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HomeMy WebLinkAboutResolutions - 2006.07.20 - 28173MISCELLANEOUS RESOLUTION #06150 September 20, 2006 BY: FINANCE COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2006 SECOND QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2006 Second Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS an amendment is recommended for the 52/4 District Court - Troy to reappropriate $50,000 in revenue from Filing Fees DCU to Drug Treatment Court Fees to account for the local portion of filing fees collected on civil cases per Public Act 151 of 2005; and WHEREAS the Prosecuting Attorney is requesting a budget amendment to reallocate $1,500 between various divisions to better reflect the actual Clothing Allowance expenses incurred; and WHEREAS an accounting correction is recommended to the Prosecuting Attorney and Sheriff's Office budgets to reappropriate a total of $1,097,634 from the Grant Match line items in each department's budget to the Transfer Out line-items (Prosecuting Attorney - $922,338; Sheriff - $175,296)to cover grant related expenses; and WHEREAS a budget amendment is recommended to reappropriate $10,000 in the Sheriff's revenue budget from Mileage to Photostats to record reimbursements from tax sale due to accounting change; and WHEREAS the Sheriff's Department is requesting a budget amendment to reallocate $327,868 between various line-items to better reflect the actual location of expenses incurred; and WHEREAS an amendment is recommended to the Sheriff's Department to transfer $501,104 from the Sheriff's Prisoner Housing - Out County line-item to the Jail Population Management Fund (#21130) as part of the 2nd Quarter Transfer to cover expenses related to tracking cost of jail overcrowding and expansion; and WHEREAS the Clerk's Office is requesting a budget amendment to reallocate $400 from Library Continuations to Personal Mileage due to anticipated unfavorability in Personal Mileage; and WHEREAS the County Executive Administration is requesting a budget amendment to reallocate $1,700 from favorability in Special Projects to cover cost for contracted services for alarm monitoring services; and WHEREAS an $8,000 amendment is recommended transferring professional services funds from the Fiscal Services Division to the County Executive Administration Division to properly record the expenditures; and WHEREAS a budget amendment is recommended to Emergency Response and Preparedness budget in the amount of $46,294 to correct classification of EOC Equipment expense; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Palmer absent. WHEREAS a budget amendment is recommended to Human Resources to reappropriate $55,378.52 for IT Development to correctly reflect location of actual expense; and WHEREAS a budget amendment is recommended to Health and Human Services - Administration to correct allocation of $6,250 carry forward for Indigent Hospitalization; and WHEREAS a budget amendment is recommended to MSU Extension to reallocate $500 for Office Supplies and $746 for Other Expendable Equipment to reflect actual location of expenses; and WHEREAS a budget amendment is requested for the Medical Examiner's Division budget due to increased expenses for laboratory fees as a result of an increase for in -house testing, which is offset with the additional revenue realized due to an increase in the number of autopsies performed; and WHEREAS an amendment is requested to transfer $750,000 from the Delinquent Tax Revolving Fund (DTRF) to the General Fund Non-Departmental Road Commission Tr-Party to cover the Tr-Party Agreement; and WHEREAS a budget amendment is recommended to the Child Care Fund (#20293)to recognize additional revenue in the amount of $780,000 anticipated from the State for partial reimbursement of expenses, which will offset additional expenses incurred in Indirect Costs ($180,000)and Private Institutions Residential ($600,000); and WHEREAS budget amendments are recommended in divisions which are reflecting projected unfavorability and sufficient funding is anticipated in the Non-Departmental Income from Investments to offset the variances as follows: Circuit Court - $25,000 due to an increase in charges related to Adult Treatment Court for transitional housing. Probate Court - $60,000 for Trial Court System (TCS) fee and license agreement expense from the State of Michigan. Clerk - Administration - $4,000 and Clerk - Elections - $4,600 for Convenience Copier as usage greater than budgeted. Auditing Division - $10,000 - to cover expense for register enhancements and automated monitoring of the County's electronic registers. PEDS - $20,000 - to produce additional Oakland County Street Maps for Board of Commissioners; and Non - Departmental - $2,654,651 transfer to Medical Care Facility (omitted from First Quarter Forecast) WHEREAS the Circuit Court applied for a Discretionary Grant in the amount of $120,000, and a budget appropriation under Fund #27195 was established at the time of application and the grant was denied, and an amendment is necessary to reverse the budget allocation for this grant; and WHEREAS the Drain Commissioner is requesting a budget amendment in the amount of $218,779 to the Drain Equipment Fund (#63900) account for an increase in the actual cost of one budgeted vehicle and the replacement of 8 owned vehicles with 8 leased vehicles; and WHEREAS a budget amendment is requested to the CLEMIS Fund (#53500) in the amount of $5,000 to appropriate funds for CLEMIS vehicle replacement of a van; and WHEREAS a budget amendment is recommended to the Motor Pool Fund (#66100) to reflect the transfer of funds and operating expense for leased vehicles for the Drain Equipment Fund ($218,779) and the CLEMIS Fund ($5,000); and WHEREAS a budget amendment is recommended to transfer $100,748 from available Health Bioterrorism Funds to the Project Work Order Fund - Facility Security Project to cover the facility security improvements at the Southfield Health and Oakland Pointe West facilities; and WHEREAS an amendment is recommended to the Information Technology Fund to authorize use of Proprietary Fund Equity totaling $1,819,077 for the following: - To continue implementation of various projects previously approved (i.e., PeopleSoft Phase II, BS6cA Receivable Migration, GIS Enhancements, ERP Enhancements and Central Services Technology Upgrade)- $369,832. - To continue implementation of the Community Crimewatch project per M.R. #04335 - $412,494. - For capital equipment per M.R. #04246 for software and hardware needs of the implementation process of the IT Service Center - $506,300. - For Data Warehouse enhancements per M.R. #97-136 for consulting services to review performance, recoverability and growth of the data warehouse infrastructure - $50,000. - For professional services related to resources for the PeopleSoft Phase II, BS&A and eHealth project; costs are offset by revenue billable to the projects - $218,581. - For equipment replacement purchases completed