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HomeMy WebLinkAboutResolutions - 2005.09.22 - 28048r , MISCELLANEOUS RESOLUTION #05218 September 22, 2005 BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2005 THIRD QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2005 Third Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS the State of Michigan has appropriated funds to the County's Circuit, 52nd District and Probate Courts in the amount of $93,400 for Judiciary Technical Improvements, and an amendment is recommended to appropriate these funds to the courts; and WHEREAS a budget amendment in the amount of $233,600 is recommended for the Circuit Court-Family Division budget as Controllable Operating is projected to be unfavorable due to Indirect Cost for FIA activity and Professional Services due to increase in child cases requiring delinquent and neglect psychological consultations; Child Care Subsidy revenue is projected to be favorable sufficient enough to offset the increased expenditures; and WHEREAS an amendment is recommended to the 52nd District Court budget, due to projected unfavorable variance in Defense Attorney Fees, Juror Fees and Mileage and Charge Card Fees in the amount of ($57,000), and sufficient favorability is projected in Refund Fees Paid - Defense Attorney to offset the variance; and WHEREAS the Prosecuting Aktorney's Office is requesting the use of funds in the amount of $17,000 from the Prosecutor's Seized Funds Account (GL #2203-60050 - current balance is $520,641.24), to replace outdated printers, desktops and laptop computers in Narcotics and the Economic Recovery Unit; and WHEREAS a budget amendment of $2,000 is recommended in the Prosecutor's Office to reflect additional revenue from the State of Michigan Department of Community Health to purchase supplies and materials for Crime Victim Services; and WHEREAS the Sheriff's Office is requesting a budget amendment of $10,000 to reflect appropriation for Refunds-NET revenue in division where it is receipted and a budget amendment to reappropriate funds totaling $160,000 for office supplies from the Administrative Division to the individual divisions within the Sheriff's Budget; and WHEREAS a budget amendment of $90,000 is recommended in the Clerk's Office to cover cost of purchasing Election equipment for use by the County under the Help America Vote Act (HAVA), as well as correct salaries and fringe benefits appropriation for Jury Commission personnel and offset increased usage of Metered Postage; unfavorable variance can be offset by favorable variance projected in use of Personal Mileage $700 and sufficient revenues in Mortgages $97,300; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote. WHEREAS the Clerk's Office is requesting a budget amendment of $12,000 to transfer funds from the Non-Departmental Transition Expense for printing costs, which was initially budgeted for the start-up expenses incurred by the Clerk; and WHEREAS the Board of Commissioners has requested a budget amendment in the amount of $80,000 to cover printing expenses for the Board's annual report; and WHEREAS a budget amendment of $12,000 is recommended in the Management and Budget Purchasing Division, due to an increase in use of overtime to cover additional demand in services; additional revenue is projected in Refunds - Miscellaneous, due to an increase in the number of vendor rebates; and WHEREAS the Community Corrections Division is projected to be unfavorable in Contracted Services by ($54,700) due to increase in number of probationers as assigned by the 5211d District Courts, and an amendment is recommended to recognize additional revenue projected from drug testing; and WHEREAS a budget amendment is requested in the amount of $6,000 for the purchase of Business Analyst software in Planning and Economic Development Services for One Stop Shop; and WHEREAS Investment Income is projected to be favorable due to a moderate increase in interest rates, and a budget amendment is recommended to recognize the favorability; and WHEREAS Facilities Management - Administration is projecting an unfavorable variance of ($9,000) due to temporary double-filling of a position prior to an employee retirement, as well as Print Shop usage higher than anticipated; and WHEREAS Human Resources - Administration is projecting an unfavorable variance of ($150,000) due to significant increase in activity related to union settlement negotiations; and WHEREAS Public Services - Medical Examiner is projecting an unfavorable variance in the amount of ($41,000) due to greater use of Professional Services during hiring process of new positions associated with Genesee County Contract, as well as an increase in use of Medical Supplies due to related caseload; Unfavorable variances partially offset by favorable variances of $22,900 from savings in costs for Lab Supplies and Film Processing; and WHEREAS Public Services - Animal Control is projecting an unfavorable variance in the amount of ($43,900) due to increased use of Veterinarian Services, Animal Supplies and Medical Supplies; and WHEREAS Economic Development & Community Affairs - PEDS is projecting an unfavorable variance in the amount of ($7,900) for Telephone Communications due to increase in business recruitment activity; and WHEREAS per the State law, the County will not receive revenue sharing in FY 2005, but will recognize a transfer in of $20,717,000 from the County's Revenue Sharing Reserve established with Property Tax revenues from the July, 2005 levy to help offset the loss of revenue sharing; and WHEREAS the Friend of the Court Fund budget is being amended to recognize the recent Cooperative Reimbursement Program (CRP) Contract amendments totaling $396,357 for Indirect Cost, SMILE Video, purchase of new hearing room equipment, increase in monthly rental and the addition of the Medical Support Grant into the CRP Contract; and WHEREAS a budget amendment is recommended for the Clerk's Automation Fund (225) to transfer funds in the amount of $42,560 the fund's Contingency account to Information Technology Operations to purchase replacement equipment for the Register of Deeds staff; and WHEREAS the Drain Commissioner is requesting to amend the Drain Equipment Fund and Motor Pool Fund budgets to approve transfer of capital costs of $356,205 for addition of 5 vehicles, as well as replace 15 Drain- owned vehicles with 