HomeMy WebLinkAboutResolutions - 2004.01.22 - 27514MISCELLANEODS RESOLUTION #04012 January 22, 2004
BY FINANCE COMMITTEE, CHUCK MCSS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2003 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) 2003; and
WHEREAS Statement ffi of th-7. Governmental Accounting, Auditing and
Financial Reporting Standards reTaires 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 opeations 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 2003 General Fund actual revenue fell below budgeted revenue
by $15,711,545.29; and
WHEREAS FY 2003 General Fund actual operating expenditures and transfers
fell below budgeted operating expenditures and transfers by $32,317,110.38,
rendering overall operating revenues in excess of expenditures for FY 2003 of
$16,605,565.05; and
WHEREAS the following reserves have been created:
• $50,890,224 in property tax revenue collected in FY 2003 to fund
appropriations durinc the first quarter of FY 2001 (this will be
accounted for and treated as d designated fund balance),
• $1,356,929.84 for General Fund/General Purpose operations
(784,4343.97 for General Fund alone) to cover encumbrances and
pre-encumbrances obligated through the end of FY 2003,
$2,287,419 for General Fund/General Purpose operations to cover
requested carry forward of unspent FY 2003 appropriations (these
carry forward requests will be accounted for and treated as a
designated, fund balance),
$14,120 to cover long and short term advance,
$1,584,837 to cover pre-payments,
$352,690 for payroll snd petty cash; and
WHEREAS a designated fund balance, in the amount of $3,000,000 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 desiunated fund balance of
$9,000,000 has been established to cover potential tax tribunal claims should
that appeal be denied; and
WHEREAS M.R. #02104 authori ._:ed the Drain Cormissioner to implement a
Watershed Management program for 'PL 2002 and FY 2003 and Y.R. 403240
authorized the remaining FY 2003 ffunds of $42,479 be designated and applied
to the FY 2004 budget and a designated fund balance has been established to
for this and in addition, funding for these positions was budgeted in the
Chapter- 20/21 Drain Maintenance Funds, and a budget amendment is recommended
to correct revenue and expenditure in these funds; and
WHEREAS, subsequent to the events of September 11, 2001, the
Administration reviewed :he security of County facilities and operations and a
designated fund balance of $3,758,218 has been established to continue funding
anticipated improvements recommended as a result of the study; and
WHEREAS the rates charged by the Information Teohnology fund do not
include an amount required to replace equipment as it depreciates; $2,900,00Q
has been designated to continue to built a replacement fund for future
information technology needs; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote.
WHEREAS, pursuant to M,R. #B9283, 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 $2,278,000 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. #03326, the Board
authorized the re-designation of fending in the amount of $5,000,000 to cover
a portion of the estimated Phase : implementation costs; and
WHEREAS, with the implementation of "Thin Client Computing" through
Information Technology, a designated fund balance of $2,232,572 has been
established to fund the anticipated costs; and
WHEREAS a designated fund balance of $255,000 has been created to cover
enhancements to the information base of the Coueey's Geographic Information
System (GIS); 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 an ongoing analysis reveals current receivables of $2,003,000
due from the State of Michigan which could be in jeopardy as a result of
economic conditions and a designated fund balance has been established for a
potential loss; and
WHEREAS a designated fend balance, in the amount of $500,000, has been
set aside in order to respond to Health Emergency Response; and
WHEREAS $2,287,419 of previously budgeted but unspent funds, designated
for carry forwards in the General Fund is requested to be appropriated to
departments for use (fund #1:211 - 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 CLEXIS system, ha e increased the demand for various
CLEMIS related projects, such as Computer Aided DApatch (CAD) and Automated
Fingerprint Identification System (AFIS); a designated fund balance of
$642,000 has been established to meet the increased service demands; and
WHEREAS, pursuant to M.R. #01249, the Board of Commissioners authorized
the elimination of the separate County Library Fend and required that the
remaining balance in that fund, including accrued interest, be transferred to
the General Fund; and designated fend balance in the amount of $171,695
reflecting the remaining Library Fund balance and accrued interest, has been
included for the Library's use; and
WHEREAS a $250,000 designated fund balance ha e been created for the
Board of Commissioners to utilize on special projects; and
WHEREAS a designated balance in the amount of $700,000 has been
established to support the continuing development of a ecunty-wide Fire
Records Management system; and
WHEREAS many departments/divisions will be faced with a need for
additional resources to ease the transitions resulting from staff reductions
due to retirements and budget reductions; a designated Lund balance of
$400,000 has been set aside to fund these transition costs; and
WHEREAS the Health Division, Equalization Division and Purchasing
Division are participating in the Cost Reducteon Incentive Management Program
(CRIMP); a designated tune balance of $148,067 is eequired to cover payment to
these divisions based on verified annual savings; and
WHEREAS a designated fund balance in the amount of $80,000 has been
established to cover the coot for completing Phase II of the Community
Corrections Division database pre;ect for efficiently collecting and
maintaining caseload information; and
WHEREAS a designated fund balance in the amount of $250,000 has been
established for the development of an Emergency Operations Center (FCC)
Technology Implementation Plan for tracking and decementing information
before, during and after a dieaster or emergency; and
WHEREAS a $250,000 designated fund balance has been created to cover
cost for Information Technology project of refining the Pontiac Police
Department web-site (Pontiac COMSTAT) to be more user-centric, easier to
update, focused on community policing, and capable of using crime statistics;
and
WHEREAS the microwave system currently used by the Road Commission
Davisburg Tower is outdated and can no longer be supported by the new radio
tower system implemented, a designated funt balance of *50,000 has been
created to cover the cost of new radios for the Davisbure tower; and
WHEREAS a designated fund balance of $65,000 has been established for
•developing a substance abuse triage program between Community Mental Health,
Community Corrections and Community Program Ine.(CPI) as a jail diversion; and
WHEREAS a designated fend balance in the amount of $65,000 has been
established for Trade Missions to bring more business te Oakland County; and
WHEREAS, due to the increase in the number of data security threats, a
designated fund balance of $3,000,000 has been created to fund the technology
necessary to protect data privacy and security; and
WHEREAS, efforts arc continuing to seek out new grants to assist Oakland
County with on-going 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 CLEMIS is in need of equipment replacement to accommodate the
increase in service requests; a designated fund balance of $780,000 has been
established to cover the cost of equipment replacement; and
WHEREAS per M.R. #03043 a Budget Transition Fund was created to account
for appropriation reductions and revenue enhancements implemented en FY 2003,
to mitigate the severity of budget reductions required to balance the County's
budget for FY 2004 and FY 2005; a designated fund balance has been created for
FY 2004 ($3,503,694), FY 2005 ($4,570,828), FY 2006 and beyond ($5,557,981)
and a $3,500,000 designated fund balance has been created in anticipation of
potential State Budget Reductions; and
WHEREAS Management and Budget recommends an amendmene to the Medical Care
Facility budget to correct budget appropriation fcr Human Services Department
and the Department of Management and Budge: within the Medical Care Facility
Fund (521); and
WHEREAS the FY 2003 4 th quarter amendment of $95,700 to approve the
transfer from the General Fund designations to Fire Records Management was
inadvertently omitted and fundeng is available in the General Fund unreserved
undesignated account for this purpose; and
WHEREAS the funds are to be redesignated to the Fire Records Management
designated fund balance for FY 2004 to cover the zej" quarter costs; and
WHEREAS on November 19, 2003 the Library Board approved the use of up to
$30,000 from the designated fund for Oakland County Library for the
replacement of computers at the Research Library; and
WHEREAS MR #03262 authorized $1,500,000 to be designated in the General
Fund as part of the FY 2003 year-end closing for cost associated with the
Drain - Water and Sewer Master Plan; and
WHEREAS an appropriation of $1,500,000 be established to cover cost
associated with the Drain - Water and Sewer Master Plan; and
WHEREAS donations have been received by the Medical Care Facility, Parks
and Recreation and Oakland County International Aerport: and
WHEREAS donations have been received by Oak=and County Restricted FundS
which includes the following funds: Animal Control Legacy, Medical Examiner
Family Grief Counseling, Medical Examiner Library Donation, Children's Village
Donation, Probate Court Trust, Library Gift, Law Library, Blind/Handicapped
Library, and the Laster Egg Hunt tund; and
WHEREAS Section 25 of tne 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 the Department of Management and Budget requests the write-off
of $133,249.20 in unpaid debts for services provided by the Medical Care
Facility primarily due to exhausted funds within the patients estate,
inability to locate patients discharged or relatives and closed cases; and
WHEREAS the Department of Management and Budget requests the write-off
of $115.54 in unpaid debt fer outside services rendered by the Information
Technology Division and the write -off of $2,515 in unpaid debts within Parks
and Recreation for equipment rental ($750), shelter rental ($265) and a 1999
agricultural lease ($1,500); and
WHEREAS the Department of Management and Budget and Parks and Recreation
have attempted several methods to collect these debts; and
WHEREAS in accordance with Governmental Accounting Standards Board
(GASB) Statement ii34, the County has established several restricted funds
primarily due to donations made Lo the County for specific services, which
total $124,092.13.
NOW THEREFORE BE IT RESOLVED that the report of operations for Fiscal
Year 2003, is accepted and the results of operations by line-item after
inclusion of expenditures, accruals, encumbrances, appropriations carried-
forward, transfers, adjustments, and closing entries is approved.
BE IT FURTHER RESOLVED in accordance with Section 25 of the
General Appropriations Act, the Board of Commissioners approves the write-off of
the debt in the amount of $115.54 for Information Technology and $2,515 for Parks
and Recreation and $133,249.20 for Medical Care Facility.
BE IT FURTHER RESOLVED that various line items in the FY 2003 General
Fund / General Purpose Budgets be amended to include $1,356,929.84 for
outstanding purchase orders as detailed in the attached schedules.
BE IT FURTHER RESOLVED adjustments to the fund balance be approved as
follows:
Balance Before Adjustments (result of FY 2003 activity) $16,605,565.09
Add to General Fund Balance:
Prior Years Encumbrances & Carried Forwards $ 2,252,083.87
Decrease in Long Term Advances 10,172.51
Decrease in Prepaids 521,048.86
Drain Records Conversion 2,070,000.00
Security Enhancements 191,804.00
Revenue Sharing Reserve 322,844.00
Operational Improvements 2,500,000.00
Sheriff's Helicopter 122,000.30
IT Thin Client 873,341.00
Northwest Highway Settlement 1,517,428.00
Emergency Response and Preparedness 2,000,000.00
E-Health 327,000.00
Senioi Citizen Prescriptions 427,101.00
District Court Judges 100,000.00
County Library 46,784.00
Clerk Counter Renovations 77,000.00
CRIMP 50,587.00
Adjusted Total Including Additions $14,396,901.24
Deduct from General Undesignated Fund Balance:
Increase in Petty Cash 15,495.00)
Increase in reserve for Property Taxes ( 3,138,769.29)
Capital Improvement Reserve ( 1,100,000.00)
Future Technology Replacement ( 1,500,000.00)
Carry Forwards ( 1,666,301.00)
CLEMIS Match tor Cops More ( 242,000.0C)
Succession Planni=/Transition ( 200,000.00)
Fire Records Management ( 366,800.00)
Pontiac Comstat/Web Site ( 250,000.00)
Community Corrections Database 80,000.00)
Diversion - Mentally 65,000.00)
Drain - Water & Sewer Master Plan ( 1,500,000.00)
Trade Mission
Emergency Operations
RCOC Davisburg Radio Tower Conversion
Data Privacy and Security
New Grant Opportunities
CLEMIS Equipment Replacement
Budget Transition FY 2004
Budget Transition FY 2005
Budget Transition FY 2006
State Budget Reductions
Total Subtractions to General Fund Balance
Adjusted Total including Additions/Subtractions
Undesignated Fund Balance At Beginning of Year
Undesignated Fund Baiance At the End of Year
( 65,000.00)
( 250,000.00)
( 50,003.00)
( 3,000,000.00)
( 200,000.00)
( 780,000.00)
( 3,503,694.00)
( 4,570,828.00)
( 5,557,981.00)
( 2,000,000.00)
$(30,601,868.29)
$ 400,598.04
82,369.67
$ 482,961.71
BE IT FURTHER RESOLVED that the uncorlectable debts, us recommended by
the Department of Management and Budget, and as listed on the attached
schedules, are authorized to be written off.
BE 17 FURTHER RESOLVED that $432,479 from the FY 2003 Designated Fund
Balance be appropriated in tne Drain Commissioner's, budget per M.R. #03240 for
the Watershed Management project as follows:
GENERAL FUND
Revenue
90-190000-14000-1582 Prior Years Balance $ 432,479
Expenditures
61-231001-10100-2001
61-231001-70100-2074
61-231001-70100-2572
61-231001-70100-3292
61-231001-70100-4083
61-231001-10100-6664
61-231001-70100-6639
Drain - Saiaries
Drain - Fringe Benefits
Drain - Contracted Services
Drain - Personal Mileage
Drain - Educational Supplies
Drain - Mailings
Drain - Drain Equipment
Total Expenditures
$ 205,031
111,664
95,680
1,200
10,000
1,000
7,904
$ 432,4'19
0
BE IT FURTHER RESOLVED that CRIMP funds in the amount of $51,497 from
the FY 2003 Designated Fund Balance (GL #9407-008G00) be appropriated in the
Health Division budget for renovation at the Healtn South office.
GENERAL FUND
Revenue
90-190000-14030-1582 Prior Years Balance $ 51,497
Expenditure
16-201200-33100-2448 Budgeted Projects
BE :7 FURTHER RESOLVED that $95,700 from the FY 2003 Undesignated
Unreserved Fund Balance (GL #9501) be designated in FY 2004 Fire Records
Management Designated Fund Balance (#9401-61000) to cover- the balance of FY
2003 costs and reappropriaLed to the Fire Records Management (FRM) fund for FY
2004 as follows:
GENERAL FUND
Revenue
90-190000-14000-1582 Prior Years Balance $ 95,700
Expenditure
90-310000-98531 -8001 Transfer out to FRMS
FIRE RECORDS MANAGEMENT
Revenue
23-531003-98101-1701 Transfer in from General Fund
Estimated Changes in Fund Equity
$ 51,491
_
S 95,700
0
$ 95,700
$ 95,700
Salaries
Fr inge 3enefits
Indirect Cost
MEDICAL CARE FUND (521)
Expenditures
12-623521-28000-2001
12-623521-28000-2074
16-301200-20200-2960
FY 2004 FY 2005
;7,63,154 $63,154
25,900 25,900
(59,054) (89,054)
0 0
0
BE IT FURTHER RESOLVED that funds of $30,00C be appropriated to the
Library Budget from the designated fund for Library (GL #9407-003000) for the
replacement of computers at the research library and that the General Erund and
corresponding Information Technology fund be amended.
GENERAL FUND
Revenue
90-190000-14000-1582 Prior Years Balance $ 30,000
Expenditure
51-331000 -98636-8001 Transfer out to Info Tech fund $ 30,000
INFORMATION TECHNOLOGY FUND
Revenue
18-636113-98101-1701 Transfer in from General Fund
Expenditure
18-636142-15000-4101 Expendab-ie equipment
$ 30,000
$ 30,000
0
BE IT FURTHER RESOLVED that $1,500,000 be appropriated to the Drain
Commissioner's budget from the designated fund for the Drain - Water and Sewer
Master Plan (GL #9407-114030) as follows:
GENERAL FUND
Revenue
90-190003-14000-1582
Expenditures
61-211001-10199-3348
Prior Years Balance $1,500,000
Drain - Professional Services $1,500,000
0
BE IT FURTHER RESOLVED that the Medical Care Facility Fund budget be
amended for FY 2004 and FY 2005 as follows:
Chairperson, on behalf of the Finance Committee, I move adoption of the
foregoing resolution.
FINANCE COMMI:TEE
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
•••n•••.... alm•••4••••=1m.
•rsm..