after FY 2005 appropriation per M.R. #05107 - $261,870; and WHEREAS a budget amendment is recommended for the Friend of the Court Fund to recognize amended FY 2006 Cooperative Reimbursement Program (CRP) Grant Award for revenue and expense appropriations as approved by the State of Michigan; and WHEREAS the Animal Control Division requests a well be dug to provide back-up water supply for Trusty Camp, Animal Control, and citizen use at an estimated cost of $15,000, for which funds are available in the General Fund Designated Fund Balance for Security Enhancements (GL Account #371484); and WHEREAS a budget amendment is recommended in the Public Services Animal Control division, as a result of increased Professional Services due to more in-house animal sterilizations and funds, which are available the Animal Control Legacy Restricted Fund, will be transferred into the General fund to offset the increased expenses: and WHEREAS the Human Resources Department continues to experience a high volume of requests for legal services associated with the Sheriff deputy contract negotiations and information requests requiring legal consultation, and a budget amendment is recommended to appropriate $70,000 from the General Fund Designated Fund Balance for HR Legal Services (GL Account #371450); and WHEREAS an amendment is recommended to appropriate funding in the amount of $1 million, which was designated for Building and Liability Fund reserves (GL Account #371360) per M.R. #05281; and WHEREAS an amendment in the amount of $40,613 is requested to the Information Technology Fund from the Major Departmental Project Fund (#42000) to cover costs incurred for technical resources committed to support PeopleSoft and Outlooksoft environment for the period of January through March 31, 2006; and WHEREAS an amendment is recommended to appropriate funds from the General Fund Designated Fund Balance for Future Technology Replacement (GL Account #371448), in the amount of $730,000, for workstation replacements necessary for the XP upgrades to ensure functionality for operations; and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmate Accounts on transactions billed in excess of ability to pay; and WHEREAS adjustments made to the Inmate Accounts for FY 2006 during the period of January through March total $548,917. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2006 Second Quarter Financial Report. BE IT FURTHER RESOLVED that the budget amendments detailed on the attached Schedule A and B are approved. BE IT FURTHER RESOLVED that $15,000 from the Security Enhancements Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $15,000 Expenditure 9010101-989999-788001-40400 Transfer to Project Work Order Fund $15,000 Total General Fund 0 PROJECT WORK ORDER FUND (#40400) Revenue 1040101-989999-695500-10100 Transfer In from General Fund Change in Fund Equity $15,000 $15,000 BE IT FURTHER RESOLVED that $70,000 from the HR Legal Services Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $70,000 Expenditure 1050102-183010-731073 HR-Labor Rel/EEO - Legal Services $70,000 Total General Fund 0 BE IT FURTHER RESOLVED that $1,000,000 from the Building and Liability Insurance Fund Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance Expenditure 9010101-989999-788001-67700 Transfer to Liability Fund Total General Fund BUILDING AND LIABILITY FUND (#67700) Revenue 9010101-989999-695500-10100 Transfer from General Fund Expenditure 9015505-182210-730289 Claims Total Bldg & Liab. Fund $1,000,000 $1,000,000 _ 0 $1,000,000 $1,000,000 0 Planned Use of Fund Balance $16,988 Transfer to Info Tech Fund $16,988 Total Major Deptil Proj Fund $ 0 (#63600) BE IT FURTHER RESOLVED that $16,988 from the Major Departmental Project Fund be appropriated to the Information Technology Fund as follows: MAJOR DEPARTMENTAL PROJECT FUND (#42000) Revenue 9090101-152130-665882 Expenditure 9090101-989999-788001-63600 INFORMATION TECHNOLOGY FUND Revenue 1080101-989999-695500-42000 Expenditure 1080601-152010-731458 Transfer from Major Dept Proj Fund $16,988 Professional Services Total Info Tech Fund $16,988 0 BE IT FURTHER RESOLVED that $730,000 be appropriated from the Future Technology Replacement Designated Fund Balance account to Information Technology Fund as follows: GENERAL FUND (#10100) Revenue 9090101-152130-665882 Expenditure 9090101-989999-788001-63600 INFORMATION TECHNOLOGY FUND Revenue 1080101-989999-695500-10100 Expenditure 1080601-152010-750154 Planned Use of Fund Balance Transfer to Info Tech Fund Total General Fund (#63600) Transfer from General Fund Expendable Equipment Expense Total Info Tech Fund $730,000 $730,000 0 $730,000 $730,000 Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET R_Eiti;561) 3t ILt Laurie Van Pelt, Director Wm, Art Holdsworth, Deputy Director L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE TO: FROM: SUBJECT: DATE: June 8, 2006 Members of the Finance Committee a Letter of Transmittal - Fiscal Year 2006 Second Quarter Forecast Report FY 2006 FORECAST Attached please find the Fiscal Year (FY) 2006 Second Quarter Forecast Report. In total, Fiscal Services forecasts that the County will complete Fiscal Year 2006 with overall favorability of $6.232,595 in General Fund! General Purpose (GF/GP) operations. GF/GP includes all operations except grants, enterprise funds and internal service funds. This overall favorability is split between receiving $6,667,693 more revenue than anticipated and expending $435,098 less than budgeted. REVENUES Forecasted GF/GP revenues are estimated to be 1.40% more than budget or $6,667,693. The majority of the favorability is the result of the following events: A. GENERAL FUND — INVESTMENT INCOME - Favorable: $3,000,000 • Increase in investment earnings due to interest rates and investment base. B. GENERAL FUND —CHARGES FOR SERVICES —Favorable: 51,853,200 • Revenue received by District Courts is expected to be favorable a total of $792,800 mostly due to Ordinance and Fines and Drug Treatment fees and Probation Fees. • Charges for Services revenue is forecasted to be favorable $977,500 in the Clerk's Office front a continuance of activity regarding Land Transfer Tax, which will be favorable $1,000,000 and Forfeiture of Surety bonds which will be favorable $200,000, misc. other favorabiiity partially offset by unfavorability of ($200,000) for recording fees. • The Treasurer's Office anticipates favorability of $336,700 mostly due to fees collected for management of investments. • Overall forecast of Sheriffs revenue is expected to be ($184,300) unfavorable. This the result of favorable diverted felon funding $200,000, state revenue for Parole Detainees $100,000, Satellites Board and Care (5500.000). Several other areas report favorable and unfavorable variances. • Testing fees collected by Community Corrections is forecasted to be favorable $120,000 due to court ordered referrals: this is partially offset by increased drug testing costs. C. GENERAL FUND — STATE GRANTS - Favorable: $1,329.093 • The Child Care