Loading...
HomeMy WebLinkAboutResolutions - 2018.03.21 - 23363MISCELLANEOUS RESOLUTION #18083 March 21, 2018 BY: Commissioner Thomas Middleton, Chairperson, Finance Committee IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2018 FIRST QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2018 First Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS as reported in the FY 2017 Third Quarter Financial Forecast resolution (MR. #17264), the Circuit Court, along with the County Clerk and Information Technology (IT) were working on a project to migrate from the County's e-filing environment to the new mandatory statewide e-filing system to ensure that Oakland County could continue to e-file by adopting the statewide electronic filing solution. This implementation project complies with the legislation in which the current fee-based e-filing application will no longer be an option for courts in Michigan after December 2017. The original estimate for the project was 1,211 IT hours at an estimated cost of $167,000. With the project now complete, the actual IT hours consumed were 1,462 at a cost of $175,141. The project was funded from the existing non-departmental General Fund IT Development line item and reimbursement is being sought from the State for the $175,141; 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 $70,622 is being recognized for eligible personnel, forensic lab and training costs for corrections officers and dispatchers; and WHEREAS a budget amendment is recommended to return $185 from the Sheriffs Office General Fund (#10100) to the Sheriff's Law Enforcement Restricted Fund (#21343); the transfer of unspent funds is necessary to comply with Federal reporting requirements; and WHEREAS a budget amendment totaling $54,180 is recommended for the Sheriff's Office General Fund to reallocate budgets between divisions, programs and line item expenditure accounts; and WHEREAS a budget amendment is recommended to remove $27,220 from the FY 2018 Sheriff's Office General Fund budget for the State Criminal Alien Assistance Program (SCAAP) Grant as Federal funds have not been made available; and WHEREAS a budget amendment totaling $242,250 is recommended for the Human Resources department to correct the Department ID for Professional Services carryforward that was included in M.R. #17325 Fiscal Year 2017 Year End Report; and WHEREAS a budget amendment of $5,000 is recommended for the Veterans Services Division to reallocate funds from Soldiers Burial line item to Travel and Conference line item to more accurately account for actual activity; and WHEREAS a budget amendment is recommended for the Animal Control Division to accept reimbursement funding of $4,208 from the Bissel Pet Foundation's Empty the Shelter event. 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 Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a budget amendment of $8,960 is recommended for the Animal Control Division to reallocate funds from Deputy Supplies line item to Materials and Supplies line item to more accurately account for actual activity; and WHEREAS a budget amendment in the amount of $31,000 is recommended in Economic Development & Community Affairs to reflect operating revenues and expenditures related to the Fire and Ice Festival; and FINANCE COMMITTEE VOTE: Motion carried unanimously on a roll call vote. WHEREAS a budget amendment is recommended for Economic Development and Community Development for reimbursement funding from the Michigan Film & Digital Media Office in the amount not to exceed $10,000 for professional services for the 2018 CS (Computer Science) First event. 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 Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a budget amendment is recommended for Health and Human Services in the amount of $240,000 to reallocate funding from Health Administration Division to Children's Village for the Children's Village ReEntry Program within the Child Care Fund; and WHEREAS a budget amendment is recommended within the Children's Village Division in the amount of $813 to transfer funding from the Children's Village Donations Fund (#21330) to the Child Care Fund (#20293) which properly accounts for expenditures eligible for Children's Village Donation funding; and WHEREAS a budget amendment is recommended for the Child Care Fund (#20293) to correct the Department ID for M.R. #17163 which is related to Circuit Court position changes; and WHEREAS a budget amendment of $18,606 is recommended to transfer funds from General Fund Non- Departmental Grant Match for the FY 2018 Community Corrections Comprehensive Plan Grant which was inadvertently excluded from the grant acceptance resolution, M.R. #17338 and to correct the grant match amount listed in the fiscal note; and WHEREAS a budget amendment is recommended to transfer the 2017 Personal Property Loss Reimbursement revenue favorability of $1,708,046 from the General Fund to the Building Authority Animal Control Debt Service Fund (#31425) to utilize the one-time favorable revenue toward future debt payments; and WHEREAS a budget amendment of $9.00 is recommended from Circuit Court's Urban Drug Court Initiative (UDC!) Grant Program Fund (#27135) to Circuit Court's Drug Court Circuit Adult SCAO Fund (#27130) to transfer funding previously provided by the Restore Foundation as the UDC! Grant has been discontinued; and WHEREAS a budget amendment totaling $22,930 is recommended for the Circuit Court to reallocate funding between line items to reflect Amendment #1 within fifteen percent of the FY 2018 Michigan Drug Court Grant Program (Adult Treatment Court Fund #27130) agreement (M.R. #17302); and WHEREAS a budget amendment is recommended for the Circuit Court to reallocate $800 between line items to reflect Amendment #1 within fifteen percent of the FY 2018 Michigan Mental Health Court Grant Program (Fund #27175) agreement (MR. #17304); and WHEREAS a budget amendment totaling $16,586 is recommended to return funds from the Sheriff's Office Law Enforcement Enhancement State fund (#21341) for unspent funds; $12,709 will be returned to the Sheriff's Law Enforcement Enhancement DOJ fund (#21342) and $3,877 will be returned to the Sheriff's Law Enforcement Enhancement DOT fund (#21343); the transfers are necessary to comply with Federal reporting requirements; and WHEREAS the Economic Development Corporation (EDC) Board has approved the FY 2018 Special Revenue Budget for the EDC (Fund #21180) in the amount of $23,000, a budget amendment is required to amend the FY 2018 — FY 2020 budgets; and WHEREAS a budget amendment is recommended for the Health Division to recognize additional funding from the Michigan Department of Health and Human Services through the Comprehensive Planning, Budgeting, and Contracting (CPBC) Agreement Amendment #1 in the amount of $351,800 which is less than fifteen percent of the original agreement required to accept each of the amendments via separate resolution; and WHEREAS a budget amendment totaling $898,549 is recommended for Parks and Recreation Commission (#50800) to recognize Personal Property Tax Loss Reimbursement from the State of Michigan $323,212, Income from Investments $50,000, reduction in Capital Asset Contributions ($55,451) due to the completion of capital improvement project #2561 SAC Fair Paving Improvements provided by the Oakland County Fair Board (M.R.# 17159), and an overall increase of $580,788 to Planned Use of Balance to cover operational expenses; and WHEREAS a budget amendment is recommended to transfer $48,000 from the Radio Communications Fund (#53600) to the Project Work Order Fund (#40400) Project #100000002517 to include scope of work for the Sheriff Administration building 38 E to the existing Radio Coverage Enhancement Project to ( Commissioner Thomas Middleton, 0 'strict #4 eliminate radio dead zones/weak signal areas within the building and improve officer and public safety; and WHEREAS a budget amendment totaling $286,000 is recommended for the Radio Communications Fund (#53600) for OakNet maintenance of $236,000 and Help Desk Support of $50,000; the budget was inadvertently removed from the Transfers Out line item; and WHEREAS a budget amendment for the Water Resources Commissioner Drain Equipment Fund (#63900) is recommended for $158,921 to transfer (2) two Pontiac Water & Sewer system owned vehicles to Drain Equipment Fund leased vehicles; and WHEREAS a budget amendment in the amount of $17,000 is recommended in the Fringe Benefit Fund (#67800) to reallocate funds for Employee In-Service Training from Non-Departmental Fringe Benefits to Childrens Village, Homeland Security, Public Health Nursing Services, and Equalization Administration; and WHEREAS a budget amendment is recommended for Information Technology (#63600) in the amount of $1,194,699 for FY 2018 and $1,356,699 for FY 2019-20 for the operational costs of Office 365; and WHEREAS a budget amendment of $61,327 is recommended in the Motor Pool Fund (#66100) for the replacement of two Parks and Recreation vehicles; changing from department owned vehicles to leased vehicles; and WHEREAS a budget amendment is recommended to Telephone Communications Fund (#67500) to reallocate line items to more accurately reflect the budget with the actual expenses; 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 and recommends $489,164 be written off in uncollectible loans; and WHEREAS the Human Resources department has requested a write-off in the amount of $611.86 for uncollectible healthcare contributions due to benefit contribution arrearages-post separation; and WHEREAS Department of Health and Human Services, Children's Village division received donations for the period of October 2017 through December 2017 totaling $44,463.39 of which $275 were cash donations; and WHEREAS Department of Public Services, Animal Shelter and Pet Adoption Center received donations for the period of October 2017 through December 2017 totaling $12,083,67; and WHEREAS Parks and Recreation Commission received donations for the period of October 2017 through December 2017 totaling $31. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2018 First Quarter Financial Report. BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of Management and Budget and detailed in the attached schedules are authorized to be written off. BE IT FURTHER RESOLVED that the donations be recognized in the Children's Village division, Animal Control and Pet Adoption Center, and Parks and Recreation Commission. BE IT FURTHER RESOLVED that the FY 2018 — FY 2020 Budgets are amended pursuant to Schedules A and B. Chairperson, on behalf of the Finance Committee, I move t doptionre foregoing r solution. Chairperson, Finance Committee OAKI COUNTY MICHIGAN MANAGEMENT & BUDGET OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON Laurie Van Pelt, Director (248) 858-2163 I vanpeltl@oakgov.com TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Lynn Sonkiss, Manager, Fiscal Services Gaia Piir, Chief, Fiscal Services Ebru Adogiu-Jones, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2018 First Quarter Forecast DATE: March 15, 2018 FY 2018 FIRST QUARTER REPORT Attached please find the Fiscal Year (FY) 2018 First Quarter Forecast Report. In total, Fiscal Services forecasts that the County will complete FY 2018 with an overall favorable variance of $13,854,816 in General Fund/General Purpose (GF/GP) operations, compared to the amended budget. GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall favorability is split between receiving $1,991,216 more revenue than anticipated and projected favorability in expenditures of $11,863,600. REVENUES GF/GP revenues are .43% more than budget or $1,991,216. Major variances are the result of the following events: A. STATE GRANTS — Unfavorable: ($1,020,000) Reduced state funding is the result of reduced Child Care fund costs. The revenue loss is more than offset by projected reduced expenditures. Expenditures are favorable for Foster Boarding Homes and Private Institutions - Residential and Foster Care. B. OTHER INTERGOVERNMENTAL REVENUE — Favorable: $1,708,046 Due to favorable Local Community Stabilization Share revenue from the State of Michigan for personal property tax loss reimbursements. A budget amendment is included to transfer this amount to the Animal Control debt service fund to utilize toward future debt payments. C. CHARGES FOR SERVICES — Favorable: $1,249,500 Favorable primarily in Ordinance Fines and Costs $400,000 for District Court — Rochester Hills due to collection efforts; Children's Village Board and Care $300,000 and Out County Board and Care $200,000 due to an increase in reimbursement rate from the State, and County Clerk's Office favorable Recording Fees of $300,000. EXPENDITURES In total, expenditures are projected to be 2.54% under budget or $11,863,600 favorable. Many departments have experienced personnel savings as the result of turnover and under-filling of positions. As the year progresses this overall net favorability may increase as departments continue to work to reduce their costs and reorganize. 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com There are two departments projected to be unfavorable at the end of the fiscal year (barring any amendments); Sheriff's Office and Facilities Management. Sheriff — Unfavorable: ($816,500) • The department is forecasted to be unfavorable due to increased use of overtime and related fringe benefits; primarily in the Corrective Services - Satellites area which has a large number of vacant positions and employees on leave. The unfavorable overtime is partially offset by favorable salaries and fringe benefits for the vacant positions. A budget amendment will be made by year end if the trend continues. Facilities Management — Unfavorable: ($17,000) • The department is forecasted to be unfavorable in internal support expenditures primarily due to IT Operations charges for workstations and software support and maintenance. A budget amendment will be made by year end if the trend continues. Note that while individual divisions may be over budget, the budget is controlled at the department level. The General Appropriations Act requires that appropriations accumulate at the following three summary levels of expenditures within each County Department and are deemed maximum authorization for expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support Expenditures. Required Reporting Adjustments The Quarterly Forecast presents the County's financial position in relation to the amended budget (Budget perspective). This form of presentation is used so that users of this forecast can assess the true financial impact of County operations in comparison to the budget for the current fiscal year. However, it is important to note that this presentation style does not fully coincide with the accounting requirements of audited financial statements produced by the County. The County's financial statements are required to follow Generally Accepted Accounting Principles or GAAP. Forecast Presentation — Budgetary Perspective The presentation reflects the true fiscal activity of the County for FY 2018: Revenues - over/ (under) budget $ 1,991,216 Expenditures — (over)/under budget 11,863,600 Total Officially Reported Favorability $ 13,854,816 GAAP Required Reporting Method Under GAAP, the Planned Use of Fund Balance is removed as a "revenue" source. The amended revenue budget assumed the use of $44,098,676 in fund balance. Fund balance is budgeted, and if available can be used as a funding source; however GAAP does not allow fund balance to be "recorded as revenue". This is because Fund Balance is the residual of revenue and expenditures accumulated over the years, revenue cannot be recognized as income more than once. Thus when Use of Fund Balance is removed from the revenue calculation, the impact on the County's official financial statements is: 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com 2 Revenue Variance Reduce — Planned use of Fund Balance Revenue Variance Expenditure Variance (Comparing Actual to Approved Plan) GAAP Reported Effect on Fund Balance $ 1,991,216 (44,098,676) $ (42,107,460) 11,863,600 $ (30,243,860) It is important to analyze the forecast using both the Budget perspective and the GAAP perspective to accurately reflect the impact of fiscal activity generated from FY 2018 operations. The Budget perspective recognizes the overall favorable operating budget variance and confirms the County's continuing efforts to maintain long-term fiscal stability particularly through continuation of prudent fiscal policies, such as budgeting for full employment of all authorized positions and the stringent scrutiny applied to all requested expenditures. The Budget perspective shows that the County is projected to be favorable by $13.9 million when comparing budget to actuals. The GAAP perspective provides information as to the effect on Fund Balance. This forecast projects that the General Fund balance will decrease by $30.2 million by the end of Fiscal Year 2018. The use of Fund Balance is consistent with information provided to the Finance Committee and the Board of Commissioners, as well as what is reflected in the FY 2018-2020 Triennial Budget. The County PLANNED to use fund balance, which has built up over the years through accelerated budget reductions, to support operations in FY 2018. However, it should be noted while the amended budget reflects the utilization of $44.1 million of Fund Balance, this forecast projects the use of Fund Balance needed to support FY 2018 activities of $30.2 million, $13.9 million less than planned. 