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Resolutions - 2006.12.14 - 28115
MISCELLANEOUS RESOLUTION 106254 December 14, 2006 BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2006 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) 2006; and WHEREAS Statement #1 of the Governmental Accounting, Auditing and Financial Reporting Standards requires that encumbrances be treated as a reserved fund balance at the year-end and that such amounts be re-appropriated in the subsequent year in order to be available for expenditure; and WHEREAS the results of operations after consideration of expenditures, accruals, encumbrances, appronriations 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 2006 General Fund actual revenue exceeded budgeted revenue by $1,033,336.41; and WHEREAS FY 2006 General Fund actual operating expenditures and transfers were less than budgeted operating expenditures and transfers by $7,139,427.95, rendering overall operating revenues in excess of expenditures for FY 2006 by $8,172,764.36; and WHEREAS the following reserves have been created: $291,107.11 for General Fund/General Purpose operations to cover encumbrances and pre-encumbrances obligated through the end of FY 2006, $951,790.99 to cover pre-payments, $269,790.00 for payroll and petty cash; and WHEREAS a designated fund balance, in the amount of $9,000,000 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 $3,500,000 would cover the estimated Phase III and beyond implementation costs; and WHEREAS $3,588,632.69 of previously budgeted but unspent funds, designated for carry forwards in the General Fund is requested to be appropriated to departments for use, 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. $4,000,000 has 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 $2,985,000 has been established to continue funding anticipated improvements recommended as a result of the study; and WHEREAS, pursuant to M.R. 489283, 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 apnroved projects; and WHEREAS a designated fund balance of $3,000,000 is established for general system enhancements for county computing systems which will be reviewed and appropriated as specific projects; and FINANCE COMMITTEE Motion carried on a roll call vote with Rogers, Jamian and Coulter absent. WHEREAS a designated fund balance of $2,500,000 is established to fund the consolidation of Drain Commissioner software programs for permitting, maintenance management, inventory tracking and work order management; and WHEREAS, due to 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 COPS MORE grant program implementation is coming to a close in fiscal 2007 and several of the central server components (which have been functioning since 200C) are aging; a designated fund balance of $1,086,000 has been established to replace these central components in the near future; and WHEREAS a designated fund balance in the amount of $100,000 has been established to support the continuing development of a county-wide Fire Records Management system by adding additional functionality in the form of mobile fire inspection capabilities; and WHEREAS due to recent economic conditions and an increased number of foreclosures on properties in Oakland County; a designated fund balance of $500,000 has been established to cover costs related to Tax Tribunal appeals; 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, 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; designated fund balance in the amount of $38,166, reflecting the remaining Library Fund balance, has been included for the Library's use, including partial financial support for one (1) full-time position; and WHEREAS the designation for the County Library will we spent down during FY 2007, the Library Board must come up with a plan to support the position without a transfer from the General Fund; 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 a designated fund balance, in the amount of $200,000, has been created to cover anticipated Human Resources - Legal Expenses associated with union grievances and Sheriff's 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 workforce planning; and WHEREAS the Board of Commissioners has recommended establishing 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 $9,000,000 has been established for FY 2007 and $7,000,000 for FY 2003, to cover the Annual Required Contribution (ARC) that the County's actuary has determined must be made to the VEBA fund, should the County not be able to issue OPER bonds or Treasury certificates; and WHEREAS a designated fund balance, in the amount of $750,000, 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 such as the Avian Flu, the County has taken a proactive approach by establishing a designated fund balance, in the amount of $1,200,000, in response to such an occurrence; and WHEREAS $40,000 is being designated for a mileage rate increase effective January 1, 2007 which is tied to a rate increase approved by the Internal Revenue Service; and WHEREAS $125,000 is designated to purchase ergonomic equipment for staff which may help reduce repetitive strain injuries; and WHEREAS the County may be in need of professional services to help with Business Continuity Planning and $250,000 is designated for this purpose; and WHEREAS the Drain Commissioner's Office received a planning grant on behalf of the Strategic Water Initiative and if the plan is not implemented then the grant must be repaid and a designated fund balance is established for $600,000 in the event that the grant must be repaid; and WHEREAS $250,000 is designated to purchase replacement radios for county staff in non public safety areas; and WHEREAS $1,000,000 is designated to fund conversion and upgrades to the District Court System software, required in order to match State Court mandates; and WHEREAS based cn a study by the department of Human Resources, an additional $320,000 is designated to cover emergency salary costs for FY 2007; and WHEREAS $400,000 is designated for the Jail Video Visitation project; and WHEREAS $400,000 is designated for purchase and installation of surveillance cameras around County assets; of which $400,000 is for towers, Drain pump stations, etc., in order to discourage theft and malicious destruction (estimated at $125,000 for costs arising from otherwise lapsing federal homeland security grants); and WHEREAS $500,000 is designated to explore the development of an imaged document storage system which would reduce the need for record retention space and speed the processing of vendor invoice payment; and WHEREAS $1,500,000 is designated to explore the development of a 311 Contact Center project; and WHEREAS $600,000 is designated to provide software support for the Jail Management System project; and WHEREAS $2,800,000 is designated to replace outdated Mobile Data Computers; 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; the designated fund balance has been updated to reflect balance of funds available for future years ($8,280,015); and WHEREAS on September 6, 2006, Parks and Recreation Commission approved requested amendments to the Parks and Recreation expenditure budget to re- appropriate funds between line items and Parks; and WHEREAS an appropriation of $469,000 is necessary to transfer funds to the Motorpool fund to cover negative unrestricted net assets; and WHEREAS a donation was received by the Sheriff totaling $571 from Target on behalf of the K-9 program; and WHEREAS donations have been received by the Medical Care Facility - $18,055.37 from various sources per the attached schedule; Planning and Economic Development Services - $400; Community Partnerships Fund $31,800; and WHEREAS donations have been received by Oakland County Restricted Funds totaling $64,694.99, which includes the following funds: Animal Control Legacy, Medical Examiner Family Grief Counseling, Medical Examiner Library Donation, No Haz Waste Donations, Children's Village Donation, Probate Court Trust, and the Easter Egg Hunt; and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmates accounts on transactions billed in excess of ability to pay as well as approve the write-off of any bad debts in excess of $1,000; and WHEREAS write-offs for Inmate Accounts totals $540,310; and WHEREAS write-offs for the Clerk/Register of Deeds office deemed uncollectible amounts to S2,133.25; and WHEREAS the Fiscal Services Division requests approval to write-off accounts on behalf of the Health Division totaling $1,714.51 for the difference between fee charged for lead testing and the actual payment received from insurance companies; and WHEREAS Auditing, Fiscal Services and Medical Care Facility identified $404,292.84 in uncollectible accounts for Medical Care Facility services provided in FY 2004 and prior and recommends these amounts be written off since several methods in attempt to collect these debts have been unsuccessful. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accept the report of operations for Fiscal Year 2006 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 2007 General Fund / General Purpose Budgets be amended to include $435,186.35 in 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 2006 activity $8,172,764.36) Add to General Fund Balance: Prior Years Encumbrances & Carried Forwards Decrease in Payroll & Petty Cash County Library Fire Records Management Emergency Operations Center Upgrade Jail Alternative Startup Avian Flu/Pandemic Response Financial System Phase III Building and Liability Fund Security Enhancements IT Thin Client VEBA 2006 Veteran's Cemetery Road Adjusted total Including Additions Deduct from General Undesignated Fund Balance: Increase in Prepaids Mobile Data Computers 311 Contact Center District Court System Conversion Jail Management System Drain - Strategic Water Initiative Loan Imaged Document Storage System Jail Video visitation Emergency Salaries Business Continuity Planning Mileage Increases Ergonomic Equipment Non Public Safety Radios Surveillance Cameras VEBA 2007 VEBA 2008 Carry Forwards Capital Reserve Future Technology Replacement Total Subtractions to General Fund Balance Adjusted Total including Additions/Subtractions Undesignated Fund Balance At Beginning of Year Undesignated Fund Balance at the End of Year $ 1,487,185.21 725.00 28,455.00 891,244.00 20,760.00 750,000.00 300,000.00 500,000.00 1,000,000.00 15,000.00 2,000,000.00 6,000,000.00 96,870.00 $13,090,239.21 $( 353,694.17) ( 2,800,000.00) ( 1,500,000.00) ( 1,000,000.00) ( 600,000.00) ( 600,000.00) ( 500,000.00) ( 400,000.00) ( 320,000.00) ( 250,000.00) 40,000.00) ( 125,000.0C) ( 250,000.00) ( 400,000.00) ( 3,000,000.00) ( 7,000,000.00) 55,235.69) ( 2,000,000.00) ( 500,000.00) $(21,693,929.86) $( 122,192.91) $ 1,197,376.35 766,450.06 BE IT FURTHER RESOLVED that the nnrn1er1h1p debts, as recommended by Auditing Division and Department of Management and Budget as stated above, are authorized to be written off. BE IT FURTHER RESOLVED that $3,588,632,69 from the FY 2006 Designated Fund Balance for Carry Forwards be appropriated in FY 2007, as specified below, for departmental use: 9010101-153010-740135 Non-Dept. RCOC NW Highway Ext. 9010101-153010-788001-20221 Trfr to Public Health Fund Total General Fund Expenditures HEALTH FUND (#20221) Revenue 9090101-134790-695500-10100 Transfer from General Fund Total Health Fund Revenues Expenditures 1060261-134790-731682 Health Div - Satellite Ctrs Total Health Fund Expenditures $ 320,000.00 $ 320,000.00 320,000.00 $ 320,000.00 $ 11,000.00 $ 11,000.00 11,000.00 $ 11,000.00 GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned use of Fund Balance Total General Fund Revenue $ 3,588,632.69 $ 3,588,632.69 Expenditures 1030802-184030-730646 1050402-183020-731570 1060101-133000-731458 1090201-171115-730205 1090201-171000-773630 1090201-171000-731388 1090201-171000-731458 1090201-171115-731458 1090205-171115-731458 2010301-185010-731458 2010301-185010-732165 3020201-121020-750154 3020201-113290-750154 3020301-121020-750154 302 04 01-121020-7 503 99 3010 101-12 1100-73 1822 3010101-121100-750154 30 10 101-12 1100-7 50168 3040101-121080-731822 6010301-14 90 10-7 31458 Support Services Equip Human Resources Recruitment Health and Human Admin - Prof. Sys. Planning and Econ Dev - Bus Recruit Planning and Econ Dev- IT Dev Planning and Econ Dev - Printing Planning and Econ Dev - Prof Svc Planning and Econ Dev - Prof Svc Planning and Econ Dev - Prof Svc Clerk - Prof Svc Clerk - Workshops and Meetings District Court - Exp Equip District Court - Exp Equip District Court - Exp Equip District Court - Office Supplies Circuit Court - Special Projects Circuit Court - Exp Equip. Circuit Court - Exp Equip. Probate Court - Special Projects Drain Commissioner - Prof Svc $ 1,844.00 30,000.00 7,500.00 83,971.94 46,056.00 70,000.00 146,000.00 178,500.00 106,200.00 32,000.00 70,000.00 7,203.00 739.00 1,505.00 8,500.00 65,435.00 150,946.60 15,135.83 7,752.00 557,622.00 1,946,667.00 55,055.32 $ 3,588,632.69 55,055.32 55,055.32 55,055.32 55,055.32 BE IT FURTHER RESOLVED that $320,000 from the FY 2006 Designated Fund Balance for Emergency Salaries be appropriated in FY 2007, as specified below, for departmental use: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned use of Fund Balance Total General Fund Revenue Expenditures 9090101-196030-740058 Emergency Salaries Total General Fund Expenditures BE IT FURTHER RESOLVED that $11,000 from the FY 2006 Designated Fund Balance for Avian Flu Response be appropriated in FY 2007 to the Health Division to purchase hand sanitizers for various departments to help reduce the spread of disease: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned use of Fund Balance Total General Fund Revenue Expenditures 9010101-153010-788001-20221 Transfer to Health Fund Total General Fund Expenditures $ 11,000.00 $ 11,000.00 11,000.00 $ 11,000.00 $ 100,000.00 $ 100,000.00 100,000.00 $ 100,000.00 600,000.00 600,000.00 600,000.00 $ 600,000.00 250,000.00 $ 250,000.00 HEALTH FUND (#20221) Revenue 9090101-133010-665882-10100 Transfer from General Fund Total Health Fund Revenue Expenditures 1060201-133010-750399 Health Div. - Office Supplies Total Health Fund Expenditures BE IT FURTHER RESOLVED that a total of $1,200,000 from the FY 2006 Designated Fund Balances for projects be appropriated in FY 2007 and transferred as stated below to establish projects: Jail Management System $600,000; Surveillance Cameras $400,000; Fire Records Management System $100,000 and Non Public Safety Radios $250,000: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned use of Fund Balance Total General Fund Revenue $1,350,000.00 $1,350,000.00 Expenditures 9010101-115100-788001-53100 Transfer to FRMS $ 100,000.00 9010101-140364-760158 Misc Capital Outlay - Equip. (cameras) 400,000.00 9010101-115150-788001-53600 Transfer to Radio $ 250,000.00 9010101-153010-788001-41411 Transfer to Jail Mgmt Fund 600,000.00 Total General Fund Expenditures $1,350,000.00 FIRE RECORDS MANAGEMENT (FRMS) FUND (#53100) Revenue 1080325-115100-695500-10100 Transfer from General Fund Total FRMS Fund Revenue Expenditures 1080325-115100-750170 Expendable Equipment Total FRMS Fund Expenditures WORK RELEASE/JAIL MGMT./VIDEO CONE FUND (#41411) (Project 100000000363, Activity Proj) Revenue 1040801-148020-695500-10100 Transfer from General Fund Total IT Fund Revenue Expenditures 1040801-148020-730373 Contracted Services Total IT Fund Expenditures RADIO COMMUNICATIONS FUND (453600) Revenue 1080310-115150-695500-10100 Transfer from General Fund $ 250,000.00 Total Radio Fund Revenue $ 250,000.00 Expenditures 1080310-115150-750170 Expendable Equipment Total Radio Fund Expenditures BE IT FURTHER RESOLVED that $40,000 from the FY 2006 Designated Fund Balance for Mileage Increases be appropriated in FY 2007, as specified per the attached schedule: BE IT FURTHER RESOLVED FY 2006 appropriation of $469,000 to transfer funds to the Motorpool fund to cover negative unrestricted net assets is approved. BE IT FURTHER RESOLVED that the FY 2006 Parks and Recreation budget be amended per the attached schedule. Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution. FINANCE COMMITTEE (y74-1,0( 71A.4/ Page 1 of Helen Hanger From: Timothy Soave [soavet©oakgov.corn] Sent: Tuesday, December 05, 2006 12:29 PM To: 'Helen Hanger' Cc: 'Larry Doyle'; 'Harvey Wedell'; Nancy Fournier Subject: Change to Year End Report Helen, Could please pass this along to the members of the Finance Committee? Thanks. Change to item # 33 Department of Management and Budget — Fiscal Year 2006 Year End Report and Budget Amendments Ladies and Gentlemen; We wanted to make you aware that there will be a change submitted at Thursday's meeting to FY 2006 Year End Report that was mailed last week. The change reflects a timing issue related to when property tax revenues are collected and when we had to get this Year End Report in the mail to you. Specifically the change reduces property tax revenues by $308,000 as well as the amount available for Unreserved / Undesignated Fund balance by $308,000. No other line items are affected, nor are the recommended designations effected. For those who want to know the details — the issue is this: with the adoption of the accelerated property tax legislation, the County was required to levy taxes on July 1, 2006; three months before the end of our fiscal year. However, because this legislation did not change other aspects of the property tax law, primarily when property taxes become "delinquent" we are placed in a position of having to estimate how much property tax revenue (from the July levy) we would be able to book as revenue in FY 2006. As of the end of our fiscal year (September 30, 2006) the County collected all but $25 million in property tax revenue from the July levy. However, accounting standards allows us an additional 60 days (through November 30, 2006) to record any revenue received into FY 2006. Following standard practice, we recorded a "receivable" for the $25 million in property tax revenue not collected on September 30, 2006. By recording this receivable, the $25 million is actually booked as property tax revenue, adding to our fund balance. We were aware that we would in all likelihood not receive all $25 million by November 30, 2006. Anything not collected by that date would have to be taking out of the revenue column, reducing the property taxes collected and reducing the fund balance. (For those interested, that uncollected amount is recorded as "deferred revenue" a liability to the county). This is where the timing comes in — Fiscal Services would not know until the afternoon of December 1, 2006 how much of the $25 million receivable was not collected; unfortunately we had to mail out the Year End Report on the morning of December 1 in order to get it to you in time for review. We therefore had to make an estimate of the uncollected amount. Fiscal Services estimated that $11 million would be uncollected on November 30, 2006 — the figures and scheduled presented as the Year End Report reflected that $11 million figure. The actual amount not collected on November 30, 2006 was $11,308,000 — hence the additional $308,000 which must be removed from the property tax revenue and the Unreserved/Undesignated fund balance. We have made these changes and will present them to you on Thursday. This is one change; however because of the structure of the report, it reflects numerous pages. You were therefore receive a number of blue copy pages —however the reason for all the blue copy pages is simply the difference between our estimate of uncollected property tax revenue and the actual amount of uncollected property tax revenue. Sorry for the long e-mail (probably more than you wanted to know). Should you have any questions, please call me at 248- 858-0807. Tim Soave Manager Fiscal Services 12/5/2006 COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET Laurie Van Pelt, Director Wm. Art Holdsworth, Deputy Director COAKIAND7 (OK 3 L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE ri/A1 „ 1/ FROM: TO: Members of the Finance Committee Laurie Van Pelt, Director, Management and Budget z/LA-w --- Art Holdsworth, Deputy Director, ManagrAept annudgst Tim Soave, Manager, Fiscal Service Nancy Fournier, Chief. Fiscal Service LaVeme Smith, Supervisor of Fiscal rvices SUBJECT: Letter of Transmittal - Fiscal Year 2006 Year End Report DATE: December 1, 2006 FY 2006 YEAR END REPORT Attached please find the Fiscal Year (FY) 2006 Year End Report. As a result of FY 2006 activity General Fund/General Purpose (GFIGP) operations (all operations except grants and internal service funds) generated an additional $1,033,336 in revenue above budget (when Planned Use of Fund Balance is excluded) and expended $7,139,428 less than budget. 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 2006 Activity $ 1,033,336 10,037,364 $11,070,700 7,139,428 $ 18.210,128 REVENUES Actual GF/GP revenues are 2.28% more than budget or $11,070,700. The majority of the favorability is the result of the following events: A. GENERAL FUND — TAXES — Favorable: $3,734,991 • Actual tax levy was for July 2006 was calculated using April 2006 equalized values which were higher than anticipated. Budget estimate for July 2006 levy was calculated using earlier estimates since the April 2006 study was not available in time for budget projections. Partially offset by less than anticipated collection rate. :XECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (248) 858-2163 • FAX (248) 858-9172 B. GF/GP FUNDS — CHARGES FOR SERVICES - Favorable: $3,262,087 • Favorability of $2,019,436 at the Clerk/Register of Deeds results from Land Transfer tax as a result of increased value of properties sold and Chattel mortgages due to increased number of foreclosures. • Corrective Services at the Sheriff's Office is favorable $904,939 due to Board and Care for Parole Detainees, Reimbursed Salaries and increase in Clinic Charges. • Sheriff's Office — Patrol Services revenue is favorable $693,185 for additional charges for overtime per contracts with CVTs and Boat Livery inspections. • Combined revenue from 52 nd District Courts is favorable $1,249,162 mostly due to increased Ordinances Fines and Cost collections. • Favorable revenues are partially offset by unfavorable revenues in the Treasurer's Office ($864,066) due to adjustments for Industrial Facilities Tax abatements and TIFA/DDA. • Charges for Services revenue at the Children's Village is unfavorable (S742,197) due to less out county placements and late Child Care State Aid payment which will not be received until FY 2007. Note FY 2007 revenue is anticipated to recognize additional funding; (a timing difference). Also, note that favorable revenue in State Grant for Child Care fund more than offsets this unfavorable variance. • Corrective Services Satellites at the Sheriff's Office is unfavorable ($606,897) due to Board and Care since not all satellites facilities were filled at capacity and more prisoners had less ability to repay. Note: Board and Care revenue for Corrective Services Satellites is partially offset by Board and Care revenue in Corrective Services Division. C. GF/GP FUNDS — INVESTMENT INCOME - Favorable: $1,087,741 • Revenue is favorable due to increased interest rates. D. GF/GP FUNDS — STATE GRANTS - Favorable: $1,049,775 • Revenue is favorable due to collection of Child Care Subsidy due to increased expenses and reimbursement of prior year costs. E. GF/GP FUNDS — TRANSFERS AND OTHER REVENUES - Favorable: $1,382,255 • Treasurer's Office is favorable $1,002,866 mostly due to increased administrative support distribution on delinquent taxes. EXPENDITURES In total, expenditures were 1.47% less than budget or $7,139,428. This is the mostly due to the result of non-departmental expenditures, Department of Economic Development and Community Affairs, Clerk/Register of Deeds and Management and Budget. 