The URL can be used to link to this page

Home My WebLink AboutResolutions - 1996.09.12 - 24916MISCELLANEOUS RESOLUTION #96204 ' By: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT & BUDGET - 1996 SECOND QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which provides for budget adjustments for variances between the budgeted revenue and actual revenue, and Section 23, which provides for budget adjustments for variances between estimated revenue and projected expenditures, adjustments are required; and WHEREAS the 1996 Second Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS due to departmental efforts to maintain unfilled position vacant in order to test whether position reductions are viable, there has been an increased use of emergency salary dollars beyond the original budget; and WHEREAS in order to properly accommodate the clients of the Probate Court, Health Division and Veteran's Services Division in the new West Oakland Office in Walled Lake, purchases of furniture for public rooms were authorized from the non-departmental Miscellaneous Capital Outlay account, these purchases were not anticipated in the development of the original Miscellaneous Capital Outlay budget; and WHEREAS funding is required to cover the annual accreditation fee for the Sheriffs Department health care services administered by the Health Division; and WHEREAS the Medical Examiner has experienced a significant increase in workload, resulting in unfavorable overtime and operating expenditures; and WHEREAS M.R. #96187 and #96188, authorized the creation of positions in Community Mental Health, supported by the General Fund Contingency account through September 30, 1997; excess funds are available in the CMH Match line-item under the Board of Commissioners to reimburse the General Fund Contingency account for that support; and WHEREAS pursuant to M.R. #96092, the County retired the loan from the Delinquent Tax Revolving Fund used for the purchase of Oakland Pointe, eliminating the need for budget established to pay the 1996 portion of the loan and the related transfer from the Facilities and Operations funds; and WHEREAS due to efforts to remove state wards from Children's Village, in order to service local court wards, anticipated Board and Care revenue has decreased; and WHEREAS the County has received Convention Facility tax revenue from the State of Michigan above the amount included in the 1996 budget, by law one-half of this revenue must be provided to the Health Division for substance abuse prevention programs; and WHEREAS revenue from the County auction should be recorded in the Materials Management Unit of Support Services; and WHEREAS Circuit Court Probation's usage of Stationary Stock has increased due to increased state staffing levels; and WHEREAS three previous resolutions, M. R. #96025 which merged the Accounting and Budget Divisions into a Fiscal Services Division, M.R. #96127, which provided additional professional services to the Board of Commissioners, and M. R. #96163, which upgraded the Pharmacist classification in the Medical Care Facility, contained erroneous accounting journal entries which require correction to properly account for revenues and expenditures; and WHEREAS leases for County Motor Pool vehicles are capital leases and the vehicles are subject to depreciation; and WHEREAS Community Mental Health has designated $285,375 from its FY 93/94 fund balance to transfer to the Information Technology Fund to purchase office automation equipment; and WHEREAS the CLEMIS Fund requires additional