2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov,com 3 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) DEPT PROGRAM ACCT FUND AFF. OP UNIT ACCOUNT NAME SHERIFFS OFFICE Revenue 4030901 116240 695500 21340 Transfers In - Law Enforcement Enhance Lab Fees $ 49,257.00 4030901 110090 695500 21341 Transfers In - Law Enforcement Enhance State 768.00 4030701 116230 695500 21396 Transfers In - Sheriff Dispatch Training 8,082.00 4030301 112620 695500 21397 Transfers In - Sheriff Booking Fee Training 12,515.00 9010101 196030 665882 Planned Use of Balance (11,607.00) Total Revenue 59,015.00 Expenditures 4030901 4030701 4030301 Expenditures 4030201 4030201 Expenditures 4030101 4030901 4030101 4030101 4030301 4030301 4030601 4030701 116240 116230 112620 112580 110040 112580 112580 112620 112620 116220 116230 750203 731304 731304 730114 730114 732165 731101 732004 730982 750210 731780 Forensic Lab Enhancement Officers Training Officers Training Total Expenditures Auction Exp Auction Fag) Workshops and Meetings Library Continuations Transport of Prisoners Interpreter Fees Gasoline Software Support Maintenance Total Expenditures $ 38,418.00 8,082.00 12,515.00 $ 59,015.00 (500.00) 500.00 (6,000.00) 6,000.00 (7,000.00) 7,000.00 (40,680.00) 40,680.00 112580 750070 Deputy Supplies (185.00) 112580 788001 21343 Transfers Out - LE Enhance DOT 185.00 Total Expenditures 7 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) DEPT PROGRAM ACCT FUND AFF. OP UNIT ACCOUNT NAME Revenue 4030301 112590 610313 Federal Operating Grants $ (27,220.00) 9010101 196030 665882 Planned Use of Balance 27,220.00 Total Revenue HUMAN RESOURCES Expenditures 1050101 183010 1050409 183070 1050101 183010 1050409 183070 ANIMAL CONTROL Revenue 1070805 132130 1070805 114050 1070801 114000 1070801 114000 1070805 114000 9010101 196030 731458 731458 731458 731458 630028 630070 630074 631253 631988 665882 Professional Services Professional Services Professional Services Professional Services Total Expenditures Soldiers Burial Travel and Conference Total Expenditures Adoptions Animal Shots Animal Sterilization Fees Miscellaneous Sale of Licenses Planned Use of Balance Total Revenue $ 70,000.00 (70,000.00) (172,250.00) 172,250.00 $ (5,000.00) 5,000.00 705.00 480.00 2,650.00 260.00 113.00 (4,208.00) VETERANS SERVICES Expenditures 1070301 132090 731794 1070301 132070 732108 8 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) DEPT PROGRAM ACCT FUND AFF. OP UNIT ACCOUNT NAME Expenditures 1070801 114100 750070 1070810 114100 750294 ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS Revenue 1090108 172072 650104 Expenditures 1090108 172072 750511 Expenditures 1090201 171025 731458 CHILD CARE FUND (#20293) Expenditures 1060102 112000 731423 1060501 112010 730373 Deputy Supplies Materials and Supplies Total Expenditures Contributions Total Revenue Special Event Supplies Total Expenditures Professional Services Total Expenditures Private Institutions Contracted Services Total Expenditures $ (8,960.00) 8,960.00 $ $ 31,000.00 $ 31,000.00 $ 31,000.00 $ 31,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 $ 10,000.00 $ (240,000.00) $ (240,000.00) $ (240,000.00) 240,000.00 240,000.00 240,000.00 $ - $ - $ - ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS Project ID 100000002735 Bud Ref:2018 Analysis: GLB Activity: GLB Revenue 1090201 171025 615571 State Operating Grants Total Revenue 9 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) DEPT PROGRAM ACCT FUND AFF. OP UNIT CHILD CARE FUND (#20293) Revenue ACCOUNT NAME 1060501 112255 695500 21330 Transfer In - Children's Village Donations Fund $ 813.00 Total Revenue $ 813.00 Expenditures 1060501 112255 750119 Dry Goods and Clothing $ 196.00 1060501 112255 750245 Incentives 451.00 1060501 112255 750476 Recreation Supplies 166.00 Total Expenditures $ 813.00 Revenue 9010101 112700 695500 10100 Transfers In-General Fund $ 199,078.00 $ 96,946.00 $ 63,056.00 9090101 112700 695500 10100 Transfers In-General Fund $ (199,078.00) $ (96,946.00) $ (63,056.00) Total Revenue $ - $ - $ GENERAL FUND (#10100) NON-DEPARTMENTAL Expenditures 9090101 196030 730800 Non Departmental - Grant Match $ (18,606) 1070401 113000 788001 27370 Transfers Out 18,606 Total Expenditures $ - Revenue 9010101 196010 620573 Local Community Stabilization Share $ 1,708,046.00 Total Revenue $ 1,708,046.00 Expenditures 9010101 196030 788001 31425 Transfer Out - BA Animal Ctrl Pet Adopt Debt $ 1,708,046.00 Total Expenditures $ 1,708,046.00 10 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Sheriff - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue 4030901 116240 665882 Account Name Total Revenue Planned Use of Balance $ 49,257.00 $ 49,257.00 Expenditures 4030901 116240 788001 10100 Transfers Out - General Fund $ 49,257.00 Total Expenditures $ 49,257.00 Sheriff - LAW ENFORCEMENT ENHANCE STATE (#21341) Revenue 4030901 110090 665882 Planned Use of Balance $ 768.00 Total Revenue $ 768.00 Expenditures 4030901 110090 788001 10100 Sheriff-SHERIFF TRAINING (#21396) Revenue 4030701 112630 665882 Transfers Out - General Fund Total Expenditures Planned Use of Balance Total Revenue $ $ $ $ 768.00 768.00 8,082.00 8,082.00 Expenditures 4030701 112630 788001 10100 Transfers Out - General Fund $ 8,082.00 Total Expenditures $ 8,082.00 11 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS 'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name Sheriff - SHERIFF BOOKING FEE TRAINING (#21397) Revenue 4030301 112620 665882 Planned Use of Balance Total Revenue 12,515.00 12,515.00 Expenditures 4030301 112620 788001 10100 Transfers Out - General Fund 12,515.00 Total Expenditures 12,515.00 Sheriff - LAW ENFORCEMENT ENHANCEMENT DOT (#21343) Revenue 4030901 110090 695500 10100 Transfers In - General Fund 4030901 110090 665882 Planned Use of Balance Total Revenue 185.00 (185.00) CHILDREN'S VILLAGE DONATIONS FUND (#21330) Revenue 9010101 112255 665882 Planned Use of Balance Total Revenue 813.00 813.00 Expenditures 9010101 112255 788001 20293 Transfers Out-Child Care Fund Total Expenditures COMMUNITY CORRECTIONS (#27370) Grant #GR0000000772 Activity GLB, Analysis Type GLB, Budget Ref 2018 Revenue 1070401 113000 695500 10100 Transfers In - General Fund Total Revenue 813.00 813.00 18,606.00 18,606.00 Expenditures 1070401 113000 730373 Contracted Services Total Expenditures 18,606.00 18,606_00 12 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID program Acct Fund Aff Oper Unit BUILDING AUTHORITY ANIMAL CONTROL PET ADOPT DEBT (#31425) Revenue 1040101 151000 695500 10100 Account Name $ 1,708,046.00 Transfers In - General Fund Total Revenue $ 1,708,046.00 Expenditures 1040101 151000 796500 Budgeted Equity Adjustment Total Expenditures $ 1,708,046.00 $ 1,708,046.00 CIRCUIT COURT - URBAN DRUG COURT INITIATIVE GRANT PROGRAM (#27135) Grant #GR0000000626 Activity GLB, Analysis Type GLB, Budget Ref 2016 Expenditures 3010301 121205 750245 Incentives 3010301 121205 788001 27130 Transfers Out-Drug Ct Circuit Adult SCAO Total Expenditures CIRCUIT COURT - DRUG COURT CIRCUIT ADULT SCAO (#27130) Grant #0R0000000233 Activity GLB, Analysis Type GLB, Budget Ref 2018 Revenue 3010301 121205 695500 27135 Transfers In - Urban Drug Court Total Revenue (9.00) 9.00 $ 9.00 $ 9.00 Expenditures 3010301 121205 750245 Incentives $ 9.00 Total Expenditures $ 9.00 13 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 FY 2019 FY 2020 ACCOUNT NUMBER AMENDMENTS AMENDMENTS AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Over Unit Account Name CIRCUIT COURT - DRUG COURT CIRCUIT ADULT SCAO (#27130) Grant #GR0000000233 Activity GLB, Analysis Type GLB, Budget Ref 2018 Expenditures 3010301 3010301 3010301 3010301 3010301 121200 121200 121200 121200 121200 731458 731997 732011 750280 750539 Professional Services Transportation of Clients Transportation Service Laboratory Supplies Testing Materials Total Expenditures $ (19,000.00) (3,930.00) 3,930.00 16,500.00 2,500.00 $ CIRCUIT COURT - MICH MENTAL HEALTH SCAO (#27175) Grant #GR0000000423 Activity GLB, Analysis Type GLB, Budget Ref 2018 Expenditures 3010301 121200 750245 3010301 121200 750280 Incentives Laboratory Supplies $ (800.00) 800.00 - Total Expenditures $ Sheriff - LAW ENFORCEMENT ENHANCE STATE (#21341) Revenue 4030901 110090 665882 Planned Use of Balance $ 16,586.00 Total Revenue $ 16,586.00 Expenditures 4030901 110090 788001 21342 Transfers Out-LE Enhance DOJ 4030901 110090 788001 21343 Transfers Out - LE Enhance DOT Total Expenditures $ 12,709.00 3,877.00 16,586.00 14 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name Sheriff - LAW ENFORCEMENT ENHANCE DOJ (#21342) Revenue 4030901 110090 695500 21341 Transfers In - LE Enhance State 4030901 110090 665882 Planned Use of Balance Total Revenue Sheriff - LAW ENFORCEMENT ENHANCE DOT (#21343) Revenue 4030901 110090 695500 21341 Transfers In - LE Enhance State 4030901 110090 665882 Planned Use of Balance Total Revenue $ 12,709.00 (12,709.00) 75 - $ 3,877.00 (3,877.00) $ ECONOMIC DEVELOPMENT CORP (#21180) Revenue 1090202 171110 630280 1090202 171110 655385 Closing Fee Income from Investments Total Revenue (6,000.00) $ 300.00 (5,700.00) $ (6,000.00) $ 300.00 (5,700.00) $ $ $ (6,000.00) 300.00 (5,700.00) Expenditures 1090202 171110 730072 1090202 171110 731213 1090202 171110 731507 1090202 171110 731818 1090202 171110 732165 Advertising Membership Dues Public Notices Special Event Program Workshops and Meeting Total Expenditures $ (200.00) $ (2,000.00) (1,000.00) (2,000.00) (500.00) $ (5,700.00) $ (200.00) $ (2,000.00) (1,000.00) (2,000,00) (500.00) (5,700.00) $ (200.00) (2,000.00) (1,000.00) (2,000.00) (500.00) (5,700.00) 15 Expenditures 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 1060233 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 133390 702010 722740 730072 730373 730555 730926 730982 731388 732165 750245 750294 750392 750399 750567 Salaries Regular Fringe Benefits Advertising Contracted Services Education Programs Indirect Costs Interpreter Fees Printing Workshops and Meetings Incentives Material and Supplies Metered Postage Office Supplies Training-Educational Supplies Total Expenditures $ 22.00 1.00 2,000.00 1,000.00 430.00 180.00 (381.00) 6,306.00 10.00 693.00 10,722.00 300,00 (500.00) (783.00) $ 20,000.00 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS 'PROPRIETARY/ SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name HEALTH & WELLNESS 4x4 (#28320) GR0000000898 Bud Ref; 2018 Activity: GLB Analysis: GLB Revenues 1060233 133390 615571 State Operating Grants $ 20,000.00 Total Revenue $ 20,000.00 HIV DATA TO CARE (#286191 GR0000000811 Bud Ref: 2018 Activity: GLB Analysis: GLB Revenue 1060294 133250 610313 Federal Operating Grants Total Revenue $ 128,800.00 $ 128,800.00 16 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS 'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ip Program Acct Fund Aff Oper Unit Account Name Expenditures 1060294 1060294 1060294 1060294 1060294 1060294 1060294 1060294 1060294 1060294 133250 133250 133250 133250 133250 133250 133250 133250 133250 133250 702010 722740 730072 730926 731388 731458 750245 774636 774677 778675 Salaries Regular Fringe Benefits Advertising Indirect Costs Printing Professional Services Incentives Info Tech Operations Insurance Fund Telephone Communications Total Expenditures 53,704.00 40,556.00 20,620.00 6,869.00 500.00 2,000.00 2,019.00 2,100.00 180.00 252.00 128,800.00 HEP A RESPONSE 0/286201 GR0000000814 Bud Ref: 2018 Activity: GLB Analysis; GLB Revenue 1060290 133050 610313 Federal Operating Grants Total Revenue Expenditures 203,000.00 203,000.00 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 1060290 133050 133050 133050 133050 133050 133050 133050 133050 133050 133050 133050 702010 722740 730072 730926 730982 731346 731388 760157 750399 750301 750329 Salaries Regular Fringe Benefits Advertising Indirect Costs Interpreter Fees Personal Mileage Printing Equipment Office Supplies Medical Supplies Medical Supplies - Injections 93,750.00 5,288.00 15,506.00 11,991.00 750.00 535.00 10,000.00 35,000.00 2,500.00 15,000.00 12,000.00 17 PARKS AND RECREATION FUND (#50800) Revenue 5060666 160666 665882 5060201 160900 690189 5060101 160000 655385 5060101 160000 620573 Expenses 5060101 5060326 5060326 5060327 5060327 5060327 5060330 5060330 5060356 5060417 5060426 5060426 5060426 5060426 5060427 5060427 5060430 5060715 5060715 5060720 160000 730926 160010 761042 160010 761121 160010 761042 160010 761121 160010 776659 160010 761042 160010 761121 160010 761121 160044 761121 160044 761121 160044 631946 160044 632037 160044 750385 160044 761084 160044 761121 160044 761084 160070 761121 160070 761042 160070 761042 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS Planned Use of Balance Capital Asset Contributions Income from Investments Local Comm Stabilization Share Total Revenue Indirect Costs Depreciation Park Improvements Depreciation Equipment Depreciation Park Improvements Depreciation Equipment Motor Pool Fuel Charges Depreciation Park Improvements Depreciation Equipment Depreciation Equipment Depreciation Equipment Depreciation Equipment Rental Units or Events Sales Retail Merchandise Depreciation Buildings Depreciation Equipment Depreciation Buildings Depreciation Equipment Depreciation Park Improvements Depreciation Park Improvements 500.00 180.00 203,000.00 580,788 (55,451) 50,000 323,212 898,549 116,224.00 300.00 3,000.00 300.00 6,000.00 3,600.00 200.00 12,000.00 3,200.00 800.00 1,900.00 (150,000.00) 150,000.00 60,000.00 700.00 3,300.00 400.00 2,000.00 10,900.00 5,000.00 PROPRIETARY/SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit. Account Name 1060290 133050 750448 Postage-Standard Mailing 1060290 133050 774677 Insurance Fund Total Expenditures 18 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS 'PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 5060720 160070 761121 Depreciation Equipment 5060725 160070 761084 Depreciation Buildings 5060725 160070 761121 Depreciation Equipment 5060725 160070 761042 Depreciation Park Improvements 5060725 160070 730789 General Program Administration 5060732 160070 761042 Depreciation Park Improvements 5060735 160070 761042 Depreciation Park Improvements 5060805 160210 761156 Depreciation Vehicles 5060805 160210 761121 Depreciation Equipment 5060831 160210 761042 Depreciation Park Improvements 5060870 160210 761042 Depreciation Park Improvements 5060870 160210 761121 Depreciation Equipment 5060910 160430 730789 General Program Administration Total Expenses 11,000.00 1,600.00 4,000.00 4,700.00 465,625.00 2,700.00 1,900.00 8,000.00 15,300.00 2,100.00 900.00 900.00 150,000.00 898,549.00 RADIO COMMUNICATIONS FUNDS (#53600) Revenue 1080310 115150 665882 Planned Use of Balance Total Revenue 48,000.00 48,000.00 Expenses 1080310 115150 788001 40400 Transfers Out - Project Work Order Total Expenses 48,000.00 48,000.00 PROJECT WORK ORDER FUND (#404001 Project ID 100000002517, Activity, PROJ Revenue 1040101 148020 695500 53600 Transfers in - Radio Communications Total Revenue 48,000.00 48,000.00 Expenses 1040101 148020 796500 Budgeted Equity Adjustment 48,000.00 Total Expenses 48,000.00 19 SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name RADIO COMMUNICATIONS FUND (#53600) Revenue 1080310 115150 665882 Planned Use of Balance Total Revenue 286,000.00 $ 286,000.00 $ 286,000.00 $ 286,000.00 $ 286,000.00 286,000.00 3,555.00 $ 7,110.00 $ 12,357.00 24,714.00 (175,227.00) 71,098.00 247,138.00 158,921.00 $ 31,824.00 $ Expenses 1080310 116170 788001 63600 DRAIN EQUIPMENT FUND (#63900) Revenue 6010101 149750 632401 6010101 149750 632401 6010101 149750 665882 6010101 149750 695500 57234 6010101 149750 695500 57434 Transfers Out - Info Tech Total Expenses 26464 Vehicle Rental 26475 Vehicle Rental Planned Use of Balance Transfer In - Pontiac Water Transfer In - Pontiac Sewer Total Revenue 286,000.00 286,000.00 7,110.00 24,714.00 31,824.00 286,000.00 $ 286,000.00 $ 286,000.00 $ 286,000.00 $ Expenses 6010101 6010101 6010101 149750 761156 26464 Depreciation Vehicles 149750 761156 26475 Depreciation Vehicles 149750 796500 Budgeted Equity Adjustment Total Expenses $ 3,555.00 $ 7,110.00 $ 7,110.00 12,357.00 24,714.00 24,714.00 143,009.00 - - $ 158,921.00 $ 31,824.00 $ 31,824.00 PONTIAC WATER FUND (#57234) Revenue 6010101 149667 632450 6010101 149667 665882 Water Sales General Planned Use of Balance Total Revenue 3,555.00 $ 71,098.00 74,653.00 $ 7,110.00 $ 7,110.00 $ 7,110.00 7,110.00 Expenses 6010101 6010101 149667 771639 149667 788001 63900 Drain Equipment Transfers Out - Drain Equipment Total Expenses 3,555.00 $ 71,098.00 7,110.00 $ 7,110.00 74,653.00 $ 7,110.00 $ 7,110.00 20 21 ACCOUNT NUMBER FY 2019 FY 2020 AMENDMENTS AMENDMENTS OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS FY 2018 AMENDIVIENTS Expenses 1080201 1080601 1080601 731458 731458 731780 152150 152150 152150 24,714.00 24,714.00 12,357.00 24,714.00 247,138.00 - $ 259,495.00 $ 24,714.00 $ SCHEDULE B PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Account Name Sewage Disposal Services Planned Use of Balance Total Revenue Drain Equipment Transfers Out - Drain Equipment Total Expenses Employee In-Service Training Employee In-Service Training Employee In-Service Training Employee In-Service Training Employee In-Service Training Total Expenses Planned Use of Balance Total Revenue Professional Services Professional Services Software Support/Maintenance Total Expenses Dept ID Program Acct Fund Aff 0 er Unit PONTIAC SEWER FUND (#57434) Revenue 6010101 149667 632086 6010101 149667 665882 Expenses 6010101 149667 771639 6010101 149667 788001 63900 FRINGE BENEFIT FUND (#67800) Expenses 9011501 183190 730576 1060501 183190 730576 1060601 183190 730576 1060230 183190 730576 1020501 183190 730576 INFORMATION TECHNOLOGY FUND (#63600) Revenue 1080101 152000 665882 $ 12,357.00 $ 24,714.00 $ 24,714.00 247,138.00 - $ 259,495.00 $ 24,714.00 $ 24,714.00 (17,000.00) $ 18,000.00 (8,000.00) 2,000.00 5,000.00 - $ (17,000.00) $ (17,000.00) 18,000.00 18,000.00 (8,000.00) (8,000.00) 2,000.00 2,000.00 5,000.00 5,000.00 $ 1,194,699.00 $ 1,356,699.00 $ 1,356,699.00 1,194,699.00 $ 1,356,699.00 $ 1,356,699.00 447,703.00 $ 162,000.00 746,996.00 1,356,699.00 $ 447,703.00 162,000.00 746,996.00 1,356,699.00 447,703.00 $ 746,996.00 1,194,699.00 $ SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name MOTOR POOL FUND (#66100) Revenue 1030811 184010 695500 50800 Transfers In - Parks and Recreation 61,327.00 Total Revenue 61,327.00 Expenses 1030811 184010 796500 TELEPHONE COMMUNICATIONS FUND (#67500) Expenses 1080601 152000 730373 1080601 152070 731878 Budgeted Equity Adjustment Total Expenses Contracted Services Sublet Repairs 61,327.00 61,327.00 22,000.00 (22,000,00) Total Expenses 22 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2018 BUDGET AMOUNT ADOPTED AS FY 2018 FAVORABLE/ BUDGET AMENDED FORECAST (UNFAVORAEILE). PERCENT REVENUES GENERAL FUND Taxes Federal Grants State Grants Other Intergovernmental Revenue Charges for Services Indirect Cost Recovery Investment Income Other Revenues $ 226,626,698.00 693,892.00 20,565,1342.00 44,760,644.00 110,083,318.00 8,134,737.00 1,904,700.00 9,090,297.00 $ 226,626,698.00 693,354.00 20,565,006,00 44,760,644.00 111,384,317.00 8,134,737,00 1,904,700.00 9,090,297.00 226,626,698,00 $ 726,134.00 32,780.00 19,545,006.00 (1,020,000.00) 46,468,690.00 1,708,046,00 112,633,817.00 1,249,500.00 8,134,737.00 1,919,700.00 15,000,00 9,096,187.00 5,890,00 0,00% 4,73% -4.96% 3.82% 1.12% 0.00% 0.79% 0.06% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 421,860,128,00 $ 423,159,753.00 425,150,969.00 $ 1,991,216.00 0.47% PLANNED USE OF FUND BALANCE $ 33,122,397.00 $ 44,098,676.21 $ 44,098,676.21 $ 0.00% TOTAL GFIGP FUNDS $ 454,982,525.00 467,258,429.21 469,249,645.21 1 991 216 00 0.43% EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court $ 52,897,286.00 $ 53,962,320.00 46,779,820.00 $ 7,182,500.00 13.31% 52nd District Court 17,468,272.00 17,515,527.21 17,055,527.21 460,000.00 2.63% Probate Court 6,422,263,00 6,432,702.00 6,187,702.00 245,000.00 3.81% TOTAL ADMIN. OF JUSTICE $ 76,787,821.00 $ 77,910,549.21 $ 70,023,049.21 $ 7,887,500.00 10.12% LAW ENFORCEMENT Prosecuting Attorney 20,714,070.00 20,800,650.00 20,339,650.00 461,000.00 2.22% Sheriff 151,190,737,00 153,140,216.26 153,956,716,26 (816,500.00) -0.53% TOTAL LAW ENFORCEMENT $ 171,904,807.00 $ 173,940,866.26 $ 174,296,388.26 $ (365,500.00) -0.20% GENERAL GOVERNMENT Clerk/Register of Deeds 10,750,706.00 10,865,528.00 9,867,628.00 997,900,00 9.18% Treasurer 8,853,534.00 8,923,067.00 8,911,767.00 11,300.00 0.13% Board of Commissioners 3,093,086.00 3,161,914.00 3,111,914.00 50,000.00 1.58% Library Board 1,368,601.00 1,370,931,00 1,374,931.00 (4,000.00) -0.29% Water Resources Commissioner 6,738,890.00 6,836,755.00 6,836,755.00 0.00% TOTAL GENERAL GOVERNMENT $ 30,804,817.00 $ 31,158,196.00 $ 30,102,995.00 $ 1,055,200.00 3.39% COUNTY EXECUTIVE County Executive Admn. Management and Budget Central Services Facilities Management Human Resources Health and Human Services Public Services Economic Dev, and Comm Affairs TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS $ 7,896,852.00 20,299,401.00 2,665,437.00 1,374,924.00 4,090,723.00 67,324,551.00 18,036,978.00 8,386,708,00 $ 130 075 574.00 $ 409,573,019.00 $ 7,912,275.00 20,498,094,46 2,903,483.00 1,382,641.00 4,374,037,00 68,168,800.28 18,293,759.00 9,181,206.00 $ 132,714,295.74 $ 415,723,906.21 $ 7,900,275.00 19,584,094.46 2,903,483,00 1,399,641.00 4,338,637.00 66,293,000.28 18,164,659,00 8,874,106,00 $ 129,437,895.74 $ 403,860,306.21 12,000.00 0.15% 934,000.00 4,56% 0.00% (17,000.00) -1.23% 35,400.00 0.81% 1,875,800.00 2.75% 129,100.00 0.71% 307,100.00 3.34% 3,276,400.00 2.47% 11,863,600.00 2.85% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTAL $ 45,409,506.00 51,534,523.00 51,534,523.00 0,00% TOTAL GOVERNMENTAL EXPENDITURES $ 454,982,625.00 $ 467,258,429.21 $ 456 394 829.21 $ 11,863,600.00 2.54% General Fund/General Purpose Favorablei(Unfavorable) - Budget Perspective GAAP Required Adjustment (eliminating use of fund balance "revenue") GAAP - BASED REPORT (forecasted impact on Fund Balance) 13,854,816.00 $_ 13,854,818.00 $ (44,098,676.21) $ (44,098,676.21) ($30,243,860.21) ($30,243,860.21) 23 Homeland Security - Disaster Control Health Division Children's Village Total Federal Grants 60,800.00 60,800.00 100,872.00 100.334.00 300,000.00 300,000.00 693,892.00 $ 693,354.00 $ 60,800.00 100,334.00 300,000.00 726,134.00 $ 0.00% 0.00% 0.00% 32,780.00 4.73% COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2018 FIRST QUARTER REPORT ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST AMOUNT FAVORABLE (UNFAVORABLE), PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TAXES (601000-6019991 Property Taxes - July Tax Levy $ 226,148,195.00 $ 226,148,198.00 $ 226,148,198.00 $ 0.00% Other Taxes - Delinquent Tax - Prior Years 98,500.00 98,500.00 98,500.00 0.00% Treasurer Payment in Lieu of Taxes 300,000.00 300,000.00 300,000.00 0.00% Other Taxes - Trailer Tax 80 000.00 80,000.00 80,000.00 0.00% Total Taxes $ 226,626,698.00 $ 226,626,698.00 $ 226,626,698.00 $ 0.00% FEDERAL GRANTS (610000-610999) Sheriff - Patrol Sheriff- Corrective Services Sheriff - Investigative/Forensic Services Prosecuting Attorney 0.00% 27,220.00 27,220.00(27,220.00) -100.00% Unfav. Federal funding which was not allocated in FY 2018 for the State Criminal Alien Assistance Program (SCRAP). 0.00% 205,000.00 205,000.00 265,000.00 60,000.00 29.27% Fay. due to Contract with Michigan Department of Health and Human Services Title IV-E. STATE GRANTS (615000-615999) Sheriff - Patrol - $ $ $ 0.00% State Match Foster Care 1,000.00 1,000.00 1,000.00 0.00% Prosecuting Attorney 0.00% Economic Development 0.00% Health Division 4,812,160.00 4,811,324.00 4,811,324.00 0.00% Water Resources Commissioner 0.00% Public Services - Veteran's Services 0.00% Non-Departmental - Child Care Subsidy 15,752,682.00 15,752,662.00 14,732,552.00 (1,020,000.00) -6.46% 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 $ 20,565,842.00 $ 20,565,006.00 $ 19,545,006.00 $ (1,020,000.00) -4.96% OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental $ 42,510,178.00 $ 42,519,178.00 $ 44,227,224.00 $ 1,708,046.00 4.02% Favorability due to 2017 Personal Property Loss Reimbursement revenue. A budget amendment is recommended to transfer $1,708,046 from the General Fund to the Building Authority Animal Control Debt Service Fund (#31425) to utilize the one-time favorable revenue toward future debt payments. HHS - Homeland Security 18,000.00 18,000.00 18,000.00 0.00% Circuit Court 4,500.00 4,500.00 4,500.00 0.00% District Court 1,800.00 1,600.00 1,800.00 0.00% 24 COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2018 FIRST QUARTER REPORT - $ - $ 0.00% 2,586,500.00 2,511,500.00 (75,000.00) -2.90% Unfav. Civil Mediation Payments ($75,000) due to a reduction in use of mediation. Unfav. Refund Fees PD Def Attorney ($50,000) due to a decrease in activity. Unfav. Jury Fees ($20,000) due to reduction in jury trials. Partially offset by fay. Court Costs 650,000 due to more than anticipated revenue. Fay. E Filing Fees $20,000 due to unanticipated E-Filing revenue. 1,799,500.00 1,794,500.00 (5,000.00) -0.28% Unfav. Reimb Clinical Evaluations ($15,000) due to a reduction in family caseload. Partially offset by and increase in Board and Care $10,000. 3,784,200.00 3,859,200.00 75,000.00 1.98% Fav. State Law Costs $75,000 as well as Ordinance Fines and Costs $50,000 due to continued collection efforts. Partially offset by unfav. Garnishment Fees ($25,000) and Probation Fees ($25,000) due to a reduction in caseload. AMOUNT ADOPTED AMENDED FY 2016 FAVORABLE BUDGET BUDGET FORECAST {UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriff 268,706.00 268,706.00 268,706.00 0.00% Non-Departmental - Reimb Judges Salaries 1,948,460.00 1,948,460.00 1,948,460.00 0.00% Total Other Intergovernmental Revenue $ 44,760,644.00 $ 44,760,644.00 $ 46,468,690.00 $ 1,708,046.00 3.82% CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration $ Circuit Court - Civil/Criminal 2,456,000.00 Circuit Court - Family Division 1,799,500.00 District Court - Division I (Novi) 3,764,200.00 District Court- Division 11 (Clarkston) 1,731,200.00 1,731,200.00 1,771,200,00 40,000.00 2.31% Fav. Ordinance Fines and Costs $20,000 as well as State Law Costs $20,000 due to an increase in Criminal/Traffic caseload and continued collection efforts. District Court - Division III (Rochester Hills) 3,563,900,00 3,563,900.00 4,018,900.00 455,000.00 12.77% Fay. Ordinance Fines and Costs 6400,000 as well as State Law Costs $75,000 based on continued collection efforts. Partially offset by unfav. Probation Fees ($20,000) due to probationer's inability to pay monthly Probationary Oversight Expense. District Court - Division IV (Troy) 2,263,350.00 2,263,350.00 2,300,850.00 37,500.00 1.66% Fay. Ordinance Fines and Costs $15,000; Refund Fees PD Def Attorney $12,500; along with State Law Costs $10,000 based on continued collection efforts. Probate Court - Estates and Mental Health 516,600.00 516,600.00 546,600.00 30,000.00 5.81% Fay. Gross Estate Fees $50,000 due to an increase in fees paid. Partially offset by unfav. Refund Fees PD Def Attorney ($20,000) due to a decrease in activity. Total Administration of Justice 16,114,750.00 $ 16,245,250.00 $ 16,802,750.00 $ 557,500.00 3.43% Law Enforcement Prosecuting Attorney 295,053.00 $ 295,053.00 287,553.00 $ (7,500.00) -2,54% Unfav. Reimb General ($5,000) due to less reimbursement from courts and Welfare Fraud Case Review ($2,500) due to the State performing the review in-house. Sheriffs Office 1,900.00 1,900.00 1,900.00 0.00% Sheriff - Administrative Services 392,400.00 392,400.00 392,400.00 0.00% 25 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2018 FIRST QUARTER REPORT Sheriff - Corrective Services ADOPTED BUDGET 3,233,298.00 AMENDED BUDGET 3,362,584.00 FY 2018 FORECAST 3,222,584.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (140,000.00) -4.16% Unfav. Reimb Salaries ($100,000) due to declining reimbursements, Inmate Board and Care ($50,000) from inmates inability to pay, Fee Income ($20,000) from jail commissary collections from inmates accounts, OUIL Third Offense ($10,000) reduction in court driven assessments and Clinic Charges ($10,000) from inmates inability to reimburse for clinic services; partially offset by Diverted Felon $50,000 due to higher number of inmates with certain offenses that are billable to the state. Sheriff - Corrective Services Satellites 645,356.00 645,386.00 645,386.00 0.00% (150,000.00) Sheriff - Emergency Response and Prep Sheriff - Patrol Services Sheriff - Emergency Communications Operations Sheriff - Investigative Forensic Services 832,220.00 50,452,186.00 1,598,337.00 1,015,000.00 1332,220,00 51,319,888.00 1,598,337.00 1,015,000.00 682,220.00 51,319,888.00 1,598,337.00 1,205,000.00 -18.02% Unfav. Civil Action Service Fees ($160,000) due to the decline in number of foreclosures and civil service requests (see corresponding favorability in Fees Civil Service expenditures). 0.00% 0.00% 190,000.00 18.72% Fay. Drug Testing $150,000 collected from Results Program and probation clients. Also fay. Reimb Salaries $40,000 from unbudgeted billable activity. Total Law Enforcement $ 58,465,780.00 $ 59,462,768.00 $ 59,355,268.00 $ (107,500,00) -0.18% 10,000.00 0.45% Fay. Costs $5,000 due to revenue associated with court ordered fees and CVR County Portion $5,000 due to increased activity. 0.00% 385,000.00 3.36% Fay. Recording Fees $300,000 due to change in legislation in FY 2017 and Deeds $100,000 due to increased activity.Partially Offset by Unfavorable Reimb. General (815,000) due to less than anticipated use. General Government Clerk - County Clerk $ 2,212,100.00 $ 2,212,100.00 $ 2,222,100.00 5 Clerk - Elections 80,700.00 80,700.00 80,700.00 Clerk Register of Deeds & Micrographics 11,449,500.00 11,449,500.00 11,834,500.00 0.00% (4,000,00) -32.00% Unfavorable due to change in vendors and anticipated reduction in prescription program royalty fee income. 1,500.00 10.71% Favorable Reimb. Salaries $3,000 due to State aid to public libraries; partially offset by unfavorable Copier Machine Charges ($1,500) due to increased functionalities of downloading and e-mailing documents. 10,000.00 0.40% Fay - Reimbursement General $5,000 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fay - Soil Erosion Fees $5,000 increase in building activity/permits due to improvement in the housing market. Treasurer 4,802,300.00 4,802,300.00 4,802,300.00 Board of Commissioners 12,500.00 12,500.00 8,500.00 Library Board 14,000.00 14,000.00 15,600.00 Water Resources Commissioner 2,497,177.00 2,497,177,00 2,507,177.00 Total General Government 21,068,277.00 $ 21,058,277.00 $ 21,470,777.00 $ 402,500,00 1.91% 26 County Exec - Compliance Office County Exec - Corp Counsel County Exec - Admin M&B - Equalization Division M&B - Fiscal Services Division Central Services - Support Services Human Resources HHS -Administration HHS - Health Division 3,260,000.00 505,600.00 321,950.00 4,267,834.00 3,260,000.00 505,600.00 321,950.00 4,267,834.00 3,260,000.00 505,600.00 324,950.00 4.185,834.00 3,000.00 (82,000.00) COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2018 FIRST QUARTER REPORT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST fUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES County Executive County Exec - Compliance Office $ 265,690.00 $ 265,690.00 $ 265,690.00 0.00% 0.00% 0.00% 0.93% Fav, Due to greater than anticipated Vending Machine Commission. 0.00% 0.00% -1.92% Unfav. Immunizations ($136,000) due to decrease in demand. Partially offset by fay. Rabies Vaccine Fees $33,000; fay. Hepatitis Vaccine $15,000; and Licenses $6,000 due to increase in demand. 15.68% Fay. Board and Care 8300,000 as well as Out County Board and Care $200,000 due to increase in Department of Health and Human Services placement. HHS - Children's Village 3,189,200.00 3,189,600.00 3,689,600.00 500,000,00 HHS - Homeland Security 0.00% Public Services - Community Corrections 190,000.00 190,000.00 190,000.00 0.00% Public Services - IVISU Extension 0.00% Public Services - Medical Examiner 339,000.00 339,000,00 339,000.00 0.00% Public Services - Animal Control Public Services - Circuit Court Probation Economic Dev. & Comm. Affairs - Admit) Economic Dev. & Comm. Affairs - PEDS Total County Executive Non-Departmental Non-Dept - Charges for Services Total Non-Departmental 1,088,311.00 1,086,311.00 24,000.00 (24,000.00) 441,225.00 441,225.00 $ 13,717,699.00 $ 13,891,210.00 $ 14,288,210.00 $ 397,000,00 716 812.00 $ 716,812.00 716,812.00 715,812.00 $ 716,812_00 $ 716,812.00 $ 0.00% 0.00% -100.00% Unfav. Seminars/Conferences revenue for Business Roundtable which will not occur in FY2018. 0.00% 2.86% 0.00% 0.00% 913,200.00 24,000.00 441,225.00 Total Charges for Services $ 110,083,318.00 $ 111,384,317.00 $ 112,633,817.00 $ 1,2494500.00 1,12% 27 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2018 FIRST QUARTER REPORT ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES INDIRECT COST RECOVERY (640100) $ 8,134,737.00 $ 8,134,737.00 $ 8,134,737.00 $ 0.00% INVESTMENT INCOME (655000-655999) District Courts (Div. L - IV) Sheriff Corrective Services Sheriff Investigative/Technical Services Treasurer Clerk/Register of Deeds 2,500.00 2,500.00 17,500.00 15,000.00 600.00% Fav. due to investment base and market rate adjustment. 2,200.00 $ 2,200.00 $ 2,200.00 $ 0.00% 0.00% O.00% 100,000.00 100,000.00 100,000.00 0.00% Economic Development Non-Departmental Total Investment Income 1,800,000.00 1,1300,000.00 1,800,000.00 $ 1,904,700.00 $ 1,904,700.00 $ 1,919,700.00 $ O.00% 0.00% 0.79% 15,000.00 OTHER REVENUES (670000-695500) Circuit Court-Donations Circuit Court-County Auction Circuit Court District Courts (Div. I - IV) Probate Court Prosecuting Attorney Sheriff Office 5,000.00 5,000.00 5,000.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Sheriff - Administrative Services 0.00% Sheriff - Corrective Services 0.00% Sheriff - Corrective Services-Satellites 0.00% Sheriff - Emergency Reap and Prepare 0.00% Sheriff - Patrol Services 6,000.00 6,000.00 6,000.00 0.00% Sheriff - Emergency Communications Operations Sheriff - Investigative/Forensic Svc Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Water Resources Commissioner 0.00% 16,720.00 16,720.00 100.00% Fay. Refund of Prior Years Expenditures $15,716 for reimbursement of Sheriff's overtime and Adjustment Prior Years Revenue $1,004 High Intensity Drug Trafficking Area (HIDTA) prior year reimbursement 0.00% 0.00% 0.00% 0.00% 0.00% 28 COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2018 FIRST QUARTER REPORT County Exec - Compliance Office Management and Budget - Fiscal Services Central Services - Support Services Human Resources Facilities Management Engineering Health Division - Contributions Health Division Health Division - Transfers In Children's Village Children's Village - Transfers In Homeland Security Public Services - Medical Examiner Public Services - Animal Control-Other Revenues Public Services - Animal Control-Transfers In Economic Development & Comm Affairs - Other AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 0.00% 600.00 600.00 3,100.00 2,500.00 416.67% Fay. Prior Year's Revenue due receipt of FY 2017 Vending Machine Commission payment higher than anticipated. 