15 Motor Pool leased vehicles for FY 2005; and WHEREAS a budget amendment in the amount of $18,395 is recommended for the Parks and Recreation Commission to replace one park-owned vehicle (#96910) with one Motor Pool leased vehicle (#05-610), which is an expansion of the Motor Pool Fund fleet for FY 2005; and WHEREAS an amendment is recommended to the Information Technology Fund to appropriate $572,899, which was reserved to assist in funding equipment necessary for E-Health operations, and appropriate reserved Future Technology Replacement funds in the amount of $863,150, for workstation replacements and upgrades; and WHEREAS an amendment is requested to the Information Technology Fund to appropriate $36,240 from the Information Technology Fund Equity for professional services relating to the PeopleSoft project; and WHEREAS an amendment is requested to the Information Technology Fund to appropriate $8,740 from the Information Technology Fund Equity for contractual services related to the Drain Records Conversion project per M.R. #02169; and WHEREAS an amendment is requested to the Information Technology Fund to appropriate $50,380 from the Information Technology Fund Equity for the development of ERP technology enhancements per M.R. #04013; and WHEREAS a budget amendment is recommended to correct revenue classification for Rebilled Charges as Enterprise Funds in the CLEMIS Fund $30,000 and Fire Records Management Fund $27,100; and WHEREAS an amendment is recommended to re-appropriate funds between General Fund and General Purpose Fund department's Information Technology Operations budgets due to a significant number of projected favorable and unfavorable variances; and WHEREAS the Sheriff's Office received weight equipment with an estimated value of $3,000, donated by Mr. Steve Singer and a treadmill with an estimated value of $500, donated by Deputy Kristin Krauzowicz. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2005 Third Quarter Financial Forecast. BE IT FURTHER RESOLVED that the Board of Commissioner authorizes amendment to the FY 2005 Budget as detailed in the resolution per Schedules A and B. BE IT FURTHER RESOLVED that $572,899 from the FY 2005 Designated Fund Balance for E-Health (GL #9407-31000) be appropriated to the Information Technology Fund budget to assist in funding equipment necessary for E- Health operations as follows: GENERAL FUND (101) Revenue 90-190000-15000-1582 Expenditure 90-310000-98636-8001 IT FUND (636) Revenue 18-636113-98101-1701 Expenditures 18-636113-10000-8005 Prior Year Balance Transfer Out to IT Fund Total General Fund Transfer from General Fund Change in IT Fund Equity Total $572,899 $572,899 0 $572,899 $572,899 90-190000-15000-1582 Expenditure 90-310000-98636-8001 Prior Year Balance $863,150 Transfer Out to IT Fund Total General Fund $863,150 0 BE IT FURTHER RESOLVED that $863,150 from the FY 2005 Designated Fund Balance for Future Technology Replacement (GL #9407-2100) be appropriated to the Information Technology Fund for necessary workstation replacements and upgrades to ensure functionality for existing and future operations as follows: GENERAL FUND (101) Revenue IT FUND (636) Revenue 18-636113-98101-1701 Expenditures 18-636112-15000-3596 18-636162-15000-4101 18-636113-10000-8005 Transfer from General Fund Software Purchases Expendable Equip. Exp. Change in IT Fund Equity Total Expenditures $863,150 110,700 461,950 290,500 $863,150 0 Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE e447411 L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE Laurie Van Pelt, Director Wm. Art Holdsworth, Deputy Director povt. • ..*nn n1•11110.n ,nf OAKLAND ---- COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Art Holdsworth, Deputy Director, Management and B Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief, Fiscal Services LaVerne Smith, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2005 Third Quarter Forecast Report DATE: August 24, 2005 FY 2005 FORECAST Attached please find the Fiscal Year (FY) 2005 Third Quarter Forecast Report. In total, Fiscal Services forecasts that the County will complete Fiscal Year 2005 with overall favorability of $7,549,123 in General Fund / General Purpose (GF/GP) operations. GF/GP includes all operations except grants, enterprise funds and internal service funds. This overall favorability is split between receiving $3,999,800 more revenue than anticipated and expending $3,549,323 less than budgeted. REVENUES Forecasted GF/GP revenues are estimated to be 1.02% more than budget or $3,999,800. The majority of the favorability is the result of the following events: A. GENERAL FUND - CHARGES FOR SERVICES - Favorable: $2,862,400 • This favorability primarily results from an unanticipated continuance of activity regarding new mortgages and refinancing as reflected in the Clerk's Register of Deeds revenue. The result is favorability of $1,951,000. • Favorability in the Sheriff's Corrective Services of $1,093,000, is due to State Funding for housing of Diverted Felons, Inmate Board and Care and various reimbursements due to increase prisoner population. This is partially offset by unfavorable revenues in Corrective Services Satellite Division for Board and Care reimbursement ($508,900.) • Revenue received by District Courts is expected to be favorable a total of $537,800 due to increased filing fees, probation fees and increased collections. • Commission on Public Telephones is expected to fall short ($300,000) due to a change in vendor and contract. B. GENERAL FUND — INVESTMENT INCOME - Favorable: $1,485,400 • Moderate increase in investment earnings due to interest rates. C. GENERAL PURPOSE FUNDS — INTERGOVERNMENTAL - Favorable: $510,000 • The Child Care Subsidy from the State is expected to be favorable due to the significant number of State ward cases. Also expected to be favorable is the Reimbursement for school meals at Children's Village. EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-2163 • FAX (248) 858-9172 ($7,036,406.00) ($5,705,675.00) ($4,990,675.00) $715,000.00 , 23,974,989.00 $19,984,314.00 24,350,443.00 24,452,461.00 23,532,461.00 (920,000.00) 2,625,000.00 7,642,665.00 7,642,665 00 0,00 000% 28,391,509.00 33,512,130.00 32,173,230.00 (1,338,900.00) -4.00% 35,427,915.00 39,206,750 00 37,152,850 00 2,053,900.00 $1,416,066.00 $1,417,004.00 $998,104.00 ($418,900.00) 0 00 11,055.00 11,055 00 0.00 -29.56% - Unfavorability