HomeMy WebLinkAboutResolutions - 2005.12.08 - 27800MISCELLANEOUS RESOLUTION#05281
BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2005 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) 2005; and
WHEREAS Statement #1 of the Governmental Accounting, Auditing and
Financial Reporting Standards requires that encumbrances and appropriations
carried-forward be treated as a reserved fund balance at the year-end and that
such amounts be reappropriated in the subsequent year in order to be available
for expenditure; and
WHEREAS the results of operations after consideration of expenditures,
accruals, encumbrances, appropriations carried forward, transfers,
adjustments, and closing entries was a favorable variance of total resources
over total expenditures as reflected in the attached schedule; and
WHEREAS FY 2005 General Fund actual revenue fell below budgeted revenue
by $ 12,392,641.14. The budgeted amount reflects the Planned Use of Fund
Balance; and
WHEREAS FY 2005 General Fund actual operating expenditures and transfers
fell below budgeted operating expenditures and transfers by $9,152,955.34,
rendering overall operating revenues below expenditures for FY 2005 by
$3,239,685.80; and
WHEREAS the following reserves have been created:
$1,487,158.21 for General Fund/General Purpose operations to cover
encumbrances and pre-encumbrances obligated through the end of FY
2005
$598,096.82 to cover pre-payments,
$270,515.00 for payroll and petty cash; and
WHEREAS a designated fund balance, in the amount of $7,000,000 has been
created in order to meet future capital facility needs of the County; and
WHEREAS Oakland County desires to pursue Phase III of the implementation
of the Peoplesoft Financial and Human Resource software and a designation of
$4,000,000 would cover the estimated Phase III and beyond implementation
costs; and
WHEREAS $3,533,397.00 of previously budgeted but unspent funds,
designated for carry forwards in the General Fund is requested to be
appropriated to departments for use (fund #101 - general ledger account #9407-
079000), as reviewed and recommended by the Department of Management and
Budget; and
WHEREAS the rates charged by the Information Technology fund do not
include an amount required to replace equipment as it depreciates; $3,500,000
as been designated to continue to build a replacement fund for future
information technology needs; and
WHEREAS, subsequent to the events of September 11, 2001, the
Administration reviewed the security of County facilities and operations and a
designated fund balance of $3,000,000 has been established to continue funding
anticipated improvements recommended as a result of the study; and
WHEREAS, pursuant to M.R. #89283, the Board of Commissioners established
a Designated Fund for Operational Improvements, which makes available a source
of funds departments can use to support innovative programs, providing the
Board approves the use of the fund balance and the requesting department
commits to a pay-back within six (6) years of the original allocation; the
designated fund balance of $3,000,000 is restored from current year
favorability, resulting from efficiencies achieved due to implementation of
approved projects; and
WHEREAS a designated fund balance of $3,000,000 is established for
general system enhancements for county computing systems; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Melton absent. 3
WHEREAS a designated fund balance of $2,500,000 is established to fund
the consolidation of Drain Commissioner software programs for permitting,
maintenance management, inventory tracking and work order management; and
WHEREAS, with the implementation of "Thin Client Computing" through
Information Technology, a designated fund balance of $2,000,000 has been
established to fund the anticipated costs; and
WHEREAS, due to the increase in the number of data security threats, a
designated fund balance has been continued at $1,500,000 to fund the
technology necessary to protect data privacy and security; and
WHEREAS the implementation of the COPS MORE grant, as well as the
continued success of the CLEMIS system, has increased the demand for
professional services and excess local match; a designated fund balance of
$1,086,000 has been established to meet the increased service demands; and
WHEREAS a designated balance in the amount of $991,244 has been
established to support the continuing development of a county-wide Fire
Records Management system by adding additional servers, web sites and fund
projects for medical, EMS, wireless, and hot spots; and
WHEREAS Oakland County and other local governments have appealed a
ruling regarding the State Tax Commission's rate table calculations of
personal property taxes for public utilities; a designated fund balance of
$500,000 has been established to cover remaining cost related to the lawsuit
of the utility case in process of being settled; and
WHEREAS a $250,000 designated fund balance has been created for the
Board of Commissioners to utilize on special projects; and
WHEREAS efforts are continuing to seek out new grants to assist Oakland
County with enhancing operations and new programs, and a designated fund
balance has been set aside for new grant opportunities in the amount of
$200,000; and
WHEREAS, pursuant to M.R. #01249, the Board of Commissioners authorized
the elimination of the separate County Library Fund and required that the
remaining balance in that fund, including accrued interest, be transferred to
the General Fund; and designated fund balance in the amount of $66,621
reflecting the remaining Library Fund balance, has been included for the
Library's use; and
WHEREAS the Equalization Division and Purchasing Division have
participated in the Cost Reduction Incentive Management Program (CRIMP); a
designated fund balance of $38,522 is required to cover payment to these
divisions based on verified annual savings; and
WHEREAS additional equipment, supplies and programs are recommended for
Emergency Response and Preparedness Operations and therefore funding of
$20,760 will be designated for this purpose; and
WHEREAS a designated fund balance, in the amount of $200,000, has been
created to cover anticipated Human Resources - Legal Expenses associated with
Sheriff Deputy union contract negotiations; and
WHEREAS a designated fund balance, in the amount of $500,000, has been
created for the Human Resources Department to conduct a County-wide salary
structure study; and
WHEREAS the Board of Commissioners has recommended to establish a
Criminal Justice Coordinating Unit, and $500,000 has been designated to
initially start the unit and to fund the collection of data; and
WHEREAS a designation of $6,000,000 has been established for both FY
2006 and FY 2007, to cover the increased retiree health care contribution
resulting from the Governmental Accounting Standards Board (GASB) requirements
to move calculated retiree health care liability from 40 years to 30 years;
and
WHEREAS the Federal Government is funding construction of the Great
Lakes National Cemetery in Northern Oakland County, and a designated fund
balance, in the amount of $96,870, has been created to cover the initial local
match cost of paving the road, with local match costs to be offset by donation
in subsequent years; and
WHEREAS a designated fund balance, in the amount of $1,500,000, has been
created to fund the development of alternative programs related to reducing
jail population in Oakland County; and
WHEREAS the Public Works Building is in need of renovation to improve
the building's accessibility, as well as the working conditions, and $300,000
has been designated to fund the project; and
WHEREAS, in the event of a Public Health outbreak or disaster from the
Avian Flu, the County has taken a proactive approach by establishing a
designated fund balance, in the amount of $1,500,000, in response to such an
occurrence; and
WHEREAS the Building and Liability Insurance Fund, is the County's self-
insurance reserve, and the fund balance was reduced due to an extraordinary
payout, a designated fund balanced in the amount of $1,000,000 has been
established to restore the reserve in order to cover potential catastrophic
events; and
WHEREAS per M.R. #03043 a Budget Transition Fund was created to account
for appropriation reductions and revenue enhancements implemented in FY 2003
and FY 2004, to mitigate the severity of budget reductions required to balance
the County's budget for FY 2004, FY 2005 and FY 2006; a designated fund
balance has been updated to reflect needs for FY 2006 ($680,015), FY 2007
($4,000,000), the balance of which is available for future years ($3,600,000);
and
WHEREAS a budget amendment to the Fringe Benefit Fund is necessary to
fund additional Fringe Benefit charges of ($4,000,000) due to the change in
the actuarial assumption to pay off accrued liability for retiree health care
from 40 to 30 years; and
WHEREAS a budget amendment is recommended to recognize additional
Investment Income of $1,773,000 due to the increase in interest rates; and
WHEREAS, per union contract settlements within the Sheriff's Department,
a budget amendment of $991,983 is recommended for the Sheriff's Salary and
Fringe Benefit Adjustment to account for union settlement accrual, which can
be offset by favorable revenue received from Diverted Felon collected from the
State; and
WHEREAS a budget amendment in the amount of $9,980 is requested to
transfer funds from favorability within the Veteran's Division Soldier's
Burial account to the Motorpool Fund for the Van ADA equipment (roof extension
and wheelchair lift) used to transport veterans; and
WHEREAS donations have been received by the Medical Care Facility -
$31,061.55; Parks and Recreation - $13,627.25; Planning and Economic
Development Services - $28,830; Health Division - $1,548.33; and
WHEREAS donations have been received by Oakland County Restricted Funds
totaling $44,701.75, which includes the following funds: Animal Control
Legacy, L. Pernick Memorial, Medical Examiner Family Grief Counseling, Medical
Examiner Library Donation, No Raz Waste Donations, Children's Village
Donation, Probate Court Trust, and the Easter Egg Hunt; and
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accept the
report of operations for Fiscal Year 2005 and the results of operations by
line-item after inclusion of expenditures, accruals, encumbrances,
appropriations carried-forward, transfers, adjustments, and closing entries is
approved.
BE IT FURTHER RESOLVED that various line items in the FY 2005 General
Fund / General Purpose Budgets be amended to include $1,487,185.21 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 from FY 2005 activity ($3,239,685.80)
Add to General Fund Balance:
Prior Years Encumbrances & Carried Forwards $ 1,340,874.36
Decrease in Payroll & Petty Cash 82,675.00
$ 3,533,397.00
Total General Fund Revenue $ 3,533,397.00
9010101-196030-665882 Planned use of Fund Balance
Decrease in Prepaids 488,477.72
County Library 48,856.00
CRIMP 1.649.00
Future Technology Replacement 178,000.00
E-Health 572,899.00
Fire Records Management 8,756.00
Tax Tribunal Appeals 8,500,000.00
West Nile Virus Program 500,000.00
Community Corrections Database 60,000.00
Jail Diversion - Mentally In 65,000.00
Emergency Operations Center Upgrade 167,240.00
Drain Master Plan 1,493,924.31
Succession Plan Merit System Study 500,000.00
Transport Bus 68,452.00
FIA (County Wards) 1,100,000.00
Doctors/Hospitals (Indigents) 500 1 000.00
Sheriff Dispatch 725,000.00
Out County Inmate Housing 1,500,000.00
Comcast/Web Site 675,000.00
Budget Transition FY 2005 3,099,668.00
Budget Transition FY 2007 & beyond 4,349,126.00
Financial System Phase II 3,671,938.00
Adjusted Total Including Additions $29,697,478.39
Deduct from General Undesignated Fund Balance:
Security Enhancements $( 1,299,447.00)
IT Thin Client ( 520,419.00)
Capital Improvement Reserve ( 1,700,000.00)
H R Comp/Work Force Planning ( 500,000.00)
H R Legal ( 200,000.00)
Carry Forwards ( 720,041.26)
Criminal Justice Coord. Startup ( 500,000.00)
VEBA 2006 ( 6,000,000.00)
VEBA 2007 ( 6,000,000.00)
Veterans Cemetery Road Paving ( 96,870.00)
Jail Alternative Program Study ( 1,500,000.00)
Public Works Building Renovation ( 300,000.00)
Avian Flu/Pandemic Response ( 1,500,000.00)
Building and Liability Insurance Fund ( 1,000,000.00)
Budget Transition FY 2008 ( 3,600,000.00)
Total Subtractions to General Fund Balance $(25,436,777.26)
Adjusted Total including Additions/Subtractions $( 1,021,015.33)
Undesignated Fund Balance At Beginning of Year $ 450,397.52
Undesignated Fund Balance At the End of Year $ 1,471,412.85
BE IT FURTHER RESOLVED that $3,533,397 from the FY 2005 Designated Fund
Balance for Carry Forwards be appropriated in FY 2006, as specified below, for
departmental use:
GENERAL FUND (#10100)
Revenue
Expenditures
1010115-115090-750154 County Exec-Expend. Equip
1010115-115090-750567 County Exec-Educational. Supp
$ 17,903.00
5,000.00
(,o
9010101-153010-740135 Non-Dept. RCOC NW Highway Ext.
9090101-989999-788001-20221 Trfr to Public Health Fund
Total General Fund Expenditures
HEALTH FUND (#20221)
9090101-989999-695500-10100 Transfer from General Fund
Total Health Fund Revenues
1060261-134790-731682 Health Div - Satellite Ctrs
Total Health Fund Expenditures
1020501-173040-731458
1020501-186020-750154
1060101-133010-730863
1090101-171000-731213
1090101-171000-750154
1090201-171000-730205
1090201-171000-731780
1090201-171000-731388
1090201-171000-731458
3020201-121020-760126
3020401-121020-750399
3020401-121020-760126
3020501-121020-760126
3020301-121020-730800
3020301-121020-760126
3010101-121100-731822
3010101-121100-750154
3010201-121100-750154
3040101-121080-731822
5010101-180020-731500
6010101-155010-731458
Equalization - Prof. Svs.
Equalization - Exp. Equip
Human Svc Admin - Prof. Sys
Econ Dev Admin - MDP's
Econ Dev Admin - Exp Equip
PEDS - Business Recruitment
PEDS - Data Process Dev
PEDS - Printing
PEDS - Profess Sys
52-1 DC - Misc Cap Outlay
52-3 DC - Office Supplies
52-3 DC - Misc Cap Outlay
52-4 DC - Misc Cap Outlay
52-2 DC - Grant Match
52-2 DC - Misc Cap Outlay
Circuit Ct - Special Projects
Circuit Ct - Exp. Equip
Circuit Ct - Exp. Equip
Probate Court - Special Projects
BOC - Public Information
Drain Comm - Professional Sys
56,719.92
18,291.40
6,250.00
10,000.00
874.95
12,000.00
5,685.00
66,500.00
89,250.00
5,301.00
8,000.00
5,301.00
5,300.00
8,968.94
5,300.00
65,435.00
50,506.00
3,967.00
7,752.00
64,102.40
946,106.42
2,000,000.00
68,882.97
$ 3,533,397.00
68,882.97
68,882.97
68,882.97
68,882.97
BE IT FURTHER RESOLVED that $4,000,000 be transferred from the General
Fund to the Fringe Benefit Fund due to recognize the change in actuarial
assumption to fund accrued liability for retiree health care from 40 to 30
years and the FY 2005 Budget be amended as follows:
GENERAL FUND (#10100)
Revenue
90-160000-13000-1505
Expenditures
90-290000-25000-2872
90-290000-25000-6030
90-210000-21000-2074
Investment Income
Total General Fund Revenue
Grant Match
IT Development
Transfer to FB Fund
Total General Fund Exp.
$ 1,773,000.00
$ 1,773,000.00
$(1,400,000.00)
( 827,000.00)
4,000,000.00
$ 1,773,000.00
FRINGE BENEFIT FUND (#67800)
Revenue
91-1510100-10000-0479
Expenditure
91-250100-10000-3514
Transfer from General Fund
Total FB Fund Revenue
Retiree's Hospitalization
Total FB Fund Expenditure
Change in Fund Equity
$ 4,000,000.00
$ 4,000,000.00
$ 4,000,000.00
$ 4,000,000.00
$_ 0
Diverted Felon
Total General Fund Revenue
$ 991,983.00
$ 991,983.00
Salaries $ 333,390.00
Fringe Benefits 50,652.00
Fringe Benefits 607,941.00
Total General Fund Exp. $ 991,983.00
BE IT FURTHER RESOLVED that the FY 2005 Sheriff's Department Salary and
Fringe Benefits budget be amended by $991,983 to account for union settlement
accrual as follows:
GENERAL FUND (#10100)
Revenue
43-0143301-21400-0452
Expenditures
43-023401-20000-2001
43-023201-10000-2074
43-023601-34200-2074
BE IT FURTHER RESOLVED that $9,980 be transferred from the Veteran's
Division Soldier Burial Account to the Motorpool Fund for costs associated
with adding a roof extension and wheelchair lift to the van for transporting
veterans as follows:
Veteran's Soldiers Burial $( 9,980.00)
Veteran's Trf. to Motorpool 9,980.00
Total General Fund Exp. 0
GENERAL FUND (#10100)
Expenditures
17-302200-32500-3604
17-301300-98661-8001
MOTORPOOL FUND (#66100)
Revenue
13-661003-98101-1701 Motorpool Trf. From GF
Total Motorpool Revenue
Change in Fund Equity
9,980.00
9,980.00
9,980.00
Chairperson, on behalf of the Finance Committee, I move adoption of the
foregoing resolution.
FINANCE COMMITTEE
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
Wm. Art Holdsworth, Deputy Director
COAKLAND;
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget 0)"
Art Holdsworth, Deputy Director, Management and Btdget
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2005 Year End Report
DATE: December 1, 2005
FY 2005 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2005 Year End Report. As a result of FY 2005 activity
General Fund/General Purpose (GF/GP) operations (all operations except grants and internal
service funds) generated an additional $5,667,070.07 in revenue above (when use of fund balance
is included) and expended $9,152,955.34 less than budget. Of the unexpended $9,152,955.34,
$3,533,397 was budgeted in departments and is requested to be carried forward to FY 2006 to
finish projects or programs.
Revenue Variance
Add back — Planned use of Fund Balance
Revenue Variance (Comparing Actual to Approved Plan)
Expenditure Variance (Comparing Actual to Approved Plan)
Net Variance from FY 2005 Activity
$(12,392,641.14)
18,059,711.21
$ 5,667,070.07
9,152,955.34
$ 14,820,025.41
(Please note, however, that under Generally Accepted Accounting Principles (GAAP), the planned
use of fund balance is not recorded. Negative budget variances are simply "covered" by fund
balance. Therefore, the County's financial records will report an overall unfavorability of
$3,239,685.80 in the General Fund / General Purpose (GF/GP) operations.)
REVENUES
Actual GF/GP revenues are 1.20% more than budget or $5,667,070. The majority of the
favorability is the result of the following events:
A. GENERAL FUND — CHARGES FOR SERVICES — Favorable: $3,761,573
• This favorability primarily results from an unanticipated continuance of
activity regarding Land Transfer tax and new mortgages as reflected in the
Clerk's Register of Deeds revenue. The result is $3,629,847 favorability.
EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-2163 • FAX (248) 858-9172
• Combined revenue from 52nd District Courts is favorable $1,195,331 due
to increased caseload and fee increases.
• Favorable revenues are partially offset by unfavorable revenues in the
Treasurer's Office ($431,145) due to adjustments for Industrial Facilities
Tax abatements.
• Commission on public telephones is short ($285,405) due to a change in
vendor and contract.
B. GENERAL PURPOSE FUNDS — INTERGOVERNMENTAL - Favorable: $1,345,960
• Favorability is the result of State funding for the significant number of
State Ward cases and reimbursement for Indirect Costs.
C. GENERAL FUND - TRANSFERS - Favorable: $791,491
• Treasurer's Office is favorable $773,026 mostly due to increased
interest and penalties on collections in the Delinquent Tax Revolving
fund.
EXPENDITURES
In total, expenditures were 1.93% less than budget or $9,152,955. This is mostly the result of
personnel turnover in numerous departments. The fringe benefit rate to departments for employee
hospitalization was increased to reflect Blue Cross illustrative rates. Most departments were able
to absorb this increased cost due to turnover. Favorability is partly offset by unfavorable
contractual expenditures and overtime costs. The only Department that experienced overall
unfavorability was the Sheriffs Department.
A. SHERIFF — Unfavorability ($3,307,679) is mostly due to three factors: Increased
Fringe Benefits, Overtime and related fringes and Prisoner Medical Costs.
Unfavorable expenditures were partially offset by favorable revenue collected on
behalf of the Sheriff $199,257.
• Fringe benefits were unfavorable approximately $1,207,000 due to the
increase in hospitalization rates to the department.
• Overtime and related fringe benefits were unfavorable $2,075,000
mostly in Corrective Services both at the main jail and at Satellite
facilities due to a higher prisoner population.
• Medical Services-Physicians, Contracted Services, Groceries,
Professional Services and Outside prisoner housing are also
unfavorable due to higher prisoner population.