0,00% 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Economic Development - Contributions 29,240.00 29,240.00 29,240.00 0.00% Non Departmental - Donations Non-Dept - Sundry Sheriffs' Transfers In 0.00% 417,500.00 417,500.00 417,500.00 - 0.00% 31,957.00 31,957.00 18,627.00 (13,330.00) -41.71% Unfav. ($13,330) due to Transfer In budget occurring beyond life of budget amendments for MR #13315 ($9,430) and MR #14177 ($3,900) Treasurers' Transfers 2,600,000.00 2,600,000.00 2,600,000.00 0.00% Non-Departmental - Transfers In 6,000,000.00 6,000,000.00 6,000,000.00 0.00% Total Other Revenues 9,090,297.00 $ 9,090,297.00 9,096,187.00 $ 5,890.00 0.06% PLANNED USE OF FUND BALANCE (665000-665999) Encumbrances and Carry forwards Use of Prior Yrs Fund Balance Total Planned Use of Fund Balance 5,039,686.21 5,039,686.21 $ 33,122,397.00 $ 39,058,990.00 39,058,990.00 0.00% 0.00% 0.00% $ 33,122,397.00 $ 44,098,676.21 $ 44,098,676.21 $ TOTAL GEN. FUND! GEN. PURPOSE REVENUE $ 4.54,982,526.00 $ 467,258,429.21 $ 469,249,645.21 $ 1,991,216.00 0.43% 29 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Personnel Expenditures $ 9,342,100.00 $ 9,342,100.00 $ 8,942,100.00 $ 400,000.00 4.28% - Fay. due to underfilled and vacant positions. Operating Expenditures 110,876.00 449,900.00 299,900.00 150,000.00 33.34% Fay. Expendable Equipment $125,000 due to lower than anticipated use. Fav. Special Projects $75,000 due to the distribution of Judicial Technology funds from the State and Judge On-Line project (MR #09017) used for courtroom technology improvements. Partially offset by unfav. Library Continuations ($50,000) due to higher than anticipated use. internal Support Expenditures 401,464.00 481,743.00 474,243.00 7,500.00 1.56% - Fay. Info Tech CLEMIS due to lower than anticipated use. Transfer Out 0.00% $ 9,854,440.00 $ 10,273,743.00 $ 9,716,243.00 $ 557,500.00 5.43% Business Division Personnel Expenditures $ 1,783,372.00 $ 1,783,372.00 $ 1,633,372.00 $ 150,000.00 8.41% - Fay. due to underfilled and vacant positions. Operating Expenditures 131,834.00 131,834.00 81,834.00 50,000,00 37.93% - Fay. Visiting Judges $50,000 due to lower than anticipated use. Internal Support Expenditures 164,842.00 164,842.00 239,842.00 (75,000.00) -45.50% - Unfav. Info Tech Operations due to higher than anticipated use. Civil / Criminal Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 2,080,048.00 $ 2,080,048.00 $ 1,955,048.00 $ $ 1,883,613.00 $ 1,883,613.00 $ 1,908,613.00 $ 5,187,688.00 5,968,094.00 4,243,094.00 2,359,256.00 2,486,788.00 2,261,788.00 $ 9,430,557.00 $ 10,338,495.00 $ 8,413,495.00 $ 125,000.00 6.01% (25,000.00) -1.33% - Unfav. due to overfilled positions as well as an Emergency Salary position that is being charged to this division but not budgeted. 1,725,000.00 28.90% - Fay. Defense Atty Fees $700,000 and Defense Atty Fees Trials $575,000 due to increased budget allocation as a result of prior year carryforward for Juveniles to Life Without Parole (JLVV0P). Fay. Juror Fees and Mileage $200,000 along with Attorney Fees Mediators $100,000 due to a decline in caseload. Fay. Defense Atty Fees Appellate $150,000 due to a decline in both caseload and requests for appointed counsel. 225,000.00 9.05% - Fay. Info Tech Operations due to lower than anticipated use. 1,925,000.00 18.62% 30 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED P12018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 550,000.00 4,100,000.00 (75,000.00) Family Division/Juvenile Maint. Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 11,746,860.00 $ 11,746,860.00 $ 11,196,860.00 $ 12,743,184.00 12,743,184.00 8,643,184.00 1,795,544.00 1,795,672.00 1,870,672.00 5,246,653.00 4,984,318.00 4,984,318.00 4.68% - Fay. due to underfilled and vacant positions. 32.17% - Fay. due to decrease in placements to State Institutions $3,250,000 and Priv Institutions Residential $775,000. Fay. Professional Services $75,000 due to lower than anticipated use. Offset by unfavorable Non-Dept Child Care Subsidy Revenue (50% Reimbursement). 4.18% - Unfav. Info Tech Operations due to higher than anticipated use. 0.00% - $ 31,532,241.00 $ 31,270,034.00 $ 26,695,034.00 $ 4,575,000.00 14.63% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 24,755,945.00 $ 24,755,945.00 $ 23,680,945.00 $ 18,173,582.00 19,293,012.00 13,268,012.00 4,721,106.00 4,929,045.00 4,846,545.00 5,246,653.00 4,984,318.00 4,984,318.00 1,075,000.00 4.34% 6,025,000.00 31.23% 82,500.00 1.67% 0.00% $ 52,897,286.00 $ 53,962,320.00 $ 46,779,820.00 $ 7,182,500.00 13.31% 31 $ 4,314,794.00 $ 4,314,794.00 $ 4,189,794.00 1,021,191.00 1,021,191.00 1,006,191.00 7,500.00 359,843.00 367,343.00 355,641.00 125,000.00 15,000.00 $ 5,691,626.00 $ 5,703,328.00 $ 5,555,828.00 $ 147,500.00 2.59% 75,000.00 $ 2,202,500.00 $ 2,202,500.00 $ 2,127,500.00 648,811.00 648,811.00 628,811.00 20,000.00 205,736.00 199,833.00 210,736.00 5,000.00 Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 2.90% - Fay. due to turnover and underfilled positions/vacancies. 1.47% - Fay. Defense Attorney Fees $10,000 due to restructured scheduling improvements and efforts to contain costs. Fay. Medical Exam $5,000 due to lower than anticipated use. 2.04% - Fay. info Tech Operations due to lower than anticipated use. 0.00% 3.41% - Fay. due to turnover and underfilled positions/vacancies. 3.08% - Fay, Defense Attorney Fees due to restructured schedule for defense attorneys. 2.37% - Fay. Info Tech Operations due to lower than anticipated use. 0.00% - COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 236,703.00 $ 236,703.00 5 10,300.00 10,300.00 1,935.00 1,935.00 236,703.00 $ 5,300.00 1,935.00 5,000.00 0.00% - 48.54% 0.00% 0.00% Fay. Visiting Judges due to lower than anticipated use. $ 248,938.00 $ 248,938.00 $ 243,938.00 $ 5,000.00 2.01% Total Division 2- Clarkston $ 3,051,144.00 $ 3,062,047.00 $ 2,962,047.00 $ 100,000.00 3.27% 32 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures $ 4,079,798.00 $ 4,079,798.00 $ 3,899,798.00 416,733,00 416,733.00 379,233.00 180,400.00 37,500.00 4.41% - Fay. due to turnover and underfilled positions. 9.00% - Fay. Postage Standard Mailing $15,000 along with Juror Fees and Mileage $10,000 due to continued efforts to minimize expenses and contain costs. Fav. Defense Attorney Fees $12,500 due to a decrease in requests for appointed counsel. Internal Support Expenditures 814,425.00 826,078.00 826,078.00 0.00% - Transfers Out 0.00% $ 5,310,956.00 $ 5,322,609.00 $ 5,105,109.00 $ 217,500.00 4.09% 0.63% - Fay. due to turnover and undertilled positions/vacancies. -7,07% - Unfav. Defense Attorney Fees ($50,000) due to an increase in requests for appointed counsel. Partially offset by fay. Electrical Service $12,500 due to lower than anticipated use. 4.74% - Fay. Info Tech Operations $7,500 and Equipment Rental $5,000 due to lower than anticipated use. Division 4- Troy Personnel Expenditures $ 2,384,376.00 $ 2,384,376.00 $ 2,369,376.00 15,000.00 Operating Expenditures 526,388.00 530,307.21 567,807.21 (37,500.00) Internal Support Expenditures 254,844.00 263,922.00 251,422.00 12,500.00 $ 3,165,608.00 $ 3,178,605.21 $ 3,188,605.21 $ (10,000.00) -0.31% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 13,218,171.00 $ 13,218,171.00 $ 12,823,171.00 $ 2,623,423.00 2,627,342.21 2,587,342,21 1,626,678.00 1,670,014.00 1,645,014.00 395,000.00 40,000.00 25,000.00 2.99% 1.52% 1.50% $ 17,468,272.00 $ 17,515,527.21 $ 17,055,527.21 $ 460,000.00 2.63% 33 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial/Administration Personnel Expenditures $ 2,399,017.00 $ 2,399,017.00 $ 2,299,017.00 $ 100,000.00 Operating Expenditures 29,481.00 29,481.00 29,481.00 Internal Support Expenditures 284,930.00 288,316.00 283,316.00 5,000.00 Transfer Out - - - 4.17% 0,00% 1.73% Fay, due to turnover and underfilled positions/vacancies. Fay. Info Tech Operations due to less than anticipated use. $ 2,713,428.00 $ 2,716,814.00 $ 2,611,814.00 $ 105,000.00 3.86% $ 2,293,622.00 $ 2,293,622.00 $ 2,143,622.00 $ 150,000.00 6.54% Fay. due to turnover and undertilled positions/vacancies. 781,943.00 781,943.00 861,943.00 (70,000.00) -8.95% Unfav. Defense Attorney Fees ($40,000) and Fees Guardian Ad Litem ($30,000) due to an increased number of case filings and continued high demand for these services. 633,270.00 640,323,00 580,323.00 60,000.00 9.37% Fav. Info Tech Operations $35,000 due to less than anticipated use. Fav. Equipment Rental $26,000 based on actual usage. $ 3,708,835.00 $ 3,715,888.00 $ 3,575,888.00 $ 140,000.00 3.77% Estates/Mental Health Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures $ 4,692,639.00 $ 4,692,639.00 $ 4,442,639.00 $ Operating Expenditures 811,424.00 811,424.00 881,424.00 Internal Support Expenditures 918,200.00 928,639.00 863,639.00 Transfer Out 250,000.00 5.33% (70,000.00) -8.63% 65,000.00 7.00% $ 6,422,263.00 $ 6,432,702.00 $ 6,187,702.00 $ 245,000.00 3.81% 34 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES — Administration Personnel Expenditures $ 2,354,44t00 $ 2,354,441.00 $ 2,354,441.00 $ 0.00% Operating Expenditures 515,213.00 515,213.00 512,213.00 Internal Support Expenditures 1,927,857.00 1,947,437.00 1,922,437.00 Pay. Witness Fees and Mileage $15,000, Travel & Conference $12,000, Computer Research Service $10,000, Printing $10,000, Training $10,000, Professional Services $9,000, Filing Fees $5,000, Security Supplies $5,000, Personal Mileage $4,000, Microfilming and Reproductions $3,000, and Expendable Equipment $2,000 due to less than anticipated use; partially offset by unfav. Library Continuations ($60,000) and Extradition Expense ($22,000) due to forecasted usage. Fav. due to Info Tech Operations $20,000 and Motor Pool $5,000 due to actual usage. 3,000.00 0.58% 25,000.00 1.28% Transfers 67,000.00 67,000.00 0.00% Litigation Personnel Expenditures Operating Expenditures $ 4,797,511.00 $ 4,884,091.00 $ 4,856,091.00 $ 28,000.00 $ 10,603,067.00 $ 10,603,067.00 $ 10,353,067.00 $ 250,000.00 0.57% 2.36% Fay. due to underfilled positions and positions assigned to this division but actually working across divisional disciplines. 33,296.00 33,296.00 30,296.00 3,000.00 9.01% Fav. Personal Mileage $4,000 due to less than anticipated use; partially offset by unfav. Clothing Allowance ($1,000) due to increased use. Internal Support Expenditures 112,538.00 112,538.00 112,538.00 0.00% Transfers Out 975,027.00 975,027.00 975,027.00 0.00% $ 11,723,928.00 $ 11,723,928.00 $ 11,470,928.00 $ 253,000.00 2.16YD 35 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Warrants Personnel Expenditures $ 2,248,109.00 $ 2,248,109.00 $ 2,148,109.00 $ 100,000.00 4.45% Fav. due to underlined positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 3,199.00 3,199.00 3,199.00 0.00% internal Support Expenditures 24,081.00 24,081.00 24,081.00 0.00% $ 2,275,389.00 $ 2,275,389.00 $ 2,175,389.00 $ 100,000.00 4.39% $ 1,891,047.00 $ 1,891,047.00 $ 1,816,047.00 $ 75,000.00 3.97% Fav. due to underlined positions and positions assigned to this division but actually working across divisional disciplines. 8,458.00 8,458.00 3,458.00 5,000.00 59.12% Fay. Personal Mileage due to less than anticipated use. Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures 17,737.00 17,737.00 17,737.00 0.00% $ 1,917,242.00 $ 1,917,242.00 $ 1,837,242.00 $ Kamm 4.17% Department Personnel Expenditures $ 17,096,664.00 $ 17,096,664.00 $ 16,671,664.00 $ 425,000.00 2.49% Operating Expenditures 560,166.00 560,166.00 549,166.00 11,000.00 1.96% Internal Support Expenditures 2,082,213.00 2,101,793.00 2,076,793.00 25,000.00 1.19% Transfers Out 975,027.00 1,042,027.00 1,042,027.00 0.00% $ 20,714,070.00 $ 20,800,650.00 $ 20,339,650.00 $ 461,000.00 2.22% 36 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT AMENDED BUDGET ADOPTED BUDGET FY 2018 FORECAST EXPLANATION OF SIGNIFICANT VARIANCES 65,736.00 75,736.00 10,000.00 13.20% Fay. Office Supplies $8,000 and Contracted Services $7,000 due to less than anticipated use. Partially offset by unfav. Communications ($5,000) due to increased use. 644,019.00 644,019.00 647,019.00 (3,000.00) -0.47% Unfav. Motor Pool ($4,000) and Info Tech Managed Print Services ($2,000) due to usage: partially offset by fay. Telephone Communications $3,000 due to less than anticipated use. 0.00% 7.21% Fay. due to vacancies, turnover and unclerfills; offset in other divisions. $ 2,324,558.00 $ 2,324,558.00 $ 2,156,858.00 167,700.00 Sheriff's Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Administrative Services Personnel Expenditures 1,858,505.00 $ 1,776,605.00 $ 81,900.00 4.41% Fay. due to Overtime and associated Fringe Benefits; offset in other divisions. $ 1,858,505.00 $ 75,736.00 $ 2,578,260_00 $ 2,578,260.00 $ 2,489,360.00 $ 88,900.00 3.45% COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES SHERIFFS OFFICE Operating Expenditures 1,692,738.00 1,716,595.86 1,681,595.86 35,000.00 2.04% Fay. Uniform Cleaning $20,000, Indigent Orders $10,000 and Postage-Standard Mailing $5,000 due to less than anticipated use. Internal Support Expenditures 78,585.00 78,585.00 87,885.00 (9,300.00) -11.83% Unfav. Info Tech Ops ($7,500) and Info Tech Managed Print Svcs ($5,300) due to usage; partially offset by fav. Radio Communications $3,300 due to less than anticipated use. Transfers Out 0.78% Fay. Salaries and Fringe Benefits $2,580,000 as a result of a large number of vacancies, officers in the academy and officers in training; partially offset by unfav. Overtime ($2,335,000). Hiring, training and filling-in for deputies is the major factor contributing to the use of overtime; offset in other divisions. 0.00% $ 4,095,881.00 $ 4,119,738.86 $ 3,926,338.86 $ 193,400.00 4.69% Corrective Services Personnel Expenditures 31,674,994.00 5 31,674,994.00 $ 31,427,994.00 247,000.00 Operating Expenditures 7,741,746.00 7,896,460.34 7,796,460.34 100,000.00 1.27% Fay. Prisoner Housing Outside of County $75,000, Transportation of Prisoners $15,000, Laundry and Cleaning $8,000, Groceries $5,000 and Provisions $5,000 due to less than anticipated use; partially offset by unfav. Interpreter Fees ($6,000) due to usage. 37 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE Transfers Out AMOUNT AMENDED FY 2018 FAVORABLE BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ---- ------ 8,080,084.00 7,993,084.00 87,000.00 1.08% Fay. Info Tech Ops $174,000 due to less than anticipated use; partially offset by unfav. Radio Communications ($55,200) and Motor Pool ($34,000) due to usage. ADOPTED BUDGET Internal Support Expenditures 7,968,097,00 0.00% 47,384,837,00 $ 47,651,538.34 $ 47,217,538.34 $ 434,000.00 0.91% Corrective Services-Satellites Personnel Expenditures $ 13,734,940.00 $ 13,734,940.00 $ 16,469,940_00 $ (2,735,000.00) -19.91`A Unfav. primarily due to Overtime ($1,490,000) at the Corrective Services Satellite facilities caused by hospital watch, vacant positions, prisoner transport, employee disability and other leaves. Also unfav. Salaries ($650,000) due to overfilled positions and unfav. Fringe Benefits related to overtime ($595,000). 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 126,494.00 126,494.00 116,494.00 10,000.00 7.91% Fav. Laundry and Cleaning $10,000 due to less than anticipated usage. Internal Support Expenditures 1,275,010.00 1,276,416.00 1,256,116.00 20,300.00 1.59% Fay. Motor Pool $13,800, Motor Pool Fuel Charges $4,700 and Telephone Communications $2,000 due to usage. Transfers Out 0.00% $ 15,136,444.00 $ 15,137,850.00 $ 17,842,550.00 $ (2,704,700.00) -17,87% Emergency Response and Preparedness Personnel Expenditures $ 2,373,876.00 $ 2,373,876.00 $ 2,298,876.00 $ 75,000.00 3.16% Fay. Due to vacancy and underfills: offset in other divisions. Operating Expenditures 623,457.00 623,457.00 473,457.00 150,000.00 24.06% Fav. Fees Civil Service $150,000 due to continuing decline in the number of home foreclosures and civil service requests (see corresponding unfavorability in Civil Action Service Fee revenues). 38 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES SHERIFFS OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 90,378.00 111,378.00 135,378.00 (24,000.00) -21.55% Unfav. Telephone Communications ($17,400), and Info Tech Managed Print Svcs ($12,600) due to usage; partially offset by fav. Info Tech Operations $3,500 and Radio Communications $2,400 due to less than anticipated use. 0.00% $ 3,087,711.00 $ 3,108,711.00 $ 2,907,711.00 $ 201,000.00 6.47% $51,496,688 $ 52,294,667.00 $ 50,254,667.00 $ 2,040,000.00 3.90% Fay. due to Salaries and Fringe Benefits as a result of vacancies and turnover; offset in other divisions. Internal Support Expenditures Transfers Out Patrol Services Personnel Expenditures Operating Expenditures 979,054.00 987,199.00 847,199.00 140,000.00 14.18% Fay. Gasoline Charges $50,000, Uniforms $45,000 and Equipment Rental $42,000 due to lower than anticipated usage. Internal Support Expenditures 5,284,973.00 5,492,794.00 5,609,594.00 (116,800.00) -2.13% Unfav. Motor Pool ($151,500) and Equipment Rental ($27,700) due to usage; partially offset by fav. Info Tech CLEMIS $29,700, Radio Communications $18,700 and Info Tech Equipment Rental $13,100 due to less than anticipated use. Transfers Out 788.00 247,715.00 247,715,00 0.00% $ 57,761,503.00 $ 59,022,375.00 $ 56,959,175.00 $ 2,063,200.00 3.50% Emergency Communications Operations Personnel Expenditures $ 7,995,971.00 $ 7,995,971.00 $ 9,032,471.00 $ (1,036,500.00) -12.96% Unfav. due to Overtime and associated Fringe Benefits from vacant positions and turnover. Operating Expenditures Internal Support Expenditures Transfers Out 160,215.00 148,159.00 175,201.00 148,159.00 169,201.00 120,459.00 6,000.00 27,700.00 3.42% Fay. Uniforms $6,000 due to less than anticipated use. 18.70% Fay. Telephone Communications $15,400, Info Tech Ops $10,400 and Info Tech Managed Print Services $6,000 due to less than anticipated use; partially offset by unfav. Radio Communications ($6,000) due to usage. 0.00% $ 8,304,345.00 $ 8,319,331.00 $ 9,322,131.00 $ (1,002,800.00) -12.05% 39 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Investigative/Forensic Svcs Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 9,099,524.00 $ 9,099,524.00 $ 9,379,524.00 $ (280,000.00) -3.08% Unfav. due to Overtime for staff assigned to this division and covering vacancies in other divisions. 764,882.00 854,166.06 844,166.06 10,000.00 1.17% Fay. Contracted Services $75,000, Extradition Expense $12,000 and Software Support Maintenance $10,000 due to less than anticipated use; partially offset by unfav. Laboratory Supplies ($60,000) and Professional Services ($27,000) due to higher than expected use. 2,643,264.00 2,646,698.00 2,466,198.00 180,500.00 6.82% Fay. Motor Pool $115,500, Info Tech Ops $36,000, Motor Pool Fuel charges $19,800, info Tech Managed Print Svcs $12,900 and Telephone Communications $8,400 due to less than anticipated use; partially offset by unfav. Radio Communication ($12,100) due to usage. 