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Resolutions - 2004.12.09 - 27467
MISCELLANEOUS RESOLUTION #04369 BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2004 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) 2004; 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 operations after consideration of expenditures, accruals, encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a favorable variance of total revenues over total charges as reflected in the attached schedule; and WHEREAS FY 2004 General Fund actual revenue fell below budgeted revenue by $61,778,999.05. This amount reflects the Planned Use of Fund Balance; and WHEREAS FY 2004 General Fund actual operating expenditures and transfers fell below budgeted operating expenditures and transfers by $14,998,669.21, rendering overall operating revenues below expenditures for FY 2004 of $46,780,329.84; and WHEREAS the following reserves have been created: $1,340,847.36 for General Fund/General Purpose operations to cover encumbrances and pre-encumbrances obligated through the end of FY 2004, $1,086,544.54 to cover pre-payments, $353,190 for payroll and petty cash; and WHEREAS a designated fund balance, in the amount of $5,300,000 has been created in order to meet future capital facility needs of the County; and WHEREAS Oakland County and other local governments have appealed a ruling regarding the State Tax Commission's rate table calculations of personal property taxes for public utilities; a designated fund balance of $9,000,000 has been established to cover potential tax tribunal claims should that appeal be denied; and WHEREAS M.R. #03262 authorized the Drain Commissioner to implement a Master Plan to with conducting a Water and Sewer Master Plan study for the County and the balance of funds of $1,493,924.31 has been designated; and WHEREAS, subsequent to the events of September 11, 2001, the Administration reviewed the security of County facilities and operations and a designated fund balance of $1,700,553 has been established to continue funding 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; $3,678,000 as been designated to continue to build a replacement fund for future information technology needs; and WHEREAS, pursuant to M.R. #89283, the Board of Commissioners established a Designated Fund for Operational Improvements, which makes available a source of funds departments can use to support innovative programs, providing the Board approves the use of the fund balance and the requesting department 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 pursuant to M.R. #02043, Oakland County purchased Peoplesoft Financial and Human Resource software, and per M.R. #04287, the Board authorized the continuation of the program for Phase II and therefore requires the designation of funding in the amount of $3,671,938 for Phase II implementation costs; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Webster absent. WHEREAS Oakland County desires to pursue Phase III of the implementation of the Peoplesoft Financial and Human Resource software and a designation of $4,000,000 would cover the estimated Phase III and beyond implementation costs; and WHEREAS, with the implementation of "Thin Client Computing" through Information Technology, a designated fund balance of $1,479,581 has been established to fund the anticipated costs; 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 $572,899 has been set aside to assist in funding these E-Health operations; and WHEREAS a designated fund balance, in the amount of $500,000, has been set aside for Health Emergency Response; and WHEREAS $2,813,355.74 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 #9407-079000), as reviewed and recommended by the Department of Management and Budget; and WHEREAS the implementation of the COPS MORE grant, as well as the continued success of the CLEMIS system, has increased the demand for professional services and excess local match; a designated fund balance of $1,086,000 has been established to meet the increased service demands; and WHEREAS Migrellnenil Resolution #01249 directed that restricted Library funds receive interest on their funds and an adjustment of $2,208 is necessary to record interest earning for FY 2004 for Library funds recorded in the General fund designations (GL#9407-003000) which was not posted in FY 2004 and must be recorded in FY 2005 to correct this; 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 balance in the amount of $1,000,000 has been established to support the continuing development of a county-wide Fire Records Management system by adding additional servers, web sites and fund projects for medical, EMS, wireless, and hot spots; and WHEREAS many departments/divisions will be faced with a need for succession planning resulting from retirements and reviewing and updating the merit system rules; a designated fund balance of $500,000 has been set aside to fund these transition costs; and WHEREAS the Equalization Division and Purchasing Division have participated in the Cost Reduction Incentive Management Program (CRIMP); a designated fund balance of $40,171 is required to cover payment to these divisions based on verified annual savings; and WHEREAS a designated fund balance in the amount of $60,000 has been established to cover the cost for completing the Community Corrections Division database project for efficiently collecting and maintaining caseload information; and WHEREAS a designated fund balance in the amount of $188,000 has been established for the development, operating and maintenance of an Emergency Operations Center (EOC) and the Technology Implementation Plan; and WHEREAS a $675,000 designated fund balance has been created to cover cost for Information Technology project to further the COMSTAT web-site to expand website for community policing and providing crime statistics to several communities; and WHEREAS a designated fund balance of $65,000 has been established and will be continued for developing a substance abuse triage program between Community Mental Health, Community Corrections and Community Program Inc. (CPI) as a jail diversion; and WHEREAS additional equipment, supplies and programs are recommended for Emergency Response and Preparedness Operations and therefore funding of $188,000 will be designated for this purpose; and WHEREAS, due to the increase in the number of data security threats, a designated fund balance has been continued at $1,500,000 to fund the technology necessary to protect data privacy and security; and WHEREAS, efforts are continuing to seek out new grants to assist Oakland County with enhancing operations and new programs, and a designated fund balance has been set aside for new grant opportunities in the amount of $200,000; and WHEREAS per M.R. #03043 a Budget Transition Fund was created to account for appropriation reductions and revenue enhancements implemented in FY 2003 and FY 2004, to mitigate the severity of budget reductions required to balance the County's budget for FY 2004, FY 2005 and FY 2006; a designated fund balance has been updated to reflect needs for FY 2005 ($3,099,668), FY 2006 ($680,015), the balance of which is available for future years ($8,349,126); and WHEREAS, the transport bus for Sheriff south end run was replaced with a larger bus and a designation of $68,452 is established to reimburse the Motorpool fund the additional replacement costs; and WHEREAS, costs to care for county wards through the Michigan Family Independence Agency has increased and outstanding costs are currently being reviewed therefore a designated fund balance of $1,100,000 is established if needed for previous years and current costs; and WHEREAS, a designated fund balance of $500,000 is established for medical costs for indigents for services provided by county hospitals; and WHEREAS, the Sheriff dispatch center requires renovation and additional equipment and a designated fund balance is created in the amount of $725,000; and WHEREAS, due to an increased number of inmates sentenced to the county jail, funding of $1,500,000 is designated for out county prisoner housing to supplement the Sheriff's budget; and WHEREAS, a designated fund balance of $3,000,000 is established for general system enhancements for county computing systems; and WHEREAS, a designated fund balance of $2,500,000 is established to fund the consolidation of Drain Commissioner software programs for permitting, maintenance management, inventory tracking and work order management; and WHEREAS, due to additional overtime incurred in managing inmates in relation to the line lock program and jail remodeling at the work release facility and the jail clinic, the Sheriff's Office requests an additional appropriation to cover overtime costs and funds are available in the non departmental grant match account; and WHEREAS, pursuant to M.R. 401249, 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 the General Fund; and designated fund balance in the amount of $115,477 reflecting the remaining Library Fund balance, has been included for the Library's use; and WHEREAS on June 25, 2003, the Library Board approved the use of up to $25,000 from the LVPI gift fund for the replacement of computers at the Library for Visually and Physically impaired (LVPI) which thereby requires a transfer of funds from county restricted funds to the general fund for transfer to Information Technology; and WHEREAS donations have been received by the Medical Care Facility - $29,368.31; Parks and Recreation - $11,448; Oakland County International Airport - $3,317.87; Veterans Services - $60; 52 nd District Court-III - $1,000; Waste Resources - $645.50; Oakland Enhancement Fund - $20,059.66; Community Corrections - $2,364.75; and Facilities Engineering - $250; and WHEREAS the Sheriff's Office received a donation of a Tectrix personal climber exercise equipment valued at $1,950; and WHEREAS donations have been received by Oakland County Restricted Funds totaling $60,525.29, which includes the following funds: Animal Control Legacy, L Pernick Memorial, Medical Examiner Family Grief Counseling, Medical Examiner Library Donation, No Haz Waste Donations, Children's Village Donation, Probate Court Trust, and the Easter Egg Hunt fund which total $60,525.29; and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmate Accounts on transactions billed in excess of ability to pay, as well as approve the write-off of any bad debt in excess of $1,000; and WHEREAS total write-offs and revenue adjustment were $619,408.22 which includes adjustment to Inmate Accounts of $550,464; and WHEREAS the Department of Central Services requests the write-off of $58,383.06 in unpaid debts for space rental at the Airport attributed to the Café Max restaurant; and WHEREAS the Department of Management and Budget requests the write-off of $2,660.55 in unpaid debt for outside services rendered by the Information Technology Division for Access Oakland fiber repair, the write-off of $158.00 for payroll deduction funds transferred in error and the write-off of $7,742.61 in revenue adjustments within Health Division due to the difference between fee charged and payment by insurance; and WHEREAS the Department of Management and Budget and Airport have attempted several methods to collect these debts. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accept the report of operations for Fiscal Year 2004 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 2005 General Fund / General Purpose Budgets be amended to include $1,078,886.16 outstanding purchase orders as detailed in the attached schedules. ($1,340,847.36 less corrections of $261,961.20 for equipment chargeable to other funds.) BE IT FURTHER RESOLVED adjustments to the fund balance be approved as follows: Balance Before Adjustments (result from FY 2004 activity) ($46,780,329.84) Add to General Fund Balance: Prior Years Encumbrances & Carried Forwards $ 1,356,929.84 Decrease in Long Term Advances 14,120.40 Decrease in Prepaids 498,293.29 Increase for Reserve in Property Tax 50,890,224.17 Comstat Website 250,000.00 Drain Watershed Management 432,479.00 Security Enhancements 2,057,665.00 Community Corrections database 20,000.00 Trade Missions 65,000.00 Health Emergency Response 500,000.00 IT Thin Client 752,991.00 Financial/HR Upgrade 5,000,000.00 Emergency Operations Center Upgrade 62,000.00 RCOC Davisburg Radio Tower Conversion 50,000.00 Succession Planning 400,000.00 State Receivable Adjustment 2,000,000.00 County Library 56,218.00 GIS 255,000.00 CRIMP 107,896.00 Data Privacy & Security 1,500,000.00 Clemis Equipment Replacement 780,000.00 Budget Transition FY 2004 3,503,694.00 Budget Transition FY 2005 1,471,160.00 Budget Transition FY 2006 4,877,966.00 State Budget Reductions 3,500,000.00 Adjusted Total Including Additions $80,401,636.70 Deduct from General Undesignated Fund Balance: Increase in Petty Cash $ ( 500.00) Operational Improvements ( 722,000.00) Capital Improvement Reserve ( 2,300,000.00) Future Technology Replacement ( 778,000.00) Carry Forwards ( 525,936.74) CLEMIS Match for Cops More ( 444,000.00) Fire Records Management ( 300,000.00) West Nile Program ( 500,000.00) Drain Master Plan ( 1,493,924.31) Succession Planning Merit System Study ( 500,000.00) Transport Bus 68,452.00) Family Independence Agency (County wards) ( 1,100,000.00) Doctors/Hospitals (Indigents) ( 500,000.00) Sheriff Dispatch ( 725,000.00) Out County Inmate Housing ( 1,500,000.00) System Enhancement - General ( 3,000,000.00) Drain Oper. & Maint. System Consolidation ( 2,500,000.00) Transfer from LVPI Gift Fund Transfer out to Info Tech Fund Transfer in from General Fund Change in Fund Equity Budget Transition FY 2007 & beyond Comstat/WebSite Financial System Phase II Financial System Phase III & Beyond Total Subtractions to General Fund Balance Adjusted Total including Additions/Subtractions Undesignated Fund Balance At Beginning of Year Undesignated Fund Balance At the End of Year ( 8,349,126.00) ( 675,000.00) ( 3,671,938.00) ( 4,000,000.00) $(33,653,877.05) $ ( 32,570.19) 482,967.71 450„397.52 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 $1,493,924.31 from the FY 2005 Designated Fund Balance be appropriated in the Drain Commissioner's budget per M.R. #03262 for the Drain Water and Sewer Master Plan project as follows: GENERAL FUND Revenue 90-190000-14000-1582 Prior Years Balance $1,493,924.31 Expenditures 61-211001-10199-3348 Drain - Professional Services Total Expenditures BE IT FURTHER RESOLVED THAT funds OF $1,400,000 be appropriated to the Sheriffs dept for FY 2004 to offset the cost of overtime related to the containment of inmates for the line lock program, work release renovation and jail health clinic. 1,493,924.31 $1,493,924.31 0 GENERAL FUND Expenditure 90-290000-25000-2872 43-023401-21700-2002 4 3-02 340 1-2 170 0-2 002 43-023401-21700-2002 43-023401-21700-2002 Non Departmental Grant Match Sheriff's Office OT Corrective Services Admin - OT Corr Sys Satellite Main Jail - OT Corr Sys Satellite Work Rel-OT ($1,400,000) 100,000 770,000 275,000 $ 255,000 BE IT FURTHER RESOLVED THAT funds OF $24,300 be appropriated to the Library Budget from the Restricted Funds, Blind/Handicapped Library Gift Fund, for the replacement of computers and printers at the LVPI Library and the FY 2005 General Fund and corresponding Information Technology Fund be amended. GENERAL FUND Revenue 51-131000-98256-1701 Expenditure 51-331000-98636-8001 INFORMATION TECHNOLOGY FUND Revenue 18-636113-98101-1701 Expenditure 18-636113-10000-8005 $ 24,300 $ 24,300 0 $ 24,300 $ 24,300 0 BE IT FURTHER RESOLVED that the Library fund designated within the General Fund (GL account #9407-003000) be increased by $2,208 to recognize FY 2004 interest earning thus increasing the balance from $115,477 to $117,685. Total General Fund Expenditures $2,677,911.64 Total Health Fund Expenditures JUVENILE MAINTENANCE FUND 16-121000-1000003348 Human Services-Profess Serv Total Juvenile Maintenance Fund Expenditures Total Expenditures BE IT FURTHER RESOLVED that $2,813,355.74 from the FY 2005 Designated Fund Balance for Carry Forwards be appropriated, as specified below, for departmental use: GENERAL FUND Revenue 90-190000-14000-1582 Planned use of Fund Balance $ 2,813,355.74 Expenditures 11-210100-01000-3756 11-210100-01000-2912 11-210100-01000-3348 12-601200-10001-3348 12-240000-41600-3348 15-415200-43330-4040 15-402220-41110-3440 16-121000-1000003348 19-221000-10000-2464 19-221000-10000-3324 19-221000-10000-3324 19-221000-10000-3348 19-221000-10000-4100 32-301200-20001-4100 35-210000-12000-3620 35-210000-11000-4100 35-220000-11000-4100 35-243000-33000-4100 35-242000-41000-4100 34-101200-31100-4100 34-403200-40005-4100 43-023601-33000-9166 90-210000-95200-9007 County Exec-Travel & Conf County Exec-Historical Comm County Exec-Profess Serv. Fiscal Services-Profess Serv Equalization -Profess Serv Human Resources-Data Process. Human Resources-Recruitment Human Services-Profess Serv Planning & Dev-Business Recruit. Planning & Dev-Data Process Planning & Dev-Printing Planning & Dev-Profess Services Planning & Dev-Expend Equip 52nd District Court Clk -Expend Equip Circuit Court-Special Projects Circuit Court-Expend Equip Circuit Court-Expend Equip Circuit Court-Expend Equip Circuit Court-Expend Equip Probate Court-Expend Equip Probate Court-Expend Equip Sheriff-Marine Safety Equip Non-Dept. RCOC NW Highway Ext. $ 50,000.00 21,000.00 3,400.00 56,100.00 84,172.00 3,000.00 10,000.00 117,969.25 70,000.00 6,000.00 25,000.00 117,950.00 20,000.00 1,500.00 8,369.00 39,777.40 1,211.89 20,104.59 10,000.00 9,258.58 598.93 2,500.00 2,000,000.00 HEALTH FUND 16-233200-46000-3348 16-215200-75110-4100 16-201200-33100-2448 16-261200-72500-3544 Human Services-Education Prog Human Services-Epend. Equip Human Services-Budgeted Proj Human Services-Satellite Centers 44,022.94 13,037.00 11,167.05 65,884.11 $ 134,444.10 1,000.00 1,000.00 $2,813,355.74 Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution. FINANCE COMMITTEE Vat 14 D COUNTY OF OAKLAND FY 2004 YEAR END REPORT TABLE OF CONTENTS PAGE TRANSMITTAL LETTER 2 SUGGESTED RESOLUTION (including amendments) 4 STATEMENT OF REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS 11 SCHEDULE OF ENCUMBRANCES 14 FY 2004 GENERAL FUND ENDING FUND BALANCE 15 SUMMARY OF CHANGES IN GENERAL FUND EQUITY 16 FROM 9/30/03 TO 9/30/04 DETAILED CHANGES IN GENERAL FUND EQUITY DURING FY 2004 17 SUMMARY OF GENERAL FUND/GENERAL PURPOSE REVENUES 19 AND EXPENDITURES BY DEPARTMENT FY 2004 YEAR END REVENUE EXPLANATIONS 20 Detailed sheets for each Department/Division showing variances for general fund/general purpose revenue with explanation of variance. FY 2004 YEAR END EXPENDITURE EXPLANATIONS 26 Detailed sheets for each Department/Division showing variances for general fund/general purpose expenditures, with explanations of variance. BUDGET AMENDMENTS 48 List of Miscellaneous Resolutions that authorized amendments to the Adopted Budget. INTERNAL SERVICE FUND REPORTS 52 Summary of Revenues and Expenses with explanation of variances from Budget. SCHEDULE OF SUNDRY REVENUE 65 SCHEDULE OF SUNDRY EXPENDITURES 66 SCHEDULE OF WRITE-OFFS 67 INMATE WAVIER REPORT 73 DONATIONS 74 1 COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET Laurie Van Pelt, Director Wm. Art Holdsworth, Deputy Director $(61,778,999.05) 71,298,799.84 $ 9,519,800.79 $ 14,998,669.21 860,944.00 14,137,725.21 $ 23,657,526.00 COAKIAND, L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Art Holdsworth, Deputy Director, Management and 1311E1 -get Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief, Fiscal Services LaVerne Smith, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2004 Year End Report DATE: December 2, 2004 FY 2004 YEAR END REPORT Attached please find the Fiscal Year (FY) 2004 Year End Report. As a result of FY 2004 activity General Fund/General Purpose (GF/GP) operations (all operations except grants and internal service funds) generated an additional $9,519,800.79 in revenue above (when use of fund balance is included) and expended $14,137,725.21 less than budget. Revenue Variance Add back — Planned use of Fund Balance Revenue Variance (Comparing Actual to Approved Plan) Expenditure Variance Planned Set Aside for Budget Transition Expenditure Variance (Comparing Actual to Approved Plan) Net Variance from FY 2004 Activity (Please note, however, that under Generally Accepted Accounting Principles (GAAP), the planned use of fund balance is not recorded. Negative budget variances are simply "covered" by fund balance. Therefore, the County's financial records will report an overall unfavorability of $46,780,329.84 in the General Fund / General Purpose (GF/GP) operations.) REVENUES Actual GF/GP revenues