professional service dollars to enhance program operations, said dollars are available in the CLEMIS fund balance to cover the additional need; and WHEREAS pursuant to M.R. #94213, the Fiscal Services Division has summarized those amounts carried forward from 1995 fund balance to 1996 operations under M.R. #96063, which have not been expended as of June 30, 1996; and 4-52100-163-70-00-1001 Salaries 4-52100-163-70-00-2070 Fringe Benefits $ 799 225 $ 1.024 $ 0 WHEREAS certain amounts are recommended for continued appropriation, while others are recommended to be transferred back to the 1996 Contingency Account; and WHEREAS Section 25 of the 1996 General Appropriations Act (M.R. #95294) requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmate Accounts on transactions billed in excess of ability to pay. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the 1996 Second Quarter Financial Forecast. BE IT FURTHER RESOLVED the Board authorizes amendments to the 1996 Budget as detailed on attached Schedule A. BE IT FURTHER RESOLVED that the Board of Commissioners authorizes, the continuation of certain carry-forward appropriations as detailed on attached Schedule B, and the transfer of $69,124 from other carry- forward appropriations to the 1996 Contingency Account, as detailed on attached Schedule B, in accordance with M. R. #94213. BE IT FURTHER RESOLVED that the budget amendment regarding the upgraded Pharmacist classification at the Medical Care Facility (approved through M.R. #96163) be replaced with the amendment listed below: GENERAL FUND 4-10100-909-01-00-9902 Rate and Classification Change $(1,024) 4-10100-901-01-00-8530 Operating Transfer - Medical Care 1,024 $ 0 MEDICAL CARE FACILITY 3-52100-163-01-00-8101 General Fund Operating Trans. $ 1,024 Chairperson, on behalf of the Finance and Personnel Committee, I move the adoption of the foregoing resolution. FINANCE AND PERSONNEL COMMITTEE (-tro4--1 Accounting Rev. - Reimb. for Salaries Fiscal Svs. Rev. - Reimb. for Salaries Health - Salaries Medical Examiner - Overtime Medical Examiner - Ambulance Admin. - Professional Svs. Program Eval. - Professional Svs. CMH Match Contingency Facilities & Operations - Transfer Principal Payment ($92,417) 92.417 ($32,800) 27,400 5.400 ($15,000) 15.000 ($127,804) 127,804 ($798,500) ($798.500) $11 Children's Village - Board and Care Central Svs. - Auction Revenue Materials Mgt. - Auction Revenue Convention Facility Tax Revenue Income from Investments ($400,000) (13,000) 4,000 300,000 888,000 $779,000 .nditures 4-10100-909-01-00-9905_ Sal. Approp. - Emergency Salaries 4-10100-909-01-00-9909 - Misc. Capital Outlay 4-10100-179-01-00-6670 —Stationary Stock $150,000- 50,000 15,000 Schedule A Oakland County, Michigan Second Quarter Financial Forecast Budget Amendments 1Governmental Funds Departmental Amendments Management and Budget 3-10100-123-01-00-2531 3-10100-126-01-00-2531 Human Services 4-22100-162-36-00-1001 4-10100-169-01-00-1002 4-10100-169-01-00-3206 Board of Commissioners 4-10100-511-01-00-3128 4-10100-511-02-00-3128 Board of Comm./CMH 4-10100-511-01-00-8248 4-10100-90g-01-00-9900 Non-Departmental 3-10100-904-01-00-8645 4-10100-907-01-00-3579 General Amendments Revenues 3-29230-165-01-00-2036 3-101 00-1 36-01-00-2086 3-10100-138-50-02-2086 3-10100-903-01-00-9341 3-10100-906-01-00-2233 Motor Pool Fund 4-66100-138-11-00-3304 Depreciation 4-66100-138-11-00-3340 Equipment Rental $159,900 (159,900) Accounting Rev. Accounting Rev. Accounting Rev. Fiscal Svs. Rev. Fiscal Svs. Rev. Fiscal Svs. Rev. ($63,655) (2,916) (58,310) 