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HomeMy WebLinkAboutResolutions - 2002.02.21 - 26788MISCELLANEOUS RESOLUTION #02020 February 21, 2002 BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2001 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) 2001; 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 an excess available resources over total charges as reflected in the attached schedule; and WHEREAS FY 2001 General Fund actual operating revenue exceeded budgeted revenue by $13,331,936.88 (note that this figure does not include $12,105,200.53 used from FY 2000 fund balance nor $41,755,922.80 in property tax revenue collected in FY 2001 for use in FY 2002); and WHEREAS FY 2001 General Fund actual operating expenditures and transfers fell below budgeted operating expenditures and transfers by $9,772,114.34, rendering overall operating revenues in excess of expenditures for FY 2001 of $23,104,051.22; and WHEREAS the following reserves have been created: $41,755,922.80 in property tax revenue collected in FY 2001 for use in FY 2002, (this will be accounted for and treated as a designated fund balance) $1,232,461.12 for General Fund/General Purpose operations ($893,270.20 for General Fund alone) to cover encumbrances and pre-encumbrances obligated through the end of FY 2001, $331,900 for General Fund/General Purpose operations to cover requested carry forward of unspent FY 2001 appropriations (the carry forward reserve will be accounted for and treated as a designated fund balance), $105,262.08 to cover long and short term advances $326,625.00, for payroll and petty cash; and WHEREAS a designated fund balance, in the amount of $8,500,000, has been created in order to meet future capital facility needs of the County; and WHEREAS Oakland County, and other local governments, are challenging the State Tax Commission's new rate table calculations for the calculation of personal property taxes for public utilities, should the challenge fail a designated fund balance of $7,500,000 has been established to cover potential tax tribunal claims; 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); $5,000,000 has been designated to cover this conversion project; 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 $5,000,000 has been established to fund anticipated improvements recommended as a result of the study; and WHEREAS the rates charged by the Information Technology fund do not include an amount required to replace equipment as it depreciates; $4,000,000 has been designated to begin to build a replacement fund for future information technology needs; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Causey-Mitchell and Palmer absent. 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 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 additional improvements and new releases are anticipated to maintain the useful life and improve the operation of the Human Resources Financial Information System (HRFIS), including the restructuring of the time and labor system as well as enhanced reporting; a designated fund balance of $3,000,000 has been created to cover the cost of these upgrades; and WHEREAS the Governor's Executive Order #2001-9 directed reductions in various areas of State spending. Included in this order were reductions in areas affecting Oakland County's budget, specifically payments including State Revenue Sharing, Jail Reimbursement, and Local Public Health funds among other areas. A designated fund balance in the amount of $2,500,000 has been created in order to offset the effect of the state spending reductions; and WHEREAS, pursuant to M.R. #00211, the Board of Commissioners authorized the creation of a Sheriff's Aviation Unit and the purchase of one (1) helicopter. The purchase of a second helicopter is moving through the Board's committee process. A designated fund balance of $2,000,000 has been established to cover the purchase cost of a second helicopter; and WHEREAS the Mainland Drain, which runs through the County complex is in need of reconstruction; $1,800,000 has been set aside in a designated fund balance to cover the cost of this project; and WHEREAS the County has engaged an internet consulting firm, Eviciti, Inc. to improve the County's home page and recommend expanded internet applications including electronic procurement; a designated fund balance of $1,500,000 has been created to initiate projects identified as a result of this consulting effort; and WHEREAS, pursuant to M.R. #01297, the Board of Commissioners authorized the County Clerk to enter into agreements with private firms to convert historical and current records into an electronic format; a designated fund balance in the amount of $1,086,200 has been created in order to cover the remaining cost of this process; 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; $1,000,000 has been set aside in a designated fund balance to cover the operational needs of this unit; 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, as a result of the September 11, 2001 attacks, insurance costs are projected to rise during the next fiscal year; $750,000 has been set aside to cover anticipated County insurance cost increases; and WHEREAS all Special Revenue and Proprietary Funds are charged indirect cost in order to recover the expenses the General Fund incurs in support of those operations. Due to the fact that in three situations (the Parks and Recreation Fund, the Oakland County International Airport Fund, and the County Market Fund) the new indirect cost charge would require rate increases to the general public, a designated fund balance in the amount of $743,900 has been created to help offset the indirect cost, allowing these funds to slowly absorb the new charge; and WHEREAS, pursuant to M.R. #01199, the Board of Commissioners agreed to provide the Airport Fund with funds to match three grants to be allocated during FY 2001 and FY 2002. At the end of FY 2001, only one of the three grants had been accepted. A designated fund balance in the amount of $666,800 has been created to cover the remaining two grant matches; and WHEREAS, pursuant to M.R. #00306, the Board of Commissioners authorized the Community Corrections Division to engage in a Reality Work Release / Global Positioning System program (electronic tethering) providing for the tracking of clients under the supervision of Community Corrections. A designated fund balance of $500,000 has been established to cover the second year of this project, as well as to expand the use of Alternative Corrections Centers; and WHEREAS, as governments are requested to share and compare public data, the inconsistent methods used to establish addresses becomes more of a concern. In order to assess the impact of relating different addressing system, a designated fund balance of $500,000 has been created to fund initial studies; and WHEREAS M.R. #00264 required an appropriation of $240,000 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 $480,000 has been created to cover the FY 2002 and FY 2003 appropriation; and WHEREAS the State Supreme Court Administrative Office (SCAO) has recommended, and legislation has been introduced, to add one (1) judgeship to the County controlled 52 nd District Court. A designated fund balance of $400,000 has been established to cover the cost of the new judge, related staff and operating costs; and WHEREAS several County locations, notably the jail, the Medical Care Facility, and the Courthouse, house cafeteria/food preparation operations, which will require replacement equipment in the next four (4) years; $400,000 has been set aside in a designated fund balance to cover the capital and renovation cost for this equipment; and WHEREAS a designated fund balance of $355,000 has been created to cover enhancements to the information base of the County's Geographic Information Management System (CIS); 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 $300,000 has been established to meet the increased service demands; and WHEREAS, pursuant to M.R. #01249, the Board of Commissioners authorized the elimination of the separate County Library Fund and required that the remaining balance in that fund, including accrued interest, be transferred to tie General Fund. A designated fund balance in the amount of $290,000, reflecting the remaining Library Fund balance and accrued interest, has been included for the Library's use; and WHEREAS a $250,000 designated fund balance has been created for the Board of Commissioners to utilize on special projects; and WHEREAS a designated fund balance in the amount of $250,000 has been established to support the development of a Fire Records Management system; and WHEREAS due to the fact that 25% of County employees will be eligible to retire in the next five years, many departments/divisions will be faced with a need for additional resources to ease the transitions due to retirements. A designated fund balance of $200,000 has been set aside to fund these transition costs; and WHEREAS the Dram Commissioner has developed a pilot project to monitor and maintain lake levels; $200,000 has been set In a designated fund balance to cover the cost of this pilot; and WHEREAS the Health Division and the Purchasing Division are participating in the Cost Reduction Incentive Management Program (CRIMP); a designated fund balance of $199,000 is required to cover payment to these divisions once their annual savings are verified; and WHEREAS $150,000, reflecting one-half of the FY 2001 increase in Convention Facility Tax revenue, has been set aside pursuant to state statute for Health Division anti-substance abuse programs; and WHEREAS the Department of Management and Budget recommends the "write- off" of $5,774.29 in outstanding receivables related to Child Care Fund expenditures, as well as informing the Board of the uncollectable inmate accounts per Section 25 of the General Appropriations Act; and WHEREAS $331,900 of previously budgeted but unspent funds, designated for carry forwards in the General Fund is requested to be appropriated to departments for use (fund #101- general ledger account 9407-79000), as reviewed and recommended by the Department of Management and Budget. NOW THEREFORE BE IT RESOLVED that the report of operations for Fiscal Year 2001, 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 that various line items in the FY 2002 General Fund / General Purpose Budgets be amended to include $1,232,461.12 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 2001 activity) (Note that this includes $41,755,922.80 in deferred tax revenue, actual FY 2001 activity equaled $10,998,850.69) Add to General Fund Balance: Repayment of Advance for Lake Charnwood Long Lake Bunny Run Prior Years Encumbrances and Carry-forwards Decrease in Prepaid Expenditures CVC Property Operational Improvements Community Corrections - GPS Drain Records Conversion Carry Forwards CLEMIS Match Financial System E-Oakland Tornado Siren Upgrade Reapportionment Senior Citizen Prescriptions Airport Grant Match Deferred Compensation Match Oakland Schools Building Renovation Internal Services Rate Adjustments Tax Tribunal Appeals Adjusted Total Including Additions Deduct from General Fund Balance: Increase in Petty Cash Airport Grant Match Operational Improvements Deferred Property Taxes Oakland County Library Emergency Response and Preparedness Financial System Health Satellite Centers CRIMP Cafeteria Replacement Equipment CLEMIS Match Future Technology Replacement Mainland Drain Reconstruction Insurance Premiums Clerk Records Conversion Revenue Sharing Reserve Retirement Transition Drain Lake Level SCADA Pilot Capital Improvement Reserve Indirect Cost E- Health Security Enhancements Fire Records Management Development Tax Tribunal Appeals Drain Records Conversion Carry Forwards E- Oakland Senior Citizens Prescriptions $ 52,754,773.49 17,142.37 18,271.62 8,721.46 1,505,588.59 17,460.75 880,000.00 1,149,883.00 400,000.00 1,737,429.00 1,401,600.00 1,000,000.00 324,250.00 980,512.00 500,000.00 490,000.00 240,000.00 333,400.00 700,000.00 14,000,000.00 1,500,000.00 267,000.00 $ 80,226,032.28 $( 150,470.00) ( 1,000,200.00) ( 1,149,883.00) (41,755,922.80) ( 290,000.00) ( 1,000,000.00) ( 2,324,250.00) ( 150,000.00) ( 199,000.00) ( 400,000.00) ( 300,000.00) ( 4,000,000.00) ( 1,800,000.00) ( 750,000.00) ( 1,086,200.00) ( 2,500,000.00) ( 200,000.00) ( 200,000.00) ( 8,500,000.00) ( 743,900.00) ( 1,000,000.00) ( 5,000,000.00) ( 250,000.00) ( 2,767,000.00) ( 1,737,429.00) ( 331,900.00) ( 980,512.00) ( 480,000.00) Prior Years Revenue Operating Transfer Out GENERAL FUND Revenue 90-190000-14000-1582 Expenditures 12-240000-41950-2016 12-240000-41950-2079 12-240000-41950-3292 12-240000-41950-4100 15-402200-10001-3440 19-221000-10000-3324 19-221000-10000-3348 19-210000-10000-3324 19-210000-10000-3348 22-221120-01000-3348 35-210000-11000-2448 35-230000-21200-3348 35-210000-11000-4100 90-210000-21000-2688 90-210000-21000-9053 Adjusted Total Including Additions/Subtractions $( 820,634.52) Undesignated Fund Balance At Beginning of Year $ 1,027,971.14 Undesignated Fund Balance At the End of Year $ 207,336.62 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 $1,086,200 from the FY 2002 Designated Fund Balance for Clerk Records Conversion be appropriated, as specified below, to continue the conversion work: GENERAL FUND Revenue 90-190000-14000-1582 Expenditure 21-240100-11000-3348 Clerk - Prof. Services $ 1,086,200 0 Prior Years Balance $ 1,086,200 BE IT FURTHER RESOLVED that $69,678 of the FY 2002 Designated Fund Balance for Indirect Cost be appropriated, as specified below, to cover the FY 2001 charge to the Parks and Recreation Fund: GENERAL FUND Revenue 90-190000-14000-1582 Expenditure 90-310000-21000-8001 Operating Transfer In Indirect Cost $ 69,678 0 BE IT FURTHER RESOLVED that $331,900 from the FY 2002 Designated Fund Balance for Carry Forwards be appropriated, as specified below, for departmental use: PARKS AND RECREATION FUND Revenue 53-101000-10001-1701 Expenditure 53-201000-10001-2564 $ 69,678 $ 69,678 0 $ 69,678 Prior Years Balance $331,900 Equalization - Salaries $ 31,400 Equalization - Fringe Benefits 10,670 Equalization - Personal Mileage 2,260 Equalization - FA Expend. Equip. 5,770 Personnel - Recruitment 16,000 Planning & Econ Dev - Printing 19,920 Planning & Econ Dev - Prof. Svcs. 33,180 Community & Econ Dev - Printing 8,000 Community & Econ Dev - Prof. Svcs. 15,000 Treasurer - Professional Services 1,600 Circuit Court - Budgeted Projects 4,000 Circuit Court - Professional Svcs. 25,000 Circuit Court - FA Expend. Equip. 31,500 Non-Dept - Doctors/Hospitals 95,600 Non-Dept - GIS Office Automation 32,000 $331,900 Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution. FINANCE COMMITTEE 8 12 13 14 19 20 49 59 'C.+ Po COUNTY OF OAKLAND FY 2001 YEAR END REPORT TABLE OF CONTENTS PAGE SUMMARY STATEMENT OF REVENUES AND EXPENDITURES AND EXPENDITURES FOR GOVERNMENTAL FUNDS LIST OF ENCUMBRANCES GENERAL FUND EQUITY - SEPTEMBER 30, 2001 CHANGES IN GENERAL FUND EQUITY DURING FY 2001 SUMMARY OF GENERAL FUND/GENERAL PURPOSE REVENUES AND EXPENDITURES BY DEPARTMENT FY 2001 YEAR END REVENUE EXPLANATIONS Detailed sheets for each Department/Division showing variances for general fund/general purpose revenue with explanation of variance. FY 2001 YEAR END EXPENDITURE EXPLANATIONS 23 Detailed sheets for each Department/Division showing variances for general fund/general purpose expenditures, with explanation of variance. INTERNAL SERVICE FUND REPORTS Summary of Revenues and Expenses with explanation of variances from Budget. BUDGET AMENDMENTS List of Miscellaneous Resolutions authorizing amendments to the Adopted Budget. REPORT ON WRITE-OFFS 64 INMATE WAVIER REPORT 66 REPORT OF SUNDRY REVENUE 68 REPORT OF SUNDRY EXPENDITURES 69 Irltmaisireavanto RESOURCES: General Fund: Taxes Intergovernmental Charges for Services Miscellaneous Sub-Total General Fund • General Purpose Funds: Intergovernmental Charges for Services Sub-Total G/P Funds Total Budged Funds Resources Carried Forward TOTAL GOVERNMENTAL RESOURCES $178,099,500.00 37,178,100.00 66,970,305.00 22,361,008.00 304,606,913.00 (622,998.00) 13,540,000.00 6,019,545.00 (354,200.00) 19,559,545.00 • (354,200.00) 324,166,458.00 (977,198.00) 12,105,200.53 $324,166,458.00 $ 11,128,002.53 1,345,358.00 (921,015.00) (1,047,339.00) Adopted Budget 10/01/00 Budget Amendments Amended Budget 09/30/01 $178,099,500.00 38,521,456.00 66,049,290.00 21,313,669.00 303,983,915.00 13,540,000.00 5,665,345.00 19,205,345.00 323,189,280.00 12,105,200.53 $335,294,460.53 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2001 Revenues Collections and Expenditures before Adjustments $222,230,796.75 41,492,054.20 68,999,278.04 13,987,369.99 344,709,498.98 12,516,328.76 7,632,723.72 20,149,052.48 364,858,551.48 0.00 $384,858,551.46 Total Revenues/ Expenditures Transfers and Transfers $222,230,798.75 41,492,054.20 69,274,133.75 25,131,082.50 13,418,588.22 358,128,067.20 12,516,328.76 7,632,723.72 20,149,052.48 13,418,568.22 378,277,119.68 0.00 $ 13,418,568.22 $378,277,119.68 $ Revenues/ Uncollected Unencumbered Encumbrances Balance 44,131,296.75 2,970,598.20 3,224,843.75 3,817,413.50 54,144,152.20 (1,023,671.24) 1,967,378.72 943,707.48 55,087,859.68 (12,105,200.53) $ 42,982,659.15 2,274,855.71 11,143,712.51 0.00 EXPENDITURES: Administration of Justice: Circuit Court 52nd District Court Probate