are 2.19% more than budget or $9,519,801. The majority of the favorability is the result of the following events: A. GENERAL FUND — FEDERAL GRANTS — Unfavorable: $1,120,106 Workforce Development revenue is unfavorable ($1,106,880). Note that unfavorability for Workforce Development revenue is offset by favorability for Workforce Development expenditures. B. GENERAL FUND — INTERGOVERNMENTAL - Favorable: $3,444,233 Favorability as a result of State revenue sharing of $3,606,512 partially offset by State Invcntc,Ty paymont which was unfavorabic :203,5`7?. EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-2163 • FAX (248) 858-9172 C. GENERAL FUND - CHARGES FOR SERVICES - Favorable: $7,295,191 This favorability primarily results from an unanticipated continuance of activity regarding new mortgages and refinancing as reflected in the Clerk's Register of Deeds revenue. The result is $6,848,295 favorability. Combined revenue from 52"d District Courts is favorable $1,073,431 due to increased caseload and fee increases. Medical Examiner revenue is favorable $324,917 due to services provided to Genesee County. Revenue in the Treasurer's Office, is unfavorable ($992,488) mostly due to TIFA/DDA/Industrial Facilities Tax waivers. D. GENERAL FUND — INDIRECT COST RECOVERY - Favorable: $2,254,178 Indirect Cost revenue is favorable $2,254,178 due to rate adjustment after formulation of the budget. E. GENERAL FUND — INVESTMENT INCOME - Unfavorable: $4,478,608 This unfavorability is the result of continued low interest rates, which affect income. EXPENDITURES In total, expenditures were 3.45% below budget or $14,998,669. A majority of the favorability is related to vacant positions and under filled positions (referred to as "Turnover"). Based on the economic forecast and revenue projections, the county reinstated the hiring freeze in September 2003, which was cancelled in the second quarter of FY 2004. Of this favorability, $860,944 was planned for the Budget Transition Fund through additional budget task provided by departments. The County Executive continues to monitor county-wide expenditures closely and recommend department expenditure reductions as necessary. The only Department that experienced overall unfavorability was the Sheriffs Department. The majority of the unfavorability is the result of overtime due to additional overtime necessary to contain inmates due to the line lock program and other facility projects for work release and jail health clinic. Please note that revenue favorability for the Sheriffs Department exceeds the expenditure unfavorability. Other departments reporting expenditures exceeding budget are County Executive Administration and Facilities Management. Expenditures exceeded budget for both Facilities Management and County Executive Administration due to the inclusion of encumbrances, which cannot be corrected until FY 2005. Facilities Management encumbrances of $63,630 will be corrected and charged to the Project Work Order fund. The County Executive Administration "actual" expenditures includes an encumbrance of $198,331 which will be charged to an Emergency Response & Preparedness grant in FY 2005. - $ 46,342,738.97 $ 3,804.00 14,376,337.69 5,230,152.00 3,804.00 65,949,228.66 16,539,723.37 109,415.00 110,149,041.27 109,415.00 126,688,764.64 30,000.00 27,431.00 57,431.00 12,510,891.94 3,227.295.02 5,089,492.30 4,590,934.43 25,418,613.69 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2004 REVENUE: General Fund: Taxes Intergo% emmental Charges; for Services MiscellE neous Transfe s Sub-1 otal General Fund General Purpose Funds: Intergo% emmental Charge; for Services MisceIl neous Sub-7otal GIP Funds Total Budged Funds Resources Carried Forward TOTAL GOVERNMENTAL RESOURCES Adopted Budget 10/01/03 $214,129,000.00 38,330,018.00 70,987,459.00 6,363,339.00 6,047,322.00 335,857,138.00 13,597,419.00 7,485,685.00 21,083,104.00 356,940,242.00 3,503,694.00 $360,443,936.00 Budget Amendments 146,180.00 5,253,001.00 251,215.31 413,500.00 6,063,896.31 67,934.00 79,900.00 147,834.00 6,211,730.31 67,795,105.84 74,006,836.15 Amended Budget 09/30/04 $214,129,000.00 38,478,198.00 76,240,460.00 6,614,554.31 6,460,822.00 341,921,034.31 13,597,419.00 7,553,619.00 79,900.00 21,230,938.00 363,151,972.31 71,298,799.84 $434,450,772.15 Revenues Collections and Expenditures before Adjustments $214,309,074.19 43,054,502.26 83,535,650.77 2,893,834.57 343,793,061.79 14,306,206.73 7,011,901.51 698,840.46 22,016,948.70 365,810,010.49 $365,810,010.49 Total Revenues/ Expenditures Transfers and Transfers - $214,309,074.19 $ 43,054,502.26 83,535.650.77 2,893,834.57 6,861,762.61 6,861,762.61 6,861,762.61 350,654,824.40 14,306.206.73 7,011,901.51 698,840.46 22,016,948.70 6,861,762.61 372,671,773.10 $ 6,861,762.61 $372,671,773.10 $ 180,074.19 4,578,304.26 7.295,190.77 (3,720,719.74) 400,940.61 8,733,790.09 708,787.73 (541,717.49) 618,940.46 786,010.70 9,519,800.79 (71,298,799.84) $(61,778,999.05) Revenues/ Uncollected Unencumbered Encumbrances Balance $ 47,123,972.53 $ 46,342,738.97 15,092,764.00 14,372,533.69 5,489,876.02 5,230,152.00 67,706,612.55 65,945,424.66 EXPENDITURES: Administration of Justice: Circuit Court 32nd Di3trict Court Probate Court Total Administration of Justice Law Enfc rcement: ProSect ting Attorney Sheriff Total Law Enforcement General Government: ClerkfRagister of Deeds Treasur ar Board of Commissioners Drain Commissioner Total General Government $ 41,191,679.00 14,673,407.00 5,290,394.00 61,155,480.00 16,599,189.00 104,275,832.00 120,875,021.00 11,655,734.00 3,395,174.00 5,290,186.00 3,810,124.00 24,151,218.00 $ 5,932,293.53 419,357.00 199,482.02 6,551,132.55 980,809.24 6,180,747.60 7,161,556.84 1,308,737.16 150,310.50 160,700.78 2,150.537.91 3,770,286.35 17,579,998.24 110,456,579.60 128,036,577.84 12,964,471.16 3,545,484.50 5,450,886.78 5,960,661.91 27,921,504.35 16,539,723.37 110,039,626.27 126,579,349.64 12,510,891.94 3,227,295.02 5,059,492.30 4,563,503.43 25,361,182.69 1,540.66 3,346.77 112.90 5,000.33 12,028.22 532,904.53 544,932.75 1,294.35 709.60 5,929.98 100.74 8,034.67 $ 779,692.90 713,079.54 259,611.12 1,752,383.56 1,028,246.65 (225,366.20) 802,880.45 452,284.87 317,479.88 355,464.50 1,369,626.74 2,494,855.99 comye04.xls County E).ecutive: County Executive Administration Management and Budget Central :iervices Facilities Management Personnal Human :iervices Public S3rvices C & E.N/orkforce Development Community and Economic Dev. Total County Executive Total Departments Non-Dept rtmental Appropriations TOTAL GOVERNMENTAL EXPENDITURES COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2004 GOVERNMIENTAL FUNDS: Revenues Expenditu es Excess R :venues over/(under) Expenditures Adopted Budget 10/01/03 7,551,492.00 19,182,120.00 2,356,802.00 1,543,838.00 4,559,427.00 56,638,500.00 13,943,816.00 1,106,880.00 6,026,104.00 112,908,979.00 319,090,698.00 41,353,238.00 $360,443,936.00 Budget Amendments 187,274.71 2,372,257.50 235,311.02 49,490.91 576,573.34 1,981,585.71 683,572.93 (46,866.00) 652,539.35 6,691,739.47 24,174,715.21 49,832,120.94 $ 74,006,836.15 Amended Budget 09/30/04 7,738,766.71 21,554,377.50 2,592,113.02 1,593,328.91 5,136,000.34 58,620,085.71 14,627,388.93 1,060,014.00 6,678,643.35 119,600,718.47 343,265,413.21 91,185,358.94 Revenues Collections and Expenditures before Adjustments 7,584,487.34 19,829,548.67 2,361,789.09 1,490,001.49 5,005,540.48 55,498,674.93 14,484,247.97 5,980.76 5,659,987.62 111,920,258.35 329,806,215.34 18,084,670.82 Transfers 89,388.00 54,000.00 110,014.00 253,402.00 424,052.00 69,796,317.42 $ 70,220,369.42 Total Revenues/ Expenditures and Transfers 7,584,487.34 19,918,936.67 2,361,789.09 1,544,001.49 5,005,540.48 55,608,688.93 14,484,247.97 5,980.76 5,659,987.62 112,173,660.35 Revenues/ Uncollected Unencumbered Encumbrances Balance 199,714.69 (45,435.32) 4,285.07 1,631,155.76 112,639.85 117,684.08 63,630.00 (14,302.58) 1,599.31 128,860.55 202,918.35 2,808,478.43 26,525.27 116,615.69 1,054,033.24 170,160.09 848,495.64 781,472.63 6,645,585.49 $434,450,772.15 $347,890,886.16 330,230,267.34 1,339,440.38 11,695,705.49 87,880,988.24 1,406.98 3,302,963.72 $418,111,255.58 $ 1,340,847.36 $ 14,998,669.21 360,443,936.00 74,006,836.15 434,450,772.15 365,810,010.49 6,861,762.61 372,671,773.10 - (61,778,999.05) (360,443,936.00) (74,006,836.15) (434,450,772.15) (347,890,886.16) (70,220,369.42) (418,111,255.58) (1,340,847.36) 14,998,669.21 - - $ - 17,919,124.33 $(63,358,606.81) $ (45,439,482.48) $ (1,340,847.36) $(46,780,329.84) Adjustment s to Undesignated General Fund Balance: Add to Guneral Fund Balance: Prior Years Encumbrances 8, Carry Forwards Decrease in Long Term Advances Decrease in Prepaids Increass for Reserve in Property Tax Pontiac Comstat/Web Site Drain Watershed Management Security Enhancements Commu.lity Corrections Database Trade Missions Health Emergency Readiness IT Thin Client Financial/HR Upgrade Emergency Operations Center Upgrade RCOC Davisburg Radio Tower Conversion Succession Planning State Receivable Adjustment 1,356,929.84 14,120.40 498,293.29 50,890,224.17 250,000.00 432,479.00 2,057,665.00 20,000.00 65,000.00 500,000.00 752,991.00 5,000,000.00 62,000.00 50,000.00 400,000.00 2,000,000.00 comye04.xls (500.00 (722,000.00 (2,300,000.00 (778,000.00 (525,936.74 (444,000.00 (300,000.00 (500,000.00 (1,493,924.31 (500,000.00 (68,452.00 (1,100,000.00 (500,000.00 (725,000.00 (1,500,000.00 (3,000,000.001 (2,500,000.00) (8,349,126.00) (675,000.00) (3,671,938.00) (4,000,000.00) (33,653,877.05) (32,570.19) 482,967.71 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2004 Revenues Collections and Total Revenues/ Adopted Amended Expenditures Revenues/ Uncollected Budget Budget Budget before Expenditures Unencumbered 10101103 Amendments 09130104 Adjustments Transfers and Transfers Encumbrances Balance County Library 56,218.00 GIS 255,000.00 CRIMP 107,896.00 Data Pi ivacy and Security 1,500,000.00 Clemis Equipment Replacement 780,000.00 Budget Transition FY2004 3,503,694.00 Budget Transition FY2005 1,471,160.00 Budget Transition FY2006 4877,966.00 State Eudget Reductions 3,500,000.00 Total Additions to General Fund Balance 80,401,636.70 Deduct From Undestgnated Fund Balance Increma in Petty Cash Operat onal Improvements Capital Improvement Reserve Future Technology Replacement Carry Forwards Clemis Match for Cops More Fire RE cords Management West /Nile Program Drain Master Plan Succe: sion Plan Merit System Study Transport Bus FIA (County Wards) Doctor;/Hospitals (Indigents) Sheriff Dispatch Out Ccunty Inmate Housing System Enhancement - General Drain 0 & M Sys Consolidation Budgel Transition FY2007 & Beyond Comm stNVeb Site Financ al System Phase II Financ al System Phase III 8. Beyond Total Subtractions to General Fund Balance Adjusted Total Including Additions and Subtractions Balance at Beginning of Year Undesignated Fund Balance at End of Fiscal Year $ 450,397.52 comye04.xls 199,714.69 4,285.07 112,639.85 63,630.00 1,599.31 0.00 26,525.27 170,160.09 0.00 1,294.35 709.60 3,346.77 112.90 1,540.66 12,028.22 532,904.53 5,929.98 100.74 1,406.98 1,137,929.01 171,844.19 171,844.19 31,074.16 0.00 31,074.16 ENCUMBRANCES FISCAL YEAR ENDED SEPTEMBER 30, 2004 Fund: General Fund Department: 11 County Executive 12 Management and Budget 13 Central Services 14 Facilities Management 15 Personnel 16 Human Services 17 Public Services 19 Comm & Economic Development 20 C & E Dev/Workforce Develop 21 Clerk - Register of Deeds 22 Treasurers Office 32 District Court 34 Probate Court 35 Circuit Court 41 Prosecuting Attorney 43 Sheriff 51 Board of Commissioners 61 Drain Commissioner 90 Non - Departmental Total General Fund Fund: Public Health Department: 16 Human Services Total Public Health Fund: Juvenile Maintenance Department: 16 Human Services 35 Circuit Court Total Juvenile Maintenance Total GF/GP Fund's Encumbrances 1,340,847.36 14 , OAKLAND COUNTY, MICHIGAN , GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2004 General Fund Equity Description as of 9130/2004 Reserves Encumbrances & Preencumbrances $1,137,929.01 Prepaids 1,086,544.54 Payroll and Petty Cash 353,190.00 Total Reserved 2,577,663.55 $2,577,663.55 Continuing Designations Tax Tribunal Appeals 9,000,000.00 Capital Improvement Reserve 5,300,000.00 Financial System Phase III and beyond 4,000,000.00 Future Technology Replacement 3,678,000.00 Financial System Phase II 3,671,938.00 Operational Improvements 3,000,000.00 Carry Forwards 2,813,355.74 Security Enhancements 1,700,553.00 Data Privacy and Security 1,500,000.00 Drain Master Plan 1,493,924.31 IT Thin Client 1,479,581.00 CLEMIS Match for COPS MORE Grant 1,086,000.00 Fire Records Management 1,000,000.00 COMSTAT/ Web Site 675,000.00 E-Health 572,899.00 Health Emergency Response (West Nile) 500,000.00 Succession Planning Merit System Study 500,000.00 Board of Commissioners' Projects 250,000.00 New Grant Match opportunities 200,000.00 Emergency Operations Center Upgrade 188,000.00 County Library 115,477.00 Jail Diversion - Mentally III 65,000.00 Community Corrections Database 60,000.00 CRIMP 40,171.00 Continuing designations 42,889,899.05 New Designations System Enhancement General Drain Operations & Maintenance System Consolidation Out County Inmate Housing Family Independence Agency (County Wards) Sheriff Dispatch Doctors/Hospitals (indigents) Transport bus New designations Budget Transition FY 2005 FY 2006 FY 2007 and beyond Budget Transition Total Designations Total Undesignated Unreserved 3,000,000.00 2,500,000.00 1,500,000.00 1,100,000.00 725,000.00 500,000.00 68,452.00 $9,393,452.00 3,099,668.00 680,015.00 8,349,126.00 $12,128,809.00 $64,412,160.05 450,397.52 450,397.52 Total General Fund Equity $67,440,221.12 Crimp calculation - Purchasing balance $4,751 plus final appropriation for Equalization of $35,420 = $40,171. 50,890,224.00 (50,890,224.00) 0.00 0.00 0.00 New Designations Transport bus Family Independence Ag. (County Wards) Doctors/Hospitals (indigents) Sheriff Dispatch Out County Inmate Housing System Enhancement General Drain Op. & Maint Sys Consolidation New designations Budget Transition FY 2004 FY 2005 FY 2006 FY 2007 and beyond State budget Reductions Budget Transition Total Designations OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2004 Year-End Changes Description Deferred Property Tax Reserves General Fund Equity as of 9/30/2003 Total Adjustments to Equity During FY 2004 Adjusted General Fund Equity FY 2004 General Fund Equity as of 9/30/2004 Encumbrances & Preencumbrances Long Term advances Prepaids Payroll and Petty Cash Total Reserved Continuing Designations Capital Improvement Reserve Tax Tribunal Appeals Drain Watershed Management Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase II Financial System Phase III and beyond IT Thin Client GIS E-Health State Receivable adjustment Health Emergency Response (West Nile) Carry Forwards CLEMIS Match for COPS MORE Grant County Library Board of Commissioners' Projects Fire Records Management Succession Planning Merit System Study CRIMP COMSTAT/ Web Site Community Corrections Database Jail Diversion - Mentally III Trade Mission Emergency Operations Center Upgrade RCOC Davisburg tower conversion Data Privacy and Security Drain Master Plan New Grant Match opportunities CLEMIS Equipment Replacement Continuing designations $784,435.00 $14,120.00 1,584,837.00 352,690.00 2,736,082.00 3,000,000.00 9,000,000.00 432,479.00 3,758,218.00 2,900,000.00 2,278,000.00 5,000,000.00 0.00 2,232,572.00 255,000.00 572,899.00 2,000,000.00 500,000.00 2,287,419.00 642,000.00 171,695.00 250,000.00 700,000.00 400,000.00 148,067.00 250,000.00 80,000.00 65,000.00 65,000.00 250,000.00 50,000.00 3,000,000.00 1,500,000.00 200,000.00 780,000.00 42,768,349.00 (784,435.00) (784,435.00) (432,479.00) (2,057,665.00) (873,000.00) (205,570.00) (2,895,812.00) (752,991.00) (255,000.00) (500,000.00) (2,287,419.00) (642,000.00) (30,000.00) (95,700.00) (143,316.00) (250,000.00) (32,000.00) (65,000.00) (250,000.00) (1,500,000.00) (1,500,000.00) (780,000.00) (15,547,952.00) 0.00 1,137,929.01 51,137,929.01 14,120.00 (14,120.00) 1,584,837.00 (498,292.46) 1,086,544.54 352.690.00 oo no c' 10000 1,951,647.00 626,016.55 2,577,663.55 3,000,000.00 2,300,000.00 5,300,000.00 9,000,000.00 0.00 9,000,000.00 0.00 0.00 1,700,553.00 0.00 1,700,553.00 2,027,000.00 1,651,000.00 3,678,000.00 2,072,430.00 927,570.00 3,000,000.00 2,104,188.00 1,567,750.00 3,671,938.00 0.00 4,000,000.00 4,000,000.00 1,479,581.00 0.00 1,479,581.00 0.00 0.00 572,899.00 0.00 572,899.00 2,000,000.00 (2,000,000.00) 0.00 500,000.00 500,000.00 0.00 2,813,355.74 2,813,355.74 0.00 1,086,000.00 1,086,000.00 141,695.00 (26,218.00) 115,477.00 250,000.00 0.00 250,000.00 604,300.00 395,700.00 1,000,000.00 400,000.00 100,000.00 500,000.00 4,751.00 35,420.00 40,171.00 0.00 675,000.00 675,000.00 48,000.00 12,000.00 60,000.00 65,000.00 0.00 65,000.00 0.00 0.00 0.00 188,000.00 188,000.00 50,000.00 (50,000.00) 1,500,000.00 0.00 1,500,000.00 0.00 1,493,924.31 1,493,924.31 200,000.00 0.00 200,000.00 0.00 000 000 27,220,397.00 15,669,502.05 42,889,899.05 0.00 68,452.00 68,452.00 0.00 1,100,000.00 1,100,000.00 0.00 500,000.00 500,000.00 0.00 725,000.00 725,000.00 0.00 1,500,000.00 1,500,000.00 0.00 3,000,000.00 3,000,000.00 0.00 2.500 000 00 2 Son non nil $0.00 $9,393,452.00 $9,393,452.00 3,503,694.00 4,570,828.00 5,557,981.00 0.00 2,000,000.00 $15,632,503.00 $58,400,852.00 Total Undesignated Unreserved 450,397.52 Total General Fund Equity $112,477,555.52 ($70,822,005.00) $41,655,550.52 $25.784.670.60_ $67,440,221.12 Crimp calculation - Purchasing balance $4,751 plus final appropriation for Equalization of $35,420 = $40,171. 16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 $0.00 $0.00 (3,503,694.00) ($3,503,694.00) ($19,051,646.00) (95,700.00) 0.00 0.00 0.00 4,570,828.00 (1,471.160.00) 3,099,668.00 5,557,981.00 (4,877,966.00) 680,015.00 0.00 8,349,126.00 8,349,126.00 2.000.000.00 (2.000.000.00 0 nn 512,128,809.00 $0.00 $12,128,809.00 $39,349,206.00 $25,062,954.05 $64,412,160.05 354,697.52 95,700.00 450,397.52 M.R. #03256 Commitments to FY 2004 ($784,435.00) M.R. #03358 e-Tax/@ccess Prop Tax Mg& Pay M.R. #03326 E-Financial System/Phase I M.R. #04012 FY 2003 Year End Report M.R. #04014 Comstat Website Pilot - Pontiac M.R. #04013 Emer. Oper Ctr Technology M.R. #04052 Equalization Tax Assessment sys M.R. #04072 FY 2004 1st Qtr Forecast $0.00 (205,570.00) $0.00 $0.00 $0.00 $0.00 (432,479.00) (2,895,812.00) $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 (2,287,419.00) (11,254.00) (250,000.00) (30,000.00) (95,700.00) (51,497.00) (89,388.00) (250,000.00) (1,500,000.00) (1,500,000.00) Sub-total $42,768,349.00 0.00 (95,700.00) 0.00 0.00 0.00 0.00 0.00 OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2004 Fund Encumbrance: & Preencumbrances Deferred Property Tax Long Term Advances Prepaids Payroll and Pe ty Cash Total Reser ied Capital Improv ment Reserve Tax Tribunal A3peals Drain Watersh ad Management Security Enhancements Future Technology Replacement Operational Improvements Financial system IT Thin Client Geographic Int ormation System Enhance. E-Health State Receivable Adjustment Health Emerge ncy Response Carry Forward ; CLEMIS Mate* for COPS MORE Grant County Library Board of Comriissioners' Projects Fire Records Management Succession Plkinning/Transition CRIMP Pontiac COMSTAT/ Web Site Community Corrections Database Jail Diversion - Mentally III Trade Mission Emergency Operations Center Upgrade RCOC - Davisburg Tower conversion Data Privacy a id Security New Grant Mach opportunities CLEMIS Equip -nent Replacement Drain Master Flan General Fund Equity 09/30/03 $784,435.00 50,890,224.00 14,120.00 1,584,837.00 352,690.00 $53,626,306.00 ($784,435.00) $0.00 $3,000,000.00 9,000,000.00 432,479.00 3,758,218.00 2,900,000.00 2,278,000.00 5,000,000.00 2,232,572.00 255,000.00 572,899.00 2,000,000.00 500,000.00 2,287,419.00 642,000.00 171,695.00 250,000.00 700,000.00 400,000.00 148,067.00 250,000.00 80,000.00 65,000.00 65,000.00 250,000.00 50,000.00 3,000,000.00 200,000.00 780,000.00 1,500,000.00 $0.00 ($205,570.00) ($4,395,812.00) ($2,109,676.00) ($250,000.00) ($250,000.00) ($89,388.00) ($2,298,673.00) FY 2004 FY 2005 FY 2006 and b ayond State Budget F eductions Budget Transition Total Unde ;ignated Unreserved 3,503,694.00 (3,503,694.00) 4,570,828.00 5,557,981.00 2,000,000.00 15,632,503.00 (3,503,694.00) 0.00 482,967.00 Total Unreserved $58,883,819.00 ($3,503,694.00) ($205,570.00)_($4,395,812.00) ($2,205,376.00) ($250,000.00) ($250,000.00) ($89,388.00) ($2,298,673.00) M.R. #04137 FY 2004 2nd Qtr Forecast M.R. #04152 IT Thin Client Phase II M.R. #04170 Retirees Health Care Trust M.R. #04185 Facilities Security Enhancements M.R. #04246 FY 2004 3rd Qtr Forecast (50,890,224.00) $0.00 ($50,890,224.00) $0.00 $0.00 $0.00 (2,057,665.00) $0.00 $0.00 $0.00 Adjusted General Fund Equity FY 2004 $0.00 0.00 14,120.00 1,584,837.00 352,690.00 $1,951,647.00 $0.00 (873,000.00) (255,000.00) (630,746.00) (2,431.00) Sub-total ($597,000.00) ($752,991.00) ($2,057,665.00) ($2,541,177.00) ($15,547,952.00) $27,220,397.00 $0.00 OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2004 (752,991.00) (500,000.00) (32,000.00) (65,000.00) Fund Encumbrances & Preencumbrances Deferred Property Tax Long Term Ad lances Prepaids Payroll and Petty Cash Total Reserved Capital Improvement Reserve Tax Tribunal Appeals Drain Watershed Management Security Enhancements Future Technc logy Replacement Operational In- provements Financial System IT Thin Client Geographic Inlormation System Enhance. E-Health State Receivable Adjustment Health Emergc ncy Response Carry Forwards CLEMIS Match for COPS MORE Grant County Library c7,3 Board of Commissioners' Projects Fire Records Management Succession Planning/Transition CRIMP Pontiac COMS TAT/ Web Site Community Cc rrections Database Jail Diversion - Mentally III Trade Mission Emergency Operations Center Upgrade RCOC - Davisburg Tower conversion Data Privacy aid Security New Grant Ma ch opportunities CLEMIS Equipment Replacement Drain Master Flan Total Adjustments to Equity During FY 2004 ($784,435.00) (50,890,224.00) $0.00 ($51,674,659.00) $0.00 $3,000,000.00 9,000,000.00 (432,479.00) 0.00 (2,057,665.00) 1,700,553.00 (873,000.00) 2,027,000.00 (205,570.00) 2,072,430.00 (2,895,812.00) 2,104,188.00 (752,991.00) 1,479,581.00 (255,000.00) 0.00 572,899.00 - 2,000,000.00 (500,000.00) 0.00 (2,287,419.00) 0.00 (642,000.00) 0.00 (30,000.00) 141,695.00 250,000.00 (95,700.00) 604,300.00 400,000.00 (143,316.00) 4,751.00 (250,000.00) 0.00 (32,000.00) 48,000.00 65,000.00 (65,000.00) 0.00 (250,000.00) 0.00 50,000.00 (1,500,000.00) 1,500,000.00 200,000.00 (780,000.00) 0.00 (1,500,000.00) 0.00 (780,000.00) FY 2004 FY 2005 FY 2006 and beyond State Budget F eductions Budget Transition Total Undeliignated Unreserved (3,503,694.00) 0.00 0.00 0.00 0.00 0.00 (3,503,694.00) (95,700.00) $0.00 ($2,057,665.00) ($2,541,177.00) ($19,147,346.00) 0.00 4,570,828.00 5,557,981.00 2,000,000.00 12,128,809.00 387,267.00 $39,736,473.00 ---fT723704 Total Unreserved ($597,000.00) ($752,991.00) FEDERAL AN( STATE GRANTS Emergency Response and Prepared' $ 43,652.00 $ 63,652.00 $ 150,359.78 $ 86,707.78 136.22 Workforce Development - Admin 1,106,880.00 1,106,880.00 (1,106,880.00) -100.00 250,000.00 251,000.00 151,065.75 (99,934.25) -39.81 Sheriff Veterans' Sorvices Comm. & Eon Dev. Circuit Cour. - Gen. Jurisdiction District Gouts Sheriff Non-Departmental - Judges Salaries General Reimt . Revenues (Non-Dept) 60.00 645.50 9,960.89 4,345.10 306,228.00 2,025,072.26 30,239,697.58 60.00 645.50 (7,989.11) 1,590.10 66,228.00 19,245.26 3,414,517.58 17,950.00 2,755.00 17,950.00 2,755.00 240,000.00 2,005,827.00 26,917,000.00 240,000.00 2,005,827.00 26,825,180.00 Total General Fund Intergov't Revem $ 29,565,432.00 $ 29,690,612.00 $ 33,134,844.94 $ 3,444,232.94 INDIRECT COS r RECOVERY $ 7,364,054.00 $ 7,364,054.00 $ 9,618,231.79 $ 2,254,177.79 COUNTY OF OAKLAND FY 2004 YEAR END REPORT RECEIPTS FOR GOVERNMENTAL FUNDS Budget As Adopted Budget As Amended FY 2004 Actual Amount Favorable junfavorablel Percent Explanation GENERAL FUHD TAXES Property Taxcs - 2003 Tax Levy Delinquent Tx - Prior Years Trailer Tax Special Assei;sment Total Property and Other Taxes $ 213,209,000.00 $213,209,000.00 $214,179,224.88 $ 825,000.00 825,000.00 28,310.31 95,000.00 95,000.00 101,539.00 $ 214,129,000.00 $214,129,000.00 $214,309,074.19 $ 970,224.88 0.46% (796,689.69) -96.57% 6,539.00 6.88°k 0.00% 180,074.19 0.08% % Favorable Emergency Management Planning Grant (EMPG), Disaster Control Federal Subsidy, administrative reimbursement. % Grant pass-through. Variance is offset by fav. Expenditure budget. % Reduction in % reimbursed by Federal Government for care of Illegal Alien Prisoners t,) Total General Fund - Federal Grants $ INTERGOVERI1ENTAL REVENUES Governmental Program Revenues Emergency Response & Preparedne: $ Community Corrections - Admin 1,400,532.00 $ 1,421,532.00 $ 301,425.63 $ (1,120,106.47) -78.80% 109,900.00 $ 109,900.00 $ 38,600.79 $ (71,299.21) 272,000.00 489,000.00 510,234.82 21,234.82 -64.88% (Unfav.) Local Match based upon the purchase of three tornado sirens for the year from Cities, Villages and Townships. Budget was based on the anticipated purchase of seven sirens. 4.34% Fav WAM and Step Forward revenues increase due to increased fees and offenders in drug related programs. 100.00% 100.00% -44.51% 57.72% Unfav due to discontinuation of State Inmate Reimbursement. Fay due to collections for drug/alcohol cases processed, and reimbursement from State DDCFA fund. 27.60% Increase in Federal Social Security Incentive Payments 0.96% 12.73% Fav. Rev. Sharing $3,606,512 and Unfav.Cigarette Tax Dist. ($181,835) Unfav Sales Tax Inventory Reimb. ($203,599) due to decreased consumption. 11.60% 30.61% Increased revenue the result of additional collections from grants and Enterprise Funds. 5.21% -7.17% 0.00% 3.70% 0.00% 2.19% 1.65% 4.72% 4.73% 2.59% LAW ENFORCEMENT Prosecuting Attorney Sheriff TOTAL LAW ENFORCEMENT 16,599,189.00 104,275,832.00 $ 120,875,021.00 17,579,998.24 110,456,579.60 $ 128,036,577.84 16,551,751.59 110,681,945.80 $ 127,233,697.39 1,028,246.85 (225,366.20) $ 802,880.45 0.83% 5.135% -0.20% 3.49% 8.95% 10.41% 2.00% 22.98% 8.94% -0.59% 7.57% 4.54% -0.90% 2.51% 4.79% 0.80% 12.70% 99.44% 3.45% $ 434,450,772.15 $ 360,443,936.00 TOTAL GOVERNMENTAL EXPENDITURES General Fund/General Purpose Favorable/(Unfavorable) $ 419,452,102.94 $ 14,998,669.21 $ 24,518,470.00 $ 24,518,470.00 COUNTY OF OAKLAND FY 2004 YEAR END REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2004 BUDGET ADOPTED BUDGET AS AMENDED FY 2004 ACTUAL AMT. FAVORABLE/ (UNFAVORABLE) PERCENT REVENUES GENERAL FUND Taxes Federal Grants Intergovernmental Indirect Cost Recovery Charges for Services Investment Income Other Revenues Transfers SUB-TOTAL GENERAL FUND GENERAL PURPOSE FUNDS Intergovernmental Charges for Services Other Revenues SUB-TOTAL GENERAL PURPOSE FUND PLANNED USE OF FUND BALANCE TOTAL GF/GP FUNDS EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court TOTAL ADMIN. OF JUSTICE $ 214,129,000.00 $ 214,129,000.00 $ 214,309,074.19 $ 1,400,532.00 1,421,532.00 301,425.53 29,565,432.00 29,890,612.00 33,134,844.94 7,364,054.00 7,364,054.00 9,618,231.79 70,987,459.00 76,240,460.00 83,535,650.77 6,033,200.00 6,033,200.00 1.554,591.99 330,139.00 581,354.31 1,339,242.58 6,047,322.00 6,460,822.00 6,861.762.61 $ 335,857,138.00 $ 341,921,034.31 $ 350,654,824.40 $ 13,597,419.00 $ 13,597,419.00 $ 14,308,206.73 7,485,685.00 7,553,619.00 7,011,901.51 0.00 79,900.00 698,840.46 $21,083,104.00 $21,230,938.00 $22,016,948.70 $ 3,503,694.00 $ 71,298.799.84 $ 71,298,799.84 $ 360,443,936.00 $ 434,450,772.15 $ 443,970,572.94 $ 41,191,679.00 $ 47,123,972.53 $ 46,344,279.63 14,673,407.00 15,092,764.00 14,379,684.46 5,290,394.00 5,489,876.02 5,230,264.90 $ 61,155,480.00 $ 67,706,612.55 $ 65,954,228.99 $ 180,074.19 0.08% (1,120,106.47) 3,444,232.94 11.60% 2.254,177.79 7,295,190.77 9.57% (4,478,608.01) 757,888.27 130.37% 400,940.61 8,733,790.09 2.55% 708,787.73 (541,717.49) 618,940.46 $786,010.70 $0.00 9,519,600.79 779,692.90 713,079.54 259,611.12 1,752,383.56 GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Drain Commissioner TOTAL GENERAL GOVERNMENT COUNTY EXECUTIVE County Executive Admn. Management and Budget Central Services Facilities Management Human Resources Human Services Public Services Community & Economic Dev. Workforce Development TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS 11,655,734.00 3,395,174.00 2,813,741.00 2.476,445.00 3,810,124.00 $ 24,151,218.00 $ 7,551,492.00 19,182,120.00 2.356,802.00 1,543,838.00 4,559,427.00 56,638,500.00 13,943,816.00 6,026,104.00 1,106,880.00 $ 112,908,979.00 $ 319.090,698.00 $ 41,353,238.00 12,964,471.16 3,545,484.50 2,931,194.90 2,519,691.88 5,960,661.91 $ 27,921,504.35 $ 7,738,766.71 21,554,377.50 2,592,113.02 1,593,328.91 5,136,000.34 58,620,085.71 14,627,388.93 6,678,643.35 1,060,014.00 $ 119,600,718.47 $ 343,265,413.21 $ 91,185,358.94 12,512,186.29 3,228,004.62 2,626,030.88 2,469,391.40 4,591,035.17 $ 25,426,648.36 $ 7,784,202.03 19,923,221.74 2,474,428.94 1,607,631.49 5,007,139.79 55,811,607.28 14,510,773.24 5,830,147.71 5,980.76 $ 112,955,132.98 $ 331.569,707.72 452,284.87 317,479.88 305,164.02 50,300.48 1,369,626.74 $ 2,494,855.99 $ (45,435.32) 1,631,155.76 117,684.08 (14,302.58) 128,880.55 2,808,478.43 116,615.69 848,495.64 1,054,033.24 $ 6,645,585.49 5.56% 11,695,705.49 3.41% 3.62% $ 87,882,395.22 $ 3,302,963.72 The FY 2004 Budget included the use of $71,298,800 in General Fund balance. These funds were used to support one-time projects for which the related expenditures are recorded in a department. The above presentation show the $71,298,800 one-time use of fund balance as an actual receipt of revenue. This format is presented sr the reader obtains a proper perspective of the County FY 2004 General Fund/General Purpose performance as it relates to the approved plan. In accordance with GAAP, the this amount is not actually recorded. 19 CHARGES FOP SERVICES County Executive Administration Emergency R3sponse & Preparedness Auditing Equalization Purchasing Reimbursment Support Servi es Human Resources MSU Extensic n Animal Contrc I Medical Exarr iner Comm. & Econ. Development - Admin Planning & E onomic Development Sv Clerk - Count!, Clerk Clerk - Electic ns Clerk - Registar of Deeds Treasurer Circuit Court - Admin/General Jurisdicti Circuit Court - Court Services Circuit Court - Judicial Support $ (37,950.00) (1,864.50) (7,650.00) (115,148.57) 4,216.14 43,355.46 46,543.18 18,302.75 (23,475.09) (84,735.65) 324,917.24 (95,781.43) 27,859.85 148,558.07 40,557.17 6,848,294.64 (992,488.14) 187,609.35 (93,321.35) 26,949.30 $ 151,500.00 $ 151,500.00 $ 113,550.00 3,000.00 3,000.00 1,135.50 74,000.00 2,350,918.00 14,800.00 325,000.00 138,000.00 800.00 74,000.00 80,500.00 2,500,918.00 14,800.00 325,000.00 138,000.00 800.00 178,422.00 72,850.00 2,385,769.43 19,016.14 368,355.46 184,543.18 19,102.75 154,946.91 833,385.00 138,000.00 419,259.00 783,795.00 253,250.00 310,259.00 699,059.35 578,167.24 214,477.57 150,000.00 2,262,900.00 150,000.00 2,496,515.00 177,859.85 2,645,073.07 17,800.00 17,800.00 58,357.17 11,872,573.00 2,951,381.00 14,370,367.00 2,951,381.00 21,218,661.64 1,958,892.86 2,824,090.00 2,936,950.00 3,124,559.35 310,000.00 418,700.00 310,000.00 418,700.00 216,678.65 445,649.30 COUNTY OF OAKLAND FY 2004 YEAR END REPORT RECEIPTS FOR GOVERNMENTAL FUNDS Budget As Adopted Budget As Amended FY 2004 Actual Amount Favorable funfavorablel Percent Explanation -25.05% Unfavorable due to ICMA 4th Quarter rebate check being processed in next fiscal year. -62.15% (Unfav.) less training revenue due to limited use of mannequins for training. -9.50% -4.60% Unfav. Reimbursement Equalization Services payments received in FY 2005 28.49% Fay. Rebate from Boise Cascade 13.34% Fav. Receipt of Tax Intercept Fees greater than anticipated 33.73% Fay. additional commission on vending machine sales 2287.84% Reimbursement from Mediation Funds for Intern Students. -13.16% Unfav Master Gardener Training due to smaller class size as a result of limited space for current programs. -10.81% Unfav Due to lower contracted services requested by CVT's and lower than anticipated Dog Licenses. 128.30% Fay due to increased autopsies for Genesee County caseload and fee increase. -30.87% Lower reimbursement for NO HAZ Program due to lower than anticipated number of collection events held by participating local communities (program costs are also less than budget). 18.57% Fav. Map sales in the One-Stop Shop. Favorable due to an increased number of gun permits being issued and photostat charges. 227.85% Favorable due to an increase in Late Filing Fees, Nominating Filing Forfeitures and Canvasser Service Fees from the August Primary and November General. 47.66% Favorable due to Mortgage Filings and Land Transfer Taxes. -33.63% Unfav due to TIFA/DDA recovery, Industrial Facilities Tax, and Tax Statements, due to successful tax rollback. 6.39% Fay due to more effective in-house collection efforts of Court Costs first time receipt of semi-annual Jury Fee Reimbursement rev., partially offset by loss of State Inmate Reimbursement rev. -30.10% Unfavorable due to reduction in number of probation cases. 6.44% Fav due to increasing number of Psychological Testing & Evaluations ordered, partially offset by Court Services Fees Traffic. 5.95% District Court Division I District Court - Division II District Court - Division III District Court • Division IV Probate Court Prosecuting A ttomey Sheriffs Office Sheriff - Admi listration Sheriff - Corre ctive Services Sheriff - Corrective Services Satellite Sheriff - Patrol Services Sheriff - Tech ical Services Board of Commissioners Library Board Drain Commie sioner COUNTY OF OAKLAND FY 2004 YEAR END REPORT RECEIPTS FOR GOVERNMENTAL FUNDS Budget Budget Amount As As FY 2004 Favorable Adopted Amended Actual funfavorablet Percent Explanation 3,700,133.00 3,700,133.00 4,126,190.16 426,057.16 11.51% Fay due largely to incr. Sobriety Ct. fee, Filling Fee/DCU, Garnishment Fees, and Late Penalty revenue related to incr in caseload activity, Garden Program rev, Ordinance Fines & Costs, Probation Fees, and State Law Costs rev, all related to increase caseload activity. This was partially offset by decreasing , Assessments & PSI, and No Insurance/Proof Fee revenues. 1,142,944.00 1,200,694.00 1,936,044.62 735,350.62 61.24% Fav in almost all revenue line items due to rising caseload, fee increases, and addition of new judge and two townships. 4,117,863.00 4,198,632.00 4,254,457.88 55,825.88 1.33% Fav in most fee revenues attributable to rising caseloads, partially offset by reduced State Law Costs, No Proof of Insur. Fee and Forfeiture of Bonds. 2,255,352.00 2,255,352.00 2,111,548.85 (143,803.15) -6.38% Unfav in most revenue line items due to decreased caseloads. 524,100.00 524,100.00 537,012.31 12,912.31 2.46% Fav due to improved collections of Refund Fees PD Def Atty., partially offset by decreasing Certified Copies revenue. 207,500.00 207,500.00 165,975.43 (41,524.57) -20.01% Unfav. Final Victims Rights payment from State received in FY 2005 10,800.00 10,800.00 3,580.99 (7,219.01) -66.84% Unfavorable due to NET refunds being recorded under another division. 1,000.00 1,000.00 9,712.35 8,712.35 871.24% Favorable due to Mileage Reimbursements being much higher than anticipated. 2,369,276.00 3,445,026.00 4,176,298.23 731,272.23 21.23% Favorable due to Diverted Felon and Inmate Board & Care reimbursements from the State. 2,357,900.00 2,357,900.00 1,836,815.64 (521,084.36) -22.10% Unfavorable due to Board and Care reimbursement being less than anticipated from the state. 25,282,808.00 26,244,389.00 26,479,590.09 235,201.09 0.90% 1,304,000.00 1,304,000.00 1,208,079.40 (95,920.60) 623,822.00 639,122.00 554,705.32 (84,416.68) -13.21% 8,000.00 8,000.00 3,950.00 (4,050.00) -50.63% 73,855.00 73,855.00 77,792.57 3,937.57 5.33% Unfavorable due to the discontinuation of fire dispatching for Holly Township. Unfav Decline of Per Diem revenue due to vacancy. Fav Miscellaneous $6,147 increase in Penal Fines revenues, (a one-time distribution from the St te. Unfavorable Copier Machine Charges ($1,585) and Reimb Salaries ($625) lower than budgeted. -7.36% Unfav - Plat Service Fees ($4,450) decrease in business activity resulting in less fees being collected. Unfav - Reimb Personal Mileage ($3,716) but offset by favorable personal mileage expense. Fav - Reimb. General $29,783 for ISO project reimbursement charges and is offset by unfavorable professional service expense. Fay - Reimb. Salaries $40,633 additional salary cost spread to projects. Unfav - Soil Erosion Fees ($157,389) decrease in building activity/permits compared to anticipated business forecast. Explanation -16.73% Less Sundry Revenues than anticipated. 9.57% Percent 15,000.00 $ 26,302.44 $ 11,302.44 - $ 13,182.80 6,000.00 3,593.50 202.00 170.41 756.02 43,175.79 1,000.00 511.66 198.01 (2,406.50) 202.00 756.02 43,175.79 (488.34) 198.01 487,589.00 71,765.31 2,222.76 78.85 6,049.86 632,046.89 1,144.79 609,606.80 2,222.76 78.85 6,049.86 144,457.89 1,144.79 537,841.49 $ 581,354.31 $ 1,339,242.58 $ 744,535.06 $ 2,352,101.00 $ 2,352,101.00 13,500.00 95,221.00 4,000,000.00 $ 6,460,822.00 $341,921,034.31 95,221.00 $ $335,857,138.00 3 600 000.00 6,047,322.00 Budget As Adopted Non-Departr tental 1A78,000.00 Total General Fund - Charges for Serv $ 70,987,459.00 COUNTY OF OAKLAND FY 2004 YEAR END REPORT RECEIPTS FOR GOVERNMENTAL FUNDS Budget Amount As FY 2004 Favorable Amended Actual junfavorablel 1678,000.00 1,397,191.51 (280,808.49) $ 76,240,460.00 $ 83,535,650.77 $ 7,295,190.77 INVESTMENT INCOME District Courts $ Clerk/Register of Deeds Non-Depatmental Total General Fund - Investment Incon 29,500.00 $ 29,500.00 $ 10,569.06 $ (18,930.94) 3,700.00 3,700.00 2,165.33 (1,534.67) 6,000,000.00 6,000,000.00 1,541,857.60 (4,458,142.40) 6,033,200.00 $ 6,033,200.00 $ 1,554,591.99 $ (4,478,608.01) -64.17% Unfav due to continued low interest rates. -41.48% Unfav due to continued low interest rates. -74.30% Unfav due to continued low interest rates. -74.23% OTHER REVENUES Emergency Response & Preparednesi County Exe:utive - Admin Support Sei vices - Materials Mgmt Community Corrections - Admin Animal Con.rol Planning & Scan Dev Clerk - Register of Deeds Treasurer District Cou Circuit Court Probate Court Prosecuting Attorney Sheriff Drain Comniissioner Non-Depart nental Total General Fund - Other Revenues $ 15,000.00 $ - $ 6,000.00 1,000.00 308,139.00 $ 330,139.00 75.35% Fair due to sale of old model tornado sirens. -40.11% Unfav due to less auction proceeds. 100.00% Fay adjustment of prior years revenue. 100.00% Fair for Sale of Equipment and Donation received for NO HAZ 100.00% Fay adjustment of prior years revenue. -48.83% Lower than budgeted cash overages. 100.00% Fay due to Donation received for Probation Unit Volunteer Services. 100.00% Fay adjustment of prior years revenue. 100.00% 100.00% 29.63% 100.00% 749.44% FEMA Assistance from 2003 Blackout; Insurance Payment for MCI Jail Phone Commission for FY 2002. 128.07% TRANSFERS Treasurer Emergency Response & Prep. Library Boai d Non-Dept. - Investments (DTRF) Total General Fund - Transfers SUB-TOTAL GENERAL FUND $ 2,721,565.22 $ 369,464.22 13,500.00 57,674.60 (37,546.40) 4,069,022.79 69,022.79 $ 6,861,762.61 $ 400,940.61 15.71% Increase in DTRF revenues resulted in higher transfer than budgeted. Acceptance of additional FEMA Supplemental Grant for Terrorism, Resolution *04193 for Super Fund Amendment Reauthorization Act (SARA) Ill activities. -39.43% Funding for position is reflected in reduced General Fund designations. 1.73% Project closures. 6.21% $350,654,824.40 $ 8,720,436.88 2.55% GENERAL PURPOSE FUNDS INTERGOVERNMENTAL Health Fund Health Stat€ Subsidy Health Grant - State Reimbursement Total HezIth Fund $ 3,532.923.00 109,696.00 $ 3,642,619.00 Non-Departnent - Child Care Subsidy Total Juve iile Maintenance Fund 9,700,000.00 $ 9,939,800.00 Juvenile Maintenance Fund Circuit Court Children's Village $ 1,030,000.00 3,329,437.00 INVESTMENT INCOME Social Welfare Fund Total General Purpose - Investment In' i (0.06) $ (0.06) -100.00% - $ (0.06) $ (0.06) COUNTY OF OAKLAND FY 2004 YEAR END REPORT RECEIPTS FOR GOVERNMENTAL FUNDS Budget As Adopted Budget As FY 2004 Amended Actual Amount Favorable funfavorable) Percent Explanation Juvenile Maintenance Fund Children's Village - Refund School Me $ 239,800.00 $ $ 3,532,923.00 $ 3,519,847.00 $ 109,696.00 109,696.00 3,642,619.00 $ 3,629.543.00 $ 239,800.00 $ 249,030.56 $ 9,700,000.00 10,427,258.32 727,258.32 $ 9,939,800.00 $ 10,676,288.88 $ 736,488.88 -0.37% (Unfav.) Michigan Dept. of Comm. Health State payments offset by decrease in expenditures. 0.00% -0.36% 3.85% Fay. due to higher population and increase in reimbursement rate from the State of Michigan. 7.50% Based on actual Child Care reimbursement. 7.41% (13,076.00) - (13.076.00) 9,230.56 Social Welfare Fund Foster Care - State Match Total Social' Welfare Fund Total General Purpose - Intergov't Rev $ 15,000.00 $ 15,000.00 $ 13,597,419.00 $ 15,000.00 $ 374.85 $ 15,000.00 $ 374.85 $ 13,597,419.00 $ 14,306,206.73 $ (14,625.15) -97.50% $ (14,625.15) -97.50% $ 708,787.73 5.21% t,) CHARGES FC R SERVICES 4=• Health Fund Health Division Total Health Fund 3,194,182.00 $ 3,690,400.44 $ $ 3,126,248.00 $ 3,194,182.00 496,218.44 15.54% Favorable Lab Chgs. $156,960 due to contracting with outside agencies including Favorable On-site Sewage $131,675, and Well permits $278,223 due to rate increases offset by (Unfav.) 