HomeMy WebLinkAboutResolutions - 2002.12.12 - 26770MISCELLANEOUS RESOLUTION #02 319 December 12, 2002
BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2002 YEAR-END REPORT
AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for
Fiscal Year (FY) 2002; and
WHEREAS Statement #1 of the Governmental Accounting, Auditing and
Financial Reporting Standards requires that encumbrances and appropriations
carried-forward be treated as a reserved fund balance at the year-end and that
such amounts be reappropriated in the subsequent year in order to be available
for expenditure; and
WHEREAS the results of operation after consideration of expenditures,
accruals, encumbrances, appropriations carried forward, transfers,
adjustments, and closing entries produces a shortfall of resources over total
charges as was planned. This is reflected in the attached schedule; and
WHEREAS FY 2002 General Fund actual operating revenue fell below
budgeted revenue by $5,373,028.10 (note that this figure does not include
$19,955,600.99 used from FY 2001 fund balance nor the additional $5,995,532.08
in property tax revenue collected in FY 2002 for use in FY 2003); and
WHEREAS FY 2002 General Fund actual operating expenditures and transfers
fell below budgeted operating expenditures and transfers by $14,720,756.92,
rendering overall operating revenues in excess of expenditures for FY 2002 of
$9,347,728.82; and
WHEREAS the following reserves have been created:
$47,751,454.88 in property tax revenue collected in FY 2002 for
use in FY 2003, (this will be accounted for and treated as a
designated fund balance)
$2,252,083.87 for General Fund/General Purpose operations
($1,782,146.19 for General Fund alone) to cover encumbrances and
pre-encumbrances obligated through the end of FY 2002,
$621,118 for General Fund/General Purpose operations to cover
requested carry forward of unspent FY 2002 appropriations (the
carry forward reserve will be accounted for and treated as a
designated fund balance),
$24,292.91 to cover long and short term advances
$2,105,886.69 to cover prepaids
$337,195 for payroll and petty cash; and
WHEREAS Oakland County and other local governments have appealed a
ruling regarding the State Tax Commission's new rate table calculations for
the calculation of personal property taxes for public utilities; a designated
fund balance of $9,000,000 has been established to cover potential tax
tribunal claims; and
WHEREAS pursuant to M.R. #02043, Oakland County has purchased Peoplesoft
Financial and Human Resource software, funds are needed to install and
implement this system and therefore a designated fund balance of $5,000,000
has been created to cover the cost of implementation; and
WHEREAS, subsequent to the events of September 11, 2001, the
Administration is reviewing the security of County facilities and operations;
a designated fund balance of $4,081,062 has been established to fund
anticipated improvements recommended as a result of the study; and
WHEREAS, Information Technology proposes to implement "Thin Client
Computing" which will save computer hardware costs and improve operating
efficiency; a designated fund balance of $2,750,000 has been established to
fund transition costs; and
WHEREAS, pursuant to M.R. #89283, the Board of Commissioners established
a Designated Fund for Operational Improvements, which makes available a source
of funds departments can use to support innovative programs, providing the
Board approves the use of the fund balance and the requesting department
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Taub and
Melton absent.
commits to a pay-back within six (6) years of the original allocation; the
designated fund balance of $3,000,000 is restored from current year
favorability, resulting from efficiencies achieved due to implementation of
approved projects; and
WHEREAS various areas of State spending have been reduced and this
revenue reduction was recognized in the BY 2003 Adopted Budget; specifically
payments for State Revenue Sharing; a designated fund balance in the amount of
$2,500,000 has been created in order to offset the affect of the state
spending reductions; and
WHEREAS the Drain Commissioner wishes to digitize his current hard copy
record system so that the records can be more easily maintained, have greater
access to the public, and can be integrated with the County's Geographic
Information System (GIS); $2,070,000 has been designated to cover this
conversion project; and
WHEREAS a designated fund balance in the amount of $2,000,000, has been
created per the agreement with the Road Commission for Oakland County for the
Northwestern Highway extension (M.R. #02113); and
WHEREAS an ongoing analysis reveals current receivables of $2,000,000
due from the State of Michigan which could be in jeopardy as a result of
economic conditions and a designated fund balance has been created for a
potential loss; and
WHEREAS a designated fund balance, in the amount of $1,600,000, has been
created in order to meet future capital facility needs of the County; and
WHEREAS the rates charged by the Information Technology fund do not
include an amount required to replace equipment as it depreciates; $1,000,000
has been designated to begin to build a replacement fund for future
information technology needs; and
WHEREAS Information Technology and the Health Division are collaborating
in an effort to upgrade the technology used by the Health Division in the
performance of their public health duties, including the scheduling and
reporting of inspections, immunizations, etc. A designated fund balance of
$1,000,000 has been created to assist in funding these E-Health operations;
and
WHEREAS during 2003, every County Department utilizing medical reports
and/or records (Health, Human Services, Personnel, Courts, Prosecutor,
Sheriff, Community Corrections, Medical Care Facility etc.) will become
subject to unfunded mandates imposed by the United States Congress pursuant to
the Health Insurance Portability and Accountability Act of 1996 (HIPPA). A
designated fund balance of $1,000,000 has been created to provide resources
necessary to insure compliance by Oakland County government with the HIPPA
mandates governing the privacy of electronic transactions and health plans;
WHEREAS, pursuant to M.R. #01315, the Board of Commissioners authorized
the creation of a Sheriff's Aviation Unit and the purchase of one (1)
helicopter, which has been recognized in the BY 2003 Adopted Budget. A
designated fund balance of $873,341 has been established to cover the
repayment of the loan for a second helicopter; and
WHEREAS M.R.#02104 authorized the Drain Commissioner to implement a
Watershed Management program for BY 2002 and BY 2003; $624,283 has been set
aside in a designated fund balance to cover the cost of this project for BY
2003; and
WHEREAS $621,118 of previously budgeted but unspent fands, designated
for carry forwards in the General Fund is requested to be appropriated to
departments for use (fund #101- general ledger account 9407-079000), as
reviewed and recommended by the Department of Management and Budget; and
WHEREAS a designated fund balance, in the amount of $500,000, has been
created in order to respond to Health Emergencies; and
WHEREAS the implementation of the COPS MORE grant, as well as the
continued success of the CLEMIS system, has increased the demand for various
CLEMIS related projects, such as Computer Aided Dispatch (CAD) and Automated
Fingerprint Identification System (AFIS); a designated fund balance of
$400,000 has been established to meet the increased service demands; and
WHEREAS many departments/divisions will be faced with a need for
additional resources to ease the transitions resulting from staff reductions
due to retirements and budget reductions. A designated fund balance of
$400,000 has been set aside to fund these transition costs; and
WHEREAS the State Supreme Court Administrative Office (SCAO) mandated
the jurisdiction change and added one (1) judgeship to the County controlled
52nd District Court; the FY 2003 Adopted Budget includes funding from the
designated fund balance of $387,707 to cover the cost of the new judge,
related staff and operating costs; and
WHEREAS a designated fund balance in the amount of $333,200 has been
established to support the development of a Fire Records Management system;
and
WHEREAS, pursuant to M.R. #01270, the Board of Commissioners established
an Emergency Response and Preparedness Unit, under the County Executive, to
coordinate all emergency related activities; $327,000 has been set aside in a
designated fund balance to cover the operational needs of this unit; and
WHEREAS a designated fund balance of $255,000 has been created to cover
enhancements to the information base of the County's Geographic Information
System (GIS); and
WHEREAS a $250,000 designated fund balance has been created for the
Board of Commissioners to utilize on special projects; and
WHEREAS, pursuant to M.R. #01249, the Board of Commissioners authorized
the elimination of the separate County Library Fund and recuired that the
remaining balance in that fund, including accrued interest, be transferred to
the General Fund. A designated fund balance in the amount of $218,479,
reflecting the remaining Library Fund balance and accrued interest, has been
included for the Library's use; and
WHEREAS the Health Division, Equalization Division and the Purchasing
Division are participating in the Cost Reduction Incentive Management Program
(CRIMP); a designated fund balance of $198,654 is required to cover payment to
these divisions once their annual savings are verified; and
WHEREAS M.R. #00264 required an appropriation of $480,000 per year for
three years to cover the enrollment charges related to the Oakland County
Senior Citizen Prescription Drug program. A designated fund balance in the
amount of $100,000 has been created to cover the FY 2003 appropriation; and
WHEREAS counter renovations at the Clerk's Office would improve customer
service and work flow; a designated fund balance of $77,000 has been created;
and
WHEREAS Purchasing Division wishes to use CRIMP funds of $1,250 to
purchase chairs and file storage; and
WHEREAS Equalization Division wishes to use CRIMP funds of $36,000
towards the purchase of computers, a plotter and a printer; and
WHEREAS donations have been received by the Health Division for $236.25
and the Animal Control Division for $1,295.69 from various sources; and
WHEREAS the Finance Committee and subsequently the full Board approved
the transfer of $9,620,616 to Community Mental Health Authority and the FY
2003 Adopted Budget was printed in error and therefore needs to be amended;
and
WHEREAS the printed Adopted Budget for FY 2003 did not accurately
reflect the approved amount of General Fund contingency of $342,000 for FY
2003 and $300,000 for FY 2004 and therefore needs to be amended; and
WHEREAS Section 25 of the General Appropriations Act 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, as well
as approve the write-off of any bad debt in excess of $1,000; and
WHEREAS with the Year End Report, the Department of Management and Budget
requests the write-off of $343,343.00 in unpaid debt for 1998 Health Cost
sharing; and
WHEREAS also with the Year End Report, the Department of Management and
Budget requests the write-off of $1,150.00 in unpaid debt for services provided
by the Medical Care Facility to a patient that has since expired; and
WHEREAS the Department of Management and Budget attempted several methods
to collect these debts.
WHEREAS in accordance with Governmental Accounting Standards Board
(GASB) Statement #34, proprietary fund assets which are not available for
expenditure require restriction. In the Delinquent Tax Revolving Fund
(DTRF), receivables of $80 million from local units of governments and school
district require restriction under this guidance. The Board of Commissioners
can legally restrict these funds for this purpose.
NOW THEREFORE BE IT RESOLVED that the report of operations for Fiscal
Year 2002, is accepted and the results of operations by line-item after
inclusion of expenditures, accruals, encumbrances, appropriations carried-
forward, transfers, adjustments, and closing entries is approved.
BE IT FURTHER RESOLVED in accordance with Section 25 of the
General Appropriations Act, the Board of Commissioners approves the write-off of
the debt in the amount of $343,343.00 for 1998 Health Cost Sharing and Medical
Care Facility debt of $1,150.
BE IT FURTHER RESOLVED that the Delinquent Tax Revolving Fund record $80
million as Restricted Net Assets.
BE IT FURTHER RESOLVED that various line items in the FY 2003 General
Fund / General Purpose Budgets be amended to include $2,252,083.87 for
outstanding purchase orders as detailed in the attached schedules.
BE IT FURTHER RESOLVED adjustments to the fund balance be approved as
follows:
Balance Before Adjustments (result of FY 2002 activity)
(Note that this is the result of $5,995,532.08 in deferred
tax revenue, offset by actual FY 2002 activity equaling
$1,383,191.99)
Add to General Fund Balance:
Repayment of Advance for
Long Lake
Bunny Run
Long Term Advance
Prior Years Encumbrances
Oakland County Library
Emergency Response and Preparedness
Financial System
Health Satellite Centers
CRIMP
Cafeteria Replacement Equipment
GIS
Future Technology Replacement
Mainland Drain Reconstruction
Insurance Premiums
Clerk Records Conversion
Drain Lake Level SCADA Pilot
Capital Improvement Reserve
Security Enhancements
Address Standards
Community Corrections - GPS
Drain Records Conversion
Helicopter
E-Oakland
Senior Citizens Prescriptions
District Court Judge
Airport Grant Match
Indirect Cost
Adjusted Total Including Additions
Deduct from General Undesignated Fund Balance:
Increase in Petty Cash
Increase in Prepaids
Increase in reserve for Property Taxes
CLEMIS Match
Succession Planning/Transition
Fire Records Management
Tax Tribunal Appeals
Carry Forwards
Clerk Counter Renovations
IT Thin Client
HIPAA
State Receivable Adjustment
Financial/HR Upgrade
$ (4,612,340.09)
11,000.00
8,662.35
30,000.00
1,232,461.12
71,521.00
673,000.00
3,000,000.00
150,000.00
346.00
400,000.00
100,000.00
3,000,000.00
1,800,000.00
750,000.00
1,086,200.00
200,000.00
6,900,000.00
918,938.00
500,000.00
500,000.00
2,930,000.00
1,126,659.00
1,500,000.00
380,000.00
12,293.00
666,800.00
743,900.00
$ 24,079,440.38
$ ( 10,570.00)
( 2,074,579.87)
( 5,995,532.08)
( 100,000.00)
( 200,000.00)
83,200.00)
( 1,500,000.00)
( 289,218.00)
77,000.00)
( 2,750,000.00)
( 1,000,000.00)
( 2,000,000.00)
( 5,000,000.00)
Prior Years Balance
Budgeted Projects
Equalization Transfer to IT
Purchasing - Expend Equip.
Prior Years Balance $ 200,000
Non Dept Transfer to IT $ 200,000
-0-
Health Emergency Response ( 500,000.00)
Watershed Management ( 624,283.00)
Northwestern Highway Settlement ( 2,000,000.00)
Adjusted Total Including Additions/Subtractions $( 124,942.57)
Undesignated Fund Balance At Beginning of Year
Undesignated Fund Balance At the End of Year
207,312.24
82,369.67
BE IT FURTHER RESOLVED that the uncollectable debts, as recommended by
the Department of Management and Budget, and as listed on the attached
schedules, are authorized to be written off.
BE IT FURTHER RESOLVED that CRIMP funds from the FY 2003 Designated Fund
Balance be appropriated: $36,000 to Equalization Division to purchase computer
equipment and $1,250 to Purchasing Division to purchase chairs and files and
$83,963 in Health Division for office equipment and renovations at Health
South and Health North offices.
GENERAL FUND
Revenue
90-190000-14000-1582
Expenditure
16-201200-33100-2448
12 -34 00 00-10 00 1-8 001
12-401200-40010-4100
IT Fund
18-636113-15000-1701 Transfer in
18-636142-15000-3900 Depreciation
Change in Fund Equity
BE IT FURTHER RESOLVED that $200,000 from the FY 2003 Designated Fund
Balance for HIPAA be appropriated in the General Fund for transfer to
Information Technology to begin preliminary development of the HIPAA project
ensuring privacy of health records.
GENERAL FUND
Revenue
90-190000-14000-1582
Expenditure
90-310000-40000-8001
$ 121,213
$ 83,963
$ 36,000
$ 1,250
$ 121,213
$ 36,000
$ 7,200
$ 28,800
IT Fund
18-636113-10000-1701 Transfer in
18-636122-15000-3348 Professional Services
Change in Fund Equity
$ 200,000
$ 200,000
-0-
BE IT FURTHER RESOLVED that $2,000,000 from the FY 2003 Designated Fund
Balance, as authorized per M.R. #02113 for the Northwestern Highway extension,
and based on agreement with the Road Commission for Oakland County, be
appropriated in the General Fund as specified below (release of these funds is
contingent upon the assurance of guaranteed funding by the Michigan Department
of Transportation for $30 million, Road Commission for Oakland County for $5
million, and the State of Michigan for $3 million):
GENERAL FUND
Revenue
90-190000-14000-1582
Expenditure
90-210000-37000-8003
Prior Years Balance ($ 2,000,000)
Transfer to Component/Road Comm 2,000,000
-0-
BE IT FURTHER RESOLVED the FY 2003 Budget be amended to show correct
appropriation to Community Mental Health Authority, non-departmental
professional services, General Fund contingency and Budget Target as approved
by Finance Committee:
GENERAL FUND
/
Expenditure
90-2 10 000-305 00-334 8
90-2 100 00-305 00-8 003
90-2 9000 0-2 500 0-25 64
90-290000-25000-9006
Professional Services
Transfer to Component Unit-CMHA
Contingency
Budget Target
($ 341,114)
341,114
($ 419,734)
419,734
-0-
BE IT FURTHER RESOLVED that $77,000 from the FY 2003 Designated Fund
Balance for Clerk counter renovations be appropriated, as specified below, to
increase efficiency and work flow:
GENERAL FUND
Revenue
90-190000-14000-1582
Expenditure
21-320500-40000-8001
Prior Years Balance
Clerk-Trf Out/Project Work Fund
$ 77,000
$ 77,000
0
Chairperson, on behalf of the Finance Committee, I mcve adoption of the
foregoing resolution.
FINANCE COMMITTEE
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COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
TABLE OF CONTENTS
PAGE
TRANSMITTAL LETTER 1
SUGGESTED RESOLUTION (including amendments) 3
STATEMENT OF REVENUES AND EXPENDITURES FOR 9
GOVERNMENTAL FUNDS
ENCUMBRANCES 12
FY 2002 GENERAL FUND ENDING FUND BALANCE 13
SUMMARY OF CHANGES IN GENERAL FUND EQUITY 14
FROM 9/30/01 TO 9/30/02
DETAILED CHANGES IN GENERAL FUND EQUITY DURING FY 2002
SUMMARY OF GENERAL FUND/GENERAL PURPOSE REVENUES
AND EXPENDITURES BY DEPARTMENT
FY 2002 YEAR END REVENUE EXPLANATIONS
Detailed sheets for each Department/Division showing
variances for general fund/general purpose revenue with
explanation of variance.
FY 2002 YEAR END 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.
REPORT OF SUNDRY REVENUE 63
REPORT OF SUNDRY EXPENDITURES 64
REPORT OF WRITE-OFFS 65
INMATE WAVIER REPORT 69
DONATIONS 71
OAKLAND; L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE '
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET Laurie Van Pelt, Director
Edwin J. Poisson, Deputy Director
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Ed Poisson, Deputy Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year (FY) 2002 Year End Report
DATE: December 5, 2002
FY 2002 YEAR END REPORT
Attached please find the FY 2002 Year End Report. In total, the County has completed the year with
favorability of $15,343,261 in the General Fund/General Purpose Operations (GF/GP). GF/GP includes all
operations except Grants and Internal Service Funds. This overall favorability is split between receiving
$622,504 more revenue than budgeted (0.17%), and expending $14,720,757 less than budgeted (3.93%).
This favorability does not include the planned use of fund balance. The FY 2002 Budget included the
planned use fund balance of $19,955,601 for one-time purchases. Overall, after the results of operations and
use of fund balance, the County's General Fund balance was reduced by $2,491,027 during FY 2002 as
compared to the amount in fund balance at FY 2001 year end. Explanations below reflect the use of fund
balance as a resource.
REVENUES
Actual GF/GP revenues are 0.17% more than budget or $622,504. The majority of the favorability is the
result of the following events:
A. GENERAL FUND — TAX REVENUE — Unfavorable: $1,875,578
This unfavorability results from an increase of TIFA and DDA exempt properties. (See
recovery offset noted in section B below.)
B. GENERAL FUND - CHARGES FOR SERVICES - Favorable: $8,524,404
This favorability primarily results from an unanticipated continuance of activity regarding
new mortgages and refinancing as reflected in the Clerk's revenue. The result is
$3,870,644 in favorability. Favorability of $1,551,615, in the Treasurer's Office, is due to
a one-time collection from the Local Development Financing Authority and TIFA and
DDA recovery. Favorability of $2,447,905, in the Sheriffs Department, is mostly due to
the increase of $598,800 for Board and Care payments, Deferred Offender
Reimbursements of $698,000, Reimbursement of Salaries of $505,400, Sheriff Special
Deputies of $197,600 and Grants of $120,600.
C. GENERAL FUND — MISCELLANEOUS REVENUE — Unfavorable: $6,844,254
This unfavorability results from a steeper drop in interest rates than anticipated.
D. GENERAL PURPOSE FUNDS — INTERGOVERNMENTAL - Unfavorable: $226,533
Child Care subsidy is favorable $629,416 due to increased number of cases for Out County
Board and Care. Health State subsidy is unfavorable ($841,002). Note: Unfavorable
Health state subsidy is offset by favorability in Health revenue recorded under Charges for
Services ($888,692).
Page 1
EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-2163 • FAX (248) 858 -9172
EXPENDITURES
In total, expenditures were 3.93% below budget or $14,720,757. A majority of the favorability is related to
vacant and under filled positions (referred to as "Turnover"). Based on the economic forecast and revenue
projections, the county implemented a hiring freeze in the summer of 2002, which contributed significantly
to the increase in favorability from turnover. A county-wide plan is being developed to reduce future
department expenditure budgets. No divisions experienced overall unfavorability.