IIMMEF
r"--•
COUNTY. MICHIGAN
DEPARTMENT 'OF MANAGEMENT AND BUDGET Laurie Van Pelt, Director
Wm, Art Holdsworth, Deputy Director
• Revenue Variance
Expenditure Variance
Total Variance
$(15,711,545,29)
32,317,110.38
$ 16,605,565.09
S(15,711,545.29)
15,881,484.47
169,939.18
$ 32,317,110.38
1/,.. 728,870.00
19,588,240.38
S.19.25L1.2.9_,.535
nn•=1•=11n•==
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Art Holdsworth, Deputy Director, Management and Budget
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2003 Year End Report
DATE: December 4, 2003
• FY 2003 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2003 Year End Report. In total, Oakland County completed fiscal
year activities with an overall favorability of $16,605,565,09 in the General Fund / General Purpose
(GF/GP) operations. GF/GP includes all operations except grants and internal service funds. This overall
favorabiIity includes receiving $15,711,545.29 less revenue than anticipated, and expending $32,317,110.38
less than budgeted,
However, a simple review of the bottom line does not reflect the true fiscal activity of the County.
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 2003 Activity
REVENUES
Actual GF/GP revenues are 0.04% more than budget or $169,940. The majority of the favorability is the
result of the following events:
A. GENERAL FUND — TAX REVENUE — Unfavorable: $2,093,681 '
This unfavorability results from an increase of TIFA and DDA exempt properties. (See
recovery offset noted in section B below.)
EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-040B • (248) 858-2163 • FAX (248) 858-9172
B. GENERAL FUND — INTERGOVERNMENTAL - Favorable: S1,084,343
• Favorability as a result of State income tax of $2.003,155 partially offset by Workforce
Development revenue unfavorability of ($1,075,665). Note that unfavorability for
Workforce Development revenue is offset by favorability for Workforce Development
expenditures.
GENERAL FUND - CHARGES FOR SERVICES - Favorable: $10,524,195
• This favorability primarily results from an unanticipated continuance of activity regarding
• new mortgages and refinancing as reflected in the Clerk's revenue. The result is
$7,381,728 favorability. Favorability of $1,099,101, in the Treasurer's Office, is due to a
recapture of funds for TIFAs, DDAs, Industrial Facilities Tax, Favorability of 5585,578, in
the Sheriff's Department, is mostly due to the increase of $224,111 for Board and Care
payments, Diverted Offender $128,623 of and Sheriff Special Deputies of $201,035.
Indirect Cost revenue is favorable $1,631,861,
GENERAL FUND — MISCELLANEOUS REVENUE — Unfavorable: S7,925,349
This unfavorability results from the continued low interest rates affecting interest income.
E.•• GENERAL PURPOSE FUNDS — INTERGOVERNMENTAL - Unfavorable: $1,101,048
Health State subsidy is unfavorable ($867,077). Note: Unfavorable Health state subsidy is
• offset by favorability in Health revenue recorded under Charges for Services $129,324.
F. GENERAL PURPOSE FUNDS —CHARGES FOR SERVICES - Unfavorable: 5318,500
• Less than anticipated Out County Board and Care due to delay in startup of Secure
Detention facility.
EXPENDITURES
In total, expenditures were 8.48% below budget or $32,317,110. A majority of the favorability is related to
the approved Budget Adjustments and Amendments, which were approved mid year. Of this favorability,
$12,728,870 was planned for the Budget Transition Fund. Other favorability is due to vacant positions and
under filled positions (referred to as "Turnover"). Based on the economic forecast and revenue projections,
the county implemented a hiring freeze in the summer of 2003, which contributed significantly to the
increase in favorability from turnover. The hiring was subsequently cancelled. In September 2003 the hiring
freeze was reinstated along with a freeze on travel and capital purchases. A county-wide plan is being
developed to reduce future department expenditure budgets.
The only Department that experienced overall unfavorability was the Sheriffs Department. The majority of
the unfavorability is the result of salary and fringe benefits which due to the contract settlement. Please note
that revenue favorability for the SheriTs Department exceeds the expenditure unfavorability
Revenuee
Collections and
Expenditures
before
Adjustments
Total
Revenues/
Expenditures
Transfers and Transfers
• Revenues/
Uncollected
Unencumbered
Encumbrances Balance •
6206.151.050.00
42,515.050.00
67,277,622.00
1,976,175.00
15,024.225.09
339,944,125.40
- $206,151,050.00
(1,808,317.00) 40,906,733.00
4,432,844.00 71,714,466.00
1.850,774.00 9,826,449 00
5,800.00 • 15,029,228.00.
4,6134,30.00 343,628,426.00
$204,057,369.32
44.912,045.58
79,897,903,60
5,928,426.11
334,725,744.59
$204,057,369.32
44,9 12,045.56
79,897,903.60
5,928,426.11
10.422,169.24
345,217,913.83
- $ (2,093,680.08)
4,005,312.56
- " 8,183,437.60
. (3,898.522.89)
- (4,607,058.76)
1,589,487.83
10,422,169.24
10,422,169.24
14,155,215.00
6,484,862.00
20,640,077.00
359,589,202.00
4,502,035.00
$324,886,237.00
(26,755.00) 14,128,460.00
1.100,634.00 7,585,498 00
1,073,879,00 21,713,956.09
365,342,382.00
15,881,484.87
$ 381,223,886.87
13,077,411,89 - 13,027,411.69
7,104,550.26 . 7,104,550.26
162,445.80 . 162,445.80
20,299,407.75 - • 20,294,407.75 .
355,490,152.34 10,422,169.24 366,512,321-58
$355,090,152.34 $ 10,422,189.24 $365,512,321.58 $
(1,101,048.31)
(480,945.74)
162,445.20
(1,419,548.25)
- 169,939.58
- (15,881,484.87)
- $(15,711,545.29)
• 5,758,180.00
11,379,449.87
17,137,6.29.87.
Adopted
Budget
10/01/02
• Budget
Amendments
Amended
Budget
09/30/03
823,312.05
56,165.00
879,477.00
$ 44,439,322.64
13,407,915.63
4,848,918.19
62,666,162.46
12,768,874.54
3,461,675.97
6,002,439 85
4,168,237.94
25,421,228.30
19,658.29
486,229.98
505,8
941.98
627.00
681 .03
930.65
3,080.68
668,933 52
(331,861.17)
. 327,075.45
• 303,161.59
283,6 I 7,28
286,418./2
556,328.22
1,42.9,525.21
8,625.43 $ 1,066,582.81
10,688.81 831,081.35
5,655.97 258,257.07
24,970.21 2,156,921,24
16,175,626.06
58,226.00 -99,706,678.13
58,226.00 145,6E11,305.19
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2003
REVENUES:
General Fund:
Taxes
intergovernmental
Changes for Services
Miscellaneous
Transfers
Sub--Total General Fund
General Purpose Funds:
Intergovernmental
Charges for Services
Miscellaneous
Sub-Total GIP Funds
Total Budged Funds
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
EXPENVITUFtES:
Administration of Justice:
Circuit Court
52nd District Cowl
Probate Court
Total Administration of Justice
Law Enforcement:
Prosecuting Attorney
Sheriff
Total Law Enforcement
General Government:
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Drain Commissioner
Total General Government
5 45,420,289.08
13,616,586.00
5,229,238 00
64,266,113.00
17,0E6,968.00
98,158,014.00
115,244,982.09
10,701,074.00 .
3,757,270.00
5,441,733.00
4,192,252.00
24,092,329.00
$ 94,247.88 $ 45,514,536.88
633,099 80 14,249,685.20
(115,406 77) 5,112,831.23
510,940.91 64,877,953.91
(232,747.03) 15,854,220.97
1 702 R33.95 99,650,047.95
1,469,29637 116,714,268.92
2,371,904.11 13,072,975.11
8,650.25 3,765.920.25
(152,294.00) 5.289,439.00
533,244,81 • 4,725,496.81
2,781 0505,11 26,863,834.17
5 44.439,328.64
13,407,915.83
4,648,918.19
. 62,696,162.46
16,175,626.013
99,647,453.13
115,823,079.19
.11,945.562,54
3,481,675,97
5,002,439,65
4,112,072,94
24,541,751.30
comye03.xls
Adopted
Budget
10/01/02
County Executive.: •
.ounty Executive Administration
anagemant and Budget
entrel Services
acilities Management
ersonnel
lumen Services
ublic Services
& E./Workfcrce Development
ommunity end Economic Day.
Total County Executive
7,785,883.0
18,760,015.0
2,264,256.0
1,720,648.0
4,658,189.0
58,189,570.0
14,015,19.0.0
1,075,665.0
5,797,817.0
114,257,783.0
Total
Revenues/
Expenditures
and Transfers
•
8,267,492.90
19,313.675 41
2,173,518.50
1,475,209,48
4,785,775.60
52,288.943.75
13.689.478 79
11,118 82
5,503,498.47
107,488,711.78
777 11
2,112.99
3,000.00
8,764.00
572,494.87
13,624.131
197,047.68
797,821.46
466,103.40
1,298,243.39
141,618,215
33,673.80
265,383 99
2,906,805.86
630,005.65
1,063,156.05
570,587.93
7,375,577.40
• Revenues/ •
Uncollected •
• Unencumbered
ncumbrances Balance
comye03.xls .
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FFSCAL YEAR ENDED SEPTEMBER 30, 2003
Revenues
CollecCons and
Amended Expenditures
Budget Budget • before
Amendments 09130103 Adjustments Transfers
948,490.47 • 8,734,373.47 8,207,492.98
1,383,565.79 • 20.614,031.79 19,231,675.41 82,000.00
53,680.76 2,318,136.78 2,173,515.50 • -
(203,600.72) 1,517,647.28 1,421,209.43 54,000.00
392,987.59 • 5,051,156.59 4,785,775.60 -
(2,441,322.52) 55,748,247.48 52,219,828.75 49,115.00
297,879.25 14,313,109.25 13,669,225.79 250.00
(1,391.13) 1,074.273.87 11,118.82
473,217.13 8,271,134.13 5,503,498.47
1,384,327,84 113,542,110.64 107,283,345.78 155,365.00
Total Departments
Non-Departmental Appropriations.
TOTAL GOVERNMENTAL EXPENDITURES
GOVERNMENTAL FUNDS:
Revenues
Expenditures
Excess Revenues ovedlunrier) Expenditures
317,851,207.00
46,225,030.00
$364,086,237.00
0,228,060.84 324,037,287.64 310,344,339.73 1,123,068.00
10,911,589.23 57,136,599.23 16,525,922.40 19,555,496.52
$ 17,137,629.87 S381,223,868,87 $328,871,262.13 $ 20,878,584.52
311,467,407.73
36,082,418.92
5347,549,826.85
1,331,760.81
25,169.23
$ 1,355,929.84
11,286,099.36
21,029,01'7.013
$ 32,317,110.38
304,088,237 00 17,137,629.87 381,223,866.87 355,090,152.34 10,42,i69.74 365,512,321.58 - (15,711,545.29)
(354,088,237.00) (17,137,629.87) 081,223,856.87) (326,871,202.13) (20,078.584.52) (347,549,826.65) (1,356,929.84) 32,311, 110.38
$ - 21018,890.21 1110,258,395.28) $ 17,90,454M S. M356,929.941 $ 18,505,5girg
Adjustments to Undesignated General Fund Balance:
Add to General Fund Balance:
Prior Years Encumbrances & Carry Forwards
Demease in Long Term Advances
Decrease In Prepaids.
Drain Records Conversion
• Drain Watershed Management
Security Enhancements
Revenue Sharing Reserve
• •Operational Improvements
Sheriff's Hal copler
IT Thin Dllen1 • '
Northwest Highway Settlement
Emergency Response & Preparedness
E-Heallh
• Senior Citizen Prescriptions
District Court Judge
7,252,083.87
10,172.51
521,048.
2,070,000.
191.804.
322,844
.2,590,000.
727,000.
873,341
1,517,428
2.000,000
327,000.
427,101.
100,000.
387.707.00
(15,495.0
(3,138, /69.2
(1,400,000
(1,900,000.
0.666,301.
(242,000.
(368,1506.
(250,000
(60,000.
(55.400.
(65,000
(750,000 00)
(50,000.00)
(3,000,000 00)
(200,000.0G)
(780,000.00)
(3,503,694.00)
0,570,828.001
(5,557,981.00)
(3,500,000 00)
(30,601,898.29)
400,598.04 .
82,369.67
482,967.71
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30 t 2003
Revenues .
• - Collections and Total Revenues/
Adopted Amended Expenditures Revenues/ . Uncollected
Budget Budget Budget before Expenditures Unencumbered
10/01102 Amendments! . 09/30/03 Ad us:amnia Transfers and Transfers Encumbrances Balance
County Library • 46,784 00 . Clerk Counter Renovations • . . 77,000,00
CRIMP • . ' - 50,587.00
Total Additions to General Fund Balance ' ' • 14,396,901.24
Deduct From UnclosIgnated Fund Balance
ncraese in Petty Cash • .
ncrease for Reserve in Property Tax
Capital improvement Reserve
=uture Technology Replacement
Carry Forwards
1emis Match for Cops More
ire Records Management
onliac Comstat/Web Site •
ommunity Correction's Database .
Jail Diversion - Mentally ill
Trade Mission . •
Emergency Cperetions Center Upgrade
RCOC DavIsburg Radio Tower Conversion
Data Privacy and Security
New Grant Match Opportunities
Clemis Equipment Replacement
Budge! Transition FY2004
Budget Transition FY2005
Budget Transition FY2006
Slate 13tidget Reductions •
Total SUbtractIons to General Fund !Balance
Adjusted Total Including Additions and Subtractions
Balance at Beginning at )(Ott
Undesignated Fund Balance at End of Fiscal Year
corraye03.xls
• ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2003
Fund: General
. Department:
11 County Executive 777.11
12 Management & Budget 2,112.99
13 Central Services 3,000.00
14 Facilities Management 8,764.00
17 Public Services 13,624.81
19 Community' & Economic Development 197,047.68
21 Clerk/Register of Deeds 941.98
22 Treasurer . 627.00 .
32 District Court . 10,688.81
34 Probate Court 5,655.97
• 35 Circuit Court 8,625.43
41 Prosecutor 19,658.29
43 Sheriff 486,229.99
51 Board of Commissroners . • 581.03
61 Drain Commissioner 930.65
90 Non-departmental • 25,169.23
Total General Fund $ 784,434.97
Fund: Human Services
Department:
16 Human Services 534,455.16
Fund: Juvenile Maintenance
Department:
16 Human Services • 38,039.71
Total GF/GP Fund's Encumbrances $ 1,356,929.84
Deferred Property Tax S50,890,224
Reserves
Encumbrances & Preencumbrances -
Long Term Advances*
Prepaide
Payroll and Petty Cash*
Total Reserved •
784,435
14.120
1584837
352,690
2,736,082 $2,736,082
Undesignated Unreserved 482,967 $482,967
COUNTY OF OAKLAND
GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2003
- . GenerW Fund Equity
Description 9130(2003
Continuing Designations
Capital Improvement Reserve 3,000,000
'Tax Tribunal Appeals 9,000.000
Drain Watershed Management* 432,479
-Security Enhancements 3,758.218
Future Technology Replacement* 2,900.000
Operational Improvements 2,276,000
,Financial System .. 5,000,000
IT Thin Client 2,232.572
- GIS Enhancements. 255,000
E-Health 572,899
State Receivable Adjustment 2,000.000
Health Emergency Response 500,000
Carry Forwards 2,287,419
CLEMIS Match for Cops More* 642,000
County Library* '171,895
Board of Commissioners Projects 250,000
Fire Records Management" • 700,000
Succession Planning/ Transition 400,000
ckimp. • 146,067
Continuing Designations • 36,528,349
New Designations
Pontiac COMSTAT NVeb Site 250,000.
cautrourlity--Carvectians database 80,000
Ja5 Diversion - MentalvA . 65,000
Trade Miielon 65,000
emergency Operations Uenter Upgrade 250,000
RCOC Davlsburg radio tower conversion 50,000
Data Privacy & Security 3,000,000
NeV5Mrant Match opoortuniti!s 200,000
CLEMIS Equipment Replacement 750,000
New Designations 4,740,000
Budget Transition •
FY 2E104* 3,503,694 '-
FY 2005" • 4,570,828
FY 2006 5,557,981
State•Budget Reductions 3,500,000
Total Budget Transition 17,132,503
Total Designations $58,400,852
TOTAL GENERAL FUND EQUITY $61,619,90',
Committed per FY 2004/ FY 2005 Adopted Budget
Crimp Funds Health Division 4$51,497) Purchasing -($7,182)and Equalization -($89,388).