2B Non Community Water Supply ($45,600) and Medicaid full costs reimbursement (25,040) due to account classification reorganization. 496,218.44 15.54% $ 3,126,248.00 $ $ 3,690,400.44 $ Total I'VE nile Maintenance Fund Total General Purpose - Charges for S $ 4,359,437.00 $ 7,485,685.00 $ 1,030,000.00 3,329,437.00 $ 4,359,437.00 $ 7,553,619.00 $ 959,535.91 $ (70,464.09) 2,361,965.16 (967,471.84) $ 3,321,501.07 $ (1,037,935.93) $ 7,011,901.51 $ (541,717.49) -6.84% Unfav due to reduction in State allocation for board and care. -29.06% (Unfav.) due to delay in construction of Secure Detention Facility. -23.81% -7.17% OTHER REVENUES Health Fund Budget Budget As As Adopted Amended - $ 79,900.00 $ Health Divis on Juvenile Mair tenance Fund Circuit Court Children's V line Total Juvenile Maintenance Fund Total General Purpose - Other Revenu UB-TOTAL GENERAL PURPOSE FUND COUNTY OF OAKLAND FY 2004 YEAR END REPORT RECEIPTS FOR GOVERNMENTAL FUNDS Amount FY 2004 Favorable Actual (unfavorable) Percent Explanation 694,563.27 $ 614,663.27 0.00% Favorable due to accounting adjustment to close Family Planning, Maternal Infant Advocacy, Breast Cancer, and Prenatal Coord. Grants into the General Fund. Total Healti Fund - $ 79,900.00 $ 694,563.27 $ 614,663.27 0.00% Prior year revenue adjustment. Favorable Refund from medical bills for previous years expenses. $ - $ - $ (511.75) $ (511.75) $ - $ - 4,789.00 4,789.00 0.00% $ - $ - $ 4,277.25 $ 4,789.00 0.00% $ - $ 79,900.00 $ 698,840.46 $ 619,452.27 0.00% $ 21,083,104.00 $ 21,230,938.00 $ 22,016,948.64 $ 786,522.45 3.70% TRANSFERS IN Non-Department - Health Fund Non-Department - Juvenile Maintenanc Non-Department - Social Welfare Fund Total General Purpose - Transfers In $ 25,526,822.00 15,989,045.00 15,000.00 $ 41,530,867.00 $ 26,134,566.21 17,891,547.84 15,000.00 $ 44,041,114.05 $ 22,711,027.36 18,912,136.85 374.91 $ 41,623,539.12 $ (3,423,538.85) -13.10% 1,020,589.01 5.70% (14,625.09) -97.50% $ (2,417,574.93) -5.49% $ (41,530,867.00) $ (44,041,114.05) $ (41,623,539.12) $ 2,417,574.93 -5.49% Less: Non-Departmental Transfers In PLANNED USIE OF FUND BALANCE General Fund - Encumbs & Carried Fwc General Fund - Prior Years Balance Gen. Purpose - Encumbs & Carried Fver Gen. Purpose - Encumbs & Carried Fvit Total Planlied Use of Fund Balanci - $ 784,434.97 $ 3,503,694.00 69,941,870.00 534,455.16 38,039.71 $ 3,503,694.00 $ 71,298,799.84 (784 ,434 .97) 0.00% (69,941,870.00) -100.00% • (534,455.16) 0.00% (38,039.71) 0.00% • $ (71,298,799.84) -100.00% TOTAL GOVERNMENTAL RESOURCE $ 360.443,936.00 $434.450.772.15 $372 071,773.04 $ (61,791,840.51), -14.22% 215,409.96 70,765.05 (11,287.25) $ 1,991,805.83 $ 8,679,888.87 34,941.19 607,504.74 COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES CIRCUIT COURT ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Controllable F ersonnel Controllable Operating Non-Controllable Operating $ 6,677,364.00 $ 6,734,418.12 $ 6,519,008.16 $ 45,087.00 161,462.51 90,697.46 224,156.05 235,443.30 3.20% Turnover. 43.83% Fay special projects, Professional Svcs, Personal Mileage, Expendable Equip., & Office Supplies. Special projects & expend. equip. funds will be carried forward to FY 2005 -5.04% Unfav. due to CLEMIS, partially offset by print shop. 179,014.00 $ 6,901,445.00 $ 7,120,036.68 $ 6,845,148.92 $ 274,887.76 3.66% 343,402.13 33,870.09 2,030.99 Business DIvisi on Controllable F ersonnel Controllable Operating Non-Controllable Operating $ 2,161,255.00 $ 2,169,227.16 43,200,00 46,013.68 410,923.64 408,892.65 15.83% Turnover. 73.61% Fav due largely to data proc. dev,, equip. repairs & maint., mileage, prof. services, travel and cont., data proc. supplies, dry goods & clothing, expendable equip., and office supplies. 0.49% Fav. due to print shop and computers, partially offset by mail room. $ 1,825,825.03 12,143.59 331,048.00 $ 2,246,861.27 $ 379,303.21 14.44% 54,346.60 2,399,115.60 2,344,789.00 General Jurisdiction Division Controllable Fersonnel Controllable Operating Non-Controllable Operating $ 2,535,501.00 $ 2,626,164.48 $ 2,016,386.00 $ 2,026,747.02 5,700,871.00 9,287,393.61 2,169,799.00 1.72% Turnover. 6.54% Fay. primarily due to grant match (Friend of Court), atty. fees mediation, defense atty fees, court transcripts, paritally offset by increased Juror Fees & Mileage, increased use of court reported services, and postage mailing permit. 2.27% Fay, due to CLEMIS, print shop, and mail room. .:amily Division Juvenile MaInt. Controllable Fersonnel Controllable C perating Non-Controllz ble Operating Department Tot al Controllable Personnel Controllable C perating Non-Controlltble Operating $ 9,887,056.00 $ 13,713,256.23 $ 13,016,463.70 $ $ 11,822,079.00 $ 11,959,370.85 $ 11,188,639.74 $ 8,401,014.00 9,705,664.63 11,048,677.11 1,999,479.66 1,998,288.89 $ 21,867,677.00 $ 23,664,515.14 $ 24,235,805.74 $ $ 22,677,084.00 $ 22,889,763.15 $ 21,525,278.76 $ 14,190,152.00 19,200,534.43 19,831,607.03 4,324,443.00 5,033,674.95 4,987,393.84 $41,191,679.00 $ 47,123,972.53 $ 46,344,279.63 $ 696,792.53 5.08% 6.44% Turnover. -13.84% Unfav, primarily due to increasing cost of Private Institutions - Residential ($40,433) and State Institutions ($1,088,150), (due to increased length of stay, caseload & rates), Professional Svcs. Of ($105,082), defense atty. fees, ($118,904), as well as Fees - Guardian Ad Litem ($132,689). Unfav expenses partially offset by increased child care subsidy revenue. 0.06% Unfav, due to increased usage in Convenience Copier. 1,044,584.00 770,731.11 (1,343,212.48) 1,190.77 (571,290.60) -2.41% 1,364 ,484.39 5.96% (631,072.60) -3.29% 46,281.11 0.92% 779,692.90 1.85% 11/19/2004 ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Non-Controllat le Operating Division 1 - Novi Controllable Personnel Controllable Or crating Non-Controllat le Operating Total Division 1 - Novi Division 2 - Cie' kston Controllable Personnel Controllable Or crating Non-Controllat le Operating Total Divisi xi 2- Clarkston Division 3 - Rochester Hills Controllable Personnel Controllable Or crating Non-Controllat le Operating Division 4- 'fro!, Controllable Personnel Controllable Or crating Non-Controllable Operating $ 208,461.00 $ $ 3,449,260.00 $ 3, 918,675.00 440,639.00 District Court A iministratIon Controllable Pe "sonnet Controllable Operating Department Total Controllable Personnel Controllable Or crating Non-Controllatile Operating $ 138,161.00 $ 138,161.00 $ 70,300.00 70,300.00 208,461.00 $ 54,999.87 $ 461,468.34 $ 3,334,149.25 $ 919,082.43 848,386.22 474,995.84 470,936.33 $ 4,808,574.00 $ 4,855,546.61 $ 4,653,471.80 $ $ 1,440,193.00 $ 1,505,053.24 $ 1,443,574.83 $ 534,851.00 536,831.79 546,671.18 161,365.00 244,135.70 248,295.57 $ 2,136,409.00 $ 2,286,020.73 $ 2,238,541.58 $ $ 3,183,545.00 $ 3,250,401.90 $ 3,178,712.48 $ 624,015.00 652,363.00 670,858.57 748,121.00 832,979.36 629,752.08 $ 4,555,681.00 $ 4,735,744.26 $ 4,479,323.13 $ $ 2,110,635.00 $ 2,115,639.41 $ 2,081,431.57 $ 529,558.00 530,052.59 508,475.22 324,089.00 361,299.40 363,441.29 $ 2,964,282.00 $ 3,006,991.40 $ 2,953,348.08 $ $ 10,321,794.00 $ 10,470,723.89 $ 10,068,092.92 $ 2,677,399.00 2,708,629.81 2,599,166.27 1,674,214.00 1,913,410.30 1,712,425.27 $ 14,673,407.00 $ 15,092,764.00 $14,379,684.46 $ 107,936.21 45,524.92 153,461.13 73.62% 127,319.09 3.68% 70,696.21 7.69% 4,059.51 0.85% 202,074.81 4.16% 61,478.41 4.08% (9,839.39) -1.83% (4,159.87) -1.70% 47,479.15 2.08% 71,689.42 2.21% (18,495.57) -2.84% 203,227.28 24.40% 256,421.13 5.41% 34,207.84 1.62% 21,577.37 4.07% (2,141.89) -0.59% 53,643.32 1.78% 402,630.97 3.85% 109,463.54 4.04% 200,985.03 10.50% 713,079.54 4.72% Turnover. Fay. due largely to bank charges, training & psych & med exam, utilities, office supplies, and juror fees and mileage. Fav. due to I.T. operations, copier, and print shop. Turnover. Unfav. due largely to property tax increased, defense atty fees, & interpreter fees, offset by fav juror fees & mileage, travel and conf. and heat, light, gas, & water. Unfav I.T. Oper., print shop and copier due to incr. case load and new townships. Offset by increased revenues. - Turnover. - Unfav. due to largely to rent, defense atty. fees, utilities, & juror fees & mileage, paritially offset by travel & conference, postage & office supplies. - Fay, due to bldg. space, partially offset by I.T. Oper., telephones, & convenience Copier. Offset by increased revenues. - Turnover. - Fay. due to training psych & med. exam, office supplies, partially offset by juror fees & mileage, grant match, and defense atty fees. Unfav, due to print shop. 30,224.79 $ 24,775.08 78.12% - Turnover. 64.76% Fav. due to visiting judge, court reporter svcs, professional services, and travel & conference. 0.00% 11/19/2004 Judicial/Administration Controllable Personnel Controllable Operating Non-Controlfable Operating COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES PROBATE COURT ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2004 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 1,912,681.00 $1,919,434.23 $1,851,157.56 $ 68,276.67 16,134.45 2,677.25 13,457.20 289,206.00 399,788.84 399,071.47 717.37 3.56% - Turnover. 0.00% Fav due largely to travel and conference, and expendable equipment, partially offset by personal mileage. 0.16% - Fav due largely to computers, partially offset by mail room and CLEMIS charges. $2,201,887.00 $2,335,357.52 $2,252,906.28 $ 82,451.24 3.53% Estates/Mental Health Controllable Personnel Controllable Operating Non-Controllable Operating $2,022,690.00 $2,011,876.64 $1,820,671.92 $ 654,981.00 702,642.52 706,005.06 410,836.00 439,999.34 450,681.64 (10,682.30) 9.50% - Turnover. -0.48% - Unfav. due largely to defense atty. fees, fees guardian ad litem due to increased caseload. Partially offset by library continuations, printing, and visiting judges. -2.43% - Unfav. due largely to print shop, mail room, micrographics, and computers. 191,204.72 (3,362.54) $3,088,507.00 $3,154,518.50 $2,977,358.62 $ 177,159.88 5.62% Department 7 otal Controllable Personnel Controllable Operating Non-Controllable Operating $3,935,371.00 $3,931,310.87 $3,671,829.48 $ 654,981.00 718,776.97 708,682.31 700,042.00 839,788.18 849,753.11 259,481.39 10,094.66 (9,964.93) 6.60% 1.40% -1.19% 4.73% $5,290,394.00 $5,489,876.02 $5,230,264.90 $ 259,611.12 11/19/2004 Administration Controllable Personnel Controllable Operatir g $ 2,632,802.00 $ 2,593,296.99 $ 2,405,033.09 $ 812,561.00 1,836,968.29 1,648,033.37 COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Non-Controllable Operating 1,785,467.00 1862,700.79 1,871,797.65 188,263.90 7.26% Turnover 188,934.92 10.29% Fay. Court Transcripts $9,039, Expert Witness Fees & Mileage $11,750. Extradition Expense $87,018, Filing Fees $18.697, Freight & Express $1,176, Microfilming & Reproduction $15,397, Professional Services $1,320. Special Prosecuting Attorneys $1,589, Transcript on Appeals $5,371 and Witness Fees and Mileage $39,245 due to case requirements. Fay. Printing $14,941 due to increased use of the Print Shop and reduced outside printing. Fay. Computer Research Service $42,274, Library Continuations $21,115, Training $13,811, and Travel & Conference $11,730 due to dept. effort to control costs partially offset by unfav. Grant Match ($70,011), Memberships, Dues and Publications ($31,274) and Personal Mileage ($2,426) (9,096.86) -0.49% Unfavorable Info Tech CLEMIS ($1,136), Info Tech Operations ($4,678), Print Shop ($13,759), and Convenience Copier ($6,030) due to higher than anticipated usage. Partially offset by favorable Radio Communications $915, Motor Pool $11,514 and Telephone Communications $3,472 Transfer Out Litigation Controllable Personnel Controllable Operatir g Non-Controllable Oporating $ 5,230,830.00 $ 6,292,966.07 $ 5,924,864.11 $ $ 7,626,900.00 $ 7,555,812.80 $ 7,031,857.61 $ 49,824.00 49,824.00 18,838.47 1,048.00 1,048.00 2,216.22 $ 7,677.772.00 $ 7,606,684.80 $ 7,052,912.30 $ 0.00% 368,101.96 5.85% 523,955.19 6.93% Turnover 30,985.53 62.19% Fay. Personal Mileage due to less than anticipated usage (1,168.22) 0.00% Unfav. unbudgeted Telephone Communications ($1,322) offset by fay. Radio Communications $154 553,772.50 7.28% Warrants Controllable Personnel $ 2,241,498.00 $ 2,232,013.00 $ 2,198,505.77 $ 33,507.23 1.50% Turnover Controllable Operatir g 2,758.00 2,758.00 1,759.48 998.52 36.20% Pas/. Personal Mileage due to less than anticipated usage Non-Controllable Op - orating - 0.00% $ 2,244,256.00 $ 2,234,771.00 $ 2.200,265.25 $ 34,505.75 1.54% Appellate Controllable Personnel $ 1,439.040.00 $ 1,438,285.37 $ 1,369,221.83 $ 69,063.54 4.80% Turnover Controllable Operatir g 7,291.00 7,291.00 4,488.10 2,802.90 38.44% Fay. Personal Mileage due to less than anticipated usage Non-Controllable Opurating - - 0.00% $ 1,446,331.00 $ 1,445,576.37 $ 1,373,709.93 $ 71,866.44 4.97% Department Controllable Personnel $ 13,940,240.00 $ 13,819,408.16 $ 13,004,618.30 $ 814,789.86 5.90% Controllable Operating 872,434.00 1.896.841.29 1,673,119.42 223,721.87 11.79% Non-Controllable Operating 1,786,515.00 1,863,748.79 1,874,013.87 (10,265.08) -0.55% Transfer Out - 0.00% $ 16.599,189.00 $ 17,579,998.24 $ 16,551,751.59 1,028,246.65 5.85% 11/10/2004 Sheriffs Office Controllable Personr el Controllable Operating Non-Controllable Or orating Administrative Servi :es Controllable Personr el Controllable Operating Non-Controllable Operating Transfer Out Technical Services Controllable Personnel Controllable Operating Non-Controllable Or crating Transfer Out COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT $ 1,442,003.00 $ 1,550,584.16 $ 1,584,907.56 $ (34,323.40) -2.21% 87,074.00 114,373.78 157,457.29 (43,083.51) -37.67% 1,110,562.00 1,110,108.00 1,074,242.54 35,865.46 3.23% $ 2,639,639.00 $ 2,775,065.94 $ 2,816,607.39 $ (41,541.45) -1.50% $ 3,847,658.00 $ 2,557,169.74 $ 2,362,114.28 $ 195,055.46 7.63% EXPLANATION OF SIGNIFICANT VARIANCES Unfavorable due to Grant Match charges. The budget for this item is located under the Technical Services Division. 2,491,619.00 $ 1,199,279.36 $ 1,121,957.01 $ 77,322.35 6.45% - Turnover. 805,929.00 810,930.38 636,473.59 174,456.79 21.51% - Favorable due to Office Supplies. Charges for office Supplies were Spread Over the various divisions, however, the budget was placed under the Administrative Services Division. 550,110.00 546,960.00 603,683.68 (56,723.68) -10.37% - Unfavorable due to Print Shop and Convenience Copier charges. Volume was higher than anticipated. Corrective Services Controllable Personr el $ 22,466,655.00 $ 25,756,974.90 $ 25,583,162.22 $ 173,812.68 0.67% Controllable Operating 6,862,221.00 7,937,035.48 8,403,085.37 (466,049.89) -5.87% - Unfavorable due to the Hospitalization of Prisoners and Medical Services Physicians Non-Controllable Operating 6,288,328.00 6,844,454.96 6,890,634.67 (46,179.71) -0.67% Transfer Out - 8,295.00 8,295.00 - 0.00% $ 35,617,204.00 $ 40,546,760.34 $ 40,885,177.26 $ (338,416.92) -0.83% Corrective Services-Satellites Controllable Personr el $ 14,794,398.00 $ 15,385,342.00 $ 15,809,376.84 $ (424,034.84) -2.76% Overtime due to line lock program movement of inmates due to Kpod and work release Controllable Operating 363,868.00 405,141.34 343,392.53 61,748.81 15.24% - Favorable due to Equipment Repairs & Maintenance, Laundry & Cleaning and Custodial Services being less than anticipated. Non-Controllable Or elating 999,917.00 1,011,942.00 1,055,769.91 (43,827.91) -4.33% Transfer Out 8,295.00 8,295.00 0.00% $ 16,158,183.00 $ 16,810,720.34 $ 17,216,834.28 $ (406,113.94) -2.42% Patrol Services Controllable Personr el $ 29,169,096.00 $ 29,380,953.65 $ 29,516,407.11 $ (135,453.46) -0.46% Controllable Operatirg 225,536.00 724,665.94 665,398.26 59,267.68 8.18% - Favorable due to Uniform Replacement and Expendable Equipment charges being less than anticipated. Non-Controllable Or crating 4,411,617.00 4,582,340.64 4,215,308.04 367,032.60 8.01% - Favorable due to charges from the Sheriffs Aviation Fund. Actual costs in the Aviation Fund were less than anticipated and therefore the charge to Patrol Services was less. 92,825.00 92,825.00 0.00% $ 33,806,249.00 $ 34,780,785.23 $ 34,489,938.41 $ 290,846.82 0.84% $ 10,130,728.00 $ 10,159,653.44 $ 10,031,069.76 $ 128,583.68 1.27% 689,908.00 1,401,789.07 1,407,450.90 (5,661.83) -0.40% 1,386,263.00 1,424,635.50 1,472,753.52 (48,118.02) -3.38% 0.00% $ 12,206,899.00 $ 12,986,078.01 $ 12,911,274.18 $ 74,803.83 0.58% Department Total Controllable Personnel $ 80,494,499.00 $ 83,432,787,51 $ 83,646,880.50 $ (214,092.99) -0.26% Controllable Operatir g 9,034,536.00 11,393,935.99 11,613,257.94 (219,321.95) -1.92% Non-Controllable Or erating 14,746,797.00 15,520,441.10 15,312,392.36 208,048.74 1.34% Transfer Out 109,415.00 109,415.00 0.00% $ 104,275,832.00 $ 110,456,579.60 $ 110,681,945.80 $ (225,366.20) -0.20% Administration Controllable Personnel Controllable Operating $ 614,076.00 $ 52,350.00 633,480.56 $ 630,269.56 $ 52,394.24 47,822.67 County Clerk (Vital Stats & Legal Rec's) Controllable Personnel $ 4,257,976.00 Controllable Operating 198,578.00 $ 4,316,132.26 $ 4,028,916.70 $ 238,080.74 264,770.33 287,215.56 (26,689.59) Non-ControllEble Operating Transfers Ou. 568,806.00 957,880.65 952,766.97 5,113.68 0.53% 0.00% Elections Controllable Personnel Controllable Operating Non-Controlkible Operating Transfers Ou Register of Deuds Controllable Personnel Controllable Operating 4.82% -1.36% 28.28% -2.44% 0.00% 12.38% Election Supplies invoices for the August primary. -2.20% Overtime unfavorable due to increased activity related to mortgages. 6.01% Favorable due to a reduction in Professional Svcs. for the optical scanning related to mortgage and refinance activity. Non-ControllE.ble Operating Transfers Ou . 933,509.00 1,151,175.00 1,155,508.59 (4,333.59) -0.38% 0.00% COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3,211.00 0.51% 4,571.57 8.73% Favorable due to the discontinuation of Binding expenses, partially offset by printing costs associated with the county directory. Non-ControllEible Operating Transfers Ou: 184,646.00 208,024.74 210,404.10 (2,379.36) -1.14% 0.00% $ 850,972.00 $ 893,899.54 $ 888,496.33 $ 5,403.21 0.60% 6.65% Turnover -11.21% Unfavorable due to the increased usage of office supplies, and Equipment Repairs and Maintenance, partially offset by a reduction in use of Court Transcripts. All unfavorable expenses are offset by favorable revenues. $ 5,025,360.00 $ 5,512,093.65 $ 5,246,454.00 $ 265,639.65 $ 464,097.00 $ 466,800.52 $ 473,133.78 $ (6,333.26) 585,300.00 589,224.00 422,583.68 166,640.32 108,728.00 199,485.60 204,346.94 (4,861.34) 0.00 - $ 1,158,125.00 $ 1,255,510.12 $ 1,100,064.40 $ 155,445.72 $ 2,238,528.00 $ 2,308,997.97 $ 2,359,905.45 $ (50,907.48) 1,354,371.00 1,684,371.00 1,583,152.15 101,218.85 $ 4,526,408.00 $ 5,144,543.97 $ 5,098,566.19 $ 45,977.78 0.89% Note favorable revenue. Jury Commission Controllable Personnel Controllable Operating Non-ControllE ble Operating Department To al Controllable Personnel Controllable Operating Non-ControllE ble Operating Transfers Od $ 14,551.00 $ 16,973.87 2,384.00 2,384.00 77,934.00 139,066.01 $ 12,929.70 $ 4,044.17 13,846.30 (11,462.30) 151,829.37 (12,763.36) 23.83% Turnover. -480.80% Unfavorable due to costs associated with Postage and Professional Services for return questionnaires. -9.18% Unfavorable due to Print Shop charges for return questionaires. 3.06% 9.13% -0.72% 0.00% $ 7,589,228.00 $ 7,742,385.18 $ 7,505,155.19 $ 237,229.99 2,192,983.00 2,566,453.98 2,332,175.13 234,278.85 1,873,523.00 2,655,632.00 2,674,855.97 (19,223.97) $ 94,869.00 $ 158,423.88 $ 178,605.37 $ (20,181.49) -12.74% 11/20/2004 $ 11,655,734.00 $ 12,964,471.16 $ 12,512,186.29 $ 452,284.87 3.49% Administration Controllable:Personnel Controllable? Operating $ 2,563,469.00 $ 2,567,977.40 $ 2,327,049.88 $ 183,215.00 190,449.00 116,081.19 240,927.52 74,367.81 Non-Controllable Operatin, 648,490.00 787,058.10 784,873.55 2,184.55 $ 3,395,174.00 $ 3,545,484.50 $ 3,228,004.62 $ $ 3,395,174.00 $ 3,545,484.50 $ 3,228,004.62 $ 317,479.88 8.95% 317,479.88 8.95% Division Total Department Total COUNTY OF OAKLAND FY 2004 YEAR END QUARTER REPORT EXPENDITURES COUNTY TREASURER ADOPTED BUDGET AMENDED FY 2004 BUDGET ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 9.38% Turnover. 39.05% Fay. due largely to Travel & Conf., Office & Data Proc. Supplies, partially offset by unfav.Twp & City Treas. Bonds cost incr. 0.28% Fay. primarily due to LT. operations, and mail room, partially offset by use of micrographics services. 11/19/2004 Non-Controllable Operating Transfer Out COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Controllable Personnel Controllable Operating Department Total Controllable Personnel (...) -1=- Controllable Operating Non-Controllable Operating Transfer Ou t $ 969,666.00 $ 974,732.08 $ 933,382.61 $ 41,349.47 4.24% Turnover. 