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. Due to increased fuel costs, rates for leased vehicles were increased in August and departments were charged for fuel costs. The only Departments that experienced overall unfavorability were the Sheriff's Department and Probate Court. A. SHERIFF — Unfavorability ($4,619,194.) is mostly due to three factors: Increased Fringe Benefits, Overtime and related fringes and motorpool charges due to a rate increase to cover increased fuel costs. Unfavorable expenditures were partially offset by favorable revenue collected through Charges for Services on behalf of the Sheriff totaling $1,316,168. • Fringe benefits were unfavorable approximately ($1,146,128) due to the increase in hospitalization rates to the department which was not budgeted for. • Overtime ($2,000,457) and related fringe benefits ($630,172) were unfavorable mostly in Corrective Services both at the main jail and at Satellite facilities due to a higher prisoner population and additional overtime required to guard prisoners for hospital watch. • Motorpool costs exceeded budget ($788,744) due to a rate adjustment, charge for fuel costs which were not budgeted for and additional charges for exceeding mileage allotment on vehicles. B. PROBATE COURT — UnfavorabiIity ($50,560) is mostly due charges for Internal Services, such as Information Technology Operations — ($112,018); Convenience Copier — ($5,784) and Micrographic — ($5,933.) LratilitJacimiaragualLariL.1 program desc General Executive General Fund *10100_ 9010101 196030 665882 I account desc I Amendment Planned use of FB $40,000.00 $40,000,00 deot desc Non departmental . Total General Fund Revenues OAKLAND COUNTY FY 2007 AMENDMENT TO PERSONAL MILEAGE 1010101 181000 731346 1010115 . 115090 731346 1010201 101 -61.0 731346 1010202 181610 731346 1010263 18161-0 .731346 1010501 181020 731346 1020101 182010 731346 1020401 . 182690 731346 1026401 -182100 .731346 1020401_ 182110 731346 1020461_182-140 731346 1020561 173020 . 731346 . 1020561 173636 731346 1020501 173040 731346 1920501_ 186000 . 731346 1620661_182620 .731 346 1020615 731346 1020622 182040 731346 1020640 '182080 .731346 1020701 126020 731346 1036161 184. 060 731346 1030803 1 .84020 731346 1030850 184030 731346 1040101 140000 731346 1040801 148026 731346 1050161 183010 73134. 6 1050102 183010 731346 . 1660401 183616 731346 1050501 183010 731346 . 1060101 133000 731346 1070301 132050 731346 1070401 113000 731 346 1070401 113010 731346 1070401 113020 731346 1070401 113050 73-1346 1070401 113080 731346 1070401 113130 731346 1070401 113140 731346 . .1670401 123000 731348 1070401 123010 731346 1070561 131030 731346 1070501 132120 ,731346 1076501 174006 731346 _ 1070510 174170 731346 1070601 132030 731346 10706-01 136640 731346 1070801 114000 731346 1070901 113270 731346 1090101 171000 731346 1090165 174230 731346 1090105 174240 731346 1090108 171030 731346 County Executive Admin Preparedness Auditing Administration Auditing Finance Performance Auditing Compliance Corporation Counsel Management and Budget Admin Purchasing Administration Purchasing Administration . Purchasing Administration .Purchasing Administration . Equalization Administration Equalization Administration Equalization Administration Equalization Administration Fiscal Services Administration . Fiscal Srv Central Fiscal Serv Fiscal Services General Fiscal Fiscal Srvc Enterprise FS Grp Reimbursement Central Services Admin Supp Svc Record Retention Mail Supp Svc Mats Mgt and Printing Facilities Management Admin Facilities Engineering Admin . . -Administration HR Labor Relations EEO Admin HR Compensation and Benefits Health and Human Svc Admin Veterans Services Admin _ Community Corrections Admin Community Corrections Admin Community Corrections Admin Community Corrections Admin Community Corrections Admin Community Corrections Admin Community Corrections Admin Community Corrections Admin Community Corrections Admin M. SU. Extension Administration MSU Extension Administration .MSU Extension Administration MSU Ext Natural Sciences _ Medical Examiner Admin Medical Examiner Admin . . . . Animal Control Administration .Circuit Court Probation, Affairs Econ Dev Waste Resource Mgt Econ Dev Waste Resource Mgt Econ Dev Marketing and Comm . _ . General Executive Services . . Emergency PreparednessERP General Audit Services General Audit Services General Audit Services County Legal Services Mgmt Bdgt Administrative Srv General Procurement . . Drain Procurement IT Procurement E-Commerce RP - Leave Time 'PP - Leave Time .Appeals Equalization Studies Fiscal Services Admin Financial Reporting - Financial Planning Financial Reporting Reimbursement Admin CS Administrative Services Mail Room Operations General Support Services Fac Mgmt Administration Project Mg.mt-_Engineering Fiik Administration HR Administration . _ HR Administration HR Administration _ . HS Administrative Services Client Services Community Corrections Admin PTS Adm PTS- Supervision ,Community Based Prog Adm Step Forward Admin SF Case Management SF Results Jail District _ 4-H Youth . _ . Family and Consumer Science MSUAdministrative Services _ . _ Natural Sciences Overhead Medical Examiner Services ME Family Counseling Services Animal Control Administrative . Pontiac Supervision CD Administrative Services . _ Solid Waste Planning No Haz ED Marketing Services Personal Mileage .Personal Mileage _ . Personal Mileage _ Personal Mileage Personal Mileage Personal Mileage _ .Personal Mileage Personal Mileage _ . _ Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage 737.00 .Personal Mileage 122.00 .Personal Mileage 491.00 .Personal Mileage ,Personal Mileage 14.00 Personal Mileage 49.00 Personal Mileage 24,00 Personal Mileage . _400 Personal -Mileage 4.00 Personal Mileage 12.00 . _ :Personal Mileage 4.00 Personal Mileage 29.00 Personal Mileage 88.00 'Personal Mileage 22.00 Personal Mileage 12.00 _ Personal Mileage 61.00 Personal Mileage 60.00 Personal Mileage 45.00 Personal Mileage 159.00 Personal Mileage 29.00 Personal Mileage 58.00 Personal Mileage 9.00 Personal Mileage 4.00 Personal Mileage 24.00 Personal Mileage 9.00 Personal Mileage 98.00 Personal Mileage 24.00 Personal Mileage 172.00 _ . _ Personal Mileage 206.00 Personal Mileage 33.00 Personal Mileage . 19.00 Personal Mileage 61.00 .Personal Mileage 67.00 Personal Mileage 24.00 Persona Mileage 14,00 Personal Mileage 12.00 _ . Personal Mileage 90.00 Personal Mileage 157.00 Personal Mileage 24.00 Personal Mileage 196.00 245.00 294-00 49.00 73.00 39.00 245.00 58.00 66.00 _ 7,00 7.00 7.00 3,597.00 P11 OAKLAND COUNTY FY 2007 AMENDMENT TO PERSONAL MILEAGE Dept iprograiri Account 1090201 171000 731346 1090201 171115 731346 2010101 180000 731346 2010301 185010 731346 2010401 172190 731346 2010501 125000 731346 3010101 121100 731346 3010201 . 121100 731346 3010301 121130 731346 3010401 121100 731346 3010402 135060 731346 3010403 121240 731346 3020201 121020 731346 3020205 113290 731346 3020301 121020 731346 3020305 113290 731346 3020401 121020 731346 3020405 113290 731346 3020501 121020 731346 3020505 113290 731346 3040403 124010 731346 40101.01 122050 731346 4010201 122050 ,731346 4010301 122050 731346 4010401 122050 731346 4030101_ 112580 731346 4030201 112580 731346 4030301 112620 731346 4030301 112630 731346 5010101 180010 731346 5010301 _165000 731346 5010302 165020 ' 731346 5010303 165040 731346 6010101 174450 731346 7010101 186070 731346 9010101 134860 788001 9010101 112700 788001 Affil I dept_desc Planning and Econ Dev Admin Planning and Econ Dev Admin Clerk Register of Deeds Admin Elections Administration Register of Deeds Admin Jury Commission Administration Circuit Court Judicial Admin Circuit Court Court Business Circuit Court Civil Criminal Circuit Court Family Div Admin Circuit Court Family Court Srv CC Family Crt Judicial Support District CourtiAdmin District Court I Probation District Court 11 Admin District Court II Probation . District Courtin Admin District Court Ill Probation District Court IV Admin .District Court IV Probation Probate Estates and Mental Hth Prosecuting Attorney Admin Prosecuting Atty Litigation Prosecuting Atty Warrants Prosecuting Atty Appellate Sheriff Sheriffs Staff Sheriff Admin Serv Admin Sheriff Corrective Serv Admin Sheriff Corrective Serv Admin Board of Commissioners Admin Library Board Research Library BOC Library Bd Law Library Library Board Administration . Drain Commissioner Admin Treasurer Administration 20221 NonDepartmental 20293 NonDepartmental program de . sc. CD Administrative Services Emerging Sectors _ Clerk ROD Administration Election Services Land Records Management Court Records Management Circuit Ct Administration Circuit Ct Administration General Support Staff Circuit Ct Administration Casework Services . . Juvenile Support Services District Court Operations .Probation District Court Operations Probation . _ District Court Operations Probation . _ District Court Operations Probation Probate Services-Estates General Prosecution 'General Prosecution General Prosecution General Prosecution Sheriff Administration Sheriff Administration Main Jail Housing Clinic Jail Cnic . . Board Administration Research Library Law Library Library Administration EU Administration I account_desc Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage _ . Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage .Personal Mileage_ Personal Mileage .Personal Mileage _ Personal Mileage ,Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Personal Mileage Transfer out Transfer out Amendment 1,079.00 172.00 9.00 34.00 9.00 103.00 147.00 49.00 49.00 49.00 2,789.00 547.-00 172.00 83.00 108.00 14.00 127.00 63.00 193.00 73.00 147.00 208.00 2,4- 8.00 135.00 358.00 98.00 49.00 98.00 58.00 1,561.00 70.00 33.00 24.00 58.00 24.00 20,119.00 665.00 $40,000.00 Total General Fund Expenditures .• Settlement and Distribution Nondept Health Incarceration P12 I Dept _ 1Prograrril Account I Affil I dept_desc Health Fund # 20221 9090101 134860 695600 10100 NonDepartmental Total Health Fund Revenues program_desc Nondept Health Health Administration Health Administration Health Administration . . Health Central Support Health Laboratory Health X Ray $665.00 Transfer In $665.00 OAKLAND COUNTY FY 2007 AMENDMENT TO PERSONAL MILEAGE 1060201 133020 1060201 133150 1060201 133170 1060211 133150 1060212 133120 1060213 133130 1060220 134080 1060220 134190 1060220 134390 1060231 133150 1066231 133390 1060231 133990 1060232 134850 1060233 133390 1060234 133990 1060235 133970 1060236 _133330 1060236 133390 1060237 133300 1060237 133310 1060237 133390 1060238 133290 1060261 134790 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 731346 Health Environmental Health Health Environmental Health Health Environmental Health .Health Personal and Preventive Health Personal and Preventive Health Personal and Preventive Health Dental Health CHPIS Health Clinic Health- TB Control Health Field Nursing Health Field Nursing Health Hearing and Vision Health Hearing and Vision Health Hearing and Vision Health Outreach Health Substance Abuse Total Health Fund Expenditures Disease Surveillance Health Administration . _ tration. Planning and Evaluation . _ Health Administration . _ Lab X-Ray Private Sewage • Public Water General Environmental Health Health Administration General Health Promotion General Clinic Services Dental General Health Promotion General Clinic Services TB Services to the Aging General Health Promotion :Hearing Vision General Health Promotion Child Health Conference SA Admin - Treatment account_desc I Amendment I Transfer In $20.119.00 $20,119.00 Personal Mileage $49.00 _ Personal Mileage 186.00 _ Personal Mileage 63.00 _ Personal Mileage 265,00 Personal -Mileage 58.0 Personal Mileage 58.00 Personal Mileage 136.00 Personal Mileage 212.00 Personal Mileage 8,406.00 Personal Mileage 131.00- Personal Mileage 113.00 Personal Mileage 113.00 Personal Mileage 19.00 Personal Mileage 712.00 Personal Mileage 263.00 Personal Mileage 98.00 Personal Mileage 337.00 Personal Mileage 7,839.00 Personal Mileage 231,00 Personal Mileage 231,00 Personal Mileage 38.00 Personal Mileage478.00 Personal Mileage 83.00 $20,11-9.00 Child Care Fund # 20293 9090101 112700 695500 10100 NonDepartmental 'Incarceration Total Child Care Fund Revenues _ 1060501 112010 731346 3010402 113310 731346 3010402 135120 731346 Childrens Village Admin Childre-ns. Village Administrati Circuit Court Family Court Srv Intensive Probation Circuit Court Family Court erv Clinic _ _ Total Child Care Fund Expenditures Personal Mileage $9,00 Personal Mileage 59-8.0-0 • . _ . Personal Mileage 58.00 $665.00 P13 Indirect Costs Electrical Service Water and Sewage Charges Miscellaneous Housekeeping and Janitor Exp Miscellaneous Electrical Service Equipment Maintenance Security Expense Water and Sewage Charges Depreciation Equipment Office Supplies Grounds Maintenance Building Maintenance Charges Contracted Services Miscellaneous Grounds Maintenance Contracted Services Miscellaneous Miscellaneous Contracted Services Miscellaneous Custodial Services Equipment Maintenance Garbage and Rubbish Disposal Maintenance Department Charges Contracted Services Equipment Maintenance Miscellaneous Motor Pool Summer Help Overtime Fringe Benefits Water and Sewage Charges Grounds Maintenance Security Expense Small Tools Garbage and Rubbish Disposal Small Tools Building Maintenance Charges Equipment Maintenance Grounds Maintenance Security Expense Salaries Regular Overtime Fringe Benefits Equipment Maintenance Uniforms Motor Pool Contingency Total 119,444.00 Increase 20,267.00 Increase 53,547.00 Increase 4,345.00 Increase 3,033.00 Increase 4,390.00 Increase 20,150.00 Increase 10,000.00 Increase 8,700.00 Increase 4,000,00 Increase 14,000.00 Increase 2,000.00 Increase 70,000.00 Increase (70,000.00) Decrease 11,900.00 Increase 4,337.00 Increase 6,800.00 Increase 11,900.00 Increase 4,331.00 Increase 4,377.00 Increase 15,000.00 Increase 4,329.00 Increase 10,000.00 Increase 8,500.00 Increase 1,000.00 increase 6,020.00 Increase 44,864.00 Increase 15,000.00 Increase 1,500.00 Increase 13,545.00 Increase 6,000.00 Increase 5,000.00 Increase 8,489.00 Increase 45,500.00 Increase 8,255.00 Increase 1,000.00 Increase 2,000.00 Increase 1,052.00 Increase 600.00 Increase 2,500.00 Increase 2,300.00 Increase 13,000.00 Increase 7,399.00 Increase 20,000.00 Increase 3,000.00 Increase 10.033.00 Increase 16,000.00 Increase 2,000.00 Increase 13,000.00 Increase (594,407.00) Decrease Oakland County Parks & Recreation Commission Amendment to the FY2006 Operating Budget Approved September 6, 2006 FUND 50800 Expenditures 5060101 160000 730926 5060356 160010 730562 5050328 160010 732102 5060326 160010 731241 5060650 160050 750231 5060715 160070 731241 5060715 160070 730562 5060715 160070 730646 5060715 160070 731689 5060715 160070 732102 5060715 160070 761121 5060715 160070 750399 5060715 160070 730814 5060717 160070 730198 5060725 160070 730373 5060725 160070 731241 5060725 160070 730814 5060755 160070 730373 5060755 160070 731241 5060724 160070 731241 5060760 160070 730373 5060760 160070 731241 5060735 160070 730429 5060735 160070 730646 5060735 160070 730786 5060735 160070 775754 5060805 160210 730373 5060839 160210 730646 5060839 160210 731241 5060839 160210 776661 5060831 160210 702160 5060831 160210 712020 5060831 150210 722740 5060831 160210 732102 5060845 160210 730814 5060845 160210 731689 5060845 160210 750504 5060838 160210 730786 5060838 160210 750504 5060846 160210 730198 5060846 160210 730646 5060846 160210 730814 5060846 160210 731689 5060910 160430 702010 5060910 160430 712020 5060910 160430 722740 5060910 160430 730646 5060910 160430 750581 5060910 160430 776661 5060201 160000 730359 2=11.115=16111111= Revenues 5060330 160010 630308 5060330 160010 630847 5060839 160240 632135 5060330 160035 632135 5060805 160270 632135 5060805 160270 650104 Commission Food Services Greens Fees Special Contracts Special Contracts Special Contracts Contributions Operating 650,000.00 Increase (650,000.00) Decrease (2.500.00) Decrease 2,500.00 Increase (10,000.00) Decrease 10,000.00 Increase ====M1=1=1= P14 Adopted Budget 10/1/2005 Budget Amendments Amended Budget 913012006 $46,338,692.00 16,376,936.00 5,851,916.00 68,567,544.00 17,629,909.00 117,510,229.00 135,140,138.00 $5,160,986.91 329,620.53 130,061.30 5,620,668.74 1,111,289.90 2,718,626.45 3,829,916.35 $51,499,678.91 16,706,556.53 5,981,977.30 74,188,212.74 18,741,198.90 120,228,855 45 138,970,054.35 11,205,962.00 3,448,592.00 5,415,797.00 5,014,410.00 25,084,761.00 696,169.85 322,379.74 113,104.01 1,107,609.48 2,239,263.08 11,902,131.85 3,770,971 74 5,528,901.01 6,122,019.48 27,324,024.08 Total Revenues/ Expenditures and Transfers Revenue/ Uncollected Unencumbered Encumbrances Balance Transfers 4,252,106.08 66,132.58 0.00 4,318,238.66 1,166,968.91 1,861,517.54 3,028,486.45 52,500.00 0.00 0.00 56,165.00 108,665.00 51,245,869.11 16,336,272 99 6,027,734.19 73,609,876.29 18,227,795.03 124,755,493.28 142,983,288.31 10,934,179.38 3,703,504.49 5,319,760 21 5,512,769.53 25,470,213.61 16,559 31 535.32 4,802.99 21,897.62 10,142.25 92,556.20 102,698.45 65,075.47 0.00 0.00 0.00 65,075.47 $237,250.49 369,748.22 (50,559.88) 556,438.83 503,261.62 (4,619,194.03) (4,115,932.41) 902,877.00 67,467.25 209,140.80 609,249.95 1,788,735.00 $318,383,151.02 $318,383,151.02 $3,734,991.02 0.00 0.00 (110,000.00) 624,350.87 624,350.87 58,727.87 17,421,020.66 17,421,020.66 1,049,774.66 9,939,935.51 9,939,935.51 597,408.51 92,681,641.90 92,681,641.90 2,828,774.90 9,007,714.51 9,007,714.51 7,714.51 6,529,153.06 6,529,153 06 1,087,741.06 1,743,671.09 1,743,671.09 880,193.09 671.00 671.00 (31,329.00) 29,769,014.00 29,769,014.00 966,704 00 456,331,309.62 29,769,014.00 486,100,323.62 0.00 11,070,700.62 681,515.00 9,355,849.21 10,037,364.21 0.00 0.00 0.00 0.00 (10,037,364.21) $468,311,447.00 $16,755,540.21 $485,066,987.21 $456,331,309.62 $29,769,014.00 $486,100,323.62 $0.00 $1,033,33641 $314,648,160.00 $110,000.00 570,713.00 14,479,430.00 9,118,000.00 89,493,480.00 9,000,000.00 2,012,000.00 175,839.00 0.00 28,022,310.00 467,629,932.00 $0.00 $0.00 (5,090.00) 1,891,816.00 224,527.00 359,387.00 0.00 3,429,412.00 687,639.00 32,000.00 780,000 00 7,399,691.00 $314,648,160.00 110,000.00 565,623.00 16,371,246.00 9,342,527.00 89,852,867.00 9,000,000 00 5,441,412.00 863,478.00 32,000.00 28,802,310 00 475,029,623.00 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2006 REVENUES: Taxes Special Assessments Federal Grants State Grants Intergov. Reimb. Charges For Services Indirect Cost Recovery Investment Income Other Revenue Contributions — Transfers In (S\ Sub-total Resources Resources Carried Forward TOTAL GOVERNMENTAL RESOURCES EXPENDITURES: Admintration of Justice Circuit Court District Court Probate Court Total Admin. Of Justice Law Enforcement Prosescuting Attorney Sheriff Total Law Enforcement General Government Clerk-Register of Deeds Treasurer Board of Commissioners Drain Commissioner Total Gen. Government Revenues Collections and Expenditures before Adjustments 46,993,763.03 16.270,140.41 (3,027,734.19 69,291,637.63 17,060,826.12 122,893,975.74 139,954,801.86 10,881,679.38 3,703,504.49 5,319,760.21 5,456,604.53 25,361,548.61 Adopted Budget Budget 101112005 Amendments 8,055,084.00 54,317.11 20,324,301.00 1,693,176.14 2,419,153.00 138,704.79 1,587,507.00 7,802.68 4,368,446.00 488,875.15 57,825,204.00 3,844,005.83 15,635,112.00 1,371,240.06 6,830,536.00 1,234,397.30 117,045,343,00 8,832,519.06 Total Revenues/ Expenditures and Transfers Revenue/ Uncollected Unencumbered Encumbrances Balance 89,008.05 2,338.68 0.00 0.00 1,235.20 144,079.24 5,222.60 3,631.04 245,514.81 0.00 $435,186.35 $0.00 $435,186.35 ($435,186.35) 345,837,786.00 20,522,367.23 366,360,153.23 355,115,310.63 8,230,582.99 363,345,893.62 435,186.35 122,473,661.00 (3,766,827.02) 118,706,833.98 17,683,649.07 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2006 $16,755,540.21 $16,755,540.21 $0.00 County Executive County Executive Management & Budget Central Services Facilities Managment Human Resources Health & Human Services Public Services Economic Development & Community Affairs Total County Executive Total Departments Non-Departmental Appropriations TOTAL GOVERNMENTAL EXPENDITURES GENERAL FUND GENERAL PURPOSE FUNDS Revenues Expenditures Excess Revenues over/(under) Expenditures $468,311,447.00 $468,311,447.00 $0.00 Amended Budget 9/30/2006 8,109,401.11 22,017,477.14 2,557,857.79 1,595,309,68 4,857,321.15 61,669,209.83 17,006,352.06 8,064,933.30 125,877,862.06 $485,066,987.21 $485,066,987.21 $0.00 Revenues Collections and Expenditures before Adjustments 7,860,870.69 21,111,845.90 2,499,019.53 1,454,574.98 4,494,380.37 60,736,811.77 16,429,277.05 5,920,542.24 120,507,322.53 $456,331,309.62 $372,798,959.70 $83,532,349.92 7,860,870.69 21,113,580.90 2,499,019.53 1,454,574.98 4,494,380.37 60,789,480.20 16,791,465.50 358,601.00 6,279,143.24 775,192.88 121,282,515.41 96,462,830.22 114,146,479.29 $29,769,014.00 $486,100,323.62 $104,693,413.21 $477,492,372.91 ($74,924,399.21) $8,607,950.71 159,522.37 901,557.56 58,838.26 140,734.70 361,705,58 735,650.39 209,663.96 1,782,159.02 4,349,831.84 2,579,073.26 4,560,354.69 $7,139,427.9 $1,033,336.41 $7,139,427.95 $8,172,764.36 Transfers 0.00 1,735.00 0.00 0.00 0.00 52,668.43 362,188.45 $468,311,447.00 $16,755,540.21 $485,066,987.21 $372,798,959.70 $104,693,413.21 $477,492,372.91 Adjustments to Undesignated General Fund Balance Add to General Fund Balance Decrease in Payroll and Petty Cash Prior Years Encumbrances and Pre enc Jail Alternative Startup Avian Flu/Pandemic Response Financial System Phase III Building and Liablilty Insurance Fund Security Enhancements IT Thin Client County Library Fire Records Management Emergency Operations Center Upgrade VEBA - 2006 Veteran's Cemetery Road Total Additions to General Fund Balance 725.00 1,487,185.21 750,000.00 300,000.00 500,000.00 1,000,000.00 15,000.00 2,000,000.00 28,455.00 891,244.00 20,760.00 6,000,000.00 96,870.00 $13,090,239.21 Adjusted Total Including Additions an Subtraction Balance at Beginning of Year Undesignated Fund Balance at End of Fiscal Year ($430,926.29) 1,197,376.35 $766,450.06 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2006 Revenues Collections and Total Revenue/ Adopted Amended Expenditures Revenues/ Uncollected Budget Budget Budget before Expenditures Unencumbered 10/112005 Amendments 9130/2006 Adjustments Transfers and Transfers Encumbrances Balance Deduct from Undesignated Fund Balance Increase in Prepaids Mobile Data Computers 311 Contact Centers District Court System Conversion Jail Management System Drain - Strategic Water Initiative Loan Imaged Document Storage System Jail Video Visitation Emergency Salaries — Business Continuity Planning Mileage Increases Ergonomic Equipment Non Public Safety Radios Surveillance Cameras VEBA - 2007 VEBA - 2008 Carry Forwards Capital Reserve Future Technology Replacement Total Subtractions from General Fund Balance (353,694.17) (2,800,000.00) (1,500,000.00) (1,000,000.00) (600,000.00) (600,000.00) (500,000.00) (400,000.00) (320,000.00) (250,000 00) (40,000.00) (125,000.00) (250,000.00) (400,000.00) (3,000,000.00) (7,000,000.00) (55,235.69) (2,000,000.00) (500,000.00) ($21,693,929.86j Health Division Fund: Public Health Health and Human Services 101,540.91 101,540.91 Total Encumbrances - General Fund General Purpose Funds $435,186.35 OAKLAND COUNTY ENCUMBRANCES FISCAL YEAR ENDED SEPTEMBER 30, 2006 Fund: General Fund Department County Executive Administration Management and Budget Human Resources Public Services Economic Dev & Community Affairs Clerk/Register of Deeds Circuit Court 52nd District Court Probate Court Prosecuting Attorney Sheriffs Department Total General Fund Division County Executive Administration Equalization Human Resources - General Veteran's Services Community Corrections Medical Examiner's Office Circuit Court Probation Econ Dev and Comm Affairs Admin. Planning and Econ Dev County Clerk Elections Judicial Administration Civil /Criminal Family Division District Court Division I - Novi District Court Division Ill - Rochester Hills Estates and Mental Prosecuting Attorney Administration Sheriffs Staff Administrative Services Corrective Services Corrective Services - Satellites Sheriff Emerg Prepardness Training & Communications Patrol Services Investigative Forensic Services Division Fund Total $89,008.05 2,338.68 1,235.20 4,400.00 426.96 320.64 75.00 1,481.04 2,150.00 12,795.12 52,280.35 1,480.15 66.89 15,012,27 275.00 260.32 4,802.99 10,142.25 1,430.92 23,733.68 9,807.98 4,530.40 2,283.92 921.02 49,848.28 291,107.11 Fund: Child Care Fund Health and Human Services Children's Village 42,538.33 42,538.33 P18 OAKLAND COUNTY, MICHIGAN GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2006 Description Reserves Encumbrances 291,107.11 Prepaids 951,790.99 Payroll and Petty Cash 269,790.00 Total Reserved 1,512,688.10 Continuing Designations Capital Reserve 9,000,000.00 Tax Tribunal Appeals 500,000.00 Security Enhancements 2,985,000.00 Future Technology Replacement 4,000,000.00 Operational Improvements 3,000,000.00 Financial System Phase ill 3,500,000.00 Carry Forwards 3,588,632.69 CLEMIS Equipment 1,086,000.00 County Library 38,166.00 Board of Commissioners' Projects 250,000.00 Fire Records Management 100,000.00 CRIMP 38,522.00 Data Privacy and Security 1,500,000.00 New Grant Match Opportunities 200,000.00 System Enhancement - General 3,000,000.00 Drain - Oper. & Maint System Consolidation 2,500,000.00 HR Legal 200,000.00 HR Compensation/workforce planning 500,000.00 Criminal Justice Coor Startup 500,000.00 VEBA 2007 9,000,000.00 VEBA 2008 7,000,000.00 Jail Alternative Program Startup 750,000.00 Public Works Building Renovation 300,000.00 Avian Flu/Pandemic Response 1,200,000.00 Total Continuing Designations 54,736,320.69 New Designations Mileage Increase 40,000.00 Ergonomic Equipment 125,000.00 Business Continuity Planning 250,000.00 Drain - Strategic Water Initiative Loan 600,000.00 Non Public Safety Radio 250,000.00 District Court System Conversion 1,000,000.00 Emergency Salaries 320,000.00 Jail Video Visitation 400,000.00 Surveillance Cameras 400,000.00 Imaged Document Storage System 500,000.00 311 Contact Center 1,500,000.00 Jail Management System 600,000.00 Mobile Data Computers 2,800,000.00 Total New Designations 8,785,000.00 1,512,688.10 Budget Transition Budget Transition Budget Transition Total Designations Total Undesignated Unreserved Total General Fund Equity 8,280,015.00 8,280,015.00 766,450.06 71,801,335.69 766,450.06 $74,080,473.85 (1) Prepaids reserves and lmprest cash are committed and not available for other purposes 7-2 12/4/2006 .00 $7,000,000.00 2,000,000.00 9,000,000,00 .00 $500,000,00 0.00 500,000.00 .00) $2,985,000.00 0.00 2,985,000.00 .00) $1,925,000.00 2,075,000.00 4,000,000.00 .00 $3,000,000.00 0.00 3,000,000.00 .00) $3,458,400.00 41,600.00 3,500,000.00 .00 $2,000,000.00 (2,000,000.00) 0.00 00) $0.00 3,588,632.69 3,588,632.69 00 $1.086,000.00 0.00 1,086,000.00 .00 $66,621.00 (28,455.00) 38,166.00 .00 $250,000.00 0.00 250,000.00 .00 $991.244.00 (891,244.00) 100,000.00 .00 $38,522.00 0.00 38,522.00 00 $20,760.00 (20,760.00) 0.00 00 $1,500,000.00 0.00 1,500,000.00 .00 $200,000.00 0.00 200,000.00 .00 $3,000,000.00 0.00 3,000,000.00 00 $2,500,000.00 0.00 2,500,000.00 .00) $130,000.00 70,000.00 200,000.00 00 $500,000.00 0.00 500,000.00 00 $500,000.00 0.00 500,000.00 00 $6,000,000.00 (6,000,000.00) 0.00 00 $6,000,000.00 3,000,000.00 9,000,000.00 00 $0.00 7,000,000.00 7,000,000.00 00) $22,203.00 (22,203.00) 0.00 00) $741,000.00 9,000.00 750,000.00 00 $300,000,00 0.00 300,000.00 00) $1,200,000.00 0.00 1,200,000.00 $0.00 0.00 0.00 00) 45,914,750.00 8,821,570.69 54,736,320.69 7,000,000.00 500,000.00 3,000,000.00 3,500,000.00 3,000,000.00 4.000,000.00 2,000,C00.00 3,533,397,0C 1,086,000.00 66,621,00 250,000.00 991,244.00 38,522.00 20,760.00 1,500,000.00 200,000.00 3,000,000.00 2,500,000.00 200,000.00 500,000.00 500.000.00 6,000.000.00 6,000,000.00 0.00 96,870.00 1,500,000.00 300,000.00 1,500,000.00 0 0 (15,000 (1,575,000 0 (541,600 (3,533.397. 