due to less than projected estimate of Deferred Land File Tax ($275,000) & Access Oakland ($136,000) on-line usage of new products offered through lOccess Oakland program; ($235,777) decrease external customers requests. Unfav. Offset by increase Interest Income $230,458 due to improved returns. -3.76% - Unfav due to decrease in charges to OC Dept Oper & Dev ($2,125,250) & Imaging Oper & Dev ($190,500), Reimb Equal Svcs ($97,200). Unfav. Partially offset by favorable Non-GovrlDevelopment $1,492,916 5 24% - Favorability primarily due to Salary & FB $594,244 turnover Contractual Svcs $1,526,070 for efforts to reduce communication costs by eliminating low use connections & reducing maintenance on old network equipment. Favorable Commodities $155,500 for reduction in printing supplies due to anticipated items printed locally. Favorability partially offset by increase in protected Internal Svcs ($221,836) 0.00% $34,747.00 $34,747.00 3,836,470.00 3,836,470.00 0.00 000 3,871,217.00 3,871,217.00 3,816,870.00 3,816,870.00 0.00 0.00 $54,347.00 $54,347.00 $46,647.00 $14,100.00 40.56% 4,255,070.00 418,600.00 10.91% 0.00 0.00 0.00% 4,303,917.00 432,700.00 11.18% 3,925,770.00 (108,900.00) -2.85% 0.00 0.00 0.00% $378,147.00 $323,800.00 3,456,344 04 $3,834,491.04 OPERATING REVENUES: Outside Inside OPERATING TRANSFERS IN igtal OPERATING EXPENSES OPERATING TRANSFERS (OUT) OPERATING INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING Favorable interest income $25,700 due to improved returns and higher cash balance; offset by decreased usage by external customers ($11,600). Favorable due to increased telephone usage $418,000 including re-billed Expendable equipment and increased pager usage $500. Favorable Salary and related fringes $22,000 due to unfilled position. Communications $100,000 favorable due to rate reductions. Unfavorable Maint. Equip. ($62,400) offset by favorability due to decreased usage & cost cutting: Contracted Services $10,500, Equip. Repairs $30,000, Prof. Services $10,030, Software Support $23,900. Special Projects $68,300, Sublet Repairs $5,000, Tower Charges $18,000, Travel/Conference $12.000 and Voice Mail $47,000. Unfavorable Software Purchase ($12,700) due to unanticipated required upgrade; non-controllable Indirect cost unfav. ($141,200); unfavorable Expendable equipment ($207,600) offset by rebilled revenue; unfavorable Depreciation ($24,700) due to capital equipment additions. Non-controllable ISF unfavorable ($6,800). COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT INTERNAL SERVICE FUNDS INFORMATION TECHNOLOGY ADOPTED BUDGET AMENDED BUDGET FY 2005 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'Information Technology - Operations (636) I 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 'Information Technology - Telephone Communications (675) $152,700.00 373,800.00 526,500.00 585,377.00 0.00 ($58,877 00) $158,100.00 382,556 00 540,656.00 594,133.00 0.00 ($53,477.00) $152,000.00 382,556.00 534,556.00 670,933.00 0.00 ($136,377 00) 496,363 61 $359,986.61 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT INTERNAL SERVICE FUNDS INFORMATION TECHNOLOGY ADOPTED BUDGET fire Records Management ( 531) AMENDED BUDGET FY 2005 FORECAST VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside OPERATING TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES OPERATING TRANSFERS (OUT) OPERATING INCOME (LOSS) TOTAL NET ASSETS -BEGINNING I OTAL NET ASSETS - ENDING ($6,100.00) -3.86% 0.00 0.00% (6,100.00) -1.13% (76,600.00) -12.93% 000 000% ($82,900.00) Unfavorable Outside Agency revenue ($4,000) due to timing of addition of member agencies; unfavorable Rebated charges ($6,100) due to timing of connectivity billing Offset by favorable communication cost. Favorable Interest income $4,000 due to improved returns and higher cash balance. Favorable Salaries and Fringes $16,000 due to decreased overtime and on call salaries. Communication cost favorable $6,100 offset by decreased Rebated charge revenue, Equipment Repairs 6. Maintenance $13,000 and Personal Mileage $1,000 favorable due to decreased usage. Non-controllable Indirect cost ($30,800) unfavorable. Expendable equipment unfavorable ($77,000) due to necessary equipment replacement. ISF Info Tech Development ($11,700) unfavorable due to unanticipated usage, partially offset by favorable Info Tech Operations $7,200. (fx. OPERATING REVENUES: - Sutside Revenue Inside Revenue Total Revenue $265,900.00 24,174,666.00 $24,440,566.00 $265,900.00 $259,000.00 ($6,900.00) 24,174,666.00 24,545.566.00 370,900.00 $24,440,566.00 $24,804,566.00 $364,000.00 -2.59% 1.53% 1.49% OPERATING EXPENSES $24,525,566.00 $24,525,566.00 $24,672,866.00 ($147,300.00) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN T HANSI ERS OUT NET REVENUES OVER(UNDER) EXPENSES TPTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING ($85,000.00) ($85,000.00) $85,000.00 $85,000.00 ($390.200.00) $0.00 ($390,200.00) $131,700.00 $216,700.00 $160,000.00 ($390,200.00) ($98,500.00) $291,700.00 $10,179,780.23 $10,081.260.23 75,000.00 88.24% - Fay. Investment Income based on rising interest rates. - Transfers to Project Work Order lund for Maintenance Projects $360,000 and to the Motor Pool Fund for the purchase of two (2) vehicles $30,200. $149.344.00 $149,344.00 $0.00 $149,344.00 $149,344.00 $0.00 $149,344.00 $149,344.00 $0.00 $0.00 0.00% $0.00 0.00% $0.00 0.00% 0.00% 3 $0.00 $0.00 $0.00 $0.00 0.00% $10,756.89 08/19/2005 AMENDED BUDGET ADOPTED BUDGET -------------- I FACIUT1ES MAINTENANCE & OPERATIONS (#6311 COUNTY OF OAKLAND FY 2005 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FACILITIES MANAGEMENT VARIANCE FAVAUNFAV) PERCENT FY 2005 FORECAST EXPLANATION OF SIGNIFICANT VARIANCES - Reduced charges to the Oakland County Road Commission for steam usage.. - Fay. Maintenance Department Charges $396,600 based on departmental requests and fay, sales from the County auction $23,450; partially offset by reduced Office Space Rental revenue ($56,400) as per lease agreement for office space charges for the D.C. Road Commission at the Information Technology Center. -0.60% - Unfav. Sublet Repairs costs ($500,000) 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 ($120,000) due to commodity price increases; Electrical Service ($75,000) due to increased cost and increased demand for air conditioning; Grounds Supplies, Maintenance Supplies and Material ($50,000) due to installation of