63,655 2,916 58,310 Equipment Fund 3-66400-123-25-68-2123 3-66400-123-25-00-2164 3-66400-123-25-00-2373 3-66400-126-23-00-2123 3-66400-126-23-00-2164 3-66400-126-23-00-2373 - Equipment Rental - Gain on Sale/Equip. - Outside Agencies - Equipment Rental - Gain on Sale/Equip, - Outside Agencies ($285,375) 285,375 112 $285.375 - $285.375 4-22100-162-01-00-3682 4-22100-162-01-00-3xxx Satellite Centers Health - Jail Clinic Accreditation 558,000 6,000 $779.00Q Proprietary/Special Revenue Funds Community Mental Health 1-22296-490-002 Fund Balance FY 93/94 1-22296-492-001 Designated - Information Technology 3-22296-909-01-00-9901 Revenue-Prior Years Balance 4-22296-121-01-00-8615 Transfer to Info Tech. Information Technology 3-6300-181-01-00-8248 1-63600-455-001 CLEMIS Fund 4-63500-182-01-00-3128 1-63500-455-001 Operating Transfer - CMH Est. Profit/(Loss) Professional Services Est. Profit/(Loss) $285.375 $285.375 111 $65,000 (65.000) Prepared by: Fiscal Services Division 08/26/96 RECOMMENDATIONS $4000.00 available CARRY FORWARD $59,950.00 $14,137.00 available $1,964.70 available $4,000.00 available N/A CARRY FORWARD $15,375.73 N/A N/A CARRY FORWARD $58,466.46 CARRY FORWARD $3,034.96 AUTHORIZED AMOUNT STATUS 06/30/96 $4,000.00 UNSPENT 69,720.00 14,137.00 16,006.00 4,000.00 4,800.00 28,968.13 160.00 5,000.00 58,466.46 * 3,034.96 $9770.00 SPENT UNSPENT $14,041.30 SPENT UNSPENT SPENT $13,592,40 SPENT SPENT SPENT UNSPENT UNSPENT STATUS REPORT 1995 CARRY FORWARD APPROPRIATIONS JUNE 30, 1996 Cf) GENERAL FUND 4-10100 EXECUTIVE ADMINISTRATION 111-01-00-3752 TRAVEL AND CONFERENCE ACCOUNTING 123-01-00-3128 PROFESSIONAL SERVICES HUMAN RESOURCES 154-01-00-3423 INTERN PROGRAM EMPLOYEE RELATIONS 155-01-00-3334 EMP. IN-SERVICE TRAINING COMMUNITY AND ECONOMIC DEV. - ADMIN. 191-01-00-3752 TRAVEL AND CONFERENCE !DEVELOPMENT AND PLANNING 192-01-00-3204 PROFESSIONAL SERVICES 192-01-00-3752 ADVERTISING I 1 ! 192-01-00-3752 TRAVEL AND CONFERENCE EQUALIZATION 194-01-00-1001 SALARIES CIRCUIT COURT - ADMINISTRATION 311-01-00-3380 GRANT MATCH 311-01-00-9998 CAPITAL OUTLAY CIRCUIT COURT - JUDICIAL 311-05-00-9998 46,522.80 * QAPITAL OUTLAY * reason: ft —is came from circuit court mediation fund, money from this fund cannot rever general fund CARRY FORWARD $35,854.09 $10,668.71 SPENT 11,423.60 $4,23.60 SPENT OR COMAAITTE $7,000.00 AVAILABLE $8,995.00 COMMITTED $16,905.00 AVAILABLE SPENT SPENT SPENT OR COMMITTED SPENT UNSPENT UNSPENT $25,160.00 SPENT SPENT OR COMMITTED SPENT SPENT UNSPENT $25,900.00 12,624.00 2,433.00 29,832.27 9,022.70 187.66 10,800.00 40,000.00 14,000.00 1,972.00 175,876.43 327,500.00 N/A N/A N/A N/A CARRY FORWARD $187.66 $10,800.00 AVAILABLE CARRY FORWARD $14,840.00 N/A N/A N/A CARRY FORWARD $327,500.00 STATUS kePORT PAGE 2 OF 4 DISTRICT COURT - NOVI 322-01-00-9998 CAPITAL OUTLAY. DISTRICT COURT - ROCHESTER HILLS 324-01-00-3127 BUDGETED PROJECTS SHERIFF - ADMINISTRATION SERVICES 432-01-00-3774 UNIFORM REPLACEMENT SHERIFF - DETENTION FACILITIES 433-10-00-4806 BEDDING AND LINEN SHERIFF - PRE - TRIAL HOUSING 434-10-00-9998 CAPITAL OUTLAY SHERIFF - OPERATIONS UNIT 439-10-00-4820 DEPUTY SUPPLIES BOARD OF COMMISSIONERS - ADMIN. 