0. 0 0 0 0. 0. 0 0 0. (70,000 0. 0. 0. 0. 0. (74,667. (759,000. 0. (300,000. 53,783,414.00 (7,868,664. 0.00 0.00 $0.00 40,000.00 40,000.00 0.00 0.00 $0.00 125,000.00 125,000.00 0.00 0.00 $0.00 250,000.00 250,000.00 0.00 0.00 $0.00 600,000.00 600,000.00 0.00 0.00 $0.00 250,000.00 250,000.00 0.00 0.00 $0.00 1,000,000.00 1,000,000.00 0.00 0.00 $0.00 320,000.00 320,000.00 0.00 0.00 $0.00 0.00 0.00 0.00 0.00 $0.00 400,000.00 400,000.00 0.00 0.00 $0.00 400,000.00 400,000.00 0.00 0.00 $0.00 500,000.00 500,000.00 0.00 0.00 $0.00 1,500,000.00 1,500,000.00 0.00 0.00 $0.00 600,000.00 600,000.00 n no 0.00 $0.00 2,800,000.00 2,800,000.00 0.00 0.00 0.00 8,785,000.00 8,785,000.00 680,015.00 4,000,000.00 a•riallagleflg 8,280,015.00 1.1p7.376.35 (680,015.00) $0.00 0.00 $4,000,000.00 0.00 $3,600,000.00 (680,015.00) 7,600,000.00 0.00 1,197,376.35 0.00 0.00 (4,000,000.00) 0.00 4,680,015.00 8,280,015.00 680,015.00 8,280,015.00 (430,926.29) 766,450.06 17,855,659A0 72,567,785.75 $18,499,735.68 $74,080,473.85 _63.260.805.35 (8,548,679.00) 54,712,126.35 17,855,659A0 72,567,785.75 $65.444.673.47 ($9,863,935.30) $552580,738.17 $18,499,735.68 $74,080,473.85 (1) Prepaids reserves and Imorest cash are committed and not available for other purposes (2) CRIMP funds of 538,522: Purchasing Division -$3,102 and Equalization -$35,420. OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2006 Fund General Fund Equity as of 9130/05 Total Adjustments Adjusted General to Equity Fund Equity During FY 2006 FY 2006 Year End General Fund Changes Equity as of 9/30/06 Reserves Encumbrances & Preenc. Prepaids (1) Payroll and Petty Cash (1) Total Reserved $1,315,256.30 598,096.82 270 515.00 2,183,868.12 (1,315,256.30) 0.00 0.00 (1,315,256.30) $0.00 291,107.11 $598,096.82 353,694.17 $270,515.00 (725.00 868,611.82 644,076.28 291,107.11 951,790.99 269,790.00 1,512,688.10 Continuing Designations Capital Reserve Tax Tribunal Appeals Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase III IT Thin Client Carry Forwards CLEMIS Equipment County Library Board of Commissioners' Prj Fire Records Management CRIMP (2) Emergency Op Ctr Upgrade Data Privacy and Security New Grant Match opportunities System Enhancement-General Drain O&M System Cons HR Legal HR Comp/Workforce Planning Criminal Justice Coor Startup VEBA 2006 VEBA 2007 VEBA 2008 Veteran's Cemetery Road Jail Alternative Prg Startup Public Works Bldg Renov. Avian Flu/Pandemic Resp Building & Liability Ins. Continuing Designations New Designations Mileage Increase Ergonomic Equipment Business Continuity planning Drain - strategic water initiative loan Non Public Safety Radio District Court System conversion Emergency Salaries Capital acquisition Jail Video Visitation Surveillance cameras Imaged Document Storage System 311 Contact Center Jail Management System Mobile Data Computers Total New Designations Budget Transition FY 2006 FY 2007 FY 2008 and beyond Budget Transition Total Undesignated Unres Total Unreserved Total General Fund Equity 12/4/2006 7,000,000.00 500,000.00 3,000,000.00 3,500,000.00 3,000,000.00 4,000,000.00 2,000,000.00 3,533.397.00 1,086,000.00 66,621.00 250,000.00 991.244.00 38,522.00 20,760.00 1,500,000.00 200,000.00 3,000,000.00 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 53,783,414.00 680,015.00 (680,015.00) 4,000,000.00 3.600.000.00 8,280,015.00 (680,015.00) 0.00 0.00 0.00 0.00 1,197,376.35 80 ) 012;.$3,533,397.00) ($74,667.00) ($300,000.00) ($541,600.00), (1) Prepaids reserves and Imprest cash are committed and not available for other purposes (2) CRIMP funds of $38,522: Purchasing Division - $3,102 and Equalization - S35,420. (541,600.00) (3,533,397.00) (74,667.00) (300,000.00) 0.00 (3,533,397.00) (74,667.00) (300,000.00) (541,600.00) OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY Eund General Fund Equity as of 9130105 M.R. #05225 M.R. #05281 M.R. #05305 M.R. #06052 Commitments FY 2005 RCOCNet Svc FY 2006 1st to FY 2006107 Year End Report Cem Road Qtr Forecast M.R. #06082 E-financial System Reserves Encumbrances & Preen°. Prepaids (1) Payroll and Petty Cash (1) Total Reserved $1,315,256.30 598,096.82 270.515.00 2,183,868.12 ($1,315,256.30) 0.00 (1,315,256.30) 0.00 0.00 0.00 Continuing Designations Capital Improvement Reserve Tax Tribunal Appeals Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase ill IT Thin Client Carry Forwards CLEMIS Match Grant County Library Board of Commissioners' Prj Fire Records Management CRIMP.(2) Emergency Op Ctr Upgrade Data Privacy and Security New Grant Match opportunities System Enhancement-General Drain O&M System Cons HR Legal HR Comp/Workforce Planning Criminal Justice Coor Startup VEBA 2006 VEBA 2007 Veteran's Cemetery Road Jail Alternative Prg Startup Public Works Bldg Renov. Avian Flu/Pandemic Resp Building & Liablilty Ins. Budget Transition FY 2006 FY 2007 FY 2008 and beyond Budget Transition Total Undesignated Unres Total Unreserved P21 11/27/2006 (759,000.00) (759,000.00) (1.000.000.00) (1,815,000.00) 2006 Fund M.R. #06096 Criminal Justice Coord Council M.R. #06150 M.R. #06175 Total Adjustments FY 2006 2nd FY 2006 3rd to Equity Qtr Forecast Qtr Forecast During FY 2006 FY 2006 General Fund Equity Reserves Encumbrances & Preenc. Prepaids (1) Payroll and Petty Cash (1) Total Reserved ($1,315,256.30) 0.00 0.00 0.00 0.00 0.00 (1,315,256.30) $0.00 598,096.82 270,515.00 868,611.82 (15,000.00) (730,000.00) (70,000.00) Continuing Designations Capital Improvement Reserve Tax Tribunal Appeals Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase Ill IT Thin Client Cam/ Forwards CLEM1S Match Grant County Library Board of Commissioners' Prj Fire Records Management CRIMP (2) Emergency Op Ctr Upgrade Data Privacy and Security New Grant Match opportunities System Enhancement-General Drain O&M System Cons HR Legal HR Comp/Workforce Planning Criminal Justice Coor Startup VEBA 2006 VEBA 2007 Veteran's Cemetery Road Jail Alternative Prg Startup Public Works Bldg Renov. Avian Flu/Pandemic Resp Building & Liability Ins. 0.00 7,000,000.00 0.00 500,000.00 (15,000.00) 2,985,000.00 (845,000.00) (1,575,000.00) 1,925,000.00 0.00 3,000,000.00 (541,600.00) 3,458,400.00 0.00 2,000,000.00 (3,533,397.00) 0.00 0.00 1,086,000.00 0.00 66,621.00 0.00 250,000.00 0.00 991,244.00 0.00 38,522.00 0.00 20,760.00 0.00 1,500,000.00 0.00 200,000.00 0.00 3,000,000.00 0.00 2,500,000.00 (70,000.00) 130,000.00 0.00 500,000.00 0.00 500,000.00 0.00 6,000,000.00 0.00 6,000,000.00 (74,667.00) 22,203.00 (759,000.00) 741,000.00 0.00 300,000.00 (300,000,00) 1,200,000.00 (1.000,000.00) 0.00 (845,000.00) (7,868,664.00) 45,914,750.00 Budget Transition FY 2006 FY 2007 FY 2008 and beyond Budget Transition Total Undesignated Unres Total Unreserved (680,015.00) 0.00 0.00 4,000,000.00 0.00 3,600,000.00 0.00 0.00 0.00 (680,015.00) 7,600,000.00 0.00 1,197,376.35 $759,000.00) ($1,815,000.00) ($845,000.00) ($8,548,679.00) $54,712,126.35 P22 11/27/2006 $ 314,648.160.00 110,000 00 565.623 00 16 371.246.00 9.342,527.00 89,452,867.00 9,000,000.00 5.441,412.00 30,097.788 00 $ 475,029,623 00 $ 3.734.991.02 (110,000 00) 58,727.87 1.049,77466 597.408.51 3,262,087.63 7,714 51 1,087,741.06 1,382,255 36 11,070,700.62 1.19% -100.00% 10.38% 6.41% 6.39% 3.65% 0.09% 19.99% 4.59% 2.33% $ 318.383,151.02 624,350.87 17,421,020.66 9,939.935.51 92,714,954.63 9,007,714.51 6,529,153.06 31,480,043.36 $ 486,100,323.62 $ 10.037,384.21 ($10,037.364.21) -100.00% TOTAL GF/GP FUNDS $ 468,311,447.00 $ 485,066,987.21 $ 486,100,323.62 $ 1,033,336.41 0,21% 7.59% 1,79% 4.78% 2.61% 9.95% 6.55% 1.970/c 4.09% 2.30% 8.82% 7.45% 1.19% 1.23% 22.10% 3.46% 0.70% NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS TOTAL GOVERNMENTAL EXPENDITURES $ 118,706.833 98 $ 114.146,479.29 477,927,559.26 4,560,354 69 7,139,427.95 122,473,661.00 $ 468,311,447.00 $ 485,066,987.21 3.84% 1.47% 8,172,764.36 8,172,764.36 COUNTY OF OAKLAND FY 2006 YEAR END REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2006 ADOPTED BUDGET BUDGET AS AMENDED FY 2006 ACTUAL AMOUNT FAVORABLE/ (UNFAVORABLE) PERCENT REVENUES GENERAL FUND Taxes $ 314,648,160.00 Special Assessments 113,000.00 Federal Grants 570,713.00 State Grants 14.479,430.00 Intergovernmental General Reimbursement 9.118,000.00 Charges for Services 89,093,480.00 Indirect Cost Recovery 9.000,000.00 Investment Income 2.012,000.00 Other Revenues 28.598.149.00 SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 467.629,932.00 PLANNED USE OF FUND BALANCE (1) 681,515.00 EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court TOTAL ADMIN. OF JUSTICE LAW ENFORCEMENT Prosecuting Attorney Sheriff TOTAL LAW ENFORCEMENT GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Drain Commissioner TOTAL GENERAL GOVERNMENT. COUNTY EXECUTIVE County Executive Admn. Management and Budget Central Services Facilities Management Human Resources Health and Human Services Public Services Economic Dev. and Comm Affairs TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS 46.338,692.00 16.376.936.00 5.851,916.00 68,567,544.00 17,629.909.00 117.510,229.00 $ 135,140,138.00 11,205.962.00 3.448,592.00 2.894,239.00 2.521.558.00 5,014,410.00 $ 25,084,761.00 8,055.084 00 20.324,301.00 2.419,15300 1.557,507.00 4.368.446.00 57.825.204.00 15,635,112,00 6.830.536.00 $ 117,045.343.00 $ 345.837,786.00 $ 51,499.678 91 $ 51,262,428.42 16,706.556.53 16,336,808.31 5,981.977.30 6,032,537.18 $ 74,188.212 74 $ 73,631.773.91 18,741,198.90 18,237.937.28 120.228,855.45 124,848,049.48 $ 138,970.054.35 $ 143,085,986.76 11.902,131.85 10,999,254.85 3,770,971.74 3,703,504.49 2,989,857.96 2,847,020.18 2,539,043 05 2,472,740.03 6,122.019.48 5 . 512 769 53 $ 27,324,024 08 $ 25.535,289.08 $ 8.109,401.11 $ 7,949,878.74 22.017.477 14 21,115,919.58 2,557.857.79 2,499,019.53 1,595.309.68 1,454.574.98 4.857.321 15 4,495,615.57 61,669,209.83 60,933,559.44 17.006,352.06 16,796,688.10 8.064,933.30 6,282,774.28 $ 125,877,862.06 $ 121.528,030.22 366,360,153.23 $ 363,781.079.97 237.250.49 0.46% 369,748.22 2.21% (50,559.88) -0.85% 556,438.83 0.75% 503.251.62 2.69% (4,619,194.03) -3.84% (4,115,932.41) -2.96% 902,877.00 67,467.25 142.837.78 66.303.02 609,249.95 1,788,735.00 159.522.37 901,557.56 58,838.26 140.734.70 361,705.58 735,650.39 209,663.96 1,782,159.02 4.349,831.84 2,579,073.26 General Fund/General Purpose Favorable/(Unfavorable) (1) Note that report forecasts Planned Use of Fund Balance with a zero variance in order to show a balanced budget. No revenue will actually be received. 77,153,076.00 28,000.00 77,153,076,00 28,000.00 36,643.16 305,966.09 (77,153,076.00) 8,643.16 305,966.09 Total Intergov't Gen. Reimb. Rev. CHARGES FOR SERVICES (625000-63599i91 Administration of Justice Circuit Court - Civil/Criminal $ 9,118,000.00 $ 9,342,527.00 $ 9,939,935.51 $ 597,408.51 $ 3,322,190.00 $ 3,452,190.00 $ 3,309,052 34 $ (143,137.66) COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2006 YEAR END REPORT Adopted Budget Amended Budget FY 2006 Actual Amount Favorable (unfavorable) Percent Explanation of Significant Variances TAXES (601000-601999) Property Taxes - 2005 Tax Levy Property Taxes - Tax Acceleration Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes $ 237,365,584.00 $ 237,365,584.00 $ 317,945,931 77 $ 80,580,347.77 101,500.00 101,500.00 94,610.00 (6,890.00) $ 314,648,160.00 $ 314,648,160.00 $ 318,383,151.02 $ 3,734,991.02 33.95% Reflects actual collections of taxes, interest on taxes, tax adjustments, tax sale and proceeds from auction. Collection on July levy higher than anticipated. Note that budget for July collection is listed below. -100.00% 30.87% #DIV/0! Fay due to rising volume of Payments in Lieu of Taxes, as appropriated by CVT. -6.79% 1.19% SPECIAL ASSESSMENTS (605000-605999) Treasurer Total Special Assessments 110,000.00 $ 110,000.00 $ 110,000.00 110,000.00 (110,000 00) -100.00% See Payment in Lieu of Taxes (110,000.00) (11,269.20) 30,068 00 (28,699.92) 5,157.00 63,471.99 58,727.87 913.01 (0.06) (283,938.97) 1,332,800.68 $ 1,049,774.66 FEDERAL GRANTS 1610000-610999) Sheriff - Patrol )..) Sheriff - Corrective Services County Executive - ERP Health Division Children's Village Total Federal Grants STATE GRANTS (615000-615999) Sheriff - Patrol County Executive - ERR Health Division Outside Agencies - Child Care Subsidy Total State Grants - $ 98,10000 $ 150,000 00 $ 51,984.00 $ 49,000.00 50,464.00 126,713.00 120,075.00 245,000.00 245,000.00 570,713.00 $ 565,623.00 $ 624,350.87 $ - $ 161,739.00 $ 3,833.00 $ 4,779,430.00 4,775,674.00 9,700,000 00 11,430,000.00 $ 14,479,430.00 $ 16,371,246.00 5 17,421,020.66 -11.49% Unfavorable due to Bulletproof Vest Grant being less than anticipated 57 84% Favorable due to an increase in SCAAP Grant funding. -56.87% Unfavorable due to reduction in Emergency Management Program Grant. 4.29% 25.91% Favorable Refund-School Meals due to higher population count which is currently at 86% capacity vs one year ago the population was 77%. 10.38% 0.56% 0.00% -5 950/,, Reduction of State public health funding (LPHO). 11.66% Based on increased expenditures in recent years. Cap is $13.7 mil. Partially offset by increase in expenditures.' 6.41% 86,830.80 82,052.00 21.764.08 125,232.00 308,471.99 162,652.01 $ 3,832 94 $ 4,491,735.03 $ 12,762,800.68 INTERGOV'T GEN. REIMB. REV. (620000-620999) Non-Departmental 9,118,000 00 $ 9,342,527.00 $ 9,939,935.51 $ 597,408 51 Cigarette Tax distribution based on actual sales, resulting in a favorable variance of $28,46 State court reimb. did not decrease as anticipated, resulting in a favorable variance of $568,942 -4.15% Unfav due to lower Civil Mediation Payment receipts of ($247,140) and lower Mediation Fines of ($49,788), and Medical Supplies of ($2,760); partially offset by an increase of $4,060 in Video Copying requests, $80,057 in Paid Defense Atty. Fee revenue due to increasing caseload, better collections and collection recovery percentage; and $983 collection of unbudgeted Reimbursement of Court Services; $10,455 increase in Jury Fee reimbursement collections due to higher volume of jurors used to reduce backlog in untried cases, $57,549 in Costs revenue due to increase in volume of cases heard; $1,585 in DNA Testing, $1,534.45 in 5% Forensic Lab Fees, and $327 in Drug Case Management. Revenue variance is partially offset by an expenditure variance District Court - Division I 3,728,600.00 3,730,933.00 4,264,598.22 District Court - Division II 1,808,785,00 District Court - Division III 4,345,476.00 District Court - Division IV 2,141,860.00 1,821,838.00 2,384,329 81 4,364,476.00 4,299.404.12 2,145,985 00 2,364,061.89 COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2006 YEAR END REPORT Circuit Court - Family Division Amount Adopted Amended FY 2006 Favorable Budget Budget Actual (unfavorable) Percent Explanation of Significant Variances 1,700,050.00 1,700,050.00 1,857,038.17 156,988.17 9.23% Fay $99,573 due to increased receipt of Board and Care revenues attributable to increased caseloads of children as County wards; $97,839 Refund of Paid Defense Attorney Fee due to better collections and increase in court appointed attorneys, $5,533 in Reimb. State Cnty. Agent receipts, $1,304 in Court Svcs. Fees Probation revenue and $852 in Gov't Benefit Board and Care; partially offset by ($4,988) reduction in number of DNA Testings ordered, ($19,365) in Reimb. Clinical Evaluations, ($9,417) in Psych. Testing & Eval. ($6,000) in 5% Forensic Lab Fees, ($3,800) in Costs revenues, ($2,730) in Court Svcs. Fees Traffic, and ($1,400) in CVR Cnty. Portion receipts. These variances are reflective of caseload levels and fluctuations in demands for services. r^ 533,665.22 14.30% Fay $261,480 Ordinance Fines and Costs; $67,675 Filing Fees DCU; $4,800 Garnishment Fees; $25,704 Forfeiture of Bonds; $12,140 Drug Treatment Court Fee; $4,218 Drunk Driving Caseflow/DDCAF; Drug Case Management $97: and Marriage Fees of $970; Probation Fees of $70,666; Refund Fees PD Def Attorney of $13,185; State Lao,' Costs of $46,310; Miscellaneous of $11,802; Late Penalty of $7,016; Community Service Oversight of $12,836; Assessments & PSI of $17,337: and 10% Bond Fees of $70 all due to increasing caseload and volume of activity; partially offset by lower No Proof of Insurance Fee ($2,700); and License Reinstatement Fees ($11,320). 562,491.81 30.87% Fay in multiple line items all due to increasing caseload and recent expansion of jurisdiction (White Lake, and Rose Twp.) arid rising volume of activity_ The largest favorability is occurring in Probation Fees $177,770 State Law Cost of $169,304 Ordinance Fines and Costs of $119,715 Refund Paid Def. Atty. Fees of $49.635; Filing Fees/DCU of $25,616; Assessments & PSI $7,511; Late Penalty of $5,827 Drunk Driving Caseflow/DDCAF of $3,609 Garnishment Fees of $11,915; Miscellaneous of $9,317; partially offset by Court Cost Sobriety of ($15,633), and Forfeiture of Bonds of ($6,015). (65,071.88) -1.49% linfav in Probation Fees of ($63,855) - due to caseload, Ordinance Fines and Costs of ($59,647) - due to less tickets written, Assessments & PSI of ($10,471), NSF Check Fees of ($1,106), Drug Treatment Court Fee of ($1,325), and Miscellaneous of ($3,727); partially offset by $16,222 in Filing Fees/DCU; Late Penalty's of $13,827; State Law Cost of $26,591; Forfeiture of Bonds of $5,528; Bond Fees 10% of $5,013; License Reinstatement Fees/407 .0 $3,306; Garnishment Fees of $1,923; No Proof of Insurance Fee of $1,955 and Court Cost Sobriety of $910 due to rising caseload and filings fluctuations. 218,076.89 10.16% Fay in multiple line items all due to increasing caseload and fluctuations in volume of activity. The largest favorability is occurring in Probation Fees $48,844 State Law Cost of $5,222 Ordinance Fines and Costs of $135,380; Filing Fees/DCU of $16,752; License Reinstatement Fees/40% $1,975; No Insurance Proof Fee of $7,290; Assessments & PSI $6,188; Late Penalty of $4,859, Drunk Driving Caseflow/DDCAF of $4,000, Garnishment Fees of $3,340; Miscellaneous of $31,072; partially offset by Refund Paid Def. Atty. Fees of ($8,518); Court Cost Sobriety of ($7,859), Drug Treatment Court Fee of ($4,845), 10% Bond Fees of ($10,226) and Forfeiture of Bonds of ($15,397). Revenue variance is partially offset by an expenditure variance. Sheriff - Corrective Services Satellites Sheriff - Emer. Prep. Training & Communication Sheriff - Patrol Services Sheriff - Technical Services COUNTY OF OAKLAND GENERAL FUND (GENERAL PURPOSE REVENUES FY 2006 YEAR END REPORT Probate Court - Judicial Support Amount Adopted Amended FY 2006 Favorable Budget Budget Actual funfavorablel Percent Explanation of Significant Variances 525,300.00 525,300.00 612,511.66 87,211.66 16.60% Fay $41,221 Certified Copies due to increasing volume of requests for certified documents; and $996 CVR County Portion; $30,706 Gross Estate Fees; $19,813, Refund Fees PD Def Afty, $1,910 Statement & Proof of Claim; $2,125 Will Deposits; Photostats of $1,333. Partially offset ($7,000) Account Filings Probate, ($5,480) Misc. Petitions. Total Administration of Justice $ 17,572,264.00 $ 17,740,772.00 $ 19,090,996.21 $ 1,350,224.21 Law Enforcement Prosecuting Attorney 213,700.00 $ 213,700,00 $ 218,813.54 $ 5,11354 2 39% Favorable Program Income $6,014 from the Bad Check Restitution Program and unbudgeted Extradition Recovery Fee $ 3,816; partially offset by unfavorable Welfare Fraud Case Review ($3,900) due to the reduction of cases received by the State. Sheriffs Office 81,600.00 81,600.00 169,279.20 87,679.20 107.45% Favorable Social Security Incentive Payments due to an increase in the reporting of inmates receiving social security from the federal government. Sheriff - Administrative Services 10,000.00 75,100.00 106,504 07 31,404.07 41.82% Favorable Fingerprint Revenue due to an increase in the number of Gun Permits being requested and Registration Fees due to a new state law requiring sex offenders to pay a fee to register with local law enforcement. Sheriff - Corrective Services 3.352,129.00 2,953,000.00 3,857,939.15 904,939.15 30.64% Favorable Board and Care due to State payment for Parole Detainers being higher than anticipated, Reimb Salaries from Deputies being assigned to work on reimbursed contracts, Clinic Charges due to higher than anticipated recovery and Reirnb Court Services from revenue receipted in this division in error. 2,061,864.00 2,510,958.00 1,904,060.79 (606,897.21) -24.17% Unfavorable Board and Care from inmates in the satellite facilities lacking the ability to pay as well as the facilities not being at capacity and Reimb Court Services from revenue receiptect in another division. 300,000.00 300,000.00 316,010.04 16,010.04 5.34% Favorable due to contract revenue being slightly higher than anticipated. 