0 250,000
0 80,000'
0 65,000
0 65,000
0 250,000
0 50,000
0 000,000
0 . 200,000
0 780,000
0 4,740,000
250,000
80,000
85,000
65,000
250,000
50,000
3,030,000
200,000
780,000
4,740,000
3,503,694 3,503,694
4,570,828 4,570,528
5,557,981
3,500.000
17.132.503 8074.522
(900,531) 45,915,834 15,221,100 61,136,934 15,144,845
19.901 4F4
6aw
0
46,815,305
_L_.2 369
4573-98,75-4-
0 0
8.2 E901:1 15.621 .698 31) 345,99
12,728,870 .12,728,870
0
0
0
. 12,725,870. 12.728 ,870
(9,225,176)
4,570,828
5,557,981
3, 11500 000
4,403,833
COUNTY OF OAKLAND
CHANGES IN GENERAL FUND EQUITY DURING FY 2003
General Funq Total Aclustmenta Adjusted Generai General Fund Committed
Equity to Equity Fund Equity 'fear - Er.d Equity tO
Descriobon imnFY amiiii
47,751,455 0 47.751,455 3,138,759 53,890,224 50,890,224
Déscrioton
Deferred Property Tax'
Encumbrances & Preencumbrances*
Long Term Advances`
Prepaids"
Payroll and Petty Cash*
Total Reserved
[Continuing Designations
Capital improvement Reserve
• Tax Tribunal Appeals
Drain Records Conversion - Phase I
Drain Watershed Management'
Security Enhancements •
Future Technology Replac.ernent* •
.Operational Improvements .
Financial System
Revenue Sharing Reserve
Sheriffs Helicopter • .
IT Thin Client
GIS Enhancements.
Northwestern Highway Settlement
Emergency Response & Preparedness
E-Health -
State Receivable Adjustment
HIPAA
Health Emergency Response
Senior Citizen Prescriptions
District Court Judge •
Carry Forwards
.CLEMIS Match for Cops More"
• County Library"
Board of Commissioners' Projects
Fire Records Management
Succession Planning/Transition
Clerk Counter Renovations -
CRIMP*
Continuing Designations
1,782,145
24.293
2,105,887
337.195
4,249 521
1,600,000
9,000,000
2,070,000
624,283
4,081,062
1,000,000
3,000,000
5,000.000
2,500,000
873,341
2,750,000
255,000
2,000,000
327,000
1,000,000
2,000,000
1,000,000
500,000
100,000
387,707
621,118
400,000
218,479
250,000
333,200
400,000
77,000
198.654
42586,844
o 1,782,146
0 24,293
0 2,105,887
0 337,195
o 4,249,521
1,800,000
0 9,000,000
(2,070,000) 0
(624,283) 0
(322,844) 3,758,218
(1,000,000) 0
(722,000) 2,278,000
0 5,000,000
(2,500,000) 0
(873,341) 0
(517,428) 2,232,572
255,000
(2,040,000) 0
0 327,000
(427,101) 572,899
0 2,000.000
(533,300) 466,700
(500,000) 0
(40,591) 59,409
(387,707)
0321.1181 0
0 400.000
C 218 479
0 250.003
(257,475) 75.725
0 400 000
(77,000) 0
(155,213) 43,441
(13,629,401) 28,937,443
(997,711) 784,435 784,435
(10.173) 14,120 14,120
(521,050) 1,584,637 1,584,837
15,495 352.690 3520
(1,513,439) 2,736.082 2 7,26,082
1,400 ,000 3,000,000
9.000,000
0 0
432,479 432,479 432,479
3,758,218
2,900,000.. 2,900,000 2,900,000
2,278,000
5,000,000
0 0
0
2,232,572
255,000
0 0
(327.000)
572,899
2,000,000
(466,700) 0
500,000 500,000
(59,409) 0
0
2,287,419 2,287,419
242,000 642,030 642,000
(46,784) 171,895 171,695
250,000
624,275 700,000 0
400,000
0
104,626 148.057 148.067
7,590,908 36,528.349 4.294.241
New Designations
Pontiac COMSTAT mob Site
Community Corrections database
Jail Diversion - Mentally ill
Trade Mission
Emergency Operations Center Upgrade
RCOC Davisburg radio tower conversion
Data Privacy & Security • • .
New Grant Match opportunities
CLEMIS Equipment Replacement
New Designations
'Budget Transition
FY 2004*
FY 2005*
FY 2000 • •
State Budget Reductions
Total Budget Transition
Total Reserves and Designations
Total Undesignated Unreserved
TOTAL GENERAL FUND-EOUI
General Fund
•
Equity
09/30/02
$1,782,146.19
47,751,454.88
• 24,292.91
2.105886.69
337,195.00
KR. 402233
FY2002 Budget
Commitments
M.R. #02319
FY 2002 Year
End Report
M.R. #02265
Building
Security Plan
M.R. #02248
Clerk/Vital
Recordshmag.
M.R. #03060 M.R. #03083
West Nile FY 2003 let
Virus Qtr Report
M.R. #03082
Equalization
remodeling
M.R. #03159
FY 2003 2nd
Ott Report _
$52,000,975,67 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
(116,704.00) (132.000 00)
(722,000.00)
(200,000.00)
(500,000.00)
(387,707.00)
(103,000.00)
(34,000.00)
OAKLAND COUNTY, MICHIGAN
CHANGES 1N GENERAL FUND EQUITY DURING FY 2003
Fund
Encumbrances & Preencumbrances
Deferred Property Tax
Long Term Advances
Prepaids
Payroll and Petty Cash
Total Reserved
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System
Revenue Sharing Reserve
Sheriffs Helicopter
Watershed Management
IT Thin Client
Northwestern Highway Settlement
Emergency Response & Preparedness
E-Health
State Receivable Adjustment
HIPAA (1) (2)
Health Emergency Response
Senior CitIzen Prescriptions
District Court Judge
Geographic Information System Enhance.
Carry Forwards •
CLEMIS Match
• County Library
Board of Commissioners' Projects
Fire Records Management.
Succession Planningffransition
Clerk Counter Renovations
CRIMP
Total Designated Unreserved
Total Budget Transition
Total Undesignated Unreserved
Total Unreserved "
•0.00 $0.00
(2,500,000.00)
(873,341.00)
(624,283.00)
(2,000,000.00)
(97,000.00)
(40,591.00)
(621,118.00)
(01,950.00)
(77,000.00)
(121,213.00)
$42,566,644.00 ($4,502,035.00) ($2,398,213.00) ($132,000.00) ($722,000.00) ($500,000.00) ($650,659.00) ($34,000.00) ($103,000.00)
82,369.67
$42,649,213.87 ($4,502,035.08) ($2,398,213.00) ($132,000.00) ($722,000.00) ($500,000.00) ($850.659.00) ($34,000.00) ($103,000.00)
"IF
(1) Jail Data Warehouse funds taken from H1PAA designations per MR. #03083 ($97,000) and M.R. #03159 ($103,000).
(2) Sheriff Emergency Dispatch Equipment funds were reappropriated from HIPAA designation per MR. #03190.
$1,600,000.00
9,000,000.00
2,070,000.00
4,081,062.00
1,000,000.00
3,000,000.00
5,000,000.00
2,500,000.00
873,341.00
624,283.00
2,750,000.00
2,000,000.00
327,000 00
1,000000.00 .
2,000,000.00
1,000,000.00
500,000 •00
100,000.00
387,707.00
255,000.00
• 621,118.00
• 400,000.00
218,479.00 .
250,000.00 .
333,200.00
400,000.00
77,000.00
198,654.00
M.R.: #03138
IT Thin Client
Prooresai
KR, /03161
Dram n Vulnerabil-
ity Assessment
KR. #03100
Sheriff Ernerg
Dispatch Equip
MR. #03254
FY 2003 3rd
Qtr Report
M.R. #03241
Automate Records
DrainNVateriSewer
(517,428.00)
(427,101.00)
(129,500.00) (3,800.00)
$0.00 $0.00 $0,00
$0.00 $0.00 $0.00
(74,140.00)
$0.00
$000 . $0.00
(2,070,000.00)
$0.00 $0.00
$0.00
$0.00 $1,600,000.10
9,000.000.10
(2,070,000.00) 0.10
(322,844.00) 3,758,218. 0
(1,000,000.00) 0. 0
(722,000.00) 2,278,000. 0
5,000000, 0
(2,500,000.00) 0. 0
(873,341.00) 0. 0
(624,283.00) • 0. 0
(517,428.00) 2,232,572.
(2,000,000.00) . 0. 11
• . 327,000. i
(427.101 00) 572,899 I e
2,000,000. I P
(533,300.00) 466,700. ti
(500,000.001 0.
(40,591 00) 59,409. ll
(387,707.00) 0.1
255,000.04
(821,118.00) • 0.01
• 400,000.01
- 218,479.01
•• - 250,000.0
(257,475.00) 75,725.01
400,000.01
(77,000.00) • . 000
(155,213.00) 43,441.00
•
s
.($5124428.00) ($74,140.00) $12,728,870.00 ($900,531
3
Total Unreserved
. • OAKLAND COUNTY, MICHIGAN .
CHANGES IN GENERAL FUND EQUITY DURING FY 2003
(1,000,000.00)
(165,525 00)
1$517,426.00) ($74,140.00) ($129,500.00) ($1,598,428.00) (82,070,000.00)
Fund
Encumbrances & Preencumbrances
Deferred Property Tax
• Long Term Advances
Prepaids
Payroll and Petty Cash
• Total Reserved
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Security Enhancements
Future Technology Replacement
Operational trnprovements
Financial System
Revenue Sharing Reserve
Sheriff's Helicopter
Watershed Management
IT Thin Client
Northwestern Highway Settlement
Emergency Response & Preparedness
E-Health
State Receivable Adjustment
HIPAA (1) (21
Health Emergency Response
Senior Citizen Prescriptions
District Court Judge
Geographic Information System Enhance.
Carry Forwards
CLEMIS Match
County Library
Board of Commissioners' Projects
Fire Records Management •
• Succession Planning/Transition
Clerk Counter Renovations
CRIMP
Total Designated Unreserved
Total Budget Transition
Total Undesignated Unreserved
• FY 2003 Total Ad:pstments
Year End to Equity
Budget Transition During FY 2003
•
$0.00
0.00
$0.00 $52,000,975.67
$0.00 ($13,829,401.00) $28,937,443.00
12,728,870.00 12,728,870.00 12,728,870.00
0.00 82,369.67
A.diusted General
Fund Equity
FY 2003
$1,782,146.19
47,751,454.88
24.292.91
2,105,086.69
337,195.00
1364,016,237.M 5381,223,995,.8.7 $351,393.99.45
•
2.34%
8.63%
8.05%
$46414.636.88
- 14,249,885.80
5,112.831.23
584,877.053.91
545,42C.288.00
13.818 586.00
5.229.234.90 _ . .
594,266,113.00
$44,447,954.07
13,415.60444
4854,574,1.6
$62.721.132.67 3.32%
1169,939:55 0.9414,
51.066.582.81
$031,081.36
$Z,58.ZsT
$2,155.02'..24
TOTAL GPM! FUNDS'
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court.
52nd District Court
Probate Court
TOTAL ADMIN. OF MAME
General Fund/General Purpose
FavorablekUnfavonable) $0 $32.487,049.96 532,487,045.98
COUNfiT OF OAKLAND
FY 2003 YEAR END REPORT
GENERAL. FUND1GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2CO3 BUDGET AMOUNT
ADOPTED AS FY 2003 FAVORAE LE/
BUDGET AMENDED ACTUAL ;'S)NFAVORABLE1 PERCENT
REVENUES . .
CiENERAL FUND .
• Taxes $206,490,050.04 5200,151.450M $204.057.369.32 . ($2,043,650.88) -1.42%
tntergovernmental 34.988,996.3G • 34664.996.00 35171,339.12 1P114.343.13 3.13%
Charges tor sermes 75,928.980.00 . 84.852279.00 91.376,573.50 10,524,194.50 13.02%
Miscellaneous Revenue 21,940.093.0 21,938.0n00, 14.012.63138 (7;025.389..12) -36,13%
SUB-TOTAL GENERAL FUND $336 9.44.125.03 . 1343,625,425.00 $345,217.913.83 .$1.589,487.83 .4.40% .
GENERAL PURPOSE FUNDS
Intergovernmental V4155.215.00 $14,120.400.00 513.027,411,69 (51,101,448.311 -7.19%
Charges for Services 6.484.862.00 ._ . 7.585,438•-• -
.40 7.268.996 08
•
. (318.488.94) -4.20% . _...- .
SUB-TOTAL GENERAL PURPOSE FUND S20.640.077.00 $21,713,056.0C 520294.407.75 (5t419,54025) .6,54%
USE OF PRIOR YEAR FUND BALANCE $4,502.43.5.00 . 515.881,484.87 £15.881,494,87 50.00 0-00%
LAW ENFORCEMENT
Prosecuting Attorney • 117.486,988.44 118,1354,220.97
Sheriff 98 158 014.00 99,860.447.95
TOTAL LAN ENFORCEMENT £115,244,092.00 .$11671426612
$145,195,254,35 6658,93612
144,191348.12 (331,881.17) .0,33%
U16,357.193.47 $327,075.45 0.28%
GENERAL GOVERNMENT .
' ' ClerKIR' egister of Deeds 510,701,074,04 513.072,976.11 512,789,816 52 5303.16-149 2.32%
Treasurer 3,757,270.00 3,765.924.25 3,482,332.97 283,817.28 7.53%
Board of Commissioners 2,716.021,00 2.021124.16 2,421,159.76 202,024.40 7.70%
Library Bo4js1 . 2,725,712.043 2.666.244.84 2.581.651.12 . 84.383.72 3.17%
Drain Commissioner . 4,182,252.00 4725.496.61 4,189,1613.59 556.328.22 11.77%
TOTAL GENERAL GOVERNMENT • 124,092,329.04 $26,853.834.17 525.424,308,96 $1,429,525.21 5.32%
' COUNTY EXECUTIVE
County Executive Admn. 57,755.1383.00 58,734.373.47 18,268,270.07 5466,103.40 5.34%
Management and Budget 518,754,405.00 520.814,031,78 519,315.786,40 1.298,243.39 6.30%
.Cantrat Servicus 52,284.258.00 . 12,518,139.78 12,176.518.50 141,018.28 8.11%
FacIllfies Management 51724.648.00 51.517.647.28 41,483,973.48 . _ 33,573,80 • 2,22%
Personnel 14358,189,34 15.051,156.53 54.785,775.64 ' 2E5.340 99 5.25%
Human Sys, 158,1119,570.40 156,748,247.48 $52,841 ,43832 - . 2,90030836 5.216'.
