HomeMy WebLinkAboutResolutions - 2017.12.07 - 231951
MISCELLANEOUS RESOLUTION/117325 December 7, 2017
BY: Commissioner Thomas Middleton, Chairperson, Finance Committee
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET-FISCAL YEAR 2017
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) 2017;
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 of
Revenues and Expenditures for General Fund General Purpose Funds; and
WHEREAS FY 2017 General Fund General Purpose actual revenue was less than budgeted
revenue by ($23,382,323.04); and
WHEREAS FY 2017 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $32,691,595.80 resulting in a net overall
operating increase for FY 2017 of $9,309,272.76; and
WHEREAS the following Non-spendable reserves have been created: $221,180.43 to cover pre-
payments and $131,943.91 for inventories; and
WHEREAS Restricted fund balance has been adjusted to $10,401,084.45 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 $37,055,419 is recommended to be used for FY 2021 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 2018, $33,122,397; FY 2019, $31,686,859 and FY 2020, $26,230,060; and
WHEREAS $23,783,802.86 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 an assigned fund balance, in the amount of $14,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS an assignment of $11,500,000 has been established to cover unfunded mandates; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment and systems, and $11,000,000 has been
assigned to continue to build a replacement fund for technology replacements and hardware,
including the replacement of items such as the analog telephone system, network operations
center, and various other systems that are part of the two-year County IT Master Plan; and
WHEREAS $10,000,000 is assigned for Financial System and Human Resource System
replacements; request for proposal (RFP) was issued and proposals are 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 $8,454,500 is assigned for Catastrophic Claims for potential liabilities that are not able
to be covered by insurance or the Building & Liability Fund; and
WHEREAS $5,000,000 is assigned for the Human Resources Department and is related to
workforce planning needs, recruiting and employee retention needs, and potential HR consulting
services; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Bowman absent.
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WHEREAS $4,847,541 of previously budgeted but unspent funds, assigned for carry forwards in
General Fund/General Purpose is requested to be appropriated to departments for use, as
reviewed and recommended by the Department of Management and Budget; and
WHEREAS $4,470,159 is assigned for the Tri-Party Road Improvement program with $2,000,000
toward FY 2018 projects and $2,470,159 representing prior year Tri-Party allocations not brought
to the Board of Commissioners as of the end of FY 2017; and
WHEREAS subsequent to the events of September 11, 2001, the Administration reviewed the
security of County facilities and operations and the assigned fund balance of $4,400,000 represents
continued funding for security improvements; and
WHEREAS $3,317,006 is assigned for the Local Road Improvement Matching Program with
$317,006 representing allocations not brought to the Board of Commissioner as of the end of FY
2017, $1,500,000 for FY 2018 projects, and $1,500,000 for FY 2019 projects with FY 2019
representing the expected final year of the program; and
WHEREAS $3,000,000 is assigned for Data Privacy and Security; and
WHEREAS $2,000,000 is assigned for Emergency Salaries for any potential needs that are beyond
the appropriated Emergency Salaries Reserve line item; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$1,500,000 for response to such an occurrence; and
WHEREAS as a result of the County's Business Continuity Planning Process a $1,000,000
assignment is set aside for additional supplies and services that may be needed in the event of an
emergency in order to continue key operations; and
WHEREAS an assigned fund balance, in the amount of $1,000,000, is retained for the potential
use for the Water Resources Commissioner Long-Term Revolving Fund; and
WHEREAS $750,000 is assigned for potential future costs related to Michigan State Court
Administrators Office (SCAO) Interpreter Fee requirements; and
WHEREAS $600,000 remains assigned at the end of FY 2017 for Senior Services for various
senior program needs; this assignment was appropriated M.R #17285 in FY 2018; and
WHEREAS $500,000 is assigned for a Oakland County High School Apprenticeship Program
initiative; and
WHEREAS an assignment of fund balance, in the amount of $500,000, has been retained to cover
anticipated Human Resources -Legal Expenses, including actuary costs, court reporters and
expert witness fees associated with union grievances; and
WHEREAS $292,766 is assigned for Building Security Cameras and Consoles projects; and
WHEREAS $238,654 is from the closing of the Community Partnership Fund and is assigned for
continuation of community programs; and
WHEREAS an assignment of $200,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS $185,145.21 has been assigned for General Fund encumbrances obligated at the end
of FY 2017; and
WHEREAS $7,000 represents the Child Care Fund encumbrances obligated through the end of
FY 2017; and
WHEREAS pursuant to board action, an assignment of $150,000 is continued for a Buy Local
program; and
WHEREAS a $140,204 assigned fund balance is for Board of Commissioners special projects; and
WHEREAS an assignment of $65,805 represents the remaining balance from the closing of the
Sheriff Aviation Fund in FY 2011 less the amounts that have been used to fund major helicopter
repairs; and
WHEREAS $31,328.50 is assigned to the Board of Commissioners Prescription Drug Discount
Card program based on royalty fee income received in FY 2017; 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 2017 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not sufficient
which caused the following departments to go over budget: Probate Court, Sheriff's Office, Water
Resource Commissioner, Central Services, Facilities Management, Public Services and Non
Departmental; a budget amendment is recommended for FY 2017 to cover the
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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 FY 2018 budget amendment totaling $130,500 is recommended to reallocate
funding from the Circuit Court General Jurisdiction Civil Mediation Payments account (10100-
3010301-121150-240201 ). $120,500 to the Judicial Administration's Expendable Equipment
expense account to purchase replacement furniture for various courtrooms, judicial chambers,
and judicial staff office areas and $10,000 to the Judicial Administration's Professional Services
expense account for payment to the Oakland County Bar Association related to their assistance
for case evaluation and Bench/Bar programs; 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 $191,872 is being recognized for eligible personnel,
forensic lab and training costs for corrections officers and dispatchers; and
WHEREAS a budget amendment totaling $637,200 is recommended to reallocate funds from the
General Fund Circuit Court's Family Services division's salaries and fringe benefits accounts to the
Child Care Fund salaries and fringe benefits accounts to more accurately reflect the budget with
actual expenditures; and
WHEREAS a budget amendment of $530,000 is recommended for the Children's Village Division
to more accurately reflect the budget with actual activity of which $26,240 is reallocated from
NonDepartmental General Fund Overtime Reserve; and
WHEREAS a budget amendment is recommended for Children's Village Division in the amount of
$115 to transfer funding from the Children's Village Donations Fund (#21330) to the Child Care
Fund (#20293) which properly accounts for eligible expenditures for Children's Village Donation
funding; and
WHEREAS a budget amendment of $400 is recommended for the Children's Village Division to
accurately reflect the July 1, 2016 -June 30, 2019 Waterford School District lnterlocal Agreement;
and
WHEREAS a budget amendment in the amount of $4,500 is recommended in Economic
Development & Community Affairs for operating revenues and expenditures related to the Fire and
Ice Festival; and
WHEREAS a budget amendment of $694,399 is recommended in the Non Departmental Substance
Abuse Coordinating Agency line item for required payments to Oakland Community Health Network
(formally known as Oakland County Community Mental Health Authority) for one-half of
Convention Facility Tax revenues earmarked for substance abuse prevention and treatments
services; and
WHEREAS a budget amendment is recommended to transfer funding in the amount of $212,147
from the Project Work Order Fund (#40400) to the General Fund and transfer funding in the amount
of $156,070 from the General Fund to the Project Work Order Fund in order to close out projects
in FY 2017; and
WHEREAS a budget amendment is recommended for Friend of the Court to reallocate funding in
the amount of $60,721 from Salaries to Indirect Costs under the Cooperative Reimbursement
Program (CRP) Grant (#27100) which more accurately reflects the budget with actual expenditures;
and
WHEREAS a budget amendment of $50,141 is recommended for the Sheriff's Office for the 2016
Justice Assistance Grant (JAG) (#27326) to reallocate line item budgets to reflect Amendment #1
within fifteen percent (15%) of the grant amendment;and
WHEREAS a budget amendment of $1,650 is recommended for the Clerk/ Register of Deeds 2017
Survey and Remonumentation Grant program (#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 for the Library Board to accept a grant award
of $7,004 from the Oakland County Bar Foundation for the 2017 Remote Access Legal Database
Subscription (#29226) to purchase a remote access subscription to the Hein Online Legal database
for use by patrons of the Adam-Pratt Oakland County Law Library; M. R. #17194 authorizes
Management and Budget to administratively process grant agreements and grant amendments of
$10,000 or less, after review and approval by Management and Budget, Human
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Resources, Risk Management and Corporation Counsel when the grant does not require an
associated interlocal agreement, there are no position changes and the granter does not require a
separate resolution; and
WHEREAS a budget amendment of $44,067 is recommended for Homeland Security to reallocate
funding within the 2016 Urban Area Security Initiative (UASI) grant budget to correctly account for
the regional portion for the Solution Area Planner Project; and
WHEREAS a budget amendment totaling $1,800 is recommended for Community Corrections to
reallocate line items to reflect Amendment #4 within fifteen percent (15%) of the FY 2017
Michigan Department of Corrections Comprehensive Correction Plan (M.R. #16350); and
WHEREAS a budget amendment is recommended for Parks and Recreation Commission Fund
(#50800) to reallocate $269,276 from the facilities maintenance cost center to various cost
centers incurring expenses during the fourth quarter of FY 2017. Also, to reflect Commission
approved funding in the amount of $95,820 for repainting projects at Groveland and Red Oaks
parks, reallocate $45,000 from Capital Asset Contributions line item to Capital Contributions State
Grant line item, $7,500 for the replacement of flooring at Independence Oaks Nature Center and
correct a lumber donation from Giffels-Webster ($101) as the amount of lumber received was
slightly less than anticipated; and
WHEREAS a FY 2017 budget amendment is recommended to transfer funding in the amount of
$19,100 from the Building Improvement Fund (#40100) to the Project Work Order Fund (#40400
Project #100000002675) in order to facilitate the installation of a drop box for the Treasurer's office
along the south side of the courthouse near the entrance to the Board of Commissioner parking lot
for the convenience of customers and to expedite collections; per Miscellaneous Resolution #15231
which allows for administrative approval of capital improvement program projects under $30,000;
and
WHEREAS a FY 2018 budget amendment is recommended to transfer funding in the amount of
$4,375 from the Law Enforcement Enhance Lab Fees Fund (#21340) and $5,175 from the Building
Improvement Fund (#40100) to the Project Work Order Fund (#40400) (Project
#100000002718) to purchase and install a carport for sheltering the crime scene vehicle from
inclement weather; per Miscellaneous Resolution #15231 which allows for administrative approval
of capital improvement program projects under $30,000; and
WHEREAS a FY 2018 budget amendment is recommended to transfer $193,626 from various
benefiting Water and Sewer Systems, Sewer Disposal Systems and Drainage Districts and
$31,520 from the Technology Replacement/Hardware General Fund Assigned Fund Balance
(GL#383448) to the Information Technology Fund (#63600) for the purchase of the software
permitting system. IT Development costs of $177,870 will be included in the IT Development
quarterly billing. Beginning in the second year, the on-going service/maintenance fees will be billed
to the benefiting systems; and
WHEREAS a FY 2018 budget amendment is recommended to transfer $58,742 from various WRC
systems to the Information Technology Fund (#63600) for the purchase of the Water Information
Management System (WIMS). IT costs of $125,979 will be included in the IT Development quarterly
billing. Beginning in the second year, the on-going software maintenance fees will be billed to the
benefiting systems as IT Operations; and
WHEREAS Animal Control Division received donations totaling $10,084.41for the period of July
2017 through September 2017; and
WHEREAS Parks & Recreation received donations totaling $5,247.01 for various programs for the
period of July 2017 through September 2017; and
WHEREAS Department of Health and Human Services, Children's Village division received
donations for the period of July 2017 through September 2017 totaling $26,684.27 of which $728
were cash donations; and
WHEREAS the Oakland County Department of Economic Development and Community Affairs
has attempted to collect funds from loan recipients for the Community Development Block Grant
totaling $178,338.45 and the Home Investment Partnership Act Accounts totaling $384,819.28 and
recommends $563,157.73 be written off in uncollectible loans; and
WHEREAS the Department of Information Technology has requested write-offs totaling $82.25 for
uncollectible credit card transactions; and
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WHEREAS Parks and Recreation has requested a write-off in the amount of $85.50 for
uncollectible transactions.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2017 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 budget be amended pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that various line items in the FY 2017 General Fund/General
Purpose Budgets be amended to include $185,145.21 in outstanding purchase orders
(encumbrances) for the General Fund and $7,000.00 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:
Excess Revenues over Expenditures (Result of FY 2017 activity)
Add to General Fund Balance:
Committed to FY 2017
Committed to FY 2020
Technology ReplacemenVHardware
Emergency Salaries
Operational Improvements
DB Pension Contribution
Catastrophic Claims
Federal Regulatory Changes
HR Comp/Workforce Planning
Pandemic Response
Tax Tribunal Appeal Consultants
New Grant Match Opportunities
Sheriff Aviation
Board of Commissioners' Project
Quality of Life Initiatives
Building Security Cameras and Consoles
Decrease in Prepaids
Prior Year Encumbrances
Jail Commissary
Decrease in Inventories
Total Additions to General Fund Balance
Deduct from Unassigned Fund Balance
Committed to FY2021 and beyond
Committed to FY 2019
Committed to FY 2018
Increase in Restricted Funds
Property Tax Forfeiture Activities
Local Road Improvement Matching Program
Capital Reserve
Homeland Security Enhancements
Unfunded Mandates
Carryforwards
High School Apprenticeship Program
RCOC Triparty
Rx Discount Card Program
Total Subtractions from General Fund Balance
Adjusted Total Including Additions and Subtractions
$ 9,309,272.76
$32,532,802.00
6,311,790.00
3,010,183.00
3,000,000.00
3,000,000.00
3,000,000.00
1,545,500.00
750,000.00
600,000.00
541,000.00
500,000.00
500,000.00
461,250.00
419,796.00
280,000.00
275,000.00
170,058.89
123,763.15
123,539.00
11 583.08
$57,156,265.12
($37,055,419.00)
(7,759,313.00)
(4,641,275.00)
(4,516,105.01)
(2,915,369.48)
(2,284,341.00)
(2,000,000.00)
(1,675,861.00)
(1,500,000.00)
(1,174,858.00)
(500,000.00)
(383,659.00)
(17,572.50)
($66,423,772.99)
$ 41,764.89
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Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
2,962,467.31
$ 3,004,232.20
BE IT FURTHER RESOLVED that $4,847,541 from the FY 2017 Assigned Fund Balance for Carry
Forwards be appropriated in FY 2018, as specified below, for departmental use:
General Fund /#10100)
Revenue
9010101-196030-665567
Expenditures
Encumb and Approp Carry Forward
Total General Fund Revenue
1060232-134850-788001-40400 Health Division Transfers Out-PWO Fund
1060237-133310-750154
1090201-172100-731458
1090201-171085-731458
1090201-17 4240-731458
3010101-121100-731822
3010101-121100-750154
3010301-121130-730450
3010301-121130-730482
5010101-180012-731822
5010101-180011-731822
1020501-186030-750154
4030901-110090-731304
4030901-110090-760157
4030901-110090-760188
4030901-110090-750170
4030301-112580-731885
4030601-110000-776661
4030901-116240-750203
4030501-116230-77 4636
4030301-112620-760126
1050409-183010-731458
1050101-183070-731458
9090101-196030-730800
9090101-196030-740084
9090101-196030-760126
9010101-153000-740085
9010101-153010-740135
Health Division Expendable Equipment
Econ Dev PEDS Prof Services
Econ Dev PEDS Prof Services
Econ Dev PEDS-No Haz Prof. Services
Circuit Court Special Project
Circuit Court Expendable Equipment
Circuit Court Defense Attorney Fees
Circuit Court Defense Attorney Fees Trial
Board of Commissioners Special Projects
Board of Commissioners Special Projects
Equalization Division Expendable Equip.
Sheriff's Officer Training
Sheriff's Equipment
Sheriff's Vehicles
Sheriff's Other Expendable Equipment
Sheriff's Supportive Services
Sheriff's Motorpool
Sheriff's Forensic Lab Enhancement
Sheriff's IT Operations
Sheriff's Capital Outlay Misc.
Human Resources Professional Services
Human Resources Professional Services
Non Dept. Grant Match
Non Dept. Juvenile Resentencing
Non Dept. Misc. Capital Outlay
Non Dept. Local Road Funding Program
Non Dept. Tri Party
Total General Fund Expenditures
$ 4,847,541
$ 4 847 541
$ 15,870
10,748
136,980
100,000
43,080
93,895
95,190
466,489
313,917
5,000
50,000
15,000
15,000
1,745
29,199
15,487
25,562
17,815
24,972
21,000
25,500
70,000
172,250
495,018
1,186,866
69,000
366,055
965,903
$4847541
BE IT FURTHER RESOLVED that $130,500 be transferred in FY 2018 from the Circuit Court
General Jurisdiction's Civil Mediation Payments account (10100-3010301-121150-240201) to the
following: $120,500 to Judicial Administration's Expendable Equipment expense account to
partially offset the expenditures for the replacement of furniture for various courtrooms, judicial
chambers and judicial staff office areas and $10,000 to the Judicial Administration's Professional
Services expense account for the payment to the Oakland County Bar Association related to their
assistance for case evaluation and Bench/Bar programs.
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GENERAL FUND (#10100)
Revenue
3010301-121150-630245
Expenditures
3010101-121100-750154
3010101-121100-731458
-------I
Cir Crt Gen Jury -Civil Mediation Payments
Total Revenue
Cir Ct Jud Admin -Expendable Equip.
Professional Services
Total Expenditures
FY 2018
$130,500
$130 500
$120,500
10 000
$130 500
BE IT FURTHER RESOLVED that $31.520 be transferred in FY 2018 from the Technology
Replacement/Hardware General Fund Assigned Fund Balance (GL #383448) to the Information
Technology Fund (#63600) which represents the General Fund share for the Water Resources
Commissioner software permitting system project.
GENERAL FUND (#10100)
Revenue
9010101-196030-665882
Expenditures
Planned Use of Balance
Total Revenue
6010101-149662-788001-63600 Transfer Out-Info Tech
Total Expenditures
FY 2018
$31.520
$31 520
$31,520
$31 520
BE IT FURTHER RESOLVED that the uncollectible debts. as recommended by Department of
Management and Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds
and Parks and Recreation Department.
Chairperson. on behalf of the Finance Committee. I move adoption of the foregoing resolution.
r;:b[!Jlia,,.
Chairperson. Finance Committee
OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Laurie Van Pelt, Director
(248) 858-2163 | vanpeltl@oakgov.com
2100 Pontiac Lake Road | County Executive Building 41W | Waterford, MI 48328 | Fax (248) 452-9172 | OakGov.com
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Lynn Sonkiss, Manager, Fiscal Services Gaia Piir, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2017 Year End Report DATE: November 30, 2017
FY 2017 YEAR END REPORT Attached please find the Fiscal Year (FY) 2017 Year End Report. The result of FY 2017 activity for
General Fund/General Purpose (GF/GP) operations is favorable in the amount of $9,309,273.
GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall favorability is split between receiving ($23,382,323) less revenue than anticipated and favorability in
expenditures of $32,691,596.
REVENUES
GF/GP revenues are 5.16% less than budget or ($23,382,323). Major variances are the result of the following events:
A.TAXES – Favorable: $238,856Favorable Payment in Lieu of Taxes $280,603 in the Treasurer’s Office to reflect actual revenue
activity for payments from the State on Department of Natural Resources (DNR) land and
favorable Delinquent Tax – Prior Years of $117,601. This is partially offset by unfavorableProperty Taxes ($177,268) due to the net change in real property taxable value which is .33%
less than the adopted budget amount.
B.STATE GRANTS – Unfavorable: ($2,335,274)
Reduced state funding is the result of reduced Child Care fund costs ($2,394,058). The
revenue loss is more than offset by reduced expenditures. Expenditures are favorable forPrivate Institutions and Private Institutions Foster Care. This is partially offset by favorable
Water Resources Commissioner Stormwater, Asset Management and Wastewater (SAW) Grantreimbursement $63,874.
C.OTHER INTERGOVERNMENTAL REVENUE – Unfavorable: ($453,359)Unfavorable State Court Fund Disb PA 189 revenue ($581,496) based on caseload distribution,
unfavorable Marine Safety ($32,290) due to timing of State grant funding and unfavorable Local
Match ($18,000) due to fewer siren installations; partially offset by favorable Local CommunityStabilization Share $173,859 anticipated from the State of Michigan for personal property tax
loss reimbursements.
D.CHARGES FOR SERVICES – Favorable: $13,418,919
Favorable primarily in the Treasurer’s Office $6.8 million Payments Other than Anticipated due
to the sale of foreclosed property (land sale activity), $191,201 Administration Fees, $139,628
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~OAKIAND~
COUNTY MICHIGAN
MANAGEMENT & BUDGET
Deeds, Tax Reverted Land County Portion $120,548 and $118,173 for Civil Action Fees; County Clerk’s Office $2.6 million due to increased activity for Land Transfer Tax, $2.1 million
for Recording Fees and $229,126 for Deeds; favorable fines and costs $582,372 District Court –
Rochester Hills due to collection efforts; favorable Children’s Village Board and Care $307,996 and Out County Board and Care $262,005 due to an increase in reimbursement rate from the
State.
E.INDIRECT COST RECOVERY – Favorable: $169,891
Favorable due to greater than anticipated activity relating to construction projects, grants andproprietary funds.
F.INVESTMENT INCOME – Unfavorable: ($141,162)Investment income is unfavorable primarily due to the investment base and market rate
adjustments.
G.OTHER REVENUES - Favorable: $220,789
Favorable primarily due to Delinquent Tax Revolving Fund (DTRF) Transfers $145,415 due to
higher than anticipated collection of delinquent real property taxes, Non-Departmental Prior
Years Adjustments $39,262 and Economic Development and Community Affairs Prior Year
Expenditures $35,000 for reimbursement of Software Maintenance for 2016 Collaborative
Development Council Grant.
H.PLANNED USE OF FUND BALANCE – Unfavorable: ($34,590,774)
The budget is used to show the expected use of fund balance during the fiscal year. No actual
revenues are received in this account.
EXPENDITURES In total, expenditures were 7.21% under budget or $32,691,596 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 2017 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, 2017. 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.
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Year End Report Presentation – Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2017:
Revenues - over/ (under) budget ($23,382,323)
Add back – Planned Use of Fund Balance 34,590,774 Expenditures – (over)/under budget 32,691,596 Total Officially Reported Favorability $ 43,900,047
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 $34,590,774 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:
Revenue Variance $ 11,208,451
Reduce – Planned use of Fund Balance (34,590,774)
Revenue Variance (23,382,323)
Expenditure Variance (Comparing Actual to Approved Plan) 32,691,596 GAAP Reported Effect on Fund Balance $9,309,273
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 2017 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 $43.9 million when comparing budget to actuals. The County planned to utilize $34.6
million of Fund Balance but favorable revenue along with significant expenditure favorability did not require any use of Fund Balance during FY 2017. Also, this favorability is attributed to the timing of
one-time appropriations for various projects some of which have already occurred in early Fiscal Year
2018 (i.e. Universal Communications and Collaboration (UCC) Project and HIPAA Project) and others expected later in Fiscal Year 2018 (i.e. HR and Financial System Replacement Project).
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that General Fund balance increased by $9.3 million at the end of Fiscal Year 2017. This increase will allow
the County to utilize Fund Balance in future years as planned in the County’s FY 2018-2020 budget
plan, as well as the longer-term budget fiscal plan document, in order to continue to provide on-going quality services to the County constituents.