Court $ 48,709,327.00 $ (5,568,832.33) $ 43,140,494.67 $ 42,959,739.77 11,741,508.00 698,519.18 12,440,027.18 12,344,763.83 2,799,734.00 2,073,032.46 4,872,766.46 4,767,093.68 $ 42,959,739.77 $ 12,344,763.83 4,767,093.68 25,773.00 $ 154,981.90 51,117.67 44,145.68 28,317.86 77,354.92 Total Administration of Justice 63,250,569.00 (2,797,280.69) 60,453,288.31 60,071,597.28 60,071,597.28 105,208.53 $ 276,482.50 Law Enforcement Prosecuting Attorney Sheriff Total Law Enforcement 15,635,790.00 145,518.43 80,980,500.00 5,268,615.26 96,616,290.00 5,414,133.69 15,781,308.43 86,249,115.26 102,030,423.69 14,632,579.00 505,790.00 85,282,858.88 99,389,445.88 505,790.00 18,183.12 $ 1,130,546.31 70,055.89 916,402.49 88,239.01 $ 2,046,948.80 14,632,579.00 84,756,866.88 99,895,235.88 General Government: Clerk/Register of Deeds Treasuer Board of Commissioners Drain Commissioner 9,404,341.00 3,132,197.00 5,236,906.00 2,891,815.00 1,960,062.29 384,359.71 295,983.48 278,007.73 11,364,403.29 3,516,556.71 5,532,889.48 3,169,822.73 10,187,308.29 3,358,461.17 0.00 5,361,953.62 3,042,440.49 30,165.00 10,187,308.29 11,118.96 $ 1,165,976.04 3,358,461.17 0.00 158,095.54 5,361,953.62 591.40 170,344.46 3,072,605.49 290.62 98,926.62 Total General Government 20,665,259.00 $ 2,918,413.21 $ 2583,672.21 $ 21,950,163.57 $ 30,165.00 $ 21,980,328.57 12,000.98 $ 1,591,342.66 Revenues Collections and Total Revenues/ Adopted AQnended Expenditures Revenues/ Uncollected Budget Budget ' Birbget before Expenditures Unencumbered 10101/00 Amendments 09/30/01 Adjustments Transfers and Transfers Encumbrances Balance EXPENDITURES - CONTINUED: _ - • County Executive: County Executive Administration $ 5,741,233.00 $ 155,715.99 $ 5,898,948.99 $ 5,722,350.76 $ - $ 5,722,350.76 $ 93.81 $ 174,504.42 Management and Budget 17,815,763.00 645,131.66 18,460,894.66 17,463,349.78 81,690.00 17,545,039.78 22,432.87 893,422.01 Central Services 2,032,358.00 218,766.02 2,251,124.02 2,210,230.94 2,210,230.94 5,861.10 35,031.98 Facilities Management 1,783,144.00 72,165.83 1,855,309.83 1,628,759.27 54,000.00 1,682,759.27 101,398.60 71,151.96 Personnel 4,236,204.00 754,176.47 4,990,380.47 4,704,572.56 4,704,572.56 915.78 284,892.13 Human Services 56,172,076.00 3,063,347.76 59,235,423.76 56,600,832.15 240,224.00 56,841,056.15 324,395.43 2,069,972.18 Public Services 8,283,770.00 992,155.68 9,275,925.68 8,791,642.76 68,000.00 8,857,642.76 37,827.51 380,455.41 C & E.NVorkforce Development 1,049,775.00 0.00 1,049,775.00 23,833.93 1,049,775.00 Community and Economic Dev. 4,970,778.00 298,186.16 5,268,964.18 4,650,148.23 4,650,148.23 237,586.55 381,229.38 Clemis & Emergency Communications 845,088.00 721,063.62 1,566,151.62 1,510,229.98 1,510,229.98 15,572.70 40,348.94 Total County Executive 102,930,189.00 8,920,709.19 109,850,898.19 103,305,750.36 441,914.00 103,747,664.36 746,084.35 $ _ 5,357,149.48 Total Departments Non-Departmental Appropriations 283,462,307.00 12,455,975.40 295,918,282.40 284,716,957.09 977,869.00 285,694,826.09 951,532.87 $ 9,271,923.44 40,704,151.00 (1,327,972.87) 39,376,178.13 16,641,803.94 21,953,255.04 38,595,058.98 280,928,25 $ 500,190.90 TOTAL GOVERNMENTAL EXPENDITURES $324,166,458.00 $ 11,128,002.53 $335,294,460.53 $301,358,781.03 $ 22,931,124.04 $324,289,885.07 $ 1,232,461.12 $ 9,772,114.34 2 Bunny Run Lake Charnwood Long Lake Prior Years Encumbrances & Carry Forwards Decrease in Prepaid Expenditures CVC Property Operational Improvements Community Corrections - GPS Drain Records Conversion Carry Forwards CLEMIS Match Financial System E-Oakland Tornado Sirens Upgrade Reapportionment Senior Citizens Prescriptions Airport Grant Match Deferred Compensation Match Oakland Schools Bldg. Renovation Internal Service Rate Adjustments Tax Tribunal Appeals Adjusted Total Including Additions - - Excess Revenues over/under Expenditures - 63,499,790.43 $ (9,512,555.82) $ 53,987,234.61 $ (1,232,461.12) $ 52,754,773.49 Transfers GOVERNMENTAL FUNDS: Revenues Expenditures $324,166,458.00 $ 11,128,002.53 $335,294,460.53 $324,166,458.00 $ 11,128,002.53 $335,294,460.53 Adopted Budget 10/01/00 Amended Budget 09/30/01 Revenues Collections and Expenditures before Adjustments $364,858,551.46 $301,358,761.03 Total Revenues/ Expenditures and Transfers Revenues/ Uncollected Unencumbered Encumbrances Balance Budget Amendments $ 13,418,568.22 $318,277,119.68 $ - $ 42,982,659.15 $ 22,931,124.04 $324,289,885.07 $ 1,232,461.12 $ 9,772,114.34 3 Deduct From Undesignated Fund Balance Increase in Petty Cash Airport Grant Match Operational Improvements Deferred Property Taxes Oakland County Library Emergency Response & Preparedness Financial System Health Satellite Centers CRIMP Cafeteria Equipment Replacement CLEMIS Match Futire Technology Replacement Mainland Drain Reconstruction Insurance Premiums Clerk Records Conversion Revenue Sharing Reserve Succession Planning 8,721.46 17,142.37 18,271.62 1,505,588.59 17,460.75 880,000.00 1,149,883.00 400,000.00 1,737,429.00 1,401,600.00 1,000,000.00 324,250.00 980,512.00 500,000.00 490,000.00 240,000,00 333,400.00 700,000.00 14,000,000.00 1,500,000.00 267,000.00 $ 80,226,032.28 (150,470.00) (1,000,200.00) (1,149,883.00) (41,755,922.80) (290,000.00) (1,000,000.00) (2,324,250.00) (150,000.00) (199,000.00) (400,000.00) (300,000.00) (4,000,000.00) (1,800,000.00) (750,000.00) (1,086,200.00) (2,500,000.00) (200,000.00) Adjustments to Undesignated General Fund Balance: Add to General Fund Balance: Repayment of Advance for: Adjusted Total Including Additions and Subractions Balance at Beginning of Year (820,634.52) 1,027,971.14 Drain - Lake Level SCADA Pilot Working Capital Reserve E-Health Security Enhancements Fire Records Management Tax Tribunal Appeals Drain Records Conversion Carry Forwards Indirect Costs E-Oakland Senior Citizen's Prescriptions Revenues Collections and Total Revenues/ Adopted Amended Expenditures Revenues/ Uncollected • Budget Budget Budget before Expenditures Unencumbered 10/01/00 Amendments 09/30/01 Adjustments Transfers and Transfers Encumbrances Balance (200,000.00) (8,500,000.00) (1,000,000.00) (5,000,000.00) (250,000.00) (2,767,000.00) (1,737,429.00) (331,900.00) (743,900.00) (980,512.00) (480,000.00) Undesignated Fund Balance at End of Fiscal Year $ 207,336.62 4 Encumbrances Fiscal year ended September 30, 2001 Fund: General Department: 11 County Executive $ 93.81 12 Management and Budget 22,432.87 13 Central Services 5,861.10 14 Facilities Management 101,398.60 15 Personnel 915.78 16 Human Services 777.21 17 Public Services 37,827.51 19 Community & Econ. Development 237,586.55 21 Clerk/Register of Deeds 11,118.96 32 District Court 51,117.67 34 Probate Court 28,317.86 35 Circuit Court 25,773.00 41 Prosecutor 18,183.12 43 Sheriff 70,055.89 51 Board of Commissioners 591.40 61 Drain 290.62 90 Non-Departmental 280,928.25 Total $ 893,270.20 Fund: Health Department: 16 Human Services 23 Clemis & Emergency Services 317,833.76 15,572.70 Total 333,406.46 Fund: Juvenile Maintenance Department: 16 Human Services 5.784.46 Total GF and GP Fund's Encumbrances $ 1.232,461.12 Fund Oakland County, Michigan General Fund Equity as of September 30, 2001 General Fund Equity 09/30/01 Deferred Property Taxes Reserves Encumbrances Long Term Advances Payroll and Petty Cash Total Reserves Designations Capital Improvement Reserve Tax Tribunal Appeals Drain Records Conversion Security Enhancements Future Technology Replacement Operational Improvements Financial System Enhancements Revenue Sharing Reserve Sheriffs Helicopter Mainland Drain Reconstruction E-Oakland Clerk Records Conversion Emergency Response & Preparedness E- Health Insurance Premiums Indirect Cost Airport Grant Match Community Corrections Address Standards Project Senior Citizen Prescriptions District Court Judge Cafeteria Equipment Replacement Geographic Information System Enhances Carry Forwards (1) CLEMIS Match Oakland County Library Board of Commissioners' Projects Fire Records Management Development Retirement Transition Drain - Lake Level SCADA Pilot CRIMP (2) Health Satellite Centers Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY 41,755,922.80 893,270.20 105,262.08 326,625.00 $1,325,157.28 8,500,000.00 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 1,800,000.00 1,500,000.00 1,086,200.00 1,000,000.00 1,000,000.00 750,000.00 743,900.00 666,800.00 500,000.00 500,000.00 480,000.00 400,000.00 400,000.00 355,000.00 331,900.00 300,000.00 290,000.00 250,000.00 250,000.00 200,000.00 200,000.00 199,000.00 150 000.00 53,852,800.00 55,177,957.28 $207,336.62 $55,385,293.90 (1) Carry Forwards = Equalization (50,031.04), Personnel (16,000.00), PEDS (53,098.00), Comm./Econ. Development (23,000.00), Treasurer (1,598.10). Circuit Court (60,440.00), Doctors/Hospitals (95,558.40), GIS (32,000.00) (2) CRIMP = Purchasing (6,152.00), Health - Unspent FY 2001 (151,229.20), Health - new (41,603.00.) Prepared by Fiscal Services Division 11/05/01 Fund Deferred Property Taxes Encumbrances Long Term Advances Payroll and Petty Cash Total Reserves 'Oakland Schools Building Tax Tribunal Appeals Drain Records Conversion Operational Improvements Sheriffs Helicopter Internal Service Funds - Rate Adjustmen E-Oakland Carry Forwards (1) Financial System Enhancements CLEMIS Match Airport Grant Match Community Corrections Clinton Valley Center (CVC) Property Deferred Compensation Employer Match Address Standards Project Emergency Weather System Upgrade Reapportionment District Court Juoge Geographic Information System Enhancc Board of Commissioners' Projects Senior Citizen Prescriptions Total Designations New Designations $41,961,391.05 $1,197,207.14 $43,158,598.19 ($10,243,176.001 ($169,236.00) ($10,412,412.00) $32,385,015.05 $1,027,971.14 $33,412,986.19 $21,792,942.23 $55,177,957.28 ($820,634.52) $207,336.62 $21,972,307.71 $55,385,293.90 OAKLAND COUNTY; MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2001 General Fund Total Adjustments Adjusted General General Fund Equity to Equity Fund Equity Year - End Equity 09/30/00 During FY 2001 FY 2001 Changes 09/30/01 Committed $ 41,755,922.80 $ 41,755,922.80 $1,001,777.77 $0.00 $1,001,777.77 (108,507.57) $ 893,270.20 166,858.28 - 166,858.28 (61,596.20) 105,262.08 176 155.00 - 176,155.00 150 470.00 326,625.00 $1,344,791.05 $1,344,791.05 ($19,633.77) $1,325,157.28 $14,000,000.00 $ - $14,000,000.00 $(14,000,000.00) $ _ - 5,000,000.00 (267,000.00) 4,733,000.00 2,767,000.00 7,500,000.00 5,000,000.00 (1,737,429.00) 3,262,571.00 1,737,429.00 5,000,000.00 238,726.00 3,000,000.00 (1,149,883.00) 1,850,117.00 1,149,883.00 3,000,000.00 2,000,000.00 - 2,000,000.00 0.00 2,000,000.00 , 1,500,000.00 (489,338.00) 1,010,662.00 (1,010,662.00) - 1,500,000.00 (980,512.00) 519,488.00 980,512.00 1,500,000.00 1,401,600.00 (1,401,600.00) 0.00 331,900.00 331,900.00 1,000,000.00 (324,250.00) 675,750.00 1,324,250.00 3,000,000.00 1,000,000.00 (1,000,000.00) 0.00 300,000.00 300,000.00 0.00 (333,400.00) 333,400.00 333,400.00 666,800.00 900,000.00 (256,933.00) 643,067.00 (143,067.00) 500,000.00 336,182.00 880,000.00 (880,000.00) 0.00 0.00 700,000.00 (700,000.00) 0.00 0.00 - 500,000.00 - 500,000.00 500,000.00 500,000.00 (456,831.00) 43,169.00 (43,169.00) - 490,000.00 (26,000.00) 464,000.00 (464,000.00) - 400,000.00 - 400,000.00 400,000.00 355,000.00 - 355,000.00 355,000.00 250,000.00 - 250,000.00 0.00 250,000.00 240,000.00 (240.000.00) 0.00 480,000.00 480.000.00 $40,616,600.00 ($10,243,176.00) $31,040,224.00 ($6,256,524.00) $25,783,700.00 Oakland County Library Emergency Response & Preparedness Security Enhancements E- Health Health Satellite Centers CRIMP (2) Cafeteria Equipment Replacement , Future Technology Replacement Mainland Drain Reconstruction Insurance Premiums Clerk Records Conversion Revenue Sharing Reserve Retirement Transition Fire Records Management Development Drain - Lake Level SCADA Pilot Indirect Cost Capital Improvement Reserve Total $ 290,000.00 1,000,000.00 5,000,000.00 1,000,000.00 150,000.00 199,000.00 400,000.00 4,000,000.00 1,800,000.00 750,000.00 1,086,200.00 2,500,000.00 200,000.00 250,000.00 200,000.00 743,900.00 8,500.000.00 28,069,100.00 $ 290,000.00 $ 39,500.00 1,000,000.00 500,000.00 5,000,000.00 1,000,000.00 150,000.00 199,000.00 400,000.00 4,000,000.00 1,800,000.00 750,000.00 1,086,200.00 2,500,000.00 200,000.00 38,602.00 250,000.00 200,000.00 743,900.00 8.500,000.00 28,069,100.00 Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY (1) Carry Forwards = Equalization (50,031.04), Personnel (16,000.00), PEDS (53,098.00), Comm./Econ. Development (23,000.00), Treasurer (1,598.10), Circuit Court (60,440.00), Doctors/Hospitals (95,558.40), GIS (32,000.00) (2) CRIMP = Purchasing (6,152.00), Health - Unspent FY 2001 (151,229.20), Health - new (41,603.00) General Fund Equity 09/30/00 Month #14 Adjustment M.R. #00271 Purchase of CVC Property Fund (100,000.00) (1,000,000.00) (145,608.00) (281,207.00) (1,000,000.00) (256,933.00) (880,000.00) $40,616,600.00 $41.961 .391.05 $0.00, $0.00 $0.00, OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2001 M.R. #00314 M.R. #00306 M.R. #00320 M.R. #00321 M.R. #01018 M.R. #01031 • Automation of Community Correc. Digital Photos Utility Defense Carry-Forward CLEMIS Drain Records GPS Program Phase III Fund Circuit / Health Match Encumbrances & Carry Forwards Long Term Advances Payroll and Petty Cash Total Reserves Oakland Schools Building Tax Tribunal Appeals Drain Records Conversion - Phase I Operational Improvements Sheriffs Helicopter Internal Service Funds - Rate Adjustmen E-Oakland Carry Forwards Financial System Enhancements CLEMIS Match Aiport Grant Match Community Corrections - GPS Clinton Valley Center (CVC) Property Deferred Compensation Employer Match Address Standards Project Emergency Weather System Upgrade Reapportionment District Court Judge Geographic Information System Enhance Board of Commissioners' Projects Senior Citizen Prescriptions $1,001,777.77 166,858.28 176 155.00 $1,344,791.05 $14,000,000.00 5,000,000.00 5,000,000.00 3,000,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,401,600.00 1,000,000.00 1,000,000.00 0.00 900,000.00 880,000.00 700,000.00 500,000.00 500,000.00 490,000.00 400,000.00 355,000.00 250,000.00 240,000.00 Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY $0.00 ($880,000.00) ($1,000,000.00) ($256,933.00) $0.00 0880,000.00) (S1.000.000.001 0256.933.001 $1,197,207.14 0169.236.00) ($880,000.00) (81,000,000.00) ($256,933.00) ($145,608.00) 0145,608.001 $0.00 ($145,608.00) ($100,000.00) 0100,000.001 ' $0.00 ($100,000.00) ($281,207.00) ($281,207.001 $0.00 ($281,207.00) ($1,000,000.00) 01 .000,000.001 $0.00 (81,000,000.00) $43,158,598.19 ($169,236.00) , CIA M.R. #01102 PeopleSoft Upgrade M.R. #01106 County Reapportion. M.R. #01105 Info. Tech. eHealth (67,000.00) (9,900.00) ($40,000.00) ($9,900.00) ($980,512.00) f$40,000.001 09,900.001 ($98o,51 2.0') $0.00 $0.00 $0.00 ($40,000.00) ($9,900.00) ($980,512.00) (456,831.00) ($456,831.00) ($456,831.00) $0.00 ($456,831.00) ($67,000.00) ($1,080,393.00) 067.000.001 01,080.393.001 $0.00 ($67,000.00) ($1,080,393.00) Moo (980,512.00) (40,000.00) (1,080,393.00) Fund M.R. #01056 M.R. #01086 M.R. #01109 M.R. #01090 M.R. #01104 M.R. #01097 Carry-Forward Purchasing Internet Outdoor Warn. Utility Carry-Forward Treasurers On-Line Serv. Strategy System Defense Fund Sh., Hit., GIS Encumbrances & Carry Forwards Long Term Advances Payroll and Petty Cash Total Reserves Oakland Schools Building Tax Tribunal Appeals Drain Records Conversion - Phase I Operational Improvements Sheriffs Helicopter Internal Service Funds - Rate Adjustmerr E-Oakland Carry Forwards Financial System Enhancements CLEMIS Match Aiport Grant Match Community Corrections - GPS Clinton Valley Center (CVC) Property Deferred Compensation Employer Match Address Standards Project Emergency Weather System Upgrade Reapportionment District Court Judge Geographic Information System Enhance Board of Commissioners' Projects Senior Citizen Prescriptions Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY" ($74,250.00) ($26,000.00) ($994,375.00) f$74.250.001 ($26.000.001 ($994,375.00) $0.00 $0.00 $0.00 ($74,250.00) ($26,000.00) ($994,375.00) (74,250.00) (26,000.00) (994,375.00) "I-6= M.R. #01126 GIS Positions for Drain M.R. #01160 2nd Quarter Amendments M.R. #01199 Airport Land Grant Fund 666,800.00 (333,400.00) $0.00 ($333,400.00) $0.0Q )$333.400.001 $0.00 $0.00 $0.0Q, ($333,400.00) ($700,000.00) f$700,000.00 $0.00 ($700,000.00) ($100,000.00) 1$100,000.001 $0.00 ($100,000.00) (250,000.00) ($250,000.00) 4250,000.001 $0.00 ($250,000.00) (267,000.00) (1,737,429.00) (1,149,883.00) - (489,338.00) (980,512.00) (1,401,600.00) (324,250.00) (1,000,000.00) 333,400.00 (256,933.00) (880,000.00) (700,000.00) - (456,831.00) (26,000.00) (240,000.00) ($9,576,376.00) 49.576.376.00) 1$169,236.00) ($9,746,612.00) (70,629.00) (489,338.00) (240,000.00) ($70,629.00) ($240,000.00) )$70,629.001 j$240,000.001 $0.00 $0.00 ($70,629.00) ($240,000.00) ($489,338.00) J$489,338.001 $0.00 ($489,338.00) (700,000.00) (100,000.00) (666,800.00) M.R. #01199 M.R. #01227 M.R. #01219 M.R. #01240 M.R. #012xx Total Adjustments Airport Deferred Comp. Equalization Fiscal Services Indirect Cost to Equity Land Grant Match Untility Defense System Upgrade Adjustment During FY 2001 Encumbrances & Carry Forwards Long Term Advances Payroll and Petty Cash Total Reserves Oakland Schools Building Tax Tribunal Appeals Drain Records Conversion - Phase I Operational Improvements Sheriffs Helicopter Internal Service Funds - Rate Adjustmen E-Oakland Carry Forwards Financial System Enhancements CLEMIS Match Aiport Grant Match Community Corrections - GPS Clinton Valley Center (CVC) Property Deferred Compensation Employer Match Address Standards Project Emergency Weather System Upgrade Reapportionment District Court Judge Geographic Information System EnhancE Board of Commissioners Projects Senior Citizen Prescriptions Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY $0.00 .11111111MOIL Fund Adjusted General Fund Equity FY 2001 Encumbrances & Carry Forwards Long Term Advances Payroll and Petty Cash Total Reserves Oakland Schools Building Tax Tribunal Appeals Drain Records Conversion - Phase I Operational Improvements Sheriff's Helicopter Internal Service Funds - Rate Adjustmen . E-Oakland Carry Forwards Financial System Enhancements CLEMIS Match Aiport Grant Match Community Corrections - GPS Clinton Valley Center (CVC) Property Deferred Compensation Employer Match Address Standards Project Emergency Weather System Upgrade Reapportionment District Court Judge Geographic Information System Enhance Board of Commissioners' Projects Senior Citizen Prescriptions $1,001,777.77 166,858.28 176 155.00 $1,344,791.05 $14,000,000.00 4,733,000.00 3,262,571.00 1,850,117.00 2,000,000.00 1,010,662.00 519,488.00 0.00 675,750.00 0.00 333,400.00 643,067.00 0.00 0.00 500,000.00 43,169.00 464,000.00 400,000.00 355,000.00 250,000.00 0.00 Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY $31,040,224.00 - 832,385,015.05 $1,027,971.14 $33,412,986.19 FY 2001 YEAR END REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2001 BUDGET AMOUNT ADOPTED AS FY 2001 FAVORABLE/ BUDGET AMENDED ACTUAL (UNFAVORABLE) PERCENT REVENUES GENERAL FUND Taxes $178,099,500.00 $178,099,500.00 $222,230,796.75 344,131,296.75 24.78% Intergovernmental . 