Amended
Budget
09/30/05
Budget
Amendments
Adopted
Budget
10/01/04
16,409,165.93
5,921,561.84
1,253.33
89,851.45
22,421,832.55
27,599,342.22 460,970,763.14
27,599,342.22 $ 460,970,763.14 $
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2005
Transfers
Revenues
Collections and
Expenditures
before
Adjustments
Total
Revenues/
Expenditures
and Transfers
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
REVENUES:
General Fund:
Taxes
Intergovernmental
Charges for Services
Miscellaneous
Transfers
Sub-Total General Fund
General Purpose Funds:
Intergovernmental
Charges for Services
Donations
Miscellaneous
Sub-Total GIP Funds
Total Budged Funds
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
$ 225,515,000.00
42,871,209.00
76,726,228.00
1,666,394.00
6,040,332.00
352,819,163.00
13,597,419.00
7,329,089.00
20,926,508.00
373,745,671.00
3,099,668.00
$ 376,845,339.00
$ 74,185,650.00
(20,452,227.00)
4,009,082.00
2,728,653.07
20,767,519.00
81,238,677.07
1,465,787.00
(1,146,442.00)
319,345.00
81,558,022.07
14,960,043.21
$ 96,518,065.28
$ 299,700,650.00
22,418,982.00
80,735,310.00
4,395,047.07
26,807,851.00
434,057,840.07
15,063,206.00
6,182,647.00
21,245,853.00
455,303,693.07
18,059,711.21
$ 473,363,404.28
$ 299,382,244.92
22,553,000.23
84,306,083.24
4,708,259.98
410,949,588.37
16,409,165.93
5,921,561.84
1,253.33
89,851.45
22,421,832.55
433,371,420.92
$ 433,371,420.92
27,599,342.22
27,599,342.22
$ 299,382,244.92 $
22,553,000.23
84,306,083.24
4,708,259.98
27,599,342.22
438,548,930.59
- $ (318,405.08)
134,018.23
3,570,773.24
313,212.91
791,491.22
4,491,090.52
1,345,959.93
(261,085.16)
1,253.33
89,851.45
1,175,979.55
5,667,070.07
(18,059,711.21)
$ (12,392,641.14)
31,000.00
266,443.00
297,443.00
69,100.00
56,165.00
125,265.00
EXPENDITURES:
Administration of Justice:
Circuit Court
52nd District Court
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
$ 42,353,337.00 $ 7,658,374.27 $ 50,011,711.27 $ 48,426,776.67
15,514,204.00 689,897.63 16,204,101.63 15,636,585.70
5,468,628.00 305,894.77 5,774,522.77 5,502,225.67
63,336,169.00 8,654,166.67 71,990,335.67 69,565,588.04
17,082,462.00 1,135,230.24 18,217,692.24 17,389,023.38
112,298,859.00 3,958,490.50 116,257,349.50 118,740,540.63
129,381,321.00 5,093,720.74 134,475,041.74 136,129,564.01
12,237,298.00 (544,510.41) 11,692,787.59 11,324,999.22
3,483,342.00 116,880.13 3,600,222.13 3,303,403.38
5,458,294.00 99,962.66 5,558,256.66 5,107,484.53
4,892,780.00 1,705,010.83 6,597,790.83 5,14.4,803.44
26,071,714.00 1,377,343.21 27,449,057.21 24,880,690.57
$ 48,426,776.67 $
15,636,585.70
5,502,225.67
69,565,588.04
17,420,023.38
119,006,983.63
136,427,007.01
11,324,999.22
3,303,403.38
5,176,584.53
5,200,968.44
25,005,955.57
21,436.16 $ 1,563,498.44
1,844.95 565,670.98
8,818.46 263,478.64
32,099.57 2,392,648.06
4,690.20 792,978.66
558,044.78 (3,307,678.91)
562,734.98 (2,514,700.25)
16,682.42 351,105.95
3,977.02 292,841.73
29,679.89 351,992.24
20,460.23 1,376,362.16
70,799.56 2,372,302.08
comye04.xls
County Executive:
County Executive Administration
Management and Budget
Central Services
Facilities Management
Human Resources
Human Services
Public Services
Workforce Development
Economic Dev. & Community Affairs
Total County Executive
Total Departments
Non-Departmental Appropriations
TOTAL GOVERNMENTAL EXPENDITURES
GOVERNMENTAL FUNDS:
Revenues
Expenditures
Excess Revenues over/(under) Expencil
77,329.70
289.00
0.00
0.00
23,481.87
171,868.91
142,067.81
406,513.81
821,551.10
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2005
Amended
Budget
09/30/05
473,363,404.28
(473,363,404.28)
8,364,098.81
21,238,521.23
2,714,698.20
1,554,596.72
5,249,201.90
58,236,416.83
15,924,629.30
35,077.00
7,368,959.57
120,686,199.56
354,600,634.18 22,219,050.18
74,299,015.10 118,762,770.10
5 96,518,065.28 $ 473,363,404.28
Adopted
Budget
10/01/04
7,783,417.00
19,964,546.00
2,467,168.00
1,546,033.00
4,799,219.00
55,295,626.00
15,081,104.00
35,000.00
6,620,267.00
113,592,380.00
332,381,584.00
44,463,755.00
376,845,339.00
376,845,339.00
(376,845,339.00)
Budget
Amendments
580,681.81
1,273,975.23
247,530.20
8,563.72
449,982.90
2,940,790.83
843,525.30
77.00
748,692.57
7,093,819.56
96,518,065.28
(96,518,065.28)
Revenues
Collections and
Expenditures
before
Adjustments
7,945,259.54
20,280,216.20
2,586,214.42
1,459,373.91
4,936,648.90
57,588,169.88
15,488,864.04
23,176.94
6,127,493.99
116,435,417.82
347,011,260.44
20,840,231.69
$ 367,851,492.13
433,371,420.92
(367,851,492.13)
$ 65,519,928.79
Transfers
46,444.00
75,000.00
85,480.00
206,924.00
629,632.00
94,242,139.60
$ 94,871,771.60
27,599,342.22
(94,871,771.60)
$ (67,272,429.38)
Revenues/
Uncollected
Unencumbered
Encumbrances Balance
7,991,703.54
20,280,216.20
2,661,214.42
1,459,373.91
4,936,648.90
57,588,169.88
15,574,344.04
23,176.94
6,127,493.99
116,642,341.82
347,640,892.44 1,487,185.21
115,082,371.29 3,680,398.81
$ 462,723,263.73 $ 1,487,185.21 S 9,152,955.34
460,970,763.14 (12,392,641.14)
(462,723,263.73) (1,487,185.21) 9,152,955.34
$ (1,752,500.59) $ (1,487,185.21) $ (3,239,685.80)
Total
Revenues/
Expenditures
and Transfers
295,065.57
958,016.03
53,483.78
95,222.81
289,071.13
476,378.04
208,217.45
11,900.06
834,951.77
3,222,306.64
5,472,556.53
Adjustments to Undesignated General Fund Balance:
Add to General Fund Balance:
Prior Years Encumbrances & Carry Forwards
Decrease in Payroll & Petty Cash
Decrease in Prepaids
County Library
CRIMP
Future Technology Replacement
E-Health
Fire Records Management
Tax Tribunal Appeals
West Nile Program
Community Corrections Database
Jail Diversion - Mentally ill
Emergency Operations Center Upgrade
Drain Master Plan
Succession Plan Merit System Study
1,340,847.36
82,675.00
488,447.72
48,856.00
1,649.00
178,000.00
572,899.00
8,756.00
8,500,000.00
500,000.00
60,000.00
65,000.00
167,240.00
1,493,924.31
500,000.00
comye04.xls
Revenues
Collections and
Adopted Amended Expenditures
Budget Budget Budget before
10101104 Amendments 09/30/05 Adjustments
Transport Bus
FIA (County Wards)
Doctors/Hospitals (Indigents)
Sheriff Dispatch
Out County Inmate Housing
ComcastNVeb Site
Budget Transition FY2005
Budget Transition FY2007 & Beyond
Financial System Phase II
Total Additions to General Fund Balance
Deduct From Undesignated Fund Balance
Security Enhancements
IT Thin Client
Capital Improvement Reserve
H R Comp/Work Force Planning
H R Legal
Carry Forwards
Criminal Justice Coor. Startup
VEBA 2006
VEBA 2007
Veterans Cemetery Road Paving
Jail Alternative Program Startup
Public Works Building Renovation
Avian Flu/Pandemic Response
Building and Liability Insurance Fund
Budget Transition FY2008
Total Subtractions to General Fund Balance
Adjusted Total Including Additions and Subtractions
Balance at Beginning of Year
Transfers
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2005
Total Revenues/
Revenues/ Uncollected
Expenditures Unencumbered
and Transfers Encumbrances Balance
68,452.00
1,100,000.00
500,000.00
725,000.00
1,500,000.00
675,000.00
3,099,668.00
4,349,126.00
3,671,938.00
29,697,478.39
(1,299,447.00)
(520,419.00)
(1,700,000.00)
(500,000.00)
(200,000.00)
(720,041.26)
(500,000.00)
(6,000,000.00)
(6,000,000.00)
(96,870.00)
(1,500,000.00)
(300,000.00)
(1,500,000.00)
(1,000,000.00)
(3,600,000.00)
(26,436,777.26)
1,021,015.33
450,397.52
Undesignated Fund Balance at End of Fiscal Year $ 1,471,412.85
comye04.xls
104,016.19
104,016.19
67,852.72
60.00
67,912.72
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2005
Fund: General Fund
Department:
11 County Executive 77,329.70
12 Management and Budget 289.00
13 Central Services 0.00
14 Facilities Management 0.00
15 Personnel 23,481.87
16 Human Services 0.00
17 Public Services 142,067.81
19 Comm & Economic Development 406,513.81
21 Clerk - Register of Deeds 16,682.42
22 Treasurers Office 3,977.02
32 District Court 1,844.95
34 Probate Court 8,818.46
35 Circuit Court 21,376.16
41 Prosecuting Attorney 4,690.20
43 Sheriff 558,044.78
51 Board of Commissioners 29,679.89
61 Drain Commissioner 20,460.23
90 Non - Departmental 0.00
Total General Fund 1,315,256.30
Fund: Public Health
Department:
16 Human Services
Total Public Health
Fund: Juvenile Maintenance
Department:
16 Human Services
35 Circuit Court
Total Juvenile Maintenance
Total GF/GP Fund's Encumbrances 1,487,185.21
i
$1,315,256.30
598,096.82
270,515.00
2,183,868.12 $2,183,868.12
7,000,000.00
4,000,000.00
3,533,397.00
3,500,000.00
3,000,000.00
3,000,000.00
3,000,000.00
2,500,000.00
2,000,000.00
1,500,000.00
1,086,000.00
991,244.00
500,000.00
250,000.00
200,000.00
66,621.00
38,522.00
20,760.00
36,186,544.00
6,000,000.00
6,000,000.00
1,500,000.00
1,500,000.00
1,000,000.00
500,000.00
500,000.00
300,000.00
200,000.00
96,870.00
17,596,870.00
680,015.00
4,000,000.00
3,600,000.00
8,280,015.00
1,471,412.85
62,063,429.00
1,471,412.85
Total General Fund Equity . $65,718,709.97
OAKLAND COUNTY, MICHIGAN
GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2005
Description
Reserves
Encumbrances & Preencumbrances
Prepaids
Payroll and Petty Cash
Total Reserved
Continuing Designations
Capital Improvement Reserve
Financial System Phase III and beyond
Carry Forwards
Future Technology Replacement
Security Enhancements
Operational Improvements
System Enhancement - General
Drain - Oper. & Maint system consolidation
IT Thin Client
Data Privacy and Security
CLEMIS Match for COPS MORE Grant
Fire Records Management
Tax Tribunal Appeals
Board of Commissioners' Projects
New Grant Match opportunities
County Library
CRIMP
Emergency Operations Center Upgrade
Continuing Designations
New Designations
VEBA 2006
VEBA 2007
Jail Alternative Program Startup
Avian Flu/Pandemic Response
Building & Liablilty Insurance Fund
HR Compensation/workforce planning
Criminal Justice Coor Startup
Public Works Building Renovation
HR legal
Veteran's Cemetery Road paving
New Designations
Budget Transition
FY 2006
FY 2007
FY 2008 and beyond
Budget Transition
Total Designations
Total Undesignated Unreserved
CRIMP funds of $38,522 are available for Purchasing Division - $3,102
and Equalization Division - $35,420.
13
0.00
0.00
0.00
(2,246,875.00)
0.00
(3,671,938.00)
0.00
0.00
(572,899.00)
(500,000.00)
(2,813,355.74)
0.00
(24,692.00)
0.00
(8,756.00)
0.00
(1,649.00)
(675,000.00)
(60,000.00)
0.00
(167,240.00)
0.00
(72,978.00)
(68,452.00)
(1,493,924.31)
(725,000.00)
0.00
0.00
(277,690.00)
(500,000.00)
0.00
(13,880,449.05)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
0.00
1,086,544.54
353,190.00
1,439,734.54
5,300,000.00
9,000,000.00
1,700,553.00
1,431,125.00
3,000,000.00
0.00
4,000,000.00
1,479,581.00
0.00
0.00
0.00
1,086,000.00
90,785.00
250,000.00
991,244.00
500,000.00
38,522.00
0.00
0.00
65,000.00
20,760.00
1,500,000.00
127,022.00
0.00
0.00
0.00
1,500,000.00
3,000,000.00
822,310.00
0.00
2,500,000.00
38,402,902.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
680,015.00
8,349,126.00
0.00
9,029,141.00
710,150.72
48,142,193.72
$49,581,928.26
1,315,256.30
(488,447.72)
(82,675.00)
744,133.58
1,700,000.00
(8,500,000.00)
1,299,447.00
2,068,875.00
520,419.00
3,533,397.00
(24,164.00)
(500,000.00)
(65,000.00)
72,978.00
(1,500,000.00)
(822,310.00)
(2,216,358.00)
200,000.00
500,000.00
500,000.00
6,000,000.00
6,000,000.00
96,870.00
1,500,000.00
300,000.00
1,500,000.00
1,000,000.00
17,596,870.00
0.00
0.00 680,015.00
(4,349,126.00) 4,000,000.00
3,600,000.00 3,600,000.00
(749,126.00) 8,280,015.00
761,262.13 1,471,412.85
15,392,648.13 63,534,841.85
$16,136,781.71 $65,718,709.97
1,315,256.30
0.00
598,096.82
270,515.00
2,183,868.12
7,000,000.00
500,000.00
3,000,000.00
3,500,000.00
3,000,000.00
0.00
4,000,000.00
2,000,000.00
0.00
0.00
3,533,397.00
1,086,000.00
66,621.00
250,000.00
991,244.00
0.00
38,522.00
0.00
0.00
0.00
20,760.00
1,500,000.00
200,000.00
0.00
0.00
0.00
0.00
3,000,000.00
0.00
0.00
2,500,000.00
36,186,544.00
200,000.00
500,000.00
500,000.00
6,000,000.00
6,000,000.00
96,870.00
1,500,000.00
300,000.00
1,500,000.00
1,000,000.00
17,596,870.00
$1,137,929.01 (1,137,929.01)
1,086,544.54
353,190.00
2,577,663.55
0.00
0.00
(1,137,929.01)
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2005
Year End
Changes
Fund
General Fund Total Adjustments Adjusted General
Equity to Equity Fund Equity
as of 9130104 During FY 2005 FY 2005
General Fund
Equity
as of 9/30/05
Reserves
Encumbrances & Preencumbrances
Long term advances
Prepaids
Payroll and Petty Cash
Total Reserved
Continuing Designations
Capital Improvement Reserve 5,300,000.00
Tax Tribunal Appeals 9,000,000.00
Security Enhancements 1,700,553.00
Future Technology Replacement 3,678,000.00
Operational Improvements 3,000,000.00
Financial System Phase II 3,671,938.00
Financial System Phase III and beyond 4,000,000.00
IT Thin Client 1,479,581.00
E-Health 572,899.00
West Nile Virus Program 500,000.00
Carry Forwards 2,813,355.74
CLEMIS Match for COPS MORE Grant 1,086,000.00
County Library 115,477.00
Board of Commissioners' Projects 250,000.00
Fire Records Management 1,000,000.00
Succession Planning/Transition 500,000.00
CRIMP 40,171.00
COMSTAT/ Web Site 675,000.00
Community Corrections Database 60,000.00
Jail Diversion - Mentally III 65,000.00
Emergency Operations Center Upgrade 188,000.00
Data Privacy and Security 1,500,000.00
New Grant Match opportunities 200,000.00
Sheriff Transport bus 68,452.00
Drain Master Plan 1,493,924.31
Sheriff Dispatch 725,000.00
Out County Inmate Housing 1,500,000.00
System Enhancement - General 3,000,000.00
Family Independence Agency (County 1,100,000.00
Doctors/Hospitals (indigents) 500,000.00
Drain - Oper. & Maint system consolida. 2,500,000.00
Continuing Designations 52,283,351.05
New Designations
HR legal
HR Compensation/workforce planning
Criminal Justice Coor Startup
VEBA 2006
VEBA 2007
Veteran's Cemetery Road paving
Jail Alternative Program Startup
Public Works Building Renovation
Avian Flu/Pandemic Response
Building & Liablilty Insurance Fund
New Designations 0.00
Budget Transition
FY 2005
FY 2006
FY 2007
FY 2008 and beyond
Budget Transition
Total Undesignated Unreserved
Total Unreserved
Total General Fund Equity
3,099,668.00
680,015.00
8,349,126.00
0.00
12,128,809.00
450,397.52
64,862,557.57
$67,440,221.12
(3,099,668.00)
0.00
0.00
0.00
(3,099,668.00)
259,753.20
(16,720,363.85)
($17,858,292.86)
IiI
CRIMP funds of $38,522 are available for Purchasing Division - $3,102 and Equalization - $35,420.
0.00 0.00 0.00 0.00 0.00
(3,671,938.00)
(60,000.00)
(72,978.00)
(725,000.00)
0.00 (3,671,938.00) (72,978.00) (60,000.00) (725,000.00)
(3,099,668.00)
0.00
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2005
Fund
General Fund
Equity
as of 9/30/04
M.R. #04279
Commitments
to FY 2005/06
M.R. #04287 M.R. #04329 M.R. #04312 M.R. #04349
E-Financial Sher./Health Inmates Comm. Corrections Sheriff/Emerg
System/Phase II Co-occur disorders Database Center Renova.
Reserves
Encumbrances & Preencumbrances
Long term advances
Prepaids
Payroll and Petty Cash
Total Reserved
$1,137,929.01
1,086,544.54
353,190.00
2,577,663.55
Capital Improvement Reserve
Tax Tribunal Appeals
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System Phase II
Financial System Phase III and beyon
IT Thin Client
E-Health
West Nile Virus Program
Carry Forwards
CLEMIS Match for COPS MORE Grar
County Library
Board of Commissioners' Projects
Fire Records Management
Succession Planning/Transition
CRIMP
COMSTAT/ Web Site
Community Corrections Database
Jail Diversion - Mentally III
Emergency Operations Center Upgrac
Data Privacy and Security
New Grant Match opportunities
Sheriff Transport bus
Drain Master Plan
Sheriff Dispatch
Out County Inmate Housing
System Enhancement - General
Family Independence Agency (Count)
Doctors/Hospitals (indigents)
Drain - Oper. & Maint system consolid
HR legal
HR Compensation/workforce planning
Criminal Justice Coor Startup
VEBA 2006
VEBA 2007
Veteran's Cemetery Road paving
Jail Alternative Program Startup
Public Works Building Renovation
Avian Flu/Pandemic Response
Building & Liablilty Insurance Fund
Sub-total
5,300,000.00
9,000,000.00
1,700,553.00
3,678,000.00
3,000,000.00
3,671,938.00
4,000,000.00
1,479,581.00
572,899.00
500,000.00
2,813,355.74
1,086,000.00
115,477.00
250,000.00
1,000,000.00
500,000.00
40,171.00
675,000.00
60,000.00
65,000.00
188,000.00
1,500,000.00
200,000.00
68,452.00
1,493,924.31
725,000.00
1,500,000.00
3,000,000.00
1,100,000.00
500,000.00
2,500,000.00
52,283,351.05
Budget Transition
FY 2005
FY 2006
FY 2007
FY 2008 and beyond
Budget Transition
Total Undesignated Unreserved
Total Unreserved
3,099,668.00
680,015.00
8,349,126.00
0.00
12,128,809.00 (3,099,668.00) 0.00 0.00 0.00 0.00
450,397.52
64,862,557.57 (3,099,668.00) (3,671,938.00) (72,978.00) (60,000.00) (725,000.00)
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2005
M.R. #04356 M.R. #04335 M.R. #04369 M.R. #05061 M.R. #05062 M.R. #05076
Law Library Grant Clemis Comm FY 2004 FY 2005 IT - FRMS Agreement ERR- Fleet Expan.
Acceptance Crimewatch Year End Report 1st Qtr. Forecast w/Groveland Twp. & Equipment
Reserves
Encumbrances & Preencumbrances ($1,137,929.01)
Long term advances
Prepaids
Payroll and Petty Cash
Total Reserved 0.00 0.00 (1,137,929.01)
Capital Improvement Reserve
Tax Tribunal Appeals
Security Enhancements
Future Technology Replacement (862,000.00)
Operational Improvements
Financial System Phase II
Financial System Phase III and beyon
IT Thin Client
E-Health
West Nile Virus Program (500,000.00)
Carry Forwards (2,813,355.74)
CLEMIS Match for COPS MORE Grar
County Library (25,400.00) 2,208.00
Board of Commissioners' Projects
Fire Records Management (8,756.00)
Succession Planning/Transition
CRIMP (1,649.00)
COMSTAT/ Web Site (675,000.00)
Community Corrections Database
Jail Diversion - Mentally III
Emergency Operations Center Upgrac (2,040.00) (165,200.00)
Data Privacy and Security
New Grant Match opportunities
Sheriff Transport bus (68,452.00)
Drain Master Plan (1,493,924.31)
Sheriff Dispatch
Out County Inmate Housing
System Enhancement - General
Family Independence Agency (County
Doctors/Hospitals (indigents) (500,000.00)
Drain - Oper. & Maint system consolid
HR legal
HR Compensation/workforce planning
Criminal Justice Coor Startup
VEBA 2006
VEBA 2007
Veteran's Cemetery Road paving
Jail Alternative Program Startup
Public Works Building Renovation
Avian Flu/Pandemic Response
Building & Liablilty Insurance Fund
Sub-total (25,400.00) (675,000.00) (4,305,072.05) (1,934,141.00) (8,756.00) (165,200.00)
Fund
0.00
Budget Transition
FY 2005
FY 2006
FY 2007
FY 2008 and beyond
Budget Transition
Total UndesIgnated Unreserved
Total Unreserved
0.00 0.00 0.00 0.00 0.00 0.00
259,753.20
(25,400.00) (675,000.00) (4,045,318.85) (1,934,141.00) (8,756.00) (165,200.00),
(e
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2005
M.R. #05107 M.R. #05184 M.R. #05217 M.R. #05218
FY 2005 Library Board Auth to Pay Mich FY 2005
2nd Qtr. Forecast Libr Fund Approp. DHS Deling Inv. 3rd Qtr Forecast
Reserves
Encumbrances & Preencumbrances
Long term advances
Prepaids
Payroll and Petty Cash
Total Reserved
Capital Improvement Reserve
Tax Tribunal Appeals
Security Enhancements
Future Technology Replacement (521,725.00) (863,150.00)
Operational Improvements
Financial System Phase II
Financial System Phase III and beyon
IT Thin Client
E-Health (572,899.00)
West Nile Virus Program
Carry Forwards
CLEMIS Match for COPS MORE Grar
County Library (1,500.00)
Board of Commissioners' Projects
Fire Records Management
Succession Planning/Transition
CRIMP
COMSTAT/ Web Site
Community Corrections Database
Jail Diversion - Mentally III
Emergency Operations Center Upgrac
Data Privacy and Security
New Grant Match opportunities
Sheriff Transport bus
Drain Master Plan
Sheriff Dispatch
Out County Inmate Housing
System Enhancement - General
Family Independence Agency (County (277,690.00)
Doctors/Hospitals (indigents)
Drain - Oper. & Maint system consolid
HR legal
HR Compensation/workforce planning
Criminal Justice Coor Startup
VEBA 2006
VEBA 2007
Veteran's Cemetery Road paving
Jail Alternative Program Startup
Public Works Building Renovation
Avian Flu/Pandemic Response
Building & Liablilty Insurance Fund
Sub-total (521,725.00) (1,500.00) (277,690.00) (1,436,049.00)
Budget Transition
FY 2005
FY 2006
FY 2007
FY 2008 and beyond
Budget Transition 0.00 0.00 0.00 0.00
Total Undesignated Unreserved
Total Unreserved (521,725.00) (1,500.00) (277,690.00) (1,436,049.00)
Fund
1-1
Total Adjustments Adjusted General
to Equity Fund Equity
During FY 2005 FY 2005 Fund
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 2005
Reserves
Encumbrances & Preencumbrances
Long term advances
Prepaids
Payroll and Petty Cash
Total Reserved
Capital Improvement Reserve
Tax Tribunal Appeals
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System Phase II
Financial System Phase III and beyon
IT Thin Client
E-Health
West Nile Virus Program
Carry Forwards
CLEMIS Match for COPS MORE Grar
County Library
Board of Commissioners' Projects
Fire Records Management
Succession Planning/Transition
CRIMP
COMSTAT/ Web Site
Community Corrections Database
Jail Diversion - Mentally III
Emergency Operations Center Upgrar
Data Privacy and Security
New Grant Match opportunities
Sheriff Transport bus
Drain Master Plan
Sheriff Dispatch
Out County Inmate Housing
System Enhancement - General
Family Independence Agency (County
Doctors/Hospitals (indigents)
Drain - Oper. & Maint system consolid
HR legal
HR Compensation/workforce planning
Criminal Justice Coor Startup
VEBA 2006
VEBA 2007
Veteran's Cemetery Road paving
Jail Alternative Program Startup
Public Works Building Renovation
Avian Flu/Pandemic Response
Building & Liablilty Insurance Fund
Sub-total
Budget Transition
FY 2005
FY 2006
FY 2007
FY 2008 and beyond
Budget Transition
Total Undesignated Unreserved
Total Unreserved
($1,137,929.01)
0.00
0.00
(1,137,929.01)
0.00
0.00
0.00
(2,246,875.00)
0.00
(3,671,938.00)
0.00
0.00
(572,899.00)
(500,000.00)
(2,813,355.74)
0.00
(24,692.00)
0.00
(8,756.00)
0.00
(1,649.00)
(675,000.00)
(60,000.00)
0.00
(167,240.00)
0.00
(72,978.00)
(68,452.00)
(1,493,924.31)
(725,000.00)
0.00
0.00
(277,690.00)
(500,000.00)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(13,880,449.05)
(3,099,668.00)
0.00
0.00
0.00
(3,099,668.00)
259,753.20
(16,720,363.85)
$0.00
0.00
1,086,544.54
353,190.00
1,439,734.54
5,300,000.00
9,000,000.00
1,700,553.00
1,431,125.00
3,000,000.00
0.00
4,000,000.00
1,479,581.00
0.00
0.00
0.00
1,086,000.00
90,785.00
250,000.00
991,244.00
500,000.00
38,522.00
0.00
0.00
65,000.00
20,760.00
1,500,000.00
127,022.00
0.00
0.00
0.00
1,500,000.00
3,000,000.00
822,310.00
0.00
2,500,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38,402,902.00
0.00
680,015.00
8,349,126.00
0.00
9,029,141.00
710,150.72
48,142,193.72
Year End
Changes
1,315,256.30
(488,447.72)
(82,675.00)
744,133.58
1,700,000.00
(8,500,000.00)
1,299,447.00
2,068,875.00
520,419.00
3,533,397.00
(24,164.00)
(500,000.00)
(65,000.00)
72,978.00
(1,500,000.00)
(822,310.00)
200,000.00
500,000.00
500,000.00
6,000,000.00
6,000,000.00
96,870.00
1,500,000.00
300,000.00
1,500,000.00
1,000,000.00
15,380,512.00
0.00
(4,349,126.00)
3,600,000.00
(749,126.00)
761,262.13
15,392,648.13
General Fund
Equity
as of 9/30/05
1,315,256.30
0.00
598,096.82
270,515.00
2,183,868.12
7,000,000.00
500,000.00
3,000,000.00
3,500,000.00
3,000,000.00
0.00
4,000,000.00
2,000,000.00
0.00
0.00
3,533,397.00
1,086,000.00
66,621.00
250,000.00
991,244.00
0.00
38,522.00
0.00
0.00
0.00
20,760.00
1,500,000.00
200,000.00
0.00
0.00
0.00
0.00
3,000,000.00
0.00
0.00
2,500,000.00
200,000.00
500,000.00
500,000.00
6,000,000.00
6,000,000.00
96,870.00
1,500,000.00
300,000.00
1,500,000.00
1,000,000.00
53,783,414.00
0.00
680,015.00
4,000,000.00
3,600,000.00
8,280,015.00
1,471,412.85
63,534,841.85
$ 225,515,000.00
113,652.00
33,393,557.00
9,364,000.00
76,726,228.00
1,430,200.00
236,194.00
6,040,332.00
$ 352,819,163.00
$ 13,597,419.00
7,329,089.00
0.00
$20,926,508.00
LAW ENFORCEMENT
Prosecuting Attorney 17,082,462.00
Sheriff 112,298,859.00
TOTAL LAW ENFORCEMENT $ 129,381,321.00
TOTAL GENERAL GOVERNMENT $ 26,071,714.00
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Drain Commissioner
12,237,298.00
3,483,342.00
2,865,580.00
2,592,714.00
4,892,780.00
$ 376,845,339.00 $ 473,363,404.28
$ 42,353,337.00 $ 50,011,711.27
15,514,204.00 16,204,101.63
5,468,628.00 5,774,522.77
$ 63,336,169.00 $ 71,990,335.67
-0.11%
-58.66%
1.25%
0.49%
4.66%
8.41%
-17.25%
2.95%
1.03%
8.94%
-2.79%
0.00%
5.54%
3.13%
3.49%
4.56%
3.32%
4.35%
-2.85%
-1.87%
3.00%
8.13%
8.85%
3.54%
20.86%
8.64%
3.53%
4.51%
1.97%
6.13%
5.51%
0.82%
1.31%
11.33%
33.93%
2.67%
1.54%
44,463,755.00 $ 118,762,770.10 $ 115,082,371.29 $ 3,680,398.81 3.10%
TOTAL GOVERNMENTAL EXPENDITURES 376,845,339.00 $ 473,383,404.28 $ 484,210,448.94 $ 9 152 955.34 1.93%
General Fund/General Purpose
Favorable/(Unfavorable) $ 14,820,025.41 $ 14,820,025.41
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2005 BUDGET
ADOPTED AS
BUDGET AMENDED
$ 7,783,417.00
19,964,546.00
2,467,168.00
1,546,033.00
4,799,219.00
55,295,626.00
15,081,104.00
6,620,267.00
35,000.00
$ 113,592,380.00
TOTAL DEPARTMENTS $ 332,381,584.00
REVENUES
GENERAL FUND
Taxes
Federal Grants
Intergovernmental
Indirect Cost Recovery
Charges for Services
Investment Income
Other Revenues
Transfers
SUB-TOTAL GENERAL FUND
GENERAL PURPOSE FUNDS
Intergovernmental
Charges for Services
Other Revenues
SUB-TOTAL GENERAL PURPOSE FUND
PLANNED USE OF FUND BALANCE
TOTAL GF/GP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
Workforce Development
TOTAL COUNTY EXECUTIVE
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
$ 299,700,650.00
124,752.00
12,930,230.00
9,364,000.00
80,735,310.00
3,431,100.00
963,947.07
26,807,851.00
$ 434,057,840.07
$ 15,063,206.00
6,182,647.00
0.00
$21,245,853.00
18,217,692.24
116,257,349.50
$ 134,475,041.74
11,692,787.59
3,600,222.13
2,924,521.22
2,633,735.44
6,597,790.83
$ 27,449,057.21
$ 8,364,098.81
21238,521.23
2,714,698.20
1,554,596.72
5,249,201.90
58,236,416.83
15,924,629.30
7,368,959.57
35,077.00
$ 120,686,199.56
$ 354,600,634.18
FY 2005
ACTUAL
$ 299,382,244.92
51,571.39
13,091,419.07
9,410,302.37
84,496,883.53
3,719,489.23
797,677.86
27,599,342.22
$ 438,548,930.59
$ 16,409,165.93
6,010,010.11
2,656.51
$22,421,832.55
$ 479,030,474.35
$ 48,448,212.83
15,638,430.65
5,511,044.13
$ 69,597,687.61
17,424,713.58
119,565,028.41
$ 136,989,741.99
11,341,681.64
3,307,380.40
2,665,656.55
2,540,607.87
5,221,428.67
$ 25,076,755.13
$ 8,069,033.24
20,280,505.20
2,661,214.42
1,459,373.91
4,960,130.77
57,760,038.79
15,716,411.85
6,534,007.80
23,176.94
$ 117,463,892.92
$ 349,128,077.65
AMOUNT
FAVORABLE/
UNFAVORABLE1 PERCENT
$ (318,405.08)
(73,180.61)
161,189.07
46,302.37
3,761,573.53
288,389.23
(166,269.21)
791,491.22
$ 4,491,090.52
$ 1,345,959.93
(172,636.89)
2,656.51
$1,175,979.55
$0.00 0.00%
$ 5,887,070.07 1.20%
$ 1,563,498.44
565,670.98
263,478.64
$ 2,392,646.06
792,978.86
(3,307,678.91)
$ (2,514,700.25)
351,105.95
292,841.73
258,864.67
93,127.57
1,376,362.16
$ 2,372,302.08
$ 295,065.57
958,016.03
53,483.78
95,222.81
289,071.13
476,378.04
208,217.45
834,951.77
11,900.06
$ 3,222,306.64
$ 5,472,556.53
$ 3,099,668.00 $ 18,059,711.21 $ 18,059,711.21
The FY 2005 Budget included the use of $18,059,711 from General Fund - Fund Balance. These funds were used to support one-time project for which the related
expenditures are recorded in the department which benefited. The above presentation shows the $18,059,711 one-time use of fund balance as an actual receipt of
revenue. This format is presented so that the reader obtains a proper perspective of the Countys FY 2005 General Fund/General Purpose performance as it relates to
the approved spending plan. In accordance with GAAP, this amount is not actually recorded.