security barriers; Motor Pool ($50,000) based on current usage and the addition of two vehicles; Telephone Communications ($19,000) and Drain Equipment ($12,500) based on anticipated usage. Unfav. Is partially offset by fay. indirect Cost Charges $247,600 due to determination of charge subsequent to budget formulation; fay. Salaries and Fringe Benefits $333,200 due to turnover; ray. Depreciation $30,000 based on charges in current depreciation schedule; and fay. IT Operations $47,500 and Custodial Supplies $20,000 based on current usage. IfONTIAC MARKET (#261) OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING l'HANSFERS TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES TOTAL NET FASVITAEAPartalAh F ORE .xis TOTAL NET ASSETS - ENDING $10,756.89 OAKLAND COUNTY INTERNATIONAL AIRPORT (581) OPERATING REVENUE - OPERATING EXPENSE COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2005 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $4,283,332.00 $4,283,332,00 $4,423,332.00 $140,000.00 3.27% - Fav. Reirnb US Customs Service $90,000 due to rate increase and service to larger aircraft and Land Leases $50,000 increase due to rate increases $4,662,503.00 $4,662,503 00 $4,652,503.00 $10,000.00 0.21% - Turnover NET OPERATING INCOME (LOSS) ($379,171.00) ($379,171.00) ($229,171.00) $150,000 00 -39.56% NON-OPERATING REVENUE $ 271,795.00 $ 271,795.00 $ 271,795.00 $0.00 0.00% TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($107,376.00) ($107,376.00) $ 42,624,00 $150,000.00 TRANSFER IN 000 0.00 0.00 0.00 0.00% CAPITAL CONTRIBUTION 107,376.00 107,376.00 107,376.00 $0.00 0.00% Contributed capital to be posted at year end for projects. TOTAL NET INCOME (LOSS) $0.00 $0.00 $150,000.00 $150,000.00 _ TOTAL NET ASSETS - BEGINNING $ 62,055,392 00 TOTAL NET ASSETS - ENDING $62,205,392.00 37 08/19/2005 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 3,578,139.00 $3,538,266.00 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2005 VARIANCE BUDGET BUDGET FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'OFFICE EQUIPMENT FUND 664 I OPERATING REVENUE - INSIDE $ 642,186 00 $ 642,355.00 $ 642,355.00 $ - 0.00% OPERATING EXPENSE 6731486.00 679,190.00 768,563.00 $ (89,400.00) -13.16% Unfav due to increase in indirect cost rates. OPERATING INCOME (LOSS) (31,300.00) (36,835.00) $ (126,208.00) (89,400.00) 242.70% NON-OPERATING REVENUE (EXPENSE) 31,300.00 31,300.00 31,300.00 0.00% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 0.00 (5,535.00) (94,908.00) (89,400.00) OPERATING TRANSFERS IN 0.00 55,035.00 55,035.00 $ - 0,00% NET REVENUE OVER/(UNDER) EXPENSES $0.00 $49,500.00 (39,873.00) ($89,400.00) 5s 08/19/2005 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 200$ VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NON-OPERATING REVENUE/( EXPENSE) TRANSFER IN TRANSFERS (OUT) 77,182.00 77,182 00 73,121 00 (4,061.00) -5.26% Unfav - Income from Investments ($8,282) lower than anticipated investment return. 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. 0.00 485,290.00 485,290.00 0.00 0.00% 123,691.00 123,691 00 4551600 (331,455.00) -267.97% Unfav - Transfer (Out) ($331,455) for the replacement cost of 15 owned vehicles to leased vehicles a Budget Amendment is recommended. NET REVENUES OVER(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $000 $482,874 00 ($360,246.00) 3.916499 00 $3,555,253.00 ($843 12000) 08/19,2005 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $437,500.00 $437,500.00 $437,500.00 $ NON-OPERATING REVENUE $0.00 $0.00 0.00 $ OPERATING TRANSFERS IN $0 00 $0.00 $0.00 $ COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT INTERNAL SERVICE FUNDS SHERIFF'S OFFICE ADOPTED AMENDED FY 2005 VARIANCE BUDGET BUDGET FORECAST FAVi(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1SHERIFF AVIATION 0160 _ ORERATING REVENUES: Outside Revenue $0.00 $0.00 $0.00 0.00% _Inside Revenue $ 1,971,048.00 $ 1,971,048.00 $ 1,691,048.00 $ (280,800.00) -14.25% - Reduced revenues based on lower forecasted expenditures. Total Revenue $1,971,048.00 $1,971,048.00 $169104800 ($280,800.00) -14.25% OPERATING EXPENSES $1,533,548.00 $1,533,548.00 $1,253,548.00 $ 280,800.00 18.31% - Fav. Turnover $57,000, Equipment Repairs $202,000, FA Equipment $64,400 and Fuel $9,100 offset by Unfav. Interest Expense ($26,300) and Training ($25,400). All variances based upon actual costs/usage. 0.00% 0.00% 0.00% NET REVENUES OVER(UNDER) EXPENSES $437,500.00 $437,500.00 $437,500.00 $ 0.00% Total Net Assets - Beginning $1,312,500.00 Total Net Assets - Ending $1,750,000.00 ( 08/19/2005 000% 0.00% 0.00% COUNTY OF OAKLAND FY 200$ THIRD QUARTER FORECAST REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2005 FAVORABLE ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION Transfers to Other Funds (310000) Bldg Authority (Debt) $1,440,000.00 $1,524,000.00 $1,524,000.00 0.00% Capital Improvement Prog. And Capital Acquisitions 5,500,000.00 6,758,058.00 6,758,058.00 0.00% Major Projects - 3,671,938.00 3,671,938.00 0.00% One time appropriations for implementation of Financial system. CLEMIS 1,616,500.00 1,634,660.00 1,634,860.00 0.00% Information Technology 2,584,000.00 4,600,365.00 4,600,365.00 0.00% Fire Records Management 373,800.00 382,556.00 382,556,00 Oak. Enhancement-Community Partnership 55,700.00 55,700.00 55,700 00 - Total $ 11,570,000.00 $18,627,477.00 $18,627,477.00 $ - 0.00% TOTAL NON-DEPT. APPROPRIATIONS $ 44,463,755.00 $ 44,135,295.81 $ 44,105,651.81 $ 29,644.00 0.07% TRANSFER TO GENERAL PURPOSE FUNDS (310000) Health Fund $ 24,046,218.00 $ 24,660,469.37 $ 24,660,469.37 Juvenile Maintenance Fund 16,302,953.00 18,804,097.12 18,804,097 12 Social Welfare Fund 15,000.00 15,000.00 15,000.00 $40,364,171.00 $43,479,566.49 $43,479,566.49 $ TOTAL EXPENDITURES $ 84,827,926.00 $ 87,614,862.30 $ 87,585,218.30 $ 29,644.00 0,03% 90.xls 0812412005 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS/WORKFORCE DEVELOPMENT AMOUNT ADOPTED AMENDED FY 2005 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Workforce Development _ - Controllable Personnel $ - $ - $ - $ - Controllable Operating 35,000.00 35,000.00 20,000.00 15,000.00 42.86% Fay. based on expected level of charges to the General Fund for Non-Controllable Operating - - - - unallowable Federal and State workforce development grant costs. _ $ 35,000.00 $ 35,000.00 $ 20,000.00 $ 15,000.00 42.86% Department Total Controllable Personnel $ - $ - $ - $ - Controllable Operating 35,000.00 35,000.00 20,000.00 15,000.00 42.86% Non-Controllable Operating - - - - $ 35,000.00 $ 35,000 00 $ 20,000.00 $ 15,000.00 42.86% 08/19/2005 Controllable Operating Non-Controllable Operating COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2005 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 69,385.00 107,961.92 150,861.92 (42,900.00) -39.74% - Unfav. Professional Services ($8,200) due to veterinary services, Animal Supplies ($10,400) due to contractual dispute with supplier and Medical Supplies ($24,300) as a result of spaying/neutering animals before leaving the shelter. 