37,176,100.00 38,521,456.00 41,492,054.20 2,970,598.20 7.71% Charges for Services 66,970,305.00 66,049,290.00 69,274,133.75 3,224,843.75 4.88% Miscellaneous Revenue 22,361,008.00 33,418,869.53 25,131,082.50 J8,287,787.03) -24.80% SUB-TOTAL GENERAL FUND $304,606,913.00 $316,089,115.53 $358,128,067.20 $42,038,951.67 13.30% - GENERAL PURPOSE FUNDS Intergovernmental $13,540,000.00 $13,540,000.00 $12,516,328.76 ($1,023,671.24) -7.56% Charges for Services 6,019,545.00 5,865,345.00 7,632,723.72 1,967,378.72 34.73% SUB-TOTAL GP FUNDS $19,559,545.00 $19,205,345.00 $20,149,052.48 $943,707.48 4.91% ADD BACK USE OF FUND BALANCE GF/GP FUNDS Less: FY 2002 Portion of Property Taxes Add Back: Use of FY 2001 Fund Balance TOTAL GF/GP REVENUE $0.00 $0.00 $0.00 $0.00 0.00% $324,166,458.00 $335,294,460.53 5378,277,119.68 $42,982,659.15 12.82% $0.00 $0.00 ($41,755,922.80) ($41,755,922.80) $0.00 $0.00 $12.105,200.53 312.105.200,53 $324,166,458.00 $335,294,460.53 $348,626,397.41 $13,331,936.88 EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court $48,709,327.00 $43,140,494.67 $42,985,512.77 $154,981.90 0.36% 52nd District Court 11,741,508.00 12,440,027.18 12,395,881.50 $44,145.68 0.35% Probate Court 2,799,734.00 4,872,766.46 4,795,411.54 $77,354.92 1.59% TOTAL ADMIN. OF JUSTICE $63,250,569.00 ' $80,453,288.31 $60,176,805.81 $276,482.50 0.46% LAW ENFORCEMENT • Prosecuting Attorney $15,635,790.00 $15,781,308.43 $14,650,762.12 $1,130,548.31 7.16% Sheriff 80,980,500.00 88,249,115.26 85,332,712.77 916,402.49 1.06% TOTAL LAW ENFORCEMENT $96,616,290.00 $102,030,423.69 $99,983,474.89 $2,046,948.80 2.01% i GENERAL GOVERNMENT Clerk/Register of Deeds $9,404,341.00 $11,364,403.29 $10,198,427.25 $1,165,978.04 10.26% Treasurer 3,132,197.00 3,516,556.71 3,358,461.17 158,095.54 4.50% Board of Commissioners 2,546,707.00 2,582,382.89 2,423,494.64 158,668.25 6.15% Library Board 2,690,199.00 2,950,526.59 2,939,050.38 11,476.21 0.39% • Drain Commissioner . 2,891,815.00 3,169,822.73 3,072,896.11 96,926.62 3.06% TOTAL GENERAL GOVERNMENT $20,665,259.00 $23,583,672.21 $21,992,329.55 $1,591,342.66 6.75% COUNTY EXECUTIVE County Executive Admn. $5.741,233.00 $5,896,948.99 $5,722,444.57 $174,504.42 2.96% Management and Budget $17,815,763.00 $18,460,894.66 $17,567,472.65 893,422.01 4.84% Central Services $2,032,358.00 $2,251,124.02 $2,216,092.04 35,031.98 1.56% Facilities Management $1,783,144.00 $1,855,309.83 $1,784,157.87 71,151.06 3.84% Personnel $4,236,204.00 .44,990,380.47 $4,705,488.34 284,892.13 5.71% Human Sys. 356,172,076.00 $59,235,423.76 $57,165,451.58 2,069,972.18 3.49% Public Services $8,283,770.00 $9,275,925.68 $8,895,470.27 380,455.41 4.10% IT- Clemis & EMS Comm. $845,088.00 $1,566,151.62 $1,525,802.68 40,348.94 2.58% Community & Economic Dev. $4,970,778.00 $5,268,964.16 $4,887,734.78 381,229.38 7.24% Woridorce Development $1,049,775.00 _ $1,049,775.00 $23,633.93 1,026,141.07 97.75% TOTAL COUNTY EXECUTIVE $102,930,189.00 $109,850,898.19 $104,493,748.71 $5,357,149.48 4.88% TOTAL DEPARTMENTS $283,462,307.00 $295,918,282.40 $286,646,358.96 $9,271,923.44 3.13% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS $40,704,151.00 $39,376,178.13 338,875,9E7.23 $500,190.90 1.27% TOTAL GOVERNMENTAL EXPENDITURES $324,166,458.00 $335,294,460.53 $325,522,346.19 $9,772,114.34 2.91% General Fund/General Purpose Favorable/(Unfavorable) $0 $O $23,104,051.22 $23,104,051.22 _ _ BUDGET AS ADOPTED BUDGET AS ADJUSTED AMOUNT FAVORABLE/ (UNFAVORABLE) PERCENT FY 2001 ACTUAL II Extension- Oakland County REV FORECAST YE.xls 7.71% Indirect Cost Recovery from charges for the Friend of the Court CRP contract $2,016,180 Increased Cigarette Tax Distribution $217,000 and Stale Income Tax revenue $697,500 7.71% 1316.00% Reimbursement to Directors for attendance at P&R and Bldg Author ily meetings. -15.14% Unfav. due to Audit cancellations. -100.00% Reduction in billing relating to legal matters regarding Information Technology and Drain Commission. 0.00% Rebate related to volume of Boise Cascade purchases throughout the County -18.85% Reimbursement of salaries was less than anticipated 6.79% Increase based on summary of billing to CVTs 28.27% Revenue from 25% Court Ordered Board & Care and Tax intercept fees higher than anticipated 989.17% Revenue received from County Auction favorable 15.44% Revenue front Commission on Vending Machines and Oak Management for use of Cafeteria 0.00% -100.00% Engineering Services to Oakland International Airport delayed to Fiscal Year 2002. 123.21% Fay due to civil mediation transfer for interns working in the Circuit Court 0.00% 22.21% Fax due to increased revenue from autopsies, photos and histology slides and increase revenue from body bags. $177,404,500.00 PROPERTY TAXES 2000 Tax Levy NET CURRENT PROPERTY TAX $177,404,500.00 $213,868,625.84 $36,464,125.84 20.55% Variance reflects property taxes collected during FY 2001, which must be reserved to cover the first three months of FY 2002. This Is an accounting change directed by the State Department of Treasury. $177,404,500.00 $177,404,500.00 $213,668,625.84 $36,464,125.64 20.55% OTHER TAXES Other Taxes TOTAL PROPERTY AND OTHER TAXES $695,000.00 $695,000.00 $8,362,170.91 $7,667,170.91 1103.19% Variance reflects payment for delinquent county texas by the DTRF. 695,000.00 695,000.00 8,362,170.91 7,667,170.91 1103.19% 8178,099,500.00 $178,099,500.00 $222,230,796.75 $44,131,296.75 24.78% BUDGETED RECEIPTS OTHER THAN TAXES GENERAL FUND STAT4jAND FEDERAL Outside Agencies TOTAL BUDGETED RECEIPTS GENERAL FUND STATE AND FEDERAL CHARGES FOR SERVICES - County Executive Administration Auditing Corporation Counsel Purchasing Fiscal Services Equalization Reimbursement Division Materials Management - Audion Support Services - Admin (Vending/Cafeteria) Facilities Mgt. - Admin. Facilities Engineering Personnel Human Services Admin -4IA Medical Examiner Public Services Animal Control $37,176,100.00 $38,521,456.00 $41,4132.1254.20 $2,970,598.20 $37,176,100.00 $38,521,456.00 $41,492,054.20 $2,970,598.20 $250.00 $250.00 $3,540.00 $3,290.00 79,000.00 79,000.00 - 67,042.18 ($11,957.82) • 132,387.00 132,387.00 _ ($132,387.00) 0.00 20,506.00 20,506.02 $0.02 322,605.00 322,605.00 261,781.40 ($60,823.60) 2,142,536.00 2,142,536.00 2,288.012.08 $145,476.08 270,000.00 270,000.00 346,323.70 $76,323.70 2,000.00 2,000.00 21,783.38 $19,783.38 58,800.00 58,800.00 87,877.62 59077.62 53,560.00 53;560.00 53,560.00 $0.00 16,470.00 16,470.00 - ($16,470.00) 9,706.00 9,706.00 21,664.60 511,958.60 500.00 500.00 _ ($500.00) 83,500.00 84,500.00 103,269.45 $18,769.45 11,300.00 0.00 $0.00 819,800.00 819,800.00 866,951.59 $47,151.59 243,500.00 158,480.00 114,571.24 ($43,908.76) 1 0.00% 5.75% -Fey. Pound Fee $93,300 due to higher number of animals housed and and Increased number of days, partially offset by unfav. Adoptions ($7,500), Animal Shots ($4,100) and Sale of Animals ($41,300) due to fewer requirements. -27.71% -Unfav. Reimb State Mel Spray due to the success of the Gypsy Moth Program. C;0 01/10/2002 411.1111- BUDGET • BUDGET AS AS ADOPTED ADJUSTED AMOUNT P12001 FAVORABLE/ ACTUAL (UNFAVORABLE) PERCENT 196000.00 363,030.60 303,929.93 (359,100.07) -16.28% - Fay. Fees & Collections $99,600 due to the high success rate of the alternative - . - programs; offset by Charges for Services ($158,700) due to later sled of tether program. . Community and Economic Development Administratio 0.00 11,300.00 - ($11,300.00) 0.00% Development & Planning 692,600.00 692,600.00 512,613.45 ($179,986.55) -25.99% Deckling revenues attributable to aged aerial photography products and the transition from hard-copy products to flexible digital produds. C&E DevNVorkforce Development 1,049,77500 1,049,775 00 - ($1,049,775.00) -100.00% Grant pass through. County Clerk 1,866,100.03 1,916,100.00 2,056,760.89 1140,680.89 7.34% Favorable due to Increased recovery of bond forfeitures (Creation of Bond Committee) ($133,500), Certified Copies ($43,200), Gun Permits (29,400) and 10% Bond Fee ($17,500) offset by lower then anticipated Civil Action Entry Fees (818,700), Motion Fees ($31,300) and Misc. revenue ($28,900) • Elections . 16,500.00 16,500.00 7,090.81 $20,590.81 124.79% Favorable ($5,300) due loan increase in late election filing fees (delinquent accounts paid), ' '"%... - Board of Canvasser Service Fees ($10,400) (Presidential Election - Noveniber 2000- FY 2001) • Voter Registration increase ($3,000). Register of Deeds 10,949,991.00 12,356,601.00 13,367,900.88 $1,011,299.88 8.18% Favorable due lathe number of Individuals filing mortgages ($1,052,000) and land transler . • tax ($233,000). . . Treasurer 4,235,304.00 4,235,304.00 2,535,042.39 (31,700,261.61) -40.14% -Unfav. Industrial Fac Tax ($800,000) and ODA Recovery Ad Val. ($834,000) not collected Circuit Court - Gen. Jurisdiction 3,017,475.00 3,871,337.00 3,712,938.55 ($158,398.45) -4.09% - Unfavorable due io a reduction In defendants eligible for state reimbursement. Circuit Court - Family Division 7,293,700.00 • 0.00 -. $0.00 • 0.00% District Court 6,956,997.00 9,355,392.00 9,525,665.07 $170,473.07 1.62% - Division 1 reflects an increase in Community Serv. Oversight. $21,915 partially offset • by a reduction in Probation Fees ($10,1301). An Increase In filing fees ($3,974.50), Bond Forfeitures (510,801) and Probation Fees ($53,532.40 Division It reflects unfavorability In State Law Costs (557.123.44) partially offset by an increase in filing fees ($11,000). Division ill reflects an increase In filing fees ($15,000), Probation Fees, $24,851.01, State Lew Costs $28,661 43, and Ordinance Fines and costs $44,312. Division hi reflects increases in Bond Forfeitures 516,391, 10% Bond Fees 526,234 80, Probation Fees $20,325 86, and State Law Costs $67,555.07. Community COUft SWAM Probate Court Prosecutor Sheriffs Office Administrative Services Corrective Services chnical Send 08111 Of COMfT chnical Services oani of Commissioners Library Board Drain Admkgsk REV FC Library Board Drain AdmintstraUon - REV FORECAST YE. xis Engineering & Construction 512,300.00 572,300.00 615,899.46 543,599.46 7.132% - Fay. Reimb Fees PD Oaf Attorney $47,756.26 142,700.00 229,700.00 443,347.40 $213,647.40 3.31% -Unbudgeted 5% Foreniic Lab. Fees, Microfilming, Ptogrem Income, and Welfare .. Fraud Case Review reflect favoribility. Additionally State Approp. Victim VVItriess is . $139,158 over anticipated revenue and Refund Prior Yrs Expenditure $51,039, partially offset by unfav. Misc.. Petitions ($1,100) which is no longer collected. 183,300.00 . 208,300.00 232,183.72 $23,863.72 11.46% -Fav.Sotial Security incentive $53,800,NET Refunds $40,000, Auction $3,100 offset by Unfav. Enhancement ($73.,000) . 1,000.00 1,600.00 821.40 ($178.60) -17.86% -Unfav. Mileage 3,076,00000 5,036,810.00 6,686,840.31 $1,649,830.31 32.76% -Fev.Deferred Offender 81,121,300, Federal Grants $281,000,1nmele Board and Care $91,200, Board and CO19 $88,900, Reimb. Court Services $48,800,Clinic Charges $13,000 and Refunds Prior Year Expenditures 67,600. 1,436,950.00 . 1,436,950.00 1,798,387.47 $361,437.47 25.15% -Fav. Board end Care Work Release 8352,100 and Special Deputies $9,300 18,030,777.00 18,465,488.00 21,525,256.60 $3,059,768.60 18.57% -Fay. Special Deputies 52,361,300, Reirnb. Of Salaries 8682,500 and Liquor . Control $16,000 380,18100 1,212,964.00 975,712.60 (8237,251.40) -19.56% - Unfav. Enhancement Funds 8,000.00 8,000.00 6,976.00 ($1,024.00) -12.80% -Unfavorable due to lower than anticipated Per Diem collections. 157,161.00 157,181.00 ., 135,260.12 (521,900.88) -13.94% 133,478.00 133,478.00 - ($133.478.130) -100.00it - Unfav. federal grant recorded in separate Grant Fund offset by reduced revenue ($25,000) - . 2 Unfav, salary reknbursement due to less charge backs to drah projects ($108,478). 01/10/2002 389,100.00 548,100 00 84,643.44 $18,543.44 3.02% -Fav. soil erosion fees and reimb of salaries due to high level of construction activity Corrective Services - Satellites trot Services TOTAL CHARGES FOR SERVICES GENERAL FUND BUDGETED RECEIPTS - GENERAL PURPOSE GOV'T STATE AND FEDERAL Outside Agencies TOTAL BUDGETED RECEIPTS - GEN. PURPOSE GOV'T STATE AND FEDERAL $66,970,305.00 $66,049,290.00 $69,274,133.75 $3,224,843.75 4.88% $13,540,000.00 $13,540,000.00 512,516,328.76 ($1,023,671.24) -7.56% Received less than anticipated State/Federal Subsidies for the following: Health ($841,002), Disaster Control ($20,389) and Child Care ($156,144). $13,540,000.00 $13,540,000.00 $12,516,328.76 ($1,023,671.24) -7.56% TOTAL AVAILABLE RESOURCES - GENERAL FUND/GENERAL PURPOSE $376,046,480.00 $374,712,619.96 $416,161,451.71 $41,448,831.75 . 11.06% = L. BUDGET BUDGET AS AS ADOPTED ADJUSTED AMOUNT FY 2001 FAVORABLE/ ACTUAL (UNFAVORABLE) PERCENT CHARGES FOR SERVICES Emergency Management Services Health Division Friend of the Court Circuit Court - Juvenile Maintenance Children's Village 1,310.00 74,31000 , $250,398.46 $176,088.46 1,880,535.00 1,880,535 00 3,116,102 20 1,235,567.20 427,200.00 0.00 000 0.00 1.030,000.00 1,030,000.00 1,116,263.28 86,263.28 2,680,500.00 2,680,500 00 3,149,959.78 469,459.78 $6,019,545.00 .55,665,345.00 $7,64723.72 $1,967,376.72 236.96% Local match increasing with acceleration of siren replacements. 65.70% Fay due to increased activity in water supply inspections, sewerage permits and tlu vac. 0.00% (100% 17.51% Fav in refund for school meals due to increased population which increases revenue received from the Stale of Michigan also (ay. Child Care Stale Aid for court ordered out of home care. 34.73% 51,855.630.51 23,275,451.99 0.00 MISCELLANEOUS REVENUE . Sundry 5400,000.00 $446,411.00 Investment income 20,867,258.00 20,867,258.00 Prior Year's Balance 1,093,750.00 12,105,200.53 51,409,219.51 315.68% Prior Years Adjustment for accrued Attorney Fees. 2,408,193.99 11.54% Reflects interest earned on Investments. (12,105,200.53) -100.00% Reflects Resources Carried Forward into Designated Fund Balance, which are not yet transferred. $22,361,008.00 $33,418,869.53 $25,131,082.50 ($8,287,787.03) -24.80% OPERATING TRANSFERS $51,880,022.00 $39,418,159.43 537,884,332.03 ($1,533,827.40) -3.89% Reflects actual transfers from General Funds to other funds. Less Operating Transfers (Out) ($51,1380,022.00) ($39,418,159.43) ($37,884,332.03) 51,533,827.40 -3.89% NET GFIGP RESOURCES $324,158,458.00 - $335,294,460.53 8378,277,119.68 $42,982,659.15 12.82% L. ilIREV FORECAST YE.xls 3 01/10/2 11:1111 Non-Controllable Operating 4,041,488.00 1,739,000.02 1,911,633.84 $31,435,954.00 $20,353,048.02 $20,928,799.25 31) $1,233,809.58 (1,048,455.02) (30,172.64) $154,981.90 6.37% -5.54% 0.00% 0.38% COUNTY OF OAKLAND FY 2001 THIRD QUARTER FORECAST REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES n•••n•••n•n•nn••n•• •••••••••nn nnn•n•n••n ••n••n •••••n •n••n•n••nn•••n••nn•nn• Judicial Administration Controllable Personnel Controllable Operating Non-Controllable Operating 55,289,828 00 55,290.713 46 $5,085,072 49 15,708 00 201,460 00 97,235 63 160,000.00 260,162 63 255.939 57 5225,640 97 4 28% Fay Turnover 5104.224.37 51.73% - Favorabia dile to I A Fxpendohle Equ'rrnent 5138.048 48, purchases being less than , anticipated part ially offset by 'Inlay Mite Sia:pl Aim Capital Outlay ($22,6 ies ($15 431 56) S4,223 06 1 62% - Fey, Stationary Stock 52 135 86, Radio Communictions $1,396.32 and Pi int Shop $1,470 07 .