$ 224,910,000.00 $ 299,095,650.00 $ 298,612,961.75 $
500,000.00 500,000.00 673,000.17
105,000.00 105,000.00 96,283.00
$ 225,515,000.00 $ 299,700,650.00 $ 299,382,244.92 $
GENERAL FUND
TAXES
Property Taxes - 2004 Tax Levy
Delinquent Tax - Prior Years
Trailer Tax
Special Assessment
Total Property and Other Taxes
FEDERAL AND STATE GRANTS
Emergency Response and Preparedness
Sheriff
(482,688.25) -0.16%
173,000.17 34.60%
(8,717.00) -8.30% Lower than anticipated activity.
0.00%
(318,405.08) -0.11%
(3,180.61) -6.08% (Unfav.) due to EMPG funds overlapping
(70,000.00) -96.69% Unfav due to Federal Grant funds being less than anticipated.
Total General Fund - Federal Grants $ 113,652.00 $
INTERGOVERNMENTAL REVENUES
Governmental Program Revenues
Emergency Response & Preparedness $ 109,900.00 $
51,571.39 $ (73,180.61) -58.66%
$ (109,900.00) -100.00% (Unfav.) Local Match due to Cities, Villages and Townships not requesting
new siren installations. Unfav. Offset by reduced expenditures.
124,752.00
109,900.00
43,652.00 $
70,000.00
52,352.00 $
72,400.00
49,171.39 $
2,400.00
(12,549.67)
339.29
107,631.75
(44,479.09)
133,761.25
161,189.07
CHARGES FOR SERVICES
County Executive Administration
Emergency Response & Preparedness
Auditing
Equalization
Purchasing
$ 151,500.00 $
3,000.00
74,000.00
2,434,347.00
14,900.00
151,500.00 $
3,000.00
74,000.00
2,510,322.00
27,400.00
150,770.00 $
1,026.20
66,250.00
2,465,452.30
75,377.17
(730.00)
(1,973.80)
(7,750.00)
(44,869.70)
47,977.17
325,000.00
143,000.00
800.00
68,100.00
662,385.00
325,000.00
143,000.00
800.00
68,100.00
662,385.00
379,227.56
187,543.83
18,872.75
53,520.72
644,118.71
Reimbursement
Support Services
Human Resources
MSU Extension
Animal Control
COUNTY OF OAKLAND
P12005 YEAR END REPORT
GENERAL FUND / GENERAL PURPOSE REVENUES
Adopted
Budget
Amended
Budget
FY 2005
Actuals
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
Non-Departmental - Judges Salaries
General Reimb. Revenues (Non-Dept)
Total General Fund - Intergov't Revenue
Community Corrections - Admin
Veterans' Services
Economic Dev. & Comm Affairs
Circuit Court - Gen. Jurisdiction
District Courts
Sheriff
INDIRECT COST RECOVERY
380,000.00
17,950.00
2,880.00
260,000.00
2,005,827.00
30,617,000.00
$ 33,393,557.00
9,364,000.00
434,700.00
17,950.00
2,880.00
295,000.00
2,005,827.00
10,063,973.00
$ 12,930,230.00
9,364,000.00
521,085.54
5,400.33
3,219.29
402,631.75
1,961,347.91
10,197,734.25
$ 13,091,419.07
9,410,302.37
86,385.54 19.87% Additional revenues for Drug Testing of clients
-69.91% State Inmate Reimbursement discontinued.
11.78% Fav. due to increase in Drug Case Management caseload.
36.49% Fav. Social Security Incentive Payments due to increased reporting of
inmates to the federal government.
-2.22%
1.33% Fav. Court Fund PA189 $347,002. Unfav. Cigarette Tax Dist ($213,241)
1.25%
46,302.37 0.49%
-0.48%
-65.79% (Unfav.) due to limited use of mannequins for training.
-10.47% Unfav due to accounting change for purchasing card rebate. See
Purchasing.
-1.79% Unfav. Budget erroneously includes FY 2006 revenue from Southfield.
175.10% Fav. Due to purchasing card rebates and contract rebates from Comerica,
Office Max/Boise Cascade and University Business Interiors/AREA.
54,227.56 16.69% Fav. Court Ordered Board & Care, Reimb Contracts, Reimb Filing Fees
and Tax Intercept Fees due to increased activity and clients' use of credit
cards to pay debts.
44,543.83 31.15% Fay. due to additional vending machine commissions.
18,072.75 2259.09% Reimbursement from Circuit Court Mediation Funds for Intern Students.
(14,579.28) -21.41% Unfav. Reimb of General Program costs. See expenditure offset.
(18,266.29) -2.76% Fav. Sale of Licenses $2,700, Misc Fees $14,400 offset by Unfav. Service
Fees ($35,400) all based upon number of CVTs using services.
Medical Examiner
Economic Dev & Comm Affairs - Admin
Planning & Economic Development Svcs.
Clerk - County Clerk
Clerk - Elections
Clerk - Register of Deeds
Treasurer
Circuit Court - Admin/General Jurisdiction
Circuit Court - Court Services
Circuit Court - Judicial Support
District Court - Division I
District Court - Division II
District Court - Division lii
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND / GENERAL PURPOSE REVENUES
Amount
Adopted Amended FY 2005 Favorable
Budget Budget Actuals funfavorablei Percent Explanation of Significant Variances
975,400.00 975,400.00 905,996.68 (69,403.32) -7.12% Unfav. Medical Services ($19,900), Misc Fees ($24,000) and Autopsy Fees
($48,600) offset by Fav. Service Fees $23,100 all based upon service
being utilized. Overall unfav. Offset by reduced expenditures.
380,806.00 317,292.00 106,166.09 (211,125.91) -66.54% Unfav, reflects consolidation of NO HAZ program collection events.
Variance is largely offset by fay. NO HAZ expense.
150,000.00 150,000.00 154,031.78 4,031.78 2.69% Fav. Sale of Maps due to new map products.
2,396,900.00 2,396,900.00 2,513,978.97 117,078.97 4.88% Fav. due to change in state law for the issuance of gun permits which
increased the number of gun permits issued.
17,800.00 174,600.00 201,113.75 26,513.75 15.19% Fay. $6,400 due to an increase in election documents that were filed late,
$7,000 from an increase in the number of voter registrations processed,
reimbursement from local school districts $19,800 higher than anticipated
for the cost of the May annual election, offset ($6,700) due to a refund of
filing fees that occurred during this fiscal year rather than the previous fiscal
year.
12,747,800.00 14,347,912.00 17,977,758.63 3,629,846.63 25.30% Fay. due to increased real estate activity that has affected Land Transfer
Tax $2,800,000 and Mortgages $800,000.
2,825,680.00 2,825,680.00 2,394,535.09 (431,144.91) -15.26% Unfav. due to ($850,243) Industrial Fac.Tax adj to reflect actual tax
abatement role, ($1,745) Supplemental Warrants, receipt of fee charged to
other funds of $290,000 for mgmt of investments, and increased TIFA/DDA
Recovery $94,615 related to increasing industrial development. Alternate
Energy receipts $14,741, Election Filing Fees of $13,130 Partially offset by
$8,357 Misc. other.
3,236,090.00 3,359,490.00 3,322,838.50 (36,651.50) -1.09% Unfav due to decreasing Civil Mediation Payments ($199,440), Refund of
Defense Atty. Fees ($15,366), and Mediation Fines ($3,625), partially offset
by Costs of $162,442 increasing court cost charges to offenders,
unbudgeted DNA revenue received $3,674, along with Video Copying
$5,900 and Jury Fees $5,392, and Misc ($169).
310,000.00 310,000.00 218,102.71 (91,897.29) -29.64% Unfav due to lower receipts of reimb. of clinical evaluations (lower
caseload).
418,700.00 418,700.00 561,751.33 143,051.33 34.17% Fay due largely to increased Refund of Def. Atty. Fees.
3,723,800.00 3,723,800.00 4,066,294.62 342,494.62 9.20% Fav due to increasing Filing Fees/DCU $76,522 reflective of add, chg.
imposed by State, and increasing Ordinance Fines and Cost receipts
$164,774 Drunk Driving Caseflow of $9,715 Late Penalty of $18,287
Garnishment Fees $20,660 State Law Costs $52,386 Court Cost Sobriety
$9,107 and Misc. of $8,329. Partially offset by unfav Forfeiture of Bonds
($9,820) License Reinstatement Fees ($4,125) No Proof of Insur. Fee of
($3,340).
1,746,638.00 1,799,988.00 2,377,805.92 577,817.92 32.10% Fav in multiple line items due to additional new judge and two townships,
new Sobriety fee and increased Probation revenue and caseload, and
collection efforts by judges.
4,267,863.00 4,304,763.00 4,570,688.84 265,925.84 6.18% Fav due to increasing Filing Fees/DCU $69,517 reflective of addi chg.
imposed by State, Drunk Driving Caseflow of $3,607 Late Penalty of
$43,759 and Misc. of $20,755 Probation Fees $90,108 Garnishment Fees
$30,867 Lic. Reinstatement Fees $6,242 and Ordinance Fines & Cost
$76,439. Partially offset by unfav Assessments & PSI ($43,468) No Proof of
lnsur. Fee of ($32,525) Refund of Def. Atty. Fees ($1,515). and various
other of $2,140. Overall increase is reflective of increasing caseload, and
collection efforts by judges.
Library Board
Drain Commissioner
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND! GENERAL PURPOSE REVENUES
Amount
Adopted Amended FY 2005 Favorable
Budget Budget Actuals funfavorablel Percent Explanation of Significant Variances
District Court - Division IV 2,255,352.00 2,255,352.00 2,264,444.95 9,092.95 0.40% Fay due to increasing Filing Fees/DCU $34,874 reflective of addi chg.
imposed by State, Drunk Driving Caseflow of $236, Gamishment Fees of
$13,735 Misc. of $35,545 Probation Fees $43,730 State Law Cost of
$44,434 Court Cost Sobriety of $28,885. Partially offset by unfav Refund of
Def. Atty. Fees ($2,049) Forfeiture of Bonds ($101,777) Assessments &
PSI ($8,953) No Proof of Insur. Fee of ($15,925), Ordinance Fines and
Costs ($41,595) License Reinstatement Fees ($9,570) 10% Bond Fee
($7,564) and Other of ($4,913).
Probate Court 524,100.00 524,100.00 522,690.40 (1,409.60) -0.27% Unfav due to decreases in sundry revenue receipts e.g. Account Filings -
Probate ($3,100), Gross Estate Fees ($24,597), Misc. Petitions of ($6,410)
Will Deposits of ($8,500). Partially offset by Ancillary Fees $1,581, CVR
Cnty Portion $898, and Marriage Ceremony $124., Certified Copies
$20,391, Marriage Ceremony, Motion Fees $760, Objections $590, Refund
Fees Def Atty. $13,402, and Statement & Proof of Claim $3,180, and Misc.
of $271.
Prosecuting Attorney 214,600.00 216,600.00 220,689.37 4,089.37 1.89% Fay. Program Income $6,600 due to an increase in bad check restitution
and fax/. Microfilming $1,030 partially offset by unfavorable Forensic Lab
Fees ($3,020).
Sheriff's Office 10,800.00 800.00 18,451.35 17,651.35 2206.42% Fay due to donation check being received.
Sheriff - Administration 1,000.00 1,000.00 37,335.31 36,335.31 3633.53% Fay $5,000 due to mileage reimbursement being higher than anticipated
related to process serving and $10,000 in Registration Fees and $17,000 in
photostats due to a change in the Sex Offender Registration law.
Sheriff - Corrective Services 2,304,206.00 3,907,800.00 4,512,330.42 604,530.42 15.47% Fay due to diverted felon payments being higher than anticipated.
Changes in state law have not yet effected this revenue.
Sheriff - Corrective Services Satellite 2,357,900.00 2,318,489.00 1,797,911.49 (520,577.51) -22.45% Unfav due to Board and Care recovery being less than anticipated. Work
release facility is not at full capacity.
Sheriff - Patrol Services 27,816,038.00 28,244,014.00 28,314,954.00 70,940.00 0.25%
Sheriff - Technical Services 707,102.00 717,102.00 625,015.64 (92,086.36) -12.84% Unfav due to dispatch revenue being less than anticipated. The county no
longer provides fire dispatching for Holly Township.
Board of Commissioners 8,000.00 8,000.00 6,555.00 (1,445.00) -18.06% Per Diem lower than anticipated. Actual revenue is offset by expenditure.
31,800.00 51,200.00 93,549.25 42,349.25 82.71% Unfav. Copier Machine Revenue ($4,400) offset by Fay. Misc. Revenue for
Computer screen copies $3,600 and Reimb of Operating Costs $43,200
related to the Library for the Blind.
1,870,821.00 1,870,821.00 1,596,611.01 (274,209.99) -14.66% Unfav - Plat Service Fees ($5,226) decrease in business activity resulting
in less fees being collected. Unfav - Reimb Personal Mileage ($16,000) but
offset by favorable personal mileage expense. Unfav - Reimb. General
($222,026) Environmental Unit charges to County departments like Airport
and Facilities did not occur offset by favorable expense items for the
Environmental Unit. Fay - Reimb. Salaries $11,174 additional salary cost
spread to projects. Unfav - Soil Erosion Fees ($41,026) decrease in
building activity/permits compared to anticipated business forecast.
Hon-Departmental 1,550,000.00 1,550,000.00 1,073,123.19 (476,876.81) -30.77% Reduced revenue from Commission on public telephones per revised
contract, ($285,595). Unfav. Refunds Misc. ($195,854)
Total General Fund - Charges for Services 76,726,228.00 $ 80,735,310.00 $ 84,496,883.53 3,761,573.53 4.66%
72,510.92
869,436.15
963,947.07 $
6,000.00
1,000.00
846.37
6,923.15
315.00
(449.08)
454.69
51.01
-
(139,339.24)
(166,269.21)
6,000.00
1,000.00
214,194.00
$ 236,194.00 $
TRANSFERS
Treasurer
Library Board
(86,425.00)
(42,353.98)
(128,778.98)
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND! GENERAL PURPOSE REVENUES
Adopted
Budget
Amended
Budget
FY 2005
Actuals
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
INVESTMENT INCOME
District Courts
Clerk/Register of Deeds
Non-Departmental
Total General Fund - Investment Income $
26,500.00 $ 26,500.00 $
3,700.00 3,700.00
1,400,000.00 3,400,900.00
1,430,200.00 $ 3,431,100.00 $
23,985.95 $ (2,514.05) -9.49% Investment activity lower than anticipated.
102,798.21 99,098.21 2678.33% Accumulated interest credited from holding account.
3,592,705.07 191,805.07 5.64% Fay. Due to increase in interest rates.
3,719,489.23 $ 288,389.23 8.41%
15,000.00 $
OTHER REVENUES
Emergency Response & Preparedness $ 15,000.00 $
Support Services - Materials Mgmt
Community Corrections - Admin
Animal Control
Facilities Engineering
Clerk - Register of Deeds
Clerk - County Clerk
Treasurer
District Court
Circuit Court
Probate Court
Prosecuting Attorney
Sheriff
Drain Commissioner
Non-Departmental
Total General Fund - Other Revenues
(20,525.75)
6,454.64
846.37
6,923.15
315.00
550.92
454.69
51.01
72,510.92
730,096.91
797,677.86 $
100.00% Refund of Prior Years Expenditure.
100.00%
100.00%
-44.91% Unfav. due to cash overages.
100.00% Fav due to Cash Overages, and receipts of Prior Yrs. Bal.
100.00%
100.00% Fay. due to cash overages.
100.00%
-16.03% Use of enhancement funds less than anticipated.
100.00%
0.00%
-17.25%
(35,525.75) -236.84% Sale of Tornado Sirens ($450.00) including ($35,076) which was posted in
error and corrected in FY2006.
454.64 7.58% Fav. due to auction proceeds.
$ 2,352,101.00 $ 2,352,101.00 $ 3,125,127.15 $ 773,026.15 32.87% Fav due to increased interest and penalties on collections in the Delinquent
Tax Revolving Fund.
88,231.00 84,798.00 56,567.79 (28,230.21) -33.29% Unused portion of Transfer out from Jail Commissary Fund. GF/GP Library
Board position moved to Commissary Fund effective April 15, 2005.
3,600,000.00
$ 6,040,332.00 $
Human Resources
Non-Dept.- Revenue Sharing Reserve
Non-Dept.- Projects
Non-Dept. - Investments (DTRF)
Total General Fund - Transfers
53,952.00
20,717,000.00
3,600,000.00
26,807,851.00
53,952.00 0.00%
20,717,000.00 0.00%
46,695.28 46,695.28 100.00%
3,600,000.00 0.00%
$ 27,599,342.22 $ 791,491.22 2.95%
SUB-TOTAL GENERAL FUND $ 352,819,163.00 $ 434,057,840.07 $ 438,548,930.59 $ 4,491,090.52 1.03%
GENERAL PURPOSE FUNDS
INTERGOVERNMENTAL
Health Fund
Health State Subsidy
Health Grant - State Reimbursement
Total Health Fund
$ 3,532,923.00 $ 3,532,923.00 $ 3,446,498.00 $
109,696.00 1,341,883.00 1,299,529.02
$ 3,642,619.00 $ 4,874,806.00 $ 4,746,027.02 $
-2.45% Unfavorable due to reduction in LPHO allocation from the State.
-3.16% Unfavorable due to the grouping of programs from the State for MDEQ
allocations.
-2.64%
37,549.24
1,452,189.67
$ 277,349.24
11,385,789.67
$ 239,800.00 $ 239,800.00
9,700,000.00 9,933,600.00
Juvenile Maintenance Fund
Children's Village - Refund School Meals
Non-Department - Child Care Subsidy
15.66% Favorable due to increase in Oakland County resident population.
14.62% Due to significant number of State Ward cases and reimbursement for
Indirect Costs.
16,409,165.93
668,798.03
668,798.03
Children's Village
Total Juvenile Maintenance Fund
Total General Purpose - Charges for Svcs.
3,172,841.00
$ 4,202,841.00
$ 7,329,089.00
3,172,841.00
4,202,841.00 $
6,182,647.00 $
1,036,098.41
2 325 307.67
3 361 406.08
6,010,010.11
Juvenile Maintenance Fund
Circuit Court $ 1,030,000.00 $ 1,030,000.00 $
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND! GENERAL PURPOSE REVENUES
Adopted
Budget
Amended
Budget
FY 2005
Actuais
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
Total Juvenile Maintenance Fund $ 9,939,800.00 $ 10,173,400.00 $ 11,663,138.91 $ 1,489,738.91 14.64%
Social Welfare Fund
Foster Care - State Match
Total Social Welfare Fund
Total General Purpose - intergov't Revenue
15,000.00
15,000.00
$ 13,597,419.00
15,000.00
15,000.00
$ 15,063,206.00
(15,000.00)
(15,000.00)
$ 1,345,959.93
-100.00% Offset by favorable expenditures
-100.00%
8.94%
CHARGES FOR SERVICES
Health Fund
Health Division
Total Health Fund
$ 3,126,248.00 $ 1,979,806.00 $
$ 3,126,248.00 $ 1,979,806.00 $
2,648,604.03 $
2,648,604.03 $
33.78% Favorability due to increased activity for Flu, Food Service Licenses, On-
site Sewerage Permits and Lab Charges.
