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HomeMy WebLinkAboutResolutions - 1998.06.11 - 25379• MISCELLANEOUS RESOLUTION #98134 June 11, 1998 By: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT & BUDGET - FISCAL YEAR 1998 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 authorizes budget adjustments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget adjustments for variances between estimated revenue and projected expenditures, adjustments are required; and WHEREAS the Fiscal Year (FY) 1998 Second Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS the Fourth (4th)Division of the 52nd District Court (Rochester Hills) overtime costs have exceeded budget due to series of unplanned leaves of absence, increased collections of Court Probation Fees and Ordinance, Fines and Costs can be used to offset the increased overtime cost; and WHEREAS a judge was transferred from Probate to Circuit Court, office furniture was also transferred, the Probate Court now needs an allocation to provide furniture for the new judge; and WHEREAS an increased amount of overtime is being experienced in the County Clerk due to increased court activities and filings, increased Recording Fees in the Register of Deeds office can be used to offset the increased overtime cost; and WHEREAS increased Register of Deeds Recording Fees revenue can also be used to offset the increased Postage and Expendable Equipment cost necessitated by the increased real estate activity; and WHEREAS adjustments are required to align operating transfers between the Sheriff Department's Inmate Commissary Fund and the Jail Library Fund; and WHEREAS favorability exists in Corporation Counsel's Legal Expense account due to the settlement of a lawsuit, these funds can be used to cover the cost of increased Computer Research; and WHEREAS lower vaccine demands from the Health Division has reduced the anticipated revenue; and WHEREAS reduced cost for TB Cases and Drug costs in the Health Division, and reduced Teacher Services and Expenses from the Children's Village School, due to contract modifications, can be used to offset the increased overtime and contracted Autopsy cost in the Medical Examiner's office related to increased demand; and WHEREAS continued high real estate activity has increased the Register of Deeds revenue for Land Transfer Tax, Mortgages and Recording Fees, this increased revenue can be used to offset unfavorable variances in other departments; and WHEREAS the budget for Cafeteria Contract revenue must be reduced to reflect the selection of a new vendor and a new quarterly flat rate payment schedule; and WHEREAS due to increased demand for Information Technology services additional funding is required to cover Development Charges and approved Office Automation Projects; and WHEREAS funds were allocated to support additional personnel at the 46th District Court during the 1997-1998 holiday season, the funds were not used and may be returned to the General Fund; and WHEREAS request for summer students has increased requiring an additional appropriation; and WHEREAS the FY 1998 Non-Departmental Contingency Account has been overdrawn, an additional appropriation is required to restore the account to its original level; and FINANCE COMMITTEE VOTE: Motion carried unanimously on a roll call vote. WHEREAS additional emergency salaries are needed to cover vacancies across the County, as well as to assist the Clerk/Register of Deeds to increase the recording of certain fees; and WHEREAS the Information Technology Fund and the Facilities, Maintenance and Operations Fund requires some internal amendments to align the budget with actual cost; and WHEREAS Section 25 of the FY 1997 General Appropriations Act (M.R. #96270) 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 Fiscal Year 1998 Second Quarter Financial Forecast. BE IT FURTHER RESOLVED the Board authorizes amendments to the FY 1998 Budget as detailed on attached Schedules A, and B. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE nAleo, Schedule A' OAKLAND COUNTY, MICHIGAN FISCAL YEAR 1998 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) ACTIVITIES ' ACCOUNT NUMBER FY 1998 ACCOUNT NAME AMENDMENT GF/GP OPERATIONS - SELF BALANCING AMENDMENTS District Court Revenues - Fourth Division 32-401100-20006-0813 Probation Fees $25,000 32-401100-20001-0753 Ordinance, Fines & Costs 25,000 $50.000 Expenditures - Fourth_Division 32-401200-20001-2002 Overtime $5Q000 so District Court/Probate Court 31-105200-40001-9169 District Ct. - Misc. Capital Outlay ($10,862) 34-101200-40001-9169 Probate Ct. - Misc. Capital Outla 10,862 so County Clerk Revenue_s 21-140100-01000-0841 Recording Fees $30,000 Expenditures 21-221000-01000-2002 Legal Records - Overtime $15,000 21-220500-01000-2002 Vital Statistics - Overtime 15,000 $30,000 so Register of Deeds Revenue 21-140100-01000-0841 Recording Fees $22,400 Expenditures 21-240100-01000-4284 Postage $20,000 21-240100-01000-4100 Expendable Equipment 2,400 $22,400 so Library Board 51-332000-53200-1701 Op.Trans. In - Law Library ($400) 51-331000-53000-1701 Op. Trans. In - Research Lib. (1,033) 43-623340-10001-8001 Op. Trans. Out - Jail Comm. 1,433 so Corporation Counsel 11-250100-20000-3060 Legal Expense ($1,900) 11-250100-20000-2548 Computer Research Services 1,9_00 so Land Transfer Tax Mortgages Cafeteria Contract Development Charges '46th District Court Project Contingency Summer Help Office Automation Human Services' Revenue 16-234100-80000-0561 Expenditures 16-234200-80000-4360 16-235200-80000-3680 16-235200-80000-4072 16-555200-10000-3684 16-912000-15000-2004 16-912000-15000-3112 Hepatitis B Vaccine Health Div. - Vaccines Health Div. - TB Cases Health Div. - Drugs C.V. - Teachers Sev. & Expense. Med. Exam. - Holiday Overtime Med. Exam. - Autopsies ($118,000) ($118,000) (13,000) (10,000) (43,500) 9,500 ($118.000) 10 GF/GP OPERATIONS - GENERAL AMENDMENTS Revenue Re_gister_a_p_ee_d_s 21-140100-01000-0625 21-140100-01000-0705 C_e_n_traLamices 13-138102-00010-0733 Total Revenue Expenditures Information Technolwy 18-101112-10000-6039 Nosi-Departrn_entai 90-210000-21000-9073 90-290000-25000-2564 90-290000-25000-9084 90-290000-25000-9066 Total Expenditures 'TOTAL GF/GP OPERATIONS $955,000 400.000 $1,355,000 ($17,100) $1.43UM $800,000 ($14,000) 241,300 95,100 215.500 $537,900 $1,337,900 so Prepared by: Fiscal Services 05/06/98 Schedule i3 FY 1998 SECOND QUARTER BUDGET AMENDMENTS INTERNAL SERVICES Account Number Depatment/Division Amendments Facilities, Management and Operations Fund Revenue 14-172000-10000-0741 Departmental Building Space ($76,200) 14-172000-10000-0743 Market Building Space (25,600) ($101,800) Expenditures 14-273000-10000-6631 Pontiac Market Space ($25,600) Fund Balance (76,200) ($101,800) so CLEMIS Fund 18-635121-15000-0979 Service Fees - Revenue Fund Balance MDT Fund 18-637132-15000-6030 IT - Development - Expense Fund Balance Information Technology Fund 18-636112-10000-6105 Stationary Stock 18-636112-10000-4252 Office Supplies ($30,602) ($30,602) so ($20,000) 20,000 so ($17,600) 17.600 so Oakland County Board of Commissioners FY 1998 SECOND QUARTER - REVENUE VARIANCE SUMMARY Noteworthy Variances and Explanations: REGISTER OF DEEDS $ 1,600,000 favorable Favorability due to real estate and mortgage activity. FRIEND OF THE COURT $ 182,800 favorable Favorable cooperative reimb. Contract and alimony service fees partially offset by unfavorable Federal incentive payments. CORRECTIVE SERVICES $ 230,000 unfavorable Unfavorable deferred offenders ($400,000) due to discontinuation of state reimbursement of second offense partially offset by favorable reimbursement of salaries and underestimation of OUIL Ill revenues. CHARGES FOR SERVICES Health Division Unfavorability due to loss on Hepatitis B vaccinations. $101,700 unfavorable Children's Village $251,700 favorable Favorability due to increased volume. June 4, 1993 Page 1 Program Evaluation Oakland County Board of Commissioners FY 1998 SECOND QUARTER - EXPENDITURE VARIANCE SUMMARY Noteworthy Variances and Explanations: CIRCUIT COURT: $405,400 favorable Turnover in both Administration and FOC; favorable IT Operations, juror fees, transcript fees, psych testing, attorney fees-mediators, unfavorable visiting judges, office supplies, telephone communications, and IT-Imaging. DISTRICT COURTS: $397,200 favorable Turnover, reduced demand for visiting judges and court reporters, favorable IT Operations. Unplanned leaves of absence in Rochester Hills causing unfavorable overtime and requested adjustment. PROBATE COURT: $267,700 favorable Turnover, reduced demand for visiting judges and court reporters, defense and guardian fees favorable by $250,000 reflecting reduced activity. Unfavorable IT Operations in Administration offset by favorable in