Public Services • ' 514,015,193.o0 514,313.10925 . 513,883.103.60 ' • 530305.65 4.44%
Community & Economic Dew. - - 55.797.917.40 58,271.134.13 15,700.546,15 570.587.98 9,101
Wudsforce Development 51475,665.00 51,04,27381 511.11,9.62 . 1,083,155.05 90.00%
TOTAL COUNTY EXECUTIVE 51.4.267.703.00 8115 042.110.64 5108,2881123.24 $7,37E577.40 6.38%
TOTAL DEPARTMENTS . $3.7.1361.207.oD 5324,087,267.64 1312.799,168.34 511,286,099,30 5.48% .. ... —. . , . _ - • • • • ••• • ---- • -
NON-DEPARTMENTAL APPROPPJA11ONS
TOTAL NON-DEPARTmENTALS $ 46,225,030.00 .$ _07136,598:23 5 3.5107,590,15 $ 21,1329,011.48 36.80%
TOTAL GOVERNMENTAL EXPENDITURES 5304,086,237,00 $381,223,66637
. • .- . . . $348,006,756.49 132,317.110.38 8,413%
• The Fr Wiln Budget Included the use of 11.5881.485 In General Fund bainace and balnoes from other funds. These funos were used to support one-time
projects of which the nsluted expenditures appear under each daparknent. The above presentation show the $15.881.485 one-tune use of fund [mince as .
Total
Revenues;
Expendftures
and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
6,226,060.64
10,911,559.23
$ 17,137,629.87
945.490.47 0,734,373,47 8,267,492.96 _
1,883,566.79 20,614,031.79 19,231,675.41 82,000.00
53,880.78 2,318,136.'78 2,173,518.50 ...
(203,000.72) 1:517,647.28 1.421,209.48 54,000.00
392,987.59 • 5,051,156.59 4,785,775.50 -
(2,441.322. 62) 55.748,247.48 82,219,828.75 49,115.00
297,919.25 14,313,1139.25 13,6139.228.79 250,00
(1,391,13I 1,074,233.87 11,118.82 _
473,217.13 6,271,134.13 5,503,498.47
1,384,327.64 115,642,1113,64 107,283,346.78
324,087,267.64
57,135,599,23
$381,223,866.87
310,344,339.73
18,525,922.40
$329,871,262.13
19,555,496.52 36,082,418.92 25,189.23 21,029,011.08
$ 20,678,564.52 5347,549,826.85 $ 1,165,929_84 $ 32,317,110.38
8,267,492.96 ' 777,11 466.103.40
19,313.675 41 2,112.99 1,298,243.39
2,173,51550 3,000.00 141,618.28
1,475,209_48 8,764.00 23,673.80
4,785,775.60 • 265,380.99
52,258,943,75 572,494.137 2,906.808.86
13,689,478.79 13,624.81 630,005.65
11.118.52 - 1,063 155.05
- 5,503,496.47 197,047.68 570,587.98
185,365.00 107,4613,711.73 797,821.46 7,375,577.40
1,123,058.00 311,487,407.73 1,331,760.51 11,288,099.30
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2003
Adopted
Budget
10101102
Revenues
Collections and
Amended Expenditures
Etudget Budget before
Amendments 09130103 Adjustments Transfers
County Executive:
ounly ExeCUtive Administration
anegernent and Budget
entre' Services
ecilities Management
ersonnel
UMEIP Serv..es
ublic Services
& E Morkforce Development
ommunity and Economin [Iwo
Total Comity EXP.CUtiVe
Total Departments
Non-Departmental Appropriations
TOTAL GOVERNMENTAL EXPENDITURES
GOVERNMENTAL FUNDS:
Revenues
Expenditures
Excess Revenues everf(under) Expenditures
7,785,883 0
18,750,485. 0
2,264,256. 0
1,720,648, 0
4,658.189. 0
5E089.870. 0
14,015,190 0
675668. 0
5,797,917.d0
114,257,783.90
317,861,207.00
46,225,1330.00
$364,086,237_00
364,086,237.00 17,137,629 87 351,223,860.87 355,090,152.34 10,422,169.24 365,512,321.53 - (15,711,545.291
(64.056,237.00) (17,137,629.87) P81,223,865,87) (328,871,262.13) 20,618564.52) 347,$49.826.65) (1,356,929.84) 32,317,110.35
$ - $ ' - $ - f 28,2111,8913.11 $(19,256,29S,281 -$ 17,961,494.93 $ (1-,M,919.14) $15,605,566.06
-
Adjustments to UndesIgnatad General Fund Balance:
Add to General Fund Balance:
• Prior Years Encumbrances & Carry Forwards
Decrease in Long Term Advances
Decrease in Prepaids
Drain Records Conversion
Drain Watershed Management
Security Enhancements
Revenue Sharing Reserve
Operational Impravernent.
Sheriffs Helicopter
IT Thin Client
Northwest ltiehway Settlement
Emergency Response & Preparedness
E- Health
Senior Cilizen Prescriploon
District Court Judge
2,252,083.87
10.172 51
521,048.
2,070.000.
191,604.
322,844.
.2,500,900
722,000.
873,341
1,517.428
2,000,000
327.0011
427,101,
100,000.0
387.707.00
comye03.xls
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2003
Fund: General
Department: •
11 County Executive S 777.11
12 Management & Budget 2,112.99
13 Central Services 3,000.00
14 Facilities Management 8,764.00
17 Public Services 13,624.81
19 Community & Economic Development 197,047.68
21 Clerk/Register of Deeds 941.98
22 Treasurer 627.00
32 District Court 10,688.81
34 Probate Court 5,655.97
35 Circuit Court 8,625.43
41 Prosecutor 19,658.29
43 Sheriff 486,229.99
51 Board of Commissioners 581.03
61 Drain Commissioner 930.55
90 Non-departmental 25,169.23
Total General Fund $ 784,434.97
Fund. Human Services
Department:
16 Human Services 534,455.16
Fund: Juvenile Maintenance
Department:
16 Human Services 38,039.71
Total GF/GP Fund's Encumbrances $ 1.356,929.84
t9N
Description
Deferred Property Tax'
(Budget Transition
New Designations
Pontiac COMSTAT /Web Site :
Community Corrections database
Jail Diversion - Mentally Ill
Trade Mission
Emergency Operations Center Upgrade
RCOC Davisbut radio tower conversion
Data Privacy & Security
New Grant Match opportunities
CLEMIS Equipment Replacement
New Desrgnations
Total Reserves and Designations
FY 2004*
FY 2005*
FY 2006 •
State Budget Reductions
Total Budget Transition
Total Undesignated Unreserved
250.000
80.000
85.000
65.000
250,000
50,000
3,000,000
200,000
780,000
4.740.000 0
(9,225 175) 3,503,694 3,503,694
4,570.828 4,570,828 4,570,828
5,557,981 5,557,981
3,500,000 3,500,000
4,403,633 17,132.503 8.074.52
15,221,100 61.136.934 15,104,845
61,619.901 M 1541345
0 250,000
0 80,000
0 65,000
0 65,1000
0 250,000
0 50,000
0 3,000,000
0 200,000
780,000
0 4,740,000
12,728,870 12,728,870
0
0
0
0 12728 870 12,728,870
46.816.365
82.369
•‘16,895,734
(900,531) 45,915 834
15,621,
0
$45,99 . AL
COUNTY OF OAKL4ND
CHANGES IN GENERAL FUND EQUITY DURING FY 2003
Total Adjustments
to Equity
DUrilli FY 2003
General Fund
Equity
9/30/2002
47,751,455
Adjusted General
Fund Eaulty
FV 2003
47,751,455
General Fund Committed
Year-end Equity to
3,138.769 50,890,224 5-0,890.224
Encumbrances & Preencumbrances*
Long Term Advances*
Prepaids'
Payroll and Petty Cash*
Total Reserved
iContinuiRg Designations
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Drain Watershed Management'
Security Enhancements
Future Technology Replacement"
Operational Improvements
Financial System
Revenue Sharing Reserve
Sheriffs Helicopter
IT Thin Client
GIS Enhancements.
Northwestern Highway Settlement
Emergency Response & Preparedness
E-Health
State Receivable Adjustment
HIPM
Health Emergency Response
Senior Citizen Prescriptions
District Court Judge
Carry Forwards
CLEMIS Match for Cops More
County Library'
Board of Commissioners' Projects
Fire Records Management
Succession Planning/Transition
Clerk Counter Renovations
CRIMP*
Continuing Designations
1.782,146
24.293
2,105,857
337,195
4,249,521
1.600,000
9000,000
2,070,000
624.283
4.081,062
1,000,000
3,000,000
5,000,000
2,500.000
873.341
2,750,000
255.000
2,000,000
327,000
1,1500,000
2,000,000
1,000,000
500.000
100.000
387 707
621 118
400,000
218,479
250,000
333,200
400,000
77.000
196.654
42.566,844
0 1,782,145
0 24,293
0 2,105.587
0 337,195
0 4,249.521
0 1,500,000
0 9,000,000
(2,070,000) 0
(624,283) 0
(322.844) 3,758,218
(1,000,000) 0
(722,000) 2,275.000
0 5,000,000
(2,500,000) 0 .
(873,341)
(517,428) 2.232,572
0 255.000
(2,000.000) 0
• 0 327.000
(427,101) 572,899
0 2,000,000
(533,300) 466.700
-(500,000) 0
(40,591) 59,409
(387,707) 0
(621,118) 0
0 400,000
0 218.479
0 250,000
(257,475) 75,725
0 400,000
(77,000) 0
(155,213) 43.441
(13,629,401) 28,937,443
(997,711) 784,435 784,435
(10,173) 14.120 14,120
(521,050) 1,58,4.837 1,684,837
16,495 352.690 2,90__
(1,513,439) 2,736,052 2.736.QSj
1,400.000 3,000,000
9,000,000
0 0
432,479 432,479 432,479
3.753,218
2,900,000 2.900.000 2.900.000
2,278,000
5,000,000
0 0
0
2,232,572
255,000
0 0
(327,000) 0
572,899
2,000,000
(468.700) .0
500.000 500,000
(59,409) 0
0
2,287,419 2,287,419
242,000 642,000 642,000
(46,784) 171,805 171,695
250,000
624,275 700,000 0
400,000
0
104,826 148,067 14q,07
7,590.906 35,525,349 4.294.241
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
(2,070,000.00)
(1,000,000.00)
Total Designated Unreserved
Total Budget Transition
Total Undesignated Unreserved
Total Unreserved
Fund
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2003
MR. #03138 M.R. #03161 M.R. #03190 M. R. #03254 M.R. #03241 FY 2003 Total Adjustments Adjusted Genera/
IT Thin Client Draiu Vutnerabil.. Sliredff Erneng. FY 2003 3rd Automate Records Year End to Equity Fund Equity
Proprosal ity Assessment Dispatch Equip Qtr Report Drain/WatertSewtr Budget Transition During FY 2003 FY 2003 _.....
(427,101 00)
(165,525.00)
(129,500.00)' (3,800.00)
Encumbrances & Preencumbrances
Deterred Property Tax
Long Term Advances
Prepaids
Payroll and Petty Cash
Total Reserved
Capital Improvement Reserve
Tax Tribunal Appeals
Drain Records Conversion - Phase I
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System
Revenue Sharing Reserve
Sheriffs tlelicopter
• Watershed Management
IT Thin Client
Northwestern Highway Settlement
Emergency Response & Preparedness
E-Health
State Receivable Adjustment
HIPAA (1) (2)
Health Emergency Response
Senior Citizen Prescriptions
District Court Judge
Geographic Information System Enhance
Carry Forwards
CLEM;S Match
County Library
Board of Commissioners' Projects
Fire Records Management
Succession Planning/Transition
Clerk taunter Renovations
CRIMP
$0.00 $0.00 $0.00
$0.00 . $0.00 $0.00
(74,140.00) •
$0.00
0.00
$0.00
$0.00
(2,070,000.00)
(322,844.00)
(1,000,000,00)
(72.2,000.00)
(2,500,000.00)
(873,341.00)
(624,283.00)
(517,428.00)
(2,000,000.00)
(427,101.00)
(533,300.00)
(500,000.00)
(40„591 . 00)
(387,707.00)
(621,118 00)
(257,475.00)
(77,000.00)
(155,213.00)
$1,782,146.19
47,751,454.88
24,292.91
2,105,866.69
337,195.00
$52,000,975.67
s1.600,00p.00
9,000,000.00
3,758,21
2,278,00
5,000,00
0.
2,232,572.
0.
327,000.
512,899.
2,000,000.L I
466,700.0
0.
59,409.0
0.0
255,000.0
0.0
400,000.0
218,479.)
250,000.0
75,725.00
400,000.00
0.00
43,441.00
(517,426.00)
$0.00 ($13,629A01_00) $28,937,443.00 ($517,428.00) ($74,140_00) ($129,600.00) ($1,596,426.00) (52,070,000.00)
12,728,870,00 12,728,870.00 12,728,870.00
0.00 82,369.67
($517 ,428.001 ($74,140.00) W29,500.00) ($1,596,426.00) ($2,070,0130.00) 512,728,870.00 ($900,531.00) $41,748,682.67
7171-570,3'
actual receipt of revenue. This formai is presentee so that the reader obtalris a preper eersee'Lvo or the County s FY 2003 General Fund/Gentrul Purpose
pnrforreenee. Please nOle, however, that this presentation will not whelk, with the accounting report entitled 'Sinte.ment of Receipts and Exzenditues," The
disc-vacancy Is due to the fact that uicler governmental accounting mar -Mares, when fund balance ts usea, no tunes ere actually tninnierred lreload a
negnlive budget vatiance appears which la relieved by ti7o use of Eund balance. Because the use nr fund betance was limited to one-limo expenditures
the prosentat,lon of a negaiive Cudgel variance would distort the fact that FY 2003 °aerations ended vets 0S32,487,360 favorable Variance.
Of Ice 532.487.050. $12.72e,e7U was trovious,y conrellted ;or Budget TranaiSon.
Treasurer (Special Assessments)
Circuit Court (Inter-Gov. Gen. Reimb, Rev)
District Courts . Divs. I-1V (Inter-Gov. Gen Reimb. Rev)
Sheriff - ,Admin. Svcs (Inter-Gov. Gen Rev.)
Sheriff Correct. Svcs (Fed. Grant)
Sheriff - Patrol Svcs (Inter-Gov. (3en. Relmlo.)
Ltrani Board - Research library lied. Grant)
TOTAL GENERAL FUND BUDGETED RECEIPTS
STATE! FEDERAL & NON-CHARGES FO .SVCS
CHARGES FOR SERVICES (Inc. Transfers)-
GENERAL FUND
County Executive Administration
Emergency Response & Preparedness
Auditing
Equalization
Purchasing
Reimbursement Division ow/me
als".9
1,500.00 $
18,800.00
74.000.00
2,205,082.00
325,000 00
1,120.00 3
7,841 10
69,637 29
2,259,453.72
29,811 57
325,000.00 34.5,015,45
1,500.00
33,259.00
74,000,00
2,240,382 00
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL
SPECIAL REVENUE AND PROPRIETARY FUNDS
BUDGET BUDGET
AS AS
ADOPTED ADJUSTED
AMOUNT
FY 2003 FAVORABLE/
ACTUAL (UNFAVORABLE) PERCENT
Amended and Actual .for Special Assessment noted under "Other
0,00% , Taxes"
No collections of reimbursements from the Stale for Def: Atty cost
3 17,950.00 $ I 7,950.00 $ - 5 (17,950.00) -100.00% or from Drunk Driving Case Flow Assistance Fund.
$ 2,711 00 $ 2,711110 $ 3,046.63 $ 335.83 12.38% - Increase in Sobriety Court c-ases piccessed.
Fav.elf le to successful notification of PICA recipients housed as
3 25,000.00 $ 75,000.00 3 108,000 00 $ 83,000 00 332.00% - inmates at the Oakland County iail
Untav due to reduction in percentage of payment by the Federal
agency for State Alien Criminal Reimbursement
Unfav due to amount paid for allevveliln wirribursable
$ 200,000.00 $ 200,000.00 $ 101,667.22 $ (8,332.78) -4.17% , expenditures for Merit le Safety Giant.