637,275.00 637,690.79 635,533.52 2,157.27 0.34% Favorable Computer Research Service $2,057, Data Processing Dev $3,653, Office Supplies $863 offset by Unfavorable Equipment Repairs & Maint ($1,296), Periodicals, Books, and Recognition Events ($3,091). 869,504.00 877,269.01 870,475.27 6,793.74 0.77% Favorable Info Tech Operations $2,684, Motor Pool $1,499, and Print Shop $2,463 lower than budgeted. 30,000.00 30,000.00 - 0.00% $ 2,476,445.00 $ 2,519,691.88 $ 2,469,391.40 $ 50,300.48 2.00% $ 969,666.00 $ 974,732.08 $ 933,382.61 $ 41,349.47 4.24% 637,275.00 637,690.79 635,533.52 2,157.27 0.34% 869,504.00 877,269.01 870,475.27 6,793.74 0.77% 30,000.00 30,000.00 - 0.00% $ 2,476,445.00 $ 2,519,691.88 $ 2,469,391.40 $ 50,300.48 2.00% 11/16/2004 Administration Controllable Personnel Controllable Operating $ 2,096,349.00 $ 2,069,851.00 $ 1,865,993.05 $ 203,857.95 430,606.00 595,771.24 503,574.59 92,196.65 Non-Controllable Operating 286,786.00 265,572.66 256,463.24 9,109.42 COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2004 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT ......••n•••••nnn•n•n•nn EXPLANATION OF SIGNIFICANT VARIANCES 9.85% - Turnover. 15.48% - Favorable $129,697 in all accounts except County Annual Audit ($37,500) due to additional services provided due to changes in GASB requirements. 3.43% Favorable Motor Pool $2,215, Mail Room, $1,615, Print Shop $2,795, Convenience Copier $2,296, Into Tech Operations $152, and Telephone Communications $36 lower than budgeted. $ 2.813,741.00 $ 2,931,194.90 $ 2,626,030.88 $ 305,164.02 10.41% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $ 2,096,349.00 $ 2,069,851.00 $ 1,865,993.05 $ 203,857.95 430,606.00 595,771.24 503,574.59 92,196.65 286,786.00 265,572.66 256,463.24 9,109.42 9.85% 15.48% 3.43% $ 2,813,741.00 $ 2,931,194.90 $ 2,626,030.88 $ 305,164.02 10.41% 11/20/2004 Transfer Out Total COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES DRAIN COMMISSIONER AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE] PERCENT Drain Commissioner EXPLANATION OF SIGNIFICANT VARIANCES Controllable Personnel $ 2,668,091.00 $ 2,976,935.02 $ 3,130,623.63 (153,688.61) -5.16% Fay - Salaries $478,287 offset by unfavorable Fringes ($601,737) for non-productive adjustment factor. Non-productive factor rate is adjusted annually to recover leave time and the variance is leveled out over multiple periods. Unfav - Overtime ($30,238) for soil erosion overtime to meet inspection requirements. Controllable Operating 165,998.00 1,802,542.65 381,262.09 1,421,280.56 78.85% Fav - Contracted Services $14,569 the result of the Watershed Mgmt. Program expenses being less than anticipated. Fay - Legal Services $7,600 Unfav - Membership, Dues & Publication ($5,516) general inflationary increase in the cost of these items. Fav - Personal Mileage $5,017 less than anticipated employee personal car travel. Unfav - Printing ($6,071) spending on letterhead and envelopes. Fav - Professional Services - $1,415,579 includes $1,493,924 budget for Master Plan that will be carried forward into FY 2005; (reduced by $60,000 for Watershed Mgmt. program expense) and $18,000 for ISO program expenses. Fay - Training $3,775 overestimated budget for required training needs. Unfav - Adj Prior Years Revenue ($6,163) for previous year payroll adjustments. Fay - Educational Supplies $3,000 the result of the Watershed Mgmt. Program expenses being less than anticipated. Unfav - Expendable Equipment Exp. ($3,574) the cost of a Multi-Roll Feeder for the plotter. Unfav - Office Supplies ($5,046) Phoenix press invoice for letterhead. Unfav - Paper Printing ($3,509) expense is for letterhead and envelopes. Unfav - Printing Supplies ($3,480) ordering of business cards for staff. Non-Controllable Operating 919,870.00 1,153,753.24 1,051,718.45 102,034.79 8.84% - Fav - Drain Equipment $105,391 result of the Watershed Mgmt. Program expenses being less than anticipated. Unfav - Mail Room ($4,302) result of the Watershed Mgmt. Program spending more on this item than anticipated. Fav - Print Shop $6,425 use of outside vendor for letterhead and envelopes. Unfav - Convenience Copier ($4,599) because budget allocation under estimated. 56,165.00 27,431.00 27,431.00 0.00% $ 3,810,124.00 $ 5,960,661.91 $ 4,591,035.17 $ 1,369,626.74 22.98% Department l'otai $ 3,810,124.00 $ 5,960,661.91 $ 4,591,035.17 $ 1,369,626.74 22.98% 11/19/2004 Emergency Res,xinse & Preparedness Controllable Personnel Controllable Operating Non-Controllat le Operating Corporation Counsel Controllable Personnel Controllable 0 )erating Non-Controllatle Operating Department Tail Controllable Personnel Controllable 0 mrating Non-Controllatle Operating COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Pilsonnel Controllable Operating Non-Controllat le Operating $ 1,995,080.00 $ 2,009,094.79 $ 2,016,848.46 $ (7,753.67) -0.39% - Budget did not anticipate filling of positions by long term employees. 301,954.00 302,596.04 195,751.94 106,844.10 35.31% - Favorable due to Historical Commission, Travel and Conference and Membership, Dues & Publications. Travel related to the Emerging Sectors initiative was not completed during the fiscal year, fewer Memberships, Dues & Publications were purchased and the allocation for the historical commission will be carried forward to FY2005. 436,618.00 442,973.19 486,083.33 (43,110.14) -9.73% - Unfavorable due to Print Shop and Mail Room charges. The cost of printing and mailing the Senior Resource Newsletter was higher than anticipated. $ 2,733,652.00 $ 2,754,664.02 $ 2,698,683.73 $ 55,980.29 2.03% $ 586,075.00 $ 628,463.73 $ 625,549.27 $ 2,914.46 0.46% - 475,150.00 491,913.00 631,166.96 (139,253.96) -28.31% - (Unfav.) Expendable Equipment Expense, due to the purchase of personal protection equipment from Argus Supply Company. (Accounts payable for September 2004, JV242165) The Invoice will be paid in FY2005 correctly from the grant 325,659.00 398,251.14 420,675.79 (22,424.85) -5.63% - (Unfav.) I.T. Operations. $ 1,386,884.00 $1,518,627.87 $1,677,392.02 $ (158,764.15) -10.45% Auditing Controllable Personnel (-,-) Controllable 0 mrating $ 1,093,380.00 $ 1,126,915.47 $ 1,101,796.69 $ 26,180.00 26,180.00 20,856.03 25,118.78 2.23% 5,323.97 20.34% - Favorable due to personal mileage reimbursement and office supplies being less than anticipated. There was less travel using personal vehicles and fewer office supplies were purchased. Non-Controllat le Operating 167,795.00 168,215.04 170,082.66 (1,867.62) -1.11% - $ 1,287,355.00 $ 1,321,310.51 $ 1,292,735.38 $ 28,575.13 2.16% $ 1,873,933.00 $ 1,862,494.09 $ 1,840,407.39 $ 22,086.70 1.19% 45,943.00 46,078.07 39,828.11 6,249.96 13.56% • Favorable due to personal mileage reimbursement and library continuations being less than anticipated. There was less travel using personal vehicles and fewer legal research items were acquired by the law library. 223,725.00 235,592.15 235,155.40 436.75 0.19% $ 2,143,601.00 $ 2,144,164.31 $ 2,115,390.90 $ 28,773.41 1.34% $ 5,548,468.00 $ 5,626,968.08 $ 5,584,601.81 $ 42,366.27 0.75% 849,227.00 866,767.11 887,603.04 (20,835.93) -2.40% - Note that encumbered personal protection equipment ($198,331) mentioned above will be paid by the grant in FY 2005. 1,153,797.00 1,245,031.52 1,311,997.18 (66,965.66) -5.38% $ 7,551,492.00 S 7,738,766.71 $ 7,784,202.03 $ (45,435.32) -0.59% 11/23/2004 $ 325,909.00 $ 325,909.00 $ 320,503.00 $ 5,406.00 1.66% 7,900.00 7,900.00 5.565.76 2.334.24 29.55% 7497.00 7,497.00 9,702.69 (2,205.69) -29.42% $ 341,306.00 341,306.00 $ 335,771.45 5,534.55 1.62% Administration Controllable Personnel Controllable Or crating Non-Controllatt a Operating Purchasing Controllable Personnel Controllable Of erating Non-Controllab e Operating EqualizatIon Controllable Personnel Controllable Or erating 3.88% Turnover 29.36% Favorable Advertising $9,000, Membership, Dues & Publications $1,566, Personal Mileage $1,026 and FA Expendable Equipment Expense $1,656 due to less than anticipated usage partially offset by unfav. Printing ($1,251) and Office Supplies ($1,540) 1.22% 4.26% 10.62% Turnover 67.29% Favorable Membership. Dues & Publications $5,036, Personal mileage $73,395, Printing $5,000, Professional Services $84,172, Travel & Conference $3,744, FA Expendable Equipment Expense $1,775, Office Supplies $28,935 and Photographic Supplies $3,600 $ 930.023.00 S 934,654.74 $ 898,397.16 $ 36,257.58 31,742.00 34,173.00 24,140.69 10,032.31 $ 6,950,457.00 $ 6,949,615.00 $ 6,211,388.14 $ 738,226,86 266,265.00 308,149.25 100,799.56 207,349.69 138,201.00 164,248.16 162,240.34 2,007.82 $ 1,099,966.00 $ 1,133,075.90 $ 1,084,778.19 $ 48,297.71 $8,474,533.00 $9,527,054.96 $8,548,398.79 Fiscal Services Controllable Personnel Controllable Or erating $ 5,132,176 00 $ 5,264,556.03 $ 4,855,640.27 $ 149,665.00 152,263.72 77,881.58 Non-Controllab e Operating 1,251,813.00 2,272,552.81 2,276,682.91 1,257,811.00 2,179,902.71 2,146,823.09 89,388.00 89,388.00 Non-controllab e Operating Transfer Out $ 6,533,654,00 $ 7,689,372.56 $ 7,210,404.76 $ 478,967.80 6.23% Reimbursement Controllable Personnel Controllable Or erating $ 2,139,463.00 $ 2,186.516.60 69,327.00 69,338.02 $ 2,048,170.35 $ 77,449.27 Non-Controllab e Operating Transfer Out Department Total Controllable Personnel Controllable Or Grating Non-Controllab e Operating Transfer Out 8.47% 50.01% 0.34% 0.00% 7.57% COUNT( OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET ADOPTED AMENDED BUDGET BUDGET FY 2004 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 33,079.62 1.52% Favorable Info Tech Operations $3,895, Micrographics & Reproduction $1,927, Mail Room $24,062 and Print Shop $2,351 - 0.00% $978,656.17 10.27% 408,915.76 7.77% Turnover 74,382.14 48.85% Favorable Professional Services $56,129, Training Related $25,000 partially offset by unfavorable Travel & Conference ($6,502) (4,330.10) -0.19% Unfavorable Info Tech Operations ($12,170) partially offset by favorable Mail Room $5,280, Print Shop $1,449 and Telephone Communications $744 138,346.25 6.33% Turnover (8,111.25) -11.70% Unfavorable Filing Fees ($4,327) due to Increase In volume. Unfav. Professional Services ($7,711) partially offset by favorable FA Expendable Equipment Expense $4,008. 523,871.00 607,713.46 618,248.93 (10,535.47) -1.73% Unfavorable Mail Room ($8,399) and Print Shop ($2,091) $ 2,732,661.00 $ 2,863,568.08 $ 2.743,868.55 $ 119,699.53 4.18% $ 15,478,028.00 $ 15.661,251.37 $ 14,334,098.92 $ 1,327,152.45 524,899.00 571,823.99 285,836.86 285,987.13 3,179,193.00 5,231,914.14 5,213,897.96 18,016.18 89,388.00 89,388.00 $ 19,182,120.00 $ 21,554,377.50 $ 19,923,221.74 $ 1,631,155.76 11/18/2004 $ 178,341.00 $ 178,341.00 $ 180,132.86 $ (1,791.86) -1.00% 2,800.00 2,800.00 11.50 2,788.20 99.58% Fay. due to decrease in travel and conference expenses 13,570.00 13,570.00 12,169.76 1,400.24 10.32% Fay. due to decrease in printing expenses $ 194,711.00 $ 194,711.00 $ 192,314.42 $ 2,396.58 1.23% 4.01% 11.27% 4.28% 4.54% COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Controllable Personnel Controllable Operating Non-Controlli ble Operating Support Servicus Controllable Personnel Controllable Operating Non-Controllible Operating Department Total Controllable Personnel Controllable Operating Non-ControllEble Operating $ 1,166,887.00 $ 1,194,318.77 $ 1,137,489.73 $ 56,829.04 33,353.00 145,353.00 132,331.59 14,021.41 961,851.00 1,056,730.25 1,012,293.20 44,437.05 $ 1,345,228.00 $ 1,372,659.77 $ 1,317,622.59 $ 55,037.18 36,153.00 149,153.00 132,343.39 18,809.61 975,421.00 1,070,300.25 1,024,462.96 45,837.29 $ 2,358,802.00 $ 2,592,113.02 $ 2,474,428.94 $ 117,684.08 4.76% 9.58% Fay. due to less auction expenses and equipment repairs & maint. 4.21% Fay. due to less than anticipated micrographics & reproductions $ 2,162,091.00 $ 2,397,402.02 $ 2,282,114.52 $ 115,287.50 4.81% 11/20/2004 Administration Controllable Personnel Controllable Operating $ 341,449.00 $ 341,449.00 $ 2,525.00 2,525.00 344,153.33 $ 65,358.92 (2,704.33) (62,833.92) -0.79% - -2488.47% - Non-ControllEble Operating 36,541.00 82,057.00 39,628.28 42,428.72 51.71% - Facilities Englraering Controllable Personnel Controllable Operating $ 904,017.00 $ 907,017.00 $ 907,762.34 $ 107,400.00 116,164.00 107,942.77 Non-Controlli ble Operating Transfers Ou' 97,906.00 90,116.91 54,000.00 54,000.00 88,785.85 54,000.00 Note: Encumbrance of $63,630 will be corrected in FY 2005. -0.28% -46.01% 25.42% 0.00% Comm, OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES FACILITIES MANAGEMENT ADOPTED AMENDED FY 2004 BUDGET BUDGET ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Expenditure minimally higher than forecasted costs. Project construction costs of $63,260 were encumbered in Facilities Management Administration in the General Fund, rather than in the Project Work Order Fund, causing the variance. The classification of this encumbrance has been corrected for FY 2005. FY 2004 expenditures did not exceed FY 2004 appropriations. Fay. IT Operations due to Third Quarter budget amendment, which reallocated IT Operations appropriations to GF/GP departments. $ 380,515.00 $ 426,031.00 $ 449,140.53 $ (23,109.53) -5.42% (745.34) -0.08% - Overtime costs incurred for capital project activity. 8,221.23 7.08% - Fay. Expendable Equipment $2,000 for delay of office furniture replacement; lay. Professional Services balance $1,487 for capital project costs ; and fay. Testing Materials $1,743 based on testing requirements. 1,331.06 1.48% - Fay. Print Shop and Mail Room costs. 0.00% 0.75% $ 1,163,323.00 $ 1,167,297.91 $ 1,158,490.96 $ 8,806.95 Department Total Controllable F'ersonnel Controllable Operating Non-Controlli ble Operating Transfers Ou $ 1,245,466.00 $ 1,248,466.00 $ 109,925.00 118,689.00 134,447.00 172,173.91 54,000.00 54,000.00 1,251,915.67 $ (3,449.67) 173,301.69 (54,612.69) 128,414.13 43,759.78 54,000.00 -0.90% $ 1,543,838.00 $ 1,593,328.91 $ 1,607,631.49 $ (14,302.58) 11/23/2004 Controllable Operating Non-Controllable Operating Human Resources Controllable Personnel Controllable Operating Non-Controllable Operating Employee Relltions Controllable Personnel Controllable Operating Non-Controllable Operating 10,219.00 10,219.00 5,342.30 $ 8,971.00 104,709.93 105,060.77 225,278.00 326,088.42 (100,810.42) 228,018.00 248,480.71 (20,462.71) Primarily due to fay. expense in Info Tech Operations $5,951, Mail Room $3,992, and Print Shop $9,763, which were less than anticipated. Turnover. $ 3,210,698.00 $ 642,175.00 706,554.00 3,297,483.39 672,175.00 1,166,341.95 5.01% -5.28% -0.07% 2.51% COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES HUMAN RESOURCES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2004 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administratimi Controllable Personnel $ 289,929.00 $ 289,929.00 $ 292,351.95 $ (2,422.95) -0.84% Expenditure minimally higher than actual cost. 4,876.70 47.72% Savings attributed to lower use of Personal Mileage $294, Outside Printing $1,000, Travel and Conference $,1379, Memebership, Dues and Pub. $920, Communications $439 and purchase of Office Supplies $852. (350.84) -0.34% Primarily due to unfav. Print Shop expense greater than anticipated. $ 309,119.00 $ 404,857.93 $ 402,755.02 $ 2,102.91 0,52% $ 2,230,083.00 $ 2,297,032.53 $ 2,154,152.71 $ 142,879.82 6.22% - 60,463.82 13.85% - Reduction in usage of Data Processing Supplies $5,128 and Office Supplies $4,497; Recruitment Expense fay. $44,896 based on hiring freeze earlier in the fiscal year Identification Supplies favorable $5,528 as the operation for issuing County badges is now under Facilities Management. 498,914.00 833,614.02 813,618.96 19,995.06 2.40% - $ 3,135,675.00 $ 3,567,324.55 $ 3,343,985.85 $ 223,338.70 6.26% $ 710,521.86 $ 685,829.79 $ 24,692.07 3.48% -44.75% Unfav. Legal Services expenses largely revolved around Sheriff union contract negotiations. -8.97% Print unfav. ($23,324) as expense for printing Merit Book and Natural Select material was greater than anticipated, offset by a savings in Mail Room expense $2,676, Turnover. 406,678.00 436,678.00 376,214.18 $ 690,686.00 225,278.00 198,669.00 $ 1,114,633.00 $ 1,163,817.86 $ 1,260,398.92 $ (96,581.06) -8.30% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $ 3,132,334.45 $ 707,644.90 1,167,160.44 $ 4,559,427.00 $ 5,136,000.34 $ 5,007,139.79 $ 165,148.94 (35,469.90) (818.49) 128,860.55 11/19/2004 Away •••••n••••••• -0.89% - Under appropriated Salaries and Fringe Benefits. -3.10% - (Unfav) increased costs for Family Independent Agency managed programs for neglected, abused, and delinquents. Includes unexpeceted prior year bills. 25.22% - Favorable Print Shop -2.99% ',009,955.34 $ 25,081,135.00 $ 25,302,062.26 $ 23,292,106.92 $ 2,009,955.34 4,795,356.16 4,667,799.66 4,197,974.00 (1,638.98) (233,725.49) 3,456.24 (231,908.23) 127,556.50 3,016,580.00 3,414,174.95 74,129.00 3,225,953.65 74,129.00 188,221.30 $ 32,295,689.00 $ 33,585,722.37 $ 31,259,989.23 $ 2,325,733.14 $ 10,931,521.00 $ 11,231,438.03 $ 10,509,428.78 $ 3,443,916.00 3,484,712.71 3,481,421.89 2,293,562.00 2,537,265.60 2,547,912.15 35,885.00 35,885.00 722,009.25 3,290.82 (10,646.55) $ 183,434.00 7,476,673.00 $ 183,434.00 $ 185,072.98 $ 7,547,923.00 7,781,648.49 13,705.00 13,705.00 10,248.76 $ 7,673,812.00 $ 7,745,062.00 $ 7,976,970.23 $ $ 36,196,090.00 $ 36,716,934.29 $ 33,986,608.68 $ 15,118,563.00 15,827,991.87 15,930,870.04 5,323,847.00 5,965,145.55 5,784,114.56 110,014.00 110,014.00 2,730,325.61 (102,878.17) 181,030.99 COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 16,668,999.00 $ 17,289,301.34 $ 16,574,647.82 $ Administration Controllable Personnel Controllable Operating Non-Controllable Operating Health Controllable Personnel Controllable Dperating Non-Controllable Operating Transfer Out Children's Village Controllable 3ersonnel Controllable Dperating Non-Controll able Operating Transfer Out Department It tal Controllable 3ersonnel Controllable IDperating Non-ControlLable Operating Transfer Out 7.94% - Fav turnover, partially offset by (unfav) overtime due to high activity in Health Clinic ($32,893), and Environmental Health ($159,710). 2.66% - Favorable Personal Mileage, $74,062, due to job reassignments. Favorability in Substance Abuse $65,844, which will be carried forward in FY2005 for Substance Abuse Programs partially offset by (Unfav.) ($12,350), adjustment of prior years revenue. 5.51% - Favorable Building Space. 0.00% - Upgrade Health Lab and office renovations to meet HIPAA compliance for privacy. 6.92% 6.43% - Turnover. 0.09% - Favorable Ambulance due to decrease in emergency medical services. -0.42% - (Unfav.) Radio Communications. 0.00% - Purchase a114 radios for Secure Detention Facility. 7.44% -0.65% 3.03% 0.00% 714,653.52 4.13% $ 56,638,500.00 $ 58,620,085.71 $ 55,811,607.28 $ 2,808,478.43 4.79% 11/19/2004 Public Services - Admin. Controllable Personnel Controllable Operating Non-Controllible Operating COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Veteran's Send:es Controllable F ersonnel Controllable Operating Non-Controlla AO Operating $ 163,502.00 $ 163,502.00 $ 165,318.07 $ (1,816.07) -1.11% Expenditure minimally higher than forecasted costs. 7,800.00 7,800.00 2,89922 4,900.78 62.83% Fay. Travel and Conference $2,000, Communication $1,000. Workshop & Meeting $1,000, Personal Mileage $500, Service Mementos $510, Office Supplies 3178, Membership, Dues & Publication $77 offset by unfav Miscellaneous ($364). 6,582.00 6,582.00 6,393.80 188.20 2.86% Fair. Motor Pool. $ 177,884.00 $ 177,884.00 $ 174,611.09 $ 3,272.91 1.84% 1,318,306.00 $ ,333,424.99 $ 1,312,918.34 $ 20,506.65 1.54% Turnover. 253,379.00 249,379.00 205,765.19 43,613.81 17.49% - Fay. Soldier Burial $35,092 and soldier Relief $1,859 as number of qualifying deaths is lower than anticipated; Equip Repairs & Maim $1,200, Fees/Per Diems $215, Membership, Dues & Publication $661, Personal Mileage $942, Service Mementos $1,886, Travel and Conference $698 and Office Supplies 5846 lower due to conscious decision to minimize expenditure. 229,818.00 228,356.14 225,588.09 2,768.05 1.21% Fay. Motor Pool, Mail Room, Print Shop, and Telephone Communication. 1,801,503.00 $ 1,811,160.13 1,74.4,271.62 $ 66,888.51 3.69% Community Cot rections Controllable F ersonnel 2,839,850.00 $ 2,836,325.56 $ 2,774,419.39 $ 61,906.17 2.18% - Turnover. Controllable Operating 511,998.00 781,401.28 988,784.50 (207,383.22) -26.54% - Unfav. Grant Match ($209,088) due to Increased residential treatment costs not appropriated by the state: Rent (514,638). Fay. Contracted Services 0,399 and Testing Material 510,931 lower than budgeted. Non-Controlla)le Operating 493,101.00 630,657.29 629,326.51 1,330.78 0.21% Fav. Motor Pool $1,831 and Mail Room $1,238 offset by unfav. Convenience Copier ($1,963). Transfer Out 0.00% $ 3,844,949.00 $ 4,248,384.13 5 4,392,530.40 S (144,146.27) -3.39% MSU Ext. - Oakland County Controllable P arsonnel Controllable C perating Non-Controlial de Operating $ 682,568.00 $ 704,765.77 $ 663,379.49 $ 41,386.28 5.87% - Turnover. 