Page 2
General Purpose Funds:
Intergovernmental
Charges for Services
Sub-Total GIP Funds
Total Budgeted Funds
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
EXPENDITURES:
Administration of Justice:
Circuit Court
52nd District Court
Probate Court
Total Administration of Justice
$349,313,032.00 $ 25,572,561.18
$ 43,975,487.00 1,288,687.57
12,811,466.00 800,980.54
5,070,180.00 275,772.58
61,857,133.00 2,365,440.69
329,180,435.00 5,866,960.19 335,047,395.19
324,166,458.00
250,000.00
5,866,960.19 354,929,992.19
19,705,600.99 19,955,600.99
19,882,597.00 19,882,597.00
2,285,514.00
10,740,070.28
191,672,121.90
45,614,800.34
79,645,990.26
18,063,291.68
13,025,584.28 334,996,204.18
13,398,163.28
7,158,128.71
20,556,291 99
61,448,662.96 70,000.00 61,518,662.96 176,705.85 $ 2,527,204.88
33,998.10 $ 1,428,495.65
174,907.40 497,400.20
208,905.50 $ 1,925,895.85
31,457.07 $
2,564.00
434.26
3,114.01
461,328.31
266,993.48
242,822.86
366,239.63
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2002
Transfers
RESOURCES:
General Fund:
Taxes
Intergovernmental
Charges for Services
Miscellaneous
Sub-Total General Fund
Adopted
Budget
10/01/01
13,515,000.00
6,367,597.00
Budget
Amendments
0.00
0.00
Amended
Budget
09/30/02
$193,547,700.00
45,470,617.00
71,121,586.19
24,907,492.00
13,515,000.00
6,367,597.00
$374,885,593.18
$ 45,264,174.57
13,612,446.54
5,345,952.58
64,222,573.69
Revenues
Collections and
Expenditures
before
Adjustments
$191,672,121.90
45,614,800.34
77,360,476.26
7,323,221.40
321,970,619.90
13,398,163.28
7,158,128.71
20,556,291.99
$ 43,488,121.86
13,027,346.41
4,933,194.69
Total
Revenues/
Expenditures
and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
$ (1,875,578.10)
144,183.34
8,524,404.07
(6,844,200.32)
(51,191.01)
(116,836.72)
790,531.71
673,694 99
622,503.98
(19,955,600.99)
$(19,333,097.01)
$193,547,700.00 $
45,273,177.00 197,440.00
67,131,066.00 3,990,520.19
23,228,492.00 1,679,000.00
342,526,911.89 13,025,584.28 355,552,496.17
0.00
$342,526,911.89 $ 13,025,584.28 $ 355,552,496.17
70,000.00 $ 43,558,121.86 $ 150,536.68 $ 1,555,516.03
13,027,346.41 19,823.58 565,276.55
4,933,194.69 6,345.59 406,412.30
Law Enforcement:
Prosecuting Attorney
Sheriff
Total Law Enforcement
General Government:
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Drain Commissioner
16,367,247 00 455,156 11
92,281,969.00 3,240,573.80
108,649,216.00 3,695,729.91
10,898,913.00 2,398,808.41
3,576,730.00 413,468.36
5,355,258.00 137,615.38
3,440,515.00 558,079.86
16,822,403.11
95,522,542.80
112,344,945.91
13,297,721.41
3,990,198.36
5,492,873.38
3,998,594.86
15,328,909.36 31,000.00
94,273,674.20 576,561.00
109,602,583.56 607,561.00
12,709,936.03 95,000.00
3,720,640.88
5,249,616.26
3,577,576.22 51,665.00
15,359,909.36
94,850,235.20
110,210,144.56
12,804,936.03
3,720,640.88
5,249,616.26
3,629,241.22
Total General Government
(I)
$ 23,271,416.00 $ 3,507,972.01 $ 26,779,388.01 $ 25,257,769.39 $ 146,665.00 $ 25,404,434.39 $ 37,569.34 $ 1,337,384.28
co Page 1 of 3
Adopted
Budget
10/01/01
Amended
Budget
09/30/02
Budget
Amendments
$ 7,938,606.38
19,393,955.03
2,628,068.88
1,691,287.81
4,986,833.00
56,550,682.70
13,422,267.42
13,499.44
5,764,322.83
$ 1,032,688.32
16,365.64
1.01
10,840.00
55,061.04
359,675.68
120,662.27
126,811.68
$ 389,683.55
965,460.08
67,067.99
49,099.99
233,456.43
1,262,122.60
508,912.04
1,013,600.56
272,600.51
112,389,523.49 1,722,105.64 $ 4,762,003.75
309,522,765.40 2,145,286.33 $ 10,552,488.76
48,389,986.99 106,797.54 $ 4,168,268.16
$ 29,137,065.54 $(31,497,321.76) $ (2,360,256.22) $ (2,252,083.87) $ (4,612,340.09) Excess Revenues over(under) Expenditures
8,662.35
11,000.00
30,000.00
1,232,461.12
71,521.00
673,000.00
3,000,000.00
150,000.00
346.00
400,000.00
100,000.00
3,000,000.00
1,800,000.00
750,000.00
1,086,200.00
200,000.00
6,900,000.00
918,938.00 Page 2 of 3
Revenues
Collections and
Expenditures
before
Adjustments
Total
Revenues/
Expenditures
Transfers and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
EXPENDITURES - CONTINUED:
County Executive:
County Executive Administration $ 6,095,607.00 3,265,371.25
Management and Budget 18,093,519.00 2,282,261.75
Central Services 2,269,438.00 425,699.88
Facilities Management 1,669,649.00 81,578.80
Personnel 4,626,076.00 649,274.47
Human Services 55,874,555.00 2,297,925.98
Public Services 13,641,136.00 410,705.73
C & E./Workforce Development 1,026,899.00 201.00
Community and Economic Dev. 5,654,905.00 508,830.02
Clemis & Emergency Communications 1,237,488.00 (1,237,488.00)
Total County Executive 110,189,272.00 8,684,360.88
Total Departments
Non-Departmental Appropriations
53,500.00
54,000.00
83,992.00
99,995.00
44,000.00
$ 9,360,978.25 $ 7,938,606.38 $
20,375,780.75 19,393,955.03
2,695,137.88 2,574,568.88
1,751,227.80 1,637,287.81
5,275,350.47 4,902,841.00
58,172,480.98 56,450,687.70
14,051,841.73 13,378,267.42
1,027,100.00 13,499.44
6,163,735.02 5,754,322.83 10,000.00
118,873,632.88 112,044,036.49 345,487.00
303,967,037.00 18,253,503.49 322,220,540.49 308,353,052.40 1,169,713.00
45,345,995.00 7,319,057.69 52,665,052.69 5,036,793.95 43,353,193.04
TOTAL GOVERNMENTAL EXPENDITURES $349,313,032.00 $ 25,572,561.18 $374,885,593.18 $313,389,846.35 $ 44,522,906.04 $357,912,752.39 $ 2,252,083.87 $ 14,720,756.92
GOVERNMENTAL FUNDS:
Revenues
Expenditures
$349,313,032.00 $ 25,572,561.18 $374,885,593.18 $342,526,911.89 $ 13,025,584.28 $355,552,496.17 $ - $(19,333,097.01)
$349,313,032.00 $ 25,572,561.18 $374,885,593.18 $313,389,846.35 $ 44,522,906.04 $357,912,752.39 $ 2,252,083.87 $ 14,720,756.92
Adjustments to Undesignated General Fund Balance:
Add to General Fund Balance:
Repayment of Advance for.
Bunny Run
Long Lake
Long Term Advance
Prior Years Encumbrances
Oakland County Library
Emergency Response & Preparedness
Financial System
Health Satellite Centers
CRIMP
Cafeteria Equipment Replacement
GIS
Future Technology Replacement
Mainland Drain Reconstruction
Insurance Premiums
Clerk Records Conversion
Drain-Lake Level SCADA Pilot
Capital Improvement Reserve
Security Enhancements
(10,570.00)
(2,074,579.87)
(5,995,532.08)
(100,000.00)
(200,000.00)
(83,200.00)
(1,500,000.00)
(289,218.00)
(77,000.00)
(2,750,000.00)
(1,000,000.00)
(2,000,000.00)
(5,000,000.00)
(500.000.00)
(624,283.00)
(2,000,000.00)
(124,942.57)
207,312.24
$ 82,369.67
Revenues
Collections and Total Revenues/
- Adopted Amended Expenditures Revenues/ Uncollected
Budget Budget Budget before Expenditures Unencumbered , 10/01/01 Amendments 09/30/02 Adjustments Transfers and Transfers Encumbrances Balance
Address Standards Projects 500,000.00
Community Corrections - GPS 500,000.00
Drain Records Conversion - Phase I 2,930,000.00
Helicopter 1,126,659.00
E-Oakland Project 1,500,000.00
Senior Citizens Prescriptions 380,000.00
District Court Judge 12,293.00
Airport Grant Match 666,800.00
Indirect Cost Refunds 743,900.00
Adjusted Total Including Additions $ 24,079,440.38
Deduct From Undesignated Fund Balance
Increase in Petty Cash
Increase in Prepaids
Increase in Reserve for Property Tax
Clemis Match
Succession Planning
Fire Records Management
Tax Tribunal Appeals
Carry Forwards
Clerk Counter Renovations
IT Thin Client
HIPAA
State Receivable Adjustment
Financial/HR Upgrade
Health Emergency Readiness
Watershed Management
Northwestern Highway Settlement
Adjusted Total Including Additions and Subtractions
Undesignated Fund Balance at Beginning of Year
Undesignated Fund Balance at End of Fiscal Year
Page 3 of 3
$ 1,032,688.32
16,365.64
1.01
10,840.00
55,061.04
120,662.27
126,811.68
31,457.07
2,564.00
19,823.58
6,345.59
40,274.68
33,998.10
174,907.40
434.26
3,114.01
106,797.54
$ 1,782,146.19
Total Juvenile Maintenance Fund 203,225.88
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2002
Fund: General
Department:
11 County Executive
12 Management & Budget
13 Central Services
14 Facilities Management
15 Personnel
17 Public Services
19 Community & Economic Development
21 Clerk/Register of Deeds
22 Treasurer
32 District Court
34 Probate Court
35 Circuit Court
41 Prosecutor
43 Sheriff
51 Board of Commissioners
61 Drain Commissioner
90 Non-departmental
Total General Fund
Fund: Human S
Department:
16
ervices
Human Services 266,711.80
Fund: Juvenile
Department:
16
35
Maintenance
Human Services
Circuit Court
92,963.88
110,262.00
Total GF/GP Fund's Encumbrances $ 2,252,083.87
Page 12
Deferred Property Taxes 47,751,454 88
Reserves
Encumbrances
Long Term Advances
Prepaids
Payroll and Petty Cash
Total Reserves
1,782,146.19
24,292 91
2,105,886.69
337,195.00
4,249,520.79
COUNTY OF OAKLAND
GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2002
General Fund
Equity
09/30/02 Fund
Designations
Tax Tribunal Appeals 9,000,000.00
Financial/HR Upgrade 5,000,000.00
Security Enhancements 4,081,062.00
Operational Improvements 3,000,000.00
IT Thin Client 2,750,000.00
Revenue Sharing Reserve 2,500,000.00
Drain Records Conversion 2,070,000.00
Northwestern Highway Settlement 2,000,000.00
State Receivable Adjustment 2,000,000.00
Capital Improvement Reserve 1,600,000_00
Future Technology Replacement 1,000,000_00
E- Health 1,000,000_00
HI PAA 1,000,000.00
Sheriffs Helicopter 873,341.00
Watershed Management 624,283.00
Carry Forwards 621,118.00
Health Emergency Response 500,000.00
CLEMIS Match 400,000.00
Succession Planning/Transition 400,000.00
District Court Judge 387,707.00
Fire Records Management 333,200.00
Emergency Response & Prepared. 327,000.00
Geographic Information System Enhance. 255,000.00
Board of Commissioners' Projects 250,000.00
Oakland County Library 218,479.00
CRIMP 198,654.00
Senior Citizen Prescriptions 100,000.00
Clerk Counter Renovations 77,000.00
Total Designations 42,566,844.00
Total Reserves and Designations 46,816,364.79
Undesignated Fund Balance 82,369.67
TOTAL GENERAL FUND EQUITY 46,898,734.46
Carry forwards County Exec ERP -$132,279.56; Human Services - $42,875; Community
Corrections - $14,002; Community & Econ Dev - $8,099 - Planning - $4,860; Solid Waste -
$8,000; Clerk -$52,866.30; District Court -$3,000; Circuit Court - $63,749; Sheriff - $ 135,478.10;
Drain Comm.- $216,000;
Crimp funds - Health -$83,963: Purchasing -$8,432; and Equalization -$106,259;
Prepared by: Fiscal Services 11/25/02 2:00 PM Page 13
County of Oakland
Summary of Changes in General Fund - Fund Balance
FY 2002
General Fund - Fund Balance as of September 30, 2001 $55,385,293.90
Add: Reserve for Deferred Property Taxes 41,755,922.80
General Fund - Total Fund Balance as of September 30, 2001 $97,141,216.70
Use of General Fund Balance during FY 2002 ($18,723,130.00)
(Please see additional schedule for details)
Preliminary General Fund - Fund Balance as September 30, 2002 $78,418,086.70
(prior to considering FY 2002 operations)
Operating Favorability - FY 2002 $15,343,260.90
Add back of Encumbrances * $888,841.74
General Fund - Fund Balance as of September 30, 2002 $94,650,189.34
Change in General Fund - Fund Balance from FY 2001 to FY 2002 ($2,491,027.36)
* Includes a ($34.25) adjustment which appears under operations.
Page 14
Deferred Property Taxes $41,755,922.80 $41,755,922.80 $5,995,532.08 $47,751,454.88
General Fund
Equity
09/30/01
Total Adjustments Adjusted General
to Equity Fund Equity
During FY 2002 FY 2002
Year - End
Changes
General Fund
Equity
09/30/02 Committed Fund
$5,000,000.00
2,750,000.00
2,000,000.00
2,000,000.00
1,000,000.00
500,000.00
77,000.00
13,327,000.00 0.00
15
Crimp funds - Health -$83,963: Purchasing -$8,432; and Equalization -$106,259;
Prepared by: Fiscal Services 11125102 3:00 PM
Page
COUNTY OF OAKLAND
CHANGES IN GENERAL FUND EQUITY DURING FY 2002
Encumbrances
Long Term Advances
Prepaids
Payroll and Petty Cash
Total Reserves
893,270.20
105,262.08
0.00
326,625.00
$1,325,157.28
893,270.20
105,262.08
0.00
326,625.00
$0.00 $1,325,157.28
888,875.99
(80,969.17)
2,105,886.69
10,570.00
$2,924,363.51
1,782,146.19
24,292.91
2,105,886.69
337,195.00
$4,249,520.79 $0.00
Designations
Tax Tribunal Appeals
Fire Records Management
Security Enhancements
Operational Improvements
Emergency Response & Prepared.
Geographic Information System (GIS)
Board of Commissioners Projects
Oakland County Library
CRIMP
Senior Citizen Prescriptions
Revenue Sharing Reserve
Drain Records Conversion
Capital Improvement Reserve
Future Technology Replacement
E- Health
Sheriffs Helicopter
Carry Forwards
CLEMIS Match
Succession Planning/Transition
District Court Judge
Financial System Enhancements
Mainland Drain Construction
Watershed Management
E-Oakland
Clerk Records Conversion
Insurance Premiums
Indirect Cost
Airport Grant Match
Community Corrections
Address Standards Project
Cafeteria Equipment Replacement
Drain - Lake Level SCADA Pilot
Health Satellite Centers
Total Designations
$7,500,000.00 $7,500,000.00
250,000.00 (250,000.00) 0.00
5,000,000.00 (918,938.00) 4,081,062.00
3,000,000.00 3,000,000.00
1,000,000.00 (1,000,000.00) 0.00
355,000.00 355,000.00
250,000.00 250,000.00
290,000.00 (76,850.00) 213,150.00
199,000.00 (192,832.00) 6,168.00
480,000.00 (81,412.00) 398,588.00
2,500,000.00 0.00 2,500,000.00
5,000,000.00 (1,930,000.00) 3,070,000.00
8,500,000.00 (2,000,000.00) 6,500,000.00
4,000,000.00 (4,000,000.00) 0.00
1,000,000.00 1,000,000.00
2,000,000.00 (649,532.00) 1,350,468.00
331,900.00 (331,900.00) 0.00
300,000.00 300,000.00
200,000.00 (36,318.00) 163,682.00
400,000.00 (12,293.00) 387,707.00
3,000,000.00 (3,000,000.00) 0.00
1,800,000.00 (381,705.00) 1,418,295.00
0.00
1,500,000.00 (1,500,000.00) 0.00
1,086,200.00 (1,086,200.00) 0.00
750,000.00 750,000.00
743,900.00 (743,900.00) 0.00
666,800.00 666,800.00
500,000.00 500,000.00
500,000.00 500,000.00
400,000.00 (38,000.00) 362,000.00
200,000.00 (200,000.00) 0.00
150,000.00 (150,000.00) 0.00
$53,852,800.00 ($18,579,880.00) $35,272,920.00
$1,500,000.00
333,200.00
0.00
0.00
327,0041.00
(100,000.00)
0.00
5,32.9.00
192,486.00
(298,588.00)
0.00
(1,000,000.00)
(4,900,000.00)
1,000,000.00
0.00
(477,127.00)
621,118.00
100,000.00
236,318.00
0.00
0.00
(1,418,295.00)
624,283.00
0.00
0.00
(750,000.00)
0.00
(666,800.00)
(500,000.00)
(500,000.00)
(362,000.00)
0.00
0.00
($6,033,076.00)
$9,000,000.00
333,200.00
4,081,062.00 116,704.00
3,000,000.00
327,000.00
255,000.00
250,000.00
218,479.00
198,654.00
100,000.00
2,500,000.00 2,500,000.00
2,070,000.00
1,600,000.00
1,000,000.00
1,000,000.00
873,341.00 873,341.00
621,118.00
400,000.00
400,000.00
387,707.00 387,707.00
624,283.00 624,283.00
$29,239,844.00 $4,502,035.00
New Designations
Financial/HR Upgrade
IT Thin Client
Northwestern Highway Settlement
State Receivable Adjustment
HIPAA
Health Emergency Response
Clerk Counter Renovations
Total New Designations
Total Reserves and Designations $55,177,957.28 ($18,579,880.00) $36,598,077.28 $10,218,287.51
TOTAL GENERAL FUND EQUITY $55,385,293.90 ($18,723,130.00) $36,662,163.90 $10,236,570.56 $46,898,734.46
Carry forwards: County Exec ERP -$132,279.56; Human Services - $42,875; Community Corrections - $14,002; Comm. &
Econ Dev - $8,099 - Planning - $4,860; Solid Waste - $8,000; Clerk - $52,866.30; District Court - $3,000; Circuit Court -
$63,749; Sheriff - $ 135,478.10; Drain Commissioner - $216,000.
0.00 0.00
($18,579,880.00)
($143,250.00) Undesignated Fund Balance $207,336.62 ($143,250.00) $64,086.62 $18,283.05 $82,369.67
$5,000,000.00
2,750,000.00
2,000,000.00
2,000,000.00
1,000,000.00
500,000.00
77,000.00
13,327,000.00
$46,816,364.79
M.R.#01261 M.R.#01262 M.R.#01270 M.R.#01294 M.R.#01315
Mail Card New Server Emerg Resp & Medical Care Sheriff - 2nd
Printer for Computers Preparedness Temp Position Helicopter
M.R.#01327
Emerg Resp
Add Captain
Month 14
Adjustments
FY 2002
Adopted
Budget
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
($500,000.00)
(134,576.00)
(649,532.00)
800,000.00
(500,000.00)
743,900.00
(35,300.00) (5,500.00) (34,000.00)
(36,318.00)
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2002
Fund
Encumbrances & Preencumbrances
Deferred Property Tax
Long Term Advances
Payroll and Petty Cash
Total Reserves
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System
Revenue Sharing Reserve
Sheriffs Helicopter
Mainland Drain Construction
E-Oakland
Clerk Records Conversion
Emergency Response & Preparedness
E-Health
Insurance Premiums
Indirect cost
Airport Grant Match
Community Corrections - GPS
Address Standards Project
Senior Citizen Prescriptions
District Court Judge
Cafeteria Equipment Replacement
Geographic Information System Enhance.
Carry Forwards
CLEMIS Match
County Library
Board of Commissioners' Projects
Fire Records Management
Succession Planning
Drain - Lake Level SCADA Pilot
CRIMP
Health Satellite Centers
General Fund
Equity
09/30/01
$893,270.20
41,755,922.80
105,262.08
326,625.00
$43,081,080.08
$9,000,000.00
7,500,000.00
5,000,000.00
5,000,000.00
4,000,000.00
3,000,000.00
3,000,000.00
2,500,000.00
2,000,000.00
1,000,000.00
1,500,000.00
1,086,200.00
1,000,000.00
1,000,000.00
750,000.00
0.00
666,800.00
500,000.00
500,000.00
480,000.00
400,000.00
400,000.00
355,000.00
331,900.00
300,000.00
290,000.00
250,000.00
250,000.00
200,000.00
200,000.00
199,000.00
150,000.00
$52,808,900.00
95,889,980.08
256,861.62
$96,146,841.70
Total Designations
Total Reserves and Designations
Undesignated Fund Balance co
(E) TOTAL GENERAL FUND EQUITY
$1,043,900.00 ($35,300.00) ($5,500.00) ($34,000.00) ($500,000.00) ($36,318.00) ($649,532.00) ($134,576.00)
1,043,900.00 (35,300.00) (5,500.00) (34,000.00) (500,000.00) (36,318.00) (649,532.00) (134,576.00)
(49,525.00) 0.00 0.00 0.00 0.00 0.00 0.00
$994,375.00 ($35,300.00) ($5,500.00) ($34,000.00) ($500,000.00) ($36,318.00) ($649,532.00) ($134,576.00)
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
(1,000,000.00)
(784,362.00)
(1,400,000.00) (1,600,000.00)
(10,000.00)
(250,000.00)
(150,000.00)
(1,500,000.00)
(1,086,200.00)
(500,000.00)
(69,678.00)
(12,293.00)
(38,000.00)
(331,900.00)
Fund
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2002
M.R. #02005 M.R. #02019 M.R. #02020 M.R. #02025 M.R. #02043 M.R. #02063 M.R. #02085 M.R. #02093
Add Judge Drain Revolving FY 2001 Year Sheriff-Food Con. M & B Circuit/Probate/ ERP for OC FY 2002 1st
Clarkston W&S Loan Prgm End Report Main Jail Equip. E-Financials Dist/Pros-JIMS and CVls Qtr. Report
Encumbrances & Preencumbrances
Deferred Property Tax
Long Term Advances
Payroll and Petty Cash
Total Reserves
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System
Revenue Sharing Reserve
Sheriffs Helicopter
Mainland Drain Construction
E-Oakland
Clerk Records Conversion
Emergency Response & Preparedness
E-Health
Insurance Premiums
Indirect cost
Airport Grant Match
Community Corrections - GPS
Address Standards Project
Senior Citizen Prescriptions
District Court Judge
Cafeteria Equipment Replacement
Geographic Information System Enhance.