------ ------- $5,466,432.00 $5,752,336.09 $5,418,247.69 $334,088.40 5.81% 5105,700.00 (2,516.37) Business Division Controllable Personnel Controllable Operating $1,734,545.00 $1,751,295.06 $1,456,587.15 27,386.00 68,012.00 70,528.37 8.04% - Turnover -3.70% - Unfav. Standard Mailing ($5,149.39), paritally offset by fay. Professional Services $2,695 Non-Controllable Operating , .399,140.00 719,764.00 419,866.74 299,897.26 41.67% - Fav IT Operations $239,637 and Telephone Communications $52,822.98. $2,161,071.00 $2,539,071.08 $1,946,982.28 5403,080.89 15.88% General Jurisdiction Division Controllable Personnel Controllable Operating $1,463,803.00 $1,497,661.34 $1,504,049.45 6,403,107.00 10,874,924.86 10,904,319.88 Non-Controllable Operating 1,778,960.00 2,123,455.30 2,285,114.44 $9,645,870.00 514,496,041.50 514,693,483.57 ($6,388.11) -0.43% (29,394.82) -0.27% - Unfav. Defense Ally Fees (566,579,75) resulting from accrual. Unfav. FA Exp. Equipment ($66,244.45), Grant Match ($304,577.10). Partially offset by Professional Services $56,752.2 for Plante Moran consulting on SCT. Fay. Juror Fees & Mileage resulting from static caseload $118,429.30, Special Projects not completed, $133,250, Visiting Judges, $17,909.46, Postage $37,868.97, Attorney Fees Mediators $109,375. (168,200.00) -7.92% - Information Technology Operations ($178,656.23) and Telephone Communications ($57,495 unfavorability reflects a delay In the installation of the PBX system and a telephone rate increase. They are partially offset by favorable variances in Stationary Stock $34,771.02 and Print Shop $17,956.68. ($203,982.93) -1.41% Family Division/Juvenile Meta Controllable Personnel Controllable Operating $19,298,878.00 $10,830,898.00 $10,111,247.21 8,095,588.00 7,783,150.00 . 8,903,918.20 )IIIIIII) Department Total 1 i Controllable Operating 14,541,787.00 18,927,546.86 19,976,001.88 Controllable Personnel $27,787,052.00 $19,370,565.88 $18,136,958.30 4 Non-Controllable Operating 6,380,488.00 4,842,381.95 4,872,554.59 $48,709,327.00 543,140,494.87 542,985,512.77 - $719,848.79 6.64% Turnover 210,600.00 2.71% - Defense Attorney Fees $41,178m, Appellate$98,950, and Paternity $76,640 are favorable due to an unusually static caseload. Offset by an unfavorable variance in Fees Gus Ad Litem ($99,224.20). Unfav. Priv.Inst. ($526,597.47) and State Institutions ($692,653.44) 138,000.00 7.94% - Information Technology Operations ($137,843) and Telephone Communications ($22,392.67 are unfavorable due to the delay in the PBX telephone system and a rate increase. $1,088,248.79 5.25% Q3 12/07/2001 1111 District Court Administration Controllable Personnel Controllable Operating 74 32% revocability rerects the res.gnation of A weekend magistrate 2536% - Fay P•ofessional Services $14,062 SO, Visling Judges. $5.501 64. Court Reporter Services $4,750 00. reflect less usage than anticipated Non-Controllable Operating 000 000 000 000 000% $1699898 $49,200 02 24,909 69 $66.199 00 98,240 00 73.330 31 $81.199 00 33.240 00 300,784.00 538,306.85 553,349.63 (17,042.78) -3.18% - Delay in the installation Telephone Communications ($17,251.94) reflects a of the PBX system and an increase in telephone rates. $3,887,163.00 $4,156,217.38 $4,262,381.71 • ($106,164.33) -2.55% $1,000,983.00 $1,000,983.00 $970,856.49 $30,126.51 3.01% - Turnover 321,491.00 328,961.95 324,844.55 4,117.40 1.25% - 182,581.00 244,832.34 233,419.99 11,412.35 4.66% - Unfavorable Telephone Communications ($2,312.62) variance is the result of a delay in the installation of the PBX system and an increase in telephone rates. Offset by Fay. IT Operations, $14,339.00. $1,505,055.00 $1,574,777.29 $1,529,121.03 $45,656.26 2.90% 62,411,990.00 $2,415,358.00 $2,474,340.62 ($58,982.62) -2.44% 713,294.00 819,529.26 791,343.03 28,186.23 3.44% Unfavorability includes Defense Attorney Fees ($31,529.85). Offset by Court Reporter Services due to the lack of extended employee leave $4,772, Juror Fees & Services $9,215.29, Custodial Services $2,000 and Data Processing Supplies $1,380.2 Printing $19,454.00, Office Supplies $9,B10.07. 395,760.00 483,680.87 474,428.41 9,252.46 1.91% - Unfavorable Telephone Communications ($6,117.27) variance is the result of a ., delay in the installation of the PBX system and an increase in telephone rates. -- — Offset by fav. IT Operations, $9,351.70. $3,521,044.00 $3,718,568.13 $3,740,112.06 ($21,543.93) -0.58% 12/06/2001 COUNTY OF OAKLAND FY 2001 YEAR-END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $114,439.00 $164.439 00 $90,329.29 $74.109.71 4507% $2,797,665.00 $2,814,039.85 $2,795,169.04 788,714.00 805,870.68 913,863.04 Division 1 - Novi Controllable Personnel Controllable Operating Non-Controllable Operating Division 2 - Clarkston Controllable Personnel Controllable Operating Non-Controllable Operating Division 3 - Rochester Hills Controllable Personnel Controllable Operating A-) Non-Controllable Operating $18,870.81 0.67% - Turnover (107,992.36) -13.40% - Unfavorable variance reflects ($2,999.31) in outside printing costs for the • production of the Court's 2000 Annual Report, ($85,425) reflects an increase in payments made to Defense Attorney's, ($7,745) reflects an Increased need for Interpreters at hearings, ($21,185.10) reflects additional Trng & Psych & Med Exam expenses. These are partially offset by favorability in Data Processing Supplies $1,518, Juror Fees & Mileage $8,810.15 due to trial processing efficiency and $3,264.95 in Court Reporter Services due to the lack of extended employee leave. Division 4 - Troy Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $1,854,244.00 $1,864,741.29 $1,754,033.95 $110,707.34 5.94% - Turnover 457,153.00 513,398.49 574,805.09 (81,406.60) -11.98% - Unfavorabllity includes ($770) for greater than anticipated use of court reporter services to cover employee leave. ($10,255.50) in Increased Defense Atty Fees Bank Charges ($4,150.98), Tmg & Psych & Med Exam, ($9,618.70), Heal, Light, • • Gas & Water ($21,110.50), Rent ($13,541.27). Partially offset by Juror Fees & Mileage $6,874.60, Membership and Dues $783.45, Data Processing Supplies $1,518 and Dry . Goods and Clothing $1,161. • 402,410.00 447,885.80 445,098.37 2,787.23 0.62% • - - $2,713,807.00 $2,826,025.38 $2,773,937.41 $52,067.97 1.84% $8,148,081.00 $8,161,321.14 $8,011,399.08 $149,922.08 1.84% 2,313,892.00 2,568,000.38 2,678,186,02 (112,185.84) -4.37% 1,281,535.00 1,712,705.66 1,706,296.40 , 0.37% ---------- ---------- ---------- ------------ $11,741,508.00 512,440,027.18 $12,395,881.50 $44,145.68 0.35% as. 12/06/2001 Judicial/Administration Controllable Personnel Controllable Operating $1,595,394.00 $1,595,394.00 $1,465,647.46 63,728.00 77,528.00 87,908.89 Non-Controllable Operating 574,510.00 438,937.65 441,225.97 12/06/21a Q.6 COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 129,746.54 8.13% - Fay. Due to turnover, offset by tinkly Fringe Benefits in the Judicial Support Div. (10,380.89) -13.39% - Unity/. FA Exp Equip ($19,578.97), partially offset by fay. Computer Research, $5,107.50, MembershipDues, $2.069.81 and Personal Milage, $2,489.98. (2,288.32) -0.52% - Bldg Space Cost Allocation was incorrectly allocated between the administration and judidal support divisions ($98,507.96). Telephone Communications reflects a delay in the PBX Implementation and an Increase in rates ($4,895.23). They are offset by a ' reduction In expenses for Stationary Stock ($3,701.22) and a reduction In charges for information Technology Operations $90,908. $2,233,832.00 $2,111,859.65 $1,994,782.32 $117,077.33 5.54% Judicial Support Controllable Personnel Controllable Operating Non-Controllable Operating $535,102.00 $1,371,571.00 $1,598,020.04 ($226,449.04) -16.51% - Unfav. Due to Fringe Benefit allocation following reorganization. 31,000.00 620,882.00 589,952.04 30,929.96 4.98% - Favorability reflects lower than anticipated Defense Attorney Fee payments $77,722, a decrease In the demand for Court Transcripts $3,781.10 and an error In the external MIcrofiliming & Reproductions budget allocation, $20,000 which should be designated for Interal Micrographics and Reproductions. The favorabIlity was partially offset by Fees Guardian Ad Litem ($58,250.76), Guardian Review/Adult ($5,625) and Guardian Review/Minor ($11,851). 0.00 768,453.81 612,657.14 155,796.87 20.27% - Bldg Space Cost Allocation was incorrectly allocated between the administration and judicial support divisions resulting In a favorability $85,507.96. Info Tech Operations reflects an reduction in probate court computer equipment as a result of the court merger $108,684.75. These were partially offset by the Micrographics and Reproductions allocation located in error under exteranl rather than internal microfilming ($22,015.03). Print Shop ($12,590.96) and Convenience Copier ($6,996.91) reflect higher than anticipated usage. $566,102.00 $2,760,906.81 $2,800,629.22 ($39,722.41) -1.44% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $2,130,498.00 $2,966,965.00 $3,063,667.50 94,728.00 698,410.00 677,860.93 574,510.00 1,207,391.46 1.053,883.11 ($96,702.50) -3.26% 20,549.07 2.94% 153,508.35 12.71% 1.59% $2,799,734.00 $4,872,766.46 $4,795,411.54 .$77,354.92 .= $5,677,857.00 $5,843,848.43 $5,596,257.72 $247,590.71 4.24% $6,603,410.00 $6,582,937.00 $5,921,865.08 $661,071.92 10.04% - Turnover. . 58,492.00 56,492,00 $32,539.52 23,952.48 42.40% - Personal Mileage fay. $23,952 due to lower than anticipated needs, padiall offset by unfav. unbudgeted Clothing Allowance( ($375) and Communications ($77) 0.00 0.00 $0.00 0.00 0.00% 2,758.00 2,758.00 41.70% - Personal Mileage fay. $1,900, partially offset by unfav. imbudgeted Clothing Allowance ($750). 0.00% 1,607.99 1,150.01 0.00 0.00 0.00 0.00 $1,874,860.00 $1,874,860.00 $1,740,707.61 $134,162.39 7.16% $1,416,286.00 $1,416,286.00 $1,354,229.84 $62,056.16 4.38% - Turnover. 6,885.00 6,885.00 5,162.35 1,722.65 . 25.02% - Fay. Personal Mileage. 0.00 0.00 0.00 0.00 0.00% — — -- – $1,423,171.00 $1,423,171.00 $1,359,392.19 $63,778.81 4.48% 7.56% - 1 8.69% -6.10% 7.16% $906,009.11 350,805.67 (126,268.47) $1,130,546.31 $11,849,348.00 $11,832,883.00 $10,926,873.89 1,759,962,00 1,877,159.80 1.526,354.13 2,026,480.00 2,071,265.63 2.197,534.10 $15,635,790.00 $15,781,308.43 $14,650,762.12 ar," ".;ontrollable Operating Von-Controllable Operating .ppellate Controllable Personnel Controllable Operating Non-Controllable Operating 'apartment Controllable Personnel Controllable Operating Non-Controllable Operating 1‘4 410,_ I I I ft II Q7 12/06/20041a COUNTY OF OAKLAND PROSECUTING ATTORNEY FY 2001 YEAR END REPORT EXPENDITURES AMOUNT • ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ministration ontrollable Personnel ontrollabie Operating Ion-Controllable Operating ligation Iontrollable Personnel :ontrollable Operating ,Ion-Controllable Operating $1,957,550.00 $1,961,558.00 $1,911,679.35 $49,878.65 1,693,827.00 1,811,024.80 1,487,044.27 323,960.53 2,026,480.00 2,071,265.63 2.54% - Due to turnover $34,400 and fav. Overtime $15,940. 17.69% - Fay. Extradition Exp. $95,026,Court Transcripts $24,085, Printing $11,000, Travel & Cont. • $11,585, Education Programs $40,704, and Professional Services $23,625, Wit. Fee $96,474, Filing Fees $38,591, Training $7,700, Postage $17,578 and Exp. Wit. Fees $10,222, reflects reduced demand on resources; partially offset by tinfav. Grant Match ($34,770) and unbudgeted Provisions ($1,047). Special Pros. Atty. ($7,444)due to greater than anticipated attorney's being ordered to serve as Special Prosecutors in accordance with State law. -6.10% - Stationary Stock fav. $4,400 due to change in billing, Micrographics & Repro. $2,500, partially offset by unfav. Convenience Copier ($19,676) due to larger volume of copies. Unfav. Info. Tech. Oper. ($76,500) and Tel. Comm. ($48,000) due to higher rates & volutnne. 2,197,534.10 (128,268.47) $6,659,902.00 $6,639,429.00 $5,954,404.60 'arrants 3ontrollable Personnel $1,872,102.00 $1,872,102.00 $1,739,099.62 $685,024.40 10.32% $133,002.38 7.10% - Turnover; Partially offset by unfav. Overtime ($12,427). Sheriffs Office Controllable Personnel Controllable Operating Non-Controllable Operating Administrative Services Controllable Personnel Controllable Operating Non-Controllable Operating Corrective Services-Satellites Controllable Personnel $11,772,340.00 $12,094,388.00 $12,012,331 71 Controllable Operating Non-Controllable Operating COUNTY OF OAKLAND FY 2001 YEAR-END REPORT EXPENDITURES SHERIFFS DEPARTMENT ADOPTED AMENDED FY 2001 BUDGET BUDGET ACTUAL AMOUNT FAVORABLE UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $966,409.00 5973.561.00 $995,834.65 ($22,273.65) -2.29% -Fay. Fringes 55,400 offset by Unfav Salary ($200) and 07 (527,500) as a result of training. 364,817.00 419,245.48 $217,583.89 $201,661.59 48.10% -Fay Grant Match $173,300, Capital Outlay $49,200 offset by Unfav Equip Repairs Mallenance ($20,800) due to increased usage. 1,356,000.00 1,842,028.00 $1,142,126.95 $499,901.05 30.44% -Fey. Radio Rental $194,200 and Liability Insurance $360,500 offset by (inlay. Leased Vehicle(554,800) due to Increased usage. $2,887,226.00 $3,034,834.48 52355,545.49 $679,288.99 22.38% ($74,966.90) -8.15% -Unfav. Salary ($51,200), OT ($3,100) Fringes ($20,700) due to training. 627,406.00 685,673.63 $672,081.21 $13,592.42 1.98% -Fav. Uniform Cleaning $14,900, Uniform Replacement $46,900,Deputy Supplies $38,700, Office Supplies $34,300 and Lab Supplies $3,100 offset by Unfav. Membership, Dues ($1,600) Printing ($3,300), Postage ($4,300), TravefrConterence ($5,600) and Grant Match ($109,500) due to Increased usage. 427,622.00 511,862.00 5763,893.83 (5252,031.83) -49.24% -War. Liability Ins ($308,400), Equip. Rental ($54,400), Micrgraphics ($12,200), Material Mgt ($1,600) and Copier ($2,000) due to increased usage partially offset by Far. Stationery $25,300, Radio Rental $29,700, Bldg Space $30,300 and Print Shop 541.500 due to decreased usage $1,969,620.00 $2,116,860.19 $2,430,288.50 ($313,406.31) -14 81% $914,592.00 $919,344.56 $994,311.46 Corrective Services Controllable Personnel Controllable Operating Non-Controllable Operating $17,682,945.00 $17,387,352.00 $17,507,567.62 ($120,215.62) 5,514,237.00 6,230,239.29 $5,799,090.56 $431,148.73 6,347,390.00 6,838,749.04 $7,025,387.23 ($186,638.19) -0.69% -Unfav. OT ($871,600) offset by Fay. Salaries $655,000 and Fringes $96,400 due to turnover. 6.92% -Fay. Hospitalization of Prisoners $568,600 due to concerted efforts to only hospitalize prisoners. with an absolute need.to do so offset by Unfav. Physicians Costs ($102,000), Equip. Repairs($20,000), Culinary Supplies ($14,300) and Personal Mileage ($1,000) due to Increased usage. -2.73% -Unfav.Radro Rental ($166,600) Copier ($13,800) and Material Mgt Misc ($8,400) due to increased usage, $29,544,572.00 $30,456,340,33 $30,332,045.41 $124,294.92 0.41% $82,056.29 133,600.00 143,819.75 $243,843.89 ($100,024.14) 1,026,346.00 1,026,346.00 $1,027,470.55 ($1,124.55) 0.68% -Fair. Fringes $91,100 and OT $134,200 offset by Unfav Salaries ($93,200) -69.55% -Unfav Laundry/Cleaning ($600), Office Supplies ($9,300), Dry Goods ($15,100), Custodial Supplies ($37,600) and FA Expendable Equipment ($37,400) partially offset by revenue from Board and Care -0.11% -Untev Housekeeping 02001 and Copier ($900). $12.932,286.00 $13,264,553.75 $13,283,646,15 ($19,092.40) -0.14% Patrol Services Controllable Personnel Controllable Operating 111/1111Non -Controllable Operating Operating Transfer Out echnicai Services Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out -2.96% -Unfav. Fav.Selaries $58,2000 offset by Unfev Fringes ($85,700) and OT ($638,000) due to patrol contracts offset by revenue. $155,532.00 $537,001.12 $486776 41 $50,224.71 935% -Fey. Capital Outlay $133,300 partially offset by Linter. Equip. Repairs ($45.700), FA Exep ($22,800), I. Office Supplies ($410,500), Clothing Allowance ($3,500) and Photographic Supplies ($500) due to usage. 2,150,235.00 3,897,401.00 *2.743.40096 $1,154,000.04 29 81% -Far.Sheriff s Aviation $1,351,700 (charged to Non-Dept) and Info Each CLEWS $17,000 offset by unfav. Radio Communications charges ($214,700) due to usage. 182,22200 $18179000 $432.00 0 24% $24,461,252 00 $27,138,579.12 $26,599,465 33 $539,113.79 199% 0.48% -Fay. Salaries $148,800 and Fringes $94,100 due to turover offset by LInfav. Overtime ($204,500) which Is reimbursed through contracts. 670,816.00 775,508.89 $729.517.79 $45,991..10 5.93% -Far Deputies Supplies $24,400, Forensic Lab Enhancement 512,000 and Deputies Stipples $24,400 due to decreased usage. 896,753.00 1,174,436.50 $1,352,601 47 ($176,164.97) -15.17% -Urthw Radio Rental (570,100).Telephone Communications ($138,300) due to usage partially offset by 324,000.00 $324,000.00 $0.00 0.00% (av. Motor Pool $30,200. $22,155.485.00 $22,521,955.00 $23,187,497.96 ($665,542.96) $7.817,975.00 $7,963,982.00 $7,925,604 63 $38.377.37 N.. Department Total Cot/nobble Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out $9,385,544.00 $10,237,927.39 $10,331,723.89 ($93,798.50) -0.92% $6130974500 $61,860,582.56 662,623,148.03 ($762,585.47) -1.23% . 