104,978.00 209,700.65 174,814.17 34,886.48 16.64% Fav. Car Allowance $4,813, Membership, Dues & Publication $1,303, Miscellaneous $3,760, Professional Services $7,967, Recognition Events $6,796, Travel and Conference $5,241, Workshops & Meeting $1,874 and Data Processing Supplies $3,018 due to conscious decision to minimize expenditures. 353,834.00 361,379.77 336,552.69 24,827.08 6.87% Fair. Info Tech Operations, Motor Pool, Mail Room, Print Shop, Convenience Copier, and Telephone Communications. $ 1,141,380.00 $ 1,275,846.19 $ 1,174,746.35 $ 101,099.84 7.92% Medical Examlnar Controllable P arsonnel $ 2,652,948.00 $ 2,663,280.51 $ 2,686,116.00 S (2.2,835.49) -0.86% - Fay. Turnover $51,302. Unfav. Overtime ($74,137) due to increase case load from Genesee County. Controllable Operating 451,912.00 517,178.78 548,893.65 (31,714.87) -6.13% - Fav. Transport Service $24,064 costs lower than budgeted. Unfav. Film and Processing ($11,865), Laboratory Supplies ($38,033), and Freight & Express ($4,421) due to increased autopsies caseload for Genesee County to be offset by revenues. Non-Controlialile Operating 849,034.00 887,772.33 868,640.94 19,131.39 2.15% Fay. Equipment Rental, Motor Pool, Mail Room, and Convenience Copier. 3,953,894.00 $ 4,068,231.62 $ 4,103,650.59 5 (35,418.97) -0.87% Animal Control Controllable Parsonnel 1,566,985.00 1,562,781.38 S 1,487,705.69 S 75,075,69 4.80% - Turnover. COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Controllable ,3perating 95,896.00 73.608.10 94,295.35 (20,687.25) -28.10% Unfav. Medical Supplies ($16,152), Office Supplies ($2,877), and Equipment Replacement ($1,700) due to higher anticipated re-organization costs. Non-Controltible Operating 524,397.00 587,380.91 524,203.84 63,177.07 10.76% - Fay. Info Tech Imaging Development and Mail Room. - $ 2,187,278.00 $ 2,223,770.39 $ 2,106,204.88 $ 117,565.51 5.29% Circuit Court F robatlon Controllable 3ersonnel $ - $ - $ - 0.00% Controllable Dperating 42,539.00 42,539.00 38,228.39 4,310.61 10.13% - Fay. Office Supplies $6,952 and Personal Mileage $250 as usage Is lower than anticipated. Unfav. Interpreter Fees ($3,000) expenses were not included In the budget. Non-Controlt ible Operating 794,389.00 779,573.47 776,529.92 3,043.55 0.39% - Fay. Info Tech Operations $1,101, Mail Room $556, Print Shop $2,951, Telephone Communications $2,646 offset by unfav. Convenience Copier ($4,210). $ 836,928.00 $ 822,112.47 $ 814,758.31 7,354.16 0.89% Department Tc tal Controllable ,lersonnel $ 9,224,159.00 $ 9.264,080.21 $ 9,089,856.98 $ 174,223.23 1.88% ,4„ Controllable ,3peratIng 1,468,502.00 1,881,606.81 2,053,680.47 (172,073.66) -9.15% La Non-Controllable Operating 3,251,155.00 3,481,701.91 3,367,235.79 114,466.12 3.29% Operating Transfer Out 13,943,816.00 $ 14,627,388.93 $ 14,510,773.24 $ 116,615.69 0.80% COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES COMMUNITY AND ECONOMIC DEVELOPMENT AMOUNT ADOPTED AMENDED FY 2004 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Pei sonnel Controllable Op :rating Non-Controllablo Operating $ 789,074.00 $ 794,924.03 $ 722,449.43 $ 72,474.60 9.12% - Turnover 744,845.00 653,443.79 307,814.59 345,629.20 52.89% - Fay. Professional Services $131,122 and other operating accounts $15,409 for the NO HAZ Program, reflecting reduced level of program collection events in FY 2004 (reimbursement of program costs - from participating communities was also less than budget). Also, fay. Professional Services $125,927; Legal Services $12,500; Printing $20,015; Information Supplies $10,724; Workshops & Meetings $7,717; Travel & Conference $4,487; and Memberships, Dues & Publications $4,538 for the Solid Waste Resource Management Unit, reflecting level of program activity in FY 2004. Additionally, fay. Travel & Conference $7,879 due to timing of trade mission travel. 129,154.00 209,744.82 201,116.67 8,628.15 4.11% - Fay. Print Shop $4,229 and Convenience Copier $3,131 for Solid Waste Resource Mgmt. Unit. $ 1,663,073.00 $ 1,658,112.64 $ 1,231,380.69 $ 426,731.95 25.74% Planning and Economic Development Services Controllable Personnel $ 3,036,948.00 $ 2,992,523.25 $ 2,857,789.44 $ 134,733.81 4.50% - Turnover Controllable Operating 465,800.00 895,730.89 598,252.52 297,478.37 33.21% - Fay. Professional Services $175,811; Business Recruitment $67,449; Printing $30,403; Expendable Equipment $21,828; and DP Development $7,942. The majority of this favorability is funding for the initial year Of the Emerging Sectors Program and will be carried forward to the FY 2005 Budget, including Professional Services $75,000; Business Recruitment $70,000; Printing $25,000; and Expendable Equipment $20,000. Fav. Professional Services $42,950 will also be carried forward to 41. the FY 2005 Budget for the rescheduled development and production of Oakland County Street Maps and Atlases and fav. DP Development $6,000 will be carried forward for One Stop Shop business analyst software. Additionally, Professional Services costs were $26,000 less than contracted costs for the National Main Street Program in FY 2004. Non-Controllable , Operating 860,283.00 782,103.57 792,552.06 (10,448.49) -1.34% - Unfav. IT Operations ($8,560) and Print Shop ($4,439) due to higher utilization of inside Print Shop. $ 4,363,031.00 $ 4,670,357.71 $ 4,248,594.02 $ 421,763.69 9.03% Community and h ome Improvement Controllable Per.:onnel Controllable Opt rating Non-Controllable Operating - $ 350,173.00 350,173.00 0.00% - $ 350,173.00 $ 350,173.00 $ 0.00% Department Total Controllable Penionnel $ 3,826,022.00 $ 3,787,447.28 $ 3,580,238.87 $ 207,208.41 5.47% Controllable Operating 1,210,645.00 1,899,347.68 1,256,240.11 643,107.57 33.86% Non-Controllable Operating 989,437.00 991,848.39 993,668.73 (1,820.34) -0.18% Transfer Out - - - - 0.00% $ 6,026,104.00 $ 6,678,643.35 $ 5,830,147.71 $ 848,495.64 12.70% = 11/19/2004 $ 1,106,880.00 $ 1,060,014.00 $ 5,980.76 $ 1,054,033.24 99.44% $ 687,508.00 $ 687,508.00 $ 2,485.43 $ 685,022.57 99.64% Note revenue offset. 328,717.00 328,717.00 3,006.74 325,710.26 99.09% 90,655.00 43,789.00 488.59 43,300.41 98.88% COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES COMMUNITY AND ECONOMIC DEVELOPMENT/WORKFORCE DEVELOPMENT ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Workforce C evelopment Controllablo Personnel Control!obit: Operating Non-Contrc liable Operating Department Total Controllable Personnel Controllable Operating Non-Contrc liable Operating $ 687,508.00 $ 687,508.00 $ 328,717.00 328,717.00 90,655.00 43,789.00 2,485.43 $ 685,022.57 99.64% 3,006.74 325,710.26 99.09% 488.59 43,300.41 98.88% - Favorability reflects expenditure pass-through of Workforce Investment - Act grant funds. Minimal County General Fund dollars were required for expenditures not covered by grant funding. $ 1,106,880.00 $ 1,060,014.00 $ 5,980.76 $ 1,054,033.24 99.44% 11/19/2004 BUDGET AS ADOPTED BUDGET AS ADJUSTED FY 2004 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION 15,000.00 1,233,733.00 1,500,000.00 150,000.00 9.620,616.00 $ 12,539,149.00 15,000.00 400,000.00 1,233,733.00 3,500,000.00 150,000.00 500,000.00 9,620,616.00 15,629,820.63 $ 2,100.00 $ 400,000.00 $ 1,221,303.85 $ 1,500,000.00 $ 118,108.50 $ 31,891.50 500,000.00 $ 9,620,616.00 $ $13,583,782.98 $ 2,046,037.65 86.00% 1.01% 57.14% includes funding for North Western Highway Extension which will be carried forward. 21.26% Fay. due to less than anticpated increased in enrollments. 0.00% 13.09% 12,900.00 - $ 12,429.15 $ 2,000,000.00 $ 3,630,327.00 $ 2,903,868.85 $ 3,120,984.00 $ (217,115.15) -7.48% Unfav. due to additional requests for Building Maintenance. $ 19,800.00 $ - -43.95% 16.99% -3.98% 19.800.00 24,373.63 166,298.00 (8,703.00) 4,140.00 (6,620.00) Unfav, due to increased activity. Fav. Less than anticipated Insurance Premiums $9,160, unbudgeted Fidelity Bond for bonded employees, ($15,780). $ 28,503.00 $ 20,233.63 $ 172,918.00 55,000.00 1,700.00 (5,691.00) (1,118.00) 49,891.00 (143,676.00) 0.00% Less than anticipated use of program. 48,382.00 100.00% 860,944.00 100.00% 67,671.00 100.00% 16,270.31 100.00% 98,839.35 100.00% 45,423.00 0.00% 1,024,849.20 100.00% 41,993.00 100.00% 10,569.00 100.00% 4,880.00 100.00% 4,000.00 0.00% 1,348.00 0.00% 0.00% 2,081,492.86 100.00% Funds will be used for Budget Transition. COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES NON-DEPARTMENTAL INON-DEPARTARTIV ENT APPROPRIATIONS COUNTY OPERATIONS County ExpenditclIeS (210000) Ambulance GIS Automation Insurance Fund Insurance Surety Bonds Miscellaneous Road CommIssicnICurrent Drain Assessment Road Commissicrigri Party Agreement Senior Citizen Proscriptions West Nile Virus Transfer to CCM onent Unit Total COUNTY BUILDINGS (2200001320000) STATE AND FEDERAL - COUNTY ASSOCIATIONS (230000) $ 300,000.00 $ 300,795.60 1,007,701.82 (706,906.22) Area Wide Water Duality Assoc of Metro Sew oge Agencies Michigan Assoc. of Countlea National Assoc. of Counties S.E.M.C.O.G. Traffic Improvement Association Total SUNDRY EXPENSE (240000/270000) $ 55,000.00 1,700.00 65,000.00 20,800.00 579,000.00 30,000.00 751,500.00 55,000.00 - $ 1,700.00 - 65,000.00 70,691.00 $ 20,800.00 21,918.00 $ 579,000.00 579,000.00 30,000.00 30,000.00 $ 751,500.00 $ 701,609.00 100.00% 100.00% -8.76% Reflects actual fees. -5.38% - Reflects actual fees. 0.00% 0.00% 6.64% -235.01% Unfav. DTRF Loan Payback, ($522,000) which is reserved in fund balance though not budgeted. RESERVED FOR TFANSFERS (290000) Expenditures Administrative Leave Basic Read justm ont Budget Task Classification an Rate Change Contingency Emergency Salaces Grant Match Info Tech Develo xnent Legislative Exper se Misc. Capital Out ay Overtime Approp. iation Workshops and Meetings Salary Adjustrner t Summer Employ( es Salary Appropriation Total (600,000.00) (143,676.00) 209,382.00 48,382.00 820,554.00 860,944.00 225,000.00 67,671.00 200,000.00 16,270.31 1,267,500.00 98,839.35 6,755,409.00 45,423.00 6,164,375.00 1,024,849.20 180,495.00 41,993.00 75,000.00 10,569.00 53,000.00 4,880.00 4,000.00 4,000.00 0.00 1,348.00 365,128.00 - $ 15,719,843.00 2,081,492.86 90.xis COUNTY OF OAKLAND FY 2004 YEAR END REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2004 FAVORABLE ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT EXPLANATION Transfers to Other Funds (310000) Bidg Authority (Debt) $1,555,919.00 $1,445,981.00 $1,445,981.29 ($0.29) 0.00% Bldg Fund (Capital Improvement Prog.) 2.350.000.00 8,453.477.00 8.453.477.00 $ - 0.00% CLEMIS 1,950,800.00 2,987.746.00 2,987,746.00 $ - 0.00% Cops More Grant - 11,254.00 11254.00 $ - Information Techm+logy 2.500,000.00 5,196,499.00 5.175,134.96 $ 21,364.04 0.00% Fire Records Mans gement - 469.500.00 441,300.00 $ 28200.00 VEBA - 50,890,224.00 50,890,224.17 $ (0.17) Motor Pool - 7,500.00 7,500.00 $ - 0.00% Oak. Enhancemen -Community Partnership 55,700.00 55,700.00 55,700.00 0.00% Total $ 8,412,419.00 $69,517,881.00 $69,468,317.42 $ 49,563.58 0.07% TOTAL NON-DEPT APPROPRIATIONS $ 41,353,238.00 $ 91,185,358.94 $ 87,882,395.22 $ 3,302,963.72 3.62% No appropriation is recommended for the current year. Additional Revenue Sharing funds will be designated for capital improvements at year end. TRANSFER To GE slERAL PURPOSE FUNDS (310000) Health Fund $ 25,526,822.00 $ Juvenile Maintenai ice Fund 15,989,045.00 Social Welfare Fund 15,000.00 $41,530,867.00 26,134,566.21 $ 22,711,027.36 $ 3,423,538.85 13.10% 17,891,547.84 18,912,136.85 $ (1,020,589.01) -5.70% 15,000.00 374.91 14,625.09 97.50% $44,041,114.05 $41,623,539.12 $ 2,417,574.93 5.49% TOTAL EXPENDITURES $ 82,884,105.00 $ 135,226,472.99 $ 129.505,934.34 $ 5,720,538.65 4.23% 90.xls 11/79/9(1(1.4 FY 2004 BUDGET AMENDMENTS FY 2004 BUDGET AS ADOPTED BUDGET AMENDMENTS M.R. #03306 - 10/30/2003 Human Services - MDEQ Reimbursement Acceptance M.R. #03324 - 11/20/2003 County Executive - ERP - 2003 ODP Homeland Security Assessment & Strategy Application / Acceptance Grant M.R. #03339 - 12/11/2003 Sheriff - Use of Forfeited Funds for DARE, Internet and Drug Awareness M.R. #03356 - 12/11/2003 County Executive - ERP - 2003 ODP Homeland Security Exercise Grant M.R. #03357 - 12/11/2003 Public Services / Animal Control - Reorganization $ 360,443,936.00 $ 67,934.00 $ 20,000.00 $ 25,000.00 $ 17,000.00 $ (49,590.00) M.R. #03326 - 1211112003 $ 4,395,812.00 Department of Management & Budget - E - Financial System - Phase I M.R. #03367 - 12/11/2003 $ 144,032.00 Sheriff - Patrol Contract with Independence Township M.R. #03368 - 12111/2003 $ 70,464.00 Sheriff - Patrol Contract with Oxford Township TOTAL AMENDED BUDGET AS OF 12/31/2003 (1ST QUARTER) $ 365,134,588.00 M.R. #03358 - 12/11/2003 $ 205,570.00 Treasurer - e-Tax @ccess Project M.R. #03370 - 01/22/2004 $ 107,860.00 Circuit Court - Use of Mediation Funds M.R. #04012 - 01/22/2004 FY 2003 Year End Report Drain Commissioner - Watershed Management Human Services - Renovations @ Health South CLEMIS & Emergency Communications - Fire Records Mgmt BOC - Library Computers Drain Commissioner - Water and Sewer Master Plan M & B - FY 2003 Encumbrance for Purchase Orders $ 432,479.00 51,497.00 95,700.00 30,000.00 1,500,000.00 1,356,929.84 Total $ 3,466,605.84 48 M.R. #04013 -0210512004 Information Technology - Emergency Response Tech. Improvement M.R. #04014 - 02/05/2004 Information Technology - Comstat / Crime View Web Site M.R. #04023 - 02/05/2004 Circuit Court - Attorney Appointment Program M.R. #04022 - 02/0512004 Division of Waste Resources - Interlocal Haz/Waste M.R. #03369 - 02105/2004 Public Services - Medical Examiner Fee Adjustments M.R. #04049 - 0310412004 Sheriff - FY 2004/2005 Automotive Theft Prevention Grant KR. #04036 - 03/04/2004 52nd District Court - Rochester Hills - Add Staff in Probation Unit M.R. #04037 - 03/04/2004 Sheriff - Use of Forfeited Funds for Equipment M.R. #04052 - 03/04/2004 M & B Equalization - IT Contract for BS & A Software M.R. #04072 - 03/18/2004 FY 2004 First Quarter Forecast and Amendments M & B - FY 2003 Carry Forwards CLEMIS & Emergency Communications - COPS More Grant Public Services - Community Corrections - Drug Testing Sheriff - Special Deputy - Outside Prisoner Housing Total M.R. #04063 - 03/18/2004 52nd District Court - Additional Staff in Probation Unit M.R. #04064 - 03/18/2004 Sheriff - Law Enforcement Services with Parks and Recreation TOTAL AMENDED BUDGET AS OF 03/31/2003 (2ND QUARTER) M.R. #04068 - 04/22/2004 Road Commission One Time Funding for Road Projects M.R. #04103 - 05/06/2004 Cleric/Register of Deeds - New Notary Application Fees $ 250,000.00 $ 250,000.00 $ 5,000.00 $ (109,000.00) $ 55,250.00 $ 2,450.00 $ 80,769.00 $ 152,000.00 $ 89,388.00 $ 3,172,673.00 $ 57,750.00 $ 13,440.00 $ 372,934,343.84 $ 400,000.00 $ 16,923.00 $ 2,287,419.00 11,254.00 117,000.00 757,000.00 49 $ 861,180.00 17,250.00 $ 374,407,576.15 $ 752,991.00 1,730.00 $ (88,068.00) $ 50,890,224.00 $ 75,544.00 $ 2,057,665.00 (1,950.00) M.R. #04104 - 05/06/2004 Clerk/Register of Deeds - New Notary Service Charge Fees M.R. #04110 - 05/06/2004 County Executive - Emergency Response - Power Outage Grant M.R. #04118 - 05/06/2004 Public Works - 2004 Gypsy Moth Suppression Spray Contracts M.R. #04137 - 06/03/2004 FY 2004 Second Quarter Forecast and Amendments Planning & Development - Trade Mission 65,000.00 Community Corrections - IT Development 32,000.00 Health - West Nile Virus Program 500,000.00 Clerk/Register of Deeds - Civil Action Fees 215,000.00 Emergency Response and Prep (ERP) - Federal Grants (17,000.00) Health - Convention Facility/Liquor Tax (91,820.00) Sheriff - Capital Equipment 40,000.00 Human Resources - Intern/Print Shop 79,000.00 Public Services - Animal Control 39,000.00 Total M.R. #04143 - 06/17/2004 Sheriff - Increase in Fees for the Records Unit TOTAL AMENDED BUDGET AS OF 06/30/2004 (3rd QUARTER) M.R. #04152 - 07/22/2004 Information Technology - Thin Client Proposal Phase ll M.R. #04155 - 07/22/2004 Sheriff - Renaissance Festival Contract M.R. #04156 - 07/22/2004 Sheriff - Royal Oak Twp. Contract Amendment #1 M.R. #04170 - 08/0512004 Management & Budget - Oakland County Retirees Health Care Transfer M.R. #04178 - 08/05/2004 Sheriff - Bloomfield Twp. Auxilary Deputy Contract M.R. #04185 - 08105/2004 Facilities Management - Security Enhancement Project M.R. #04189 - 08/2612004 Sheriff - Fire Dispatch Amendment with N.O.C.F.A. 1,692.00 $ 71,765.31 $ 104,422.00 50 M.R. #04193 - 08/26/2004 County Executive - ERP FEMA Grant Acceptance M.R. #04188 -08126/2004 Sheriff - Royal Oak Twp. Contract Amendment #2 M.R. #04243 - 09/0912004 Sheriff - Off Road Vehicle Grant Acceptance M.R. #04246 - 09/09/2004 FY 2004 Third Quarter Forecast and Amendments CLEMIS - Jail Management System CLEMIS - Equipment Replacement Information Technology - Technology Upgrades Information Technology - G.I.S. Enhancements Management & Budget - Purchasing CRIMP Human Services - Jail Clinic Furniture Human Services - Radios for Children's Village Human Services - Satellite Centers Public Services - Community Corrections Public Services - Medical Examiner Circuit Court - Institutions Cost Increase Clerk - Mortgage/Refinancing Activities Sheriff - Jail Overcrowding Management & Budget - Equalization Tax Notices Central Services - Recored Retention Shelving Comm & Econ Dev. - Emerging Sectors Program Non-Departmental - Increase Contingency $ 13,500.00 $ (12,561.00) $ 1,000.00 $ 630,746.00 780,000.00 873,000.00 255,000.00 2,431.00 13,370.00 35,885.00 79,900.00 100,000.00 60,000.00 1,300,000.00 595,000.00 1,278,000.00 50,000.00 110,000.00 107,052.00 82,737.00 $ 6,353,121.00 TOTAL AMENDED BUDGET AS OF 9/30/2004 (Year End) $ 434,450,772.15 51 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUND DEPARTMENT OF CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -34.75% - 25.80% - -7.96% 13.86% - !MICROGRAPHICS FUND (654) I REVENUES Outside Inside Total Rev .inues OPERATING EXPENSES $ 414,556.00 $414,556.00 $270,492.00 ($144,064.00) $ 329,104.00 $329,104.00 $413,997.81 $84,893.81 $ 743,660.00 $743,660.00 $ 684,489.81 ($59,170.19) $ 984,739.00 $1,104,376.00 $951,254.53 $153,121.47 Unfavorable due to a decline in number of external customers using microfilming. Favorable microfilming and photostat revenue due to an increase in new project activity. Favorable due to turnover, lower depreciation and fewer charges for Equipment Repairs & Maintenance, partially offset by higher Indirect Costs. NET NON-0 3ERATING REV $_ 23,000.00 $23,000.00 $7,550.76 ($15,449.24) -67.17% - Unfavorable due to lower interest rates on the funds investments. REVENUE CVER (UNDER) 0, EXPENDITURES Total Net As: ets - Beginning Total Net Ast ets - Ending $(218 079.00) ($337,716.00) ($259,213.96) $78,502.04 $1,590,364.00 $1,331,150.04 MICROGRAPHICS.xls 11/2012004 $437,500.00 $0.00 $0.00 $437,500.00 $0.00 $0.00 $0.00 $1,927.04 $0.00 $437,500.00 $ 0.00 $ $0.00 $ $437,500.00 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS SHERIFF'S OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2004 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES !SHERIFF AVIATIC N #680 OPERATING REVENUES: Outside Revenw Inside Revenue Total Rev anue OPERATING EXPIENSES NET INCOME (LOSS) BEFORE OPERATING TRAIISFERS NON-OPERATING REVENUE OPERATING TRANSFERS IN NET REVENUES OVER(UNDER) EXPENSES Total Net Assets - Eeginning Total Net Assets - Ending $1,927.04 $ 2.066,692.00 $ 2066,692.00 $ 1,594,042.41 § (472,649.59) $2,066,692.00 $2,066,692.00 $1,595,969.45 § (470,722.55) $1,629,192.00 $1,629,192.00 $1,158,469.45 $ 470,722.55 $437,500.00 $437,500.00 $875,000.00 , $1,312,500.00 . 0.00% First Time Billing to Outside Agency. -22.87% - Billing to Sheriffs GF budget for actual expenditures and principal payments for operating year. -22.78% 28.89% - Fay. Salary $44,300, Fringes $12,500 as a result of turnover, Depreciation Expense $82,500 as a result of change in depreciation method, Gas,Oil and Grease $34,700 due to usage, Equipment Repairs/Maintenance $211,400 due to usage and Insurance $14,000 due to lower premiums. 0.00% 0.00% 0.00% 0.00% 4.) 