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HomeMy WebLinkAboutResolutions - 2003.04.17 - 27044MISCELLANEOUS RESOLUTION # 03083 APRIL 17, 2003 BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2003 FIRST QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the Adopted Budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget adjustments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, adjustments are required; and WHEREAS the Fiscal Year (FY) 2003 First Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS a transfer of funding is requested from the Health Fund to the Information Technology Fund for the purchase of a plotter for Environmental Health; and WHEREAS budget amendments are requested for Motorpool and Printing operations, to more accurately reflect programs; and WHEREAS a Collections Specialist position in the Reimbursement Division was deleted as of 9/30/02 (per M.R. #01294), and a budget amendment is necessary to adjust the budget to reflect this deletion; and WHEREAS the Drain Commissioner is requesting to reallocate monies from Clinton Oakland Sewage Disposal System Fund (586) to Water and Sewer Trust Fund (701) for one (1) FTE Safety Coordinator and two (2) Meter Mechanics for Operations and Maintenance Division and continue one (1) Special Projects Engineer through 9/30/03, originally scheduled to sunset 9/30/02; and WHEREAS a budget adjustment is requested for the Motorpool Fund (661) to correctly reflect the total budget as indicated in various departments; and WHEREAS a budget adjustment is requested for the Printing Fund (667) to correct accounting information for various revenue and expenditure accounts within the fund's budget; and WHEREAS a budget adjustment is requested for the Building Liability Fund (677) to correctly reflect the total budget as indicated in various departmental budgets; and WHEREAS the FY 2003 Budget for the Telephone Communication Fund depreciation expense was estimated and based on current information and a new account number for E-911 Tariff expenses has been created for better tracking, and a budget adjustment is necessary; and WHEREAS the Information Technology Fund (636) is to receive a transfer from the Health Fund for a new plotter, a budget adjustment is requested to revise the account for access Oakland Vital Records professional services and the following adjustments to the Fund Equity are requested to authorize use of Fund Equity reserves: $12,180 - Digital Orthophotography and GIS expenses for Parts & Accessories $123,766.56 - Communications for implementation of OAKNet Project $394,134.25 - DISC - Development of Data Warehouse Reporting; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Crawford absent. WHEREAS funds previously transferred to CLEMIS (635) in FY 2002 for medical/fire dispatch system software, are currently designated in Fund Balance, and a budget amendment is necessary to move the funding to Controllable Operating to fulfill the County's commitment; and WHEREAS the FY 2003 Budget for the Radio Communication Fund depreciation expense was estimated and based on current information, and a budget adjustment is necessary; and WHEREAS a transfer of funding from the General is requested to fulfill the County's commitment of 75% funding for Fire Records Management Fund (531) (funding designated in the General Fund; and WHEREAS the FY 2003 Budget for the Fire Records Management Fund depreciation expense was estimated and based on current information, and a budget adjustment is necessary; and WHEREAS M.R. #02265 authorized security design consulting services in the amount of $132,000 and transferred funding from the General Fund to Professional Services in Facilities, Maintenance and Operations Division's FY 2003 Budget, and Facility Security Project costs would be more accurately tracked as a separate capital project in the Project Work Order Fund; and WHEREAS the Economic Development Corporation (EDC) Board has approved the FY 2003 Special Revenue Budget for the EDC in the amount of $60,000 and a budget amendment is requested to amend