33.78%
6,098.41
(847,533.33)
$ (841,434.92)
$ (172,636.89)
0.59% Fav due to increased Bd & Care, partially offset by decreasing Gov't Benefit
Bd & Care receipts.
-26.71% (Unfav.) due to delay in construction of Secure Detention Facility.
-20.02%
-2.79%
INVESTMENT INCOME
Social Welfare Fund
Total General Purpose - Investment Incorm $
0.00%
- $
OTHER REVENUES
Health Fund
Health Division
Total Health Fund
0.00%
$ - $ 0.00%
0.00% Waterford School District Contract revenue for fiscal year 2004.
Juvenile Maintenance Fund
Circuit Court
Children's Village
Total Juvenile Maintenance Fund
Total General Purpose - Other Revenues
2,656.51 2,656.51
2,656.51 $ 2,656.51 0.00%
2,656.51 $ 2,656.51 0.00%
- $ 875,967.81
3,099,668.00 16,980,825.05
171,844.19
31,074.16
3,099,668.00 $ 18,059,711.21
(875,967.81)
(16,980,825.05)
(171,844.19)
- (31,074.16)
$ - (18,059,711.21)
0.00%
-100.00% Budget Transition, approved projects and carry forward budgets.
0.00%
0.00%
-100.00%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND! GENERAL PURPOSE REVENUES
Adopted
Budget
Amended
Budoet
FY 2005
Actuals
Amount
Favorable
'unfavorable) Percent Explanation of Significant Variances
SUB-TOTAL GENERAL PURPOSE FUNDS $ 20,926,508.00
TRANSFERS (in)
Non-Department - Public Health Fund $ 24,046,218.00
Non-Department - Juvenile Maintenance Fu 16,302,953.00
Non-Department - Social Welfare Fund 15,000.00
Total General Purpose - Transfers In (Out $ 40,364,171.00
Less: Non-Departmental Transfers In (Out: $ (40,364,171.00)
$ 21,245,853.00 $ 22,421,832.55 1,175,979.55 5.54%
$ 25,215,811.07 $ 23,337,436.44 $ (1,878,374.63) -7.45%
19,525,464.16 19,358,325.42 (167,138.74) -0.86%
15,000.00 (15,000.00) -100.00%
$ 44,756,275.23 $ 42,695,761.86 $ (2,060,513.37) -4.60%
$ (44,756,275.23) $ (42,695,761.86) $ 2,060,513.37 -4.60%
PLANNED USE OF FUND BALANCE
General Fund - Encumbs & Carried Fwds $
General Fund - Prior Years Balance
Gen. Purpose - Encumbs & Carried Fwds - PH
Gen. Purpose - Encumbs & Carried Fwds - JM
Total Planned Use of Fund Balance
TOTAL GOVERNMENTAL RESOURCES $ 376.845,339.00 473.363,414.28 $ 460,970.763.14 (12.392.641.14) -2.62%
INVESTMENT INCOME
Social Welfare Fund
Total General Purpose - Investment Income $
0.00%
-
- $
- $
OTHER REVENUES
Health Fund
Health Division
Total Health Fund
0.00%
- $ 0.00%
- $ 875,967.81
3,099,668.00 16,980,825.05
171,844.19
31,074.16
3,099,668.00 $ 18,059,711.21
(875,967.81)
(16,980,825.05)
(171,844.19)
(31,074.16)
- $ (18,059,711.21)
0.00%
-100.00% Budget Transition, approved projects and carry forward budgets.
0.00%
0.00%
-100.00%
TOTAL GOVERNMENTAL RESOURCES $ 376,845,339.00 $ 473,363,404.28 $ 460,970,763.14 5 (12,392,641.14) 473,363,404.28 $ 460,970,763.14 $ (12,392,641.14) -2.62%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
GENERAL FUND (GENERAL PURPOSE REVENUES
Adopted
Budget
Amended
Budget
FY 2005
Actuals
Amount
Favorable
funfavorable) Percent Explanation of Significant Variances
Juvenile Maintenance Fund
Circuit Court
Children's Village
Total Juvenile Maintenance Fund
Total General Purpose - Other Revenues $
SUB-TOTAL GENERAL PURPOSE FUNDS $ 20,926,508.00
TRANSFERS (in)
Non-Department - Public Health Fund $ 24,046,218.00
Non-Department - Juvenile Maintenance Fu 16,302,953.00
Non-Department - Social Welfare Fund 15,000.00
Total General Purpose - Transfers In (Out $ 40,364,171.00
Less: Non-Departmental Transfers In (Out: $ (40,364,171.00)
2,656.51 2,656.51 0.00% Waterford School District Contract revenue for fiscal year 2004.
2,656.51 $ 2,656.51 0.00%
2,656.51 2,656.51 0.00%
$ 21,245,853.00 $ 22,421,832.55 $ 1,175,979.55 5.54%
$ 25,215,811.07 $ 23,337,436.44 $ (1,878,374.63) -7.45%
19,525,464.16 19,358,325.42 (167,138.74) -0.86%
15,000.00 (15,000.00) -100.00%
44,756,275.23 $ 42,695,761.86 $ (2,060,513.37) -4.60%
(44,756,275.23) $ (42,695,761.86) $ 2,060,513.37 -4.60%
PLANNED USE OF FUND BALANCE
General Fund - Encumbs & Carried Fwds $
General Fund - Prior Years Balance
Gen. Purpose - Encumbs & Carried Fwds - PH
Gen. Purpose - Encumbs & Carried Fwds - JM
Total Planned Use of Fund Balance $
Business Division
Controllable Personnel
Controllable Operating
Non-Controllable Operating
General Jurisdiction Division
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Family Division/Juvenile Maint.
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 6,904,895.00 $ 7,789,785.23 $ 7,518,051.36 $ 271,733.87 3.49% Turnover.
45,067.00 281,946.74 146,344.66 135,602.08 48.09% Fay. due to personal mileage, Professional Services, Special Projects, $65,435,expendable
equipment, $50,506, and office supplies, $13,000. Funds are included in Carry Forwards to
cover costs for Special Projects to upgrade Courtroom electronic equipment and purchase
equipment and furniture.
192,090.00 286,136.97 292,598.91 (6,461.94) -2.26% Unfav, total year actual to budget in CLEMIS, maint. dept. charges, and telephones.
$ 7,142,052.00 $ 8,357,868.94 $ 7,956,994.93 $ 400,874.01 4.80%
$ 1,983,481.00 $ 1,982,228.68 $ 1,948,746.64 $ 33,482.04 1.69% Turnover.
43,200.00 44,718.89 15,932.16 28,786.73 64.37% Fav due to Equip. Repairs & Maint., Data Proc. Dev., Prof! Svcs, Travel & Conf., Data Proc. &
Office Supplies, Expend. Equip., and Dry Goods and Clothing.
351,742.00 355,514.77 322,033.93 33,480.84 9.42% Fay. Due to IT Operations costs less than anticipated and lower use of print shop, copiers and
telephones than anticipated.
$ 2,378,423.00 $ 2,382,462.34 $ 2,286,712.73 $ 95,749.61 4.02%
$ 2,195,512.00 $ 2,164,588.63 $ 2,119,386.81 $ 45,201.82 2.09% Turnover.
6,000,571.00 9,805,343.88 9,247,630.47 557,713.41 5.69% Fay due to reduction in need primarily for net defense attorneys, $150,000,and mediation
attorneys, $145,750, Juror Fees & Mileage $235,209, Transcript on Appeals, Travel and
Conf., Visiting Judges, as a result of diminishing case loads.
2,230,408.00 2,448,293.95 2,397,993.36 50,300.59 2.05% Fav. due to IT Operations costs less than anticipated and lower than anticipated use of print
shop and mail room.
$ 10,426,491.00 $ 14,418,226.46 $ 13,765,010.64 $ 653,215.82 4.53%
$ 12,272,975.00 $ 11,892,165.22 $ 11,962,007.85 $ (69,842.63) -0.59% Actual illustrative rate for medical fringe benefit cost slightly higher than budgeted.
8,401,014.00 11,149,159.03 10,696,652.38 452,506.65 4.06% Increase in State Institutions was less than expected, $667,957 as was Travel & Conference;
Partially offset by Defense Attorneys, ($50,000) increase in use of Guardian Ad-litems,
($72,994), Interpreters, Professional Services ($101,386) and Private Institutions.
1,732,382.00 1,811,829.28 1,780,834.30 30,994.98 1.71% Fav. Due to IT Operations costs less than anticipated and lower than anticipated use of
motor pool, print shop, copiers and telephones.
$ 22,406,371.00 $ 24,853,153.53 $ 24,439,494.53 $ 413,659.00 1.66%
$ 23,356,863.00 $ 23,828,767.76 $ 23,548,192.66 $ 280,575.10 1.18%
14,489,852.00 21,281,168.54 20,106,559.67 1,174,608.87 5.52%
4,506,622.00 4,901,774.97 4,793,460.50 108,314.47 2.21%
$ 42,353,337.00 $ 50,011,711.27 $ 48,448,212.83 $ 1,563,498.44 3.13%
11/22/2005
FY 2005
ACTUAL
AMENDED
BUDGET
ADOPTED
BUDGET
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Division 1 - Novi
Controllable Personnel
Controllable Operating
$ 3,603,107.00 $ 3,593,757.54 $ 3,544,538.37 $
922,450.00 1,010,929.00 918,015.07
Non-Controllable Operating 434,306.00 557,054.47 536,888.94
Total Division 1 - Novi
Division 2 - Clarkston
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Division 3 - Rochester Hills
Controllable Personnel
Controllable Operating
Non-Controllable Operating
District Court Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 139,420.00 $ 139,420.00 $ 37,984.01 $
70,300.00 70,300.00 47,312.42
$ 209,720.00 $ 209,720.00 $ 85,296.43 $
$ 4,959,863.00 $ 5,161,741.01 $ 4,999,442.38 $
$ 1,643,630.00 $ 1,659,032.63 $ 1,532,707.47 $
554,457.00 645,485.79 616,128.36
273,004.63 270,463.48
Total Division 2- Clarkston $ 2,391,183.00 $ 2,577,523.05 $ 2,419,299.31 $
$ 3,445,560.00 $ 3,402,724.25 $ 3,421,756.14 $
416,172.00 436,479.98 369,999.46
999,317.00 1,243,070.47 1,212,404.40
$ 4,861,049.00 $ 5,082,274.70 $ 5,004,160.00 $
101,435.99 72.76%
22,987.58 32.70%
0.00%
124,423.57 59.33%
49,219.17 1.37%
92,913.93 9.19%
20,165.53 3.62%
162,298.63 3.14%
126,325.16 7.61%
29,357.43 4.55%
2,541.15 0.93%
158,223.74 6.14%
(19,031.89) -0.56%
66,480.52 15.23%
30,666.07 2.47%
78,114.70 1.54%
Turnover, as well as certain charges, budgeted in this division, were recorded in Division
Fay due to cut backs for visiting judge, court reporter, and travel and conference expense.
Turnover.
Fav. due to bank charges, utilities, juror fees & mileage, rent, property taxes, travel &
conference, Trng Psych & Med Exam, postage, office supplies, partially offset by
interpreter fees, defense atty. fees due to increased usage, and Charge Card Fees, as
more payments are being made by credit cards.
Fav. Info Tech. Operations, partially offset by telephones based on actual usage less than
anticipated.
Turnover.
Fay. due to cut backs on training psych, & med-exams, travel and conference, juror fees
& mileage, grant match, partially offset by increased use of Defense Atty Fees for Court
appointed atty., rent, property taxes, utilities, library continuations, and increasing use of
charge cards to pay fines and costs.
Fav. due largely to computers and telephones, partially offset by increased use of print
shop and CLEMIS.
- Turnover. See offset in District Court Admin.
- Fay. due to less than anticipated Defense atty fees, cut backs in Training Psych. & Med
Exam, Travel & Conference, Juror Fees & Mileage, partially offset by Charge Card Fees,
Interpreter fees (due to increased usage), and membership dues & publications costs.
- Fay. due to IT Operations costs less than anticipated and decrease in use of convenience
copier, partially offset by increased use of CLEMIS, print shop, and telephones.
193,096.00
NJ
11/22/2005
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Division 4 - Troy
Controllable Personnel
Controllable Operating
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 2,216,937.00 $ 2,214,209.00 $ 2,151,696.41 $
533,558.00 557,593.00 588,587.53
401,040.87 389,948.59
$ 3,092,389.00 $ 3,172,842.87 $ 3,130,232.53 $
$ 11,048,654.00 $ 11,009,143.42 $ 10,688,682.40 $
2,496,937.00 2,720,787.77 2,540,042.84
1,968,613.00 2,474,170.44 2,409,705.41
$ 15,514,204.00 $ 16,204,101.63 $ 15,638,430.65 $
62,512.59 2.82% - Turnover,
(30,994.53) - Unfav, due to rising utilities, increase in use of defense attorneys, Interpreters,
reimbursement for juror fees & mileage, and use of charge cards to pay fines, partially
offset by lower use of office supplies, postage, and Training Psych, 8, Med. Exams as
-5.56% judges are not ordering as many as in the past.
11,092.28 Fav. due to IT Operations costs less than anticipated and less usage of print shop and
2.77% convenience copier.
42,610.34 1.34%
320,461.02 2.91%
180,744.93 6.64%
64,465.03 2.61%
565,670.98 3.49%
Non-Controllable Operating 341,894.00
11/22/2005
Judicial/Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 1,934,196.00 $2,107,089.00 $2,033,419.53 $ 73,669.47
17,010.58 1,454.09 15,556.49
324,624.00 361,807.45 347,512.90 14,294.55
Estates/Mental Health
Controllable Personnel
Controllable Operating
$2,066,290.00 $2,075,313.06 $ 1,995,146.97 $
704,981.00 705,692.83 648,580.72
80,166.09
57,112.11
Non-Controllable Operating 438,537.00 507,609.85 484,929.92 22,679.93
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
PROBATE COURT
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2005 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
3.50% - Turnover.
0.00% Fav. due to special projects, and expendable equipment budgeted but not
spent. Expendable equipment $7,752 to be carried forward to FY 2006.
3.95% - Fay. due to IT Operations costs less than anticipated and lower than
anticipated use of print shop and telephones.
$2,258,820.00 $2,485,907.03 $2,382,386.52 $ 103,520.51 4.16%
3.86% - Turnover.
8.09% - Fay. due to Defense Atty. Fees, $110,063, Printing, Med. Svcs. Probate
exams, library continuations, professional svcs, travel & conference, partially
offset by Fees Guardian Ad-Litem, ($63,562) Medical Services
Guardianship, expendable equipment, and office supplies.
4.47% - Fav. due to IT Operations costs less than anticipated and lower than
anticipated use of print shop, telephones and micrographics.
$3,209,808.00 $3,288,615.74 $3,128,657.61 $ 159,958.13 4.86%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$4,000,486.00 $4,182,402.06 $4,028,566.50 $ 153,835.56
704,981.00 722,703.41 650,034.81 72,668.60
763,161.00 869,417.30 832,442.82 36,974.48
3.68%
10.06%
4.25%
$5,468,628.00 $ 5,774,522.77 $5,511,044.13 $ 263,478.64 4.56%
•..Z1
11/21/2005
Administration
Controllable Personnel
Controllable Operating
$ 2,218,525.00 $ 2,228,441.96 $ 2,292,371.64 $
835,408.00 1,825,284.14 $ 1,714,505.03
(63,929.68)
110,779.11
Non-Controllable Operating 1,850,201.00 1,925,782.32 $ 1,854,556.19 71,226.13
Litigation
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 2,294,947.00 $ 2,292,203.00 $ 2,231,026.61 $
2,758.00 52,758.00 53,381.48
61,176.39
(623.48)
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-2.87% Unfav. due to turnover and increased use of overtime in Case Records.
6.07% Favorable Court Transcripts $2,130, Extradition Expense $80,620, Filing Fees
$19,428, Freight & Express $1,132, Microfilming and Reproductions $14,752,
Professional Services $51,838, Special Prosecuting Attorneys $11,553, Transcript
on Appeals $3,656, and Witness Fees and Mileage $37,918 due to case
requirements. Favorable Adj Prior Year Exp $187,842 due from the State of
Michigan. Favorable Clothing Allowance $1,100 expended in other divisions.
Favorable Printing $35,058 due to increased use of the Print Shop and reduced
outside printing. Favorable Membership, Dues and Publications $8,031, Training
$4,673 and Travel and Conference $12,669 due to department effort to control
costs partially offset by unfavorable Computer Research Service ($14,822), Expert
Witness Fees and Mileage ($5,907), Grant Match (294,345), Library Continuations
($26,988), Personal Mileage ($4,025) and Office Supplies ($15,826).
3.70% Favorable Equipment Rental $714, Info Tech Operations $20,579, Motor Pool
$7,382, Mail Room $2,426, Print Shop $32,945 and Convenience Copier $12,332
due to less than anticipated usage. Partially offset by unfavorable Info Tech
CLEMIS ($1,982), Maintenance Department Charges ($944) and Telephone
Communications ($2,163).
Transfer Out 31,000.00 $ 31,000.00 0.00%
$ 4,904,134.00 $ 6,010,508.42 $ 5,892,432.86 $ 118,075.56 1.96%
$ 8,285,413.00 $ 8,281,631.16 $ 7,721,477.00 $ 560,154.16 6.76% Turnover
49,824.00 49,824.00 23,135.86 26,688.14 53.56% Favorable Personal Mileage $27,917 due to less than anticipated usage partially
offset by unfavorable Clothing Allowance ($1,125) and Witness Fees and Mileage
($104) which are budgeted in Administration.
6,146.00 6,146.00 6,324.87 (178.87) 0.00% Unfavorable Telephone Communications due to increased usage.
$ 8,341,383.00 $ 8,337,601.16 $ 7,750,937.73 $ 586,663.43 7.04%
Warrants
Controllable Personnel
Controllable Operating
2.67% Turnover
-1.18% Unfavorable Clothing Allowance ($1,125) and Memberships, Dues and
Publications ($813) which are budgeted in Administration. Partially offset by
favorable Personal Mileage $1,314.
Non-Controllable Operating - 0.00%
$ 2,297,705.00 $ 2,344,961.00 $ 2,284,408.09 $ 60,552.91 2.58%
11/22/2005
$ 1,539,240.00 $ 1,524,621.66 $ 1,496,934.90 $ 27,686.76 1.82%
$ 17,082,462.00 $ 18,217,692.24 $ 17,424,713.58 $ 792,978.66 4.35%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Appellate
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 1,531,949.00
7,291.00
$ 1,517,330.66 $ 1,491,682.69
7,291.00 5,252.21
-
$ 25,647.97
2,038.79
-
1.69% Turnover
27.96% Favorable Personal Mileage due to less than anticipated usage.
0.00%
Department
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 14,330,834.00 $ 14,319,606.78 $ 13,736,557.94 $
895,281.00 1,935,157.14 1,796,274.58
1,856,347.00 1,931,928.32 1,860,881.06
- 31,000.00 31,000.00
583,048.84
138,882.56
71,047.26
-
4.07%
7.18%
3.68%
0.00%
w
11/22/2005
-5.64% Unfavorable overtime and holiday overtime due to the lock replacement program extending into
the beginning of this fiscal year and a high prisoner population. This is partially offset by
favorability from position vacancies. Actual illustrative rate for medical fringe benefit cost
slightly higher than budgeted.
$ 27,386,802.74 $ 28,931,518.97 $ (1,544,716.23)
Controllable Operating
Non-Controllable Operating
Transfer Out
8,155,146.00
6,507,947.00
8,283,982.58 8,486,378.14
7,002,858.35 7,049,018.79
68,452.00 68,452.00
(202,395.56)
(46,160.44)
-2.44%
-0.66%
0.00%
390,476.81
1,106,512.42
(24,104.84)
(53,662.42)
-6.58%
-5.10%
0.00%
Patrol Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 6,858,534.31 6,391,694.53 $ (466,839.78)
Technical Services
Controllable Personnel 10,829,110.00 $ -7.30% Unfavorable due to overtime and fringe benefits. Actual illustrative rate for medical fringe
benefit cost slightly higher than budgeted.
691,152.00
1,327,735.00 Unfavorable Motor Pool. Internal charges for vehicle use higher than anticipated.
1,467,959.04
1,316,337.08
1,484,793.43
1,173,874.32
16,834.39 1.13%
(142,462.76) -12.14%
0.00%
Controllable Operating
Non-Controllable Operating
Transfer Out
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2005 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Sheriffs Office
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Administrative Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Corrective Services
Controllable Personnel
$ 1,576,521.00 $ 1,454,884.02 $ 1,514,969.22 $ (60,085.20) -4.13%
87,074.00 137,084.00 265,463.42 (128,379.42) -93.65%
1,148,229.00 1,151,925.00 1,071,986.61 79,938.39 6.94%
$ 2,811,824.00 $ 2,743,893.02 $ 2,852,419.25 $ (108,526.23) -3.96%
$ 1,604,752.97 $ 1,637,257.65 $ (32,504.68) -2.03%
603,319.00 583,960.67 19,358.33 3.21%
588,920.00 604,795.47 (15,875.47) -2.70%
-----
2,796,991.97 $ 2,826,013.79 $ (29,021.82) -1.04%
Unfavorable due to overtime and fringe benefits. Overtime needed to cover position vacancies.
Actual illustrative rate for medical fringe benefit cost slightly higher than budgeted.
Unfavorable due to Grant Match. Grant Match budget recorded in Patrol and Technical
Services.
Favorable due to Insurance Fund charges. Charges less than originally anticipated.
Unfavorable due to fringe benefits. Actual illustrative rate for medical fringe benefit cost slightly
higher than budgeted.
Favorable due to the volume of uniform cleaning being less than anticipated.
$ 1,345,143.00
806,477.00
625,184.00
•
$ 2,776,804.00
$ 27,134,580.00
$ 41,797,673.00 $ 42,742,095.67 $ 44,535,367.90 $ (1,793,272.23) -4.20%
Corrective Services-Satellites
Controllable Personnel $ 15,892,622.00
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 16,226,012.00 $ 17,259,716.88 $ (1,033,704.88)
366,371.97
1,052,850.00
-6.37% Unfavorable overtime due a high prisoner population. This is partially offset by favorability from
position vacancies. Actual illustrative rate for medical fringe benefit cost slightly higher than
budgeted.
Unfavorable custodial supplies. Amount needed is higher than anticipated.
Unfavorable Motor Pool. Internal charges for vehicle use higher than anticipated.
368,800.00
1,053,086.00
17,314,508.00 $ 17,645,233.97 $ 18,756,706.11 $ (1,111,472.14) -6.30%
30,261,751.00 $ 31,254,681.40 $ 31,343,234.16 $ (88,552.76)
225,536.00 867,252.30 909,840.76 (42,588.46)
4,231,763.00 4,324,021.49 4,544,706.36 (220,684.87)
31,003.00 228,994.00 197,991.00 31,003.00
------------------------- ---- ------- ------ ----------- ----- --
$ 34,750,053.00 $ 36,674,949.19 $ 36,995,772.28 $ (320,823.09)
-0.28% Unfavorable due to fringe benefits. Actual illustrative rate for medical fringe benefits cost
slightly higher than budgeted.
-4.91% Unfavorable due to Equip Repairs & Maintenance Charges being higher than anticipated.
-5.10% Unfavorable Motor Pool. Internal charges for vehicle use higher than anticipated.
13.54% Favorable due to the total Operating Transfer budget not being needed.
-0.87%
$ 12,847,997.00 $ 9,050,362.28 $ 9,642,830.43 $ (592,468.15) -6.55%
11/21/2005.
EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
Emergency Prep., Training & Comm.
Controllable Personnel $ - $ 4,323,719.00 $ 3,659,105.87 $ 664,613.13 15.37% Favorable overtime due to a lower than anticipated need.
Controllable Operating - 89,407.40 93,417.71 (4,010.31) -4.49% Favorable Equipment Rental. Charges less than anticipated.
Non-Controllable Operating - 190,697.00 203,395.07 (12,698.07) -6.66% Unfavorable due to Radio Communications charges being higher than anticipated.