11/20/2004 IDRAIN EQUIPMENT FUND( 639) OPERATING REVENUES: Inside COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL. SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2004 VARIANCE BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Outside Total Revenue $2,131,508.00 $2,164,508.00 $1,706,720.57 ($457,787.43) -21.15% Unfav - Equipment Rental ($160,375) due to over estimate of billable equipment charges. Fav - Rebilled Charges $23,734 for increase in rebills to Internal Departments. Unfav. - Vehicle Rental ($323,492) due to over estimate of billable vehicle hours. Fay • Prior Year Expenditure $5,173 for Michigan FEMA assistance money for power black out. 738,23090 738,230.00 290,704.97 ($447,525.03) -60.62% Fay - Ext. Dispatch Services $1,575 per projected actual SCADA dispatch services to be billed to Non Operations and Maintenance CVT'S. Unfav - External Equipment Rental ($37,666) because project to convert microfilm to computer disk will not occur in year 2004. Unfav - External Rebilied Charges Revenue ($415,667) Is offset by favorable $298K variance In Contracted Services expense. Fav - Ext. SCADA Installation Fee $2,900 one-time Installation fee charged to Orion Township for sewer system. 2,869,738.00 2,902,738.00 1,997,425.54 (905,312.46) -31.19% OPERATING EXPENSES 2,888,736.00 2,921,736.00 3,253,842.21 (332,106.21) -11.37% • Fay- Salaries $18,178, Overtime $15,555 and Fringes $42,893 result from time and labor being based on historical charges. Unfav Communications ($14,199) for AT&T wireless invoice for AVL tracking system. Fair - Contracted Services $298,187 because of decrease In rebiliable repairs. Fay - Equipment Repair & Maint $26,357 because of increase in leased vehicles. Unfav - Indirect Costs ($22,409) increase In cost due to Maximus allocation rate change. Fay - Maintenance Equipment $10,345 less than anticipated equipment repairs. Fav - Maintenance Vehicles $25,935 due to increase in leased vehicles. Fay - Microfilming & Reproductions $40,000 because project to convert microfilm to computer disk will not occur in year 2004. Unfav - Protective Clothing & Equip. ($26,910) purchased gas detectors. Unfav Software Rental/Lease Purchase ($7,504) leased software for GIS system. Pay- Travel and Conference $6,731 less outside business consulting needed for GIS Implementation. Fair - Uniforms $51,870, Dry Goods and Clothing $14,760, and Employee Footwear $9,570 items being charged direct versus being part of Drain Equipment Fund charges. Unfav - Ad) Prior Years Revenue ($111,204) rebillable Invoices recorded in error now tracking Invoices through Accounts Receivable software. Unfav - Expendable Equipment Expense ($57,508) due to Increased capitalization threshold and equipment replacements. Fair - Maintenance Supplies $11,108 over estimated budget forecast compared to actual soendina. TRANSFER IN TRANSFERS (OUT) 0.00 118,034.00 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2004 VARIANCE BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Unfav - Materials and Supplies ($110,143) due to Increases in the following programs, Sewage Metering, Administrative, Miscellaneous Equipment and TV Vans. Unfav - Shop Supplies ($25,358) under estimated budget forecast compared to actual spending. Unfav - Maintenance Depart Charges ($14,716) for SCADA dispatch charges re- billed to lakes and drains. Unfav - Info Tech Operations ($217,962) due to increased leased computers, printers and software from IT. Unfav - Motor Pool ($169,946) budget not set to actual historical usage. Unfav - Telephone Communications ($36,049) department charged for replacement of phones, new parts, upgrades and Increased use of Nextel phones. Unfav - Insurance Fund ($83,949) insurance charged for department owned vehicles formerly billed through the Motor Pool Fund. NET INCOME (LOSS) BEFORE (18,998.00) (18,998.00) (1,256,416.67) (1,237,418.67) 6513.42% NON-OPERATING REVENUE/(EXPENSE) 77,182.00 77,182.00 116,435.40 39,253.40 50.86% Fay - Income from Investments $7,350 higher than anticipated investment return. Unfav - Gain (Loss) on Sale of Equip. ($3,677) and Fay - Gain on Sale of Vehicles $35,792 for sale of user owned hems at County Auctions. 0.00 0.00 0.00 0.00% 362,036.00 357,852.00 4,184.00 1.16% Fay - Transfer (Out) $4,184 for one-time Information Technology equipment charge is Included In the Information Technology operations expense. NET REVENUES OVER(UNDER) ($59,850.00) ($303,852.00) ($1,492,833.27) (S1,191,981.271 EXPENSES TOTAL NET ASSETS - BEGINNING 5,405,378.00 TOTAL NET ASSETS - ENDING $3,907,544)3 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2004 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT ---- _______ ----- --- --- !LIABILITY INSURANCE FUND 677 EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside evenue 197.00 $ 197.00 Inside Ruvenue $ 2,716,833.00 $ 2,850,331.66 $ 2,938,422.55 $ 88,090.89 3.09% - Fav. due to billing of fleet insurance for department owned vehicles offset by expenditures. T)tal Revenue $ 2,716,833.00 $ 2,850,331.66 $ 2,938,619.55 $ 88,287.89 OPERATING EXPENSE $ 2,146,229.00 $ 2,279,727.66 S 2,295,190.91 $ (15,463.25) -0.68% - Unfav. due to rebilling of fleet insurance offset by revenue. Fav. due to decrease in indirect costs and rent. CLAIMS PAID $ 1,500,000.00 $ 1,500,000.00 $ 287,416.40 $ 1,212,583.60 80.84% - Fay. due to decrease in claims settled. in TOTAL OPERATING EXPENSES 3,646,229.00 $ 3,779,727.66 $ 2,582,607.31 $ 1,197,120.35 31.67% OPERATING INCOME (LOSS) $ (929,396.00) $ (929,396.00) $ 356,012.24 $ 1,285,408.24 -138.31% NON-OPERATING REVENUE (EXPENSE) $ 400,000.00 $ 400,000.00 $ 144,727.45 $ (255,272.55) -63.82% Unfav. due to decrease in interest rates. NET REVENUES OVER/(UNDER) EXPENSES $ (529,396.00) $ (529,396.00) $ 500,739.69 $ 1,030,135.69 TOTAL NET ASSETS - BEGINNING 5,458,551.72 TOTAL NET ASSETS - ENDING S 5,959,291.41 11/18/2004 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2004 VARIANCE BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES fOFFICE EQUIPMENT FUND 664 OPERATING REVENUE - INSIDE $ 658,345.00 $ 658,345.00 $ 649,309.92 $ (9,035.08) -1.37% - Unfav, due to equipment replaced under the one time replacement plan OPERATING EXPENSE $ 689,651.00 $ 689,651.00 $ 727,181.27 $ (37,530.27) OPERATING INCOME (LOSS) $ (31,306.00) $ (31,306,00) $ (77,871.35) $ (46,565.35) -5.44% - Unfav, due to increase in indirect costs ($76,205) and increase in equipment purchased under one time replacement plan ($35,083). Fav. due to decrease in equipment repairs and maintenance $60,822 and decrease in depreciation $10,392. NET NON-OPEFATING REV (EXP) $ 31,306.00 $ 31,306.00 $ 19,699.66 $ (11,606.34) -37.07% Unfav. due to decrease in interest rates ($13,957) NET REVENUES; OVERAUNDER) EXPENSES , $ - $- (58,171.69) $ (58,171.69), TOTAL NET ASSETS -BEGINNING 3,636,311.07 TOTAL NET ASSETS - ENDING $ 3,578,139.38_ 11/18/2004 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 10,892,472.35 16,091,297.98 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2004 VARIANCE 'FRINGE BENE ITS FUND 678 BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE RETIREES F.OSPITALIZATION 27,194,338.00 27,194,338.00 27,658,578.69 464,240.69 1 71% RETIREMENT ADMINISTRATION 1,126,800.00 1,126,800.00 1,139,595.27 12,795.27 1.14% TUITION REIMBURSEMENT 335,000.00 335,000.00 339,341.05 4,341.05 1.30% EMPL. DEFERRED COMP. ADMIN. 1,500 00 1,500.00 1,500.00 0.00 0.00% EMPL. DEFERRED COMP. COUNTY 723,500.00 723,500.00 728,260.00 4,760.00 0.66% EMPLOYEE N-SERVICE TRAINING 1,562,400.00 1,771,782.00 1,572,360.60 (199,421.40) -11.26% DEFINED CONTRIBUTION PLAN 14,433,800.00 14,433,800.00 14,6.41,669.48 207,869 A8 1.44% GROUP LIFE 660,000.00 660,000.00 664,627.31 4,627.31 0.70% HOSPITALIZATION 26,132,000.00 26,132,000.00 24,964,444.52 (1,167,555.48) -4.47% - Unfav. Hospitalization contracts decreased by 150 due to FY2003 retirement incentive, turnover and hiring freeze. SOCIAL SECURITY 14,317,000.00 14,317,000.00 15,436,522.17 1,119,522.17 7.82% - Fax. Social Security (FICA) revenue follows FICA expense. DENTAL INSURANCE 2,983,900.00 2,983,900.00 3,016,703.21 32,803.21 1.10% OPTICAL INSURANCE 343,000.00 343,000.00 372,459.66 29,459.66 8.59% DISABILITY INSURANCE 861,600.00 861,600.00 867,763.65 6,163.65 0.72% SHORT-TERM DISABILITY 1,420,800.00 1,420,800.00 1,668,182.16 247,382.16 17.41% FRINGE 8E1, EFITS 705,261.00 705,261.00 726,873.09 21,612.09 3.06% WORKERS COMPENSATION 2,290,800.00 2,290,800.0.0 2,797,555.79 506,755.79 22.12% UNEMPLOYI4ENT COMPENSATION 350,000.00 350,000.00 354,624.01 4,624.01 1.32% SICK AND AI1NUAL LEAVE CASH-OUT 500,000.00 500,000.00 515,087.22 15,087.22 3.02% EXT - FLEX tiENEFIT DEDUCTIONS 131,675.00 131,675.00 487,567.87 355,892.87 270.28% - Fax. Employees opted to increase enhanced medical and life insurance coverages in the Flexible Benefits Program. EXT - FLEX IIEN HOSPITAL DEDUCTIONS 1,600,000.00 1,600,000.00 1,372,326.42 (227,673.58) -14.23% EXT - HOSPITALIZATION INSURANCE 400,000.00 400,000.00 245,816.64 (154,183.36) -38.55% EXT - DENTAL INSURANCE 75,000.00 75,000.00 18,387.19 (56,612.81) -75.48% EXT - OPTIC AL INSURANCE 2,0E10.00 2,000.00 2,266.79 266.79 13.34% EXT - FORFEITURES 10,00000 10,000.00 2,608.06 (7,391.94) _-73.92% EXT - PREMIUM ADJUSTMENT 0.00 0.00 1,500,000.00 1,500,000.00 0.00% - Fair Refund of portion of Aetna Premium Stabilization Fund. EXT - CHILD CARE FACILITY 0.00 0.00 28,979.70 28,979.70 0.00% INVESTMENT INCOME 540,410.00 540,410.00 236,324.39 (304,085.61) -56.27% - Unfav. Continued low investment rates. TOTAL REVEI IUE 98,700,784.00 98,910,166.00 101,360,424.94 2.450,258.94 2.48% OPERATING I:XPENSE RETIREES H DSPITALIZATION 27,194,338.00 27,194,338.00 27,194,338.00 000 0.00% RETIREMENT ADMINISTRATION 1,126,800.00 1,126,800.00 1,111,498.83 15,301.17 1.36% - SICK AND AT INUAL LEAVE CASH-OUT 500,000 00 500,000.00 1,136,341.52 (636,341.52) -127.27% TUITION REI OBURSEMENT 335,000.00 335,000.00 309,462.01 25,537.99 7.62% EMPL. DEFERRED COMP. ADMIN. 1,000.00 1,000.00 8,486.26 (7,486.26) -748.63% EMPL. DEFE 3RED COMP. PRINTING 500.00 500.00 0.00 500.00 100.00% EMPL. DEFE 213ED COMP. COUNTY 723,500.00 723,500.00 730,196.70 (6,696.70) -0.93% EMPLOYEE hl-SERVICE TRAINING 1,162,400.00 1,326,782.00 891,899.02 434,882.98 32.78% IN-SERVICE 'TRAINING - INFO TECH 400,000.00 445,000.00 200,559.72 244,440.28 54.93% DEFINED CONTRIBUTION PLAN 14,433,800.00 14,433,800.00 12,596,801.71 1,836,998.29 12.73% - Fair Result of the FY2003 retirement incentive. GROUP LIFE 660,000.00 660,000.00 633,003.18 26,996.82 4.09% HOSPITALIL iTION 28,132,000.00 28,132,000.00 27,066,856.71 1,065,143.29 3.79% - Fax. Hospitalization claims decreased as a result of the FY2003 retirement incentive, turnover and hiring freeze. SOCIAL SECURITY 14,317,000.00 14,317,000.00 15,433,715.98 (1,116,715.98) -7.80% - Unfav. FICA rate applied against actual salaries cost. DENTAL INSURANCE 3,058,900.00 3,058,900.00 2,996,970.14 61,929.86 2.02% OPTICAL INSURANCE 345,000.00 345,000.00 288,631.50 56,368.50 16.34% . DISABILITY II4SURANCE 2,282,400.00 2,282,400.00 2,527,570.91 (245,170.91) -10.74% FLEXIBLE BENEFIT PAYMENTS 421,675.00 421,675.00 223,271.54 198,403.46 47.05% PROFESSIOf IAL SERVICES 200,000.00 200,000.00 107,397.25 92,602.75 46.30% WORKERS C DMPENSATION 2,290,800.00 2,290,800.00 1,834,113.99 456,686.01 19.94% UNEMPLOYN ENT COMPENSATION 35o,00a 00 350,000.00 305,281.12 44,718.88 12.78% ACCOUNTING SERVICES 95,761.00 95,761.00 97,308.31 (1,547.31) -1.62% CHILD CARE FACILITY 260,410.00 260,410.00 244,726.91 15,683.09 6.02% INDIRECT COSTS 409,500.00 409,500.00 223,168.00 186,332.00 45.50% TOTAL EXPENSE 98,700,784.00 98,910,166.00 96,161,599.31 2,748,566.69 2.78% NET REVENUE OVERAUNDER) EXPENSE 0.00 000 5,198,825.63 5,198,825.63 FRINGE E ENEFITS.xls 11/2312004 FY 2004 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -7.95% - Unfav. due to fewer subrogation payments received -4.13% - Unfav, due to reduction in lease rates. 6.20% - Fay. reduction in Salaries and FB due to 1 mechanic on short term disability $34,849, decrease in professional services $17,500, decrease in depreciation-partol due to less purchased patrol vehicles put into service than anticipated $430,252, decrease in depreciation-motor vehicles due to vehicles sold $266,795. Unfav. due to increase in car washes ($10,071), increase in indirect costs ($47,047), increase in gas charges ($191,020), increase in parts & accessories ($89,632) and increase in tires ($12,990). 104,869.36 ($9,060.64) 4,641,072.03 (199,790.97) 4,745,941.39 (208,851.61) 5,389,865.84 356,355.16 6,544,601.91 $6,802,572.80 (643,924.45) 147,503.55 18.64% 453,293.34 23,293.34 (190,631.11) 170,796.89 -47.26% 448,602.00 20,102.00 4.69% 257,970.89 190,898.89 5.42% - Fav. due to gain on sale of vehicles. OPERATING EXPEASE OPERATING INCOME (LOSS) NON-OPERATING FIEVENUE (EXPENSE) NET REVENUE OVIER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES 'MOTOR POOL FU nID 661 OPERATING REVENUE: Outside Revenue Inside Revenue Total Reve nue OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN NET REVENUE OVERAUNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ADOPTED AMENDED BUDGET BUDGET 73,930.00 113,930.00 5,064,530.00 4,840,863.00 5,138,460.00 4,954,793.00 5,976,935.00 5,746,221.00 (838,475.00) (791,428.00) 430,000.00 430,000.00 (408,475.00) (361,428.00) 113,850.00 428,500.00 (294,625.00) 67,072.00 IMAIONG, CONVEtlIENCE COPIER AND PRINTING FUND 667 1 OPERATING REVENUES: Outside Revenue $135,035.00 Inside Revenue 2,966,223.00 Total Rever ue $3,101,258.00 $135,035.00 $313,055.48 $178,020.48 2,966,223.00 3,085,060.55 118,837.55 $3,101,258.00 $3,398,116.03 $296,858.03 3,145,615.00 3,145,615 00 3,334,135.38 (188,520.38) (44,357.00) (44,357.00) 63,980.65 108,337.65 2,000 00 2,000.00 2,077.88 77.88 ($42,357.00) ($42,357.00) 66,058.53 $108,415.53 773,837.86 $839 896 39 131.83% - Fay. due to increase of use of mail room and print shop by municipalities. 4.01% - Fav. due to increase in printing, added and updated copiers, and increase of paper used by departments. -5.99% - Unfav. due to increase of indirect costs of ($84,162), copier machine rental includes 4th quarter invoice for FY2003 in the amount of ($143,251) and increase of standard mail offset by revenue. 11/19/2004 FY 2004 ACTUAL AMENDED BUDGET $0.00 • $0.00 $2,372,332.72 $ 59,683,059.00 $62,055,391.72 $2,372,332.72 ($271,795.00) ($271,795,00) ($908,428.96) ($636,633.96) $ (182,946.82) $ 271,795.00 $ 271,795.00 $ 88,848.18 ($819,580.78) 0.00 3,191,913.50 ($819,580.78) 0.00 3,191,913.50 $0.00 0.00 0.00 $0.00 0.00 0.00 COUNTY OF OAKLAND FY 2004 YEAR END REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUDGET OAKLAND COUNTY INTERNATIONAL AIRPORT (581) VARIANCE FAV/(UNFAV) PERCENT 0.0000 EXPLANATION OF SIGNIFICANT VARIANCES $4,236,285.00 $4,236,285.00 $4,295,639.51 $59,354.51 $4,508,080.00 $4,508,080.00 $5,204,068.47 ($695,988.47) OPERATING REVENUE OPERATING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING F EVENUE TOTAL INCOME BE,ORE CONTRIBUTIONS A \ID TRANSFERS TRANSFER IN CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 1.40% - Favorable Landing Fee Concessions $11,995 due to increase in activity; Gain on Sale of Equipment $14,855; Reimb US Customs Service $119,337 due to rate increase and service to larger aircraft; Donations $15,318. Unfav. Aviation Gas ($39,952), Car Rental Concessions ($28,482) and Landing Fees ($32,961) unfav, due to lower usage than anticipated. -15.44% - Favorable Salaries and Fringe Benefits $30,847 due to turnover. Unfavorable Adjustment Prior Year Expense ($198,826) to reclassify the Master Plan for Oakland County from Fixed Assets; Indirect Costs ($48,274) due to rate increase; Depreciation ($474,529), which includes additional reporting of local and state depreciation as required by GASB 34. Gas, Oil and Grease ($4,034) and Office Supplies ($1,212) due to higher usage than anticipated. 234.23% -67.31% Unfav. Income from Investments lower than anticipated investment returns. 0.00% 0.00% Favorable Contributions $3,191,914 to record the Land Acquisition costs for the purchase of New Hudson Airport. 11/22/2004 $283,200.00 $294,450.00 23,950,839.00 23,950,839.00 $24,234,039.00 $24,245,289.00 5344 .735.59 23,748,524.07 $24,093,259.66 $50,285.59 (202,314.93) ($152,029.34) $24,364,289.00 $23,809,232.30 $555,056.70 $24,353,039.00 ($119,000.00) $65,000.00 $54,000.00 $0.00 ($119,000.00) $264,027.36 $403,027.36 $65,000.00 $55,512.69 (9,487.31) $54,000.00 $54,000.00 $0.00 $0.00 $393,540.05 $393,540.05 •MC111.1.11111•nn=156 $9,786,240.18 $10,179,780.23 'FACILITIES MAINTii.NANCE & OPERATIONS (#631) OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING F EVENUE TRANSFERS IN NET REVENUES OVER(UNDER) EXPENSES TOTAL NET ASSETS -BEGINNING TOTAL NET ASSET9 - ENDING 17.08% - Fax, for lease payments from CMH Authority at CMH Center and Stale of Michigan (Jobs Commission) at Oakland Pointe due to extended occupancy beyond original lease. -0.84% - Reduced Office Space Rental revenue ($593,535) due to demolition of former Work Release Facility and later than anticipated occupancy of new 52-3 Rochester Hills District Courthouse (9 months into FY 2004). -0.63% Reduced Office Space Rental revenue was offset by reduced expenditures required to operate and maintain these facilities. Fav. Maintenance Department Charges $325,171 and Refund of Prior Years Expenditures $58,098 partially offset this variance. 2.28% - Fay. Salaries and Fringe Benefits due to turnover $496,387; fav. Overtime $115,829 based on reduced snowplowing activity; fax. Maintenance Supplies & Materials $324,143; Sublet Repairs $195,349; Electrical Service $152,283 (contracted rate reduction); Natural Gas/Fuel Oil $97,629; Water & Sewage Charges $60,633 and Garbage Disposal Charges $25,5113. These favorable operating variances reflect reduced project activity in the first quarter due to the temporary freeze on project activity, as well as reduced operating and maintenance costs required for the former Work Release Facility (demolished) and the the new 52-3 Rochester Hills District Courthouse (partial year occupation). Favorability is partially offset by Indirect Costs ($94,020) due to determination of Indirect Cost charges subsequent to budget 338.68% formulation; Grounds Supplies ($116,317) due to reclassification of supply costs; Depreciation ($617,257) for a one-time depreciation adjustment due to reclassification of certain assets; Information Technology Operations ($61,675) due, in part, to pc replacements; and Telephone Communications ($36,220). -14.60% - Lower than anticipated interest rates on short-term investments. 0.00% -0.39% $144,127.00 $144,127.00 $0.00 0.30% 0.00% 0.00% 'PONTIAC MARKET (#261) OPERATING REVENUES - OUTSIDE OPERATING EXPER SES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS IN TRANSFERS OUT $144,127.00 $143,569.40 ($557.60) $144,127.00 $143,693.32 $433.68 $0.00 ($123.92) ($123.92) NET REVENUES OVER(UNDER) EXPENSES $0.00 0.00% $0.00 ($123.92) ($123.92) FY 2004 ACTUAL ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS FACILITIES MANAGEMENT VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING FACILITIES INTERNAL FORE.xls $10,880.81 $10,756.89 11/18/2004 !Information Technology - Telephone CommunicationS (675) OPERATING REVENUES Outside Inside OPERATING TRANSFERS IN Total $33,611.59 4,078,865.76 0.00 4,112,477.35 $34,747.00 $34,747.00 3,807,840.00 3,829,312.00 0.00 0.00 3,842,587.00 3,864,059.00 3,522,928.09 3,795,608.00 OPERATING EXPENSES 0.00 3,817,080.00 0.00 0.00 OPERATING TRANSFER 3 (OUT) $46 979.00 $46 979 00 $589,549.26 $542,570.26, 2,866 795.00 $3 456 344 26 OPERATING INCOME (LOSS) TOTAL NET ASSETS - BL61NNING TOTAL NET ASSETS - Ef IDING COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS INFORMATION TECHNOLOGY FY 2004 ACTUAL ADOPTED BUDGET 'Information Technology • Operations (630 AMENDED BUDGET VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES Outside Inside OPERATING TRANSFERS IN TOTAL OPERATING RE nd ENUES OPERATING EXPENSES $1,403,344.00 $1,429,924.00 51,238,267.83 ($191,656.17) -13.40% 22,829,281.00 23,015,684.00 22,855,721.45 (159,962.55) -0.70% 2,550,000.00 5,294,993.00 5,269,993.00 (25,000.00) -0.47% 26,782,625.00 29,740,601.00 29,363,982.28 (376,618.72) -1.27% 34,016,195.00 35,567,100.00 $29,569,776.58 5,997,323.42 Unfavorability due to less than projected estimate of Access Oakland ($164,630) on-line usage of new products offered through ©ccess Oakland program; ($50,200) decrease external customers requests. Unfav. Offset by favorable Interest earned on Investments $23,600. Unfav due to decrease in charges to OC Dept Development ($1,424,495), Imaging Oper & Dev ($42,450) Equalization Svcs ($22,135) . OC Dept Development is subject to change pending completion of rate study. Unfav. Partially offset by favorable CLEMIS Ops; Non-Govt Day & Oper. $1,046,896; OC Dept Oper $282,235 based on equip & svcs provided to requesting depts. Transfer from Radio decreased (25,000) for I.T. Help Desk. 16.86% - Favorability primarily due to Depreciation $3,690,318 for IT projects in progress not fully operational; Salary & FB $494,700 turnover, $793,475 stw maint; $598,990 Communications to eliminate low use connections; $4438,425 Equip,repairs & maint; $84,525 for reduction in staff travel. Partially offset by Unfav.