7,468,408.00 8.791,488.16 8,148,893.75 642,594.41 7.31% 12,204,346.00 15,090,822.54 14,054,880.99 1,035,941.55 (0.07) 506,222.00 505,790.00 432.00 $80,980,500.00 $86,249,11526 $85,332,712.77 6918,402.49 1..06% ====g=*_c= MCCISLIM.IZSC..... $393,710.00 495,595.00 $396,827.16 581,991.47 $39,164.19 118,152.69 (13,795.30) $143,521.58 9.87% Vacancies due to turnover 20.30% Election Supplies favorable $43,000 due to fewer than anticipated expenses. Furniture and Fixtures favorable $76,500 - remodeling project moved to FY 2002 -5.41% Unfavorable IT Operations ($4,000) and Cony. Copier ($9,800) due to higher than anticipated usage 11.63% ($102,610.23) -5.57% Unfavorable Overtime due to increased volume of documents recorded 384,066.23 24.58% Favorable Professional Services $424,000 - record conversion by ACS - funds are designated to be spent in FY 2002, offset by unfav. ($30,000) in Postage use. (77,326.65) -9.38% Unfavorable ($89,000) due to increased usage of Micrographics and Reproduction offset by favorable I.T. Operations $15,800. $204,129.35 4.82% Non-Controllable Operating Department Total Controllable Personnel COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel $388,861.00 $392,429.00 400,330.16 ($7,901.16) -2.01% Variance reflects increased county contribution for defined contribution retirement program, implemented subsequent to the adoption of the budget. Controllable Operating 80,340.00 765,506.84 86,375.16 679,131.68 88.72% Favorable Professional Services $662,000- historical record conversion by ACS - Invoices not paid due to image quality Issues, funds are designated to be spent in FY 2002. Fay. Legal Services $10,000 - need was lower than anticipated (used for subpoenas). Non-Controllable Operating 122,235.00 152,754.71 149,875.88 ‘".•- 2,878.83 1.88% Fair. Motor Pool $4,200 offset by unfav. Telephone Communications $1,300 due to delay in PBX System. $591,436.00 $1,310,690.55 $636,581.20 $674,109.35 51.43% County Clerk Controllable Personnel Controllable Operating Non-Controllable Operating Elections Controllable Personnel Controllable Operating Non-Controllable Operating Register of Deeds Controllable Personnel Controllable Operating $357,662.97 $463,838.78 110,055.00 254,936.82 268,732.12 $999,360.00 $1,233,755.45 $1,090,233.87 $1,839,104.00 $1,843,137.00 $1,945,747.23 909,344.00 1,562,773.50 1,178,707.27 824,790.72 902,117.37 $3,546,258.00 $4,230,701.22 $4,026,571.87 Non-Controllable Operating 797,810.00 • $3,292,307.00 $3,349,014.31 $3,237,540.56 $111,473.75 3.33% Vacancies due to turnover and underfilled positions 274,214.00 280,587.13 240,532.49 40,054.64 14.28% Favorable Court transcripts $74,000- lower than anticipated volume due to an Increase In video usage, offset by unfav. office supplies $24,700 and unfav. Furniture and Fixtures $10,000 due to remodeling project In Legal area. 583,250.00 803,245.03 815,322.21 (12,077.18) -1.50% Unfavorable I.T. Operations ($6,000), Print Shop ($4,300) and Corm Copier ($2,500) due to increased usage $4,149,771.00 $4,432,846.47 $4,293,395.26 $139,451.21 3.15% ' 0 Jury Commission Controllable Personnel Controllable Operating $7,503.00 $14,546.00 14,202.67 $343.33 2.36% 44,363.00 44,363.00 53,916.92 (9,553.92) -21.54% Unfavorable Postage/Postage Fees ($6,000) - due to volume of mailing juror questionnaires, Unfav. Professional Services ($2,800) - additional scanning equipment (shared cost with Circuit Court) 65,650.00 97,500.60 83,525.46 13,975.14 14.33% I.T. Operations and Print Shop charges were less than anticipated $117,516.00 $156,409.60 $151,645.05 ' $4,764.55 3.05% 12/05/2001 $5,921,485.00 $5,995,953.47 $5,955,483.59 $40,469.88 0.67% 3/ 12/05/2001 111 Controllable Operating Non-Controllable Operating 1,803,856.00 1,679,000.00 3,235,221.94 2,133,227.88 2,023,370.62 2,219,573.04 1,211,851.32 (86,345.16) 37.46% -4.05% $9,404,341.00 $11,364,403.29 $10,198,427.25 $1,185,978.04 10.26% == ================ ============= ============== / e Department Total $3,132,197.00 $3,516,556.71 $3,358,461.17 $158,095.54 4.50% COUNTY OF OAKLAND FY 2001 YEAR-END REPORT EXPENDITURES COUNTY TREASURER ADOPTED BUDGET AMENDED FY 2001 BUDGET ACTUAL NyfIl.~0•000INNIM•01•0 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel $2,407,547.00 $2,411,115.00 $2,358,721.09 $52,393.91 Controllable Operating 228,637.00 295,598.08 $229,826.07 / 65,772.01 Non-Controllable Operatin 496,013.00 809,843.63 $769,914.01 39,929.62 $3,132,197.00 $3,516,556.71 $3,358,461.17 $158,095.54 2.17% -Turnover 22.25% -Fay. Twp&City Treas Bonds $26,441.36, Data Processing Supplies 4.93% $22,709.50 reflecting Microfiliming efforts. -Fay. I.T. Development $52,563.05 due to less than anticipated usage, offset by unfav. Maintenance Dept Charges ($9,094.39) for office rennovations. Unfav. Telephone Communications ($6,941.91) due 4.50% to delayed installation of new phone system. Division Total 311117/2.0Oi1 Administration Controllable Personnel Controllable Operating $1,678,978.00 $1,698,806.00 $1,813,626.15 418,040.00 432,571.98 $395,451.51 01107/2002 COUNTY OF OAKLAND FY 2001 YEAR-END REPORT EXPENDITURES BOARD OF COMMISSIONERS ' AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE . BUDGET BUDGET ACTUAL (UNFAVORABLE) ,PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ---- --- -- . Z.-1.--- • $83,179.85 4.90% - Fay, due to turnover and delay in titling vacant position. 37,120.47 8.58% - Fey. Legal Expense $28,000, Prof. Services $5,000, Pub. Info. $21,800 Main. Dues & Pub. 1,800 and Postage $4,500 due to usage less than anticipated, unfav. Office Supplies ($700),Travel & Con. ($12,700),and Workshops/Meetings (810,600) due to heavier usage. Non-Controllable Operating 449,691.00 452,984.91 $414,416.98 38,567.93 8.51% - Fay. Info Tech Oper,S35,500, Provisions $2,000, Equip Rental $700 and Materials Mgt Misc $400 due to usage less than anticipated $2,546,707.00 $2,582,362.89 $2,423,494.64 $158,868.25 8.15% Library Board Controllable Personnel Controllable Operating Non-Controllable Operating $882,471.00 $891,937.98 8889,512.55 $2,425.43 0.27% - Turnover 850,278.00 930,021.04 930,763.30 (762.26) -0.08% - Unfav. Personal Mileage as usage greater than anticipated. 957,450.00 1.128.567,57 1,118,754.53 9,813.04 0.87% - Primarily faV due to Info Tech Operations less than anticipated. $2,690,199.00s $2,950,528.69 $2,939,050.36 $11,476.21 0.39% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating • $2,561,447.00 $2,588,743.98 $2,503,138.70 • 1,268,318.00 1,382,593.02 1,326,234.81 1,407,141.00 1,581,552.48 1,533,171.51 $85,605.28 3.31% 38,358.21 • 2.87% 48,380.97 3.08% $5,238,906.00 $5,532,889,48 $5,362,545,02 8170,344.46 3.08%.. $1,972,457.00 $2,184,681.00 $2,182,860.48 ($18,199.48) Nk. 695,031.00 780,701.73 677,872.07 102,829.68 $2,891,815.00 $3,169,822.73 $3,072,896.11 $96,926.62 13.17% - Fay. info tech operations due lo an accounting change for charges to the Drain Equipment Fund instead of the General Fund $106,548. The info tech operations expenses 3.06% were charged to drain related projects. This favorability offset by various unfav minor expenses In Non-Controllable accounts. 12/06/2001 COUNTY OF OAKLAND FY 2001 YEAR-END REPORT GENERAL FUND EXPENDITURES DRAIN COMMISSIONER AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Drain Commissioner Controllable Personnel Controllable Operating Non-Controllable Operating Total -0.84% - Unfav. budgeted salaries and fringe benefits ($18,200) are based upon prior history and distribution of salaries between all drains, systems and projects. Reimbursements to the General Fund will fluctuate with the actual allocation of salaries and fringe benefits. 224,327.00 224,460.00 212,183.58 12,298.42 5.48% - Fay. transfers out were lower than anticipated for drain related projects. Department Total $2,891,815.00 $3,169,822.73 $3,072,898.11 $96,926.62 3.06% ADOPTED AMENDED BUDGET BUDGET FY 2001 ACTUAL ‘iNOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating $1,853,096.00 $1,863,486.19 $1,868,486.45 262,386.00 273,932.96 259,741.95 Non-Controllable Operating 396,914.00 489,706.23 476,766.12 Auditing Controllable Personnel $1,164,569.00 Controllable Operating 26,044.00 Non-Controllable Operating 195,637.00 $1,386,250.00 $1,164,569,00 26,044.00 210,791.75 $1,401,404.75 $1,034,333.00 20,920.44 209,099.91 $1,264,353.35 Corporation Counsel Controllable Personnel $1,535,165.00 Controllable Operating 33,301.00 Non-Controllable Operating 274,121.00 $1,536,020.69 33,301.00 299,097.17 $1,525,610.77 31,945,97 295,539.96 $10,409.92 1,355.03 3,557.21 COUNTY OF OAKLAND FY 200 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE ($5,000.26) 14,191.01 12,940,11 $2,512,396.00 $2,627,125.38 $2,604,994.52 $22,130.86 -0.27% - Variance reflects increased County contribution for defined contribution retirement program, implemented subsequent to the adoption of the budget 5.18% - Automation Alley charged for travel expense instead of County Executive's Administration budget. 2.64% - Telephone Communications $6,000, Radio Communications $1,550, Leased Vehicles $3,500 and Print Shop $1,890 lay, as usage less than anticipated. 0.84% $130,236.00 5,123.56 1,691.84 11.18% - Turnover. 19.67% - Fay. Personal Mileage, $5,123.56, reflects less travel by staff. 0.80% - Fay. Stationery Stock $1,691.84, due to privatization of Materials Mgt. 0.68% - Due to vacancies and underfills. 4.07% - Fay, due to less than anticipated Reporter & Steno expenses 1.19% - Estimated charges for Telephone Communications $2,651 and Print Shop $906 less than anticipated. $137,051.40 9.78% $1,842,587.00 $1,868,418.86 $1,853,096.70 $15,322.16 0.82% Department Total Controllable Personnel $4,552,830,00 Controllable Operating 321,731.00 Non-Controllable Operating 866,672.00 $5,741,233.00 $4,564,075.88 $4,428,430.22 333,277.96 312,608.36 999,595.15 981,405.99 $5,896,948.99 $5,722,444.57 $135,645.66 2.97% 20,669.60 6.20% 18,189.16 0.00% $174,504.42 2.96% • s i 12/06/200 $794,465.00 $790,225.83 $741,353.38 $48,872.45 6.18% Vacancies due to turnover, undertilled position 28,348.00 49,540.46 44,179.11 5,361.35 10.82% Fay. Budgeted Projects (CRIMP M.R. #01121) funds designated for training in FY 2002. 137,702.00 149,691.33 162,453.57 (12,762.24) -8.53% Unfav. I.T. Operations ($6,768) & ConVenience Copier ($4,191) partially offset by Fay. — ------------- Print Shop ($1,050), Unfav. Telephone Comm ($2,846) due to delay of PBX System $960,515.00 $989,457.62 6947,986.06 $41,471.58 4.19% Equalization Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $6,169,883.00 $8,302,877.00 65,733,954.19 389,350.00 463,358.76 303,258.62 1,041,883.00 81,690.00 $568,922.81 160,100.14 74,924.74 (21,200.00) 1,803,899.49 130,490.00 1,728,974.75 81,890.00 Fiscal Services Controllable Personnel Controllable Operating Non-Controllable Operating Reimbursement Controllable Personnel Controllable Operating Non-Controllable Operating COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET • • AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating $279,898.00 $279,898.00 $282,296.01 ($21/4498.01) -0.86% Variance reflects increased cciunty contribution for defined contribution retirement program, n._ implemented subsequent to the adoption of the budget. 11,093.00 11,093.00 10,538.15 554.85 5.00% Favorable due to Office Supplies being under budget 10,771.00 10,771.00 10,392.94 378.06 3.51% Favorable due to Convenience Copier costs being less than anticipated - $301,762.00 $301,762.00 $303,227.10 ($1,465.10) -0.49% Purchasing Controllable Personnel Controllable Operating Non-Controllable Operating 9.03% Favorable due to position vacancies and undedills 34.55% Fay. Professional Services ($118,500) due to appeals being settled prior to tax tribunal. Fay. Mileage ($28,400) due to less than anticipated use. Fay. Printing - outside ($7,000) due to the ablility of the Print Shop to handle printing needs. 4.15% Fay. I.T. Operations 0.00% I.T. transfer per Misc. Res. #98309 for FY 1999 and FY 2000. FY 2000 transfer was not made until FY 2001. $7,682,586.00 $8,630,625.25 $7,847,877.56 $782,747.69 9.07% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $3,889,665.00 $4,049,885.69 $3,976,081.26 $73,804.43 1.82% Vacancies due to turnover 163,534.00 260,253.68 371,904.09 ($111,650.41) -42.90% Unfav. Travel & Conference & Mileage ($28,100) due to GASB 34 seminars/training, Unfav. Postage and Mail Handling Services ($13,800) due to Finance Committee mailings, Unfav. Professional Services ($67,700) due to DMG Maximus rate study 752,446.00 1,803,318.70 1,788,160.86 $15,157.84 0.84% Fay. Equipment Rental ($3,100), I.T. Operations ($2,800) and Print Shop ($23,000) offset by Unfav Cony. Copier ($3,400) and Telephone Communications ($10,100) due to the delay of the PBX System. $4,805,845.00 $6,113,458.07 $8,136,146.21 ($22,688.14) -0.37% $2,972,169.00 $1,808,915.78 $1,770,059.34 . 38,856.44 2.15% Favorable overtime, underfilled supervisor position 349,416.00 108,051.00 105,235.24 2,815.76 . 2.61% Favorable Professional Services ($4,700) - lower than anticipated use of service officer. Data Processing Supplies ($1,400) and Filing Fees ($1,200) offset by Unfav. . Postage ($4,400) 743,870.00 508,624.94 458,941.14 51,683.80 10.16% I.T. Operations charges were lass than anticipated ------ ---- $4,065,255.00 $2,425,591.72 $2,332,235.72 $93,356.00 3.85% $14,105,860.00 $13,231,802.30 $12,503,744.18 $728,058.12 5.50% 941,741.00 892,296.90 835,115.21 . 57.181.69 6.41% 3(.. 2,686,472.00 4,278,305.46 4,146,923.28 129,382.20 3.03% 81,690.00 60,490.00 81,690.00 (21,200.00) -35.05% ivownoL COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES MANAGBMOT AND BUDGET AMOUNT ADOPTED AMENDED . FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $17,815,783.00 $18,480,894.88 817,567,472.85 $893,422.01 4.84% 12/0612001 , Administrative Controllable Personnel Controllable Operating Non-Controllable Operating Support Services Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer out 3,S> 12/06/2001 6115 COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ' $152,076.00 $152,076.00 $153,747.57 ($1,671.Lk -1.10% - Variance reflects Increased county contribution for defined contribution retirement program, 0.00% implemented subsequent to the adoption of the budget. 2,016.00 2,016.00 358.12 1,657.88 1.09% - Fay, due to mileage and travel & conference. 11,338.00 11,338.00 12,748.95 (1,410.95) -0.93% - (Unfav.) Telephone Comm. ($1,205.38), due to delay of implementation of PBX system and Leased Vehicles ($474.58) Offset by Fay. Print Shop $87.23, Cony. Copier $153.78 $165,430.00 $165,430.00 $166,854.64 ($1,424.64) -0.94% . and Insurance Fund $28. $895,176.00 $1,028,244.00 $953,835.54 $74,408.46 48.93% - Fay, due to vacancies. 50,531.00 84,157.14 72,286.27 11,870.87 7.81% - Fay. Materials & Supplies, Office Supplies, Postage due to privatization of Materials Mgt. 921,221.00 973,292.88 1,023,115.59 (49,822.71) -32.76% - (Unfav) I.T. Operations ($15,371). (Unfav.) Telephone Communications ($2,415.72), due to 0.00 0.00 0.00 0.00 0.00% delay of Implementation of PBX system. (Unfav.) Microfilming and Reproductions ($24,111.37) due to Record Retention project. (Unfav.) Leased Vehicles ($1,738.34), $1,868,928.00 $2,085,694.02 $2,049,237.40 $36,456.62 23.97% Convenience Copier ($2,916.88) and Stationary Stock ($4,033.18) offset by favorable Equipment Rental $708 and Print Shop $56. Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer $1,047,252.00 $1,180,320.00 $1,107,583.11 52,547.00 86,173.14 72,644.39 932,559.00 984,830.86 1,035,864.54 0.00 0.00 0.00 $72,736.89 47.83% 13,528.75 8.90% (51,233.66) -33.69% 0.00 0.00% 23.04% $2,032,358.00 $2,251,124.02 $2,216,092.04 $35,031.98 12/04/2001 $110 • %.n,. COUNTY OF OAKLAND FY 2001 YEAR END REPORT • EXPENDITURES FACILITIES MANAGEMENT AMOUNT • ADOPTED AMENDED • FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES • Administration - - Controllable Personnel $435,560,00 $435,560.00 $388,571.08 $65,988.92 15.38% - Turnover , Controllable Operating 14,875.00 24,055.00 115,300.37 (91,245.37) -379.32% - Fay. Appraisal Fees and Land Surveys due to lower than expected level of County real estate transactions. Encumbrance of 97,685 for Expendable Equipment Expense, misdassifled to General Fund, has been reclassified to FM&O Fund for payment in FY 2002. Non-Controllable Operating 63,389.00 123,869.00 117,991.63 5,877.37 4.74% - Fay. Convenience Copier costs . . $513,804.00 $583,484.00 $801,853.08 ' (r8,379.08) -3.15% • Facilities Engineering Controllable Personnel $898,106.00 $898,106.00 • $851,964.15 $46,141.85 5.14% - Turnover and fay. Overtime Controllable Operating 254,775.00 254,786.37 214,796.49 39,989.88 . 