519,357.00 613,877.32 613,877.32 0.00% $ 2,280,484.00 $ 2,392,581.24 $ 2,404,681.24 $ (12,100 00) -0.51% Circuit Court Probation Controllable Personnel $ - $ - $ - $ - 0.00% Controllable Operating 42,539.00 43,625.19 43,625.19 - 0.00% Non-Controllable Operating 792,735.00 796,818.92 796,818.92 - 0.00% $ 835,274.00 $ 840,444.11 $ 840,444.11 $ 0.00% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Operating Transfer Out $ 10,037,550.00 $ 9,926,057.00 $ 9,778,057.00 $ 148,000.00 1.49% 1,653,763.00 1,938,383.27 2,011,383 27 (73,000.00) -3.77% 3,329,791.00 3,643,898.81 3,643,898.81 0.00% 60,000.00 75,500.00 $ 15,081,104 00 $ 15,583,839.08 $ 15,433,339.08 $ 7500000 0,48% 08/24/2005 Administration Controllable Personnel Controllable Operating Non-Controllable Operating 4,389,282.00 2,928,465.00 4,730,857.29 3,512,942.27 4,730,857.29 3,565,942.27 Controllable Operating Non Controllable Operating 0.00% - (53,000.00) -1.51% - (Unfav.) Telephone Communications a budget amendment is recommended. $ 16,807,044.00 $ 16,956,307.28 $ 16,656,307 28 $ 300,000.00 1.77% $ 34,780,126.00 $ 34,747,386 00 $ 33,247,386.00 $ 1,500,000.00 4.32% 15,157,477.00 16,203,354.70 16.593,354.70 (390,000 00) -2.41% COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2005 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 189,028.00 $ 189,028.00 $ 189,028.00 0.00% - 7,473,634.00 8,116,612.25 8,506,612.25 (390,000.00) -4.80% - Private Institutions expense is projected to be unfav. Currently pursuing this matter with the State Department of Human Services. 10,835.00 10,835.00 10,835.00 0.00% - $ 7,673,497.00 $ 8,316,475.25 $ 8,706,475.25 $ (390,000.00) -4.69% Health Controllable Personnel $ 23,497,338 00 $ 23,443,126.00 $ 22,243,126.00 $ 1,200,000.00 5.12% - Favorable turnover, partially offset by (Unfav.) overtime ($198,735). Unfavorability is due to high activity in Environmental Health, ($132,150), Health Bioterrorism, ($51,200), and the Clinic, ($15,385) $ 30,815,085.00 $31,686,925.56 $30,539,925.56 $ 1,147,000 00 3.62% 300,000 00 Children's Village Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating $ 11,093,760.00 $ 11,115,232.00 $ 10,815,232.00 $ 3,294,561.00 3,355,885.16 3,355,885.16 2,418,723.00 2,485,190.12 2,485,190.12 2.70% - Turnover. 0.00% 0.00% Non-Controllable Operating 5,358,023.00 6,008,967 39 6,061,96(.39 (53,000.00) -0.88% $ 55,295,626.00 $ 56,959,708,09 $ 55,902,708.09 $ 1,057,000.00 1.86% 08/24/2005 $ 352,818.00 $ 352,818.00 $ 360,118.00 $ (7,300.00) 9,525.00 9,525.00 2,525.00 7,000.00 52,584.00 58,611.00 60,311.00 (1,700.00) 5 414,927.00 $ 420,954.00 $ 422,954.00 $ (2,000.00) -0.48% -2.07% - Unfav. Salaries and Fringe Benefits due to temporary double-filling position prior to employee retirement. A budget amendment is recommended. 73.49% - Fay. Appraisal Fees $5,000 based on level of land sale activity and fay. Travel & Conference based on anticipated usage. -2.90% - Unfav. Print Shop for printing of annual facilities report. A budget amendment is recommended. 855,974.00 $ 107,400.00 90,765.42 1,054,139.42 $ 1,216,092.00 $ 109,925.00 151,076.42 1,477,093.42 $ COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES FACILITIES MANAGEMENT ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2005 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating Facilities Engineering Controllable Personnel Controllable Operating Non-Controllable Operating Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $ 931,774.00 $ 931,774.00 $ 107,400.00 91,932.00 $1,131,106.00 $1,132,939.42 $ $1,284,592.00 $1,284,592.00 $ 116,925.00 116,925.00 144,516.00 152,376.42 $1,546,033.00 $1,553,893.42 $ 75,800.00 8.14% - Fav. Salaries, Overtime and Fringe Benefits for time charged to Airport T-Hangar Capital Project. 0.00% - 3,000.00 3.20% - Fay. Telephone Communications due to reduced project activity. 78,800.00 6.96% 68,500.00 7,000.00 1,300.00 76,800 00 4.94% 107,400.00 93,765.42 5.33% 5.99% 0.85% 0811912005 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED FY 2005 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Administration Controllable Personnel $ 335,028.00 $ 335,028.00 $ 335,028.00 Controllable Operating 7,900.00 7,900.00 7,900.00 Non-Controllable Operating 7,934.00 7,934.00 7,934.00 $ 350,862.00 $ 350,862.00 $ 350,862.00 $ Purchasing Controllable Personnel $ 977,087.00 $ 977,087.00 $ 977,087.00 Controllable Operating 31,742.00 33,818.40 33,818.40 Non-Controllable Operating 144,992.00 155,508.62 155,508.62 $ 1,153,821.00 $ 1,166,414.02 $ 1,166,414.02 $ Equalization Controllable Personnel $ 7,075,113.00 $ 7,071,888 00 $ 6,871,888.00 $ 209,000.00 2.83% Turnover Controllable Operating 266,265.00 371,231.87 371,231.87 000% Non-Controllable Operating 1,412,424.00 1,828,393.34 1,828,393 34 0.00% Transfer Out - 0.00% ---- _ $8,753,802.00 $9,271,513.21 $9,071,513.21 $200,000.00 2.16% Fiscal Services Controllable Personnel $ 5,255,788 00 $ 5,248,217.00 $ 5,168,217.00 $ 80,000.00 1.52% Turnover Controllable Operating 149,665.00 208,745.80 208,745.80 0.00% Non-Controllable Operating 1,500,767.00 1,909,059.89 1,909,059.89 0.00% - $ 6,906,220.00 $ 7,366,022 69 $ 7,286,022.69 $ 80,000.00 1.09% Reimbursement Controllable Personnel $ 2,144,968.00 $ 2,140,003.00 $ 2,120,003.00 $ 20,000 00 0.93% Turnover Controllable Operating 79,610.00 85,067.00 85,067.00 0.00% Non-Controllable Operating 575,263.00 609,013.89 609.013.89 0 00% Transfer Out - $ 2,799,841.00 $ 2,834,083.89 $ 2,814,083.89 $ 20,000.00 0.71% Department Total Controllable Personnel $ 15,787,984.00 $ 15,772,223.00 $ 15,472,223.00 $ 300,000.00 1.90% Controllable Operating 535,182.00 706,763 07 706,763.07 - 0.00% Non-Controllable Operating 3,641,380.00 4,509,909.74 4,509,909.74 - 0.00% Transfer Out _ - 0.00% $ 19,964,546.00 $ 20,988,895.81 $ 20,688,895.81 $ 300,000.00 1.43% EXPLANATION OF