334,086.00 602,024.00 602,024.00 0.00% $ 12,841,756.00 $ 13,202,412.06 $ 13,291,912.06 $ (89,500.00) -0.68% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 120,559,056.00 $ 12,164,322.00 $ 18,132,485.00 $ 334,874.00 $ 121,357,035.00 $ 12,455,309.26 $ 18,478,133.00 849,739.00 $ 122,796,935.00 $ 11,994,309.26 $ 18,315,733.00 $ 849,739.00 $ (1,439,900.00) $ 461,000.00 $ 162,400.00 -1.19% 3.70% 0.88% 0.00% $ 151,190,737.00 $ 153,140,216.26 $ 153,956,716.26 $ (816,500.00) -0.53% 40 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES CLERKIREGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 800,086.00 $ 800,086.00 $ 700,086.00 $ 100,000.00 12.50% Fav. due to vacant position. Operating Expenditures 34,900.00 34,900.00 29,700.00 5,200.00 14.90% Fav. Office Supplies $4,000 and Expendable Equipment $1,000 due to less than anticipated use. Internal Support Expenditures 60,359.00 60,359.00 60,359.00 0.00% Transfers Out 0.00% $ 895,345.00 $ 895,345.00 $ 790,145.00 $ 105,200.00 11.75% County Clerk (Vital Stats & Legal Rec's) Personnel Expenditures $ 3,652,076.00 $ 3,652,076.00 $ 3,402,076.00 $ 250,000.00 6.85% Fav. due to vacancies, turnover and underfilled positions. Operating Expenditures internal Support Expenditures Transfers Out 279,160.00 698,799.00 279,160.00 186,660.00 804,919.00 804,919.00 92,500.00 33.14% Fay. Professional Services $33,600 and Office Supplies $28,000 due to less than anticipated use. Also favorable Court Transcripts $23,500 due to prosecutors ordering fewer transcripts; Printing $11,100, Equipment Maintenance $4,900 and Membership Dues $2,000 due to less than anticipated use. Partially offset by unfavorable Metered Postage ($10,600) due to increased rate change and increased activity. 0.00% 0.00% $ 4,630,035.00 $ 4,736,155.00 $ 4,393,655.40 $ 342,500.00 7.23% 41 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures $ 871,829.00 $ 871,829.00 $ 793,029.00 $ 78,800.00 9.04% Fay. due to turnover and underfilled positions. Operating Expenditures 779,078.00 779,078.00 679,078.00 100,000.00 12.84% Fay. Elections Supplies $100,000 due to this year not being a presidential election year. Internal Support Expenditures 294,662.00 303,185.00 303,185.00 0.00% Transfers Out 0.00% $ 1,945,569.00 $ 1,954,092.00 $ 1,775,292,00 $ 178,800.00 9.15% Register of Deeds (and Micrographics) Personnel Expenditures $ 2,664,429.00 $ 2,664,429.00 $ 2,387,229.00 $ 277,200.00 10.40% Fav. due to vacancies, turnover and underfilled positions. Operating Expenditures 271,494.00 271,494.00 $ 186,594,00 84,900.00 31.27% Fay. Metered Postage $25,500,Materials and Supplies $25,000, Professional Services $24,000, Expendable Equipment $6,000, and Printing $3,400 due to less than anticipated use. Internal Support Expenditures 259,611.00 259,753.00 $ 259,753.00 0.00% Transfers Out 0.00% $ 3,195,534.00 $ 3,195,676.00 $ 2,833,576.00 $ 362,100.00 11.33% 42 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2018 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Jury Commission Personnel Expenditures $ 15,383.00 $ 15,383.00 $ 7,083.00 $ 8,300.00 53.95% Fay. due to underhlled position. Operating Expenditures 68,775.00 68,776.00 67,776.00 1,000.00 1.45% Fay. Miscellaneous $1,000 due to less than anticipated use. Internal Support Expenditures 64.00 101.00 101.00 0.00% $ 84,223.00 $ 84,260.00 $ 74,960.00 $ 9,300.00 11.04% Department Total Personnel Expenditures $ 8,003,803.00 $ 8,003,803.00 $ 7,289,503.00 $ Operating Expenditures 1,433,408.00 1,433,408.00 1,149,808.00 $ Internal Support Expenditures 1,313,495.00 1,428,317.00 1,428,317.00 $ Transfers Out 714,300.00 283,600.00 8.92% 19.79% 0.00% 0.00% $ 10,750,706.00 $ 10,865,528.00 $ 9,867,628.00 $ 997,900.00 9.18% 43 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,443,735.00 $ 3,443,735.00 $ 3,365,035.00 $ 78,700.00 2.29% - Fay. underfills and vacant positions. Operating Expenditures 4,512,105.00 4,512,105.00 4,579,505.00 (67,400.00) -1.49% Unfav. Recording Fee Redemption Certificate ($50,000) due to properties withdrawing from foreclosure and Recording Fee Forfeiture Certificate ($40,000) due to properties entering second year of delinquency. Partially offset by favorable Office Supplies $10,000, Twp & City Treas Bonds $8,000, Membership Dues $3,200, and Tax Collection Supplies $1,400 due to less than anticipated use. Internal Support Expenditures 777,694.00 847,227.00 847,227.00 0.00% - Transfers Out 120,000.00 120,000.00 120,000.00 0.00% Division Total $ 8,853,534.00 $ 8,923,067.00 $ 8,911,767.00 $ 11,300.00 0.13% Department Total $ 8,853,534.00 $ 8,923,067.00 $ 8,911,767.00 $ 11,300.00 0.13% 44 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,264,759.00 $ 2,264,759.00 $ 2,244,759.00 $ 20,000.00 0.88% - Favorable due to vacancy, turnover, and underfilled positions. Operating Expenditures 614,190.00 669,490.00 $ 639,490.00 30,000.00 4A8% - Favorable Workshops and Meeting $10,000, Legal Services $5,000, Personal Mileage $5,000, Professional Services-Annual Audit $4,000, Printing $3,000, and Travel and Conference $3,000 due to less than anticipated use. Internal Support Expenditures 214,137.00 227,665.00 $ 227,565.00 0.00% - $ 3,093,086.00 $ 3,161,914.00 $3,111,914.00 $ 50,000.00 1.58% Department Total Personnel Expenditures $2,264,759.00 $2,264,759.00 $ 2,244,759.00 $ 20,000.00 0.88% Operating Expenditures 614,190.00 669,490.00 639,490.00 30,000.00 4.48% Internal Support Expenditures 214,137.00 227,665.00 227,665.00 0.00% $ 3,093,086.00 $ 3,161,914.00 $ 3,111,914.00 $ 50,000.00 1.58% 45 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures $ 510,599.00 $ 510,599.00 $ 510,599_00 $ 0.00% Operating Expenditures 383,333.00 383,333.00 387,333.00 (4,000_00) -1.04% Unfavorable Library Continuations ($5,000) and Periodicals Books Publ Sub ($1,000) due to inflationary price increases. Partially offset by favorable Computer Research Service $2,000 due to less than anticipated use. Internal Support Expenditures 474,669.00 476,999.00 476,999.00 0.00% Transfers $ 1,368,601.00 $ 1,370,931.00 $ 1,374,931.00 $ (4,000.00) -0.29% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 510,599.00 $ 510,599.00 $ 510,599.00 $ 383,333.00 383,333.00 387,333.00 474,669.00 476,999.00 476,999.00 (4,000.00) 0.00% -1.04% 0.00% $ 1,368,601.00 $ 1,370,931.00 $ 1,374,931.00 $ (4,000.00) -0.29% 46 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 224,606.00 $ 224,606.00 $ 224,606.00 $ 0.00% Operating Expenditures 487,975.00 487,975.00 487,975.00 0.00% Internal Support Expenditures 5,970,144.00 6,036,489.00 6,036,489.00 0.00% Transfers 56,165.00 57,685.00 87,685.00 0.00% Division Total $ 6,738,890.00 $ 6,836,755.00 $ 6,836,755.00 $ 0.00% Department Total $ 6,738,890.00 $ 6,836,755.00 $ 6,836,755.00 $ 0.00% 47 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,278,720.00 $ 2,278,720.00 2,278,720.00 $ 0.00% Operating Expenditures 277,991.00 277,991.00 277,991.00 0.00% Internal Support Expenditures 431,227.00 436,406.00 436,406.00 0.00% $ 2,987,938.00 $ 2,993,117.00 $ 2,993,117.00 $ 0.00% Compliance Office Personnel Expenditures $ 1,700,887.00 $ 1,700,887.00 $ 1,700,887.00 $ 0.00% Operating Expenditures 49,252.00 49,252.00 47,252.00 2,000.00 4.06% Fav. Professional Services $1,000 and Office Supplies $1,000 due to less than anticipated use. Internal Support Expenditures 185,071.00 191,207.00 191,207.00 0.00% $ 1,935,210.00 $ 1,941,346.00 $ 1,939,346.00 $ 2,000.00 0.10% Corporation Counsel Personnel Expenditures $ 2,532,551.00 $ 2,532,551.00 $ 2,522,551.00 $ 10,000.00 0.39% Fay. due to vacancies and underlined positions. Operating Expenditures 87,333.00 87,333.00 87,333.00 0.00% 48 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 353,820.00 357,928.00 357,928.00 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 2,973,704.00 $ 2,977,812.00 $ 2,967,812.00 $ $ 6,512,158,00 $ 6,512,158.00 $ 6,502,158.00 $ 414,576.00 $ 414,576.00 412,576.00 970,118.00 985,541.00 985,541.00 $ 7,896,852.00 $ 7,912,275.00 $ 7,900,275.00 $ 10,000.00 0.34% 10,000.00 0.15% 2,000.00 0.48% 0.00% 12,000.00 0.15% 49 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2018 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 231,432.00 $ 231,432.00 $ 231,432.00 $ 0.00% Operating Expenditures 4,017.00 4,017.00 4,017.00 0.00% Internal Support Expenditures 14,704.00 14,704.00 14,704.00 0.00% $ 250,153.00 $ 250,153.00 $ 250,153.00 $ 0.00% Equalization Personnel Expenditures $ 8,714,164.00 $ 8,714,164.00 $ 8,314,164.00 $ 400,000.00 4.59% Fay. due to vacancies and underfilled positions. Operating Expenditures 431,404.00 453,125.46 388,125.46 65,000.00 14.34% Fay. Personal Mileage $20,000; Printing $20,000; Professional Services $10,000; Office Supplies $10,000; and Membership Dues $5,000 due to less than anticipated activity. Internal Support Expenditures 939,266.00 995,755.00 995,755.00 0.00% $10,084,834.00 $10,163,044.46 $ 9,698,044.46 $ 465,000.00 4.58% Fiscal Services Personnel Expenditures $ 8,265,954.00 $ 8,265,954.00 $ 7,815,954.00 $ 450,000.00 5.44% Fay. due to vacancies and underfilled positions. Operating Expenditures 383,600.00 383,600.00 364,600.00 $ 19,000.00 4.95% Fay. Metered Postage $20,000; Printing $5,000; and Office Supplies $5,000 due to less than anticipated use. Partially offset by unfav. Expendable Equipment ($11,000) due to greater than anticipated use. Internal Support Expenditures 1,314,860.00 1,435,343.00 1,435,343.00 0.00% $ 9,964,414.00 $ 10,084,897.00 $ 9,615,897.00 $ 469,000.00 4.65% 50 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2018 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 17,211,550.00 $ 17,211,550.00 $ 16,361,550.00 $ 819,021.00 840,742.46 756,742.46 2,268,830.00 2,445,802.00 2,445,802.00 850,000.00 84,000.00 4.94% 9.99% 0.00% 0.00% $ 20,299,401.00 $ 20,498,094.46 $ 19,564,094.46 $ 934,000.00 4.56% 51 $ 231,349.00 $ 3,298.00 13,941.00 ADOPTED BUDGET FY 2018 FORECAST AMENDED BUDGET 231,349.00 $ 231,349.00 $ 3,298.00 3,298.00 13,941.00 13,941.00 0.00% 0.00% 0.00% Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -----------------------------_____-- ------ COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES CENTRAL SERVICES Support Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 248,588,00 $ 248,588.00 $ 248,588.00 $ 5 1,250,374.00 $ 1,250,374.00 $ 1,250,374,00 $ 396,895.00 631,295.00 631,295.00 769,580.00 773,226.00 $ 773,226.00 0.00% 0.00% 0.00% 0.00% 0.00% $ 2,416,849.00 $ 2,654,895.00 $ 2,654,895.00 $ 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 1,481,723,00 $ 1,481,723.00 $ 1,481,723.00 $ 400,193.00 634,593.00 634,593.00 783,521.00 787,167.00 787,167.00 $ 2,665,437.00 5 2,903,483.00 $ 2,903,483.00 $ 0.00% 0.00% 0.00% 0.00% 0.00% 52 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 213,673.00 $ 213,673.00 $ 213,673.00 $ 5,764.00 5,764.00 5,764.00 11,271.00 11,271.00 11,271.00 $ 230,708.00 $ 230,708.00 $ 230,708.00 $ $ 865,777.00 $ 865,777.00 $ 865,777.00 $ 225,182.00 232,149.00 232,149.00 53,257.00 54,007.00 71,007.00 (17,000.00) 0.00% 0.00% 0,00% 0.00% 0,00% 0.00% -31.48% Unfav. due to change in billing for five workstations along with associated software maintenance and support. A future budget amendment will be completed to adjust Info Tech Operations, if needed. $ 1,144,216.00 $1,151,933.00 $ 1,168,933.00 $ (17,000.00) -1.48% Department Total Personnel Expenditures $1,079,450.00 $ 1,079,450.00 $ 1,079,450.00 $ 0.00% Operating Expenditures 230,946.00 237,913.00 237,913.00 0.00% Internal Support Expenditures 64,528.00 65,278.00 82,278.00 (17,000.00) -26.04% $ 1,374,924.00 $ 1,382,641.00 $ 1,399,641.00 $ (17,000,00) -1.23% 53 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1,505,850.00 $ 1,470,450.00 $ Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 918,095.00 $ 337,622.00 76,511.00 1,332,228.00 $ 35,400.00 3.86% Fay. due to vacant position. 0.00% 0.00% 35,400.00 2.35% 918,095.00 $ 882,695.00 $ 509,872.00 509,872.00 77,883.00 77,883.00 Workforce Management Personnel Expenditures 1,797,687.00 $ 1,797,687.00 $ 1,797,687.00 $ 0.00% Operating Expenditures 377,785.00 447,785.00 447,785.00 0.00% Internal Support Expenditures 583,023.00 622,715.00 622,715.00 0.00% 2,758,495.00 $ 2,868,187.00 $ 2,868,187.00 $ 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 2,715,782.00 $ 715,407.00 659,534.00 2,715,782.00 $ 957,657.00 700,598.00 2,680,382.00 $ 35,400.00 957,657.00 - 700,598.00 1.30% 0.00% 0.00% $ 4,090,723.00 $ 4,374,037.00 $ 4,338,637.00 $ 35,400.00 0.81% 54 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 190,507.00 $ 190,507.00 $ 190,507.00 $ 0.00% Operating Expenditures 7,491,479.00 7,491,479.00 6,301,479.00 1,190,000.00 15.88% Fav. due to Private Institutions $640,000; Private Institutions Foster Care $400,000; and Foster Boarding Homes $150,000. Costs are based on caseload, difficulty of care, and treatment of services ordered by the Court. Favorability is partially offset by unfav. Non-Dept. Child Care Subsidy Revenue (50% reimbursement). Internal Support Expenditures 13,091.00 13,091.00 13,091.00 0.00% Transfers Out $ 7,695,077.00 $ 7,695,077.00 $ 6,505,077.00 $ 1,190,000.00 15.46% Health Personnel Expenditures $ 26,730,529.00 $ 26,730,529.00 $ 25,986,729.00 $ 743,800.00 2.78% Fav. due to turnover and underfilled positions. Operating Expenditures 3,308,063.00 3,926,193.28 3,924,193.28 2,000.00 0.05% Fav. Professional Services $80,000 due to increased individuals enrolled in Medicaid which makes them ineligible for the County's Dental program. Favorability offset by unfav. Vaccines ($49,000) due to increased demand for Hepatitis A and Rabies vaccines; unfav. Drugs ($19,000) due to high costs for TB treatment drugs; and unfav. Metered Postage ($10,000) due to greater than anticipated use. Internal Support Expenditures 3,023,452.00 3,157,624.00 3,157,624.00 0.00% Transfers Out 15,870.00 15,870.00 -------- -------------- ------------ ---------------- $ 33,062,044.00 $33,830,216.28 $ 33,084,416.28 $ 745,800.00 2.20% 55 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Children's Village Personnel Expenditures $ 18,134,919.00 $ 18,134,919.00 $ 18,234,919.00 $ (100,000.00) -0.55% Unfav. primarily due to overtime. Operating Expenditures 3,798,761.00 3,806,161.00 3,776,161.00 30,000.00 0.79% Fav. Medical Services Physicians $30,000 due to services provided by Oakland Integrated Healthcare Network (OIHN). Internal Support Expenditures 2,940,888.00 2,992,977.00 2,992,977.00 0.00% Transfers Out $ 24,874,568.00 $ 24,934,057.00 $ 25,004,057,00 $ (70,000.00) -0.28% Homeland Security Personnel Expenditures $ 903,537.00 $ 903,537.00 $ 903,537.00 $ 0.00% Operating Expenditures 304,866.00 305,526.00 295,526.00 10,000.00 3.27% Fay. Equipment Maintenance $10,000 due to limited repair costs incurred on specialty/hazmat vehicles. Internal Support Expenditures 484,459.00 500,387.00 500,387.00 0.00% Transfers Out $ 1,692,862.00 $ 1,709,450.00 $ 1,699,450.00 $ 10,000.00 Department Total Personnel Expenditures $ 45,959,492.00 $ 45,959,492.00 $ 45,315,692_00 $ 643,800.00 1.40% Operating Expenditures 14,903,169.00 15,529,359.28 14,297,359.28 1,232,000.00 7.93% Internal Support Expenditures 6,461,890.00 6,664,079.00 6,664,079.00 0.00% Transfers Out - 15,870.00 15,870.00 0.00% --------------- ----------- ----------- — $ 67,324,551.00 $ 68,168,800.28 $ 66,293,000.28 $ 1,875,800.00 2.75% 56 Veterans Services Personnel Expenditures Operating Expenditures 190,912.00 Internal Support Expenditures 205,840.00 1,705,218.00 $ 190,912.00 190,912.00 210,701.00 210,701.00 $ 1,705,218.00 $ 1,705,218.00 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT --- Public Services - Admin. Personnel Expenditures $ 231,432.00 $ 231,432.00 231,432.00 $ 0.00% EXPLANATION OF SIGNIFICANT VARIANCES Operating Expenditures 4,800.00 4,800.00 4,800.00 0.00% Internal Support Expenditures 6,636.00 6,636.00 6,636.00 0.00% $ 242,868.00 $ 242,868.00 $ 242,868.00 $ 0.00% Transfers Out 0.00% $ 2,101,970.00 $ 2,106,831.00 $ 2,106,831.00 $ 0.00% Comm unity Corrections Personnel Expenditures $ 4,066,292.00 $ 4,056,292.00 4,066,292.00 $ 0.00% Operating Expenditures 502,025.00 502,025.00 502,025.00 0.00% Internal Support Expenditures 559,672.00 589,098.00 589,098.00 0.00% Transfers Out - - - 0.00% - $ 5,127,989.00 $ 5,157,415.00 $ 5,157,415.00 $ 0.00% 57 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT FY 2018 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES nbonr•n•.*0.n n••nnn••••n••...... MSU Ext. - Oakland County Personnel Expenditures $ 666,420.00 $ 666,420.00 $ 586,420.00 $ 80,000.00 12.00% Fay. due to vacant and undefined positions. Operating Expenditures 227,239.00 227,239.00 227,239.00 0.00% Internal Support Expenditures 290,122.00 290,432.00 290,432.00 0.00% $ 1,183,781.00 $ 1,184,091.00 $ 1,104,091.00 $ 80,000.00 6.76% Medical Examiner Personnel Expenditures $ 3,521,198.00 $ 3,521,198.00 $ 3,521,198.00 $ 0.00% 657,006.00 666,917.00 666,917.00 0.00% 815,459.00 832,246.00 832,246.00 0.00% $ 4,993,663.00 $ 5,020,361.00 $ 5,020,361.00 $ 0.00% $ 2,463,584.00 $ 2,554,456.00 $ 2,500,156.00 $ 54,300.00 2.13% Fay, due to vacant positions, undefills, overtime, and on call pay. Operating Expenditures Internal Support Expenditures Transfers Out Animal Control Personnel Expenditures Operating Expenditures 280,097.00 362,336.00 367,536.00 (5,200.00) -1.44% Unfav. Tax Collection Supplies ($3,300) due to rate increases and Office Supplies (61,400) due to the new facility. 58 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED AMENDED BUDGET BUDGET --- Internal Support Expenditures 1,004,615.00 1,025,590.00 Transfers Out FY 2018 FORECAST 1,025,590.