511-01-00-3048 HISTORICAL COMMISION I 511-01-00-3790 WORKSHOPS AND MEETINGS BOARD OF COMMISIONERS - PROGRAM EVALUATION 511-02-00-3128 PROFESSIONAL SERVICES 511-02-00-3456 LEGAL EXPENSE BOARD OF COMMISIONERS - LAW LIBRARY 513-02-00-3342 EQUIP. REPAIRS AND MAINTENANCE NON-DEPARTMENTAL - OTHER COUNTY OPERATIONS 901-01-00-9121 CURRENT DRAIN ASSESSMENTS 901-01-00-9916 FUTURE SPACE REQUIREMENTS ••n••• 683,664.00 NON-DEPARTMENTAL RESERVE FOR TRANSFER 909-01-00-9920 OFFICE AUTOMATION UNSPENT CARRY FORWARD $683,664.00 15,500.00 SPENT N/A STATUS REPORT PAGE 3 OF 4 NON-DEPARTMENTAL COUNTY BUILDINGS/SPACE ALLOCATIONS 902-01-00-9225 28,800.00 SPENT OR COMMITTED N/A VACANT SPACE TOTAL GENERAL FUND 1,628,851.01 FRIEND OF THE COURT 4-21600 FRIEND OF THE COURT - ADMINISTRATION 312-01-00-3347 EXPENDABLE EQUIPMENT 312-01-00-9998 CAPITAL OUTLAY 79,000.00 $25,340,87 SPENT CARRY FORWARD $53,659.13 73,476.00 SPENT N/A COUNSELING, INV. & MEDIATION 312-05-00-3128 101,650.00 $50,400.00 SPENT CARRY FORWARD $51,250.00 PROFESSIONAL SERVICES 412-05-00-4898 3,117.79 UNSPENT $3,117.79 AVAILABLE OFFICE SUPPLIES 312-05-00-6672 7,200.00 UNSPENT $7,200.00 AVAILABLE PRINT SHOP HEALTH FUND 4-22100 HEALTH DIVISION - ADMINISTRATION 162-01-00-3127 BUDGETED PROJECTS 1 162-01-00-3528 MISCELLANEOUS 162-01-00-3682 SATELLITE CENTERS * NOTE: DESIGNATED BY LAW FOR HEALTH SERVICES HEALTH DIVISION - !LABORATORY 162-12-00-9998 CAPITAL f"" ITLAY 300,447.00 * $145,191.76 SPENT CARRY FORWARD $155,255.24 240,224.00 * UNSPENT CARRY FORWARD $240,224.00 280,443.74 * UNSPENT CARRY FORWARD $280,443.74 UNSPENT UNSPENT CARRY FORWARD $22,500.0L CARRY FORWARD $32,841.00 • 22,500.00 32,841.00 STATUS IrtEPORT PAGE 4 OF 4 C.R.I.M.P. 4 - 26900 323-01-00-8101 SHERIFF 611-01-00-8101 DRAIN COMMISSIONER REASON: REQUIRED TO BE CARRIED FORWARD DUE TO PROVISIONS OF FUND. TOTAL GOVERNMENTAL FUNDS TOTAL 1995 CARRY FORWARD SPENT AND/OR COMMITTED RECOMMENDED TO BE CONTINUED TO YEAR-END AVAILABLE FOR OTHER PURPOSES $2,785,250.54 $2,785,250.54 681,080.04 2,035,046.01 69,124.49 From the desk of ... Claudia A. Martell° Chief of Reimbursement 1200 N. Telegraph Road Pontiac, Michigan 48343 te1:8108580503 fax: 8108581029 interoffice MEMORANDUM to: Sandra L McKay, Reimbursement CC: Tim Soave, Fiscal Services from: Claudia Martello, Chief of Reimbursement re: Inmate Waived Report date: July 9, 1996 Submitted for your review is the Inmate Report for the Months of April, May, and June for inclusion in the Quarterly Financial Forecast. Accounts Amount Waived April 96 520241 CZ 95 $ 284,862.00 May 96 522097 CZ 71 $ 194,104.00 June 96 523912 CZ 80 $ 183,774.00 Total 246 $ 662,740.00 • DEPARTMENT OF CLEkn/REGISTER OF DEEDS INTERNAL SERVICE FUNDS 1996 SECOND QUARTER FORECAST 1996 1996 ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) COMMENTS [MICROGRAPHICS FUND (MOM) REVENUES Outside $100,000 $100,000 $130,000 $30,000 Fay. increase in outside requests for microfilming. Inside 357.440 357.440 $357.440 a Total Revenues $457,440 $457,440 $487,440 $30,000 OPERATING EXPENSES $453.845 $403,845 1448.345 $5.500 Fay. reflects turnover. REVENUE OVER (UNDER) EXPENDITURES $3,595 $3,595 $39,095 $35,500 1 DEPARTMENT OF DRAIN COMMISSIONER INTERNAL SERVICE FUNDS 1996 SECOND QUARTER REPORT ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET EDRECAST EAVAUMAY) COMMENTS i [DRAIN EQUIPMENT FUND (#63900) 1 , OPERATING REVENUES: Outside Revenue $1,529,622 $1,529,622 1,524,974 (4,648) - Fay. Equipment Rental $4,648 due to increased use of equipment on projects. Inside Revenue 248,645 248,645 256,931 8,286 i 1 Total Revenue $1,778,267 $1,778,267 $1,781,905 $3,638 1 OPERATING EXPENSES 1,811,317 1,811,317 1,890,623 (79,306) - Unfav. ($55,185 ) due to one time adjustment which standardized the useful life of asse , when funds 63800 and 63900 were combined for the 1996/1997 biennial budget - Unfav. (9,656) due to increased use of leased vehicles in administrative pool. OPERATING INCOME (LOSS) ($33,050) ($33,050) ($108,718) ' ($75,668) NET