the FY 2003/2004 Special Revenue Budget for the Oakland Enhancement Fund (230), Economic Development Corporation sub-fund (231); and WHEREAS Information Technology has requested a budget amendment in the amount of $91,950 to transfer funding from the General Fund to support the development of Fire Records Management system; and WHEREAS $621,118 of previously unspent General Fund/General Purpose funds, designated for carry forwards, is requested to be appropriated to departments for use (Fund 101 - General Ledger Account #9407-075000), as reviewed and recommended by the Department of Management and Budget. WHEREAS the Oakland County iail is experiencing overcrowding and additional information Sheriff, Community Corrections and Probation process pending cases and facilitate improvements and therefore fundiug of $97,220milmseTzt_Liar_mr.be_alm.D.ata Warphnuse prnjprt and funds. designated in the General Funds. tor.. Health Insurance Portability and Accountability Act of 1996 (HIPAA) may be used since deadline for HIPAA requirement has been postponed; and NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2003 First Quarter Financial Forecast. BE IT FURTHER RESOLVED that $91,950 from the FY 2003 Designated Fund Balance ((Fund 101 - General Ledger Account #9407-061000) for Fire Records Management be appropriated for development of the Fire Records Management system as follows: GENERAL FUND Revenue 90-190000-14000-1582 Expenditure 90-310000-31900-9053 Prior Years Balance $91,950 Transfer Out to Fire Records $91,950 Management Total $ -0- BE IT FURTHER RESOLVED that $40,591 from the FY 2003 Designated Fund Balance for Senior Citizen Prescriptions (Fund 101 - General Ledger Account #9407-081000) be apprcpriated as follows: GENERAL FUND Revenue 90-190000-14000-1582 Expenditure Prior Years Balance $40,591 BE IT FURTHER RESOLVED that $621,118 from the FY 2003 Designated Fund Balance for Carry Forwards be appropriated as specified below: GENERAL FUND Revenue 90-190000-14000-1582 Expenditures 11-1C1112-70001-4052 11-101112-70001-3152 11-101112-70001-9154 16-121000-10000-2504 16-121000-10000-3348 17-402200-70211-4100 19-210000-10000-3172 19-221000-10000-3324 35-210000-12000-3620 35-210000-11000-4100 43-023601-20000-9157 43-023335-20000-9157 43-023301-21400-4040 61-231001-70100-2560 61-231001-70100-2572 61-231001-70100-4080 90-210000-21000-9053 ERP - Disaster Supplies $ 19,638 ERP - Medical Emerg. Trng 54,000 ERP - Computer Equipment 58,642 Hum Svcs - Child Abuse/Neg Council 11,625 Hum Svcs - Professional SVCS 31,250 Comm Corr - Exp. Equip. Exp 11,502 Comm & Econ Dev - Mem Dues 8,099 Planning Div - Printing 48,600 Circuit Ct - Special Projects 8,369 Circuit Ct - Exp. Equip. Exp. 55,380 Sheriff - Equipment 80,000 Sheriff - Equipment 38,000 Sheriff - Data Processing Supplies 17,478 Drain Comm - Consultants 58,446 Drain Comm - Contracted Services 84,000 Drain Comm - Educational Supplies 26,000 Non-Department - GIS 10,089 Total $621,118 Prior Years Balance $621,118 90-210000-21000-9074 Senior Citizen Prescriptions $40,591 Total $ -0- BE IT FURTHER RESOLVED that $97,000 from the FY 2003 Desi nated Fund Balance for HIPAA (Fund 101 - General Ledger Account #9407-970000) be redesignated for #9407-980000) and then be appropriated as follows: GENERAL FUND Revenue 90-190000-14000-1582 Prior Years Balance $97,000 Expenditure 90-310000-40000-8001 Transfer to IT-Jail Data WH $97,000 Total $ -0 - IT FUND (636) Revenue 18-636113-10000-1701 Transfer In from GF $97,000 Expenditures 18-636172-15000-3348 Professional Services $44,016 18-636172-15000-3596 Software Purchases 26,426 18-636111-10000-8005 Eat. Changes in Fund Equity 26,558 Total $97,000 BE IT FURTHER RESOLVED the Board authorizes the amendments to the FY 2003 and FY 2004 Budget as detailed in the attached Schedules A (General Fund Activity) and B (Proprietary Fund Activity). Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE 189,111.00 135,079.00 54,032.00 189,111.00 SCHEDULE B 2nd Revision (as of 3/17103) OAKLAND COUNTY, MICLIIGAN FISCAL YEAR 2003 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY FUND ACTIVITIES ACCOUNT NUMBER ACCOUNT NAME PROPRIETARY FUNDS - SELF BALANCING AMENDMENTS Drain Commissioner - Water and Sewer Trust Fund (701) Revenue 61-121318-21100-0983 Sewage Disposal Services 61-121318-21100-1119 Water Sales Total Revenues Expenditures 61-227318-21100-2001 Salaries 61-227318-21100-2074 Fringe Benefits Total Expenditures Change in Fund Equity FY 2003 FY 2004 AMENDMENT AMENDMENT 94,556.00 $ 59,156.00 94,555.00 59,156.00 42,254.00 16,902.00 59,156.00 Clinton Oakland Sewage Revenues 61-121313-21100-0983 Expenditures 61-227313-22200-2001 61-227313-22200-2074 Disposal S sterincl (586 ) Sewage Disposal Services Total Revenues Salaries Fringe Benefits Total Expenditures Change in Fund Equity $ (189,111.00) $ (59,156.00) $ (189,111.00) $ (59,156.00) $ (135,079.00) $ (42,254.00) (54,032.00) (16,902.00) $ (189,111.00) $ (59,156.00) - $ Motorpool Fund (661) Revenues 13-661001-00010-0907 13-661001-000104822 Expenditures 13-661002-00010-3912 Reimbursement of Salaries External - Other Revenue Total Revenues Depreciation Equipment Total Expenditures Change in Fund Equity (26,930.00) (26,930.00) 26,930.00 26,930.00 - $ $ (4,000.00) $ (4,000.00) $ (4,000.00) $ (4,000.00) $ (4,000.00) $ (4,000.00) L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET Laurie Van Pelt, Director Edwin J. Poisson, Deputy Director Members of the Finance Committee TO: FROM: SUBJECT: Laurie Van Pelt, Director, Management and Budget Ed Poisson, Deputy Director, Management and Budget Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief; Fiscal Services LaVerne Smith, Supervisor of Fiscal Services Letter of Transmittal - Fiscal Year (FY) 2003 First Quarter Report FY 2003 FORECAST Attached please find the FY 2003 First Quarter Forecast. In total, Fiscal Services Division forecasts that the County will complete Fiscal Year 2003 with favorability of $12,217,469 in the General Fund/General Purpose Operations (GF/GP). Of this surplus, $12,069,288 is recommended to be transferred to the Budget Transition fund for use towards FY 2004 Budget as included in the separate resolution to amend the County General Appropriations Act GF/GP includes all operations except Grants, Enterprise Funds and Internal Service Funds. This overall favorability is split between receiving $220,601 less revenue than budgeted (0.06%), and expending $12,438,070 less than budgeted (3.35%). REVENUES Actual OF/GP revenues are 0.06% less than budget or $220,601, detailed as follows: GENERAL FUND — INTERGOVERNMENTAL REVENUE — Favorable: $49,500 This favorability results from an increase in Cigarette Tax Revenue. GENERAL FUND - CHARGES FOR SERVICES - Favorable: $5,273,731 This favorability primarily results from an unanticipated continuance of activity regarding new mortgages and refinancing as reflected in the Clerk's revenue due to low mortgage interest rates. The result. is $4,200,000 in favorability. Favorability of $625,000, in the Sheriff's Department, is mostly due to the increase of $500,000 Diverted Offender Reimbursements and Sheriff Special Deputies of $125,000. Favorability of $440,600 from Distriet'Caurts is the result of an increase in Assessments & PSI, License Reinstatement, and Probation fees. C. GENERAL FUND — MISCELLANEOUS REVENUE — Unfavorable: $4,300,000 This unfavorability results from the continued low interest rates. D. GENERAL PURPOSE FUNDS — INTERGOVERNMENTAL - Unfavorable: $1,243,832 Health State subsidy is unfavorable ($867,077) due to State budget cuts. Note: Unfavorable Health state subsidy is partially offset by favorability in Health expenditures. Children's Village revenue is unfavorable ($350,000) due to the delay in startup of Secure Detention Facility and out county boarding. EXECUTIVE OFFICE BUILDING 34 EAST • 1230 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-2163 • FAX (248)8S -9172 EXPENDITURES In total, expenditures are estimated to be 3.35% ($12,438,070) below budget. Favorability is related to Department program changes, and position deletions as specified i;31 the detailed mid year County Executive Recommended