29,687,624.00 29,689,851.00 30,383,036.22 693,185.22 2.33% Favorable Inspection of Boat Livery due to an increase in the number of requested inspections, Reimb Salaries due to Overtime billed under patrol contracts with CVT's. 201,000.00 193,791.00 383,639.1 7 189,848.17 97.97% Favorable Refund Prior Years Exp. from a credit in Overtime and Radio expenses charged to the General Fund rather than the FCC Fund, Reimb Salaries due to additional NET Overtime Reimbursement, Miscellaneous from restitution recovered from offenders. Total Law Enforcement $ 35,907,917.00 $ 36,018,000.00 $ 37,339,282.18 $ 1,321,282.18 General Government Clerk - County Clerk $ 2,471,500.00 2,485,420.00 $ 2,426,560.40 $ (58,859.60) -2.37% Unfavorable Forfeiture of Bonds and Forfeiture of Surety Bonds due to the County Clerk being ordered by the Circuit Court to refund $250,000 to a Surety Agency for producing a defendant within one year of absconding. Assumed Names, Marriage Licenses and Co Partnership New Fee activity was less than ancitipated. Partially offset by favorable Gun Permits as a result of the annual renewal processing fee, Marriage Waivers due to a change in law that permits a waiver (for a fee) to the 3 day waiting period. Photographs from the increase in Gun Permits and Passports, Photostats and Certified Copies due to an increase in the number of requested copies and Passport Fees due to an anticipated change in Federal Law requiring passports for travel to Canada and Mexico. • Revenue variance is partially offset by an expenditure variance. 3,037,280.00 3,037,280.00 2,173,213 89 (864,066.11) Drain Commissioner 1,876,928.00 1,761,928.00 1,818,959.14 Clerk - Elections Clerk - Register of Deeds COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2006 YEAR END REPORT Amount Adopted Amended FY 2006 Favorable Budget Budget Actual funfavorablel Percent Explanation of Significant Variances 128,475.00 180,975.00 237,565.53 56,590.53 31.27% Favorable Board of Canvasser Service Fee due to the May School Election, August Primary and the addition of canvassing for West Bloomfield Township, Voter Registration Application due to an increase in the number of voter registrations processed that are eligible for state reimbursement, Nominating Filing Forfeitures due to an increase in the number of candidates paying the filing fee rather than circulating petitions and Photostats due to a larger volume of document requests. 14,004,000.00 14,004,000.00 16,023,436.50 2,019,436.50 14.42% Favorable Land Transfer Tax from an increase in the value of properties being sold in the county, Chattel Mortgages due to an increase in the number of property foreclosures, Photostats due to an increase in the number of copies being requested. Partially offset by an unfavorable Recording Fees due to a decrease in refinancing activity and Plat Service Fees due to an increase in site condominiums versus platted subdivisions, Tract Index Fees due to an increased use of Access Oakland to obtain the information and Fed Tax Liens due to a delay in payment from the Federal Government. Treasurer -28.45% Unfav due largely to Industrial Facilities Tax receipts not realized of ($900,983) assessments set at local level, TIFAYDDA Recovery of ($211,829) due to a slowing new industrial development, Tax Statements of ($69,015) applications have been diminishing over the past four years due to statements being available through ACCESS Oakland, May Tax Sale of ($4,986) receipts replaced by PA 123, Deeds of ($3,844) due to declining number issued, Service Fees of ($3,298), other Miscellaneous revenues of ($4,285); partially offset by Fay Administration Fees of $319,807 collected for mgmt. of investments for other county funds; and $11,468 Alternate Energy receipts; $2,387 Supplemental Warrants. Board of Commissioners 8,000 00 8,000.00 5,633.66 (2,366.34) -29 58% Lower than anticipated Per Diems in Revenue A direct offset to Per Diem Expenditures. Library Board 31,800.00 31,800 00 87,221.21 55.421 21 174.28% Fav. Misc Revenue $16,400 (Copies made from Computer using a debit card), offset by Unfav, Copier Machine Charges ($5,800) and Payment made by State of Michigan to support Library for the Visual and Phisically Impaired. 57,031.14 3.24% Unfav - Plat Service Fees ($6,875) decrease in business activity resulting in less fees being collected. Fav - Reimb. General $403,456 and Unfav - Reimb. Salaries ($282,953) for a net favorable effect of $120,503 the result of charging out drain equipment and two additional administrative staff. Unfav - Reimbursement Personal Mileage ($14,000) no reimbursement as personal mileage is being charged directly to benefiting cost centers. Unfav - Soil Erosion Fees ($42,407) decrease in building activity/permits compared to anticipated business forecast. Total General Government $ 21,557,983.00 $ 21,509,403.00 $ 22,772,590.33 $ 1,263,187.33 County Executive County Exec - Administration $ 151,500.00 151,500.00 $ 150,108.43 $ (1,391.57) -0.92% Unfavorable due to Per Diem being less than anticipated. County Exec - ERP 68,500.00 68,500.00 39,322.59 (29,177.41) -42.59% Unfavorable due to instructors providing their own airway bags and supplies. County Exec - Auditing 35,500.00 35,500.00 57,110.00 21,610.00 60.87% Favorable Reimb Salaries for audit of CDBG grant. At budget time this grant was not expected to continue. Class Fees higher than anticipated participation_ M&B - Purchasing Division 50,150.00 67,850.00 163,095.36 95,245.36 140.38% Fay. Refund Revenue from vendors. * Revenue variance is partially offset by an expenditure variance. M&B - Equalization Division M&B - Reimbursement Central Services - Support Services Human Resource Human Services - Health Division Amount Favorable lunfavorablel Percent 64,156.24 60,126 10 6,921,83 427.75 (29,943.43) Explanation of Significant Variances 2.64% Actual Billings for work performed for FY 2006. 17.50% Fay. Board/Care $30,300, Reimb Contracts $5,900, Filing Fees $600, Late Penalty $5,300 and Tax Intercept Fees $19,300 All this due to a concerted effort to collect on open accounts receivable. 4.20% Increased vending sales 2.28% -1.15% (Unfav.) actual payment versus charges submitted to insurances ($320,909), Laboratory Charges ($142,000), due to loss of the OC Jail Account and MCF being 3/4 full. Also, (Unfav.) in On-site Sewage ($93,150) and Well Permits Type II ($73,350), due to slow construction this spring and summer offset by Favorable Flu-3rd Party $319,600, Flu Vaccine Fees $68,100 (unfav. expenditure due to increase in demand for vaccinations) and Immunizations $162,528 due to increased demand, Adminstration Fees $59,705, Education Fees $81,970, Food Service Licenses $43,561, Nutrition Internship $10,767 due to increased activity 2,664,942 00 2,664,942 00 1,922,744.57 (742,197 43) 380,000 00 380,000.00 566,610.00 186,610.00 64,100.00 64,100.00 51,811.48 (12,288.52) 913,20000 980,800.00 874,124 13 (106,675 87) 662,385.00 662,385.00 713,908.08 51,523.08 114,514.74 311,625.00 311,625.00 (197,110.26) COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2006 YEAR END REPORT Adopted Amended FY 2006 Budget Budget Actual 2,389,028.00 2,427,401.00 2,491,557.24 343,500.00 343,500.00 403,626.10 165,000.00 165,000.00 171,921.83 1880000 18,800.00 19,227.75 2,610,879.00 2,613,579.00 2,583,635 57 Human Services - Children's Village -27 85% Unfav ($366,300) in Out County Board and Care due to wards of other counties not being placed at Children's Village as estimated and unfav. ($463.600) in Child Care State Aid as year end actual only reflect 3/4 of payments and the last quarter will be receipted as part of FY 2007 revenue. Offset by fav. Board and Care $86,842 due to increase in population. 200,000.00 200,000.00 139.089.52 (60,910.48) $ 11,026,109.00 $ 11,155,482.00 $ 10,462,407 39 $ (693,074.61) Public Services - Community Corrections Public Services - MSU Extension Public Services - Medical Examiner Public Services - Animal Control Economic Dev. & Comm. Affairs - Admin Economic Dev. & Comm. Affairs - PEDS Total County Executive Non-Departmental Non Dept - Charges for Services Non-Dept - Intergov't Prog Rev - Judges Sal. Total Non-Departmental 49.11% Fay. Testing Fee revenues due to more referrals of former clients back into the program. -19.17% Unfav. Reimb Postage ($3,442) due to a reduction in postage reimbursement from Michigan State University. Also, Unfav. in Reimbursement General ($8,847) due to the Master Woodland Training not being offered because it was offered on campus at MSU and the Master Gardener Public/Info not offered this year because of program restructuring See related expenditure offset. -10.88% Unfav. Autopsies ($114,406) primarily due to not billing until the whole case is completed, partially offset by Fay. Cremation Revenues $17,710 due to increased caseload. 7.78% Fav. Adoptions $5,443 as a result of more adoption events, Animal Sterilization Fees $26.651 reflecting an increase in the number of animals being sterilized, Pound fees $20,857 due to an increase in animal count and fees and Sale of Licenses $2,742 due to the new program of sending postcard to animal owners as a reminder to buy licenses. -63.25% Unfav. Reimbursement of costs for NO HAZ recycling program ($115,685) reflecting consolidation of collection events. This is offset by program costs (mostly Professional Services) which will be less than budget.' Unfav. Reimbursement of Salaries of Automation Alley Coordinator position ($81,625), which no longer provides services to AA (unfav. is largely offset by fay. Salaries). -30.46% Reduced Sale of Maps caused by local economic downturn. $ 1,000,000.00 $ 1.000,000 00 $ 1,087,788.16 $ 87,788.16 8.78% 2,029,210.00 2,029,210.00 1,961,890 36 (67,319.64) -3.32% $ 3,029,210.00 $ 3,029,210.00 $ 3,049,678.52 $ 20,468.52 Revenue variance is partially offset by an expenditure variance. INDIRECT COST RECOVERY (640100) $ 9,000,000.00 $ 9,000,000.00 $ 9,007,714.51 $ 0.09% 7,714.51 36,759.87 178,080.16 1,00000 5,000 00 6,000.00 27,209.00 400,000.00 2,352,101.00 25,643,000.00 28,598,149.00 681,515.00 681,515.00 $ (10,037,364.21) 671 00 885.95 12.000 00 2,578.89 50,295.08 5,179.68 182,898 03 226.00 226 06 512,471 37 17,236 91 3,36545 3,354,966 64 26,393,445.00 31,480,043.36 $ (31,329.00) (114.05) 7,000 00 (3,421.11) 50,295.08 5,179.68 182,898 03 226 00 226 06 (27,209.00) 112.471 37 (12,763.09) 3,365.45 1,002,865.64 445.00 1,382,255.36 COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2006 YEAR END REPORT Total Charges for Services Amount Adopted Amended FY 2006 Favorable Budget Budget Actual (unfavorable) Percent $ 89,093,480.00 $ 89,452,867.00 $ 92,714,954.63 $ 3,262,087.63 3.65% Explanation of Significant Variances 872,901 03 1,087,741.06 INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) Clerk/Register of Deeds Non-Departmental Total Investment Income 10,000.00 $ 10,000.00 $ 2,00000 2000.00 2,000J00.00 5,429,412.00 6,302,313.03 $ 2,012,000.00 $ 5,441,412.00 $ 6,529,153.06 $ 367.60% Fay due to rising interest rates on investments. 8904.01% Favorable due to several years of accumulated interest being credited this fiscal year. 16.08% Higher than anticipated interest rates. 19.99% 46,759.87 $ 180,080.16 135,839 00 $ 715,639 00 135,839.00 $ 807,758.30 OTHER REVENUES1670000-695500) Prosecuting Attorney 132,839.00 Sheriff Office 31,000.00 0.00% 92,119.30 1287% Favorable Enhancement Funds due to fund transfers being higher than anticipated Enhancement funds cover canine program, forensic lab and one time projects. (10,037,364.21) Donations - All departments 1 reasurer Emergency Response and Preparedness Support Services - Materials Management y Human Services - Admin Health Division Children's Village District Court Public Services Library Board Non-Dept - Sundry Animal Control Transfers Economic Development Transfers Treasurers' Transfers Non-Dept - Transfers Total Other Revenues PLANNED USE OF FUND BALANCE (665000-665999) General Fund - Prior Years Balance Total Planned Use of Fund Balance 32,000 00 1,000.00 5,000 00 6,000.00 27,209 00 400,000.00 30,000 00 2,352,101.00 26,393,000.00 30,097,788.00 10,037,364.21 $ 10,037,364.21 -11 41% 140.00% Favorable due to sale of thunderbolt sirens -57 02% Based on auction revenue credited to Support Services 100.00% Refund from prior years expenditure. 100.00% Adjustments from prior years $4,088, Cash Overages $114, and Refund from prior years Expenditures $977. 100.00% Refund from prior years expenditure. 100.00% 100.00% -100.00% Equity transaction has been accounted through adjustment of designated fund balance. 28 12% -42.54% Transfer of revenue from the Animal Population and Education Fund (21315) into the General Fund. #DIV(Ol 42.64% Fay. Transfer from DTRF based on rising tax receipts on delinquent taxes, which results in increased administrative support distribution to the General Fund. 0.00% Revenue Sharing Reserve. 4.59% -100.00% Budget transition, carry forwards and encumbrances and projects funded by designations. -100.00% TOTAL GEN. FUND I GEN. PURPOSE REVENUE $ 468,311,447.00 $ 485,066,987.21 $ 486,100,32162 1,033,336.41 'Revenue variance is partially offset by an expenditure variance. 0.21% Judicial Administration Personnel Expenditures Operating Expenditures 5 8,147,009.00 $ 8,173,752.55 $ 8,115,572.85 $ 37,216.00 299,017,47 68,756.26 Internal Support Expenditures 184,474.00 324,220.54 336,222.13 $ 8,368,699.00 $ 8,796,990.56 $ 8,520,551.24 $ Business Division Personnel Expenditures -13 Operating Expenditures (A) $ 1,975,165.00 $ 1,960,691.08 $ 2,013,309.79 $ 29,500.00 33,791.66 16,432.82 Internal Support Expenditures 313,636.00 349,787.27 303,882.28 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 58,179.70 0.71% Turnover. 230,261.21 77.01% Fay. Expendable Equipment Expense of $152,427 of leftover Mediation funds carried forward, professional services of $13,879; and Special Projects of $63,955 for State Judicial Improvement funds carried forward.. (12,001.59) -3.70% Unfav. due to Print Shop of ($3,598) reflective of the cost of computer and copier paper charged, computers of ($2,315), CLEWS of ($914), and telephones of ($5,175). 276,439.32 3.14% (52,618.71) -2.68% Unfav due to overfilling of some positions. 17,358.84 51.37% Fay Professional Services of $4,000 , and Equipment Repairs and Maintenance $3,300 required on an as needed basis, repairs have been negligible over the last four years; Travel & Conference of $2,729; Data Processing Developing $2,600; Expendable Equipment of $7,676 partially offset by Data Processing Supplies ($2,434) reflective of increased need for this service, Personal Mileage of 45,904.99 13.12% Fay due to computers of $45,337; print shop of $2,507; copiers of $3,770; partially offset by telephones of ($3,261), and mail room of ($2,201); and motor pool of ($247). $ 2,318,301.00 $ 2,344,270.01 $ 2,333,624.89 $ 10,645.12 0,45% 11130/2006 See related revenue offset. $ 10,372,493.00 $ 14,259,000.15 $ 14,603,272.14 $ Family Division/Juvenile Maint. Personnel Expenditures Operating Expenditures $ 12,829,248.00 $ 12,799,203.34 $ 12,468,541.60 $ 10,710,611.00 11,494,970.88 11,619,678.58 Internal Support Expenditures 1.739,340.00 1,805,243.97 1,716,759.97 $ 46,338,692.00 $ 51,499,678.91 $ 51,262,428 42 $ 237.250.49 • See related revenue offset. 0.46% 11/30/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Civil I Criminal Div! sion Personnel Expenditures 2.307,857.00 $ 2,294,838.00 $ 2,260,891.93 33,946.07 1_48% Turnover. Operating Expenditures 5,988,171.00 5,901,231.15 5,761,853.43 139,377.72 2.36% Fav due to continued decrease in Attorney Fees Mediation $74,750, Court Transcripts $3,100 Defense Atty Fees $12,066, Family Counseling Services of $16,000 Transcripts on Appeal $3,380, Transportation of Truant Children of $11,544; Expert Witness Fees & Mileage $16,000, Visiting Judge $29,700 services not required, postage $10,000; partially offset by increased use of Interpreter Fees ($7,705), unbudgeted refund of Prior Yrs. Rev. ($2,873), Visiting Judges ($2,620) Equipment Repairs & Maintenance ($4,000), and mail handling services ($5,000), Professional Services ($14,964). These variances are reflective of current Civil Criminal caseload volume and mix. Internal Support Expenditures 2,076,465.00 6,062,931.00 6,580,526.78 (517,595.78) -8.54% Unfav due to computers of ($47,097), print shop of ($14,567), copiers -13 of ($6,570), telephones of ($16,085), and transfer out of ($441,463) for 0) FOC grant match. Forecasted one-time revenue source for FOC did not materialize thus causing a reliance on General Fund. Adopted budget included sufficient funds. (344,271.99) -2,41% 330,661.74 2.58% Turnover. (124,707.70) -1.08% Unfav, due to increased use of private institutions ($93,069) to house children declared wards of the County by Family Court; Prof. Svcs. of ($164,676) for child psychological evaluations ordered by judges. Interpreter Fees of ($15,718) due to increase need reflective of changing demographics, Fees Guardian Ad-Litem of ($97,291) due to increased number of children declared wards of the County by Family Court needing a court appointed guardian. Defense Attorney Fees of ($194,930) Increased demand for Transcripts on Appeals ($18,886). Partially offset by State Institutions of $402,837 various other line items totaling $57,025. 88,484.00 4.90% Fay due to computers of $78,628; print shop of $19,025; copiers of $8,253; partially offset by telephones of ($17,422);. Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 25,279,199.00 $ 26,099,418 19 $ 25,804,980.15 $ 294,438.04 $ 25,259,279.00 $ 25,228,484.97 $ 24,858,316.17 $ 370,166 80 1.47% 16,765,498.00 17,729,011.16 17,466,721.09 262,290.07 1.48% 4,313,915.00 8,542,182.78 8,937,391.16 (395,208.38) -4.63% 1.13% Division 1 - Novi Personnel Expenditures Operating Expenditures $ 3,785,379.00 $ 3,785,986.29 $ 3,664,110.62 $ 993,357.00 996,674.00 1,040,411 69 Internal Support Expenditures 494,733.00 545,738.86 498,501.74 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 175,143.00 $ 175,143.00 $ 84,767.95 $ 90,375.05 51.60% - Fey due to Magistrate position. Variance caused by correction to authorized hours. 62,800.00 82,800.00 56,715.87 6,084.13 9.89% Fay. due to reduced use of Travel and Conference of $2,500, Professional - Services of $3,000 for Oakland Mediation, and Visiting Judge expense of $584. - - - 0.00% 237,943.00 $ 237,943.00 $ 141,483.82 $ 96,459.18 40.54% 121,875.67 3.22% - Turnover. (43,737.69) -4.39% - Unfav, due largely to increased use of Defense Atty. Fees of ($19,850) (offset by corresponding increase in Def. Atty. Rev.) increased use of Interpreter Fees of ($10,487), reflective of changing demographics in Novi; rising Utility Cost of ($7,536); increase in Property Taxes of ($29,796), and need for Drug Testing of ($11,685); and other miscellaneous contractual services of $14,050. Partially offset by favorable variances in Commodities, largely Postage of $9,581; Expendable Equipment of $7,942; and Office Supplies of $3,283; and Dry Goods & Clothing of $760. 47,237.12 8.66% Fay. due to reduced computer operations usage of $54,033, Transfer out of $1,667; partially offset by equipment rental of ($3,9641for new mail machine not included in original budget; other internal services of ($4,498). CA.) Total Division 1 - Novi $ 5,273,469.00 $ 5,328,399.15 $ 5,203,024.05 $ 125,375.10 2.35% Division 2 - Clarkston Personnel Expenditures $ 1,690,071.00 $ 1,706,434.43 $ 1,523,019.73 $ 183,414.70 10.75% - Turnover. Operating Expenditures 586,304.00 551,390.69 588,285.75 (36,895.06) -6.69% - Unfav, largely due to increased use of Defense Atty. Fees of ($26,623) (offset by corresponding increase in Def. Atty. Rev.) , rising utility cost of ($5,650), increase in property taxes of ($2,209) and rent of ($4,559), plus rising use of charge cards of ($6,178) to pay fines, paritally offset by other fees and costs of $8,324. Internal Support Expenditures 195,031.00 338,557.50 319,578 10 18,979.40 561% Fav due to reduced need for grant match of $28,377, partially offset by increased computer usage, copier expense, equipment rental for new mail machine not included in original budget of ($9,398). Total Division 2- Clarkston $ 2,471,406.00 $ 2,596,382.62 $ 2,430,883.58 $ 165,499.04 6.37% Division 3 Rochester Hills Personnel Expenditures $ 3,685,141.00 $ 3,689,388.78 $ 3,714,711.37 (25,322.59) -0.89% - Unfav, due to filling of full-time positions with higher paid PTNEs. Operating Expenditures 374,42100 404,748.26 319,033.52 85,712.74 21.18% - Fay due to lower demand for Defense Atty. Fees of $34,340 for court appointed attorneys (offset by corresponding decrease In Def. Atty. Rev.), decreased use of professional services of $13,133, travel & conference of $11,567, expendable equipment of $8,854, office supplies of 88,798, postage of $15,444, and laboratory supplies of $3,345; partially offset by Increased use of Juror Fees & Mileage of ($7,387), Training Psych.& Med. Exams of ($3,220), and rising use of charge cards of ($6,280) to pay fines, other miscellaneous fees and costs of $7,099. Internal Support Expenditures 1,190,577.00 1,252,589.81 1,214,943.99 37,645.82 3.01% - Fay, due to reduced computer operations usage of $44,844; print shop usage of 810,326 partially offset by equipment rental of ($2,160) for new mail machine not included in original budget, CLEWS of ($5,169) and telephones of ($10,195). 11/30/2006 FY 20011 ACTUAL AMENDED BUDGET ADOPTED BUDGET 044% -26.66% $ 16,376,936.00 $ 18,706,556.53 $ 16,336,808.31 $ 369,748.22 2.21% COUNTY OF OAKLAND FY 2008 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT FAVORABLE {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 4- Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 5,250,141.00 $ 5,346,724.85 $ 5,248,888.88 $ 2,279,674.00 $ 2,284,679.65 $ 2,274,627.89 $ 514,713.00 514,713.00 651,913.56 349,590.00 397,714.26 $ 3,143,977 00 $ 3,197,106.91 $ 3,312,727.98 $ $ 11,615,408.00 $ 11,641,632.15 $ 11,261,237.56 $ 2,531,597.00 2,530,323.95 2,656,360.39 2,229,931.00 2,534,600.43 2,419,210.36 98,035.97 1.83% 10,051 76 (137,200 56) 11,527.73 2.90% (115,621 07) -3.62% 380,394.59 3.27% (126,036.44) -4.98% 115,390.07 4.55% Turnover. Unfav. due to one month overbooking of rent of ($13,134), increased cost of utilities of ($87,062), use of interpreter fees of ($6,436 ) due to changing demographics in Troy area, increased use of Defense Atty. Fees of ($13,074), charge card fees of ($10,804) due to use of credit cards to pay fees and fines, residual cost of Training Psych. & Med. Exams of ($24,061) Incurred during transition from contracted services to County employees, and miscellaneous contractual of ($2,784); partially offset by lower Drug Testing expense of $20,154 due to start up. Fay. due to reduced computer operations usage of $14,923, print shop of $491, and CLEMIS usage of $658, and reduced grant match requirement of $1,403 partially offset by equipment rental of ($2,160) for new mail machine not included in original budget, copier usage of ($567) and telephones of ($3,220). 388,186.53 11/30/2006 Judicial/Administration Controllable Personnel Controllable Operating $2,184,453.00 $2,184,453.00 $2,054,758.33 $ (42,129.00) (34,377.00) 129,696.67 (34,377.00) Non-Controllable Operating 294,939.00 306,052.57 340,085.55 (34,032.98) Estates/Mental Health Controllable Personnel Controllable Operating -3.03% - Unfav due to overfill of some positions. 5.17% - Fay, due to reduced use of Medical Svcs Probate Exams $7,866; Professional Services $44,303 and Fees Guardian Ad Litern $15,614 as judges are ordering fewer guardians (reflective of caseload mix), and Medical Svcs. Guardianship of $5,000, partially offset by Defense Atty. Fees of ($7,881), Personal Mileage of ($2,285), and Office Supplies of ($16,369). -20.03% - Unfav. due largely to Info-Tech. Operations of ($80,088), Convenience Copier of ($5,784), telephones of ($789), and Micrographics ($5,689). $3,414,653.00 $3,525,848.73 $3,637,695.30 $ (111,846.57) -3.17% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $4,344,810.00 $4,353,963.08 $4,290,010.83 $ 63,952.25 1.47% 784,245.00 860,815.46 848,944.87 11,870.59 1.38% 722,861.00 767,198.76 893,581.48 (126,382.72) -16.47% -a Non-Controllable Operating -PA 427,922.00 461,146.19 553,495.93 (92,349.74) $2,160,357.00 826,374.00 $2,169,510.08 895, i92.46 $2,235,254.50 $ (66,744.42) 848,944.87 46,247.59 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES PROBATE COURT ADOPTED AMENDED BUDGET BUDGET FY 2006 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 5.94% - Turnover 0.00% Unfav. due to negative Budget task ($42,129), partially offset by fay. Special Projects funds carried forward of $7,752. -11.12% - Unfav. Due largely to Info-Tech. Operations of ($31,930).and Print Shop of ($2,103). $2,437,263.00 $2,456,128.57 $2,394,841.88 $ 61,286.69 2.50% $ 5,851,916.00 $5,981,977.30 $6,032,537.18 $ (50,559.88) -0,85% 11/30/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMOUNT AMENDED FY 2006 FAVORABLE BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 2,433,776.00 $ 2,450,477.01 $ 2,451,668.65 $ (1,191.64) 827,019.00 859,885.20 665,657.14 -0.05% Unfavorable due to Fringe Benefit adjustment. 