Transfer Out - - 0.00%
- $ 4,603,823.40 $ 3,955,918.65 $ 647,904.75 14.07%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 87,039,727.00 $ 88,642,546.66 $ 91,204,337.06 (2,561,790.40) -2.89%
10,334,185.00 $ 11,832,210.68 12,197,496.55 (365,285.87) -3.09%
14,893,944.00 $ 15,485,146.16 $ 15,896,751.80 (411,605.64) -2.66%
31,003.00 $ 297,446.00 266,443.00 31,003.00 10.42%
$ 112,298,859.00 $ 116,257,349.50 $ 119,565,028.41 $ (3,307,678.91) -2.85%
11/21/2005
Administration
Controllable Personnel
Controllable Operating
$ 2,650,124.00 $ 2,615,608.44 $
183,290.00 222,499.60
2,405,813.71 $
158,049.94
209,794.73
64,449.66
Non-Controllable Operatin. 649,928.00 762,114.09 743,516.75 18,597.34
Division Total $ 3,483,342.00 $ 3,600,222.13 $ 3,307,380.40 $ 292,841.73 8.13%
Department Total $ 3,483,342.00 $ 3,600,222.13 $ 3,307,380.40 $ 292,841.73 8.13%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
ADOPTED AMENDED
BUDGET BUDGET
FY 2005
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
8.02% Turnover.
28.97% Fay. due largely to decreased usage of Data Proc., $37,881, & Office
Supplies, $13,356, Professional Svcs, Equip. Repairs & Maint. and
lower travel and conference.
2.44% Fay. due largely to decreased usage of equip. rental, mail room, print
shop, convenience copier and IT operational costs.
Q.)
11/21/2005
Controllable Operating
Non-Controllable Operating
239,378.00 240,501.83
614,799.00 948,772.95
240,018.33 483.50
931,296.92 17,476.03 Favorable due to Info Tech Imaging Operations. Volume less than
anticipated.
0.20%
1.84%
Transfers Out 0.00%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
ControNable Personnel $ 643,886.00 $ 650,787.96 $ 631,038.78 $ 19,749.18 3.03% Favorable due to Position Turnover (Deputy Clerk)
Controllable Operating 56,350.00 56,350.00 41,096.68 15,253.32 27.07% Favorable $15,000 in Binding Expense. Project delayed until next fiscal
year.
Non-Controllable Operating 196,878.00 221,667.94 231,089.23 (9,421.29) -4.25% Unfavorable due to Mail Room volume being greater than anticipated.
Transfers Out - 0.00%
$ 897,114.00 $ 928,805.90 $ 903,224.69 $ 25,581.21 2.75%
County Clerk (Vital Stets 8. Legal Roc's)
Controllable Personnel $ 4,414,103.00 $ 3,128,063.67 $ 3,296,375.32 $ (168,311.65) -5.38% Unfavorable due to the transfer of positions to the Circuit Court. Not all
expenses were transferred to the Circuit Court department along with the
budget.
$ 5,268,280.00 $ 4,317,338.45 $ 4,467,690.57 $ (150,352.12) -3.48%
Elections
Controllable Personnel $ 487,766.00 $ 487,766.00 $ 507,907.73 $ (20,141.73) .4.13% Unfavorable due to overtime for the May election. This cost is offset by
reimbursement revenue received from local school districts.
Controllable Operating 585,300.00 825,470.52 849,456.47 (23,985.95) -2.91%
Non-Controllable Operating 109,498.00 161,651.00 160,008.49 1,642.51 1.02%
Transfers Out 0.00 - 0.00%
$ 1,182,564.00 $ 1,474,887.52 $ 1,517,372.69 $ (42,485.17) -2.88%
Register of Deeds
Controllable Personnel $ 2,278,330.00 $ 2,292,299.08 $ 2,205,145.65 $ 87,153.43 3.80% Favorable due to turnover.
Controllable Operating 1,364,331.00 1,364,331.00 1,101,090.53 263,240.47 19.29% Favorable professional services due to fewer documents being processed
and indexed than anticipated.
Non-Controllable Operating 1,112,429.00 1,115,070.40 968,091.74 146,978.66 13.18% Favorable due to Micrographics charges being less than anticipated. The
volume of documents sent for imaging has declined.
Transfers Out - - - 0.00%
$ 4,755,090.00 $ 4,771,700.48 $ 4,274,327.92 $ 497,372.56 10.42%
Jury Commission
Controllable Personnel $ 7,458.00 $ 29,747.44 $ 20,992.00 $ 8,755.44 29.43% Favorable due to Salary and Fringe Benefits for Jury Commission
members.
Controllable Operating 6,009.00 8,309.00 8,617.60 (308.60) -3.71% Unfavorable due to postage costs necessary to mail large volumes of jury
questionnaires that were not anticipated.
Non-Controllable Operating 120,783.00 161,998.80 149,456.17 12,542.63 7.74% Favorable due to Telephone Communications. Charges were recorded
under Circuit Court Jury Operations.
$ 134,250.00 $ 200,055.24 $ 179,065.77 $ 20,989.47 10.49%
Department Total
Controllable Personnel $ 7,831,543.00 $ 6,588,664.15 $ 6,661,459.48 $ (72,795.33) -1.10%
Controllable Operating 2,251,368.00 2,494,962.35 2,240,279.61 254,682.74 10.21%
t .1 Non-Controllable Operating 2,154,387.00 2,609,161.09 2,439,942.55 169,218.54 6.49%
Transfers Out - - - - 0.00%
------ — -------- ---------- --------
$ 12,237,298.00 $ 11,692,787.59 $ 11,341,681.64 $ 351,105.95 3.00%
11/21/2005
2,665,656.55 $ 258,864.67 8.85%
2,037,224.47 $
365,096.10
263,335.98
2,665,656.55 $
74,675.53
153,869.88
30,319.26
258,864.67
3.54%
29.65%
10.32%
8.85%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
ADOPTED AMENDED
BUDGET BUDGET
FY 2005
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 2,103,900.00 $ 2,111,900.00 $ 2,037,224.47 $ 74,675.53
433,606.00 518,965.98 365,096.10 153,869.88
263,335.98 30,319.26
..... n•n••nnnn•••nn•••••nnn••n•••••nn•n••
3.54% - Turnover
29.65% - Fay. Public Information $64,100 as annual report for FY 2005 not
completed. Funds have been carried forward to cover the cost
in FY 2006. Advertising/Communications $5,500, County Audit
$2,000, Legal/Legislative $8,900, Professional Services
$8,600,Travel $19,500, Workshops $13,400, Mileage $8,600,
Postage $10,000, Office Supplies $8,700, Data Processing
$1,500 and FA Equipment $3,000 based upon less than
anticipated usage. Favorable Travel & Conference due to
conscious effort to reduce costs for NACO conference.
10.32% Fay. Info Tech Operations $19,700, Copier $4,400, Telephone
Communications $2,600, Printing $2,400 and Motor Pool $1,200
all based upon less than anticipated usage.
328,074.00 293,655.24
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 2,865,580.00 $ 2,924,521.22 $
$ 2,103,900.00 $ 2,111,900.00 $
433,606.00 518,965.98
328,074.00 293,655.24
$ 2,865,580.00 $ 2,924,521.22 $
11/21/2005
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
LIBRARY BOARD
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2005 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 1,016,417.00 $ 1,003,912.11 $ 961,302.45 $
663,464.00 664,034.00 646,036.55
907,833.00 891,689.33 864,168.87
5,000.00 74,100.00 69,100.00
42,609.66 4.24%
17,997.45 2.71%
27,520.46 3.09%
5,000.00 6.75%
Turnover
Fay. Data Processing Development $3,000, Library
Continuations $3,000 and Periodicals $12,000 as requests were
lower than anticipated.
Fay. Info Tech Operations $14,900, Copier $10,800 and Motor
Pool $1,800 due to usage lower than anticipated.
Replacement of computer less than proposed (reduced by one).
$ 2,592,714.00 $ 2,633,735.44 $ 2,540,607.87 $ 93,127.57 3.54%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 1,016,417.00 $ 1,003,912.11 $ 961,302.45 $
663,464.00 664,034.00 646,036.55
907,833.00 891,689.33 864,168.87
5,000.00 74,100.00 69,100.00
42,609.66 4.24%
17,997.45 2.71%
27,520.46 3.09%
5,000.00 6.75%
$ 2,592,714.00 $ 2,633,735.44 $ 2,540,607.87 $ 93,127.57 3.54%
11/18/2005
Transfer Out
Total
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
DRAIN COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Drain Commissioner
Controllable Personnel $ 3,414,457.00 $ 3,413,987.00 $ 3,015,969.96 398,017.04 11.66% Fay - Salaries and Overtime $947,669 offset by unfavorable Fringes ($549,652) for non
productive adjustment factor. Non-productive factor rate is adjusted annually to recover
leave time and the variance is leveled out over multiple periods.
Controllable Operating $ 382,475.00 $ 1,876,500.05 827,235.05 1,049,265.00 55.92% Fav - Contracted Services - $7,845 actual Environmental Unit spending less than
anticipated budget amount. Unfav - Laundry & Cleaning ($10,117) for the Soil Erosion
staffs' uniform program. Fav - Legal Services $5,069 budgeted forecast less than
anticipated spending in account. Unfav - Licenses and Permits ($2,800) substantial
increase in State of Michigan's DEQ Storm Water Discharge Permit Fee. Fav -
Membership, Dues & Publication $46,601 planned budget spending on the
Environmental Unit did not occur. Fav - Personal Mileage $18,649 is the result of the
Systems being charged directly. Unfav - Printing ($9,229) spending on printing of
annual report, letterhead and envelopes. Fav - Professional Services $953,080
includes $946,106 budget for Master Plan that will be carried forward into FY 2006.
Unfav - Stream Gauge Program ($8,400) required State of Michigan DEQ rate
increased for this program.
Fav - Training $5,550 overestimated budget for required training needs. Unfav - Travel
& Conference ($5,908) due to underestimated budget to anticipated needs in
maintaining knowledge of drain and water issues. Fav - Educational Supplies $36,000
the result of the Environmental Unit planned budget spending of $9,000 did not occur
and remaining favorable amount from over estimated budget. Fav - Material and
Supplies $33,878 for the Environmental Unit.
Non-Controllable Operating $ 1,039,683.00 $ 1,251,138.78 1,322,058.66 (70,919.88) -5.67% Unfav - Drain Equipment ($76,580) the result of a mid year rate increase on equipment.
Fav - Print Shop $9,633 use of outside vendor for letterhead and envelopes. Unfav -
Convenience Copier ($4,625) because budget allocation under estimated.
56,165.00 56,165.00 56,165.00 - 0.00%
------------------------- ------------------ ------- ----- ------
$ 4,892,780.00 $ 6,597,790.83 $ 5,221,428.67 $ 1,376,362.16 20.86%
Department Total $ 4,892,780.00 $ 6,597,790.83 $ 5,221,428.67 $ 1,376,362.16 20.86%
11/21/2005
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
$ 1,966,416.00 $ 2,126,641.40 $ 2,079,946.35 $ 46,695.05 2.20% Turnover.
301,954.00 378,124.89 241,442.37 136,682.52 36.15% Fay $94,000 Travel and Conference due to travel related to emerging sectors being incurred
under Planning and Economic Development during the upcoming fiscal year, $19,000
Membership, Dues & Publications, $21,000 Historical Commission payment withheld.
Non-Controllable Operating 479,271.00 496,359.97 494,396.05 1,963.92 0.40%
$ 2,747,641.00 $ 3,001,126.26 $ 2,815,784.77 $ 185,341.49 6.18%
Emergency Response & Preparedness
Controllable Personnel $ 643,140.00 $ 660,484.00 $ 655,200.14 $
Controllable Operating 475,150.00 594,476.00 532,576.39
367,811.00 494,436.70 485,075.43
46,444.00 46,444.00
5,283.86 0.80% - Turnover
61,899.61 10.41% - Fay. Communications, $4,319, due to renegotiation of radar contract and the elimination of
pagers. Favorable, $5,301, Education Supplies, $9,023, Equipment Repairs & Maint., $4,274,
Workshops and Meetings, $825, Mileage, $13,000, Medical Emergency Training, $19,860,
Expendable Equipment, and $5,303, Training Supplies, due to minimal severe weather in Fiscal
Year 2005 minimizing the impact on Contractual Services.
9,361.27 1.89% - I.T. Operations costs less than anticipated. Non-Controllable Operating
Transfers Out
Auditing
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Corporation Counsel
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 1,486,101.00 $ 1,795,840.70 $ 1,719,295.96 $ 76,544.74 4.26%
$ 1,109,228.00 $ 1,135,712.40 $ 1,165,325.39 $ (29,612.99) -2.61% Unfavorable due to overtime costs related to the PeopleSoft implementation.
26,180.00 26,180.00 22,393.72 3,786.28 14.46% Fay Personal Mileage and Training. Usage is less than anticipated.
176,684.00 171,098.93 169,763.04 1,335.89 0.78%
$ 1,312,092.00 $ 1,332,991.33 $ 1,357,482.15 $ (24,490.82) -1.84%
$ 1,951,963.00 $ 1,949,792.22 $ 1,910,143.59 $ 39,648.63 2.03% Turnover.
47,485.00 47,857.60 35,924.92 11,932.68 24.93% Fay Court Cost, Personal Mileage and Library Continuations. Usage is less than anticipated.
238,135.00 236,490.70 230,401.85 6,088.85 2.57%
— --- --- ----- ------ ---------------- -------------
$ 2,237,583.00 $ 2,234,140.52 $ 2,176.470.36 $ 57,670.16 2.58%
Department Total
Controllable Personnel $ 5,670,747.00 $ 5,872,630.02 $ 5,810,615.47 $ 62,014.55 1.06%
Controllable Operating 850,769.00 1,046,638.49 832,337.40 214,301.09 20.48%
Non-Controllable Operating 1,261,901.00 1,398.386.30 1,379,636.37 18,749.93 1.34%
Transfers Out 0 46,444 46,444
$ 7,783,417.00 $ 8,364,098.81 $ 8,069,033.24 $ 295,065.57 3.53%
11/21/2005
Equalization
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
Fiscal Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Reimbursement
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 335,028.00 $ 335,028.00 $ 342335.00 $ (7,307.00) -2.18% Actual Illustrative rate for medical fringe benefit costs slightly higher than budgeted.
7,900.00 7,900.00 7,335.86 564.14 7.14% Fay. due to less than anticipated use of Memberships, Dues & Publications and Workshops & Meetings.
7,934.00 7,934.00 8,635.83 (701.83) -8.85% Unfav. due to higher than anticipated use of Mail Room and Print Shop services.
$ 350,862.00 $ 350,862.00 $ 358,306.69 $ (7,444.69) -2.12%
Purchasing
Controllable Personnel $ 977,087.00 $ 1,033,463.96 $ 1,017,005.84 $ 16,458.12 1.59% Turnover
31,742.00 33,818.40 23,168.66 10,649.74 31.49% Fay. due to less than anticipated usage of Advertising, Memberships, Dues, & Publications, and Travel and
Controllable Operating Conference.
Non-Controllable Operating 144,992.00 152,341.07 145,246.03 7,095.04 4.66% Fay. due to lower than anticipated use of I.T. Operations, Print Shop and Convenience Copier services
$ 1,153,821.00 $ 1,219,623.43 $ 1,185,420.53 $ 34,202.90 2.80%
$ 7,075,113.00 $ 7,073,630.27 $ 6,573,657.33 $ 499,972.94 7.07% Turnover
266,265.00 371,231.87 198,391.56 172,840.31 46.56% Fay. due to conscious effort to reduce Personal Mileage $61,207, Professional Services $56,745, FA Expendable
Equipment Expense $18,291 and Office Supplies $27,172.
1,412,424.00 1,875,686.38 1,928,106.33 (52,419.95) -2.79% Unfav. due to increased use of Mail Room, Print Shop and Telephone Communications services, partially offset by
lower usage of IT. Operations.
- 0.00%
$8,753,802.00 $9,320,548.52 $ 8,700,155.22 $620,393.30 6.66%
$ 5,255,788.00 $ 5,363,162.69 $ 5,210,368.21 $ 152,794.48 2.85% Turnover
149,665.00 208,745.80 144,321.87 64,423.93 30.86% Fay. due to Training Related $25,000 not used because of PeopleSoft Implementation, Advertising $2,000 and
Office Supplies $7,155 Fay. due to conscious effort to reduce the budget, and Fay. Professional Services $32,398
due to rate studies by Plante Moran and Maximus put on hold because of PeopleSoft implementation.
1,500,767.00 1,903,254.20 1,830,143.52 73,110.68 3.84% Fay. due to less than anticipated use of I.T. Operations and Mail Room Services.
$ 6,906,220.00 $ 7,475,162.69 $ 7,184,833.60 $ 290,329.09 3.88%
$ 2,144,968.00 $ 2,181,135.02 $ 2,176,580.91 $ 4,554.11 0.21% Turnover
79,610.00 85,067.00 84,848.84 218.16 0.26% Fay. Filing Fees and FA Expendable Equipment Expense, partially offset by higher than anticipated usage of
Professional Services and Refund Prior Years Revenue.
575,263.00 606,122.57 590,359.41 15,763.16 2.60% Fay. due to less than anticipated use of I.T. Operations and Print Shop services.
$ 2,799,841.00 $ 2,872,324.59 $ 2,851,789.16 $ 20,535.43 0.71%
Department Total
Controllable Personnel $ 15,787,984.00 $ 15,986,419.94 $ 15,319,947.29 $ 666,472.65 4.17%
Controllable Operating 535,182.00 706,763.07 458,066.79 248,696.28 35.19%
Non-Controllable Operating 3,641,380.00 4,545,338.22 4,502,491.12 42,847.10 0.94%
Transfer Out - - - - 0.00%
$ 19,964,546.00 $ 21,238,521.23 $ 20,280,505.20 $ 958,016.03 4.51%
11/21/2005
183,866.00 $
2,800.00
24,827.13
186,514.24 $
39.38
24,549.27
(2,648.24)
2,760.62
277.86
COUNTY OF OAKLAND
FY2005 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administrative
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$ 183,866.00 $
2,800.00
13,744.00
-1.44% Actual illustrative rate for medical fringe benefit costs slightly higher than budgeted.
98.59% Fay. due to decrease in travel and conference expenses.
1.12% Fay. due to decrease in printing expenses.
0.18% $ 200,410.00 $ 211,493.13 $ 211,102.89 $ 390.24
23,556.52
14,260.90
15,276.12
1.98%
9.67%
1.40%
0.00%
1.52%
11.33%
1.40%
0.00%
$ 2,266,758.00 $ 2,503,205.07 $ 2,450,111.53 $ 53,093.54 2.12%
$ 1,337,822.00 $ 1,376,333.85 $ 1,355,425.57 $ 20,908.28
37,583.00 150,222.85 133,201.33 17,021.52
1,016,763.00 1,113,141.50 1,097,587.52 15,553.98
75,000.00 75,000.00 75,000.00
Support Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Operating Transfer Out
$ 1,153,956.00 $ 1,192,467.85 $ 1,168,911.33
34,783.00 147,422.85 133,161.95
1,003,019.00 1,088,314.37 1,073,038.25
75,000.00 75,000.00 75,000.00
Fay. due to turnover.
Fay. due to less equipment repairs and maintenance.
Fay. due to less than anticipated printing, micrographics & reproductions.
1.97% $ 2,467,168.00 $ 2,714,698.20 $ 2,661,214.42 $ 53,483.78
11/17/2005
Controllable Operating
Non-Controllable Operating
85,894.01
11,752.13
3,811.88
101,458.02
9.22% -
10.94% -
4.17% -
8.97%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel $ 352,818.00 $ 360,118.00 $ 361,099.62 $ (981.62) -0.27% - Higher cost due to the temporary double-filling of a position prior to an employee
retirement.
9,525.00
52,584.00
$ 414,927.00
9,525.00 1,959.86 7,565.14 79.42% -
54,258.00 67,076.73 (12,818.73) -23.63% -
$ 423,901.00 $ 430,136.21 $ (6,235.21) -1.47%
Fay. Appraisal Fees $5,000 not required for land sale activity and fav. Travel &
Conference $1,925.
Unfav. Information Technology Operations as usage greater than anticipated.
Facilities Engineering
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 931,774.00 $ 931,774.00 $
107,400.00 107,400.00
91,932.00 91,521.72
$ 1,131,106.00 $ 1,130,695.72 $ 1,029,237.70 $
Fay. Salaries, Overtime and Fringe Benefits for time charged to Airport T-Hangar
Capital Project.
Fav. Professional Services $11,240 based on level of consultant services required
during the planning stages of potential capital improvement projects.
Fav. Telephone Communications $2,969 due to reduced project activity and fav.
Information Technology Operations $1,372 as usage less than anticipated.
845,879.99 $
95,647.87
87,709.84
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 1,284,592.00 $ 1,291,892.00 $ 1,206,979.61 $
116,925.00 116,925.00 97,607.73
144,516.00 145,779.72 154,786.57
84,912.39
19,317.27
(9,006.85)
6.57%
16.52%
-6.18%
$1,546,033.00 $ 1,554,596.72 $ 1,459,373.91 $ 95,222.81 6.13%
11/17/2005
Controllable Operating 10,219.00 337,009.00 342,728.14
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel $ 298,754.00 $ 588,112.00 $ 485,269.52 $ 102,842.48 17.49% Turnover.
(5,719.14) -1.70% Reflects unfav. variance in Professional Services due to continued arbitration with
Sheriff's Department deputy contracts.
Non-Controllable Operating 9,090.00 21,828.59 17,560.97 4,267.62 19.55% Primarily fav. due to use of print shop and convenience copier less than anticipated.
Human Resources - General
Controllable Personnel
Controllable Operating
$ 318,063.00 $ 946,949.59 $ 845,558.63 $ 101,390.96 10.71%
$ 2,309,003.00 $ 1,523,100.03 $ 1,487,056.22 $ (35,681.23) -2.34%
406,678.00 221,517.31 257,198.54
- Salary forecast did not properly reflect the actual approved classifications, as
well as actual illustrative rate for medical fringe benefit cost higher than budgeted.
- Primarily fav. Due to partial expense for Intern Program charged to HR-General
division in error. Budget for this account is under Compensation & Benefits Division
(see explanation below under Controllable Operating). Total expense for Intern
Program reflects an unfavorable variance of ($4,763) due to increase use of Interns
within various departments. Expense is partially offset by reimbursement to
General Fund from Circuit Court Mediation Fund (see revenue explanation).
(35,681.23) -16.11%
Non-Controllable Operating 534,170.00 710,753.97 696,607.84 14,146.13 1.99% - Reflects favorable variance primarily due to less than anticipated cost for
Information Technology Operations.
Compensation & Benefits
Controllable Personnel
$ 3,249,851.00 $ 2,455,371.31 $ 2,440,862.60 $ (57,216.33) -2.33%
$ 738,746.00 $ 1,314,852.00 $ 1,232,445.64 $ 82,406.36 6.27% Turnover.
Controllable Operating 229,528.00 271,498.00 205,167.64 66,330.36 24.43% Favorable variance due to Intern Program expense partially recorded in HR-General
Division (see explanation above for further details).
24,434.74 9.38% Primarily favorable due to expense for printing Merit Rule books less than
$ 1,231,305.00 $ 1,846,881.00 $ 1,673,709.54 $ 173,171.46 9.38%
Non-Controllable Operating 263,031.00 260,531.00 236,096.26
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 3,346,503.00 $ 3,426,064.03 $ 3,204,771.38 $
646,425.00 830,024.31 805,094.32
806,291.00 993,113.56 950,265.07
221,292.65
24,929.99
42,848.49
6.46%
3.00%
4.31%
$ 4,799,219.00 $ 5,249,201.90 $ 4,960,130.77 $ 289,071.13 5.51%
11/22/2005
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel $ 189,028.00 $ 189,028.00 $ 187,723.08 $ 1,304.92 0.69% - Salaries fay. $2,825 as budget slightly higher than actual; offset by unfav. Fringe Benefits
($1,521) as actual illustrative rate for medical fringe benefit costs slightly higher than budget.
Controllable Operating 7,473,634.00 8,394,302.25 9,287,800.66 (893,498.41) -10.64% - Private Institutions expense is Unfavorable. Currently pursuing this matter with the State
Department of Human Services.
Non-Controllable Operating 10,835.00 10,835.00 8,035.05 2,799.95 25.84% - Convenience Copier usage less than anticipated.
$ 7,673,497.00 $ 8,594,165.25 $ 9,483,558.79 $ (889,393.54) -10.35%
Health
Controllable Personnel $ 23,497,338.00 $ 23,592,292.75 $ 22,249,956.41 $ 1,342,336.34 5.69% - Favorable turnover, partially offset by (Unfav.) overtime ($196,622). Unfavorability Is due to high
activity in Environmental Health, ($156,922), Field Nursing, ($17,108), and the Clinic, ($15,798).