Subsidy from the State is expected to be favorable due to the significant number of State ward cases. This is offset by some unfavorabiiity in expenses for private institutions. GENERAL FUND — TAXES - Favorable: 5300,000 • Increase in delinquent taxes, interest on taxes, tax adjustments, tax sale and proceeds from auction. Laurie Van Pelt, Director, Management and Budget Art Holdsworth, Deputy Director, Management and Budget Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief, Fiscal Services LaVerne Smith, Supervisor of Fiscal Services EXECUTIVE OFFICE BUILDING 34 EAST • 1200 N TELEGRAPH RD DEPT 409 • pONTIAD MI 48341-0409 • (248) 858-2163 • FAX (248) 858-9172 EXPENDITURES In total, expenditures are estimated to be 0.09% less than budget or ($435,098), mostly as a result of personnel turnover in numerous departments. This is partly offset by unfavorable contractual expenses. Departments that are projected to be unfavorable at the end of the fiscal year (barring any amendments) are: Circuit Court, Management and Budget, Public Services and non-departmental category. A. CIRCUIT COURT — Unfavorability of ($717,500) is forecasted mostly due to private institution cost for Family Division. B. MANAGEMENT AND BUDGET — Unfavorability of ($22,400) if forecasted due to Salaries and Fringes for overtime worked related due to the implementation of the new financial software. C. PUBLIC SERVICES — Unfavorability of ($23,500) is forecasted mostly the result of Laboratory Fees and Testing Supplies for Medical Examiner as a result of caseload. D. NON-DEPARTMENTAL — Unfavorability of (52,654,651) is due to an anticipated transfer from the General Fund to cover the anticipated operating loss at the Medical Care Facility. A loss is forecasted due to reduced revenues which was the result of fewer patients. Please note that an amendment to recognize additional Investment Income and approve transfer to Medical Care Facility was omitted in the FY 2006 First Quarter Resolution and is included with the Second Quarter Resolution. • - . • • MISCELLANEOUS RESOLUTION # , BY: FINANCE' COMMITTEE, CHUCK MOSS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2006 SECOND QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2006 Second Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS an amendment is recommended for the 52/4 District Court - Troy to reappropriate $50,000 in revenue from Filing Fees DCU to Drug Treatment Court Fees to account for the local portion of filing fees collected on civil cases per Public Act 151 of 2005; and WHEREAS the Prosecuting Attorney is requesting a budget amendment to reallocate $1,500 between various divisions to better reflect the actual Clothing Allowance expenses incurred; and WHEREAS an accounting correction is recommended to the Prosecuting Attorney and Sheriff's Office budgets to reappropriate a total of $1,097,634 from the Grant Match line items in each department's budget to the Transfer Out line-items (Prosecuting Attorney - $922,338; Sheriff - $175,296)to cover grant related expenses; and WHEREAS a budget amendment is recommended to reappropriate $10,000 in the Sheriff's revenue budget from Mileage to Photostats to record reimbursements from tax sale due to accounting change; and WHEREAS the Sheriff's Department is requesting a budget amendment to reallocate $327,868 between various line-items to better reflect the actual location of expenses incurred; and 'WHEREAS an amendment is recommended to the Sheriff's Department to transfer $501,104 from the Sheriff's Prisoner Housing - Out County line-item to the Jail Population Management Fund (#21130) as part of the 2'd Quarter Transfer to cover expenses related to tracking cost of jail overcrowding and expansion; and WHEREAS the Clerk's Office is requesting a budget amendment to reallocate $400 from Library Continuations to Personal Mileage due to anticipated unfavorability in Personal Mileage; and WHEREAS the County Executive Administration is requesting a budget amendment to reallocate $1,700 from favorabilety in Special Projects to cover cost for contracted services for alarm monitoring services; and WHEREAS an $8,000 amendment is recommended transferring professional services funds from the Fiscal Services Division to the County Executive Administration Division to properly record the expenditures; and WHEREAS a budget amendment is recommended to Emergency Response and Preparedness budget in the amount of $46,294 to correct classification of EOC Equipment expense; and WHEREAS a budget amendment is recommended to Human Resources to reappropriate $55,373.62 for IT Development to correctly reflect location of actual expense; and WHEREAS a budget amendment is recommended to Health and Human Services - Administration to correct allocation of $6,250 carry forward for Indigent Hospitalization; and WHEREAS a budget amendment is recommended to MSU Extension to reallocate $500 for Office Supplies and $746 for Other Expendable Equipment to reflect actual location of expenses; and WHEREAS a budget amendment is requested for the Medical Examiner's Division budget due to increased expenses for laboratory fees as a result of an increase for in-house testing, which is offset with the additional revenue realized due to an increase in the number of autopsies performed; and WHEREAS an amendment is requested to transfer $750,000 from the Delinquent Tax Revolving Fund (DTRF) to the General Fund Non-Departmental Road Commission Tr-Party to cover the Tr-Party Agreement; and WHEREAS a budget amendment is recommended to the Child Care Fund (#20293)to recognize additional revenue in the amount of $780,000 anticipated from the State for partial reimbursement of expenses, which will offset additional expenses incurred in Indirect Costs ($180,000)and Private Institutions Residential ($600,000); and WHEREAS budget amendments are recommended in divisions which are reflecting projected unfavorability and sufficient funding is anticipated in the Non-Departmental Income from Investments to offset the variances as follows: Circuit Court - $25,000 due to an increase in charges related to Adult Treatment Court for transitional housing. Probate Court - $60,000 for Trial Court System (TCS) fee and license agreement expense from the State of Michigan. Clerk - Administration - $4,000 and Clerk - Elections - $4,600 for Convenience Copier as usage greater than budgeted. Auditing Division - $10,000 - to cover expense for register enhancements and automated monitoring of the County's electronic registers. PEDS - $20,000 - to produce additional Oakland County Street Maps for Board of Commissioners; and Non - Departmental - $2,654,651 transfer to Medical Care Facility (omitted from First Quarter Forecast) WHEREAS the Circuit Court applied for a Discretionary Grant in the amount of $120,000, and a budget appropriation under Fund #27195 was established at the time of application and the grant was denied, and an amendment is necessary to reverse the budget allocation for this grant; and WHEREAS the