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% EXPLANATION OF SIGNIFICANT VARIANCES ..... $ 3,748,296.00 $ 3,942,382.00 $ 3,893,282.00 $ 49,100.00 1.25% Circuit Court Probation Personnel Expenditures 0.00% Operating Expenditures 54.326.00 54,326.00 54,326.00 0.00% Internal Support Expenditures 584,085.00 585,485.00 585,485.00 0.00% $ 638,411.00 $ 639,811.00 $ 639,811.00 $ 0.00% $ 12,745,016.00 2,008,555.00 3,540,188.00 Department Total Personnel Expenditures $ 12,654,144.00 Operating Expenditures 1,916,405.00 Internal Support Expenditures 3,466,429.00 Transfers Out $ 12,610,716.00 $ 134,300.00 2,013,755.00 (5,200.00) 3,540,188.00 1.05% -0.26% 0.00% $ 18,036,978.00 $ 18,293,759,00 $ 18,164,659.00 $ 129,100.00 0.71% 59 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST ;UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 1,428,170.00 $ 1,428,170.00 $ 1,428,170.00 $ 0.00% Operating Expenditures 442,222.00 442,222.00 423,622.00 18,600.00 4.21% Fav. Travel and Conferences $9,000; Printing $8,000; Personal Mileage $5,800; and Periodicals Books Pub] Sub $3,800 due to less than anticipated activity. Partially offset by unfav. Membership Dues ($8,000) due to higher than anticipated activity. Internal Support Expenditures 53,333.00 59,970.00 59,970.00 0.00% Transfers - $ 1,923,725.00 $ 1,930,362.00 $ 1,911,762.00 $ 18,600.00 0.96% Planning and Economic Development Services Personnel Expenditures $ 4,186,824.00 $ 4,186,824.00 $ 3,936,824.00 $ 250,000.00 Operating Expenditures 1,395,509.00 1,675,569.00 1,637,069.00 38,500.00 5.97% 2.30% Fay. due to vacancies and underlined positions. Fay. Business Recruitment $50,000 due to lower than anticipated costs subsequent to budget. Fav. Travel and Conferences $11,000; Printing $10,000; Membership Dues $5,000; and Workshops and Meetings $4,000 due to less than anticipated activity. Partially offset by unfav. Advertising ($41,500) due to higher than anticipated activity. Internal Support Expenditures 855,030.00 867,813.00 867,813.00 0.00% Transfers $ 6,437,363.00 $ 6,730,206.00 $ 6,441,706.00 $ 288,500.00 4.29% 60 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMENDED BUDGET ADOPTED BUDGET Community and Home improvement Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers AMOUNT FY 2018 FAVORABLE FORECAST :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 495,018.00 495,018.00 - $ 495,018.00 $ 495,018.00 $ Workforce Development Personnel Expenditures $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% Operating Expenditures Internal Support Expenditures $ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00% $ 5,640,614.00 1,837,731.00 908,363.00 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 5,640,614.00 2,117,791.00 927,783.00 495,018.00 $ 5,390,614.00 $ 250,000.00 2,060,691.00 57,100.00 927,783.00 495,018.00 4.43% 2.70% 0.00% 0.00% $ 8,386,708.00 $ 9,181,206.00 $ 8,874,106.00 $ 307,100.00 3.34% 61 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds Logos Trademarks Intellect Property Road CommissionlCurrent Drain Assessment Road CommissionlTri Party Agreement Interest Expense Provisions Transfer to Community Mental Health Authority Total $ 361,309.00 $ 361,309.00 $ 361,309.00 $ 33,306.00 33,305.00 33,305,00 20,000.00 20,000.00 20,000.00 1,450,000.00 1,450,000.00 1,450,000.00 100.00 966,003.00 966,003.00 - 30,000.00 30,000.00 30,000.00 9,620,616.00 9,620,616.00 9,620,615.00 $ 11,515,330.00 $ 12,481,233.00 $ 12,481,233.00 $ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY BUILDINGS $ 2,652,589.00 $ 2,485,914.00 $ 2,485,914.00 $ 0.00% STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties National Assoc. of Counties S.E.M.C.O.G. Traffic improvement Association _ Total $ 73,000.00 $ 73,000.00 $ 73,000.00 $ 24,100.00 24,100.00 24,100.00 500,000.00 500,000.00 500,000.00 30,000.00 30,000.00 30,000.00 $ 627,100.00 $ 627,100.00 $ 627,100.00 $ 0.00% 0.00% 0.00% 0.00% 0.00% SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 5 300,000.00 $ 0.00% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Disaster Recovery Emergency Salaries Grant Match Info Tech Development Juvenile Resentencing Legislative Expense Local Road Funding Program Misc. Capital Outlay $ 298,179.00 $ 298,179.00 $ 298,179.00 $ 300,000.00 53,073.00 53,073.00 300,000.00 300,000.00 300,000.00 500,000.00 500,000.00 500,000,00 1,470,937.00 1,398,334.00 1,398,334.00 5,698,874.00 4,550,848.00 4,650,848.00 - 1,186,866.00 1,186,866.00 8,600.00 8,600.00 8,600.00 366,055.00 366,055.00 791,950.00 607,189.00 607,189.00 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 62 $ 477,919.00 $ 1,644,186.00 3,620,676.00 2,238,000.00 1,268,000.00 477,919.00 $ 1,644,186.00 3,620,676.00 2,238,000.00 477,919.00 1,644,186.00 3,620,676.00 2,238,000.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1,268,000.00 1,268,000.00 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT NON-DEPARTMENTAL EXPENDITURES Overtime Reserve Security Reserve Substance Abuse Coord Agency Summer Employees Salary Appropriation Total ADOPTED BUDGET 256,000.00 1,141,166.00 4,550,000,00 250,000.00 AMENDED BUDGET 256,000.00 1,141,166.00 4,550,000.00 250,000.00 FY 2018 FORECAST 256, 000.00 1,141,166.00 4,550,000.00 250,000.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% 0.00% 0.00% 0.00% $ 15,565,706.00 $ 15,566,310.00 $ 15,566,310.00 $ 0.00% EXPLANATION Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Facilities Maintenance and Operations Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Building Fund Economic Development Corp BA Animal Ctrl Pet Adopt Debt Imaging System Project HIPAA Compliance Project UCC Network Equipment Replacement Project Domestic Equipment Preparedness 0,00% 5,500,000.00 5,500,000.00 5,500,000.00 0.00% 0.00% 0.00% 0.00% 1,113,861.00 1,113,861,00 4,211,324.00 4,211,324.00 0,00% $ 14,748,781.00 $ 20,073,966.00 $ 20,073,966.00 $ 0.00% TOTAL NON-DEPT. APPROPRIATIONS $ 45,409,506.00 $ 51,534,523.00 $ 51,534,523.00 $ 0.00% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund $ 23,323,944.00 $ 23,376,033.00 $ 23,376,033.00 $ 0.00% Social Welfare Fund Foster Care 1,000.00 1,000.00 1,000.00 0.00% $ 23,324,944.00 $ 23,377,033.00 $ 23,377,033.00 $ 0.00% TOTAL EXPENDITURES $ 68,734,450.00 $ 74,911,556.00 $ 74,91 556.00 $ 0.00% 63 FY 2018 BUDGET AMENDMENTS FY 2018 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS BUDGET AMENDMENTS M.R. #17285 - 10/1112017 Department of Health and Human Services/Health Division - Funding for the Area Agency on Aging 1-B - Community Living Program Services M.R. #17310 - 11/0912017 Department of Information Technology Universal Communications and Collaboration Program, Network Equipment Replacement Project M.R. #17318 - 11109/2017 Risk Management and Information Technology - Policy for the Health Insurance Portability and Accountability Act of 1996 (HIPAA) as Amended by the HITECH Act of the American Recovery and Reinvestment Act of 2009 and HIPAA Compliance Project $ 454,982,525.00 $ 600,000.00 $ 4,211,324.00 $ 1,113,861.00 M.R. #17324 - 12107/2017 Management & Budget Fiscal Year 2017 Year-End Report and Budget Amendments Encumbrances Carry Forwards Adjustments to Circuit Court Adjustments to Children's Village Child Care Fund Adjustments to Water Resource Commissioner $ 192,145.21 $ 4,847,541.00 $ 130,500.00 400.00 $ 31,520.00 $ 5,202,106.21 M.R. #17336 - 12/07/2017 Department of Facilities Management and Sheriffs Office - Amendment to the Lease Agreement with 2470 Elizabeth Lake Road, LLC M.R. #17337 - 12/07/2017 Public Services/Animal Control - Modifications of Rates and Positions M.R. #17340 - 12/07/2017 Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Commerce 2017-2018 M.R. #17341 - 12/07/2017 Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Highland 2017-2018 M.R. #17342 - 12/07/2017 Sheriffs Office - Contract Amendment #2 for Law Enforcement Services in the Charter Township of Orion 2017-2018 M.R. #17343 - 12/07/2017 Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter Township of Oxford 2017-2018 M.R. #17344 - 12/07/2017 Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the City of Rochester Hills 2017-2018 4,990.00 $ 173,111.00 $ 320,416.00 $ 130,924.00 $ 150,437.00 $ 130,924.00 $ 237,811.00 TOTAL AMENDED BUDGET AS OF 12/31/2017 $ 467,258,429.21 64 I Award/Amendment 'Quarter included (QTRIFY) I Deadline Animal Control & Pet Adoption 2017 Bissell Pet Foundation Empty the Shelters (10-14-17 event) Grant Accep. $ 4,208.00 1QTRJFY18 2/15/2018 Economic Development Michigan Film and Digital Media Office Contract 10,000.00 1QTR/FY18 2/15/2018 12:ant sign off !Department or Division 'Grant Title 9/28/2017 1/24/2018 65 $ 211,894.00 984,381.00 230,625.00 2,600,000.00 6,000,000.00 1,587,500.00 1,866,700.00 1,301,800.00 $ 13,356.000.00 $ 14,782,900.00 $ 211,894.00 984,381.00 230,625.00 2,600,000.00 6,000,000.00 1,587,500.00 1,866,700.00 1 301,800.00 $ 13,356,000.00 $ 14,782,900.00 $ 211,894.00 984,381.00 230,625.00 2,600,000.00 6,000,000.00 1,587,500.00 1,866,700.00 1,301,800.00 $ 13,356,000.00 $ 8 14,782,900.00 $ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT ENTERPRISE FUND TREASURER'S OFFICE ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ---- ---- — DELINQUENT TAX REVOLVING FUND 51600 REVENUES Charges for Services 613,312,900.00 $13,312,900.00 $13,312,900.00 $0.00 0.00% Other Revenues 1,470,000.00 1,470,000.00 1,470,000.00 $0.00 0.00% Total Revenues $14,782,900.00 $14,782,900.00 $14,782,900.00 $0.00 0.00% OPERA-MG EXPENSES Personnel Expenditures Operating Expenditures Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GF - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES* $0.00 $0.00 $0.00 $0.00 Total Net Position - Beginning $197,362,617.65 Total Net Position - Ending $197,362,617.65 Ending FY 2017 Designated Net Positions*': NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Deling Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Net Position Total Net Position - Ending $40,479,591.00 150,599,953.87 6,283,072.78 $0.00 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. ** Please note the designated equity amounts are adjusted at year-end only 66 $484,865.00 $484,865.00 $0.00 $484,865.00 $70,765.00 485,365.00 414,600.00 485,365.00 $70,265.00 ($500.00) ($500.00) $0.00 500.00 500.00 500.00 OPERATING REVENUE OPERATING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) 0.00% - 14.58% - Fav. Controllable Personnel $62,800 due to vacant and underfilled positions. Favorable Motor Pool Leased Vehicles $5,900 and Motor Pool Fuel Charges $2,000 due to less use. $70,765.00 -14153.00% 0.00% DELINQUENT PERSONAL PROPERTY TAX (51800) COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS $0.00 $0.00 $ 70,765.00 $70,765.00 TRANSFERS OUT TOTAL NET INCOME (LOSS)* $0.00 $0.00 $70,765.00 $70,765.00 TOTAL NET POSITION - BEGINNING 403,915.82 TOTAL NET POSITION - ENDING $474,680.82 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance' in the revenue category. 67 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE OPERATING EXPENSE $ 10,593,390.00 $ 10,749,390.00 $ 11,072,602.00 $ 323,212.00 3.01% A FY2018 budget amendment is proposed in recognition of Local Comm Stabilization Share of $323,212 from the State of Michigan for personal property tax loss reimbursement. $ 26,455,766.00 $ 26,650,638,00 $ 27,335,587.00 $ (684,949.00) -2.57% A $465,625 budget amendment is proposed for funding of the multi-year operating project #2388 Independence Oaks Safety Path.The Parks and Recreation Commission's approved the amendment at their November meeting using Planned Use of Balance as the revenue offset. Amount is based on FY2017 budget-to-actual project favorabirity referenced in the Fy'2017 year-end report. An additional budget amendment is proposed for Unfav. Indirect Costs ($116,224) based on revised rate and Unfav, Depreciation ($103,100) due to various projects being closed and recent capital equipment purchases. $ (15,862,376.00) $ (15,901,248.00) $ (16,262,985.00) $ (351,737.00) -2.27% $ 14,297,200.00 $ 14,294,200.00 $ 14,344,200.00 $ 50,000.00 0.35% Fav. Income from Investments $50,000 due to higher than anticipated interest rates. A budget amendment is proposed. NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) TOTAL INCOME BEFORE TRANSFERS $ (1,565,176.00) $ (1,607,048.00) $ (1,918,785.00) $ (311,737.00) -19.40% TRANSFERS IN $ .. $ - $ - $ TOTAL NET INCOME/PLANNED USE OF BALANCE (LOSS)* $ (1,565,176.00) $ (1,607,048.00) $ (1,918,785.00) $ (311,737.00) TOTAL NET ASSETS - BEGINNING $ 91,318,493.38 TOTAL NET ASSETS - ENDING $ 89,399,708.38 68 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [DRAIN EQUIPMENT FUND ( 83900) OPERATING REVENUES: Inside $43,948,708.00 $44,201,076.00 $43.271,076.00 ($930,000.00) -2.10% Unfav - Reimbursement Salaries ($1,000,000) due to unallocated payroll charges for turnover and vacant positions offset in Salaries and Fringes. Fay - Reimbursement General $50,000 a result of increased allocation base allocated to special revenue and proprietary funds. Fav - Reimbursement Building Space Cost $20,000 due to a rate adjustment for the maintenance and operations of the Dixie Highway Building. Outside 181,000.00 181,000.00 181,000.00 $0.00 0.00% TotaI Revenue 44,129,708.00 44,382,078.00 43,452,076.00 (930,000.00) -2.10% OPERATING EXPENSES $44,224,020.00 $44,224,020.00 $42,852,288.00 $1,371,732.00 3.10% Fay - Salaries $600,000 and Fringes $400,000 due to turnover and vacant positions. Fay - Depreciation Equipment $400,000 due to a change in the implementation date from FY 2018 to FY 2020 for the Supervisory Control and Data Acquisition (SCADA) system common to all project. Unfav Info Tech Development ($10,000) due to continued implementation costs for the Stormwater, Asset, Management and Wastewater (SAW) common to all project. Unfav - Travel and Conference ($8,000) due to conferences on Capital Asset Management Plan (CAMP) for development of an asset water management program. Unfav - Equipment Maintenance ($3,500) the result of actual spending being more than anticipated budget. ($94,312.00) $155,a56.00 $599,788.00 $441,732.00 NET INCOME (LOSS) BEFORE 279.48% 69 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NON-OPERATING REVENUE/(EXPENSE) $251,427.00 $251,427.00 $251,427.00 $0,00 0.00% TRANSFER IN 0.00% TRANSFERS (OUT) 157,115.00 409,463.00 409,483.00 - 0.00% NET REVENUES OVER (UNDER) $0.00 $0.00 $441,732.00 $441,732.00 EXPENSES TOTAL NET POSITION - BEGINNING 18,375,650.10 TOTAL NET POSITION - ENDING $18,817,382.10 70 CLAIMS PAID TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) 1,253,279.00 1,253,279.00 $ 4,894,947.00 $ 4,894,947.00 $ 4,694,947.00 $ (1,255,157,00) (1,255,157.00) (1,255,157.00) 1,253,279.00 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 10,211.00 $ 10,211.00 $ 10,211.00 $ Inside Revenue 3,629,579.00 3,629,579,00 3,629,579.00 0.00% Total Operating Revenue $ 3,639,790.00 $ 3,639,790.00 $ 3,639,790.00 $ 0.00% OPERATING EXPENSE $ 3,641,666.00 $ 3,641,668,00 3,641,668.00 $ 0.00% - NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 150,000,00 0.00% NET REVENUES OVER/(UNDER) EXPENSES $ (1.105,157.00) $ 1 105 57.00 (1,105,157,00) $ TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 6,644,395.52 5,539,238,62 71 ADOPTED BUDGET AMENDED BUDGET FRINGE BENEFITS FUND 67800 FY 2018 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 7.717 aln••nn••••n MIW .W • .Wn W.W MWM *I•nn•nn•n ,...ft.T....1n•n1•nnY .1~.•n••n••n•••.n OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT RETIREMENT ADMINISTRATION 34,002,500.00 34,002,500.00 35,400,500.00 1,398,000.00 4.11% - Fay, due to projected revenue more than budget projection. 3,324,900.00 3,324,900.00 3,461,000.00 136,100.00 4.09% - Fay. due to projected revenue more than budget projection. 0.00% 0.00% 0.00% 0.00% 0.00% 347% 0,00% 0.00% 0.00% 0.00% 0.00% -5.88% - Fay. due to projected revenue more than budget projection. - Unfav. due to projected revenue less than budget projection, partially offset by favorable Retirement Health Savings expense. 0.00% 37,015,000.00 37,015,000.00 37,015,000.00 MEDICAL INSURANCE 3,122,700.00 3,700,000.00 577,300.00 18.49% - Fay. due to projected revenue more than budget projection. 3,122,700.00 0.00% 0.00% 2.12% 400,000.00 279,900.00 5,310,000.00 400,000.00 279,900.00 5,200,000.00 400,000.00 279,900.00 5,200,000.00 - Fay, due to projected revenue more than budget projection. 110,000.00 72 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND RETIREMENT ADMINISTRATION - PTNE DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PINE DEFERRED COMPENSATION-MATCH EMPLOYEE 1N-SERVICE TRAINING EMPLOYEE BENEFITS UNIT EMPLOYEE RECOGNITION FLEX BENEFIT PLAN WELLNESS UNIT FRINGE BENEFITS TUMON REIMBURSEMENT RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY 240,000.00 18,900,000.00 230,000.00 1,400,000.00 1,200,300.00 1,836,300.00 316,800.00 90,000.00 610,000.00 114,600.00 460,000.00 3,570,000.00 457,000.00 16,300,000.00 240,000.00 18,900,000.00 230,000.00 1,400,000.00 1,200,300.00 1,836,300.00 316,800.00 90,000.00 610,000.00 114,600.00 460,000.00 3,570,000.00 240,000.00 18,900,000.00 230,000.00 1,400,000.00 1,200,300.00 1,900,000.00 316,800.00 90,000.00 610,000.00 114,600.00 460,000.00 3,360,000.00 0.00% 7.98% - Fay. due to projected revenue more than budget projection - an increase in new hires. Offset by unfavorable related expense. 457,000.00 457,000.00 16,300,000.00 17,500,000.00 1,300,000.00 PRESCRIPTION COVERAGE INSURANCE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME EAT - FLEX BEN MEDICAL - EMPLOYEE EXT - MEDICAL INSURANCE EXT - PRESCRIPTION DRUG REBATES EXT - DENTAL INSURANCE EXT - VISION INSURANCE EXT - FLEX BEN LIFE INSURANCE EXT - FLEX BEN DENTAL INSURANCE 63.700.00 (210,000.00) 10,171,000.00 10,171,000.00 10,400,000.00 229,000.00 2.25% - Fay, due to projected revenue more than budget projection. Partially offset by unfavorable related expense. 3,145,000.00 3,145,000.00 3,765,000.00 620,000.00 19.71% - Fay, due to projected revenue more than budget projection. 