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HomeMy WebLinkAboutResolutions - 1999.03.17 - 25789MISCELLANEOUS RESOLUTION 1199060 March 18, 1999 By: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT & BUDGET - FISCAL YEAR 1999 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 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) 1999 First Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS the Clerk/Register of Deeds is experiencing increased levels of real estate related activity which has required the use of additional overtime, however which has also generated additional mortgage and land transfer tax revenue, this revenue can be used to cover the additional overtime cost and over- expenditures in other departments; and WHEREAS the responsibility to collect Adoptive Information Request Fees and Confidential Intermediary revenues has shifted from the Probate Court to the Circuit Court due to the creation of the Family Court Division, an amendment is recommended recognizing this shift in responsibility; and WHEREAS minor adjustments are required to the Facilities Management budget to more accurately reflect expenditure patterns; and WHEREAS the Prosecuting Attorney's professional service and leased vehicle needs were understated in the FY 1999 Adopted Budget, an additional appropriation is required to bring the account back to historical levels; and WHEREAS the Sheriff Department experienced increased overtime demands in the first quarter of FY 1999, prior to full implementation of Phase I of the Corrective Services Staffing Study Recommendation, this increased demand requires an additional appropriation; and WHEREAS it is important to note that the first month after full implementation of Phase I of the Corrective Services Staffing Study Recommendation, overtime demands have dropped significantly in the main jail and annex; and WHEREAS the Personnel Department's Employee Relations Division has experience increased overtime in an effort to complete negotiations on numerous collective bargaining agreements; and WHEREAS the responsibility for reimbursement of Training and Psychological and Medical Exams in the Circuit Court Probation Division has shifted from the County to the State as of FY 1999, however late billings in the amount of $61,800 from FY 1998 have been received, which reflects an unfavorable variance in their FY 1999 Budget; and WHEREAS additional funds are required in the non-departmental Grant Match line-item to cover the cost of the contracted grant writing firm of GGW&A, Inc, reimbursing them for a percentage of the new grant funds received through their assistance; and WHEREAS the non-departmental Contingency account requires an additional appropriation in order to maintain a positive balance for the remainder of the fiscal year; and WHEREAS funding for the Human Services Coordinating Council, in the total amount of $1,022,234, has been awarded by the Michigan Department of Community Health and the Michigan Family Independence Agency and approved by the Board of Commissioners per M.R. #99017, #99018, #99019, and #99020; and WHEREAS a budget amendment is requested to establish a fund per Schedule B for receiving and expending these funds; and FINANCE COMMITTEE VOTE: Motion carried unanimously on a roll call vote with Palmer absent. COUNTY OF OAKLAND FY 1999 FIRST QUARTER FINANCIAL FORECAST TABLE OF CONTENTS TRANSMITTAL LETTER SUMMARY OF GENERAL FUND/GENERAL PURPOSE EVENUES AND EXPENDITURES BY DEPARTMENT FY 1999 FIRST QUARTER REVENUE EXPLANATIONS Detailed sheets for each Department/Division showing variances for general fund/general purpose revenue with explanation of variance. FY 1999 FIRST QUARTER EXPENDITURE EXPLANATIONS Detailed sheets for each Department/Division showing variances for general fund/general purpose expenditures, with explanation of variance. BUDGET AMENDMENTS List of Miscellaneous Resolutions authorizing amendments to the Adopted Budget. INTERNAL SERVICE FUND REPORTS Summary of Revenues and Expenses with explanation of variances from Budget. INMATE WAVIER REPORT COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET Robert J. Daddow, Director COAKLAND? L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE TO: Members of the Finance Committee FROM: Robert J. Daddow, Director, Management and Budget' ' Lir r SUBJECT: Letter of Transmittal - Fiscal Year (FY) 1999 First Quarter Financial Forecast DATE: February 16, 1999 Attached please find the FY 1999 First Quarter Financial Forecast. In total, the County is forecasted to have, by the end of FY 1999, a $4,687,723 favorability in the General Fund/General Purpose operations. This overall favorability includes receiving an estimated $3,207,365 more revenue than budgeted (1.06%), and expending $1,480,358 less than budgeted (.49%). It is important to note that the vast majority of the overall favorability is due to revenue increases generated by real estate activity. Eventually, this activity will slow down, reducing County revenues and budgetary flexibility. REVENUES General Fund/General Purpose revenues are estimated to be 1.06% above budget or $3,207,365. This favorability reflects a number of events: A. GENERAL FUND - INTERGOVERNMENTAL REVENUE (fav. $757,836) This favoarability reflects an additional allocation from the State under the Court Equity Fund, as well as an increase in the Cigarette Tax payment. The Court Equity amount has been confirmed by State Court Administrator's Office ; the Cigarette Tax payment has been received. B. GENERAL FUND - CHARGES FOR SERVICES (fav. $2,033,329) The primary vehicle for favorability remains the high real estate activity as evidenced in increased revenue for the Register of Deeds for Mortgages and Recording Fees (see note above). C. GENERAL PURPOSE FUNDS - CHARGES FOR SERVICES (fav. $416,200) The favorability is due to a favorable settlement of previous Waterford Schools revenue (additional state payments) as well as increased Board and Care revenue for wards of the Probate Court. EXPENDITURES In total, expenditures are estimated to be .49% below budget or S1,480,358. Almost the entire amount of favorability is related to vacant and underfilled positions (known as turnover). It is important to note, however, that the level of turnover favorability continues to decrease EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-0490 • FAX (248) 452-9215 from previous years. At this time, four (4) areas are forecasted to be over budget for FY 1999: Sheriff Department - This department's unfavorability reflects increased overtime demand for the first quarter. This overtime use, however occurred prior to the full implementation of Phase I of the Corrective Services Staffing Study Recommendations. At the start of the second quarter (January 1) the main jail and annex was fully staff according to the committee recommendations. A significant reduction in main jail and annex overtime has been noted for January. Clerk/Register of Deeds - The unfavorability simply reflects the overtime being worked to keep up with the increased real estate activity. Additional revenue is being generated to offset this expenditure. Personnel Department - This department has experienced increased overtime expenditures in the Employee Relations Division related to an extra effort to complete several collective bargaining agreements. Public Services Department - The unfavorable variance simply reflects receipt of a FY 1998 invoice for psychological testing in the Circuit Court Probation Division. Since, beginning in FY 1999, this division no longer performs this function, no funds were budgeted for this expense. In all the circumstance above, a budget amendment is recommended to increase department budgets, covering the over expenditures. Please review the attached. Should you have any questions, please feel free to contact me, the Financial Analyst involved with the Department, or our committee staff liaison, Tim Soave. Mortgages Overtime Register of Deeds (General Fund) Revenue 21-140100-01000-0705 Expenditures 21-240100-01000-2002 $75,00 $75.000 $127 (127/ SQ $540,000 (540.000) sQ $876,200 &Man $30,000 15.000 $45,000 S100,000 $7,400 $61,800 $462,000 MAO $662,000 $070,200 $0 4 Schedule A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 1999 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) ACTIVITIES • ACCOUNT NUMBER ACCOUNT NAME FY 1999 AMENDMENT GF/GP OPERATIONS - SELF BALANCING AMENDMENTS sQ Family Court (Genera.' Fund) Probate CouriBevertueS 34-401100-40001-0277 34-401100-40008-0391 Adoptive Info. Request Fee Confidential Intermediary ($2,600) (5.0001 ($7,600) Revenue Register of Deect5 21-140100-01000-0625 Total Revenue Expenditures Prosecuting_Attorney 41-211000-10000-3128 41-211000-10000-6661 Sheriff Department 43-023310-20021-2002 Personnel/Employee_BelatiOns 15-501200-10001-2002 Circuit Court Probation 17-101200-90001-3764 Non-Departmental 90-210000-21000-2872 90-290000-25000-2564 Total Expenditures TOTAL GF/GP OPERATIONS Land Transfer Tax Professional Services Leased Vehicles Overtime Overtime Psychol. & Medical Exams Grant Match Contingency Clerk Fiev_enues (for Circuit Court) 21-120100-01000-0277 21-120100-01000-0391 Adoptive