Drain Commissioner is requesting a budget amendment in the amount of $218,779 to the Drain Equipment Fund (463900) account for an increase in the actual cost of one budgeted vehicle and the replacement of 8 owned vehicles with 8 leased vehicles; and WHEREAS a budget amendment is requested to the CLEMIS Fund (453500) in the amount of $5,000 to appropriate funds for CLEMIS vehicle replacement of a van; and WHEREAS a budget amendment is recommended to the Motor Pool Fund (466100) to reflect the transfer of funds and operating expense for leased vehicles for the Drain Equipment Fund ($218,779) and the CLEMIS Fund ($5,000); and WHEREAS a budget amendment is recommended to transfer $100,748 from available Health Bioterrorism Funds to the Project Work Order Fund - Facility Security Project tc cover the facility security improvements at the Southfield Health and Oakland Pointe West facilities; and WHEREAS an amendment is recommended to the Information Technology Fund to authorize use of Proprietary Fund Equity totaling $1 ,819,077 for the following: - To continue implementation of various projects previously approved (i.e., PeopleSoft Phase II, BSELA Receivable Migration, GIS Enhancements, ER? Enhancements and Central Services Technology Upgrade)- $369,832. - To continue implementation of the Community Crimewatch project per M.R. #04335 - $412,494. - For capital equipment per M.R. #04246 for software and hardware needs of the implementation process of the IT Service Center - $506,300. - For Data Warehouse enhancements per M.R. #97-136 for consulting services to review performance, recoverability and growth of the data warehouse =flf-aqtructurp - $50,000. - For professional services related to resources for the PeopleSoft Phase II, BS&A and eHealth project; costs are offset by revenue billable to the projects - $218,581. - For equipment replacement purchases completed after FY 2005 appropriation per M.R. #05107 - $261,870; and WHEREAS a budget amendment is recommended for the Friend of the Court Fund to recognize amended FY 2006 Cooperative Reimbursement Program (CRP) Grant Award for revenue and expense appropriations as approved by the State of Michigan; and WHEREAS the Animal Control Division requests a well be dug to provide back-up water supply for Trusty Camp, Animal Control, and citizen use at an estimated cost of $15,000, for which funds are available in the General Fund Designated Fund Balance for Security Enhancements (GL Account #371484); and WHEREAS a budget amendment is recommended in the Public Services Animal Control division, as a result of increased Professional Services due to more in-house animal sterilizations and funds, which are available the Animal Control Legacy Restricted Fund, will be transferred into the General fund to offset the increased expenses: and WHEREAS the Human Resources Department continues to experience a high volume of requests for legal services associated with the Sheriff deputy contract negotiations and information requests requiring legal consultation, and a budget amendment is recommended to appropriate $70,000 from the General Fund Designated Fund Balance for HR Legal Services (GL Account #371450); and WHEREAS an amendment is recommended to appropriate funding in the amount of $1 million, which was designated for Building and Liability Fund reserves (GL Account #37136C) per M.R. #05281; and WHEREAS an amendment in the amount of $40,613 is requested to the Information Technology Fund from the Major Departmental Project Fund (#42000) to cover costs incurred for technical resources committed to support PeopleSoft and Outlooksoft environment for the period of January through March 31, 2006; and WHEREAS an amendment is recommended to appropriate funds from the General Fund Designated Fund Balance for Future Technology Replacement (GL Account #371448), in the amount of $730,000, for workstation replacements necessary for the XP upgrades to ensure functionality for operations; and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmate Accounts on transactions billed in excess of ability to pay; and WHEREAS adjustments made to the Inmate Accounts for FY 2006 during the period of January through March total $548,917. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2006 Second Quarter Financial Report. BE IT FURTHER RESOLVED that the budget amendments detailed on the attached Schedule A and B are approved. BE IT 'FURTHER RESOLVED that $15,000 from the Security 'Enhancements Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $15,000 Expenditure 9010101-989999-788001-40400 Transfer to Project Work Order Fund $15,000 Total General Fund S 0 PROJECT WORK ORDER FUND (#40400) Revenue 1040101-989999-695500-10100 Transfer In from General Fund Change in Fund Equity $15,000 $15,000 BE IT FURTHER RESOLVED that $70,000 from the HR Legal Services Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $70,000 Expenditure 1050102-183010-731073 BR-Labor Rel/EE0 - Legal Services $70,000 Total General Fund BE IT FURTHER RESOLVED that $1,000,000 from the Building and Liability Insurance Fund Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $1,000,000 Expenditure 9010101-989999-788001-67700 Transfer to Liability Fund $1,000,000 Total General Fund 0 BUILDING AND LIABILITY FUND (#67700) Revenue 9010101-989999-695500-10100 Transfer from General Fund $1,000,000 Expenditure 9015505-182210-730289 Claims $1,000,000 Total Bldg & Liat. Fund 0 BE IT FURTHER RESOLVED that $16,988 from the Major Departmental Project Fund be appropriated to the Information Technology Fund as follows: MAJOR DEPARTMENTAL PROJECT FUND (#42000) Revenue 9090101-152130-665882 Planned Use of Fund Balance $16,988 Expenditure 9090101-989999-788001-63600 Transfer to Info Tech Fund $16,988 Total Major Dept'l Proj Fund $ 0 INFORMATION TECHNOLOGY FUND (#63600) Revenue 1080101-989999-695500-42000 Transfer from Major Dept Proj Fund $16,988 Expenditure 1080601-152010-731458 Professional Services $16,988 F $730,000 $730,000 Total Info Tech Fund BE IT FURTHER RESOLVED that $730,000 be appropriated from the Future Technology Replacement Designated Fund Balance account to Information Technology Fund as follows: GENERAL FUND (#10100) Revenue 9090101-152130-665882 Expenditure 9090101-989999-788001-63600 Planned Use of Fund Balance Transfer to Info Tech Fund Total General Fund $730,000 $730,000 0 INFORMATION TECHNOLOGY FUND Revenue 1080101-989999-695500-10100 Expenditure 1080601-152010-750154 (#63600) Transfer from General Fund Expendable Equipment Expense Total Info Tech Fund Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMMITTEE (400.00) 400.00 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2006 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) • FY 2006 AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Account 52-4 Distrct Court Revenues 3020501 121020 630565 3020501 121020 630721 Fund Aff. Account Name Drug Treatment Court Fees Filing Fees DCU Total $ 50,000.00 (50,000.00) Prosecuting Attorney Expeditures 4010101 122050 4010201 122030 