188,500.00 188,500.00 348,500.00 160,000.00 84.88% - Fay. due to projected revenue more than budget projection. 3,203,000.00 3,203,000.00 3,255,000.00 52,000.00 1.62% - Fay. due to projected revenue more than budget projection. Offset by unfavorable related expense. 180,000.00 950,000.00 15,000.00 1,500.00 435,000.00 120,000.00 180,000.00 950,000.00 15,000.00 1,500.00 435,000.00 120,000.00 180,000.00 950,000.00 15,000.00 1,500.00 435,000.00 120,000.00 ADOPTED AMENDED FY 2018 VARIANCE 'FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES RETIREMENT HEALTH SAVINGS GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE 3,570,000.00 892,000.00 16,300,000.00 42,090,000.00 11,026,000.00 DENTAL INSURANCE 3.250,000.00 VISION INSURANCE 310,000.00 DISABILITY INSURANCE 3,203,000.00 COUNTY OF OAKLAND FY2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND EXT - FLEX BEN VISION INSURANCE EXT - FORFEITURE OF DEPOSIT 8, DC PLAN EXT - TRAINING EXT - OTHER REVENUE - ICMA REBATES EXT - WELLNESS REVENUE EXT - FLEX BEN ARREARAGES TOTAL REVENUE 120,000.00 120,000.00 120,000.00 - 0.00% 500,000.00 500,000.00 0.00% - Fay. due to forfeiture of non-vested International City Management Association (ICMA) accounts. - - 0,00% 10,000.00 10,000.00 10,000.00 0.00% 147,609.000.00 147,609,000.00 152,545,100,00 4,936,100,00 3.34% 23,870,000.00 23,870,000.00 - 0.00% 10,132,500.00 10,132,500.00 0.00% 3,381,600.00 2,861,600.00 520,000.00 15.38% - Fay. Sick and Annual Leave Cash Out $400,000 due to historical trends, and Monitoring Services $120,000 due to new vendor with lower contract rate. 18,900,000.00 19,350,000.00 (450,000.00) -2.38% - Unfav. due to projected costs more than budget projection - increase of new hires who participate in the Defined Contribution Plan. OPERATING EXPENSE RETIREES MEDICAL VEBA DEBT PRINC. 23,870,000.00 RETIREES MEDICAL - VEBA DEBT [NT/AGING 10,132,500.00 RETIREMENT ADMINISTRATION 3.381,600.00 DEFINED CONTRIBUTION PLAN 18,900,000.00 DEFINED CONTRIBUTION PLAN - PINE DEFERRED COMP-COUNTY PMTS (MATCH) EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH 230,000.00 1,400,000.00 850,300.00 350,000.00 230,000.00 1,400,000.00 850,300.00 350,000.00 230,000.00 1,400,000.00 850,300.00 275,000.00 0.00% 0.00% 0.00% 75,000.00 21.43% - Fay, due to projected expenses less than budget projection, based on historical trends. 366,600.00 366,600.00 1*653, 000.00 1,653,000.00 0.00% 316,800.00 316,800.00 0.00% 90,000.00 90,000.00 0.00% 610,000.00 610,000.00 0.00% 114,600.00 114,600.00 0.00% 460,000.00 345,000.00 115,000.00 25.00% - Fav. due to projected expenses less than budget projection, based on historical trends. 3,570,000.00 3,370,000.00 200,000.00 5.60% - Fav. due to projected expense less than budget projection, offset by unfavorable Retirement Health Savings revenue. 892,000.00 892,000.00 0.00% 16,300,000.00 17,600,000.00 (1,300,000.00) -7.98% - Unfav. due to projected costs more than budget projection - increase in new hires. Offset by favorable related revenue. 42,090,000.00 37,090,0130.00 5,000,000.00 11.88% - Fav. due to projected costs less than budget projections. 11,026,000.00 11,100,000.00 (74,000.00) -0.67% - Unfav. due to projected expense more than budget projection. Offset by favorable related revenue. 3,250,000.00 3,185,000.00 65,000.00 2.00% Fay. due to lower projected dental costs. 310,000.00 240,000.00 70,000.00 22.58% Fay. due to lower projected vision costs. 3,203,000.00 3,363,000.00 (160,000.00) -5.00% - Unfav. due to higher number of filled full time eligible positions, with less vacancies. Partially offset by favorable related revenue. BENEFITS ADMINISTRATION 366,600.00 EMPLOYEE BENEFITS UNIT 1.653,000.00 EMPLOYEE RECOGNITION 316,800.00 FLEXIBLE BENEFIT PAYMENTS 90,000.00 WELLNESS PROGRAM 610,000.00 ACCOUNTING SERVICES 114,600.00 TUITION REIMBURSEMENT 460,000.00 73 COUNTY OF OAKLAND FY2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FY 2018 VARIANCE FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 488,500.00 (77,500.00) -18.86% Unfav. Due to higher projected HICAA Tax due to increased rate from .75% to 1% in 2017. 86,000.00 2.82% - Fay. Risk Management personnel $80,000 due to one vacant position and State of Michigan Fees $25,000 due to historical trends, offset by unfavorable Professional Services ($17,000) due to historical trends. ADOPTED AMENDED FRINGE BENEFITS FUND 67800 BUDGET BUDGET MICHIGAN HICAA TAX 411,000.00 411,000.00 WORKERS COMPENSATION 3,122,700.00 3,122,700.00 3,034,700.00 UNEMPLOYMENT COMPENSATION 400,000.00 400,000.00 400,000.00 0.00% CHILD CARE FACILITY 204,900.00 204,900.00 204,900.00 - 0.00% HEALTH INSURANCE PREMIUM TAX - 57,400.00 (57,400.00) Unfav. due to the reinstatement of Health Insurance Premium Tax in January 2018. PATIENT CENTERED OUTCOME RESEARCH 19,000.00 19,000.00 19,000.00 0.00% INDIRECT COSTS 65,000.00 85,000.00 230,000.00 (145,000.00) -170.59% - Unfav. due to actual charges developed after budget finalization. TOTAL EXPENSE NET REVENUE OVEIRAUNDER) EXPENSES TOTAL NET POSITION - BEGINNING* TOTAL NET POSITION - ENDING *Reflects GASB #75 Implementation 147,609,000.00 147,609,000.00 143,739,900.00 3,869,100.00 2.62% 8,805,200.00 8,805,200.00 275,699,122.97 284,504,322.97 74 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST VARIANCE FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE OPERATING EXPENSE $4,627,600.00 $6,381,354.00 $4,126,191.00 $4,677,191.00 $6,381,354.00 $6,246,954.00 ($51,000.00) $134,400,00 -1.08% - Unfav. Reimb U.S. Customs Service ($95,000) due to fewer international flights needing services by Customs; Fay. Land Lease $30,000 due to new negotiated land leases, Car Rental Concessions $14,000 due to increased car rentals. 2.11% - Fay. Personnel $203,300 due to three underlined positions, favorable emergency salaries and less than expected hospitalization and retirement costs, Electrical Services $20,000 due to lower energy costs; Unfav. Depreciation Land Improvement ($88,900) due to closing of capital projects at the end of Fiscal Year 2017. NET OPERATING INCOME (LOSS) ($1,753,804.00) ($1,653,163.00) ($1,569,763.00) $83,400.00 -5.04% 0.00 0.00% NON-OPERATING REVENUE (EXPENSE) 239,200.00 239,200.00 239,200.00 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFERS IN ($1,514,654.00) ($1,413,963.00) $ (1,330,563.00) $83,400.00 CAPITAL CONTRIBUTION 0.00 0.00 0.00 $0.00 0.00% TOTAL NET INCOME (LOSS) ($1,514,654.00) ($1,413,963,00) ($1,330,563.00) $83,400.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 76,599,520.16 $ 75,568,957.16 75 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY2018 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue 130,000.00 $ 130,000.00 $ 130,000.00 $ 0.00% Total Revenue 5,733,772.00 $ (182,000.00) -2.04% - Unfav. Gasoline, Oil & Grease Charges ($225,300) due to current fuel cost (partially offset by a favorable expenditure for Gasoline Charges); Fay. Productive Labor $43,300 due to new vehicle builds and vehicle repairs handled in-house. $ 8,893,023.00 $ 9,045,772.00 $ 8,863,772.00 $ (182,000.00) 9,130,797.00 $ (84,800.00) -0.94% - Unfav. Expendable Equipment ($110,000) due to the purchase of additional used vehicles, Depreciation Vehicles ($65,700) due to the replacement of older vehicles with new vehicles, Indirect Costs ($39,200) due to the development of actual charges after budget finalization, and Car Wash ($10,000) due to increased number of car washes; offset by fav. Gasoline Charges $89,300 due to lower fuel costs (offset by unfav. Gasoline, Oil Grease Charges revenue), Personnel $32,500 due to underfilled positions and emergency salary position and lower than expected Retirement costs. Inside Revenue 8,763,023.00 8,915,772.00 OPERATING EXPENSE 8,941,968.00 9,045,997.00 OPERATING INCOME (LOSS) $ (48,945.00) $ (225.00) $ (267,025.00) $ (266,800.00) NON-OPERATING REVENUE 437,500.00 437,500.00 437,500.00 $ 0.00% (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ 388,555.00 $ 437,275.00 $ 170,475.00 $ (266,800.00) TRANSFERS IN / (OUT) 288,070.00 439,397.00 500,724.00 $ 61,327.00 13.96% Fay. Transfers In due to the purchase of two replacement vehicles for Parks and Recreation that are being converted from department-owned to leased vehicles. A budget amendment is recommended. NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.) $ 676,625.00 876,672.00 $ 671,199.00 $ (205,473.00) TOTAL NET POSITION - BEGINNING $ 9,832,252.15 TOTAL NET POSITION - ENDING $ 10,503,451.15 76 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES .•n••••n•n•••n•••n••n••••••••n• •••••....~~~~~7 I.W.O..nn••n••T•n•nn••nn /••nnnnn•••••*.M. [FACILITIES MAINTENANCE & OPERATIONS (#63100) 450,908.00 $ 450,908.00 $ 475,908.00 $ 25,000.00 5.54% - Fay. Ext - Other Revenue primarily due to more than anticipated Outside Agencies Maintenance Charges for Oakland Community Health Network (OCHN). 26,015,442.00 26,021,192.00 26,046,192.00 25,000.00 0.10% Fay. Maintenance Dept Charges based on Department requests. $ 26,466,350.00 $26,472,100.00 $ 26,522,100.00 $ 50,000.00 0.19% $ 28,267,576.00 $28,273,326.00 $ 26,783,326.00 $ 1,490,000.00 5.27% - Fay. Sublet Repairs $600,000 due to more efficient management of grounds maintenance; Salaries and Fringe Benefits $550,000 due to underfined/vacant positions; Natural Gas $500,000 due to purchasing natural gas from third party sources and lower market prices; Water & Sewage Charges $75,000 based on actual usage; Electrical Service $50,000 due to lower-cost third-party contracts and savings from FM&O energy conservation initiatives; Equipment Maintenance $40,000 based on increased use of internal staff to repair/maintain equipment and specialty vehicles. Partially offset by unfav. Material and Supplies ($100,000) based on actual usage; Info Tech Development ($100,000) due to infrastructure and custodial software study; Info Tech Operations ($75,000) due to AutoCAD and Kronos software maintenance along with one-time IT equipment purchase; Maintenance Supplies ($50,000) based on increase of services performed internally. OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS OUT $ (1,801,226.00) $ (1,801,226.00) $ (261,226.00) $ 1,540,000.00 100,000.00 $ 100,000.00 $ 100,000.00 $ 0.00% - $ - $ 8,500.00 $ 8,500.00 0.00% Transfers In from Project Work Order Fund for closed Maintenance Projects. (64,018.00) $ (64,018.00) $ (64,018.00) $ 0.00% NET REVENUES OVER(UNDER) EXPENSES* $ (1,765,244.00) $ (1,765,244.00) $ (216,744.00) $ 1,548,500.00 TOTAL NET POSITION - BEGINNING $ 10,996,803.11 TOTAL NET POSITION - ENDING $ 10,780,059.11 "Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 77 26,165,289.00 26,173,629.00 24,464,529,00 (1,709,100.00) Inside COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Operations (63600) 7.63% Fay. Outside Agencies $123,100 due to increase in external customer requests; Enhanced Access Fees $47,600 and Deferred Land File Tax $8,700 due to higher than anticipated usage. Offset by unfavorable Reimb Equalization Services ($4,500) due to reduction in external customer requests. -5.53% Unfav. OC Depts Development Support & Non Governmental Development ($1,616,900) and OC Depts Operations & Non Governmental Operations ($93,200) due to rates remaining at prior year levels and limited resources available to complete development due to vacancies. OPERATING REVENUES: Outside $2,308,103.00 $2,308,103,00 $2,484,103.00 $176,000.00 $26,948,632.00 ($1,533,100.00) -5.38% $36,664,004.00 $1,925,400.00 4.99% - Fay. Salaries & Fringes $1,103,100 due to vacant positions; Expendable Equipment $387,900 for equipment replacement; Depreciation $295,400 for IT capital projects in progress not fully operational; Contracted Services $305,800 and Indirect Cost $119,300 due to actual charges being developed after budget finalization; Professional Services $105,300 due to less than anticipated use; Internal Services overall favorability of $92,200 primarily due to: Insurance Fund $88,700, Motor Pool Fuel Charges $4,100 and Leased Vehicles $2,400 due to lower than anticipated use offset by Telephone Communications ($3,000), Also fay. Printing $63,000 due to less than anticipated use. Offset by unfav. Bank Charges ($198,400) and Charge Card Fees ($57,300) for increased credit card activity; Software Maintenance ($162,500) due to timing of software support; Communications ($104,600) due to the on-going implementation change over to a new system and Supplies ($42,000) based on usage. TOTAL OPERATING REVENUE $28,473,392.00 $28,481,732.00 OPERATING EXPENSES $38,297,176.00 $38,589,404.00 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($9,823,784.00) ($10,107,672.00) ($9,715,372,00) $392,300.00 NON-OPERATING REVENUE 105,500.00 105,500,00 101,000.00 (4,500.00) -4.27% Unfav. Interest Income due to anticipated investment income. TRANSFERS IN 3,906,676.00 4,246,164.00 4,246,164.00 0.00% TRANSFERS (OUT) CAPITAL CONTRIBUTION 2,746,882.00 2,748,882.00 0.00% 0.00% Fav Capital Contributions revenue recognized for Building Authority capital projects for IT. NET REV OVER(UNDER) EXP" $5,811,508,00) TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING ($5,755,008.00) ($2,619,326.00) 24,679,819,10 $22,060,493.10 $3 136 682.D0 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 78 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET FORECAST FAV/IUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Telephone Communications (67500) OPERATING REVENUES: Outside $12,000,00 812,000.00 $8,400.00 $ (3,800.00) -30.00% Unfav. Sale of Phone External due to reduction in landline charges. Inside 2,842,228.00 2,842,228.00 $2,837,728.00 (4,500.00) -0.16% Unfav. Sale of Phone Internal due to decreased usage. TOTAL OPERATING REVENUE OPERATING EXPENSES $2,854,228.00 82,854,228.00 $3,082,131.00 $3,082,131.00 $2,846,128.00 $2,962,131.00 (8,100.00) $120,000.00 -0.28% 3.89% Fay. Depreciation $194,400 based on depreciation schedule and Salaries & Fringes $5,100 due to less than anticipated overtime_ Partially offset by unfav. Internal Services ($41,800) primarily due to Info Tech Operations based on actual usage and costs; Indirect Cost ($19,900) due to actual charges determined after budget finalization and Equip Maintenance ($18,300) due to maintenance costs being higher than the budget projection. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN CAPITAL CONTRIBUTION TRANSFERS (OUT) NET REV OVER(UNDER) EXP* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING ($227,903.00) ($227,903.00) ($116,003,00) $111,900.00 30,000.00 30,000.00 26,300.00 (3,700,00) -12.33% Unfav. Interest income due to due to anticipated investment income. 0.00% 0.00% 0.00% ($197,903.00) ($197,903,00) ($89,703.00) $108,200.00 4,469,626.89 $4,379,923.89 *Please note that in the Adopted Budget (line-item book) this Is budgeted as "Planned use of Fund Balance" in the revenue category. 79 ($4,523,404.00) ($2,313,304.00) $2,210,100,00 35,000.00 37,874.00 2,574.00 8.21% Fay. Interest Income due to anticipated investment income. 1,644,185.00 1,644,186.00 0,00% 0.00% 0.00 0.00 0.00% $11,175,791.00 $8,557,091.00 $2,615.700.00 23.43% Fay. Depreciation $1,315,900 based on depreciation schedules; Salaries & Fringe Benefits $784,200 due to vacancies; Software Rental $439,400 due to timing of expenses; Internal Services $215,300 primarily due to IT Development based on actual usage; Communications $94,600 due to actual costs less than anticipated; Bank Charges $90,500 due to less than anticipated costs for PayPal services for E-Commerce transactions; Equipment Maintenance $81,100 for cost of repairs; Rebillable Services $56,000 based on actual connectivity costs to Tier 2.5 and 3,0 agencies; Printing $2,500 and Supplies $2,400 based on actual usage. Offset by unfav. Professional Services ($454,600) due to higher than anticipated contractual costs for staffing services. OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION $11,175,791.00 ($4,527,608.00) 36,000.00 1 ,644,1 86,00 0.00 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - CLEM'S (53500) OPERATING REVENUES: 0 utside $4,664,758.00 $4,664,758.00 $4,871,358.00 $206,600.00 4.43% Fay. Access Fees Non Oakland $58,300 due to updated law enforcement Full Time Equivalent count used for billing partially offset by unfav. Access Fees Oakland ($50,700) due to lower than anticipated activity; CLEMIS Crash $153,600, CLEMIS Citation $22,900, Crime Mapping $7,700 and CLEMIS Parking $2,700 due to increased usage by Oakland and non-Oakland agencies. Also fay. Maintenance Contracts $48,800 due to Livescan maintenance after warranty. Offset by unfav. Rebilled Charges ($43,700) and Parts and Accessories ($3,100) billed to Tier 2.5 and 3.0 agencies for connectivity costs. Inside 1,983,525.00 1,987,629.00 1,372,429.00 (615,200.00) -30.95% linfav. Service Fees ($4461,100) based on actual billing for Computer Aided Dispatch (CAD) expense charge directly to Radio Fund and Reimb General ($154,100) based on anticipated CLEMIS staff resources supporting Sheriff projects. TOTAL OPERATING REVENUE $6,645,263.00 $6,652,387.00 $6,243,787.00 ($408,600.00) -5.14% NET REV OVER(UNDER) EXP* ($2,848,322.00) ($4844,218.00) ($631,244.00) $2,212,974.00 TOTAL NET POSITION - BEGINNING 16,943,114.71 TOTAL NET POSITION - ENDING $16,311,870.71 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. 