Info. Request Fee Confidential Intermediary $2,600 5.000 $Z-6110 $0 Drain/Information Technology (Health Fund) 18-221112-60000-6054 1T. - Maintenance 14-213000-60000-6054 FMO - Maintenance Facilities Management (FMO Fund) 14-215001-10000-3672 Sublet Repairs 14-215001-10000-3196 Misc. Contract Expenses GF/GP OPERATIONS - GENERAL AMENDMENTS Prepared by: Fiscal Services 02/11/99 &GUI Account Name REVENUES 171 Grants - State EXPENDITURES 2001 Salaries 2075 Fringe Benefits Total Sal. & Fringe Ben. 2572 Contracted Services 2880 Direct Client Services 3292 Personal Mileage 3324 Printing 3348 Professional Services 3568 Service Mementos 3756 Conference Training 3844 Workshops and Meeting 4252 Office Supplies 8667 Copiers 9169 Misc. Capital Outlay Total Operating Total HSCC Budget HUMAN SERVICES COORDINATING COUNCIL ACTIVITY BUDGET DETAIL FOR FY 1999 FUND #277 - HUMAN SERVICES COORDINATING COUNCIL Rev. OCA #277100 TANF Exp. NON-TANF Exp. Rev. OCA #277101 Rev. OCA #277102 Ikev. OCA #277103 OCA #277200 OCA #277300 Exp. OCA #277201 Exp. OCA #277202 Exp. OCA #277203 PCA #11101 PCA #11101 PCA #11101 PCA #11101 PCA#11101 Sub Fund Sub Fund Sub Fund Sub Fund Sub Fund #100 #100 #101 #102 #103 . Strong Families/ Strong Families/ Child Protection Services to DCH/MIChild TOTAL Safe Children Safe Children Program Children 0- 3 (MIChild) FUNDING (SF/SC) - TANF (SF/SC) - NON-TANF (CPP)_ (0 - 3) $501,244 $281,170 $194,820 $45,000 $1.022,234 $39,186 $16,830 $11,126 $0 $67,142 15,345 6,312 4,531 0 26,188 $54,531 $23,142 $15 657 $0 $93330 $355,168 $70,889 $253,053 $175,338 $45,000 $899,448 1,000 0 0 0 1,000 946 0 0 0 948 860 1,750 1,750 0 4.160 9,850 3,150 2,000 0 15,000 50 75 75 0 200 800 0 0 0 800 1,500 0 0 0 1,500 412 0 0 0 412 350 0 0 0 350 5,088 0 0 0 5,088 $375,824 $70,889 $258,028 $179,163 $45,000 $928,904 $430,355 $70,889 $281,170 $194,820 $45,000 $1,022,234 9 31903143S -0.87% 0.00% 0.00% 8.23% 0.58% FY 1999 FIRST OUARTEIg FINANCIAL REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 1999 BUDGET AMOUNT ADOPTED AS FY 1999 FAVORABLE/ 13..0 OCTET AMENDED FORECAST (UNFAVORABLE) PERCENT REVENUE GENERAL FUND Taxes 8158.040,000.00 $158,040,000.00 $158,040,000.00 $0.00 0.00% Intergovernmental 32,287,600.00 32,287,600.00 33,045,436.00 757,836.00 2.35% Charges for Services 64,335,132.00 61,280,454.00 63,313,783.00 2,033,329.00 3.32% Miscellaneous Revenue 20.351,700.00 20,351,700.00 20,351,700.00 0.00 0.00% SUB-TOTAL GENERAL FUND $275,014,432.00 $271,959,754.00 $274,750,919.00 $2,791,165.00 1.03% GENERAL PURPOSE FUNDS Intergovernmental $7,340,000.00 $7,340,000.00 $7,340,000.00 $0.00 0.00% Charges for Services 6,923,620.00 6,997,463.00 7,413,663.00 416,200.00 5.95% SUB-TOTAL GP FUNDS $14,263,620.00 $14,337,463.00 $14,753,663.00 $416,200.00 2.90% r TOTAL GF/GP FUNDS $289,278,052.00 $286,297,217.00 $289,504,582.00 $3,207,365.00 1.12% Resources carried forward $4,433,450.00 $15,122,440.54 $15,122,440.54 $0.00 0.00% TOTAL GOVERNMENTAL RESOURCES $293,711,502.00 $301,419,657.54 $304,627,022.54 $3,207,365.00 1.06% P EN_DIT_URES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court TOTAL ADMIN. OF JUSTICE LAW ENFORCEMENT Prosecuting Attorney Sheriff TOTAL LAW ENFORCEMENT $23,649,573.00 $24,048,316.74 $23,677,016.74 $371,300.00 1.54% 10,667,826.00 10,714,130.78 10,645,530.78 68,600.00 0.64% 21,834,671.00 21,858,719.87 21,410,119.87 448,600.00 2.05% $56,152,070.00 $56,621,167.39 $55,732,667.39 $888,500.00 1.57% $14.380,666.00 $14,542,844.08 $14,496,344.08 $46,500.00 0.32% 72,563,097.00 73,745,282.91 73,933,082.91 (187,800.00) -0.25% $86,943,763.00 $88,288,126.99 $88,429,426.99 ($141,300.00) -0.16% GENERAL GOVERNMENT Clerk/Register of Deeds $8,576,971.00 $8,612,245.15 $8,687,245.15 ($75,000.00) Treasurer 2,905,811.00 2,976,413.65 2,976,413.65 0.00 Board of Commissioners 14,279,255.00 14,287,851.00 14,287,851.00 0.00 Drain Commissioner 6,622,124.00 2,853,934.64 2,619,184.00 234,750.64 TOTAL GENERAL GOVERNMENT $32,384,161.00 $28,730,444.44 $28,570,693.80 $159,750.64 . COUNTY EXECUTIVE County Executive Admn. $4,322,634.00 $4,515,686.32 $4,515,686.32 $0.00 0.00% Management and Budget 9,212,109.00 9,237,381.04 9,237,381.04 0.00 0.00% Central Services 1,655,206.00 1,697,202.98 1,689,202.98 8,000.00 0.47% Facilities Management 2,760,083.00 2,028,302.49 1,830,682.00 197,620.49 9.74% Personnel 3,746,646.00 3,785,850.82 3,793,250.82 (7,400.00) -0.20% Human Svs. 51,377,389.00 51,502,715.68 51,254,515.68 248,200.00 0.48% Public Services 7,019,172.00 7,080,103.26 7,111,903.28 (31,800.00) -0.45% Information Technology 5,006,808.00 6,368,692.07 6,314,505.00 54,187.07 0.85% Community 8. Economic Dev. 10,514,712.00 11,216,549.38 11,111,949.38 104,600.00 0.93% TOTAL COUNTY EXECUTIVE $95,614,759.00 $97,432,484.04 $96,859,076.48 $573,407.56 0.59% TOTAL DEPARTMENTS $271,094,753.00 $271,072,222.86 $269,591,864 66 $1,480,358.20 • 0.55% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS $22,616,749.00 $30,347,434.68 $30,347,434.68 $0.00 4.39% TOTAL GOVERNMENTAL EXPENDITURES $293,711,502.00 $301,419,657.54 $299,939,299.34 $1,480,358.20 0.49% General Fund/General Purpose Favorable/(Unfavorable) $0 $0 $4,887,723.20 $4,887,723.20 $157,349,000.00 $157,345,000.00 $157,345,000.00 $000 0.00% $157,345,000.00 $157,345,000 00 $157,345,000.00 $000 0 00% $695,000.00 $695,000.00 $695,000 00 $0 00 0 00% 695,000_00 695,000 00 695,000 00 000 0 00% $158,040,000.00 $158,040,000 00 $158,040,000 00 $000 0 00% REVENUE PROPERTY TAXES 1997 Tax Levy NET CURRENT PROPERTY TAX OTHER TAXES Other Taxes TOTAL PROPERTY AND OTHER TAXES BUDGETED RECEIPTS OTHER THAN TAXES GENERAL FUND STATE AND FEDERAL Outside Agencies TOTAL BUDGETED RECEIPTS GENERAL FUND STATE AND FEDERAL $32,287,600.00 $32,287,600.00 $33,045,436.00 $3228760000 $32,287,600 00 $33,045,436.00 2 35% Increased Cigarrette Tax payment (already received) as well anticipate increase in the State Court Fund per memo from Supreme Court Administrator's Office. 2 35% $757,836 00 $75783600 COUNTY OF OAKLAND FY 1999 FIRST QUARTER REPORT RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL SPECIAL REVENUE AND PROPRIETARY FUNDS FOR YEAR ENDING SEPTEMBER 30, 1999 BUDGET BUDGET AMOUNT AS AS FY 1999 FAVORABLE/ ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT — — CHARGES FOR SERVICES County Executive Administration $31,700.00 $31,700.00 $31,700.00 $0.00 0.00% Auditing 117,400_00 303,759.00 303,759.00 000 000% Corporation Counsel 235,607.00 235,60700 194,007.00 (41,600.00) -17 66% -Unfav due to decrease in utilitzation of services by CMH authority Fiscal Services 418,000.00 418,000.00 418,00000 000 000% Reimbursement Division 220,000.00 220,000.00 225,126.00 5,126.00 2.33% -Fay. unbudgeted Civil Action Entry Fees $574, Misc. $1,482 and Tax Intercept Fees $3,070. Central Services Administration 0.00 0.00 70.00 70.00 000% -Per Diems Materials Managenient 13,000.00 13,000 00 13,000 00 000 000% Support Services 71,800.00 71,800.00 71,800.00 000 0.00% Facilities Mgt - Admin 416,010.00 416,01000 416,010.00 0.00 000% Facilities Engineering 16,470.00 16,47000 16,470.00 0.00 000% Personnel . 12,257.00 12,25700 26,557.00 14.30000 116.67% -Fav. Misc Rev $14,300 due to unbudgeted funds to pay for Student Intern for Circuit CI Family Independent Agency 500 00 500 00 500.00 000 000% Medical Examiner 77,800 00 77,800.00 84,000.00 6,20000 7.97% - Increase in medical services. Pubbc Services 11,300.00 11,300.00 11,300.00 0.00 0.00% MSU Extension- Oakland County 349,934.00 349,934 00 349,934.00 0.00 0.00% Community Court Services 109,694 00 112,244.00 122,744 00 10,50000 9 35% -Due to the sucess of WAM 8 expansion of the Step Forward program. 02/17/9908:33 AM 1 02/17/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER REPORT RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL SPECIAL REVENUE AND PROPRIETARY FUNDS FOR YEAR ENDING SEPTEMBER 30, 1999 BUDGET BUDGET AMOUNT AS AS FY 1999 FAVORABLE/ ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT ----- REVENUE Development & Planning 631,000.00 631,000 00 631,000.00 0 00 0 00% Equalization 1,650,041 00 1,650,041 00 1.650,041 00 0 00 0 00% County Clerk 1,774,160.00 1,774,160 00 1,774,160 00 000 000% Elections 10,400.00 10,400 00 10,400 00 000 000% Register of Deeds 8,099,593.00 8,099,593 00 10,099.593 00 2,000,000 00 2469% - Fee Mortgages $600,000, Land Transfer Tax $1300000 and Recording Fees $100.000 due to high real estate activity. Treasurer 4,580.865 00 4,580,865 00 4,580.865 00 000 000% Circuit Court 3.070,55000 3,198,803 00 3,078,803 00 (120,000 00) -375% Unfav Defense Alt Refunds ($20,000) reflect reduced ability to pay Unfav. Mediation Fines ($100,000) due to reduced activity which is reflected in decreased expenditure Friend of the Court 7,094,500 00 7,098,100 00 7,068.100 00 (30,000 00) -042% - Unfav Miscellaneous ($40,000) due to change in recording fees, Unfav. Federal Incentive payments ($150,000) reflect reduced rates and caseload Fav CRP Contract $120,000 is historically supported, Fay Alimony Service Fees, $40,000 reflects increased activity District Court 7,929,097.00 7,929,097.00 8,454,897.00 525,80000 663% - Fay. PSI/Alcohol assessments $76,000 and Probation Fees, $114,000, due to increased probation caseload. Fay. Ordinance Fines & Costs $254,000, Bond Forfeiture $40,800; — , Late Penaltys $24,600, Filing Fees $12,400, and No Proof of Insurance Fee $22,000, reflect increased activity Attorney Fee reimbursement is unfav ($18,000) Probate Court 1,160,800 00 1.160,80000 1,115,800 00 (45,000 00) -388% -Unfav Probation Fees ($15,000) due to reduced ability to pay Certified Copies unfav ($30.000), and Will Deposits ($5,000) due to reduced demand Fav Reimbusement of Clinic Fees, $5,000 due to increased activity. Prosecutor 177,622.00 177,622 00 177,622.00 000 000% Sheriffs Utica 10,803.00 10,80000 33,80000 23,000 00 212.96% -Fay $23,000 Soc. Sec Incentive Payments and Shared Bench Warrants not budgeted Administrative Services 1,500.00 1,500.00 1,500.00 000 000% Corrective Services 3,298,700.00 3,346,148.00 3,346,148.00 000 000% Corrective Services - Satellites 1.375.27500 1,375,725 00 1,375,725 00 000 000% Protective Services 16,230,672 00 16.588,53300 16.588,53300 000 000% Technical Services 256,600 00 256.600 00 256,600 00 000 000% Board of Commissioners 20,500 00 20.500 00 14,500 00 (6,000 00) -29 27% -Unfav Per Diem revenue due to accounting change Per Diem expenditure is also lower . A budget amendment is recommended Library Board 184,482 00 191,714 00 191,714 00 000 000% Drain Administration 501,78400 408,322 00 250,00000 (158.322 00) -38 77% Unfav due to reduced admin sal aspen to other funds, & lower grant rev realized this yr Operations & Maintenance 770,456 00 0 00 0 DO 0 00 0 00% 02/17/9908:33 AM 2 02/17/99 $000 000% $000 000% COUNTY OF OAKLAND FY 1999 FIRST QUARTER REPORT RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL SPECIAL REVENUE AND PROPRIETARY FUNDS FOR YEAR ENDING SEPTEMBER 30, 1999 BUDGET BUDGET AMOUNT AS AS FY 1999 FAVORABLE/ ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT REVENUE Engineering & Construction TOTAL CHARGES FOR SERVICES GENERAL FUND 3,404.263 00 479,750 00 329,005 00 $6433513200 $6128045400 $6331378300 (150 745 00) -31 42% Unfav due to reduced admin sal expen to other funds 52,033,329 00 3.32% BUDGETED RECEIPTS -GENERAL PURPOSE GOVT STATE AND FEDERAL Outside Agencies $734000000 $7,340 000 00 $7,340 000 00 TOTAL BUDGETED RECEIPTS - GEN. PURPOSE 57,340,000 00 57,340,000 00 57,340 000 00 GOVT STATE AND FEDERAL CHARGES FOR SERVICES Reimbursement $0 00 $0 00 $9,200 00 $9,200 00 -Monies collected in CRP Contract are reflected in Circuit Court Fan Unbudgetecf Refund Prior Years Expenditure $9,114 due to expenditures returned from 1997 Facilities Management Admin. 2,210.00 2,21000 1,81000 (40000) -18 10% — , Health 011/151011 2,173,910 00 2.247,75300 2,247,753 00 000 000% Unfav primarily due to resources of $891.200 carried forward, offset by fan $137,900 for revenue from prior years Also fay $83,300 due to continued high activity in Nursing Children's Village 2,680.500 00 2,680.500 00 2.977,90000 297 400 00 11 09% -Primarily due to receipt and adjustment of prior years revenue Animal Control 819,800 00 819,800 00 819,800 00 000 000% Friend of the Court 437,200.00 437,200.00 397,20000 (40.00000) -9.15% -State Incentive unfav ($40,000) due to formula change and reduced caseload Probate Court 810,000.00 810,000 00 960,000 00 150,000 00 1852% -Fan Board and Care, $50,000, and Gov't Board and Care, $100,000 reflect increased activity and collection efforts $6,923,620.00 $6,997,463.00 $7,413,663 00 $416,2013.00 595% MISCELLANEOUS REVENUE Sundry $105000000 $1,050,00000 $1,050,00000 $000 000% Investment Income 19,301,700 00 19,301,700 00 519,301,700 00 000 000% 520,351,700 00 $20,351.700 00 520.351,70000 $000 000% RESOURCES CARRIED FORWARD Pro' Year's Balance $4,433,450.00 $1512244054 515,122,440 54 $000 000% 54,433,450 00 $15,122,440 54 515,122,440.54 $0.00 0.00% 02/17/9908:33 AM 3 02/17/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER REPORT RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL SPECIAL REVENUE AND PROPRIETARY FUNDS FOR YEAR ENDING SEPTEMBER 30, 1999 BUDGET BUDGET AMOUNT AS AS FY 1999 FAVORABLE/ ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT REVENUE OPERATING TRANSFERS $5232176600 $5235831100 $5235831100 $000 000% TOTAL AVAILABLE RESOURCES GENERAL FUND/GENERAL PURPOSE Less Operating Transfers NET GFIGP RESOURCES $34603326800 $353,777,968 54 $35698533354 $3,207 365 00 0 91% ($52,321,766.130) (352,358,311.00) (352,358,311.00) 8000 0 00% $293,711,502.00 $301.419,657.54 $304,627,022.54 $3,207,365 00 1.06% 02/17/9908:33 AM 4 02/17/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating $6,176,403.00 $6,209,379.00 $6,209,379.00 $0.00 0.00% 6,551,488.00 6,897,978.31 6,612,978.31 285,000.00 4.13% Fay. attorney fees-mediator $250,000 due to reduced activity. Fay. transcripts, $25,000 and juror fees, $50,000 due to reduced demand and are historically supported. Visiting judges unfav. ($40,000) due to increased use. 2,290,374.00 2,301,115.02 2,301,115.02 0.00 0.00% $15,018,265.00 $15,408,472.33 $15,123,472.33 $285,000.00 1.85% Friend of the Court Controllable Personnel Controllable Operating Non-Controllable Operating $6,598,798.00 $6,606,126.00 $6,569,826.00 $36,300.00 0.55% Salary and fringe fay. $47,400 due to turnover. Overtime fay. $7,900. On call overtime unfav. ($19,000). 584,513.00 584,513.00 534,513.00 50,000.00 8.55% Fay. indirect costs, $20,000 reflects salary fay. Fay. professional services, $30,000 due to changes in billing practices. 1,447,997_00 1,449,205.41 1,449,205.41 0.00 0.00% $8,631,308.00 $8,639,844.41 $8,553,544.41 $86,300.00 1.00% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $12,775,201.00 $12,815,505.00 $12,779,205.00 $36,300.00 0.28% 7,136,001.00 7,482,491.31 7,147,491.31 335,000.00 4.48% 3,738,371.00 3,750,320.43 3,750,320.43 0.00 0.00% $23,649,573.00 $24,048,316.74 $23,677,016.74 $371,300.00 1.54% 02/05/99 District Court Administration Controllable Personnel Controllable Operating Non-Controllable Operating Division 1 - Novi Controllable Personnel Controllable Operating Non-Controllable Operating Division 2 - Clarkston Controllable Personnel Controllable Operating Non-Controllable Operating Division 3 - Rochester Hills Controllable Personnel Controllable Operating Non-Controllable Operating Division 4- Troy Controllable Personnel Controllable Operating Non-Controllable Operating $3,800,725.00 $3,820,356.89 $3,840,356.89 ($20,000.00) -0.52% $936,463.00 $941,011.00 $937,911.00 $3,100.00 0.33% Salary and fringe fav. $5,300 offset by overtime unfav. ($2,200). 292,796.00 293,936.98 291,936.98 2,000.00 0.68% Attorney fees unfav. ($7,000) due to new schedule. Custodial services fay. $2,000 is due to reduced demand. Juror fees and mileage fay. $4,000 and training psyc. and medical exam. fav. $3,000 reflects decreased usage. 174,377.00 179,717.55 179,717.55 0.00 0.00% $1,403,636.00 $1,414,665.53 $1,409,565.53 $5,100.00 0.36% — , $2,184,863.00 $2,169,411.00 $2,189,411.00 ($20,000.00) -0.92% Overtime unfav. ($20,000) due to unscheduled leaves of absence. 631,164.00 631,164.00 624,364.00 6,800.00 1.08% Unfav, bank charges ($3,200) reflects rate increase. Fay. utilities $10,000 is historically supported. 373,809.00 381,498.17 381,498.17 0.00 0.00% COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES DISTRICT COURT Department Total Controllable Personnel Controllable Operating Non-Controllable Operating AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT $110,881.00 $110,881.00 $83,281.00 $27,600.00 24.89% 50,545.00 50,545.00 7,545.00 43,000.00 85.07% 0.00 0.00 0.00 0.00 $161,426.00 $161,426.00 $90,826.00 $70,600.00 43.74% $2,520,468.00 $2,528,011.00 $2,528,011.00 $0.00 0.00% 878,620.00 888,816.89 908,816.89 (20,000.00) -2.25% 401,637.00 403,529.00 403,529.00 0.00 0.00% $3,169,836.00 $3,182,073.17 $3,195,273.17 ($13,200.00) -0.41% $2,132,203.00 $2,135,609.19 $2,109,509.19 $26,100.00 1 22% $7,291,577.00 $7,310,954.00 $7,280,154.00 $30,800.00 0.42% 2,160,878.00 2,172,275.07 2,139,475.07 32,800.00 1.51% 1,215,371.00 1,230,901.71 1,225,901.71 5,000.00 0.41% $10,667,826.00 $10,714,130.78 $10,645,530.78 $68,600.00 0.64% EXPLANATION OF SIGNIFICANT VARIANCES Fay. due to reduced demand on part time staff. Fav court reporters $5,000, and visiting judges $38,000, due to reduced demand. Bank charges unfav. ($5,000) reflects rate increase. Training psyc. & med exam unfav. ($20,000) reflects increased usage and is offset by increased revenue. Fay juror fees & mileage $5,000 is historically supported. n•n••n•n $1,558,902.00 $1,561,640.00 $1,541,540.00 $20,100.00 1.29% Fay. salary and fringes $15,100 due to turnover and unfilled position. Overtime fay. $5,000. 307,753.00 307,812.20 306,812.20 1,000.00 0.32% Unfav. bank charges ($7,000) reflects rate increase. Fay. rent $8,000 is historically supported. 265,548.00 266,156.99 261,156.99 5,000.00 1.88% Fav. stationary stores $5,000 reflects reduced usage. Juvenile Maintenance Controllable Personnel Controllable Operating Non-Controllable Operating $0.00 $0.00 $0.00 0.00% 4,095,973.00 4,095,973.00 4,072,973.00 23,000.00 0.56% Fay foster boarding homes, $10,000; and pre adoptive care, $13,000 are historically supported. 