Judicial Support. PROSECUTING ATTORNEY: $400,900 favorable Favorability due primarily to turnover. Increase usage of internal printing services ($5,000). SHERIFF'S DEPARTMENT: $808,000 unfavorable Favorable turnover is offset by unfavorable overtime expenditures in Satellites and unfavorable medical supplies, hospitalization of prisoners, and insurance ($884,400). DRAIN COMMISSIONER: Favorability due primarily to turnover. COUNTY EXECUTIVE: Favorable legal expense. $442,500 favorable $ 33,000 favorable MANAGEMENT AND BUDGET: $128,600 favorable Favorable professional services ($80,000). Favorable salary & fringes in Admin., Fiscal Svcs., and Reimb. partially offset by unfavorable salary & fringes in Purchasing, HUMAN SERVICES $696,800 favorable Favorable salary and fringe benefit turnover savings partially offset by unfavorable overtime ($178,600) due to extremely high activity in jail health, and field nursing. Children's Village has favorability due to decreased and more efficient usage of teacher's services and the school. Medical Examiner has unfavorability due to an increase in the work load. PUBLIC SERVICES: $ 119,200 favorable Favorability due primarily to turnover. INFORMATION TECHNOLOGY: $759,400 unfavorable Unfavorability in development due to increased usage. Budget amendment recommended. June 4, 1998 Page 2 Program Evaluation Oakland County Board of Commissioners FY 1998 SECOND QUARTER - EXPENDITURE VARIANCE SUMMARY Noteworthy Variances and Explanations (cont.): COMMUNITY AND ECONOMIC DEVELOPMENT: $283,000 favorable Favorability due primarily to turnover.. NON-DEPARTMENTAL: $609,600 unfavorable Contingency Account appropriations over budget primarily due to unexpected utilization for funding positions in District Courts. and Clerk's Office. Internal Service Funds Favorability is reported as income/(Loss) Noteworthy Variances and Explanations: FRINGE BENEFIT FUND: $2,477,744 favorable Primarily due to the Defined Benefit Contribution—budget was established prior to the receipt of the actuarial calculation resulting in a favorable expenditure variance of $3.18 million. OFFICE EQUIPMENT FUND: $ 269,192 unfavorable Unfavorability is due primarily to rate freezes reductions designed to bring fund into compliance with OMB Circular A-87. MOTOR POOL FUND: $ 689,243 unfavorable Unfavorability is due primarily to rate freezes or reductions designed to bring fund into compliance with OMB Circular A-87. OAKLAND COUNTY INTERNATIONAL AIRPORT FUND: $ 324,300 favorable Favorability due mostly to aviation fuel ($148,000), land lease ($98,000) and landing fees ($39,300). FACILITIES MAINTENANCE AND OPERATIONS FUND: $ 1,070,069 favorable Favorability due mostly to electrical rate decreases ($1,259,538). INFORMATION TECHNOLOGY Operations: $ 1,848,401 favorable Unfavorable revenues ($430,727) due to CLEMIS agreement to hold rates. Overall favorability due to offset of transfers. In-Car Terminals $98,350 favorable Favorability due to low actual operating expenses. CLEMIS $ 181,691 favorable Favorability due to low actual operating expenses June 4, 1998 Page 3 Program Evaluation Revenues General Fund Other Funds Carry Forwards Total Governmental Revenues Expenditures Admin. of Justice Law Enforcement General Government County Executive Non-Departmental (Net) Total Governmental Expenditures Total Governmental Funds Favorable (Unfavorable) $3,247,100 $3,247,300 $0 Oakland County Board of Commissioners FY 1998 Second Quarter Forecast Summary of Variances Amended Budget $250,944,863 33,692,715 20,347,451 $304,985,029 $54,415,637 84,992,253 31,510,988 98,037,144 36,029,007 $304,985,029 1998 Forecast $252,857,763 33,843,315 20,347,451 $307,048,529 $53,345,337 85,399,353 31,082,388 97,335,544 36,638,607 $303,801,229 Variance From Amended $1,912,900 150,600 0 $2,063,500 $1,070,300 (407,100) 428,600 701,600 (609,600) $1,183,800 % Variance From Amended 0.76% 0.45% 0.00% 0.68% 1.97% -0.48% 1.36% 0.72% -1.69% 0.39% Source: Oakland County Fiscal Services Program Evaluation Amended 1998 Variance % Variance Budget Forecast From Amended From Amended $31,881,000 $31,820,000 ($61,000) -0.19% Variance From Amended $600 (101,700) 251,700 % Variance From Amended 27.15% -2.89% 9.78% For greater detal I, please see Oakland County Board of Commissioners FY 1998 Second Quarter Forecast Revenue Variance Detail Revenues General Fund State & Fed. Outside Agencies Charges For Services: Fiscal Services Reimbursement Support Services Fac. Mgt.