80 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $7,645,000,00 $7,645,000.00 $8,163,100.00 $518,100.00 6.78% Fay, E-911 Surcharge $509,400 due to increased volume of users/receipt of 911 surcharge; Outside Agency Revenue $5,800 due to higher non-emergency agencies than anticipated and Antenna Site Management $2,900 due to updates in rental contracts. Inside TOTAL OPERATING REVENUE OPERATING EXPENSES 490,000.00 490,000.00 524,400.00 34,400.00 7.02% $8,135,000.00 $8,135,000.00 $8,687,500.00 $552,500.00 6.79% $14,109,201.00 $14,109,201.00 $11,641,201.00 $2,468,000.00 17,49% Fay. primarily due to Parts Access reimbursement by participating agencies for equipment replacement. Fay. Software Maintenance $1,872,900 due to the timing of the Emergency Services IP Network project; Internal Services $467,600 primarily due to Info Tech CLEMIS based on usage; Professional Services $414,200 due to less than anticipated use; Equipment Maintenance $105,000 due to less than anticipated maintenance costs; Training Related $75,000 due to timing of implementing Radio Upgrade project; Salaries and Fringe Benefits $35,700 due to vacancies; Utilities $35,100 and Supplies $8,200 due to usage. Offset by unfav. Depreciation ($542,700) based on depreciation schedule and Indirect Cost ($3,000) due to charges determined after finalization of budget. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($5,974,201.00) ($5,974,201.00) ($2,953,701.00) $3,020,500.00 NON-OPERATING REVENUE 210,000.00 210,000.00 210,000.00 0,00% TRANSFERS IN 40,000.00 40,000.00 0.00% TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP" ($5,764,201.00) ($5,724,201.00)_ ($2,703,701.00) $3,020,500.00 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 0.00% 0.00% 35,934,002.39 $33,230,301.39 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. 81 COUNTY OF OAKLAND FY 2018 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2018 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fire Records Management ( 53100) OPERATING REVENUES: Outside $231,556.00 $231,566.00 $247,766.00 $16,200.00 7.00% Fay. primarily due to Participation Fees for Non-Oakland Agencies; the following agencies have been added: Eastpointe, Roseville and St. Clair Shores. 7.00% 17.51% Fay. Salaries & Fringes $132,000 due to vacancies; Depreciation $42,400 based on depreciation schedule; Communications $20,000 due to decrease in connectivity rates; Software Maintenance $5,700 due to decrease in maintenance costs; Travel $5,000 due to less than anticipated use; Expendable Equipment $3,500 due to the timing of equipment purchases made by tech support for maintaining the system and Equipment Maintenance $1,000 due to lower than anticipated maintenance costs. Offset by unfav. overall Internal Services ($44,200) primarily due to IT Development based on actual usage; Professional Services ($15,000) due to higher than anticipated contractual costs and Indirect Costs ($5,600) due to actual charges determined after budget finalization. TOTAL OPERATING REVENUES $231,566.00 $231,566.00 $247,766.00 $16,200.00 OPERATING EXPENSES $826,570.00 $526,870,00 $652,070.00 $144,800.00 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS ($595,304.00) ($595,304.00) ($434,304.00) $161,000.00 NON-OPERATING REVENUE 3,000.00 3,000.00 3,000.00 0.00 0,00% TRANSFERS IN 477,919.00 477,919.00 468,245.00 (9,674.00) -2.02% Unfav, Interest Income due to anticipated investment income. TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00% NET REV OVER(UNDER) EXP" TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING ($114,385.00) ($114,385.00) $36,941.00 $151,326.00 1,437,818.71 $1 474,759.71 *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. 82 OAKLAND COUNTY COMMUNITY & HOME DIVISION HOME IMPROVEMENT PROGRAM UNCOLLECT1BLE IMPROVEMENT LOANS 1ST QUARTER FY 2018 CVT ZIP CODE CASE NO, WRITE OFF AMOUNT TAX/ MORTGAGE GRANT CDBG/HOME Hazel Park 48030 8082 $9,732,00 Tax HOME White Lake 48386 8198 $9,900.00 Tax HOME Keep Habor 48320 8283 $11,825.00 Mortgage HOME _ Ferndale 48220 8307 $11,651.00 Mortgage HOME Ferndale 48220 8371 $12,030.00 Tax HOME Oak Park 48237 8570 $11,996,00 Mortgage HOME Oak Park 48237 8618 $12,835.00 Mortgage HOME Hazel Park 48030 8640 $10,364.00 Mortgage HOME Hazel Park 48030 8835 $10,050.00 $14,310.00 Mortgage Mortgage HOME Ferndale Hazel Park _ 48220 48030 8909 HOME 8941 $9,055.00 Mortgage HOME Hazel Park 48030 9175 $22,830.00 Mortgage HOME Hazel Park 48030 9211 $11,175.00 Tax HOME Hazel Park 48030 9230 $4,700.00 Mortgage HOME Ferndale 48220 9270 $14,200.00 Tax HOME Ferndale 48220 9280 $18,776.00 Mortgage HOME Hazel Park 48030 9307 $17,450.00 Mortgage HOME Holly 48442 9370 $20,700.00 Mortgage HOME Hazel Park 48030 1— 9395 $16,561.00 Mortgage HOME Hazel Park 48030 9463 $13,138.00 Tax HOME Hazel Park 48030 9497 $19,140.00 Tax HOME Oak Park 48237 9517 $18,520.00 Mortgage HOME Aubun Hills 48326 9544 $8,724.00 Tax HOME Oak Park 48237 10371 $19,950.00 Mortgage HOME Holly 48442 10385 $22,800.00 Mortgage HOME Oak Park 48237 10636 $19,750.00 Mortgage HOME Madison Heights 48071 10643 $9,513.00 Mortgage HOME Ferndale 48220 10760 $13,325.00 Mortgage HOME Clawson 48017 11128 $18,302,00 Tax HOME OakPark _ _ Pontiac 48237 48342 11141 11288 $30,775.00 $45,087.00 Tax Tax HOME HOME TOTAL AMOUNT $489,164.00 Submitte• lir f Gorgon A. L.mber . Chief of Operations _ ".. i i 1 le 0 OC BOG Approval Month Amount Date (if>$1000) Written-off n/a $ 358.90 Jan-18 FRINGE BENEFIT HEALTHCARE CONTRIBUTIONS FY 2018 Uncollectible Debt Write-offs October 1, 2017 - December 31, 2017 Name (Last, First) OR Product/Item/Service Type Dept. first 2 digits of Employee ID 28XXX 2017 Healthcare Contributions. Human Resources/Benefits Uncollectible due to HR's Administration Benefit Contribution Arrearages - Post Separation Policy 30XXX 30XXX 2017 Healthcare Contributions. Human Resources/Benefits Uncollectible due to HR's Administration Benefit Contribution Arrearages - Post Separation Policy 2017 Healthcare Contributions. Human Resources/Benefits Uncollectible due to HRts Administration Benefit Contribution Arrearages - Post Separation Policy n/a n/a $ 225.00 Jan-18 $ 27.96 Jan-18 TOTAL $ 611.86 Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up t to $1,000 may be written off by a prove! of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioneks withith quarterly forecast report, Write-offs in excess of $1,000 require Board of Commissionersilapro4al. Authorized b 84 Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period October 2017 - December 2017 Date: Donor: Cash/Check: Items: Estimated Value: University Presbyterian Church Frozen Birthday Cakes (3) Months 495.00 10/6/2017 Laurie Norgren Halloween Costumes 45.00 10/8/2017 Grace Christian Church BBQ Lunch & Board Games $115.00 10/9/2017 Paul Clark Check In memory of Rocco !merman's Father $25.00 10/12/2017 Maureen Leuck Young Adult Books $50.00 10/12/2017 Anonymous Clothing $500.00 10/12/2017 Children's Village Foundation Furniture Bank Donation for CV Resident & Family $80.00 10/16/2017 Sweet Dreams for Kids 15 Child Friendly Pillow Cases $75.00 10/17/2017 Laurie Norgren Halloween Outfits $10.00 10/19/2017 Chiffionda & Isiah Ellsworth Clothing, Toys, DVD Player, Chair $50.00 10/19/2017 Clarkston Knit Shop Yarn & Knitting Bag $100.00 10/24/2017 Boban Ristowski Clothing & Books $50.00 10/25/2017 Welcome Missionary Baptist Church Poetry Slam Event; Pizza, Pop, & Chips $100.00 10/27/2017 Jordie Kramer Decorated Pumpkin from OC Auction $30.00 10/31/2017 OCHD Spooktacular Party - Food, Toys & Stuffed Animals $75.00 10/31/2017 Detroit Zoo (Dropped @OCHD) Pretzels, Candy, & Chips $40.00 11/1/2017 Barb Finney Halloween Gift Bags & Candy $100.00 11/1/2017 Anonymous Snacks $10.00 11/1/2017 Anonymous Candy $7.00 11/2/2017 David Miheleich Candy & Chips $50.00 11/3/2017 Rebecca Harla Clothes & Shoes $125.00 11/3/2017 Datsun Doctor Magazines $9.50 11/3/2017 Evelyn Barrett Yarn & Knitting Needles $75.00 11/6/2017 Caruso Caruso Jeans $2,000.00 11/7/2017 Bingham Farms Elementary Short Story Books $100.00 11/14/2017 Rebecca Lopez Clothes & Toys $40.00 11/16/2017 Sweet Dreams for Kids Child Friendly Pillow Cases $75.00 11/17/2017 Children's Village Foundation Furniture Bank Donation for CV Resident & Family $100.00 11/17/2017 Children's Village Foundation Furniture Bank Donation for CV Resident & Family $60.00 11/17/2017 Children's Village Foundation Grace Center Kitchenware-CV Resident&Family $75.00 11/20/2017 Clarkston Senior Center Yarn $20.00 11/20/2017 Shanette Kidd Clothes $100.00 11/20/2017 Detroit Lions Thanksgiving Dinner &Souvenirs $260.00 85 Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period October 2017 - December 2017 Date: Donor: Cash/Check: Items: Estimated Value: 11/23/2017 Rebecca Lopez Toiletries $50.00 11/27/2017 Veronica Foulis (5) Jackets $100.00 11/28/2017 Thomas Gillotte Magazines $25.00 11/29/2017 Roma &James Honer Clothing $100.00 12/1/2017 Children's Village Foundation (9) X Box One game systems & (1) Used Wii system $2,412.97 12/1/2017 Children's Village Foundation !doodles for residents Christmas Gifts $1,558.92 12/2/2017 Christ The Redeemer Various Retail Gift Cards $530.00 12/2/2017 Christ The Redeemer Toys, Clothing, X Box Controllers $4,285.00 12/4/2017 Waterford Senior Center Quilts and Pillows $50.00 12/4/2017 Kari Ternes Toiletries & Toys $25.00 12/4/2017 Bloomfield Hills Country Club Toys $200.00 12/4/2017 Our Lady of The Lakes Clothing & Toys $3,300.00 12/4/2017 Pamela Dorres Used Xbox & 30 Dozen Cookies $30.00 12/5/2017 OC Prosecutors Office Coats $300.00 12/7/2017 Datsun Doctor Magazines $23.00 12/7/2017 Shirley Arnold Sheets & Clothes $70.00 12/7/2017 Anonymous Yarn $50.00. 12/8/2017 Anonymous Games & Toys $100.00 12/10/2017 Lakes Vicariate Toiletries, Clothes, Toys, & Candy $1,253.00 12/10/2017 Lakes Vicariate Youth Party for TAG $235.00 12/10/2017 Lakes Vicariate Youth Party for MP, B,C & D $390.00 12/11/2017 Christ Church of Cranbrook Clothes, Toys, & Crafts $405.00 12/11/2017 St Mary of The Hills Toys, Clothes, & Gift Cards $1,705.00 12/12/2017 Christ Church of Cranbrook Check $100.00 12/13/2017 Children's Village Foundation Party for BTS $130.00 12/14/2017 Lenscrafters Glasses w/ Exams $3,800.00 12/14/2017 Welcome Missionary Baptist Church Christmas Gifts for Residents $200.00 12/14/2017 Shirley Arnold Clothing $374.00 12/14/2017 JC Penny Clothing $52.00 12/15/2017 Denise Brainard (10) Board Games $50.00 12/16/2017 Grace Christian Church Crafts & Party for TAG $118.00 12/16/2017 Grace Christian Church Crafts & Party for BTS $250.00 12/17/2017 Arnerisure Clothing, Cupcakes & Pop Party for G $391.00 86 Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period October 2017 - December 2017 Date: Donor: Cash/Check: Items: Estimated Value: 12/17/2017 Amerisure Clothing & Food for Parties MP & C $535.00 12/17/2017 Jennifer Buzonowski Food & Clothing for A-South $324.00 12/17/2017 Karen Masters Crafts & Toiletries $200.00 12/18/2017 Electro-Matic Products Clothing, Shoes, Crafts & Toiletries $1,050.00 12/18/2017 Sweet Dreams for Kids 15 Child Friendly Pillowcases $225.00 12/19/2017 Justice For Lily Clothes, Toys, & Toiletries $1,500.00 12/19/2017 Fisticuffs Combat Academy Gym Membership & Boxing Classes-3 Mo for Resident $800.00 12/19/2017 Our Lady of The Lakes Coats & Clothing $3,020.00 12/20/2017 St. Hugo Church Clothing, Food & Gift cards $1,500.00 12/21/2017 Timothy & Mary Campbell Check $150.00 12/21/2017 Kick 4 Kids 29 Pairs of New Gym Shoes $1,450.00 12/24/2017 Dino's Lounge Christmas Gifts for Residents $200.00 12/25/2017 DC Prosecutor's Office Christmas Morning Gifts for MP Residents $5,800.00 Total: $44,463.39 87 OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - FY 2018 First Quarter Date Ordlnation 10/4/2017 Persoif Dating Donation Box Receipt Number 18285 Amount $29.50 Journal Number 272121 10/4/2017 Della Perry 18297 $75.00 272121 10/5/2017 Susan Collings 18326 $1000.00 272222 10/6/2017 Donation Box 18348 $86.00 272319 10/6/2017 Tammy Klobnock 18356 $50.00 272319 10/6/2017 Elizabeth Kenclk 18365 $57.50 272319 10/10/2017 Oakland County Court Admin 18444 $85.00 272731 10/10/2017 John Little 18462 $5.00 272731 10/11/2017 Donation Box 18471 $40.00 272899 10/11/2017 Sandra &Gary Gurritow 18500 $50.00 272899 10/11/2017 Mark Mudd 18506 $5.00 272899 10/12/2017 prisilla Briones 18516 $12.50 272955 10/13/2017 Carol Barrett 18555 $50.00 273041 10/14/2017 Danielle Hutko 18584 $136.50 273042 10/16/2017 !give 18686 $27.63 273185 10/16/2017 Donation Box - Bissell Event 18694 $278.00 273185 10/16/2017 Gary Churchill 18697 $25.00 273185 10/17/2017 Ramona Nave 17948 $400.00 273335 10/17/2017 Kendy & Mark Skrocki 18730 $100.00 273335 10/18/2017 Andrea Addison 18777 $15.00 273577 10/20/2017 Donation Box 18828 $58.00 273932 10/21/2017 Gerald Cadreau 18838 $200.00 273933 10/23/2017 Thomas Johnson 18864 $80.00 274137 10/24/2017 Pet Smart Charities Transfer $100.00 274036 10/25/2017 Donation Box 18946 $38.00 274556 10/26/2017 Bolivar Lassalle 18947 $2.50 274660 10/30/2017 Susan Madole 19045 $50.00 274841 10/31/2017 Mark Mudd 19059 $5.00 274957 10/31/2017 Beverly Matthewson 19071 $5.00 274957 11/2/2017 Larry Larson 19123 $20.00 275159 11/2/2017 Donation Box 19124 $56.00 275159 11/2/2017 Amy Darnell 19133 $100.00 275159 11/3/2017 Phyllis Bielewski 19156 $18.00 275248 11/3/2017 Robert Enderle 19160 $32.75 275248 11/6/2017 Mona Dekock 19191 $50.00 275300 11/6/2017 Helen Gage 19192 $150.00 275300 11/7/2017 Julie Cassavoy 19208 $30.00 275376 11/8/2017 William Oconnor 19227 $12.50 275462 11/8/2017 Roger Burm 19240 $5.00 275462 11/9/2017 Damon Wright 19259 $3.00 275479 11/13/2017 Donation Box 19285 $77.41 275616 11/13/2017 Donation Box 19302 $36.88 275616 11/14/2017 Mason's Tree Service 19327 $683.00 275732 11/14/2017 John Little 19331 $5.00 275732 11/14/2017 Maria Rodriguez 19333 $25.00 275732 11/15/2017 Donation Box 19359 $40.00 275866 11/17/2017 Sabrina Simpson 19399 $3.00 276002 11/17/2017 Pet Supplies Plus Waterford 19412 $45.00 276002 11/18/2017 Colleen Daniels 19428 $80.00 276003 11/20/2017 Tokiomarine HCC 19448 $100.00 276079 11/20/2017 Elizabeth Tatus 19449 $50.00 276079 11/21/2017 Donation Box 19505 $75.00 276184 11/25/2017 Wanda Dunlap 19548 $20.00 276230 88 OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER on t o Restricted Fund (Legacy) Donations erso on ' ' ---'r=f----- SAFE Rescue - FY 2018 First Quarter Receipt Number 19551 Amount $20.00 ournal Number 276295 11/27/2017 11/27/2017 Dean & Nina Googasian 19555 $150.00 276295 11/27/2017 Dean & Nina Googasian 19556 $100.00 276295 11/27/2017 Laurie Brooks 19560 $200.00 276295 11/27/2017 Debra Gebhart-Pollins 19563 $50.00 276295 11/28/2017 Julie Champine 19573 $38.00 276378 11/28/2017 Ashby Woolf 19581 $50.00 276378 11/29/2017 Jennifer Franke 19601 $28.00 276463 11/29/2017 Paula Reynolds 19608 $20.00 276463 12/1/2017 Donation Box 19639 $16.00 276622 12/1/2017 Maleoskie 19657 $53.00 276622 12/1/2017 Garrick 19669 $2.50 276622 12/4/2017 tondo 19714 $10.00 276680 12/4/2017 Mudd 19726 $5.00 276680 12/5/2017 SAFE Animal Rescue 19754 $20.00 276756 12/5/2017 Nave 19757 $500.00 276756 12/6/2017 Burns 19788 $15.00 276842 12/7/2017 Pet Supplies Plus 19815 $262.00 276915 12/7/2017 Donation Box 19816 $45.00 276915 12/8/2017 Nuttall 19830 $150.00 276991 12/8/2017 Pet Smart Charities Transfer $70.00 276888 12/11/2017 Money Order with no Name 19879 $200.00 277063 12/11/2017 Miller 19889 $100.00 277063 12/12/2017 Little 19897 $5.00 277171 12/13/2017 Tomko 19921 $100.00 277238 12/15/2017 Donation Box 19957 $19.90 277372 12/15/2017 irwin 19981 $13.50 277372 12/18/2017 KIng-Hoffner 19994 $8.00 277373 12/18/2017 Donation Box 20017 $142.10 277373 12/18/2017 Walton 20018 $300.00 277479 12/1812017 Roberts 20020 $50.00 277479 12/18/2017 Dakkota integrated 20032 $100.00 277479 12/18/2017 Dennis Mirku - Send to Health Accounting n/a $1000.00 277915 12/19/2017 Peariso 20043 $75.00 277576 12/19/2017 Pet Supplies Plus 20050 $265.00 277576 12/19/2017 Donation Box 20067 $100.00 277576 12/19/2017 Thomson 20069 $100.00 277576 12/20/2017 Harrison 20079 $50.00 277664 12/20/2017 Czarnomski 20081 $60.00 277664 12/21/2017 Bollman 20103 $7.50 277685 12/21/2017 Donation Box 20108 $15,50 277685 12/21/2017 Podeszwa 20116 $100.00 277685 12/21/2017 Lenkins 20121 $150.00 277685 12/21/2017 Pet Smart Charities Transfer $40.00 277643 12/26/2017 Heinrich 20127 $15.00 277773 12/26/2017 Heinrich 20128 $15.00 277773 12/26/2017 Heinrich 20129 $15.00 277773 12/26/2017 Heinrich 20130 $15.00 277773 12/26/2017 Kusky 20151 $50.00 277773 12/26/2017 Smith 20155 $50.00 277773 12/26/2017 Couch 20160 $20.00 277773 12/26/2017 Uhlmeyer 29163 $7.50 277773., 12/28/2017 Vackaro 20173 $200.00 277860 89 OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER DelgiNaltonPerritr) Restricted Fund (Legacy) Donations &Sin -, . Simmons - FY 2018 First Quarter Receipt Number - 20174 AM01.10t _ $40.00 journal Number „,.. . 277860 12/28/2017 12/28/2017 Perkoski 20177 $100.00 277860 12/28/2017 Clark 20184 $18.00 277860 12/28/2017 Sallow 20195 $100.00 277879 12/28/2017 Dennis 20196 $2.50 277879 12/28/2017 Laughlin 20197 $50.00 277879 12/28/2017 Templin 20209 $50.00 277879 12/28/2017 Pet Supplies Plus 20209 $150.00 277879 12/28/2017 Parnell 20216 $50.00 277879 12/28/2017 Donation Box 20222 $46.00 277879 12128/2017 Bakos 20246 $1500.00 277879 Grand Total $12,083.67 90 General Contribution Donation for Animal Care Nature Center Program REC REC REC $10.00 $20.00 $to0 Recreation Programs &Services Sub-Total Park Patron Park Patron Tuning Your Tot Co $31.00 OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2018 1st Quarter Report for Contributions (Donations) - October 1, 2017 - December 31, 2017 Budget Center Project / Program Source Amount Totals 91 Resolution #18083 March 21, 2018 Moved by Fleming supported by Gershenson the resolutions (with fiscal notes attached) on the Consent Agenda be adopted (with accompanying reports being accepted). AYES: Crawford, Dwyer, Fleming, Gershenson, Gingell, Hoffman, Kochenderfer, KowaII, Long, McGillivray, Middleton, Spisz, Taub, Tietz, Weipert, Woodward, Zack, Berman, Bowman. (19) NAYS: None. (0) A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent Agenda were adopted (with accompanying reports being accepted). v?3ile 1 HEMP, APPROVE THIS ESOLUTION CHIEF DEPUTY COUNTY EXECUTIVE ACTING PURSUANT 10 Ma 45.559A (7) STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on March 21, 2018, 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 21 8t day of March, 2018. jr-971,LZv Lisa Brown, Oakland County