NON-OPERATING REVENUE (EXP) 33,050 33,050 33,050 NET REVENUES OVER(UNDER) EXPENSES $0 $0 ($75,668) ($75,668) $0 $3,005,432 $3,005,432 $3,005,432 ,REVENUE OPERATING EXPENSE 440,133 440,133 $440,133 0 0 0 0 $0 $0 DEPARTMENT OF RISK MANAGEMENT INTERNAL SERVICE FUNDS 1996 SECOND QUARTER FORECAST ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) [INSURANCE FUND (73530) COMMENTS INSURANCE PREMIUM CLAIMS PAID EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN OPERATING TRANSFERS OUT NET REVENUES OVER/(UNDER) EXPENSES 562,160 562,160 $562,160 2,003,139 2,003,139 $2,003,139 $3,005,432 $3,005,432 $3,005,432 $0 $0 $0 $0 $51 $51 $83,633 $83,582 21,000 21,000 (32,100) (32,100) (48,175) (16,075) ($32,049) ($32,049) $56,458 $88,507 DEPARTMENT OF MANAGEMENT AND BUDGET INTERNAL SERVICE FUNDS 1996 SECOND QUARTER REPORT ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) OFFICE EQUIPMENT FUND (66400) COMMENTS OPERATING REVENUE-Outside OPERATING REVENUE-Inside OPERATING EXPENSE OPERATING INCOME NET NON-OPERATING REV (EXP) INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN OPERATING TRANSFERS OUT NET REVENUES OVER/(UNDER) EXPENSES $70,000 $70,000 $35,000 ($35,000) - 761,416 761,416 766,116 4,700 722,865 722,865 795,889 73,024 - $108,551 $108,551 $5,227 $42,724 (108,500) (108,500) (67,643) 40,87 Unfav. reflects reduced level of purchases. Fay. Depreciation $23,911 due to typewriters & calculators no longer in fully depreciated; fay. Maint. Contract $25,930. Offset by loss on obsole equipment ($5,157) and Equip. Repair & Maint. ($6,800) 08/19/96 AMENDED 1996 VARIANCE BUDGET FORECAST FAW(UNFAV) COMMENTS ADOPTED BUDGET 'FRINGE BENEFIT FUNDS $13,363,086 ($123,700)-Revenues are marginally below budget estimates due to turnover and 12,257,922 (113,400) filling positions with PTNE positions. 1,809,300 (17,700) 922,000 (6,900) 66,300 (4,800) 337,900 (3,900)-Recovery of consultant costs plus net of payments for hospitalization 448.400 (2,900) opt-outs and payments received for enhanced coverages. 46,500 397,900 (2,100) 1,679,904 (14,600) 246,300 (1,700) 630,900 (35,300) 15,693,650 (1,255,000)-Revenue variance corresponds to Hospitalization expenditure variance. 11,170,700 210,700 -Social Security (FICA) revenue follows FICA expenditure levels. 2,337,800 218,300 230,000 709,700 (40,300) 795,000 45.000 88,600 14,000 -Payment from employees for enhanced coverages in Flex Benefit Program. 65,000 65,000 -Return of DC Plan contributions from ICMA for employees separated from 2,927,550 15.400 County service prior to vestment in the plan. 201,800 (23,200) 650,000 650,000 -Fringe Benefit Fund will begin receipting investment income in 1996 from 141.000 141,000 available fund cash reserves. $67,501,312 $67,501,312 $67,215,212 ($286,100) 613,486,786 613,486,786 12.371,322 12,371,322 1,827,000 1,827,000 928,900 928,900 71,100 71,100 341,800 341,800 451,300 451,300 46,500 46,500 400,000 400,000 1,694,504 1,604,504 248,000 248.000 666,200 666,200 16,948,650 16,948,650 10,960,000 10,960,000 2,119,500 2,119,500 230,000 230,000 750,000 750,000 750,000 750,000 72,600 72.600 2,912,150 2.912.150 225,000 225.000 $13,486,786 10,451,756 2,197,800 1,158,900 91,100 251,300 46.500 400.000 4,529,704 308,000 631,200 15,673,650 11,238,100 2,174.803 241,300 1,425,000 260,800 113,700 2.912.150 175,000 0 1,919,566 -Budget established prior to receipt of actuarial calculation. (370,800)-Higher Investment Counsel fees caused by greater than expected increase (230,000) in market value of retirement fund assets, which more than offset transfer (20,000) of retirement funds to the Defined Contribution Plan (ICMA). 