Carry Forwards
CLEMIS Match
County Library
Board of Commissioners' Projects
Fire Records Management
Succession Planning
Drain - Lake Level SCADA Pilot
CRIMP
Health Satellite Centers
Total Designations ($12,293.00) ($1,000,000.00) ($1,487,778.00) ($38,000.00) ($2,900,000.00) ($1,600,000.00) ($1,284,362.00) ($410,000.00)
Total Reserves and Designations (12,293.00) (1,000,000.00) (1,487,778.00) (38,000.00) (2,900,000.00) (1,600,000.00) (1,284,362.00) (410,000.00)
73 Undesignated Fund Balance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (10,000.00)
cu
tcla, TOTAL GENERAL FUND EQUITY , ($12,293.00) ($1,000,000.00) ($1,487,778.00) ($38,000.00) ($2,900,000.00) ($1,600,000.00) ($1,284,362.00) ($420,000.00)
M.R. #02104
Drain
Watershed
M.R. #02124
Circuit Court
carryforward
M.R. #02113
Northwestern Hwy
Extension
M.R. #02169
FY 2002 2nd
Qtr. Report
M.R. #02231
FY 2002 3rd
Qtr. Report
$0.00 $0.00
$0.00 ($2,500,000.00)
(674,222.00)
(81,412.00)
(2,050.00)
(200,000.00)
(192,832.00)
(371,705.00)
($371,705.00)
Adjusted General
Fund Equity
FY 2002
$893,270.20
41,755,922.80
105,262.08
326,625.00
$43,081,080.08
$6,500,000.00
7,500,000.00
3,070,000.00
4,081,062.00
0.00
3,000,000.00
0.00
2,500,000.00
1,350,468.00
1,418,295.00
0.00
0.00
0.00
1,000,000.00
750,000.00
0.00
666,800.00
500,000.00
500,000.00
398,588.00
387,707.00
362,000.00
355,000.00
0.00
300,000.00
213,150.00
250,000.00
0.00
163,682.00
0.00
6,168.00
0.00
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2002
$0.00
($2,000,000.00) $0.00
(930,000.00)
(4,000,000.00)
Fund
Encumbrances & Preencumbrances
Deferred Property Tax
Long Term Advances
Payroll and Petty Cash
Total Reserves
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System
Revenue Sharing Reserve
Sheriffs Helicopter
Mainland Drain Construction
E-Oakland
Clerk Records Conversion
Emergency Response & Preparedness
E-Health
Insurance Premiums
Indirect cost
Airport Grant Match
Community Corrections - GPS
Address Standards Project
Senior Citizen Prescriptions
District Court Judge
Cafeteria Equipment Replacement
Geographic Information System Enhance.
Carry Forwards
CLEMIS Match
County Library
Board of Commissioners' Projects
Fire Records Management
Succession Planning
Drain - Lake Level SCADA Pilot
CRIMP
Health Satellite Centers
Total Adjustments
to Equity
During FY 2002
$0.00
0.00
(1,930,000.00)
(918,938.00)
(4,000,000.00)
(3,000,000.00)
(649,532.00)
418,295.00
(1,500,000.00)
(1,086,200.00)
(1,000,000.00)
(81,412.00)
(12,293.00)
(38,000.00)
-
(331,900.00)
-
(76,850.00)
-
(250,000.00)
(36,318.00)
(200,000.00)
(192,832.00)
(150,000.00)
Total Designations
Total Reserves and Designations
Undesignated Fund Balance
(c) TOTAL GENERAL FUND EQUITY ID
$0.00 ($2,000,000.00) ($5,999,104.00) ($81,412.00) ($17,535,980.00) $35,272,920.00
(2,000,000.00) (5,999,104.00) (81,412.00) (17,535,980.00) 78,354,000.08
0.00 (192,775.00) 64,086.62
($371,705.00) ($133,250.00) ($2,000,000.00) ($5,999,104.00) ($81,412.00) ($17,728,755.00) $78,418,086.70
11/26/02
(371,705.00) 0.00
0.00 (133,250.00)
FY 2002 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2002 BUDGET AMOUNT
ADOPTED AS FY 2002 FAVORABLE/
BUDGET AMENDED ACTUAL (UNFAVORABLE 1 PERCENT
REVENUES
GENERAL FUND
Taxes $193,547,700.00 $193,547,700.00 $191,672,121.90 ($1,875,578.10) -0.97%
Intergovernmental 45,273,177.00 45,470,617.00 45,614,800.34 144,183.34 0.32%
Charges for Services 67,131,066.00 70,871,586.19 79,395,990.26 8,524,404.07 12.03%
Miscellaneous Revenue 23,228,492.00 25,157,492.00 18,313,238.18 (6,844,253.82) -27.21%
SUB-TOTAL GENERAL FUND $329,180,435.00 $335,047,395.19 $334,996,150.68 ($51,244.51) -0.02%
GENERAL PURPOSE FUNDS
Intergovernmental $13,515,000.00 $13,515,000.00 $13,288,467.28 ($226.532.72) -1.88%
Charges for Services 6,367,597.00 6,367,597.00 7,267,878.21 900,281.21 14.14%
$19,882,597.00 $19,882,597.00 $20,556,345.49 $873,748.49 3.39%
$250,000.00 $19,955,600.99 $19,955,600.99 $0.00 0.00%
$349,313,032.00 $374,885,593.18 $375,508,097.16 022,503.98 0.17%
SUB-TOTAL GP FUNDS
RESOURCES CARRIED FORWARD •
TOTAL GP/GP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$43,975,487.00
12,811,466.00
5,070,180.00
$61,857,133.00
$45,264,174.57 $43,708,658.54 $1,555,518.03 3.44%
13,612,446.54 13,047,169.99 $565,278.55 4.15%
5,345,952.58 4,939,540.28 $406,412.30 7.60%
$64,222,573.69 $61,695,368.81 $2,527,204.88 3.94%
LAW ENFORCEMENT
Prosecuting Attorney $16,367,247.00 $16,822,403.11 $15,393,907.46 $1,428,495.65 8.49%
Sheriff 92,281,969.00 95,522,542.80 95,025,142.60 497,400.20 0.52%
TOTAL LAW ENFORCEMENT $108,649,216.00 $112,344,945.91 $110,419,050.06 61,925,895.85 1.71%
GENERAL GOVERNMENT
Clerk/Register of Deeds $10,898,913.00 $13,297,721.41 $12,836,393.10 $481,328.31 3.47%
Treasurer 3,576,730.00 3,990,198.36 3,723,204.88 266,993.48 6.69%
Board of Commissioners 2,663,731.00 2,775,114.92 2,566,220.55 208,894.37 7.53%
Library Board 2,691,527.00 2,717,758.46 2,683,829.97 33,928.49 1.25%
Drain Commissioner 3,440,515.00 3,998,594.86 3,632,355.23 366,239.63 ,. 9.16%
TOTAL GENERAL GOVERNMENT $23,271,416.00 $26,779,388.01 $25,442,003.73 $1,337,384.28 4.99%
COUNTY EXECUTIVE
County Executive Admn. $6,095,607.00 $9,360,978.25 $8,971,294.70 $389,683.55 4.16%
Management and Budget $18,093,519.00 $20,375,780.75 $19,410,320.67 965,460.08 4.74%
Central Services $2,269,438.00 $2,695,137.88 $2,628,069.89 67,067.99 2.49%
Facilities Management $1,669,649.00 $1,751,227.80 $1,702,127.81 49,099.99 2.80%
Personnel $4,626,078.00 $5,275,350.47 $5,041,894.04 233.456.43 4.43%
Human Sys. $55,874,555.00 $58,172,480.98 $56,910,358.38 1,262,122.80 2.17%
Public Services $13,641,136.00 $14,051,841.73 $13,542,929.89 508,912.04 3.62%
Community & Economic Dev. $5,654,905.00 $6,163,735.02 $5,891,134.51 272,600.51 4.42%
CLEMIS & Emergency Communications $1,237,488.00 $0.00 $0.00 0.00 0.00%
Workforce Development $1,026,899.00 $1,027,100.00 $13,499.44 1,013,600.56 98.89%
TOTAL COUNTY EXECUTIVE $110,189,272.00 $118,873,632.88 $114,111,629.13 $4,782,003.75 4.01%
TOTAL DEPARTMENTS $303,967,037.00 $322,220,540.49 $311,668,051.73 $10,552,488.76 3.27%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS $45,345,995.00 $52,665,052.69 $48,496,784.53 $4,168,268.16 7.91%
TOTAL GOVERNMENTAL EXPENDITURES $349,313,032.00 $374,885,593.18 $360 164 836.26 $14 720 756 92 3.93%
General Fund/General Purpose
Favorable/(Unfavorable) $0 $0
. $ 15,343,260.90, $ 15,343,280.90
• The FY 2002 Budget included the use of $19,955,600.99 in General Fund balance and balances from other funds. These funds were used to support one-time
'projects of which the related expenditures appear under each department. The above presentation shows the $19,955,600.99 one-time use of fund balance as
actual receipt of revenue. This format is presented so that the reader obtains a proper perspective of the County's FY 2002 General Fund/General Purpose
performance. Please note, however, that this presentation will not coincide with the accounting report entitled Statement of Receipts and Expenditures. The
discrepancy is due to the fact that under governmental accounting standards, when fund balance is used, no funds are actually transferred. Instead a
negative budget variance appears which is relieved by the use of fund balance. Because the use of fund balance was limited to one-time expenditures, the
presentation of a negative budget variance would distort the fact that FY 2002 operations ended with a $15,343,260.90 favorable variance.
Page .19
FY 2002
Amended
Budget
FY 2002
Actual Variance
195,449,405.55
67,083,632.30
49,135,013.88
48,496,784.53
360,164,836.26
8,716,483.98
2,841,516.33
(1,005,511.55)
4,168,268.16
14,720,756.92
4.27%
4.06%
-2.09%
7.91%
3.93%
fTe--/v 37
COUNTY OF OAKLAND
GENERAL FUND/GENERAL PURPOSE FUNDS
Budget to Actual Comparison by Cost Category
FY 2002
Total General Fund/General Purpose Funds
Controllable Personnel Expenditures 204,165,889.53
Controllable Operating Expenditures 69,925,148.63
Non-Controllable Operating Expenditures 48,129,502.33
Non Departmentals 52,665,052.69
Total 374,885,593.18
Prepared by Fiscal Services 12/4/02
BUDGET
AS
ADOPTED
BUDGET
AS
ADJUSTED
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
FY 2002
ACTUAL
OTHER TAXES
Delinquent Tax - Prior Years
Trailer Tax
600,000.00 $ 600,000.00 $560,385 (39,615.10)
95,000.00 95,000.00 105,917,50 $10,917.50 11.49%
$ 193,547,700 00 $ 193,547,700.00 $ 191,672,121.90 ($1,875,578.10) -0.97%
$144,183.34 0.32% Unfav. State Income Tax ($1,142,000) due to slow economcy, offset by increased Indirect
Cost Recovery $1,149,000. Unfav. Cigarette Tax Distribution ($72,300), offset by State Court Fund Disb
$140,000 and Probate Judges Salary $99,000.
$45,614,800.34 $144,183.34 0.32%
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 $45,273,177.00 $45,470,617.00
$45,273,177.00 $45,614,800.34 $45,470,617.00
$500.00 $500.00 $2,275.00 $1,775.00
$1,310.00 $170,962.00 $313,414.91 $142,452.91
80,000.00 80,000.00 77,048.69 ($2,951.31)
0.00 11,250.00 11,25000 $0.00
2,142,536.00 2,170,668.00 2,045,832.77 ($124,835.23)
316,00000 316,000 00 334,148.17 $18,148.17
12,500.00 12,500.00 6,507.83 ($5,992.17)
65,000.00 65,000.00 64,895.22 ($104.78)
25,000.00 25,000.00 - ($25,000.00)
750.00 750.00 19,1301.21 $18,251.21
403,000.00 408,000.00 460,550.56 $52,550.56
71,125.00 71,125.00 75,955.70 $4,830.70
96,500.00 113,000.00 134,097.97 $21,097.97
826,935.00 826,935.00 867,828 11 $40,893.11
CHARGES FOR SERVICES
County Executive Administration
Emergency Response and Preparedness
Auditing
Purchasing
Equalization
Reimbursement Divi0OR
Materials Management - Auction
Support Services - Admin (Vending/Cafeteria)
Facilities Engineering
Personnel
Community Court Services
MSU Extension- Oakland County
Medical Examiner
-13 Animal Control
ca
CD
355.00% Favorable due to reimbursement to Directors for attendance at P&R and Bldg. Authority meetings.
83.32% Favorable due to the sale of thunderbolt sirens.
-3.69% (Unfav.) due to audit cancellations.
0.00%
-5.75% (Unfav.) Reimbursement of Equalization Services due lo reduction of personal properly parcel numbers.
5.74% Favorable duo to administrative charges ler Tax Intercept fees.
-47.94% Unfav. due to lower than anticipated participation offset by lax. Expenditure.
-0.16% Unfav. Oakland Room Meals ($1,500) partially offset by Fay. Reimb. Salaries. $1,395.
-100.00% Engineering services to Oakland International Airport delayed to FY 2003.
2433.49% Fax. Misc.. $251 and unbudgeted Reimb. General $18,000 from Mediation funds for intern.
12.88% Fav. Comm. Based Prog. Admin. $4,508. WAN $12,318. CLUB EM $18,015, Comm. Services $29,187, and
Step Forward Admin. $144,566 partially offset by unfav. Diversion ($6,962), RRR ($4,400) and GPS
($144,681) which is counterbalanced in favorable expenses in Contracted Services.
6.79% Fan. Natural Science Program due to higher than anticipated attendance.
18.67% Fay. Autopsies $19,500, Cremation Approval Fee $10,480, Misc. $21,237 and Service Fees 92,975 due to
increased activity partially offset by unfav. Medical Services (533,095).
4.95% Fax, Claimed Animals $2.880. Misc.. $1,757, Pound Fees 957.721, Sale of Animals $4.434 and Service Fees
$1,564 partially offset by unfav. Adoptions ($5,999), Animal Shots ($2,726) Reimb. General ($293) and
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL
SPECIAL REVENUE AND PROPRIETARY FUNDS
FOR YEAR ENDING SEPTEMBER 30, 2002
PROPERTY TAXES
2000 Tax Levy
NET CURRENT PROPERTY TAX
$ 192,852,700.00 $ 192,852,700.00 $ 191,005,819.50 ($1,846,880.50) -0.96%
$ 192,852,700.00 $ 192,852,700.00 $ 191,005,819,50 ($1,846,880.50) -0.96%
695,000 00 $ 695,000.00 $ 666,302,40 (28,697.60) -4.13%
n.)
REV FORECAST YE.xls 1 11/26/2002
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL
SPECIAL REVENUE AND PROPRIETARY FUNDS
FOR YEAR ENDING SEPTEMBER 30, 2002
BUDGET BUDGET AMOUNT
AS AS FY 2002 FAVORABLE/
ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT
Sale of Licenses ($18.528).
Development & Planning 477,500.00 477,500.00 475,938.56 ($1,561.44) -0.33% Lower map sales due to transition to digital products, offset by repayment of host community fees by Orion Twp.
C&E Dev/VVorkforce Development 1,026,899.00 1,026,899.00 - ($1,026,899.00) -100.00% Grant pass through.
County Clerk 2,121,000.00 2,187,195.00 2,258,467.70 $71272.70 3.26% Fax largely due to increased volume on 10% Bond Fees, Certified Copies, and Photostats.
Elections 19,800.00 19,800.00 38,271.29 $18,471.29 93.29% Increased volume in Bd. Canvasser Svc. Fees, Late . Election Filing Fees. Nominating Filing Forfeitures.
Register of Deeds 11,602,891.00 12,912,834.00 16,783,478.15 $3,870,644.15 29.98% Fay interest rates resulting in increased Land Tranfer Taxes, Mortgages, and Recording Fees revenues.
Treasurer 4,455,414.00 4,455,414.00 6,007,028.65 $1,551,614.65 34.83% Fax TIFA/DDA Recovery Ad Valorem, and May Tax Sale rev. & Auburn Hills close out of LDFA.
Circuit Court - Gen. Fund 3,548,481.00 4,082,707.00 4,170,579.96 $87,872.96 2.15% tried vol. of Court Cost assess., & Reimb. from Clinical Evals, & instituti kid care ability to pay collections.
District Court 9,208,060.00 9,276,940.00 10,440,525.59 $1,163,585.59 12.54% Fan due to incr'd caseload generating Ordiance Fines Costs, Probation fees, & Refunds of Def. Ally Fees.
Probate Court 524,100.00 524,100.00 523,506.29 ($593.71) -0.11%
Prosecutor 227,500.00 276,200.00 260,636.72 ($15,563.28) 3.31% Unfav. Miscellaneous revenue ($36,000) partially offset by fax. 5% Forensic Lab Fees $7,386,
Microfilming $839, Program Income 51,019, State Appropriation Victim Witness $2,852 and Welfare
Fraud Case Review $8,370
Sheriffs Office 16,800.00 41,800.00 114,399.66 $72,599.66 173.68% Fay. Social Security Incentive Payments $81,000, DNA Test Fees $1,100, County Auction $200, Refund Prior Year
Exp $300 offset by Unfav. Refunds NET ($10,000).
Administrative Services 1,000.00 96,000.00 110,442.78 $14,442.78 15.04% Fax. Mileage $13,400, Misc. $500 and County Auction $500.
Corrective Services 4,971,069.00 5,126,099.00 6,081,229.28 $955,130.28 18.63% Fax Deferred Offender $698,000, Grants $120,600, Inmate Board/Care $109,300, Clinic Charges $15,100, Reimb.
Salaries $4,900, Misc. $4,000 and Dental Services Fees $3,200.
Corrective Services - Satellites 1,515,900.00 1,515,900.00 2,005,384.51 $489,484.51 32.29% Fay. Board/Care 5489,500.
Patrol Services 22,097,310.00 22,882,320.00 23,785,877.16 $903,557.16 3.95% Fax. Reimb. Salaries $505,400, Sheriff Special Deputies $197,600, Dispatch Services $185,900, Marine Safety
$39,200, County Auction $12,600 offset by Unfav. Liquor Control ($36,400) and Inspection Boat Livery ($700).
Technical Services 495,940.00 953,242.19 965,933.01 $12,690.82 1.33% Fax Reimb. Salaries.
Board of Commissioners 8,000.00 8,000.00 11,365.00 $3,365.00 42.06% Fav. Per Diem $2,365 and Reimb. General $1,000.
Library Board 184,022.00 148,722.00 179,580.46 $30,858.46 20.75% Fax Grant-State $42,670- One time funds from Library Sys. Tech. Act to cover additional expenses in
Data Processing Development. Unfav. Copier Mach. Chg. ($3,333) and Reimb. Salaries ($8,735)
from State for part of 'County Librarian' salary.
Drain Commissioner 588,224.00 588,224.00 770,539.35 $182,315.35 30.99% Fax Reimb Salaries for Drain Commissioner for reallocation of salaries for Lake Levels, Chap 20 & 21 Drains,
Maintenance and Proprietary Funds 172,736; Prior Year Adj. 28,240. Unfav. Soil Erosion Fees lower than
estimated (14,378): Reimb Personal Mileage lower than estimated (5,858).
TOTAL CHARGES FOR SERVICES $67,131,066.00 $70,871,586.19 $79,395,990.26 $8,524,404.07 12.03%
GENERAL FUND
BUDGETED RECEIPTS - GENERAL PURPOSE
GOVT STATE AND FEDERAL (Outside Agencies)
Child Care Subsidy
Health State Subsidy
State Match - Foster Care
TOTAL BUDGETED RECEIPTS • GEN. PURPOSE
GOVT STATE AND FEDERAL
$9,100,000.00 $9,100,000.00 $9,729,415.78 . $629,415.78 6.92%
$4,400,000.00 $4,400,000.00 $3,558,998.00 ($841,002.00) -19.11% (Unfav) Health-State Subsidy due to actuals accounted for in Health Division "Charges for Services". Health Stale-
subsidy budget overappropnated should be $3,558,998 See offset in Health Division Charges for Services.
$15,000.00 $15,000.00 $53.50 ($14,946.50) -99.64%
$13,515,000.00 $13,515,000.00 $13,288,467.28 ($226,532.72) -1.68%
CHARGES FOR SERVICES
Emergency Management Services aoo 0.00 $0.00 $0.00 #onno!