4010201 122040 4010201 122060 4010301 123050 4010201 122080 4010201 126070 4010201 989999 730303 730303 730303 730303 730303 730800 730800 788001 Clothing Allowance Clothing Allowance Clothing Allowance Clothing Allowance Clothing Allowance Grant Match Grant Match 27320 Transfer Out Total Mileage Photostats Total (1,500.00) 375.00 375.00 375.00 375.00 (176,704.00) (745,634.00) 922,338.00 $ (10,000.00) 10,000.00 Sheriffs Office Revenues 4030201 112580 631246 4030201 112580 631526 Expenditures 4030901 4030901 4030901 4030901 4030901 4030901 4030901 4030901 4030901 4030510 4030901 4030901 4030901 4030301 4030301 (175,296.00) 175,296.00 (10,000.00) 8,000.00 1,000.00 1,000.00 (5,000.00) 1,000.00 1,000.00 3,000.00 (64,000.00) (73,572.00) 137,572.00 (501,104,00) 501,104.00 110090 730800 Grant Match 989999 788001 27320 Transfer Out 116240 750189 Fingerprint Supplies 112680 750189 Fingerprint Supplies 110040 730324 Communications 110040 731346 Personal Mileage 110040 731780 Software Support Maintenance 110090 731388 Print'ng 116270 731934 Towing and Storage Fee 116230 731297 Officer Fees 110090 750188 FA Prop Equipment Expense 110040 750168 FA Prop Equipment Expense 110090 760157 Equipment 112620 731402 Prisoner Housing - Out 989999 788001 21130 Transfer Out - Jail Population Total Fund Clerk's Office Expenditures 2010201 125000 731101 2010201 125000 731346 Library Continuations Personal Mileage Total County Executive - Administration/ Fiscal Services Division Indigent Hospitalization Professional Services Total (6,250.00) 6,250.00 Human Resources - Admin. - IT Development $ Human Resources - Genera! - IT Development _ Total (55,378.62) 55,378.62 Office Supplies Office Supplies FA Proprietary Equipment Exp. Other Expend. Equipment Total (500.00) 500.00 (746.00) 746.00 $ 60,600.00 $ 60,600.00 $ 750,000.00 $ 750,000.00 51600 Transfer In from DTRF Road Commission Tr-Party Total SCHEDULE A OAKLAND COUNTY, MICHIGAN „ FISCAL YEAR 2006 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2006 AMENDMENTS Expenditures 1010101 181000 1020601 182010 1010101 181000 1010101 181000 731458 County Exec Admin- Professional Svcs 731458 Fiscal Services - Professional Svcs 731822 Special Projects 730373 Contracted Services Total Preparedness FA Proprietary Equipment Exp. Maintenance Contracts Expendable Equip. Expense Total 8,000.00 (8,000.00) (1,700.00) 1,700.00 (46,294.00) 3,244.00 43,050.00 County Executive - Emergency Response and Expenditures 1010115 115090 750168 1010115 115090 731150 1010115 115090 750154 Human Resources Expenditures 1050101 183010 773630 1050401 183010 773630 Health & Human Services - Administration Expenditures 1060101 133010 730863 1060101 133000 731458 Public Services - MSU Extension Expenditures 1070510 174170 750399 1070501 174000 750399 1070501 174000 750168 1070501 174000 750170 Public Services - Medical Examiner's Office Revenue 1070601 132030 630126 Expenditure 1070601 132030 731031 Non-Departmental Revenue 9010101 989999 695500 Expenditure 9010101 153010 740135 Autopsies Laboratory Fees Total $ 2,778,251.00 $ 25,000.00 60,000.00 4,000.00 4,600.00 10,000.00 2,654,651.00 20,000.00 $ 2,778,251.00 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2006 SECOND QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2006 AMENDMENTS GENERAL PURPOSE FUND Child Care Fund #20293 Revenue 9010101 112700 615359 Expenditures 3010402 135120 730926 3010402 113310 730926 3010402 135110 731416 Chid Care Subsidy Indirect Cost Indirect Cost Private Institutions Residential Total Expenditures Total $ 780,000.00 108,000.00 72,000.00 600,000.00 $ 780,000.00 GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Revenues 9010101 196020 655385 Expenditures 3010301 121130 731416 3040403 124010 731458 2010201 125000 770667 2010301 185010 770667 1010201 181010 731458 9010101 989999 788001 1090201 171000 731388 GENERAL FUND (#10100) Revenues " 1070801 989999 695500 Expenditures 1070801 114000 731458 Non-Dept - Income from Investments Circuit Ct - Civil/Criminal Div - Private lnst Probate Ct - Professional Services Clerk Admin - Convenience Copier Clerk Election - Convenience Copier Auditing - Professional Services 52100 Transfer to Medical Care Facility PEDS - Printing Total Expenditures Total 21310 Transfer From AC Legacy Fund Animal Control - Professional Services Total $ 10,000.00 10,000.00 10100 Transfer In from General Fund Contingency Change in Fund Equity $ 501,104.00 $ 501,104.00 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2006 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER FY 2006 AMENDMENTS !PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Account Fund Aft Account Name Circuit Court - Discretionary Grant ( #27195) Revenues 3010402 121200 615571 3010402 121200 620467 Grants - State Grant Match Total Revenues $ (90,000.00) (30,000.00) $ (120,000.00) Total Expenditures Change in Fund Equity Expenditures 3010402 121200 3010402 121200 3010402 121200 3010402 121200 702010 722740 732018 750399 Salaries Fringe Benefits Travel and Conference Supplies $ (58,000.00) (28,000.00) (16,000.00) (18,000.00) $ (120,000.00) Jail Population Management Fund (#21130) Revenue 4030301 989999 695000 Expenditure 4030301 112620 730359 Drain Equipment Fund (#63900) Revenue - 6010201 149750 632401 Expenditures 6010201 149750 776661 6010201 989999 788001 Vehicle Rental Motor Pool 66100 Transfer Out to Motor Pool Total Expenditures Change in Fund Equity $ 15,150.00 $ 15,150.00 203,629.00 $ 218,779.00 $ (203,629.00) IT - CLEWS (#53500) Expenditure 1080301 989999 788001 66100 Transfer to Motor Pool Change in Fund Equity 5.000.00 5,000.00 Motor Pool Fund (#66100) Revenues 1030811 184010 1030811 989999 1030811 989999 Expenditure 1030811 184010 761156 Leased Equipment 63900 Transfer in from Drain Equip. 53500 Tranfer from CLEMIS Total Revenues Depreciation Vehicles Change in Fund Equity $ 15,150.00 203,629.00 5,000.00 $ 223,779.00 $ 15,150.00 208,629.00 631071 695500 695500 ACCOUNT NUMBER FY 2006 AMENDMENTS Health Bioterrorism Fund (#28605) Expenditures 1060290 115035 730373 1060290 989999 788001 Project Work Order Fund (40400) Revenue 1040101 989999 695500 Information Technology Expenditures 1080201 152010 1080201 152010 1080201 152010 1080701 152020 1080701 152020 1080701 152020 1080701 152020 1080701 152020 1080101 152010 1080101 152010 1080601 152010 1080701. 