15.70% - Fay. Professional Services reflect level of outside engineering services required . for potential capital projects prior to authorization. Non-Controllable Operating 116,459.00 118,933.48 115,534.15 3,399,31 2.86% - Fav. information Technology Operations $1,269,340.00 $1,271,825.83 $1,182,294.79 $89,531.04 7.04% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $1,333,868.00 $1,333,888.00 $1,220,535.23 $113,130.77 8.48% 269,650.00 278,841.37 330,096.85 (51,255.49) -18.38% 179,828.00 242,802.46 233,525.78 • 9,278.68 3.82% $1,783,144.00 $1,855,309.83 $1,784,157.87 $71,151.98 3.84% AMENDED BUDGET w.0••n•nnn••n•n•n•n••*nn••••n AMOUNT • FY 2001 FAVORABLE ACTUAL (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ADOPTED BUDGET ------- $273,924.00 9,919.00 $273,924.00 $275,533.61 9,919.42 10,211.27 10,518.00 34,983.26 33,910.54 Administration Controllable Personnel Controllable Operating Non-Controllable Operating ($1,609.61) -0.59% Variance reflects increased county contribution for defined contribution retirement program, implemented subsequent to the adoption of the budget. ($291.85) -2.94% Unfavorable Travel & Conference - expenses relating to 2000 Peoplesoft Conference I not realized until FY 2001 $1,072.72 3.07% Favorable Print Shop and Stationery Stock due to less than anticipated usage Human Resources Controllable Personnel Controllable Operating $71,334.63 175,757.68 37,799.82 $284,892.13 2.43% 19.96% 3.23% 5.71% 12/04/20010 COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES PERSONNEL $294,361.00 $318,826.68 $319,655.42 ($828.74) -0.26% $1,908,413.00 $1,986,586.78 $2,015,357.15 ($28,770.37) -1.45% 436,501.00 537,249.18 541,773.40 ($4,524.22) -0.84% 1.90% $2,860,452.00 $3,489,534.80 $3,504,444.48 ($14,909.68) -0.43% Unfavorable Emergency Salaries ($16,000) and Summer Help ($18,800) due to increased use during the last quarter. Unfav. Employee Medical Exams ($4,200) due to increased exam cost and number of new hires Favorable I.T. Operations - charges less than expected. Non-Controllable Operating 515,538.00 965,698.84 947,313.93 $18,384.91 Employee Relations Controllable Personnel Controllable Operating Non-Controllable Operating $677,604.00 $575,889.39 333,496.99 152,923.24 170,918.00 170,918.00 152,575.81 $101,714.61 15.01% Favorable due to position vacancies and underfills 180,573.75 118.08% Fay. Professional Services ($90,700) and Legal Services ($66,700) - additional funds were budgeted due to the potential of 312 arbitration, the potential continues to exist 18,342.19 10.73% Fay. Print Shop ($20,000) due to a delay in printing new Merit System books. $677,604.00 232,869.00 $1,081,391.00 $1,182,018.99 $881,388.44 $300,630.55 34.11% Department Total Controllable Personnel $2,859,941.00 Controllable Operating 679,289.00 Non-Controllable Operating 696,974.00 $2,938,114.78 $2,866,780.15 880,665.59 704,907.91 1,171,600.10 1,133,800.28 $4,236,204.00 $4,990,380.47 $4,705,488.34 Non-Controllable Operatihd 2,1-41,231.00 2,248,091.32 2.204,192.54 41,898.78 Children's Village Controllable Personnel Controllable Operating $9.012,355.00 $9,378,529.98 $9,129,251.63. $249,278.33\`n 2,828,972.00 2,664,561.45 2,912,234.92 (247,673.47) Administration Controllable Personnel Controllable Operating Non-Controllable Operating 1154,879.00 $158.579 00 $11112172 9.895.034 00 9.985.034 00 10.088.294 34 12.639.00 12.639 00 8,271 50 (112.548 72) (121.280 341 4,367.50 Health Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out 2,841,746.00 3,443,869.21 . 243,917,00 484,141.00 3,224,336.87 240,224.00 $1,452,055.22 219,277.58 219,532.54 243,917.00. $22,029,775.00 $21,939,367.72 120,487,312.50 3,734,599.00 5,165.617.62 4,948,340.04 Medical Examiner Controllable Personnel Controllable Operating COUNTY OF OAKLAND FY AN YEAR END REPORT EXPENDITURES HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2001 ACTUAL 0••n••n••••n•nn••••••n•••••n• AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $10,082,552.00 110,138.252 00 $10,265.693.58 $28,850,037.00 $31,032,995.55 $28,898,213.21 $2,134,782.34 $13,782,558.00 $14,289,182.73 $14,245,679.09 -7 91% - Variance reflectS Increased County contribution for defined contribution retirement program Implemented subsequent to Be adoption of the budget -1 22% Private Inst.tution expenses greater than argIcipated 34.56% Fay. due to printing costs less than anticipated 8.82% - Fey due to staff turnover offset by (Unfav) overtime from high activily In Jail I leatth. 4.24% - Fay. Professional Services due to length of time involved In the bitting process. Decrease In the number of laboratory lees for new equipment to do blood testing contributed ' to 1 avorability in laboratory charges and lay. on-sile sewerage permits based on new construction. 6.37% - Favorable due to reassignment of building space allocation. 0.00% Fav. $243,917 for Cost Reduction Incentive Mgt. Program and E-health, $240,224. 6.88% 2.66% - Favorable due to staff turnover and emergency salary usage which offset (Unfav) overtime. -9.30% - (Unfav) ($169,287) Increase In Teachers contractual svs. due to fiscal years overlapping. Provisions (Unfav), ($72,105.79) due to purchasing from outside vendors Including Increased usage of Laundry by residents ($39,274.62) offset by Fay. Equip. Repairs & Maint. $2,497.19, Grant Match $27,486, Hospitelizaton $2,152 and Vocational Taining $858.75. 1.90%- Fav. Materials Mgt. Provisions $21,146.65, Toilet Articles $18,456.64, Housekeeping $1,172.85 and Culinary $1,879.70 offset by (Unfav) ($757.06), Stationery Stock due to restocking costs and the privatization of Materials Management. (1129,441 58) -128% 143,503.64 0.30% $2,004,153.00 $2,027,229.88 32,030,308.77 470,526.00 601,538.80 611,032.82 Non-Confrottable Operating 1,002,250.00 . 1,148,224.80 1,114,524,13 $3,478,929.00 $3,778,993.48 $3,755,885.72 ($3,078.89) -0.15% - (Unfav) Overtime due to Increased workload for death scene investigations. (9,494.02) -1.58% - (Unfav) due to contractual rate increase for body transport and Increased workload for Medical Services Autopsies. 33,700.67 2.94% - Fay Telephone Communications due to third quarter adjustment. $21,127.78 0.58% Department Total Controllable Personnel Controllable Operating Non-Controttable Operating Operating Transfer Out $33,201,162.00 $33,503,706.56 $31,818,000.62 18,729,131.00 18,396,751.87 18,555,902.12 5,997,866.00 8,850,824.33 8,551,324.84 243,917.00 484,141.00 240,224.00 $1,685,705.94 (159,150.25) 299,499.49 243,917.00 5.03% -0.87% 4.37% $56,172,078.00 $59,235,423.78 $57,185,451.58 $2,089,972.18 3.49% COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT Nr- EXPLANATION OF SIGNIFICANT VARIANCES Public Services -Admin. Controllable Personnel $140 047 00 $140.047 00 $141 108 71 ($1.081 71) -0 76% - Variance iefleris incressed county cnntribuhon In defined contribuiron retirement ',ingrain. Implemented subsequent to the adoption of We budget Controllable Operating 4 660 00 14.66000 12 284 72 2.37529 16 20% - Fay Mom Dues & Pub $450 Pesnnal MO and 'Travel A Con! 51.300 & Office Supplies $750 due in lesser demand on 1031,1I,CPS Non-Controllable Operating 7.29300 7.29300 7,849 01 (556 01) -1.62% - Unfav Motor Pool 01.0001 dire to unantelpated need for leased vehicles $15200000 5162.000.00 5161,242 44 $75756 0.47% Veteran's Services Controllable Personnel Controllable Operating Non-Controllable Operating Community Corrections Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out MSU Ext. - Oakland County Controllable Personnel Controllable Operating Nan-Controllable Operating ii IC Animal Control Controllable Personnel Controllable Operating p Circuit Court Probation Controllable Personnel ., Controllable Operating t I Non-Controllable Operating 51,237,20800 51,237,20800 81,249,413 59 ($12,205.59) -0.99% - Turnover 290,907.00 293,272.07 210,269.58 83,002.49 28.30% - Fav. Equip Repair $800, Fees/Per Diem $300, Postage $900 and Soldier Burial $90,300 due to decline In number of soldier burials and eligibility requirements; partially offset by unfav. Soldier Relief ($1,300), Office Supplies ($450) and unbudgeted Service Momentos ($7.000) due to eligible Veterans' families being presented with flag cases with the County Seal. 266,784.00 267,289.78 260,563.26 6,728.52 2.52% - Fay. Stationary Stock $1,200 and Info. Tech. Oper. $7,500 partially offset by unfav. Cony. Copier ($4,000) historically over budget due to Increased requirements and Telephone Communications ($5,000). $1,794,899.00 $1,797,769.85 $1,720,246.43 $77,523.42 4.31% $1,744,609.00 $2,016,216.12 $1,887,825.36 $128,390.76 6.37% - Fair Salaries & Fringes due to vacant positions because of late start of tether program, pertlally offset by unbudgeted Overtime & Holiday Overtime ($34,400) 301,075.00 783,957.00 492,320.09 291,636.91 37.20% - Fay. Contracted Svs. $147,500 due to late start of GPS Prog. and change of criteria for sentencing, Grant Match $34,200 and Professional Svs. $121,300 due to fewer Inmates being sentenced from Dist. Ct. and higher eligibility requirement levels; partially offset by Rent ($9,100) and unbudgeted Expend. Equip. Exp. ($12,300). 254,376.00 405,627.86 534,221.40 (128,593.54) -31.70% - Unfav. Info. Tech. Dev. ($16,000), Info. Tech. Oper. ($75,800) and Telephone Comm. 66,000.00 66,000.00 0.00 ($39,000). $2,300,060.00 $3,271,800.98 $2,980,366.85 $291,434.13 8.91% $625,775.00 $696,862.55 $738,059 45 ($41,196.90) -5.91% - Reflects unfav. Summer Help expense of $43,000. Transfer was not made to cover expense. 341,374.00 257,442.98 181,229.66 76,213.32 29.60% - Fay. Car Allowance $8,000, Misc. $7,400, Travel & Cont. $2,200, Work. & Meet. $23,000 and Professional Services $25,300 due to reduced spray charges for the Gypsy Moth program. 243,832.00 245,360.23 275,101.91 (29,741.68) -12.12%- Unfav. Info. Tech. Oper. ($20,300) and Telephone Communications (59,700). $1,210,981.00 $1,199,685.78 $1,194,391.02 $5,274.74 0.44% 51,352,314.00 51,352,314.00 $1,316,527.03 $35,786.97 2.65% - Turnover partially offset by unbudgeted Overtime ($4,600) and On-call ($2,100). 115,759.00 119,703.07 120,450.99 (747.92) -0.62% - Fey. Mn. Dog Census 81,100, Dam. By Dogs $2,100, Travel & Cool. 81,600, Uniform Cl. $2,700 offset by unfav. Prof. Services ($10,600) due to rate changes and higher consumption. 510,129.00 512,834.75 522,272.10 (9,437.35) -1.84% - Unfav. Info. Tech. Oper. ($6,200) and Telephone Communications ($4,000). $1,978,202.00 $1,984,851.82 $1,959,250.12 $25,601.70 1.29% $0.00 $0.00 $0.00 0.00 0.00% 49,525.00 50,595.70 49,805.19 790.51 1.56% - Fay. Exp. Equip. Exp. $1,100, partially offset by unfav. Unbudgeted Interpreter Fees ($260) 798,103.00 . 809,241.57 830,168.22 (20,926.65) -2.59% - Telephone Communications $847,628.00 $859,837.27 $879,973.41 ($20,136.14) -2.34% Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out $5,099,953.00 $5.442,847.87 $5,332,934.14 1,103,300.00 1,519,830.82 1,088,380.23 . 2,080,517.00 2,247,647.19 2,430,175.90 0.00 66,000.00 66,000.00 / %•• 5109,713.53 453,270.59 (182,528.71) 0.00 2.02% 29.83% -8.12% $8,283,770.00 $9,275,925.88 $8,895,470.27 $380,455.41 4.10% Jj , $299,250.00 $335,250.00 $335,250.00 $0.00 0.00% I 5.09% 14.53% 0.81% 0.00% 7.24% COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES COMMUNITY AND ECONOMIC DEVELOPMENT e ' AMOUNT ADOPTED AMENDED FY 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel $505,387.00 $521,064.00 $421,647.63 $99,418.37 19.08% - Fay. Salaries/Fringes due to error in FY2001 Salary Forecast. Error corrected for FY2002. Controllable Operating 203,850.00 343,618.00 $278,608.72 $65,209.28 18.97% - Fav. Professional Services due to timing of payments for Recylcing Contract, $24,723. Fay. Travel and Conference $17,348.28, Professional Services $24,723.02. Non-Controllable Operating 94,530.00 36,878.12 $30,182.27 $8,695.85 18.16% $803,567.00 $901,760.12 $730,438.62 $171,321.50 19.00% Planning and Economic Development Services Controllable Personnel $2,488,188.00 $2,517,787.93 $2,462,441.58 $55,346.35 2.20% - Turnover. Controllable Operating 708,135.00 839,746.03 $684,241.80 $155,504.23 18.52% - Fay. Printing $63,498.92 and Professional Services $29,123.22, Photographic Supplies Non-Controllable Operating 671,638.00 674,420.08 $675,362.78 ($942.70) -0.14% $21,591.96, Postage $11,322.77, Advertising $27,896.75 reflecting absence of map publication. $3,867,961.00 $4,031,954.04 $3,822,046.18 $209,907.88 5.21% Community and Home Improvement Controllable Personnel Controllable Operating 299,250.00 335,250.00 $335,250.00 0.00 0.00% Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer $2,993,575.00 1,211,035.00 766,188.00 0.00 $4,970,778.00 $3,038,851.93 1,518,814.03 711,298.20 0.00 $5,268,964.16 $2,884,089.21 1,298,100.52 705,545.05 0.00 $4,887,734.78 $154,762.72 220,713.51 5,753.15 0.00 $381,229.38 Lir 12/05/2001 Controllable Operating Non-Controllable Operating Division Total Department Total 2.58% 2.58% • 12(04120011g ' •nn.. COUNTY OF OAKLAND FY 2001 YEAR END REPORT EXPENDITURES CLEM1S AND EMERGENCY MANAGEMENT ADOPTED AMENDED P( 2001 BUDGET BUDGET ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Emergency Management Controllable Personnel - • $381,329.00 $412,893.00 $332,512.74 $80,380.26 19.47% Turnover. 230,895.00 916,562.82 $904,205.03 12,357.59 232,864.00 236,698.00 $289,084.91 (52,388.91) , $845,088.00 $1,588,151.82 $1,525,802.88 $40,348.94 - $845,088.00 $1,568,151.82 $1,525,802.68 $40,348.94 1.35% Fay. due to equip repairs & maint. offset by accelerated sirens purch. -22.13% Unfav due to telephone PBX delay, & IT °per. rate Incr. , Workforce Development Controllable Personnel Controllable Operating Non-Controllable Operating 97.49% 98.70% 97.34% 97.75% COUNTY OF OAKLAND FY 2001 YEAR END REPORT , ''EXPENDITURES COMMUNITY AND ECONOMIC DEVELOPMENT/WORKFORCE DEVELOPMENT AMOUNT _ ADOPTED AMENDED r( 2001 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $689,039.00 $689,039.00 $17,290.78 $671,748.22 97.49% - Favorability reflective of expenditure pass-thnt of Workforce Investment Act grant funds, which means County General Fund dollars were not required. 239,621.00 239,621.00 $3,121.21 $236,499.79 98.70% - 121,115.00 121,115.00 $3,221.94 $117,893.06 97.34% - $1,049,775.00 $1,049,775.00 $23,633.93 $1,026,141.07 97.75% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $689,039.00 $689,039.00 $17,290.78 $671,748.22 239,621.00 239,621.00 3,121.21 236,499.79 121,115.00 121,115.00 3,221.94 117,893.06 $1,049,775.00 $1,049,775.00 $23,633.93 $1,026,141.07 1.6 12/06/2001 era , BUDGET BUDGET AMOUNT AS AS FY 2001 FAVORABLE ADOPTED . 'ADJUSTED ACTUAL (UNFAVORABLE) PERCENT EXPLANATION $0.00 $0.00 $0.00 0.00% - - 800,000.00 - 0.00% 15,000.00 1'5,000.00 0.00% - - . 19,800.00 • , 19,800.00 31,706.00 .(11,906.00) -60.13% increased demand for service. - 110,003.00 14,441.60 95,558.40 88.87% Clue to delay in Implementation of indigent Program as approved per MR #01067 89,145.00 89,145.00 103.442.64 (14,297.64) -16.04% Actual expense. . 1,200,000.00 1,200,000.00 . 1,092,038.05 107,961,95 9.00% Actual expense. 1,250,000.00 1,250,000.00 1,250,000.00 - 0.00% • - ' • 0.00% '.... • 240,000.00 44,520.00 195,480.00 81.45% Actual reflects expense charged during last quarter of the year. No charges prior to . lest quarter due to delay in Implementation of program. 267,000.00 267,000,00 0.00% - - 3,300,000.00 485,60000 485,600.00 100.00% Due to delay In implementation for all sltes as planned. DTRF not necessary for this year. 1,408,000.00 - - - 0.03% • 9,620,616.00 9,620,618.00 9,620,618.00 - 0.00% . - 16,000.00 (16,000.00) 100.00% One-time legislative consulting expense related to Utility Defense Fund - " 924,000.00 924,000.00 - 0.00% - 379,084.70 337,064.70 42,000.00 11.08% $17,687,561.00 $14,800,225.70 .$13,715,828.99 5884,396.71 8.08% $500.00 $0.00 $0.00 $0.00 0.00% Child Care Facility charges moved to Fringe Benefit Fund during the year. - - 10,000.00 (10,000.00) 100.00% Cost related to change of vendor during the year. . - - 0.00% . - • - - 0.00% . - , - - - 0.00% . . _ - - 0.00% . . - - . - 0.00% 20,000.00 - .. 0.00% . • - . - 0.00% , - ... . • 0.00% 2,217.00 - - - - 0.00% $22,717.00 $0.00 $10,000.00 ($10,000.00) 100.00% $2,688.858.00 $1,995,799.99 $2,164,077.92 ($188,277.93) -8.43% $432,600.00 '$432,800.00 $353,755.75 578,844.25 18.23% Actual dues. - - 1,725.00 .• (1,725.00) 100.00% Expenses not budgeted. 54,000.00 54,000.00 '4-51.005.00 2,995.00 5.55% Actual dues. 5,141.00 5,141.00 • 5,141.00 - 0.00% . 2,706.00 2.706.00 2,706.00 1 - 0.00% INON-DEPART. APPROPRIATIONS COUNTY OPERATIONS Financial System State Institutions Transition Expenses Ambulance Doctors/ Hospitals Insurance and Surety Bonds Road Commission - Drain Assessment Road Commission - Tr-Party Agreement Remonumentation Senior Citizen Prescriptions Tax Tribunal MAN/WAN Information Technology - CLEMIS Mental Health Authority Professional Services Grant Match GIS Automation CHILD CARE CENTER Office Supplies Professional Services • Reimbursement Operating Screening and Background Checks Postage Materials Management - Misc. _Stationery Ste& Information Technology - Operations Print Shop Convenience Copier Telephone Communications COUNTY ASSOCIATIONS IIli 1%4 S.E.M.C.O.G. Association of Metro Sewage Groups Area Wide Water Quality Clinton River Watershed Council HurOibBlya Watershed Council jr. COUNTY BUILDINGS __........ _ ____...... 2,276.00 2,177.00 20,200.00 58,000.00 23,000.00 $600,100.00 $300.000.00 2,276.00 2,276.00 2,177.00 20,200.00 i 20.114.00 58,000.00 60,668.00 23,000.00 30,000.00 $600,100.00 $527,441.75 $300,000.00 $265,199.11 $300,000.00 $73,430.00 $0.00 52,000.00 52,000.00 - - - - 200,000.00 200,000.00 - - - - 193,628.00 175,798.00 - 10,000.00 34,000.00 4,642.40 2,500,000.00 (1,940,818.73) - 175,592.00 106,812.00 - 53,000.00 53,000.00 - 441,168.00 441,168.00 - 846,560.00 193,729.15 - - - - 880,000.00 880,000.00 - 75,000.00 5,542.02 5,542.02 280,381.00 247,772.00 - $5,127,329.00 $522432.44 $890,184.42 $73,430.00 52,000.00 200,000.00 175.798.00 29,357.60 (1,940,818.73) 106,812.00 53,000.00 441,168.00 193,729.15 - 247,772.00 ($367,751.98) Transfers to Other Funds General Activities Sundry Transfer Information Technology Fund Sheriff Aviation Fund Environmental Infrastructure Building Fund Building Authority CLEMIS Airport Fund Oak. Enhancement-Community Partnership alltTOTAL NON-DEPT. APPROPRIATIONS 0 TRANSFER TO GENERAL PURPOSE FUNDS Friend of the Court Heath Fund Juvenile Maintenance Fund ' Social Welfare Fund CRIMP Fund 90.xls 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -0.08% 0.00% 0.00% 100.00% 0.25% 12/04/2001 Al 1.27% 10.77% -9.56% 85.86% 0.00% 3.89% $0.00 2,785,877.37 (1,290,685.31) 38,635.34 $1,533,827.40 2 2,177.00 35.00 (2,668.00) (7,000 00) $72,658.25 Partnership for Saginaw River Watershed Rouge River Watershed Council National Assoc. of Counties Michigan Assoc. of Counties Traffic improvement Association SUNDRY RESERVED FOR TRANSFERS Expenditures Contingency Defense Attorney Fees Infrastructure Improvements Jury Fees and Mileage Salary Adjustment Legislative Expense Oakland County District Reapportionment Info Tech Development Classification & Rate Change Overtime Summer Employment Emergency Salaries Fringe Benefit Adjustments Land Acquisition Capital Outlay Office Automation 0.00% 100.00% Actual dues. 0.17% Actual dues. -4.60% Actual dues. -30.43% Actual dues. 12.11% 100.00% Most of the variances in "Reserve for Transfer" accounts reflect the remaining 100.00% balances after funds have been moved to operating departments. 