10
SCHEDULE A
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff.Op Unit Account Name
Revenues
3040403 124015 630854 Probate Court - Gross Estate Fees 65,900.00$
3040403 124015 630210 Probate Court- Certified Copies 14,300.00
9010101 196000 601637 Non-Dept. - Property Taxes 26,800.00
6010101 155010 631827 Water Resources Commissioner - Reimb. General 645,000.00
9010101 112700 630315 Non-Dept. -Comm Public Telephone 619,850.00
9010101 196010 620534 Non-Dept. Revenue Sharing 255,360.00
9010101 196010 620573 Non-Dept.- Local Comm Stablization Share 960,720.00
1030820 184020 631232 Central Services - Metered Postage 9,000.00
9010101 196000 601637 Non-Dept. - Property Taxes 19,994.00
9010101 196000 620534 Non-Dept. Revenue Sharing 6.00
Total Revenues 2,616,930.00$
Expenditures
3040403 124015 730450 Probate Court - Defense Attorney Fees 43,000.00$
3040403 124015 730723 Probate Court - Fees Guardian Ad Litem 35,000.00
3040403 124015 731192 Probate Court - Medical Services Guardianship 15,000.00
4030301 112060 712020 Sheriff's Office - Overtime 2,140,000.00
9090101 196030 740058 Non-Dept. - Emergency Salaries (82,950.00)
9090101 196030 740163 Non-Dept. - Summer Employees Reserve (17,260.00)
9090101 196030 740114 Non-Dept. - Overtime Reserve (203,860.00)
6010101 155010 771638 Water Resources Commissioner - Drain Equip Labor 645,000.00
1030803 184020 774636 Central Services - IT Operations 6,000.00
1030803 184020 776661 Central Services - Motor Pool 3,000.00
1040801 148020 722780 Facilites - Hospitalization 16,000.00
9090101 196030 740058 Non-Dept. - Emergency Salaries (16,000.00)
1060201 133150 788001 28227 Health Div. - Transfer Out 1.00
1060201 133150 730373 Health Div. - Contracted Services (1.00)
1070601 132030 732011 Medical Examiner - Transportation 34,000.00
9010101 148050 775754 Non-Dept. Maintenance Dept. Charges 113,800.00
9090101 196030 773630 Non-Dept. - IT Development (113,800.00)
Total Expenditures 2,616,930.00$
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
11
SCHEDULE A
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff.Op Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
CHILD CARE FUND (#20293)
Revenue
3010402 121240 630140 Children's Village - Board and Care 120.00$
Total Revenue 120.00$
Expenditures
3010402 113310 774677 Children's Village - Insurance Fund 110.00$
3010402 113310 778675 Children's Village - Telephone Communication 10.00
Total Expenditures 120.00$
SHERIFF'S OFFICE
Revenues
4030901 116240 695500 21340 Transfers In - LE Enhance Lab Fees 147,293.00$
4030901 110090 695500 21341 Transfers In - LE Enhance State 2,419.00
4030301 112620 695500 21397 Transfers In - Sheriff Booking Fee Training 5,273.00
4030701 116230 695500 21396 Transfers In - Sheriff Training 36,887.00
9010101 196030 665882 Planned Use of Balance (62,592.00)
Total Revenues 129,280.00$
Expenditures
4030901 116240 750203 Forensic Lab Enhancement 87,120.00$
4030701 116230 731304 Officers Training 36,887.00
4030301 112620 731304 Officers Training 5,273.00
Total Expenditures 129,280.00$
CIRCUIT COURT
Revenue
9010101 196030 665882 Planned Use of Balance (318,600.00)$
Total Revenues (318,600.00)$
Expenditure
3010402 135060 702010 Salaries (390,288.00)$
3010402 135060 722770 Retirement (150,000.00)
12
SCHEDULE A
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff.Op Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
3010402 135060 722780 Hospitalization (66,912.00)
3010402 135060 722790 Social Security (30,000.00)
9010101 196030 788001 20293 Transfers Out - Child Care Fund 318,600.00
Total Expenditures (318,600.00)$
CHILD CARE FUND (#20293)
Revenue
9010101 112700 615359 Child Care Subsidy 318,600.00$
9090101 112700 695500 10100 Transfers In - General Fund 318,600.00
Total Revenues 637,200.00$
Expenditures
3010402 113321 702010 Salaries 390,288.00$
3010402 113321 722770 Retirement 150,000.00
3010402 113321 722780 Hospitalization 66,912.00
3010402 113321 722790 Social Security 30,000.00
Total Expenditures 637,200.00$
Revenues
1060501 112090 630140 Children's Village - Board and Care 503,760.00$
9090101 112700 695500 10100 Non. Dept. - Transfers In- General Fund 26,240.00$
Total Revenues 530,000.00$
Expenditures
1060501 112010 702240 Children's Village - Salary Adjustment 503,760.00$
1060501 112050 712020 Children's Village - Overtime 26,240.00$
Total Expenditures 530,000.00$
NON-DEPARTMENTAL
Expenditures
9090101 196030 740114 Non. Dept. - Overtime Reserve (26,240.00)$
9010101 112700 788001 20293 Non. Dept. - Transfers Out to Child Care Fund 26,240.00$
Total Expenditures -$
13
SCHEDULE A
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff.Op Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
CHILD CARE FUND (#20293)
Revenues
1060501 112255 695500 21330 Transfer In - Children's Village Donations Fund 115.00$
Total Revenues 115.00$
Expenditures
1060501 112255 750245 Incentives 31.00$
1060501 112255 750476 Recreation Supplies 84.00$
Total Expenditures 115.00$
Revenues
1060501 112090 630224 Children's Village - Child Care State Aid 400.00$ 400.00$ 400.00$ 400.00$
Total Revenues 400.00$ 400.00$ 400.00$ 400.00$
Expenditures
1060501 112100 731199 Children's Village - Medical Services Physicians 400.00$ 400.00$ 400.00$ 400.00$
Total Expenditures 400.00$ 400.00$ 400.00$ 400.00$
ECONOMIC DEVELOPMENT & COMMUNITY AFFAIRSRevenues
1090108 172072 650104 Contributions 4,500.00$
Total Revenue 4,500.00$
Expenditures
1090108 172072 750511 Special Event Supplies 4,500.00$
Total Expenditures 4,500.00$
NON-DEPARTMENTAL
Revenues
9010101 196030 665882 Planned Use of Balance (694,399.00)$
9010101 196010 620302 Convention Facility Liquor Tax 1,388,798.00
Total Revenue 694,399.00$
Expenditures
9010101 134790 740160 Substance Abuse Coord Agency 694,399.00$
Total Expenditures 694,399.00$
14
SCHEDULE A
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff.Op Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
Revenues
9010101 196030 665882 Planned Use of Balance (56,077.00)$
9010101 196030 695500 40400 Transfer In - Proj Wrk Order Fund 212,147.00
Total Revenues 156,070.00$
Expenditures
9010101 196030 788001 40400 Transfer Out - Proj Wrk Order Fund 156,070.00$
Total Expenditures 156,070.00$
15
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
SHERIFF'S OFFICE - LAW ENFORCEMENT ENHANCE LAB FEES (#21340)
Revenue
4030901 116240 665882 Planned Use of Balance 147,293.00$ Total Revenue 147,293.00$
Expenditures
4030101 112580 788001 10100 Transfer Out - Sheriff General Fund 147,293.00$
Total Expenditures 147,293.00$
SHERIFF'S OFFICE- LAW ENFORCEMENT ENHANCE SHERIFF (#21341)
Revenue
4030101 110090 665882 Planned Use of Balance 2,419.00$
Total Revenue 2,419.00$
Expenditures
4030101 110090 788001 10100 Transfer Out - Sheriff General Fund 2,419.00$
Total Expenditures 2,419.00$
Sheriff - SHERIFF DISPATCH TRAINING (#21396)
Revenue
4030701 116230 665882 Planned Use of Balance 36,887.00$
Total Revenue 36,887.00$
Expenditures
4030701 116230 788001 10100 Transfer Out - General Fund 36,887.00$
Total Expenditures 36,887.00$
SHERIFF'S OFFICE - TRAINING (#21397)
Revenue
4030301 112620 665882 Planned Use of Balance 5,273.00$
Total Revenue 5,273.00$
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
16
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
Expenditures
4030301 112620 788001 10100 Transfer Out - Sheriff General Fund 5,273.00$
Total Expenditures 5,273.00$
CHILDREN'S VILLAGE DONATIONS FUND (#21330)
Revenues
9010101 112255 665882 Planned Use of Balance (115.00)$
Total Revenues (115.00)$
Expenditures
9010101 112255 788001 20293 Transfer Out - Child Care Fund 115.00$
Total Expenditures 115.00$
PROJECT WORK ORDER FUND (#40400)
Revenues
1040101 148020 665882 Planned Use of Balance 56,077.00$
1040101 148020 695500 10100 Transfer In - General Fund 156,070.00
Total Revenues 212,147.00$
Expenditures
1040101 148020 788001 10100 Transfer Out - General Fund 212,147.00$
Total Expenditures 212,147.00$
CIRCUIT COURT - FRIEND OF THE COURT (#27100)
Expenditures
3010404 126030 702010 Salaries Regular (60,721.00)$
3010404 126030 730926 Indirect Costs 60,721.00
Total Expenditures -$
17
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
JAG 2016 DJ BX 0579 FUND (#27326)
Grant # GR0000000773 Activity Analysis GLB Bud Ref 2016
Expenditures
4030901 110060 750170 Other Expendable Equipment $ 50,141.00
4030901 110060 788001 40400 Transfers Out - Project Work Order Fund (50,141.00)
Total Expenditures -$
CLERK/REGISTER OF DEEDS -CLERK SURVEY/REMONUMENTATION (#29220)
GR0000000345 Bud Ref: 2017 Activity: A Analysis: GLB
Expenditures
2010401 172180 702010 Salaries (1,650.00)$
2010401 172180 730709 Fees-Per Diem 1,650.00
Total Expenditures -$
LIBRARY BOARD- REMOTE ACCESS LEGAL DB SUBSCRIPTIONS (#29226)
GR0000000764 Bud Ref: 2017 Activity: GLB Analysis: GLB
Revenues
5010302 165020 650104 Contributions Operating 7,004.00$
Total Revenue 7,004.00$
Expenditure
5010302 165020 731339 Periodicals Books Publ Sub 7,004.00$
Total Expenditures 7,004.00$
HOMELAND SECURITY - DOMESTIC PREPAREDNESS EQUIPMENT FUND (#29340)
GR0000000777 Bud Ref: 2016 Activity: GLB Analysis: GLB
Revenues
1060601 115125 610313 Federal Operating Grants (44,067.00)$
1060601 115127 610313 Federal Operating Grants 44,067.00
Total Revenues -$
18
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
COMMUNITY CORRECTIONS COMPREHENSIVE GRANT (#27370)
GR0000000772 Bud Ref: 2017 Activity: GLB Analysis: GLB
Expenditure
1070401 123010 722740 Fringe Benefits (502.00)$
1070401 123010 702010 Salaries (1,298.00)
1070401 113000 731213 Membership Dues 1,800.00
Total Expenditures -$
PARKS AND RECREATION FUND (#50800)
Revenues
5060101 160000 690189 Capital Asset Contributions (45,000.00)$
5060101 160000 650104 Contributions Operating (101.00)
5060666 160666 665882 Planned Use of Balance 101.00
5060666 160666 665882 Planned Use of Balance 7,500.00
5060101 160000 690190 Capital Contr-State Grants 45,000.00
5060666 160666 665882 Planned Use of Balance 95,820.00
Total Revenues 103,320.00$
5060720 160070 730198 Building Maintenance Charges 83,100.00$
5060751 160070 730198 Building Maintenance Charges 12,720.00
5060101 160000 730198 Building Maintenance Charges 6,640.00
5060326 160010 730814 Grounds Maintenance 12,577.00
5060327 160010 730814 Grounds Maintenance 4,000.00
5060328 160010 730814 Grounds Maintenance 2,147.00
5060330 160010 730814 Grounds Maintenance 12,040.00
5060356 160010 730814 Grounds Maintenance 7,000.00
5060417 160044 730198 Building Maintenance Charges 7,793.00
5060427 160010 730198 Building Maintenance Charges 7,452.00
5060715 160070 730198 Building Maintenance Charges 12,575.00
5060715 160070 730814 Grounds Maintenance 20,532.00
5060720 160070 730814 Grounds Maintenance (3,632.00)
5060720 160070 730198 Building Maintenance Charges 14,899.00
5060724 160070 730814 Grounds Maintenance 30,652.00
5060725 160070 730198 Building Maintenance Charges 4,277.00
19
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
5060725 160070 730814 Grounds Maintenance 33,888.00
5060735 160070 730198 Building Maintenance Charges 29,379.00
5060735 160070 730814 Grounds Maintenance 4,700.00
5060735 160070 731633 Rental Property Maintenance 1,618.00
5060751 160070 730814 Grounds Maintenance 9,089.00
5060755 160070 730814 Grounds Maintenance 10,403.00
5060760 160070 730814 Grounds Maintenance 11,057.00
5060765 160070 730814 Grounds Maintenance 38,884.00
5060725 160070 730198 Building Maintenance Charges 7,500.00
5060831 160210 730814 Grounds Maintenance (8,694.00)
5060910 160430 730198 Building Maintenance Charges (5,876.00)
5060910 160430 730789 General Progam Administration (263,400.00)
Total Expenses 103,320.00$
BUILDING IMPROVEMENT FUND (#40100)
Revenue
1040101 148020 665882 Planned Use of Balance 19,100.00
Total Revenue 19,100.00
Expenditures
1040101 148020 788001 40400 Transfer Out - Project Work Order Fund 19,100.00$
Total Expenditures 19,100.00$
PROJECT WORK ORDER FUND (#40400)
PCBU: FACMG, Project: 100000002675 Activity: Proj
Revenues
1040101 148020 695500 40100 Transfer In - Building Improvement Fund 19,100.00$ Total Revenues 19,100.00$
1040101 148020 796500 Budgeted Equity Adjustments 19,100.00$
Total Expenditures 19,100.00$
SHERIFF'S OFFICE - LAW ENFORCEMENT ENHANCE LAB FEES (#21340)
Revenue
4030101 112580 665882 Planned Use of Balance 4,375.00$
Total Revenue 4,375.00$
Expenditures
4030101 112580 788001 40400 Transfer Out - Project Work Order Fund 4,375.00$
Total Expenditures 4,375.00$
20
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
BUILDING IMPROVEMENT FUND (#40100)
Revenue
1040101 148020 665882 Planned Use of Balance 5,175.00
Total Revenue 5,175.00
Expenditures
1040101 148020 788001 40400 Transfer Out - Project Work Order Fund 5,175.00$
Total Expenditures 5,175.00$
PROJECT WORK ORDER FUND (#40400)
PCBU: FACMG, Project: 100000002718 Activity: Proj
Revenues
1040101 148020 695500 21340 Transfer In - Sheriff's Office LE Enhance Lab 4,375.00
1040101 148020 695500 40100 Transfer In - Building Improvement Fund 5,175.00$
Total Revenues 9,550.00$
1040101 148020 796500 Budgeted Equity Adjustments 9,550.00$
Total Expenditures 9,550.00$
WATER AND SEWER TRUST FUND (#57010)
Revenue6010101 149030 665882 Planned Use of Balance 62,765.00$ Total Revenue 62,765.00$
Expense
6010101 149030 771639 Drain Equipment 62,765.00$
Total Expense 62,765.00$
EVERGREEN FARMINGTON SDS FUND (#58410)
Revenue
6010101 149662 665882 Planned Use of Balance 41,096.00$ Total Revenue 41,096.00$
Expense
6010101 149662 771639 Drain Equipment 41,096.00$ Total Expense 41,096.00$
21
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
GWK -SOUTHEASTERN FUND (#58510)
Revenue
6010101 149662 665882 Planned Use of Balance 29,241.00$ Total Revenue 29,241.00$
Expense
6010101 149662 771639 Drain Equipment 29,241.00$
Total Expense 29,241.00$
HURON-ROUGE SDS FUND (#58700)
Revenue
6010101 149662 665882 Planned Use of Balance 24,500.00$
Total Revenue 24,500.00$
Expense
6010101 149662 771639 Drain Equipment 24,500.00$
Total Expense 24,500.00$
CHAPTER 20 DRAIN FUND (#82000)
Revenue
6010101 149662 605572 Special Assessment 36,024.00$
Total Revenue 36,024.00$
Expenditures
6010101 149662 771639 Drain Equipment 36,024.00$
Total Expenditures 36,024.00$
DRAIN EQUIPMENT FUND (#63900)
Revenue
6010101 149662 631827 Reimbursement General 193,626.00$
Total Revenue 193,626.00$
Expense
6010101 149662 788001 63600 Transfer Out - Information Technology Fund 193,626.00$
Total Expense 193,626.00$
22
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
INFORMATION TECHNOLOGY FUND (#63600)
Revenue
1080101 152000 695500 63900 Transfer In - Drain Equipment Fund 193,626.00$
Total Revenue 193,626.00$
Expense
1080102 152010 731458 Professional Services 141,539.00$
1080102 152010 731773 Software Rental Lease Purchase 52,087.00
Total Expense 193,626.00$
INFORMATION TECHNOLOGY FUND (#63600)
Revenue
1080101 152000 695500 10100 Transfer In - General Fund 31,520.00$
Total Revenue 31,520.00$
Expense
1080102 152010 731458 Professional Services 23,041.00$
1080102 152010 731773 Software Rental Lease Purchase 8,479.00
Total Expense 31,520.00$
GWK CSO RTB FUND (#58520)
Project 100000002365 GWK Hack Software
Revenue
6010101 149662 665882 Planned Use of Balance 12,833.00$
Total Revenue 12,833.00$
Expense
6010101 149662 771639 Drain Equipment 12,833.00$
Total Expense 12,833.00$
23
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACACIA PARK CSO RTB FUND (#82725)
Project 100000002366 Acacia Park CSO Hach Software
Revenue
6010101 149662 665882 Planned Use of Balance 2,483.00$
Total Revenue 2,483.00$
Expenditures
6010101 149662 771639 Drain Equipment 2,483.00$
Total Expenditures 2,483.00$
BIRMINGHAM CSO RTB FUND (#82728)
Project 100000002367 Birmingham CSO Hach Software
Revenue
6010101 149662 665882 Planned Use of Balance 2,403.00$
Total Revenue 2,403.00$
Expenditures
6010101 149662 771639 Drain Equipment 2,403.00$
Total Expenditures 2,403.00$
BLOOMFIELD VILLAGE CSO RTB FUND (#82730)
Project 100000002368 BLV CSO Hach Software
Revenue
6010101 149662 665882 Planned Use of Balance 4,273.00$
Total Revenue 4,273.00$
Expenditures
6010101 149662 771639 Drain Equipment 4,273.00$
Total Expenditures 4,273.00$
24
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
COMMERCE WWTP FUND (#57341)
Project 100000002363 COT WWTP Hach Software
Revenue
6010101 149662 665882 Planned Use of Balance 15,443.00$
Total Revenue 15,443.00$
Expense
6010101 149662 771639 Drain Equipment 15,443.00$
Total Expense 15,443.00$
WALLED LAKE NOVI WWTP FUND (#57331)
Project 100000002364 WLN WWTP Hach Software
Revenue
6010101 149662 665882 Planned Use of Balance 15,443.00$
Total Revenue 15,443.00$
Expense
6010101 149662 771639 Drain Equipment 15,443.00$
Total Expense 15,443.00$
PONTIAC WWTP FUND (#82534)
Project 100000002360 WRC Lab Data Management
Revenue
6010101 149662 665882 Planned Use of Balance 5,864.00$
Total Revenue 5,864.00$
Expenditures
6010101 149662 771639 Drain Equipment 5,864.00$
Total Expenditures 5,864.00$
25
SCHEDULE B
FY 2017 FY 2018 FY 2019 FY 2020
AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTSDept ID Program Acct Fund Aff Oper Unit Account Name
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2017 YEAR END BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
DRAIN EQUIPMENT FUND (#63900)
Revenue
6010101 149662 631827 Reimbursement General 58,742.00$
Total Revenue 58,742.00$
Expense
6010101 149662 788001 63600 Transfer Out - Information Technology Fund 58,742.00
Total Expense 58,742.00$
INFORMATION TECHNOLOGY FUND (#63600)
Revenue
1080101 152000 695500 63900 Transfer In - Drain Equipment Fund 58,742.00$
Total Revenue 58,742.00$
Expense
1080102 152010 731458 Professional Services 32,201.00$
1080102 152010 731773 Software Rental Lease Purchase 26,541.00
Total Expense 58,742.00$
26
Adopted
Budget
Budget
Amendments
Amended
Budget
2017-09-30
Revenues
Collections andExpenditures
before
Adjustments Transfers
TotalRevenues/
Expenditures
and Transfers Encumbrances
Revenues/
Uncollected
Unencumbered
Balance
REVENUES:Taxes $216,275,088.00 $48,794.00 $216,323,882.00 $216,562,738.32 $0.00 $216,562,738.32 $0.00 $238,856.32Special Assessments 0.00 0.00 0.00 0.00 0.00 $0.00 0.00 $0.00Federal Grants 702,685.00 193,787.00 896,472.00 986,262.41 0.00 $986,262.41 0.00 $89,790.41State Grants 20,328,603.00 173,475.00 20,502,078.00 18,166,804.20 0.00 $18,166,804.20 0.00 ($2,335,273.80)Intergovernmental 44,205,554.00 2,609,899.00 46,815,453.00 46,362,093.74 0.00 $46,362,093.74 0.00 ($453,359.26)Charges for Services 107,492,920.00 3,059,123.00 110,552,043.00 123,970,961.77 0.00 $123,970,961.77 0.00 $13,418,918.77Indirect Cost Recovery 8,000,000.00 46,170.00 8,046,170.00 8,216,061.45 0.00 $8,216,061.45 0.00 $169,891.45Investment Income 1,904,900.00 0.00 1,904,900.00 1,763,737.74 0.00 $1,763,737.74 0.00 ($141,162.26)Other Revenues 429,100.00 9,300.00 438,400.00 624,248.68 0.00 $624,248.68 0.00 $185,848.68Contributions29,240.00 54,947.00 84,187.00 47,157.95 0.00 $47,157.95 0.00 ($37,029.05)Insurance Recoveries 0.00 0.00 0.00 0.00 0.00 $0.00 0.00 $0.00Transfers In 12,163,487.00 1,039,662.00 13,203,149.00 0.00 13,275,118.85 $13,275,118.85 0.00 $71,969.85Sub-total Resources 411,531,577.00 7,235,157.00 418,766,734.00 416,700,066.26 13,275,118.85 429,975,185.11 0.00 11,208,451.11
Resources Carried Forward 32,532,802.00 2,057,972.15 34,590,774.15 0.00 0.00 0.00 0.00 (34,590,774.15)
TOTAL GOVERNMENTAL RESOURCES $444,064,379.00 $9,293,129.15 $453,357,508.15 $416,700,066.26 $13,275,118.85 $429,975,185.11 $0.00 ($23,382,323.04)
EXPENDITURES:Administration of Justice
Circuit Court Dept $52,615,792.00 $1,203,879.87 $53,819,671.87 $39,277,387.74 $4,672,670.04 $43,950,057.78 $19,439.00 $9,850,175.09
District Court Dept 17,094,806.00 (40,507.00)17,054,299.00 16,340,954.82 0.00 16,340,954.82 3,919.21 709,424.97
Probate Court Dept 6,381,257.00 53,607.00 6,434,864.00 6,028,434.38 0.00 6,028,434.38 0.00 406,429.62Total Admin. Of Justice 76,091,855.00 1,216,979.87 77,308,834.87 61,646,776.94 4,672,670.04 66,319,446.98 23,358.21 10,966,029.68
Law Enforcement
Prosecuting Attorney Dept 20,021,946.00 (222,457.00)19,799,489.00 18,047,893.45 881,978.25 18,929,871.70 0.00 869,617.30
Sheriff Dept 146,495,179.00 3,291,380.00 149,786,559.00 147,631,433.44 760,615.15 148,392,048.59 130,391.26 1,264,119.15Total Law Enforcement 166,517,125.00 3,068,923.00 169,586,048.00 165,679,326.89 1,642,593.40 167,321,920.29 130,391.26 2,133,736.45
General Government
Co Clerk Reg Of Deeds Dept 10,613,623.00 572,514.00 11,186,137.00 9,112,140.43 0.00 9,112,140.43 0.00 2,073,996.57
Treasurers Dept 8,784,820.00 347,954.00 9,132,774.00 8,117,488.01 195,555.00 8,313,043.01 0.00 819,730.99
Board of Commissioners Dept 4,239,885.00 169,119.87 4,409,004.87 4,177,766.77 0.00 4,177,766.77 300.00 230,938.10
Water Resources Commissioner Dept 5,688,932.00 2,519,827.00 8,208,759.00 6,376,178.99 1,596,289.00 7,972,467.99 0.00 236,291.01Total Gen. Government 29,327,260.00 3,609,414.87 32,936,674.87 27,783,574.20 1,791,844.00 29,575,418.20 300.00 3,360,956.67
FY2017
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017
27
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017
County Executive
County Exec Admin Dept 7,592,192.00 23,410.00 7,615,602.00 7,452,025.91 0.00 7,452,025.91 0.00 163,576.09
Management and Budget Dept 19,823,114.00 529,963.34 20,353,077.34 18,186,095.18 0.00 18,186,095.18 6,721.46 2,160,260.70
Central Services Department 2,594,626.00 54,086.00 2,648,712.00 2,535,738.46 0.00 2,535,738.46 0.00 112,973.54
Facilities Management Dept 1,282,266.00 1,350.00 1,283,616.00 1,258,400.15 0.00 1,258,400.15 6,967.00 18,248.85
Human Resources Dept 4,402,468.00 578,177.00 4,980,645.00 4,194,687.20 0.00 4,194,687.20 0.00 785,957.80
Health and Human Services Dept 65,294,635.00 831,564.07 66,126,199.07 61,148,447.44 407,087.19 61,555,534.63 14,496.28 4,556,168.16
Public Services Dept 17,504,029.00 189,794.00 17,693,823.00 16,892,846.36 0.00 16,892,846.36 9,911.00 791,065.64
Comm and Economic Dev Dept 8,141,811.00 220,672.00 8,362,483.00 7,389,395.67 97,028.00 7,486,423.67 0.00 876,059.33
Total County Executive 126,635,141.00 2,429,016.41 129,064,157.41 119,057,636.37 504,115.19 119,561,751.56 38,095.74 9,464,310.11
Total Departments 398,571,381.00 10,324,334.15 408,895,715.15 374,167,314.40 8,611,222.63 382,778,537.03 192,145.21 25,925,032.91
Non-Departmental Appropriations 45,492,998.00 (1,031,205.00)44,461,793.00 21,568,122.47 16,127,107.64 37,695,230.11 0.00 6,766,562.89
TOTAL GOVERNMENTAL EXPENDITURES $444,064,379.00 $9,293,129.15 $453,357,508.15 $395,735,436.87 $24,738,330.27 $420,473,767.14 $192,145.21 $32,691,595.80
GENERAL FUND GENERAL PURPOSE FUNDSRevenues 444,064,379.00 9,293,129.15 453,357,508.15 416,700,066.26 13,275,118.85 429,975,185.11 0.00 (23,382,323.04)Expenditures 444,064,379.00 9,293,129.15 453,357,508.15 395,735,436.87 24,738,330.27 420,473,767.14 192,145.21 32,691,595.80Excess Revenues over/(under) Expenditures $0.00 $0.00 $0.00 $20,964,629.39 ($11,463,211.42)$9,501,417.97 ($192,145.21)$9,309,272.76
Adjustments to Unassigned Fund Balance
Add to General Fund Balance
Committed to FY 2017 32,532,802.00$
Committed to FY 2020 6,311,790.00
Technology Replacement/Hardware 3,010,183.00
Emergency Salaries 3,000,000.00
Operational Improvements 3,000,000.00 DB Pension Contribution 3,000,000.00
Catastrophic Claims 1,545,500.00
Federal Regulatory Changes 750,000.00
HR Comp/Workforce Planning 600,000.00
Pandemic Response 541,000.00
Tax Tribunal Appeals Consultants 500,000.00
New Grant Match Opportunities 500,000.00
Sheriff Aviation 461,250.00
Board of Commissioners’ Project 419,796.00
Quality of Life Initiatives 280,000.00
Building Security Cameras and Consoles 275,000.00
Decrease in Prepaids 170,058.89
Prior Years Encumbrances 123,763.15
Jail Commissary 123,539.00
Decrease in Inventories 11,583.08 Total Additions to General Fund Balance 57,156,265.12$
28
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2017
Deduct from Unassigned Fund BalanceCommitted to FY2021 and beyond (37,055,419.00)$ Committed to FY 2019 (7,759,313.00) Committed to FY 2018 (4,641,275.00) Increase in Restricted Funds (4,516,105.01) Property Tax Forfeiture Activities (2,915,369.48) Local Road Improvement Matching Program (2,284,341.00) Capital Reserve (2,000,000.00) Homeland Security Enhancements (1,675,861.00) Unfunded Mandates (1,500,000.00) Carryforwards (1,174,858.00) High School Apprenticeship Program (500,000.00) RCOC Triparty (383,659.00) Rx Discount Card Program (17,572.50) Total Subtractions from General Fund Balance (66,423,772.99)$
Adjusted Total Including Additions and Subtractions 41,764.89$ Beginning FY 2017 Balance 2,962,467.31$ Unassigned Balance at end of FY 2017 3,004,232.20$
29
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2017
General Fund #10100
Department Division
Management & Budget Equalization 6,721.46
Facilities Management Facilities Engineering 6,967.00
Public Services Medical Examiner 9,911.00
Circuit Court Circuit Court Judicial Adm.19,439.00
District Court Troy District Court 3,919.21
Sheriff Sheriff Administration 130,391.26
Board of Commissioners Board of Commissioners 300.00
Health & Human Services Health Division 7,496.28
185,145.21$
Child Care Fund #20293
Children Village Administration General CV Operations 7,000.00
7,000.00$
Total Encumbrances - General Fund/General Purpose Funds 192,145.21$
Prepared by Fiscal Services
October 24, 2017
30
Fund Balance 09/30/2016 255,241,468.48$
Changes Resulting from FY 2017 Operations:
Revenues / Transfers In - Unfavorable (23,382,323.04)Expenditures / Transfers Out - Favorable (excluding encumbrances)32,920,942.12
9,538,619.08$
Fund Balance 09/30/2017 264,780,087.56$
USE OF FY 2017 GENERAL FUND BALANCE
Non-Spendable
Prepaids 221,180.43$ Inventories 131,943.91
Total Non-Spendable 353,124.34$
Restricted
Property Tax Forfeiture 10,401,084.45$
Total Restricted 10,401,084.45$
AssignedProperty Tax Forfeiture Activities 23,783,802.86$
Capital Reserve 14,000,000.00
Unfunded Mandates 11,500,000.00
Technology Replacement/Hardware 11,000,000.00
Financial-HR System Updates 10,000,000.00Headlee Rollback - State Tax Exemptions 10,000,000.00
Catastrophic Claims 8,454,500.00
HR Comp/Workforce Planning 5,000,000.00
RCOC Triparty 4,470,159.00
Homeland Security Enhancements 4,400,000.00Local Road Improvement Matching Program 3,317,006.00Data Privacy and Security 3,000,000.00Emergency Salaries 2,000,000.00
Pandemic Response 1,500,000.00Business Continuity planning 1,000,000.00
WRC Long-Term Revolving Fund 1,000,000.00
MI SCAO Interpreter Costs 750,000.00Senior Services 600,000.00
High School Apprenticeship Program 500,000.00
HR Legal 500,000.00
Building Security Cameras and Consoles 292,766.00
Community Partnerships 238,654.00Quality of Life Initiatives 200,000.00
Encumbrances 185,145.21
Buy Local 150,000.00
Board of Commissioners' Project 140,204.00
Sheriff Aviation 65,805.00Rx Discount Card Program 31,328.50
Budget Commitments:
Carry Forwards 4,847,541.00
Committed to FY 2018 33,122,397.00Committed to FY 2019 31,686,859.00
Committed to FY 2020 26,230,060.00
Committed to FY 2021 and beyond 37,055,419.00
Total Assigned 251,021,646.57$
Unassigned 3,004,232.20$
Total Fund Balance 09/30/2017 264,780,087.56$
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2017
31
General Fund Total Adjustments General Fund Year End General Fund
Fund Balance to Equity Fund Balance Adjustments Fund Balance
Fund as of 9/30/2016 During FY 2017 as of 09/30/2017 as of 09/30/2017Non-Spendable
Prepaids $391,239.32 $391,239.32 (170,058.89)$221,180.43Inventories143,526.99 143,526.99 (11,583.08)131,943.91Total Non-Spendable $534,766.31 $0.00 $534,766.31 ($181,641.97)$353,124.34
Restricted
Property Tax Forfeiture $5,884,979.44 $5,884,979.44 4,516,105.01 $10,401,084.45
Total Restricted $5,884,979.44 $0.00 $5,884,979.44 $4,516,105.01 $10,401,084.45
Assigned
Committed to FY 2021 and beyond $0.00 $0.00 37,055,419.00 $37,055,419.00
Committed to FY 2018 28,481,122.00 28,481,122.00 4,641,275.00 33,122,397.00
Committed to FY 2019 23,927,546.00 23,927,546.00 7,759,313.00 31,686,859.00
Committed to FY 2020 32,541,850.00 32,541,850.00 (6,311,790.00)26,230,060.00Property Tax Forfeiture Activities 20,868,433.38 20,868,433.38 2,915,369.48 23,783,802.86
Capital Reserve 12,000,000.00 12,000,000.00 2,000,000.00 14,000,000.00
Unfunded Mandates 10,000,000.00 (45,700.00)9,954,300.00 1,545,700.00 11,500,000.00
Technology Replacement/Hardware 14,010,183.00 (375,757.00)13,634,426.00 (2,634,426.00)11,000,000.00
Financial-HR System Updates 10,000,000.00 10,000,000.00 10,000,000.00Headlee Rollback - State Tax Exemptions 10,000,000.00 10,000,000.00 10,000,000.00
Catastrophic Claims 10,000,000.00 (1,545,500.00)8,454,500.00 8,454,500.00
HR Comp/Workforce Planning 5,600,000.00 (200,000.00)5,400,000.00 (400,000.00)5,000,000.00
Carry Forwards 3,672,683.00 (3,672,683.00)0.00 4,847,541.00 4,847,541.00
RCOC Triparty 4,086,500.00 (1,587,391.00)2,499,109.00 1,971,050.00 4,470,159.00Homeland Security Enhancements 2,724,139.00 2,724,139.00 1,675,861.00 4,400,000.00
Local Road Improvement Matching Program 1,032,665.00 (715,659.00)317,006.00 3,000,000.00 3,317,006.00
Data Privacy and Security 3,000,000.00 3,000,000.00 3,000,000.00
Emergency Salaries 5,000,000.00 5,000,000.00 (3,000,000.00)2,000,000.00
Pandemic Response 2,041,000.00 2,041,000.00 (541,000.00)1,500,000.00Business Continuity Recovery 1,000,000.00 1,000,000.00 1,000,000.00
WRC Long-Term Revolving Fund 1,000,000.00 1,000,000.00 1,000,000.00
MI SCAO Interpreter Costs 750,000.00 750,000.00 750,000.00
Senior Services 600,000.00 600,000.00 600,000.00
High School Apprenticeship Program 0.00 0.00 500,000.00 500,000.00HR Legal 500,000.00 500,000.00 500,000.00
Building Security Cameras and Consoles 567,766.00 (275,000.00)292,766.00 292,766.00
Community Partnerships 238,654.00 238,654.00 238,654.00
Quality of Life Initiatives 480,000.00 480,000.00 (280,000.00)200,000.00
Encumbrances 79,562.04 (79,562.04)0.00 185,145.21 185,145.21Buy Local 150,000.00 150,000.00 150,000.00
Board of Commissioners' Project 560,000.00 (119,796.00)440,204.00 (300,000.00)140,204.00
Sheriff Aviation 527,055.00 (461,250.00)65,805.00 65,805.00
Rx Discount Card Program 13,756.00 13,756.00 17,572.50 31,328.50
Committed to FY 2017 32,532,802.00 32,532,802.00 (32,532,802.00)0.00DB Pension Contribution 3,000,000.00 3,000,000.00 (3,000,000.00)0.00
Federal Regulatory Changes 750,000.00 750,000.00 (750,000.00)0.00
Jail Commissary 123,539.00 (123,539.00)0.00 0.00
New Grant Match Opportunities 500,000.00 500,000.00 (500,000.00)0.00
Operational Improvements 3,000,000.00 3,000,000.00 (3,000,000.00)0.00Tax Tribunal Appeals Consultants 500,000.00 500,000.00 (500,000.00)0.00
Total Assigned $245,859,255.42 ($9,201,837.04)$236,657,418.38 $14,364,228.19 $251,021,646.57
Total Unassigned 2,962,467.31 0.00 2,962,467.31 41,764.89 3,004,232.20
Total General Fund Equity $255,241,468.48 ($9,201,837.04)$246,039,631.44 $18,740,456.12 $264,780,087.56
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2017
32
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2017 BUDGET AMOUNT
ADOPTED AS FY 2017 FAVORABLE/
BUDGET AMENDED ACTUAL (UNFAVORABLE)PERCENT
REVENUES
GENERAL FUND
Taxes 216,275,088.00$ 216,323,882.00$ 216,562,738.32$ 238,856.32$ 0.11%
Federal Grants 702,685.00 896,472.00 986,262.41 89,790.41 10.02%
State Grants 20,328,603.00 20,502,078.00 18,166,804.20 (2,335,273.80) -11.39%
Other Intergovernmental Revenue 44,205,554.00 46,815,453.00 46,362,093.74 (453,359.26) -0.97%
Charges for Services 107,492,920.00 110,552,043.00 123,970,961.77 13,418,918.77 12.14%
Indirect Cost Recovery 8,000,000.00 8,046,170.00 8,216,061.45 169,891.45 2.11%
Investment Income 1,904,900.00 1,904,900.00 1,763,737.74 (141,162.26) -7.41%
Other Revenues 12,621,827.00 13,725,736.00 13,946,525.48 220,789.48 1.61%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE 411,531,577.00$ 418,766,734.00$ 429,975,185.11$ 11,208,451.11$ 2.68%
PLANNED USE OF FUND BALANCE 32,532,802.00$ 34,590,774.15$ -$ (34,590,774.15)$ -100.00%
TOTAL GF/GP FUNDS 444,064,379.00$ 453,357,508.15$ 429,975,185.11$ (23,382,323.04)$ -5.16%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court 52,615,792.00$ 53,819,671.87$ 43,969,496.78 9,850,175.09$ 18.30%
52nd District Court 17,094,806.00 17,054,299.00 16,344,874.03 709,424.97 4.16%
Probate Court 6,381,257.00 6,434,864.00 6,028,434.38 406,429.62 6.32%
TOTAL ADMIN. OF JUSTICE 76,091,855.00$ 77,308,834.87$ 66,342,805.19$ 10,966,029.68$ 14.18%
LAW ENFORCEMENT
Prosecuting Attorney 20,021,946.00 19,799,489.00 18,929,871.70 869,617.30 4.39%
Sheriff 146,495,179.00 149,786,559.00 148,522,439.85 1,264,119.15 0.84%
TOTAL LAW ENFORCEMENT 166,517,125.00$ 169,586,048.00$ 167,452,311.55$ 2,133,736.45$ 1.26%
GENERAL GOVERNMENT
Clerk/Register of Deeds 10,613,623.00 11,186,137.00 9,112,140.43 2,073,996.57 18.54%
Treasurer 8,784,820.00 9,132,774.00 8,313,043.01 819,730.99 8.98%
Board of Commissioners 2,896,745.00 3,063,740.00 2,838,751.89 224,988.11 7.34%
Library Board 1,343,140.00 1,345,264.87 1,339,314.88 5,949.99 0.44%
Water Resources Commissioner 5,688,932.00 8,208,759.00 7,972,467.99 236,291.01 2.88%
TOTAL GENERAL GOVERNMENT 29,327,260.00$ 32,936,674.87$ 29,575,718.20$ 3,360,956.67$ 10.20%
COUNTY EXECUTIVE
County Executive Admn.7,592,192.00$ 7,615,602.00$ 7,452,025.91$ 163,576.09$ 2.15%
Management and Budget 19,823,114.00 20,353,077.34 18,192,816.64 2,160,260.70 10.61%
Central Services 2,594,626.00 2,648,712.00 2,535,738.46 112,973.54 4.27%
Facilities Management 1,282,266.00 1,283,616.00 1,265,367.15 18,248.85 1.42%
Human Resources 4,402,468.00 4,980,645.00 4,194,687.20 785,957.80 15.78%
Health and Human Services 65,294,635.00 66,126,199.07 61,570,030.91 4,556,168.16 6.89%
Public Services 17,504,029.00 17,693,823.00 16,902,757.36 791,065.64 4.47%
Economic Dev. and Comm Affairs 8,141,811.00 8,362,483.00 7,486,423.67 876,059.33 10.48%
TOTAL COUNTY EXECUTIVE 126,635,141.00$ 129,064,157.41$ 119,599,847.30$ 9,464,310.11$ 7.33%
TOTAL DEPARTMENTS 398,571,381.00$ 408,895,715.15$ 382,970,682.24$ 25,925,032.91$ 6.34%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTAL 45,492,998.00$ 44,461,793.00$ 37,695,230.11$ 6,766,562.89$ 15.22%
TOTAL GOVERNMENTAL EXPENDITURES 444,064,379.00$ 453,357,508.15$ 420,665,912.35$ 32,691,595.80$ 7.21%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective -$ -$ 43,900,046.91$ 43,900,046.91$
GAAP Required Adjustment (eliminating use of fund balance "revenue")(34,590,774.15)$
GAAP - BASED REPORT (forecasted impact on Fund Balance)$9,309,272.7633
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
TAXES (601000-601999)
Property Taxes - July Tax Levy 215,796,588.00$ 215,845,382.00$ 215,668,114.30$ (177,267.70)$ -0.08%Unfav. Due to the net change in real property taxable value
which is .33% less than the adopted budget amount.