152010 1080701 152020 1080601 152010 Fund (#63600) 731458 731773 750154 731458 730373 731458 731773 731780 731458 731773 750168 731458 731458 750154 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2006 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS Contracted Services 40400 Transfer Out to Project Wrk Order Total Expenditures 28605 Transfer in from Bioterrorism Fund Change in Fund Equity Professional Services Software Purchases Expendable Equipment Exp. Professional Services Contracted Services Professional Services Software Purchases Software Maintenance Professional Services Software Purchases Expendable Equipment Exp. Professional Services Professional Services Expendable Equipment Exp. Total Expenditures Change in Fund Equity $ (100,748.00) 100,748.00 100,748.00 100,748.00 160,317.00 88,280.00 37,889.00 83,346.00 57,000.00 378,127.00 (28,500.00) 5,867.00 110,700.00 330,000.00 65,600.00 50,000.00 218,581.00 261,870.00 $ 1,819,077.00 $ (1,819,077.00) ACCOUNT NUMBER CRP Friend of the Court Revenue 3844404 4-26030 3010401 4-26830 3010404 126030 3010404 126030 3010404 126030 3010404 989999 Fund (#27100) 630444 620467 620467 625517 630434 695500 Expenditures 4830925 4030925 3048404 3010404 3044404 304-0404 3010104 4030925 4030925 4030925 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 4030925 3010404 3010404 440070 110070 4-25030 426030 4-26038 4-26030 126030 440070 110070 110070 126030 126030 126030 126030 126030 126030 126030 126030 126030 110070 126030 126030 712020 722900 7-34486 731759 772618 760468 775667 77-7568 712020 722900 702010 722740 730926 731213 731339 731346 731388 731759 772618 774636 777560 775667 778675 3010404 \ 126030 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2006 SECOND QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS Medical Care Facility (#52100) Revenue 1060301 989999 695500 1060301 136320 631512 CAP-erant.Fast-Awar-Gt Grant Match Grant Match Fed Incentive Payment CRP contract Award 10100 Transfer from General Fund Total Revenues Overtime for Sheriff Investigator& plete-genefit-A44-GR-C SMILE Video Remake Equi-ement-Refttal FA Exp Equip Expense overtime Fringe Benefit Adjustment Salaries Fringe Benefits Indirect Cost Membership Dues Periodicals Books Publiccations Personal Mileage Printing SMILE Program Equipment Rental ,Info Tech Operations Radio Communications Mail Room Telephone Communications Total Expenditures Change in Fund Equity 10100 Transfer in from General Fund Daily Patient Services Total Revenues FY 2006 AMENDMENTS 133,622 68,836 $ (5,487,441) 80,800 277,862 4,925,162 (203,617) 807008 26,160 520 30,000 15,366 15,430 2,201 2,778 80,000 (8,450) 13,965 39,330 (435,242) 750 (750) 2,500 520 30,000 15,366 45,430 8,478 2,204 2,282 $ (203,617) $ 2,654,651.00 (2,654.651.00) =MC Number of Accounts Amount Waived Interoffice MEMORANDUM to: Nancy Fournier, Fiscal Services cc: Judi Lockhart, Reimbursement from: Joyce Raczka, Reimbursement re: inmate Waived Report date: May 25, 2006 Submitted for your review is the Inmate Report for 2006 for the Months of Jan, Feb and Mar. JAN FEB MAR TOTAL 06 071496 CZ 115 $242,308.00 06 072139 CZ 105 $187,530.00 06 072783 CZ 89 $119,079.00 309 $548,917.00 From the desk of._ Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 Te1:248-858-7368 fax:248-975-4288 12,000.00 13,005.00 $ (14,994.00) 81,749.00 $ 5,020,582.21 $ 3,533,397.00 1,487,185.21 FY 2006 BUDGET AMENDMENTS FY 2006 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 468,311,447.00 BUDGET AMENDMENTS M.R. #05255 - 10/2712005 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 - 11/1012005 Sheriff - Contract w/Springfield Twp. for 2004-2008 M.R. #05281 - 12/08/2005 FY 2005 Year End Report 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 - 12/08/2005 Sheriff - Contract Amendment w/lndependence Twp. M.R. #05302 - 12/08/2005 Sheriff - Contract Amendment w/City of Rochester Hills MR. #05303 - 12/08/2005 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 12/3112005 (1ST QUARTER) $ 473,646,057.21 2,333.00 13,053.00 52,500.00 3.000.00 $ (30,016.00) $ 106,667.00 M.R. #05291 - 12/08/2005 52nd - 1 - District Court - Drug Court M.R. #05292 - 12/08/2005 52nd 2 - District Court - Drug Court M.R. #05306 - 1/19/2006 Clerk - Elections Room M.R. #05312 -1 /19/2006 Prosecuting Attorney - Forfeited Funds M.R. #06008 - 1/19/2006 Sheriff - SCAAP Reimbursement M.R. #05305 - 1/19/2006 Veteran's Services - Veteran's Cemetery Road Project FY 2006 BUDGET AMENDMENTS KR. #06012 - 2/0212006 $ (256,483.00) Sheriff - Contract Amendment w/Royal Oak Twp. M.R. #06013 - 2/02/2006 Sheriff - Contract Amendment w/Oxford Twp. M.R. #06030 - 3109/2006 Health - Superbowl Grant M.R. #06033 - 3/09/2006 Emerg Response and Preparedness - Superbowl Grant M.R. #06034 - 3/09/2006 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 - 3/0912006 Sheriff - Commercial Vehicle Funding M.R. #06044 - 3/0912006 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 $ (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 TOTAL AMENDED BUDGET AS OF 03/31/2006 (2ND QUARTER) $ 474,923,622.21 FY 2006 ADOPTED BUDGET $ 314,648,160.00 110.000.00 570,713.00 1 4,479,430.00 9,118.000.00 89 493.480.00 9,000.000.00 2.012,000.00 28,198,149.00 $ 467.629,932.00 BUDGET AS AMENDED $ 314,648,160.00 110,000 00 535,523 00 14,641.240.00 9,342,527.00 89,605,942.00 9,000,000.00 2,145,661.00 28.817,799.00 $ 468,846,858.00 FY 2006 FORECAST $ 314,948,160.00 110,000.00 565,523.00 15,970.339.00 9,370.927.00 91.459,142,00 9.100,000.00 5,145,661.00 28,844,799.00 $ 475,514,551.00 681,515.00 $ 5.075,764.21 468,311,447.00 $ 474,923,622.21 $ 6.076,764.21 $ 481,591,315.21 5 46.338.692.00 15,376.936.00 5.851,916.00 $ 68.567.544.00 17.629,909.00 117,510.229.00 $ 135,140.138.00 $ 50.369,078.23 16,557,795.00 5,894,660.30 $ 72.821,533.53 $ 51,086.578.23 16.323.195.00 5,776,760.30 $ 73,186.533.53 11.205.962.00 11.543.863 28 10.914,663.28 3.448,592.00 3,596.657.93 3.514,057.93 2.894.239.00 2.982,952.41 2,974,952.41 2.521.558.00 2,522.395 46 2.522.395.46 5,014.410.00 6,149,681.69 6,021,928.69 25.084,761.00 $ 26,795,550.77 $ 25,947,997.77 $ 8,075,084.00 $ 8,026,920.92 $ 8,004,220.92 20.324.301.00 20,976.008.71 20,998,408.71 2,419,153.00 2.465.869 13 2,465,869.13 1,587,507.00 1,587.625.27 1,532.225.27 4.368,446.00 4.555594.32 4,529,094.32 57,525,20400 59.378,029.30 59,028,029.30 15.635,112.00 16,365,111.30 16,398,611.30 6,830.536 00 7,646,317.08 7.221,617.08 $ 117.045,343.00 5 121.001,476.03 $ 120,178.076.03 $ 345.837.786.00 $ 358.954.554 15 $ 356,710.001 15 $ 122.473.661 00 $ 115.969,068.06 $ 118,648,719.06 $ 468,311,447.00 $ 474,923.522.21 $ 475,358,720.21 18.488,569.45 118,908,824.37 $ 137,397.393.82 5 938,500.00 0.68% 230.000.00 1,23% 708,600.00 0.59% General Fund/General Purpose Favorable/(Unfavorable) 6,232,595.00 6,232,595.00 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT 18,718.569.45 119,617,424.37 $ 138.335,993.82 REVENUES GENERAL FUND Taxes Special Assessments Federal Grants State! Grants Intergovernmental General Reimbursement Charges for Services Indirect Cost Recovery Investment Income Other Revenues SUB-TOTAL GENERAL FUND/GENERAL PURPOSE PLANNED USE OF FUND BALANCE (1) TOTAL GF/GP FUNDS 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 NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS TOTAL GOVERNMENTAL EXPENDITURES AMOUNT FAVORABLE/ (UNFAVORABLE) PERCENT $ 300.000.00 0.10% 0.00% 30,000.00 5.60% 1,329,093.00 9.08% 28,400.00 0.30% 1,853.200.00 2.07% 100,000,00 1.11% 3,000,000.00 139.82% 27.000.00 0.09% $ 6,667,693.00 1.42% $0.00 0.00% 6,667,693.00 1.40% (717,500.00) -1.42% 234,600.00 1.42% 117.900.00 2.00% $ (365,000.00) -0.50% 629.200 00 5.45% 82.600.00 2.30% 8,000.00 0.27% 0.00% 127,753.00 2.08% $ 847.553.00 