0.00% 100.00% 0.00% 100.00% 86.35% 100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 0.00% For purchase of Clinton Valley property (88 acres). 0.00% For furniture for Automation Ailey office. 100.00% -70.39% $34,800.89 11.60% $0.00 31.368,294.00 $1,368,294.00 $0.00 $0.00 3914,841.00 $914,841.00 - 56,531.00 4,778,844.00 4,778,844.00 - 1,693,720.00 - - - 5,000,000,00 5,000,000.00 5,000,000.00 - 5,750,000.00 5,750,000.00 5,750,000.00 - 1,723,650.00 1,723,650.00 1,724,970.04 (1,320.04) - 1.432,906.00 1.432,908.00 - ' 333,400.00 333,400.00 - - 55,685.00 55,685.00 - 55,685.00 $14,279,586.00 $21,357,620.00 $21,303,255.04 $54,364.96 340,704,151.00 $39,378,178.13 . $38,875,987.23 $500,190.90 5555=551.5=5 5 ==.55=515 =-=== 7555 $11,093,343.00 $0.00 $0.00 23,597,421.00 25,876,204.80 23,090,327.43 12,200,789.00 13,496,954.63 14,787,639.94 45,000.00 45,000.00 - 6,364.66 $46,936,553.00 $39,418,159.43 $37,884,332.03 , 9 12/04/2 i MICROGRAPHICS.xls DEPARTMENT OF CLERK/REGISTER OF DEEDS' INTERNAL SERVICES FUND FY 2001 YEAR END REPORT ADOPTED AMENDED FY 2001 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) EXPLANATION OF SIGNIFICANT VARIANCES !MICROGRAPHICS FUND #654 REVENUES Outside $170,468 $170,468 $234,518 $64,050 Favorable due to increased demand for copies Inside 548,231 548,231 711,076 162,845 Favorable due to volume of requests, Including Record Retention, County Clerk Total Revenues $-7-18,699 $718,699 $945,594 $226,895 OPERATING EXPENSES $725,699 $725,699 $712,560 $13,139 NET NON-OPERATING REV $7,000 $7,000 • $52,169 $45,169 Favorable due to a more aggressive investment strategy REVENUE OVER (UNDER) EXPENDITURES ' $0 $0 $285,203 $285,203 , VII\ si:I) INTERNAL FOREAs 14 1 inononi DEPARTMENT OF DRAIN COMMISSIONER DRAIN EQUIPMENT FUND FY 2001 YEAR END REPORT ADOPTED AMENDED FY 2001 VARIANCE BUDGET BUDGET ACTUAL FAWIUNFAV) EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside inside Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 2,042,623.00 2,042,623.00 1,827,921.00 (214,702.00) 89,600.00 89,600.00 587,805.00 478,205.00 2,132,223.00 2,132,223.00 2,395,726.00 263,503.00 - Fay. Equipment rentals of $173,926 due to increased rentals reimbursements, reimbursements of building space $35,838, miscellaneous revenue $40,137 billed to Lyon Township for additional repairs and improvements, maintenance contract $13,802 for increased use for monthly Scada monitoring. 2,165,842.00 2,341,471.00 2,506,407.00 (164,936.00) - Unfav. salary and fringe benefits ($67,519) are offset by increase revenues from drains, systems and projects. Unfav, motor pool ($84,885) and radio communications ($45,231) are offset by Increased equipment rental. Unfav. Info tech operations ($60,766) due to accounting changes charging Drain Equipment Fund Instead of the General Fund. Fay. Depreciation of motor vehicles $65,111 and lower over-all contractual services $25,354. (33,619.00) (209,248.00) (110,681.00) 98,567.00 NON-OPERATING REVENUEJ(EXPENSE) 62,335.00 62,335.00 152,264.00 89,929.00 - Fay. Increase in investment Income $46,095 based on amount Invested and rates and gain on sales of vehicles $43,834. OPERATING TRANSFER IN 1,070,629.00 1,070,629.00 0.00 OPERATING TRANSFERS (OUT) 28,716.00 28,716 00 0.00 28,716.00 - Fay. due to accounting change for charge back of computers to projects. NET REVENUES OVER(UNDER) 0.00 895,000.00 1,112,212.00 217,212.00 EXPENSES LIABILITY INSURANCE.xls RISK MANAGEMENT INTERNAL SERVICE FUND FY 2001 YEAR END REPORT ADOPTED AMENDED BUDGET BUDGET FY 2001 VARIANCE ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (LIABIUTY INSURANCE FUND (0677) REVENUE OPERATING EXPENSE CLAIMS PAID TOTAL EXPENSES NET REVENUES OVEFV(UNDER) EXPENSES $3,848,091 00 $3.848,091 00 $5,727,247.02 $2,081,158 02 $896,858.00 $1,022,258.00 $2,041,033.17 ($1,018,775.17) $2,749,233.00 $2,749,233.00 $3,646,091.00 $3,771,491.00 $2,867,677.22 \"4903,813.78 $0.00 ($125,400.00) $2,859,569.80 $2,984,969.80 57.08% Favorable due to Increased thaws to depts for higher premiums and and administration costs (see expense untavorabildy below). -99.66% (Untav) due to Insurance prernim costs and rent charges associated with the Pontiac Lake Road office 69.93% Claims costs Indicates tamability Own September 30, 2001. 24.0% -2380.4% $828,644.05 $1,922,588.95 44572/0812001 1111411 0 11/29/20o I DEPARTMENT OF CENTRAL SERVICES ENTERPRISE FUND FY 2001 YEAR-END REPORT ADOPTED AMENDED FY 2001 VARIANCE BUDGET BUDGET ACTUAL FAV/IUNFAV) !OAKLAND COUNTY INTERNATIONAL AIRPORT (#581) 1 EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES 52.965,349 00 $3.009.199 00 $3.920.351 84 $911.152 84 - Fey 1-Hangar Rental 450 681, I and I ease 178 588 I ending Fees & Concessions 46.208. and Car Rental Concessions 1 3.417 primaidy dire in the addition of the Oakland/Southwest Ail port; plus lay U S Customs Service 274 896 (offset by costs) (inlay Aviation Gas (47.880). resulting from a reduced number of landings & departures due to the economic slowdown, partially offsets revenue favorability OPERATING EXPENSES 3,355,349.00 4,066,599.00 4,296,811.16 (230,212.16) - Unfav. U.S. Customs Service (278.770). offset by reimbursement for the service; Professional Services (202,625) for environmental assessment services at Oakland/International; Expendable OPERATING INCOME (LOSS) ($390,000.00) ($1,057,400.00) ($376,459.32) $680,940.68 Equipment (46.491) for equipment purchses under $5,000, Uncolleclable Accounts Receivable (62,478) to establish an allowance for uncollected rent from the restaurant formerly located at Oakland/International; Airport Grounds Maintenance, partially offset by fav. Lands & Grounds Maint., (95,632) for new landscaping at all three airports; Indirect Costs (65,380) for fourth quarter of FY 2001; Overtime (16,763) for snowplowing; Building Maintenance Charges for roof and other repairs (46,826); Managing Services (92,003) for the Oakland/Southwest Airport; Depreciation (51,208) for capital items acquired with the OaklandlSouthwesi Airport; Equipment Repairs & Maintenance (20,207); IT Operations (21,851) for GIS flyover; and Dry Goods & Clothing (11,489). Unfavorability Is partially offset by fav. Salaries and Fringe Benefits 20,505 for turnover; Summer Help 11,065; Runway & Taxiway Repairs 32,569; Insurance 16,038; Heal. Lights. Gas & Water 19.947; Property Tax 20,064; and 654,152 for the County's portion of Capital Projects that are Incomplete and for which no cash outlay has yet been Incurred. NON-OPERATING REVENUE 390,000.00 390,000.00 477,022.14 $87,022.14 -Fay. Investment Income due to higher than anticipated Investment base. OPERATING TRANSFER IN 333,400.00 333,400.00 0.00 NET INCOME (LOSS) $0.00 ($334,000,00) $433,962.82 $767,962.82 100,000.00 324,029.00 611,885.00 533,883.00 (78,002.00) 413,022.00 (184,201.58) (577,223.56) 81,380,260.00 (81,810,491.00) Unfavorable due to Sheriff decrease In demand for groceries & meat revenue, which Is now being provided by an outside vendor. $3,190,751.00 83,190,751.00 3.197,251.00 (6,500.00) 6,500.00 0.00 3,197,251.00 (8,500.00) 6,500.00 0.00 1,845,495.00 (265,235.00) 5,161.00 (260,074,00) 1,551,YALOO (258,735.00) (1,339.00) (260,074.00) Favorable due to lower groceries & meat purchases. 0.00 0.00 (408,034.00) (408,034.00) moo moo sseetm os.00) • (5668,108.00) DEPARTMENT OF CENTRAL SERVICES INTERNAL SERVICE FUNDS FY 2001 YEAR END REPORT FY 2001 ACTUAL ADOPTED BUDGET IMOTOR POOL FUND 661 AMENDED BUDGET VARIANCE FAVI(UNFAV) EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE $5,009,780.00 85,217,190.00 54,990,597.43 (*228,592.57) Leased Vehicle rates are not suMdent to meet the increased revenue projecIons. Management looking Into a possible rate adjustment OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 5,350,731.00 5,981,033,00 8,183,207.11 (182,174.11) Unfavorable due to Increased cost of gasoline and rising Insurance premiums. (5340,971.00) ($783,843.00) (81,172,809.88) ($408,766.88) 585,000.00 565,000.00 474,545.12 (90,454.89) Unfavorable due blower Interest rates and a declining cash availability for Investments. 224,029.00 (198,843.00) ' (898,084.56) (499,221.58) OPERATING TRANSFERS IN NET INCOME (LOSS) MATERIALS MANAGEMENT FUND 833 OPERATING REVENUE OPERATING EXPENSE OPERATING INCOME(LOSS) NON-OPERATING REVENUE(EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFER OUT NET INCOME (LOSS) MAILING, CONVENIENCE COPIER AND PRINTING FUND 667 OPERATING REVENUE OPERATING EXPENSE OPERATING INCOME(LOSS) i NON-OPERATING REVENUE(EXPENSE) NET INCOME (LOSS) BEFORE OPERAT1 TRANSFERS OPERATING TRANSFER IN NET INCOME (LOSS) MATERIALS MGMTAls 82,470,480.00 82,470,373.00 82,712,102.00 8241,729.00 Favorable due to Increased revenue for Conv.Copier charging monthly mlnimirms on machines making less than required copies. This Is also helping to offset Printing Rev. unfavorahlkly 01(85,000), the decrease In demand Is due partly to Internet avallabMty, & fewer brochures being requested. 2,545,827.00 2.591.420.00 2,899,258.00 ($107,838.00) Unfavorable due to fourth quarter Indirect cost charge. Increased sublet costs and the transfer of stationery stock to Materials Management (75,147.00) (121,047.00) 12,844.00 133,891.00 0.00 0.00 2,000.00 2,000.00 Gain an Sale of Printing Press Ai. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (75,147.00) (121,047.00) 14,844 00 115,a9 i no OPERATING TRANSFER IN 0.00 45.900.00 45,900.00 -- --9.00 . _ NET INCOME (LOSS) ($75,147.00) (875,147.00) $80,744.00 $135,891.00 11/29/2001 'FRINGE BENEFITS FUND (0878) ADOPTED AMENDED FY 2001 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) • EXPLANATION OF SIGNIFICANT VARIANCES I* 11/29/200 REVENUE OVERAUNDER) EXPENSE $232,489 $192,067 $721,298 $529,231 , FRINGE BENEFITS.xla A' 4. , FRINGE BENEFITS FUND INTERNAL SERVICE FUNDS FY 2001 YEAR-END REPORT I REVENUE RETIREES HOSPITALIZATION RETIREMENT ADMINISTRATION TUITION REIMBURSEMENT EMPL. DEFERRED • COMP. ADMIN. EMPL. DEFERRED COMP. COUNTY EMPLOYEE IN-SERVICE TRAINING DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION ADMIN. GROUP LIFE HOSPITALIZATION SOCIAL SECURITY DENTAL INSURANCE OPTICAL INSURANCE DISABILITY INSURANCE SHORT-TERM DISABILITY FORFEITURES WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION FLEXIBLE BENEFIT DEDUCTIONS INVESTMENT INCOME OPERATING TRANSFER IN TOTAL REVENUE I EXPENSE RETIREES HOSPITALIZATION RETIREMENT ADMINISTRATION SICK/ANNUAL LEAVE CASH-IN TUITION REIMBURSEMENT EMPL. DEFERRED COMP. ADMIN. EMPL. DEFERRED COMP. COUNTY EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION ADMIN. GROUP LIFE HOSPITALIZATION SOCIAL SECURITY DENTAL INSURANCE OPTICAL INSURANCE DISABILITY INSURANCE FLEXIBLE BENEFIT PAYMENTS PROFESSIONAL SERVICES WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION ACCOUNTING SERVICES CHILD CARE FACILITY INDIRECT COSTS OTAL EXPENSE $12.885,500 $12,885,500 $13,214,127 3,586,600 3,588,600 3,665,891 333,000 333,000 340,688 41,800 41,800 57,438 690,000 690,000 0 1,095,100 1,095,100 1,126,876 8,950,200 8,950,200 9,140,382 32,800 32,800 32.629 882,000 882,000 837,382 22,031,400 22,031,400 21,137,752 14,070,400 14,070,400 13,714,518 2,758,200 2,758,200 2,588,855 346,800 346,800 337,340 632,600 832,600 627,761 1,292,300 1,292,300 1,173,217 212,500 212,500 58,919 2,290,800 2,290,800 2,468,756 225,000 225,000 240,091 O 0 454,243 2,050,000 2,050,000 2,461,666 O 745,000 745,000 674,407,000 $75,152,000 $74,423,511 $12,885,500 $12,885,500 $16,182,512 3,819,586 3,819,588 3,086,893 1,250,000 1,250,000 1,814,287 333,000 333,000 305,817 41,800 41,800 53,399 690,000 1,390,000 1,438,403 790,525 852,427 765,453 550,000 550,000 486,620 8,950,200 8,950,200 9,663,038 32,800 32,800 21,091 882,000 882,000 707,750 22,031,400 22,031,400 19,171,058 14,162,500 14,162,500 13.774,094 2,758,200 2,758,200 2,527,790 348,800 348,800 294,985 1,924,900 1,924,900 1,599,451 0 333,873 134,100 134,100 82,539 2.290,800 2,290,800 987,615 225,000 225,000 117,033 75,400 75,400 83,963 O 23,520 140,101 O 0 64,448 $74,174,511 $74,959,933 $73,702,213 6328,827 79,291 7,688 15,638 (690,000) -Deferred Compensatkai Benefit Match costs absorbed by the Fringe Benefit Fund as approved 31,776 by the Budget. 190,162 • (171) (44,618) (893,648) -Variance due to rates remaining at the FY2000 level. (355,882) (169,345) (9,460) (4,839) (119,083) (153,581) 177,956 15,091 454,243 -Payments received from employees for enhanced coverage In the Flexible Benefits Program 411,666 -Interest rates and Investment base higher than expected. 0 -Transfer from Designated Fund Balance Deferred Compensation Employer Match - MR#01227. ($728,489) ($3,297,012) -Budget was established prior to receipt of latest actuarial calculation. 732,693 -Lower Investment Counsel fees due to decreased market value of Retirement Fund assets (564,287) -Payments for accumulated AFL and S/L days to employees separating from County service. 27,183 (11,599) (48,403) 86,974 63,380 (712,838) -Variance due to the 1% Increase In county match and the Increase In the number of employees 11,709 In the plan. 174,250 2,860,342 -Actual hospitalization costs did not Increase 10% as anticipated. 388,406 230,410 51,815 325,449 (333,873) -Payments to employees for reduced coverage In the Flexible Benefits Program. 51,561 1,303,185 -Adjustment of Workers Compensation claim-year reserves determined by fiscal year-end 107,967 analysis of claims and reserve requirements. (8,563) (116,581) (64,448) $1,257,720 ($51,330.00) $31,743.00 ($75,500.00) ($40,432.00) ($60,019.00) ($19,587.00) $75,500.00 $75,500.00 $100,830.00 $25,330.00 $0.00 $35,068.00 $40,811.00 $5,743.00 $0.00 $158,165.00 $158,165.00 $0.00 $0.00 $0.00 $0.00 $0.00 SS/29/2 NET REVENUES OVER/(UNDER) • EXPENSES EQUIPMENT INTERNAL FORE.xls $0.00 $193,233.00 $198,976.00 $5,743.00 DEPARTMENT OF MANAGEMENT AND BUDGET INTERNAL SERVICE FUNDS FY 2001 YEAR END REPORT ADOPTED AMENDED FY 2001 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) EXPLANATION OF SIGNIFICANT VARIANCES ••••••••••••••n• OFFICE EQUIPMENT FUND (#664) OPERATING REVENUE-Inside OPERATING EXPENSE OPERATING INCOME NET NON-OPERATING REV (EXP) INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN OPERATING TRANSFERS OUT $500,355.00 $570,571.00 $519,241.00 $575,855.00 $611,003.00 $579,260.00 , Unfavorable due to CMH equipment and other various equipment being turned in and not replaced. Favorable due to not cost effective maintenance contracts being cancelled and less repairs needed. Favorable due to more aggressive investing $1,643,410.00 21,770,479.00 $2,593,947.34 133,855.05 $54,000.00 ($2,410,000.00) OPERATING TRANSFERS IN OPERATING TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES Sill\ FACILITIES INTERNAL FORE.xls 5,541.00 5,541.00 ($5,657.07), ($5,657.07). $0.00 , 0.00 $0.00 ‘5'6 11/29/2001 411111 DEPARTMENT OF FACILITIES MANAGEMENT INTERNAL SERVICE FUNDS FY 2001 YEAR-END FORECAST FY 2001 ACTUAL ADOPTED BUDGET 'FACILITIES MAINTENANCE & OPERATIONS (#631) AMENDED BUDGET VARIANCE FAV/(UNFAV) 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 OPERATING TRANSFERS (OUT) $1,643,410.00 $1,405,655.35 21,770,479.00 21,936,473.53 $23,413,889.00 $23,413,889.00 $23,342,128.88 $21,238,616.00 $20,748,181.54 $2,175,273.00 $2,175,273.00 $200,000.00 $200,000.00 $54,000.00 $54,000.00 ($2,410,000.00) ($2,410,000.00) - Variance based on lease agreement with Oakland County Road Commission for space leased in Information Technology facility and reduced charges to Oakland Schools for custodial services. - Fav..Maintenance Department Charges based on departmental requests. - Fav. Sublet Repairs 852,404 based on level of outside contractual services required during th year for maintenance & repairs; Water & Sewage costs 159,594 based on charges from providers; Overtime 107,093; Summer Help 52,412 due to reduced level of applications;Salar and Fringe Benefits 62,053 due to turnover; as well as Depreciation 37,587; Equipment Repa $418,674.34 & Maint. 