-Admin. Fac. Engineering Personnel FIA Medical Examiner Public Services MSU Extension Comm. Court Services Equalization Reg. Of Deeds Circuit Court FOC District Court Probate Court Corrective Services Drain Eng. & Const. $359,910 $316,910 ($43,000) 215,000 260,800 45,800 87,520 73,920 (13,600) 416,010 417,810 1,800 16,470 20,670 4,200 32,257 33,857 1,600 5,000 500 (4,500) 79,300 88,500 9,200 11,300 8,300 (3,000) 346,934 385,934 39,000 107,800 97,800 (10,000) 1,717,041 1,647,041 (70,000) 8,765,496 10,365,498 1,600,002 3,241,165 3,209,065 (32,100) 6,994,015 7,176,815 182,800 7,871,836 8,301,336 429,500 1,212,519 1,257,019 44,500 5,886,700 5,656,700 (230,000) 3,330,259 3,351,959 21,700 -11.95% 21.30% -15.54% 0.43% 25.50% 4.96% -90.00% 11.60% -26.55% 11.24% -9.28% -4.08% 18.25% -0.99% 2.61% 5.46% 3.67% -3.91% 0.65% General Purpose Funds Amended 1998 Charges For Services: Budget Forecast Fac. Mgt.-Admin. $2,210 $2,810 Health Division 3,518,669 3,416,969 Children's Village 2,574,030 2,825,730 Note: Only areas with expected budget variances are presented. the Management & Budget Forecast. Source: Oakland County Fiscal Services Program Evaluation Variance % Variance From Amended From Amended $405,400 397,200 267,700 $1,070,300 1.75% 3.90% 1.27% 1.97% Oakland County Board of Commissioners FY 1998 Second Quarter Forecast Expenditure Variance Detail Expenditures Administration of Justice: Circuit Court District Court Probate Court Total Administration of Justice Law Enforcement: Prosecuting Attorney Sheriff Total Law Enforcement General Government: Clerk/Register of Deeds Treasurer Board of Commissioners Drain Commissioner Total General Government County Executive County Executive Management and Budget Central Services Facilities Management Personnel Human Services Public Services Information Technology Comm. & Economic Development Total County Executive Non-Departmental 46th District Court Project Area Wide Water Quality Board NACO MAC Contingency Office Automation Amended Budget $23,205,759 10,187,822 21,022,057 $54,415,638 $14,092,558 70,899,695 $84,992,253 $7,687,601 3,172,306 14,340,938 6,310,143 $31,510,988 $4,013,137 9,700,128 1,656,790 2,703,914 3,572,252 50,596,710 6,453,460 6,729,735 12,611,019 $98,037,145 $14,000 55,600 19,100 46,700 380,316 (7,784) 1998 Forecast $22,800,359 9,790,622 20,754,357 $53,345,338 $13,691,658 71,707,695 $85,399,353 $7,734,601 3,169,206 14,310,938 5,867,643 $31,082,388 $3,980,137 9,571,528 1,629,190 2,623,214 3,480,152 49,899,910 6,334,260 7,489,135 12,328,019 $97,335,545 $0 52,100 18,600 47,700 696,316 207,716 $400,900 (808,000) ($407,100) ($47,000) 3,100 30,000 442,500 $428,600 $33,000 128,600 27,600 80,700 92,100 696,800 119,200 (759,400) 283,000 $701,600 $14,000 3,500 500 (1,000) (316,000) (215,500) 2.84% -1.14% -0.48% -0.61% 0.10% 0.21% 7.01% 1.36% 0.82% 1.33% 1.67% 2.98% 2.58% 1.38% 1.85% -11.28% 2.24% 0.72% 100.00% 6.29% 2.62% -2.14% -83.09% 2768.50% Note: Only areas with expected budget variances are presented. the Management & Budget Forecast. Source: Oakland County Fiscal Services For greater detail, please see Program Evaluation Oakland County Board of Commissioners FY 1998 Second Quarter Forecast Prior Years' Forecast Comparison To Actual Governmental Funds 2nd Qtr Fcst Year Sur./(Def.) 1994 $3,300,332 1995 $7,846,487 1996 $3,541,085 1997** $5,314,380 Amended Budget-2nd Qtr. $336,744,318 $267,557,789 $271,137,332 $220,127,545 % Var. From Ac Amended Budget 0.98% 2.93% 1.31% 2.41% t. Over/(Under) Year End* $2,130,872 $10,044,932 $9,056,683 $8,357,728 Amended Budget Year-End $243,605,113 $275,612,175 $283,483,749 $225,567,045 % Var. From Amended Budget 0.87% 3.64% 3.19% 3.71% * Net of Funds Carried Forward and Encumbrances ** Nine Month Fiscal Year Program Evaluation ! HEREB OP wi_40 FOREGOING RESOLUTION atterson, County Executive L Br Date 5 •••••• Lyn D. Lyng! D. Allen, County Clerk Resolution #98134 June 11, 1998 Moved by Douglas supported by Law the resolution be adopted. AYES: Devine, Dingeldey, Douglas, Garfield, Gregory, Holbert, Huntoon, Jacobs, Johnson, Kaczmar, Kingzett, Law, McCulloch, McPherson, Millard, Moffitt, Obrecht, Palmer, Schmid, Taub, Wolf, Amos, Coleman. (23) 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 June 11, 1998 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 11th day of June 1998.