3,16% 22,700.00 0.28% (22.400,00) -0.11% 0.00% 55.400.00 3.49% 26,500,00 0.58% 350,000.00 0.59% (33.500.00) -0.20% 424.700.00 5.55% $ 823,400.00 0.68% $ 2,244.553.00 0.63% (2.679,651.00) -2.31% (435,098.00) -0.09% 1 (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, $ 237,365,584.00 77,153,076.00 28,000.00 $ 237,365,584.00 77,153,076.00 28,000.00 SPECIAL ASSESSMENTS (605000-605999) Treasurer Total Special Assessments 110,000.00 $ 110,000.00 $ 110,000.00 $ 110,000.00 110,000.00 110,000.00 $ 0.00% FEDERAL GRANTS (610000-610999) Sheriff - Patrol Sheriff - Corrective Services County Executive - FRP $ - $ 68,000.00 $ 68,000.00 $ $ 150,000.00 $ 51,984.00 $ 51,984.00 $ 49,000.00 50,464.00 50,464.00 0.00% 0.00% 0.00% Health Division Children's Village 126,713.00 245,000.00 120,075.00 245,000.00 120,075.00 275,000.00 COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2006 SECOND QUARTER REPORT Adopted Budget Amended Budge/ FY 2006 Forecast Amount Favorable (unfavorable) Percent Explanation of Significant Variances TAXES M000-6019991 Property Taxes - 2005 Tax Levy Property Taxes - Revenue Sharing Other Taxes - Delinquent Tax - Prior Years Other Taxes - Trailer fax Total Taxes $ 237,365,584.00 $ 77,153,076.00 328,000.00 101,500.00 101,500.00 101,500.00 $ 314,648,160.00 $ 314,648,160.00 $ 314,948,160.00 $ 0.00% 0.00% 309,000.00 1071.43% Reflects actual collections of taxes, interest on taxes, tax adjustments, tax sale and proceeds from auction. 0.00% 300,000.00 0.10% (Unfav.) ($9,000) due to reduction in Emergency Management Program Grant offset by additional funding from the Hazardous Materials Emergency Planning Grant from the State for off-site response plan approved by the MSP, plus supplemental funding ($140 for each plan) based upon remaining state funds Fav. $9,000 0.00% 30,000.00 12.24% Favorable Refund-School Meals due to higher population count which is currently at 86% capacity vs one year ago the popluation was 77%. Total Federal Grants STATE GRANTS (615000-615999) Sheriff - Patrol County Executive - [RI-' Health Division Outside Agencies - Child Care Subsidy Total State Grants INTERGOVT GEN. REIMB. REV. (620000-620999) Non-Departmental Total Intergov't Gen. Reimb. Rev. CHARGES FOR SERVICES (625000-635999) Administration of Justice Circuit Court - Civil/Criminal Circuit Court - Family Division 570,713.00 $ 535,523.00 $ 565,523.00 $ 30,000.00 - $ 161,739.00 $ 161,739.00 $ - $ 3,833.00 3,833.00 4,779,430.00 4,775,674.00 4,570,339.00 $ (205,335.00) 9,700,000.00 9,700,000.00 11,400,000 00 1,700,000.00 $ 14,479,430.00 $ 14,641,246.00 $ 15,970,339.00 $ 1,494,655.00 9,118,000.00 $ 9,342,527.00 $ 9,370,927 00 $ 28,400.00 9,118,000.00 $ 9,342,527.00 $ 9,370,927.00 $ 28,400.00 3,322,190.00 $ 3.322.190 00 $ 3.458,590.00 $ 136,400.00 1,700,050.00 1,700,050.00 1,751,750.00 51,700.00 5.60% 0.00% 0.00% Superbowl $1,325 and Hurricane Katrina $2,508 reimbursement. -4.30% Reduction of LPHO funding of $205,335.0ffset by decreased expenditures.* 17.53% Based on increased expenditures in recent years. Cap is $13.7 mil. Partially offset by increase in expenditures.* 10.21% Cigarette Tax distribution 4.11% Fay $136,100 in Paid Defense Atty. Fee revenue due to increasing caseload, better collections and collection recovery percentage; and $300 collection of unbudgeted Reimbursement of Court Services, 3.04% Fav $51,700 due to increased receipt of Board and Care revenues attributable to increased caseloads.. * Revenue variance is partially offset by an expenditure variance, Amount Adopted Amended FY 2006 Favorable Budget Budget Forecast (unfavorable t Percent Explanation ot5Ignificant Variances 3,728,600.00 3,730,933.00 3,922,933.00 192,000.00 5.15% Fay $149,200 Ordinance Fines and Costs; $60,000 Filling Fees DCU; $10,100 Garnishment Fees all due to increasing caseload and recent history and volume of activity; partially offset by lower No Proof of Insurance Fee ($3,200); License Reinstatement Fees ($11,400), and Probations Fees of ($12,700) also based on recent experience and volume of activity. 1,808,785.00 1,821,838.00 2,282,838.00 461,000.00 25.30% Fay in multiple line items all due to increasing caseload and recent expansion of jurisdiction (White Lake, and Rose Twp.) and rising volume of activity. The largest favorability is occuring in Probation Fees $209,000 State Law Cost of $128,000 Ordinance Fines and Costs of $60,000 Refund Paid Def. Atty. Fees of $49,600 Filing Fees/DCU of $15,000 Forfeiture of Bonds $6,000 Late Penalty of $5,000 Drunk Driving Caseflow/DDCAF of $3,000 other revenues of $3,500; partially offset by Court Cost Sobriety of ($18,100) 4,345,476.00 4,345,476.00 4,364,276.00 18,800 00 0.43% Fay $18,800 in Filing Fees/DCL1 due to rising caseload and filings.. 2,141,860.00 2,145,985.00 2,266,985.00 121,000.00 5.64% Fav $100,000 Ordinance Fines and Costs; $21,000 Miscellaneous all due to increasing caseload, recent experience and volume of activity. 525,300.00 525,300.00 541,800.00 16,500.00 3.14% Fav $23,000 Certified Copies due to increasing volume of certified documents; $400 Objections, $200 Marriage Ceremony, and $900 CVR County Portion. Partially offset ($4,000) Account Filings Probate, ($4,000) Misc. Petitions. $ 17,572,261.00 $ 17,591,772.00 $ 18,589,172.00 $ 997,400.00 213,700.00 $ 213,700.00 $ 213,700.00 $ 0,00% 81,600.00 81,600.00 101,900.00 20,300.00 24.88% Favorable $20,000 from Social Security Incentive Payments due to an increase in the reporting of inmates receiving social security from the federal government and $300 in Subpoena Fees. 10,000.00 75,100.00 85,100.00 10,000.00 13.32% Favorable $8,500 in Fingerprint Revenue due to an increase in the number of Gun Permits being requested, $500 in Registration Fees due to a new state law requiring sex offenders to pay a fee to register with local law enforcement and $1,000 from Miscellanous revenue. 3,373,000.00 1,810,958.00 300,000,00 420,000.00 (700,000.00) COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2006 SECOND QUARTER REPORT District Cowl - Division I District Court - Division II District Court - Division III District Court - Division IV Probate Court - Judicial Support Total Administration of Justice Law Enforcement Prosecuting Attorney Sheriff's Office Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services Satellites Sheriff - Emer. Prep. Training & Communication 2,953,000.00 2,061,864.00 2,510,958.00 300,000.00 300,000.00 14.22% Favorable $200,000 from Diverted Felon payments as the result of a larger jail population eligible for state reimbursement, $100,000 in Board and Care due to State payment for Parole Detainers being higher than anticipated, $70,000 in Reimb Salaries from Deputy's being assigned to work on reimbursed contracts, $20,000 in Clinic Charges due to higher than anticipated recovery, $31,000 in Grants Federal due to SCAAP Reimbursement being higher than anticipated and OUIL Third Offense $14,000 as the result of an Increase in drunk driving arrests. Partially offset by ($2,000) in Dental Service Fees and ($7,000) in Hospital Cost Recovery from a change in State Law that places restitution recovery from inmates before these items. Fee Income ($6,000) is less than anticipated. -27.88% Unfavorable ($500,000) in Board and Care from Inmates in the Satalite facilities lacking the ability to pay and ($200,000) in Reimb Court Services from an overestimate in contract revenue during the budget process. 