Health Division 2,191,836.00 2,191,836.00 3,080,527.69 888,691.69 40.55% Fay. Health Div. Due to actuals not accounted forte Health State-Subsidy See offset in Health-State
Subsidy "Intergovernmental Revenue".
CD
REV FORECAST YE.xls 2 11/26/2002
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL
SPECIAL REVENUE AND PROPRIETARY FUNDS
FOR YEAR ENDING SEPTEMBER 30, 2002
BUDGET BUDGET AMOUNT
AS AS FY 2002 FAVORABLE/
ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT
Circuit Court - Juvenile Maintenance 1,030,000.00 1,030,000.00 1,018,255.88 (11,744.12) 0.00% Unfav. Board and Care Revenues.
Children's Village 3,145,761.00 3,145,761.00 3,169,094.64 23,333.64 0.74% Favorable refund - school meals
$6,367,597.00 $6,367,597.00 $7,267,878.21 $900,281.21 14.14%
MISCELLANEOUS REVENUE
Sundry $3,328,492.00 $3,328,492.00 $3,329,901.54 $1,409.54 0.04% Unfav. Commission Public Telephone, ($684,000), partially offset by Refund Prior Yrs Expenditure.
Investment Income 19,900,000.00 21,829,000.00 14,983,336 64 (6,845,663.36) -31.36% Unfav. Income from Investment due to lower interest rates.
$ 23,228,492.00 $ 25,157,492.00 $ 18,313,238.18 (6,844,253.82) -27.21%
Prior Year's Balance $ 250,000.00 $ 19,955,600.99 $- (19,955,600.99) -100.00%
OPERATING TRANSFERS $ 43,974,316.00 $ 46,068,999.76 $ 45,492,128.01 (576,871.75) -1.25%
TOTAL AVAILABLE RESOURCES
GENERAL FUND/GENERAL PURPOSE $ 393,287,348.00 $ 420,954,592.94 $ 401,044,624.18 $ (19,909,968.76) -4.73%
Less Operating Transfers (Out) ($43,974,316.00) (46,068,999.76) $ (45,492,128.01) $576,871.75 -1.25%
NET GF/GP RESOURCES $349,313,032.00 $374,885,593.18 $355,552,496.17 ($19,333,097.01) -5.16%
-0
REV FORECAST YE.xis 3 11/26/2002
$398,182.15
(1,353,218.24)
(11,618.56)
0.00
-----
($966,654.65)
$862,071.80
1,010,898.03
(317,453.80)
0.00
1,566,969.00
0.00
1,677,634.40
70,000.00
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$181,862.01
$69,312.46
($2,575.79)
$245,230.62
34,925.40
32,862.72
Judicial Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Business Division
Controllable Personnel
Controllable Operating
Non-Controllable Operating
General Jurisdiction Division
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Family Division/Juvenile Maint.
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
$5,492,971.00 $5,497,185.03 $5,315,323.02
45,000.00 135,322.12 66,009.66
179,381.00 309,303.82 311,879.61
$5,717,352.00 $5,941,810.97 $5,693,212.29
$1,937,154.00 $2,109,480.42 $1,864,249.80
116,700.00 81,546.28 46,620.88
305,333.00 577,906.44 545,043.72
$2,359,187.00 $2,768,933.14 $2,455,914.40
$14,751,248.00 $15,118,494.83 $13,157,941.57
$11,149,261.00 $11,216,042.36 $10,817,860.21
8,431,470.00 8,471,258.87 9,824,477.11
1,689,252.96
70,000.00
$21,147,700.00 $21,434,935.63 $22,401,590.28
$20,220,668.00 $20,554,533.14 $19,692,461.34
20,108,235.00 20,360,771.87 19,349,873.84
3,646,584.00 4,278,869.56 4,596,323.36
0.00 70,000.00 70,000.00
3.31% Turnover.
51.22% - Fay. Due largely to unspent allocation of Mediation funds, carried forward.
-0.83% - Unfav. IT Oper. and Print Shop, partially offset by Telephone Communications.
11.63% - Turnover.
42.83% - Fay. sundry items e.g. Tray. & Conf., Equip Rep & Maint., Mile., Printing, & Commodities.
5.69% - Fay. Largely due to Print Shop, Telephone, Mail Rm., partially offset by IT Oper. & Copier.
3.55% Turnover.
-15.97% - Unfav. largely due to renegotiation of professional & other contracted services contracts,
plus increase in case load, & incr in kids w spec. needs at private institutions
also incr. in State Institution per diem rates, and length of stay.
-0.69% - Unfav. IT Oper. Equip. Rental & Print Shop, partially offset by Telephone Communication.
0.00%
-4.51%
4.19%
4.96%
-7.42%
0.00%
$248,598.68 4.18%
$313,018.74 11.30%
$1,641,282.00 $1,731,825.33 $1,695,028.31 $36,797.02 2.12% Turnover.
11,515,065.00 11,672,644.60 9,412,766.19 2,259,878.41 19.36% - Fay. Largely due to lower CRP cont. expense & Defense Atty fees reflective of slight
reduction in case load, partially offset by incr. in kids w spec. needs private institut. cost
also incr. in State Institution per diem rates, and length of stay.
1,594,901.00 1,714,024.90 2,050,147.07 (336,122.17) -19.61% - Unfav. IT Oper. and Print Shop, partially offset by Telephone Communications.
$1,960,553.26 12.97%
$43,975,487.00 $45,264,174.57 $43,708,658.54 $1,555,516.03 3.44%
-0
(0
CD
11/26/2002
JudIcIal/Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Support
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$1,678,438.00 $1,678,438.00 $1,617,592.28 $60,845.72 3.63% - Turnover.
0.00 28,317.86 78,148.46 (49,830.60) -175.97% - Unfavorable Visiting Judges, Court Reporter, Mem. Dues, Travel and Office Supplies
offset by favorability in Judicial Support Division Favorability.
430,851.00 606,589.34 484,276.10 122,313.24 20.16% - Fav. due largely to IT Oper., and Telephones, partially offset by Equipment Rental.
$2,109,289.00 $2,313,345.20 $2,180,016.84 $133,328.36 5.76%
$1,853,397.00 $1,875,405.85 $1,678,061.04 $197,344.81 10.52% Turnover.
668,414.00 653,653.00 600,208.27 53,444.73 8.18% - Favorable Def. Attorney offset by Unfavorability in Judicial Administration.
439,080.00 503,548.53 481,254.13 22,294.40 4.43% - Fay. due largely to IT Oper. & Print Shop, partially offset by Telephones & Equip Rent.
Department Total
Controllable Personnel
Controllable Operating
Non-COntrollable Operating
$2,960,891.00 $3,032,607.38 $2,759,523.44
$3,531,835.00 $3,553,843.85 53,295,653.32
668,414.00 681,970.86 678,356.73
869,931.00 1,110,137.87 965,530.23
$273,083.94 9.00%
$258,190.53
3,614.13
144,607.64
7.27%
0.53%
13.03%
$5,070,180.00 $5,345,952.58 $4,939,540.28 5406,412.30 7.60%
-0 cu (13 CD
11/26/2002
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Controllable Personnel $137,212.00 $217,822.00 $111,478.79 $106,343.21 48.82% - Turnover.
Controllable Operating • 65,300.00 76,600.00 38,189.07 38,410.93 50.14% - Fav. Visiting Judges, Travel & Conf., and Printing.
Non-Controllable Operating 0.00 0.00 0.00 0.00 0.00%
$202,512.00 $294,422.00 $149,667.86 $144,754.14 49.17%
Division 1 - Novi
Controllable Personnel $3,057,654.00 $3,137,738.81 $3,021,584.30 $116,154.51 3.70% - Turnover.
Controllable Operating 866,555.00 897,017.79 918,732.71 (21,714.92) -2.42% - Unfav due largely to Defense Ally Fees, Bank Charges (overcharged) Property
Taxes, and Interpreter Fees mostly due to increased case load.
Non-Controllable Operating 451,360.00 572,389.07 534,074.62 38,314.45 6.69% - Fav due to CLEMIS, Print Shop, and Telephone Communications.
$4,375,569.00 $4,607,145.67 $4,474,391.63 $132,754.04 2.88%
Division 2 - Clarkston
Controllable Personnel $1,075,157.00 $1,079,322.78 $1,003,277.39 $76,045.39 7.05% - Turnover.
Controllable Operating 341,109.00 355,910.00 362,166.97 (6,256.97) -1.76% - Unfav Bank Charges, Rent, Prop. Tax partially offset by Def Attorney.
Non-Controllable Operating 159,221.00 263,739.22 249,978.45 13,760.77 5.22% - Fav due to CLEMIS, Print Shop, and IT Oper. Partially offset by Telephones Corn.
$1,575,487.00 $1,698,972.00 $1,615,422.81 $83,549.19 4.92%
Division 3 - Rochester Hills
Controllable Personnel $2,723,908.00 $2,776,796.44 $2,667,088.73 $109,707.71 3.95% Turnover.
Controllable Operating 771,764.00 838,797.54 849,075.22 (10,277.68) -1.23% - Unfav Def Attorney and Bank Charges offset by favorable Commodities.
Non-Controllable Operating 341,320.00 470,364.48 481,460.22 (11,095.74) -2.36% - Unfav due to IT Oper., Print Shop, and Telephones, partially offset by CLEMIS.
$3,836,992.00 $4,085,958.46 $3,997,624.17 $88,334.29 2.16%
Division 4 - Troy
Controllable Personnel $1,908,498.00 $1,922,142.80 $1,854,768.36 $67,374.44 3.51% - Turnover.
Controllable Operating 526,976.00 533,497.34 547,665.56 (14,168.22) -2.66% - Unfav Bank Charges, Interpreters, Def Attorney, Training, Psych, & Med Exam
due to caseload offset by favorable Commodities.
Non-Controllable Operating 385,432.00 470,308.27 407,629.60 62,678.67 13.33% - Fav due to CLEMIS, Print Shop, and Telephone Communications.
$2,820,906.00 $2,925,948.41 $2,810,063.52 $115,884.89 3.96%
Department Total
Controllable Personnel
Controllable Operating
a) Non-Controllable Operating
(13 0
$8,902,429.00 $9,133,822.83 $8,658,197.57 $475,625.26 5.21%
2,571,704.00 2,701,822.67 2,715,829.53 (14,006.86) -0.52%
1,337,333.00 1,776,801.04 1,673,142.89 103,658.15 5.83%
$12,811,466.00 $13,612,446.54 $13,047,169.99 $565,276.55 4.15%
11/26/2002
$603,981.00
75,350.00
156,285.00
0.00
583,388.56
104,889.93
226,148.27
95,000.00
$615,946.52
76,019.24
202,175.30
95,000.00
($20,285.70)
$32,557.96
(28,870.69)
(23,972.97)
0.00
$989,141.06 $1,009,426.76 $835,616.00
$156,491.05
11,836.72
$3,692,591.11
268,365.24
$3,849,082.16
280,201.96
$3,653,899.00
203,545.00
676,612.00 1,238,180.50 823,571.85 414,608.65
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
County Clerk
Controllable Personnel
Controllable Operating
Non-Controllable Operating
5.29% Turnover.
-37.98% Unfav. due to Furn. & Fixtures, partially offset by Postage moved to Mail Rm.
-11.86% Divisional unfav. offset by favorability in other Divisions. Individual divisions
0.00% reflect favorable and unfavorable variances due to budget allocations for
non-controllable operating. However, total fay variance of $103,721 is due to
-2.05% IT operations.
4.07% Turnover.
4.22% Fay. Due largely to reduced cost of Court Transcripts, partially offset by Fum.
and Fixtures, office supplies, and Postage.
33.49%
Turnover.
Unfav due to increase in Fees/Per Diems, and Postage Fees.
4.12%
-5.12%
-1.41%
$941,982.00 $1,009,040.92 $1,014,623.68 ($5,582.76) -0.55%
$184,055.64
(6,963.21)
(283,552.99)
7.89%
-0.26%
-34.95%
($106,460.56) -1.84%
Turnover.
Fay Postage offset by Prof. Svcs. Mail Handling and Postage Fees.
3.23%
28.29%
-0.96%
$14,683.00
39,421.01
93,943.53
$14,683.00
48,107.00
53,677.00
Jury Commission
Controllable Personnel
Controllable Operating
Non-Controllable Operating
14,209.29 $473.71
26,270.38 11,150.63
94,846.96 (903.43)
$116,467.00 $148,047.54 $137,326,63 $10,720.91 7.24%
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2002
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$4,534,056.00 $5,367,464.62 $4,784,528.20 $582,936.42 10.86%
Elections
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$424,946.00
411,000.00
106,036.00
$429,033.87
406,189.05
173,818.00
$411,374.55 $17,659.32
$426,973.20 (20,784.15)
176,275.93 (2,457.93)
Register of Deeds
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$2,010,372.00 $2,333,622.87 $2,149,567.23
1,652,588.00 2,639,177.70 2,646,140.91
807,832.00 811,226.70 1,094,779.69
$4,470,792.00 $5,784,027.27 $5,890,487.83
Turnover.
Unfav Off. Supplies, and Furniture & Fixtures, paritally offset by fav. Prof. Svc
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
$6,707,881.00
2,390,590.00
1,800,442.00
0.00
-------------
$10,898,913.00
$7,242,368.42 $6,851,130.74
3,441,008.96 3,474,639.66
2,519,344.03 2,415,622.70
95,000.00 95,000.00
$13,297,721.41 $12,836,393.10
$391,237.68 5.40%
(33,630.70) -0.98%
103,721.33 4.12%
0.00 0.00%
$461,328.31 3.47%
CO
CD
11/26/2002
$3,576,730.00
$3,576,730.00
$3,990,198.36
$3,990,198.36
$3,723,204.88
$3,723,204.88
$266,993.48 6.69%
-------
$266,993.48 6.69%
Division Total
Department Total
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2002
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$136,927.14
25,683.21
104,383.13
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operatin
$2,581,264.00
224,218.00
771,248.00
$2,589,247.77
175,818.00
1,225,132.59
$2,452,320.63
$150,134.79
$1,120,749.46
5.29% Turnover.
14.61% Fay. due to reduced spending in Data Proc., Office Supplies, & Prof. Svc
8.52% Fay. due IT Oper., Micrographics, Equip. Rental, and Telephones.
'a n.) cra CD
11/26/2002
Litigation
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Warrants
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel $2,132,370.00 $2,182,911.04 $2,183,613.34 ($702.30) -0.03% -
Controllable Operating 1,781,467.00 1.751,341.12 1,355,750.77 395,590.35 22.59% - Fay. Court Transcripts $14,000, Expert Witness Fees and Mileage $12,505, Filing Fees
$34,111, Professional Services $33,779, Special Prosecuting Attorneys $15,000, Transcript
on Appeals $2,751 and Witness Fees and Mileage $73,289 due to case requirements,
Fay. Library Continuations $28,019, Membership, Dues and Publications $11,703, Training
$7,361 and Travel & Conference $4,636 due to dept. effort to control costs, Fay. Grant Match
$110.684. Printing $26,347 due to increased use of Print Shop and reduced outside
printing, Fay. Office Supplies $28,217 and Postage $1,000 partially offset by unfav. Computer
Research Service ($5,014) for increased Lexis-Nexis usage, Extradition Expense ($2,165),
and unbudgeted Car Allowance ($150) and Communications ($258)
Non-Controllable Operating 1.793,991.00 2,164,249.98 2,091.897.86 72,352.12 3.34% - Fay. Into Tech CLEMIS $15,180, Bldg. Space $9,970, Micrographics and Reproductions
$2,500, Radio Communications $3,082, Mail Room $574 and Telephone Communications
$91,504 partially offset by unfav. Info Tech Operations ($17,075), Motor Pool ($12,974) due to
use of an additional vehicle, Print Shop ($12,345) and Convenience Copier ($8,200)
Operating Transfer 0.00 31,000 31,000 $0.00 0.00%
$5,707,828.00 $6,129,502.14 $5,662,261.97 $467.240.17 7.62%
$7,074,440.00 $7,017,066.00 $6,363,153.29 $653,912.71 9.32% - Turnover
56,492.00 102,488.00 24,662.29 77,805.71 75.92% - Fay. Personal Mileage $35,333 due to less than anticipated usage, Grant Match $43,296
offset by unbudgeted Clothing Allowance ($750) and Communications ($73)
0.00 0.00 149.00 (149.00) 0.00% Unfav. Radio Communications ($149) two months charges for new pagers in the Child
Sexual Assault (C.S.A.) section
$7,130,932.00 $7,119,554.00 $6,387,984.58 $731,569.42
$2,027,327.00 $2,027,327.00 $1,896,314.86 $131,012.14 6.46% - Turnover
2,758.00 41,358.00 27,912.36 13,445.64 32.51% - Fay. Educational Supplies $12,230, FA Expendable Equipment Expense $1,340 and
Personal mileage $608 offset by unbudgeted Clothing Allowance ($750) and Court
Transcripts ($182)
0.00 0.00 0.00 0.00 0.00%
$2,030,085.00 $2,068,685.00 $1,924,227.22 $144,457.78 6.98%
10.28%
Appellate
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$1,491,517.00
6,885.00
0.00
$1,497,447.97
7,214.00
0.00
$1,414,955.97 $82,492.00
4,477.72 2,736.28
0.00 0.00
5.51% - Turnover
37.93% - Fay. Personal Mileage $2,736 due to less than anticipated usage
0.00%
$1,498,402.00 $1,504,661.97 $1,419,433.69 $85,228.28 5.66%
Department
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
$12,725,654.00
1,847,602.00
1,793,991.00
0.00
$12,724,752.01
1,902,401.12
2,164,249.98
31000.00
$11,858,037.46
1,412,823.14
2,092,046.86
31,000 00
$866,714.55
489,577.98
72,203.12
0.00
6.81%
25.73%
3.34%
0.00%
-0
0) $16,367,247.00 $16,822,403.11 $15,393,907.46 $1,428,495.65 6.49% CO
CD
11/22/2002
CO
$1,040,392.00 $1,152,475.98 $1,170,474.09 ($17,998.11) -1.56%
492,736.00 , 613,831.43 489,793.54 $124,037.89 20.21%
736,168.00 758,497.00 797,082.41 ($38,585.41) -5.09%
$2,269,296.00 $2,524,804.41 $2,457,350.04 $67,454.37 2.67%
$1,111,179.00 $1,128,764.27 $1,083,708.77 $45,055.50 3.99% Fax. Salaries $35,400, OT $4,100 and Fringes $5,600 due to turnover.
811,417.00 893,507.85 654,657.72 $238,850.13 26.73% Fay. Office Supplies $169,500, Officer Training $21,100, Uniform Replcement $20,700
Uniform Cleaning $18,200 and Prof. Services $9,300 as a result of usage.
488,940.00 513,300.00 4,055,491.08 ($3,542,191.08) -690.08% Print Shop tax. $17,400 as usage less than anticipated; Bldg Space unfav. ($3,559,600).
See offset in Corrective Services.
36,667.00 36,667.00 $0.00
$2,411,536.00 $2,572,239.12 $5,830,524.57 (83,258,285.45) -126.67%
$19,702,638.00 $19,783,670.79 $19,844,685.12 ($61,014.33) -0.31% Fay. Fringes $206,000 offset by Unfav Salaries ($267,000) due overtime.
6,828,722.00 6,871,798.57 6,753,500.32 $118,298.25 1.72% Fax. Hospitalization of Prisoners $900,500, Custodial Supplies $144,600, Drugs $50,800,
Dry Goods $43,400, Culinary Supplies $16,000, FA Expend Equip. $16,000 offset by
Unfav. Outside Prisoner Housing ($882,000) Medical Services Physicians ($129,000) and
Provisions ($42,000) as a result of usage.
6,242,729.00 6,645,461.46 3,298,981.20 $3,346,480.26 50.36% Fax Bldg Space $3,559,600, CLEMIS $156,400, Radio Communications $1,900 offset by
Unfav. Info Tech Operations ($251,000), Motor Pool ($116,700), Copier Rental ($3,700) as a
result of usage. Unfav. offset by fay. Building Space charges billed to Admin. Services.
98,000.00 98,000.00 $0.00
$32,774,089.00 $33,398,930.82 $29,995,166.64 $3,403,764.18 10.19%
Fax. Salaries $124,400 and Fringes $375,700 due to turnover.
Fay. Custodial Supplies $57,300 offset by Unfav. Office Supplies ($25,000) and Groc.eries
($22,000) as a result of usage.
804,970.00 806,450.00 823,851.66 ($17,401.66) -2.16% Unfav. Radio Communications ($11,100), Insurance Fund ($5,900) and Print Shop ($400)
as a result of usage.
5,250.00 5,250.00 $0.00 0.00%
$14,806,258.00 515,058,080.38 $14,565,018.63 $493,061.75 3.27%
Fax. Salaries $148,400 and Fringes $266,800 due to turnover.
Fax. FA Expend Equip $17,900 offset by Unfav. Equip Repairs Maint ($106,900), Office
Supplies ($40,300), Professional Services ($200) as a result of usage.