(5103,025) due to increase usage in Data process supplies. OPERATING TRANSFERS (OUT) OPERATING INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS- EIIDING 0.00 (554,222.00) (554,222.00) 0.00 0.00% $7,233,570.00), ($6,380,721.00) ($760,016.30) $5,620,704.70 24,735,005.00 $23 974 988 70 Favorable due to higher than anticipated interest income $3,303, used equipment sold at County auction (51,135.41) -3.27% $505 and refund of prior year expenditure $502; offset by decreased usage by external customers ($5,446). 249,553.76 6.52% Favorable due to increased telephone use $246,543 and increased pager use $3,011. 0.00 0.00% 248,418.35 6.43% Salaries and fringes $19,095 fav., positions filled at lower levels. Communications $285,891 fay, due to rate reductions from vendors; Contract Svcs. $10,500 fay. due to in-house repairs; Equip. Repairs $31,338 lower than anticipated; Indirect cost unfav. ($58,222), rate set after budget; Maintenance equip. ($16,771) unfav., contract rate increase; Prof. Svc. $15,620 fay, anticipated expense unnecessary; Software purchase 294,151.91 7.71% ($6,548) unfavorable offset by rebill revenue; Software support ($8,114) unfav., Special projects $68,250 fav., projects postponed; Sublet repairs ($5,780) higher than anticipated volume; Travel $14,263 fav, due to cost cutting; Voice mail $36,300 lower than anticipated maint. contract; Prior year expenditure ($18,800) non-recurring item; Tower charges $22,259 fay. due to rate reduction. Expendable equipment ($96,760) 0.00 0.00% unfav. partially offset by $90,267 rebilled to users. Actual depredation ($5,641) higher than projection. Internal svc. $66,873 fay. overall primarily due to decreased usage Info Tech operations. FY 2004 ACTUAL AMENDED BUDGET Fay. due to E-911 Surcharge revenue $140,981 designated for new radio system. Antenna site rent fay. $2,780 due to CPI rent increase; External agency revenue is favorable $52,819 due to increased use and billing for replacement equipment; $50,000 favorable Adjust Prior Years Revenue due to Teletech settlement; $3,334 favorable Refund of prior year expenditure; $9,398 fay. Interest income due to higher cash balance. Unfav, leased equipment ($63,888) and Labor ($18,229) due to overall decreased usage and repairs to old system, partially offset by $39,865 increased Pans revenue. $259,312.58 3.45% (42,251.27) -416% 0.00 0.00% 217,061.31 -0.71% 4,948,435.00 11,572,828.00 0.00 6,438,470.93 7,633,793.11 0.00 $7,517,967.00 1,013,003.00 0.00 8,530,970.00 3,724,886.00 $7,517,967.03 1,014,846.00 69,536.00 8,602,349.00 3,762,614.00 $7,777,279.58 972,594.73 69 536 03 8,819,410.31 2,762,454.04 (50,000.00) $4,756,084.00 (50,000.00) $4,789,735.00 ($7,417,009.03) ($6,624,393.00) ($1,195,322.18) 13,330,725.00 $12i 135l 402n 82 searommescsmim $5 429 070 82 COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS INFORMATION TECHNOLOGY ADOPTED BUDGET VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'Information Technolom CLEMIS (635) OPERATING REVENUES: Outside 297,900.00 298,314.00 1,607,875.97 OPERATING TRANSFERS IN TOTAL OPERATING RE JENUES 3,524,659.00 OPERATING EXPENSE; 10,941,668.00 OPERATING TRANSFERS (OUT) 0.00 OPERATING INCOME (LOSS) TOTAL NET ASSETS - EEGINNING TOTAL NET ASSETS - ENDING !Information Technologv - Radio Communications (550) OPERATING REVENUE Outside Inside OPERATING TRANSFERS IN TOTAL OPERATING RE /ENUES OPERATING EXPENSES OPERATING TRANSFERS (OUT) OPERATING INCOME(LOSS) TOTAL NET ASSETS - EEGINNING TOTAL NET ASSETS - ENDING Fay. due to increased MDC usage $86,174 and inc of CLEMIS membership $120,626 Fay. offset by ($28,327) decrease Interest Income. Fay. due to increased Contributions from COPS MORE grant recognized in the CLEMIS Fund $1,256,922; Sheriff Cont Svcs $44,129 including non-contributing agencies such as 5212s, Reimb., Circuit Ct & Pros.; increase $8,511 in MDC usage by Sheriff. Fay. Primarily due to Depreciation $3,729,030 for CLEMIS projects in progress and not fully operational; $143,900 software purchases & $309,113 as licensing will be covered under amt previously paid under Printrak contract; $45,300 maint contracts as CVT dropped from 911 equip maint; $16,000 reduction in staff travel & conf. Partially offset by unfav Salaries & FB ($277,287) due to COPSMORE positions working on CLEMIS projects; ($25,600) inc Indirect Cost rate subsequent to budget projection. Salary & fringes favorable $125,012 position filled at entry step and decreased overtime and emergency salary. Equip Repair & Maint. unfav. ($5,958) repairs to old system; non-controllable Indirect cost fav. $55,309; Utilities $7,477 fay., decreased usage; Maint. contract $6,250 fay.. reduced rates; Prof. Svcs. $771,077 fay., capitalized for new system; Rent $111,887 fay, partially offset by Tower charges ($56,589) 1,000,159.96 26.58% for new system; Special projects $17,000 fav. due to timing of projects. Adjust prior year cap ($45,984) vendor invoice delays; Travel $7,500 fay. due to cost cutting. Expend. Equip unfav ($22,975) purchase radios to maintain old system; Parts fav. $70,887 decreased repairs; Small tools $10,594 fay. decreased usage. Depreciation fay. $5,487 rebill users NBV disposed equipment. Internal services: Maintenance dept. ($35,480) upgrades at tower sites; Info Tech fav. $6,523 decreased usage; Motor pool ($15,177) travel to maintain old system; Telephone ($13,412) add lines for new system interoperability. 25,000.00 -50.00% Operating Transfer out to IT for Help desk decreased $25,000. $1,649,759.00 $1,649,759.00 $1,830,232.96 Inside 1,577 000.00 3,000,362.00 3,000,362.00 26,808,109.00 $32,840,065.27 $180,473.96 8.38% 1,309,561.97 53.20% 0.00 0.00% 1,490,035.93 8.39% 3,939,034.89 -2.43% 0.00 0.00% (25,000.00) $6,031,956.27 $1,242,221.27 FY 2004 ACTUAL AMENDED BUDGET $130,000.03 $130,000.00 503,800.00 557,342.00 0.00 ($2.083.23) -1.60% (28,200.00) -6.01% (30,283.23) -5.05% 89,568.09 16.03% 0.00 0.00% $127,916.77 441 300 00 569,216.77 469,257.91 0.00 373,800.00 469,500.00 599,500.00 558,826.00 0.00 $99,958.86 ($53,542 00), $40 674 00 396,405.00 $496,363 86 OPERATING REVENUES: Outside OPERATING TFtANSFEFS IN TOTAL OPERATING REVENUES OPERATING EXPENSES OPERATING TFtANSFEF S (OUT) OPERATING INCOME (L 3SS) TOTAL NET ASSETS - B EGINNING TOTAL NET ASSETS - E CING Unfav. Outside agencies ($13,800) due to delay in anticipated membership increase; Rebilled charges fay. $10,929 offset by Communication cost; Interest income $783 fav. due to higher cash balance. Unfav. Operating Transfer in ($28,200) due to decrease in anticipated revenue. Salary & fringes $21,537 favorable primarily due to reduced overtime and on call payroll. Communication cost ($10,929) unfav., data lines offset by rebilled revenue; Equip. Repairs & Maint. $15,780 fay, due to timing of server maint. charges; Indirect cost ($5,915) unfav., rates established after budget; Personal mileage $1,503 fay. due to fewer site visits; Software purchase ($19,040) unfav. due to delay of 2003 budgeted purchase; Software Support fav. $18,525 main!. contract lower than anticipated; Travel $3,592 fay, due to cost cutting. Expendable equipment $1,484 fay., budgeted purchase unnecessary. Depreciation fax. $18,110 servers fully depreciated. Info Tech Development Chgs fay. $44,452 decreased use of services. COUNTY OF OAKLAND FY 2004 YEAR END REPORT INTERNAL SERVICE FUNDS INFORMATION TECHNOLOGY ADOPTED BUDGET 'Fire Records Management ( 531) VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES t=. County of Oakland Detail of non-departmental sundry revenue For the twelve months ended September 30, 2004 Refund of prior year's expenditures: Unused FY2003 West Nile funds 79,390.35 Refund Michigan St. Police blackout '03 FEMA Assistance 71,765.31 Miscellaneous 8,239.28 $ 159,394.94 Sundry revenue: Insurance payment for MCI jail phone Commission for FY2002 417,920.91 Michigan unclaimed property division 113,480.23 Checks cancelled 19,356.73 NSF check fees 13,030.19 Sale of equipment 8,497.99 Refund of employee compensation 6,595.31 Prior years revenue 4,364.75 Interest on investments 2,154.56 Garnishment fees 618.00 Miscellaneous 418.88 586,437.55 Total $745,832.49 65 County of Oakland Detail of non-departmental sundry expenditures For the twelve months ended September 30, 2004 DTRF loan payback $521,983.33 Reimbursement to COPS MORE Federal grant 261,243.15 Charge card fees 96,381.74 REAP 2 grant 64,147.00 Refund prior years revenue 40,925.71 Bank charges 19,306.49 Fees and per diem 1,533.75 Miscellaneous 1,090.55 Logos and trademarks 720.00 Reinstatement of prior years checks 221.90 Total $1,007,553.62 66 COUNTY OF OAKLAND SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS FOR THE YEAR ENDED FY 2004 FUND/SUBFUND Animal Control Legacy Fund L Pernick Memorial Fund Medical Examiner Family Grief Counseling Fund Medical Examiner Library Donation Fund No Hoz Waste donations Children's Village Donation Fund Probate Court Trust Fund Easter Egg Hunt Fund AMOUNT $9,716.82 $4,498.58 820.00 1,000.00 4,428.80 17,604.75 4,761.34 17,695.00 $60,525.29 Prepared by Fiscal Services - 11/12/2004 67 Memorandum To: Tim Soave, Manager of Fiscal Services CC: George Miller, Manager of Health Division Kathy McLernon, Fiscal Services : 11/22/2004 Re: Adjustment of Revenue - revenue write-off Submitted for your review is a listing of adjustments to revenue for amounts not collectible due to insurance payment being less than revenue service fees. Health Fund December 2003 $ 85.00 January 2004 570.00 February 200.00 April 255.00 May 477.28 June 896.00 July 2,546.00 August 101.00 Total $5,130.88 Family Planning Grant December 2003 $ 192.00 January 2004 27.37 May 2004 2,392.36 Total $2,611.73 68 Memorandum To: Tim Soave, Manager of Fiscal Services CC: file From: Nancy Fournier, Fiscal Services L Date: 11/22/2004 Re: Prior Year Adjustment - write-off In 2004, accounts receivable of $158.00 was written-off as un- collectible. The receivable dates back to 1998, when twice, checks totaling $79.00 each were deposited through payroll deduction to the OC credit union. Checks were later cancelled. Auditing attempted to recover the money, but to no available. 69 SEP-27-2004 HON 01:17, P1.1 P. 03/04 MEMORANDUM To: Fiona Brenner Fiscal Services Division From: Phil Bertolini, Directory o9 Information Technolog Subject: ABC Paving Company Date: August 19, 2004 Accept this as authorization to write off $181.38 charged to ABC Paving Company. 70 SEP-27-2004 HON 01:17 ,P11 P. 02/04 MEMORANDUM To: Fiona Brenner Fiscal Services Division From: Phil Bertolini, Directory An Information Technology Subject: Feeney, Kellett... Date: August 19, 2004 Accept this as authorization to write off $1568.63 charged to Feeney, Kellett. Thank you. 71 From: Phil Bertalini, Director Information Technology Subject Customer #312 Pennell & Associates, Inc _ - Jo: .1DAxvijA, itW")* 72 OCT 3 1 2003 11/22/2004 18:50 FAX 2484528075 OAKLAND COUNTY INFO TECH lj ou./001 MEMORANDUM To: Fiona Brenner Fiscal Services Division Date: October 28, 2003 Accept this as authorization to waive the 41h Quarter Billing in the amount of $910.64 to Pennell & Associates Inc. Thank you. • Nancy Fournier From: Karl W. Randall [randallk@co.oakland.mi.us ] Sent: Tuesday, November 23, 2004 3:48 PM To: Fournier, Nancy Cc: Donna Curiak; Patricia Shull; Lake, Roy; Kaufherr, Valerie Subject: Cafe Max Account Nancy: Problems with the tenant keeping current on the account went back to December, 1995, but we continued to work with them in an ongoing effort to have the food service they provided available to the flying public and those of the general public who drove in from M-59. The shortfall in question covers portions of the rent owed from that point until the end of June, 1999. There was a non arson kitchen fire in September of 1998 that closed the facility down until May of 1999. When they reopened, the business didn't really come back and they walked away from it at the end of June, 1999. The locks were changed on 7-2-99 and charges for rent discontinued at that time while we pursued our court action for the arrearage. Corporation Counsel won the suit, but collection of the judgment was not successful due to the lack of sufficient corporate assets and the primacy of Federal and State Tax liens. In the interim, State of Michigan Treasury agents came in and conducted a tax sale of all remaining assets on the premises that were not part of the building in partial satisfaction of the State's tax lien. Please let me know if you need any additional information. Karl W. Randall Manager of Aviation. 4 lize TOTAL 219 $ 550,464.00 Interoffice MEMORANDUM to: Nancy Fournier, Fiscal Services cc: Judi Lockhart, Reimbursement from: Joyce Raczka, Reimbursement re: Inmate Waived Report date: November 23, 2004 Submitted for your review is the Inmate Report for 2004 for the Months of Jul, Aug and Sep. Number of Accounts Amount Waived JUL AUG SEP 04 059495 CZ 86 $ 185,277.00 04 060131 CZ 77 $ 222,298.00 04 060821 CZ 56 $ 142,889.00 From the desk of.... Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 73 Te1:248-858-7368 fax:248-975-4288 OAKLAND COUNTY MEDICAL CARE FACILITY DONATIONS - REVENUE COLLECTED For Fiscal Year Ending 09/30/2004 Misc Fundraiser Resident Bake Garage/ Hotdog Straw Ice Misc Fund Date Blue Jean Volunteer Recg/Mkt Non-Restr Misc Picnic Popcorn Grand Total Actinfity Sale Raffle Pizza Festival Cream Total - _ _ 10/03 97.00 149.50 4,600.00 718.35 1,229.70 1,948.05 $6,794.55 _ _ 11/03 50.00 96.00 0.00 146.00 12/03 1,533.00 2,581.00 30.00 0.00 4,147.00 , 01/04 2,503.00 97.35 (60.00) 0.00 2,537.35 _ 02/04 86.00 30.00 _ 0.00 116.00 . ' 03/04 2,59.2.00 129.30 57.00 57.00 2,778.30 _ 04/04 58.4.00 _ 87.80 48.00 694.15 221.00 963.15 1,634.95 _ .. -1 05/04 2,241.00 106.75 1,492.55 1,492.55 3,846.30 06/04 40.00 121.00 _ 1,729.20 _ - 1,729.20 1,890.20 07/04 100.50 80.00 20.00 0.00 209.50 - _ 08/04 2,825.00 119.25 _ 32.00 _ 1,255.01 . 1,255.01 4,231.26 09/04 64.15 73.00 _ _ 280.00 619.75 619.75 1,036.90 - - TOTAL $12,644.65 $3,726.95 $0.00 ' $4,932.00 $0.00 $5,919.86 $0.00 $0.00 $1,229.70 $694.15 $0.00 $0.00 $221.00 $8,064.71 $29,368.31 , 4 Revenue FY2004 DONATIONS - AVIATION 2004 REVENUESIDONATIONS 12/19/2003 Ninety Nines 4/10/2004 Walton Helicopters 4/30/2004 Plane Things LLC 7/19/2004 D & G Food Service 7/19/2004 Metro Beverage Co 8/12/2004 Metroline Aviation 8/12/2004 Sigma Beta 8/12/2004 Kettle Corn Haus 8/12/2004 BACG Dolly's Pizza 8/13/2004 Hunter House 8113/2004 Magnum Helicopter 8/16/2004 Airshares Elite 8/16/2004 Oakland Flight Service 8/16/2004 Shirt Sales 8/19/2004 Flight 101 TOTAL $ 124.87 $ 300.00 $ 300.00 $ 300.00 $ 300.00 $ 150.00 $ 100.00 $ 300.00• $ 300.00 $ 300.00 $ 150.00 $ 150.00 $ 150.00 $ 293.00 $ 100.00 $ 3,317.87 75 NOV-16-2004 TUE 11:59 AM FAX NO. P. 02 WILLIAM E. BOLLE DENNIS C. DRURY MICHAEL A. MARTONE DISTRICT JUDGES PATRICIA J. BATES SUPERVISOR OF PROBATION JAMES A. VERPLOEG COURT ADMINISTRATOR TO: FROM: District Court for the County of Oakland FIFTY SECOND DISTRICT-4TH DIVISION PROEATION DEPARTMENT 520 W. BIG BEAVER RD TROY, MI 48084 (248)528-1790 FAX (248)524-6454 May 4, 2004 Tim Soave, Chief—Fiscal Services Ann Geary, Community Service Officer 52-4 D.C. Probation Department SUBJECT: Gift Donation from Standard Federal Bank Pursuant to Miscellaneous Resolution 483154 please be advised that Standard Federal Bank donated S1000.00 to be used by ihe 52-4 D.C. Probation Department Volunteer Probation Officer Program for the 20(3-2004 fiscal year. This money was used for In- service Training of the Volunteers, volunteer badges and for the annual Volunteer Appreciation Dinner. At this time it is unknown if this was a one time donation or if we will be receiving it each year. There are no financial implications for Oakland County as a result of accepting this donation. CC: Patti Bates, Supervisor of Probation Laurie VanPelt, Fiscal Services Nancy Fournier, Fiscal Services 76 • COUNTY OF OAKLAND OFFICE OF THE SHERIFF MICHAEL J. BOUCHARD September 17, 2004 Ely Tama 30038 Mayfair Farmington Hills, MI 48331 RE: Tectrix Personal Climber Dear Mr. Tama: I wanted to thank you for your donation of a Tectrix Personal Climber for the workout room here at the Sheriffs Office. Personal fitness is a priority with this office and another piece of equipment that will assist the staff in keeping in good physical condition is always welcome. The Tectrix Personal Climber has an estimated value of $1,950.00 and will be utilized on a regular basis. Again, thank you for your support in helping keep our workout room a pleasant place to maintain our physical fitness. Sincerely, Michael J. Bouchard Oakland County Sheriff pc: Tim Soave, Manager Fiscal Services MJB/DC/kmm 1201 N. Telegraph Road * Pontiac, Michigan 48341-1044 * (248) 858-5008 77 COUNTY MICHIGAN DEPARTMENT OF FACILITIES MANAGEMENT FACILITIES ENGINEERING DIVISION Paul N. Hunter, AIA, Manager hunterp@co.oakland.mi.us L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE September 30, 2004 mynrmetwasar Fiscal Services 1200 N. Telegraph Rd. Building 34 East Pontiac, MI 48341 RE: Donation from James Haefner Photography, Inc. To Whom It May Concern: Recently James Haefner Photography, Inc., photographed, with permission, the exterior of the new 52-3 District Court building, Rochester Hills. I understand the photos will be utilized in Ford Government Fleet advertisements. Haefner has donated $250.00 to the County. These funds will be designated for use by the Oakland County Child Care Center. If you have any questions, please give me a call. Very Truly Yours, Paul N. Hunter, Manager Facilities Engineering Attachment Cc: D. Ross File RUM 10 119 1014 78 1513kla-' us. cdi a.ciu.eL. f D1&D( PUBLIC WORKS BUILDING • ONE PUBLIC WORKS DR • WATERFORD MI 48328-1907 • (248) 858-0125 • FAX (248) 452-2250 , - _ - I - I IC I. OAKLAND COUNTY PARKS AND RECREATION COMMISSION Fund 208, Object Level 3 81605 Operating Budget Donations FISCAL YEAR 2004 (OCTOBER 2003 - SEPTEMBER 2004) • . • , *-:*.1950Q0. -':..:: •4 .1115000-:-.- 124000:: -- ''f'..;"-Igppo.:',-.,:.: y,,,, .13100.13,-,;;; ,.,-., 150900„:..:. - • -155 ci:, . " . ?,F:ecelPV 4 . '.. - • . . , : - 11-..R.Og. pa.if_pn diSO ' don indOieridnia .ROO Oaki, ,...j/0 10!Ore . „ • .9.04 Date t,,inier Donor Purpose" Acninistiatii Oaks Oaks 1440aliaMK!! r.,Nric ...e.-?,Center:.,..Ctr, 0. :. 2/26/04 22196 Cynthia Casey Tree Donation 150.00 150.00 3/24/04 22221 Otisville Mason's Programs 103.00 103.00 4/26/04 .22254 Heather Secco Tree Donation 400.00 400.00 4/27104 22272 Irene Anbender James Klein & Jean Rubach Garden 200.00 200.00 4/27/04 :22272 Charlotte Deroven James Klein & Jean Rubach Garden 200.00 200.00 5/5/04 22285 Marvin Bandlo Tree Donation 300.00 300.00 6/3/04 22334 Sally Bonetti Tree Donation 250.00 250.00 6/10/04 22341 Stacey Hamel Commemoratve Brick Paver Program 120.00 120.00 7/15/04 22405 Jesse & Mary Quigley Commemoratve Brick Paver Program 60.00 60.00 7/26/04 22414 Amy Hungerford Commemoratve Brick Paver Program 120.00 120.00 7/27/04 22433 Traci Greenlee Programs 1 0 .00 1 0 .00 8/5/04 22451 Kim Sonc.rainte, Custodian CommemoraNe Brick Paver Program 898.00 898.00 8/5/04 22451 Kim Soncrainte, Custodian Commemoratve Brick Paver Program 93.00 93.00 8/17/04 22474 Christine Valuck Commemoratve Brick Paver Program 60.00 60.00 8/23/04 22480 D'ann M. Zacharias CommemoraNe Brick Paver Program 60.00 60.00 8/25/04 .22502 Carl's Golf Land Warren °dick Golf Outing Program 3,000.00 3,000.00 8/25/04 :22502 Wright Philips Warren Orlick Golf Outing Program 3,000.00 3,000.00 8/27/04 ?2510 Zac Bell Tree Donation 150.00 150.00 8/31/04 22517 Dawn Krystdc Commemoratve Brick Paver Program 120.00 120.00 917/04 22522 Melissa Schmidt Commemoratve Brick Paver Program 60.00 60.00 9/9/04 22528 Kim Soncrainte, Custodian Commernoratve Brick Paver Program 135.00 135.00 919/04 22528 Kim Soncrainte, Custodian Commemoratve Brick Paver Program 66.00 66.00 9/21/04 22553 North Oakland SCAMP Programs . 1,893.00 1,893.00 $6,000.00 $550.00 $1,453.00 $300.00 $0.00 $2,406.00 • $739.00 $11,448.00 Operating Budget Donations.xis 11/17/2004 12:26 PM k/fteeetrerkt-L , G. William Caddell, County Clerk Resolution #04369 December 9, 2004 Moved by Moss supported by Long the resolution be adopted. AYES: Douglas, Gregory, Hatchett, Jamian, Knollenberg, KowaII, Law, Long, Moffitt, Moss, Palmer, Patterson, Potter, Rogers, Scott, Suarez, Wilson, Zack, Bullard, Coulter, Crawford. (21) NAYS: McMillin. (1) A sufficient majority having voted therefore, the resolution was adopted. I HEREBY APPROVE THE FORMS RESOLUTION STATE OF MICHIGAN) COUNTY OF OAKLAND) I, G. William Caddell, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 9, 2004 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 9th day of December, 2004.