Other Taxes - Delinquent Tax - Prior Years 98,500.00 98,500.00 216,100.63 117,600.63 119.39%Fav. due to collection of previous years' delinquent taxes.
Treasurer Payment in Lieu of Taxes 300,000.00 300,000.00 580,603.39 280,603.39 93.53%Fav. due to tax payments from the state on DNR land.
Other Taxes - Trailer Tax 80,000.00 80,000.00 97,920.00 17,920.00 22.40%Fav. collections of monthly fee on mobile homes.
Total Taxes 216,275,088.00$ 216,323,882.00$ 216,562,738.32$ 238,856.32$ 0.11%
FEDERAL GRANTS (610000-610999)Sheriff - Patrol -$ -$ 134.10$ 134.10$ 100.00%
Sheriff - Corrective Services 27,220.00 27,220.00 - (27,220.00) -100.00%Unfav. Federal funding which was not allocated in FY 2017
for the State Criminal Alien Assistance Program (SCAAP).
Sheriff - Investigative/Forensic Services - 140,000.00 68,547.98 (71,452.02) -51.04%Unfav. due to timing of funding for HIDTA Grant.
Prosecuting Attorney 205,000.00 205,000.00 377,021.32 172,021.32 83.91%Fav. due to Contract with Michigan Department of Health and Human Services Title IV-E.Homeland Security - Disaster Control 60,800.00 81,671.00 76,982.74 (4,688.26) -5.74%Unfav. due to 2017 Emergency Management Performance Grant (EMPG); offset by fav. Salaries Regular.
Health Division 109,665.00 142,581.00 127,529.60 (15,051.40) -10.56%Unfav. Federal Operating Grants due to funding received
for 2017 Inland Beach Grant contract less than anticipated.
Children's Village 300,000.00 300,000.00 336,046.67 36,046.67 12.02%Fav. Refunds School Meals (lunch program) primarily due to fluctuations in population at Children's Village.
Total Federal Grants 702,685.00$ 896,472.00$ 986,262.41$ 89,790.41$ 10.02%
STATE GRANTS (615000-615999)Sheriff - Patrol -$ -$ -$ -$ 0.00%
State Match Foster Care 1,000.00 1,000.00 - (1,000.00) -100.00%
Prosecuting Attorney - - - - 0.00%
Economic Development - - - - 0.00%
Health Division 4,709,523.00 4,731,805.00 4,727,714.71 (4,090.29) -0.09%Unfav. State Operating Grants due to Michigan Department of Environmental Quality (MDEQ) long term water pollution monitoring based on less than anticipated
number of samples and 2016 MDEQ Inland Beach
monitoring program due to limitations on obtaining water
quality testing reagents.
Water Resources Commissioner 40,000.00 40,000.00 103,874.16 63,874.16 159.69%Fav - Stormwater Asset Management and Wastewater
(SAW) grant $63,874 due to revenue reimbursement being
more than anticipated budget.
Public Services - Veteran's Services - 20,000.00 20,000.00 - 0.00%
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
34
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
Non-Departmental - Child Care Subsidy 15,578,080.00 15,709,273.00 13,315,215.33 (2,394,057.67) -15.24%Built into the Circuit Court Family Division, Human Services
Administration and Children's Village budgets are Child Care Fund expenditures. A favorable variance within these expense areas reduces the 50% reimbursement the county receives. Unfav revenue variance is offset by Child Care
Fund expenditure favorability.
Total State Grants 20,328,603.00$ 20,502,078.00$ 18,166,804.20$ (2,335,273.80)$ -11.39%
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Non-Departmental 41,988,159.00$ 44,593,043.00$ 44,185,406.28$ (407,636.72)$ -0.91%Unfav. revenue for State Court Fund Disb PA 189
($581,496) based on caseload distribution; partially offset by favorable Local Comm Stabilization Share $173,859.
HHS - Homeland Security 18,000.00 18,000.00 - (18,000.00) -100.00%Unfav. Local Match due to the installation of fewer than anticipated sirens.
Circuit Court 4,500.00 4,500.00 4,357.95 (142.05) -3.16%Fav. Drug Case Management due to a decrease in drug
case filings.
District Court 1,800.00 1,800.00 3,943.76 2,143.76 119.10%Fav. Drug Case Management due to an increase in drug
case filings.
Sheriff 263,675.00 268,690.00 239,400.00 (29,290.00) -10.90%Unfav. Marine Safety ($32,290) due to timing of state grant funding; Partially offset by fav. Social Security Incentive Pmts $3,000 due to receipts in excess of budget. Funds are collected from jail inmates receiving SSI for cost of
incarceration.
Non-Departmental - Reimb Judges Salaries 1,929,420.00 1,929,420.00 1,928,985.75 (434.25) -0.02%Unfav based on actual reimbursement for judges salaries.
Total Other Intergovernmental Revenue 44,205,554.00$ 46,815,453.00$ 46,362,093.74$ (453,359.26)$ -0.97%
CHARGES FOR SERVICES (630000-635999)Administration of Justice
Circuit Court - Judicial/Administration -$ -$ -$ -$ 0.00%
Circuit Court - Civil/Criminal 2,436,000.00 2,436,000.00 2,428,402.87 (7,597.13) -0.31%Unfav. Civil Mediation Payments ($84,100) due to
reduction in caseload. Unfav. Refund Fees PD Def
Attorney ($58,553) due to a decrease in activity. Partially
offset by fav. Court Costs $86,386 due to more than
anticipated revenue. Fav. E Filing Fees $48,852 due to
unanticipated E-Filing revenue.
Circuit Court - Family Division 1,800,000.00 1,800,120.00 1,791,254.02 (8,865.98) -0.49%Unfav. Refund Fees PD Def Attorney ($19,524) due to an unanticipated reduction in revenue. Unfav. Reimb Clinical Evaluations ($13,005) and Reimb State County Agent ($5,851) due to a reduction in family caseload. Unfav.
Adoptive Info Request Fee ($5,350) and Service Fees
($635) due to decrease in activity. Partially offset by an
increase in Board and Care $34,296 along with Govt
Benefit Board and Care $2,260.
35
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
District Court - Division I (Novi)4,099,200.00 4,099,200.00 3,876,318.30 (222,881.70) -5.44%Unfav. Probation Fees ($253,210) along with Garnishment
Fees ($37,130) due to a reduction in caseload. Partially offset by fav. State Law Costs $73,251 due to continued collection efforts.District Court - Division II (Clarkston)1,730,200.00 1,730,200.00 1,840,412.68 110,212.68 6.37%Fav. State Law Costs $104,091 along with Ordinance Fines and Costs $30,262 due to an increase in
Criminal/Traffic caseload and continued collection efforts.
Fav. Forfeiture of Bonds $11,970 due to an increased
number of defendants failing to appear before the court.
Fav. License Reinstatement Fees $6,895 due to increased
activity. Partially offset by unfav. Probation Fes ($26,981) due to a decline in caseload. Unfav. Garnishment Fees ($26,480) due to a decrease in the number of civil cases filed.
District Court - Division III (Rochester Hills)3,588,900.00 3,588,900.00 4,171,272.03 582,372.03 16.23%Fav. Ordinance Fines and Costs $456,642 along with State Law Costs $115,360 based on continued collection efforts.
Partially offset by unfav. Probation Fees ($56,956) due to
decrease in caseload along with probationer's inability to
pay monthly Probationary Oversight Expense.
District Court - Division IV (Troy)2,249,781.00 2,249,781.00 2,297,767.75 47,986.75 2.13%Fav. Ordinance Fines and Costs $37,279; Refund Fees PD
Def Attorney $24,119; along with State Law Costs $18,535
based on continued collection efforts. Partially offset by unfav. Miscellaneous ($24,067) due to decrease in filings. Unfav. Garnishment Fees ($14,775) due to a decrease in the number of civil cases filed.
Probate Court - Estates and Mental Health 507,600.00 587,800.00 588,367.26 567.26 0.10%Fav. Miscellaneous $8,323; Photostats $5,393; Miscellaneous Petitions $3,490 due to an increase in activity. Partially offset by unfav. Refund Fees PD Def Attorney ($16,694) due to a decrease in activity.
Total Administration of Justice 16,411,681.00$ 16,492,001.00$ 16,993,794.91$ 501,793.91$ 3.04%
Law EnforcementProsecuting Attorney 294,800.00$ 290,000.00$ 359,876.04 69,876.04$ 24.10%Fav. Reimb. General $78,139 due to Juvenile
Resentencing reimbursement from the state, Educational
Training $2,000 and Microfilming $1,000 due to increased activity. Partially offset by unfav. Welfare Fraud Case Review ($12,000) due to the State performing the review in-house.
Sheriff's Office 1,900.00 1,900.00 6,650.48 4,750.48 250.03%Fav. Reimbursement General $2,745 due to auction of
abandoned vehicles. Also fav. DNA Testing Fees $2,217
due to more requests.
Sheriff - Administrative Services 432,400.00 232,400.00 377,824.64 145,424.64 62.58%Fav. Fingerprints $138,472 due to requirement that new
teachers be fingerprinted; Fee Income $3,650 from
Jail/Records collections for indigent commissary items ordered by inmates.
36
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
Sheriff - Corrective Services 3,155,266.00 3,155,266.00 3,337,108.72 181,842.72 5.76%Fav. Diverted Felon revenue of $350,755 due to higher
number of inmates with certain offenses that are billable to the state and a nominal per diem reimbursement rate increase and Reimb Contracts $144,802 for reimbursement of Community Mental Health (CMH) position. Partially offset
by unfav. Reimb Salaries ($168,190) due to declining
reimbursements, Inmate Board and Care ($57,422) from inmates inability to pay, Commission Contracts ($26,752)
and Fee Income ($22,932) from jail commissary
commissions and commissary collections from inmates
accounts and Clinic Charges ($19,510) from inmates
inability to reimburse for clinic services.
Sheriff - Corrective Services Satellites 565,278.00 565,278.00 590,133.17 24,855.17 4.40%Fav. Reimb Court Services $69,520 for court security to
non 52nd District Courts who contract with the Sheriff's
Office for security; partially offset by Board and Care ($44,665) from inmates inability to pay.
Sheriff - Emergency Preparedness Training and Communications 894,450.00 894,450.00 497,906.71 (396,543.29) -44.33%Unfav. Dispatch Services ($236,879) partially offset in Emergency Communications Operations division. Also unfav. Civil Action Service Fees ($159,966) due to the decline in number of foreclosures and civil service requests
(see corresponding favorability in Fees Civil Service
expenditures).
Sheriff - Patrol Services 48,455,029.00 49,515,436.00 48,452,124.78 (1,063,311.22) -2.15%Unfav. Reimb. Salaries ($564,320) and Sheriff Special
Deputies ($499,982) based on billable activity for law
enforcement services.
Sheriff - Emergency Communications Operations 1,535,000.00 1,586,950.00 1,812,099.45 225,149.45 14.19%Fav. Dispatch Services $225,149 offset in Emergency
Preparedness Training and Communications division.
Sheriff - Investigative Forensic Services 1,015,000.00 1,015,000.00 1,380,723.53 365,723.53 36.03%Fav. Drug Testing $246,279 collected from Results Program and probation clients. Also fav. Reimb Salaries $95,158 from unbudgeted billable activity and Confiscated
Property $21,195 due to higher than anticipated activity.
Total Law Enforcement 56,349,123.00$ 57,256,680.00$ 56,814,447.52$ (442,232.48)$ -0.77%
37
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
General Government
Clerk - County Clerk 2,215,600.00$ 2,215,600.00$ 2,578,255.51$ 362,655.51$ 16.37%Fav. Certified Copies $160,471 and Photostats $144,166 due to increased activity. Also favorable E-Filing Fees $48,852 due to extension of pilot project; awaiting legislation approval of new statewide E-filing system.
Forfeiture of Surety Bonds $27,000, CVR County Portion
$18,506, Forfeiture of Bonds $11,751, and Costs $11,900
due to increased activity. Partially offset by unfavorable
Civil Action Entry Fees ($51,839), Assumed Names
(12,466), Bond Fees ($9,059), Garnishment Fees ($4,700), Motion Fees ($7,530), Miscellaneous ($2,933) and Admission to the Bar ($1,950) due to less than anticipated activity. Clerk - Elections 82,900.00 161,900.00 215,903.90 54,003.90 33.36%Fav. due to Election Filing Fees Late $47,159 due to Corporation Counsel efforts to collect on late filers,
Passport Fees $14,805, and Photographs $2,205 due to
increased activity. Partially offset by unfavorable
Reimbursement General ($7,201),Voter Registration
Application ($4,514) and Board of Canvasser Service Fee
($1,318) due to less than anticipated activity.
Clerk - Register of Deeds & Micrographics 11,304,500.00 11,304,500.00 15,689,803.24 4,385,303.24 38.79%Fav. Revenue due to a legislative change effective October
1, 2016. Per PA 224 of 2016, the fee structure for recording a document at the county level changed to a flat fee of $30. The Clerk Register of Deeds office will be charging $30 per recorded document regardless of number of document
pages. The following accounts will be affected: an
increase in Recording Fees $2,073,757 and decrease in
Mortgages ($831,139) due to legislation change. The Land
Transfer Tax is favorable $2,589,097, Deeds $559,126,
Enhanced Access Fees $14,533, and Tract Index $10,000 due to increased activity. Partially offset by unfavorable Reimb. General ($15,000), and Remonumentation Fee ($2,719) due to less than anticipated use.
Treasurer 5,032,300.00 5,032,300.00 12,508,437.29 7,476,137.29 148.56%Fav. Primarily due to Payment Other Than Anticipated
$6,779,649 due to the sale of foreclosed properties (land
sale activity). Also favorable Administration Fees
$191,201, Deeds $139,628, Civil Action Fees $118,173,
Tax Reverted Land Co Portion $120,548, Maintenance Contacts $52,928, Recording Fee Redemption Certification $52,259, and Recording Fee Forfeiture Certification $52,093. Partially offset by Tax Statements ($38,926),
Foreclosure Notification Fee ($16,209), and Service Fees
($1,743) due to less activity.
Board of Commissioners 12,500.00 12,500.00 17,897.50 5,397.50 43.18%Fav. due to prescription program royalty fee income.
Library Board 14,000.00 14,000.00 16,046.49 2,046.49 14.62%Fav. Reimb. Salaries $3,159 due to State aid to public libraries and Miscellaneous $553; partially offset by unfavorable Copier Machine Charges ($1,666) due to
increased functionalities of downloading and e-mailing
documents.
38
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
Water Resources Commissioner 1,953,732.00 2,598,732.00 2,948,898.88 350,166.88 13.47%Fav - Reimbursement General $129,837 a result of Drain
Administration able to charge more time than anticipated to special revenue and proprietary funds. Fav - Soil Erosion Fees $193,475 increase in building activity/permits due to improvement in the housing market. Fav - Reimbursement
Salaries Construction Administration $27,854 related to
eligible allocations to projects.
Total General Government 20,615,532.00$ 21,339,532.00$ 33,975,242.81$ 12,635,710.81$ 59.21%
County ExecutiveCounty Exec - Compliance Office 230,000.00$ 236,536.00$ 288,558.85$ 52,022.85 21.99%Fav. Refunds Miscellaneous due to increased members in
vendor incentive program.
County Exec - Compliance Office - - 42.03 42.03 Fav. FOIA Fees
County Exec - Corp Counsel - - 184.73 184.73 Fav. FOIA Fees
County Exec - Admin - - 301.20 301.20 Fav. due to Travel Reimbursement-NASCIO Annual
Conference
M&B - Equalization Division 3,260,000.00 3,260,000.00 3,385,830.74 125,830.74 3.86%Fav. Reimbursement Equalization Services based on actual contract billing.
M&B - Fiscal Services Division 505,600.00 505,600.00 524,361.81 18,761.81 3.71%Fav. Tax Intercept Fee $7,759; Late Penalty $4,198;
Reimbursement Contracts $3,937; and Reimbursement
Filing Fees $2,586 due to collection efforts by
Reimbursement staff.
Central Services - Support Services 316,780.00 325,780.00 343,736.12 17,956.12 5.51%Fav. Metered Postage $18,000 due to United States
Postal Service rate change and customers switching to
metered mail.
Human Resources 475.00 475.00 - (475.00) -100.00%Unfav. Miscellaneous fees no longer collectible due to a procedural change. HHS - Administration - - - - 0.00%
39
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
HHS - Health Division 4,281,399.00 4,287,399.00 4,221,898.27 (65,500.73) -1.53%Unfav. Laboratory Charges 3rd Party ($213,842) due to a
delay in the start of program. Unfav. Immunizations ($113,647) and Class Fees ($14,056); partially offset by favorability in Training-Educational Supplies due to decrease in demand. Unfav. Clinic Charges ($101,958) due
to actual clinic fee revenues vs budget. Unfav. Diff
Between Chg and Init Pay ($42,482) due to increased 3rd
party billing and contractual write-offs. Unfav. Flu Vaccine
Fees ($20,835) due to reduced demand. Unfav. Reimb
Contracts ($13,172) due to decrease in demand of billable services and delay in funding from the Food Council grant award. Plan Review Fees ($12,550) due to some private sewage plan review fees being captured in Permits.
Partially offset by fav. Administrative Fees $107,848 due to
increased Medicaid billing of administrative fees and
Medicaid Outreach billable activities. Fav. Reimb General
$107,358 due to grant administrative overhead. Fav.
Permit $74,999 due to increased demand; partially offset by
unfavorability in Plan Review Fees. Fav. Food Service Licenses $56,650, Licensed Facility Inspections $12,200, Food Plan Reviews $10,064, Licenses $6,950, Hepatitis Vaccine $6,678, Flu 3rd Party $6,636, Radon Testing
$6,425, and Laboratory Charges $5,768 due to increased
demand. Fav. Inspection Fees $42,446 due to increased
enforcement activity. Fav. Rabies Vaccine Fees $21,346
due to improved reimbursement from insurance and
increased animal bite exposures.
HHS - Children's Village 2,865,000.00 3,568,360.00 4,169,214.12 600,854.12 16.84%Fav. Board and Care $307,996 as well as Out County
Board and Care $262,005 due to increase in Department of
Health and Human Services placement.
HHS - Homeland Security - - - - 0.00%
Public Services - Community Corrections 190,000.00 190,000.00 182,841.33 (7,158.67) -3.77%Unfav. Fee Income ($7,158) due to less than anticipated referrals from judges to the Weekend and Weekday Alternative for Misdemeanants (WWAM) Program.
Public Services - MSU Extension 21,000.00 21,000.00 6,930.00 (14,070.00) -67.00%Unfav. Reimbursement General due to staffing changes and classes no longer being offered by Oakland County.
Public Services - Medical Examiner 339,000.00 339,000.00 334,763.94 (4,236.06) -1.25%Unfav. Autopsies ($34,151) and Medical Services ($9,394)
due to less than anticipated need. Partially offset by
favorable Cremation Approval Fee $34,020 and
Miscellaneous $4,695 due to greater than anticipated
requests.
40
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
Public Services - Animal Control 913,200.00 913,200.00 953,731.26 40,531.26 4.44%Fav. Sale of License $65,965 due to higher amount of dog
license sales and Fee Income $1,971 due to citation tickets. Partially offset by unfavorable Pound Fees ($12,966), Adoptions ($4,601), Claimed Animals ($4,377), and Service Fees ($4,188) due to adjusting fees when
necessary to reduce inventory by utilizing special adoption
promotions (M.R. # 13058).
Public Services - Circuit Court Probation - - - - 0.00%
Economic Dev. & Comm. Affairs - Admin 24,000.00 24,000.00 - (24,000.00) -100.00%Unfav. Seminars/Conferences revenue for Business
Roundtable that did not occur in FY2017.
Economic Dev. & Comm. Affairs - PEDS 453,318.00 455,818.00 384,718.35 (71,099.65)-15.60%Unfav. due to timing of NO HAZ program.
Total County Executive 13,399,772.00$ 14,127,168.00$ 14,797,112.75$ 669,944.75$ 4.74%
Non-DepartmentalNon-Dept - Charges for Services 716,812.00$ 1,336,662.00$ 1,390,363.78 53,701.78 4.02%Favorable primarily due to $32,246 Commission Public
Telephone revenue greater than anticipated; $12,030
Miscellaneous, $4,688 NSF Check Fees, $2,987 Reimb of
Employee Compensation and $1,260 Garnishment Fees.
Total Non-Departmental 716,812.00$ 1,336,662.00$ 1,390,363.78$ 53,701.78$ 4.02%
Total Charges for Services 107,492,920.00$ 110,552,043.00$ 123,970,961.77$ 13,418,918.77$ 12.14%
INDIRECT COST RECOVERY (640100)8,000,000.00$ 8,046,170.00$ 8,216,061.45$ 169,891.45$ 2.11%Fav. due to greater than anticipated activity relating to construction projects, grants and proprietary funds.
INVESTMENT INCOME (655000-655999)
District Courts (Div. I - IV)2,400.00$ 2,400.00$ 1,643.44$ (756.56)$ -31.52%Unfav. due to investment base.
Sheriff Corrective Services - - - - 0.00%
Sheriff Investigative/Technical Services - - - - 0.00%
Treasurer 100,000.00 100,000.00 391,684.54 291,684.54 291.68%Fav. due to investment base and market rate adjustment.
Clerk/Register of Deeds 2,500.00 2,500.00 21,643.71 19,143.71 765.75%Fav. due to investment base and market rate adjustment.
Economic Development - - - - 0.00%
Non-Departmental 1,800,000.00 1,800,000.00 1,348,766.05 (451,233.95) -25.07%Unfav. due to investment base and market value adjustment.
Total Investment Income 1,904,900.00$ 1,904,900.00$ 1,763,737.74$ (141,162.26)$ -7.41%
OTHER REVENUES (670000-695500)
Circuit Court-Donations -$ 18,940.00$ 8,500.00$ (10,440.00)$ -55.12%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.
Circuit Court-County Auction - - - - 0.00%
Circuit Court - - - - 0.00%
District Courts (Div. I - IV)- - 351.00 351.00 100.00%Fav. due to Cash Overages.
Probate Court - - 217.00 217.00 100.00%Fav. due to Cash Overages.
Prosecuting Attorney - - 63.29 63.29 100.00%Fav. Refund Prior Years Expenditure.
41
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
Sheriff Office 5,000.00 5,000.00 1,305.99 (3,694.01) -73.88%Unfav. County Auction ($5,000) offset in Investigative/
Forensic Service division. Fav. Enhancement Funds $1,306 transferred from Restricted Fund for training.
Sheriff - Administrative Services - - 545.28 545.28 100.00%Fav. Refund of Prior Year Expenditures- to correct Fund.
Sheriff - Corrective Services - - 749.98 749.98 100.00%Fav. Refund of Prior Years Expenditures-medical
reimbursement due to lab tests billing corrections.
Sheriff - Corrective Services-Satellites - - - - 0.00%
Sheriff - Emergency Resp and Prepare - - 1,474.98 1,474.98 100.00%Fav. Refund of Prior Years Expenditures.
Sheriff - Patrol Services 6,000.00 15,300.00 13,250.01 (2,049.99) -13.40%Unfav. County Auction.
Sheriff - Emergency Communications Operations - - 266.13 266.13 100.00%Fav. Refund of Prior Years Expenditures.
Sheriff - Investigative/Forensic Svc - - 23,148.48 23,148.48 100.00%Fav. Refund of Prior Years Expenditures $16,398 for
reimbursement of Sheriff's overtime and County Auction $6,750 partially offset in Sheriff's Office division.
Clerk/Register of Deeds - - 1,868.45 1,868.45 100.00%Fav. Due to cash overages.
Treasurer - - 1,433.44 1,433.44 100.00%Fav. Due to cash overages.
Board of Commissioners - - - - 0.00%
Library Board - - - - 0.00%
Water Resources Commissioner - - - - 0.00%
County Exec - Compliance Office - - - - 0.00%
Management and Budget - Fiscal Services - - 4.75 4.75 100.00%Fav. Refund of Prior Years Expenditures.
Central Services - Support Services 600.00 600.00 1,032.82 432.82 72.14%Fav. County Auction higher than anticipated.
Human Resources - - 1,797.00 1,797.00 100.00%Fav. Refund Prior Years Expenditure due to a refund on
payment for Family Medical Leave Act (FMLA) &
Americans with Disabilities Act (ADA) compliance certificate program.
Facilities Management Engineering - - 6,112.26 6,112.26 100.00%Fav. Refund Prior Years Expenditure due to a refund payment error to vendor.Health Division - Contributions - - 650.52 650.52 100.00%Fav. primarily due to $549 donation from Michigan Public
Health Institute for Health Education Program.
Health Division - - 11,862.95 11,862.95 100.00%Fav. primarily due to Refund Prior Years Expenditure in order to reflect refund for vaccines.
Health Division - Transfers In - - - - 0.00%
Children's Village - - 44,783.92 44,783.92 100.00%Fav. due to Refund Prior Years Expenditure $26,696 as a result of final cost settlement with Waterford School District
for 2015/2016. Fav. Prior Years Adjustments $17,757 to
adjust accounts payable for amounts previously accrued
but determined to be no longer required.
Children's Village - Transfers In - 6,023.00 8,821.50 2,798.50 46.46%Fav. due to closeout of J-Building Acoustical Panels
Project.
42
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLANDGENERAL FUND / GENERAL PURPOSE REVENUESFY 2017 YEAR END REPORT
Homeland Security - - 21,891.50 21,891.50 100.00%Fav. Refund Prior Years Expenditure $21,634 primarily due
to the recovery of costs associated with accidental damage caused to one outdoor warning system. Revenue favorability is offset in expenditure accounts (Maintenance Contract and Tornado Siren Equip).
Public Services - Medical Examiner - - 1.00 1.00 100.00%
Public Services - Animal Control-Other Revenues - - 326.10 326.10 100.00%Fav. due to rebates for vaccine purchases.
Public Services - Animal Control-Transfers In 44,263.00 79,763.00 35,500.00 (44,263.00) -55.49%Unfav. Transfers In budgeted with M.R. #14275 not
required in FY 2017.
Economic Development & Comm Affairs - Other - - 35,000.00 35,000.00 100.00%Fav. Prior Year Expenditures $35,000 due to reimbursement of Software Maintenance for 2016 Collaborative Development Council Grant.
Economic Development - Contributions 29,240.00 65,247.00 38,007.43 (27,239.57) -41.75%Unfav. due to Medical Main Street Event which will not
occur in FY2017
Non Departmental - Donations - - - - 0.00%
Non-Dept - Sundry 417,500.00 417,500.00 456,762.35 39,262.35 9.40%Fav. due to greater than anticipated Prior Years
Adjustments.
Sheriffs' Transfers In 71,046.00 857,038.00 825,056.59 (31,981.41) -3.73%Unfav Transfers In for grant match as it is based on actual
need.
Treasurers' Transfers 3,048,178.00 3,048,178.00 3,193,593.68 145,415.68 4.77%Fav. Delinquent Tax Revolving Fund (DTRF) Transfers $145,415 due to collection of delinquent real property
taxes was higher than anticipated.
Non-Departmental - Transfers In 9,000,000.00 9,212,147.00 9,212,147.08 0.08 0.00%
Total Other Revenues 12,621,827.00$ 13,725,736.00$ 13,946,525.48 220,789.48$ 1.61%
PLANNED USE OF FUND BALANCE (665000-665999)
Encumbrances and Carry forwards - 3,796,446.15 - (3,796,446.15) -100.00%
Use of Prior Yrs Fund Balance 32,532,802.00$ 30,794,328.00$ - (30,794,328.00) -100.00%
Total Planned Use of Fund Balance 32,532,802.00$ 34,590,774.15$ -$ (34,590,774.15)$ -100.00%
TOTAL GEN. FUND / GEN. PURPOSE REVENUE 444,064,379.00$ 453,357,508.15$ 429,975,185.11$ (23,382,323.04)$ -5.16%
43
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Judicial Administration
Personnel Expenditures 8,939,506.00$ 8,766,169.00$ 8,287,643.12$ 478,525.88$ 5.46%-Fav. due to underfilled and vacant positions.
Operating Expenditures 110,876.00 410,652.55 217,150.89 193,501.66 47.12%Fav. Special Projects $93,895 due to the distribution of Judicial
Technology funds from the State and Judge On-Line project (MR
#09017) used for courtroom technology improvements. Fav.
Expendable Equipment $89,303 due to lower than anticipated
use. Carryforward request are included in the year end report for
these items. Fav. Furniture and Fixtures $46,532; Office
Supplies $23,201; and Printing $18,001 due to continued efforts
to minimize expenses and contain costs. Partially offset by
unfav. Library Continuations ($64,336) due to higher than
anticipated use.
Internal Support Expenditures 401,261.00 547,383.00 459,688.01 87,694.99 16.02%-Fav. Bldg Space Cost Allocation $73,204 due to actuals less
than budget; offset in Family Division. Fav. Info Tech Operations
$7,591 and Info Tech CLEMIS $5,370 due to lower than
anticipated use.
Transfer Out - 18,940.00 8,500.00 10,440.00 0.00%Fav. due to no additional funding needed from the Restore
Foundation to cover grant program costs. See unfav. "Other
Revenues" for offset.
---------------------------------------------------------------------------------------------------------
9,451,643.00$ 9,743,144.55$ 8,972,982.02$ 770,162.53$ 7.90%
Business Division
Personnel Expenditures 1,810,631.00$ 1,774,480.00$ 1,587,804.10$ 186,675.90$ 10.52%-Fav. due to underfilled and vacant positions.
Operating Expenditures 77,234.00 95,434.00 34,719.59 60,714.41 63.62%-Fav. Visiting Judges $39,423; Computer Supplies $8,100; and
Metered Postage $6,548 due to lower than anticipated use.