$ - $ - 3 5:101.50 3 5,10 i .S0 100.00% - Env Federal Grant reimbursement
$ 34,988,996.00 $ 3.4,685,996.00 3 35,771,339,13 3 1,084,34313 3.13%
• 61,000 00 $ - . $ - $
• 250,000.00 3 250,000.00 $ .57,044.00 3 (192.,958.00) -77.18%
Per Diem reintbursernerit to Directors at F'&R and Bldg. Authority
(3E0.00) -25.33% meetings.
Unfav, due to revenue sharing reductions affecting municipal
(25,417.90) 0.00% - budgets (sate of used sirens).
Unfav due to cneIlstiun of 1,SMART ) South East Michigan AMa
(4,362.70 -5.90% Rapid Transit audit
13,071 72 0.58% - Increase of real and personal property parcel cools.
29,81 I 57 100.00% _ Rebate due to County from Boise Office Solutions
23,015.45 7.08% . Receipt of Tax Intercept Fees greater than anticipated
2 11/25/2003
Treasurer
Circuit Court Gen. Fund
. District Courts (Divs I - IV)
Probate Court
Corrective Services
Corrective Services - Satellites
4911.
) . Technical Services
.0000NP
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL
SPECIAL REVENUE AND PROPRIETARY FUNDS
Register of Ceeds
Prosecutor
,Sheriffs Office
Administrative Services
BUDGET BUDGET AMOUNT
AS AS FY 2003 FAVORABLE/
ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT
Fay Mortgage Reloading Fee, Enhanced Access Fee, Deeds,
Land Transfer Tax, and Tract Index Fees, due to increased
10,983,800.00 13,065,224 00 20,446,951.63 7,381,727.63 56.50% - volume in mortgage refinancing activity.
Fav due to T1FFAJDDA recovery, Industiial Facilities Tax, and Tax
Statements, due to increasing level or industrial development in
4,488,029.00 4,488,029.00 5,587.130.00 1,099,101.00 74.49% Oakland County
Fey due to chgs. In asses.' procedures, resulting in increased Cost
4,078,293.00 4,279.343.00 4,349,917,48 70,574.48 1.65% - rev, & Reimb. Clinical Evat. Fee rev .
Fav due to State Law Cost, Defense Atty & DCLI Filing Fee,
Garnishments, Late Penalty, Ordinance Fines & Cost, due to
10,385,831.00 10,931,001.00 11,244,953 77 313,952.77 287% increases in case loads and higher collection rates
Fey Defense Atty. Fee rev. due to incr. use ot court appointed
• 524,100 00 524,100.00 535,006 37 10,906.37 2 08% atty, partially offset by deer. in Certified Copies.
Fair. 5% Forensic Lab Fees $8.772, Class Fees $8,400, Prog,ram
Income 512,364, State Andra) Victim Witness 55,545, fullion
Income $750 and Welfare Fraud Case Review 53,105. partially
249,369.00 227,500.00 229,899,82 2,399 82 1.05% - offset by unfav Miscellaneous ($35,1271
15,800.90 49,559.00 42,478.20 (7,071.80) -14,27% Unfav. Refunds NET offselby Fay DNA Testing Fees
1.500,00 9,160.00 21,85'7.89 15,757.89 173 16% - Fay. Mileage reimbursements
Fay. collections for Board and Care, Cirnic Charges, Dental
Charges, Diverted Felons and other fees offset by (Unfav) Fee
4,099,700.00 4599,700 00 5,072,552.80 472,852 HU 10,28% - Income and Hospital Cost recovery .
1,574,800.00 1,574,800.00 1,783,45663 208,656 53 13.25% - Fair Ficiand and Care revenues.
Patrol Services
lay. Reimb. Salaries and Sheriff Special Deputies offset by
23,982,452.00 24,800,340.00 24,941 935.10 141,595.10 0.57% - (Unfav) Liquor Control and Enhancement Funds.
Unfav Ellhwicement Funds, Dispatch Services, and Forensic Lab
Fees offset by Fay. Fingerprint, Reimb. Salaries and Refunds
556,727,00 677,848.00 431,634.58 (246,213,42) -36.32% - NET
4 11/25/2003
Favorable fee increases tor lab charges due to additional testing
Children's Village
Health Division
Circuit Court - Juvenile Mainlmuance
TOTAL CHARGES FOR SERVICES
GENERAL PURPOSE
OPERA I ING TRANSFER S
TOTAL AVAILABLE RESOURCES
GENERAL FUND /GENERAL PURPOSE 5 405,233,943.00 5 420,781,383.67 5 365,512,321.58 5 (55,269,062.09) -13.13%
3,137,774.00 3,262,098.23
1,030,000 00 912,147.69 (117,852.31)
3,422,772.00 3,092,750.14 (320,971.86)
Unfav due to reduction in cases of assePseil GI Benefit Board
0.00% - and Care
Unfav. due lo delay 01 Secure Detention Facility and reduction in
referrals of Out County Board and Care, offset by decrease in
-9.84% - expenditures
129,324.23 4.1,3% for sexually transmitted diseases for other counties.
3,422,722.00
. 6,484,862.00 7,565,498.00 s 7,766,996.06 5 (318,499.94) -4.20%
41,147306.00 $ 39,557,516.80 $ _ $ (39,557,516.80) 0.00% - Heriects Planned Use of Fund Balance.
2,032,140.00
1,030.000.00
. . . . .
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
RECEIPTS AND EXPENDITURES FOR GOVERNMENTAL
SPECIAL REVENUE AND PROPRIETARY FUNDS
BUDGET
AS
ADOPTED
BUDGET
AS
ADJUSTED
FY 2003
ACTUAL
AMOUNT
FAVORABLEJ
(UNFAVORABLE) PERCENT
•
Juv. Mnint - Refund School Meals
Unfav. due to lower than anticipated per meal schoot allotment
739,800,00 5 239.1300.00 235,7283 5 0,071.77) -1.70% - average
4,400,000.00
10P,696.00
15,000.00
Health Slate Subsidy
Health Grants State
State Match - Foster Care
4,400,000.00 3,532,923.00
109,696 00 109,6E6 tX) $
15,000.00
UnTav Michigari Dept. of Community Health State payments,
(077.00) .19,71% - offset by decrease in espendiluras.
0.00%
(15,000 00) -10000%
-
TOTAL BUDGETED RECEIPTS - GEN. PURPOSE
GOVT STATE AND FEDERAL (Outside Agencies)
CHARGES FOR SERVICES - GENERAL PURPOSE
3 14,155,215.00 $ 14,128,460.00 S 13,02T,41159 (1,101,046.31) -7.79%
Less Operating Transfers (Out) $ (41,147,706 00) $ (39.557,516.80) $ 39,567,516.80 0.00%
NET OF I GP RESOURCES • $ 364,086,237.00 $ 381,223,866.87 $ 365,512,321,58 $ (15,711,345.29) -4.12%
6 . 11/25/2003
$2,069,558.00 $2,878,353.64 $2,838,397.11 535,456 53 1.34% - Turnover
853,434.00 857,061.00 530,001.72 27,059.28 3 16% - Fey office supplies, travel & conf , prof svc-s. mileage, and (uror fees and mileage
396,554 00 477,399.28 435,108.86 41,690.42 8.73% - Fay due largely to reduced telephones, computer opor., and C.L FMIS ritiargies.
Division 4 - Troy
Controllable Personnel
Controllable Operatin
Non•Con1rollable Operating
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
5112,079 84 3.03%
$385,160.04
131,560.05
314.361.26
$831,051.36 583%
4.04%
4.55%
17.27%
11/24/2003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
.,.nnnn•n•nn•• .....
Dis1rict Court Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Division 1 -'Novi
Controllable Personnel
Controllable Operating
Non Controllable Operating
$265,038.00 $265,038.00 $126,651.07 5136,386.93 51.46% - Turnover
70,300 00 73,300.00 40,377. 77 29,922.73 42,56% - Fay due to lower use Of contracied visiting fudge & cart fepettets, Et lower travel & cont.
0.00 0.00 0.00 0.00% -
—
$335,338.00 5335,338 00 8169,028.34 5166,309.66 4959%
$3,173,531.00 $3,249,847.77 $3,062,411.50 $187,436.27 5.77% - Turnover .
788,869.00 937,369.45 886,424.95 50,944.50 5.43% - rm., d UPI to lower bank digs travel 8 cont., 'mg.& Psych 8. him?. Exam usage, and ocflos supplies.
528,876.00 605,630.52 476,368 35 129,262.17 21.34% - Fay due largely to reduced telephones, computer °per., end CLEMIS charges.
$367,642.94 7.97%
$21,144.86
24,410 46
32,287 37
Division 2 • Clarkston
Controllable Personnel
Controllable Operating
Non•Controilable Operating
Division 3- Rochester Hllls
Controllable Personnel
ContrrAleb)e Operating
Non-Controllable Operating
$4,489,276 CO $4,792,847.74 $4,425,204.80
$1,083,842.00 $1,225,435.98 $1,204,291.12
492,083.00 493,974.79 469,564.33
184,549.00 267,125.23 234,837.86
81,760,474.00 51,986,536.00 $1,908,693.31
1.73% - Turnover
4 94% - Fay due to lower rent, court reporter svcs, Clef. Atty. Fees, and office supplies.
12.09% - Fay due largely to reduced telephones, computer oper., and CLEWS charges.
$77,842.69 3.92%
54,119,546.00 $4,211,313.92 54,104,107.69 $107,206 23 2 55%
$1,735.45
(776 91)'
111,121.39
0.09% - TV{ lover
-0.15% - Unfav defense ally fees, bank chgs, and interp'r fees, partially offset by office supplies.
23.66% - Fav due largely to reduced telephones, computer cper., and CLEMIS charges.
$1,948.453.00 $1,920,162.86 $1,918,427.41
529,558.00 533,863.34 534,640.25
433,941.00 459.1573.94 358,502.64
82,911,952.00 $2,923,650.14 52,811,579 30
59,340,422.00 59,531,338.25 50,152,178.21
2,734,244.00 2,1592,568.58 2,761,008.52
1,541,920.00 1,019,778.97 1,505,417.71
513,616,586.CD $14,249,685.80 813.418,604.44
169,717.22
0.00
1.947,696.00
0.00
1.885,027.05
0.00
2,054,744 27
0 00
517,086.988.00 $16,854,220.97 $16,195,284.35 3.91% $858.,936.82
11/24/2003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE
BUDGET BUDGET ACTUAL fUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$179,645.75
(3,074.97)
5201,510.78
25,456.94
894.00 (394 0.0)
Administration
CentroMahe Personnel
Controllable Operating
Non-Controllable Operating
Transfer 014
Litigation
Controb.abie Personnel
Controllable Operating
Non Controllable Operating
$2,457,955.00 $2,461 .156.02 32,281,509.24
2,064,290,00 2,018,737.10 2,021,812.07
$6,459,941.00 56,534,637.39 56188,34836
$7,00T5,438.010 58,840,755.00 $6,039,244_22
59,824.00 59,824.00 31,367.06
0.00 0.00
$7,065,262.00 $6,000,579.00 $6,671,505.28
7.30% Turnover
-0 15% Unfavorable grant match ($535,660) due to a prior year's adjustment partially •
offset by favorable Computer Research Service $7,792, Court Transcripts
$13,919, Expert Wtriess Fees & Mileege 520,035, Extradition Expense 5129,385,
Filing Fees 543,502, Library Continuations $34.042, Membership, Dues and
Publications $18,950, Microfilming & Reproductions $12,002, Printing $29,984,
Professional Services 552,550, Special Prosecuting Attorneys $15,000, Training
$12,400, Transcript on Appeals $8,171, Travel & Conference $16,777,
Witness Fees & Mileage $81,243 and Office Supplies $34,329.
8.26% Favorable Info Tech CLEMIS $15,644, Info Tech Development $3,264, Info
Tech Operations $23,692, Radio Communications $15,807, Mail Room 310,114,
Print Shop 58.914, Convenience Copier $3.454 and Telephone
CuinmuriTcations $90,480 partially arset by unfavorable Maintenance Dept
Charges ($1,065) and Motor Pool ($754)
2.95% Turnover
47.57% Favorable Personal Mileage $.33,325 due to less than anticipated usage partially
offset by Travel and Conference (52.5471, Membership, Dues
and Publications (51.345) and Clothing Allowance ($750).
0.00% Unfavorable Radio Communications ($894) for pager use.
$346 289.03 5.30%
$229,073.72 3.32%
Warrants
Controllable Personnel
Controllable Operating
$2,089,131.00 $2,032,563.00 $1,969,391.23
2,758.00 2.75800 1.656.49
.Non-Controllable Operating 0.00
52,091,889.00 52,035,321.00 51,9/1,247.12
$63,171.77 3.11% Turnover
601.51 32,69% Favorable Personal Mileage $1,051 due to less than anticipated usage offset by
iinbudgeted Clothing Allowance ($750)
0.05 0.00%
$64,073.28 3 15%
0.00 0.00
App el late
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Department.
Controllable Personnel
Controllable Operating
Nrn-Controllabie Operating
Transfer Out
51.452,586.00 51,376.392.58 51,360,714.76
7.9},00 7,291:30 3,468.23
0.50 0,00 0..00
$1,459,876.00 $1,383,633.58 $1,364,182.99
$13,005,109.00 $12,710,866 60 $12,250,859.45
2,134,163 00 2 088,610 10 2,058,503.85
'1,947,696.00 2,054,744 27 1,885,921.05
0.00 o,00 0.00
$15,677.82 1.14% Turnover
3,622.77 52.43% Favorable Personal Mileage $3,823 due to less than antidpated usage.
0.00 0.00%
519,500.59 1.41%
$460,007.15
30,106.25
168.823.22
0.00
3.62%
1.44%
8.22%
572,977,724.00 $72,829,542 67 $74,193,700.29 (31,364,157.62)
9,539,489 00 11.292,423.40 10.941,594.53 350,828.87
15,613,791.00 15,652,855.88 14,998,388 30 654.467.54
27,000.00 85,226.00 58,226.00 27,000.00
-1.87%
3.11%
4.14%
:3 1 68%
. 11/2412003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES '
SHERIFF'S DEPARTMENT
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2003 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$9,162,169.06
905,790.30
Technical Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
28,991.369.00 $9,022,226,00
736.663.00 866,533 86
1.815,464.00 1,653.490.26
0,00
511,543 A96 00 311,544,250.12
($139,943.06) -1.55% - Turnover and FY 2002 Contract Settlement. Favoribility ir Adrin Services
(37,256 44) -4,29% - Unfav. Data Processing Dew. ($11,525), Officer Training ($10,489), Prof. Serv. ($10, )45) and
Equip. Repairs ($5,094),
- Fav. Telephone Communications 2213.809. Radio Communications $41.960 offset by
Urdav, Motor Pool (2132,980).
L530.700.37 • 122.789.89 7.43%
0.00%
$11,598,659.73 ($54,409.61) -0.47%
$98.1,58,014,00 $99,880,047.05 2100,101,000.12 ($331,861.17) -0.33%
Division Total $3,757,270.00 $3,765,920.25 $3,482,302.97 $283,617.28 7.53%
Department Total $3,757,270 00 $3,765,920 25 $3,482,302.97 $283,617.28 7.53%
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED
BUDGET
AMENDED FY 2003
BUDGET ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable OperatIn
$2,652,540.00 $2,546 1420.00 $2,295,232 07
236,061.00 193,930.00 $164,840.75
668,669.00 1,025,570.25 $1,022,230.15
$25118793
29,089 25
3,340.10
9.86% - Turnover.
15.00% - Fav data processing supplies and capital outlay.
0.33% - Fav telephone rates and usage.
11/24/2003
11/19/2003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
DRAIN COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE .
BUDGET BUDGET ACTUAL UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
a.......,..r..,•n,•nn•nn•,..n.innnn••nn•••••••nn• •n•••••n••n•n•n•••,......