33.00 33.00 33.00 0,00% $4,096,006.00 $4,096,006.00 $4,073,006.00 $23,000.00 0.56% Judicial Support Controllable Personnel Controllable Operating $4,563,908.00 $4,563,908.00 $4,507,308.00 1,754,951.00 1,771,148.71 1,416,148.71 $6,920,642.00 $6,920,642.00 $6,916,642.00 $4,000.00 0.06% 341,819.00 342,182.70 342,182.70 0.00 0.00% 399,791.00 403,322.56 403,322.56 0.00 0.00% $7,662,252.00 $7,666,147.26 $7,662,147.26 $4,000.00 0.05% COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES JudIclal/AdmInIstraUon Controllable Personnel Controllable Operating Non-Controllable Operating $2,339,401.00 $2,339,401.00 $2,339,401.00 66,118.00 68,066.76 58,066.76 552,331.00 554,252.11 554,252.11 $0.00 10,000.00 0.00 0.00% 14.69% 0.00% Fav. visiting judges, $10,000 due to reduced demand. $2,957,850.00 $2,961,719.87 $2,951,719.87 $10,000.00 0.34% $56,600.00 1.24% Fay. salary and fringe $48,600 due to turnover. Overtime fay. $8,000. 355,000.00 20.04% Fay. court reporters and transcripts, $13,000; witness fees, $12,000; and defense and guardian fees, $300,000 due to reduced demand. Fay. medical services, $30,000 is historically supported. Non-controllable Operating 799,704.00 799,790.03 799,790.03 0.00 0.00% $7,118,563.00 $7,134,846.74 $6,723,246.74 $411,600.00 5.77% Court Services Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $13,823,951.00 $13,823,951 00 $13,763,351.00 6,258,861 00 6,277,371.17 5,889,371.17 1,751,859.00 1,757,397.70 1,757,397.70 $21,834,671.00 $21,858,719.87 $21,410,119.87 $60,600.00 0.44% 388,000.00 6.18% 0.00 0.00% $448,600.00 2.05% Overtime fay. $4,000. COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Administration Controllable Personnel $1,771,646 00 $1,771,646.00 $1,771,646.00 $0.00 0.00% Controllable Operating 1,633,190.00 1,795,001.18 1,795,001.18 0.00 0.00% Non-Controllable Operating 1,792,416,00 1,792,416,00 1,792,416.00 0.00 0.00% $5,197,252 60 $5,359,063.18 $5,359,063.18 $0.00 0.00% Litigation Controllable Personnel $5,914,551 00 $5,914,551.00 $5,889,551.00 $25,000.00 0.42% Due to turnover. Controllable Operating 56,492.00 56,492.00 56,492.00 0.00 0.00% Non-Controllable Operating 0.00 0.00 0.00 0.00 0.00% $5,971,043.00 $5,971,043.00 $5,946,043.00 $25,000.00 0.42% Warrants Controllable Personnel $1,722,901.00 $1,722,901.00 $1,701,401.00 $21,500.00 1.25% Due to turnover. Controllable Operating 2,758.00 3,124.90 3,124.90 0.00 0.00% Non-Controllable Operating 0.00 0.00 0.00 0.00% $1,725,659.00 $1,726,025.90 $1,704,525.90 $21,500.00 1.25% Appellate Controllable Personnel $1,479,827.00 $1,479,827.00 $1,479,827.00 $0.00 0.00% Controllable Operating 6,885.00 6,885.00 6,885.00 0.00 0.00% Non-Controllable Operating 0.00 0.00 0.00 0.00 0.00% $1,486,712.00 $1,486,712.00 $1,486,712.00 $0.00 0.00% Department Controllable Personnel $10,888,925.00 $10,888,925.00 $10,842,425.00 $46,500.00 0.43% Controllable Operating 1,699,325.00 1,861,503.08 1,861,503.08 0.00 0.00% Non-Controllable Operating 1,792,416.00 1,792,416.00 1,792,416.00 0.00 0.00% $14,380,666.00 $14,542,844.08 $14,496,344.08 $46,500.00 0.32% EXPLANATION OF SIGNIFICANT VARIANCES 02/10/99 Corrective Services Controllable Personnel Controllable Operating Non-Controllable Operating Corrective Services-Satellites Controllable Personnel Controllable Operating Non-Controllable Operating Protective Services Controllable Personnel Controllable Operating Non-Controllable Operating $17,316,574.00 $17,364,022.00 $17,644,622.00 ($280,600.00) -1 62% -Fav. salaries $114,600 due to turnover offset by unfav. overtime ($274,700) and overtime ($18,500). 5,173,189.00 5,549,246.56 $5,117,246.56 432,000.00 7.78% -Fay. laundry & cleaning $40,000 due to laundry being done by inmates and 7,178,631.00 7,202,447.30 $7,202,447.30 0.00 0.00% out-county prisoner housing $500,000 due to decrease use of other facilities offset by unfav. data processing supplies ($8,000) due to new fingerprint system and $29,668,394.00 $30,115,715.86 $29,964,315.86 $151,400.00 0.50% medical supplies ($100,000) due to Health Dept. invoicing. $9,772,116.00 $9,808,070.00 $9,932,270.00 ($124,200.00) -1.27% -Fav. salaries $12,300 offset by unfav. overtime ($114,400) and fringes ($22,100) 157,308.00 181,442.56 $161,442.56 20,000.00 11.02% -Fay. laundry & cleaning $20,000 due to laundry being done by inmates. 1,018,164.00 1,018,164.00 $1,018,164.00 0.00 0.00% $17,447,570.00 $17,730,727.00 $17,860,727.00 ($130,000.00) -0.73% -Fav. salaries $67,600 due to turnover offset by unfav. overtime ($143,800) and fringes ($6,400) due to mini-contracts and no-fill postings. 152,555 00 158,361.56 $158,361.56 0.00 0.00% 1,776,190.00 1,890,967.00 $1,890,967.00 0.00 0.00% COUNTY OF OAKLAND 1999 FIRST QUARTER FORECAST EXPENDITURES SHERIFF DEPARTMENT Sheriff's Office Controllable Personnel Controllable Operating Non-Controllable Operating Administrative Services Controllable Personnel Controllable Operating Non-Controllable Operating Technical Services Controllable Personnel Controllable Operating Non-Controllable Operating AMOUNT ADOPTED AMENDED FY 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT $725,718.00 $725,718.00 $725,718.00 $0.00 0.00% 232,586.00 273,217.17 $273,217.17 0.00 0.00% 1,330,039.00 1,338,813.00 $1,338,813.00 0.00 0.00% $2,288,343.00 $2,337,748.17 $2,337,748.17 $0.00 0.00% $1,898,790.00 $1,924,599.86 $1,929,599.86 ($5,000.00) -0 26% $10,947,588.00 $11,007,676.56 $11,111,876.56 ($104,200.00) -0.95% $19,376,315.00 $19,780,055.56 $19,910,055.56 ($130,000.00) -0.66% EXPLANATION OF, SIGNIFICANT VARIANCES $1,035,021.00 $1,035,021.00 $1,035,021.00 0.00% 469,730.00 495,116.86 $500,116.86 (5,000.00) -1.01% -Unfav training exp. ($5,000) due to extra training per deputy contract 394,039.00 394,462.00 $394,462.00 0.00% $6,824,764.00 $6,842,058.00 $6,942,058.00 ($100,000.00) -1.46% -Unfav. overtime ($80,000) and fringes ($20,000). 583,647.00 762,172.90 $762,172.90 0.00 0.00% 975,256.00 975,256.00 $975,256.00 0.00 0.00% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $8,383,667.00 $8,579,486.90 $8,679,486.90 ($100,000.00) -1.17% $53,121,763.00 $53,505,616.00 $54,140,416.00 ($634,800.00) -1.19% 6,769,015.00 7,419,557.61 6,972,557.61 447,000.00 6.02% 12,672,319.00 12,820,109.30 12,820,109.30 0.00 0.00% $72,563,097.00 $73,745,282.91 $73,933,082.91 ($187,800.00) -0.25% 02/10/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES CLERK/REGISTER OF DEEDS Administration Controllable Personnel Controllable Operating Non-Controllable Operating County Clerk Controllable Personnel Controllable Operating Non-Controllable Operating Elections Controllable Personnel Controllable Operating Non-Controllable Operating AMOUNT ADOPTED AMENDED FY 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT $362,252.00 $362,252.00 $362,252.00 $0.00 82,655.00 84,680.64 84,680.64 0.00 106,950.00 129,057.67 129,057.67 0.00 $551,857.00 $575,990.31 $575,990.31 $0.00 0.00% $2,997,422.00 $2,997,422.00 $2,997,422.00 $0.00 0.00% 266,477 00 271,190.10 271,190 10 0.00 0.00% 519,248.00 519,248.00 519,248.00 0.00 0.00% $3,783,147.00 $3,787,860.10 $3,787,860.10 $0.00 0.00% $379,968.00 $379,968.00 $379,968.00 $0.00 441,944.00 447,618.08 447,618.08 0.00 79,368.00 79,368.00 79,368.00 0.00 $901,280.00 $906,954.08 $906,954 08 $0.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% EXPLANATION OF SIGNIFICANT VARIANCES Register of Deeds Controllable Personnel $1,481,233.00 $1,481,233.00 $1,556,233.00 ($75,000.00) -5.06% Unfav due to Overtime required for increased document recording and mortgage refinancing Revenues we exceeding budget as aTelsult of this high activity. A budget amendment is recommended Controllable Operating 859,119.00 859,119.00 859,119.00 0.00 0.00% Unfav. Postage ($50,000) due to increased mailing activity anticipated to be offset by fay. Professional Services due to start-up favorability with imaging contract. Non-Controllable Operating 851,238.00 851,238.00 851,238.00 0.00 0.00% $3,191,590.00 $3,191,590.00 $3,266,590.00 ($75,000.00) -2.35% Jury Commission Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $14,454.00 $14,454.00 $14,454.00 $0.00 0.00% 52,363.00 52,363.00 52,363.00 0.00 0.00% 82,280.00 83,033.66 83,033.66 0.00 0.00% $149,097.00 $149,850.66 $149,850.66 $0.00 0.00% $5,235,329.00 $5,235,329.00 $5,310,329.00 ($75,000.00) 1,702,558,00 1,714,970.82 1,714,970.82 0.00 1,639,084.00 1,661,945.33 1,661,945.33 0.00 $8,576,971.00 $8,612,245.15 $8,687,245.15 ($75,000.00) -0.87% -1.43% 0.00% 0.00% COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES TREASURER AMOUNT ADOPTED AMENDED FY 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Administration Controllable Personnel $2,274,295.00 $2,274,295.00 $2,274,295.00 $0.00 0.00% Controllable Operating 236,573.00 307,007.05 307,007.05 0.00 0.00% Non-Controllable Operating 394,943.00 395,111.60 395,111.60 0.00 0.00% Division Total $2,905,811.00 $2,976,413.65 $2,976,413.65 $0.00 0.00% Department Total $2,905,811.00 $2,976,413.65 $2,976,413.65 $0.00 0.00% EXPLANATION OF SIGNIFICANT VARIANCES 02/04/99 COUNT( OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES BOARD OF COMMISSIONERS ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 1999 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating Library Board Controllable Personnel Controllable Operating Non-Controllable Operating $1,510,957.00 415,636.00 9,912,018.00 $780,533.00 802,958.00 857,153.00 $1,510,957.00 416,082.67 9,912,186.00 $787,765.00 803,053.34 857,806.99 $1,510,957.00 416,082.67 9,912,186.00 $11,839,225.67 $787,765.00 803,053.34 857,806.99 $0.00 0.00% 0.00 0.00% 0.00 0.00% $0.00 0.00% $0.00 0.00% 0.00 0.00% 0.00 0.00% $0.00 0.00% $11,838,611.00 $11,839,225.67 $2,440,644.00 $2,448,625.33 $2,448,625.33 Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $2,291,490.00 1,218,594.00 10,769,171.00 $2,298,722.00 1,219,136.01 10,769,992.99 $2,298,722.00 $0.00 1,219,136.01 0.00 10,769,992.99 • 0.00 0.00% 0.00% 0.00% 0.00% $14,279,255.00 $14,287,851.00 $14,287,851.00 $0.00 02/04/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER REVIEW REPORT EXPENDITURES DRAIN COMMISSIONER AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating Division Total Department Total $5.639,993.00 $1,851,562.00 $1,851,562.00 $0.00 0.00% 416,011.00 425,381.94 160,815.00 264,566.94 62.20% Fay due to consultants will not be utilized, and misc cap't not needed 566,120.00 576,990.70 606,807.00 (29,816.30) -5.17% Untav due to maint dept charges underbudgeted $6,622,124.00 $2,853,934.64 $2,619,184.00 $234,750.64 8.23% $6,622,124.00 $2,853,934.64 $2,619,184.00 $234,750.64 8.23% Prepared by Budget Division 02/1W99 $0.00 0.00 0.00 0.00% 0.00% 0.00% $0.00 0.00% 0.00% 0.00% 0.00% 0.00% $0.00 0.00 0.00 0.00% 0.00% 0.00% $0.00 0.00% $0.00 0.00 0.00 0.00% 0.00% 0.00% $0.00 0.00% $891,914.00 $1,049,998.00 $1,049,998.00 $0.00 13,496.00 19,871.00 19,871.00 0.00 130,632.00 152,532.00 152,532.00 0.00 $1,036,042.00 $1,222,401.00 $1,222,401.00 $0.00 COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES COUNTY EXECUTIVE ADOPTED BUDGET AMOUNT AMENDED FY 1999 FAVORABLE BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating Auditing Controllable Personnel Controllable Operating Non-Controllable Operating Corporation Counsel Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $1,319,702.00 $1,319,702.00 $1,319,702.00 193,221.00 193,221.00 193,221.00 337,245.00 337,659.73 337,659.73 $1,850,168.00 $1,850,582.73 $1,850,582.73 $1,224,548.00 $1,224,548.00 $1,224,548.00 26,741.00 32,940.60 32,940.60 185,135.00 185,213.99 185,213.99 $1,436,424.00 $1,442,702.59 $1,442,702.59 $3,436,164.00 $3,594,248.00 $3,594,248.00 233,458.00 246,032.60 246,032.60 653,012.00 675,405.72 675,405.72 $4,322,634.00 $4,515,686.32 $4,515,686.32 02/04/99 Administration Controllable Personnel Controllable Operating Non-Controllable Operating Purchasing Controllable Personnel Controllable Operating Non-Controllable Operating Fiscal Services Controllable Personnel Controllable Operating Non-Controllable Operating Reimbursement Controllable Personnel Controllable Operating Non-Controllable Operating COUNTY OF OAKLAND 1999 FIRST QUARTER FORECAST EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $244,731.00 $244,731.00 $244,731.00 $0.00 0.00% , 7,480.00 7,480.00 7,480.00 0.00 0.00% 9,086.00 9,086.00 9,086.00 0.00 0.00% $261,297.00 $261,297.00 $261,297.00 $0.00 0.00% $641,626.00 $641,626.00 $641,626.00 $0.00 0.00% 26,295.00 27,316.20 27,316.20 0.00 0.00% 185,802.00 185,997.56 185,997.56 0.00 0.00% $853,723.00 $854,939.76 $854,939.76 $0.00 0.00% $3,499,347.00 $3,499,347.00 $3,499,347.00 $0.00 0.00% 121,556.00 137,787.00 137,787.00 0.00 0.00% 645,859.00 646,447.00 646,447.00 0.00 0.00% $4,266,762.00 $4,283,581.00 $4,283,581.00 $0.00 0.00% $2,731,887.00 $2,731,860.00 $2,731,860.00 $0.00 0.00% 371,813.00 378,772.75 378,772.75 0.00 0.00% 726,627.00 726,930.53 726,930.53 0.00 0.00% $3,830,327.00 $3,837,563.28 $3,837,563.28 $0.00 0.00% $7,117,591 00 $7,117,564.00 $7,117,564.00 $0.00 0.00% 527,144.00 551,355.95 551,355.95 0.00 000% 1,567,374.00 1,568,461.09 1,568,461.09 0.00 0.00% $9,212,109.00 $9,237,381.04 $9,237,381.04 $0.00 0.00% 02/10/99 $0.00 0.00 0.00 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Controllable Personnel Controllable Operating Non-Controllable Operating Support Services Controllable Personnel Controllable Operating Non-Controllable Operating $141,834.00 $141,834.00 $141,834.00 $0.00 000% 2,522.00 10,522.00 2,522.00 8,000.00 76.03% Fay due to prior year encumbrance not released 10,684.00 10,906.84 10,906.84 0.00 0.00% $155,040.00 $163,262.84 $155,262.84 $8,000.00 4.90% $880,707.00 $880,707.00 $880,707.00 26,683.00 59,563.54 59,563.54 592,776.00 593,669.60 593,669.60 Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $1,500,166.00 $1,533,940.14 $1,533,940.14 $1,022,541.00 $1,022,541.00 $1,022,541.00 29,205.00 70,085.54 62,085.54 603,460.00 604,576.44 604,576.44 $0.00 0.00% $0.00 8,000.00 0.00 0.00% 11.41% 0.00% $1,655,206.00 $1,697,202.98 $1,689,202.98 $8,000.00 0.47% 02/10/99 $518,308 00 95,796 00 155,841 00 $769,945.00 $758,621.00 146,256.00 155,860.00 COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating Facilities Engineering Controllable Personnel Controllable Operating Non-Controllable Operating $98843600 $634,171.00 315,902.00 179,248.00 345,781.00 82,315.37 $1,650,119.00 $895,734.37 $832,555.00 $832,555.00 126,327.00 146,416.36 151,082.00 153,596.76 $115,863.00 18.27% Salaries & Fringes are favorable due to vacancies in Tech Supt & Admin staff 83,452.00 46.56% Overall Cont Oper is fax largely due to Legal Expense no longer needed (73,525.63) -89.32% Non-Control Oper is unfav largely due to higher computer oper & Print Shop $125,789.37 14.04% $73,934.00 8.88% Salaries & Fringes are favorable due to position turnover, 8. vacancies 160.36 0.11% (2,263.24) -1.47% Non-Control Oper is unto, largely due to lease veh , stationery stock, 8, beepers $1,109,964.00 $1,132,568.12 $1,060,737.00 $71,831.12 6.34% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $1,820,991.00 $1,466,726.00 442,229.00 325,664.36 496,863.00 235,912.13 $127692900 242,052 00 311,701 00 $189,797.00 12.94% 83,612.36 25.67% (75,788.87) -32.13% $2,760,083.00 $2,028,302.49 $1,830,682.00 $197,620.49 9.74% • Nine Month Budget 02/10/99 ADOPTED AMENDED 1999 BUDGET BUDGET FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Human Resources Controllable Personnel Controllable Operating Non-Controllable Overtime unfav. ($11,000) due to heavy workload. -1.77% 0.00% 0.00% -1.15% -0.43% 0.74% -0.09% COUNTY OF OAKLAND 1999 FIRST QUARTER FORECAST EXPENDITURES PERSONNEL Administration Controllable Personnel Controllable Operating Non-Conrollable Operating $25210900 $252,109.00 $252,109.00 4,025.00 4,025.00 6,425.00 6,359.00 9,741.72 10,341.72 $262,493.00 $265,875.72 $268,875.72 $1,709,147.00 $1,712,655.00 $1,712,655.00 350,887.00 350,887.00 344,287.00 507,206.00 507,206.00 507,206.00 $2,567,240.00 $2,570,748.00 $2,564,148.00 $0.00 0.00% (2,400.00) -59.63% - Unfav. Travel & Conference ($2,400) due to Peoplesoft conferences. (600.00) -6.16% - Unfav. Convenience Copier ($600) reflects higher usage. ($3,000.00) -1.13% $0.00 0.00% 6,600.00 1.88% - Fav. Equip. Repair & Maint. $1,000, Exam Material $1,800, Employee Med. Exams. $2,800, Printing $1,000 reflects decrease in demand. 0.00 0.00% $6,600.00 0.26% Employee Relations Controllable Personnel Controllable Operating Non-Controllable Operating $618,341.00 $620,376.00 183,480.00 213,759.10 115,092.00 115,092.00 $631,376.00 ($11,000.00) 213,759.10 0.00 115,092.00 0.00 $916,913.00 $949,227.10 $960,227.10 ($11,000.00) Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $2,579,597.00 $2,585,140.00 $2,596,140.00 538,392.00 568,671.10 564,471.10 628,657.00 632,039.72 632,639.72 ($11,000.00) 4,200.00 (600.00) $3,746,646.00 $3,785,850.82 $3,793,250.82 ($7,400.00) -0.20% 02/05/99 Children's Village Controllable Personnel Controllable Operating COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel $148,277.00 $148,277.00 $148,277.00 $0.00 0.00% Controllable Operating 9,278,945.00 9,304,945.00 9,304,945.00 0.00 0.00% Non-Controllable Operating 7,272.00 7,272.00 7,272.00 0.00 0.00% $9,434,494.00 $9,460,494.00 $9,460,494.00 $0.00 0.00% Health Controllable Personnel $20,202,636.00 $20,270,628.00 $20,093,328.00 $177,300.00 0.87% Fav $225,300 due to turnover; Offset by unfav. Overtime $(48,000) due to continued high activity in Jail Health and Central Support. Controllable Operating 3,863,067.00 3,864,387.00 3,864,387.00 0.00 0.00% Non-Controllable Operating 2,305,342.00 2,320,467.39 2,320,467.39 0.00 0.00% $26,371,045.00 $26,455,482.39 $26,278,182.39 $177,300.00 0.67% Non-Controllable Operating $8,348,827.00 $8,348,827.00 $8,428,827.00 ($80,000.00) -0.96% Unfav. Overtime due to shortage of staff, particularly for secured buildings. 