Internal Support Expenditures 159,310.00 161,292.00 221,215.66 (59,923.66) -37.15%-Unfav. Info Tech Operations ($59,743) due to the purchase of site subscriptions and maintenance.
---------------------------------------------------------------------------------------------------------
2,047,175.00$ 2,031,206.00$ 1,843,739.35$ 187,466.65$ 9.23%
44
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Civil / Criminal Division
Personnel Expenditures 1,862,100.00$ 1,823,571.00$ 1,876,211.48$ (52,640.48)$ -2.89%-Unfav. due to overfilled positions as well as an Emergency
Salary position that is being charged to this division but not
Operating Expenditures 5,191,431.00 6,042,488.00 3,819,105.29 2,223,382.71 36.80%-Fav. Defense Atty Fees $767,007 and Defense Atty Fees Trials
$638,824 due to increased budget allocation as a result of prior
year carryforward for Juveniles to Life Without Parole (JLWOP).
Fav. Juror Fees and Mileage $351,681 along with Attorney Fees
Mediators $107,100 due to a decline in caseload. Fav. Defense
Atty Fees Appellate $179,495 due to a decline in both caseload
and requests for appointed counsel. Partially offset by unfav. Professional Services ($38,439) due to a higher than anticipated
use. A carryforward request is included in the year-end report for
Defense Atty Fees and for Defense Atty Fees Trials.
Internal Support Expenditures 2,641,069.00 3,097,963.00 2,562,077.16 535,885.84 17.30%-Fav. Info Tech Operations $365,819 due to lower than
anticipated use. Fav. Bldg Space Cost Allocation $159,683 due
to actual less than budget; offset in Family Division.
Transfers Out - - - - -
---------------------------------------------------------------------------------------------------------9,694,600.00$ 10,964,022.00$ 8,257,393.93$ 2,706,628.07$ 24.69%
Family Division/Juvenile Maint.
Personnel Expenditures 11,394,873.00$ 11,240,048.00$ 10,647,368.17$ 592,679.83$ 5.27%-Fav. due to underfilled and vacant positions.
Operating Expenditures 13,115,409.00 12,922,268.32 7,703,519.20 5,218,749.12 40.39%-Fav. due to decrease in placements to State Institutions
$4,308,257 and Priv Institutions Residential $714,999. Fav. Professional Services $113,069 due to lower than anticipated
use. Offset by unfavorable Non-Dept Child Care Subsidy
Revenue (50% Reimbursement).
Internal Support Expenditures 1,665,439.00 1,672,330.00 1,880,324.07 (207,994.07) -12.44%-Unfav. Bldg Space Cost Allocation ($231,799) due to actuals
higher than budget (offset in Civil Criminal and Judicial Admin
divisions). Partially offset by fav. Info Tech Operations $19,623; Equipment Rental $3,815; Info Tech Managed Print Svcs $1,254
due to lower than anticipated use.
Transfer Out 5,246,653.00 5,246,653.00 4,664,170.04 582,482.96 0.00%-Fav. primarily due to the Friend of the Court requiring less than
anticipated funding.
---------------------------------------------------------------------------------------------------------
31,422,374.00$ 31,081,299.32$ 24,895,381.48$ 6,185,917.84$ 19.90%
45
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Department Total
Personnel Expenditures 24,007,110.00$ 23,604,268.00$ 22,399,026.87$ 1,205,241.13$ 5.11%
Operating Expenditures 18,494,950.00 19,470,842.87 11,774,494.97 7,696,347.90 39.53%
Internal Support Expenditures 4,867,079.00 5,478,968.00 5,123,304.90 355,663.10 6.49%
Transfers Out 5,246,653.00 5,265,593.00 4,672,670.04 592,922.96 11.26%
---------------------------------------------------------------------------------------------------------
52,615,792.00$ 53,819,671.87$ 43,969,496.78$ 9,850,175.09$ 18.30%
===========================================================
46
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~District Court Administration
Personnel Expenditures 211,708.00$ 208,544.00$ 211,157.27$ (2,613.27)$ -1.25%-Unfav. Primarily due to change in medical (Hospitalization) plan offset by favorable personnel expenditures in other District Court divisions.
Operating Expenditures 10,300.00 10,300.00 700.00 9,600.00 93.20%Fav. Visiting Judges $9,300 due to lower than anticipated use.
Internal Support Expenditures 1,766.00 1,766.00 1,701.78 64.22 0.00%Fav. Info Tech Operations $62 due to lower than anticipated use.
Transfers Out - - - - 0.00%-----------------------------------------------------------------------------------------------------
223,774.00$ 220,610.00$ 213,559.05$ 7,050.95$ 3.20%Division 1 - Novi
Personnel Expenditures 4,275,049.00$ 4,186,523.00$ 3,914,779.15$ 271,743.85 6.49%-Fav. due to turnover and underfilled positions/vacancies.
Operating Expenditures 1,021,191.00 1,043,604.00 994,626.67 48,977.33 4.69%-Fav. Software Support Maintenance $25,103 due to a reduction in
caseload and equipment which affects the Judicial Information Systems(JIS) Services Fees invoiced by the State of MI. Fav. Defense Attorney
Fees $9,460 due to restructured scheduling improvements and efforts tocontain costs. Fav. Medical Exam $9,213 and Drug Testing $3,835 due
to lower than anticipated use. Fav. Postage-Standard Mailing $9,000;
Office Supplies $5,717; Professional Services $5,229; as well as Travel and Conference $4,623 due to continued efforts to minimize expenses
and contain costs. Partially offset by unfav. Electrical Services ($14,558)
along with Expendable Equipment ($13,965) due to higher than
anticipated use.
Internal Support Expenditures 350,541.00 401,686.00 382,183.05 19,502.95 4.86%-Fav. Info Tech Operations $12,197; Telephone Communications $9,989;
Equipment Rental $2,802 due to lower than anticipated use. Partially
offset by unfav. Info Tech CLEMIS ($6,156) due to higher than anticipated use.
Transfers Out - - - - 0.00%-
-----------------------------------------------------------------------------------------------------
Total Division 1 - Novi 5,646,781.00$ 5,631,813.00$ 5,291,588.87$ 340,224.13$ 6.04%
Division 2 - Clarkston
Personnel Expenditures 2,140,363.00$ 2,098,390.00$ 2,029,466.32$ 68,923.68 3.28%-Fav. due to turnover and underfilled positions/vacancies.
Operating Expenditures 642,068.00 642,068.00 566,882.46 75,185.54 11.71%-Fav. Defense Attorney Fees $29,743 due to restructured schedule for
defense attorneys. Fav. Software Support Maintenance $10,483; Travel
and Conference $5,745; Juror Fees and Mileage $5,383; Printing $5,312; Electrical Service $4,588; as well as Interpreter Fees $3,808 due to lower
than anticipated use.
Internal Support Expenditures 190,457.00 245,373.00 242,017.41 3,355.59 1.37%-Fav. Info Tech Operations $3,034; Equipment Rental $2,881; Telephone
Communications $1,892 due to lower than anticipated use. Partially offset by unfav. Info Tech CLEMIS ($4,800) due to higher than
anticipated use.
Transfers Out - - - - 0.00%------------------------------------------------------------------------------------------------------
Total Division 2 - Clarkston 2,972,888.00$ 2,985,831.00$ 2,838,366.19$ 147,464.81$ 4.94%
47
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Division 3 - Rochester Hills
Personnel Expenditures 3,978,448.00$ 3,899,044.00$ 3,728,412.66$ 170,631.34 4.38%-Fav. due to turnover and underfilled positions/vacancies.
Operating Expenditures 416,733.00 416,733.00 331,881.45 84,851.55 20.36%-Fav. Juror Fees and Mileage $20,457; Office Supplies $10,532; Postage
Standard Mailing $10,000; Travel and Conference $7,197; Software Support Maintenance $4,506; Bank Charges $3,308; Laboratory
Supplies $3,088 due to continued efforts to minimize expenses and
contain costs. Fav. Defense Attorney Fees $14,608 due to a decrease in
requests for appointed counsel.
Internal Support Expenditures 781,040.00 830,422.00 837,517.90 (7,095.90) -0.85%-Unfav. Info Tech CLEMIS ($6,588) due to higher than anticipated use.
Transfers Out - - - - 0.00%
-----------------------------------------------------------------------------------------------------
5,176,221.00$ 5,146,199.00$ 4,897,812.01$ 248,386.99$ 4.83%
Division 4 - Troy
Personnel Expenditures 2,307,909.00$ 2,262,633.00$ 2,269,481.71$ (6,848.71) -0.30%-Unfav. due to overfilled positions offset by favorable personnel
expenditures in other District Court divisions.
Operating Expenditures 526,388.00 530,307.00 567,567.25 (37,260.25) -7.03%-Unfav. Defense Attorney Fees ($82,025) due to an increase in requests
for appointed counsel. Partially offset by fav. Electrical Service $25,227;
Software Support Maintenance $7,521; Expendable Equipment $5,419; Postage-Standard Mailing $5,000; Office Supplies $4,338; Juror Fees
and Mileage $2,053 due to lower than anticipated use.
Internal Support Expenditures 240,845.00 276,906.00 266,498.95 10,407.05 3.76%-Fav. Info Tech Operations $12,932 and Equipment Rental $3,011 due to
lower than anticipated use. Partially offset by unfav. Info Tech CLEMIS
($4,677) and Info Tech Managed Print Svcs ($1,314) due to higher than
anticipated use.
-----------------------------------------------------------------------------------------------------3,075,142.00$ 3,069,846.00$ 3,103,547.91$ (33,701.91)$ -1.10%
Department Total
Personnel Expenditures 12,913,477.00$ 12,655,134.00$ 12,153,297.11$ 501,836.89$ 3.97%
Operating Expenditures 2,616,680.00 2,643,012.00 2,461,657.83 181,354.17 6.86%
Internal Support Expenditures 1,564,649.00 1,756,153.00 1,729,919.09 26,233.91 1.49%
Transfers Out - - - - -----------------------------------------------------------------------------------------------------
17,094,806.00$ 17,054,299.00$ 16,344,874.03$ 709,424.97$ 4.16%==========================================================
48
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Judicial/Administration
Personnel Expenditures 2,391,300.00$ 2,339,144.00$ 2,165,698.02$ 173,445.98$ 7.41%Fav. due to turnover and underfilled positions/vacancies.
Operating Expenditures 29,481.00 29,481.00 9,846.52 19,634.48 66.60%Fav. Library Continuations $7,128 due to efforts to reduce spending. Fav.
Visiting Judges $7,000 due to the Court limiting the use of visiting judges. Fav.
Court Reporter Services $3,000 because substitute court reporters are not
needed as often due to video courtrooms.
Internal Support Expenditures 293,944.00 296,594.00 287,576.08 9,017.92 3.04%Fav. Info Tech Operations $9,522 due to less than anticipated use. Partially
offset by unfav. Telephone Communications ($553) based on actual usage.
Transfer Out - - - - -------------------------------------------------------------------------------------------------
2,714,725.00$ 2,665,219.00$ 2,463,120.62$ 202,098.38$ 7.58%
Estates/Mental Health
Personnel Expenditures 2,261,029.00$ 2,214,430.00$ 2,026,238.24$ 188,191.76$ 8.50%Fav. due to turnover and underfilled positions/vacancies.
Operating Expenditures 781,943.00 889,770.00 908,304.81 (18,534.81) -2.08%Unfav. Furniture and Fixtures ($12,827) due to appropriation being budgeted in the Expendable Equipment line item. Unfav. Software Support Maintenance
($9,566) and Office Supplies ($8,351) due to higher than anticipated use. Unfav.
Guardian Review Adult ($10,040); Medical Services Probate Exam ($9,700); Interpreter Fees ($4,171) due to continued high demand for these services.
Partially offset by fav. Expendable Equipment $23,028 due to expenses being
recorded in the Furniture and Fixtures line item. Fav. Printing $12,164 and
Personal Mileage $3,163 due to lower than anticipated use.
Internal Support Expenditures 623,560.00 665,445.00 630,770.71 34,674.29 5.21%Fav. Info Tech Operations 19,573 due to less than anticipated use. Fav.
Equipment Rental $18,359 based on actual usage. Partially offset by unfav. Info
Tech CLEMIS ($3,691) based on actual usage.
-------------------------------------------------------------------------------------------------3,666,532.00$ 3,769,645.00$ 3,565,313.76$ 204,331.24$ 5.42%
Department Total
Personnel Expenditures 4,652,329.00$ 4,553,574.00$ 4,191,936.26$ 361,637.74$ 7.94%
Operating Expenditures 811,424.00 919,251.00 918,151.33 1,099.67 0.12%
Internal Support Expenditures 917,504.00 962,039.00 918,346.79 43,692.21 4.54%
Transfer Out - - - -
-------------------------------------------------------------------------------------------------
6,381,257.00$ 6,434,864.00$ 6,028,434.38$ 406,429.62$ 6.32%=======================================================
49
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 2,264,405.00$ 2,221,491.00$ 2,259,283.46$ (37,792.46)$ -1.70%Unfav. primarily due to Overtime ($33,750); offset in other divisions.
Operating Expenditures 515,213.00 515,213.00 502,244.02 12,968.98 2.52% Fav. Witness Fees and Mileage $29,642, Training $14,800, Computer Research Service $13,979, Travel & Conference $11,317, Professional Services $10,000,
Printing $9,934, Filing Fees $5,843, Security Supplies $5,000, Personal Mileage
$4,029, Expendable Equipment $3,702 and Microfilming and Reproductions $3,317 due to less than anticipated use. Partially offset by unfav. Library
Continuations ($62,573) and Extradition Expense ($36,317) due to actual usage.
Internal Support Expenditures 1,822,989.00 1,914,004.00 1,882,647.94 31,356.06 1.64%Fav. due to Info Tech Operations $16,143, Motor Pool $12,506 and Info Tech
Managed Print Services $5,450 due to actual usage; partially offset by unfav. Info Tech CLEMIS ($5,355) due to more than expected use.
Transfers - 67,000.00 44,795.69 22,204.31 0.00%Fav. due to lower NET Byrne Grant match; transfer is based on actual need.--------------------------------------------------------------------------------------------
4,602,607.00$ 4,717,708.00$ 4,688,971.11$ 28,736.89$ 0.61%
Litigation
Personnel Expenditures 10,184,987.00$ 9,942,663.00$ 9,506,845.21$ 435,817.79$ 4.38%Fav. due to underfilled positions and positions assigned to this division but actually
working across divisional disciplines.
Operating Expenditures 33,296.00 33,296.00 28,065.74 5,230.26 15.71%Fav. Personal Mileage $7,005 due to less than anticipated use. Partially offset by
unfav. Witness Fees and Mileage ($924) and Clothing Allowance ($750) due to increased use.
Internal Support Expenditures 36,591.00 36,591.00 19,854.52 16,736.48 45.74%Fav. Info Tech Operations $19,478 and Telephone Communications $1,845 due to
less than anticipated use; partially offset by unfav. Insurance Fund ($4,587) due to
usage.
Transfers Out 975,027.00 975,027.00 837,182.56 137,844.44 14.14%Fav. due to lower Cooperative Reimbursement Prosecutor (CRP) grant match requirement.
--------------------------------------------------------------------------------------------
11,229,901.00$ 10,987,577.00$ 10,391,948.03$ 595,628.97$ 5.42%
50
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Warrants
Personnel Expenditures 2,297,211.00$ 2,246,227.00$ 2,096,560.28$ 149,666.72$ 6.66%Fav. due to underfilled positions and positions assigned to this division but actually working across divisional disciplines.
Operating Expenditures 3,199.00 3,199.00 5,085.84 (1,886.84) -58.98%Unfav. primarily due to Personal Mileage due to increased use.
Internal Support Expenditures 3,306.00 3,306.00 3,288.17 17.83 0.54%Fav. primarily due to Insurance Fund charge less than anticipated.
--------------------------------------------------------------------------------------------
2,303,716.00$ 2,252,732.00$ 2,104,934.29$ 147,797.71$ 6.56%
Appellate
Personnel Expenditures $ 1,874,849.00 $ 1,830,599.00 $ 1,738,870.74 91,728.26$ 5.01%Fav. $115,780 due to underfilled positions and positions assigned to this division
but actually working across divisional disciplines. Partially offset by unfav.
Overtime ($24,055).
Operating Expenditures 8,458.00 8,458.00 2,745.59 5,712.41 67.54%Fav. primarily due to Personal Mileage due to less than anticipated use.
Internal Support Expenditures 2,415.00 2,415.00 2,401.94 13.06 0.54%Fav. primarily due to Insurance Fund charge less than anticipated.
--------------------------------------------------------------------------------------------1,885,722.00$ 1,841,472.00$ 1,744,018.27$ 97,453.73$ 5.29%
Department
Personnel Expenditures 16,621,452.00$ 16,240,980.00$ 15,601,559.69$ 639,420.31$ 3.94%
Operating Expenditures 560,166.00 560,166.00 538,141.19 22,024.81 3.93%
Internal Support Expenditures 1,865,301.00 1,956,316.00 1,908,192.57 48,123.43 2.46% Transfers Out 975,027.00 1,042,027.00 881,978.25 160,048.75 15.36%
--------------------------------------------------------------------------------------------
20,021,946.00$ 19,799,489.00$ 18,929,871.70$ 869,617.30$ 4.39%
====================================================
51
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Sheriff's Office
Personnel Expenditures 1,755,727.00$ 1,735,060.00$ 1,705,447.15$ 29,612.85$ 1.71%Fav. due to Overtime and associated Fringe Benefits; offset in other divisions.
Operating Expenditures 75,736.00 101,298.00 49,895.94 51,402.06 50.74%Fav. Supportive Services $25,562, Office Supplies $17,917, Contracted Services $12,000 and Workshops and Meeting $6,392 due to less than anticipated use.
Partially offset by unfav. Communications ($6,216), Library Continuations
($5,180) and Material and Supplies ($2,642) due to increased use.
Internal Support Expenditures 580,572.00 580,572.00 616,516.35 (35,944.35) -6.19%Unfav. Info Tech Ops ($39,722) and Telephone ($2,113) due to usage; Partially
offset by fav. Motor Pool $5,082 and Motor Pool Fuel Charges $2,445 due to less
than anticipated use; offset in other divisions.
Transfers Out - - - - 0.00%
-----------------------------------------------------------------------------------------------------
2,412,035.00$ 2,416,930.00$ 2,371,859.44$ 45,070.56$ 1.86%
Administrative Services
Personnel Expenditures 2,151,637.00$ 2,111,470.00$ 2,079,074.55$ 32,395.45 1.53%Fav. due to underfills and employee turnover.
Operating Expenditures 1,692,738.00 1,692,738.00 1,667,765.47 24,972.53 1.48%Fav. Printing $40,847, Office Supplies $33,594, Uniform Cleaning $30,382,
Indigent Orders $12,988, Postage-Standard Mailing $5,456 and Inmate
Recreational Supplies $5,402 due to less than anticipated use. Partially offset by
unfav. Deputy Supplies ($78,948), Uniforms ($15,637) and Professional Services
($9,531) due to increased use.
Internal Support Expenditures 78,158.00 78,158.00 79,518.66 (1,360.66) -1.74%Unfav. Info Tech Ops ($7,581), Info Tech CLEMIS ($2,618) and Radio
Communications ($1,429) due to usage; Partially offset by fav. Info Tech Managed Print Svcs $4,223, Telephone Communications $3,668, Equipment
Rental $1,952 and Insurance Fund $425 due to less than anticipated use; offset in other divisions.
Transfers Out - - - - 0.00%
-----------------------------------------------------------------------------------------------------3,922,533.00$ 3,882,366.00$ 3,826,358.68$ 56,007.32$ 1.44%
Corrective Services
Personnel Expenditures 30,858,585.00 32,375,594.00$ 29,677,969.50$ 2,697,624.50 8.33%Fav. Salaries and Fringe Benefits $2,849,400 partially offset by unfav. Overtime
($151,700) as a result of a 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 use of overtime.
52
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Operating Expenditures 7,871,073.00 7,871,169.00 7,854,428.34 16,740.66 0.21%Fav. Prisoner Housing Outside of County $90,500, Other Expendable Equipment $59,500, Capital Outlay Miscellaneous $25,500, Bedding and Linen $23,050,
Transportation of Prisoners $20,670, Culinary Supplies $14,974, Equipment
Maintenance $14,945, Laundry and Cleaning $14,577 and Drug Testing $11,100 due to less than anticipated use. Partially offset by unfav. Contracted Services
($191,628) due to additional services to prepare meals during kitchen floor
project and Deputy Supplies ($66,835) due to usage.
Internal Support Expenditures 7,723,401.00 8,158,584.00 8,044,415.06 114,168.94 1.40%Fav. Info Tech Ops $80,865, Radio Communications $31,017 and Motor Pool
Fuel Charges $7,295 due to less than anticipated use; Partially offset by unfav. Info Tech CLEMIS ($4,096) due to usage.
Transfers Out - 1,044.00 1,044.00 - 0.00%
-----------------------------------------------------------------------------------------------------
46,453,059.00$ 48,406,391.00$ 45,577,856.90$ 2,828,534.10$ 5.84%
Corrective Services-Satellites
Personnel Expenditures 13,240,284.00$ 13,007,511.00$ 15,078,328.40$ (2,070,817.40)$ -15.92%Unfav. primarily due to increased usage of Overtime ($1,424,574) at the Corrective Services Satellite facilities caused by hospital watch, vacant positions,
prisoner transport, employee disability and other leaves, security at Animal
Control and East Annex. Also unfav. overtime related Fringe Benefits of ($611,510). Hiring, training and retaining Corrections Deputies and filling-in for
deputies on disability has been a major factor contributing to the high use of overtime.
Operating Expenditures 226,494.00 227,745.00 159,462.97 68,282.03 29.98%Fav. Equipment Maintenance $17,734 due to replacement of washers and
dryers. Also fav. Deputy Supplies $22,462, Uniforms $17,177 and Laundry and
Cleaning $11,049 due to lower than anticipated usage.
Internal Support Expenditures 1,205,421.00 1,214,069.00 1,193,673.31 20,395.69 1.68%Fav. Motor Pool $13,716 and Motor Pool Fuel Charges $7,516 due to usage;
offset in other divisions.
Transfers Out - - - - 0.00%
-----------------------------------------------------------------------------------------------------
14,672,199.00$ 14,449,325.00$ 16,431,464.68$ (1,982,139.68)$ -13.72%
Emergency Prep Training and Communications
Personnel Expenditures 1,873,948.00$ 1,734,436.00$ 2,085,227.80$ (350,791.80)$ -20.23%Unfav. due to full-employment, overfilled positions and the use of emergency
salary positions.
53
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Operating Expenditures 981,585.00 1,207,342.00 1,033,213.91 174,128.09 14.42%Fav. Fees Civil Service $144,855 due to continuing decline in the number of home foreclosures and civil service requests (see corresponding unfavorability in
Civil Action Service Fee revenues). Also fav. Employees Medical Exams
$32,956 due to lower than anticipated fitness testing; partially offset by Officers Training ($7,451) and Office Supplies ($3,910) due to higher than anticipated
use.
Internal Support Expenditures 75,688.00 75,688.00 151,602.94 (75,914.94) -100.30%Unfav. Info Tech Ops ($39,287), Telephone Communications ($16,333), and
Insurance Fund (7,977) due to usage; partially offset in other divisions. Also unfav. Bldg Space Cost Allocation ($7,436) offset in Emergency Communications
Operations.
Transfers Out - - - - 0.00%
------------------------------------------------------------------------------------------------------
2,931,221.00$ 3,017,466.00$ 3,270,044.65$ (252,578.65)$ -8.37%
Patrol Services
Personnel Expenditures $49,550,294 48,862,861.00$ 48,548,877.60$ 313,983.40$ 0.64%Fav. due to turnover and vacancies.
Operating Expenditures 1,064,522.00 1,708,794.00 1,206,718.26 502,075.74 29.38%Fav. Other Expendable Equipment $136,020, Equipment Maintenance $76,982,
Uniforms $56,332, Gasoline Charges $50,005, Equipment Rental $42,651,
Deputy Supplies $38,000, Rent $26,613, Building Maintenance Charges $22,500
and Natural Gas $10,734 due to lower than anticipated usage.
Internal Support Expenditures 5,087,459.00 5,224,796.00 5,306,339.59 (81,543.59) -1.56%Unfav. Motor Pool ($276,049), Equipment Rental ($27,120), Telephone
Communications ($13,644), Info Tech Operations ($11,560) and Info Tech
CLEMIS ($11,318) due to usage; partially offset by fav. Motor Pool Fuel Charges
$195,614, Radio Communications $34,428 and Insurance Fund $29,252 due to
usage; partially offset in other divisions.
Transfers Out - 200,221.00 200,221.00 - 0.00%
-----------------------------------------------------------------------------------------------------
55,702,275.00$ 55,996,672.00$ 55,262,156.45$ 734,515.55$ 1.31%
Emergency Communications Operations
Personnel Expenditures 7,675,028.00$ 7,868,883.00$ 8,479,489.70$ (610,606.70)$ -7.76%Unfav. due to Overtime and associated Fringe Benefits from vacant positions and
turnover.
Operating Expenditures 159,715.00 197,019.00 144,989.57 52,029.43 26.41%Fav. Profesional Services $51,300 and Contracted Services $21,800 due to usage; partially offset by unfav. Equipment Maintenance ($24,337).
Internal Support Expenditures 145,221.00 145,221.00 109,760.33 35,460.67 24.42%Fav. Telephone Communications $13,382, Info Tech Managed Print Services
$8,743 and Info Tech Ops $4,380 due to usage; offset in other divisions. Also
fav. Bldg Space Cost Allocation $7,436 due to actuals charged in Emergency
Prep Training and Communications division.
54
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Transfers Out - - - - 0.00%
------------------------------------------------------------------------------------------------------
7,979,964.00$ 8,211,123.00$ 8,734,239.60$ (523,116.60)$ -6.37%
Investigative/Forensic Svcs
Personnel Expenditures 8,752,790.00$ 8,723,002.00$ 8,760,018.03$ (37,016.03)$ -0.42%Unfav. due to Overtime from vacant positions and turnover.
Operating Expenditures 813,133.00 1,479,099.00 1,397,403.98 81,695.02 5.52%Fav. Contracted Services $78,704, Evidence Fund NET $66,485, Vehicles
$29,200, Software Support Maintenance $24,075, Other Expendable Equipment
$21,076, Program $15,710, Officers Training $13,962, Extradition Expense $12,000, Equipment Rental $12,000 and Travel and Conference $10,336 due to
usage; partially offset by unfav. Laboratory Supplies ($100,983), Material and
Supplies ($69,813) and Professional Services ($30,282) due to higher than
expected use.
Internal Support Expenditures 2,521,884.00 2,534,694.00 2,331,687.29 203,006.71 8.01%Fav. Insurance Fund $72,117, Motor Pool Fuel charges $59,600, Motor Pool
$25,989, Info Tech CLEMIS $25,063, and Telephone Communications $17,202 due to usage; partially offset in other divisions.
Transfers Out 334,086.00 669,491.00 559,350.15 110,140.85 16.45%Fav. Due to lower Automotive Theft Prevention Association (ATPA) Grant match
obligation than budgeted
-----------------------------------------------------------------------------------------------------
12,421,893.00$ 13,406,286.00$ 13,048,459.45$ 357,826.55$ 2.67%
Department Total
Personnel Expenditures 115,858,293.00$ 116,418,817.00$ 116,414,432.73$ 4,384.27$ 0.00%
Operating Expenditures 12,884,996.00$ 14,485,204.00$ 13,513,878.44$ 971,325.56$ 6.71%
Internal Support Expenditures 17,417,804.00$ 18,011,782.00$ 17,833,513.53$ 178,268.47$ 0.99%
Transfers Out 334,086.00$ 870,756.00$ 760,615.15$ 110,140.85$ 12.65%
-----------------------------------------------------------------------------------------------------
146,495,179.00$ 149,786,559.00$ 148,522,439.85$ 1,264,119.15$ 0.84%
===============================================
55
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 769,412.00$ 751,238.00$ 556,553.67$ 194,684.33$ 25.92%Fav. due to turnover.
Operating Expenditures 34,900.00 34,900.00 21,503.71 13,396.29 38.38%Fav. Printing $4,868, Office Supplies $4,126, Workshops and
Meetings $2,000, Printing County Directory $1,707, and
Expendable Equipment $1,000 due to less than anticipated use.
Internal Support Expenditures 108,984.00 109,429.00 104,573.44 4,855.56 4.44%Fav. Info Tech Operations $3,610 and Telephone
Communications $1,191 due to less anticipated use.
Transfers Out - - - - 0.00%
--------------------------------------------------------------------------------------------------
913,296.00$ 895,567.00$ 682,630.82$ 212,936.18$ 23.78%
County Clerk (Vital Stats & Legal Rec's)
Personnel Expenditures 3,585,031.00$ 3,512,145.00$ 2,857,224.10$ 654,920.90$ 18.65%Fav. due to vacancies, turnover and underfilled positions.
Operating Expenditures 279,160.00 279,160.00 167,631.56 111,528.44 39.95%Fav. Court Transcripts $28,226 due to prosecutors ordering
fewer transcripts; Professional Services $33,639, Office
Supplies $29,827, Printing $11,170, Expendable Equipment $6,000, Personal Mileage $4,925, Equipment Maintenance
$3,472 and Membership Dues $3,385 due to less than
anticipated use. Partially offset by unfavorable Metered Postage ($9,659) due to increased activity.
Internal Support Expenditures 650,560.00 1,074,219.00 1,046,502.26 27,716.74 2.58%Fav. Info Tech Operations $22,448, Equipment Rental $3,600,
and Info Tech Managed Print Svcs $1,306 due to less than
anticipated use.
Transfers Out - - - - 0.00%--------------------------------------------------------------------------------------------------
4,514,751.00$ 4,865,524.00$ 4,071,357.92$ 794,166.08$ 16.32%
56
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Elections
Personnel Expenditures 851,493.00$ 837,601.00$ 682,281.25$ 155,319.75$ 18.54%Fav. due to turnover and underfilled positions.
Operating Expenditures 781,178.00 1,042,647.00 671,311.19 371,335.81 35.61%Fav. Elections Supplies $288,853 and Fees Per Diem $25,560
due to this year not being a major election year. Also favorable,
Professional Services $48,007, Materials and Supplies $4,677, Office Supplies $3,320 and Travel and Conference $2,576 all
due to reduced activity. Partially offset by unfavorable Metered
Postage ($1,734) and Workshops and Meetings ($1,077) due to
increased activity.
Internal Support Expenditures 298,309.00 336,358.00 327,660.65 8,697.35 2.59%Fav. mainly due to Telephone Communications $7,063 and Info
Tech Operations $1,616 due to less than anticipated use.
Transfers Out - - - - 0.00%
--------------------------------------------------------------------------------------------------
1,930,980.00$ 2,216,606.00$ 1,681,253.09$ 535,352.91$ 24.15%
Register of Deeds (and Micrographics)
Personnel Expenditures 2,609,903.00$ 2,561,258.00$ 2,171,198.30$ 390,059.70$ 15.23%Fav. due to vacancies, turnover and underfilled positions.
Operating Expenditures 271,494.00 271,494.00 167,332.62$ 104,161.38 38.37%Fav. Metered Postage $30,967,Materials and Supplies $27,284,
Professional Services $24,000, Office Supplies $19,597,
Expendable Equipment $6,000 and Printing $3,317, due to less
than anticipated use. Partially offset by unfavorable Maintenance
Contract ($10,620) due to increased activity.
Internal Support Expenditures 278,018.00 280,211.00 278,206.60$ 2,004.40 0.72%Fav. Equipment Rental $1,901 due to less than anticipated use.
Transfers Out - - - - 0.00%
--------------------------------------------------------------------------------------------------
3,159,415.00$ 3,112,963.00$ 2,616,737.52$ 496,225.48$ 15.94%
57
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Jury Commission
Personnel Expenditures 14,938.00$ 14,889.00$ 6,576.62$ 8,312.38$ 55.83%Fav. due to vacant position.