Drain Commissioner
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$2,793,704.00 $2,851,958.00 $ 2,716,351.56 S 135,606.45 4.75% - Favorable Salaries $661,347 offset by unfavorable Fringes ($504,029) for
non-productive adjustment factor. Unfav Overtime ($21,712) for soil erosion
overtime to meet Inspection requirements.
461,798.00 703,358.01 372,880.51 330,477.50 46.99% - Fav - Consultants $123,646 favorable variance will be applied to FY 2004 per
MR # 03240 for Watershed Mgmt. Program. Fay - Contracted Services $185,789
favorable variance will be applied to FY 2004 per MR# 03240 for Watershed Mg ml.
Program, Fay - Legal Services $7,382 due to forecast being over estimated.
Fay - Personal Mileage $12,752 due to reduction in use of personal vehicle offset by
unfavorable revenue in Reimb. Personal Mileage Fay •- Recognition Events $4,527
due to actual ISO contract amount lower than estimated contract amount.
Fav - Educational Supplies $77,706 favorable variance will be applied to FY 2004 per
MR ft 03240 for Watershed Mgml Program. Unfav - Membership, Dues and
Publication ($11,774) for membership enrollment into Huron and Clinton River
Watershed Council. Unfav - Professional Service 5,574i for ISO 9000 and
Watershed Mgont. charges with ISO 9000 portion being offset by revenue account
Reimb. General. Unfav Travel and Conference ($10,118) for increase In travel
for lobbying to maintain/obtain grant funding. Unfav - Adj. Prior Year Exp. ($14,032)
to adjust prior year labor to General Fund from fund 442817 due to adjustments of •
prior year salaries. Unfav - Office Suppiies ($4,257) offset by favorable variances
In Data Processing Supplies, Engineering Supplies and Maintenance Supplies.
Unfav Printing Supplies ($11,587) used outside vendor for new letterhead,
880,585.00 1,114,015.80 1,023,771.53 90,2.44.27 8.10% - Fay - Radio. Communications $66,670 not using radio system Fay - firair Equipment
$17,598 because of decrease in charges for copies being directly charged to General
Fund Fay - Print Shop $4,811 used outside vendor for letterhead Fav - Telephone
Communications $22,258 because allocation over estimated. Unfav - Convenience
Copier ($12,614) because allocation under estimated. Unfav - Mail Room ($7,718)
due to under estimated budget item.
Transfer Out 66,165 00 56,165.00 56,165.00 $0.00 0.00%
Fetal $4,192,252.00 54,725,496.81 $4,169,166159 $556,32822 11.77%
Department Total $4,192,252.00 $4,725,496.81 $4,169,160.59 5556,328.22 11.77%
51318 626 56 8.5998
$158,874.13 3.19% - remove'
$26,786.163 1745% . Favorable Memberships Dues A Pub, $ ,5861, including Training Related expenses
$24,920 end Advertising $298 due in can scioun d ccisinn Ic nentmize expenditures.
578,403.94 3.29% Favorable I.T. Operalions and Telephone Communications
540M1/el1en
Controllable Personnel
Controllable Operating
Non Controllable Operating
Transfer Out
Fiscal Service.s
Controllable Personnef
Controllable Operating
NC.11 I .Controllable Opersting
Reimbursement
Controllable Personnel
Controllable Operating
$58750,46590 520,614,031.79 519,315,7E8.40 51,299,24139 6.30%
11,12412002
COUNTY OF OAKLAND
FY 2063 YEAR ENO REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE} PERCENT EXPLANATION Of SIGNIFICANT VARIANCES
Admintstration
Controllable Personnel
Controllable Opera'leg
Non-Controllable Operating
Purchasing
Controllable Personnel
Controllable Operating
Non-Controllable Operating
5300,740.00 $300.740.00 5286,304.81 514.435.39 4.50% - Turnover
15.100130 21,221.55 71.37415 (153.20) -0.72% - Untav. Travel & Conference due to PeopleSoft Conference.
9,031.00 8.742.00 9,52761 (725.61) -13.912% - Unfav. due to PrinUng for 2002 Comprehensive Annual Report charged to Arimin.
5320,671 09 5330,703.55 5317,209.97 $13,495.56 4.08%
$943,514.00 5912,866.09 5858,65740 $53,208.60 5.83% - Turnover
31,742,00 35,050.89 19,652.07 15,198.82 43.36% - Fa ornable Advertising $7,518. Personal Mileage $1,156. Towel & Conference
$4,0130 Expendable Equipment Exp. $2 254 and Postage 5180 due to internal
decision to minimize earponditures.
145,559.00 167,946.53 160,456.51 7,490 02 4.46% - Favorable Telephone Communications
51. 120.875 90 $1.115,853.42 51,039,985.98 575,897.44 6.80%
56,527,098.00 .55,38 1.246,00 $6.713(1.693 43 $591,852.52 9.278C - Turnover
1 41,7660h 361,515.20 97,267.65 254,227.65 '73.09% Favorable Advertising 51,093, Communicalions um. Equip. Repahs & MAW $800
Memberships, Dues S. Pub. $2,341, Mileage $64,881, Printing $5,000, Professional
Services $49,809, Travel & Coal, $7,048, Expend. Equip. $1 ,111, Photo Supp.
53,600. Postage $99,874, Office Suppties $27,693. FavOrdbilJty is due to jots
reassignments within the EqualiTation
1.616.2 3.00 2,278,654 78 2.315.936.27 {37,253.5 I ) -1.63% - Unfav mailroom doe to taxpayer no Ices. See Postage faverability.
82,000.00 82,09000 0.00 000% -
58.543.576.00 $9,103,445.96 58.284,819.40
$5,125,918.00 $451560901 54.758,934.88
165,547 00 153,547.00 126.760 17
924,207.00 2,385,56.2.17 2,307.156.23
$6,218,672.00 57,454,918 18 57 192653 78 $267,064.90 3.52%
$1,924,259.00 $1,946,433.45 51.877.627.70
69,327.00 70.062 00 49,559.09
Non -Controllable Operating 552,185.00 592.6U5.22 bb3,155 98
Transfer Out
52,546,471.00 52,609,100.86 57,466,942.77
Department Total
Controllable Personnel 514,922,289,00 514.457,09447 513,572,118.07
Col droll-able Operntiri 558,981 00 641,396,54 314,833.73
Nori-Controltable Operating 3.269,195,00 5,433,540.613 5,346,838.60
Transfer Out 0.00 8Z000..00 132.000.00
68,605.76 3 53% - Turnover
20,502,91 29,26% - Favorable Professional Sue. $12,255, Expendable Equipment Exp. 55,906,
Equip. Repairs & Main!. $475. rind Ring Fees $1,588 due to decision lo minimize
expenses.
33,849.24 6.50% - Favorable 1.1. Operations and Telephone Cumnuntc.Rtions
$128,157.91 4.91%
5884.978.40 6,12%
326,562.91 50.91%
00.704,08 1.60%
0.00 0.00%
$317,642.11
976.88
($1,896.11)
$4,548.12
Facilities Engineering
Controllable Personnel
Cnnto °Ratite Operating
Non-Controllable Operating
Transfers Out
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
2.22%
5.58%
0.01%
0.00%
2.22%
11/14/2003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllab]e Operating
$315,746,00 $315,746.00
22,975,00 5,525.00
-0.60% - Usage of fringe benefits greater than anticipated.
82.32% - Fav. Advertising due to reduced level of County real estate activity.
Non-Controllable Operating 83,742.00 36,951.00 38,718.02 232.98 0.60% -- Fav, Convenience Copier costs.
$422,463.00 $360,222.00 $357,337.01 $2,684.99 0.80%
6942,286.00 $85167300 $863,022.55 $28,650.45 3.21% - Fay. Salaries due to turnover 519.757 and fay. Overtime $8,893 due to
reduced project activity,
206,650.00 118,240.00 115,886.96 2,353.04 1.99% - Fay Professional Services $3,356, Testing Materials $1,815, EKpendable
Equipment $1,921, and Office Supplies $993 this to reduced project activity
partially offset by Data Processing Supplies cost for CAD software upgrade.
95,249.00 • 93,512.28 93,726.96 (214.68) -0.23% - Unfav. Telephone Communications costs.
54,000,00 54,000.00 54,000,00 0.00 0.00%
• .....
51,298,185.00 $1,157,425.28 $1,126,638.47 $30,788.81 2.66%
51,258,032.00 $1,207,419.00 $1,180,664.66 $26,754.34
229,625 00 123,765 00 116,863.84 6,901.16
178,991.00 132,463.28 132,444.98 18.30
54,000.00 54,000.00 54,000.00 0.00
$1,720,648.00 $1,517,647.28 $1,483,973.48 $33,673.80
Admirdstration
Controllable Personnel
Con1roliable Operating
Non-Controllable Operating
$170,432.00
10,248,903.00
16,682.00
$170,432.00
7,591,778.00
16,3E18.00
$171,034.48
6,861,493.40
19,055.6,5
$10,436,017.00 $7,778,608.00 $7,051,616.53
Health
Controllable Personnel
Control, labia Operating
Non-Controllable Operating
Transfer Out
$21,973,470.08 $1,642,050.34
4,800,967.31
3,179,593.27
49,115,00
$30,003,145.66
(340,289.51)
215,552.21
0.00
$1,517,313.04
2,445,721.00 2,368,611 48 2,448,140.55
/1/19/2003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
HUMAN SERVICES
ADOPTED AMENDED FY 2003
BUDGET BUDGET ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
-------
EXPLANATION OF SIGNIFIC.ANT VARIANCES
($602.48) -0.35% Under appropriated salaries
730,284.60 9.62% - Favorable Private Institutions including residential due to conscious decision to
minimize expenses.
(2,690.65) -16,41% - (Unfav.) Print Shop
5726,991.47 9,35%
$24,289,936.00
3.747 974.O0
3,394,001 00
$31,431,911.00
$23,615,520.42
4,460,677 80
3,395,145.48
49,115.00
$31,520,458.70
5.95% - Favorable due to staff turnover offset by (Unfav.) overtime from high activity in
Jail (517 947) Clinic (511,4851 and Env. Health ($42,445)
(Unfav. due to price increase for vaccines
Favorable Telephone Communications
4.81%
-7.63% -
6.35%
CI 00%
$488,712.03
94,263.25
79,529.07
Chili:Iron's Village
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$10,393,300.00 510,417,955.35 59,929,243.32
3,482,621.00 3,583,084.88 3,488,821.03
$16,321,642.00 $18,449,180.78 $15,786,676.43
4.69% - Favorable due to delay in completion of new Secure'Detention Facility.
2.63% - Favorable Provisions $98,608, and Uniforms $2,375, due to delay of Secure
Retention Facility offset by (Unfav.) Equipment Repajrs & Maint. ($6,720) due le
expenses for repair of vacuum cleaners, televisions, toasters, and other miscellaneous
minor repairs.
3.25% - Favorable Telephone, I.T. Operations and Radio Communications due to delay in
completion of Secure Detention Facility
$662,504.35 4.03%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
534,853,668.00
17,479,498.00
5,855,404.00
0.00
$34203,907.77
15,535,540.68
5,859,684.03
49,115.00
532,073.747,88
15,151,282.34
5,567,29140
49,115.00
52,130,159.89
484,258.34
292,390.63
0.00
6.23%
3.10%
4.99%
'5.21% $56 189,570.00 $55,748,247.48 $52,841,438.62 $2,906,808.86
Animal Control
Controllable Personnel
Contortable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
51.475,822.00 $1,457,816.76 51,483,334132 (525,517.26) -1.75% - Underestimated usage of Fringe Eienerits.
120,043.00 102,643.25 587,329.86 15,313.39 14.92% . Fay Professional Services 59.200 due To lermttation of Veterinarian Contract, Printing 51,200, Uniform
Cleaning 52;400 and Llniform Replacement S3,2013
531,579.00 546,621.63 5521,086,39 . 25,435.24 4.65% - Fay. Radio Communication $9,500, Molar Pool 513.000 and Mail Room $3,700 lower usage than budgeted
offset by unrest Equipment Rental (.5550) arid Info Tech Operations ($250I.
$2,127,244.00 $2,906,981.54 52,091,750.27 516,231 37 0,72%
Circuit Court Probation
Controllable Personnel
Controllable Operating
Non-Controltable Operating 819,528 00
$862.167.00
42,566 02 536,364 72 6,20330 14.57% - Fay. Office Supplies 59,900, Personal Mileage 9200, Cain Processmo Supplies $300. and Membership
Clues a. Publications $500 tower usage than budgeted offset by vnlav FA. Expendable Equipment
Expense 152,800) and Interpreter Fees ($1,900) costs not budgeted.
813,813.79 5794,925 71 18,888.08 2.32% - Fay in most accounts, orset by unfa y Main Room ($300).
5856,381.81 3831,290.43 $25,091.38 2.93%
'12,63900
Department Tntal
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$5,919,374.00 58,768,127 48 50.508,301.03 5259,826 45
1,901,707.00 2,100,469.27 1,888,083.56 212,405 71
3,194.109.03 3,444,242.50 3,286,469.01 157,773.49
250.00 250.00 0.00
2 95%
10.11%
4.58%
0.00%
¶14.015,190.00 $14,313,109.25 513,683,103 60 $630,005.65 4.40%
cata,
4111111.11111
1 I/249003
11/14/2003
COUNTY OF OAKLAND
FY 2003 YEAR ENEI REPORT
EXPENINTURES
COMMUNITY AND ECONOMIC DEVELOPMENTWORKFORCE DEVELOPMENT
AMOUNT
ADOPTED AMENDED FY 2003 FAVORABLE
BUDGET BUDGET ACTUAL UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Workforce Development
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$644,415.00 $644,415.00 $6,191.63 $638,223.37 99.94% - Favorability reflects expenditure pass-through of Workforce Investment
325.656.00 325,656,00 4,840.21 320,815.79 98.51% Act grant funds. Minimal County General Fund dollars were required
105,594 00 104,202 87 86.98 104,115.89 99.97%
$1,075,665.00 $1,074,273.87 511,118.82 81,063,155.05 98.961'
Department Total
Contraattle Personnel
Controllable Operating
Non-Controllable Operating
, Transfer Out
$644,415.00
325,656.00
105,594.00
0.00
$644,415.00
325,656 00
104,202.87
0.00
$6,191.63 $638,223.37
4,840.21 320,815,79
86.98 104,115.89
0.00 0.00
99.04%
98,51%
99.92%
0.00%
98.96% $1,075,665.00 51,074,273.87 $11,116.87 $1,063,155.05
53000 00 41,300.00
108,419.00
553,300.00 12,729.00
8 11,807,917.00 5 15,803.33825 $
56.731,175,00
2,000,0130.00
1,408,000.00
5,000;300.00
2,500,000 00
55,/00.00
$ 17,694,875.00
56.751,175.05
2,000,000.00
406,000.00
2,038,720.00
5,060,000.00
279,365.00
132,006.00
4,992,529 00
11,540 00
55,700 00
43.880,00
$22.742,909.00
.5 46,225,030.00 $ 57,138,599.23 $ 16,107,588,15 $ 21,029,011.08 36.80%
3.30%
-2.015%
100.00%
1;17%
TOTAL EXPENDITURES $ 82,050,796.00 $ 96,694,116.03 $ 75,202,443.62 8 21,491,672.41 22.n%
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
EXPENDITURES
BUDGET
AS
ADOPTED
BUDGET
AS
ADJUSTED
FY 2003
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLEI PERCENT EXPLANATION
Overtime Appropriation
ScourTy Expense.
Summer Employees Salary Appropriation
Total
Transfers to Other Funds (loom)
Rldo Authority (Cebt)
Bldg Fund (Capital Improvement Proo )
CLEWS
Drain Equipment
Environmental infrastructure
Fire Records Management
General Activilies
Information reemploy
Lake Level Act 1
Oak. Enhancement-Community Partnership
%Neter 8. Sewer Trust
Total
TOTAL NON-DEPT. APPROPRIATIONS
41,300.00
12,729.00
149,689.99 8 15,453,54625
$3,362,962 52 5 3,366,212.48
2,000,000.00
1,408,000.00
2,1388,720.00
s,ano,occ
279,365.00
132,000.00
4,992,529 00
11,540.00
56,70000
5 3,423,912.48
aka. wrar=
100.00%
0.00%
100.00%
99.04%
50.04% -
0.00% - Note Revenue unfavorability.