200,000 -Tuition reimbursement rate less than anticipated in the budget. (2.835,200)-Higher than expected number of employees transferred to the Defined (60,000) Contribution Plan (particularly in December 1995) which increased required 35,000 County contributions to the plan. 1,275.000 -Based on projection of current usage allowing for a 5% increase over (278,100) 1995 cost. (55,300) (11.300) 75,000 -Based on projection of current usage. 19,500 -Payment to employees for reduced coverages (hospitalization opt-outs). 20,400 50,000 -Based on projection of current usage. $67,501,312 $67,501,312 $67,767,546 ($266,234) $0 $0 ($552,334) ($552,334) $13,486.786 12,371,322 1,827,000 928,900 71,100 451,300 46,500 400,000 1.694,504 248,000 666,200 16,948,650 10,960,000 2.119,500 230,000 1,500,000 280,300 134,100 2,912,150 225,000 $13,486,786 12,371,322 1,827,000 928.900 71.100 451,300 46,500 400,000 1,694,504 248,000 666,200 16,948.650 10,960,000 2,119,500 230,000 1,500,000 280.300 134.100 2,912,150 225,000 FRINGE BENEFIT FUN, INTERNAL SERVICE FUNDS 1996 SECOND QUARTER REPORT REVENUE DEFINED BENEFIT CONTRIBUTION RETIREES' HOSPITALIZATION RETIREMENT ADMINISTRATION SICK & ANNUAL LEAVE PROGRAM FICA SICK & ANNUAL LV. PROGRAM FLEXIBLE BENEFITS PROGRAM TUITION REIMBURSEMENT EMPL. DEFERRED COMP. ADMIN. 'EMPLOYEE IN-SERVICE TRAINING DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION ADMIN. GROUP LIFE HOSPITALIZATION SOCIAL SECURITY DENTAL INSURANCE OPTICAL INSURANCE DISABILITY INSURANCE SHORT-TERM DISABILITY FLEXIBLE BENEFITS DEDUCTIONS FORFEITURE - D.C. PLAN WORKERS' COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME REFUND PRIOR YEARS EXPENSES TOTAL REVENUE [EXPENSES DEFINED BENEFIT CONTRIBUTION RETIREES' HOSPITALIZATION RETIREMENT ADMINISTRATION SICK & ANNUAL LEAVE PROGRAM FiCA SICK & ANNUAL LV. PROGRAM TUITION REIMBURSEMENT EMPL. DEFERRED COMP. ADMIN, EMPLOYEE IN-SERVICE TRAINING DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION ADMIN. GROUP LIFE HOSPITALIZATION SOCIAL SECURITY DENTAL INSURANCE OPTICAL INSURANCE DISABILITY INSURANCE FLEXIBLE BENEFIT PAYMENTS PROFESSIONAL SERVICES WORKERS' COMPENSATION UNEMPLOYMENT COMPENSATION ADJ OF PRIOR YEAR EXPENSE TOTAL EXPENDITURES REVENUE OVERAUNDER) EXPENSE 1. $3,445,047 131,206 $3,313,841 3,528,745 $3,449,297 131,206 $3,318,091 3,476,830 ($158,739) ($330,939) ($172,200) 140,335 168,335 28,000 Fay. Gain on Sale of Vehicles, $28,000, due to higher resale prices. ($18,404) ($162,604) ($144,200) 48,103 48,103 (27,332) (27,332) $20,771 $20,771 ($144,2001 ($214,904) 196,500 ($18,404) 27,330 (13,666) $13,664 $186,657 852,908 $1,039,565 1,397,911 ($358,346) (123,112) ($481,458) NET OPERATING TRANSFER IN/(OUT) NET INCOME (LOSS) 168,242 172.577 172.577 ($313 216) 4320,381) ($296,281) _ $24,100 DEPARTMENT OF CENTRAL SERVICES 1996 SECOND QUARTER REPORT ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) COMMENTS AridTOR POOL (66100) LEASED VEHICLES OPERATIONS: OPERATING REVENUE COST OF SALES GROSS MARGIN OPERATING EXPENSES OPERATING INCOME (LOSS) NET NON-OPERATING REV (EXP) INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN OPERATING TRANSFERS OUT NET INCOME (LOSS) $3,409,097 ($40,200) Unfav. Leased Vehicle Revenue 131,206 $3,277,891 ($40,200) Unfav. Patrol Vehicle expense ($182,000) due to increased number of replacement patrol vehicles put into service is partially offset by fay. Depreciation-Equipment, $20,000. Unfav. Depreciation-Leased Vehicles ($129,900) offset by fav. Equipment Rental, $159,900. Capital