22.59% Favorable Extradition Expense $42,763, Filing Fees $15,604, Microfilming and Reproduction $19,144, Professional Services $51,833, Special Prosecuting Attorneys $15,000, Transcript on Appeals $7,000 and Witness Fees and Mileage $20,829 due to case requirements partially offset by unfavorable Court Transcripts ($4,135) and Expert Witness Fees and Mileage ($2,498). Favorable Personal Mileage $1,449 due to less than anticipated usage. Favorable Printing $36,725 due to the increased use of the Print Shop and reduced outside printing. Favorable Library Continuations $9,683, Membership Dues $14,822 and Training $17,721 due to department effort to control costs partially offset by unfavorable Periodicals Books Publ Sub ($3,017), Travel and Conference ($17,857), Computer Research Service ($6,442), Miscellaneous (5,840), Equipment Maintenance ($453) and Office Supplies ($17,917). 194,228.06 Internal Support Expenditures 1,877,976.21 Transfers $ 5,022,382.13 $ 1,792,982.00 1,908,664.80 $ 5,053,777.00 $ 5,230,228.01 30,688.59 1.61% Favorable Mail Room $740, IT Operations $38,656, Convenience Copier $8,841 and Print Shop $10,406 partially offset by unfavorable Telephone Communications ($11,027). Radio Communications (4,556) and Info Tech CLEMIS ($1,542). Charges incurred were higher than anticipated. Unfavorable Motor Pool ($10,830) due to the increased use of a daily rental to deliver subpoenas for the Juvenile (15,879.13) 207,845.88 3.97% 11,201.00 27,080.13 (15,879.13) 0.00% Unfavorable due to Grant Match Transfers being higher than anticipated. There is offsetting favorability in the Non-Department al Grant Match to cover the shortfall. $ 8,350,478.35 $ 43,205.53 4,913.75 1,139,888.78 241,312 54 2.81% 7,743.47 15.20% (210.75) -4.48% (146,179.78) 0.00% $ 9,538,486.41 $ 102,665.48 1.06% Litigation Personnel Expenditures $ 8,524,294.00 $ 8,591,790.89 Operating Expenditures 49,824.00 50,949.00 Internal Support Expenditures 4,703.00 4,703.00 Transfers 993,709.00 $ 8,578,821.00 $ 9,641,151.89 Turnover Favorable Personal Mileage due to less than anticipated usage. Unfavorable Radio Communications due to increased usage. Unfavorable due to Grant Match Transfers being higher than anticipated. There is offsetting favorability in the Non-Department al Grant Match to cover the shortfall. 11/29/2006 AMENDED BUDGET FY 2006 ACTUAL $ 2,258,154.00 $ 2,170,665.58 3,133.00 2,801.05 3.87% Turnover 10.60% 0.00% Favorable Personal Mileage due to less than anticipated usage. 6.45% Turnover 23.04% 0.00% Favorable Personal Mileage due to less than anticipated usage. COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY Warrants Personnel Expenditures Operating Expenditures Internal Support Expenditures ADOPTED BUDGET $ 2,387,088.00 2,758.00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 87,488.42 331.95 EXPLANATION OF SIGNIFICANT VARIANCES Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Personnel Expenditures Operating Expenditures ernal Support Expenditures 003nsfer Out Cr) $ 2,389,846.00 $ 1,600,174.00 7,291.00 $ 1,607,465.00 $ 14,945,332.00 886,892.00 1,797,685.00 $ 17,629,909.00 $ 2,261,287.00 $ 2,173,466.63 $ $ 1,601,241.00 $ 1,497,991.24 $ 7,291.00 5,610.87 $ 1,608,532.00 $ 1,503,602.11 $ $ 14,901,662.90 $ 14,470,803.82 921,258.211 717,274.59 1,913,367.80 1,882,889.96 1,004,910.00 1,166,968.91 $ 18,741,198.90 $ 18,237,937.28 87,820.37 3.88% 103,249.76 1,680.13 104,929.89 6.52% 430,859.08 2.89% 203,983.61 22.14% 30,477.84 1.59% (162,058.91) -16.13% 503,261.62 2.69% 11/29/2006 ADOPTED BUDGET AMENDED BUDGET FY 2006 ACTUAL Sheriffs Office Personnel Expenditures $ 1,520,888.00 $ 1,532,493.84 $ 1,526,731.38 $ 5,762.46 Operating Expenditures Internal Support Expenditures 59,100.00 1,586,907.00 51,740.00 54,557.24 1,586,362.00 1,463,647.89 (2,817.24) 122,714.11 Administrative Services Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 3,166,895.00 $ $ 756,659.00 $ 514,443.00 619,021.00 1,639,217.40 $ 543,120.49 368,132.00 1,599,174.07 504,177.06 380,683.31 3,170,595.84 $ 3,044,936 51 Corrective Services Personnel Expenditures $ 28,329,317.00 $ 28,537,108.54 $ 30,782,707.68 $ (2,245,599.14) -0 Co..) Operating Expenditures Internal Support Expenditures Transfers 8,261,995.00 6,776,294.00 6,933,676.72 7,291,268.90 1,466,221.50 6,825,816.22 7,114,387 91 1,440,315.71 107,860.50 176,880.99 25,905.79 Corrective Services-Satellites Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Patrol Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 44,228,275.66 16,085,709.00 $ 18,022,208.56 521,196.36 570,904.05 1,205,741.14 1,186,603.68 2,092.00 2,092.00 17,814,738.50 $ 19,781,808.29 $ 32,855,455.35 619,388.14 5,265,498.00 $ 43,367,606.00 $ $ 17,605,583.00 $ $ 46,163,227.52 $ 33,375,820.00 234,536.00 4,461,813.00 $ 16,042,247.00 364,971.00 1,198,365.00 $ 33,463,731.02 661,916.49 4,876,305.01 $ (1,936,499.56) (49,707.69) 19,137.46 608,275.67 42,528.35 (389,192.99) COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.38% Favorable due to turnover and On Call. Partially offset by unfavorability in Overtime and Fringe Benefits due to an unbudgeted rate adjustment. -5.44% Unfavorable due to Office Supplies. Actual purchases exceeded budget. 7.74% Favorable due to Insurance Fund charges. Budget estimated by internal Service fund was higher than anticipated. Partially offset by Motorpool Fund charges. Motorpooi expenses reflect a rate adjustment that occurred near the end of the fiscal year, higher gas prices and vehicles exceeding their monthly mileage 125,659.33 3.96% 40,043.33 38,943.43 (12,551.31) 2.44% Favorable due to turnover. 7.17% Favorable due to Uniforms. Uniform replacement costs were tess than anticipated. -3.41% Unfavorable due to Convenience Copier, Equipment Rental and Print Shop charges. Budget estimated by internal service fund was less actual expenses. $ 1,890,123.00 $ 2,550,469.89 $ 2,484,034.44 $ 65,435.45 2.60% -7.87% Unfavorable due to Overtime primarily related to monitoring prisoners who are hospitalized and the high jail population. Fringe Benefits are unfavorable due to the costs associated with the overtime. 1.56% Favorable in Drug purchases due to a change in vendors from the Medical Care Facility to an outside supplier for inmate medications. 2.43% Favorable due to Info Tech Operations. Budget estimated by internal service fund was more than actual charges. 0.00% Favorable due to transfers to the Jail Population Management Fund being slightly less than atiticipated. Transfers $ (1,934,951.86) -4.37% -12.04% Unfavorable due to Overtime and union settlement accural. Accural was higher than anticipated for this division. -9.54% Unfavorable due to Dry Goods and Clothing. Purchases were higher than 1.59% Favorable due to Insurance Fund charges. 0.00% $ (1,967,069.79) -11.04% 1.82% Favorable due to union settlement accural. Accural was less than anticipated for this division. 6.43% Favorable due to Expendable Equipment purchases being less than anticipated. -7.98% Unfavorable due to Motor Pool Fund charges. Motorpool expenses reflect a rate adjustment that occurred near the end of the fiscal year, higher gas prices and vehicles exceeding their monthly mileage allotment. 0.00% Unfavorable due to Grant Match Transfers being higher than anticipated. 122,176.00 162,387.79 (40,211.79) $ 38,072,169.00 $ 39,124,128.52 $ 38,902,729.28 $ 221,399.24 0.57% 11/30/2006 ADOPTED BUDGET AMENDED BUDGET FY 2006 ACTUAL Technical Services Personnel Expenditures $ 7,113,628.00 $ 6,253,990.36 $ 6,990,930.58 $ (736,940.22) -11.78% Operating Expenditures Internal Support Expenditures Transfers 1,222,976.86 1,364,417.46 1,525,820.56 354,333.00 256,722.04 (95,937.64) -8.51% (161,403.10) -11.83% 97,610 96 0.00% 688,910.00 1,127,039.22 1,362,536.00 Emergency Prep., Training & Comm Personnel Expenditures Operating Expenditures Internal Support Expenditures -0 Transfers 9,165,074.00 $ 3,981,938.00 $ 114,920.00 145,921.00 9,099,780.04 3,978,264.00 120,920.00 141,683.00 $ 91,120,497.00 $ 91,490,514.16 10,238,875.00 $ 9,959,609.28 16,150,857.00 $ 16,833,909.51 $ 1,944,822.50 $ 95,943,426.35 $ 9,950,597.22 $ 17,092,508.37 1,861,517.54 $ (4,452,912.19) -4.87% 9,012.06 0.09% (258,598.86) -1.54% 83,304.96 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out Department Total - Unfavorable due to Overtime ($2,000,457), Fringe Benefits on the overtime that exceeded the budget ($630,172), Union Retro Accural on the additional overtime ($676,155) and ($1,146,128) in Fringe Benefits due to an unbudgted rate adjustment. COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Unfavorable due to Overtime and union settlement accural. Accural was higher than anticipated for this division. Unfavorable Laboratory Supplies due to equipment and chemical purchases being higher than anticipated. More local Police Departments are utilizing the Sheriffs Crime Lab rather than the State Police lab. Unfavorable due to Motor Pool Fund charges. Motorpool expenses reflect a rate adjustment that occurred near the end of the fiscal year, higher gas prices and vehicles exceeding their monthly mileage allotment. Favorable due to Grant Match Transfers being less than anticipated. A portion of the Grant Match for the Jail Alliance Bryne Grant was charged under the Health $ 9,996,450.04 $ $ 4,166,21813 $ 152,777.65 155,867.02 (896,670.00) -9.85% -4.72% Unfavorable due to Overtime and union settlement accural. Accurat was higher than anticipated for this division. -26.35% Unfavorable due to Officer Fees. State charges for LEIN access were higher than anticipated. Unfavorable due to Radio Communications. Charges higher than anticipated. (187,954.73) (31,857.65) (14,184.02) -10.01% 0.00% $ 4,242,779.00 $ 4,240,867.00 $ 4,474,863.40 $ (233,996.40) -5.52% $ 117,510,229.00 $ 120,228,855.45 $ 124,848,049.48 $ (4,619,194.03) -3.84% 11/30/2008 Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 198,816.00 231,922.39 237,365.68 (5,443.29) -2.35% - 0.00% $ 939,604.00 $ 972,206.60 $ 966,360.73 $ 5,845.87 0.60% $ 684,438.00 $ 56,350.00 684,438.00 $ 55,846.21 690,092.62 $ 38,902.43 (5,654.62) 16,943,78 -0.83% Unfavorable due to overtime. 30.34% Favorable Binding Expense due to an anticipated project that will not be completed this fiscal year. Unfavorable due to Telephone Communications charges. Usage was higher than anticipated. County Clerk (Vital Stats & Legal Rees) Personnel Expenditures Operating Expenditures 3,203,994.00 $ 3,207,899.45 278,875.00 297,420.40 Register of Deeds Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 25,879.39 995,914.51 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMOUNT AMENDED FY 2006 FAVORABLE BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES nternal Support Expenditures 03fransfers $ 3,137,257.42 $ 70,642.03 333,355.35 (35,934.95) 58,397.04 2.20% Favorable due to turnover. -12.08% Unfavorable Printing due to a large purchase of court document folders which is made every three years. 5.33% Favorable due to info Tech Operations. Charges less than anticipated. 0.00% 609,584.00 1,094,752.54 1,036,355.50 $ 4,092,453.00 $ 4,600,072.39 $ 4,506,968.27 $ 93,104.12 2.02% Elections Personnel Expenditures Operating Expenditures Internal Support Expenditures ransfers $ 593,866.00 $ 593,866.00 714,075.00 724,715.81 111,473.00 183,756.00 52,500.00 $ 1,419,414.00 $ 1,554,837.81 $ 598,964.45 $ (5,098.45) 437,705.71 287,010.10 181,037.14 52,500.00 -0.86% Unfavorable due to overtime. 39.60% Favorable due to Election Supplies, The cost of the August Primary was less than expected. 1.48% Favorable due to Info Tech Operations. Charges less than anticipated. 0.00% 2,718.86 $ 1,270,207.30 $ 284,630.51 18.31% $ 2,354,990.00 $ 2,325,089.00 $ 2,306,449.96 $ 18,639.04 1,264,320.00 1,264,320.00 789,763.58 474,556.42 1,005,109.00 1,021,793.90 $ 4,624,419.00 $ 4,611,202.90 $ 4,092,128.05 $ 519,074.85 0.80% Favorable due to turnover. 37.53% Favorable Professional Services related to a reduction in recording volume and the settlement of the ACS Lawsuit. The budget is based on pre- settlement rates. The post-settlement rates are lower. Favorable Micrographics and Reproductions due to a reduction in recording volume. 2.53% 0.00% 11.26% 11/21/2006 Jury Commission Personnel Expenditures Operating Expenditures $ 14,730.00 $ 2,350.00 14,991.07 $ 5,825.00 13,230.16 $ 1,760.91 11,550.99 (5,725.99) 112,992.00 142,996.08 138,809.35 4,186.73 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMOUNT AMENDED FY 2006 FAVORABLE BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 11.75% Favorable due to turnover. -98.30% Unfavorable Office Supplies due to the purchase of Scantron Jury Questionnaire's to automate response processing. 2.93% Favorable Mail Room charges due to some postage being purchased directly from the Post Office. $ 130,072.00 $ 163,812.15 $ 163,590.50 $ 221.65 0.14% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 1.18% 31.38% 3.20% 0.00% $ 6,852,018.00 $ 6,826,283.52 $ 6,745,994.61 $ 2,315,970.00 2,348,127.42 1,611,278.06 2,037,974.00 2,675,220.91 2,589,482.18 52,500.00 52,500.00 11,205,962.00 $ 11,902,131.85 $ 10,999,254.85 $ 902,877.00 80,288.91 736,849.36 85,738.73 7.59% 11/21/2063 Administration Personnel Expenditures Operating Expenditures $ 2,645,027.00 $ 2,649,680.36 $ 2,554,178.59 $ 203,990.00 207,967.02 165,451.98 95,501.77 42,515.04 Internal Support Expenditure: 599,575.00 913,324.36 983,873 92 (70,549.56) COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3.60% - Turnover. 20.44% - Fay. due largely to Data Processing of $37,185, postage of $4,257; Township & City Tax Rolls of $3,700: expendable equipment of $2,150 Office Supplies of $7,809, Travel & Conference of $7,258 reflective of current usage and needs, and Microfilming and Reproductions of $11,000 now done through Internal Services Micrographics Dept. Partially offset largely by unfav. Charge Card Fees of ($30,843) due to increasing number of people paying taxes and service fees with credit cards. -7.72% - Unfav. Due largely to Info-Tech. Operations of ($48,502), Print Shop ($12,451), Telephones of ($3,140) and Micrographics and Reproductions of ($5,639), and Motor Pool of ($819). -0 Division Total -0• Department Total $ 3,448,592.00 $ 3,770,971.74 $ 3,703,504.49 $ 67,467.25 1.79% $ 3,448,592.00 $ 3,770,971.74 $ 3,703,504.49 $ 67,467.25 1.79% 11/30/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED AMENDED BUDGET BUDGET FY 2006 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,196,181.00 $ 2,177,681.00 $ 2,123,533.20 $ 54,147.80 433,606.00 527,388.29 448,248.35 79,139.94 264,452.00 284,788.67 275,238.63 $ 2,894,239.00 $ 2,989,857.96 $ 2,847,020.18 $ 142,837.78 2.49% - Fay. Turnover. 15.01% - Fav Membership, Dues $1,500, Legislative Expense $8,300,Outside Printing $1,000, Travel $30,000, Workshops $15,000 (Conscious effort to maintain costs), Equipment $4,000, Groceries $2,000 and Outside Postage $10,000 offset by Unfav. Legal Expense ($5,000), County Audit ($4,000) additional work requested and performed, Public Information ($13,900) actual invoices were higher than anticipated. All variances are based upon actual expenditures. 3.35% Fav. Copier $1,000, Info Tech Oper $600, Print Shop $9,000 offset by Unfav. Telephone ($800). Copier costs reflect instituting code in copier to make copies at the Commissioners office. Print Shop reflects charging costs to the appropriate Department. All other variances are a reflection of actual use. 4.78% 9,550.04 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,196,181.00 $ 2,177,681.00 $ 2,123,533 20 433,606.00 527,388.29 448,248.35 264,452.00 284,788.67 275,238.63 $ 54,147.80 2.49% 79,139.94 15.01% 9,550.04 3.35% $ 2,894,239.00 $ 2,989,857.96 $ 2,847,020.18 $ 142,837.78 4.78% 11/21/2006 Internal Support Expenditures Transfers COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures Operating Expenditures $ 989,625.00 $ 1,001,396.41 $ 987,194.40 $ 14,202.01 1,42% Turnover 676,080.00 673,380.00 668,239.04 5,140,96 0.76% Fay. Travel $200, Mileage $1,300 Library Continuations $9,000 offset by Unfav.Computer Research ($4,600) due to conscious effort by department to maintain costs for travel and mileage. Library Continuations versus Computter Research, patrons copying more from the computer than from printed materials. 850,853.00 859,266.64 817,306.59 41,960.05 4.88% Fay Copier Costs $9,300, Info Tech Operations $27,400 offset by Unfav. Telephone Communications ($800) based upon actual usage. 5,000.00 5,000.00 5,000.00 100.00% $ 2,521,558.00 $ 2,539,043.05 $ 2,472,740.03 $ 66,303.02 2.61% -0 Department Total 03 Operating Expenditures $ 989,625.00 $ 1,001,396.41 $ 987,194.40 $ 14,202.01 1.42% Internal Support Expenditures 676,080.00 673,380.00 668,239.04 41,960.05 6.23% Transfers 860,853.00 859,266.64 817,306.59 5,000.00 0.58% Transfer Out 5,000.00 5,000.00 - 5,000.00 100.00% $ 2,521,558.00 $ 2,539,043.05 $ 2,472,740.03 $ 66,162.06 2.61% 11/21/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES DRAIN COMMISSIONER AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE] PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Drain Commissioner Controllable Personnel $ 3,393,334.00 $ 3,356,493.89 $ 3,283,197.23 $ 73,296.66 2.18% Fav - Salaries and Overtime $886,673 offset by unfavorable Fringes ($813,377) 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 481,002.00 1,332,568.65 646,415.17 686,153.48 51.49% Unfav - Communications ($9,496) for Environmental Unit Public Education II television ads related to one time grant match. Fay - Contracted Services $53,976 the result of an overestimated budget forecast compared to actual Environmental Unit spending. Fav - Insurance $10,000 budget at zero Insurance on SCADA electrical systems should be charged to appropriate Drain/Lake Level projects. Fay - Membership Dues $11,004 the effect of less memberships being establish for the Environmental Unit. Fav - Personal Mileage $16,273 is the consequence of the Systems being charged directly. Unfav - Printing ($10,305) offset by Fay - Paper Printing $13,656 the result of distinguishing were items should be booked. Unfav - Prof SVC-Consultants ($4,413) used for Environmental Unit Phase II to develop watershed management planning services. Fav - Professional Services $555,546 budget for Master Plan that will be carried - -0 forward into FY 2007. Fav Publishing Legal Notices $5,124 and Recording Fees $42,761 because the process for dissolving Chapter 4 Drains has not taken place resulting In less public notice ads and liens to be recorded at register of Deeds Office. Fay - Office Supplies $9,754 consequence of an over estimated budget forecast compared to actual spending. Fay - Training $15,222 based on overestimated budget for required training needs. Fay - Clinton River Watershed Council $5,141 the result of the total bill being booked to Membership Dues. Non-Controllable Operating 1,083,909.00 1.376,791.94 1,526,992.13 (150,200.19) -10.91% Unfav - Drain Equipment ($146,665) the result of capturing the assignment of employee's equipment some charges recovered in Reimbursement General if equipment related to an allocation pool. Unfav - Convenience Copier ($9,578), Fay - Info Tech Operations $15,206, Unfav - Mail Room ($5,403) and Unfav - Telephone Communications ($3,593) are the result of budget allocations being incorrectly estimated. Transfers 56,165.00 56,165.00 56,165.00 - 0.00% Total $ 5,014,410.00 $ 6,122,019.48 $ 5,512,769.53 $ 609,249.95 9.95% Department Total $ 5,014,410.00 $ 6,122,019.48 $ 5,512,769.53 $ 609,249.95 9.95% 11/27/2006 Emergency Response & Preparedness Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $ 1,173,123.00 $ 1,208,693.82 $ 1,216,248.47 $ 26,180.00 36,180.00 25,416.63 167,333.00 167,943.00 162,935.78 $ 1,366,636.00 $ 1,412,816.82 $ 1,404,600.88 $ $ 2,005,447.00 $ 1,981,819.04 $ 1,934,049.82 $ 48,908.00 48,908.00 33,576.17 Non-Controllable Operating 227,787.00 234,098.19 219,986.62 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Non-Controllable Operating $ 2,179,874.00 $ 2,047,455.66 $ 2,095,105.31 $ (47,649.65) -2.33% Unfavorable fringe benefit due to an unbudgeted rate adjustment. 218,665.00 246,406.70 233289.09 13,117.61 5.32% Favorable Special Projects and Personal Mileage. Useage less than anticipated. 487,664.00 489,054.87 440,941.96 48,112.91 9.84% Favorable Telephone Communications due to an allocation for a capital purchase that was completed last fiscal year. $ 2,886,203.00 $ 2,782,917.23 $ 2,769,336.36 $ 13,580.87 0.49% $ 702,515.00 $ 706,402.04 $ 688,621.51 $ 17,780.53 2.52% Favorable due to Turnover. 340,090.00 440,243.00 423,269 40 16,973.60 3.86% Favorable due to Expendable Equipment purchases. 477,498.00 502,196.79 476,437.98 25,758.81 5.13% Favorable due to Info Tech Operations. Charges incurred this fiscal year were less than anticipated. $ 1,520,103.00 $ 1,648,841.83 $ 1,588,328.89 $ 60,512.94 3.67% Corporation Counsel Controllable Personnel Controllable Operating Auditing Controllable Personnel Controllable Operating Non-Controllable Operating (7,554.65) -0.63% Unfavorable due to Overtime. Partially offset by turnover. 10,763.37 29.75% Favorable due to Professional Services. Charges were less than anticipated. 5,007.22 2.98% Favorable due to Info Tech Operations. Charges incurred this fiscal year were less than anticipated. 8,215.94 0.58% 47.769.22 2.41% Favorable due to turnover. 15,331.83 31.35% Favorable in Court Costs from a reduction in the amount of filing fees paid, Reporter and Steno Services due to a reduction in usage this fiscal year, Personal Mileage and Travel and Conference due to off-campus travel being less than anticipated. 14,111.57 6.03% Favorable due to Info Tech Operations. Charges incurred this fiscal year were less than anticipated. $ 2,282,142.00 $ 2,264,825.23 $ 2,187,612.61 $ 77,212.62 3.41% Department Total Controllable Personnel $ 6.060,959.00 5,944,370.56 $ 5,934,025.11 $ 10,345.45 0.17% Controllable Operating 633,843.00 771,737.70 715,551.29 56,186.41 7.28% Non-Controllable Operating 1,360,282.00 1,393,292.85 1,300,302.34 92,990.51 6.67% Transfers Out 0 0 0 $ 8,055,084.00 $ 8,109,401.11 $ 7,949,878.74 $ 159.522.37 1.97% 11/29/2006 Internal Support Expenditures 125,925.00 130,252.76 123,362.39 Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT $ 344,609.00 $ 344,609.00 $ 357,470.47 $ (12,861.47) 8,725.00 8,725.00 9,323.56 (598.56) 8,422.00 8,422.00 8,666.21 (244.21) $ 361,756.00 $ 361,756.00 $ 375,460.24 $ (13,704.24) -3.79% EXPLANATION OF SIGNIFICANT VARIANCES -3.73% Unfav. Fringes due to rate increase for medical and budget was not amended. -6.86% Unfav.($900) travel and conference. -2.90% Unfav. Telephone Communication ($590) based upon actual usage. Purchasing Personnel Expenditures Operating Expenditures $ 1,018,651.00 $ 1,078,286.86 $ 1,071,322.63 $ 41,323.00 72,013.00 45,879.30 6,964.23 0.65% Turnover. 26,133.70 36.29% Fav. Advertising $5,700, Membership $1,600, Outside Printing, Workshop $17,700 offset by Unfav. Professional Services ($1,000) based upon actual usage. 