2,666,847.00 2,668,847.00 2,484,847.00 182,000.00 6.82% Fav. $198,000 for Teachers Services & Expense for Children's Village School due to greater efficiencies; offset by unfav. Dry Good & Clothing $(4,000) due to an increase in the number of juveniles housed; Also unfav. Drugs $(12,000) due to substantial increase in number of juveniles requiring psychiatrid-Care. 1,833,248.00 1,846,810.96 1,886,910.96 (40,100.00) -2.13% Materials Management - Culinary Supplies estimated to be unfav. $(7,200) due to increased usage; Radio Communication unfav. $(19,400) as FY 1998 project to purchase and install security cameras in the Childrens' Village buildings was not implemented until the beginning of FY 1999. No funds were carried forward to cover project. $12,848,922.00 $12,862,484.96 $12,800,584.96 $61,900.00 0.48% Medical Examiner Controllable Personnel $1,750,097 00 $1,750,097.00 $1,691,097.00 $59,000.00 3.37% Due to delay in hire of Forensic Pathologist and Typist I position approved in FY 1999 Budget. Controllable Operating 381,738.00 381,738.00 431,738.00 (50,000.00) -13.10% Increase in contracted medical services to assist with conducting autopsies and filing reports due to heavy volume of cases. Non-Controllable Operating 591,093.00 592,419.33 592,419.33 0.00 0.00% $2,722,928.00 $2,724,254.33 $2,715,254.33 $9,000.00 0.33% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $30,449,837.00 $30,517,829.00 $30,361,529.00 $156,300.00 0.51% 16,190,597.00 16,217,917.00 16,085,917.00 132,000.00 0.81% 4,736,955.00 4,766,969.68 4,807,069.68 (40,100.00) -0.84% $51,377,389.00 $51,502,715.68 $51,254,515.68 $248,200.00 0.48% • Nine Month Buck 02/05/99 0 00% 0.00% Non-Controllable Operating 11,117 00 11,117.00 11,117.00 0.00% Veteran's Services Controllable Personnel Controllable Operating Non-Controllable Operating $1,164,911 00 $1,164,911.00 303,442 00 308,134.51 221,819 00 222,044.12 $1,164,911.00 308,134.51 222,044.12 0.00% 0.00% 0.00% 0 00% Non-Controllable Operating $1,210,558.95 $1,210,558.95 208,488.10 208,488.10 208,435.00 ------- $1,198,677.00 $0.00 0.00% Animal Control Controllable Personnel Controllable Operating Non-Controllable Operating Circuit Court Probation Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating COUNTY OF OAKLAND 1999 FIRST QUARTER FORECAST EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Public Services - Admin. Controllable Personnel Controllable Operating $12965300 $129,653.00 1,743.00 1,743.00 $129,653.00 1,743.00 $142,513.00 $142,513.00 $142,513.00 $0.00 0.00% $1,690,172.00 $1,695,089.63 $1,695,089.63 $0.00 0.00% Community Corrections Controllable Personnel Controllable Operating Non-Controllable Operating $1,152,153.00 $1,152,153.00 $1,122,153.00 74,833.00 108,075.57 108,075.57 75,484.00 84,484.00 84,484.00 $1,302,470.00 $1,344,712.57 $1,314,712.57 $30,000.00 2.60% - Salary & Fringe fay $34,000 due to delay In filling new positions, partially offset by unfav. Overtime ($4,000) due to rapid expansion of alternative programs. 0.00% 0.00% $30,000.00 2.23% MSU Ext. - Oakland County Controllable Personnel 651,604.00 653,489.00 653,489.00 0.00% Controllable Operating 338,638.00 348,581.85 348,581.85 0,00% $1,227,214.00 $1,227,214.00 $1,227,214.00 0.00% 107,089.00 107,089.00 107,089.00 0.00% 480,897.00 481,044.08 481,044.08 0.00% ---- $1,815,200.00 $1,815,347.67 $1,815,347.08 $0.00 0.00% $0.00 $0.00 $0.00 0.00% 31,055.00 31,055.00 92,855.00 (61,800.00) 0.00% - Late billings from FY 1998 in Trng. 8, Psych. & Med. Exams. A Budget amendment is recommended. 839,085.00 840,827.03 840,827.03 0.00% $870,140.00 $871,882.03 $933,682.03 ($61,800.00) -7.09% $4,325,535 00 $4,327,420 00 $4,297,420 00 $30,000 00 0.69% 856,800.00 904,678.93 966,478.93 (61,800.00) -6.83% 1,836,837.00 1,848,004.33 1,848,004.33 0.00 0 00% ------- ______ $7,019,172.00 $7,080,103.26 $7,111,903.26 ($31,800.00) -0.45% 02/09/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES INFORMATION TECHNOLOGY AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Administration (10100) EXPLANATION OF, SIGNIFICANT VARIANCES Controllable Personnel Non-Controllable Operating Expenses Controllable Operating Expenses 4,851,000.00 155,808.00 $354,265.00 5,114,592.00 899,835.07 354,265.00 5,114,592 00 845,648.00 0.00 0.00% - 0.00 0.00% - 54,187.07 6.02% Unused Prof. Serv. for Equal. & Tax Billing Sys. Division Total $5,006,808.00 $6,368,692.07 $6,314,505.00 $54,187.07 0.85% Department Total $5,006,808.00 $6,368,692.07 $6,314,505.00 $54,187.07 0.85% 02/10/99 Planning and Economic Development Controllable Personnel Controllable Operating Non-Controllable Operating Equalization Controllable Personnel Controllable Operating Non-Controllable Operating COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST EXPENDITURES COMMUNITY AND ECONOMIC DEVELOPMENT AMOUNT ADOPTED AMENDED 1999 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating $142,402.00 $142,402.00 $142,402.00 0.00% 88,779.00 89,751.00 89,751.00 0.00% 43,521.00 43,562.36 43,562.36 0.00% $274,702.00 $275,715.36 $275,715.36 $0.00 0.00% $2,283,494.00 $2,283,494.00 $2,256,894.00 $26,600.00 1.16% Fay due to turnover and underfdled positions. 647,752.00 655,622.71 655,622.71 0.00% 545,412.00 545,604.88 545,604.88 0.00% $3,476,658.00 $3,484,721.59 $3,458,121.59 $26,600.00 0.76% $5,244,263.00 $5,162,573.00 $5,084,573.00 $78,000.00 1.51% Fay due to turnover and underlined positions. 220,049.00 898,815.32 898,815.32 0.00% 1,028,112.00 1,042,106.11 1,042,106.11 0.00% $6.492,424.00 $7,103,494.43 $7,025,494.43 $78,000.00 1.10% Community Development Controllable Personnel Controllable Operating 270,928.00 352,618.00 352,618.00 0.00 0.00% Non-Controllable Operating $270,928.00 $352,618.00 $352,618.00 $0.00 0.00% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $7,670,159.00 1,227,508.00 1,617,045.00 $7,588,469.00 1,996,807.03 1,631,273.35 $7,483,869 00 1,996,807.03 1,631,273.35 $104,600.00 1.38% 0.00 0.00% 0.00 0.00% $10,514,712.00 $11,216,549.38 $11,111,949.38 $104,600.00 0.93% 07/1A/c1c1 $0.00 0.00% $0.00 0.00% $0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% $0.00 0.00% $0.00 0.00% BUDGET BUDGET AMOUNT AS AS FY 1999 FAVORABLE ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION NON-DEPART. APPROPRIATIONS COUNTY OPERATIONS Financial System State Institutions Ambulance Insurance and Surety Bonds Tax Tribunal Appeals Road Commission - Drain Assessment Remonumentation Grant Match $0.00 635,300.00 19,800.00 85,100.00 702,900.00 1,116,300.00 0.00 0.00 $498,860.00 635,300.00 19,800.00 85,100.00 702,900.00 1,116,300.00 1,129,755.55 6,382,384.00 $498,860.00 635,300.00 19,800.00 85,100.00 702,900.00 1,116,300.00 1,129,755.55 6,382,384.00 $0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% $2,559,400.00 $10,570,399.55 $10,570,399.55 COUNTY BUILDINGS $3,115,567.00 $2,976,349.13 $2,976,349.13 COUNTY ASSOCIATIONS S.E.M.C.O.G. $415,000.00 $415,000.00 $415,000.00 Area Wide Water Quality 57,200.00 57,200.00 57,200.00 National Assoc. of Counties 19,000.00 19,000.00 19,000.00 Michigan Assoc. of Counties 50,000.00 50,000.00 50,000.00 Traffic Improvement Association 22,300.00 22,300.00 22,300.00 $563,500.00 $563,500.00 $563,500.00 SUNDRY $674,300.00 $674,300.00 $674,300.00 RESERVED FOR TRANSFERS EXperlittUreS Contingency $234,983.00 $134,405.00 Salary Adjustment 0.00 0.00 Classification & Rate Change 84,627.00 50,494.00 Overtime 53,000.00 47,280.00 Summer Employment 424,200.00 424,200.00 Emergency Salaries 636,300.00 636,300.00 Fringe Benefit Adjustments 0.00 0.00 Capital Outlay 75,000.00 74,335.00 Clinton River Watershed Council 5,141.00 5,141.00 Huron River Watershed Council 2,706.00 2,706.00 Partnership for Saginaw River Watershed 2,276.00 2,276.00 Rouge River Watershed Council 2,177.00 2,177.00 Office Automation 1,200,000.00 1,200,000.00 $134,405.00 0.00 50,494.00 47,280.00 424,200.00 636,300.00 0.00 74,335.00 5,141.00 2,706.00 2,276.00 2,177.00 1,200,000.00 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% TrangertlaDther funds General Activities Environmental Infrastructure Building Fund Building Authority Road Improvement $2,720,410.00 $2,579,314.00 $2,579,314.00 $0.00 $0.00 $0.00 5,000,000.00 5,000,000.00 5,000,000.00 3,242,911.00 4,789,272.00 4,789,272.00 3,490,661.00 1,944,300.00 1,944,300.00 1,250,000.00 1,250,000.00 1,250,000.00 $0.00 0.00% $0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 0.00% $12,983,572.00 $12,983,572.00 $1 2,983,572.00 $0.00 0.00% 1 02/05/99 rrepareo xrjr: Budget Division $0.00 0.00 0.00 0.00 0.00 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND •' e!RT ±,J 2 ,t BUDGET BUDGET AMOUNT AS AS FY 1999 FAVORABLE ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION TOTAL NON-DEPT. APPROPRIATIONS $22,616,749.00 $30,347,434.68 $30,347,434.68 $0.00 000% TRANSFER TO GENERAL PURPOSE FUNDS Friend of the Court Fund Health Fund Juvenile Maintenance Fund Social Welfare Fund CRIMP Fund $9,852,993.00 $9,861,575.20 $9,861,576.20 23,364,748.00 23,375,615.84 23,375,615.84 14,036,647.00 14,053,741.52 14,053,741.52 67,378.00 67,378.00 67,378.00 0.00 0.00 0.00 $47,321,766.00 $47,358,310.56 $47,358,310.56 $0.00 0.00% Prepared by: Budget Division 2 02/05199 FY 1999 BUDGET AMENDMENTS General Fund General Purpose $293,711,502.00 $77,477.00 552,500.00 FY 1999 BUDGET AS ADOPTED BUDGET AMENDMENTS M.R. #98233 - 10/15/98 Sheriff Department - Law Enforcement Contract Amendment for Highland Township M.R. #98242 - 10115/98 Information Technology - Enhancement of County's Assessing, Equalization and Tax Billing and Collection System M.R. #98258 - 10/29/98 Sheriff Department - Law Enforcement Contract Amendment for Addison Township M.R. #98258 - 10/29/98 Central Services - Temporary Fleet Expansion for Community Corrections M.R. #98271 - 11/19/98 Health Division - Partnership Agreement with the City of Southfield M.R. #98281 - 11119/98 Circuit Court - Local Law Enforcement Block Grant Match 83,526.00 9.000.00 73.843.00 17,674.00 M.R. #98282 - 12110/98 114.179.00 Circuit Court - Use of Mediation Funds M.R. #98295 - 12/10/98 60,214.00 