2,386,303.00 3,816,522.00 $3,934,623.40 ($118,101.40) -3.09% Fax Sheriff Aviation $195,400 offset by Unfav. Motor Pool ($202,500), Into Tech E quip
Rental ($85,700), Telephone ($11,700), CLEMIS ($9,900), Insurance Fund ($2,000) and
Radio Communications ($1,700) as a result of usage,
298,728.00 $298,728.00 $o. oo 000%
$28,142,160.00 $30,589,915.94 $30,422,353.04 $167,562.90 0.55%
$13,657,888.00 $13,892,434.00 $13,392,296.91 $500,137.09 3.60%
343,400.00 353,946.38 343,620.06 $10,326.32 2.92%
$25,493,832.00 $26,100,364.53 $25,685,132.11 $415,232.42 1.59%
$262,025.00 $374,301.41 $503,869.53 ($129,568.12) -34.62%
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
SHERIFF'S DEPARTMENT
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2002 FAVORABLE
ACTUAL (UNFAVORABLE: PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-13
(.13
Sheriff's Office
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Administrative Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
Corrective Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
Corrective Services-Satellites
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
Patrol Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
Fay, Fringes $900 offset by Unfav. Salaries ($18,900) due to overtime.
Fax. Grant Match $73,100, Contracted Services $53,700 offset by Unfav. FA Expendable
Equipment ($2,800) due to usage.
Fax. Insurance Fund $7,100, Copier Rental $1,000 offset by Unfav. Motor Pool ($36,900)
and Radio Communications ($9,800) due to usage.
11/2512002
CO Technical Services
Controllable Personnel $8,632,120.00 $8,635,597.73 $8,608,429 12 $27,168.61 0.31% Fay. Fringes $50,100 offset by Unfav. Salaries ($22,900) due to turnover.
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
SHERIFFS DEPARTMENT
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE: PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Controllable Operating 1,741,163.00 2,054,651.44 $1,237,827.14 $816,824.30 39.75% Fay. Budgeted Projects $980,600, Micro Graphics $10,000 offset by Unfav. Lab Supply
($61,300), Deputy Supplies ($42,800), FA Expend Equip ($35,200), Evidence Fund NET
($19,500), Equip Repairs Maint ($12,500) and Personal Mileage ($2,500) as a result of
reclassifying Budgeted Projects from Non-Controllable Operating to Controllable
Operating and usage.
Non-Controllable Operating 1,505,347.00 526,406.96 $1,770,557.42 ($1,244,150.46) -236.35% Unfav. Sheriff Aviation ($980,600), Insurance Fund ($214,000), Motor Pool ($120,500),
Equip Rental ($2,900), Convenience Copier ($1,600), Print Shop ($700) offset by Fav.
Telephone Communications $46,900, Radio Communications $19,300 and Micrographics
$10,000 as a result of reclassifying Budgeted Projects from Non-Controllable Operating
to Controllable Operating and usage.
Operating Transfer Out 161,916.00 $137,916.00 $24,000.00 14.82%
$11,878,630.00 $11,378,572.13 $11,754,729.68 ($376,157.55) -3.31%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$69,638,049.00 $70,693,307.30 $69,784,726.12
10,479,463.00 11,162,037.08 9,983,268.31
12,164,457.00 13,066,637.42 14,680,587.17
600,561.00 576,561.00
$908,581.18
1,178.768.77
(1,613,949.75)
24,000.00
1.29%
10.56%
(8.86)
$92,281,969.00 $95,522,542.80 $95,025,142.60 $497.400.20 0.52%
11/25/2002
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Non-Controllable Operating
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$1,865,148.00 $1,868,698.16 $1,740,929.45 $127,768.71 6.84% - Turnover
475,659.00 571,684.40 $503,266.66 68,417.74 11.97% - Fav. Public Info $26,000, Legal Expense $12,600, Prof. Services $12,400, County
Audit $7,500, Office Supplies $3,800, Communications $3,500, Legal services
$1,100, Printing $1,000 and Historical Commission $500.
322,924.00 334,732.36 $322,024.44 12,707.92 3.80% - Fay. Info Tech Operations $5,100,Mail Room $4,100, Printing $4,100 offset by
Unfav. Motor Pool ($600).
$2,663,731.00 $2,775,114.92 $2,566,220.55 $208,894.37 7.53%
Library Board
Controllable Personnel
Controllable Operating
$961,590.00 $982,938.64 $932,376.56 $50,562.08 5.14% - Turnover
736,180.00 736,346.00 778,332.96 (41,986.96) -5.70% - Unfav. Data Prosc. Devl. ($46,670) reimbursed by Lib. Svs. Tech. Act revenue,
Library Cont. ($32,691) due to update of law materials and Commodities ($260).
Offsetting favorability in Comp. Research $19,359, Equip. Repair & Maint. $1,800,
Lib. Add. Sat. $9,583, and Travel & Conference $931.
993,757.00 998,473.82 973,120.45 25,353.37 2.54% - Fay. IT Operations, Mail Room, Print Shop, and Tele Comm.
$2,691,527.00 $2,717,758.46 $2,683,829.97 $33,928.49 1.25%
$2,826,738.00 $2,851,636.80 $2,673,306.01 $178,330.79 6.25%
1,211,839.00 1,308,030.40 1,281,599.62 26,430.78 2.02%
1,316,681.00 1,333,206.18 1,295,144.89 38,061.29 2.85%
$5,355,258.00 $5,492,873.38 $5,250,050.52 $242,822.86 4.42%
CC)
CD
Cr.) 11/15/2002
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
DRAIN COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE: PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Drain Commissioner (101)
Controllable Personnel $2,383,459.00 $2,556,864.98 $2,419,979.02 $136,885.96 5.35% -Fav. Salaries and Fringes due to Watershed Management Program three unfilled positions
155,705. Unfav. budgeted salaries and fringe benefits (18,819) are based upon prior history
and distribution of salaries between all systems and projects. Reimbursements to the
General Fund will fluctuate with the actual allocation of salaries and fringe benefits to water,
sewer, and drain systems.
Controllable Operating 174,961.00 387,099.62 239,522.76 147,576.86 38.12% -Fay. Watershed Management Program expenses not used during FY 2002 168,446.
-Unfav. Travel and Conference over due to traveling to Washington D.C. for obtaining
Federal Grants for the Oakland County Drain Commissioner's Office (10,910) Computer
research service for West Law Service used by Drain Commissioner's legal staff (9,039).
Non-Controllable Operating 825,930.00 1,002,965.26 921,188.45 81,776.81 8.15% -Fav. Drain Equipment does not own new copy machines and other equipment lowering
expenses 76,232. Radio expenses paid by Drain Equipment Fund 51,399. Unfav. Increased
Transfers (Out) 56,165.00 51,665.00 51,665.00 $0.00 0.00% use of mainframe for access for GIS and Data Warehouse (55,568).
Total $3,440,515.00 $3,998,594.86 $3,632,355.23 $366,239.63 9.16%
Department Total $3,440,515.00 $3,998,594.86 $3,632,355.23 $366,239.63 9.16%
CO co
1\-1 61.xls 11/2512002
Emergency Response &
Preparedness
Controllable Personnel
Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE: PERCENT
Administration
Controllable Personnel $2,026,394.00 $2,050,698.88 $2,049,130.37 $1,568.51 0.08% - Turnover
EXPLANATION OF SIGNIFICANT VARIANCES
Controllable Operating 269,968.00 289,633.81 214,665.64 74,968.17 25.88% - Favorable Professional Services, Travel & Conference and Membership,
Dues & Publications due to a change in contract providers.
Non-Controllable Operating 418,023.00 437,378.28 472,361.92 (34,983.64) -8.00% - (Unfav.) Telephone Communication.
$2,714,385.00 $2,777,710.97 $2,736,157.93 $41,553.04 1.50%
Non-Controllable Operating
$0.00 $501,809.38 $511,875.37 ($10,065.99) -2.01% - Unfav. overtime due to (Emergency Operations Center) EOC activation/
Anthrax Emergency.
$0.00 $2,390,438.70 $2,170,521.28 $219,917.42 9.20% - Favorable Communications, $9,729, due to change in contract provider for
weather radar system including favorability in Maintenance Contract $34,086,
due to siren replacements. Also, favorable volunteer programs $15,787, due to
Radio Communications Fund purchasing 12 radio repeaters. Favorable Training
Funds in the amount of $75,000, for local fire depts. for training of (WMD)
Weapons of Mass Destruction. Favorability in Disaster Supplies,
$57,569 including Fay. Professional Services $28,427 by Sandia,
for (Vunerability Assessment) including favorability in local dispatch training offset by
(Unfavorable) Medical and Educational Supplies totaling ($631) and ($49)
$0.00 $276,697.40 $354,318.64 ($77,621.24) -28.05% - Unfav. I.T. Operations, and Telephone Communications and
(Unfav.) Radio Communications for the purchase of 12
radio repeaters for Emergency Response and Preparedness.
$0.00 $3,168,945.48 $3,036,715.29 $132,230.19 4.17%
Auditing
Controllable Personnel $1,129,292.00 $1,146,636.18 $1,086,012.33 $60,623.85 5.29% - Turnover
Controllable Operating 30,385.00 29,624.00 23,760.44 5,863.56 19.79% - Favorability reflects training $1,040, office supplies
and data processing supplies $1,186, mileage $2,738 and travel and conference
in the amount of $899.
Non-Controllable Operating 252,885.00 256,254.84 207,111.30 49,143.54 19.18% - Favorable I.T. Operations and telephone communications.
$1,412,562.00 $1,432,515.02 $1,316,884.07 $115,630.95 8.07%
Ca
CD
FA; 11/25/2002
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE: PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Corporation Counsel
Controllable Personnel $1,690,556.00 $1,702,600.09 $1,618,978.23 $83,621.86 4.91% - Turnover
Controllable Operating 49,929.00 48,260.00 38,259.03 10,000.97 20.72% - Favorable due to less than anticipated usage of court costs $3,114, Reporter & Steno SW.
$4,517, & Personal Mileage $2,000 which includes computer research services of $369.
Non-Controllable Operating 228,175.00 230,946.69 224,300.15 6,646.54 2.88% - Favorable telephone communications
$1,968,660.00 $1,981,806.78 $1,881,537.41 $100,269.37 5.06%
Department Total
Controllable Personnel $4,846,242.00 $5,401,744.53 $5,265,996.30 $135,748.23 2.51%
Controllable Operating 350,282.00 2,757,956.51 2,447,206.39 $235,781.95 8.55%
Non-Controllable Operating 899,083.00 1,201,277.21 1,258,092.01 $74,968.17 0.00%
$6,095,607.00 $9,360,978.25 $8,971,294.70 $389,683.55 4.16%
"1:1
CD
CT) 11/25/2002
Purchasing
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$298,501.00 $298,501.00 $293,984.50 $4,516.50 1.51% - Turnover
11,300.00 24,122.00 22,691.93 1,430.07 5.93% - Favorable Workshops and Meetings due to less than anticipated usage.
9,281.00 9,781.00 9,281.98 499.02 5.10% Favorable due to minimal Printing.
$319,082.00 $332,404.00 $325,958.41 $6,445.59 1.94%
$915,464.00 $919,413.29 $869,928.46 $49,484.83 5.38% - Turnover
41,662.00 51,424.00 39,991.33 11,432.67 22.23% - Favorable Advertising, Spring of 2002, $7,159, including Favorable Travel and Conference,
$ 2,263, due to the utilization of CRIMP monies and a reduction of use of Membership, Dues
and Publication $1,672 and Office Supplies $337.
135,277.00 180,065.10 • 177,198.93 2,866.17 1.59% Favorable Telephone Communications.
$1,092,403.00 $1,150,902.39 $1,087,118.72 $63,783.67 5.54%
Equalization
Controllable Personnel
Controllable Operating
$6,339,036.00 $6,341,997.98 $5,787,258.94
408,441.00 375,802.40 234,281.66
2,549,527.73 2,589,716.23 (40,188.50)
8.75% - Turnover
37.66% - Favorable Personal Mileage, $40,776, due to Appraiser reassignments including
favorability in Office Supplies $30,899, Postage $40,900, Printing $5,000, and Professional
Services $5,350, Travel & Conference $2,044.69, Advertising $773, Communications $800
including Capital Outlay $12,187 and Postage $2,788, due staff vacancies.
-1.58% (Unfav.) I.T. Operations.
$554,739.04
141,520.74
Non-Controllable Operating 1,528,897.00
$656,071.28 7.08%
Fiscal Services
Controllable Personnel
Controllable Operating
$339,798.08
$43,617.74
$8,276,374.00 $9,267,328.11 $8,611,256.83
$4,962,075.00 $5,069,235.62 $4,729,437.54
193,647.00 200,128.65 156,510.91
6.70% - Turnover
21.79% - Favorable Printing $14,844, Advertising $542, Mileage $445 and Training $30,700 due to
less than anticipated usage offset by (Unfav.) Memberships, Dues & Publications ($2,914).
Non-Controllable Operating 836,575.00 1,776,419.92 2,037,042.90 ($260,622.98) -14.67% - (Unfav.) due to reporting changes for GASB 34.
$122,792.84 1.74%
119,391.55
193.62
(3,218.47)
Reimbursement
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$5,992,297.00 $7,045,784.19 $6,922,991.35
$1,857,296.00 $1,941,905.69 $1,822,514.14
116,315.00 69,894.82 69,701.20
439,752.00 567,561.55 570,780.02
6.15% - Turnover
0.28%
-0.57% - ((inlay.) I.T. Operations.
$2,413,363.00 $2,579,362.06 $2,462,995.36 $116,366.70 4.51%
71
(.0
11/25/2002
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
$14,372,372.00 $14,571,053.58 $13,503,123.58 $1,067,930.00 7.33%
771,365.00 721,371.87 523,177.03 198,194.84 27.47%
2,949,782.00 5,083,355.30 5,384,020.06 (300,664.76) -5.91%
$18,093,519.00 $20,375,780.75 $19,410,320.67 $965,480.08 4.74%
'a
CD
EXPLANATION OF SIGNIFICANT VARfANCES
11/25/2002
EXPLANATION OF SIGNIFICANT VARIANCES
-0.74% - Per Diem offset by increased revenues.
93.90%
-24.20% - Unfav. Motor Pool ($2,000) and Tele. Comm. ($2,149) due to higher than
0.00% anticipated use.
-1.70%
Administrative
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
Support Services
Controllable Personnel
Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
. AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE)
$159,711.00 $159,711.00 $160,889.29 ($1,178.29)
1,575.00 1,475.00 90.00 1,385.00
13,307.00 17,115.35 21,257.81 (4,142.46)
53,500.00 53,500.00 0.00
Non-Controllable Operating
$174,593.00 $231,801.35 $235,737.10 ($3,935.75)
$1,067,273.00 $1,181,137.98 $1,133,753.24 47,384.74 4.01% - Turnover
46,505.00 61,405.10 42,266.23 19,138.87 31.17% - Fav. Auction Expense $12,320, Equip. Repairs & Maint.$5,500, Equip. Rental
$1,600, Training $750, Cust. Supplies $1,500 and Dry Goods $500 due to
decline in usage, partially offset by unfav. Mail Sys., Mailing Fees, Mem. Dues &
Pub.,Misc., Travel & Conf. & Office Supplies.
981,067.00 1,220,793.45 1,216,313.32 4,480.13 0.37% - Fav. Print Shop
$2,094,845.00 $2,463,336.53 $2,392,332.79 $71,003.74 $0.00
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
$1,226,984.00 $1,340,848.98 $1,294,642.53
48,080.00 62,880.10 42,356.23
994,374.00 1,237,908 80 1,237,571.13
0.00 53,500.00 53,500.00
$46,206.45 3.45%
20,523.87 32.64%
337.67 0.03%
0.00 0.00%
$2,269,438.00 $2,695,137.88 $2,628,069.89 $67,067.99 $0.00
CO CD
11/26/2002
Facilities Engineering
Controllable Personnel
Controllable Operating
5910,552.00 $910,552.00
260,450.00 263,833.60
$910,688.62
256,464.54
Non-Controllable Operating 92,161.00 95,356.20 98,687.77
-0.26%
7.15%
15.24%
2.80%
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$305,575.00 $305,575.00
23,200.00 97,800.00
77,711.00 78,111.00
$308,632.12 (53,057.12) -1.00% - Technical Support Unit costs (FM&O Fund) charged inadvertently to General Fund.
79,315.87 18,484,13 18.90% - Fav. Appraisal Fees, Land Surveys, and Title Search costs due to a lower than
expected level of County real estate activity.
48,338.89 29,772.11 38.12% - Fav. Information Technology Operations cost
$406,486.00 $481,486.00 $436,286.88 $45,199.12 9.39%
($136.62) -0.02%
7,369. 06 2.79% - Fay. Travel & Conference and Personal Mileage costs due to proximity of projects
requiring less travel.
(3,331.57) -349% - Unfav. Telephone Communications costs
$1,263,163.00 $1,269,741.80 $1,265,840.93 $3,900.87 0.31%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$1,216,127.00
283,650.00
169,872.00
---------
$1,669,649.00
$1,216,127.00 $1,219,320.74 ($3,193.74)
361,633.60 335,780.41 25,853.19
173,467.20 147,026.66 26,440.54
$1,751,227.80 $1,702,127.81 $49,099.99
(D
CA)
CO 11/15/2002
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
PERSONNEL
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$288,767.00
10,519.00
10,554.00
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$288,767.00 $289,616.23 ($849.23) -0.29%
10,219.00 6,157.10 $4,061.90 39.75% - Favorability in all categories.
15,567.70 17,725.66 ($2,157.96) -13.86% - Fay. Con. Copier $2,537 offset by unfav unbudgeted Print Shop ( $4,988).
$309,840.00 $314,553.70 $313,498.99 $1,054.71 0.34%
Human Resources
Controllable Personnel $2,289,780.00 $2,383,292.65 $2,234,234.79 $149,057.86 6.25% - Fav. Turnover and Overtime $2,866.
Controllable Operating 546,278.00 458,599.48 429,991.36 $28,608.12 6.24% - Fav. Exam. Mat. $6,708 & Recruitment Exp. $61,110 due to economy downturn also
fay. Travel & Conf. $2,228, Data Processing Sup. $4,514, !dent. Sup. $2,874 and
Office Supplies $5,956 partially offset by unfav. Intern Program( $12,439) due to
additional students utilized by County, and Exp. Equip. Exp. ($83,992) transferred to
Project Work Order Fund for the purchase of furniture and related renovation in E.O.E
Non-Controllable Operating 453,035.00 993,270.10 970,443.94 $22,826.16 2.30% - Fav. Tel. Comm. $9,670 with balance of favorability reflected in Emp. Rel. expenditun
Operating Transfer 83,992.00 83,992.00 Mail Room $3,600 and Print Shop $2,188, partially offset by unfav. I.T. Operations
($21,345) - charges more than expected and Cony. Copier ($5,540) due to
$3,289,093.00 $3,919,154.23 $3,718,662.09 $200,492.14 5.12% heavy usage.
Employee Relations
Controllable Personnel $611,453.00 $625,815.24 $645,115.47 ($19,300.23) -3.08% - Unfav. Turnover, partially offset by fav. Overtime $7,660.
Controllable Operating 245,778.00 239,278.00 186,655.23 52,622.77 21.99% - Fay. In all categories.
Non-Controllable Operating 169,912.00 176,549.30 177,962.26 (1,412.96) -0.80% - Fav. Print Shop $17,710 due to a delay in printing new Merit System books.
Unfav. Unbudgeted Tel. Comm. ($13,155) is offset in Human Services favoribility.
Unfav. Con. Copier ($5,270) due to heavier than anticipated usage.
$1,027,143.00 $1,041,642.54 $1,009,732.96 $31,909.58 3.06%
Department Total
Controllable Personnel $3,190,000.00 $3,297,874.89 $3,168,966.49 $128,908.40 3.91%
Controllable Operating 802,575.00 708,096.48 622,803.69 85,292.79 12.05%
Non-Contiollable Operating 633,501.00 1,185,387.10 1,166,131.86 19,255.24 1.62%
Operating Transfer 83,992.00 83,992.00
$4,626,076.00 $5,275,350.47 $5,041,894.04 $233,456.43 4.43%
-13
CO CD
Co 11/26/2002
$330,299.00 $176,999.00 $165,580.02 $11,418.98 6.45% - Variance reflects favorability of Fringe Benefits due to error in FY2002 Salary Forecast which was
corrected for FY2003.
9,696,391.00 9,995,967.00 10,900,399.68 (904,432.68) -9.05% (Unfav.) FIA (Family Ind. Agency) due to costs incurred for the care of neglected and abused wards
of the court.
17,836.00 18,260.00 18,669.10 (409.10) -2.24% (Unfav.) Copier Chgs.
$10,044,526.00 $10,191,226.00 $11,084,648.80 ($893,422.80) -8.77%
$23,183,728.00 $23,453,775.68 $22,247,056.90 $1,206,718.78 5.15% - Fay due to staff turnover offset by (Unfav) overtime from high activity in Jail Health.
4,153,510.00 4,967,903.76 5,054,174.71 (86,270.95) -1.74% - (Unfav.) Professional Services ($132,875) due to under appropriation offset by Favorable Interpreter
Fees $10,000, Licenses & Permits $3,494 and Personal Mileage $33,110.
3,122,996.00 3,818,973.18 3,380,662.44 438,310.74 11.48% - Favorable due to over appropriation of I.T. Operations and Telephone Communiations.
0.00 99,995.00 99,995.00 0.00
$30,460,234.00 $32,340,647.62 $30,781,889.05 $1,558,758.57 4.82%
$10,080,290.00 $10,285,226.26 $9,526,104.55 $759,121.71 7.38% - Fay due to delay in completion of new Secure Detention Facility.