Controllable Operating 4,389,282.00 4,730,857.29 4,592,391.35 138,465.94 2.93% - Favorable Mileage, $94,506, and Professional Services, $98,004, including favorability in
Equipment Repairs and Maint. $6,472., and T.B. Cases Outside $5,000, due to limited use,
offset by (Unfav.) Vaccines ($65,516) due to high activity of flu shots.
Non-Controllable Operating 2,928,465.00 3,919,117.22 4,061,563.82 (142,446.60) -3.63% - (Unfav.) Telephone Communications and I.T. Operations as actual costs and usage were greater
than budgeted allocation.
$ 30,815,085.00 $32,242,267.26 $ 30,903,911.58 $ 1,338,355.68 4.15%
Children's Village
Controllable Personnel $ 11,093,760.00 $ 11,533,669.97 $ 11,524,868.09 $ 8,801.88 0.08% - Turnover.
Controllable Operating 3,294,561.00 3,355,885.16 3,333,732.29 22,152.87 0.66% - Favorability in Toilet Articles, $49,471, Laundry & Cleaning, $30,881, Hospitalization, $5,000,
Ambulance, $3,600, Transportation, $531, and Outside Juvenile Detention, $523, due to lower
population first half of the fiscal year.
Non-Controllable Operating 2,418,723.00 2,510,429.19 2,513,968.04 (3,538.85) -0.14% - (Unfav.) Telephone Communications and Leased Vehicles as usage lower than anticipated.
$ 16,807,044.00 $ 17,399,984.32 $ 17,372,568.42 $ 27,415.90 0.16%
$ 34,780,126.00 $ 35,314,990.72 $ 33,962,547.58 $ 1,352,443.14 3.83%
15,157,477.00 16,481,044.70 17,213,924.30 (732,879.60) -4.45%
5,358,023.00 6,440,381.41 6,583,566.91 (143,185.50) -2.22%
$ 55,295,626.00 $ 58,236,416.83 $ 57,760,038.79 $ 476,378.04 0.82%
\c
11121/2005
Public Services - Admin.
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 168,608.00 $ 168,608.00 $ 171,011.77 $ (2,403.77) -1.43% Actual illustrative rate for medical fringe benefit costs slightly higher than budgeted amount.
7,800.00 7,800.00 $ 2,102.21 5,697.79 73.05% Fay. Communications $1,000, Service Mementos $1,700, Travel $2,000 and Workshop $1,000
based upon less than anticipated useage.
6,727.00 6,727.00 $ 6,444.68 282.32 4.20% Fav. Motor Pool $320 offset by Unfav. Print Shop ($40) based upon less than anticipated usage.
$ 183,135.00 $ 183,135.00 $ 179,558.66 $ 3,576.34 1.95%
Veteran's Services
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 1,364,299.00 $ 1,405,794.00 $ 1,400,861.60 $
254,380.00 244,400.00 $ 217,744.79
233,983.00 233,396.75 $ 229,683.65
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
4,932.40 0.35% - Turnover.
26,655.21 10.91% - Fav. Soldier Burial $25,600 as number of qualifying deaths is lower than anticipated and
Transport Service $1,100 per IRS ruling no longer paying for driver's meals when out of Oakland
County picking up clients.
3,713.10 1.59% Fav. Info Tech Operations $800, Motor Pool $900, Mail Room $1,100 and Copier $900 based
upon less than anticipated useage.
Transfer Out 9,980.00 9,980.00 0.00%
$ 1,852,662.00 $ 1,893,570.75 $ 1,858,270.04 $ 35,300.71 1.86%
Community Corrections
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 3,058,378.00 $ 3,020,036.00 $ 3,014,647.92 $ 5,388.08 0.18% - Turnover.
600,498.00 883,751.30 1,101,856.84 (218,105.54) -24.68% - Unfav.Contracted Services ($100,200), Grant Match ($125,200) expenditures related to the
Community Corrections Comprehensive Plan Grant FY 2005 offset by Fav. Testing materials
$7,300. based upon anticipated usage. Increase in Probation Residential Centers (PRC)
expense due to extensive use of the program by District Court Judges as an alternative to
478,383.00 606,043.10 596,352.28 9,690.82 1.60% Fav. Telephone $4,400, Copier $2,200, Print Shop $2,000 and Mail Room $1,100 based upon
less than anticipated usage usage.
Transfer Out 0.00%
$ 4,137,259.00 $ 4,509,830.40 $ 4,712,857.04 $ (203,026.64) -4.50%
MSU Ext. - Oakland County
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 714,908.00 $ 734,591.21 $ 733,357.67 $ 1,233.54 0.17% - Turnover.
104,978.00 105,010.75 66,791.04 38,219.71 36.40% - Fav. Car Allowance $3,400 Professional Services $10,400, Travel/Workshops $9,600,
Miscellaneous $4,000, Recognition Events $3,900,Dues/Office Supplies/Communications
$3,900 and Data Processing $3,000 due to Management taking proactive lead in reducing
expenditures and unnecessary costs.
396,117.00 377,629.50 329,408.17 48,221.33 12.77% Fav. Info Tech Operations $12,500, Mail Room $14,700 and Print Shop $21,000 based upon
less than anticipated usage. Items normally sent to the Print Shop and then mailed to clients
now made available to them via the Internet.
$ 1,216,003.00 $ 1,217,231.46 $ 1,129,556.88 $ 87,674.58 7.20%
11/21/2005
Medical Examiner
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
Non-Controllable Operating 792,735.00 789,557.57
Circuit Court Probation
Controllable Personnel - $
Controllable Operating 42,539.00 43,625.19
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Animal Control
Controllable Personnel
Controllable Operating
Non-Controllable Operating
$ 3,039,815.00 $ 2,988,648.70 $ 2,855,766.79 $ 130,881.91 4.38% - Fay. Turnover $175,900 primarily due to new underfilled positions for startup of the Genesee
County contract; Offset by Unfav. Overtime ($45,000) due to increase case load from Genesee
County while new positions are being filled.
574,183.00 608,654.11 585,989.75 22,664.36 3.72% - Fay. Transport Services $28,500 Training $5,800, and Office Supplies $1,200 based on
efficiencies initiated by Medical Examiner's Office; offset by Unfav. Professional Services
($12,800) due to increased requirements for toxicology services in connection with autopsy
investigations.
902,489.00 1,113,908.12 1,069,563.41 44,344.71 3.98% Fay. Motor Pool $31,900, Info Tech Operations $5,500, Micrographics $1,300, Print Shop $3,100
and Copier $2,500 based upon less than anticipated useage.
60,000.00 75,500.00 75,500.00
$ 4,576,287.00 $ 4,784,710.93 $ 4,511,319.95 $ 197,890.98 4.14%
$ 1,691,742.00 $ 1,689,154.23 $ 1,634,839.08 $ 54,315.15 3.22% - Turnover.
69,385.00 150,861.92 155,892.78 (5,030.86) -3.33% - Unfav. Volunteer Programs ($5,000) due to increased use of volunteers and Sheriff Trustys.
519,357.00 662,951.85 657,961.29 4,990.56 0.75% Fay, Motor Pool $6,700 and Mail Room $7,300 offset by Unfav. CLEM ($9,000) based upon
less than anticipted usage.
$ 2,280,484.00 $ 2,502,968.00 $ 2,448,693.15 $ 54,274.85 2.17%
0.00%
35,249.00 8,376.19 19.20% Fay. Office Supplies $10,800 offset by Unfav. lnterpretor Fees ($1,400) and Travel ($1,000)
based upon a change in plans to purchase Office Equipment that was not approved and actual
usage.
765,407.13 24,150.44 3.06% Fay. Info Tech Operations $5,000, Print Shop $4,700, Copier $9,500, Telephone $4,500 and
Mail Room $400 based upon less than anticipated due to greater utilization of State forms and
State owned computers tather than County owned equipment.
$ 835,274.00 $ 833,182.76 $ 800,656.13 $ 32,526.63 3.90%
Department Total
Controllable Personnel $ 10,037,550.00 $ 10,004,832.14 $ 9,810,484.83 $ 194,347.31 1.94%
Controllable Operating 1,653,763.00 2,044,103.27 2,165,626.41 (121,523.14) -5.95%
Non-Controllable Operating 3,329,791.00 3,790,213.89 3,654,820.61 135,393.28 3.57%
Operating Transfer Out 60,000.00 85,480.00 85,480.00
$ 15,081,104.00 $ 15,924,629.30 $ 15,716,411.85 $ 208,217.45 1.31%
11/21/2005.
180,250.00 Non-Controllable Operating
$ 2,093,229 00
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Controllable Personnel
Controllable Operating
$ 1,295,525.00 $ 1,149,629.00 $ 1,060,761.42 $
617,454.00 623,076.00 188,789.27
237,981.25 176,482.85
$ 2,010,686.25 $ 1,426,033.54
Planning and Economic Development Services
Controllable Personnel $ 3,010,763.00 $ 3,031,127.91
Controllable Operating 732,290.00 1,130,981.09
Non-Controllable Operating
88,867.58 7.73% - Turnover
434,286.73 69.70% - Fay. Professional Services $151,840 and Printing $13,640 for the North Oakland County Household
Hazardous Waste recycling program (NO HAZ), reflecting consolidation of program collection events
(reimbursement of program costs from participating communities was also less than budget). Also,
fay. Professional Services $177,618; Printing $20,000: Legal Services $12,500; Information Supplies
$12,500; Advertising $9,070; Workshops & Meetings $6,925; Travel & Conference $5,250 and
Memberships, Dues & Publications $4,254 for the Solid Waste Resource Management Unit due to level
of program activity (the statutory Solid Waste Management Plan process is currently under review by
the State, delaying update of the plan until FY 2006). Fay. Memberships, Dues & Publications $19,705
in the Administration Unit will be carried forward to FY 2006 for the Metro Detroit Convention & Visitors
Bureau $10,000 and accrued for the Woodward Avenue Action Association $10,000.
Fay. Print Shop and Mail Room for Solid Waste Resource Management Unit (see above explanation).
Turnover
Fay. Professional Services $89,271; Printing $87,151; Business Recruitment $30,147; Expendable
Equipment $18,900; Workshops & Meetings $5,993; and DP Development $5,685. The majority of this
favorability is funding for the Emerging Sectors Program and business development activities, including
promotion of Oakland County during the Super Bowl, and will be carried forward to the FY 2006
Budget. Expendable Equipment fav. is due to utilization of Maintenance Department Charge funding.
Partially offsetting this favorability are charges for Dry Goods & Clothing ($12,787) for promotional
items for the Emerging Sectors Program and required Drafting Supplies ($6,210).
Information Technology Operations costs due to increased business development and recruitment.
activity.
$ 2,991,467.24 $
914,544.60
61,498.40 25.84%
584,652.71 29.08%
39,660.67 1.31%
216,436.49 19.14%
783,985.00 816,964.32 822,762.42 (5,798.10) -0.71%
$ 4,527,038.00 $ 4,979,073.32 $ 4,728,774.26 $ 250,299.06 5.03%
Community and Home improvement
Controllable Personnel $ - $ - $ -
Controllable Operating - 379,200.00 379,200.00 - 0.00%
Non-Controllable Operating - - -
- $ 379,200.00 $ 379,200.00 $ 0.00%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfer Out
$ 4,306,288.00 $ 4,180,756.91 $ 4,052,228.66 $
1,349,744.00 2,133,257.09 1,482,533.87
964,235.00 1,054,945.57 999,245.27
128,528.25
650,723.22
55,700.30
3.07%
30.50%
5.28%
0.00%
$ 6,620,267.00 $ 7,368,959.57 $ 6,534,007.80 $ 834,951.77 11.33%
11/15/2005
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS/WORKFORCE DEVELOPMENT
AMOUNT
ADOPTED AMENDED FY 2005 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
Workforce Development
Controllable Personnel $ - $ - $ 22,787.33 $ (22,787.33)
Controllable Operating 35,000.00 35,000.00 177.32 34,822.68
Non-Controllable Operating - 77.00 212.29 (135.29)
EXPLANATION OF SIGNIFICANT VARIANCES
$ 35,000.00 $ 35,077.00 $ 23,176.94 $ 11,900.06 33.93% Charges to the General Fund for unallowable Federal and State
workforce development grant costs were less than budget.
Department Total
Controllable Personnel $ - $ - $ 22,787.33 $ (22,787.33)
Controllable Operating 35,000.00 35,000.00 177.32 34,822.68
Non-Controllable Operating - 77.00 212.29 (135.29)
$ 35,000.00 $ 35,077.00 $ 23,176.94 $ 11,900.06 33.93%
11/15/2005
Senior Citizen Prescriptions
Transistion Expense
Transfer to CMHA
Printing
West Nile Virus Program
Total
COUNTY BUILDINGS (220000/320000) $ 3,950,958.00 $
150,000.00
9,620,616.00
$ 12,708,900.00 $
55,000.00 $
1,700.00
65,000.00
20,800.00
579,000.00
55,000.00 100.00%
1,700.00 100.00%
(5,691.00) -8.76%
(1,882.00) -9.05%
120,083.75 20.74% Annual fee for FY 2005 is $531,225. FY 2005 actual include an adjustment for
FY 2004 accrual of ($60,500.)
70,691.00
22,682.00
458,916.25
Traffic Improvement Association
Total
30,000.00
$ 751,500.00 $
30,000.00
751,500.00 $ 169,210.75 22.52%
30,000.00
582,289.25
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
NON-DEPARTMENTAL
NON-DEPARTARTMENT APPROPRIATIONS i
COUNTY OPERATIONS
County Expenditures (210000)
Ambulance
Fringe Benefits
GIS Automation
Insurance Fund
Insurance Surety Bonds
Road Commission \Current Drain Assessment
Road Commission\Tri Party Agreement
BUDGET
AS
ADOPTED
19,800.00 $
- $
$
201,184.00
15,000.00
1,202,300.00
1,500,000.00
BUDGET
AS
ADJUSTED
19,800.00
4,000,000.00
1,258.78
201,184.00
15,000.00
1,202,300.00
3,500,000.00
FY 2005
ACTUAL
3,973.00
$ 4,000,000.00
130,125.00
54,825.00
1,084,818.77
1,500,000.00
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
15,827.00 79.93%
$ 0.00%
1,258.78 100.00%
71,059.00 35.32%
(39,825.00) -265.50%
117,481.23 9.77%
2,000,000.00 57.14%
EXPLANATION
Funding for NW Highway extension easements will be carried forward to FY
2006.
150,000.00 147,711.00 2,289.00 1.53%
3,000.00 493.45 2,506.55 83.55%
9,620,616.00 9,620,616.00 0.00%
37.68 (37.68)
500,000.00 500,000.00 _
19,213,158.78 $ 17,042,599.90 $ 2,170,558.88 11.30%
3,219,289.40 $ 3,294,163.70 $ (74,874.30)
0.00%
-2.33% Increased use of Maintenance Dept Charges by GF/GP departments.
STATE AND FEDERAL - COUNTY ASSOCIATIONS (230000)
Area Wide Water Quality 55,000.00
Assoc of Metro Sewage Agencies 1,700.00
Michigan Assoc. of Counties 65,000.00
National Assoc. of Counties 20,800.00
S.E.M.C.O.G. 579,000.00
SUNDRY EXPENSE (240000/270000) $ 300,000.00 $ 300,148.20 $ 594,384.54 $ (294,236.34) -98.03% Loan repayment to DTRF for JIMS is reserved In Fund Balance but not
budgeted.
RESERVED FOR TRANSFERS (290000)
Expenditures
Administrative Leave
Budget Task
Classification and Rate Change
Contingency
Emergency Salaries
Grant Match
Info Tech Development
Legislative Expense
Misc. Capital Outlay
Overtime Appropriation
Workshops and Meetings
Summer Employees Salary Appropriation
Total
$ (600,000.00)
188,244.00
209,041.00
268,997.00
1,267,500.00
6,999,314.00
6,164,375.00
180,495.00
75,000.00
53,000.00
4,000.00
372,431.00
$ 15,182,397.00
(184,509.00) $
188,244.00
167,874.00
303,543.00
112,976.79
17,513.00
837,270.71
100,495.00
50,280.00
43,000.00
4,000.00
38,810.22
1,679,497.72 $
- $ (184,509.00) 100.00%
- 188,244.00 100.00% - Funds will be used for Budget Transition.
- 167,874.00 100.00%
- 303,543.00 100.00%
- 112,976.79 100.00%
- 17,513.00 100.00%
- 837,270.71 100.00%
- 100,495.00 100.00% -
- 50,280.00 100.00%
- 43,000.00 100.00%
- 4,000.00 100.00%
- 38,810.22 100.00%
- $ 1,679,497.72 100.00%
90.xls 11/17/2005
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
EXPENDITURES
NON-DEPARTMENTAL
BUDGET BUDGET AMOUNT
AS AS FY 2005 FAVORABLE
ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT EXPLANATION
Transfers to Other Funds (310000)
Bldg Authority (Debt) $1,440,000.00 $1,524,000.00 $1,520,007.90 $3,992.10 0.26%
Capital Improvement Prog. And Capital Acquisitions 5,500,000.00 8,108,058.00 6,108,058.00 - 0.00%
Major Projects - 3,671,938.00 3,671,938.00 - 0.00%
CLEMIS 1,616,500.00 1,634,860.00 1,634,860.00 - 0.00%
Information Technology 2,584,000.00 6,038,414.00 6,036,414.00 - 0.00%
Fire Records Management 373,800.00 382,556.00 356,306.00 26,250.00 0.00%
Revenue Sharing Reserve Fund - 74,185,650.00 $74,185,650.00 - 0.00%
Oak. Enhancement-Community Partnership 55,700.00 55,700.00 55,700.00 - -
Total $ 11,570,000.00 $93,599,176.00 $93,568,933.90 $ 30,242.10 0.03%
TOTAL NON-DEPT. APPROPRIATIONS $ 44,463,755.00 $ 118,762,770.10 $ 115,082,371.29 $ 3,680,398.81 3.10%
One time appropriations for implementation of Financial system.
TRANSFER TO GENERAL PURPOSE FUNDS (310000)
Health Fund
Juvenile Maintenance Fund
Social Welfare Fund
$ 24,046,218.00 $
16,302,953.00
15,000.00
$40,364,171.00
25,215,811.07 $ 23,337,436.34 $ 1,878,374.73 7.45%
19,525,464.16 19,358,325.42 167,138.74 0.86%
15,000.00 - 15,000.00 100.00%
$44,756,275.23 $42,695,761.76 $ 2,060,513.47 4.60%
TOTAL EXPENDITURES $ 84,827,926.00 S 163,519,045.33 $ 157,778,133.05 $ 5,740,912.28 3.51%
90.xls 11/17/2005.
FY 2005 BUDGET AS ADOPTED
BUDGET AMENDMENTS
M.R. #04287 -10121/2004 *
Management & Budget - E-Financial System - Phase II
M.R. #04317 -11/18/2004
Human Services - SAMSHA Grant Acceptance
M.R. #04318 - 11/18/2004
Human Services - MDEQ Reimbursement Agreement
M.R. #04313 - 11/18/2004
Board of Commissioners - Alliance of Coalitions of Healthy Communities
M.R. #04329 - 11/18/2004
Sheriff & Human Services - FY 2005 Jail Alliance Grant Acceptance
M.R. #04311 - 11/18/2004
Sheriff - Patrol Contract Amendment #2 Commerce Twp.
M.R. #04312 - 11/18/2004 *
Public Services - OMNI Data Capture Project
M.R. #04335 - 11/18/2004*
Information Technology - CLEMIS Community Crimewatch
M.R. #04356 - 12109/2004 *
Board of Commissioners - Law Library Computer Equipment Grant
M.R. #04341 - 12/09/2004
Community & Economic Development - Delete Account Clerk II Position
M.R. #04344 - 12/09/2004
52nd District Court Division ll - Sobriety Court Fee
M.R. #04349 - 12/09/2004 *
Sheriff - Emergency Communications Center Renovation & Equipment
M.R. #04367 - 12/09/2004
County Executive/ERP - Hazardous Materials - Emergency Planning Grant Accept.
FY 2005 BUDGET AMENDMENTS
M.R. #04369 - 12/09/2004
FY 2004 Year End Report *
Drain Commission - Water & Sewer Master Plan
Board of Commissioners - Computers for Library
Carry Forwards
Encumbrances
M.B. #04339 - 12/09/2004
Human Resources - Reorganization
M.R. #04347 -12/09/2004
Sheriff - Patrol Contract with Oxford Township
$ 1,493,924.31
$ 24,300.00
$ 2,813,355.74
$ 1,078,886.16
$ 376,845,339.00
$ 3,671,938.00
$ 17,500.00
$ 68,245.00
$ 50,000.00
$ 72,978.00
$ 378,647.00
$ 60,000.00
$ 675,000.00
44,800.00
$ (63,514.00)
$ 18,750.00
$ 725,000.00
$ 8,700.00
$ 5,410,466.21
$ 53,952.00
$ 73,359.00
If ,i /
$ 2,182,072.07
$ 862,000.00
5,111.15
1,649.00
500,000.00
68,452.00
2,040.00
500,000.00
14,150.00
30,510.92
19,975.00
70,573.00
107,611.00
FY 2005 BUDGET AMENDMENTS
M.R. #04346 - 12/09/2004 $ 35,000.00
Sheriff- Use of Forefeiture Funds/Equip., DARE, Internet and Drug Awareness
TOTAL AMENDED BUDGET AS OF 12131/2004 (1ST QUARTER) $ 388,146,160.21
* Denotes use of Designated Fund Balance
M.R. #05011 - 01/27/2005 2,400.00
Sheriff - FY 2005 Off-Road Vehicle Grant
M.R. #05021 - 02/17/2005 $ 22,531.00
Sheriff - 2005 Auto Theft Prevention Grant Amendment
M.R. #05032 - 03/10/2005 $ 109,250.00
Circuit Court - Use of Mediation Funds
M.R. #05061 - 03/24/2005
FY 2005 First Quarter Forecast & Budget Amendments
Info Tech - Future Tech. Replacement
Sheriff - Oakforce Reimbursement
M & B _ C.R.I.M.P.
Non-Dept. - West Nile Virus
Sheriff - Transport Van Upgrade
County Executive - Emergency Center Upgrades
Human Services - Doctors/Hospitals (Indigents)
Circuit Court - Settlement Week Videos
Prosecutor - New Laptop Computers
M & B _ Equalization GPS Cell Phones
M & B _ Convention Facility Tax
Sheriff - Diverted Felons
TOTAL AMENDED BUDGET AS OF 03/31/2005 (2ND QUARTER) $ 390,462,413.28
M.R. #05063 - 04/14/2005
Dept. Info Tech - Groveland Twp. Fire Records
M.R. #05066 - 04/14/2005
Sheriff / BOC/Library - Transfer of Jail Library Positions
M.R. #05072 - 04/14/2005
Sheriff - Marine Safety Program Gram Acceptance
M.R. #05076 - 04/2812005
County Executive - ERP - Fleet Expansion
M.R. #05077 - 04/28/2005
Sheriff - Use Forfeited Funds for Equipment
M.R. #05079 - 04/28/2005
Sheriff - Use of Forfeited Funds for Canine Unit
M.R. #05093 - 05/12/2005
Management & Budget/Equalization Division - City of Southfield Contract
8,756.00
$ (27,733.00)
$ 35,000.00
$ 165,200.00
$ 450,000.00
$ 117,600.00
$ 56,000.00
502-
$ 2,697,025.00
521,725.00
14,500.00
156,800.00
1,500,000.00
504,000.00
M.R. #05141 - 08/18/2005
Sheriff - Renaissance Festival Contract
M.R. #05217 - 09/22/2005
BOC- Michigan Dept of Human Services Child Care Invoices
1,600.00
$ 277,690.00
$ 76,417,099.00
$ 572,899.00
863,150.00
93,400.00
233,600.00
57,000.00
19,000.00
97,300.00
12,500.00
54,700.00
227,900.00
74,185,650.00
FY 2005 BUDGET AMENDMENTS
M.R. #05098 - 05/26/2005 $ (39,411.00)
Sheriff - Southfield Detention Facility Operating Agreement
M.R. #05107 - 06/16/2005
FY 2005 Second Quarter Forecast & Amendments
Information Technology - Existing & Future Operations
52nd District Court - Probation Trng, Psych & Med Exams
Clerk's Office - Election Supplies
Clerk's Office - Additional Mortgage & Land Transfer Tax
Sheriff - Additional Diverted Felon Revenue
2,812.00 M.R. #05101 - 06/16/2005
Information Technology - Revise @ccess Oakland Fee Schedule
M.R. #05117 - 06/30/2005 $ (25,630.00)
Sheriff - Lyon Twp Law Enforcement Contract
TOTAL AMENDED BUDGET AS OF 06/30/2005 (3rd QUARTER) $ 393,902,032.28
M.R. #05218 - 09/22/2005
FY 2005 Third Quarter Forecast & Amendments
Information Technology - E-Health
Information Technology - Future Tech. Replacement
District & Probate Courts - Judiciary Technical Improvement
Circuit Court/Family Division - Indirect Cost for FIA & Prof. Svcs
District Court - Defense Attorney Fees
Prosecutor - Use of Seized Funds
Clerk - Election Supplies/Equipment
M & B/Purchasing Division - Overtime
Public Services/Community Corrections - Contracted Svcs.