SIGNIFICANT VARIANCES 08/24/2005 $ 1,016,417.00 663,464.00 907,833 00 5,000.00 $ 2,592,714.00 $ 988,684.00 664,034.00 910,446.68 74,100.00 $ 2,637,264.68 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES LIBRARY BOARD ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2005 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Controllable Personnel Controllable Operating Non-Controllable Operating Transfer Out Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Transfer Out $ 966,884.00 $ 21,800.00 2.20% Turnover $ 664,034.00 0.00% $ 910,446.68 0.00% $ 74,100.00 0.00% $ 1,016,417.00 $ 988,684.00 $ 966,884.00 $ 663,464.00 664,034.00 664,034.00 907,833.00 910,446.68 910,446.68 5,000.00 74,100.00 74,100.00 --------- ------- -------------- $ 2,592,714 00 $ 2,637,264.68 $ 2,615,464.68 $ 21,800.00 $ 2,615,464 68 $ 21,800.00 0.83% 21,800.00 2.20% 0.00% 0.00% 0.00% 0.83% 08/19/2005 ADOPTED BUDGET AMENDED BUDGET $ 2,403,024.00 $ 180,099.60 208,600.00 42,400.00 $ 3,483,342.00 $ 3,584,312.07 $ 3,333,312.07 $ $ 3,483,342.00 $ 3,584,312.07 $ 3,333,312.07 $ 251,000.00 7.00% 251,000.00 7.00% Division Total Department Total COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES COUNTY TREASURER AMOUNT FY 2005 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 2,650,124.00 183,290.00 Non-Controllable Operating 649,928.00 Administration Controllable Personnel Controllable Operating $ 2,611,624 00 222,499.60 750,188.47 7.99% Turnover. 19.06% Fay. Due largely to decreased usage of Data Proc. & Office Supplies, and lower travel and conference. 750,188.47 0.00% 08/19/2005 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES SHERIFFS OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2005 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 12,847,997.00 $ 9,032,686.25 $ 9,032,686.25 $ 0.00% Emergency Prep., Training & Comm. Controllable Personnel Controllable Operating Non-Controllable Operating Transfer Out $ - $ 4,324,537.00 $ 4,124,537.00 $ 200,000.00 4.62% - 89,407.40 89,407.40 0.00% . 190,697.00 190,697.00 0.00% - 0.00% Fav overtime $200,000 due to a lower than anticipated need. Department Total Controllable Personnel Controllable Operating Non-Controllable Operating transfer Out - $ 4,604,641.40 $ 4,404,641.40 $ 200,000.00 4.34% $ 87,039,727.00 $ 87,592,469.00 $ 88,322,469.00 $ (730,000.00) -0.83% 10,334,185.00 $ 11,832,210.68 $ 11,866,210.68 (34,000.00) -0.29% 14,893,944.00 $ 15,381,002.88 $ 15,381,002.88 0 00% 31,003.00 $ 297,446.00 297,446.00 0.00% $112298,859.00 $ 115,103,128.56 $ 115,867,128.56 $ (764,000 00) -0.66% 0812412005 Administration Controllable Personnel Controllable Operating $ 2,218,525.00 $ 2,212,431.00 $ 2,217,431.00 $ 835,408 00 1,823,284.14 $ 1,748,784.14 (5,000.00) 74,500.00 1,850,201.00 0.00% 0.00% Non-Controllable Operating Transfer Out 1,912,113.17 $ 1,912,113.17 14,000.00 $ 14,000.00 3.03% 20.07% 0.00% 3.13% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% $ 2,294,947 00 $ 2,293,132.00 $ 2,293,132.00 2,758.00 52,758.00 52,758.00 $ 2,297,705.00 $ 2,345,890.00 $ 2,345,890.00 $ $ 1,531,949.00 $ 1,528,607.00 $ 1,528,607.00 7,291.00 7,291.00 7,291.00 1.81% COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMOUNT AMENDED FY 2005 FAVORABLE BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -0.23% Unfav. due to increased use of overtime 4.09% Favorable Extradition Expense $30,000, Reproductions $5,000, Printing $10,000, Witness Fees and Mileage $10,000 due unfavorable Personal Mileage ($5,500). in Case Records, Filing Fees $5,000, Microfilming and Professional Services $20,000 and to case requirements. Partially offset by 69,500.00 1.17% 250,000.00 10,000.00 $ 8,059,862.00 $ 260,000.00 Litigation Controllable Personnel Controllable Operating Non-Controllable Operating Warrants Controllable Personnel Controllable Operating Non-Controllable Operating Appel late Controllable Personnel Controllable Operating Non-Controllable Operating $ 4,904,134.00 $ 5,961,828.31 $ 8,285,413 00 $ 8,263,892.00 49,824.00 49,824 00 6,146.00 6,146.00 $ 8,341,383.00 $ 8,319,862.00 $ 5,892,328.31 $ 8,013,892.00 39,824.00 6,146.00 Turnover Favorable Personal Mileage $ 1,539,240.00 $ 1,535,898.00 $ 1,535,898.00 $ 0.00% Department Controllable Personnel Controllable Operating Non-Controllable Operating Transfer Out $14,330,834.00 $14,298,062.00 $14,053,062.00 895,281.00 1,933,157.14 1,848,657.14 1,856,347.00 1,918,259.17 1,918,259.17 14,000.00 14,000.00 245,000.00 84,500.00 1.71% 4.37% 0,00% 0.00% $17,082,462.00 $18,163,478.31 $17,833,978.31 $ 329,500.00 08/19/2005 92,400.00 10,000.00 66.27% - Turnover. 14.22% Fay visiting judge expense. 0.00% Total Division 1 - Novi $ 4,959,863.00 $ 5,064,016.23 $ 5,012,016.23 $ $ 1,643,630.00 $ 1,643,630.00 $ 1,524,430.00 $ 554,457.00 608,185.79 636,685.79 52,000.00 119,200.00 (28,500.00) Division 2 - Clarkston Controllable Personnel Controllable Operating COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2005 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Controllable Personnel $ 139,42060 $ 139,420.00 $ 47,020.00 $ Controllable Operating 70,300.00 70,300 00 60,300.00 Non-Controllable Operating - $ 209,720.00 $ 209,720.00 $ 107,320.00 $ 102,400,00 48.83% Division 1 - Novi Controllable Personnel Controllable Operating $ 3,603,107.00 $ 3,588,807.00 $ 3,545,007.00 $ 922,450.00 1,005,628.00 997,428.00 43,800.00 1.22% - Turnover. 8,200.00 0.82% - Fay. due to bank charges, Tmg Psych & Med Exam, paritally offset by Charge Card Fee more payments are being made by credit cards. Non-Controllable Operating 434,306.00 469,581.23 469,581,23 0.00% 1.03% 7.25% - Turnover. -4.69% - Unfav. Due to increasing use of Defense Ally Fees for Court appointed atty., partially offset by incrd rev. from Refund Fees PD Def. Ally, also lower Juror Fees & Mileage, and Travel and Conference, partially offsety by Charge Card Fee increasing use of charge cards to pay fines and costs. A budget amendment is recommended. Non-Controllable Operating 193,096.00 246,276.08 246,276.08 0.00% Total Division 2- Clarkston $ 2,391,183.00 $ 2,498,091.87 $ 2,407,391.87 $ 90,700.00 3.63% Division 3 - Rochester Hills Controllable Personnel $ 3,445,560.00 $ 3,391,060.00 $ 3,366,960.00 $ 24,100.00 071% - Turnover. Controllable Operating 416,172,00 418,678.98 427,778.98 (9,100.00) -2.17% - Unfav. Juror Fees & Mileage and charge card fees, partially offset by reduced travel and conference. A budget amendment is