25,533; Laundry & Cleaning 23,205; and Materials & Maint. Supplies 15,125, all has' on required levels of service; and net Internal Serv. 69,700 based on usage and rates charge, partially offset by unfav. Natural Gas and Fuel Oil (585,235) caused by higher energy rates; Indirect Costs (294,214) based on initial charges for the fourth quarter; and Telephone Communications (40,569) due In part to delay In implemtation of PBX system. (66,144.95) - Investment Income variance due to lower than anticipated Investment base and interest rates $0.00 $0.00 $21,238,616.00 ($237,754.65) 165,994.53 ($71,760.12) $490,434.46 NET REVENUES OVER(UNDER) EXPENSES , $19,273.00 $19,273.00 $371,802.39 , $352,529.39 'PONTIAC MARKET (#261) OPERATING REVENUES - OUTSIDE _ OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $116,772.00 $116,772.00 $113,414.00 $116,772.00 $122,313.00 $124,612.07 $0.00 ($5,541.00) ($11,198.07) ($3,358.00) - Annual Rental from vendors marginally less than anticipated. ($2,299.07) - Variance reflects number of hours worked by the pte Market Master position. ($5,657.07) Information Technology - Operations (636) ADOPTED BUDGET AMENDED BUDGET :VARIANCE FAV/(UNFAV) Total Fund: FY 2001 ACTUAL COMMENTS OPERATING REVENUES: $2,077,920.00 $2,077,920.00 20,082,189.00 20,152,796.00 $2,329,217.58 21,118,989.24 Outside Inside 9,828,531.00 56,531.00 OPERATING INCOME (LOSS) ($16,093.00) $16,359.00 ($44,660.69) ($81,019.69) LIZIS3232.,==SLII. INFO TECH FORE.xts DEPARTMENT OF INFORMATION TECHNOLOGY - INTERNAL SERVICE FUNDS FY 2001 YEAR END REPORT $251,297.58 - Fey outside rev, due largely to shift In biting to Equal. & urvealized Access fees. $966,171 24 Fay. IT Development rev, due to conservative est. of billable rev., & incr. °per. rev, due to Increases In billing rates for equip. & labor. Prior Years Balance OPERATING TRANSFERS IN 9,826,531.00 0.00 ($9,826,531.00) - Var. reflects balancing of revenues to expenditures offset to Prior Yrs. Bat, largely unfunded depredation. 5,771,758.00 8,271,758.00 92,500,000.00 - Scheduled tenger:fro DTRF for JIMS project, repaid from the Gen Fund. ------ -- Total 32,043,151.00 37,829,007.00 31,719,944.82 (96,109,062.18) OPERATING EXPENSES , 33,668,842.00 OPERATING TRANSFERS (OUT) 56,531.00 38,038,726.00 33,620,958.04 82,417,787.96 - Fay. largely due to lower depreciation of equip, due to extended life, reductions In prof svcs., reduced software maint., lower usage of date prom supplies, this was offset by unfav. phone exp. due to delays In PBX implementation. Overall, there has been an asserted effort to reduce operating cost at Information Technology. 000 0.00 s000 - OPERATING INCOME (LOSS) ($1,680,222.00) $1,790,281 00 xxxxxxxxxx..... ($1,901,013.22) ($3,691,294.22) xxxxxxxxx=xxx —xxxx \'• Information Technology - Telephone Communications (675) OPERATING REVENUES: Outside $1,305,100.00 $1,305,100.00 91,238,721.95 Inside 3,000,658.00 3,021,563 00 3,438,300.29 OPERATING TRANSFERS IN • 0.00 000 0.00 . Total 4,305,758.00 4,326,663 00 4,675,022 24 OPERATING EXPENSES 3,786,851.00 3,775,304.00 4,184,682.93 535,000.00 535,000.00 • 535,000.00 Total Fund: ($68,378.05) - Unfav ($101,499) delay In nagot of rate incr. w MCI, offset by Invest Income $36,400 due to delay In PBX inc.r funds avail. to invest & small unfav of ($3,901) Ezell. Phone & sale scrap $623. $416,737.29 - Inlet phone svc. fay. $1,153,445 due to delay of PBX & assoc. Incr. billing., offset by Prior EOM yrs Cal of ($736,708) not needed to offset negative effect on fund balance. $34B,359.24 ($409,378.93) - Unfav, contractual svcs. ($812,331) largely due to higher phone line charges caused by PBX delay. Offset by Sal & frg fey. $55,101 due to turnover & vacancies; commod ($41,073) ' due to PBX cutover (cabling & other) also, Internal service unfav. ($13,736) lease veh, & IT cost $0.00 also, wrileoff of depreication lower that expected $402,660 PBX delay eqUip, not being depreciated OPERATING TRANSFERS (OUT) Total OPERATING EXPENSES OPERATING TRANSFERS (OUT) PERATING INCOME (LOSS) INFO TECH FORE.xls 2 1112812001 DEPARTMENT OF INFORMATION TECHNOLOGY INTERNAL SERVICE FUNDS FY 2001 YEAR END REPORT • ADOPTED AMENDED FY 2001 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) COMMENTS . Information Technology - CLEMIS (635) Total Fund: OPERATING REVENUES: Unfav due to In-car term. of ($111,925) delay MDC equip not °peel, and ($60,149) Outside Oper. Outside $945,200.00 $1,016,150.00 $965,603.00 ($50,547.00) - due to delay in prciect implementation (LRMS) delayed, bringing up addl agencies. Fay. Outside agencies $6,008. Invest. income fay. $188,276 held back Ameritech funds also, unfav. Supplies of ($1,805) & Main!. Contracts ($70,950) livescan mint not started. Inside 1,584,244.00 177,672.00 2,102,661.00 $1,924,989.00 - In-Car Term. Bud. unfav ($67,364) due to delay in instal. & billing of patrol car devices, ($4,000) OPERATING TRANSFERS IN 0.00 1,445,156.00 1,445,156.00 $0.00 - in lost access fees due to delay. Also, reed $1,996,354 for non-cash mil contributions from COPS MORE Fund. Total 2,529,444.00 2,638,978.00 4,513,420.00 $1,874,442.00 OPERATING EXPENSES 10,036,391.00 10,218,175.00 4,880,344.00 $5,337,831.00 - Fay, due largely to depre. of $5,075,546 because of delay In proj. Implement., fey. Contractual Svcs. $412,415. Fey. Commod. $27,032, Internal Svc $6,080, offset by unfav. Sal & frgs. Due to OPERATING INCOME (LOSS) ($7,506,947.00) ($7,579,197.00) ($366,924.00) $7,212,273.00 delays in COPS MORE Prot, staff working on items not chargeable to COPS MORE O,ant ($183,242) Information Technology - Radio Communications (660) OPERATING REVENUES - OUTSIDE $6,871,400.00 $6,871,400.00 7,362,957.77 $491,557.77 Fav. due largely to higher than expected Outside Agen.$132,871 reinstate't of lease fees of public safety . agencies, higher Antenna Site Mgmt of $143,857, is due to rate incr. Fav. E.911 surcharges $214,830. OPERATING REVENUES - INSIDE 746,219.00 - 767,577.00 1,194,460.42 $428,883.42 Fey, due to revised leased equip rates. & service fees, parts & access. TOTAL OPERATING REVENUE 7,617,619.00 7,638,977.00 8,557,418.19 $918,441.19 OPERATING EXPENSE 3,611,408.00 3,626,312.00 3,463,499.09 $162,812.91 Fay. largely due to sal. 8. frg. vacancies, commodities, depreciation, offset by internal services 1 OPERATING INCOME (LOSS) 4,006,211.00 4,012,665.00 5,093,919.10 $1,081,254.10 NON-OPERATING REVENUE (EXPENSE) 40,000.00 40,000.00 496,752.13 $458,752.13 Fay. due to more dollars on hand for investments of $215,038 and Prior Yrs. Ad) recovery of Ilerns written off in prior year realling to inventory items of $241,631; and Sale of Scrap $83. NET INCOME (LOSS) BEFORE OPERATING 4,046,211.00 4,052,665.00 5,590,671.23 $1,538,006.23 TRANSFERS OPERATING TRANSFERS IN 0.00 137,120.00 137,120.00 $0.00 NET INCOME (LOSS) $4,046,211.00 $4,189,785.00 $5,727,791.23 $153800623 Fire Records Management - Fund 531 OPERATING REVENUES: Total Fund: $44,783.00 $44,783.00 $31,224.00 ($13,559.00) - Unfav.($28,508) due to delay In implementation, offset by fay. Invest. income of $14,949 Outside Inside OPERATING TRANSFERS IN 134,550 00 134,550.00 0.00 0.00 76,000.00 76,000.00 ($134,550.00) - Unfav. oper. results offset to prior yrs. fund bat against funds transferred In to set up fund. $0.00 179,333.00 255,333.00 107,224.00 ($148,109.00) 179,333.00 186,933.00 405,286.00 ($218,353.00) Unfav, largely due to on-call pay, underbudgt sal & frg. ($52,961 positions were filled et a higher step), . unfav. Expendable equip. of ($78,000), depre. Due to capital asset threshold change for Enterprise Funds. ($10.511) Writ svc. For I.T. programmer development, (99,499); offset by fav cont. svc $22,617. 0.00 0.00 aoo $0.00 $aoo 7.68,400 00 ($298,062.00) ($368,482.00) *_=_== ..4eAc FY 2001 BUDGET AMENDMENTS $ " 324,166,453.00 FY 2001 BUDGET AT ADOPTED BUDGET AMENDMENTS M.R. #00257 - 10/1912000 Prosecuting Attorney - Forfeited Funds for Substance Abuse M.R. #00258 -10119/2000 Prosecuting Attorney - Forfeited Funds for Drug Awareness Calendars KR. #00271 - 10119/2000 Facilities Management - Purchase of Clinton Valley Property M.R. #00273 - 10/1912000 Circuit Court - Use of Mediation Funds M.R. #00265 -.1110212000 Clerk/Register - Receipting, Indexing, and Imaging System M.R. #00274 - 11102/2000 Sheriff Department - Use of Forfeited Funds M.R. #00290 - 1110212000 LLEBG Grant Match M.R. #00292 - 1113012000 Sheriff Department - Rochester Hills Cont4ct Amendment M.R. #00298 - 11/30/2000 52nd District Court - Alternative Dispute Resolution Program 54,000.00 33,000.00 880,000.00 20,000.00 675,000.00 25,000.00 21,387.00 69,739.00 25,000.00 153,183.00 421,183.00 22,207.00 58,747.00 61,616.00 M.R. #00299 - 11/3012000 Information Technology - Unfunded Mandates M.R. #00306 - 12114/2000 Community Corrections - GPS Stepdown Work Program M.R. #00307 - 12114/2000 Sheriff Department - Continuation of Oakland County Narcotics Enforce. Team M.R. #00308 -1211412000 Sheriff Department - Rochester Hills Contract Amendment M.R. #00309 - 1211412000 Sheriff Department - Oxford Township Contract Amendment 62,364.00 1,000,000.00 145,608.00 100,000.00 1,441,960.35 62,364.00 281,207.00 376,000.00 17,585.00 1,000,000.00 M.R. #00310 - 12/14/2000 Sheriff Department - Springfield Township Contract Amendment M.R. #00314. 12/14/2000 Drain Commissioner - Automation of Drain Records M.R. #00320 - 12/1412000 Management & Budget / Equalization - Digital Photography Project M.R. #00321 - 12114/2000 Management & Budget - Utility Multiplier Lawsuit M.R. #00333 - 12/14/2000 Management & Budget - FY 2000 Year End Report KR. #00337 - 12/14/2000 Sheriff Department. Oakland Township Contract Amendment M.R. #01018 - 02101/2001 Management & Budget - Circuit Court and Health Carry Forward M.R. #01024 -02/0112001 Sheriff Department - NET Agreement and Additional Vehicles M.R. #01029 - 0212212001 Sheriff Department - Use of Automobile Theft Prevention Funds M.R. #01031 - 02/2212001 Management and Budget - CLEMIS Match M.R. #01044 - 03/0812001 Emergency Management - Oakland Township Tornado Sirens M.R. #01047 - 03/08/2001 Circuit Court / Management & Budget - New Positions M.R. #01056 - 03/08/2001 Management and Budget - Carry Forward for Treasurer KR. #01057 - 03/08/2001 Management and Budget - FY 2001 First Quarter Forecast M.R. #01068 - 03/08/2001 Risk Management - Strategic Planning of Senior Health Care Program M.R. #01071 -03!2212001 Central Services - Three Vans for Community Corrections 47,250 68,391 40,000.00 1,618,456 110,000 3,780 203,000 21,000 9,900 M.R. #01078 - 03/22/2001 Sheriff Department - Use of Forfeited Funds M.R. #01079 - 03/2212001 Sheriff Department - Fire Dispatch for Commerce Township MA. #01086 - 0312212001 Management & Budget / Purchasing - On Line Service for Vendors M.R. #01070 - 04/05/2001 26,516 Management & Budget - Drain Staff Assistant M.R. #01085 - 04/0512001 182,181 Management & Budget - Position Change to Support Info Tech M.R. #01097 - 04/05/2001 1,080,393 Management & Budget - Use of Designated Fund Balance M.R. #01102 -04105/2001 , 74,250 Management & Budget - Professional Services/People Soft M.R. #01104 -0410512001 67,000 Management & Budget - Equalization Utility Defense Fund M.R. #01109 - 04/05/2001 980,512 Information Technology - Implementation of Internet Strategy MR. #01090 - 0410512001 466,831 Emergency Management - Outdoor Warning System M.R. #01105 - 04/26/2001 994,375 Information Technology - E-Health Environmental Health Info. System M.R. #01106 - 04/26/2001 26,000, O.C. District Reapportionment Appropriation M.R. #01112 - 04/26/2001 46,411 Central Services - Privatization of Materials Management M.R. #01113 - 04/26/2001 114,000 Sheriff Department - NET Additional Vehicles MR. #01121 -05/10/2001 20,506 Management & Budget/Purchasing - CRIMP Authorization M.R. #01118 - 05/10/2001 40,000 Sheriff/Park & Rec, Mounted Deputy Positions (7,121,677) 15,750 33,922 35,284 70,629 33,000 1,888,420 240,000 25,620 M.R. #01123 - 05/1012001 Management & Budget/Circuit Court - Transfer Reimbursement Division M.R. #01128 -05/24/2001 EMS - Village of holly Tornado Warning System M.R. #01129 - 05/24/2001 Sheriff - Oakland Township Law Enforcement Contract M.R. #01130 -05/2412001 Sheriff - Addison Township Law Enforcement Contract M.R. #01126 - 05/2412001 Info Technology/DISC - Add Positions for GIS M.R. #01151 - 06/14/2001 Sheriff - NET Additional Vehicles M.R. #01160 -06/1412001 Management & Budget - Second Quarter Forecast M.R. #01160 - 06/14/2001 Management and Budget - Senior Citizens Prescription Program M.R. #01166 -06128/2001 Sheriffs Dept - Highland Twp. Contract Amendment 12,724 M.R. #01199 -08/02/2001 333,400 Central Services - O.C. Airport Grant Acceptance M.R. #01203 - 08/10/2001 265 Sheriffs Dept - Reclass. (1) Sergeant to Lieutenant M.R. #01188 - 0810212001 Sheriffs Dept - Increase in Fees - Records Unit M.R. #01205 - 08/16/2001 Circuit Court - new Position for JIMS Project M.R. #01219 - 09/06/2001 M& B/Equalization Division - Utility Defense Fund Appropriation M.R. #01210 - 09/06/2001 Circuit Court - Use of Mediation Funds M.R. #01211 - 0910612001 Sheriffs Dept - NET Additional Vehicle 4,725 100,000 133,250 33,000 • 1,768 1,317,395 (16,713) 250,000 489,338 M.R. #01213-09/0612001 Sheriffs Dept. - Amend City of Rochester Hills Contract M.R. #01227 - 0910612001 Management & Budget - FY 2001 Third Quarter Financial Forecast M.R. #01204 -0910612001 Sheriffs Dept. - Amend Royal Oak Twp. Contract M.R. #01240 - 0912012001 Management & Budget - Enhance Finance System for GASB M.R. # Management & Budget - Allocation to Support FY 2001 Indirect Cost Charges AMENDED BUDGET AS OF 09/30/2001 335.294,460.53 L3. From the Desk of Cynthia AL Harper Circuit Court/Family Division Memo To: Kathy Lane, Fiscal Services From: Cindy Harper tg_e____ Date: 10/18/01 Re: Stateward receivables Kathy, I've checked a couple of cases of outstanding receivables and these are my findings. .- i i i / ,. 0 Paul Burley: Was set up as a denial' because he was a voluntary release for adoption. The total receivable was $1,014.80 for the period 10/14/97-1125/98. The ward was adopted on 312198, wfth no adjustment being received. It would be my guess we're not going to get the money now...am not sure why it was never received or addressed. } Jennifer Ball: A receivable was set up for the period 8/8/94-10/2/94 at Vista Maria for $3744.89. I have noted on the access system, it was denied because of ADC. I no longer have the chargesheets from 1994. Charges up through 6/12194 were paid to Vista Maria. My guess is that at some point, I noted Jennifer on the ADC charges also and denied the current charges at Vista Maria, on the basis of possible ADC eligibility. No response was received. At this point, it is doubtful, an adjustment would be forthcoming. • Page 1 • Page 1 From the Desk of: Cynthia A. Hamer Circuit Court/Family Division Memo To: Kathy Lane, Fiscal Services From: Cindy Harper/add\ Date: 10/17101 Re: Travis Brado Kathy Travis Brado was a voluntary relea -sie who was in placement for 150 days in 1997. Attached is a copy at/the creglit for $1602.00 (150 x10.68). . . The additional charges (1014.60) which were set up as a receivable will not be reimbursed by the State. Therefore, please delete the remaining balance on this child. Thanks.., call me at x80603 if questions • ELd to: CC: Interoffice MEMORANDUM Linda Spiekerman-Harvey, Reimbursement Tim Soave, Fiscal Services Judi Lockhart, Reimbursement from: Joyce Raczka, Reimbursement re: Inmate Waived Report date: October 10, 2001 Submitted for your review is the updated Inmate Report for 2001 for inclusion in the Quarterly Financial Forecast. Amounts October 00 026411 CZ 84 November 00 027134 CZ 59 December 00 027790 CZ 74 January 01 028390 CZ 128 February 01 029139 CZ 96 March 01 029912 CZ ' 115 April i 01 030737 CZ 89 May 01 031473 CZ 85 June 01 032227 CZ • 88 July 01 032961 CZ 71 August 01 033646 CZ 92 September 01 034415 CZ 52 Amount Waived $ 155,380.20 $ 113,442.00 $ 125,813.00 $ 269,856.60 $ 179,185.74 $ 212,872.93 $ 194,485.74 $ 124,633.00 $ 148,902.74 $ 145,606.74 $ 214,942.94 $ 93,775.00 TOTAL 1033 $1,978,896.63 From the desk of .... Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 te1:248-858-7368 fax:248-975-4288 21 $554,324.68 TOTAL Interoffice MEMORANDUM to: cc: from: re: date: Tim Soave, Fiscal Services Judi Lockhart, Reimbursement Joyce Raczka, Reimbursement Inmate Waived Report October 10, 2001 Submitted for your review is the Inmate Report for 2001 for the Months of July,August, and September. Number of Accounts Amount Waived July • 01-032961 CZ # 66 $ 145,606.74 August . 01-033646 CZ 86 $ 214,942.94 September 01-034415 CZ . 49 $ 93,775.00 From the desk of .... Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 te1:248-858-7368 fax:248-975-4288 County of Oakland Detail of non-departmental sundry revenue For the twelve months ended September 30, 2001 Refund of prior years expenditures: Adjust prior years accural of attorney fees $ 1,735,987.70 Close unexpended balances of work proj. 49,777.72 Miscellaneous 25.00 $ 1,785,790.42 Sundry revenue: Checks cancelled $ 29,537.78 NSF check fees 13,311.57 Miscellaneous 8,780.43 Interest on investments 5,694.49 Refunds 4,853.80 Refund of Employee Compensation 4,705.00 Sale of Equipment 1.800.00 Reimbursement of Telephone Communications 701.02 Garnishment Fees 456.00 69.840.09 Total I I $ 1,855,630.51 County of Oakland Detail of non-departmental sundry expenditures For the twelve months ended September 30, 2001 Refund of prior years revenue $ 124,889.22 Miscellaneous 109,857.34 Capital Outlay 14,953.78 Reinstatement of prior years checks 12,190.22 Fees;Per Diem 1,639.00 Bank Charges 1,293.94 Publishing. Legal Notices 375.61 $ 265,199.11 milamiimm.imeyeiftw,....menasto..-- rHE FOREGOING FIE —2 -2-0 egad...y.,n.~10 Date 11111n11111n vuKs Pat_tylons County Executive G. William Caddell, County Clerk Resolution #02020 February 21, 2002 Moved by Douglas supported by Dingeldey the resolution be adopted. AYES: Buckley, Causey-Mitchell, Coleman, Crawford, Dingeldey, Douglas, Galloway, Garfield, Gregory, Law, McPherson, Melton, Middleton, Moffitt, Moss, Obrecht, Patterson, Sever, Suarez Taub, Webster, Amos, Appel, Brian. (24) 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 February 21, 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 the County of Oakland at Pontiac, Michigan this 21st day of February, 2002.