0.00%
0.00%
0.00%
0.00%
0.00%
0 00%
am%
100.00%
00%
15.05%
43,680.00
$19.3113,996.52
Tay, due to payinent from DTRF for Work Release snd 5245 Dti,st. Ct. debt
TRANSFER TO GENERAL PURPOSE FUNDS ploctoo)
Health Fund
Juvenile Mainlenance Fund
Social Welfare Fund
$ 22,342,41700 5 23,6111276.90 8 22,831,716.63
13,468.349 00 15 931,239 90 16,263,138.84
15,0013 00 15.000.00
5.15,525,76500 539 657,515 80 539 094,855.47 $
779,56027
(331,698 94)
15.000.00
4122,86133
90 xls 2 • 1112472003
M.R. #02287 - 1211212002
Sheriff Dept. - Use of Forfeited Funds
M.R. #02327 - 1211212002
Sheriff Dept. - Use of Forfeited Funds for Armored Vehicle
$ 41,850.00
$ 275,000.00
TOTAL AMENDED BUDGET AS OF 12/31/2002 (1ST QUARTER) $ 371,438,528.87
M.R. #03043 - 0310G12003 $ 1,361,946.00
Phase I budget Task
$ 145,000.00
$ 45,257.00
8,750.00
$ 500,000.00
M.R. #03028 - 03/0612003
Sheriff Dept. - Use of Forfeited Funds for Tasers
M.R. #03057 - 03/20/2003
Sheriff Dept. - Oakand Township Contract Amendment
M.R. #03058 - 03120/2003
Sheriff Dept. - Brandon Township Fire Dispatch Contract
M.R. #03060 - 03(2012003
West Nile Fund Disbursement Policy
TOTAL AMENDED BUDGET AS OF 3/3112003 (2ND QUARTER) $ 373,499,491.87
M.R. #03066 - 04117/2003
Sheriff Dept. - Use of Forfeited Funds for Auto Theft Conference -
M.R. #03079 - 04/17/2003
Emergency Response - Local Law Enforcement Block Grant
M.R. #03080 - 04117/2003
Emergency Response - Hazardous Materials Grant Funding
3,000.00
(2.092.00)
$ 15.259.00
M.R. #03083 - 04/17/2003
FY 2003 First Quarter Forecast
Fire Records Management System S 91.950,00
Senior Citizen Prescriptions 40,591.00
Prior Year Carry Forwards 621.118.00
Jail Data Warehouse 97.000.00
M.R. #03091 - 04/17/2003 $ 358,200.00
Community & Economic Development - North O.C. Household
. Hazardous Waste Consortium
M.R. #03082 - 05/08/2003 34,000.00
M&B - Equalization Office Remodeling & Computer Purchase
Page 2 of 4
M.R. #03254 - 911812003
FY 2003 Third Quarter Forecast
HIPPA Compliance S 3,800.00
Future Information Technology Needs $ 1,592,626.00
Drain Commissioner $ 240,000.00
Public Services - Community. Corrections $ 51,000,00
Planning & Economic Development 5,000.00
Clerk/Register of Deeds S 465,174.00
TOTAL AMENDED BUDGET AS OF 09131312003 (YEAR-END) $ 381,223,866.87
Page 4 of 4
1
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
INTERNAL SERVICE FUND
DEPARTMENT OF CLERK/REGISTER OF DEEDS
ADOPTED AMENDED FY 2003 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
FIZIROGRAPRICS FUND (654)1
REVENUES
Outside
Inside
Total Revenues
OPERATING EXPENSES
NET NON OPERAING
REVENUE OVER (UNIYEI-0
EXPENDITURES
$667,250 $414,556.00 $350,346.00 ($64,210.00)
351,667 $329,104.00 $266,681.75 L$62,422,25)
$1,018,917 $743,660,00 $617,027.75 ($126,632.25)
8957,144 8957,144.00 8816,617.20 $140,526 80
39.000 $23,000.00 $29,445.28 $6 445 28 ...., •
$100,773 ($190,484.00) ($170,144.17) $20,339.83
-15.49% • Unfav. due to rates adjusted to reduce excess fund balance to cf.imply with
-18.97% Federal A87 guidelines.
-1703%
14.68% - Fav due to turnover, lower depreciation, equipment rentals, Contracted
microfilming & reproductions, indirect cost, and expendable equipment
7613.7% - Fey due to excess cash on hand attributed to excess fund balance cash
invested.
ue%
xls 11/202003
[LIABILITY INSURANCE FUND 677
OPERATING REVENUE $2,179,729.00 $2,102,117.00 $2,105,237.69 $3,120.69
114'24/2003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2003 VARIANCE
BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT
------- ---------
EXPLANATION OF SIGNIFICANT VARIANCES
0.15% - Fav. due to refund of claim payments from bankruptcy settler nerits,
partially offset by decrease in rebilled charges. Note favorabifity in
expenditures
OPERATING EXPENSE 2,051,655.00 1,974,043.00 1,959,720.62 -14,322.38 0.73% - Fay. due to internal services rate reductions
CLAWS PAID 1,200,009.00 1.200,000.00 3,599,652.26 (2,399,852 26) .199,99% Unla v. due to increase in claims settled and adlustment to increase
reserves set aside for future claims
TOTAL OPERA I NG EXPENSES 3,251,655.00 3,174,043.00 6,559,572.88 (2,385 529 88) -75.16%
OPERATING INCOME (LOSS) (1,071,926.00) (1,071,926.06) (3,454,335.19) (2,382,409.19)
NON OPERATING RP/ENUE (EXPENSE) 800,000.00 800,000.00 448,477.43 (351,522 57) -43.94% - Unfav. due to decrease in interest rates.
NEt RFVFNUES OVER/(UNDER)
EXPENSES ($271.926.00) (5271.926.00) ($3,005,857.70) ($2.733,931.76)
18,405,691 (51,067,109' -5.48% - Rine Benefit revenue was lower than expected due to the number of employees that took
1,049,344 (61,7515, -$.56% advantage of the Tenement incentive and edmirdslrative leave.
300,294 (18,006: •-5.66%
37,218 (5,082; -12_01%
840,047 (43,4531 •4 92%
1,668,803 (131,232 -7,30%
11 431,435 (651,365' -5.47%
10,122 (1,278: -11.21%
663,456 (78,044: -10.53%
24,388,279 (421,721 -1.70%
15,434,240 520,540 3.49% - Favorability reflects accrual of FY21002 and FY2003 union settlement costs.
2,897.215 (177,185) -5,75%
376,013 31,213 9.05%
549,685 (66,515) -10.79%
1,337,020 89,420 7.17%
820,255 604,755 28063% - Reflects 5900,000 withdrawal from ICMA Forfeiture Account and $19,987 from
2,577,093 286,293 1250% Health Care Reimbursemen1 Forfeiture.
154,129 (10,871) -6.59%
685,406 158,906 3018%
621,819 (638,181) -57 41% - Continued low Investment rates.
584,245,564 ($1,89-0,671) -2.19%
519,472,8
1,111,1
318,3
42,3
883.
1,798,0
12,092,
11,
741,
24,810,
14,913,
3,074,
344,
616,
1.247,
215.
2,290,
165,
526,
1,460,
565,136,2
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
INTERNAL SERVICE FUND
FRINGE BENEFITS FUND
• ADOPTED AMENDED FY 2093 VARIANCE
BUDGET BUDGET ACTUAL FAVi(UNF AV) !PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
'FRINGE BENEFITS FUND 678
REVENUE
TiREES HOSPITALIZATION $19,472,
TIREMEN r ADMINIS TRATioN 1,111,1
TIJITION REIMBURSEMENT 318,
1PL. DEFERRED COMP. ADMIN. 42,
EMPL. DEFERRED COMP. COUNTY 8133,
EMPLOYEE IN-SERVICE TRAINING 1,763,
FINED CONTRIBUTION PLAN 12,092,
NED CONTRIBUTION ADMIN. 11,
DUP LIFE 741,
Fl SPITALIZATION [ 24,810,
S UAL SECURITY 14,913,
D NTAL INSURANCE 3,074,
TICAL INSURANCE 344,
DISABILITY INSURANCE 616,
s[oRT TERM DISABILITY 1,247,
FRFEITuRES
215,
vvoRKERS COMPENSATION 2,290,
UNEMPLOYMENT COMPENSATION 165,
FLEXIBLE BENEFIT DEDUCTIONS 526.
INVESTMENT INCOME 1,460,
TOTAL REVENUE $86,101,
EXPENSE . .
RETIREES HOSPITALIZATION $20,521,-' 920,521, 1 , $23,473,437 (52.951,637) -14.38% - Unfevoreblity was the to louelget being established prior to receiving actuarial report calculation.
RETIREmENT ADMINISTRATION 1,169,5 4 1,159,5 .' 951,292 216,228 . 18.66%
SICK/ANNUAL LEAVE CASH-1N 1,250,1 1 1 1,250,111 1,357,920 (107,920) -8.63% i ITION REIMBURSEMENT 335 1 34
,41 335,111 3,463 537 0.15%
1. E PL. DEFERRED COMP. ADMIN,
14,913,
44,-1
1
14,913,7
12,452,8
1,294,4
930,o
400,4
741,5
.44,
12, I
24,868,583
11,358,580
897,001
251,623
597,978
742,398
6.563
268
15,471,828
1,098,220
397,401
143,522
187,602 20.17%
148,377
(58,583)
37,537
11,732
64.35% i E PL. DEFERRED ' Comp. cowry 930,11 1 E PLOYEEIN-SERvicE TRAINING 1306..'
(55E1.128)
30,70%
37,09%
97.77%
19.36%
-0.24%
8.60%
550,4 III I SERVICE TRAINING - INFO TECH 1 0 FINED CONTRIBUTION PLAN • 12,452,1.1 1 D FINED CONTRIBUTION ADMIN. 12,11 1 G OUP LIFE 741, -1
SPITAL1ZATION 24,810.41 24,610,0
S C1AL SECURITY -3.74% - Unfavorability reflects accrual of FY.2002 and FY2003 union settlement costs.
NTAL INSURANCE 3,074, 3,074,4 2,790,384 284,016 9.24%
TICAL INSURANCE 344,: 344,. 285,186 59,614 17.29%
TO AL EXPENSE
i
1,88.3,,.. ABILITY INSURANCE
240,1
1,863,8
458,0
240,0
390,000
1,526,035
1,866,298
341,918
399,482
28.0,314
2.58,609 (11,845}
117,773
89,254
;115,314)
764,765
122,227
66,518
(2498)
(54)
($219,801)
-69.89% fiscal year.end analysis of claims and reserve requirements.
50.93%
33.38% - Pavorability reflects adjustment of Workers Compensation claim-year reserves determined by
12.33%
14.27%
-0.06%
-0.25%
-0.13%
-433%
r Exn3LE 6ENEFiT PAYMENTS 466,4
P OFESSFONAL SERVICES
U EMPLOYMENT COMPENSATION .
RKERS COMPENSATION 2,290,: • 2,290,8
165,1 •
390,4 , 0
246,7
185,0
89,2 . A COUNTING SERVICES 89,2 1
C ILD CARE FACILITY 246,7 : •
I rRECT COSTS
588,207, : 588,045,788 586,265,587
48,082
REVENUE OVERI(UNDER) EXPENSE ($2,105,984) (51,909,551) (84,020,023) ($2,110,472)
VP% FRINGE BENEFITSAls
q4%4
1112412003
MOTOR POOL FUND 881
OPERATING REVENUE
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
INTERNAL SERVTCE FUNDS
DEPARTMENT OF CENTRAL SERVICES
ADOPTED AMENDED FY 2003 VAR(ANC E
BUDGET BUDGET ACTUAL FAV/IUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
5,840,775.00 5,840,776.00 5,537,864.69 ($302,911.31) -5.1 9% Unfav due to rate reduction by 5.02 , lower Cates to dept.
due to fewer vehicles involved in accidents. Install radios,
cameras and M DC's on on fewer vehicles effective 0 1/01/03.
5,771,602.00 b, ritsozoo 6,070,10225 (298,500.25) -5.17% - Unfav. due to change in depreciatIon of patrol vehicles,
OPERATING INCOME a OSS1 69174 017 69,174.00 (532,237.56) (801,411.56)
NON-OPERATING REVENUE (EXPENSE) 520,000.00 520,0130.00 370,131.94 (149,868.126) -28.82% - Unfsv. due to reduction of gain from sale of vehicles
(increase In salvage value of vehicles).
NET INCOME (LOSS) SEP-ORE OPERATING
TRANSFERS 589,174 00 589, 174.00 (1E2,105.62) (751,279.62)
OPERATING TRANSFERS IN 506,177.00 506,177.00 506,177.00 0.00 0.00%
NET REVENUE OVERALJNDER)
EXPENSES 1,095,351.00 1,095,351.00 344,071_38 (751,279.62) -
MAILING, CONVENIENCE COPIER AND PRINTING FUNTi.BE
$3,035,235 00 $3,016,296.00 $3,232,799,51 5214,503.51 7.11% - Fay, due to inease of use of mailroom v deperlments,
Increase of tUblet work and external use at mei OCISTI
OPERATING REVENUE
OPERATING EXPENSE 2,914,186.00 3,049,524.00 2,976,300,26 73,223.74 2.40% - Fav. due to de-crease In paper and printing supplies sales for
the print shop and decrease In stationery stock for iesale.
OPERATING INCOME (LOSS) 121,049.00 (31,228 00) 256,499.25 287,727 25
NON-OPERATING REVENUE (EXPENSE)
NET REVENUE OVER/(UNDER)
EXPENSES
000 0.00 1,302.55 1,302.55
$121,049.00 (531221 5257,601 80 $269,029.80
11/2472003
COUNTY OF OAKLAND
FY 2003 YEAR END REPORT
INTERNAL SERVICE rum:fs
DEPARTMENT OF INFORMA IRON TECTINOLOGY
ADOPTED AMENDED FY 2003 VARIANCE
auDGEI BUDGET ACTUAL FAV7(UNF.AV) PERCENT EXPLANATION OP SIGNIFICANT 'VARIANCES
linformatfory Technology - Operations Wm
OPERA rING REVENUES.
Outside $1.673.266.00 S1.349,566,00 $1.436,203.00 $66,610.00 6.42% Par due to ine Access Oakland usage 3129,192. Deferred Land Trait $91,757. hilerest Income
5100.491. Fey partially offset by Outside Agencies M145.2501, RMmb Equalization Svo-s (582,1340);
arid proOcted gain on sale of equip ( D. 254).
inside 22,745,322.00 22.263,683.00 21 624,329 00 (839,354.04i -2.57% Unfav due to decrease in charges to OLi MIS lacer ($256.584j; OC Depls Development (51,262.079)
partially onset ty lay. hi-raging Den. & Open 1116.056; Non-Govt Dev & Open $344.491: and OC Dept
• Dyer, 3417,760 OC Dept and Non-govt de v & opar based on equip & svc provider: to lequesting Mims
OPER,ATINGTRANSrcrqs IN 2,570,007.00 5,854,901.00 5,834,730.00 (20,171.00), -0 34% - Transfer (170.171) from Dein Equipment no longer required for purchase of computer equipment.
TOTAL OPERATING REVENUES 26,988,615.00 29.468,15000 28,895,275.06 (572,876.00) -1.94% •
OPERATING EXPENSES vi,275A59.00 39,867T glut $31,026.505.00 8,838,584,00 22.17% Fey, primarily due to Salaries & Fringe 5409,451 uirilllnd vacancies: ContractiA Svcs of 02.107.39/
due to decreases In: Equip Rrepoirs & Maint for network Twitches reofaced w/ spares; Communications
far elimination at low rise connections; Deprec 55,940,897 assets over 35.000 capitol threshid Also fay
Cornmodilles of S199_898 due io effort to minimize cost of printina pale & accessories Fey'.