Sheriff Department - Law Enforcement Contract Amendment for Oakland Township 68,110.00 M.R. #98296 - 12110/98 Sheriff Department - Law Enforcement Contract Amendment for Springfield Township M.R. #98325 - 12/10/98 Sheriff Department - Law Enforcement Contract Amendment for Commerce Township M.R. #98294 - 12110198 Sheriff Department - Contract for Court Security at the 48 th District Court - Bloomfield Township M.R. #98289 - 12/10/98 Drain Commissioner - Implementation of Labor Distribution System, Miscellaneous Accounting Policy Changes and Organizational Changes 48,611.00 13,923.00 ($3,788,431.00) M.R. #98313 - 12110/98 $100,000.00 Clerk/Register of Deeds - Remonumentation Grant M.R. #98315 - 12110/98 $7,232.00 Library Board - LBPH - Creation of One GF/GP Clerk I Position and the Deletion of Two PTNE General Clerical Positions $10,036,490.54 M.R. #98328 - 12/10/98 Management and Budget - FY 1998 Year End Report and Budget Amendments M.R. #98339 712/10/98 Personnel Actions Related to the Transition of Community Mental Health to an Authority $233,807.00 Total Amendments $7,708,155.54 Amended Budget 9/30/98 $301,411,667.54 Prepared by: Fiscal Services Division 01/25/99 COUNTY OF OAKLAND FY 1999 FIRST QUARTER FORECAST INTERNAL SERVICE FUNDS DEPARTMENT OF CLERK/REGISTER OF DEEDS ADOPTED AMENDED FY 1999 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) EXPLANATION OF SIGNIFICANT VARIANCES [MICROGRAPHICS FUND (#654) REVENUES Outside Inside Total Revenues OPERATING EXPENSES REVENUE OVER (UNDER) EXPENDITURES $125,100.00 $125,100.00 $125,100.00 400,986.00 400.986,00 400,986.00 $526,086.00 $526,086.00 $526,086.00 $526,086.00 $526,086.00 $526,086.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0,00 $0.00 02/04/99 COMMENTS 86,898.00 86,898.00 86,898.00 0.00 $2,157,394.00 $2,057,373.00 $2,051,596.00 ($5,777.00) $2,540,545.00 $2,440,524.00 $2,038,911.00 $401,613.00 Favorable due largely to position vacancies & leased veh. DEPARTMENT OF DRAIN COMMISSIONER INTERNAL SERVICE FUNDS 1999 FIRST QUARTER REVIEW REPORT ADOPTED AMENDED 1999 VARIANCE BUDGET BUDGET FIRST QTR. REV. FAVAUNFAV) DRAIN EQUIPMENT FUND (#639) OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES $2,070,496.00 $1,970,475.00 $1,964,698.00 ($5,777.00) Unfavorable due largely to gain on sale of vehicles OPERATING INCOME (LOSS) ($383,151.00) ($383,151.00) $12,685.00 $395,836.00 NET NON-OPERATING REVENUE (EXP) $30,000.00 $30,000.00 $27,696.00 ($2,304.00) Unfavorable due to shortfalls in Income From Investments revenue. NET REVENUES OVER(UNDER) EXPENSES ($353,151.00) _ ..($353,151,0()) _ $40,381,00 _ $393,532.00_ 1 FOREPRNT.WK4VILSdata‘123vaitstdrain% 02109/9903:18 PM REVENUE $3,596,728 $3,596,728 $3,671,728 $75,000 - Favorable Investment Income due to higher than expected interest rates and investment base, partially offset by reduced Liability Insurance revenue due to Community Mental Health's transfer to authority status (87,900). OPERATING EXPENSE $807,561 $807,561 $807,561 $0 -Unfav. Legal Services charges for preparation for potential legal suit (25,000) and Information Technology Operations costs (30,000), offset by favorable Insurance premium costs and turnover. RISK MANAGEMENT INTERNAL SERVICE FUND FY 1999 FIRST QUARTER REPORT ADOPTED AMENDED FY 1999 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) COMMENTS !LIABILITY INSURANCE FUND (#677) CLAIMS PAID 2,789,167 2,789,167 2,789,167 0 -Adjustment of Liability Insurance claim-year reserves will be determined by fiscal year-end analysis of claims estimates and TOTAL EXPENSES $3,596,728 $3,596,728 $3,596,728 $0 reserve requirements. NET REVENUES OVER/(UNDER) $0 $75,000 175,000 EXPENSES $1,534,100 $1,534,100 $1,555,500 $21,400 -Approximately 101.5% of Retirement revenue allocations are anticipated to be recovered in 12,681,100 12,681,100 12,869,300 188,200 FY 1999, based on recovery through December 1998. The deletion of Community Mental 2,986,100 2,986,100 3,030,900 44,800 Health positions, effective 1-1-99, will reduce both revenue and expenditure to the Fringe 750,000 750,000 761,700 11,700 Benefit Fund beginning in January 1999. Projections will be revised in subsequent forecasts. 300,000 300,000 304,700 4,700 39,800 39,800 69,400 29,600 -Includes transfer of interest earned in Deferred Compensation Fund (now closed). 845,100 845,100 855,300 10,200 6,744,400 6,744,400 6,844,900 100,500 458,400 458,400 465,100 6,700 794,400 794,400 823,000 28,600 18,207,700 18,207,700 18,792,300 584,600 -Increased number of BC/BS contracts plus cobra payments. 13,538,400 13,538,400 13,480,600 (57,800)-Social Security (FICA) revenue follows FICA expenditure levels. 2,310,000 2,310,000 2,439,300 129,300 -Payments received for coverage from retirees. 315,600 315,600 330,900 15,300 615,000 615,000 633,100 18,100 1,262,300 1,262,300 1,278,500 16,200 -Departments are charged for actual short-term disability costs. 206,500 206,500 0 (206,500)-Payment from employees for enhanced coverages in Flex Benefit Program are now netted against payments paid to employees for enhanced coverages, eliminating this revenue. 185,000 185,000 205,000 20,000 -Return of DC Plan contributions from ICMA for employees who separated from County service 3,210,500 3,210,500 3,489,600 279,100 prior to vesting and health & dependent care forfeiture of unused deposits. 225,000 225,000 228,900 3,900 750,000 750,000 1,500,000 750,000 -Interest rates and investment base higher than expected. $67,959,400 $67,959,400 $69,958,000 $1,998,600 FRINGE BENEFIT FUND INTERNAL SERVICE FUNDS FY 1999 FIRST QUARTER REPORT ADOPTED BUDGET IFRINGE BENEFIT FUND (#678) AMENDED FY 1999 VARIANCE BUDGET FORECAST FAV/(UNFAV) COMMENTS I REVENUE DEFINED BENEFIT CONTRIBUTION RETIREES HOSPITALIZATION RETIREMENT ADMINISTRATION COMPENSATED ABSENCES TUMON 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 FORFEITURES WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME TOTAL REVENUE (PERSE DEFINED BENEFIT CONTRIBUTION RETIREES' HOSPITALIZATION RETIREMENT ADMINISTRATION COMPENSATED ABSENCES TUITION REIMBURSEMENT EMPL. DEFERRED COMP. ADMIN. EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH 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 ACCOUNTING SERVICES OPERATING TRANSFER OUT TOTAL EXPENDITURES $1,534,100 $1,534,100 $0 12,681,100 12,681,100 12,344,997 2,986,100 2,986,100 2,986,100 750,000 750,000 750,000 300,000 300,000 275,000 39,800 39,800 39,800 485,100 485,100 550,100 360,000 360,000 360,000 6,744,400 6,744,400 6,669,400 458,400 458,400 458,400 794,400 794,400 769,400 18,207,700 18,207,700 19,042,700 13,627,000 13,627,000 13,582,500 2,310,000 2,310,000 2,310,000 315,600 315,600 315,600 1,877,300 1,877,300 1,877,300 364,500 364,500 133,000 132,300 132,300 132,300 3,210,500 3,210,500 3,210,500 225,000 225,000 200,000 67,800 1,600,000 $67,403,300 $67,403,300 $67,674,897 _ $1,534,100 -Budget established prior to receipt of latest actuarial calculation. Contribution to Retirement Fund not required for General County employees as per actuarial report. 336,103 -Budget established prior to receipt of latest actuarial calculation. 0 0 25,000 0 (65,000)-PeopleSoft training costs. 0 75,000 -Est. based on current level of County contributions to ICMA for the Defined Contribution Plan 0 25,000 -Employee buy-ups in Flexible Benefits Program less than expected. (835,000)-Estimated cost based on projection of current usage and increased number of contracts. -Costs include actual claims costs, administration and stop/loss charges from BC/BS and HMO premiums. 44,500 -FICA rate applied against actual salaries cost. 0 -Cost based on actual claims and administration fee paid to Delta Dental beg. January 1999 0 0 -Short-term disability claims (recovered by charges to departments). 231,500 -Payments to employees for reduced coverages (including hospitalization opt-outs) in Flexible Benefits Program are now netted against payments received from employees for enhanced 0 coverages, reducing both Program expense and revenue. 