recommended. Non-Controllable Operating 999,317.00 1,090,215.20 1,090,215.20 0.00% $ 4,861,049.00 $ 4,899,954 18 $ 4,884,954.18 $ 15,000.00 0.31% Division 4 - Troy Controllable Personnel Controllable Operating $ 2,216,937.00 $ 2,214209.00 $ 2,133,509.00 $ 80,700.00 533,558.00 539,793.00 533,993.00 370,029.62 370,029.62 3.64% - Turnover. Fav. due to office supplies, Training Psych, & Med. Exams as judges are not ordering as 1.07% many as in the past: partially offset by Defense Atty. Fees, and charge card fees. 0.00% 5,800.00 Non-Controllable Operating 341,894.00 $ 3,092,389.00 $ 3,124,031.62 $ 3,037,531.62 $ 86,500.00 Department Total Controllable Personnel $ 11,048,654.00 $ 10,977,126.00 $ 10,616,926.00 $ 360,200.00 3.28% Controllable Operating 2,496,937.00 2,642,585.77 2,656,185 77 (13,600.00) -0.51% Non-Controllable Operating 1,968,613 00 2,176,102.13 2,176,102.13 0.00% $ 15,514,204.00 $ 15,795,813.90 $ 15,449,213.90 $ 346,600.00 2.19% 2.77% 08/24/2005 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT GENERAL FUND / GENERAL PURPOSE REVENUES Amount Adopted Amended FY 2005 Favorable Budget Budget Forecast urLibiorgilej. Percent Total Juvenile Maintenance Fund $ 4,202,841.00 $ 4,202,841 00 $ 3,392,841.00 $ (810,000.00) -19.27% Total General Purpose - Charges for Svcs. $ 7,329,089.00 $ 6,182,647.00 $ 5,372,647.00 $ (810,000.00) -13.10% INVESTMENT INCOME Social Welfare Fund $ - $ - $ - $- 0.00% Total General Purpose - Investment Incomi $ - i - $ - $ - OTHERREV_ENUES Health Fund Health Division $ - $ - $ - $- 0.00% Total Health Fund $ - $ - $ - $- 0.00% Juvenile Maintenance Fund Circuit Court $ - $ - $ - $ - Children's Village $ - $ - 0,00% Total Juvenile Maintenance Fund $ - $ - $ - $- 0.00% Total General Purpose - Other Revenues $ $ - $ - $ 0.00% SUB-TOTAL GENERAL PURPOSE FUNDS $ 20,926,508.00 $ 21,012,253.00 $ 20,712,253.00 $ (300,000.00) -1.43% TRANSFERS (In) Non-Department - Public Health Fund $ 24,046,218.00 $ 24,660,469.37 $ 24,660,469.37 0.00% Non-Department - Juvenile Maintenance Fu 16,302,953.00 18,804,097.12 18,804,097.12 000% Non-Department - Social Welfare Fund 15,000.00 15,000.00 15,000.00 0.00% Total General Purpose - Transfers In (Out $ 40,364,171.00 $ 43,479,566.49 $ 43,479,566.49 $- 0.00% Less: Non-Departmental Transfers In (Out $ (40,364,171.00) $ (43,479,566.49) $ (43,479,566.49) $ 0.00% Explanation of Significant Variances PLANNED USE OF FUND BALANCE General Fund - Encumbs & Carried Fwds $ - $ 875,967.81 $ 875,967.81 0 00% General Fund - Prior Years Balance 3,099,668 00 15,267,086.05 15,267,086.05 0.00% Use of Budget Transition and approved projects. Gen. Purpose - Encumbs & Carried Fwds - PH 171,844.19 171,844.19 0.00% Gen. Purpose - Encumbs & Carried Fwds - JM 31,074.16 31,074 16 0.00% Total Planned Use of Fund Balance $ 3,099,668.00 $ 16,345,972.21 $ 16,345,972.21 $- 0.00% TOTAL GOVERNMENTAL RESOURCES $ 376.845,339.00 393,902,032.28 '5 397,901.832.28 $ 3,999,800.00 1.02% -r Sheriff - Administration Sheriff - Corrective Services Sheriff - Corrective Services Satellite Sheriff - Patrol Services Sheriff - Technical Services Board of Commissioners Library Board Drain Commissioner Non-Departmental Total General Fund - Charges for Services $ Adopted Amended FY 2005 Budget Budget Forecast 1,000.00 1,000.00 15,200.00 2,304,206.00 2,915,817 00 4,008,817.00 2,357,900.00 2,318,489.00 1,809,589.00 (508,900.00) 27,816,038 00 28,242,414.00 28,156,414.00 (86,000.00) 707,102.00 707,102.00 597,102.00 (110,000 00) 8,000.00 8,000.00 4,200.00 (3,800.00) 31,800.00 51,200.00 99,400 00 48,200.00 1,870,821.00 1,870,821.00 1,665,821.00 (205,000.00) 0.00% 0.00% 100.00% 15,000.00 6,000.00 15,000.00 $ 6,000.00 - - - - 100.00% - - - 100.00% 1,000.00 1,000.00 1,000.00 - 000% 400.00 400.00 100.00% Fay due to Cash Overages, and receipts of Prior Yrs. Bal. - 100.00% - 100.00% COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT GENERAL FUND / GENERAL PURPOSE REVENUES Amount Favorable funfavorablel Percent Explanation of Significant Variances 14,200.00 1420,00% Fav $4,600 due to mileage reimbursement being higher than anticipated related to process serving and $9,600 in Registration Fees due to a change in the Sex Offender Registration law. 1,093,000.00 37.49% Fay $950,000 due to diverted felon payments being higher than anticipated. Changes in state law have not yet effected this revenue. $96,000 Inmate Board & Care, $75,000 Reimb Court Services, $72,000 Reimb Salaries due to increased population Offset by ($10,000) Hospital Cost Recovery and ($90,000) MIL Third Offense. -21.95% Unfav ($508,900) due to Board and Care recovery being less than anticipated. Work release facility is not at full capacity. -0.30% Unfav ($86,000) due to Reimb Salaries being less than anticipated offset by related reduction in Overtime expense. -15.56% Unfav ($110,000) due to dispatch revenue being less than anticipated. The county no longer provides fire dispatching for Holly Township. -47.50% Per Diem actual revenue as offset to expenditure. 94.14% Unfav. Copier Machine Revenue ($4,300) offset by Fav. Misc. Revenue for Computer screen copies $6,500 and Reimb of Operating Costs $46,000 related to the Library for the Blind. -10.96% Unfav - Plat Service Fees ($5,000) decrease due to change from subdivision construction to condominium site development, which is less costly to do and reduces the number of Plat Fees that can be charged. Unfav - Soil Erosion Fees ($200,000) as accounts under the new permit fee systrem are projected to be lower than anticipated. -19.35% Reduced revenue from Commission on public telephones per revised contract. 1,550,000.00 1,550,000.00 1,250,000.00 (300,000.00) 76,726,228.00 $ 79,572,927.00 $ 82,435,327.00 $ 2,862,400.00 3.60% INVESTMENT INCOME District Courts Clerk/Register of Deeds Non-Departmental Total General Fund - Investment Income $ 26,500.00 $ 26,500.00 $ 11,900.00 $ 3,700.00 3,700.00 3,700.00 1,400,000.00 1,400,000.00 2,900,000.00 1,430,200.00 $ 1,430,200.00 $ 2,915,600.00 $ (14,600.00) -55.09% Investment activity lower than anticipated. 0.00% 1,500,000.00 107.14% Fay. Due to moderate increase in interest rates. 