OPERATMIC tRANSFERS {OUT] 0.00 5,000.00 5,1700.00 0.00 000%. Telephone Comm 118, 773 end Matra, Dept Chas $77,099.
OPERA FING INCOME (Loss) (311,284,5-53.00) .2.104:21440,00). 58,255,70900
itnTormatIon Technotogy - Treephone Communications (675)
OPERATINci REVENUFS:
Outside 083,247 00 583.247.00 549,047.03 (34,200 00) 41.09% - Urrfav due to decr. Interest Income: Iowa, interest rates end lower cash balance aver!, for investment
Inside 4,555,611.011 4,555,6 I Co 3.398.206.00 0,157,105.00i -25.41% Budget Feted! anticipated revenue Increase horn nmplemeniation of noweystm;perlieFyufrael by
1730,1326 decrease in Commmicolion cast Unfav. due to ES 1 I fariff postponement (5150,003)
OPERATING TRANSFERS IN 0.00 0.00 9.00 0.09 0.00% offset by enlist Inv. 4901enditwe.
Total 4,638,658.00 4.6313,1358.00 2,447,'5a00 (1,1E1,805.00) -25.6954
Fay cilia IC CleVVESOCI costs Commis-au:Mere 0730,823, Corernot eves, $10 500. Equip. repair 590,773
OPFRATINC1F.KPENSIS 4,860.532.00 4,862,44900 3.624,26400 1.738.185 00 25.46% - £911 Tariff 5150,000 Professional eves. 0201.664, 5Fflevaire maird. 523,910, Special projects deferred
5E8 250 Sublet repair 5513,008, Travel/confer-once 5213,369, and IT operations 1106.6:36 alli tower Man
OPERATING TRANSFERS (our) 0.00 0.00 0.00 0.60 0.00% anticipated; offset by Salary & fringe (0(7,841), Indirect cost (342,2.24), Maintena las equip.13164,24.4).
E spend coo lip. (15,4761, Depredation ($16,74()), and f l development ($11,468) all higher than anlicipat
OPERA TING INCOME (LOSS) ,132-574 (5223,591,00). _ . 1317 T.:G.111.1h 545,560.00
Ilniormallon Technology - CLEMIS I835)
OPERATING REVENUES-
Outside $1,403.7b9, 00 31,403,759.00 01,53,571.00 3127.912.00 9.11% - Fan. due to Ins:reeled MDC usage $ 150,075: add membership of CC agencies 59,150. Fay offset by
(515662) non Oak Co agencies not fully operational as anticipated: doe invesl Income (36,810): and
(sek,41). mare contacts for tiveSoesti agencies.
Inside 373,952,00 074,746 ftP 1,318,502.00 943:757.00 251.84% - Ftw. due to increased Contributions Tram COPS MORE grant recognized in the C)_EMS Fund
1959,549; Inc 17,500 Shenfl Cant Svcs including non contributing agenOles such as 52/2s, Reima.,
Circuit CI &Pros.: Inc Prier 4f BO $21,694. Offset by decrease in projected NtErC usage by Sheriff
Copt (544,966).
()AERATING TRANSFERS IN 1,425,000.00 1,431.308,00 1,414,306.00 i17,1300.00) -1.19% Transfer (517.030) from FR ME nn longer tegutted for purchase of software
TOTAL OPERATING REVENUES 3.202.711.013 3,299,812.30 4.264.4E1.00 1.054.669.00 32.86%
OPERATING EXPENSES 11,906.358.00 11,835,137.00 6,190,627.00 5,644.510.00 47..59%. • Farr_ CansIsTS at Cornaturloallons far reductions in CDPO Gast Recover,. Fee per line and
Records Management System no] fully operational
OPERATING TRANSFERS (OM) 18.500.09 18,500.00 513,500_00 000 00054
ikarilliPERATING INCOME (LOSS) ,862:2,i47.00), 58,6 0 _($1,94-415413.00) $6,699,179.00
County of Oakland
Detail of non-departmental sundry revenue
For the twelve months ended September 30, 2003
Refund of prior year's expenditures:
Refund from MDOT for final accounting
Of 1-75 Chrysler interchange $ 951,916.89
Closure of unexpended balance of
work projects 333,427.51
Reduce prior years accrual for attorney fees 64,971.00
Refund by Pride Enterprises for inmate
clothing returned 21,256.40
Close balance of Utility Defense fund
Into General Fund 14,250.00
Miscellaneous 5,543.11
S 1,391,364.91
Sundry revenue:
Sale of equipment 31,770.00
Checks cancelled 16,8)9.84
NSF check fees 14,866.22
Miscellaneous refunds 14,675.64
Refund of employee compensation 5,456.22
Interest on investments 2,938.47
Miscellaneous 847.45
Garnishment fees 703.00
Close Building Authority West Wing
Extension Bond & Interest Fund 522.51
88,599.35
Total 51,479,964.26
Interoffice Memo
Data 11/14/03
To: Tim Soave, Manager — Fiscal Services
Franz Cynthia A. Davis, Manager MCF
RE MCF Write-Offs
The following outstanding receivables have been determined as uncollectable and therefore
should be written off in accordance with Fiscal Services policies & procedUres:
MR # 3593 Service Date: 2001
Amount to Write Off: $3,510.00
Date of Write Off: 3/28103
This is the amount of the patient pay for this resident for a total of 5 months. This
residents case was transferred to another caseworker who established a patient
pay as of the admission date. We cannot locate the family.
MR # 3640 Service Date: 08101
Amount to Write Off: $786.00
Date of Write Off: 10/22102
This resident was her own responsible party. Resident expired on 08111101 The
son called and said before he could get the money to us Social Security took it
back. Social Security contacted Robin Dunny on 10/1/02 and stated the case
was closed,
MR # 3874 Service Date:
Amount to Write Off:
Date of Write Off:
05/28/02 & 07/02/02
$25,00
10/22/02
This resident was his own responsible party. He was discharged to the hospital
on 7/15/02 and expired. We have attempted to collect from the family without
success.
# 3330
& 3278
Service Date: 07/99 & 12/99
'Amount to Write Off: $1252.00
Date of Write Off: 10/31/02
This resident was discharged home and she moved. We cannot locate her for
collection,
ident txpi,x,:i; no monies iett to pay balance of bill; recommend wnte off to bad
debt,
MR #3248 Service Date: 03/00
Amount of Write Off: $73.60
Date of Write Off: 01/27/03
Resident expired; he had no funds left to pay bi.ance of account. Recommend to
write off to bad debt.
MR #2896 Service Date: - 04/98&05/98
• - ,••------ ,--• --Amount
Date of Write Oa: 01/27/03
This :account was referred to Corporation Counsel and no collection was made.
Last billing notice was unclaimed, No current address. Recommend to write off to
bad debt.
MR 43273 Service Date: 09/00
Amount of Write Off: T3G.25
Date of Write Off: 01/27/03
Resident paid off a iarge portion GE outstanding balance; this was what remained.
He has not responded to our requests for payment. Recommend to write off to bad
debt.
MR #3084 Se.rvice Date: 31/98-09/98
Amount of Write Of $5,076.85
Date of Write Off: 01/27/03
This is past due balance from when residents son was handling the account. The
facility petitioned the court to have a court appointed gilardian, and Mr. Default was
appointed. The past due balance was referred to both Corporation. Counsel &
Reimbursement with no collection. Recommend to write off to bad debt.
i have reviewed these write-offs and respectfully submit them.
2
(Commission Meeting, January 15. 2003)
Moved by Mr. Vogt, supported by Mr. McCulloch to nominate Fred Korzon as Secretary
of the Oakland County Parks and Recreation Commission for 2003.
Moved by Mr. Obrecht, supported by Mr. Richards tu luse th iuilHrlaUuns and cast 2
unanimous ballot for Mr. Korzon as Secretary of the Oakland County Parks and Recreation
Commission for 2003.
AYES: Crawford, Gregory, Lewis, McCulloch, Obrecht, Richards, Skarritt, Vogt (8)
• NAYS' (0)
Motion carried on a unanimous voice vote.
2003 MASTER CALENDAR:
Commissioners reviewed tile .Jr‘ipused [Fleeting schedule for 2003 and concurred to hold the Legislator/
Commissioner breakfast on Friday ., May 2, at Lyon Oaks. The Commissioners parks tour in dune was left
as tentative, depending on date preference of the Oakland County Board of Commissioners.
Moved by Mr. Skarritt, supported by Mr. Ric-f lords tu duuept tilt 2003 'master calendar, with
the corrections as noted. •
AYES: Crawford, Gregory, Lewis, McCulloch, Obrecht, Richards, Skarritt, Vogt (8)
• NAYS: (0) .
Motion carried on a voice vote.
CAPITAL IMPROVEMENT PROJECTS UPDATE:
Chief of Design and Development Joe Figa gave a presentation showing some of the imajor capital
improvement projects in progress, plus reviewed upcoming projects throughout the Parks.
BIDS:
Moved by Mr. McCulloch, supported by Mr. Gregory to approve the purchase of the 2003
Thomas Saf-T-Liner HDX 65-passenger, commercial bus for Mobile Recreation to
Hoekstra Transportation, Inc. in the amount of $86,534.00,
AYES: Crawford, Gregory, Lewis, McCulloch, Obrecht, Richards, Skarritt, VanderVeen, Vogt (9)
NAYS.' (0)
Motion carried on a voice vote.
ACCOUNTS RECEIVABLE WRITE OFFS:
Moved by Mr. Obrecht, supported by Mr. McCulloch to approve the write off accounts
receivables of $750 owed by the Township of Royal Oak to Mobile Recreation for
equipment rental and of $266 owed by Lawrence Joseph for shelter rental vehicle entry at
Addison Oaks
4 - 3
NAYS: Vogt (1)
4 - 4
(Comrhission Meeting, September 3, 2003)
Commission also directed staff to provide this resolution to the Board of Commissioners General
Government Committee for their information.
Trails Network Coordinator Marge Gatliff invited the Parks CUI1 If riiionti.) attend the County Trails Summit
planned for Thursday, September 4, at Bloomer Park, from noon to 3 p.m,
US NATIONAL GUARD TRAINING REQUEST — GROVELAND OAKS:
Moved by Mr. Palmer, supported by Mr. Richards to approve the request from the
Department of the Army, 2 Battalion, 333 Regiment, 841' Division for the use of
Groveiand Oaks to conduct training on November 1 and 2, 2003.
AYES: Crawford, Gregory, Lewis, McCulloch, Palmer, Richards, Skarritt, Vogt, VanderVeen (9)
NAYS: .(0)
Motion carried on a voice vote.
c
4-H FAIR ASSOCIATION .6.nts.E NEGOTIATIONS UPDATE — SPRINGFIELD OAKS ACTIVITY CENTER:
Staff requested Commission approval to extend the current lease with the Oakland County 4-H Fair
A • '• • - • •-= -2. • - Springfield Oaks Activity Center on a month-to-month basis for up to
six months.
Moved by Mr. McCulloch, supported by Mr. wLrid 1.1 le lease with the Oakland
County 4-1-I Fair Association for the operation of the Springfield Oaks Activity Center for
30 days, from September 6 through October 5, 2003, under the same terms and conditions
as in the existing lease.
Commission suggested that the new contract include a provision for three one -year extensions.
AYES: Crawford, Gregory, Lewis, McCulloch, Palmer, Richards, Skarritt, Vogt, VanderVeen (9)
NAYS: (0)
Motion carried on a voice vote.
Commission reL.erm, He, ided siciffoeuuest 4-H Fair Association hold a meeting of their board or executive
uoi 1111116U dbuuiidb pUbbible t4.7 dddi uss the approval of both tIri ex1e!IiurI dr ILI the new lease.
The Commission also requested the 4-H Fair Association 's consideration to have a Parks Commissioner,
the Parks Executive Officer, or his designee as a voting member of their board. Parks staff will request
Oakland County Corporation Counsel's opinion on whether or not any legal conflicts or liabilities might arise
orii ipieriLcitIve of the Parks serving on their board.
AGRICULTURAL LEASE WRITE OFF:
Moved by Mr. Skarritt, supported by Mr. Palmer to approve an accounts receivable write
off of $1,500 for a 1999 agricultural lease at Lyon Oaks with Robert Brock.
AYES: Crawford, Gregory, Lewis, McCulloch, Palmer, Richards, Skarritt, VanderVeen (8)
Number of
Accounts
Amount Waived
TOTAL 230 $ 506,749.00
interoffice
MEMORANDUM
to: Nancy Fournier, Fiscal Services
cc: Judi Lockhart, Reimbursement
from: Joyce Raczka, Reimbursement
re: Inmate Waived Report
date: November 18, 2003
Submitted for your review is the inmate Report for 2003 for the Months of Jul, Aug and
Sep.
Jul 03 050883 CZ 87 $ 192,242.00
Aug 03 051564 CZ 70 $ 135,209.00
Sep 03 052264 CZ 73 $ 179,298.00
From the dek of..
Joyce Raczka
Reimbursement
)200 N Telegraph Road
Pontiac, Michigan 48343
Te1:248-858-7368
fax:248-975-4288 11
•
• Page 1
Oakland County
International Airport
Memo
To Roy Lake, Fiscal Services
From Karl Randall, Manager of Aviation
. CC: Nancy Fournier, Fiscal Services
Dote: 11/13/03
Re: Breakdown of Donation Account (1565)
All of the following transactions are monies that were deposited into the Open House Donation Fund
(Grand Total $6,078.36).
SEPTEMBER
914103 CR215656 (total $300)
Sutton Aviation $300
AUGUST
8/26103 CR215557 (total $300)
Plane Things $300
8126/03 CR215556 (total $1,550)
Steven Shahinian CAP $300; Troy EM $300; Garrison Company $300; Oakland Avionics $50;
Plane Things $300; Hunter House $300
8/13/03 CR215420 (total $300)
Aviation Fit Des $300
8/1103 CR215271 (total $350)
LL Johns $250; Sigma Beta Sorority $100
OAKLAND COUNTY PARKS & RECREATION COMMISSION
FUND 408, Object Level 3 #1605
CAPITAL IMPROVEMENT PROGRAM BUDGET DONATIONS
FISCAL YEAR 2003 (October 2002-September 2003)
Springfield
Activity Center-
New Barn (1) &
Pavillions (2),
PCA 30528
53/N233214, 13/01/2003
Oakland County 4-H Fair Assoc. $51,459.13
Donation Account #1605 Total $51,459.13
•
1
4
11/18/2003 1:21 P donationsfund 4080L3 .xis FY2003
OAKLAND COUNTY
INTEROFFICE MEMO
DATE: 11/14/2003
TO: TEA SOAVE - FISCAL SERVICES
FROM: CYNTHIA A DAVIS, MANAGER - MCF k..P1-6- •
RE: 2003 FISCAL YEAR DONATIONS
Attached you will find a copy of the donations that were received in the 2003 fiscal year period.
This money was donated for the use of fund resident activities.
ATTACHMENTS
G. William Caddell, County Clerk
• n
Resolution #04012 January 22, 2004
Moved by Moss supported by Buliard the resolution be adopted.
AYES: Crawford, Douglas, Gregory, Hatchett, Jamian, Knollenberg, kowall, Law. Long, McMillin,
Middleton. Moffitt, Moss, Palmer, Patterson, Potter, Rogers, Scott, Suarez, Webster, Wilson, Zack,
Bullard, Coleman, Coulter, (25)
NAYS: None. (0)
A sufficient majority having voted therefore, the resolution was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, G. William Caddell. Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true
and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on
January 22, 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 th9,County of Oakland at
Pontiac, Michigan this 22nd day of January, 2004.