leased equipment is depreciated rather than expensed as equipment rental. Recommend Budget Amendment, 3,608,830 (132,000) RADIO COMMUNICATIONS (66000} REVENUES - OUTSIDE REVENUES - INSIDE TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) NET NON-OPERATING REV (EXP) INCOME(LOSS) BEFORE OPERATING TRANSFERS $186,657 $186,657 853,320 853,320 $1,039,977 $1,039,977 $0 1,409,823 1,371,823 38,000 Fav. Depreciation, $38,000. ($369,646) ($331.846) $38,000 (121112) (137,012) ($13,900) Unfav. Loss on Sale of Equipment ($13,900) - resale value of equipment less than anticipated. ($492,958) ($468,858) $24,100 $0 , REVENUES: I PROPERTY TAX OPERATING REVENUE TOTAL REVENUES $7,943,425 $7,943,425 $7,943,425 5,755,898 5,755,898 5,755,898 $13,699,323 $13,699,323 $13,699,323 OPERATING EXPENDITURES 10,679,042 10,679,042 10,679,042 .4 $0 FUNDS AVAILABLE FOR CAPITAL DEVELOPMENT $3,020,281 $3,020,281 $3,020,281 DEPARTMENT OF tseNTRAL SERVICES 1998 SECOND QUARTER REPORT ADOPTED AMENDED 1998 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) COMMENTS [PARKS AND RECREATION (20800) OAKLAND COUNTY INTERNATIONAL AIRPORT (68110) OPERATING REVENUE OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERATING INCOME NET INCOME (LOSS) $2,054,282 $2,054,282 $2,361,282 $307,000 - Fay, T-Hangar Rental, $57,000, Aviation Gas, $116,000, Hanger Rental, $58,000, Car Rental Concession, $21,000, and Land Lease, $55,000. 2,204,582 2,192,582 2,682,582 ($490,000) Unfav. Depreciation ($490,000) due to 1995 capitalization of assets, ($150,300) ($138,300) ($321,300) ($183,000) purchased through grants. 150,300 150,300 260,300 110,000 Fav. Income on Investments due to favorable interest rates. $0 $12,000 ($61,000) ($73,000) $0 $0 $13 $51,500 2,129,395 $2,180,895 1,038,801 $1,142,094 1,174,085 ($31,991) $51,500 2,129,395 $2,180,895 1,038,801 $1,142,094 1,174,085 ($31,991) $51,500 I • 2,129,395 $2,180,895 1,038,801 $1,142,094 1,174,085 ($31,991) $a tO $o ($31,991) ($31,991) ($31,991) $0_ DEPARTMENT OF CENTRAL SERVICES INTERNAL SERVICE FUNDS 1996 SECOND QUARTER REPORT ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) COMMENTS [MATERIALS MANAGEMENT (63300) OPERATING REVENUE-Outside OPERATING REVENUE-Inside TOTAL OPERATING REVENUE COST OF SALES CROSS MARGIN OPERATING EXPENSE NET INCOME (LOSS) $68,300 3,585,455 $3,653,755 3,213,000 $440,755 429,844 $10,911 $68,300 $68,300 3,585,455 3,585,455 $3,653,755 $3,1353,765 3,213,000 3,213,000 $440,755 $440,755 429,844 429,844 $10,911 $10,911 MAILING, CONVENIENCE COPIER AND PRINTING FUND (66700) OPERATING REVENUE-Outside OPERATING REVENUE-Inside TOTAL OPERATING REVENUE COST OF SALES GROSS MARGIN OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) 18,301,538 18,301,538 $4,153,965 $4,153,965 50,913 50,913 (4,710,000) (5,846,000) • 19,592,095 (1,290,557) - Fay. Salaries and Fringe $603,698 due to vacancies and underfills. - Unfav. Sublet Repairs ($1,540,195), Maintenance Supplies ($222,230) and Material & Supplies ($175,131) offset by increase revenue; see note below. Unfav. Office Supplies ($4,453) due to increased purchase of software for pc's and toner $1,077,015 for additional printers. - Fay. Leased Vehicles $40,364 due to lower rates and decreased usage. $24,998 $0 $0 $5,230,980 $24,998 50,913 (5,846,000) $3oo 411,26A ($11,264) ($5,889) $5,375 OPERATING TRANSFERS IN OPERATING TRAIVSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES 1 -ROYAL OAK MARKET (55100) OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES $2,165 $2,165 $207,400 $207,400 $199,060 218,664 218,664 204,949 ($11,264) ($11,264) ($5,889) ($8,340) - Unfav, reflects decrease in daily stall rentals 13,715 - Fay. Salaries and Fringe Benefits $78,855 due to vacant Market Master position offset by unfav. Maintenance Dept. Charges ($65,020) due to use of Custodial Supervisory staff to oversee Market operations. $5,375 0 TOTAL MARKETS 49 099) ($9 099) ($5.5s) $3 519 DEPARTMENT OF FACILITIES nsANAGEMENT INTERNAL SERVICE FUNDS 1996 SECOND QUARTER REPORT ADOPTED RUOGET itACILMES MAIFETtNANCE & OPERATIONS (63100) I OPERATING REVENUES: Outside Revenue Inside Revenue AMENDED 1996 VARIANCE BUDGET FORECAST FAVRLINFAV) $1,323,693 $0 23,499,182 2,367,572 COMMENTS Fay. Maintenance Dept. Charges - $175,203 and Special Contracts - $2,190,913; see note below. $1,323,693 $1,323,893 21,131,610 21 13I,610 Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE/(EXPENSE) OPERATING TRANSFERS IN OPERATING TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES Note: 'PONTIAC MARKET (55100) OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $22,455,503 $22,455,503 $24,823,075 $2,367,572 ($505,122) 41,641,122) ($539,109) $1,102,013 Forecast reflects status of fund through 613W96. Third Quarter forecast will include budget amendments to reflect increased Maintenance Department Charges revenue with an offsetting increase in Sublet Repairs, Maintenance Supplies and Materials Stocked expenses due to the completion of Capital Improvement Projects utilizing FM&O contractors, purchase orders and staff (Oakland Pointe, Trusty Camp, West Oakland and the heating plant). $95,404 $95,404 $95,040 ($364) 93,239 93,239 94,731 (1,492) $2,165 $2,165 $309 ($1,856) 1 DEPARTMENT OF FACILITIES MANAGEMENT INTERNAL SERVICE FUNDS 1996 SECOND QUARTER REPORT ADOPTED AMENDED 1996 VARIANCE BUDGET BUDGET FORECAST FAVUUNFAV) COMMENTS !TELEPHONE COMMUNICATIONS (67500) OPERATING REVENUES: Outside Revenue $960,104 $960,104 $1,046,289 $86,185 - Fav. Commissions, $86,185, reeds earned telephone commissions received or due from Jail phone provider. .1 Inside Revenue 2,623,202 2,623,202 2,839,626 216,426 - Fay. Rental Equipment, $107,423 and Voice Mail, $110,214 attributed to an increase in lines and services, partially offset by Unfav. Expendable Equipment ($23,818). Total Revenue $3,583,306 $3,583,306 $3,885,917 $302,611 OPERATING EXPENSES 3,003,229 3,009,529 3,070,706 (61,177) - Unfav. Depreciation ($97,715) due to 1995 depreciation expense for EMS not recorded until 1 1996. 1 NET INCOME (LOSS) BEFORE - Unfav. Expendable Equipment ($23,818) due to system expansion and increased use of OPERATING TRANSFERS $580,077 $573,777 $815,211 $241,434 - Fav. Voice Mad $34,800 due to equipment being purchased, thus eliminating the lease expense NON-OPERATING REVENUE/(EXPENSE) 25,621 25,621 OPERATING TRANSFERS IN $9,975 $9,975 i OPERATING TRANSFERS (OUT) (580,626) (580,626) (580,626) NET REVENUES OVER(UNDER) - EXPENSES _ *3,126 $270,181 $267,055 1 1 1 .1 Resolution #96204 September 12, 1996 Moved by Douglas supported by Jensen the resolution be adopted. AYES: Garfield, Holbert, Huntoon, Jacobs, Jensen, Johnson, Kaczmar, Kingzett, Law, McCulloch, McPherson, Moffitt, Obrecht, Palmer, Pernick, Powers, Schmid, Taub, Wolf, Amos, Crake, Devine, Dingeldey, Douglas. (24) NAYS: None. (0) A sufficient majority having voted therefor, the resolution was adopted. STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lynn D. Allen, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on September 12, 1996 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 12th day of September 1996. 4°4° D. Allen, County Clerk