1,485,400.00 103.86% OTHER REVENUES Emergency Response & Preparedness $ 15,000.00 $ Support Services - Materials Mgmt 6,000 00 Community Corrections - Ad min Animal Control Planning & Econ Dev Clerk - Register of Deeds Treasurer District Court Circuit Court Probate Court CHARGES FOR SERVICES County Executive Administration Emergency Response & Preparedness Auditing Equalization Purchasing Reimbursement Support Services Human Resources MSU Extension Animal Control Medical Examiner Economic Dev & Comm Affairs - Admin Planning & Economic Development Svcs. Clerk - County Clerk FY 2005 Forecast Amount Favorable unfavorablel Percent Explanation of Significant Variances (Unfav.) due to limited use of mannequins for training. Unfav due to accounting change for purchasing card rebate. See Purchasing. Fay. Due to contract with City of Southfield for Equalization services. Fav. Due to purchasing card rebates and contract rebates from Comerica, Office Max/Boise Cascade and University Business Interiors/AREA. Fav. Court Ordered Board & Care $8,000, Reimb Contracts $2,000, Reimb Filing Fees $2,000 and Tax Intercept Fees $34,000 due to clients' increased use of credit cards to pay debts. Fav. due to additional vending machine commissions. Unfav. Reimb of General Program costs. Fav. Sale of Licenses $29,500, Misc Fees $6,500 offset by Unfav. Service Fees ($22,100) all based upon number of clients using services. -12.59% Unfav. Medical Services ($8,000), Misc Fees ($23,400) and Genesee Contract for autopsies ($91,400) all based upon service being utilized. -62.78% Unfav, reflects consolidation of NO HAZ program collection events. Variance is largely offset by fay. NO HAZ expense. 0.00% 8.47% Fay. $107,000 due to change in state law for the issuance of gun permits, Photostat purchases $108,000 higher than anticipated, Photographs $23,000 due to the number of CCW Permit and Passport photos, Interest on Investments $100,000 reflects departments portion of investment pool, offset ($65,000) and ($35,000) from fewer Bonds and Surety Bonds being forfeited and ($35,000) from a reduction in motion fees. 852,600.00 (122,800.00) 118,092.00 (199,200.00) 150,000.00 2,599,900.00 203,000.00 151,500.00 0.00% 1,000.00 (2,000.00) -66.67% 66,200.00 (7,800.00) -10.54% 2,566,322.00 56,000.00 223% 27,400.00 12,500.00 83.89% 371,000 00 46,000.00 14.15% 168,000.00 25,000.00 17.48% 800.00 0.00% 57,900.00 (10,200.00) -14.98% 676,285.00 13,900.00 2.10% 197,800 00 23,200.00 16,201,612.00 1,951,000.00 17,800 00 174,600.00 12,747,800.00 14,250,612.00 COUNTY OF OAKLAND FY 2005 THIRD QUARTER FORECAST REPORT GENERAL FUND I GENERAL PURPOSE REVENUES Adopted Budget $ 151,500.00 $ 3,000.00 74,000.00 2,434,347.00 14,900.00 325,000.00 143,000.00 800.00 68,100.00 662,385.00 975,400.00 380,806.00 150,000.00 2,396,900.00 Amended Budget 151,500.00 $ 3,000.00 74,000.00 2,510,322.00 14,900.00 325,000 00 143,000.00 800.00 68,100.00 662,385.00 975,400.00 317,292.00 150,000.00 2,396,900.00 Clerk - Register of Deeds Clerk - Elections 13.29% Fay. $6,400 due to an increase in election documents that were filed late, $7,000 from an increase in the number of voter registerations processed, reimbursement from local school districts $16,500 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. 13.69% Fav. due to increased real estate activity that has affected Chattel Mortgages $8,000, Land Transfer Tax $1,400,000 and Mortages $600,000. Enhanced Access Fees $90,000 due to higher than anticipated online access, Tract Index $17,000 and Remonumentation Fee $10,000. Offset by ($150,000) in Recording Fees, ($4,000) in Plat Service Fees, ($13,000) in Miscellanous and ($7,000) in Tax Liens Cert of Release. M.R. #05063 - 04/14/2005 Dept. Info Tech - Groveland Twp. Fire Records M.R. #05066 - 04/14/2005 Sheriff / BOG/Library - Transfer of Jail Library Positions M.R. #05072 - 04/14/2005 Sheriff - Marine Safety Program Gram Acceptance M.R. #05076 - 04/28/2005 County Executive - ERP - Fleet Expansion M.R. #05077 - 04/2812005 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 M.R. #05098 - 05/26/2005 Sheriff - Southfield Detention Facility Operating Agreement 8,756.00 $ (27,733.00) $ 35,000.00 $ 165,200.00 $ 450,000.00 $ 117,600.00 $ 56,000.00 $ (39,411.00) $ 2,697,025.00 521,725.00 14,500.00 156,800.00 1,500,000.00 504,000.00 FY 2005 BUDGET AMENDMENTS TOTAL AMENDED BUDGET AS OF 03/31/2005 (2ND QUARTER) $ 3909 4629 • 413 28 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 $ (25,630.00) M.R. #05101 - 06/16/2005 Information Technology - Revise @ccess Oakland Fee Schedule M.R. #05117 - 06/30/2005 Sheriff - Lyon Twp Law Enforcement Contract TOTAL AMENDED BUDGET AS OF 06/30/2005 (3rd QUARTER) $ 393,902,032.28 b BUDGET AMENDMENTS M.R. #04287 - 10/21/2004 * Management & Budget - E-Financial System - Phase II M.R. #04317 - 11/18/2004 Human Services - SAMSHA Grant Acceptance FY 2005 BUDGET AMENDMENTS FY 2005 BUDGET AS ADOPTED $ 376,845,339.00 $ 3,671,938.00 $ 17,500.00 M.R. #04318 - 11/18/2004 $ 68,245.00 Human Services - MDEQ Reimbursement Agreement M.R. #04313 - 11/18/2004 $ 50,000.00 Board of Commissioners - Alliance of Coalitions of Healthy Communities M.R. #04329 - 11/18/2004 $ 72,978.00 Sheriff & Human Services - FY 2005 Jail Alliance Grant Acceptance M.R. #04311 -11/1812004 $ 378,647.00 Sheriff - Patrol Contract Amendment #2 Commerce Twp. M.R. #04312 - 11/18/2004 * $ 60,000.00 Public Services - OMNI Data Capture Project M.R. #04335 - 11/18/2004 * $ 675,000.00 Information Technology - CLEMIS Community Crimewatch M.R. #04356 - 12/09/2004 * $ 44,800.00 Board of Commissioners - Law Library Computer Equipment Grant M.R. #04341 - 12/09/2004 $ (63,514.00) Community & Economic Development - Delete Account Clerk II Position M.R. #04344 - 12/09/2004 $ 18,750.00 52nd District Court Division II - Sobriety Court Fee M.R. #04349 - 12/09/2004 * $ 725,000.00 Sheriff - Emergency Communications Center Renovation & Equipment M.R. #04367 - 12/09/2004 8,700.00 County Executive/ERP - Hazardous Materials - Emergency Planning Grant Accept. Ruth v Johnson, County Clerk I/ Resolution #05218 September 22, 2005 Moved by Moss supported by Wilson the resolution be adopted. AYES: Douglas, Gershenson, Gregory, Hatchett, Jamian, KowaII, Long, Melton, Middleton, Molnar, Moss, Nash, Palmer, Patterson, Potter, Scott, Wilson, Woodward, Zack, Bullard, Coleman, Coulter, Crawford. (23) NAYS: None. (0) A sufficient majority having voted in favor, the resolution was adopted. Hwy ARRE THEmens RISOLUDON 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 September 22, 2005, with the original record thereof now remaining in my office. In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at Pontiac, Michigan this 22nd day of September, 2005.