M & B - Additional Investment Income
Non-Dept. - Property Tax - Revenue Sharing
Administrative Adjustment as of 10/26/2005 $ 991,983.00
Sheriff - Union Settlement
Administrative Adjustment as of 11/01/2005 $ 1,773,000.00
Retiree Health Care
TOTAL AMENDED BUDGET AS OF 09/30/2005 (YEAR END) $ 473,363,404.28
20.49% Fav. due to the elimination of part-time staff and a decrease in
commodities purchases.
332.14% Fav. due to favorable interest rates.
11/15/2005 MICROGRAPHICS.xls
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUND
CLERK/REGISTER OF DEEDS
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MICROGRAPHICS FUND (654)
REVENUES
Outside
Inside
Total Revenues
OPERATING EXPENSES
NET NON-OPERATING REV
REVENUE OVER (UNDER)
EXPENDITURES
Total Net Assets - Beginning
Total Net Assets - Ending
$255,056.00 $255,056.00 $137,028.81
475,562.00 475,562.00 397,772.28
$730,618.00 $730,618.00 $534,801.09
1,198,330.00 1,198,330.00 952,801.51 245,528.49
5,000.00 5,000.00 21,607.09 16,607.09
($462,712.00) ($462,712.00) ($396,393.33) $66,318.67
$1,331,150.00
$934,756.67
($118,027.19)
(77,789.72)
($195,816.91)
-46.28% Unfav due to a decrease in volume from outside users.
-16.36% Unfav due to a decrease in volume from the Register of Deeds office.
NET REVENUES OVER(UNDER)
EXPENSES $437,500.00 $437,500.00 $437,500.00 $ - 0.00%
Total Net Assets - Beginning
Total Net Assets - Ending
$1,312,500.00
$1 ,750,000.00
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
SHERIFFS OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ (5.786.16)
($5,786.16)
$ 5,786.16
SHERIFF AVIATION #680
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
OPERATING TRANSFERS IN
$0.00
$ 1.971.048.00
$1,971,048.00
$1,533,548.00
$437,500.00 $437,500.00
$0.00 $0.00
$0.00 $0.00
$0.00
$ 1,965,261.84
$1.965.261.84
$1,527,761.84
$437,500.00
0.00
$0.00
0.00%
-0.29% - Reduced revenues based on lower actual expenditures.
-0.29%
0.38% - Fav. Turnover $39,800, FA Equipment $63,400, Gas/Oil $11,200,(1 helicopter
in use for period of time), Office Supplies $3,000, Motor Pool $5,900, and
Insurance $38,500 offset by Unfav. Repairs ($97,600) (repair invoice for hard
landing), Indirect costs ($10,300) (rate change), Training ($21,800) (Personnel
changes) and Interest Expense ($26,300) (rate change).
0.00%
0.00%
0.00%
$0.00
$ 1.971.048.00
$1.971,048.00
$1,533,548.00
11/15/2005
IDRAIN EQUIPMENT FUND ( 639)
OPERATING REVENUES:
Inside
(P\
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUND
DRAIN COMMISSIONER
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$2,776,892.00 $2,801,642.00 $2,844,244.93 $42,602.93 1.52% Fav - Dispatch Services $2,436 more SCADA systems in service
resulting in more dispatch calls. Unfav - Equipment Rental ($24,324) due
to delay in rate increase. Fav - Maintenance Contracts $7,125 the result
of increased revenue for SCADA maintenance charges. Fav - Rebilled
Charges $22,415 for increase in rebills to Internal Departments. Fay -
Reimbursement Building Space Cost $56,296 a new rate increase was
Implemented for the pump maintenance building. Fav - Reimb General
$89,735 increase is revenue from the Mapping Unit Operations. Unfav -
Vehicle Rental ($181,122) due to over estimate of billable vehicle hours.
Fav - Prior Year Adjustments $5,662 for payroll correction of a rebill
chargeable to another project. Fav - Prior Year Revenue $6,000 for
reclassification of a water deposit. Fav - Prior Year Expenditure $58,378
the result of a fixed asset adjustment for the 0 & M Garage.
Outside 738,230.00 738,230.00 233,556.27 ($504,673.73) -68.36% Unfav - Equipment Rental ($32,998) because project to convert microfilm
to computer disk will not occur in year 2005. Unfav - External Rebilled
Charges Revenue ($471,612) is offset by favorable $240K variance in
Contracted Services expense.
Total Revenue 3,515,122.00 3,539,872.00 3,077,801.20 (462,070.80) -13.05%
OPERATING EXPENSES 3,468,613.00 3,495,779.00 3,182,574.21 313,204.79 8.96% Unfav - Salaries ($50,608), Overtime ($6,970) and favorable Fringes
$15,852 the result of time and labor being based on historical charges.
Fav - Administration $8,350 the result of the System being charged
directly for these staff positions. Fav - Communications $ 4,552 because
invoice for automatic vehicle location tracking system less than
forecasted amount. Fav - Contracted Services $240,182 because of
decrease in rebillable repairs. Fay - Equipment Repair & Maintenance
$40,317 budget estimate more than anticipated repairs. Fav - Indirect
Costs $36,195 the result of the rate being lowered after submitting the
requested budget amount. Fav - Maintenance Vehicles $8,235 the result
of leasing more vehicles and owning less vehicles maintenance cost
Included in lease.
Fav - Microfilming & Reproductions $40,000 because project to convert
microfilm to computer disk will not occur in year 2005. Unfav - Protective
Clothing & Equip ($46,249) purchased new and replaced some old gas
detectors. Fay - Travel and Conference $10,000 no outside need for
training on equipment. Fay - Uniforms $51,570 result of charging
Systems directly instead of Drain Equipment Fund. Fav - Depreciation
Equipment $21,316 the result of adjustments for 0 & M Garage and
equipment write offs. Unfav - Adj. Prior Years Expense and Adj. Prior
Years Revenue ($25,920) the result of adjustments for uncollectable
rebills. Fay - Dry Goods And Clothing $14,760 and Employee Footwear
$9,570 the result of charging the Systems directly instead of Drain
Equipment Fund.
11/15/2005
NET INCOME (LOSS) BEFORE
NON-OPERATING REVENUE/(EXPENSE)
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUND
DRAIN COMMISSIONER
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Fav - Expendable Equipment Expense $11,909 because forecasted
budget exceeded actual spending needs on these items. Unfav -
Maintenance, Materials and Shop Supplies ($45,843) due to under
estimated budget for these items. Unfav - Maintenance Depart. Charges
($12220) for SCADA dispatch charges to be re-billed to lakes and drains
at year end for revenue will offset expense. Fav - Info Tech Operations
$107,833 the result of an overestimated budget forecast by Information
Technology. Unfav - Motor Pool ($154,645) budget not set to actual
historical usage. Unfav - Telephone Communications ($13,810)
department charged for replacement of phones, new parts, upgrades and
Increased use of Nextel phones. Fav - Insurance Fund $49,427 the result
of converting owned vehicles into leased vehicles insurance cost for
leased vehicles included in Motor Pool.
46,509.00 44,093.00 (104,773.01) (148,866.01) -337.62%
77,182.00 77,182.00 69,555.14 (7,626.86) -9.88% Unfav - Income from Investments ($11,820) the result of account not
earning any return due to the negative cash balance from the purchase of
some capital equipment. Fay - Gain (Loss) on Sale of Equip. $10,210
and Unfav - Gain on Sale of Vehicles ($6,400) for sale of user owned
items at County Auctions.
TRANSFER IN 0.00 485,290.00 485,290.00 0.00 0.00%
TRANSFERS (OUT) 123,691.00 455,146.00 455,146.00 0.00 0.00%
NET REVENUES OVER(UNDER)
EXPENSES
$0.00 $151,419.00 ($5,073.87) ($156,492.87)
TOTAL NET ASSETS - BEGINNING 3,915,499.00
TOTAL NET ASSETS - ENDING *3,910 425.13
11/15/2005
350.57 $ 350.57
(341,580.70) 2,728,083.30
2,510,298.00 2,510,298.00
1,500,000.00 1,500,000.00
4,010,298.00 4,010,298.00
(940,634.00) (940,634.00)
400,000.00 400,000.00
(2,485,880.52) $ (1,545,246.52)
430,973.86 30,973.86 7.74%
2,100,108.56 410,189.44
3,114,205.83 (1,614,205.83)
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
LIABILITY INSURANCE FUND 677
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
3,069,664.00 3,069,664.00
$ 3,069,664.00 $ 3,069,664.00 2,728,433.87 $ (341,230.13)
-11.13% - Unfav. due to decrease of property, helicopter, fleet and other
insurance charges, offset by expense.
j549.,634.0 $ (540,634.00).
OPERATING EXPENSE
CLAIMS PAID
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)
NON-OPERATING REVENUE (EXPENSE)
NET REVENUES OVER/(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
16.34% - Fav. due to decrease of indirect costs, turnover of staff, decrease
of property, helicopter, fleet and other insurance premiums.
-107.61% - Unfav. due to year end adjustment of reserves and a settlement for
which a $4,000,000 reserve was setup.
5,214,314.39 (1,204,016.39) -30.02%
(2,054,906.66) $ (1,514,272.66)
9,959,291.41
7,904,384.75
(1,\
C>y
11/21/2005
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUND
MANAGEMENT AND BUDGET
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OFFICE EQUIPMENT FUND 664
OPERATING REVENUE - INSIDE
OPERATING EXPENSE
$ 642186.00 $ 642,355.00 $ 680,720.32 $ 38,365.32 5.97% Fay. due to increase in equipment rentals
673 486.00 679,190.00 724,154.43 $ (44,964.43) -6.62% Unfav. due to increases in indirect cost rates and depreciation expense
OPERATING INCOME (LOSS) (31,300.00) (36,835.00) $ (43,434.11) (6,599.11) 17.92%
NON-OPERATING REVENUE (EXPENSE) 31,300.00 31,300.00 51,376.66 20,076.66 64.14% Fav. due to increase in interest on investments
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS 0.00 (5,535.00) 7,942.55 13,477.55
OPERATING TRANSFERS IN
NET REVENUE OVER/(UNDER)
EXPENSES
0.00 55,035.00 55,035.00 $ 0.00%
$0.00 $49,500.00 62,977.55 $13,477.55
TOTAL NET ASSETS - BEGINNING 3,578,139.38
TOTAL NET ASSETS - ENDING $3,641,116.93
(/\
11/17/2005
!FRINGE BENEFITS FUND 878
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT
-- ----- --- -----
EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
OPERATING REVENUE
RETIREES MEDICAL - VEBA
RETIREMENT ADMINISTRATION
TUITION REIMBURSEMENT
EMPL. DEFERRED COMP. ADMIN.
EMPL. DEFERRED COMP. COUNTY
EMPLOYEE IN-SERVICE TRAINING
DEFINED CONTRIBUTION PLAN
GROUP LIFE
MEDICAL INSURANCE
SOCIAL SECURITY
DENTAL INSURANCE
OPTICAL INSURANCE
DISABILITY INSURANCE
SHORT-TERM DISABILITY
FRINGE BENEFITS
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
SICK AND ANNUAL LEAVE CASH-OUT
EXT - FLEX BENEFIT DEDUCTIONS
EXT - FLEX BEN MEDICAL DEDUCTIONS
EXT - MEDICAL INSURANCE
EXT - DENTAL INSURANCE
EXT - OPTICAL INSURANCE
EXT - FORFEITURES
EXT - CHILD CARE FACILITY
PER DIEM
INVESTMENT INCOME
TOTAL REVENUE
OPERATING EXPENSE
RETIREES MEDICAL - VEBA
RETIREMENT ADMINISTRATION
SICK AND ANNUAL LEAVE CASH-OUT
TUITION REIMBURSEMENT
EMPL. DEFERRED COMP. ADMIN.
EMPL. DEFERRED COMP. PRINTING
EMPL. DEFERRED COMP. COUNTY
EMPLOYEE IN-SERVICE TRAINING
IN-SERVICE TRAINING - INFO TECH
DEFINED CONTRIBUTION PLAN
GROUP LIFE
MEDICAL INSURANCE
SOCIAL SECURITY
DENTAL INSURANCE
OPTICAL INSURANCE
DISABILITY INSURANCE
FLEXIBLE BENEFIT PAYMENTS
PROFESSIONAL SERVICES
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
ACCOUNTING SERVICES
CHILD CARE FACILITY
INDIRECT COSTS
TOTAL EXPENSE
TRANSFER OUT
NET REVENUE OVERAUNDER) EXPENSE
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
28,777,510.00 32,777,510.00 32,573,735.68 (203,774.32) -0.62%
1,351,700.00 1,351,700.00 1,340,339.55 (11,360.45) -0.84%
350,000.00 350,000.00 348,513.73 (1,486.27) -0.42%
1,500.00 1,500.00 1,500.00 0.00 0.00%
748,500.00 748,500.00 744,598.82 (3,901.18) -0.52%
1,715,100.00 1,715,100.00 1,703,435.12 (11,664.88) -0.68%
15,554,300.00 15,554,300.00 15,443,325.03 (110,974.97) -0.71%
680,000.00 680,000.00 712,640.94 32,640.94 4.80%
28,705,200.00 28,705,200.00 30,670,975.64 1,965,775.64 6.85% - Using Blue Cross illustrative rates and actual premium for Health Alliance Plan
15,785,000.00 15,785,000.00 16,492,180.13 707,180.13 4.48%
3,248,200.00 3,248,200.00 2,827,486.03 (420,713.97) -12.95% - Using Delta Dental illustrative rates
368,000.00 368,000.00 267,613.97 (100,386.03) -27.28% - Using Blue Cross Illustrative rates
861,600.00 861,600.00 896,000.29 34,400.29 3.99%
1,455,000.00 1,455,000.00 1,557,872.12 102,872.12 7.07%
101,000.00 101,000.00 97,122.77 (3,877.23) -3.84%
2,790,800.00 2,790,800.00 3,154,894.32 364,094.32 13.05%
360,000.00 360,000.00 389,815.29 29,815.29 8.28%
841,390.00 841,390.00 834,994.97 (6,395.03) -0.76%
435,000.00 435,000.00 570,620.56 135,620.56 31.18%
1,600,000.00 1,600,000.00 1,656,394.51 56,394.51 3.52%
200,000.00 200,000.00 334,161.54 134,161.54 67.08%
20,000.00 20,000.00 27,025.20 7,025.20 35.13%
2,000.00 2,000.00 3,135.85 1,135.85 56.79%
10,000.00 10,000.00 1,010,008.43 1,000,008.43 10000.08% 41,000,000 in Oakland County forfeiture money returned from ICMA
0.00 0.00 46,951.28 46,951.28 0.00%
0.00 0.00 455.00 455.00 0.00%
554,700.00 554,700.00 845,622.53 290,922.53 52.45%
106,516,500.00 110,516,500.00 114,551,419.30 4,034,919.30 3.65%
28,777,510.00 32,777,510.00 32,777,510.00 0.00 0.00%
1,351,700.00 1,351,700.00 1,435,478.45 (83,778.45) -6.20%
841,390.00 841,390.00 1,294,768.85 (453,378.85) -53.88%
350,000.00 350,000.00 331,795.86 18,204.14 5.20%
1,000.00 1,000.00 66,120.90 (65,120.90) -6512.09% -Update of Deferred Compensation Plan Document and fund performance review
500.00 500.00 1,459.80 (959.80) -191.96%
748,500.00 748,500.00 765,477.10 (16,977.10) -2.27%
1,315,100.00 1,261,148.00 792,047.87 469,100.13 37.20%
400,000.00 400,000.00 259,323.39 140,676.61 35.17%
15,554,300.00 15,554,300.00 13,648,212.88 1,906,087.12 12.25% -Due to decrease in turnover result is fewer new hires than anticipated in Defined Contribution Plan
680,000.00 680,000.00 751,324.93 (71,324.93) -10.49%
30,505,200.00 30,505,200.00 29,674,593.33 830,606.67 2.72%
15,785,000.00 15,785,000.00 16,941,785.75 (1,156,785.75) -7.33%
3,268,200.00 3,268,200.00 3,057,028.37 211,171.63 6.46%
370,000.00 370,000.00 334,658.48 35,341.52 9.55%
2,316,600.00 2,316,600.00 2,425,609.17 (109,009.17) -4.71%
310,000.00 310,000.00 222,302.48 87,697.52 28.29%
125,000.00 125,000.00 82,942.00 42,058.00 33.65%
2,790,800.00 2,790,800.00 2,244,454.45 546,345.55 19.58%
360,000.00 360,000.00 436,245.14 (76,245.14) -21.18%
101,000.00 101,000.00 100,373.33 626.67 0.62%
264,700.00 264,700.00 193,716.61 70,983.39 26.82%
300,000.00 300,000.00 337,164.00 (37,164.00) -12.39%
106,516,500.00 110,462,548.00 108,174,393.14 2,288,154.86 2.07%
0.00 (53,952.00) (53,952.00) 0.00 -Due to Human Resources reorganization per Miscellaneous Resolution #04339
0.00 0.00 6,323,074.16 6,323,074.16
16,091,297.98
22,414,372.14
FRINGE BENEFITS.xls 11/15/2005
OPERATING EXPENSE
OPERATING INCOME (LOSS)
NON-OPERATING REVENUE (EXPENSE)
NET REVENUE OVER/(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
3,361,191.00 3,361,191.00 3,408,250.53 (47,059.53)
253,284.00 253,284.00 (128,488.17) (381,772.17)
2,770.00 2,770.00 7,254.63 4,484.63
$256,054.00 $256,054.00 (121,233.54) ($377,287.54)
839,896.39
$718,662.85
MAILING, CONVENIENCE COPIER AND PRINTING FUND 667
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
$276,533.00 $276,533.00 $442,238.28 $165,705.28
3,337,942.00 3,337,942.00 2,837,524.08 (500,417.92)
$3,614,475.00 $3,614,475.00 $3,279,762.36 ($334,712.64)
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MOTOR POOL FUND 661
OPERATING REVENUE:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSE
OPERATING INCOME (LOSS)
114,430.00 114,430.00 55,383.39 ($59,046.61) -51.60% - Unfav. due to less work performed for outside agencies than anticipated
4,819,205.00 4,916,665.00 5,039,298.80 122,633.80 2.49% - Fay. due to increase in number of vehicles in fleet
4,933,635.00 5,031,095.00 5,094,682.19 63,587.19
6,010,394.00 6,107,854.00 6,373,188.54 (265,334.54) -4.34% - Unfav. due to increase in car wash, indirect costs and insurance expenses
(1,076,759.00) (1,076,759.00) (1,278,506.35) (201,747.35) -18.74%
NON-OPERATING REVENUE (EXPENSE)
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS
OPERATING TRANSFERS IN
NET REVENUE OVER/(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
430,000.00 430,000.00 296,910.35 (133,089.65) -30.95%
(646,759.00) (646,759.00) (981,596.00) (334,837.00) -51.77%
123,691.00 764,386.00 764,386.00 0.00 0.00%
(523,068.00) 117,627.00 (217,210.00) (334,837.00)
6,802,572.80
$6,585,362.80
- Unfav. due to decline in interest received and decrease in proceeds from vehicles
sold
59.92% - Fay. due to increase of cities, villages and townships utilizing county mail room
and print shop.
-14.99% - Unfav. due to ($238,235) reduction to postage as more internal mail processed with
bar codes, ($70,960) due to reduction of ordering stationery stock by departments,
($144,100) reduction of convenience copier charges due to new contract offset by
expense and ($40,340) reduction in printing due to use of new equipment to perform
tasks that were previously sublet.
-1.40% - Unfav, due to increase of indirect costs.
161.90% - Fay. due to increased interest on Investments.
11/17/2005
FY 2005
ACTUAL
AMENDED
BUDGET
$4,283,332.00 $4,283,332.00 $4,607,363.69 $324,031.69
$4,662,503.00 $4,662,503.00 $5,325,107.15 ($662,604.15)
($379,171.00) ($379,171.00) ($717,743.46) ($338,572.46)
$ 271,795.00 $ 379,171.00 $ 829,406.67 $450,235.67
$111,663.21
0.00
$710,512.08
$822,175.29
($107,376.00)
0.00
107,376.00
$0.00
$0.00
0.00
107,376.00
$107,376.00
$ 111,663.21
0.00
817,888.08
$929,551.29
$ 62,055,392.00
$62,984,943.29
OPERATING REVENUE
OPERATING EXPENSE
NET OPERATING INCOME (LOSS)
NON-OPERATING REVENUE
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS
TRANSFER IN
CAPITAL CONTRIBUTION
TOTAL NET INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
7.56% - Fav. Reimb US Customs Service $186,834 due to rate increase and service
to larger aircraft and Land Leases $146,388 due to rate increases.
-14.21% - Unfav. Overtime ($47,373), Airport Grounds Maintenance ($28,981) ,
Professional Services ($80,085), FA Expendable Equipment Expense
($46,725), and Indirect Costs ($38,186) due to higher usage than anticipated.
89.29%
118.74% Fav. Income from Investments $29,952 higher than anticipated and
Contributed Capital $817,888 due to completed construction of the apron,
widening of the taxiway and extending and removal of one runway at the
Oakland County International Airport. It is partially offset by unfav.Interest
Expense ($257,620) and Uncollectible Accounts Receivable ($34,116).
0.00%
0.00%
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
OAKLAND COUNTY INTERNATIONAL
AIRPORT (581)
VARIANCE
FAV/(UNFAV) PERCENT
-----
EXPLANATION OF SIGNIFICANT VARIANCES
11/22/2005
$138,519.33
$145,038.20
($6,518.87)
($10,824.67)
$4,305.80
($6,518.87)
$0.00 $0.00
NET REVENUES OVER(UNDER)
EXPENSES 16A18.87)‘ ($6,518.87) 0.00%
$10,756.89
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
FACILITIES MANAGEMENT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2005
ACTUAL
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
FACILITIES MAINTENANCE & OPERATIONS (#831)
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$265,900.00
24,174,666.00
$24,440,566.00
$24,525,566.00
($85,000.00) ($85,000.00)
$85,000.00 $85,000.00
($390,200.00)
s0.00 ($390,200.001
$272,509.94
24,552,431.49 377,765.49
$24,824,941.43 $384,375.43
$24,807,082.95 ($281,516.95)
$17,858.48 $102,858.48
$178,223.97 93,223.97
($390,200.00) -
($194,117.55), $196,082.45
$10,179,780.23
$9,985,662.68
2.49% - Payment to County from Sprint Spectrum for granting of electrical service easement over Trusty Camp
property.
1.56% - Fay. Maintenance Department Charges $392,162 based on departmental requests; fay. sales of
equipment $23,662; and State reimbursement of Emerald Ash Borer Tree Planting Grant expenditures
$8,395; partially offset by reduced Office Space Rental revenue ($56,745) as per lease agreement for
1.57% office space charges for the O.C. Road Commission at the Information Technology Center.
-1.15% - Unfav. Sublet Repairs costs ($544,105) based on maintenance and repair work required from outside
vendors, including replacement of two generators at County facilities, replacement of primary switch at
the former Oakland Schools Building, and lease of generator during air conditioning repair at the Public
Works Bldg.; Fuel Oil and Natural Gas costs ($153,899) due to commodity price increases; Electrical
Service ($209,632) due to increased cost and increased demand for air conditioning; Water & Sewage
Charges ($79,368) due to Increased demand and rate increase from the City of Pontiac; Grounds Supplies,
Maintenance Supplies and Material ($51,518) due to installation of security barriers; Motor Pool ($44,788)
based on usage and the addition of two vehicles; Telephone Communications ($22,003) and Drain
Equipment ($16,339) based on usage. Unfav. Is partially offset by fav. Indirect Cost Charges $247,593
due to determination of charge subsequent to budget formulation; fav. Salaries and Fringe Benefits
$431,833 due to turnover; fay. Overtime $33,577 due to level of snowplowing activity; fay. Depreciation
$37,197 based on current depreciation schedule; and fay. IT Operations $48,942 and Custodial Supplies
$32,821 based on required usage.