3,065,033.00 3,060,552.46 3,285,054.60 (224,502.14) -7.34% • (Unfav.) ($242,047) Increase in Teachers Contractual Svs. due to fiscal years overlapping
offset by favorable Medical Physicians Services $17,545 due to lower population of residents and
change in contract provider.
2,224,472.00 2,294,828.64 2,232,661.38 62,167.26 2.78% - Favorable Telephone and Radio Communications due to delay in completion of Secure
Detention Facility.
$15,369,795.00 $15,640,607.36 $15,043,820.53 $596,786.83 3.82%
COUNTY OF OAKLAND
P( 2002 YEAR END REPORT
EXPENDITURES
HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Health
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer
Children's Village
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$33,594,317.00 $33,916,000.94 $31,938,741.47
16,914,934.00 18,024,423.22 19,239,628.99
5,365,304.00 6,132,061.82 5,631,992.92
0.00 99,995.00 99,995.00
$55,874,555.00 $58,172,480.98 $56,910,358.38
$1,977,259.47
(1,215,205.77)
500,068.90
0.00
$1,262,122.60 2.17%
az) CD
5.83%
-6.74%
8.15%
0.00%
11/25/2002
Veteran's Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
MSU Ext. - Oakland County
Controllable Personnel
Controllable Operating
$684,324.00
120,234.00
$731,618.27
126,386.93
$685,819.04
104,841.05
Non-Controllable Operating 351,340.00 373,926.00 363,936.95
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
PUBUC SERVICES
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Public Services - Admin.
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$147,253.00 $147,253.00
7,800.00 7,800.00
7,908.00 7,908.00
$147,733.42
7,799.22
7,213.73
($480.42)
0.78
694.27
-0.33%
0.01%
8.78% - Fav. Motor Pool due to lower usage.
$162,961.00 $162,961.00 $162,746.37 $214.63 0.13%
$1,324,534.00 $1,328,479.25 $1,325,747.54 $2,731.71 0.21% - Turnover
308,147.00 301,875.50 215,420.88 86,454.62 28.64% - Fay. Equip. Rep. & Maint. $1,200, Service Momentos $1,700, Soldier Burial $80,300 due to
decline in number of qualifying soldier deaths.
233,375.00 240,429.66 237,708.72 2,720.94 1.13% - Fav. Tele. Comm. $9,9,110, partially offset by unfav. Motor Poor ($1,243), Print Shop ($800) and
Con. Copier ($3,842) due to understated budget.
$1,866,056.00 $1,870,784.41 $1,778,877.14 $91,907.27 4.91%
Community Corrections
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$2,631,998.00 $2,626,360.14 $2,268,515.10
797,635.00 811,133.87 745,909.49
533,970.93 671,065.26 (137,094.33)
44,000.00 44,000.00 0.00
13.63% - Turnover, partially offset by unfav. Unbudgeted Overtime ($38,700).
8.04% - Change in court criteria eliminated participants once eligible for the Virtual Reality Step Down
program resulting in fav. Contractual Services $79,500, partially offset by unfav. Mem. Dues &
Pub. ($2,300), unbudgeted Maint. Contract ($1,700), and Materials & Supplies ($34,200) which is
reflected in fav. Revenue for participant paid drug testing.
-25.67% - Unfav. IT Operations ($88,400), Motor Pool ($6,570), Mail Room ($2,000), Print Shop ($5,000),
Con. Copier ($9,000) and Tele. Comm. ($33,000) due to understated budgets and usage.
$357,845.04
65,224.38
415,115.00
$3,844,748.00 $3,971,464.94 $3,685,489.85 $285,975.09 7.20%
$45,799.23 6.26% - Turnover
21,545.88 17.05% - Both Contractual Services & Commodities were fav. In all categories with the exception of Rent ($138).
Sales Tax ($50) and Custodial Supplies ($112) due to no allocation.
9,989.05 2.67% - Telephone Comm. fay. $27,600, Motor Pool $3,290 and Print Shop $6,500 Partially offset by unfair.
IT Operation ($25,000), Mail Room ($1,800) and Con. Copier ($580) due to higher than anticipated
usage.
$1,155,898.00 $1,231,931.20 $1,154,597.04 $77,334.16 6.28%
Medical Examiner
Controllable Personnel $2,072,921.00 $2,156,765.36 $2,303,500.96 ($146,735.60) -6.80% - Unfav. Turnover along with unfair. Overtime of ($8,000)
Controllable Operating $608,512.00 577,689.21 $621,404.21 ($43,715.00) -7.57% - Unfav. Medical Services Autopsies ($3,500) due to delayed payment to contracted Doctor. Unfav.
Film & Processing ($11,880) due to photos needed for all death scene investigations and higher
developing costs. Unfav. Professional Services ($36,200) due to large number of cases that
require outside toxicology laboratory testing & tests for legal & illegal drugs. (Partial revenue offset)
Unfav. Transport ($10,335), Laundry & Cleaning ($214), Licenses & Permits ($250) due to higher
volume of cases. Unfav. Travel & Conference ($11,650) due to unexpected conference on terrorism
partially offset by fav. Training $5,400. Unfav. Freight & Express & Postage due to rate increase
& volume. Fav. Clothing Allowance, Equip. Rental, Micro. & Repod., Cust. Sup. and Lab. Supplies
serve to partially offset unfav. in Contractual Services & Commodities.
Non-Controllable Operating $939,636.00 1,000,892.87 $910,630.76 $90,262.11 9.02% - Fav. IT Operations, $80,841, Tele. Comm. $16,333, Mail Room $2,200 partially offset by unfav.
-0 Equip. Rental ($6,000), Motor Pool ($500) and Con. Copier due to higher than anticipated volume.
CD $3,621,069.00 $3,735,347.44 $3,835,535.93 ($100,188.49) -2.68%
11/26/2002
Animal Control
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL /UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Circuit Court Probation
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$1,449,774.00 $1,464,259.12 $1,373,512.13 $90,746.99 6.20% - Tumover & Overtime fav. $5,000
120,888.00 121,569.21 115,413.68 6,155.53 5.06% - Predominately fay. With the exception of unbudgeted Advertising ($100), Equip. Replacement ($1,000)
Adj. Prior Year Rev ($1,800). Unfav. Animal Supplies ($1,740), Cust. Supplies ($2,300), and Postage
($950) due to heavier usage.
518,440.00 526,206.49 539,873.24 (13,666.75) -2.60% - Unfav. Motor Pool ($7,700), Tele Comm. ($12,700) and Ins. Fund ($1,200) due to understated
budgets.
$2,089,102.00 $2,112,034.82 $2,028,799.05 $83,235.77 3.94%
$0.00 $0.00 0.00 0.00%
51,539.00 53,647.00 41,445.21 12,201.79 22.74% - Office Supplies
849,763.00 869,670.92 811,439.10 58,231.82 6.70% - Telephone Communications
$901,302.00 $923,317.92 $852,884.31 $70,433.61 7.63%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$8,310,804.00 $8,454,735.14 $8,104,828.19
2,014,755.00 2,000,101.72 1,852,233.74
3,315,577.00 3,553,004.87 3,541,867.76
44,000.00 44,000.00
$13,641,136.00 $14,051,841.73 $13,542,929.69
$349,906.95
147,867.98
11,137.11
0.00
$508,912.04 3.62%
co
CD
4.14%
7.39%
0.31%
11/26/2002
5.07%
6.71%
-1.85%
4.42%
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
COMMUNITY AND ECONOMIC DEVELOPMENT
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$504,549.00 $540,008.61 $542459.76 ($2A51.15) -0.45% - Variance due to reclassification of two Automation Alley positions.
469,605.00 525,102.97 457,637.25 67,465.72 12.85% - Fay. Professional Services 21,483 due to payment for Rails to Trails project by Planning
& Economic Development Division and fav. for forthcoming Solid Waste Plan update;
fav. Memberships, Dues & Publications 29,179 based on cost of requested memberships;
fay. Legal Services 5,100 and Advertising 4,243 for forthcoming projects and plan update;
and fav. Travel & Conference 8,920.
49,690,00 185,202.15 202,167.57 (16,965.42) -9 16% - Unfav. Print Shop (13,773) primarily for Automation Alley quarterly newsletter and
membership kits.
$1,023,844.00 $1,250,313.73 $1,202,264.58 $48,049.15 3.84%
Planning and Economic Development Services
Controllable Personnel $2,862,124.00 $2,898,907.76 $2,721,992.35 $176,915.41 6.10% - Turnover •
Controllable Operating 677,710.00 875,751.58 828,096.97 47,654.61 5.44% - Fay. Printing costs 61,464 due to placement of Community Profiles data on the web site
rather than being printed; also other printing projects were not undertaken in FY 2002
including special research printing projects; fay. Advertising 34,473 pending selection of
most effective medium for business development promotion; fav. Business Recruitment
6,328 due to delay of overseas trade mission; and fav. Photo Supplies 6,362. Fay. partial
offset by unfav. Professional Services (41,479) for higher than expected cost for develop-
ment of a CD-ROM for business promotion and employee attraction; Data Processing
•
(10,508) for purchase of marketing database; and Rent (10,514) for design studio due to
payment of 13 months in FY 2002.
Non-Controllable Operating 755,977.00 803,511.95 804,880.61 (1,368.66) -0.17% - Unfav. IT Operations (49,734) due, in part, to addition of computers for the One-Stop Shot
to access map information; largely offset by fav. Print Shop 20,395 for projects not
printed including the Street Atlases and a catalogue of PEDS products and services for
$4,295,811.00 $4,578,171.29 $4,354,969.93 $223,201.36 4.88% use in the One-Stop Shop; fay. Telephone Communications 17,450; and Mail Room 9,83C
Community and Home Improvement
Controllable Personnel
Controllable Operating 335,250.00 335,250.00 $333,900.00 1,350.00 0.40% - Actual is County Match required for the HOME Investment Partnership Grant.
Non-Controllable Operating
$335,250.00 $335,250.00 $333,900,00 $1,350,00 0,40%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$3,366,673.00 $3,438,916.37 $3,264,452.11
1,482,565 00 1,736,104.55 1,619,634.22
805,667.00 988,714.10 1,007,048.18
$5,654,905.00 $6,163,735.02 $5,891,134.51
$174,464.26
116,470.33
(18,334.08)
$272,600.51
13
CD
(L)
11/19/2002
COUNTY OF OAKLAND
FY 2002 YEAR END REPORT
EXPENDITURES
COMMUNITY AND ECONOMIC DEVELOPMENTNVORKFORCE DEVELOPMENT
Workforce Development
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
AMOUNT
ADOPTED AMENDED FY 2002 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
$628,211.00 $628,211.00 $3,521.93 $624,689.07 99.44%
303,706.00 301,907.00 9,050.22 292,856.78 97.00%
94,982.00 96,982.00 927.29 96,054.71 99.04%
$1,026,899.00 $1,027,100.00 $13,499.44 $1,013,600.56 98.69%
$628,211.00 $628,211.00 $3,521.93 $624,689.07 99.44%
303,706.00 301,907.00 9,050.22 292,856.78 97.00%
94,982.00 96,982.00 927.29 96,054.71 99.04%
$1,026,899.00 $1,027,100.00 $13,499.44 $1,013,600.56 98.69%
EXPLANATION OF SIGNIFICANT VARIANCES
- Favorability reflects expenditure pass-through of Workforce Investment Act grant funds,
for which County General Fund dollars were not required.
cu
CD
11/19/2002
19,800.00
91,300.00
2,500,000.00
9,620,616.00
1,300,000.00
2,250,000.00
-
$15,781,716.00
• $3,027,997:00
$481,000.00
55,000.00
5,141.00
2,706.00
2,276.00
2,177.00
20,800.00
62,000.00
23,000.00
$654,100.00
$300,000.00
19,800.00
95,600.00
312,928.25
2,000,000.00
91,300.00
131,595.00
11,870,616 00
1,300,000.00
(3,320.74)
34,929.21
13,117.32
290,434.25
15,131.00
131,595.00
11,870,616.00
1,048,619 03
81,412.00 91,428.00
$15,903,251.25 $13,492,549.07
$2,350,338.58 $2,408,032.94
$515,370.00 $635,569.00
55,000.00 54,320.00
5,141.00 5,141.00
2,706.00 2,706.00
2,276.00
2,177.00 2,276.00
20,800.00 20,740.00
62,000.00 136,620.00
30,000.00 30,000.00
$695,470.00
$420,199.00
($120,199.00)
680.00
2,276.00
(99.00)
60.00
(74,620.00)
0.00%
251,380.97 19.34% Actual expense.
(10,016.00) -12.30%
$2,410,702.18 15.16%
($57,694 36) -2.45%
Most of the variances in "Reserve for Transfer' accounts reflect the remaining
balances after funds have been moved to operating departments.
21,399.00
142,385.00
$209,211.00
52,000.00
169,646.47
(280.00)
484,757.39
133,405.00
400,000 00
91,200.00
100.00%
100.00%
100.00%
100..00%
100.00%
100.00%
100.00%
100 00%
100 00% 12/04/2002
280.00
1
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
BUDGET BUDGET AMOUNT
AS AS FY 2002 FAVORABLE
ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT EXPLANATION
$887,372.00 02.00)
3,320.74
(15,129.21)
82,482.68
22,494.00
2,000,000.00
76,169.00
INON-DEPART. APPROPRIATIONS
COUNTY OPERATIONS
Ad) Prior Years Exp
Ambulance
Doctors/ Hospitals
GIS Automation
Infrastructure Improvements
Insurance and Surety Bonds
Insurance Fund
MAN/WAN
Mental Health Authority
Road Commission - Drain Assessment
Road Commission/Tri Party
Senior Citizen Prescriptions
COUNTY BUILDINGS
COUNTY ASSOCIATIONS
S.E.M.C.O.G.
Area Wide Water Quality
Clinton River Watershed Council
Huron River Watershed Council
Partnership for Saginaw River Watershed
Rouge River Watershed Council
National Assoc. of Counties
Michigan Assoc. of Counties
Traffic Improvement Association
SUNDRY
0.00%
-76.41% Increased demand for service.
86.28%
7.19%
100.00% Northwestern Highway Sector Budget
83.43% Actual expense.
0.00%
-23.32% Actual dues.
1.24% Actual dues.
0.00% Actual dues.
0.00% Actual dues.
100.00%
-4.55% Actual dues.
0.29% Actual dues.
-120.35% Actual dues.
0.00% Actual dues.
-27.59%
$875,973 48 ($455,774.48) -108.47% Reflects unbudgeted DTRF Loan Payback, $567,960
RESERVED FOR TRANSFERS
Expenditures
Basic Readjustment 932,496.00 526,580.00
Capital Outlay 75,000.00 21,399.00
Classification & Rate Change 239,959.00 142,385.00
Contingency $246,321.00 $209,211.00
Defense Attorney Fees 52,000.00 52,000.00
Emergency Salaries 1,026,500.00 169,646.47
Fees/Per Diems - -
Info Tech Development 6,393,806.00 484,757.39
Insurance Reserve Expense 265,000.00 133,405.00
Jury Fees and Mileage 400,000.00 400,000.00
LegisezExpense 195.200.00 91,200.00
284,805.00
3,122,200.00
5,035,000.00
1,408,000 00
5,000,000.00
$2,033,095.00
13,948,227.00
55,700.00
$52,665,052.69
284,805.00
3,081,031.29
5,035,000.00
1,408,000.00
5,000,000.00
$2,075,513.75
13,948,227.00
$48,496,784.53
0.00%
41,168.71 1.32%
0.00%
0.00%
0.00%
($42,418.75) -2.09%
0.00%
55,700.00 100.00%
$54,449.96 0.18%
$4,168,268.16 7.91%
$30,887,027.00 $30,832,577.04
$93,718,479.75 $88,988,912.54 $4,729,567.21 5.05%
25,415,405.16
15,623,021.90
15,000 00
23,809,599.95
16,682,421.06
107.00
1,605,805.21 6.32%
(1,059,399.16) -6.78%
14,893.00 99.29%
$561299 05 1.37% $41,053,427.06 $40,492,128.01
COUNTY OF OAKLAND
FY 2002 YEAR-END REPORT
EXPENDITURES
BUDGET BUDGET AMOUNT
AS AS FY 2002 FAVORABLE
ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT
Office Automation 300,000.00 160,183.00 160,183.00 100.00%
Overtime 53,000.00 18,000.00 - 18,000.00 100.00%
Summer Employment 532,000.00 - - - . .. . . .
$10711282.00 $2,408,766.86 $280.00 $1,881,906.86 78.13%
EXPLANATION
Transfers to Other Funds
Airport Fund -
Building Authority 3,122,200.00
Building Fund 5,035,000.00
CLEMIS 1,408,000.00
Environmental Infrastructure 5,000,000.00
General Activities $0.00
Information Technology Fund 250,000.00
Oak. Enhancement-Community Partnership 55,700.00
$14,870,900.00
TOTAL NON-DEPT. APPROPRIATIONS $45,345,995.00
TRANSFER TO GENERAL PURPOSE FUNDS •
Health Fund 23,597,421.00
Juvenile Maintenance Fund 12,200,789.00
Social Welfare Fund 45,000.00
$35,843,210.00
TOTAL EXPENDITURES $81,189,205.00
90.xls 2 12/04/2002
FY 2002 BUDGET AMENDMENTS
FY 2002 BUDGET AS ADOPTED $ 349,313,032.00
BUDGET AMENDMENTS
M.R. #01220 - 9/06/2002 $ 33,690.00
Circuit Court - use of Mediation Funds for Law Enforcement Block Grant
M.R. #01239 - 09/20/2001
Sheriff, Prosecutor, Circuit Court, Community Corrections - Byrne Memorial Grant $ 98,000.00
M.R. #01260 - 10/0112001 8,939.00
M & B - Equalization Contract with Birmingham
M.R. #01266 - 10/11/2001 7,103.19
Sheriff - Bulletproof Vest
M.R. #01253 - 10/11/2001 $ 14,479.00
Sheriff - Contract with Oakland Township
M.R. #01274 - 10/25/2001 $ 66,195.00
Clerk Register of Deeds - Two (2) Clerk II Positons
M.R. #01261 - 10/25/2001 5,500.00
Board of Commissioners/Library Board - New Mail Card Printer
M.R. #01262 - 10/25/2001 $ 34,000.00
Board of Commissioners/Library Board - New Server
M.R. #01277 - 10/25/2001 $ 38,600.00
Prosecuting Attorney - Drug Awareness
M.R. #01267 - 10/25/2001 $ 31,500.00
EMS - Brandon Township Tornado Warning System
M.R. #01270 - 10/25/2001 $ 500,000.00
Information Technology/County Executive - Transfer EMS to County Executive
M.R. #01284 - 11/08/2001 $ 25,000.00
Sheriff - Use of Forfeited Funds/Drug Awareness
M.R. #01294 - 11/29/2001 $ 36,318.00
M & B Transfer Medical Care Billing to Reimbursement
M.R. #01303 - 11/29/2001 $ 65,974.00
Sheriff - Contract with Oxford Township
Page 1 of 5 Page 47
for Emergency Response Unit
- Eight (8) Support Positions
M.R. #01304 - 11/29/2001 $ 65,974.00
Sheriff - Contract with Brandon Township
M.R. #01302 - 11/29/2001
Sheriff - Contract with Royal Oak Township
M.R. #01326 - 12/13/2001
Sheriff - Contract with Independence Township
M.R. #01327 - 12/13/2001
Sheriff/County Executive - Create Captain Position
M.R. #01334 - 12/13/2001
Circuit Court, Prosecutor, Clerk/Register of Deeds
M.R. #01315 - 12/13/2001
Sheriff - Second Helicopter for Aviation Unit
TOTAL AMENDED BUDGET AS OF 12/31/2001 (1ST QUARTER)
M.R #01285 - 10/25/2001
Public Services - Deroy Foundation Grant
M.R. #02002 - 01/24/2002
M & B - Equalization Contract with Township of Highland
M.R. #02002 - 0112412002
M & B - Equalization Contract with City of Ferndale
M.R. #02005 - 01/24/2002
Facilities Management - New Lease for 52-2 Clarkston District Court
KR. #02010 - 02/21/2002
Sheriff - 48th District Court Security
M.R. #02012 - 02121/2002
Sheriff - Contract with Township of Orion
M.R. #02019 - 02/2112002
M & B - Drain Commissioner - Long Term Water and Sewer Projects
M.R. #02020 - 02/21/2002
M & B - FY 2001 Encumbrance for Purchase Orders
M & B - Clerk Records Conversion
M & B - Indirect Costs for Parks & Recreation
M & B - FY 2001 Carry Forwards
M.R. #02011 - 02/21/2002
$ 85,085.00
$ 142,445.00
$ 134,576.00
$ 414,906.00
$ 649,532.00
$ 351,770,848.19
5,000.00
4,419.00
$ 14,774.00
$ 12,293.00
$ 22,969.00
$ 135,882.00
$ 1,000,000.00
$ 1,232,470.99
$ 1,086,200.00
$ 69,678.00
$ 331,900.00
$ 482,400.00
Page 2 of 5 Page 48
$ 57,880.00
$ 75,630.00
$ 38,000.00
$ 2,900,000.00
$ 359,240,344.18
$ 43,652.00
$ 2,899.00
$ 15,100.00
$ 4,200.00
$ 8,400.00
$ 15,100.00
$ 2,100.00
$ 29,000.00
$ 48,716.00
$ 27,530.00
$ 80,649.00
Sherff - Use of Forfeited Funds for Equipment
M.R. #02024 - 02/21/2002
52nd District Court, Division I - Sobriety Court
M.R. #02027 - 03/14/2002
Circuit Court - Use of Mediation Funds
M.R. #02025 - 03/14/2002
Sheriff Dept - Contract Ext. for Food Vendor
M.R. #02043 - 03/14/2002
M & B - E-Financial System
TOTAL AMENDED BUDGET AS OF 03/31/2002 (2ND QUARTER)
M.R. #02078 - 3/28/2002
County Executive - Emergency Response Grant Agreement
M.R. #02051 - 3/28/2002
Sheriff Dept. - Fire Dispatch for Addison Twp.