6,890.37 5.29% Fav. Mail Room $3,000 offset by Unfav. Telephone ($900). Both variances based upon actual usage $ 1,185,899.00 $ 1,280,552.62 $ 1,240,564.32 $ 39,988.30 3.12% Equalization Personnel Expenditures $ 7,249,310.00 $ 7,257,005.40 $ 6,924,467.36 $ 332,538.04 4.58% Fay. Salary $245,800, Fringes $107,700 and OT $13,900 offset by Short Term Disability ($35,000). New positions have been added with contracts to Municipalities. Operating Expenditures 222,590.00 301,771.32 166,865.69 134,905.63 44_70% Fay. Personal Mileage $19,800. Work assignments located close to personal residence.Fav. Professional Services $80,700, Expendable Equip. $12,300 and Office Supplies $9,300 based upon actual usage. Internal Support Expenditures 1,457,197.00 1,830,474.07 1,666,049.25 164,424.82 8.98% Fay. Print Shop $25,200, Info Tech Operations $172,700 offset by Unfav. Mail Room ($6,200), Micrographics ($6,000) and Telephone ($18,600). Many forms previously done out-county have been brought inside. Telephone is based upon actual usage. Transfers 1,735.00 1,735.00 0.00% $8,929,097.00 $9,390,985.79 $ 8,759,117.30 $631,868.49 6.73% Fiscal Services Personnel Expenditures $ 5,332,806.00 $ 5,427,504.26 $ 5,379,335.41 $ 48,168.85 0.89% Fay. Salary $82,600, Fringes $43,300 offset by Unfav. OT ($8,400) and unexpected Short Term Disability Costs ($69,400). Unfav OT is due to implementation of new PeopleSoft Financial System. Operating Expenditures 137,700.00 129,964.00 142,366.09 (12,402.09) -9.54% Fay. Mileage $1,400 and Office Supplies $3,000 based upon actual usage and consolidation of order points within the Division offset by Unfav Professional Services ($28,100) and Training Related ($6,800) related to the implimentation of Performance Series Module.. Internal Support Expenditures 1,495,916.00 2,406,219.51 2,235,235.76 170,983.75 7.11% Fay. Mail Room $12,600 and Info Tech Operations $175,300 offset by Unfav. Telephone ($7,200). Division has made a concerted effort that vendors receive payment through direct deposit rather than mail. Telephone and Info Tech Operations are based upon actual usage. $ 6,966,422.00 $ 7,963,687.77 $ 7,756,937_26 $ 206,750.51 2.60% 11130/2006 FY 2006 ACTUAL AMENDED BUDGET ADOPTED BUDGET $ 2,237,502.00 $ 2,280,946.76 2,285,850.19 $ (4,903.43) 87,366.00 87,366.00 66,518.23 20,847.77 20,710.16 556,259.00 652,182.20 631,472.04 Reimbursement Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers -0.21% Unfav. Fringes ($11,300) due to rate increase which was not budgetef for. 23.86% Fav. Professional Services $18,500 and filing fee $$2,500 offset by Unfav. Charge Card Fees ($2,0000). Increased use of credit cards by Inmate to pay fees (after release from jail.) 3.18% Unfav. Telephone ($2,500). Division utilizes a phone list to contact former inmates and family for payment of outstanding balances. This phone list has been very useful in the generation of additional revenues for the Division. COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 2,881,127.00 $ 3,020,494.96 $ 2,983,840.46 $ 36,654.50 1.21% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 16,182,878.00 $ 16,388,352.28 497,704.00 599,839.32 3,643,719.00 5,027,550 54 1,735.00 $ 16,018,446.06 $ 369,906.22 430,952.87 168,886.45 4,664,785 65 362,764.89 1,735.00 2.26% 28.16% 7.22% 0.00% $ 20,324,301.00 $ 22,017,477.14 $ 21,115,919.58 $ 901,557.56 4.09% 11/30/2006 $ 205,087.00 $ 207,953.31 $ 213,951.87 $ (5,998.56) -2_88% $ 1,178,970.00 $ 1,201,618.56 $ 1,168,786.76 $ 32,831.80 38,270.00 38,270.00 23,562.31 14,707.69 38.43% Fay. equipment replacement and maint. contract for Record Retention software -3.68% Unfav. due to rate increase for fringe benefits which was not budgeted for. 48.84% Fay. less personal mileage and travel -1.86% Unfav. due to telephone communication charges 2.73% Fay. due to turnover and overtime. Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Support Services Personnel Expenditures Operating Expenditures $ 189,131.00 $ 189,131.00 $ 196,097.95 $ (6,966.95) 2,600.00 2,600.00 1,330.06 1,269.94 13,356.00 16,222.31 16,523.86 (301.55) ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY 2008 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT FY 2006 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 995,826.00 Internal Support Expenditures Transfers 1,110,015.92 1,092,718 59 17,297.33 1.56% Fay. less micrographics and reproduction than anticipated. 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 2,214,066.00 $ 2,349,904.48 $ 2,285,067.66 $ 64,836.82 2.76% $ 1,368,101.00 $ 1,390,749.56 $ 1,364,884.71 $ 25,864.85 1.86% 40,870 00 40,870.00 24,892.37 15,977.63 39.09% 1,010,182.00 1,126,238.23 1,109,242.45 16,995.78 1.51% ... - - - 42.46% -- --- ---------- --------- $ 2,419,153.00 $ 2,557,857.79 $ 2,499,019.53 $ 58,838.26 2.30% 11/30/2006 Facilities Engineering Personnel Expenditures Operating Expenditures COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 363,029.00 $ 371,529.00 $ 371,308.00 $ 221.00 006% 4,500.00 12,000.00 8,998.57 3,001.43 25.01% - Fay. Travel & Conference and Membership Dues. 50,511.00 50,511.00 42,010.18 8,500.82 16.83% - Fay. IT Operations and Print Shop. $ 418,040.00 $ 434,040.00 $ 422,316.75 $ 11,723.25 2.70% $ 960,842.00 $ 952,342.00 $ 814,907.36 $ 137,434.64 14.43% - Fay. Salaries, Overtime and Fringe Benefits for productive time charged to the Airport T-Hangar Capital Project. 116,600.00 116,600.00 124,174.89 (7,574.89) -6.50% - Unfav. Testing Materials ($5,219) for purchase of nucleat testing gauge (a more cost efficient alternative than purchasing outside testing services) and unfav. Travel & Conference ($4,246) reflecting no budget; partially offset by fay. Expendable Equipment $2,000. 92,025.00 92,327.68 93,175.98 (848.30) -0.92% - Unfav. Telephone Communications cost based on project activity ($5,810) largely offset by fay. IT Operations $2,096 and Print Shop $2,990. $ 1,169,467.00 $ 1,161,269.68 $ 1,032,258.23 $ 129,011.45 11.11% $1,323,871.00 $ 1,323,871.00 $ 1,186,215.36 $ 137,655.64 10.40% 121,100.00 128,600.00 133,173.46 (4,573.46) -3.56% 142,536.00 142,838.68 135,186.16 7,652.52 5.36% $ 1,587,507.00 $ 1,595,309.68 $ 1,454,574.98 $ 140,734.70 8.82% 11/30/2006 FY 2006 ACTUAL ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Human Resources - General Personnel Expenditures Operating Expenditures Internal Support Expenditures Compensation & Benefits Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 611,443.00 $ 611,443.00 $ 527,894.30 $ 301,030.00 393,998.30 266.883.01 127,115.29 32.26% 6,265.00 13,628.83 14,826.42 (1,197.59) -8.79% $ 918,738.00 $ 1,019,070.13 $ 809,603.73 $ 209,466.40 20.55% $ 1,462,110.00 $ 1,491,478.29 $ 1,404,063.52 $ 87,414.77 5.86% 193,150.00 193,150.00 132,849.63 60,300.37 31.22% 488,292.00 843,181.16 838,516.88 4,664.28 0.55% 152,379.42 6.03% $ 888,941.00 $ 883,713.00 $ 904,668.61 $ (20,955.61) -2.37% 219,501.00 220,014.57 205,322.76 14,691.81 6.68% 197,714.00 206,714.00 200,590.44 6,123.56 2.96% Turnover. Fees- Per Diem fay $9,605 as number of appeals and time involved to complete appeals by the Personnel Appeal Board lower than anticipated. Travel and Conference favorable $5,226. Legal Services fay. $89,188 and Professional Services fay. $19,252 due to cancelled and rescheduled hearings (set to meet in Jan/Feb, 2007). Unfav. primarily due to Print Shop costs for Merit Rule Books and Affirmative Action Reports. Turnover. Lower than anticipated use of Examination materials $16,156, Recruitment Expense $35,575, FA Proprietary Equipment $2,000, Computer Supplies $2,426, Travel & Conference $3,624 and Office Supplies $1,305. Primarily reflects less than anticipated costs for use of Information Technology Operations $6,440, use of Print Shop $3,922, offset by higher usage than anticipated for Convenience Copier ($3,797) and Telephone Communications ($2,430). Adjustment during FY 2006 Budget Process to transfer Employee's Benefit unit from General Fund to Fringe Benefit Fund overstated. Primarily due to lower than anticipated expense for Membership Dues and Periodical Books $3,987, Personal Mileage $980. Travel and Conference $4,859, FA Proprietary Equipment Expense $2,000 and Office Supplies $2,930. Lower than anticipated use of Convenience Copier $3,292, Mail Room $1,565 and Print Shop $1,824. 83,548.70 13,66% $ 2,143,552.00 $ 2,527,809.45 $ 2,375,430.03 $ $ 1.306,158.00 $ 1,310,441.57 $ 1,310,581.81 $ (140.24) -0.01% Department Total Personnel Expenditures $ 2,962,494.00 $ 2,986,634.29 $ 2,836,626.43 $ Operating Expenditures 713,681.00 807,162.87 605,055.40 Internal Support Expenditures 692,271.00 1,063,523.99 1,053,933.74 150,007 86 5.02% 202,107.47 25.04% 9,590.25 090% $ 4,368,446.00 $ 4,857,321.15 $ 4,495,615.57 $ 361,705.58 7.45% 11/2012006 4,331,418.00 4,916,581.16 Operating Expenditures COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 194,384_00 $ 194,384.00 $ 183,065.85 $ 11,318.15 5.82% Primarily due to change in rate for hospitalization. Operating Expenditures 8,577,871.00 9,554,521.00 10,314,825,81 (760,304.81) -7.96% Unfav. variance primarily due to Private Institutions (Mich. Department of Human Services). The costs incurred are for the care of neglected and abused wards of the court and payment is state mandated. Costs are based on caseload, difficulty of care, and treatment of services (counseling, drug screening etc.) ordered by the Court. Note offsetting revenue favorability for Child Care subsidy. Internal Support Expenditures 7,591.00 7,591.00 6,691.27 899.73 11.85% Primarily due to Convenience Copier fay. $1,421 based on less than anticipated usage, offset by Print Shop unfav. ($495) (there was no budget allocation for this account). Transfers Out 52,668.43 (52,668.43) $ 8,779,846.00 $ 9,756,496.00 $ 10,557,251.36 $ (800,755.36) -8.21% Health And Human Services Grant Match portion for Jail Alliance Bryne Grant (grant match incorrectly charged to Human Services Admin; Should have been charged to Health Division). The grant match allocation was budgeted entirely under the Sheriffs Office at the time of acceptance. The actual charges, however, were split between the Sheriff's Office and the Department of Health and Human Services. CSI --health Personnel Expenditures $ 24,038,451.00 $ 24,050,334.45 $ 22,711,396.26 $ 1,338,938.19 5.57% Favorable turnover partially offset by (Unfav.) overtime for Environmental Health ($66,000), Central Health Sys. ($5,500) and Field Nursing ($16,000) due to high activity. 5,214,297.22 (297,716.06) -6.06% interpreter Fees Unfav. ($241,369) due to requirement for all agencies which receive federal funding that materials be interpreted into the top 5 most common non-English languages. Vaccines unfavorable ($195,663) as Health Division now purchases rabies vaccines and vaccines for children, which once were provided by the State, as well as a price increase and increase in requests for vaccines (offset by increase in revenue for vaccines). Offset by favorable Personal Mileage $55,410 due to rate reduction (budget was set at old rate which was higher and never adjusted), Medical Supplies $45,271 as need for various medical supplies lower than anticpated, Training fav. $12,532 due to lower usage than anticipated, and Laboratory Supplies $24,693 as Sheriff's Department no longer uses Health Lab. Internal Support Expenditures 3,163,900.00 4,658,190.64 4,620,725.11 37,465.53 0.80% Primarily fay. due to printing of Bioterrorism materials charged to the Bioterrorism grant instead of Health Fund. $ 31,533,769.00 $33,625,106.25 S 32,546,418.59 $ 1,078,687.66 3.2i% COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Children's Village Personnel Expenditures $ 11,713,274.00 $ 12,305,775.48 $ 12,316,374.69 $ (10,599.21) -0.09% (Unfavorable) Fringe Benefit costs due to emergency salaries. Operating Expenditures 3,417,423.00 3,485,275.72 2,972,418.64 512,857.08 1411% Fay. Teachers and Expense $616,262 due to overlap of fiscal years (only three quarters paid in FY 2006). Offset by net unfav. ($94,400) in various supplies and Provision accounts due to increased usage based on population. Internal Support Expenditures 2,380,892.00 2,496,556.38 2,541,096.16 (44,539.78) -1.78% (Unfavorable) Radio Communications ($35,119) and I.T. CLEMIS ($10,250) due to under appropriated allocation $ 17,511,589.00 $ 18,287,607.58 $ 17,829,889.49 $ 457,718.09 2.50% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $ 35,946,109.00 $ 36,550,493.93 $ 16,326,712.00 17,956,377.88 5,552,383.00 7,162,338.02 35,210,836 80 $ 1,339,657. 13 3.67% 18,501,541.67 (545,163.79) -3.04% 7,168,512.54 (6,174.52) -0.09% 52,668.43 (52,668.43) 100.00% $ 57,825,204.00 $ 61,669,209.83 $ 60,933,559.44 $ 735,650.39 1.19% 11/30/2006 $ 173,438.00 $ 173,436.00 4,800.00 4,800.00 $ 179,716.89 $ (6,280.89) 1,968.13 2,831.87 6,150.00 6,150.00 5,951.40 198.60 184,386.00 $ 184,386.00 $ 187,636.42 $ (3,250.42) -1.76% $ 1,521,510.00 $ 1,522,800.77 $ 1,524,872 84 $ 250,187.00 256,661.00 211,873.59 (2,072.07) 44,787.41 253,175.00 253,574.27 253,750.93 (176.66) Public Services - Admin. Personnel Expenditures Operating Expenditures Internal Support Expenditures Veterans' Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers -3.62% Unfav. Fringe Benefits due to unbudgeted rate adjustments. 59.00% Fav. Travel & Conference $1,460 and Special Event Program $1,144 due to conscious effort to keep costs down. 3.23% Fay, Convenience Copier $100 and Print Shop $99 due to lower than anticipated -0.14% Unfav. Fringe Benefits due to unbudgeted rate adjustments. 17.45% Fav. Soldier Burial $38,780 reflects lower than anticipated veteran burials. Fav. Special Event Program $2,703 and Travel & Conference $1,280 due to conscious effort to keep costs down. -0.07% - Unfav. Mail Room ($508) reflects Increase in client base for mailing information as well as postage increase partially offset by Fay. Print Shop $224 due to lower than anticipated use. 0.00% Community Corrections Personnel Expenditures Operating Expenditures $ 3,284,377.00 $ 3,280,512.00 $ 3,226,899.83 $ 691,887.00 927,468.92 840,639.74 53,612.17 86,829.18 Internal Support Expenditures Transfers 498,642.00 728,763 79 127,274.00 740,222.75 362,188.45 (11,458.96) (234,914.45) MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures $ 757,165.00 $ 783,410.19 $ 769,425.10 $ 92,506.00 92,506.00 72,271.97 13,985.09 20,234.03 Internal Support Expenditures 379,578.00 385,287.40 30,197.43 355,089.97 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 2,024,872.00 $ 2,033,036.04 $ 1,990,497.36 $ 42,538.68 2.09% 1.63% - Turnover 9.36% - Fay. Contracted Services $106,096 reflects charges for PRCs booked under Transfers, offset by Unfav. Electrical Service ($10,250) due to an increase in the cost of the monthly service. -1.57% Unfav. Into Tech CLEMIS ($2,502), Info Tech Operations ($2,515), Motor Pool ($5,182) and Print Shop ($2,652) due to under appropriated allocation. 0.00% Unfav. Transfers ($234,914) reflects a change of accounting procedures requiring the grant match to be reported as an operating transfer. There is favorability in the Non-Departmental Fund that covers this shortfall. $ 4,474,906.00 $ 5,064,018.71 $ 5,169,950.77 $ (105,932.06) -2.09% 1.79% - Turnover 21.87% Fay. Car Allowance $3,434, Membership dues $1,105, Professional Services $4,542, Special Event Program $3,685, Travel & Conference $2,218, Workshops & Meetings $1,585 due to conscious effort to keep costs down. Fay. Computer Supplies $643, Other Expendable Equipment $713 and Office Supplies $982 due to lower than anticipated use. 7.84% Fay. Info Tech Operations $28,843 and Motor Pool $1,536 due to lower than anticipated use. $ 1,229,249.00 1,261,203.59 $ 1,196,787.04 $ 64,416.55 5.11% • See related revenue offset. 11/30/2006 • See related revenue offset. 11130/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Medical Examiner Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 3,175,170.00 $ 3,228,410.70 $ 3,154,880.02 $ 73,530.68 2.28% Turnover 629,811.00 695,208.67 700,095.17 (4,886.50) -0.70% - Unfav. Laboratory Fees ($67,923) reflects more testing on suicide cases which have increased 53%, offset by Fav. Professional Services $14,585, Film & Processing $13,066 and Laboratory Supplies due to fewer cases requiring further investigation. Also, Fav. Training &16,875 due to staffing shortage. 774,715.00 1,052,178.08 1,029,008.35 23,169.73 2.20% Fay. Info Tech Operations $11,945 and Motor Pool $17,865 due to lower than anticipated use, offset by Unfav. Telephone Communications ($4,682) due to higher than anticipated use $ 4,579,696.00 $ 4,975,797.45 $ 4,883,983.54 $ 91,813.91 1.85% Animal Control Personnel Expenditures $ 1,693,882.00 $ 1,798,284.19 $ 1,714,112.94 $ 84,171.25 4.68% - Turnover Operating Expenditures 81,607.00 144,266.70 139,173.73 5,092.97 3.53% Fav. Printing $3,735 and Expendable Equipment $4,046 due to lower than anticipated use, offset by Unfav. Animal Supplies ($2,310) due to higher than Internal Support Expenditures 505,045,00 681,503.81 692,363.80 (10,859.99) -1.59% Unfav. Info Tech CLEM'S ($11,180) and Radio Communications ($17,817) due to -0 U1 under appropriated allocation, offset partially by Fay. Motor Pool $14,386 and info Tech Operations $4,455 due to lower than anticipated use. $ 2,280,534.00 $ 2,624,054.70 $ 2,545,650.47 $ 78,404 23 2.99% Circuit Court Probation Personnel Expenditures - $ - $ - $ 0.00% Operating Expenditures 43,412.00 43,790.52 29,068.76 14,721.76 33.62% Fav. Equipment Maintenance $954, Interpreter fees $1,835, Membership Dues $590, Personal Mileage $250 and Travel & Conference due to conscious effort to keep costs down. Fay, Computer Supplies $1,518 and Office Supplies $8.105 reflects lower than anticipated use. Internal Support Expenditures 818,057.00 820,065.05 793,113.74 26,951.31 3.29% Fay. Convenience Copier $7,954 and Info Tech Operations $27,039 due lo a higher than anticipated budget estimated by the Internal Service fund, offset by Unfav. Telephone Communications ($8,060) due to under appropriated allocation. $ 861,469.00 $ 863,855.57 $ 822,182.50 $ 41,673.07 4,82% Department Total Personnel Expenditures $ 10,605,540.00 $ 10,786.853.85 $ 10,569,907,62 $ 216,946.23 2.01% Operating Expenditures 1,794,210.00 2,164,701.81 1,995,091.09 169,610.72 7.84% Internal Support Expenditures 3,235,362.00 3,927,522.40 3,869,500.94 58,021.46 1_48% Transfers 127,274.00 362,188.45 (234,914.45) $ 15,635,112.00 $ 17,006,352.06 $ 16,796,688.10 $ 209,663.96 1.23% Planning and Economic Development Services Personnel Expenditures $ 3,111,083 00 $ 3,253,492.34 $ 3,059,351.38 $ 194,140.95 Operating Expenditures 868,690.00 1,441,891.76 635,613 80 806,277.96 Internal Support Expenditures 735,764.00 Transfers 824,824 61 761,581.57 2,990.00 2,990.00 63,243.04 $ 27,681.61 (8,441.56) (3,494.86) 7,318.39 8,441.56 3,494.86 4.166,951.65 834,6135.64 922,535.99 358,601.00 $ 430.510.59 1,197,147.12 154,501.31 9.36% 58.92% 14.35% 0.00% COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS FY 2006 ACTUAL ADOPTED BUDGET AMENDED BUDGET AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 1,299,622.00 $ 1,308,969.90 $ 1,100,281.88 $ 208,688.02 574,319.00 589,941,00 190,630.28 252,212.69 157,459.56 94,753.13 15.94% - Fay. Salaries and Fringe Benefits due to turnover and vacant Automation Alley Coordinator position, which discontinued services to Automation Ailey. Reimbursement of position costs was also discontinued by Autorration Alley. • 399,310.72 67.69% - FaV. Operating costs, primarily Professional Services, for the North Oakland County Household Hazardous Waste recycling program (NO HAZ) $132,291 reflecting consolidation of collection events (reimbursement of program costs from participating communities was also less than budget). * Additionally, fay. Operating costs, primarily Professional Services, Printing and Travel & Conference for the Solid Waste Management Plan update, $237,541 due to pending reformatting of plan guidelines by the State, and Professional Services for South Oakland County liaison services, which were partially provided on a ptne basis, and for promotional activities $30,000. 37.57% - FaV. Print Shop for the Solid Waste Management Plan update and NO HAZ Program (see above) $38,840, and fay. IT Operations $51,692. Internal Support Expenditures 206,058.00 $ 2,079,999.00 $ 2,151,123.59 $ 1,448,371.72 $ 702,751.87 32.67% CTI 5,97% - Turnover, generated primarily by 2 Senior Business Development Representative positions, created by MR. #05307, and vacant until September. 5592% - Fay. Professional Services $624,323 including: $150,000 for the Main Street Program, which was budgeted in the Planning & Economic Development Services Budget, but was charged to the Capital & Cooperative Initiative Revolving Fund (CCIRF); $284.700 for the Emerging Sectors Program, which will be carried forward to the FY 2007 Budget, including funding for client development and identification, additional web site enhancements, international tech firm services to identify and contact target firms, development of Oakland County promotional materials, and development of business valuation development tool; $146,000 for other promotional services which will be carried forward to the FY 2007 Budget, including Wireless Oakland demonstration project, upgrade of customer data base, economic valuation of green Infrastructure, salary survey of O.C. business community, and Bacon's media guide software. Other Professional Services fay. $43,600 is due to temporarily delayed services for the Main Street Program. Fair. Business Recruitment $83,972 for Emerging Sectors Program trade missions rec-ornmended lobe carried forward to the FY 2007 Budget; fay. Printing $104,033, including $70,000 to be carried forward for updated street maps, street atlases, and newsletter, as well as greater utilization of the Print Shop and greater utilization of the web site for Oakland Focus in place of printed materials $34,000. 797% - Fay. IT Development $79,634 appropriated for development of the Economic Development web site, 0.00% including carry-forward to the FY 2007 Budget of $46,056; partially offset by unfav. IT Operations ($9,644) and Print Shop ($8,855) for production of Oakland County promotional materials. Community and Home Improvement Personnel Expenditures $ Operating Expenditures Transfers $ 4,715,537.00 $ 5,523,198.71 $ 4,459,536.75 $ 1,063,651 96 19.26% - $ - $ 355,611.00 355,611.00 ------- --- $ - $ 355,611.00 $ 355,611.00 $ Workforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures 79.09% - Unallowable Federal and State Workforce Development grant costs were within the budget appropriation. $ 35,000.00 $ 35,000.00 $ $ 35,000.00 $ 35,000.00 $ 19,254.81 $ 15,745.19 4.4.99% Department Total Personnel Expenditures $ 4,445,705 00 $ 4,597,462 24 Operating Expenditures 1,443,009.00 2.031,832.76 Internal Support Expenditures 941,822.00 1,077.037.30 Transfers 358,601.00 $ 6,830,535.00 $ 8,064,933.30 5 6,282,774.28 $ 1,782159.02 22.10% • See related revenue offset. 11/21/2006 201,184.00 16,400.00 1,300,000.00 4,356,667.00 141,043.00 2,585.00 1,279,788.67 2,410,000.00 60,141.00 13,815.00 20,211.33 1,946,667.00 29.89% 84.24% 1.55% 44.68% Transferred to Sheriff's Dept budget. Budget was increased based on anticipated rate increase. Balance to be carried forward for Northwestern Highway Ext. agreement Less new participants. COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2006 FAVORABLE ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) PERCENT EXPLANATION INON-DEPARTARTMENT APPROPRIATIONS I COUNTY OPERATIONS County Expenditures Ambulance $ 35,000.00 $ Insurance Fund 201,184.00 Insurance Surety Bonds 16,400.00 Road Commission\Current Drain Assessment 1,300,000.00 Road Commission\Tri Party Agreement 1,500,000.00 Senior Citizen Prescriptions 150,000.00 150,000.00 24,921.00 125,079.00 83.39% Transfer to CMHA 9,620,616.00 9,620,616.00 9,620,616.00 - 0.00% Total $ 12,823,200.00 $ 15,644,867.00 $ 13,478,953.67 $ 2,165,913.33 13.84% COUNTY BUILDINGS $ 3,400,335.00 $ 2,747,653.29 $ 2,680,335.00 $ 67,318 29 2.45% Balance funds for Maintenance Dept Charges STATE AND FEDERAL - COUNTY ASSOCIATIONS Area Wide Water Quality $ 55,000.00 $ 55,000.00 $ - $ 55,000.00 100.00% No funds were requested for payment. Assoc of Metro Sewage Agencies 1,700.00 1,700.00 $ 1,700.00 100.000/0 No funds were requested for payment. Michigan Assoc. of Counties 70,700 00 70,700.00 $ 70,691.00 9.00 0.01% National Assoc. of Counties 23,000.00 23,000.00 $ 23,163.00 (163.00) -0.71% - S E M.C.O.G. 579,000.00 579,000.00 $ 553,456.50 25,543.50 4.41% Traffic Improvement Association 30,000.00 30,000.00 30,000.00 _ 0.00% lotal $ 759,400.00 $ 759,400.00 $ 677,310.50 82,089.50 10.81% SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 847,049.90 $ (547,049.901 -182.35% DIRE Loan Repayment (offset by reduction of reserved funds) and adjustment of prior years revenues and expenses. 