109.68% - Fav. Investment Income based on higher interest rates.
- Transfers to Project Work Order Fund for Maintenance Projects $360,000 and to the Motor Pool Fund
for the purchase of two (2) vehicles $30,200.
$265,900.00
24,174,666.00
$24,440,566.00
$24,525,566.00
$6,609.94
'PONTIAC MARKET (0261)
OPERATING REVENUES - OUTSIDE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
TRANSFERS IN
TRANSFERS OUT
$149,344.00 $149,344.00
$149,344.00 $149,344.00
$0.00 $0.00
-7.25% - Lower Daily Stall Rental revenue reflects marginally reduced level of Market activity.
2.88% - Fay. Indirect Costs $1,608 due to determination of charge subsequent to budget formulation, and fay.
fringe benefit costs $3,178 for the Market Master position.
0.00%
0.00%
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
‘-`
k.r.) FACILITIES INTERNAL FORE.xls 11/15/2005
Outside
Inside
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2005 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT
— —
'Information Technology - Operations (636)
OPERATING REVENUES:
EXPLANATION OF SIGNIFICANT VARIANCES
$1,543,233.00 $1,544,171.00 $1,152,554.06 ($391,616.94) -25.36% - Unfav. primarily due to less than projected estimate of Deferred Land File Tax ($269.065)& Access Oakland
($70,514) on-line usage of new products offered through 05)ccess Oakland program; ($221,593) decrease
external customers requests. Unfav. Offset by increase Interest Income $230,458 due to improved returns.
24,223,276.00 24,325,294.00 27,660,541.52 3,335,247.52 13.71% - Fay. due to increase in Contributions $4,198,044 for People Soft Ph I recognized in Info Tech Fund & Non-
Govr1 Development $1,655,846. Fav. partially offset by unfavorable OC Dept Oper & Dev ($2,344,248),
Imaging Oper & Dev (176,334) for decrease internal digs.
OPERATING TRANSFERS IN 2,625,000.00 9,095,714.00 9,045,714.00 (50,000.00) -0.55% Transfer from Radio decreased (50,000) for I.T. Help Desk.
TOTAL OPERATING REVENUES 28,391,509.00 34,965,179.00 37,858,809.58 2,893,630.58 8.28%
OPERATING EXPENSES 35,427,915.00 39,891,760.00 31,124,654.53 8,767,105.47 21.98% - Favorability primarily due to Depreciation $4,022,442 for IT projects in progress not fully operational; Salary
& FB $523,632 turnover; $1,371,679 software purchases & $1,161,010 software maint for reducing maint on
old network equipment; $830,688 Equip,repairs & maInt; $508,067 prof sirs due to timing of completion of
projects; $280,675 Printing supplies fay. in effort to have items printed locally.
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS- ENDING
0.00 11,055.00 11,055.00 0.00 0.00%
($7,036,406.00) , ($4,937,636.00) $6,723,100.05 $11,660,736.05
23,974,989.00
$30,698,089.05 ,
linfonnation Technology - Telephone Communkations(675)
OPERATING REVENUES:
Outside
Inside
OPERATING TRANSFERS IN
Total
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
Favorable interest income $30,653 due to improved returns and higher cash balance; offset by decreased
$34,747.00 $52,416.73 $17,669.73 50.85% usage by external customers ($13,030).
3,836,470.00 4,288,659.14 452,189.14 11.79% Favorable due to increased telephone usage $452,224 including re-billed Expendable equipment.
0.00 0.00 0.00 0.00%
3,871,217.00 3,871,217.00 4,341,075.87 469,858.87 12.14%
Favorable salary and related fringes $42,720 due to unfilled position. Communications $184,425
3,816,870.00 3,816,870.00 3,779,533.10 37,336.90 0.98% favorable due (orate reductions. Unfavorable Maint. Equip. ($62,547) offset by favorability due to
decreased usage & cost cutting: Contracted Services $10,500, Equip. Repairs $36,105, Personal Mileage
0.00 0.00 0.00 0.00 0.00% $1,155, Prof. Services $15,010, Software Support $23,910, Special Projects $68,250, Sublet Repairs $1,120,
Tower Charges $20,988, Travel/Conference $13,005 and Voice Mail $47,000. Unfavorable Software
$54,347.00 $54,347.00 , $561,542.77 $507,195.77 Purchase ($12,630) due to unanticipated required upgrade; non-controllable Indirect cost unfav. ($141,153);
unfavorable Expendable equipment ($179,074) offset by rebilled revenue; unfavorable Depredation ($24,717
3,456,344.04 due to capital equipment additions. Non-controllable ISF unfavorable ($6,597).
$4.017,886.81
$34,747.00
3,836,470.00
0.00
7,006,090.39
1,716,400.00
10,787,674.99
6,260,498.93
0.00
$4,527,176.06
12,135,402.39
$16,662,578.45
0.00% Transfer from Radio decrease ($50,000) for projected CLEMIS suPPr1.
8.39%
-2.43% Favorable primarily due to Depreciation $2,820,774 CLEMIS projects in progress & not fully operational that
is offset by Unfav. ISF Info Tech Developmnt ($206,715) due to addl assistance for Records Mgmt System.
(50,000.00)
4,210,078.99
2,686,746.07
$8,061,241.00
775,850.00
28 827.00
8.865,918.00
4,949,509.00
150,000.00
$3,766,409.00
OPERATING REVENUES:
Outside
Inside
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$8,061,241.00
771,726.00
0.00
8,832,967.00
4,934,696 00
150,000.00
$3,748,271.00
$7,661,890.39
1,002,038.88
53 376.90
8,717.306.17
4,055.349.70
50 000.00 100,000.00 66.67%
$4,611,956.47 $845,547.47
32,840.064.93
$37,452,021.40
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
INFORMATION TECHNOLOGY
FY 2005
ACTUAL
ADOPTED
BUDGET
information Technology • CLEMIS (635) I
AMENDED
BUDGET
VARIANCE
FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$2,065,184.60
OPERATING REVENUES:
Outside
Inside
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$1,960268.00 $1,960,268.00
2,850,165.00 2,850,928.00
1 716 500.00 1,766,400.00
6,526,933.00 6,577,596.00
8,946,482.00 8,947,245.00
0.00 0.00
152,419,549.00) ($2,369,649.00)
$104,916.60 8.38% Favorable due to increased CLEWS membership $38,787, Rebilled chgs $51,450 & LiveScan Maint
$15,690. Fav. Interest Income $28,914 due to improved returns. Favorability partially offset by less than
projected In-Car Terrninal (External) revenue ($29,925).
4,155,162.39 53.20% Favorable due to increase in Contributions from Video Arraignment project recognized In CLEMIS Fund.
0.00 0.00%
$6,896,825.06
(Information Technology • Radio Communications (660)
($399,350.61) 4.95%
226.188E8 29.15%
24 549.90 85.16%
(148,611.83) 109.36%
894,159.30 18.07%
Unfavorable E911 Surcharge due to slower growth in land lines ($4488,266) designated for new system.
Favorable Antenna Site revenue $17,961 due to equipment additions by existing tower customers.
Favorable External agency revenue $307,255 due to timing of new system Implementation, offset by unfav.
($500,000) delay of Gain on sale of old system. Favorable Interest Income $263.700 due to improved
return and available cash. Favorable Leased equipment $79,675 and Parts & accessories revenue $155.881
slightly offset by unfavorable Labor revenue ($9,373) due to continuing maintenance of legacy system.
Favorable Operating Transfer $24,549 due to timing of FY2004 Grant transfer.
Salaries 8 Fringes ($28,834) unfav, due to new system implementation. Cornmunications ($118,006), Equip.
Repairs ($71,082), Utilities ($7,761) and Maint. Contract ($12,062) unfav. due to tower construction; Indirect
cost $43,185 favorable. Freight $2,021 and Travel $4,324 favorable due to cost-cutting. Unfavorable Rent
($30,513) offset by Tower Charges $85,556 favorable due to lining of new tower leases. Professional Svcs.
$129,702 favorable due to lower than anticipated expense of new system. Special Projects ($88,683) unfav.
due to FAA mandated upgrade of tower lighting. Parts ($63,650), Shop Supplies ($2,071) and Expendable
Equip. ($1,773) unfav. due to maintenance of legacy system, offset by revenue and favorable Small Tools
$14,901. Favorable depreciation $770,874 due to timing of new system start-up. Interest on debt $300,000
favorable due to extension of E911 surcharge. ISF charges for IT Development ($9,937), Operations
($10,910), Motor Pool ($16,593) and Telephone ($4,210) unfavorable due to new system implementation,
partially offset by favorable Maintenance $6,480 and Print Shop $2,887.
Favorable operating Transfers out due to deferred budgeted transfers to CLEMIS $50,000 and IT funds $50,000.
ti‘
ADOPTED
BUDGET
FY 2005
ACTUAL
AMENDED
BUDGET EXPLANATION OF SIGNIFICANT VARIANCES
VARIANCE
FAVAUNFAV) PERCENT
$152,700.00
373 800.00
526,500.00
585,377.00
0.00
$158,100.00
382,556.00
540,656.00
594,133.00
0.00
058,877.00), MAn011
COUNTY OF OAKLAND
FY 2005 YEAR END REPORT
INTERNAL SERVICE FUNDS
INFORMATION TECHNOLOGY
[Fire Records Management 5311
OPERATING REVENUES:
Outside
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS- BEGINNING
TOTAL NET ASSETS - ENDING
$152,853.30 ($5,246.70) -3.32%
406.0O (26,250.00) -6.86%
509,159.30 (31,496.70) -5.83%
655,188.06 (61,055.06) -10.28%
0.00 0.00 0.00%
($146,028.76) ($92,551.76)
496,363.61
$350,334.85
Unfavorable Outside Agency revenue ($4,522) due to timing of addition of member agencies; unfavorable
Rebilled charges ($4,911) due to timing of connectivity billing offset by favorable communication cost.
Favorable Interest income $4,187 due to improved returns and higher cash balance. Unfavorable Operating
transfer ($26,250) result of GF support budget based on Outside Agency revenue.
Favorable Salaries and Fringes 517,878 due to decreased overtime and on call salaries. Communication
cost favorable $4,911 offset by decreased Rebilled charge revenue; Equipment Repairs & Maintenance
$15,587, Personal Mileage $1,474, Software Purchase $4,816, Software Support $4,320 and Travel/
Conference $5,000 all favorable due to decreased usage and cost cutting. Non-controllable Indirect cost
($30,786) unfavorable. Expendable equipment unfavorable ($78,028) due to necessary equipment
replacement. ISF Info Tech Development ($12,919) unfavorable due to unanticipated usage, partially
offset by favorable Info Tech Operations $7,240.
County of Oakland
Detail of non-departmental sundry revenue
For the twelve months ended September 30, 2005
Refund of prior year's expenditures:
Unused FY2004 West Nile funds $ 102,249.32
Adjustment for payment to U of M
Recorded twice thru accrual 26,000.00
Reimbursement REAP expenses 8,000.00
Miscellaneous 5,089.13
$ 141,338.45
Sundry revenue:
Commission for public telephones 864,595.31
Checks cancelled 17,540.50
Miscellaneous 17,406.24
NSF check fees 11,997.91
Sale of equipment 8,430.00
Refund of employee compensation 5,273.93
Prior years revenue 1,015.90
Refunds 647.11
Garnishment fees 472.00
Interest on investments 428.60
927,807.50
Total $1,069,145.95
6,7
County of Oaldand
Detail of non-departmental sundry expenditures
For the twelve months ended September 30, 2005
DTRF loan payback $517,950.00
Refund prior years revenue 28,602.06
Auction loss 13,046.63
Bank charges 12,137.09
Reimbursement union president salary 9,803.04
Reimbursement human services coor.
Counsel fund 5,682.14
Logo and trademarks 3,082.50
Fees and per diem 1,436.00
GFOA application fees 1,045.00
Print shop 699.58
Miscellaneous 490.00
Reinstatement of prior years checks 258.40
Juror fees and mileage 151.80
Total $ 594,384.54
a
2005 UNCOLLECTABLE HOME IMPROVEMENT LOANS
1
CASE # HOMEOWNER OUTSTANDING BALANCE ADDRESS
8038 Barbara A. Douglas $9,900 21841 Kipling, Oak Park 48237
8093 Stephanie Ackerman $9,900 22730 Rosewood, Oak Park 48237
8104 Gregory & Jane Parrott $9,900.00 636 E Meyers, Hazel Park 48030
8211 Kary A Coleman $9,890 3448 Grange Hall, Holly 48442
8632 Marilyn J Wismer $21,155 417 E Milton, Hazel Park 48030
9084 Donald K Burgess $18,573 1236 E Goulson, Hazel Park 48030
9132 Deborah Henry $20,000.00 22110 Condon, Oak Park 48237
9162 Mark E & Guendalyn Hall $21,750.00 1536 E Harry, Hazel Park 48030
9345 Sherry Dunleavy* $20,571.00 585 Fisher, Highland 48357
2081 Sherry Dunleavy* $4,925 585 Fisher, Highland 48357
4510 Sherry Dunleavy* $9,818 585 Fisher, Highland 48357
2175 Lawrence & Margaret Cook $6,350 1 21205 Westview, Femdale 48220
8092 Sandra Neelands* $9,900 860 E Brockton, Madison Hts 48071
2329 Sandra Neelands* $7,232 860 E Brockton, Madison Hts 48071
2509 Edna Wells Gardner $7,613 23036 Oakcrest, Oak Park 48237
3028 Roger & Scarlet Hurt $9,757 357 W Meyers, Hazel Park 48030
3044 Donald & Linda Bilbrey $6,175 1261 E Hudson, Madison Hts 48071
3261 Sandra Hill $7,684 1341 E Evelyn, Hazel Park 48030
3348 Janet Turk $1,927 10227 King, Davisburg MI 48350
3472 Joyce Ann Ross $7,655 1032 E George, Hazel Park 48030
3819 Patrick & Judith Thompson $9,333 3956 Gardner, Berkley 48072
3890 Wilbert Jones $9,598 21008 Westview, Femdale 48220
4065 Wanda Schultz $9,373 , 66 E Evelyn, Hazel Park 48030
4167 Charles & Harriet Conley $9,705 '246 Oakmont, Auburn Hills 48326
4239 Joann Joy Hoig $9,743 359 W Harwood, Madison Hts 48071
5123 Joanne Lynn $13,010 389W George, Hazel Park 48030
5145 Timothy & Karen Teno , $18,177.01 55989 Pontiac Trail,New Hudson 4816E
5180 William & Helaine Simons $12,631.59 14460 Labelle, Oak Park 48237
5257 011ie Cunningham $8,877 21035 Reimanville, Femdale 48220
3733 011ie Cunningham $8,459 21035 Reimanville, Ferndale 48220
5444 Mary Radlick $11,201 3830 Seymour Lk Rd, Ortonville 48462
5575 Dawn L Martin $16,480 23303 Stauber, Hazel Park 48030
5987 Roger Palmer $11,984 185 Rustic Circle, White Lk 48386
32 TOTAL AMOUNT DUE $369,246.60
Writeoffs/excel 7/05
*Client has more than one loan
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2005
FUND/SUBFUND
Animal Control Legacy Fund
L Pernick Memorial Fund
Medical Examiner Family Grief Counseling Fund
Medical Examiner Library Donation Fund
No Haz Waste donations
Children's Village Donation Fund
Probate Court Trust Fund
Easter Egg Hunt Fund
AMOUNT
$9,413.23
$1,075.00
925.00
1,000.00
3,984.52
12,162.00
1,600.00
14,542.00
$44,701.75
Prepared by Fiscal Services - 11/7/2005
70
OAKLAND COUNTY MEDICAL CARE FACILITY
DONATIONS - REVENUE COLLECTED
For Fiscal Year Ending 09130/2005
Misc Fundraiser
Resident Garage/ Hotdog Straw Ice Misc Fund
Date Blue Jean Volunteer Recg/Mkt Non-Restr Misc Prom Picnic Popcorn Grand Total
Activity Raffle Pizza Festival Cream Total
,
10/04 329.00 79.00 225.00 179.35 179.35 $812.35
11/04 1,723.00 73.00 170.00 125.85 125.85 2,091.85
12/04 21.00 56.00 353.54
_
353.54 430.54
01/05 7,095.00 65.00 50.00 - 0.00 7,210.00
02/05 283.55 91.00 75.00 0.00 449.55
03/05 485.90 92.00 1,363.90 1,363.90 1,941.80
04/05 200.00 77.00 1,505.75 1,505.75 1,782.75
05/05 403.28 81.00 2,987.98 2,987.98 3,472.26 . _
06/05 4,915.00 92.80 2,266.30 2,266.30 7,274.10
07/05 125.00 58.00 389.20 1,180.00
_
1,569.20 1,752.20
08/05 2,569.40 64.00 1,106.75 1,106.75 3,740.15
09/05 51.00 53.00 539.79 (539.79) 0.00 104.00
TOTAL $18,201.13 $881.80 $0.00 $520.00 $0.00 $5,564.13 $5,894.49 $0.00 ' $0.00 $0.00 $0.00 $0.00 $0.00 $11,458.62 $31,061.55
,i
...N........
Revenue
OAKLAND COUNTY PARKS AND RECREATION COMMISSION
Fund 208, Object Level 3 #1605
Operating Budget Donations
FISCAL YEAR 2005 (OCTOBER 2004 - SEPTEMBER 2005)
., .105000: . 124000 . .135000 ,, . 150000 -.. .,
Receipt - Recreation Orion , Waterford ' I/O 'Nature'.
Date * illitet. . .Deno : Purpose Administration Oaks .. , Oaks Center - Total .
10/18/04 22623 Carol Alward Commemorative Brick Paver Program 60.00 60.00
10/18/04 22626 Pontiac Osteopathic Hospital Trails Program 1,000.00 1,000.00
10/26/04 22668 German School Programs 30.00_ 30.00
11/30/04 22716 Automation Alley Tree Donation 150.00 150.00
12/7/04 22721 Wal-Mart Foundation Trails Program 1,000.00 1,000.00
12/20/04 22746 Anonymous Programs 10.00 10.00
12/23/04 22759 P. Renee Anders Commemorative Brick Paver Program 60.00 60.00
1/28/05 JV243011 Amy Mylenek Programs 15.00 15.00
3/25/05 22870 Otisville Masonic Lodge Programs 104.00 104.00 , _
3/25/05 22870 Linda Berker Programs 20.00 20.00
3/25/05 22870 Holly Jones Programs 25.00_ 25.00 ,
4/5/05 22879 Michigan Cat Inc. Trail Programs 500.00 500.00 ,
4/27/05 22916 Michelle Berg Programs 4.50 4.50
4/27/05 22916 Marion City School Programs 2.00 2.00
5/18/05 22941 City of Wixom Trails Program 500.00 500.00
5/25/05 22964 Charlotte Deroven James Klein & Jean Rubach Garden 200.00 200.00 ,
5/25/05 22964 Irene Anbender James Klein & Jean Rubach Garden 200.00 200.00
6/1/05 22971 Paint Creek Trailways Trails Program 750.00 750.00
6/1/05 22972 -International Transmission Trails Program 1,000.00 1,000.00
6/2/05 22976 Recreation Equipment Inc. Trails Program 300.00 300.00 _
6/17/05 22993 Cycletheraphy Trails Program 300.00 300.00 _
6/27/05 23021 Susie Carter Programs 10.00 10.00 _
6/27/05 23021 Anonymous Programs 0.75 0.75
6/29/05 23025 West Bloomfield Township Trails Program 500.00 500.00 _
7/26/05 23074 ,Carl's Golf Land Warren Odick Golf Outing Program 3,000.00 3,000.00 _
9/15/05 23175 City of Rochester Trails Program 100.00 100.00 _
9/20/05 23184 City of Rochester Hills Trails Program 100.00 100.00
9/23/05 23194 North Oakland SCAMP Programs 682.00 682.00
9/26/05 23206 Wright and Filippis Warren Orlick Golf Outing Program 3,000.00 3,000.00,
9/26/05 23210 Steve Street Programs 4.00 4.00 _
$12,050.00 $120.00 $150.00 $1,307.25 $13,627.25_
11/15/2005 2:34 PM Operating Budget Donations.xls FY2005
• Page 1 73
Planning & Economic
Development
Services
Memo
To:
From: Dan Hunter, Manager - PEDSB/1
CC: Wayne Keller, Hayes Jones
Date: 11/10/05
Re: 2005 Community Partnerships Donations
Attached please find a list and description of the various sponsorships received for FY 2005. Please
call if you have any questions.
FY 05 Sponsor Amount Purpose
10/04 Art, Beats & Eats $5,500 DOWNTOWN RESOURCE CENTER - Financial
support to cover all operating costs (including
lease) of the Resource Center (Three year
sponsorship agreement)
10/04 City of Pontiac $10,000 DOWNTOWN RESOURCE CENTER - Financial
support to cover all operating costs (including
lease) of the Resource Center (Three year
sponsorship agreement)
11/04 MDFA $2,000 MAIN STREET - Financial support for hosting
Annual Main Event - Awards Banquet
4/05 National City $3,900 MAIN STREET - Financial support for program
Corporation promotional items at the National Main Street
Conference (T-shirts, etc.)
7/05 Butzel Long $1,500 MAIN STREET - Financial support for hosting
Main Street/DDA Workshop in July.
9/05 DTE $5,000 ANNUAL PLANNING CONFERENCE -
Financial support to off-set costs of hosting
Conference and keep registration fees at a
reasonable rate - they have sponsored the
conference for the past 5 years by $5,000 each
year.
9/05 International $500 GREEN WAY INFRASTRUCTURE PLANNING
Transmission Co. - Financial support to use in hosting planning work
sessions related to greenway infrastructure
9/05 Oxford Bank $430 DOWNTOWN RESOURCE CENTER - Financial
(Transfer from support for Resource Center signage
EDC/BFC Account
Nancy Foumier, Chief — Fiscal Services
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
HEALTH DMSION
George J. Miller, MA., Manager
OAKLAND
COUNTY MICHIGAN
HEALTH DIVISION
DEPARTMENT OF HEALTH & HUMAN SERVICES
November 10, 2005
Fiscal Services
1200 N. Telegraph Road
Building 34 East
Pontiac, MI 48341
RE: Donations to Health Division Fund 221 & 275
To Whom it May Concern:
In regards to your request for information pertaining to donations received by the above referenced Health
Division funds, please see the following detail:
Fund 275 - $295: $295 was donated by VG's Food Center for a program presented by the WIC Unit
Fund 221 - $1233.33: $100 was a food program speaker donation. $1,133.33 was a donation by GM North
American Operations to calibrate a Lumex (mercury program equipment). This was part of a settlement
reached between GM & the MDEQ requiring GM to provide the equipment and funding to calibrate it as
restitution for pollution of the watershed.
Fund 221 - $20: $20 were from citizen donations to the Health Division Clinic
If you have any questions, please give me a call.
Sincerqly,
Gebrgl". Oilier, M.A., Manager
Oaklaid jeounty Health Division
79
BLDG 36 EAST 1200 N. TELEGRAPH RD DEPT 432
PONTIAC MI 48341-0432
(248) 858-1280
250 ELIZABETH LAKE RD 27725 GREENFIELD RD 1010 E WEST MAPLE RD
• PONTIAC MI 48341-1050 • SOUTHFIELD MI 48076-3625 • WALLED LAKE MI 48390-3588
(248) 424-7000 (248) 926-3300
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at
Pontiac, Michigan this 8th day of December, 2005. _
-- 0
Rut-trlitib-o nsolin, County Clerk
Resolution #05281 December 8, 2005
Moved by Gregory supported by Douglas the resolutions on the Consent Agenda, as amended, be adopted
(with accompanying reports being accepted).
AYES: Crawford, Douglas, Gershenson, Gregory, Hatchett, Jamian, KowaII, Long, Melton, Molnar,
Moss, Nash, Palmer, Patterson, Potter, Rogers, Scott, Suarez, Woodward, Zack, Bullard,
Coulter. (22)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions on the Consent Agenda, as amended, were adopted
(with accompanying reports being accepted).
pa.
I HEREBY APPROVE THE FOREGOING RESOLVTIN
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 8, 2005,
with the original record thereof now remaining in my office.