M.R. #02052 - 3/28/2002
Sheriff Dept. Fire Dispatch for Commerce Twp.
M.R. #02053 - 3/28/2002
Sheriff Dept. - Fire Dispatch for Groveland Twp.
M.R. #02054 - 3/28/2002
Sheriff Dept. - Fire Dispatch for Highland Twp.
M.R. #02055 - 3/28/2002
Sheriff Dept. - Fire Dispatch for Independence Twp.
M.R. #02056 - 3/28/2002
Sheriff Dept. - Fire Dispatch for Village of Clarkston
M.R. #02057 - 3/28/2002
Sheriff Dept. - Fire Dispatch for Oakland Community College
M.R. #02059 - 3/2812002
Sheriff Dept. - Contract with Oxford Township
M.R. #02041 - 3128/2002
Management & Budget - Accountant II Position for Grants Accounting
M.R. #02058 - 3/28/2002
Sheriff Dept. - Contract with City of Rochester Hills
Page 3 of 5 Page 49
M.R. #02063 - 3/28/2002 $ 1,600,000.00
Circuit, District, & Probate Court/Prosecuting Attorney/Clerk-Register of Deeds-JIMS
$ 23,010.00
$ 707,998.00
$ 47,250.00
$ 31,500.00
$ 1,284,362.00
M.R. #02092 - 4/18/2002
Central Services - Vehicle for Clerk's Office
M.R. #02093 - 4/18/2002
M & B - FY 2002 First Quarter Financial Forecast and Budget Amendments
M.R. #02083 - 4/18/2002
EMS - Tornado Warning System - White Lake Township
M.R. #02084 - 4/18/2002
EMS - Tornado Warning System - Independence Township
M.R. #02085 - 4/18/2002
Emergency Response and Preparedness Projects for Oakland County and Cities,
Villages and Townships
M.R. #03104 - 5/02/2002
Drain Commissioner - 5 new positions
KR. #02105 - 510212002
Emergency Management - Tornado Warning System Expansion for Milford Twp.
M.R. #02107 - 5/02/2002
Sheriff - Contract Amendment for Oakland Township
M.R. #02108 - 5/02/2002
Public Services/Medical Examiner - Create 1 Forensic Pathologist Position
M.R. #02124 - 5/16/2002
Management & Budget/Circuit Court - Use of Mediation Funds for furniture
M.R. #02127 - 5/30/2002
Sheriff - Security at 47th District Court
$ 371,705.00
$ 15,750.00
$ 33,806.00
$ 16,500.00
$ 133,250.00
$ 22,805.00
M.R. #02113 - 513012002 $ 2,000,000.00
Executive Admin. - Use of designated fund balance for Northwestern Highway Ext.
10,000.00 M.R. #02147 - 6/13/2002
Circuit Court - Bryne Formula Grant for Drug Court
TOTAL AMENDED BUDGET AS OF 06/30/2002 (3RD QUARTER) $ 365,815,626.18
M.R. #02157 - 7/18/2002 $ 11,250.00
Management & Budget - Non-Recurring CRIMP Authorization
Page 4 of 5 Page 50
$ 7,069,872.00
$ 18,333.00
$ 10,100.00
$ 1,960,412.00
M.R. #02169 - 7/18/2002
Management & Budget - FY 2002 Second Quarter Forecast & Budget Amendments
M.R. #02171 - 8/08/2002
Clerk/Register of Deeds - Create One (1) New County Clerk Records Specialist
M.R. #02217 - 9/19/2002
Management & Budget/Prosecuting Attorney - Use of Program Income Funds
M.R. #02231 - 9/1912002
Management & Budget - FY 2002 Third Quarter Forecast & Budget Amendments
TOTAL AMENDED BUDGET AS OF 09/30/2002 (YEAR END) $ 374,885,593.18
Page 5 of 5 Page 51
co
(to
MICROGRAPHICS.xls 11/18/2002
FY 2002 YEAR END REPORT
INTERNAL SERVICES FUND
DEPARTMENT OF CLERK/REGISTER OF DEEDS
• ADOPTED AMENDED FY 2002 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
[MICROGRAPHICS FUND #654
REVENUES
Outside
Inside
Total Revenues
OPERATING EXPENSES
NET NON-OPERATING REV
REVENUE OVER (UNDER)
EXPENDITURES
$382,000 $508,088.00
496,541 $666,856.51
$878,541 $878,541 $1,174,944.51
$917,541 $917,541 $948,163.29
$39,000 $39,000 $26,250.95
$0 $0 $253,032.17
$126,088
170,316
$296,404
($30,622)
($12,749)
$253,032
33.01% Fav due to rate and volume increase.
34.30% Fav due to rate increase.
33.74%
-3.34% Unfav due largely to Equip Repairs & Maint., lndir. Cost,
Maint. Dept. Chgs, Print Shop, Convenience Copier,
Microfilming & Reproductions, offset by position turnover,
office Supplies, Depreciation, and IT Operations.
-32.69% Unfav due lower investment interest rates.
$200,000
678,541
SHERIFF AVIATION #680
OPERATING REVENUES:
Outside Revenue 0.00%
Inside Revenue
Total Revenue
OPERATING EXPENSES
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUNDS
SHERIFF'S DEPARTMENT
ADOPTED AMENDED FY 2002 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 649,532.00 $ 1,370,680.00 $ 1,175,274.44 $ 195,405.56 14.26% Fay. Due to late acquisition of second helicopter
$ 649,532.00 $ 1,370,680.00 $ 1,175,274.44 $ (195,405.56) -14.26%
$ 449,532.00 $1,170,680.00 $ 737,774.44 $ 432,905.56 36.98% Fav. Personnel, Operating Costs and Internal Service Expenditures in
connection with the late acquisition of the second helicopter.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS $ 200,000.00 $ 200,000.00 $ 437,500.00 $ 237,500.00 118.75%
NON-OPERATING REVENUE $- - - $ - $ $ 0.00%
OPERATING TRANSFERS IN $- - - $ - $ $ 0.00%
NET REVENUES OVER(UNDER)
EXPENSES $ 200,000.00 $ 200,000.00 $ 437,500.00 $ 237,500.00
Ca
CD
C71
CA3
SheriffAviationForecast.xls 11/15/2002
'DRAIN EQUIPMENT FUND ( 639)
OPERATING REVENUES:
Outside
Inside
Total Revenue
DEPARTMENT OF DRAIN COMMISSIONER
INTERNAL SERVICE FUND
FY 2002 YEAR-END REPORT
ADOPTED AMENDED FY 2002 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$2,271,166.00 $2,351,166.00 $457,242.26 ($1,893,923.74) -80.55%
250,000.00 250,000.00 1,710,861.11 1,460,861.11 584.34%
2,521,166.00 2,601,166.00 2,168,103.37 (433,062.63) -16.65% -Unfav. Decrease in rebilled charges by non-contracted CVT's (267,203); Vehicle
Rental decrease due to vehicles being purchased and maintained by Motor Pool
(196,545). Fav. Reimb Building Space 33,887. Revenue Budget was based on
Enterprise Fund customers as being extemaVoutside revenue. Actual inside revenue
is from all primary government customers, which appropriately includes enterprise
funds. (GASB 34)
OPERATING EXPENSES 3,532,338.00 2,978,258.00 2,859,150.72 119,107.28 4.00% -Fav. Professional Services due to GIS record conversion being capitalized 300,000
offset by ISO expenses of (93,308). Fay. Depreciation Motor Vehicles due to vehicles
being purchased and maintained by Motor Pool 130,657; Maintenance Supplies
lower than estimated 26,935. Unfav. Motor Pool due to increased vehicles being
NET INCOME (LOSS) BEFORE (1,011,172.00) (377,092.00) (691,047.35) (313,955.35) 83.26% purchased and maintained by Motor Pool (182,309); Info Tech Operations due to
TRANSFERS purchased of computers, printers and monitors (70,021).
NON-OPERATING REVENUE/(EXPENSE) 74,592.00 74,592.00 91,822.60 17,230.60 23.10% -Fav. Gain on Sale of Vehicles and Sale of Equipment higher than estimated 40,419.
-Unfav. Interest Income due to lower than anticipated investment returns (23,188).
TRANSFER IN 936,580.00 550,000.00 550,000.00 0.00 0.00%
TRANSFERS (OUT) 0.00 459,768.00 459,768.00 0.00 0.00%
NET REVENUES OVER(UNDER) $0.00 ($212,268.00) (8508,992.75) ($296,724.75)
EXPENSES
0:3 CD
DRAIN INTERNAL FORE.xls 11/25/2002
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2002 VARIANCE
BUDGET . BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
LIABILITY INSURANCE FUND 677
OPERATING REVENUE $4,322,974.00 $3,742,974.00 $3,199,632.92 ($543,341.08) -14.52% - Unfav. due to decrease in interest rates.
OPERATING EXPENSE 1,515,452.00 1,935,452.00 2,091,817.80 (156,365.80) -8.08% Unfav. due to increase in property insurance offset by billing to the
departments, indirect costs and IT Development.
CLAIMS PAID 2,807,522.00 1,807,522.00 145,507.95 1,662,014.05 91.95% Fay. due to reserves set aside for future claims.
TOTAL OPERATING EXPENSES 4,322,974.00 3,742,974.00 2,237,325.75 1,505,648.25 40.23%
NET REVENUES OVER/(UNDER)
EXPENSES $0 $0 $962,307.17 $962,307.17
CD
E.71 CTI LIABILITY INSURANCE.xls 11/19/2002
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUND
DEPARTMENT OF MANAGEMENT AND BUDGET
ADOPTED AMENDED FY 2002
BUDGET BUDGET ACTUAL
OFFICE EQUIPMENT FUND 664
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE
OPERATING EXPENSE
OPERATING INCOME (LOSS)
NET NON-OPERATING REV (EXP)
NET REVENUES OVER/(UNDER)
EXPENSES
$545,472.00 $545,472.00 $663,595.13
631,882.00 631,882.00 859,818.42
(86,410.00) (86,410.00) (196,223.29)
86,410.00 86,410.00 40,888.96
$0.00 $0.00 (155 334.33) (155,334.33)
21.66% - Fav. due to additional rental on equipment of $64,823
and contribution of $53,300 received from Treasurer.
-36.07% - Unfav. depreciation of $228703 due to resolution #02135
changing capitalization threshold to $5,000
-127.08%
-52.68% - Unfav. due to lower interest rates than anticipated.
118,123.13
(227,936.42)
(109,813.29)
(45,521.04)
-t)
CD
a) EQUIPMENT INTERNAL FORE.xls 11/25/2002
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUND
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 2002 VARIANCE
• BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
FRINGE BENEFITS FUND 678
REVENUE
RETIREES HOSPITALIZATION $15,751,000 $15,751,000 $15,175,533 ($575,467) -3.65% - Unfav. The total fringe benefit rate remained at 40%. However, to compensate for immediate need in
RETIREMENT ADMINISTRATION 3,751,972 3,751,972 3,540,012 (211,960) -5.65% hospitalization costs for current employees, a reduction was made in the Retirees Hospitalization rate.
TUITION REIMBURSEMENT 318,250 318,250 304,951 (13,299) -4.18%
EMPL. DEFERRED COMP. ADMIN. 42,275 42,275 44,608 2,333 5.52%
EMPL. DEFERRED COMP. COUNTY 720,765 720,765 691,416 (29,349) -4.07%
EMPLOYEE IN-SERVICE TRAINING 1,658,001 1,658,001 1,586,969 (71,032) -4.28%
DEFINED CONTRIBUTION PLAN 8,945,200 8,945,200 8,639,466 (305,734) -3.42%
DEFINED CONTRIBUTION ADMIN. 11,400 11,400 11,921 521 4.57%
GROUP LIFE 837,900 837,900 778,719 (59,181) -7.06%
HOSPITALIZATION 22,619,500 22,619,500 23,939,868 1,320,368 5.84% - Fav. Rates adjusted to compensate for anticipated increase in hospitalization costs.
SOCIAL SECURITY 13,708,500 13,708,500 14,757,572 1,049,072 7.65% - Fav. Social Security (FICA) revenue follows FICA expense.
DENTAL INSURANCE 2,812,950 2,812,950 2,856,244 43,294 1.54%
OPTICAL INSURANCE 410,210 410,210 382,932 (27,278) -6.65%
DISABILITY INSURANCE 616,170 616,170 572,345 (43,825) -7.11%
SHORT-TERM DISABILITY 1,243,835 1,243,835 1,328.782 84,947 6.83%
FORFEITURES 215,500 215,500 21,821 (193,679) -89.87%
WORKERS COMPENSATION 2,176,260 2,176,260 2,577,674 401,414 18.45%
UNEMPLOYMENT COMPENSATION 213,750 213,750 201,369 (12,381) -5.79%
FLEXIBLE BENEFIT DEDUCTIONS 277,400 277,400 667,535 390,135 140.64% - Fav. Employee contributions for enhanced coverage in the Flexible Benefits Program.
INVESTMENT INCOME 2,000,000 2,000,000 793,610 (1,206,390) -60.32% - Unfav. Interest rates have not recovered and remain lower than expected.
TOTAL REVENUE $78,330,838 $78,330,838 $78,873,347 $542,509 0.69%
EXPENSE
RETIREES HOSPITALIZATION $16,580,000 $16,580,000 $20,521,589 ($3,941,589) -23.77% - Unfav. Budget was established prior to receipt of latest actuarial calculation.
RETIREMENT ADMINISTRATION 3,949,444 3,949,444 885,964 3,063,480 77.57% - Fav. Converted investment advisory, actuarial, custodial fees, and incidental expenses per MR#01217.
SICK/ANNUAL LEAVE CASH-IN 1,250,000 1,250,000 1,320,759 (70,759) -5.66%
TUITION REIMBURSEMENT 335,000 335,000 315,263 19,737 5.89%
EMPL. DEFERRED COMP. ADMIN. 44,500 44,500 15,547 28,953 65.06%
EMPL. DEFERRED COMP. COUNTY 758,700 758,700 752,768 5,932 0.78%
EMPLOYEE IN-SERVICE TRAINING 1,189,384 1,189,384 980,815 208,569 17.54%
IN-SERVICE TRAINING - INFO TECH 550,000 550,000 395,044 154,956 28.17%
DEFINED CONTRIBUTION PLAN 9,416,000 9,416,000 10,813,507 (1,397,507) -14.84% - Unfav. The number of new employees was underestimated.
DEFINED CONTRIBUTION ADMIN. 12,000 12,000 7,515 4,485 , 37.38%
GROUP LIFE 882,000 882,000 645,721 236,279 26.79%
HOSPITALIZATION 23,810,000 23,810,000 25,605,156 (1,795,156) -7.54% - Unfav. Hospital costs are increasing industry-wide.
SOCIAL SECURITY 14,430,000 14,430,000 14,775,211 (345,211) -2.39%
DENTAL INSURANCE 2,961,000 2,961,000 2,836,187 124,813 4.22%
OPTICAL INSURANCE 431,800 431,800 316,858 114,942 26.62%
DISABILITY INSURANCE 1,957,900 1,957,900 2,239,785 (281,885) -14.40%
FLEXIBLE BENEFIT PAYMENTS 292,000 292,000 455,676 (163,676) -56.05% - Unfav. Payments to employees for reduced coverage in the Flexible Benefits Program.
PROFESSIONAL SERVICES 156,000 229,435 173,044 56,391 24.58%
WORKERS COMPENSATION 2,290,800 2,290,800 596,177 1,694,623 73.98% - Fay. Adjustment of Workers Compensation claim-year reserves determined by fiscal year-end analysis of
UNEMPLOYMENT COMPENSATION , 225,000 225,000 247,176 (22,176) -9.86% claims and reserve requirements.
ACCOUNTING SERVICES 85,346 85,346 86,812 (1,466) -1.72%
CHILD CARE FACILITY 175,900 175,900 247,871 (71,971) -40.92%
INDIRECT COSTS 265,520 265,520 371,424 (105,904) -39.89%
TRAVEL AND CONFERENCE 0 0 21,589 (21,589)
-0 ID PRINT SHOP 0 0 213 (213)
(0 TOTAL EXPENSE $82,048,294 $82,121,729 $84,627,671 ($2,505,942) -3.05% CD
REVENUE OVER/(UNDER) EXPENSE ($3,717,456) ($3,790,891) ($5,754,324) ($1,963,433)
FRINGE BENEFITS.xls 11/19/2002
$6,075,007.35 $455,878.35
6,325,703.16 251,659.84
(250,695.81) 707,538.19
474,848.02 (75,151.98)
8.11% - Fav due to additional leased vehicle revenue
3.83% - Fav due to lower fuel prices than anticipated, change in
dep $153,403 and less patrol cars put into service
73.84%
-13.66% - Unfav due to lower interest rates than anticipated
224,152.21 632,386.21
466,730.00 0.00 0.00%
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUNDS
DEPARTMENT OF CENTRAL SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2002
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
'MOTOR POOL FUND 661
OPERATING REVENUE $5,501,206.00 $5,619,129.00
OPERATING EXPENSE 6,163,710.00 6,577,363.00
OPERATING INCOME (LOSS) (662,504.00) (958,234.00)
NON-OPERATING REVENUE (EXPENSE) 550,000.00 550,000.00
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS (112,504.00) (408,234.00)
OPERATING TRANSFERS IN 55,800.00 422,730.00
NET REVENUE OVER/(UNDER)
EXPENSES (56,704.00) 58,496.00 690,882.21 632,386.21
'MAILING, CONVENIENCE COPIER AND PRINTING FUND 6671
OPERATING REVENUE
OPERATING EXPENSE
NET REVENUE OVER/(UNDER)
EXPENSES
$3,385,722.00 $3,385,722.00 $3,205,898.97 ($179,823.03) -5.31% - Unfav. due to transfer of stationery stock from
Materials Management, ($517,500). Fav. revenue; Printing
$62.000, Mailroom $161,000, Convenience Copier
$114,000.00
5.90% - Fay. due to Stationery expense budgeted but not used
due to supplies purchased from vendors directly by
departments, $150,000. Unfav. Metered Postage ($125,000)
$177,241.00 $177,241.00 , $186,675.80 $9,435.80
3,208,481.00 3,208,481.00 3,019,223.17 189,258.83
CD
co SUPPORT SERVICES.xls 11/20/2002
OPERATING REVENUE $3,880,139.00 $3,880,139.00 $3,951,472.00
DEPARTMENT OF CENTRAL SERVICES
ENTERPRISE
FY 2002 YEAR-END REPORT
ADOPTED AMENDED FY 2002 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV)
OAKLAND COUNTY INTERNATIONAL AIRPORT (#581)
EXPLANATION OF SIGNIFICANT VARIANCES
$71333.00 -Fay. Insurance Collection Prior Years 52,200; Land Lease 133,899 due to additional land lease
agreements and bi-annual rate increase; T Hangars Rental annual rate increase 73,865:
-Unfav. Aviation Gas resulting from reduced number of landing and departures (97,052); Hanger Rental
due to selling of county owned building for land to be leased same as other properties at Oakland
International Airport (94,000)..
OPERATING EXPENSE 4,335,264.00 4,423,386.00 4,487,008.55 (63,622.55) -Unfav. Grant Matches (37,352) due to crack sealing grants for runway repairs; Professional
Services (176,334) due to environmental testing for contaminated wells. Depreciation higher than
NET OPERATING INCOME (LOSS) ($455,125.00) ($543,247.00) ($535,536.55) $7,710.45 estimated (24,859). Fay. US Customs Services due to temporary reduction in inspectors staffing
132,720; Heat. Lights. Gas & Water lower than anticipated 33,451.
NON-OPERATING REVENUE 455,125.00 455,125.00 243,884.91 (211,240.09) -Unfav. Investment Income due to lower than anticipated investment returns.
TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS $0.00 ($88,122.00) ($291,651.64) ($203,529.64)
TRANSFER IN 0.00 284,805.00 284,805.00 0.00
CAPITAL CONTRIBUTION 0.00 0.00 146,991.11 146,991.11 -Fay. Contribution from Federal and State grants for various airport capital projects 146,991.