Operating Expenditures 68,776.00 68,776.00 48,841.19 19,934.81 28.99%Fav. Metered Postage $16,690 based on District Court activity
and Printing $2,330 and Miscellaneous $1,000 due to less than
anticipated use.
Internal Support Expenditures 11,467.00 11,812.00 4,743.27 7,068.73 59.84%Fav. Info Tech Operations $7,067 due to computer returned to
Information Technology Department.
---------------------------------------------------------------------------------------------------
95,181.00$ 95,477.00$ 60,161.08$ 35,315.92$ 36.99%
Department Total
Personnel Expenditures 7,830,777.00$ 7,677,131.00$ 6,273,833.94$ 1,403,297.06$ 18.28%
Operating Expenditures 1,435,508.00 1,696,977.00 1,076,620.27 620,356.73$ 36.56%
Internal Support Expenditures 1,347,338.00 1,812,029.00 1,761,686.22 50,342.78$ 2.78%
Transfers Out - - - 0.00%
--------------------------------------------------------------------------------------------------
10,613,623.00$ 11,186,137.00$ 9,112,140.43$ 2,073,996.57$ 18.54%
======================================================
58
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 3,372,686.00$ 3,301,521.00$ 3,029,402.11$ 272,118.89$ 8.24%-Fav. Turnover, underfills and vacant positions.
Operating Expenditures 4,512,105.00 4,512,105.00 4,045,638.28 466,466.72 10.34%-Fav. Title Search Fee $861,275 due to a change in the price
structure with vendor contract. Also favorable, Fees Civil Service $161,003 and Foreclosure Notification $71,604 due to less than anticipated use. Partially offset by unfavorable Claims Paid
($240,166) due to a settlement on a foreclosed property that was
in litigation. Also unfavorbale Recording Fee Forfeiture Certificate
($157,720) due to properties entering second year of
delinquency, Recording Fee Redemption Certificate ($157,340)
due to properties withdrawing from foreclosure, Recording Fees
($15,400) due to filing a certificate of foreclosure, judgement, and
certificate of error, and Register of Deeds ($16,360) due to an
increase in statutory fees for recording deeds.
Internal Support Expenditures 780,029.00 1,117,648.00 1,042,447.62 75,200.38 6.73%-Fav. Primarily due to Info Tech Operations $71,205 and Equipment Rental $2,296 due to less than anticipated use.
Transfers Out 120,000.00 201,500.00 195,555.00 5,945.00 2.95%--------------------------------------------------------------------------------------------------Division Total 8,784,820.00$ 9,132,774.00$ 8,313,043.01$ 819,730.99$ 8.98%
--------------------------------------------------------------------------------------------------Department Total 8,784,820.00$ 9,132,774.00$ 8,313,043.01$ 819,730.99$ 8.98%
=======================================================
59
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 2,185,531.00$ 2,145,630.00$ 2,044,303.06$ 101,326.94$ 4.72%-Fav. due to vacancy, turnover and underfilled positions.
Operating Expenditures 475,305.00 637,667.00 517,256.34$ 120,410.66 18.88%-Fav. Special Projects $55,777. A carryforward request is included in the year end
report for the following Special Projects: MR#17000 Human Trafficking $50,000
and MR#17099 $5,000 for Gun Safety/Lock-It-Up. In addition, favorable
Workshops and Meeting $18,229, Professional Services-Annual Audit $13,000, Personal Mileage $11,959, Legal Services $8,000, and Travel and Conference $5,364 due to less than anticipated use.
Internal Support Expenditures 235,909.00 280,443.00 277,192.49$ 3,250.51 1.16%-Fav. Telephone Communications $5,626 due to less anticipated use; partially
offset by unfavorable Info Tech Operations ($1,378) and Info Tech Managed Print
Services ($724) due to increased activity.
------------------------------------------------------------------------------------------
2,896,745.00$ 3,063,740.00$ 2,838,751.89$ 224,988.11$ 7.34%
Department Total
Personnel Expenditures 2,185,531.00$ 2,145,630.00$ 2,044,303.06$ 101,326.94$ 4.72%
Operating Expenditures 475,305.00 637,667.00 517,256.34 120,410.66 18.88%
Internal Support Expenditures 235,909.00 280,443.00 277,192.49 3,250.51 1.16%
------------------------------------------------------------------------------------------
2,896,745.00$ 3,063,740.00$ 2,838,751.89$ 224,988.11$ 7.34%=================================================
60
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Library Board
Personnel Expenditures 495,412.00$ 483,831.00$ 481,915.61$ 1,915.39$ 0.40%Fav. Fringe Benefits due to less than expected retirement costs.
Operating Expenditures 379,281.00 381,264.87 379,284.48 1,980.39 0.52%Fav. Computer Research Service $11,590, Capital Outlay
Miscellaneous $9,336, and Fees -Per Diems $776 due to less
than anticipated use. Partially offset by unfavorable Library
Continuations ($16,853) and Software Support Maintenance
($2,592) due to increased activity.
Internal Support Expenditures 468,447.00 480,169.00 478,114.79 2,054.21 0.43%Fav. primarily due to Info Tech Managed Print Services due to
less than anticipated use.
Transfers - - - -
--------------------------------------------------------------------------------------------
1,343,140.00$ 1,345,264.87$ 1,339,314.88$ 5,949.99$ 0.44%
Department Total
Personnel Expenditures 495,412.00$ 483,831.00$ 481,915.61$ 1,915.39$ 0.40%
Operating Expenditures 379,281.00 381,264.87 379,284.48 1,980.39 0.52%
Internal Support Expenditures 468,447.00 480,169.00 478,114.79 2,054.21 0.43% Transfers - - - -
-------------------------------------------------------------------------------------------
1,343,140.00$ 1,345,264.87$ 1,339,314.88$ 5,949.99$ 0.44%
==================================================
61
COUNTY OF OAKLAND
EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Water Resource Commissioner
Personnel Expenditures 218,414.00$ 213,224.00$ 212,927.07$ 296.93$ 0.14%Fav. Fringe Benefits due to less than expected retirement costs.
Operating Expenditures 532,975.00 532,975.00 305,204.29 227,770.71 42.74%Fav. Contracted Services $69,186 due to decreased spending on Soil Erosion
corrective action issues, Legal Services $51,616 due to spending less on legal
issues to enforce the laws of the soil erosion program, Professional Services-
Consultants and Professional Services $42,792 due to less spending on these
services related to soil erosion and environmental issues and Education
Programs $20,000 due to reduced spending for Soil Erosion education
programs on the use of soil erosion products. Fav. Materials and Supplies
$16,979, Printing $12,733, Strea, Gauge Program, $6,234, Training $5,000, Workshops and Meetings $4,560, Membership Dues $3,883 and Publishing
Legal Notices $3,000 due to less than anticipated use. Partially offset by unfav. Travel and Conference ($10,714) due to higher than anticipated use and
Expendable Equipment ($7,983) due to the replacement of chairs.
Internal Support Expenditures 4,881,378.00 5,860,895.00 5,858,047.63 2,847.37 0.05%Fav. Info Tech Operations $53,632 and Drain Equipment Labor $7,968 the result of actual spending being less than anticipated budget. Partially unfav -
Drain Equipment ($48,581) due to employee's associated equipment that can not be charged to other funds; offset by favorable Charges for Services
Revenue, Telephone Communications ($4,911), Info Tech Managed Print Services ($3,217) and Insurance Fund ($2,044) due to actual use.
Transfers 56,165.00 1,601,665.00 1,596,289.00 5,376.00 0.34%Fav. Operating Transfers Out $4,220 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 $1,156 utilized for Construction Drain Maintenance Unit
allocation----------------------------------------------------------------------------------------------------
Division Total 5,688,932.00$ 8,208,759.00$ 7,972,467.99$ 236,291.01$ 2.88%
--------------------------------------------------------------------------------------------------
Department Total 5,688,932.00$ 8,208,759.00$ 7,972,467.99$ 236,291.01$ 2.88%
=======================================================
FY 2017 YEAR END REPORT
WATER RESOURCES COMMISSIONER
62
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 2,224,612.00$ 2,170,288.00$ 2,162,687.75 7,600.25$ 0.35%Fav. due to vacancies/underfilled positions.
Operating Expenditures 277,991.00 277,991.00 237,118.14 40,872.86 14.70%Fav. Professional Services $18,000, Printing
$16,011 and Metered Postage $8,800 due to less
than anticipated use.
Internal Support Expenditures 441,771.00 468,945.00 457,627.97 11,317.03 2.41%Fav. Info Tech Operations $8,103 and Telephone
Communications $3,702 due to usage.
--------------------------------------------------------------------------------------------------------------
2,944,374.00$ 2,917,224.00$ 2,857,433.86$ 59,790.14$ 2.05%
Compliance Office
Personnel Expenditures 1,645,259.00$ 1,613,995.00$ 1,566,663.88$ 47,331.12$ 2.93%Fav. due to vacancies and underfilled positions.
-
Operating Expenditures 49,252.00 80,202.00 74,947.74 5,254.26 6.55%Fav. Professional Services $42,899 used to fund
new Software Purchase (offset by unfav Software
Rental Lease Purchase line item). Also fav. Office
Supplies $2,225, Travel and Conference $1,626,
Expendable Equipment $987, Personal Mileage
$931, Printing $712, Membership Dues $623 and
Periodicals Books Publ Sub $516 due to less than
anticipated use. Partially offset by unfav. Software
Rental Lease Purchase ($45,777) which had been
budgeted and is primarily offset by favorability in the
Professional Services Account.
Internal Support Expenditures 191,794.00 231,667.00 234,146.20 (2,479.20) -1.07%Unfav. Info Tech Operations ($3,165) due to
increased usage; partially offset by Telephone
Communications $1,289 due to less than
anticipated activity.
--------------------------------------------------------------------------------------------------------------
1,886,305.00$ 1,925,864.00$ 1,875,757.82$ 50,106.18$ 2.60%
Corporation Counsel
Personnel Expenditures 2,288,295.00$ 2,278,992.00$ 2,230,610.20$ 48,381.80$ 2.12%Fav. due to vacancies and underfilled positions.
63
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Operating Expenditures 87,333.00 87,333.00 83,269.91 4,063.09 4.65%Fav. Software Support Maintenance $3,068,
Computer Supplies $2,225, Library Continuations
$1,959, Office Supplies $1,788, Periodicals Books
Publ Sub $1,399, and Personal Mileage $1,360 due
to less than anticipated use; partially offset by
Software Rental Lease Purchase ($8,000) due to
unanticipated usage.
Internal Support Expenditures 385,885.00 406,189.00 404,954.12 1,234.88 0.30%Fav. Insurance Fund $1,015 and Telephone
Communications $119 due to usage.
--------------------------------------------------------------------------------------------------------------
2,761,513.00$ 2,772,514.00$ 2,718,834.23$ 53,679.77$ 1.94%
Department Total
Personnel Expenditures 6,158,166.00$ 6,063,275.00$ 5,959,961.83$ 103,313.17$ 1.70%
Operating Expenditures 414,576.00 445,526.00$ 395,335.79 50,190.21 11.27%
Internal Support Expenditures 1,019,450.00 1,106,801.00 1,096,728.29 10,072.71 0.91%
Transfers Out - - - -
--------------------------------------------------------------------------------------------------------------
7,592,192.00$ 7,615,602.00$ 7,452,025.91$ 163,576.09$ 2.15%
=============================================================
64
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 225,527.00$ 219,706.00$ 220,249.29$ (543.29)$ -0.25%Unfav. due to Fringe Benefits.
Operating Expenditures 4,017.00 4,017.00 370.29 3,646.71 90.78%Fav. Training $2,000, Membership Dues $880, and Printing
$425 due to less than anticipated use.
Internal Support Expenditures 14,997.00 14,997.00 14,992.35 4.65 0.03%
----------------------------------------------------------------------------------------------------------
244,541.00$ 238,720.00$ 235,611.93$ 3,108.07$ 1.30%
Equalization
Personnel Expenditures 8,462,699.00$ 8,278,343.00$ 7,353,670.93$ 924,672.07$ 11.17%Fav. due to vacancies and underfilled positions.
Operating Expenditures 431,404.00 431,404.00 289,211.03 142,192.97 32.96%Fav. Personal Mileage $43,000; Printing $34,113;
Professional Services $29,900; Office Supplies $20,078;
and Membership Dues $12,798 due to less than
anticipated activity.
Internal Support Expenditures 918,024.00 1,213,054.00 1,138,886.86 74,167.14 6.11%Fav. Info Tech Operations $72,028 and Info Tech
Managed Print Svcs $3,300 due to less than anticipated
use. Partially offset by unfav. Telephone Communications
($1,201) due to increased usage.---------------------------------------------------------------------------------------------------------
$9,812,127.00 $9,922,801.00 8,781,768.82$ 1,141,032.18$ 11.50%
Fiscal Services
Personnel Expenditures 8,124,132.00$ 7,953,612.00$ 7,098,995.94$ 854,616.06$ 10.75%Fav. due to vacancies and underfilled positions.
Operating Expenditures 388,600.00 391,397.34 283,439.55 107,957.79 27.58%Fav. Metered Postage $35,975; Professional Services
$28,184; Printing $16,130; Office Supplies $11,279; and
Filing Fees $7,075 due to less than anticipated use.
Internal Support Expenditures 1,253,714.00 1,846,547.00 1,793,000.40 53,546.60 2.90%Fav. Info Tech Operations $54,770 due to usage.
----------------------------------------------------------------------------------------------------------
9,766,446.00$ 10,191,556.34$ 9,175,435.89$ 1,016,120.45$ 9.97%
Department Total 65
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Personnel Expenditures 16,812,358.00$ 16,451,661.00$ 14,672,916.16$ 1,778,744.84$ 10.81%
Operating Expenditures 824,021.00 826,818.34 573,020.87 253,797.47 30.70%
Internal Support Expenditures 2,186,735.00 3,074,598.00 2,946,879.61 127,718.39 4.15%
Transfers Out - - - - 0.00%
---------------------------------------------------------------------------------------------------------
19,823,114.00$ 20,353,077.34$ 18,192,816.64$ 2,160,260.70$ 10.61%
=========================================================
66
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administrative
Personnel Expenditures 225,444.00$ 219,623.00$ 220,295.90$ (672.90)$ -0.31%Unfav. due to Per Diem charges for committee meetings.
Operating Expenditures 3,298.00 3,298.00 403.37 2,894.63 87.77%Fav. Travel and Conference $2,500 due to no conferences in FY
2017.
Internal Support Expenditures 14,295.00 15,053.00 14,228.90 824.10 5.47%Fav. Motor Pool Fuel Charges $780 due to lower gasoline rates. Also, $220 favorable Motor Pool charges due to less than
anticipated miles driven. Unfav. ($180) Telephone charges due to
higher than anticipated usage.
Transfers Out - - - - ------------------------------------------------------------------------------------------------------------------------243,037.00$ 237,974.00$ 234,928.17$ 3,045.83$ 1.28%
Support Services
Personnel Expenditures 1,223,085.00$ 1,198,604.00$ 1,142,858.31$ 55,745.69$ 4.65%Fav. due to under-filled position.
Operating Expenditures 372,695.00 401,695.00 347,402.61 54,292.39 13.52%Fav. Mail Handling-Postage Svc $26,000 due to customers switching to metered mail. Also, favorable Equipment $16,300 due to less than anticipated cost of replacement lift truck and timing of equipment purchases; Equipment Maintenance $12,000 due to
less anticipated equipment repairs; Maintenance Contract $11,000
due to maintenance included in the first year of new scanner
system and a free year of meter maintenance; $6,000 due to lower than anticipated license and permit expenses; $3,000 due to little travel expenditures; Contracted Services $2,000 due to less than anticipated use; Office Supplies $7,000 due to less than anticipated
supplies needed; offset by Unfav. Metered Postage ($29,000) as a
result of an increase in the activity of standard mail being metered.
Internal Support Expenditures 755,809.00 810,439.00 810,549.37$ (110.37) -0.01%Fav. Fuel charges $2,190 due to lower gasoline rates. Unfav.
Telephone expense ($2,020) due to increased cell phone usage during the last quarter of the year. Also, unfav. Motor Pool charge ($180) due to higher than anticipated usage and Info Tech Operations charge ($90) in excess of the budgeted amount..
Transfers Out - - - - 0.00%
--------------------------------------------------------------------------------------------------------------------------2,351,589.00$ 2,410,738.00$ 2,300,810.29$ 109,927.71$ 4.56%
Department Total
Personnel Expenditures 1,448,529.00$ 1,418,227.00$ 1,363,154.21$ 55,072.79$ 3.88%
Operating Expenditures 375,993.00 404,993.00 347,805.98 57,187.02 14.12%
Internal Support Expenditures 770,104.00 825,492.00 824,778.27 713.73 0.09%
Transfers Out - - - - 0.00%
--------------------------------------------------------------------------------------------------------------------------2,594,626.00$ 2,648,712.00$ 2,535,738.46$ 112,973.54$ 4.27%==================================================================67
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 208,485.00$ 203,689.00$ 203,512.57$ 176.43$ 0.09%Fav. due to Fringe Benefits.
Operating Expenditures 5,764.00 5,764.00 1,605.20 4,158.80 72.15%Fav. Membership Dues $1,000; Travel and Conference $998; Personal Mileage
$696; Periodicals Books Publ Sub $500; as well as Printing $445 due to less than
anticipated usage.
Internal Support Expenditures 16,290.00 16,290.00 10,818.13 5,471.87 33.59%Fav. Info Tech Operations based on actual usage.
-----------------------------------------------------------------------------------------------
230,539.00$ 225,743.00$ 215,935.90$ 9,807.10$ 4.34%
Facilities Engineering
Personnel Expenditures 828,821.00$ 827,787.00$ 827,929.46$ (142.46)$ -0.02%Unfav. due to overfilled positions.
Operating Expenditures 168,682.00 175,649.00 169,381.00 6,268.00 3.57%Fav. Expendable Equipment $7,942 as well as Software Support Maintenance $2,200 based on actual usage. Fav. Professional Services $6,945 due to less
than anticipated preliminary costs for projects. Partially offset by unfav. Licenses
and Permits ($4,900) due to increase in cost of nuclear gauge inspection.
Internal Support Expenditures 54,224.00 54,437.00 52,120.79 2,316.21 4.25%Fav. Motor Pool Fuel Charges $1,456 as well as Telephone Communications
$511 due to less than anticipated usage.
------------------------------------------------------------------------------------------------
1,051,727.00$ 1,057,873.00$ 1,049,431.25$ 8,441.75$ 0.80%
Department Total
Personnel Expenditures 1,037,306.00$ 1,031,476.00$ 1,031,442.03$ 33.97$ 0.00%
Operating Expenditures 174,446.00 181,413.00 170,986.20 10,426.80 5.75%
Internal Support Expenditures 70,514.00 70,727.00 62,938.92 7,788.08 11.01%-----------------------------------------------------------------------------------------------
1,282,266.00$ 1,283,616.00$ 1,265,367.15$ 18,248.85$ 1.42%
=====================================================
68
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 774,116.00$ 758,889.00$ 687,194.95$ 71,694.05$ 9.45%Fav. due to turnover.
Operating Expenditures 337,622.00 503,422.00 139,582.69 363,839.31 72.27%Fav. Legal Services $267,426, Professional Services
$70,950, Fees- Per Diems $8,500, Metered Postage
$6,254, Court Reporter Services $3,314 Travel, and
Conference $3,458 due to less than anticipated activity.
A carry forward request for Professional Services is
included in the Year End report for consulting services.
Internal Support Expenditures 37,914.00 50,016.00 82,820.91 (32,804.91) -65.59%Unfav. Primarily Info Tech Operations ($31,729) due to
actual charges more than budget; offset by favorability
in Workforce Management division.
Transfers Out - - - - -------------------------------------------------------------------------------------------------------------------------
1,149,652.00$ 1,312,327.00$ 909,598.55$ 402,728.45$ 30.69%
Workforce Management
Personnel Expenditures 1,860,382.00$ 1,818,174.00$ 1,835,846.23$ (17,672.23)$ -0.97%Unfav. due to use of emergency salary positions.
Operating Expenditures 390,612.00 590,612.00 276,845.04 313,766.96 53.13%Fav. Professional Services $172,250 Recruitment
Expense $71,572, Examination Material $20,245,
Employees Medical Exams $15,805, Software Rental
Lease Purchase $12,827, Travel and Conference
$8,465, Psychological Testing $6,000, and Printing
$5,619 due to less than anticipated use. A carry forward
request for Professional Services is included in the Year
End report for the compsensation study. Partially offset
by unfavorable Office Supplies ($2,896) due to
increased use.
Internal Support Expenditures 647,635.00 909,550.00 770,677.56 138,872.44 15.27%Fav. Info Tech Operations $121,498 partially offset in
Benefits and Administration divisions. Also favorable
Equipment Rental $12,216, Telephone Communication
$3,928, and Info Tech Managed Print Svcs $1,211 due
to reduced usage.
--------------------------------------------------------------------------------------------------------------------
2,898,629.00$ 3,318,336.00$ 2,883,368.83$ 434,967.17$ 13.11%
69
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Benefits Administration
Personnel Expenditures 176,926.00$ 172,721.00$ 168,970.94$ 3,750.06$ 2.17%Fav. Salaries due to part time position working fewer
hours than budgeted.
.
Operating Expenditures 13,977.00 13,977.00 3,424.84 10,552.16 75.50%Fav. Travel and Conference $3,597, Office Supplies
$2,967 and Expendable Equipment $1,000 due to less
than anticipated activity.
Internal Support Expenditures 163,284.00 163,284.00 229,324.04 (66,040.04) -40.44%Unfav. Primarily in Info Tech Operations ($67,240) due
to actual charges more than budget; offset by
favorability in Workforce Management Division. Partially
offset by favorable Telephone Communications $1,198
due to less than anticipated use.
--------------------------------------------------------------------------------------------------------------------
354,187.00$ 349,982.00$ 401,719.82$ (51,737.82)$ -14.78%
Department Total
Personnel Expenditures 2,811,424.00$ 2,749,784.00$ 2,692,012.12$ 57,771.88$ 2.10%
Operating Expenditures 742,211.00 1,108,011.00 419,852.57 688,158.43 62.11%
Internal Support Expenditures 848,833.00 1,122,850.00 1,082,822.51 40,027.49 3.56%
Transfers Out - - - - --------------------------------------------------------------------------------------------------------------------
4,402,468.00$ 4,980,645.00$ 4,194,687.20$ 785,957.80$ 15.78%==================================================================
70
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURESHEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 209,063.00$ 205,263.00$ 206,212.48$ (949.48)$ -0.46%Unfav. due to Fringe Benefits.
Operating Expenditures 8,389,499.00 7,685,751.00 5,778,563.43 1,907,187.57 24.81%Fav. due to Private Institutions $1,076,630 and Private
Institutions Foster Care $618,744. Costs are based on
caseload, difficulty of care, and treatment of services ordered
by the Court. Favorability is partially offset by Unfav. Non-
Dept. Child Care Subsidy Revenue (50% reimbursement).
Internal Support Expenditures 12,571.00 12,571.00 12,305.04 265.96 2.12%Fav. primarily due to Telephone Communications $484 based on usage.
Transfers Out - 137,200.00 137,200.00 -
----------------------------------------------------------------------------------------------------------
8,611,133.00$ 8,040,785.00$ 6,134,280.95$ 1,906,504.05$ 23.71%
Health
Personnel Expenditures 25,563,772.00$ 25,034,335.00$ 23,334,217.92$ 1,700,117.08$ 6.79%Fav. due to turnover and underfilled positions.
71
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURESHEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Operating Expenditures 3,363,684.00 3,407,766.96 3,035,111.58 372,655.38 10.94%Fav. Professional Services $199,320 due to increased
individuals enrolled in Medicaid which makes them ineligible
for the County’s Dental program. Fav. Software Support
Maintenance $143,625 due in part to funds budgeted for new
Environmental Health application, but is not needed. Fav.
Contracted Services $53,274 due to delay in establishing
contract for elder abuse shelter and lower maintenance kiosk
costs. Fav. West Nile $37,189 due to less than anticipated
participation from municipalities. Fav. Personal Mileage $26,299 and Printing $14,687 due to less than anticipated use. Fav. TB Cases Outside $18,928 due to available grant funding for TB testing; partially offset by unfavorable Drugs.
Fav. Training-Educational Supplies $15,116 due to lower
costs for Environmental Health materials and fewer class
room trainings. Partially offset by unfav. Adj Prior Years
Revenue ($52,889) due to adjustment for FY 2016 estimated
administrative overhead cost distribution. Unfav. Vaccines
($56,777) due to increased demand for rabies vaccines;
partially offset by favorability in revenue for Rabies Vaccine
Fees. Unfav. Drugs ($29,802) due to high costs for TB
treatment drugs; partially offset by favorability in TB Cases Outside.
Internal Support Expenditures 2,867,716.00 3,444,582.00 3,377,903.47 66,678.53 1.94%Fav. Telephone Communications $33,385 and Info Tech
Operations $32,617 based on usage.
Transfers Out - 60,396.00 60,395.19 0.81 ----------------------------------------------------------------------------------------------------------
31,795,172.00$ $31,947,079.96 29,807,628.16$ 2,139,451.80$ 6.70%
72
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURESHEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Children's Village
Personnel Expenditures 16,776,215.00$ 17,344,178.00$ 17,338,837.47$ 5,340.53$ 0.03%Fav. due to Fringe Benefits.
Operating Expenditures 3,693,861.00 3,936,304.11 3,657,022.66 279,281.45 7.10%Fav. Provisions $47,600 due to lower food costs and
fluctuations in resident population. Fav. Medical Services
Physicians $41,843 due to services provided by Oakland
Integrated Healthcare Network (OIHN). Fav. Psychological
Testing $37,440 due to use of available grant funding. Fav.
Drugs $32,557 and Hospitalization $19,625 due to fewer
medical needs along with cost saving initiatives. Fav.
Security Supplies $22,073 and Custodial Supplies $9,954
due to continued efforts to minimize expenses and contain costs. Fav. Professional Services $20,000 due to the utilization of part-time nursing staff in lieu of contracted nursing staff. Fav. Printing $12,285 due to lower than anticipated use. Partially offset by unfav. Teachers Services
and Expense ($31,452) due to timing for the Waterford
School District Interlocal Agreement for the 2015/2016
school year; partially offset by fav. Child Care State Aid.
Internal Support Expenditures 2,728,667.00 2,895,051.00 2,887,617.50 7,433.50 0.26%Fav. Motor Pool $10,974; Info Tech Operations $4,947;
Motor Pool Fuel Charges $1,734 due to actual usage. Partially offset by unfav. Radio Communications ($6,522) and Info Tech CLEMIS ($4,752) due to higher than anticipated use.
Transfers Out - 209,492.00 209,492.00 -
----------------------------------------------------------------------------------------------------------
23,198,743.00$ 24,385,025.11$ 24,092,969.63$ 292,055.48$ 1.20%
Homeland Security
Personnel Expenditures 852,675.00$ 833,970.00$ 770,050.04$ 63,919.96$ 7.66%Fav. due to turnover.
73
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURESHEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Operating Expenditures 304,866.00 304,866.00 226,471.19 78,394.81 25.71%Fav. Equipment Maintenance $26,851 due to limited repair
costs incurred on specialty/hazmat vehicles. Fav. Tornado
Siren Equip $8,026 due to the installation of fewer than
anticipated sirens. Fav. Personal Mileage $6,497 due to use
of grant funding for mileage reimbursement. Fav. Printing
$6,416; Office Supplies $5,373; Maintenance Contracts
$4,874; and Professional Services $4,690 due to less than
anticipated use. Fav. Electrical Service $4,631 due to actual
electricity rates being charged for sirens.
Internal Support Expenditures 532,046.00 614,473.00 538,630.94 75,842.06 12.34%Fav. Info Tech Operations $54,860 due to usage and Insurance Fund $17,209 due to actual premiums less than expected due to insurance market fluctuations and rates.
Transfers Out - - - -
------------------------------------------------------------------------------------------------------
1,689,587.00$ 1,753,309.00$ 1,535,152.17$ 218,156.83$
Department Total
Personnel Expenditures 43,401,725.00$ 43,417,746.00$ 41,649,317.91$ 1,768,428.09$ 4.07%
Operating Expenditures 15,751,910.00 15,334,688.07 12,697,168.86 2,637,519.21 17.20%
Internal Support Expenditures 6,141,000.00 6,966,677.00 6,816,456.95 150,220.05 2.16%
Transfers Out - 407,088.00 407,087.19 0.81 0.00%
----------------------------------------------------------------------------------------------------------
65,294,635.00$ 66,126,199.07$ 61,570,030.91$ 4,556,168.16$ 6.89%
=============================================================
74
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Public Services - Admin.
Personnel Expenditures 225,492.00$ 219,671.00$ 220,047.38 (376.38)$ -0.17%Unfav. Fringe Benefits primarily in Retirement ($127) and
Social Security ($153).
Operating Expenditures 4,800.00 4,800.00 5,543.85 (743.85) -15.50%Unfav. Special Event Supplies ($830) due to more than
anticipated activity.
Internal Support Expenditures 7,039.00 7,039.00 7,034.81 4.19 0.06%
--------------------------------------------------------------------------------------------------------
237,331.00$ 231,510.00$ 232,626.04$ (1,116.04)$ -0.48%
Veterans' Services
Personnel Expenditures 1,641,689.00$ 1,604,980.00$ 1,575,195.96 29,784.04$ 1.86%Fav. due to underfilled positions.
Operating Expenditures 190,912.00 190,912.00 148,473.98 42,438.02 22.23%Fav. Soldier Burial $31,989, Soldier Relief $9,063, Metered Postage $1,671, and Membership Dues $1,500 due to less
than anticipated activity. Partially offset by unfavorable Travel and Conference ($2,366) due to increased activity.
Internal Support Expenditures 202,229.00 209,020.00 207,596.64 1,423.36 0.68%Fav. Motor Pool Fuel $776 and Telephone Communication
$549 due to usage; partially offset by unfav. Motor Pool
($617) due to increased usage.
Transfers Out - - - - 0.00%
-------------------------------------------------------------------------------------------------------
2,034,830.00$ 2,004,912.00$ 1,931,266.58$ 73,645.42$ 3.67%
Community Corrections
Personnel Expenditures 3,983,111.00$ 3,904,519.00$ 3,747,970.02 156,548.98$ 4.01%Fav. due to vacant and underfilled positions.
Operating Expenditures 502,025.00 502,025.00 473,061.39 28,963.61 5.77%Fav. Office Supplies $11,587, Software Rental Lease Purchase $9,204, Personal Mileage $5,358, and Printing
$5,044 due to les than anticipated use. Partially offset by unfavorable Contracted Services ($8,106) and Metered
Postage ($1,849) due to increased use.
Internal Support Expenditures 522,899.00 605,684.00 590,742.35 14,941.65 2.47%Fav. Info Tech Operations $12,416, Motor Pool $5,824, and
Motor Pool Fuel Charges $2,194 due to less than anticipated use. Partially offset by unfavorable Info Tech CLEMIS
($5,478) and Insurance Fund ($1,038).
Transfers Out - - - - 0.00%--------------------------------------------------------------------------------------------------------
5,008,035.00$ 5,012,228.00$ 4,811,773.76$ 200,454.24$ 4.00%
75
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
MSU Ext. - Oakland County
Personnel Expenditures 666,407.00$ 650,491.00$ 485,538.43$ 164,952.57$ 25.36%Fav. due to vacant and underfilled positions.
Operating Expenditures 227,239.00 227,239.00 213,995.17 13,243.83 5.83%Fav. Special Events Program $3,700, Professional Services $3,462, Office Supplies $2,399, Travel and Conference
$2,116, Printing $1,811 and Personal Mileage $1,361 due to
less than anticipated use. Partially offset by unfavorable
Advertising ($2,019).