0 -Adjustment of Workers' Compensation claim-year reserves will be determined by fiscal 25,000 year-end analysis of claims. (67,800)-Charge for accounting services to Fringe Benefit Fund implemented subsequent to budget. (1,600,000)-Transfer to Capital Improvement Fund for capital costs of on-site child care facility - MR#98329. ($271,597) ...REVENUE OVERAUNDER) EXPENSE $556,100 $556,100 $2,283,103 $1,727,003 624,364 624,364 624,364 0 624,364 624,364 624,364 0 $0 $0 $0 $0 o o o o DEPARTMENT OF MANAGEMENT AND BUDGET INTERNAL SERVICE FUNDS FY 1999 FIRST QUARTER FORECAST ADOPTED AMENDED FY 1999 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) OFFICE EQUIPMENT FUND (66400) OPERATING REVENUE-Inside OPERATING EXPENSE OPERATING INCOME NET NON-OPERATING REV (EXP) INCOME (LOSS) BEFORE OPERATING TRANSFERS 0 0 0 0 OPERATING TRANSFERS IN OPERATING TRANSFERS OUT 0 0 0 0 NET REVENUES OVER/(UNDER) $0 $0 $0 $0 EXPENSES ' Nine Month Budget 02/10/99 DEPARTMENT OF CENTRAL SERVICES INTERNAL SERVICE FUNDS FY 1999 FIRST QUARTER REPORT ADOPTED AMENDED FY 1999 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) COMMENTS (MATERIALS MANAGEMENT FUND 633 OPERATING REVENUE $3,371,638.00 $3,371,638.00 $3,371,638.00 $0.00 OPERATING EXPENSE 3,378,138.00 3,378,138.00 3,378,138.00 0.00 OPERATING INCOME(LOSS) (6,500.00) (6,500.00) (6,500.00) 0.00 NON-OPERATING REVENUE(EXPENSE) 6,500.00 6,500.00 6,500.00 0.00 NET INCOME (LOSS) _$0.00 $0.00 _40.00 $0.00 MAILING, CONVENIENCE COPIER AND PRINTING FUND 667 OPERATING REVENUE $2,698,652.00 $2,698,652.00 $2,698,652.00 $0.00 OPERATING EXPENSE 2,698,652.00 2,698,652.00 2,698,652.00 0.00 OPERATING INCOME(LOSS) 0.00 0.00 0.00 0.00 NON-OPERATING REVENUE(EXPENSE) 0.00 0.00 0.00 0.00 NET INCOME (LOSS) $0.00 $0.00 $0.00 $0.00 DEPARTMENT OF CENTRAL SERVICES FY 1999 FIRST QUARTER REPORT ADOPTED AMENDED FY 1999 VARIANCE BUDGET BUDGET FORECAST FAV/I_UNFAVI [OAKLAND COUNTY INTERNATIONAL AIRPORT 581 OPERATING REVENUE $2,694,821.00 $2,694,821.00 $2,694,821.00 $0.00 COMMENTS OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERATING INCOME INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN OPERATING TRANSFERS OUT ADD BACK DEPRECIATION CLOSED TO CONTRIBUTED CAPITAL NET INCOME (LOSS) [MOTOR POOL 881 OPERATING REVENUE 3,094,821 00 3,094,821.00 3,094,821 00 0.00 ($400,000.00) ($400,000.00) ($400,000.00) $0.00 400,000.00 400,000.00 400,000.00 0.00 $0.00 $0.00 $0.00 $0.00 0.00 0.00 0.00 0.00 0 00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $0.00 $0.00 $0.00 $3,958,476.00 $3,958,476.00 $3,958,476.00 $0.00 OPERATING EXPENSES 4,504,852.00 4,504,852.00 4,504,852.00 0.00 OPERATING INCOME (LOSS) (3546,376.00) ($546,376.00) ($546,376.00) $0.00 NET NON-OPERATING REV (EXP) 355,000.00 355,000.00 355,000.00 0.00 OPERATING TRANSFERS ($191,376.00) ($191,376.00) ($191,376.00) $0.00 OPERATING TRANSFERS IN 5,914.00 5,914.00 5,914.00 0.00 NET INCOME (LOSS) ($185,462.00j 4185,462.00J ($185,462.00) _ 40.00 [RADIO COMMUNICATIONS 660 REVENUES - OUTSIDE REVENUES - INSIDE TOTAL OPERATING EXPENSES $437,704.00 $437,704.00 $437,704.00 $0.00 985,659.00 990,466.00 990,466.00 0.00 $1,423,363.00 $1,428,170.00 $1,428,170.00 $0.00 _ 1,701,916.00 1,705,566.00 1,705,566.00 0.00 OPERATING INCOME (LOSS) ($278,553.00) ($277,396.00) ($277,396.00) $0.00 NET NON-OPERATING REV (EXP) 0.00 0.00 0.00 0.00 INCOME(LOSS) BEFORE OPERATING TRANSFERS ($278,553.00) ($277,396.00) ($277,396.00) $0.00 NET OPERATING TRANSFER IN/(OUT) 1,157.00 1,157.00 1,157.00 0.00 NET INCOME (LOSS) ($277,396.00) ($276,239.00) ($276,239.00) $0 00 OPERATING REVENUES: Outside Revenue Inside Revenue $1,106,122.00 21,226,779.00 $1,106,122.00 21,226,779.00 $1,106,122.00 21,226,779.00 $0.00 0.00 $21,470,885.00 $862,016.00 $200,000.00 $54,000.00 ($2,350,000.00) ($13,984,00) $21,470,885,00 $862,016.00 $200,000.00 $54,000.00 ($2,350,000.00) 231,984,00) $107,562.00 $107,562.00 $107,562.00 $107,562.00 $0.00 $0.00 $107,562.00 $116,566.00 ($9,004.00) $0.00 ($9,004.00) Unfav. due largely to overtime, salaries, marl mgmt. & maint chgs. ($9,004.00) DEPARTMENT OF FACILITIES MANAGEMENT INTERNAL SERVICE FUNDS 1999 FIRST QUARTER REVIEW REPORT ADOPTED BUDGET FACILITIES MAINTENANCE & OPERATIONS (631) AMENDED BUDGET 1999 VARIANCE FIRST QTR. REV, FAW(UNFAY) COMMENTS Total Revenue $22,332,901.00 $22,332,901.00 $22,332,901.00 $0.00 OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE/(EXPENSE) OPERATING TRANSFERS IN OPERATING TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES $21,243,457.00 $227,428.00 Fay, due to position vacancies and turnover, and lower overtime projections $1,089,444.00 $170,383.00 $54,000.00 ($2,350,000.00) ($1,086,173.00) _1197,01 .00 $227,428.00 ($29,617.00) $0.00 $0.00 iPONTIAC MARKET (55100)(261) OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN OPERATING TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES _ 10.00 _ _ _ $0.00 (19,004.00) _ ($9,004.00) (PRINT "SELECTION";1;9999;1;1) 0210919903:18 PM FMC1FORE.W1(4% 1 ($260,990.00) ($55,000,00) Unfav. due to lower yeild rates on income from investments. $0.00 $0.00 $315,990.00 DEPARTMENT OF FACILITIES MANAGEMENT INTERNAL SERVICE FUNDS 1999 FIRST QUARTER REVIEW REPORT ADOPTED BUDGET AMENDED 1999 VARIANCE BUDGET FIRST QTR._ REV. FAVAUNFAV) COMMENTS jTELEPHONE COMMUNICATIONS (675) OPERATING REVENUES: Outside Revenue Inside Revenue 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 $1,527,803.00 2,429,212.00 $3,957,015.00 $3,582,540.00 $374,475.00 $95,000 $0 ($535,000100) ($65,525.00) $1,432,803.00 2,524,212.00 $3,957,015.00 $3,582,540.00 $374,475.00 $95,000 $0 ($535,000.00) ($65,525.00) $1,397,595.00 2,455,566.00 $3,853,161.00 $3,739,676.00 $113,485.00 $40,000 $0 ($535,000.00) ($381,515,00) ($35,208.00) (68,646.00) ($103,854.00) ($157,136.00) Unfav. due to lower income from public phones; and lower revenue from special projects. Unfav. due to lower than expected sale of phone service revenue. Unfav. due to higher equip repair & maint., expend equip and sublet repairs. 02/09/9903:11 PM 1 FM0FORE.WK4% Total Fund: (555.00)- Supplies (Unfav.) due to decreased revenue on dispatch cards 0.00 - Sheriff's Dept contracted services of $27,000, plus County contribution of $1,408,000 (555.00) 183,241.00 - Fav. due to minimum operating expenses 182,686.00 OAKLAND COUNTY INTERNAL SERVICES INFORMATION TECHNOLOGY 1999 FIRST QUARTER FORECAST ADOPTED AMENDED 1999 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) COMMENTS Information Technology - Operations (636) Total Fund OPERATING REVENUES Outside 2,173,161.00 2,173,161.00 2,265,396.00 92,235.00 - Fav due to revised Information Technology User Rate Structure Inside 15,581,104.00 15,751,104.00 16,360,224.00 609,120.00 Prior Years Balance 1,542,307.00 1,542,307.00 1,542,307.00 OPERATING TRANSFERS IN 155,808.00 789,998.00 789,998.00 0.00 Total 19,452,380.00 20,256,570.00 20,957,925.00 701,355.00 OPERATING EXPENSES 19,452,380.00 20,086,570.00 23,173,684.00 (3,087,114.00)- Software unfav due to replacement of pc suites and licenses, redistribution of staff OPERATING TRANSFERS (OUT) 0.00 0.00 0.00 0.00 and office space, additional training. Inclusion of Financial System within I.T. expenses OPERATING INCOME (LOSS) 0.00 170,000.00 (2,215,759.00) (2,385,759.00) Information Technology - In-Car Terminals (637) OPERATING REVENUES: Outside 211,652.00 211,652.00 235,652.00 Inside 60,686.00 62,265.00 62,265.00 7,350.00 7,350.00 Total Fund. 24,000.00 0.00 Total 272,338.00 281,267.00 305,267.00 24,000.00 - Revenue's Fay due to Income from Investments OPERATING EXPENSES 157,333.00 158,912.00 144,355.00 14,557.00 - Fay due to minimum operating expEnses OPERATING TRANSFERS (OUT) 0.00 0.00 0.00 0.00 38,557 00 OPERATING INCOME (LOSS) 115,005.00 122,355.00 160,912.00 Information Technology - CLEMIS (635) OPERATING REVENUES. Outside 259,153 00 281,153.00 280,598.00 Inside 1,457,000.00 1,435,000.00 1,435,000.00 Total 1,716,153.00 1,716,153.00 1,715,598.00 OPERATING EXPENSES 1,716,153.00 1,716,153.00 1,532,912.00 OPERATING INCOME (LOSS) 0.00 0.00 182,686.00 1 02/18/99 Prepared by Fiscal Services, Linda Pearson Interoffice MEMORANDUM to: Tim Soave, Fiscal Services cc: Claudia Martello, Reimbursement from: Nancy L Wagner, Reimbursemen1 re: Inmate Waived Report date: February 5, 1999 Submitted for your review is the Inmate Report for 1998 for the Months of October, November, and December. Amounts Amount Waived October 98 009421 CZ 84 $ 167,191.00 November 98 010222 CZ 55 $ 117,593.00 December 98 010895 CZ 81 $ 212,099.00 TOTAL 220 $496,883.00 From the desk of .... Nancy L. Wagner Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 te1:248-858-1459 fax:248-975-4288 • Interoffice MEMORANDUM to: Sandra L Mckay, Reimbursement cc: Tim Soave, Fiscal Services Claudia Manello, Reimbursement from: Nancy L Wagner, Reimbursemen re: Inmate Waived Report date: February 5, 1999 Submitted for your review is the updated Inmate Report for 1998 for inclusion in the Quarterly Financial Forecast. Amounts Amgunt Waived January 98 002741 CZ 75 $ 181,381.00 February 98 003496 CZ 96 $ 194,629.00 March 98 004246 CZ 107 $ 247,241.00 April 98 005052 CZ 81 $ 172,100.00 May 98 005800 CZ 88 $ 179,648.00 June 98 006519 CZ 87 $ 190,909.00 July 98 007259 CZ 82 $ 176,338.00 August 98 007983 CZ 71 $ 105,128.00 September 98 008723 CZ 58 $ 130,228.00 October 98 009421 CZ 84 $ 167,191.00 November 98 010222 CZ 55 $ 117,593.00 December 98 010895 CZ 81 $ 212,099.00 LkJ TOTAL 965 $2,074,485.00 From the desk of .... Nancy L. Wagner Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 te1:810-858-1459 fax:810-975-4288 • Resolution #99060 March 18, 1999 Moved by Douglas supported by Jensen the resolution be adopted. Moved by Douglas supported by Jensen the resolution be amended to delete the 16th WHEREAS paragraph and the 2nd BE IT FURTHER RESOLVED paragraph. A sufficient majority having voted therefor, the amendment carried. Vote on resolution, as amended: AYES: Gregory, Jensen, Law, McCulloch, McPherson, Melton, Moffitt, Obrecht, Palmer, Patterson, Schmid, Sever, Suarez, Amos, Appel, Colasanti, Coleman, Devine, Dingeldey, Douglas, Galloway, Garfield. (22) NAYS: None. (0) A sufficient majority having voted therefor, the resolution, as amended, was adopted. STATE OF MICHIGAN) COUNTY OF OAKLAND) I, G. William Caddell, 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 18, 1999 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 18W-1 dayy6f March, 1999. G.*William Caddell, County Clerk