TOTAL NET INCOME (LOSS) $0.00 $196,683.00 $140,144.47 ($56,538.53)
-0
(C1
(D
Or
CD CENT SVS ENT YEAR END.xls 11/19/2002
FY 2002
ACTUAL
AMENDED
BUDGET
ADOPTED
BUDGET
1FACILITIES MAINTENANCE & OPERATIONS (0631) I
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUNDS
DEPARTMENT OF FACILITIES MANAGEMENT
VARIANCE
FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
OPERATING TRANSFERS IN
NET REVENUES OVER(UNDER)
EXPENSES
$1,130,500.00
22,625,082.00
$23,755,582.00
$23,934,582.00
($179,000.00)
$125,000.00
$54,000.00
$0.00
$1,130,500.00 $1,002,710.54 ($127,789.46)
22,625,082.00 23,041,235.07 416,153.07
$23,755,582.00 $24,043,945.61 $288,363.61
$23,934,582.00 $21,979,125.25 $1,955,456.75
($179,000.00) $2,064,820.36 $2,243,820.36
$125,000.00 $ 83,423.78 ($41,576.22)
$54,000.00 $ 54,000.00 $
$2,202,244.14 $2,202,244.14
-11.30% - Safety alarm charge revenue, budgeted in External Revenue, was receipted as per GASB guide-
lines in Maintenance Dept. Charges revenue. Also, renegotiation of CMH lease at CMH Center
resulted in lower lease payments to the County, offset by fav. maintenance charges to outside agenciet
1.84% - Fay. Maintenance Department Charge revenue due to receipting safety alarm charge revenue
156,800, and due to level of requested service from depts 51,000; fay. Office Space Rental 187,742
1.21% based on charges to depts and fund balance analysis ; and receipt of snow emergency grant 20,567.
8.17% - Fay. Salaries and Fringe Benefits for turnover and vacant Custodial Worker positions formerly
assigned to Oakland Schools 181,093; fay. Overtime 105,962 based on reduced snowplowing
activity; fay. Electrical Service 297,885 and Natural Gas 306,590 due to reduced utility rates;
fay. Sublet Repairs 625,489 based on level of outside contractual services required during the year for
maintenance and repairs; Water & Sewage costs 101,825 based on charges from providers;
as well as Materials & Maintenance Supplies 80,363; Custodial Supplies 57,100; Indirect Costs 66,919;
Equipment Repairs & Maintenance 25,863; Laundry & Cleaning 18,388; IT Operations 87,066; and
Telephone Communications 32,201 , all based on required levels of service; partially offset by unfav.
Garage Disposal (28,634); Leased Vehicles (20,739); and Grounds Supplies (10,738) based on
required levels of service.
-33.26% - Income from Investments less than anticipated due to lower interest rates.
0.00%
$0.00
VONTIAC MARKET (#261)
OPERATING REVENUES - OUTSIDE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
OPERATING TRANSFERS IN
OPERATING TRANSFERS (OUT)
NET REVENUES OVER(UNDER)
EXPENSES
$115,524.00 $115,524.00 $133,854.00 $18,330.00
$158,354.00 $158,354.00 $145,854.42 $12,499.58
($42,830.00) ($42,830.00) ($12,000.42) $30,829.58
42,830.00 42,830.00 11,017.00 (31,813.00)
$0.00 $0.00 ($983.42) ($983.42)
15.87% - Fay. Daily Stall Rental revenue reflects level of Market activity.
7.89% - Fay. Indirect Cost charge based on recalculation of earlier estimate.
-74.28% - Operating Transfers In less than budget due to reduced Indirect Cost charges and
favorable Market Fund revenue.
II)
CD
0) 11/15/2002 C) FACILITIES INTERNAL FORE xls
$1,349,353.00 $1,349,353.00 $1,237,947.00 ($111,406.00)
22,563,694.00 22,703,927.00 22,025,377.00 (678,550.00)
250,000.00
24,163,047.00
35,105,504.00
0.00
$10,942,457.00), ($2,379,724.00), $1,322,087.00 $3,701,811.00
OPERATING REVENUES:
Outside
Inside
-8.26% • Unfav due to Outside Agencies and Equal Serv; offset by Fav Enhanced Access & Land File.
-2.99% • Development and Operations revenue less than anticipated.
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
14,026,798.00 14,026,798.00 0.00
38,080,078.00 37,290,122.00 (789,956.00)
40,459,802.00 35,724,145.00 4,735,657.00
Includes PeopleSoft E-Financial system $2,900,000, OakNet operating $2,500,000, $1,679,000 0% 0'0 JIMS Phase II, $4,000,000 tech equip replacement, $1,600,000 Sys Develop JIMS, and implement
-2.07% of Utility Billing System and GIS Rec Conversion for Drain Commission.
11.70% Fay. Largely due to reductions in prof svcs., dec in usage of printer supplies, depreciation lower
than anticipated for write off equip, reductions of equip, repairs & maint and software maint.
(consolidating server maint & EMC data storage 3 yr maint included in acquisition cost). Overall,
there has been an asserted effort to reduce operating costs at Info Tech.
0.00 (243,890.00) (243,890.00) 0.00% - Per Reso. #02111 for deficit reduction Friend of Crt Fund
115.00% • Fav primarily due to non-cash contributions from COPSMORE Fund.
-59.29% • Records Mgmt System not fully operational and thus no new rates imposed.
0.00%
37.91%
42.57% • Records Mgmt System not fully operational and reflects less than anticipated expenses.
11/25/2002
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUNDS
DEPARTMENT OF INFORMATION TECHNOLOGY
ADOPTED
BUDGET
!Information Technology - Operations (636) I
AMENDED
BUDGET
FY 2002 VARIANCE
ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Telephone Communications (675)
OPERATING REVENUES:
Outside
Inside
OPERATING TRANSFERS IN
Total
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
Information Technology - CLEMIS (635)
OPERATING REVENUES:
Outside
Inside
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
OPERATING INCOME (LOSS)
INFO TECH FORE.xls
$83,247.00 $83,247.00 $9,628.00 ($73,619.00)
4,405,611.00 4,405,611.00 3,581,079.00 (824,532.00)
0.00 36,667.00 36,667.00 0.00
4,488,858.00 4,525,525.00 3,627,374.00 (898,151.00)
4,576,033.00 4,577,866.00 3,613,584.00 964,282.00
0.00 0.00 0.00 0.00
($87,175.00) c($52,341.00) $13,790.00 $66,131.00
$1,253,772.00 $1,253,772.00 $2,695,627.00 $1,441,855.00
370,534.00 373,006.00 151,862.00 (221,144.00)
1,408,000.00 1,593,564.00 1,593,564.00 0.00
3,032,306.00 3,220,342.00 4,441,053.00 1,220,711.00
9,721,068.00 9,866,646.00 5,666,228.00 4,200,418.00
($6,688,762.00) ($6,646,304.00) ($1,225,175.00), $5 421 129.00
1
-88.43% . Unfav primarily due to unavailable funds for investment.
-18.72% Unfav due to TeleSoft implementation delay and assoc. increase in billings based on per line chg.
0.00%
-19.85%
21.06% . Fay primarily due to decreased communication costs such as local toll and long distance chgs.
0.00%
Unfav primarily due to decrease of internal lease fees ($57,527.38) Drain Comm turning in radios
-6.99% for Nextel phones.
2.95%
26.91% - Depreciation less than anticipated-use of current radios<$5,000 TBD for new radio system.
33.27%
489.10%. Fay due to monies available for Investment Income from E911 Surcharge revenue.
37.56%
0.00 58,600.00 58,600.00 0.00 0.00% - Addi radios required for increase in Sheriffs contracted services w/ CVTs.
$4,247,974.00 $4,306,574.00 $5,902,195.00 $1,595,621.00
$124,600.00 $124,600.00 $100,336.00 ($24,264.00) -19.47% - Not all agencies operational for entire fiscal yr.
0.00 349,627.00 349,627.00 0.00 0.00%
124,600.00 474,227.00 449,963.00 (24,264.00) -5.12%
515,024.00 765,024.00 463,406.00 301,618.00 3943% - Fav due to Expendable Equip $249,248, Cont. Serv $25,887, sal & fringes of $17,685.
0.00 0.00 0.00 0.00 0.00%
$390,424.00) . ($290,797.00). , ($13,443.00), $277,354.00
FY 2002 YEAR END REPORT
INTERNAL SERVICE FUNDS
DEPARTMENT OF INFORMATION TECHNOLOGY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2002 VARIANCE
ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
!Information Technology - Radio Communications (660)
$7,467,967.00 $7,467,967.00 7,788,673.00 320,706.00 4.29% Fay primarily due to E-911 surcharges which is restricted to the construction of the new radio
system. Also includes increase in lease fees to Outside Agencies.
OPERATING REVENUES - OUTSIDE
OPERATING REVENUES - INSIDE
TOTAL OPERATING REVENUE
OPERATING EXPENSE
OPERATING INCOME (LOSS)
NON-OPERATING REVENUE (EXPENSE)
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS
OPERATING TRANSFERS IN
NET INCOME (LOSS)
Fire Records Management ( 531)
OPERATING REVENUES:
Outside
OPERATING TRANSFERS IN
Total
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
996,531.00 1,013,910.00 943,030.00 (70,880.00)
8,464,498.00 8,481,877.00 8,731,703.00 249,826.00
4,256,524.00 4,273,903.00 3,123,746.00 1,150,157.00
4,207,974.00 4,207,974.00 5,607,957.00 1,399,983.00
40,000.00 40,000.00 235,638.00 195,638.00
4,247,974.00 4,247,974.00 5,843,595.00 1,595,621.00
INFO TECH FOREAs 2 11/25/2002
County of Oakland
Detail of Non-departmental Sundry Revenue
For the twelve months ended September 30, 2002
Refund of prior years expenditures:
ICMA - Forfeiture $ 700,000.00
Close unexpended balances of work projects 366,780.55
Adjustment of prior years accrual of attorney fees 351,488.95
Refund of inmate's clothing returned in 2000 29,111.60
Miscellaneous 10,731.64
Adjustment of prior years accrual for Human Services 10,000.00
$ 1,468,112.75
Sundry revenue:
Checks cancelled 18,273.31
NSF check fees 15,218.59
Miscellaneous 10,814.11
Interest on investments 10,779.04
Refunds 6,448.11
Refund of employee compensation 3,416.86
Sale of equipment 1,380.00
Garnishment fees 600.00
Reimbursement of telephone communications 414.17
67,344.19
Total $ 1,535,456.94
Page 63
County of Oakland
Detail of Non-departmental Sundry Expenditures
For the twelve months ended September 30, 2002
DTRF loan payback $ 567,960.43
Refund of prior years revenue 153,484.81
Adjustment of prior years expense 124,199.00
Miscellaneous 14,957.17
Reinstatement of prior years checks 11,003.88
Bank charges 2,447.54
Fees/Per Diem 1,920.65
$ 874,052.83
Page 64
INTEROFFICE MEMORANDUM
TO: TIM SOAVE, MANAGER - FISCAL SERVICES
FROM: SHIRLA F. KUGLER, NHA, MANAGER -MEDICAL CARE FACILITY
SUBJECT: MCF WRITE-OFFS
DATE: 11/19/02
CC: MCF BUSINESS OFFICE
THOMAS J. GORDON, PH.D., DIRECTOR-HUMAN SERVICES
The following outstanding receivables have been determined as uncollectable and therefore should
be written off in accordance with Fiscal Services policies & procedures:
MR #3228 Service Date: 03/99
.Amount of Write Off: $1,150.00
Date of Write Off: 10/26/01
Facility received notification that the responsible party would make no further
payments on the account since she was not legally obligated to personally pay her
deceased mother's obligations. Resident expired several years before letter dated
10/8/01.
MR #3515 Service Date: 09/01&11/01
Amount of Write Off: $23.00
Date of Write Off: 04/29/02
Mother never approved barber/beautician in September 2001 and in November
2001, she was not satisfied with the haircut so she refused to pay either date of
service.
MR #3107 Service Date: 11/01
Amount of Write Off: $526.00
Date of Write Off: 09/23/02
Resident expired at the hospital and family refused to pay the amount owing.
Family was contacted in November 2001 and they advised Business Office they had
used the SS check for resident's funeral. He had no other funds available to pay
balance.
I have reviewed these write-offs and respectfully submit them.
Shirla F. Kugler, NHA, Manager — Medical
Page 65
102--
9Ps
IA! u -occiX
Memorandum / jr /-0
From:
'
Jeffrey C. Pardee, Director, Managemtntiand Budget
To: Dr. Thomas Gordon, Director, human St'rvices
POST@
Subject: FY 1998 Cost Sharing Receivable
Date: October 9, 2001
The Fiscal Services Division has informed me that the Health Fund contains a receivable
entitled "Due from the State of Michigan" in the i amount of $343,343.00. This receivable
reflects amounts invoiced the State for FY 1998'Health cost sharing. Despite three (3)
years of effort, we have been unable to collect on the above referenced amount.
Because such a length of time has passed without the receipt of funds owed, the County
must consider writing this receivable off as uncollectable. However, rather than
immediately writing-off the receivable this year, we prefer to use FY 2002 in an attempt
to collect the money owed the County.
Accordingly, I have instructed Fiscal Services to set up an "Allowance for Receivables"
account for the $343,343. Should we receive the funds during FY 2002, this allowance
will be reversed and the receivable relieved. However, should we not receive the •
required funds, the allowance will be used to relieve the receivable. In either scenario,
we intend to remove this item from our books at the end of FY 2002.
Should you have any questions, please contact me.
cc: Tom Ott
Tim Soave
Penny Cremer
Kathy Lane
Rosemary Rowney
LRA Zollob
851 6o 64q A Om 3431s43,1)
201100 3w,9
6 45x 3Lbe?ea
Page 66
09/27/2002 08:22 FAX 2484528071 OAKLAND COUNTY INFO TECH , 11001 • ,
MEMORANDUM
To: Phil Bertolini, Director
Information Technology
From: Linda Munk
Subject: Request Request to Write-Off 2002 Delinquent Accounts
Date: September 26, 2002
Attached is a list of delinquent accounts that LT. and Fiscal Services has made
numerous attempts to collect from without success. I am requesting your authorization
to write-off these accounts for 2002.
Thank you.
Page 67
lI 002
Customer Name Amount Date of
Owing last payment
Prepared by Linda Munk; Info Tech; 9/26/2002 write offs-2002.4i
09/27/2002 08:22 FAX 2484528075 - OAAAND CoUNTY INFO TECH ,
YEAR 2002
DELINQUENT ACCOUNTS - RECOMMEND FOR WRITE-OFFS
Ellis Roberts & Johns
Homeside Lending, Inc.
Howard Residential Mgmt
James VaneIla & Assoc
Le, Marcy
Metro Outdoor Lighting
Michigan Appraisal Services
Michigan Investment
Pauling, Timothy
RSP
TImemakers
US Foreclosure Reports
•
$65.00
4.50
32.50
900.00
55.00
13.00
78.00
78.00
78.00
6.00
52.00
173.25
6/28/2000
9/24/2001
8/9/2001
8/9/2001
no payments
no payments
9/7/2001
no payments
no payments
no payments
no payments
6/1/2001
Total Write-offs: $1.535.25
Page .68
TOTAL 248 $ 468,960.00
0 .1 • I
Interoffice
MEMORANDUM
to: Nancy Fournier, Fiscal Services
cc: Judi Lockhart, Reimbursement
from: Joyce Raczka, Reimbursement
re: Inmate Waived Report
date: August 14, 2002
Submitted for your review is the Inmate Report for 2002 for the Months of April, May
and June.
Number of
Accounts
Amount Waived
April 02 039582 CZ 86 $ 186,349.00
May 02 041282 CZ 84 $ 134,635.00
June 02 041282 CZ 76 $ 147,976.00
From the desk of....
Joyce Raczka
Reimbursement
1200 N Telegraph Road
Pontiac, Michigan 48343
Te1:248-858-7368
fax:248-975-4288
Page 69
TOTAL 248 $ 437,818.00
• > •
Interoffice
MEMORANDUM
to: Nancy Fournier, Fiscal Services
cc: Judi Lockhart, Reimbursement
from: Joyce Raczka, Reimbursement
re: Inmate Waived Report
date: October 4, 2002
Submitted for your review is the Inmate Report for 2002 for the Months of April, May
and June.
Number of
Accounts
Amount Waived
July 02 942924 CZ 72 $ 137,897.00
Aug 02 042741 CZ 68 $ 187,810.00
Sept 02 043477 CZ 70 $ 112,111.00
From the desk of....
Joyce Rac zka
Reimbursement
1200 N Telegraph Road
Pontiac, Michigan 48343
Te1:248-858-7368
fax:248-975-4288
Page '70
•
OAKLAND COUNTY
INTEROFFICE MEMORANDUM
TO: TIM SOAVE, DIVISION MANAGER
FISCAL SERVICES
FROM: 4.SAII.TDRA L. GAY, DIVISION MANAGER
ANIMAL CONTROL
SUBJECT: 2002 FISCAL YEAR DONATIONS MADE TO LEGACY FUND ACCOUNT
DATE: 11/14/02
CC:
Enclosed you will find copies of receipts that will correspond with the following list for
donations made to the Legacy Fund account (1-17-801100-80001-2853-010012) in the 2002
fiscal year period. This money was donated for the care of the animals being held at the
animal shelter.
Date Receipt Name Amount
10/03/01 125056 Bookkeeping $ 16.47
10/05/01 125097 Unreadable $ 14.08
10/05/01 125075 Devrees $ 10.00
10/05/01 125070 Marino $ 20.00
10/05/01 125096 Manket $ 20.00
10/12/01 125167 Putnum $ 10.00
10/22/01 125291 Schemers $ 10.00
10/15/01 125219 Horton $ 15.00
10/15/01 125214 Horton $ 10.00
11/09/01 125494 Beamis $ 33.53
11/05/01 125442 Sanford $ 12.68
11/19/01 125589 Bouchie $ 8.04
11/26/01 125642 Kirkwood $ 25.00
11/26/01 125646 Sherwood $ 20.00
12/06/01 125772 Merwin $ 10.00
12/07/01 125781 Joy $ 20.00
12/10/01 125823 Redeman $ 30.00
12/12/01 125864 Conklin $ 20.00
12/13/01 125889 Homeless Homer $ 9.00
12/21/02 126047 Sparks $ 22.50
12/26/01 126082 Fedon $ 50.00
Page 71
12/28/02
01/03/02
01/03/02
01/11/02
01/17/02
01/22/02
02/05/02
03/04/02
03/05/02
03/07/02
03/07/02
03/14/02
04/03/02
04/05/02
04/09/02
04/10/02
04/19/02
04/22/02
05/09/02
05/09/02
05/10/02
05/14/02
05/16/02
05/20/02
05/20/02
05/24/02
06/10/02
06/20/02
06/21/02
07/02/02
07/03/02
07/29/02
08/02/02
08/26/02
09/08/02
09/10/02
09/11/02
09/12/02
09/12/02
09/16/02
09/16/02
09/20/02
09/24/02
09/25/02
126106
126164
126153
126330
126413
126453
126642
127109
127124
127166
127179
127275
127583
127622
127684
127693
127873
127897
128305
128294
128334
128385
128452
128538
128556
128707
129147
129351
129360
129497
129501
129932
130045
130373
130578
130619
130638
130656
130653
130680
130705
130769
130786
130800
Lugar
Hawyt
Norman
Kendrick
Lara
Marquez
Rozycki
Allen
Franel
Sandoval
Geldhof
Unreadable
Unreadable
Hemming
Ranch
Hubbard
Montague
Mathis
Dumas
Benavidez
Howard
None Given
Lamer
Satterfuler
Cox
Strunk
Hoffman
Alright
Boothe
Thomas
Brainer Nursery
Wilke
Peck
Stigleman
Rezzonica
Lyons
Rauch
Chudy
Caba
Pool
Palmer
Kock
Lucky Pet
Glover
$ 40.00
$ 14.00
$ 100.00
$ 10.00
$ 6.00
$ 23.53
$ 11.00
$ 11.78
$ 50.00
$ 15.00
$ 18.50
$ 10.00
$ 10.00
$ 23.00
$ 10.00
$ 11.00
$ 20.00
$ 14.16
$ 33.53
$ 43.53
$ 15.00
$ 10.00
$ 25.00
$ 18.53
$ 15.54
$ 15.00
$ 10.00
$ 17.46
$ 38.16
$ 10.53
$ 25.00
$ 23.00
$ 50.00
$ 20.00
$ 28.50
$ 14.80
$ 10.00
$ 3.53
$ 18.65
$ 18.04
$ 20.00
$ 7.50
$ 10.00
$ 10.12
2 Page 72
1
Total $ 1295.69
Please contact Joanie at (248) 391-0278 if you should have any questions.
Thank You.
SLG/jmt
3 Page 73
Memorandum
Tim Soave
Manager
Fiscal Services
From: George J. Miller, M.A.
Manager/Health Officer
Date: September 18, 2002
Re: 'Gift Donation — Fund #233200-52000-2853-150013
Pursuant to Miscellaneous Resolution #83154, please be advised that Charity
Motors, Inc., 21501 W. 8 Mile Road, Detroit, MI 48219, has donated
$236.25 (check #16959) to the Oakland County Cancer Risk Reduction
Program. This donation was originated on behalf of a car donation made
through the Charity Motors Car Donation Program. There is no financial
implication for Oakland County as a result of accepting this donation.
G.TM:cjs
Enclosure
CC: Kathy McLemon
To:
Page 74
(1Hf FOREGOING RESOL!
Date
m.o.% a P.m....0 NM Irs I • M. • • 1111101111 iN0110111110111011111
December 12, 2002 Resolution #02319
Moved by Douglas supported by Melton the resolution be adopted.
Discussion followed.
Vote on resolution:
AYES: Causey-Mitchell, Crawford, Dingeldey, Douglas, Galloway, Gregory, Law, McPherson, Melton,
Middleton, Moffitt, Moss, Obrecht, Palmer, Patterson, Sever, Suarez, Webster, Appel, Brian,
Buckley. (21)
NAYS: None. (0)
A sufficient majority having voted therefore, the resolution 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
December 12, 2002, with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of he County of Oakland at
Pontiac, Michigan this 12th day of December, 2002.
ritiM g
G. William Caddell, County Clerk