Internal Support Expenditures 286,148.00 297,759.00 287,517.68 10,241.32 3.44%Fav. Info Tech Operations $7,223 and Motor Pool $2,302 due
to less than anticipated use.
--------------------------------------------------------------------------------------------------------
1,179,794.00$ 1,175,489.00$ 987,051.28$ 188,437.72$ 16.03%
Medical Examiner
Personnel Expenditures 3,421,087.00$ 3,347,810.00$ 3,066,273.41$ 281,536.59$ 8.41%Fav. due to vacant and underfilled positions.
Operating Expenditures 600,006.00 679,729.00 726,615.17 (46,886.17) -6.90%Unfav. Medical Supplies ($42,258), Laboratory Supplies
($37,267), Transportation Service ($9,423), Laboratory Fees
($4,356), and Laundry and Cleaning ($4,341) due to
increased activity. Partially offset by favorable Expendable
Equipment $21,965, Training $9,700, Film and Processing
$4,516 and Professional Services $2,232 due to less than
anticipated activity. Also favorable Equipment $14,635 due to timing of invoices received.
Internal Support Expenditures 812,143.00 855,328.00 802,671.59 52,656.41 6.16%Fav. Equipment Rental $39,647, Info Tech Operations
$14,550, and Motor Pool Fuel Charges $1,083 due to less than anticipated activity. Partially offset by unfavorable Motor
Pool ($2,613) based on usage.
Transfers Out - - - -
--------------------------------------------------------------------------------------------------- 4,833,236.00$ 4,882,867.00$ 4,595,560.17$ 287,306.83$ 5.88%
Animal Control
Personnel Expenditures 2,444,619.00$ 2,402,243.00$ 2,290,007.42$ 112,235.58$ 4.67%Fav. due to vacant and underfilled positions, overtime and on call pay.
Operating Expenditures 280,097.00 315,597.00 375,296.42 (59,699.42) -18.92%Unfav. Animal Supplies ($28,348), Medical Supplies
($13,263), Metered Postage ($9,446), Special Event Program
($8,788),Uniforms ($3,443), Tax Collection Supplies ($2,975)
Housekeeping and Janitor Exp ($2,611), and Employee
Rabies Vaccine ($2,575) due to increased activity. Partially offset by favorable Contracted Services $8,191, Deputy
Supplies $3,846 and Professional Services $2,146 due to less than anticipated activity. 76
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Internal Support Expenditures 862,554.00 1,031,602.00 1,064,048.76 (32,446.76) -3.15%Unfav. Motor Pool ($24,323), Telephone Communications
($9,118), Info Tech CLEMIS ($3,444) due to higher than
expected usage. Also, unfav. Info Tech Equipment Rental
($12,034) for unbudgeted charges for Mobile Data
Computers. Partially offset by favorable Motor Pool Fuel
Charges $10,939 and Insurance Fund $5,768 due to less
than anticipated use.
Transfers Out - - - - -------------------------------------------------------------------------------------------------------
3,587,270.00$ 3,749,442.00$ 3,729,352.60$ 20,089.40$ 0.54%
Circuit Court Probation
Personnel Expenditures -$ -$ -$ -$ 0.00%
Operating Expenditures 54,326.00 56,411.00 41,416.99 14,994.01 26.58%Fav. Printing $5,851, Office Supplies $4,284, and Metered
Postage $2,853 due to less than anticipated use.
Internal Support Expenditures 569,207.00 580,964.00 573,709.94 7,254.06 1.25%Fav. Info Tech Operations $3,266 and Info Tech Managed Print Services $3,028 due to less than anticipated use. -------------------------------------------------------------------------------------------------------
623,533.00$ 637,375.00$ 615,126.93$ 22,248.07$ 3.49%
Department Total
Personnel Expenditures 12,382,405.00$ 12,129,714.00$ 11,385,032.62$ 744,681.38$ 6.14%
Operating Expenditures 1,859,405.00 1,976,713.00 1,984,402.97 (7,689.97) -0.39%
Internal Support Expenditures 3,262,219.00 3,587,396.00 3,533,321.77 54,074.23 1.51%
Transfers Out - - - - -------------------------------------------------------------------------------------------------------
17,504,029.00$ 17,693,823.00$ 16,902,757.36$ 791,065.64$ 4.47%========================================================
77
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Administration
Personnel Expenditures 1,322,000.00$ 1,292,549.00$ 1,357,069.41$ (64,520.41)$ -4.99%Unfav. due to User Support Specialist position (1090108-10242)
budgeted in Planning and Economic Development Services
Division but was charged to Administration; also due to Emergency
Salaries for Workforce Development.
Operating Expenditures 442,222.00 456,201.00 438,925.91 17,275.09 3.79%Fav. Special Event Supplies $34,591; Printing $21,531; Travel and
Conferences $11,900; Personal Mileage $8,588; Workshops and
Meetings $4,612; and Periodicals Books Publ Sub $3,829 due to
less than anticipated activity. Partially offset by unfav. Advertising
($47,960) for support of business development events. Unfav.
Membership Dues ($11,231) and Professional Services ($10,264)
due to higher than anticipated activity.
Internal Support Expenditures 65,089.00 160,080.00 159,272.20 807.80 0.50%Fav. primarily due to Telephone Communications $1,114.
Transfers - 22,028.00 22,028.00 -
----------------------------------------------------------------------------------------
1,829,311.00$ 1,930,858.00$ 1,977,295.52$ (46,437.52)$ -2.41%
Planning and Economic Development Services
Personnel Expenditures 4,077,694.00$ 3,990,256.00$ 3,606,915.48$ 383,340.52$ 9.61%Fav. due to vacancies and underfilled positions.
Operating Expenditures 1,376,353.00 1,494,934.00 985,314.11 509,619.89 34.09%Fav. Professional Services $163,614 due to reduction of
contractual services. Fav. Workshops and Meetings $147,836 and
Business Recruitment $52,425 due to lower than anticipated costs
subsequent to budget. Fav. Printing $62,926; Membership Dues
$36,582; Travel and Conferences $18,249; and Software Support
Maintenance $18,183 due to less than anticipated activity.
Internal Support Expenditures 832,833.00 845,815.00 841,898.56 3,916.44 0.46%Fav. Telephone Communications $9,900; Info Tech Operations
$1,206; and Info Tech Managed Print Services $918 due to less
than anticipated usage. Offset by Unfav. Insurance Fund ($8,109)
due to usage.
Transfers - 75,000.00 75,000.00 -
----------------------------------------------------------------------------------------
6,286,880.00$ 6,406,005.00$ 5,509,128.15$ 896,876.85$ 14.00%
78
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Community and Home Improvement
Personnel Expenditures -$ -$ -$ -$
Operating Expenditures - - - -
Internal Support Expenditures - - - -
Transfers - - - -
------------------------------------------------------------------------------------------
-$ -$ -$ -$
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 5,425,314.00$ 5,308,425.00$ 4,963,984.89$ 344,440.11$ 6.49%
Operating Expenditures 1,818,575.00 1,951,135.00 1,424,240.02 526,894.98 27.00%
Internal Support Expenditures 897,922.00 1,005,895.00 1,001,170.76 4,724.24 0.47%
Transfers - 97,028.00 97,028.00 - 0.00%
----------------------------------------------------------------------------------------
8,141,811.00$ 8,362,483.00$ 7,486,423.67$ 876,059.33$ 10.48%
================================================
79
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION
NON-DEPARTMENT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund 367,183.00$ 367,183.00$ 345,474.78$ 21,708.22$ 5.91%Fav. based on actual insurance premiums paid.
Insurance Surety Bonds 33,305.00 33,305.00 1,760.00 31,545.00 94.72%Fav. based on actual payments approved by Risk Management.
Logos Trademarks Intellect Property 20,000.00 20,000.00 20,159.20 (159.20) -0.80%Unfav. due to required payments for licensing.
Road Commission\Current Drain Assessment 1,450,000.00 1,450,000.00 1,422,160.17 27,839.83 1.92%Fav. County portion of drain assessments for county roads.
Road Commission\Tri Party Agreement 100.00 2,553,394.00 1,761,338.67 792,055.33 31.02% Fav. due to Tri-party appropriations for road projects not
completed yet; a carry forward request is included in the Year
End Report.
Interest Expense - - - - 0.00%
Provisions 30,000.00 30,000.00 - 30,000.00 100.00%Fav. Due to no significant need in FY 2017; line item is
budgeted for disaster planning supplies that benefit all County
departments.
Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00 - 0.00%
Total 11,521,204.00$ 14,074,498.00$ 13,171,508.82$ 902,989.18$ 6.42%
COUNTY BUILDINGS 2,781,940.00$ 2,089,025.00$ 2,088,944.88$ 80.12$ 0.00%
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Michigan Assoc. of Counties 73,000.00$ 73,000.00$ 72,811.73$ 188.27$ 0.26%
National Assoc. of Counties 24,100.00 24,100.00 24,047.00 53.00 0.22%
S.E.M.C.O.G.500,000.00 500,000.00 462,321.25 37,678.75 7.54%Fav. 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$ 589,179.98$ 37,920.02$ 6.05%
SUNDRY EXPENSE 300,000.00$ 300,000.00$ 96,260.76$ 203,739.24$ 67.91%
RESERVED FOR TRANSFERS
Expenditures
Classification and Rate Change 315,936.00$ 282,545.00$ -$ 282,545.00$ 100.00%
Contingency 321,802.00 130,922.00 - 130,922.00 100.00%
Disaster Recovery 300,000.00 300,000.00 - 300,000.00 100.00%
Emergency Salaries 406,815.00 307,865.00 - 307,865.00 100.00%
Grant Match 1,443,887.00 1,068,282.00 - 1,068,282.00 100.00%Fav. due to timing of grant agreements; a carry forward request
is included in the Year End Report for Community & Home
Improvement Community Development Block Grant (CDGB)
grant match.
Info Tech Development 5,281,710.00 822,102.00 - 822,102.00 100.00%
Juvenile Resentencing 600,000.00 1,186,866.00 - 1,186,866.00 100.00% Fav. due to pending Supreme Court appeal on Juvenile
Resentencing cases; a carry forward requests included in the
Year End Report .
80
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
NON-DEPARTMENTAL EXPENDITURES
AMOUNT
ADOPTED AMENDED FY 2017 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)PERCENT EXPLANATION
Legislative Expense 8,600.00 8,600.00 - 8,600.00 100.00%
Local Road Funding Program - 836,591.00 715,659.00 120,932.00 14.46% Fav. due to Local Road appropriations for projects not
completed yet; a carry forward request is included in the Year End Report.
Misc. Capital Outlay 250,000.00 69,795.00 - 69,795.00 100.00% Fav. due to furniture replacements not completed in FY 2017; a
carry forward request is included in the Year End Report.
Overtime Reserve 275,000.00 44,900.00 - 44,900.00 100.00%
Security Reserve 1,725,980.00 1,052,298.00 - 1,052,298.00 100.00%
Substance Abuse Coord Agency 4,212,170.00 4,906,569.00 4,906,569.03 (0.03) 0.00%
Summer Employees Salary Appropriation 250,000.00 232,740.00 - 232,740.00 100.00%
Total 15,391,900.00$ 11,250,075.00$ 5,622,228.03$ 5,627,846.97$ 50.02%
Transfers to Other Funds
Fire Records Management 461,742.00$ 461,742.00$ 460,642.68$ 1,099.32 0.24%Fav. as the amount transferred is based on need.
CLEMIS 1,844,186.00 1,844,186.00 1,844,186.00 - 0.00%
Information Technology 3,620,676.00 3,620,676.00 3,620,676.00 - 0.00%
Bldg Auth Fac Infras IT Debt 2,244,250.00 2,244,250.00 2,244,500.00 (250.00) -0.01%
Facilities Maintenance and Operations - - - - 0.00%
Fringe Benefit Fund - - - - 0.00%
Project Work Order Fund 1,200,000.00 2,450,241.00 2,456,186.06 (5,945.06) -0.24%Unfav due to the closeout of special projects; fully offset in favorable Transfers In revenue.
Long Term Revolving Fund - - - - 0.00%
Facilities Maintenance and Operations - - 916.90 (916.90) 100.00%Unfav. Due to transfer from General Fund to FMO Fund to
reimburse salaries and fringes associated with bargaining unit president time for FY 2017 per agreement between HR Labor
Relations and Fiscal Services.
Building Fund 5,500,000.00 5,500,000.00 5,500,000.00 - 0.00%
Economic Development Corp - - - 0.00%
BA Animal Ctrl Pet Adopt Debt - - - 0.00%
Imaging System Project - - - 0.00%
Domestic Equipment Preparedness - - - - 0.00%
14,870,854.00$ 16,121,095.00$ 16,127,107.64$ (6,012.64)$ -0.04%
TOTAL NON-DEPT. APPROPRIATIONS 45,492,998.00$ 44,461,793.00$ 37,695,230.11$ 6,766,562.89$ 15.22%
TRANSFER TO GENERAL PURPOSE FUNDS
Child Care Fund 23,442,791.00$ 23,646,955.00$ 17,839,539.77$ 5,807,415.23$ 24.56%Fav. as the amount transferred is based on need.
Social Welfare Fund Foster Care 1,000.00 1,000.00 - 1,000.00 100.00%
23,443,791.00$ 23,647,955.00$ 17,839,539.77$ 5,808,415.23$ 24.56%
TOTAL EXPENDITURES 68,936,789.00$ 68,109,748.00$ 55,534,769.88$ 12,574,978.12$ 18.46%
81
FY 2017 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS 444,064,379.00$
BUDGET AMENDMENTS
M.R. #16264 - 10/06/2016
Sheriff's Office - Contract Amendment #1 Law Enforcement Services in the Charter Township of Lyon 2016 132,736.00$
M.R. #16290 - 10/26/2016
Circuit Court - 2017 Michigan Drug Court Grant Program (Adult Treatment Court) - Grant Acceptance 18,940.00$
M.R. #16291 - 10/26/2016
Circuit Court - 2017 Michigan Drug Court Grant Program (Juvenile Drug Court) - Grant Acceptance (39,235.00)$
M.R. #16298 - 11/10/2016
Sheriff's Office - Contract for Police Dispatch Services for the Village of Oxford 2017 - 2018 60,967.00$
M.R. #16324 - 12/08/2016
Management & Budget Fiscal Year 2016 Year-End Report and Budget Amendments
Encumbrances 123,763.15$
Carry Forwards 3,672,683.00$ 3,796,446.15$
M.R. #16331 - 12/08/2016
Human Resources Department - Fiscal Year 2017 - Fiscal Year 2018 Collective Bargaining Agreement
for Employees Represented By the Oakland County Deputy Sheriff's Association (OCDSA) Law
Enforcement Unit 103,838.00$
M.R. #16339 - 12/09/2016
Sheriff's Office - Standard Law Enforcement Services Agreement with the Charter Township of Commerce,
January 1, 2017 - December 31, 2018 32,899.00$
M.R. - 02/15/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17025 - City of Huntington Woods 6,833.00$
M.R. #17027 - City of South Lyon 12,578.00$
M.R. #17028 - Township of Lyon 13,923.00$
M.R. #17029 - City of Novi 83,333.00$
116,667.00$
M.R. #17032 - 02/15/2017
Facilities Management/Facilities Planning and Engineering - Building Security Enhancements Project -
Jail K Block Intercom System Replacement 275,000.00$
M.R. #17000 - 02/15/2017
Board of Commissioners - Establishment of an Oakland County Human Trafficking Task Force 50,000.00$
M.R. #17023 - 02/15/2017
Sheriff's Office - Contract Amendment #1 for Law Enforcement Services in the City of Pontiac 2017/2018 161,586.00$
M.R. #17024 - 02/15/2017
Sheriff's Office - Use of Lab Enhancement Funds for Equipment Purchase 59,872.00$
M.R. #17050 - 03/15/2017
Sheriff's Office - 2017 Michigan Medical Marihuana Operation and Oversight - Grant Acceptance 2,525.00$
M.R. #17052 - 03/15/2017
Sheriff's Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township
of Orion 2017/2018 65,755.00$
M.R. #17046 - 03/15/2017
Department of Health and Human Services/Children's Village, Waterford School District Interlocal
Agreement, July 1, 2016 - June 30, 2019 124,200.00$
M.R. #17045 - 03/15/2017
Department of Health and Human Services Children's Village Division - Oakland County Interlocal
FY 2017 BUDGET AMENDMENTS
82
FY 2017 BUDGET AMENDMENTS
Agreement between Oakland County and the Oakland County Community Mental Health Authority
for Psychiatric Services for Oakland County Children's Village 75,000.00$
M.R. #17043 - 03/15/2017
Management & Budget FY 2017 First Quarter Report
Adjustments to Circuit Court Child Care Fund (27,569.00)$
Adjustments to Sheriff's Office 111,250.00$
Adjustments to Clerk/Register of Deeds - Elections 124,700.00$
Adjustments to Children's Village Child Care Fund 5,533.00$
Adjustments to Economic Development and Community Affairs 2,500.00$
Adjustments to Fringe Benefits - Retirement (5,532,077.00)$
Adjustments to Fringe Benefits - Retirement - Child Care Fund (187,407.00)$
Adjustments to Non-Departmental 27,569.00$ (5,475,501.00)$
M.R. - 03/30/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17061 - City of Farmington 14,489.00$
M.R. #17062 - Township of Novi 1,066.00$
15,555.00$
M.R. #17060 - 03/30/2017
Sheriff's Office - Use of Forfeited Funds 402,986.00$
M.R. #17082 - 04/26/2017
Clerk/Register of Deeds - Elections Division - 2017 Help America Vote Act (HAVA) Grant
Acceptance and Equipment Purchase 150,000.00$
M.R. - 05/10/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17096 - Charter Township of Highland 59,398.00$
M.R. #17097 - Charter Township of White Lake 58,563.00$
M.R. #17098 - City of Clawson 14,259.00$
132,220.00$
M.R. #17093 - 05/10/2017
Sheriff's Office - Use of Crime Victim's Rights Act Funds 26,606.00$
M.R. #17095 - 05/10/2017
Sheriff's Office - 2017 Reorganization, Position Deletions and Creations 11,240.00$
M.R. - 05/25/2017
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of Fund Balance)
M.R. #17110 - City of Hazel Park 19,223.00$
M.R. #17111 - City of Huntington Woods 7,267.00$
M.R. #17112 - City of Troy 108,105.00$
M.R. #17113 - City of Clawson 12,480.00$
M.R. #17114 - City of Orchard Lake Village 4,199.00$
M.R. #17115 - City of Keego Harbor 3,774.00$
M.R. #17116 - City of Sylvan Lake 3,287.00$
M.R. #17117 - City of Pleasant Ridge 5,627.00$
M.R. #17118 - City of Madison Heights 37,716.00$
M.R. #17124 - City of Berkley 15,252.00$
M.R. #17126 - City of Auburn Hills 29,877.00$
M.R. #17127 - City of Rochester 14,440.00$
M.R. #17129 - City of Rochester Hills 86,914.00$
M.R. #17133 - City of Lathrup Village 8,934.00$
M.R. #17137 - City of Pontiac 84,753.00$
M.R. #17138 - City of Farmington Hills 100,745.00$
M.R. #17139 - City of Farmington 11,642.00$
M.R. #17140 - City of Wixom 18,814.00$
M.R. #17141 - Village of Milford 8,358.00$
M.R. #17145 - Village of Leonard 1,409.00$
83
FY 2017 BUDGET AMENDMENTS
M.R. #17147 - Village of Ortonville 2,981.00$
M.R. #17149 - Village of Holly 7,711.00$
M.R. #17150 - City of the Village of Clarkston 1,820.00$
M.R. #17152 - City of Bloomfield Hills 10,520.00$
605,848.00$
M.R. - 05/25/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17128 - City of Rochester Hills 160,578.00$
M.R. #17135 - Charter of West Bloomfield 278,780.00$
M.R. #17143 - Charter Township of Oakland 42,254.00$
M.R. #17144 - Township of Addison 19,767.00$
M.R. #17148 - Township of Rose 20,506.00$
521,885.00$
M.R. #17099 - 05/25/2017
Board of Commissioners - Designation of June 2017 as National Safety Month in Oakland County
and Support of Efforts to Promote Firearms Safety Month in Oakland County 5,000.00$
M.R. #17106 - 05/25/2017
County Executive/Corporation Counsel - Creation of One Senior Assistant Corporation Counsel
Position 46,170.00$
M.R. #17153 - 05/25/2017
Board of Commissioners - Sponsorship of Art, Beats and Eats Festival 10,000.00$
and Support of Efforts to Promote Firearms Safety Month in Oakland County
M.R. - 06/15/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17168 - Charter Township of Oxford 32,678.00$
M.R. #17170 - 06/30/2017
Management & Budget FY 2017 Second Quarter Report
Adjustments to Children's Village Child Care Fund 233.00$
Adjustments to Economic Development and Community Affairs 31,507.00$
Adjustments to Non-Departmental 34,936.00$ 66,676.00$
M.R. #17172 - 06/15/2017
Board of Commissioners - Position Deletion/Position Creations and Webcasting System
Project 44,796.00$
M.R. #17176 - 06/15/2017
Sheriff's Office - Marine Patrol Services Agreement with the Charter Township of Bloomfield
2017/2018 2,690.00$
M.R. #17177 - 06/15/2017
Facilities Planning and Engineering (FPE)/Sheriff's Office (SO) - Jail Kitchen Flooring and
Dishwasher Replacement Project 123,539.00$
M.R. - 07/19/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17181 - Township of Holly 8,333.00$
M.R. #171838 - City of Farmington Hills 199,698.00$
208,031.00$
M.R. #17195 - 07/19/2017
County Executive/Compliance Office - Position Deletions and Position Creation 6,536.00$
M.R. #17207 - 07/19/2017
Sheriff's Office - Aviation Unit Repairs for Air 2 350,000.00$
M.R. #17208 - 07/19/2017
Sheriff's Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township
84
FY 2017 BUDGET AMENDMENTS
of Independence 2017/2018 4,492.00$
M.R. - 08/10/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17221 - Charter Township of Lyon 38,705.00$
M.R. #17223 - City of Novi 108,938.00$
147,643.00$
M.R. - 08/10/2017
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of Fund Balance)
M.R. #17224 - City of Southfield 109,811.00$
109,811.00$
M.R. #17226 - 08/10/2017
Board of Commissioners - Funding Support for the Dr. Martin Luther King Jr. Task Force, Inc. -
Freedom Ride 2017 10,000.00$
M.R. #17210 - 08/10/2017
Human Resources Department - Compensation and Classification Study Project 200,000.00$
M.R. #17212 - 08/10/2017
Sheriff's Office - Camp Dearborn Contract for Law Enforcement Services for the 2017 Season (7,815.00)$
M.R. #17213 - 08/10/2017
Sheriff's Office - Use of Forfeited Funds and Forensic Lab Fee Funds 51,787.00$
M.R. #17214 - 08/10/2017
Sheriff's Office - Purchase of VirTra Use of Force Simulator Training Device 225,757.00$
M.R. #17228 - 08/10/2017
Sheriff's Office - 2017 High Intensity Drug Trafficking Areas (HIDTA) - Grant Acceptance 140,000.00$
M.R. - 08/23/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17232 - City of Southfield 265,337.00$
265,337.00$
M.R. #17254 - 09/06/2017
County Executive and Water Resources Commissioner - Water Main Extension Greencastle
Subdivision, Farmington Hills - Interlocal Agreement Project Appropriation 1,545,500.00$
M.R. #17264 - 09/28/2017
Management & Budget FY 2017 Third Quarter Report
Adjustments to Sheriff's Office 11,511.00$
Adjustments to Children's Village Child Care Fund 142.00$
Adjustments to Public Services 35,500.00$ 47,153.00$
M.R. #17259 - 09/28/2017
Department of Central Services/Leased Vehicles - Donation of Two Dodge Durango Special
Service Vehicles 9,300.00$
M.R. - 10/11/2017
Board of Commissioners - Tri-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #17280 - Charter Township of Orion 112,439.00$
112,439.00$
M.R. #17xxx - 12/07/2017
M & B FY 2017 Year End Report
Adjustments to Circuit Court Child Care Fund 120.00$
Adjustments to Probate Court 95,000.00$
Adjustments to Sheriff 1,965,210.00$
Adjustments to Water Resources Commissioner 645,000.00$
Adjustments to Central Services 9,000.00$
Adjustments to Public Services 34,000.00$
85
FY 2017 BUDGET AMENDMENTS
Adjustments to Economic Development & Comm Affaris 4,500.00$
Adjustments to Children's Village Child Care Fund 504,275.00$
Adjustments to Non-Departmental 850,469.00$ 4,107,574.00$
TOTAL AMENDED BUDGET AS OF 09/30/2017 453,357,508.15$
86
Grant sign off Department or Division Grant Title Award/Amendment Quarter included (QTR/FY)Deadline
11/2/2017 Library Board 2018 Remote Access Legal Database Subscription Grant Acceptance 7,004.00$ 2017 Fiscal Year End Report 12/31/2017
87
TREASURER'S OFFICE
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DELINQUENT TAX REVOLVING FUND 51600
REVENUES
Charges for Services $14,000,000.00 $14,000,000.00 $13,086,297.03 ($913,702.97)-6.53%Unfav. Interest on Delinquent Taxes ($1,042,705) and Interest and
Penalty ($54,489) due to lower number of deliquent parcels turned
over to the County Treasurer; partially offset by Collection Fees $188,491 due to increased activity.
Other Revenues 1,470,000.00 1,470,000.00 1,728,860.35 $258,860.35 17.61%Fav. Mainly due to the Premiums on Bond Sales. The premiums
were for the Delinquent Tax Anticipation Notes sale.
Total Revenues $15,470,000.00 $15,470,000.00 $14,815,157.38 ($654,842.62)-4.23%
OPERATING EXPENSES
Personnel Expenditures 204,011.00$ 199,524.00$ 179,287.77$ 20,236.23 10.14%Fav. Salaries and Fringe Benefits based on actual use.
Operating Expenditures 588,555.00 588,555.00 275,003.06 313,551.94 53.27%Fav. Info Tech Development $200,000 due to anticipated project delay until FY 2018. Also favorable, Professional Services $70,941 due to less than anticipated use and Indirect Costs $16,653 due to
actual charges determined after budget finalization.
Interest Expense 223,069.00 223,069.00 225,648.14 (2,579.14) -1.16%Fav. related to lower debt interest rates.
Transfer Out to Other Funds: General Fund - Collection Fees 3,048,178.00 3,048,178.00 3,193,593.68 (145,415.68) -4.77%Unfav. due to collections were more than anticipated.
GF - Non-Departmental 9,000,000.00 9,000,000.00 9,000,000.00 - 0.00%
Work Release Facility Refunding Debt Svc 1,582,700.00 1,582,700.00 1,582,700.00 - 0.00%
Office Bldg Renovation Refunding Debt Svc 1,877,800.00 1,877,800.00 1,877,500.02 299.98 0.02% 52-3 District Court Refunding Debt Svc 1,310,800.00 1,310,800.00 1,310,800.00 - 0.00%
Total Transfer Out to Other Funds 16,819,478.00$ 16,819,478.00$ 16,964,593.70$ (145,115.70)$ -0.86%
Total Operating Expenses 17,835,113.00$ 17,830,626.00$ 17,644,532.67$ 186,093.33$ 1.04%
REVENUE OVER (UNDER)
EXPENDITURES*($2,365,113.00)($2,360,626.00)($2,829,375.29)($468,749.29)
Total Net Position - Beginning $200,191,992.94
Total Net Position - Ending $197,362,617.65
Ending FY 2017 Designated Net Positions**:NP-UnRes - Designated - Debt Service $40,479,591.00
NP-UnRes - Designated - Delinq Taxes Receivable 150,599,953.87
NP-UnRes - Designated - Collection Fees 6,283,072.78 Undesignated - Net Position $0.00
Total Net Position - Ending $197,362,617.65
* 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 2017 YEAR END REPORT
ENTERPRISE FUND
88
COUNTY OF OAKLAND
FY 2017 YEAR END REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DELINQUENT PERSONAL PROPERTY
TAX (51800)
OPERATING REVENUE $452,300.00 $452,300.00 $525,961.83 $73,661.83 16.29%-Fav. Administrations Fees $75,961 due to increased collections. Partially offset by Reimbursement Salaries ($2,300) due to less than
anticipated activity.
OPERATING EXPENSE 487,309.00 480,995.00 290,861.94 $190,133.06 39.53%-Fav. Controllable Personnel $96,716 due to vacant and part-time positions. Favorable Indirect Cost $76,474 due to roll forward credit.
Also, favorable Motor Pool Leased Vehicles $7,277 and Motor Pool
Fuel Charges $2,464 due to less use.
NET OPERATING INCOME (LOSS)($35,009.00)($28,695.00)$235,099.89 $263,794.89 -919.31%
NON-OPERATING REVENUE (EXPENSE)750.00 750.00 2,873.11 $2,123.11 283.08%Fav. due to accrued interest and income from investments.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($34,259.00)($27,945.00)237,973.00$ $265,918.00
TRANSFERS OUT - - - -
TOTAL NET INCOME (LOSS)*($34,259.00)($27,945.00)$237,973.00 $265,918.00
TOTAL NET POSITION - BEGINNING 165,942.82 TOTAL NET POSITION - ENDING $403,915.82
* Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category.
89
COUNTY OF OAKLAND
FY 2017 YEAR-END REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OAKLAND COUNTY PARKS &
RECREATION COMMISSION (50800)
OPERATING REVENUE 9,975,565.00$ 10,317,465.00$ 9,957,747.67$ (359,717.33)$ -3.49%Fav. Fees Camping $289,509 due to continued increased demand and
favorable camping weather conditions, Commission Food Services $111,465
the result of better than expected business activity, Rental Golf Carts $63,879
due to new golf cart fleet, Fees Day Use $43,836 and Commission Contracts
$37,116 due to increased activity. Fav. Reimb 3rd Party $24,359 from Farm
Bureau Insurance; subrogation payment for property damage to Red Oaks property. Fav. Refunds Miscellaneous $16,479 from Pepsi rebates, Gordon Foods rebates, Mini Melts rebates, Acushnet (Titleist) rebates and fertilizer rebates. Unfav. Entrance Fees Gen Admission ($363,467), Greens Fees
($210,910), Rental Facilities ($123,127), Sales Retail ($112,257), Reimb
Contracts ($96,415) , Special Contracts ($28,154), Rental Units or Events
($21,795) and Water Feature Ride ($11,699) due to unfavorable weather
conditions for water park and golf courses and seasonal fluctuations.
OPERATING EXPENSE 25,207,064.00$ 26,228,795.00$ 25,050,628.41$ 1,178,166.59$ 4.49%
Fav. Total Controllable Operating of $852,190 includes fav. General Program Administration $806,950 related to the Independence Oaks Safety Path project, of which $465,625 will be reappropriated in FY2018 with the first
quarter financial forecast (Safety Path project costs expensed to date:
$341,375 in FY2017 and $34,114 in FY2016). Fav. Building Maintenance
Charges $294,302, Contracted Services $92,930, Special Event Supplies
$37,108, Recreation Supplies $34,087, Advertising $31,992, Electrical
Service $22,031, Office Supplies $23,295, Software Support Maintenance $18,780, Natural Gas $13,693, Personal Mileage $11,790, Custodial Supplies $8,055, Small Tools $6,626 and Uniforms $2,242 based on actual usage and continued staff efforts to reduce operating expenses. Partially offset by
unfav. Grounds Maintenance ($174,401), Public Information ($54,475),
Indirect Costs ($41,112), Equipment Maintenance ($41,101), Water and
Sewer Charges ($39,136), Charge Card Fees ($31,092), Rental Property
Maintenance ($19,983), Insurance ($13,329) based on actual activity. Also
unfav., Expendable Equipment ($86,571) due to additional equipment expenses at Lyon Oaks and Sprinfield Golf courses and Groveland Oaks Park, Merchandise ($32,733) based on final estimated cost of goods sold and Depreciation ($47,293) due to increased project closures.