90.xls 12/4/2006 100.00% Budget was reduced from previous years budgets in anticipation of reduced usage which has failed to appear. Year-to-date rate changes are less than anticipated. Due to increased 2006 Federal Incentive payments in Friend of the Court, less grant match is required for FY 2006. Based on actual quarterly charges 100.00% 100 .00% 100.00% 100.00% 100.00% 100.00% 100 00% 100.00% 100.00% 100.00% 100.00% 100.00% Transfers to Other Funds Operating Transfers Total 20,928,134.00 2,000.00 $44,946,881.00 21,630,120.86 2,000.00 $47,643,882.92 25,236,620.12 $ 21,050,390.99 $46,287,011.11 $ $ 24,016,747.00 $ 26,011,762.06 COUNTY OF OAKLAND FY 2006 YEAR END REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET AS ADOPTED BUDGET AS ADJUSTED FY 2006 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION RESERVED FOR TRANSFERS 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 Salary Adjustment Summer Employees Salary Appropriation Total $ (300,000.00) $ 412,334.00 $ 197,277.00 340,486.00 1,305,500.00 7,300,000.00 6,164,400.00 (177,161.16) 180,500.00 180,500.00 75,000.00 5,323.00 53,000.00 33,275.00 4,000.00 4,000.00 442,787.00 442,787.00 376,500.00 22,337.66 $ 16,139,450.00 $ 3,146,886.69 $ 412,334.00 159,501.00 329,874.00 27.19 1,734,089.00 (177,161.16) 180,500.00 5,323.00 33,275 00 4,000.00 442,787.00 22,337.66 $ 3,146,886.69 159,501.00 329,874.00 27.19 1,734,089.00 TOTAL NON-DEPT. APPROPRIATIONS TRANSFER TO GENERAL PURPOSE FUNDS Health Fund Juvenile Maintenance Fund Social Welfare Fund 89,051,276.00 96,108,027.00 96,462,830.22 $ 89.051,27600 $96,108,027.00 $96,462,830.22 $ $122,473,661.00 $ 118,706,833.98 $ 114,146,479 29 $ (354,803.22) (354,803.22) 4,560,354 69 775,141.94 579,729.87 2,000.00 1,356,871.81 Transfer to Motopool exceeded budget due to recalculation of (0.00) unrestricted net assets. -0.37% 3.84% 2.98% 2.68% 100.00% 2.85% TOTAL EXPENDITURES $ 167,420,542.00 $ 166,350,716.90 $ 160,433,490.40 5,917,226.50 3.56% 90.xls 12/4/2006 FY 2006 BUDGET AMENDMENTS FY 2006 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 468,311,447.00 BUDGET AMENDMENTS M.R. #05255 - 1012712005 Sheriff - ORV Safety Education Grant Acceptance M.R. #05263 - 11/10/2005 Management & Budget - Equalization Contract w/City of Royal Oak M.R. #05268- 11/10/2005 Health - MDEQ Contract M.R. #05260- 11/10/2005 Sheriff - Contract w/Springfield Two. for 2004-2008 12,000.00 13,005.00 $ (14,994.00) 81,749.00 M.R. #05281 - 12/08/2005 $ 5,020,582.21 FY 2005 Year End Report $ 3,533,397.00 1,487,185.21 Carry Forwards Encumbrances M.R. #05275 - 12/08/2005 Sheriff - Acceptance of Armored Vehicle from AT Systems M.R. #05293- 12-08-2005 52nd -4 District Court - 2006 Drug Court Grant M.R. #05301 - 12/0812005 Sheriff - Contract Amendment w/lndependence Twp. M.R. #05302- 12108/2005 Sheriff - Contract Amendment w/City of Rochester Hills M.R. #05303 - 12/0812005 Sheriff - Security Contract for 43rd District Court 2,700.00 4,125.00 $ 78,124.00 $ 87,354.00 $ 49,965.00 TOTAL AMENDED BUDGET AS OF 12/31/2005 (1ST QUARTER) $ 473,646,057.21 M.R. #05291 - 12108/2005 52nd - 1 - District Court - Drug Court M.R. #05292 - 12/0812005 52nd 2 - District Court - Drug Court M.R. #05306 - 1/19/2006 Clerk - Elections Room KR. #05312 - 1/19/2006 Prosecuting Attorney - Forfeited Funds M.R. #06008 - 1119/2006 Sheriff - SCAAP Reimbursement M.R. #05305 - 1119/2006 Veteran's Services - Veteran's Cemetery Road Project 2,333.00 13,053.00 52,500.00 3,000.00 $ (30,016.00) 106,667.00 P58 FY 2006 BUDGET AMENDMENTS M.R. #06012 - 2/02/2006 $ (256,483.00) Sheriff - Contract Amendment w/Royal Oak Twp. $ (73,574.00) 3,297,00 1,325.00 3,811.00 11,215.00 $ 132,524.00 6,000.00 1,464.00 $ 718,499.00 $ 581,950.00 M.R. #06013 - 2102/2006 Sheriff - Contract Amendment w/Oxford Twp. M.R. #06030 - 3/0912006 Health - Superbowl Grant M.R. #06033- 3/0912006 Emerg Response and Preparedness - Superbowl Grant M.R. #06034 • 3/0912006 Emerg Response and Preparedness - Katrina Grant M.R. #06037 - 3/09/2006 Sheriff - MLB All Star Game Grant M.R. #06038 - 3/09/2006 Sheriff - Superbowl Grant M.R. #06039- 3/09/2006 Sheriff - Commercial Vehicle Funding #06044- 3/09/2006 Emerg Response and Preparedness - Hazardous Materials Grant M.R. #06052 - 3/23/2006 FY 2006 1st Quarter Forecast M.R. #06046 - 3/23/2006 Sheriff - Forfeited Funds TOTAL AMENDED BUDGET AS OF 03/31/2006 (2ND QUARTER) $ 474,923,622.21 M.R. #06076 - 4106/2006 Medical Examiner DEA contract M.R. #06077 - 4/27/2006 Sheriff - Patrol Contract Amendment w/Oakland Twp. M.R. #06082 - 4/27/2006 Management and Budget - E Financial System M.R. #06090 - 5/25/2006 Equalization Divison - Contract with Holly Twp. New Appraiser position M.R. #06094 - 5/25/2006 52nd - 3 - District Court - Sobriety Court M.R. #06096 - 5/25/2006 Criminal Justice Coordinating Council Funding of Jail and Process Improvements 10,000.00 44,070.00 $ 541,600.00 25,368.00 19,000.00 $ 759,000.00 TOTAL AMENDED BUDGET AS OF 06/30/2006 (3RD QUARTER) $ 476,322,660.21 P59 15,000.00 70,000.00 1,000,000.00 730,000.00 60,600.00 750,000.00 780,000.00 2,778,251.00 10,000.00 $ 130,000.00 96,000.00 16,489.00 845,000.00 (115,000.00) 17,700.00 20,000.00 517,500.00 950,000.00 2,700.00 FY 2006 BUDGET AMENDMENTS 1,647.00 8,340.00 60,100.00 M.R. #06128 - 7/20/2006 Sheriff - Renaissance Festival Contract M.R. #06129 - 7/20/2006 Sheriff - Paint Creek Trailways Contract M.R. #06147 - 7/20/2006 Sheriff - Acceptance of Marine Safety Reimbursement M.R. #06150 - 7/20/2006 $ 6,193,851.00 FY 2006 2nd Quarter Forecast Animal Control - Trusty Camp Well Human Resources - Legal Services Building and Liability Fund Info Tech - Future Tech Replacement Medical Examiner - Autopsy Revenue DTRF - Transfer for Tri Party Child Care Subsidy Non-Dept - Income from Investments Animal Control - Legacy Fund Trf M.R. #06152 - 8/3/2006 Circuit Court - Use of Mediation Funds M.R. #06154 - 8/3/2006 Sheriff Use of Forfeited Funds to Purchase Equipment M.R. #06153 - 8/3/2006 Sheriff - Absco under Contract with Wayne County M.R. #06175 - 9/22/2006 $ 2,235,200.00 FY 2006 3rd Quarter Forecast Info Tech - XP Upgrades & mainframe Drain Commissioner - Environmental M&B Purchasing - Rebates Animal Control -Pop Ctrl & Ed Fund trf Non-Dept - Income from Investments Child Care Subsidy M.R. #06xxx - 10/19/2006 Health - Infant mortality TOTAL AMENDED BUDGET AS OF 09130/2006 (YEAR END) $ 485,066,987.21 P60 1SHERIFF AVIATION *68000 OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUNDS SHERIFFS OFFICE ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET ACTUAL FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ----- ------ ______-- --- ---------------- ------------- --- $0.00 $0.00 $0.00 $0.00 0.00% $ 1,803,511.00 $ 1,825,193.00 $ 1,774,355.64 $ (80,837,381 -4.43% - Actual earned revenues based upon final expenditures from operations. $1,803,511.00 $1,825,193.00 $1,744,355.64 ($80,837.36) -4.43% Fail. Turnover $12,300, Training $35,200 and Telephone Communications $1,000 offset by unfav. Depreciation Expense ($8,100), Interest Expense ($13,600) and Indirect Costs ($12,000) as a result of exchanging camera $1,366,011.00 $1,387,693.00 $1,306,855.64 $ 15,400.00 1.11% - systems, Interest Expense and Indirect Cost Rate changes. NET INCOME (LOSS) BEFORE 'LI 0) OPERATING TRANSFERS $437,500.00 $437,500.00 $437,500.00 $ (65,437.36) -14,96% _. ,NON-OPERATING REVENUE $0.00 50.00 0.00 $- 0.00% OPERATING TRANSFERS IN $0.00 $0.00 $0.00 $- 0.00% NET REVENUES OVER(UNDER) EXPENSES _ $437,500.00 $437,500.00 $437,500.00 $15.L...43726 0.00% Total Net Assets - Beginning $1,712,500.00 Total Net Assets - Ending $2,150,000.00 11/21/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUND CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2006 VARIANCE ACTUAL " FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'MICROGRAPHICS FUND (#65400)] REVENUES Outside Inside Total Revenues OPERATING EXPENSES C7) NET NON-OPERATING REV REVENUE OVER (UNDER) EXPENDITURES Total Net Assets - Beginning Total Net Assets - Ending $201,000.00 $201,000.00 $33,965.00 ($167,035.00) 404,881,00 404,881.00 350,504.21 (54,376.79) $605,881.00 $605,881.00 $384,469.21 ($221,411.79) 1,033,699.00 1,033,699.00 954,878.22 78,820.78 5,000.00 5,000.00 24,472.19 19472.19 ....A42 .118.00 , $422,818.001 ($545,936.82) .....2121.12,92) $934,757.10 $388,820.28 -83.10% - Unfavorable External Microfilming due to the loss of agreements with title companies who purchased Microfilm. The information is now available via AccessOakland. There is also a decrease in volume from the Road Commission for Oakland County. -13.43% - Unfavorable Laminating and Photostats due to a decrease in volume from county departments 7.63% - Favorable due to the elimination of part-time clerical staff (Pos. #09843, 09844, 09845 and 09846), 389.44% - Favorable due to the continued gradual increase in Interest rates. (print "seledion";1;9999;1;11 MICROGFtAPHICS.xls 11/22/2006 550,000.00 3,200,000.00 2,100,000.00 1,500,000.00 1.900,000.00 1,900,000.00 1,400,000.00 12,000,000.00 $ 13,125,596.00 550,000.00 6,798,564.00 2,100,000.00 1,500,000.00 1,900,000.00 1,900,000.00 1,400,000.00 15,598,564,00 $ 16,790,360.00 $0.00 $3,444,800.00 $13,125,596.00 $20,235,160.00 $ 575,596.00 $ 641,796.00 $10,500,000.00 2,625,596.00 $10,500,000.00 9,735,160.00 (3,443,597.36) 0,00 750,000.00 (1,674.99) 160,663.77 (14,662.50) 2.549,271.08 $ 2,393,572.89 $2,823,897.03 $1,894,198.15 (1,463,874.01) $430,324.14 (629,812.19) 474,114.00 -50.65% 0.00% 50.00% -0.09% 8.46% -1.05% 16.34% 14.26% COUNTY OF OAKLAND FY 2006 YEAR END REPORT DELINQUENT TAX REVOLVING FUND ENTERPRISE FUND TREASURERS OFFICE ADOPTED AMENDED BUDGET BUDGET 1DTRF FUND 51600 FY 2006 VARIANCE ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (0 REVENUES Charges for Services Other Revenues Total Revenues OPERATING EXPENSES Administrative Expenses Indirect Costs Transfer Out to Other Funds: General Fund - Collection Fees GF Other RCOC Tr-Party Agreement Work Release Facility Debt Svc Office Bldg Renovation Debt Svc 52-3 District Court Debt Service Total I ransfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES Total Net Assets - Beginning Total Net Assets - Ending $12,394,198.15 8,271,285.99 $20,665,484.14 $ 1,271,608.19 75,886.00 3,354,966.64 2,109,000.00 2,250,000.00 1,898,325.01 2,060,663.77 1.385.337.50 13,049,292.92 $ 14,396,787.11 $6,268,697.03 $199,089,693.56 $205,358,390.59 18.04% Fay, Collection Fees due to increased volume of collections. -15.04% Unfav. due to ($3,598,564) budget amendment to record Planned Use of Fund Balance to fund upgrade to Delinquent Tax System, partially offset by Income From Investments of $1,846945.15 due to increasing ROI reflective of rising interest rates on investments; see offseting favorable expense variance in Transfer Out. See details below. 2.13% -98.13% Unfav. ($656,250) due to rising interest expense rates. Partially offset by Personnel cost of $11,202.31 due to turnover. fay Internal Services of $1,485.50; and favorable variance on Administrative Overhead, Legal Services, and Printing of $13,750. 86.20% Fav Indirect Cost. Rate was developed after budget recommendation. Increased appropriation as approved by BOC. Fay. Due to direct charge of project rather than transfer out to fund upgrade of the Delinquent Tax System. Ending FY 2006 Designated Fund Balance: Designated - Debt Service Designated - Projects Designated - Deling Taxes Receivable Designated - Collection Fees Total Net Assets - Ending $88,615,077.62 3,598,564.00 104,809,207.25 8.335,541.73 S205.358.390.60 DTRF #51600 Quarterly Forecast.xls 11/30/2006 OPERATING REVENUE OPERATING EXPENSE $9,246,018.00 $9,257,518.00 $8,769,582.00 ($487,936.00) -0 NON-OPERATING REVENUE CY) (EXPENSE) $ 13,461,645.00 $ 13,461,645.00 $ 15,004,198.00 $1,542,553.00 0.00 0.00 $3,251,311.00 $ 78,161,020.00 $81 412 331 00 0.00 0.00% $0.00 0.00% $3,251,311.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 $0.00 $ 3,251,311.00 $3,251,311,00 COUNTY OF OAKLAND FY 2006 YEAR END REPORT ENTERPRISE FUND PARKS & RECREATION AMENDED BUDGET ADOPTED BUDGET OAKLAND COUNTY PARKS & RECREATION (50000) FY 2006 VARIANCE ACTUAL FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $22,707,663.00 $22,719,163 00 $20,522,469.00 $2,196,694.00 NET OPERATING INCOME (LOSS) -5.27% Fay. General Entrance Fees $257,600 offset by Unfav.Greens Fees ($560,000), Camping Fees ($80,300) and Golf Cart Fees ($55,700) and Food Services ($49,100) based upon actual attendance and participation 9.67% Turnover $81,800, Proprietary Equip Exp. $369,100, Small Tools Expens $359,500, Electrical Services $359,400, Depreciation Expense (Total Lin' Items) $200,000, Bldg, Maint $196,600, Public Information $60,500 offsel by Unfav. Indirect Costs ($119,400) as a result of actual expenditures 11_46% Fay. Income on Invest $702,600, Property Tax Levy $396,000, Gain on Sale Equip/Vehicles $37,400, Contributions $37,400, Interest Adjustment $18,000 offset by Unfav. Delinquent Tax Prior Years ($11,700) based upon actuals. ($13,461,645.00) ($13,461,645.00) ($11,752,887.00) $1,708,758.00 -12_69% TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFER IN CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 11/21/2006 OPERATING REVENUES: Inside $2,494,074.00 $2,524,224.00 $3,258,828.27 COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2000 VARIANCE BUDGET BUDGET ACTUAL FAVONFAV) PERCENT ---- ---- ----- IDRAIN EQUIPMENT FUND ( 03900) I EXPLANATION OF SIGNIFICANT VARIANCES $734,604.27 29.10% Fav - Equipment Rental $488,599. Fay - Maintenance Contracts $5,448 the result of Increased revenue for SCADA maintenance charges. Fay - Rebilled Charges $15,389 for increase in rebills to Internal Departments. Fay - Reimbursement Building Space Cost $102,605 a new rate increase was implemented for the pump maintenance building. Fay - Reimb General $401,633 increase is revenue from the Mapping Operations Unit allocation of salaries and equipment. UnFav - Vehicle Rental ($280,154) due to over estimate of billable vehicle hours. Outside 698,230.00 698,230.00 227,074.70 ($471,155.30) -67.48% Unfav - External Rebilled Charges Revenue ($470,323) revenue is determined by rebillable repair jobs. Unfavorable amount offset by favorable Contracted Services. Total Revenue 3,192,304.00 3,222,454.00 3,485,902.97 263,448.97 8.18% OPERATING EXPENSES 3,255,204.00 3,285,354.00 3,663,067.60 (377,713.60) -11.50% Unfav - Salaries ($356,178), Overtime ($42,336) and Fringes ($129,721) mostly the result of the Mapping Operations Unit offset by revenue in Reimbursement General. Fav - Administration $8,350 the result of charging the systems directly for these people. Unfav - Communications ($7,712) invoices for wireless automatic vehicle location tracking system more than estimated budget. Fav - Contracted Services $351.208 because of decrease in rebillable repairs. Unfav - Equipment Maintenance ($9,705) based on an under estimated budget amount. Unfav - Equip. Repair Motor Vehicle ($59,606) the result of using outside vendor for repairs because inside mechanic on family leave. Unfav - Protective Clothing and Equipment ($21,265) gas detectors and sensors being replaced along with charges for preventive Unfav - Software Rental Lease Purchase($4,924) for DLT Solutions subscription upgrade renewals. Fav - Depreciation Buildings $8,755 the result of a timing difference as to when depreciation started for the Pump Maintenance Building, Storage Building and 0 8/M Garage. Fav - Equipment $34,259 and Furniture $8,092 a consequence of depreciation decreasing as items costing under $5,000 removed from account. Fay - Vehicles $162,090 the result of dept owned vehicles being replaced by leased vehicle's. Fay - Expendable Equipment Expense $45,046 because forecasted budget exceeded actual spending needs on these hems. Fay - Material and Supplies $32,448, Shop Supplies $12,827 and Small Tools $5,986 based on over estimated budget forecast compared to actual spending. 11/30/2006 COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT — ------ ---- ---- EXPLANATION OF SIGNIFICANT VARIANCES Unfav - Drain Equipment ($68,271) the result of Mapping Operations Unit equipment and staff charging to Drain Rebut! Projects, maintenance of equipment. See revenue offset. Unfav - Info Tech Operations ($131,554) . Fav - Insurance Fund $55,041 the result of converting owned vehicles into leased vehicles insurance cost for leased vehicles Included in Motor Pool rates. Unfav - Motor Pool ($327,147) budget not set to actual historical usage and does not reflect change in replacement vehicles from department owned to leased vehicles. Fav - Telephone Communications $47,102 the consequence of an over estimated budget. NET INCOME (LOSS) BEFORE NON-OPERATING REVENUE/(EXPENSE) TRANSFER IN TRANSFERS (OUT) 0, NET REVENUES OVER(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING (62,900.00) (62,900.00) (177,164.63) (114,264.63) 181.66% 87,900.00 87,900.00 35,354.14 (52,545.86) -59.78% Unfav Income from investments ($45,138) the result of account not earning any return due to the negative cash balance from the replacement of vehicles. Fav - Sale of Equipment $24,321 and Unfav - Gain on Sale of Vehicles ($30,800) for sale of user owned items at County Auctions. 0.00 0.00 0.00 0.00 0.00% 25,000.00 404,967.00 404,967.00 0.00 0.00% 50.00 0379,967.001 ($546,777.49) ($166,810.49) 3,910,425.00 11130/2006 COUNTY OF OAKLAND FY 2008 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES LIABIUTY INSURANCE FUND 87700 OPERATING REVENUES: Outside Revenue - $ - $ 447,157.01 $ 447,157.01 - Fay. due to settlement of lawsuits Reimbursment Is a partial offset to prior year expenses. Inside Revenue 4,047,364.00 4,047,364.00 3,717,006.37 (330,357.63) -8.16% - Unfav. due to insurance costs less than expected for property, helicopter and vehicles. Offset by insurance expense Total Operating Revenue $ 4,047,364 00 $ 4,047,364.00 $ 4,164,163 38 $ 116,799.38 2.89% OPERATING EXPENSE 2,510,328.00 2,510,328.00 2,232,391.68 277,936.32 11.07% - Fay due to insurance costs less than expected $321,940; partially offset by increase of indirect costs ($44,800) and startup costs for respirator program to cover initial exams ($45,600). CLAIMS PAID 1,937,036 00 2,937,036.00 275,868. 74 2,661,167.26 90.61% Fay. due to year end adjustment of reserves. TOTAL OPERATING EXPENSES 4,447,364.00 5,447,364.00 2,508,260.42 2,939,103.58 53.95% OPERATING INCOME (LOSS) (400,000 00) (1,400,000.00) 1.655,902.96 $ 3,055,902.96 -218.28% INTEREST REVENUE 400,000 00 400,000.00 820,084.21 420,084.21 105.02% - Favorable interest rates as compared to budget and previous years. INCOME (LOSS) BEFORE TRANSFERS 0.00 (1,000,000.00) 2,475,987.17 3,475,987.17 AND CONTRIBUTIONS TRANSFERS IN $0.00 $1,000,000.00 $1,000,000.00 $0.00 Transfer from General Fund, which was designated in the General Fund - fund balance with the FY 2005 Year End Report. The transfer was approved by board resolution on July 20, 2006. NET REVENUES OVERAUNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ $ 3,475,987.17 $ 3,475,987.17 7,904,384.75 11,380,371.92 11/30/2006 OPERATING EXPENSE 635,714.00 667,563.00 1,049,832.10 $ (382,269.10) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 3,641,116.93 $3 343 211.30 COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET ACTUAL FAVRUNFAVi PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'OFFICE EQUIPMENT FUND 66400 OPERATING REVENUE - INSIDE $ 595,514.00 $ 597,131.00 $ 596,747.08 $ (383.92) -0.06% Unfav. due to fewer pieces of equipment being rented as a result of sales ($384). -57.26% Unfav. due to higher than expected indirect costs ($174,500), increase in depreciation due to purchases of Medical Examiner Dental equipment, FCC Courtroom equipment, District Court Mailing Equipment and Health Division Lektrlever ($320,640) and increase in equipment maintenance (4,590). Fav. due to lower than expected auction expense $85, fewer pieces of equipment replaced than anticipated $111,780, reduction of maintenance contracts on equipment $5,250 and decrease in maintenance department charges $294. OPERATING INCOME (LOSS) (40,200.00) (70,432.00) $ (453,085.02) (382,653.02) —0 NI ON-0 P E RATING REVENUE (EXPENSE) CT) CO NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN NET REVENUE OVER/(UNDER) EXPENSES 40,200.00 40,200.00 107,622.39 67,422.39 167.72% Fav. based on fourth quarter actuals for income on investments and interest from municipalities. (345,462.63) (315,230 63) 0.00 47,557.00 47,557.00 $ - $0.00 $1 _7 325 00 (297,905.63) 0.00 (30,232.00) 0.00% 11/17/2006 1FRINGE BENEFITS FUND 67800 ADOPTED BUDGET AMENDED FY 2006 VARIANCE BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -2.44% -2.36% -3.90% -23.55% -0.05% -2.94% -4.19% - See expense offset. -39.82% - Based on use of Blue Cross illustrative rates and actual premium for Health 14.85% Alliance Plan. 2.05% - See expense offset. -5.35% - Based on use of Delta Dental illustrative rates. -25.08% - Based on use of Blue Cross illustrative rates. 8.70% -9.95% -1.27% 28.84% - Increased revenue due to overtime. 5.72% -2.94% 50.03% 9.46% 76.53% 30.80% 43.33% 76.70% 0.00% 0.00% 0.00% 278.11% - Favorable interest rates as compared to budget 4.71% COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND OPERATING REVENUE RETIREES MEDICAL - VEBA 34,535,100.00 34,535,100.00 33,693,282.40 (841,817.60) RETIREMENT ADMINISTRATION 1,626,941.00 1,626,941.00 1,588,565.91 (38,375.09) TUITION REIMBURSEMENT 360,000.00 360,000.00 345,951.86 (14,048.14) EMPLOYEES DEFERRED COMP ADMIN 51,300.00 51,300.00 39,220.05 (12,079.95) EMPLOYEES DEFERRED COMP COUNTY 800,000.00 800,000.00 799,639.02 (360.98) EMPLOYEE IN-SERVICE TRAINING 1,501,945.00 1,501,945.00 1,457,767.57 (44,177.43) DEFINED CONTRIBUTION PLAN 14,416,300.00 14,416,300.00 13,612,141.67 (604,158.33) GROUP LIFE 680,000.00 680,000.00 409,237.93 (270,762.07) MEDICAL INSURANCE 30,083,200.00 30,083,200.00 34,551,052.50 4,467,852.50 SOCIAL SECURITY 16,441,630.00 16,441,630.00 16,778,322.88 336,692.88 DENTAL INSURANCE 3,154,800.00 3,154,800 00 2,986,059.68 (168,740.32) OPTICAL INSURANCE 349,600.00 349,600.00 261,910.89 (87,689.11) DISABILITY INSURANCE 876,000.00 876,000.00 952,196.62 76,196.62 SHORT-TERM DISABILITY 1,763,500.00 1,763,500 00 1,588,052.00 (175,448.00) FRINGE BENEFITS 515,176.00 515,176.00 508,637.78 (6,538.22) WORKERS COMPENSATION 2,495,666.00 2,495,666.00 3,215,434.27 719,768.27 UNEMPLOYMENT COMPENSATION 378,100.00 378,100.00 399,727.18 21,627.18 SICK AND ANNUAL LEAVE CASH-OUT 821,390.00 821,390.00 797,254.33 (24,135.67) EXT - FLEX BENEFIT DEDUCTIONS 387,158.00 387,158.00 580,835.59 193,677.59 EXT - FLEX BEN MEDICAL DEDUCTIONS 1,600,000.00 1,600,000.00 1,751,289.78 151,289.78 EXT - MEDICAL INSURANCE 200,000.00 200,000.00 353,054.64 153,054.64 EXT - DENTAL INSURANCE 20,000.00 20,000.00 26,159.75 6,159.75 EXT - OPTICAL INSURANCE 2,000.00 2,000.00 2,866.52 866.52 EXT - FORFEITURES 10,000.00 10,000.00 17,669.54 7,669.54 EXT - CHILD CARE FACILITY 0.00 0.00 17,369.24 17,369.24 EXT - WELLNESS PROGRAM 0.00 0.00 2,432.00 2,432.00 RETIREMENT HEALTH SAVINGS 0.00 0.00 38,415.65 38,415.65 INVESTMENT INCOME 519,428.00 519,428.00 1,964,026.17 1,444,598.17 TOTAL REVENUE 113,589,234.00 113,589,234.00 118,938,573.42 5,349,339.42 FRINGE BENEFITS.xls 11/17/2006 IFFUNGE BENEFITS FUND 67800 ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 22,414,372.14 25,796,309.24 COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND OPERATING EXPENSE RETIREES VEBA - GENERAL COUNTY 28,586,069.00 28,586,069.00 28,586,069.00 0.00 0.00% RETIREES VEBA - COMMAND OFFICERS 1,775,452.00 1,775,452.00 1,775,452.00 0.00 0.00% RETIREES VEBA - DEPUTIES 7,126,479.00 7,126,479.00 7,126,479.00 0.00 0.00% RETIREMENT ADMINISTRATION 1,626,941.00 1,626,941.00 1,460,500.35 166,440.65 10.23% SICK AND ANNUAL LEAVE CASH-OUT 821,390.00 821,390.00 1,370,672.40 (549,282.40) -66.87% - Higher than anticipated turnover. TUITION REIMBURSEMENT 360,000,00 360,000.00 320,810.49 39,189.51 10.89% EMPLOYEES DEFERRED COMP ADMIN 51,300.00 51,300.00 42,489.66 8,810.34 17.17% EMPLOYEES DEFERRED COMP COUNTY 800,000.00 800,000.00 775,466.24 24,533.76 3.07% EMPLOYEE IN-SERVICE TRAINING 1,151945.00 1,151,945.00 826,649.82 325,295.18 28.24% - Reflects lower demand for training within the County than anticipated. IN-SERVICE TRAINING - INFO TECH 350,000.00 350,000.00 317,566.12 32,433.88 9.27% DEFINED CONTRIBUTION PLAN 14,416,300.00 14,416,300.00 13,603,212.36 813,087.64 5.64% - Due to turnover - see revenue offset. GROUP LIFE 680,000.00 680,000.00 817,636.20 (137,636.20) -20.24% MEDICAL INSURANCE 31,883,200.00 31,883,200.00 32,238,926 02 (355,726.02) -1.12% SOCIAL SECURITY 16,441,630.00 16,441,630.00 16,891,637.85 (450,007.85) -2,74% - Due to turnover - see revenue offset. DENTAL INSURANCE 3,174,800.00 3,174,800.00 3,150,299.68 24,500.32 0.77% OPTICAL INSURANCE 351,600.00 351,600,00 302,577.35 49,022.65 13.94% DISABILITY INSURANCE 2,639,500.00 2,639,500.00 2,542,629.18 96,870.82 3.67% -0 -.1 FLEXIBLE BENEFIT PAYMENTS 251,000.00 251,000.00 204,673.94 48,326.06 18.46% 0 PROFESSIONAL SERVICES 140,000.00 140,000.00 157,806,24 (17,806.24) -12.72% WORKERS COMPENSATION 2,495,666.00 2,495,666.00 1 ,612,898.67 882,767.33 35.37% - Reflects fewer workers compensation claims filed In FY2006. UNEMPLOYMENT COMPENSATION 378,100.00 378,100.00 461,227.64 (83,127.64) -21.99% ACCOUNTING SERVICES 101,977.00 101,977.00 103,383.00 (1,406.00) -1.38% CHILD CARE FACILITY 174,935.00 174,935.00 163,549.51 11,385.49 6.51% EMPLOYEE BENEFITS UNIT 413,199.00 413,199.00 402,112.89 11,086.11 2.68% RETIREMENT HEALTH SAVINGS 0.00 0.00 38,350.00 (38,350.00) 0.00% TRAVEL AND CONFERENCE 0.00 0,00 516.91 (516.91) 0.00% WELLNESS PROGRAM 0.00 3,900.00 1,136.80 2,763.20 70.85% INDIRECT COSTS 350,651.00 350,651.00 261,907.00 88,744.00 25.31% TOTAL EXPENSE 116,542,134.00 116,546,034.00 115,556,636.32 989,397.68 0.85% NET REVENUE OVERAUNDER) EXPENSE (2,952,900.00) (2,956,800.00) 3,381,937.10 6,338,737.10 FRINGE BENEFITS.xls 11/17/2006 $5,384,579.00 $5,384,579.00 $4,843,804.18 ($540,774.82) $5,552,434.00 $5,552,434.00 $5,428,833.18 $123,600.82 ($417,174.00) $418,754.53 ($169,155.00) ($169,155.00) $ (167,574,47) $1,580.53 0.00 0.00 (2,020,000.00) (2,020,000.00) 169,155.00 169,155.00 3,390,265.71 $3,221,110.71 $0.00 $0.00 $1,202,691.24 , $1,202,691.24 $ 62,167,057.85 $6 „ . 