Budget Adjustments. The county implemented a hiring freeze in the summer of 2002, which contributed significantly to the increase in favorability from turnover. The only department projected to experience overall unfavorability is the Clerk/Register of Deeds as a result of mortgage refinancing activity: _ , _ ..., • •• . •- e • CLERK/REGISTER:OF DEEDS The majority of unfavorability ($1,138,200) stems from the continued high volume of activity within the Cleric/Registered of Deeds Office, in spite of the current decline in the economy. The Professional Services contract for document processing is expected to be $1,500,000 over budget. Total favorability from Clerk's revenue of $4,200,000 more than offsets the tmfavorability from expenditures. $206,090,050.00 40,436,672.00 76,504.250.00 5,572,380.00 $0.00 0.00% 49,500,00 0.12% 5.273,731.00 7,40% (4,300,000,00) -43.12% TOTAL GRGP FUNDS 5.371,430,528.87 5371,217 927 87 15220,001 .001 4,06% $364,086,237,o0 wansewass...1.144100. EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd DI.strict Court Probate Chun TOTAL ADMIN. OF JUSTICE $45,420,260.00 13,016,586,00 $64,268,113.00 LAW ENFORCEMENT Prosecuting Attorney SherrIT TOTAL LAW ENFORCEMENT 5.17,005,968,00 $17,067,455.71 90058,014,00 99,013,1370.34 5115,244,982.00 $116,101,326.05 $16,509,055.71 08,808,570.34 $115,317,626.05 5578,400.00 205,300.00 $783,700.00 GENERAL PURPOSE FUNDS Intergovernmental Charges tor Services SUB-TOTAL GENERAL. PURPOSE FUND $13,915,415.00 6,768,314.00 $20,683,729.00 $13,915,415.00 7,808.946.00 521 M4,363.00 ;13,021,583.00 7,518.948 00 ;20,540.531.00 ($893,83100) -8A2% _250,003.001 -4.45% ($1,243,832.00) -5.71% USE OF PRIOR YEAR FUND BALANCE $16,469,748.00 $21,974,044.87 $21,974,044.87 $0.00 0.00% 5441,109,111.08 14,030,010.60 5,258,765.46_ $05,403,887.14 $44,460,011.06 $1,629,100.00 3.53% 13,781,210.60 5254,800.00 1,82% 5 040 965 46 5217,800.00 4.14% ;63,302.187.14 $2,101,700.00 321% 3.38% 0.21% 0.68% GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Drain Commissioner TOTAL GENERAL GOVERNMENT COUNTY EXECUTIVE County Executive Minn. Management and Budget, Central Servicee Facilities Management Perscionel Human Sys. Public Services . . Community & Economic Dev. Workforce Development 510,701,074,00 $11,805,612.23 3,757,270,00 3,871,211,75 2,718,021.00 2,722,958,79 2,725,712.00 2,725,971.71 4 192 252 00 4,257,304.98 $24,092,329,130 $26,383,119,46 $7,785,883,00 $16,700,465.00 $2,254,256.00 $1.720,640.0Q 64,658,189.00 558,169,570.00 $14,015,190.00 $5,797,917.00 $1 075 665 00 _ $8,826,030.38 $19,404,256.93' $2,251,734,92 $1,751,577.41 $4,877,1381.39 $58,747,32566 $14,168,178,80 $5,944,968,72 $1,075,665.00 TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS $114,257,783.013 ;117,107,749,41 $3317,861,2037,.03_ $323,996,082.06 ;110,337,446.41 0,770,303.00 _5314,871,758.613 $9,124,324.00 5,78% 2.82% TOTAL GOVERNMENTAL EXPENDITURES $364,005,237.00 $371,430,528.87 $359,000,458.87 $12,435,1170.00 3.35% General Fund/General Purpose Favorable/(Urrfavorabla) $0 $0 $12,217,469.00 $12,217,459.00 COUNTY OF QAKLAND FY 2003 FIRST QUARTER FORECAST REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY LiC?ARTMENT FY 2003 ADOPTED BUDGET BUDGET AS AMENDED , FY 2003 FORECAST -AMOUNT FAVORABLE/ f UNFAVORABLE) PERCENT REVENUES GENERAL FUND Taxes Intergovernmental Charges for Services Miscelaneous Revenue SUB-TOTAL GENERAL FUND 5200,090.050.00 40,387,172.00 70,483,168,00 9,972,380,00 $320,932,760.00 $206,090,050.00 40,387,172,00 71,230,519.00 9,972,380.00 $327,680,121.00 5328,763,352.00 "51023.231.00 6.3141; ;12,943,812.23 3,623,011.78 2,632,168.79 2,071,14121 54,830.00 4,044,373.08 212.09100 $25,914,498.46 ($531,379.00) -2.09% $8,358,558,38 $487,472.00 $18,455,621.93 998,665.00 $2,052,422.92 229,312.00 51,534,377.41 197,200.00 5.4,709,243.39 168,738.00 554,442,300.86 4,305,025.00 $14,043,287.80 124,891,00 $5,565,968.72 279,000.00 $1 075 666 00 0.00 (51,138,200.00) 248,200.00 90,800,00 -9.64% 6.41% 3.33% 2.01% 5.00% 5.30% 5,13% 10.05% 11,39% 3.46% 7,33% 0,88% 4,69% 0.00% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS $ 46,225,030.03 _$ 47,442,446,81 $ 44,128,700.81_ $ 3,313,746,00 0.98% Con'aveSendces43Millites Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out Patrol Services Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out 596,158,014.00 599,013,870.34 $98,808,570.34 $205,300.130 0.21% 7SMEMMVSZRINIZS COUNTY OF OAKLAND FY 2003 FIRST QUARTER FORECAST REPORT EXPENDITURES SHERIFFS DEPARTMENT AMOUNT ADOPTED AMENDED FY 2002 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sherlfrs Office Controllable Personnel Controllable Operating Non-Controllable Operating $1,286,053.00 $1,286,053.00 533,374.00 538,794.80 883,317.00 889,669.00 51,266.753.00 319,300.00 1.50% Fay, Salaries $5,100 and Fringes $14,400 offset by Unfav. OT ($200) 538,794.80 0.00% ' 865589 00 24,100.00 2.71% Reduction in Internal Service expendffures due to reduced rates. $2,702,744.00 Administrative So:vices Controllable Personnel 51,104,429.00 Controllable Operating 801,706.00 . Non-Controllable Operating 535.886.00 $2,714,536.80 31,106,967.00 914,882,50 535,888.00 52,671,136.60 $43,400.00 1.80% 0.00% - 0.00% 8,000.00 " 1.49% Reduction In internal Service e $1,108,967.00 914,882.59 527,866.00 Rums due to reduced rates. 42,442,021.00 $2,557,735.59 32,549,735.59 38,000,00 0.31% Corrective Services Controllable Personnel 520,322,209.00 $20,322,209.00 320,813.409.00 ($491.200.00) -2.42% - Fav Salaries 3690,700, Fringes 3181,900 offset by Utley. 01(5840,2000), Hol CT ($523,600) Controllable Operating 6,835,221 00 6,840,902.75 7,806,902.75 peo,000.00) -14.12% Linfav. Out-County Prisoner Costs due to overcrowding and renovations. Non-Controllable Operating 6,896,387.00 6,815,175.68 6,604,775.68 210.400.00 3.09% Reduction In internal Service expenditures due to reduced rates. ' Operating Transfer Out 27,000.00 27,000.00 27,000.00 aro% 533,880,817.00 534,005,287.43 $35,252,087.43 (31,246,800.00) -3.67% Technical Services Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out 514,027,767.00 $14,027,767.00 $13,884,957.00 5142,800.00 1.02% - Turnover 370,500.00 384,174.58 384,174.58 0.00% - 956,152.00 956,152.00 956,152.00 0.00% 0.00 0.00 0.00 • 0.00% $15,354,419,00 515,368,093.58 $15,225.293.58 3142,800.00 0.93% 527,245,907.00 527,374,910.00 • 526,707,710.00 $667,200.00 2.44% - Turnover $591,200 and $78,000 from deletion of two (2) Marine Safety positions 4-3-03. 262,025.00 555,233.82 637,033.132 18,200.00 3.28% Reduction at part of Elected Official Task. Uniforms $200, Boats $18,000. 4,726,585.00 4,782,000.00 4,668,700.00 113,300.00 2.37% - Reduction in internal Service expenditures due to reduced rates. aoo 58,226.00 58.226.00 0.00% 532,234,517.00 432,770,369.82 331,971,669 82 $798,700.00 2.44% $8,991,389.00 $9,012,507.00 $8,814,507.00 $398,000.00 4.42% - Turnover 738,663.00 769,806.56 734,808.36 35,000.00 4.55% - Reduction as part of Elected Official Task. Deputy SUpplies (Shooting Policy Change.) 1,815,464.00 1,815,531.26 1,789,331.26 26,200.00 1,44% - Reduction in Internal SarifiCe expenditures due to reduced rates. , 0.00 0.00 0.00% - $11,543,498.00 511,597,847.12 $11,138,647.12 3459,200.00'. 3.96% Department Total Controllable Personnel $72,977,734.00 $73,130,413.00 $72,394,313.00 5736,100.00 1.01% Controllable Operating 9,539,489.00 10,003,797.40 10,916.597.40 (912,800.00) -912% Non-Controllable Operating 15,4313,791.00 15,794,433.94 15,412,433.94 382.000,00 2,42% ' Operating Transfer Out 27,000.00 85,226.00 85,226.00 0.00 0.00% il•••n•• 3/1212003 G. William Caddell, County Clerk Resolution #03083 April 17, 2003 Moved by Moss supported by Knollenberg the resolution be adopted. AYES: Crawford, Douglas, Gregory, Hatchett, Jamian, Knollenberg, Law, Long, McMillin, Middleton, Moffitt, Moss, Palmer, Patterson, Potter, Rogers, Scott, Suarez, Zack, Bullard, Coleman, Coulter. (22) NAYS: None. (0) A sufficient majority having voted therefore, the resolution was adopted. STATE OF MICHIGAN) COUNTY OF OAKLAND) 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 April 17, 2003, 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 17th day of April, 2003.