Fav. Internal Services of $258,283 includes: Info Tech Operations $85,234,
Insurance Fund $69,898, Motor Pool $64,847, Motor Pool Fuel Charges
$36,876, Telephone Communications $16,505 and Building Space Allocation
$10,663 from actual usage and continued staff efforts to reduce operating
expenses. Partially offset by unfav. Info Tech Development ($29,444) related to an increase in project costs and unfav. Drain Equipment ($2,347).
90
COUNTY OF OAKLAND
FY 2017 YEAR-END REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Fav. Salaries and Fringe Benefits $67,848 due to turnover, underfills and vacancy.
NET OPERATING INCOME (LOSS)(15,231,499.00)$ (15,911,330.00)$ (15,092,880.74)$ 818,449.26$ 5.14%
NON-OPERATING REVENUE
(EXPENSE)
13,208,900.00$ 13,544,570.00$ 13,207,556.48$ (337,013.52)$ -2.49%Unfav. Property Tax Levy ($474,486) based on actual collections. Partially
offset by fav. Investment Income $92,363 due to actual rate of return, accrued
interest and market value adjustments. Also fav. Gain on Exchange of Asset
$22,687 and Sale of Equipment $6,552. Fav. Refund Prior Years Expenditure $4,057 for a $1,000 credit from Spartan Distributors for a biodegradeable oil conversion that was not required, a vendor overpayment of $2,554 and miscellaneous refunds. Fav. Prior Years Revenue $3,348 from a GroupOn
2010-2016 payment reconciliation, Sale of Scrap $2,856 and Cash Overages
$1,429.
TOTAL INCOME BEFORE TRANSFERS (2,022,599.00)$ (2,366,760.00)$ (1,885,324.26)$ 481,435.74$ 20.34%
TRANSFERS IN -$ -$ -$ -$
CAPITAL IMPROVEMENT PROGRAM -$ -$ -$ -$
TOTAL NET INCOME (LOSS)*(2,022,599.00)$ (2,366,760.00)$ (1,885,324.26)$ 481,435.74$
TOTAL NET ASSETS - BEGINNING 93,203,817.64$
TOTAL NET ASSETS - ENDING 91,318,493.38$
91
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DRAIN EQUIPMENT FUND ( 63900)
OPERATING REVENUES:
Inside $41,881,166.00 $42,138,832.00 $39,718,338.15 ($2,420,493.85)-5.74%Unfav - Reimbursement Salaries ($3,305,888) due to unallocated payroll
charges for turnover and vacant positions offset in Salaries and Fringes.
Unfav - Vehicle Rental ($134,630) due to over estimate of billable vehicles
hours. Unfav - Rebilled Charges ($9,927) due to a decrease in rebillable
repair jobs, offset by favorable expenses pertaining to the repair jobs. Fav -
Reimbursement General $501,494 a result of increased allocation base
allocated to special revenue and proprietary funds. Fav - Equipment Rental $432,520 due to under estimate of billable equipment charges. Fav -
Reimbursement Building Space Cost $49,932 due to a rate adjustment for the maintenance and operations of the Dixie Highway Building. Fav -
Maintenance Contracts $46,306 a result of increased revenue for Supervisory Control and Data Acquisition (SCADA) system maintenance
charges.
Outside 161,000.00 161,000.00 119,006.03 ($41,993.97)-26.08%Unfav - primarily due to External Rebilled Charges ($41,994) due to a decrease in rebillable repair jobs, offset by favorable expenses pertaining to
the repair jobs.
Total Revenue 42,042,166.00 42,299,832.00 39,837,344.18 (2,462,487.82)-5.82%
WATER RESOURCES COMMISSIONER
FY 2017 YEAR END REPORT
INTERNAL SERVICE FUND
COUNTY OF OAKLAND
92
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
WATER RESOURCES COMMISSIONER
FY 2017 YEAR END REPORT
INTERNAL SERVICE FUND
COUNTY OF OAKLAND
OPERATING EXPENSES 42,901,850.00 42,268,968.00 36,910,306.30 5,358,661.70 12.68%Fav - Salaries $2,758,019 and Fringes $2,322,386 due to turnover and vacant positions. Fav - Contracted Services $584,665 due to a decrease in
repair work for Supervisory Control and Data Acquisition (SCADA) system. Fav - Depreciation $356,578 primarily due to change in implementation date
to FY 2018 for the Supervisory Control and Data Acquisition (SCADA)
system common to all project. Fav - Indirect Cost $100,581 due to a roll
forward credit. Fav - Motor Pool Fuel Charges $70,149 budget not set to
actual historical usage. Fav - Insurance Fund $30,560 a result of a
decrease in vehicle fleet insurance. Fav - Maintenance Department
Charges $12,009 a result of less maintenance performed on the Automatic
Meter Reading System. Fav - Protective Clothing and Equipment $10,023
due to decreased spending for replacement and maintenance on gas detectors.
Fav - Property Taxes $3,589 due to the tax exempt status now in effect on
the Dixie Highway Building. Fav - Equipment Rental $2,000 a decrease in
specialty equipment needed for maintenance projects. Fav - Maintenance
Equipment $20,725, Office Supplies $11,604, Natural Gas $5,860, Small Tools $4,598, Electric Service $3,544, Computer Supplies $3,438, Shop
Supplies $2,567 and Maintenance Supplies $2,031 a result of actual spending being less than budget. Unfav - Material and Supplies ($466,034)
and Drain Equipment Materials ($8,027) the result that the budget needs to be updated for these items being tracked through Collaborative Asset
Management System (CAMS). Unfav - Info Tech Development ($38,078) due to continued implementation costs for the Stormwater, Asset,
Management and Wastewater (SAW) common to all project.
Unfav - Maintenance Contract ($35,000) for the Supervisory Control and
Data Acquisition (SCADA) system maintenance contract charges; budget was updated with the FY 2018-FY 2020 County Executive Recommended
Budget. Unfav - Drain Equipment ($21,161) and Drain Equipment Labor ($16,198) due to a under estimated budget for rebill projects. Unfav - Info
Tech Managed Print Services ($2,728) the result of increased billing for two additional copy machines. Unfav - Info Tech Operations ($230,392),
Expendable Equipment Expense ($63,567), Equipment Repair Motor Vehicle ($30,600), Telephone Communications ($25,137), Travel and
Conference ($7,669) and Garbage and Rubbish disposal ($2,542) the result of actual spending being more than anticipated budget.
NET INCOME (LOSS) BEFORE (859,684.00)30,864.00 2,927,037.88 2,896,173.88 9383.66%
93
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
WATER RESOURCES COMMISSIONER
FY 2017 YEAR END REPORT
INTERNAL SERVICE FUND
COUNTY OF OAKLAND
NON-OPERATING REVENUE/(EXPENSE)821,583.00 821,583.00 508,751.92 (312,831.08)-38.08%Unfav - Capital Contributions State Grants ($370,554) due to SAW Grant
hardware and software eligibility adjustments for grant reimbursement.
Unfav - Gain on Sale of Vehicles ($15,000) due to the county auction being
less than anticipated. Fav - Income from Investment $63,745 the result of
fund earning a return due to a positive cash balance. Fav - Gain on Sale of
Equipment $5,400 due to the county auction being more than anticipated. Fav - Interest Expense $1,945 a result of the decreasing principal balance
and decrease in variable interest rate related to the Drain Equipment Storage Building. Fav - Other Non Operating Revenue $1,632 a result of
scrap meter sales.
TRANSFER IN - - - - 0.00%
TRANSFERS (OUT) - 167,754.00 167,754.00 - 0.00%
NET REVENUES OVER (UNDER)($38,101.00)$684,693.00 $3,268,035.80 $2,583,342.80
EXPENSES
TOTAL NET POSITION - BEGINNING 15,107,614.30
TOTAL NET POSITION - ENDING $18,375,650.10
94
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue $ 10,397.00 $ 10,397.00 $ 44,107.86 $ 33,710.86 324.24%Fav. due to refunds received for prior year expenses and litigation settlements.
Inside Revenue 3,623,171.00 3,623,171.00 3,277,676.76 (345,494.24)-9.54%Unfav. due to rebills to departments lower based on actual premiums
paid, offset by favorable expense.
Total Operating Revenue $ 3,633,568.00 $ 3,633,568.00 $ 3,321,784.62 $ (311,783.38)-8.58%
OPERATING EXPENSE $ 3,593,374.00 $ 3,747,824.00 $ 3,397,987.74 $ 349,836.26 9.33%-Fav. Insurance $335,629 due to actual premiums less than expected due to insurance market fluctuations, partially offset by unfavorable revenue. Fav. Medical Supplies $33,535 due to less supplies needed to
keep current Automated External Defibrillators (AEDs) up to date,
Professional Services $6,002, Office Supplies $2,544 and Personal
Mileage $2,478 due to lower than anticipated use . Unfav. Indirect Cost
($62,189) due to actual charges determined after budget finalization,
and Expendable Equipment ($4,128) due to replacement needs of Automated External Defibrillators (AEDs).
CLAIMS PAID 1,178,895.00 2,724,395.00 1,367,550.27 1,356,844.73 49.80%Fav. due to timing of Middlebelt Tunnel / Greencastle Watermain
extension claim payments.
TOTAL OPERATING EXPENSES $ 4,772,269.00 $ 6,472,219.00 $ 4,765,538.01 $ 1,706,680.99 26.37%
OPERATING INCOME (LOSS) (1,138,701.00) (2,838,651.00) (1,443,753.39) 1,394,897.61 -49.14%
95
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 110,917.77 (39,082.23)-26.05%Unfav. due to lower than expected available cash balance.
NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (2,688,651.00) (1,332,835.62) 1,355,815.38 -50.43%
TRANSFER IN / (OUT) - 1,545,500.00 1,545,500.00 -
NET REVENUES OVER/(UNDER)
EXPENSES $ (988,701.00) $ (1,143,151.00) 212,664.38 $ 1,355,815.38
TOTAL NET ASSETS - BEGINNING 6,431,731.14
TOTAL NET ASSETS - ENDING $ 6,644,395.52
96
COUNTY OF OAKLAND
FY2017 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2017 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT 34,001,200 25,953,641 29,968,564.22 4,014,923.22 15.47%-Fav. due to actual revenue more than budget projection after reduction of retirement rate
effective with the pay period beginning February 4, 2017 in an effort to reduce the equity position of the Fringe Benefit Fund.
RETIREMENT ADMINISTRATION 3,045,800 3,045,800 3,186,797.61 140,997.61 4.63%-Fav. due to actual revenue more than budget projections.
RETIREMENT ADMINISTRATION - PTNE 200,000 200,000 261,811.49 61,811.49 30.91%Fav. due to actual revenue more than budget projections.
DEFERRED COMPENSATION-MATCH 1,400,000 1,400,000 1,349,580.40 (50,419.60) -3.60%-Unfav. due to actual revenue less than budget projections. Offset by Fav. expense.
DEFINED CONTRIBUTION PLAN 17,280,000 17,280,000 17,914,344.42 634,344.42 3.67%-Fav. due to actual revenue more than budget projections - increase of new hires who
participate in the Defined Contribution Plan. Offset by unFav. expense.
DEFINED CONTRIBUTION PLAN - PTNE 205,000 205,000 224,288.17 19,288.17 9.41%Fav. due to actual revenue more than budget projections. Offset by unfav. expense.
EMPLOYEE IN-SERVICE TRAINING 1,172,700 1,172,700 924,859.11 (247,840.89) -21.13%Unfav. due to actual revenue less than budget projections. Partially offset by Fav.
Information Technology In-Service Training expense and Fav. Employee In-Service Training due to less participation.
EMPLOYEE RECOGNITION 296,700 296,700 308,066.45 11,366.45 3.83%Fav. due to actual revenue more than budget projections.
EMPLOYEE BENEFITS UNIT 996,000 996,000 1,037,666.27 41,666.27 4.18%Fav. due to actual revenue more than budget projections.
FLEX BENEFIT PLAN 100,000 100,000 105,153.11 5,153.11 5.15%Fav. due to actual revenue more than budget projections.
WELLNESS UNIT 615,200 615,200 640,580.41 25,380.41 4.13%Fav. due to actual revenue more than budget projections. FRINGE BENEFITS 99,200 99,200 105,173.39 5,973.39 6.02%Fav. due to actual revenue more than budget projections.
TUITION REIMBURSEMENT 460,000 460,000 478,757.04 18,757.04 4.08%Fav. due to actual revenue more than budget projections.
RETIREMENT HEALTH SAVINGS 2,929,000 2,929,000 3,073,058.78 144,058.78 4.92%-Fav. due to actual revenue more than budget projections. Offset by unfav. expense.
GROUP LIFE INSURANCE 450,000 450,000 442,972.19 (7,027.81) -1.56%-Unfav. due to actual revenue less than budget projections.
SOCIAL SECURITY 16,300,000 16,300,000 16,779,024.31 479,024.31 2.94%-Fav. due to actual revenue more than budget projections - increase in new hires. Offset by unFav. expense.
MEDICAL INSURANCE 33,952,500 33,952,500 36,533,741.44 2,581,241.44 7.60%-Fav. due to actual revenue more than budget projections. Offset by unfav. medical expense.
PRESCRIPTION COVERAGE INSURANCE 9,921,000 9,921,000 10,912,008.16 991,008.16 9.99%-Fav. due to actual revenue more than budget projections.
DENTAL INSURANCE 3,174,000 3,174,000 3,681,626.98 507,626.98 15.99%-Fav. due to actual revenue more than budget projections.
VISION INSURANCE 190,500 190,500 344,027.15 153,527.15 80.59%-Fav. due to actual revenue more than budget projections.
DISABILITY INSURANCE 3,046,000 3,046,000 3,055,421.16 9,421.16 0.31%-Fav. due to actual revenue more than budget projections. Offset by unfav. expense.
WORKERS COMPENSATION 3,267,400 3,267,400 3,503,758.71 236,358.71 7.23%-Fav. due to actual revenue more than budget projections.
UNEMPLOYMENT COMPENSATION 500,000 500,000 496,673.16 (3,326.84) -0.67%Unfav. due to actual revenue less than budget projections.
INVESTMENT INCOME 305,300 305,300 667,449.18 362,149.18 118.62%Fav. due to actual revenue more than budget projections.
EXT - FLEX BEN MEDICAL - EMPLOYEE 5,200,000 5,200,000 5,201,037.68 1,037.68 0.02%Fav. due to actual revenue more than budget projections. EXT - MEDICAL INSURANCE 180,000 180,000 176,646.51 (3,353.49) -1.86%Unfav. due to actual revenue less than budget projections.
EXT - PRESCRIPTION DRUG REBATES 850,000 850,000 1,568,081.67 718,081.67 84.48%-Fav. due to actual revenue more than budget projections.
EXT - DENTAL INSURANCE 16,000 16,000 13,102.13 (2,897.87) -18.11%Unfav. due to actual revenue less than budget projections.
EXT - VISION INSURANCE 1,500 1,500 1,203.18 (296.82) -19.79%Unfav. due to actual revenue less than budget projections. EXT - FLEX BEN LIFE INSURANCE 400,000 400,000 423,953.20 23,953.20 5.99%-Fav. due to actual revenue more than budget projections. Partially offset by unfav. group
life insurance revenue.
EXT - FLEX BEN DENTAL INSURANCE 115,000 115,000 123,110.79 8,110.79 7.05%Fav. due to actual revenue more than budget projections.
EXT - FLEX BEN VISION INSURANCE 118,000 118,000 124,836.34 6,836.34 5.79%Fav. due to actual revenue more than budget projections.
EXT - FORFEITURE OF DEPOSITS & DC PLAN - - 524,930.32 524,930.32 0.00%-Fav. due to increase value of non-vested International City Management Association
(ICMA) forfeiture account.
97
COUNTY OF OAKLAND
FY2017 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2017 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
EXT - TRAINING & WELLNESS - - 24,375.00 24,375.00 0.00%Fav. due to revenue from training provided to outside agencies, and sponsorships for the
Wellness Fair.
EXT - OTHER REVENUE - ICMA REBATES 10,000 10,000 3.60 (9,996.40) -99.96%Unfav. due to actual revenue less than budget projections.
EXT - LITIGATION SETTLEMENTS - - 980.58 980.58 0.00%Fav. due to actual revenue more than budget projections.
EXT - FLEX BEN ARREARAGES - - 14,467.34 14,467.34 0.00%Fav. due to actual revenue more than budget projections.
PRIOR YEARS ADJUSTMENTS - - 156,588.00 156,588.00 0.00%Adjustment for Workers Compensation liability reserves for FY2017 year end
REFUND PRIOR YEARS EXPENDITURE - - 23,470.84 23,470.84 Payment in compromise of lien on third party recovery, worker's compensation. Claim Year 2013.
TOTAL REVENUE 140,798,000 132,750,441 144,372,190.49 11,621,749.49 8.75%
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINC.23,020,000 23,020,000 23,020,000.00 - 0.00%
RETIREES MEDICAL - VEBA DEBT INT/AGING 10,981,200 10,981,200 10,981,156.00 44.00 0.00% RETIREMENT ADMINISTRATION 3,245,800 3,234,128 2,754,164.94 479,963.06 14.84%Fav. due to one underfilled position and one full-time position filled with PTNE; actual
Fringe Benefits Hospitalization costs, Monitoring Service costs, and Sick and Annual
Leave Cash-Out costs less than budget projections.
DEFERRED COMP-COUNTY PMTS (MATCH)1,400,000 1,834,500 1,349,580.40 484,919.60 26.43%-Fav. due to actual costs less than budget projections. Partially offset by unfav. revenue.
DEFINED CONTRIBUTION PLAN 17,280,000 17,280,000 17,914,334.08 (634,334.08) -3.67%-Unfav. due to actual costs more than budget projections - increase of new hires who
participate in the Defined Contribution Plan. Offset by Fav. revenue.
DEFINED CONTRIBUTION PLAN - PTNE 205,000 205,000 224,288.17 (19,288.17) -9.41%Unfav. due to actual expense more than budget projections. Offset by Fav. revenue.
EMPLOYEE IN-SERVICE TRAINING 560,700 551,674 473,528.24 78,145.76 14.17%-Fav. due to one underfilled position, and actual Employee In-Service Training costs less
than budget projections.
EMPLOYEE IN-SERVICE TRAINING - OTHER D 262,000 262,000 185,485.26 76,514.74 29.20%-Fav. due to departments not utilizing training funds as budgeted.
IN-SERVICE TRAINING - INFO TECH 350,000 350,000 314,013.73 35,986.27 10.28%Fav. due to less participation, resulting in actuals being less than budget projections.
EMPLOYEE BENEFITS UNIT 996,000 985,004 899,875.72 85,128.28 8.64%-Fav. due to Professional Services being less than budget projection.
FLEXIBLE BENEFIT PAYMENTS 100,000 100,000 90,434.10 9,565.90 9.57%Fav. due to actual costs less than budget projections.
WELLNESS PROGRAM 615,200 612,497 509,941.87 102,555.13 16.74%-Fav. due to Wellness Screening and Special Event Program costs less than budget projections.
EMPLOYEE RECOGNITION 296,700 291,789 257,030.98 34,758.02 11.91%Fav. due to Hospitalization costs and Special Event Program costs less than budget
projections.
ACCOUNTING SERVICES 99,200 96,513 109,479.88 (12,966.88) -13.44%Unfav. due to Hospitalization costs more than budget projections due to new employee
being enrolled in County medical insurance.
TUITION REIMBURSEMENT 460,000 460,000 320,459.99 139,540.01 30.33%Fav. due to less participation in tuition reimbursement program.
RETIREMENT HEALTH SAVINGS 2,929,000 2,929,000 3,073,058.78 (144,058.78) -4.92%-Unfav. due to actual costs more than budget projections - increase of new hires who
participate in the Retirement Health Saving Plan. Offset by Fav. revenue.
GROUP LIFE INSURANCE 850,000 850,000 871,194.87 (21,194.87) -2.49%Unfav. due to costs higher than budget projection. Offset by Fav. Ext-Flex Ben Life Insurance revenue.
SOCIAL SECURITY 16,300,000 16,300,000 16,798,978.11 (498,978.11) -3.06%-Unfav. due to actual costs more than budget projections - increase in new hires. Offset by
Fav. revenue. MEDICAL INSURANCE 38,715,000 38,715,000 42,975,183.26 (4,260,183.26) -11.00%-Unfav. due to actual costs more than budget projections. Partially offset by Fav. medical
revenue.
PRESCRIPTION COVERAGE 10,691,000 10,691,000 10,364,770.18 326,229.82 3.05%-Fav. due to actual costs less than budget projections.
DENTAL INSURANCE 3,280,000 3,280,000 3,096,994.84 183,005.16 5.58%Fav. due to actual costs less than budget projections.
VISION INSURANCE 310,000 310,000 269,909.08 40,090.92 12.93%Fav. due to actual costs less than budget projections. DISABILITY INSURANCE 3,046,000 3,046,000 3,164,139.33 (118,139.33) -3.88%-Unfav. due to costs more than budget projections. Partially offset by Fav. revenue.
98
COUNTY OF OAKLAND
FY2017 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY2017 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
WORKERS COMPENSATION 3,267,400 3,261,836 1,950,117.76 1,311,718.24 40.21%-Fav. due to one vacant position and the Workers Compensation Claims costs less than
budget projections.
UNEMPLOYMENT COMPENSATION 500,000 500,000 361,267.17 138,732.83 27.75%Fav. due to actual costs less than budget projections. CHILD CARE FACILITY 215,300 215,300 214,972.18 327.82 0.15%Fav. due to actual costs less than budget projections.
HEALTH INSURANCE PREMIUM TAX 78,000 78,000 18,775.21 59,224.79 75.93%Fav. due to actual costs less than budget projections.
REINSURANCE FEES 241,000 241,000 220,018.50 20,981.50 8.71%Fav. due to actual costs less than budget projections.
MICHIGAN HICAA TAX 385,000 385,000 435,608.00 (50,608.00) -13.14%Unfav. due to actual costs more than budget projections, rate increased from .75% to 1%
starting in January 2017.
PATIENT CENTERED OUTCOME RESEARCH 18,500 18,500 18,183.96 316.04 1.71%Fav. due to actual costs less than budget projections.
INDIRECT COSTS 100,000 100,000 54,617.00 45,383.00 45.38%-Fav. due to actual charges developed after budget finalization.
ADJ PRIOR YEARS EXPENDITURES - - 8,442.69 (8,442.69) 0.00%To recognize services from FY2016 paid in FY2017.
TOTAL EXPENSE 140,798,000 141,184,941 143,300,004.28 (2,115,063.28) -1.50%
NET REVENUE OVER/(UNDER) EXPENSES 0.00 (8,434,500.00)1,072,186.21 9,506,686.21
TOTAL NET ASSETS - BEGINNING 63,961,377.76
TOTAL NET ASSETS - ENDING 65,033,563.97
Note: Does not reflect FY 2017 GASB #68 and GASB #75 impact yet; actuary reports are excepted in mid December 2017 and impact will be reflected in the FY 2017 CAFR.
99
COUNTY OF OAKLAND
FY 2017 YEAR-END REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE $4,415,400.00 $4,415,400.00 $4,668,995.70 $253,595.70 5.74%-Fav. T Hangar Rental $109,323 due to an increase in the number of T Hangar's being leased, Land Lease $104,054 due to higher than anticipated
land leases, Aviation Gas $48,167 due to higher than anticipated gas
concessions, and Car Rental Concessions $23,205 due to increased car rentals; Unfav. Miscellaneous ($37,296) due to Airport Expo not held this Fiscal Year.
OPERATING EXPENSE 6,765,378.00 6,726,178.00 6,587,494.59 138,683.41 2.06%-Fav. Personnel $183,642 due to two under filled positions, one employee retirement, non-use of Emergency Salaries, and less than expected hospitalization/retirement costs. Also fav. Insurance Fund $53,125 due to
actual premiums less than expected based on insurance market fluctuations
and rates, Grounds Maintenance $27,884 due to less than anticipated snow removal services, Equipment Maintenance $17,026 due to less than expected maintenance costs, Advertising $13,614 due to Airport Expo not
held this fiscal year, Gasoline Charges $12,236 due to lower gasoline costs,
Electrical Services $11,953 due to lower energy costs, Metered Postage $7,718 due to no mailings for the Airport Expo this fiscal year, and Grounds
Supplies $6,602 due to less than expected grounds supplies purchases.
Partially offset by unfav. Professional Service ($85,812) due to various services, Indirect Costs ($22,318) due to actual charges being developed after budget finalization, Runway and Taxiway Repairs ($21,449) due to
asphalt repairs on runway at Oakland/Southwest Airport and pavement crack
filling at Oakland International Airport, Water and Sewage Charges ($15,852) due to higher than anticipated charges, Depreciation Land Improvements
($12,747) due to capital project closing, Building Maintenance Charges
($10,401) due to higher than anticipated building repairs and maintenance and Electrical Supplies ($6,761) due to higher than expected electrical supplies purchases.
NET OPERATING INCOME (LOSS)($2,349,978.00)($2,310,778.00)($1,918,498.89)$392,279.11 -16.98%
NON-OPERATING REVENUE (EXPENSE)245,000.00 245,000.00 296,362.77 51,362.77 20.96%Fav. Accrued Interest Adjustments $30,675 and Income from Investments
$22,357 due to higher than expected interest rates.
TOTAL INCOME BEFORECONTRIBUTIONS AND TRANSFERS ($2,104,978.00)($2,065,778.00)(1,622,136.12)$ $443,641.88
TRANSFERS IN
CAPITAL CONTRIBUTION 0.00 0.00 995,850.91 $995,850.91 0.00%Fav. Capital Contributions - Federal Grants $891,701 due to Federal contributions for capital grants, and Capital Contributions - State Grants
$104,150 due to State contributions for capital grants.
TOTAL NET INCOME (LOSS)($2,104,978.00)($2,065,778.00)(626,285.21)$ $1,439,492.79
TOTAL NET ASSETS - BEGINNING 77,525,805.37$ TOTAL NET ASSETS - ENDING 76,899,520.16$ 100
COUNTY OF OAKLANDFY 2017 YEAR-END REPORTINTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY2017 VARIANCE
BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue 112,000.00$ 112,000.00$ 146,556.37 34,556.37$ 30.85%-Fav. Ext Other Revenue $15,241 due to greater than anticipated restitution and
subrogation payments, Ext. Warranty Reimbursements $8,571 due to higher than expected warranty reimbursements, Ext. Productive Labor Rev $7,021 due to higher
than expected service levels associated with City, Village, and Township vehicle
repairs.
Inside Revenue 8,154,424.00 8,349,796.00 8,167,106.23 (182,689.77) -2.19%-Unfav. Gasoline, Oil & Grease Charges ($403,224) due to decreased fuel cost (partially offset by a favorable expenditure for Gasoline Charges), Parts and
Accessories ($7,962) due to newer vehicles needing less repairs; partially offset by
favorable expenses. Fav. Leased Equipment $114,236 due to fleet expansion and the replacement of vehicles from the old rate plan being retired and replaced with
vehicles on the new rate plan, Productive Labor $59,457 due to new vehicle builds
and vehicles repairs handled in-house, Sublet Repairs $54,960 due to fleet
expansion within various departments.
Total Revenue 8,266,424.00 8,461,796.00 8,313,662.60 (148,133.40)
OPERATING EXPENSE 8,986,941.00 9,092,364.00 8,724,597.31 367,766.69 4.04%-Fav. Gasoline Charges $345,996 due to decreased fuel cost (offset by unfavorable
Gasoline, Oil, Grease Charges revenue), Personnel $54,104 due to underfilled positions and lower than expected Retirement and Hospitalization costs, Parts and
Accessories $51,817 due to newer vehicles having fewer repairs and a reduction in new police car builds as well as a reduction in equipment purchased this fiscal year,
Expendable Equipment $42,140 due to an increase in used vehichle purchases and
Insurance premiums $40,868 due to insurance market rate fluctuations. Unfav. Depreciation ($107,722) due to the replacement of fully depreciated vehicles,
Insurance Reserve Expense ($30,680) due to higher costs associated with garage-
owned vehicles involved in accidents, an increase in Indirect Costs ($26,164) due to
the development of actual charges after budget finalization, Adj Prior Years Exp
($13,738) due to timing of invoice and Auction Expense ($5,257) due to higher than expected expenses associated with vehicles sold at auction.
OPERATING INCOME (LOSS)(720,517.00) (630,568.00) (410,934.71) 219,633.29
NON-OPERATING REVENUE (EXPENSE)385,000.00 385,000.00 465,107.64 80,107.64 20.81%-Fav. Gain on Sale of Vehicles $94,506 due to proceeds from vehicles sold at auction. Unfav. Income from Investments ($12,645) due to lower than expected
interest rates, Loss on Sale of Vehicles ($10,049) due to proceeds from vehicles
sold at auction (partially offset by a favorable Gain on Sale of Vehicles).
101
COUNTY OF OAKLANDFY 2017 YEAR-END REPORTINTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY2017 VARIANCE
BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (335,517.00) (245,568.00) 54,172.93 299,740.93
TRANSFERS IN / (OUT)24,563.00 540,063.00 529,109.97 (10,953.03) Unfav. due to budget higher than actual need.
NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF
FUND BAL.) *(310,954.00)$ 294,495.00$ 583,282.90$ 288,787.90$
TOTAL NET ASSETS - BEGINNING 9,248,969.25$
TOTAL NET ASSETS - ENDING 9,832,252.15$
102
FY 2017 YEAR END REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue 464,073.00$ 464,073.00$ 554,197.29$ 90,124.29$ 19.42%-Fav. Ext - Other Revenue $104,413 primarily due to more than anticipated Outside
Agencies Maintenance Charges for Oakland Community Health Network (OCHN).
Partially offset by unfav. Ext - Agencies Revenue ($18,330) primarily due to the nonrenewal of lease agreement with the Oakland County Bar Association.
Inside Revenue 25,547,867.00 25,547,867.00 25,601,795.71 53,928.71 0.21%Fav. Maintenance Dept Charges based on Department requests.
Total Revenue 26,011,940.00$ 26,011,940.00$ 26,155,993.00$ 144,053.00$ 0.55%
OPERATING EXPENSES 27,958,969.00$ 27,669,622.00$ 25,320,623.95$ 2,348,998.05$ 8.49%-Fav. Sublet Repairs $1,020,915 due to more efficient management of building
maintenance; Salaries and Fringe Benefits $662,666 due to underfilled/vacant positions; Natural Gas $535,280 due to purchasing natural gas from third party
sources, mild weather conditions and lower market prices; Material and Supplies $118,309 as well as Water & Sewage Charges $109,323 based on actual usage;
Electrical Service $113,590 due to lower-cost third-party contracts and savings from FM&O energy conservation initiatives.
Partially offset by unfav. Info Tech Development ($100,175) due to Collaborative Asset Management System (CAMS) mobile upgrade, infrastructure, GIS, and
building management system; Adj Prior Years Exp ($89,792) due to adjustment of sewage charges; Grounds Supplies ($78,975) as well as Maintenance Supplies
($69,648) based on increases of services performed internally; Info Tech Operations ($38,828) due to AutoCAD and Kronos software maintenance along
with one-time IT equipment purchase; Telephone Communications ($33,631) due to telephone upgrades; Small Tools ($29,503) based on actual usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (1,947,029.00)$ (1,657,682.00)$ 835,369.05$ 2,493,051.05$
NON-OPERATING REVENUE
100,000.00$ 100,000.00$ 190,448.66$ 90,448.66$ 90.45%Fav. Investment Income $30,777 due to higher than anticipated rate of return on
investments. Fav. Sale of Equipment $10,020 at auction along with higher than
anticipated Gain on Sale of Equip and Vehicles $49,652.
TRANSFERS IN -$ -$ 835,174.71$ 835,174.71$ 0.00%Transfers In from Project Work Order Fund for closed Maintenance Projects.