369 749 09 COUNTY OF OAKLAND FY 2006 YEAR END REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2006 ACTUAL VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ..••••n•n•n••••• OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) -0hIET OPERATING INCOME (LOSS) ($167,855.00) ($167,855.00) ($585,029.00) —NON-OPERATING REVENUE (EXPENSE) $ (1,300.00) $ (1,300.00) $ 417,454.53 OPERATING REVENUE OPERATING EXPENSE TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFER OUT CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEG WINING TOTAL NET ASSETS - ENDING -10.04% - Unfav, T-Hanger Rental ($668,156) and Land Lease ($60,111) reflects decrease in the number of T-Hangers leased out due to the Increased rental rates and economy, partially offset by Fay. Reimb US Customs Service $149,222, Landing Fee Concession $24,699 and Car Rental Concessions $15,233 due to rate increases and slight increase in car rentals. 2.23% - Fav. Property Taxes $190,143 due to lower cost than anticipated in property taxes for T-Hangers. Fay. Info Tech Operations $5,353, Motor Pool $10,082 and Print Shop $10,169 due to lower than anticipated use. Unfav. Professional Services ($92,836) due to environmental consultant issues on the airfield. 248.53% -32211.89% Fav. Income from investments $384,814, Interest Expense $33,639 and Paying Agent Fees higher than anticipated Unfav. Transfer Out reflects Contribution from the Airport fund to support the buliiding project not covered by bond proceeds. 1904.24% Fav. reflects increase of Airport assets through T-Hangers and Airport enhancements. 11/30/2006 $ 93,304.62 6,150,883.35 $ 6,244,187.97 7,774,605.23 $ (33,181.38) 570,774.35 $ 537,592.97 (821,692.23) COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES AMENDED BUDGET MOTOR POOL FUND 66100 FY 2006 VARIANCE ACTUALS FAVRUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0101,...nnn•nn••••••••••n0....0 167,475.48 (309,977.52) OPERATING REVENUE: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) $ 126,486.00 5,580,109.00 $ 5,706,595.00 6,952,913.00 477,453.00 -26.23% Unfav due to decrease in subrogation payments ($28,485) 10.23% Fay due to increase in leased equipment $550,100. -11.82% Unfav due increase in gas ($630,800) and purchase of new software ($113,140), increases in Into Tech Development ($63,923) and Info Tech Operations ($18,153) related to implementation of Vehicle Billing System -64.92% Unfav due to fewer vehicles sold than anticipated. $ (1,246,318.00) $ (1,530,417.26) $ (284,099.26) -22.80% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS -CI roPERATING TRANSFERS IN NET REVENUE OVER/(UNDER) EXPFNSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ (768,865.00) $ (1,362,941.78) $ (594,076.78) 1,080,720.00 1,557,777.00 477,057.00 $ 311,855.00 $ 194,835.22 $ (117,019.78) $ 6,585,362.80 $ 6,780,198.02 -77.27% Fay due to transfer in to cover negative Unrestricted Fund Balance as a result of unexpected increase in gas costs and replacement of vehicles. 11/30/2006 OPERATING REVENUE: Outside Revenue Inside Revenue COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700 Total Revenue $ 410,500.00 $ 410,500.00 $ 469,319.95 $58,819.95 14.33% Fay. External Standard Mail revenue reflecting increased CVT mailings. 2,943,013.00 2,943,013.00 2,930,774.31 (12,238.69) -0.42% County mailings marginally reduced based on FY 2006 activity ($48,220); decreased Supplies revenue due to discontinued delivery of desktop paper ($28,270); decrease of Stationery Stock revenue due to departments ordering supplies directly from vendor ($14,480); offset by fay. Printing revenue $63,760 and Copier revenue from County Departments $14,960. $ 3,353,513.00 $ 3,353,513.00 $ 3,400,094.26 $ 46,581.26 OPERATING EXPENSE 3,444,842.00 3,444,842.00 3,712,156.41 (267,314.41) -7.76% Unfav. Indirect Costs due to determination of charge subseguest to budget formulation ($63,200); increased Convenience Copier Machine Rental ($42,300) ; copy charges ($33,950); Mail Handling and Postage Services for permit and metered postage ($138,690); Contracted Services ($95,650); based on demand, partially offset by fay. Paper -printing charges due to discontinued delivery of desktop C.A.) paper $43,000; Supplies $16,100; Expendable Equipment $29,600; and Stationery Stock $8,600. OPERATING INCOME (LOSS) $ (91,329.00) $ (91,329.00) $ (312,062.15) $ (220,733.15) NON-OPERATING REVENUE (EXPENSE) 4,000.00 4,000.00 6,593.83 2,593.83 64.85% Higher interest rates. NET REVENUE OVERAUNDER) EXPENSES $ 07,329.00 L=M32.2.11)a $ (305,468.32) _?...1218, TOTAL NET ASSETS - BEGINNING $ 718,663.00 TOTAL NET ASSETS - ENDING $ 413,194.68 11/17/2006 Prior Year Balance Total Revenue -11,ERATING EXPENSES snI 400,000.00 400,000.00 $24,893,656,00 $24,893,656.00 $24,674,156.00 $24,674,156.00 (400,000.00) -100.00% -2.11% $24,318,186.58 $355,969.42 1,44% $24,367,777.84 ($525,878.16) 180,410.34 99.95% - Fav. Investment income based on higher interest rates. 16,104.68 - Transfer from GF for FM&O costs incurred by OCEU Bargaining Unit President for time spent on bargaining unit activities. 0.00% - Transfer to Project Work Order Fund to fund Maintenance Projects $400,000. $26 606 28 $26,606.28 $9,985,662.68 $ . _10 012 268 96 0•n•11n 360,910.34 16,104.68 ($400,000.00) COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUND / ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED BUDGET BUDGET 'FACILITIES MAINTENANCE & OPERATIONS (#63100) FY 2006 VARIANCE ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside Revenue Inside Revenue $248,000.00 $248,000,00 $ 274,660.99 $ 26,660.99 10.75% - Fay. External Agencies revenue for Sheriff Substation Joint Operating Agreement with Rochester Hills for FY 2004 and FY 2005. 24,245,656.00 24,093,116,85 (152,539.15) -0.63% - Reduced Office Space Rental revenue ($45,606) as per lease agreement for office 24,245,656.00 space charges for the O.C. Road Commission at the Information Technology Center and reduced Maintenance Department Charges to Departments ($112,700) based on requests due, in part, to reduced activity pending departmental relocations as a result of the opening of the new Executive Office Building (former Oakland Schools Administration Building); partially offset by fay. Sale of Scrap $2,041 and Gain on Sale of Equipment $3,726. Planned transfer of $400,000 to the Project Work Order Fund for maintenance projects reduced fund balance. - Fay. Indirect Cost Charges $849,593 due to determination of indirect cost charge subsequent to budget formulation; fay. Turnover $543,338; fay. Depreciation $58,878 based on current depreciation schedule; and fay. Garage & Rubbish Disposal $22,937, Water & Sewage Charges $68,379, and Laundry & Cleaning $15,829 due, in part, to delayed opening of new Executive Office Building and Sheriffs Administration Building. Favorability is largely offset by unfav. Electrical Service costs ($362,739) based on higher costs to generate electricity to producers from gas fired plants: Fuel Oil and Natural Gas costs ($409,234) due to commodity price increases; Sublet Repair costs (6289.577) and Maintenance and Grounds Supplies ($20,065), both based on supplies cost increases and demand; Software costs ($10,206) for key and alarm system upgrade; Motor Pool ($15,837), Telephone Communications ($26,149), Information Technology Operations ($33,963) based on usage requirements; and Overtime ($29,159) based on snowplowing and custodial demands. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $219,500.00 $219,500,00 $49,591.26 ($169,908.74) NON-OPERATING REVENUE TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $180,500.00 $180,500.00 $ ($400,000.00) ($400,000.00) $0.00 $0.00 FACILITIES INTERNAL FOREAs 11/21/2006 ADOPTED BUDGET AMENDED BUDGET $147,623.00 $147,623.00 $0.00 $147,623.00 $147,623.00 $0.00 $154,545.95 $143,079.48 $11,466.47 PONTIAC MARKET (#56100) OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS IN I RANSFERS OUT $6,922.95 4.69% - Fay. Daily Stall Rental revenue reflects marginally higher level of Market activity. $4,543.52 3.08% - Fay. turnover $2,398; fav. Indirect Costs $1.023 due to determination of charge subsequent to budget formulation; and fay. Internal Support costs. $11,466.47 0.00% 0.00% NFT REVENUES OVER(UNDER) EXPENSES $11,466.47 511,466.47 0.00% $0.00 $0.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $4,238.02 $15,704.49 —0 COUNTY OF OAKLAND FY 2006 YEAR END REPORT INTERNAL SERVICE FUND / ENTERPRISE FUND FACILITIES MANAGEMENT FY 2006 VARIANCE ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FACILITIES INTERNAL FORE.xls 11/21/2006 Golden Oaks Medical Care Facility 521001 OPERATING REVENUE $11,481,373.00 $8,711,389,00 $7,078,913.65 ($1,632,475.35) $11,481,373.00 $11,481,373.00 $8,981,260.90 $0.00 ($2,769,984.00) ($1,902,347.25) $867,636.75 $ 115,333.00 $ (74,894.12) $ (190,227,12) $0.00 ($2,654,651.00) $ (1,977,241.37) $ 677,409.63 0.00 2,654,651.00 2,654,651.00 $0.00 OPERATING EXPENSE 21.78% - Favorable Operating Expenses primarily related to Turnover $1,234,029, Professional Services $689,227 due to a change in contract provider for Food Service, Medical Director and minimal use of Medical Record consultant, including one-time charge of Michigan Peer Review Organization, and as a result of terminating pharmacy services to the Sheriff's Department, prescription drugs is favorable $1,011,676 Favorable expenses are partially offset by unfavorable variance in Uncollectable Accounts Receivables ($354,293) based on activity prior to 2003. NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFER IN $2,500,112.10 0.00% Transfer from General Fund, TOTAL NET INCOME (LOSS) $677,409.63 $677,409.63 $0.00 $0.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 634,608.94 $1,312,018.57 COUNTY OF OAKLAND FY 2006 YEAR END REPORT ENTERPRISE FUND HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2006 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -a -18.74% - Unfavorable variance is primarily due to a decrease in patient census during the time of the State's audit of the MCF, which in turn effected revenue normally received from various therapy services and medical supplies for a net effect of ($226,487). Pharmacy Revenue unfavorable ($1,797,516) as MCF no longer provides pharmacy services to Sheriff's Department (expenditures offset by favorable variance for prescription drugs). Revenue anticipated from Medicare Audit unfav. ($200,000) as there was no audit performed during FY 2006. Unfav, revenue offset by favorable variance in Medicaid revenue from State of Michigan for Long Term Care Quality 11/30/2006 County of Oakland Detail of non-departmental sundry revenue For the twelve months ended September 30, 2006 Refund of prior year's expenditures: Remonumentation reimbursement $ 400,000.00 Unspent FY2005 West Nile Funds 80,366.40 Miscellaneous 1,541.79 $ 481,908.19 Sundry revenue: Commission for public telephones 1,062,901.71 Checks cancelled 16,370.10 Sale of equipment 13,444.19 NSF check fees 10,895.74 Refund of employee compensation 6,659.36 Interest and penalty 3,131.30 Refunds 3,096.51 Interest on investments 1,135.33 Prior year's revenue 712.33 Garnishment fees 552.00 Miscellaneous 551.54 Cash overages 36.56 1,119,486.67 Total $1,601,394.86 P77 County of Oakland Detail of non-departmental sundry expenditures For the twelve months ended September 30, 2006 DTRF loan payback $ 520,558.34 Adjustment of prior years revenue 177,316.09 Prior years expenditures 113,925.35 Refund of prior years revenue 21,279.84 Miscellaneous 11,055.93 Fees and per diem 1.130.05 Logos/Trademarks 865.00 Reinstatement of prior years checks 503.80 Actuarial service 410.00 Medical supplies 5.50 Total $ 847,049.90 P78 Number of Accounts Amount Waived TOTAL 281 $540,310.00 Interoffice MEMORANDUM to: Nancy Fournier, Fiscal Services cc: Judi Lockhart, Reimbursement from: Joyce Raczka, Reimbursement re: Inmate Waived Report date: Nov 28, 2006 Submitted for your review is the inmate Report for 2006 for the Months of Jul, Aug and Sep. JUL AUG SEP 06 075732 CZ 96 $172,492.00 06 076330 CZ 97 $231,314.00 06 077163 CZ 88 $136,504.00 From the desk of.... Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 Te1:248-858-7368 P79 fax:248-975-4288 COUNTY OF OAKLAND SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS FOR THE YEAR ENDED FY 2006 FUND Animal Control Legacy Fund Children's Village Donation Fund Medical Examiner Family Grief Counseling Fund Medical Examiner Library Donation Fund No Haz Waste donations Probate Court Trust Fund Easter Egg Hunt Fund AMOUNT $31,017.87 $13,091.98 1,050.00 1,000.00 2,722.14 1,500.00 14,313.00 $64,694.99 Prepared by Fiscal Services - 11/17/2006 OAKLAND COUNTY PLANNING AND ECONOMIC DEVELOPMENT DONATIONS FY 2006 Hattiesburg Sponsorship Sponsorship Date Kelly Services S 500.00 Feb-06 Metro Aircraft Instruments Inc $ 1,000.00 Feb-06 Charlotte P. Burckhardt $ 150.00 Feb-06 Schram Auto & Truck Parks Inc $ 500.00 Feb-06 Grace Imbrunone $ 25.00 Feb-06 Tom Brown Agency Inc $ 20.00 Feb-06 Heroes Bar-B-Q & Brew $ 430.00 Feb-06 Campbell Retirement Planning Centers $ 25.00 Feb-06 Butzel Long $ 2,000.00 Feb-06 Robertson Brothers Co. $ 500.00 Feb-06 Waterford Rotary Club $ 150.00 Feb-06 Clarkston State Bank S 500.00 Mar-06 National City Bank $ 4,000.00 Apr-06 Greenways Sponsorship ITC Transmission Co. $ 1,000.00 Aug-06 Studio Sponsorship Art Beats & Eats 4,500.00 Oct-05 City of Pontiac 10,000.00 Oct-05 Heritage Sponsorship DTE 5,000.00 Aug-06 Main Street Sponsorship Oxford Bank $ 1,000.00 Oct-05 MDFA $ 2,000.00 Dec-05 Carrier & Gable $ 2,500.00 Dec-05 Oxford Bank $ 200.00 6-Aug 10/05 through 9/06 total 36,000.00 OAKLAND COUNTY MEDICAL CARE FACILITY DONATIONS - REVENUE COLLECTED For Fiscal Year Ending 0913012006 Misc Fundraiser Resident Dream Garage/ Hotdog Straw Ice Miso Fund Date Blue Jean Volunteer Recg/Mkt Non-Restr Misc Prom Picnic Popcorn Grand Total Activity Cruise Raffle Pizza Festival Cream Total 10/05 47.15 471.00 471.00 $518.15 11/05 370.00 48.00 66.00 66.00 484.00 v 12/05 675.00 58.00 212.20 1 212.20 945.20 )301106 65.00 23.00 23.00 88.00 \)02/06 2,500.00 106.10 202.95 202.95 2,809.05 03/06 125.00 75.00 0.00 200.00 _ _ _ 04106 25.00 66.00 741.50 741.50 832.50 05/06 20.00 76.00 1,929.51- 527.00 2,456.55 2,552.55 _ 06/06 103.00 2,778.55 , 2,778.55 2,881.55 07/06 25.00 77.00 780.50 _ 780.50 882.50 08/06 2,800.00 99.00 1,749.25 1,749.25' 4,648.25 . 09/06 203.57 51.75 958.30 958.30 1,213.62 . TOTAL $6,743.57 $872.00 $0.00 $0.00 $0.00 $5,385.00 $3,305.55 $1,749.25 $0.00 Moo $0.00 $0.00 $0.00 $0.00 $10,439.80 $18,055.37 Revenue 4 Bb To k'trl Interoffice Memo Date: 10/5/2006 To: Tim Soave, Fiscal Services Carol Morin-Jablonski, Fiscal Services From: Janell Howard, Register of Deed RE: PIB Customer Write-Offs The attached spreadsheet contains outstanding receivables that have been determined to be uncollectible and therefore should be written off in accordance with Fiscal Services policies and procedures. Please accept my signature as authorization for these write-offs. Any questions regarding the actual write-offs should be addressed to Janell Howard at X80547. Deputy Clerk/Register of Deeds 7, 3 PII3 CUSTOMERS FOR WRITE OFFS 1 1 r NVOICE # DATE OF INVOICE NB # 1 NAME ADDRESS AGING AMOUNT , I P100000001 10/612005 P1800000088 ,, ANIELIA S CASEY T S I 121+ 108.00 PIB0000065 10/3112005 P1B00000088 L AMELIA S CASEY 14197 RUTHERFORD ST 1214 7 47.50 155.50 DETROIT, MI 48227 1 STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE I PI80000304 1/31/2006 PIB00000205 1._ JEFFERY GAMMO 2468 EMERSON CIR 121+ 5.50 5.50 -I- SHELBY TWP, MI 48317 STATEMENTS HAVE BEEN SENT EVERY _ MONTH STARTING WITH 2-6-06. NO RESPONSE --r L- MJOHNSONO3P1B 10/1/2005 PI800000307 1 MAURICE JOHNSON 205 ALGER ST 121+ 175.50 175.50 1 I DETROIT, MI 48202 - I. STATEMENTS HAVE BEEN SENT EVERY L MONTH STARTING WITH 10-12-05. NO RESPONSE r I LLAKE00001PIS 10/1/2005 P1300000357 1 LORI A LAKE 1421 MORNINGGLOW DR 121+ 257.25 257.25 1 GRAND BLANC, MI 48439 t 4 STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE _ RMALTBY000PIB 10/1/2005 PIB00000399 1 RONALD MALTBY ABC ABSTRACTS 121+ 2.50 2.50 6361 HUBBARD GARDEN CITY MI 48135 1 STATEMENTS HAVE BEEN SENT EVERY 1 MONTH STARTING WITH 10-12-05. NO RESPONSE I 1 1 JMORELANDOPIB 10/112005 PIB00000452 JUSTON A MORELAND 16233 LANCASTER WAY 121+ 63.25 63.25 HOLLY, MI 48442 - STATEMENTS HAVE BEEN SENT EVERY 1MONTH STARTING WITH 10-12-05. NO RESPONSE . 1 ARICH00000P1F3 10/1/2005 Plf300000555 ,AMY RICH 11469 HOLLAND 1 2 31.75 31.75 1BIRMINGHAM, MI 481)09 , STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE , SSALTZ00000P113 10/1/2005 P11300000581 STEVEN SALTZ I TRAMMELL CROW CO 121+ 515 515 719 GRISWALD STE 920 DETROIT, MI 48226 STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE DTHOMAS001PIR 1011/2005 P11300000664 DARRIN THOMAS 27640 DOVER 121+ 2 75[ _ 2.75 SOUTHFIELD, MI 48076 STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE P180000006 1014/2005 P1800000732 ALICIA L WILSON 13220 CORAL 121+ 232.50 P1130000070 10/31/2005 PI1300000732 ALICIA L WILSON GIBRALTAR, MI 48173 121+ 135.25 367.75 STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE JBROTHERSOPIB 10/1/2005 PIB00000769 JANFTH BROTHERS 6065 NICHOLAS RD 121+ 1200. 1200. . SWE T BLOOMFIELD, MI 48322 -----r- ! 'STATEMENTS HAVE BEEN SENT EVERY i MONTH STARTING WITH 10-12-05. NO RESPONSE : RCI ARKOOOOPIB 10/1/2005 PIB00000771 RANDOLPH A CLARK 'FUND'S UNLIMITED 121+ 68.001- 68.00 130990 STONE RIDGE DR APT 10213 I WIXOM, MI 48393 STATEMENTS HAVE BEEN SENT EVERY , MONTH STARTING WITH 10-12-05. NO RESPONSE 1 1 SSANDLEROOPIB 11 10/1/2005 P I B00000797 STEPHEN SANDLER PO BOX 301 121+ 14.50 14.815 ROYAL OAK, MI 48068 !STATEMENTS HAVE BEEN SENT EVERY - tMONTH STARTING WITH 10-12-05. NO RESPONSE SSEILIMI000PIE3 10/1/2005 P 11300000798 SE1T P SELMI 28609 REVERF 121+ 20.75 20.75 'WARREN, MI 48092 I STATEMENTS HAVE BEEN SENT EVERY L MONTH STARTING WITH 10-12-05. NO RESPONSE I P1B0000032 10/6/2005 PIB00000800 JOHN SLICKER ACCURATE MORTGAGE PROCESSING 121+ 59.75 59.75 3315 SUTCLIFF _ WEST BLOOMFIELD, MI 48324 STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 10-12-05. NO RESPONSE 1 1 - - TWARE00000PIB 10/1/2005 P I B00000802 TOUSSAINT WARE 125701 W 12 MILE *1109 121+ I 38.00' 38.00 _ jpOUTHFIELD, MI 48034 1 - 1STATEMENTS HAVE BEEN SENT EVERY -MONTH STARTING WITH 10-12-05. NO RESPONSE f - - , . t DWASHINGTOPIB 10/112005 PI 300000803 DUANE WASHINGTON 138 THEDA 121+_ 28.25 28,25 1-- ,WATERFORD, MI 48328 1 - r - - STATEMENTS HAVE i_ BEEN SENT EVERY -1 - - MONTH STARTING WITH 10-12-05. NO RESPONSE 11-ANYA0000PIB 10/1/2005 PIB00000805 TANYA M ZIMMERMAN 1TRI-STATE INVESTMENTS 121+ 138.50 138.50 I ,26653 COUZENS AVE 1MADISON HEIGHTS, MI 48071 1- [STATEMENTS HAVE BEEN SENT EVERY 'MONTH STARTING WITH 10-12-05. NO RESPONSE [ . -. P 1E30000349 2/28/2006 P1B00000806 PRINCESS-I'DILIA I OPPORTUNITY FIRST FINANCIAL 121+ 125 _ P180000416 3/31/2006 PIB00000806 PRINCESS-1[Dit IA '16000 W 9 MILE RD 121+ I 11 25 12.50 • SOUIHFIELD, MI 48075 _t_ --, L _, ,STATEMENTS HAVE BEEN SENT EVERY 1_, 'MONTH STARTING WITH 10-12-05. NO RESPONSE - -7 P 180000096 10/31/2005 P1E00000815 JEANIE M CORBEL I369 SOUTH S I REET #121 121+ 31.00 31.00 __ ____ _ -1- [ROCHESTER, MI 48307 _ , ;STATEMENTS HAVE BEEN SENT EVERY IMONTH STARTING WITH 10-12-05, NO RESPONSE r- 1 P1B0000097 10/31/2005 P1E00000821 JAMES DAWSON '29777 TELEGRAPH RD #2500 121+ 40.25 40.25 I 7SOUTHFIELD, NII 48034 .1 --t 1 _ 'STATEMENTS HAVE BEEN SENT EVERY 'MONTH STARTING WITH 10-12-05. NO RESPONSE PI80000064 10/11/2005 PI1300000822 JOE TEROKOWSKI 1CONSOLIDATED TITLE SERV 121+ 3.00 PI130000078 1013112005 PI300000822 JOE TEROKOWSK1 120300 CIVIC CENTER DR 1214- 86.25, PI130000151 11/30/2005 P1300000822 JOE TEROKOWSKI ;SOUTHFIELD, MI 48076 121+ 3.751 P180000208 12/30/2005 P1300000822 JOE TEROKOWSK1 .1 121+ 5.501 98.50 f 1 --- 'STATEMENTS HAVE BEEN SENT EVERY I 1MONTH STARTING WITH 10-12-05. NO RESPONSE I 1TITLE CO HAS GONE OUT OF BUSINESS -- 1 P180000348 2128/2006 P1300000871 KEITH HALL [PROFESSIONAL BUSINESS PLAZA 121+ 87.751 P180000476 4/30/2006 1 P11300000871 KEITH HALL 119782 WARD 61-90 13.75; 101.50 IDETROIT, MI 48235 I I --r _1 STATEMENTS HAVE BEEN SENT EVERY i ' MONTH STARTING WITH 10-12-05. CUSTOMER LAST MADE A PAYMENT ON 4-14-06. 1 1 - n I i PII30000297 1/31/2006 PIB00000875 SlEvEN A FINEGOOD .i 117515 VV 9 MILE RD 121+ 3.751 3.75 ' I:STE 400 i 1SOUTHFIELD, MI 48075 1 1 !STATEMENTS HAVE BEEN SENT EVERY n ,-- MONTH STARTING WITH 2-6-06. NO RESPONSE i 1 1 t 1 P1E30000296 1/31/2006 P1800000879 ISHARON KAY CLINE 12883 N ORR RD 121+ 53.251 PI130000366 2/28r2006 PI800000879 1SHARON KAY CLINE 'HEMLOCK . M148626 121+ 43.501 P1130000432 3/31/2006 P11300000879 !SHARON KAY CLINE 90-120 31.001 - P1B0000490 4/3012006 P11300000879 SHARON KAY CLINE 61-90 18.254_ --- P1130000531 5/31/2006 P11300000879 SHARON KAY CLINE , I, 31-60 5.001 151.00 - I STATEMENTS HAVE BEEN SENT EVERY I I MONTH STARTING WITH 2-6-06. NO RESPONSE 1 1 P1B0000305 1 1131/2006 P1B00000886 'MARCUS LYONS 12827 TERRY 121+ 152.25 152.25 J._ I DETROIT, MI 48227 [ I II STATEMENTS HAVE BEEN SENT EVERY 1 MONTH STARTING WITH 2-6-06. NO RESPONSE , 7 R190000306 1/31/2006 P1900000887 !MICHAEL G THOMAS PO BOX 73 121+ 55.50 55.50 ROSEVILLE, MI 48066 ir t 1STATEMENTS HAVE BEEN SENT EVERY ' MONTH STARTING WITH 2-6-06. NO RESPO SE ., I 1 r , PI90000426 3/31/2006 PI900000941 .OLIVIA OGLETREE 20936 SHERMAN #16-7- 90-120 20.75 P1130000484 4/30/2006 P1900000941 'OLIVIA OGLETREE SOUTHFIELD, MI 48034 61-90 8.00 28.75 I STATEMENTS HAVE BEEN SENT EVERY MONTH STARTING WITH 4-6-06. NO RESP NSE __ _____ _ I PI80000423 3/31/2006 P1B00000968 1MADHU SUBNANt 3117 GREENSPRING LANE I 90-120 11.00 11.00 ROCHESTER HILLS, MI 48309 ' 1 ISTATEMENTS HAVE BEEN SENT EVEN), 1 MONTH STARTING WITH 4-6-06, NO RESPONSE ,r TOTAL I , I 2,133.25 I HEREBY APPROVE 3 FOREGO% RESOLUTION 71/1/06. Resolution #06254 December 14, 2006 Moved by Moss supported by Rogers the resolution be adopted. AYES: Crawford, Douglas, Gershenson, Gregory, Hatchett, Jacobsen, Jamian, KowaII, Long, Melton, Middleton, Molnar, Moss, Nash, Palmer, Potter, Rogers, Scott, Suarez, Wilson, Zack, Bullard, Coulter. (23) NAYS: None. (0) A sufficient majority having voted in favor, the resolution was adopted. 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 14, 2006, 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 14th day of December, 2006. iF#611kt V Rutt son, County Clerk