TRANSFERS OUT (24,563.00)$ (24,563.00)$ (672,539.01)$ (647,976.01)$ 0.00%Transfers Out to Project Work Order Fund to close Maintenance Projects
($672,539). Partially offset by favorable $24,563 for a vehicle that was budgeted
but not purchased in FY 2017.
NET REVENUES OVER(UNDER) EXPENSES*(1,871,592.00)$ (1,582,245.00)$ 1,188,453.41$ 2,770,698.41$
TOTAL NET POSITION - BEGINNING 9,808,349.70$ TOTAL NET POSITION - ENDING 10,996,803.11$
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
COUNTY OF OAKLAND
103
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES()
Information Technology - Operations (63600)OPERATING REVENUES:
Outside $1,794,428.00 $1,798,866.00 $2,421,835.17 $622,969.17 34.63%-Fav. Enhanced Access Fees $620,043, Managed Print Services $66,690, Deferred Land
File Tax $20,934 and Sale of Equipment $5,848 due to higher than anticipated usage. Offset by unfavorable Outside Agencies ($86,252) and Reimb Equalization Services ($4,294) due to reduction in external customer requests. Inside 24,857,948.00 24,889,158.00 23,730,749.68 (1,158,408.32)-4.65%-Unfav. OC Depts Development Support & Non Governmental Development ($1,296,972)
and OC Depts Operations & Non Governmental Operations ($33,200) due to rates
remaining at prior year levels and limited resources available to complete development
due to vacancies. Also unfavorable Equipment Rental ($52,660) due to decreased rebills
to departments for maintenance charges on IT Office Equipment items. Offset by favorable Prior Year Adjustments $182,761 due to prior year expense of equipment purchases. Also, CLEMIS Operations $41,663 due to actuals higher than anticipated.
TOTAL OPERATING REVENUE $26,652,376.00 $26,688,024.00 $26,152,584.85 ($535,439.15)-2.01%
OPERATING EXPENSES $36,391,110.00 $38,084,545.00 $34,544,968.56 $3,539,576.44 9.29%-Fav. Salaries & Fringes $1,543,968 due to vacant positions; Professional Services $798,736 subsequent to budget; Expendable Equipment $732,740 for equipment replacement; Equipment Maintenance $317,474 due to lower than anticipated hardware
maintenance costs; Indirect Cost $224,950 due to actual charges being developed after
budget finalization; Maintenance Contracts $86,045 due to office equipment purchases
that are still under warranty; Communications $75,247 due to rate reductions; Contracted
Services $269,426, Printing $61,808, Mileage $7,128 and Travel $4,540 due to less
anticipated use; Depreciation $26,299 for IT capital projects in progress not fully operational; Internal Services overall favorability of $27,036 primarily due to: Insurance Fund $26,137, Maintenance Dept Charges $5,928, Motor Pool Fuel Charges $1,871 and Leased Vehicles $663 due to lower than anticipated use offset by Telephone
Communications ($7,446). Unfav. Charge Card Fees ($386,707) for increased credit card
activity; Software Maintenance ($223,832) due to timing of software support and Supplies
($25,282) based on usage.
NET INCOME (LOSS) BEFOREOPERATING TRANSFERS ($9,738,734.00)($11,396,521.00)($8,392,383.71)$3,004,137.29
NON-OPERATING REVENUE 105,500.00 105,500.00 109,292.53 3,792.53 3.59%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 3,906,676.00 4,449,869.00 4,507,924.81 58,055.81 1.30%Fav due to completion of the following projects: Info Tech Reference Archietecture
Project-Computer Room Reconfigeration project per 12/28/16 Facilities Management
Project Work Order Closure memo.
TRANSFERS (OUT)- (39,540.00) (39,540.00) - 0.00%
CAPITAL CONTRIBUTION 325,000.00 325,000.00 2,204,551.66 1,879,551.66 0.00%Fav Capital Contributions revenue recognized for Building Authority capital projects for IT.
NET REV OVER(UNDER) EXP*($5,401,558.00)($6,555,692.00)($1,610,154.71)$4,945,537.29
TOTAL NET POSITION - BEGINNING 26,406,584.94
TOTAL NET POSITION - ENDING $24,796,430.23
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.104
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES()
Information Technology - Telephone Communications (67500)
OPERATING REVENUES:
Outside $12,000.00 $12,000.00 $8,205.87 (3,794.13)$ -31.62%Unfav. Sale of Phone External due to reduction in landline charges.
Inside 2,842,298.00 2,842,298.00 $2,809,364.43 (32,933.57) -1.16%Unfav. Sale of Phone Internal due to decreased usage.
TOTAL OPERATING REVENUE $2,854,298.00 $2,854,298.00 $2,817,570.30 (36,727.70) -1.29%
OPERATING EXPENSES $2,872,215.00 $2,863,908.00 $2,821,738.95 $42,169.05 1.47%Fav. Sublet Repairs $59,694 due to lower than anticipated repair volume; Maintenance
Equipment $22,520 due to lower than anticipated contract rates; Software Maintenance
$20,943 due to lower maintenance rates; Tower Charges $13,775 due to decreased
pager usage; Travel $5,200 due to efforts to reduce costs; Fav. Salaries & Fringes $1,331 due to less than anticipated overtime. Partially offset by unfav. Internal Services ($47,211) primarily due to Info Tech Operations based on actual usage and costs; Communications ($13,321) due to increased activity; Equip Maintenance ($13,062) due
to maintenance costs being higher than the budget projection; Professional Services
($3,972) due to higher than anticipated contract rates and Indirect Cost ($3,430) due to
actual charges determined after budget finalization.
NET INCOME (LOSS) BEFOREOPERATING TRANSFERS ($17,917.00)($9,610.00)($4,168.65)$5,441.35
NON-OPERATING REVENUE 30,000.00 30,000.00 53,268.47 23,268.47 77.56%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN - - - - 0.00%
CAPITAL CONTRIBUTION - - - 0.00 0.00%
TRANSFERS (OUT)- - - - 0.00%
NET REV OVER(UNDER) EXP*$12,083.00 $20,390.00 $49,099.82 $28,709.82
TOTAL NET POSITION - BEGINNING 4,420,527.07
TOTAL NET POSITION - ENDING $4,469,626.89
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
105
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES()
Information Technology - CLEMIS (53500)OPERATING REVENUES: Outside $4,425,955.00 $4,425,955.00 $4,568,222.72 $142,267.72 3.21%Fav. Access Fees Non Oakland $78,823 due to updated law enforcement Full Time Equivalent count used for billing (offset by unfav. Access Fees Oakland ($4,207);
CLEMIS Crash $46,616, CLEMIS Citation $48,375, Crime Mapping $4,566 and CLEMIS
Parking $1,901 due to increased usage by Oakland and non-Oakland agencies. Also
fav. Maintenance Contracts $29,814 due to Livescan maintenance after warranty and In-
Car Terminals External $26,699 for fleet of CLEMIS agencies. Offset by unfav. Rebilled
Charges ($86,302) and Parts and Accessories ($4,018) billed to Tier 2.5 and 3.0 agencies for connectivity costs.
Inside 1,839,178.00 1,842,523.00 1,550,236.93 (292,286.07)-15.86%Unfav. Service Fees ($287,586) based on actual billing for Computer Aided Dispatch
(CAD) expense charge directly to Radio Fund and Reimb General ($126,583) based on
actuals for CLEMIS staff supporting Sheriff projects. Offset by fav. Prior Year Revenue
$88,098 due to the timing of CLEMIS Crash invoices billed to customers; OC Dept
$24,133 and In-Car Terminals Internal $9,655 due to participation count higher than budget projection.
TOTAL OPERATING REVENUE $6,265,133.00 $6,268,478.00 $6,118,459.65 ($150,018.35)-2.39%
OPERATING EXPENSES $10,945,881.00 $11,746,435.00 $9,066,622.83 $2,679,812.17 22.81%Fav. Depreciation $1,384,315 based on depreciation schedules; Salaries & Fringe
Benefits $749,055 due to vacancies; Software Rental $214,847 due to timing of
expenses; Bank Charges $195,564 due to less than anticipated costs for PayPal
services for E-Commerce transactions; Internal Services $154,207 primarily due to IT
Development based on actual usage; Rebillable Services $119,953 based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Communications $63,985 due to actual costs less than anticipated; Professional Services $11,660 due to lower than anticipated contractual costs for staffing services; Supplies $3,502, Printing $3,000 and Mileage
$1,519 based on actual usage. Offset by unfav. Equipment Maintenance ($191,645) due
to cost of repairs; Travel ($15,499) due to usage; Expendable Equipment ($7,739) due to
higher than anticipated actual costs and Indirect Cost ($6,912) due to charges
determined after finalization of the budget.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($4,680,748.00)($5,477,957.00)($2,948,163.18)$2,529,793.82
NON-OPERATING REVENUE 35,000.00 35,000.00 142,134.86 107,134.86 306.10%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 1,844,186.00 1,844,186.00 1,844,186.00 - 0.00%
TRANSFERS (OUT)- - - - 0.00%
CAPITAL CONTRIBUTION 0.00 0.00 0.00 - 0.00%
NET REV OVER(UNDER) EXP*($2,801,562.00)($3,598,771.00)($961,842.32)$2,636,928.68
TOTAL NET POSITION - BEGINNING 17,904,957.03TOTAL NET POSITION - ENDING $16,943,114.71
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.
106
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES()
Information Technology - Radio Communications (53600)OPERATING REVENUES: Outside $6,965,000.00 $7,135,000.00 $6,900,570.49 ($234,429.51)-3.29%Unfav. E-911 Surcharge ($247,682) due to decreased volume of users/receipt of 911 surcharge. Offset by fav. Antenna Site Management $8,734 due to updates in rental
contracts and Outside Agency Revenue $4,518 due to higher non-emergency agencies
than anticipated.
Inside 470,788.00 470,788.00 538,311.38 67,523.38 14.34%Fav. Prior Year Adjustment $40,134 due to FY 2015 expenditure accruals not reversed in
FY 2016; Leased Equipment $16,287 due to higher than anticipated non-public users;
Refund Prior Years Expenditure $5,192 due to communications expense credits received that relate to FY 2016. Productive Labor $3,115 due to Mobile Data Computer repairs for OC Agencies and Parts Access $2,795 reimbursement by participating agencies for equipment replacement;
TOTAL OPERATING REVENUE $7,435,788.00 $7,605,788.00 $7,438,881.87 ($166,906.13)-2.19%
OPERATING EXPENSES $14,114,896.00 $14,147,140.00 $10,534,038.55 $3,613,101.45 25.54%Fav. Software Maintenance $1,344,595 due to the timing of the Emergency Services IP
Network project; Depreciation $1,318,636 based on depreciation schedule; Internal
Services $270,112 primarily due to Info Tech CLEMIS based on usage; Professional
Services $498,882 due to less than anticipated use; Equipment Maintenance $101,676 due to maintenance costs; Salaries and Fringe Benefits $127,723 due to vacancies; Expendable Equipment $11,249 due to the timing of equipment purchases; Tower Charges $33,193 for tower rental agreements; Travel $96,949, Special Projects $40,000,
Utilities $37,465 and Supplies $6,635 due to usage. Offset by unfav. Parts and
Accessories ($198,368) due to increased volume of non-billable equipment repairs;
Adjust Prior Year Rev ($34,470) to correct for a prior year’s accrual adjustment;
Communications ($24,625) for connectivity costs for cell tower sites used for coverage
enhancements of the Radio system and Indirect Cost ($16,551) due to charges determined afer finalization of budget.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($6,679,108.00)($6,541,352.00)($3,095,156.68)$3,446,195.32
NON-OPERATING REVENUE 180,000.00 180,000.00 285,114.05 105,114.05 58.40%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN - 49,553.00 62,315.15 12,762.15 0.00%To close project E-154, Garage Radio Expansion project, per Facilities Management
Project Work Order Closure memo dated 12/28/2016.
TRANSFERS (OUT)286,000.00 286,000.00 286,000.00 - 0.00%
CAPITAL CONTRIBUTION - - - - 0.00%
NET REV OVER(UNDER) EXP*($6,213,108.00)($6,025,799.00)($2,461,727.48)$3,564,071.52
TOTAL NET POSITION - BEGINNING 38,395,729.87
TOTAL NET POSITION - ENDING $35,934,002.39
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.
107
COUNTY OF OAKLANDFY 2017 YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2017 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES()
Fire Records Management ( 53100)
OPERATING REVENUES:
Outside $214,665.00 $214,665.00 $217,246.51 $2,581.51 1.20%Fav. primarily due to Participation Fee Revenue for to the addition of City of Livonia Fire
Department.
.
TOTAL OPERATING REVENUES $214,665.00 $214,665.00 $217,246.51 $2,581.51 1.20%
OPERATING EXPENSES $719,350.00 $709,885.00 $619,688.57 $90,196.43 12.71%Fav. Salaries & Fringes $83,317 due to vacancies; Communications $25,562 due to
decrease in connectivity rates; Depreciation $13,333 based on depreciation schedule;
Expendable Equipment $7,000 due to the timing of equipment purchases made by tech
support for maintaining the system; Software Maintenance $6,972 due to decrease in
maintenance costs and Travel $5,000 due to less than anticipated use; Equipment Maintenance $1,000 due to lower than anticipated maintenance costs and Indirect Costs $335 due to actual charges determined after budget finalization. Offset by unfav. overall Internal Services ($52,323) primarily due to IT Development based on actual usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($504,685.00)($495,220.00)($402,442.06)$92,777.94
NON-OPERATING REVENUE 3,000.00 3,000.00 9,743.85 6,743.85 224.80%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 461,742.00 461,742.00 460,642.68 (1,099.32) -0.24%Unfav. due to budget higher than anticipated need.
TRANSFERS (OUT)- - - - 0.00%
CAPITAL CONTRIBUTION - - - - 0.00%
NET REV OVER(UNDER) EXP*($39,943.00)($30,478.00)$67,944.47 $98,422.47
TOTAL NET POSITION - BEGINNING 1,369,874.24
TOTAL NET POSITION - ENDING $1,437,818.71
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
108
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2017
County Auction 36.84$
Prior Years Adjustments 452,738.96
Sale of Equipment 3,986.55
Total 456,762.35$
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2017
Auction Expense 1.85
Bank Charges 38,566.93
Fees - Per Diems 775.06
Miscellaneous 17,328.44
Refund Prior Years Revenue 39,533.48
Workshops and Meetings 55.00
Total 96,260.76$
109
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2017
FUND
DONATIONS
RECEIVED IN FY 2017
CASH BALANCE
AS OF 9/30/2017
ANIMAL CONTROL LEGACY FUND 86,955.86$ 411,423.57$
CHILDRENS VILLAGE DONATIONS 5,322.59 119,464.86
MEDICAL EXAMINER LIBRARY DONATIONS 1,000.00 10,480.03
93,278.45$ 541,368.46$
Prepared by Fiscal Services 11/16/2017
110
Receipt Number Amount Journal
Number
7/3/2017 Donation Box 15414 $13.00 264802
7/3/2017 Mark Mudd 15427 $5.00 264802
7/3/2017 Donation Box 15432 $10.00 264802
7/5/2017 Lisa & Greg Guise 15444 $25.00 265041
7/5/2017 Master Gardener Society of Oakland County 15445 $50.00 265041
7/7/2017 Donation Box 15508 $45.00 265183
7/7/2017 Annette Swidwinski 15519 $92.50 265183
7/8/2017 Ann Talpos 15557 $2.50 265184
7/10/2017 Robert Fannin 15573 $28.00 265316
7/10/2017 I-Give 15597 $49.28 265316
7/11/2017 Tina Detomaso 15615 $100.00 265398
7/12/2017 John Little 15669 $5.00 265635
7/12/2017 Donation Box 15674 $92.57 265635
7/12/2017 Nakita Bowman 15675 $57.50 265635
7/13/2017 Brent Gregory 15704 $300.00 265735
7/14/2017 Brittny Standridge 15711 $57.50 265825
7/15/2017 Deborah Brennan 15743 $367.00 265826
7/15/2017 Kirk Swafford 15746 $650.00 265826
7/17/2017 PSP Bloomfield 15787 $370.00 265964
7/17/2017 John & Dawn Awrey 15788 $50.00 265964
7/17/2017 Mihaela Reed 15789 $50.00 265964
7/18/2017 Allyn Henry 15851 $10.00 266081
7/19/2017 Ramona Nave 15898 $500.00 266235
7/19/2017 Shelley Battershell 15923 $56.00 266235
7/20/2017 Donation Box 15928 $66.00 266291
7/20/2017 Meritor Inc 15953 $989.00 266291
7/22/2017 Donation Box 16034 $14.00 226416
7/25/2017 Cheryl Kozell 16140 $100.00 266518
7/26/2017 Rick Wood 16171 $200.00 266673
7/27/2017 Mitchell & Elizabeth Potter 16209 $100.00 266827
7/27/2017 Chad & Teresa Hageman 16210 $25.00 266827
7/27/2017 Rick & Melinda Dubson 16211 $25.00 266827
7/27/2017 Kim, Rich,Steven & Aaron Werths 16212 $50.00 266827
7/27/2017 L. Virginia Kickle 16213 $50.00 266827
7/27/2017 Wendy Tait 16214 $20.00 266827
7/27/2017 Linda & Jim Holody 16215 $100.00 266827
7/27/2017 Herman & Claire Klingelhofer 16216 $100.00 266827
7/27/2017 Keith & Delores Walterhouse 16217 $50.00 266827
7/27/2017 Frank Paone 16218 $100.00 266827
7/29/2017 Donation Box 16326 $67.88 266829
FY 2017 4th Quarter Report for Contributions (Donations)
July 1, 2017- September 30, 2017
Animal Shelter and Pet Adoption Center
Date of Donation Person Donating
111
Receipt Number Amount Journal
Number
FY 2017 4th Quarter Report for Contributions (Donations)
July 1, 2017- September 30, 2017
Animal Shelter and Pet Adoption Center
Date of Donation Person Donating
7/31/2017 Paul Morton 16340 $50.00 266923
$5,092.73
8/1/2017 Mark Mudd 16373 $5.00 267008
8/2/2017 Marjorie Beck 16421 $200.00 267162
8/2/2017 Shawn Monroe 16431 $20.00 267162
8/3/2017 Kim Schultz 16469 $12.50 267237
8/3/2017 Cindy Petricca 16471 $15.00 267237
8/3/2017 Scott & Karin Bell 16472 $50.00 267237
8/4/2017 Rebecca Bieri 16486 $42.50 267335
8/4/2017 Catherine Barnes 16527 $10.00 267335
8/5/2017 Donation Box 16574 $33.00 267336
8/7/2017 Diane Kuhs 16602 $25.00 267420
8/7/2017 Dennis Skief 16617 $5.00 267420
8/8/2017 Donation Box 16655 $23.00 267497
8/8/2017 Kathryn Smith 16671 $100.00 267497
8/12/2017 Lorraine Norton 16827 $13.00 267778
8/14/2017 Takata aka TK Holdings $1,600.00 275351
8/14/2017 Charles & Tiana Montgomery 16861 $25.00 267891
8/14/2017 Mark & Pamela Morgan 16862 $25.00 267891
8/14/2017 Rick & Melinda Dubson 16863 $100.00 267891
8/14/2017 John Little 16876 $5.00 267891
8/14/2017 Henry Szlenkier 16890 $5.00 267891
8/14/2017 Elissa Staeuble 16896 $15.00 267891
8/16/2017 Frances Elizabeth King 16940 $12.50 268202
8/17/2017 Donation Box 16996 $154.60 268284
8/18/2017 Vicki Wilke 17038 $28.00 268334
8/22/2017 Elissa Staeuble 17160 $15.00 268512
8/23/2017 M Mazur 17219 $100.00 268663
8/23/2017 Helga Frey 17241 $100.00 268663
8/25/2017 David & Debra Lynch 17312 $250.00 268779
8/26/2017 Milanna Jones 17346 $2.50 268780
8/26/2017 Susan Marrs 17368 $2.50 268780
8/26/2017 Donation Box 17390 $25.00 268780
8/30/2017 Jacqueline Krpan 17492 $10.00 269101
8/31/2017 Donation Box 17508 $60.00 269165
8/31/2017 Nora Winay 17523 $50.00 269165
8/31/2017 Ramona Nave 17525 $400.00 269165
$3,539.10
9/5/2017 Oakland County Union 17622 $300.00 269375
July 2017 Total
August 2017 Total
112
Receipt Number Amount Journal
Number
FY 2017 4th Quarter Report for Contributions (Donations)
July 1, 2017- September 30, 2017
Animal Shelter and Pet Adoption Center
Date of Donation Person Donating
9/5/2017 Mark Mudd 17625 $5.00 269375
9/8/2017 Brigitte Haynes 17697 $25.00 269686
9/11/2017 Donation Box 17731 $97.00 269687
9/12/2017 Elizabeth Andrews 17793 $60.00 269945
9/13/2017 John Little 17822 $5.00 270094
9/13/2017 Susan and Richard Tatus 17826 $200.00 270094
9/13/2017 Charles and Margaret Truza 17827 $25.00 270094
9/14/2017 Wayne Carpenter 17858 $50.00 270189
9/15/2017 Pet Supplies Plus 17889 $59.00 270270
9/15/2017 Nancy Giles 17890 $12.50 270270
9/15/2017 Donation Box 17894 $94.08 270270
9/20/2017 Dean Cantuba 17966 $8.00 271009
9/21/2017 Alice Westley 17985 $3.00 271010
9/27/2017 Gary and Barb Kish 18006 $50.00 271109
9/27/2017 Jae Kim 18010 $7.50 271109
9/27/2017 Donation Box 18067 $14.00 271109
9/27/2017 Susan Fryer 18085 $130.00 271109
9/27/2017 Elissa Staeuble 18086 $15.00 271109
9/28/2017 Franklin Cider Mill 18145 $250.00 271350
9/29/2017 Sharleen Longiotti 18204 $2.50 271573
9/29/2017 Wylin Keith 18209 $2.50 271603
9/29/2017 Donation Box 18221 $37.50 271603
$1,452.58
$10,084.41Grand Total
September 2017 Total
113
Budget Center Project / ProgramSource Amount TotalsADM General DonationSnook's Butcher Shop$2.00ADM Donation for LumberKyle Builders, Inc.$101.31$103.31GLCSpouse Room RenovationsOak Management$4,858.70$4,858.70INDPatron DonationContinental Automotive$35.00$35.00REC Wheel Chair DazeKroger$250.00$250.00FY2017 4th Quarter Contributions (Donations) Revenue Grand Total $5,247.01OAKLAND COUNTY PARKS & RECREATION COMMISSIONFY 2017 4th Quarter Report for Contributions (Donations) ‐ July 1, 2017 ‐ September 30, 2017Administrative Services Sub‐TotalIndependence Oaks Sub‐TotalRecreation Programs & Services Sub‐TotalGlen Oaks Conference Center Sub‐Total114
Department of Health and Human Services
Oakland County Children's Village
Date:Donor:Cash/Check:Items:Estimated Value:
2/1/2017 CV Foundation Walk for Warmth - OLHSA $300.00
3/1/2017 CV Foundation Teacher's Pet $6,400.00
4/1/2017 CV Foundation Gas Gift Cards for Parents of Residents $500.00
5/1/2017 CV Foundation Art Therapy for Mandy's Place Residents $1,640.00
6/1/2017 CV Foundation Furniture Bank $80.00
University Presbyterian Church Frozen Birthday Cakes (3) Months $495.00
7/1/2017 Greater Mount Calvary Church Hat & Gloves $20.00
7/1/2017 Sweet Dreams for Kids 15 Pillow Cases $75.00
7/1/2017 CV Foundation Sponsor Residents - Rainbow Connection Walk $300.00
7/6/2017 Five Ultimate 8 Frisbees $96.00
7/7/2017 Anonymous Clothing $38.00
7/7/2017 Marie Carriere Clothing $76.00
7/7/2017 Rebecca Lopez Clothing $40.00
7/12/2017 Simon 62 Magazines $4.00
7/12/2017 Bucholz Familly Toys $5.00
7/18/2017 Sweet Dreams for Kids 15 Pillow Cases $75.00
7/20/2017 Datsun Doctor Magazines $7.00
7/20/2017 CV Foundation Dale Carnegie Course for Residents $5,000.00
7/28/2017 Anonymous Clothing $374.00
7/27/2017 Savage Apparel Co 12 Frisbees $120.00
8/1/2017 CV Foundation Michigan ID for Resident $10.00
8/1/2017 CV Foundation Furniture Bank $200.00
8/1/2017 Anonymous Toys & Games $311.00
8/1/2017 Anonymous Clothing $184.00
8/1/2017 Tim Burns Toys $100.00
8/2/2017 Big Beaver Methodist Church Check $150.00
8/8/2017 Cathy Rusegan Sport Balls & Toiletries $15.00
8/10/2017 Anonymous Clothing $65.00
8/10/2017 Great Lakes Heritage Quilters Quilts & Pillow Cases $200.00
8/14/2017 Bob Selke Magazines $20.00
8/14/2017 John & Peggy Sieffert Check $100.00
8/15/2017 Rudy & Shelia Ramirez Check $50.00
8/16/2017 Bucholz Familly Toys $20.00
Donation Tracking : Donation Period July 2017 to Sept 2017
http://mywork.oakgov.com/sites/village/Clerical1/Billing/Donations/FY17 Donation Tracking Sheet.xlsx 115
Department of Health and Human Services
Oakland County Children's Village
Date:Donor:Cash/Check:Items:Estimated Value:
Donation Tracking : Donation Period July 2017 to Sept 2017
8/17/2017 Donna & Robert Slatkin Check $25.00
8/17/2017 CV Foundation Funfest Event For Residents $3,731.51
8/17/2017 OC Parks and Recreation Funfest Mobile Rec Carnival Pck-Climbing Tower-Tent $1,600.00
8/29/2017 James & Janet Hines Check $25.00
8/30/2017 Pam Dorris Yarn $40.00
8/31/2017 Clarkston Senior Center Yarn $20.00
9/1/2017 CV Foundation Game Station for MP Resident-Private Placement $100.00
9/5/2017 Thomas and Stephanine White Clothing $30.00
9/8/2017 Marie Carriere & Gary Crimaldi Clothing $50.00
9/9/2017 Grace Christian Church BBQ and Craft Event for TAG $220.00
9/9/2017 Waterford Senior Center Quilt & Blankets $30.00
9/11/2017 Datsun Doctor Magazines $9.50
9/12/2017 Diana Malik Yarn $25.00
9/14/2017 Molly Mitchell Clothing $150.00
9/15/2017 Merlin Entertainments SeaLife or Legoland Michigan $240.00
9/17/2017 St Mary Church of Milford Pizza/Pop Party for Mandy's Place $75.00
9/19/2017 Sweet Dreams for Kids 15 Pillow Cases $75.00
9/20/2017 Robert Duschinske Clothing $100.00
9/22/2017 Clarkston Senior Center Yarn $50.00
9/25/2017 Anonymous Clothing $15.00
9/25/2017 Lender Live Check $378.00
9/28/2017 Tom Middleton 151 Pumpkins for Campus $350.00
9/28/2017 CV Foundation Sweatshirts for Residents $2,225.26
9/29/2017 Datsun Doctor Toys & Craft Supplies $50.00
Total:$26,684.27
http://mywork.oakgov.com/sites/village/Clerical1/Billing/Donations/FY17 Donation Tracking Sheet.xlsx 116
CASE #BAL DUE
*2718 7,328.00$
2970 7,200.00
6362 15,231.45
6460 24,987.00
6566 19,963.00
6581 10,925.00
6792 7,872.00
6800 8,125.00
6957 4,800.00
7012 7,900.00
4359 9,900.00
6863 20,619.00
6880 10,330.00
7158 7,058.00
7290 16,100.00$
TOTAL:178,338.45$
*Client has more than one loan
Total Write offs:15
COMMUNITY DEVELOPMENT BLOCK GRANT
2017 UNCOLLECTABLE HOME IMPROVEMENT LOANS
117
CASE #BAL DUE
9241 18,884.00$
9705 7,750.00
10210 25,272.00
10455 15,835.00
10587 20,083.00
10590 16,831.00
10592 11,825.00
10604 13,241.00
10606 8,172.00
10809 10,835.00
1-HP-94 20,500.00
2-RO-00 27,250.00
3-RO-00 27,000.00
1-HV-97 32,400.00
100223 10,000.00
9580 19,539.00
9642 17,786.00
9840 21,952.00
9969 12,025.00
9970 8,415.00
9997 15,147.05
10063 10,623.85
10078 1,295.00
10211 12,158.38$
TOTAL:384,819.28$
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
2017 UNCOLLECTABLE HOME IMPROVEMENT LOANS
118
119Name (Last, First) OR Product/Item/Service Type last four digits of credit card U 9808 Enhanced Access Fee 3560 Enhanced Access Fee 8630 Enhanced Access Fee 8630 Enhanced Access Fee 3419 CLEMIS Crash Reports 710790 0818 CLEM IS Crash Reports 703324 INFORMATION TECHNOLOGY FY 2017 Uncolleclible Debt Write-offs July 1, 2017 -September 30, 2017 Case Order# Dept. Number 1025847663 1401663 IT 1025909289 1380364 IT 1026038977 1361283 IT 1026038992 1361292 IT 1026335209 1432941 CLEMIS 1026059462 1404534 CLEMIS • Uncollectib1e NSF checks of S100 or more are referred lo Oakland County Corporation Counsel. Oakland County Fiscal Services Policy: Hit is delermined that a receivable is uncollectible, then amounts up to S 1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported e Board of Commissioners with the quarterly forecast report. Write-offs in excess of S1 ,000 require Authorized by: ~ IJ j I b/17 Transaction QC BOC Approval Amount Month Date Date (11>$1000) Written-off 9/19/2016 n/a (8.25) 11/17 11/14/2016 n/a (16.50) 11/17 12/5/2016 n/a (19.25) 11/17 12/7/2016 n/a (8.25) 11/17 11/28/2016 n/a (13.00) 11/17 12/19/2016 n/a (17.00) 11/17 TOTAL $ (82.25)
OAKLAND COUNTY PARKS & RECREATION COMMISSION
FY2017 Uncollectible Debt Write-offs
July 1, 2017 - September 30, 2017
Name (Last, First) OR Type of Case Number Description of Budget Transaction OC BoC Approval Month
last four digits of credit card #Debt *(if credit card)Revenue Owed Center Date Date (if >$1000)Amount Written-off
Noskal, William Accounts Receivable n/a Greens Fees/Cart/Merch.SPG 07/23/17 n/a 53.50 07/17
5642 Credit Card 872450275501 Camping ADD 07/08/17 n/a 32.00 09/17
Total 85.50$
* Uncollectible NSF checks of $100 or more are referred to Oakland County Corporation Counsel.
Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be
written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the
quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners’ approval.
Authorized by: ________________________________________________
120
121
Resolution #17325 December 7, 2017
Moved by Kowall supported by Jackson the resolutions (with fiscal notes attached) on the. amended
Consent Agenda be adopted (with accompanying reports being accepted).
AYES: Dwyer, Fleming, Gershenson, Gingell, Hoffman, Jackson, Kowall, Long, McGillivray,
Middleton, Quarles, Tietz, Weipert, Woodward, Zack, Berman, Crawford. (17)
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).
STATE OF MICHIGAN)
GERALD D. POISSON
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A(7)
GERALD D. POISSON
CHI!F DEPUTV rr.' •• ,-
A<;fING PUP,.
I .J/o ct/ ;. ·Lll )
COUNTY OF OAKLAND) ·
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoi~g _resolution is a true and
~ accurate ,copy of a resolution adopted by the Oakland County Board of CommIssIoners on December 7,
2017, 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 ?1h day of December, 2017. 1 ~ ... ) /,,,
~ ,Q/t-~
Lisa Brown, Oakland County