0.00% 3,352,129.00 1104 * Revenue variance is partially offset by an expenditure variance. Adopted Amended Budget Budget 29,687,624.00 29,605,794.00 201,000.00 181,291.00 FY 2006 EeLeael 29,607,694.00 244,791.00 Sheriff - Patrol Services Sheriff - Technical Services 63,500.00 (184,300.00) 142,000.00 Total Law Enforcement $ 35,907,917.00 $ 35,921,443 00 $ 35,737,143.00 $ General Government Clerk - County Clerk $ 2,471,500.00 2,487,420.00 $ 2,629,420.00 $ 128,475 00 Clerk - Elections 180,975.00 Clerk - Register of Deeds 14,004,000.00 14,002,000.00 14,822,000 00 820,000.00 3,373,980.00 3,037,280.00 3,037,280.00 336,700 00 8,000.00 8,000.00 8,000.00 31,800.00 31,800.00 31,800.00 11.09% Fay $335,000 Administration Fees collected for mgmt. of investments for county other funds; and $6,500 Alternate Energy receipts: partially offset by unfav ($4,800) May Tax Sale receipts replaced by PA 123. 0.00% 0.00% Treasurer Board of Commissioners Library Board COUNTY OF OAKLAND GENERAL FUND 1 GENERAL PURPOSE REVENUES FY 2006 SECOND QUARTER REPORT Amount Favorable lunfavorablei 1,900.00 Percent 0.01% Explanation of Significant Variances Favorable $1,400 from Inspection of Boat Livery due to an increase in the number of requested inspections and $500 from Donations. 35.03% Favorable $19,000 in Refund Prior Years Exp. from a credit in Overtime and Radio expenses charged to the General Fund rather than the FOC Fund, $30,000 in Reimb Salaries due to addtional NET Overtime Reimbursement and $20,000 from Refund Forensic Lab Fees due to stale reimbursement payments being higher than anficipated. Partially offset by unfavorable Refunds NET ($5,000) due to drug "buy money being fully utilized and ($500) in Confiscated Property. 5.71% Favorable $200,000 from Forfeiture of Surety Bonds due to one large bond being forfeited, $12,000 from Gun Permits as a result of the annual renewal processing fee, $14,000 from Marriage Waivers due to a change in law that permits a waiver (for a fee) to the 3 day waiting period, $23,000 in Photographs from the increase in Gun Permits and Passports, $26,000 in Photostats and $20,000 in Certified Copies due to an increase in the number of requested copies and $10,000 in Passport Fees due to an anticipated change in Federal Law requiring passports for travel to Canada and Mexico. Offset by an unfavorable ($90,000) in Forfeiture of Bonds, ($13,000) in Assumed Names, $15,000 in Jury Fees, ($20,000) in Marriage Licenses and ($25,000) in Motion Fees. 196,475.00 15,500.00 8.56% Favorable $4,000 from Hoard of Canvasser Service Fee due to the May School Election, August Primary and the addition of canvassing for West Bloomfield Township, $1,000 from Election Filing Fees Late due to an increase in the number of campaign finance documents filed after the deadline, $5,500 in Voter Registration Application clue to an increase in the number of voter registrations processed that are eligible for state reimbursement, $4,000 from Nominating Filing Forfeitures due to an increase in the number of candidates paying the filing fee rather than circulating petitions and $1,000 in Photostats due to a larger volume of document requests. 5.86% Favorable $1,000,000 in Land Transfer Tax from an Increase in the value of properties being sold in the county, $6,000 in Chattel Mortgages due to an increase in the number of property foreclosures, $17,000 in Photostats due to an increase in the number of copies being requested. Partially offset by an unfavorable ($200,000) in Recording Fees due to a decrease in refinancing activity and ($3,000) in Plat Service Fees due to an increase in site condominiums versus platted subdivisions. " Revenue variance is partially offset by an expenditure variance. Adopted Budget 1,876,928.00 Amended Budget 1,876,928.00 FY 2006 Forecast 1,746,928_00 Drain Commissioner Total General Government County Executive County Exec - Administration County Exec - ERP County Exec - Auditing M&B - Purchasing Division M&B - Equalization Division M&B - Reimbursement Central Services - Support Services Human Resource Human Services - Health Division Human Services - Children's Village Public Services - Community Corrections Public Services - MSU Extension Public Services - Medical Examiner Public Services - Animal Control Economic Dev. & Comm. Affairs - Adminstration $ 21,557,983.00 $ 21,624,403.00 $ 22,808,603.00 $ 151,500 00 68,500.00 35,500.00 151,500.00 68,500.00 35,500.00 151,500.00 $ 68,000.00 60,500 00 50,150.00 2,389,028.00 343,500.00 165,000.00 18,800.00 2,610,879.00 2,664,942.00 50,150.00 2,402,033.00 343,500.00 165,000.00 18,800.00 2,610,879 00 2,664,942.00 50,150.00 2,402,033.00 343,500.00 184,000.00 18,800.00 2,610,879.00 2,464,942.00 380,000.00 380,000.00 500,000.00 64,100.00 64,100.00 60,100.00 910,200.00 910,200.00 983,200.00 662,385.00 311,625.00 662,385 00 311,625.00 662,385.00 160,025.00 COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2006 SECOND QUARTER REPORT Amount Favorable (unfavorable). Percent Explanation of Significant Variances (130,000.00) -6.93% Unfav - Plat Service Fees ($2,500) decrease in business activity resulting in less fees being collected. Unfav - Reimb. General ($115,000) decrease In Environmental Unit revenue lobe offset by expense items to be reviewed in a third quarter Budget Amendment. Unfav - Reimbursement Personal Mileage ($12,500) but offset by 1,184,200.00 0.00% (500.00) -0.73% (Unfav.) due to instructors providing their own airway bags and supplies. 25,000.00 70.42% Favorable $24,750 in Reimb Salaries for audit of CDBG grant. At budget time this grant was not expected to continue and $250 in Class Fees due to higher than anticipated participation. 0.00% 0.00% 0.00% 19,000.00 11.52% Increased vending sales 0.00% 0.00% (200,000.00) -7.50% (Unfav.) Out County Board and Care due to wards of other counties not being placed at Children's Village. 120,000.00 31.58% Increase in Testing Fee revenues as a result of referral of former dients back into the program. Increased revenue of $120,000, more than offsets the increase in expenditures of $42,000. " (4,000.00) -6.24% Unfav. Reimb Postage due to a reduction in postage reimbursement from Michigan State University. 73,000.00 8.02% Fay. Autopsies $70,000 and Cremation Revenues $3,000 due to increased workload. 0.00% (151,600.00) -48.65% Unfav. Reimbursement of costs for NO HAZ recycling program ($70,000) reflecting consolidation of collection events. This is offset by program costs which will be less than budget." Unfav. Reimbursement of Salaries of Automation Alley Coordinator position ($81,600), which no longer provides services to AA (unfav. is offset by fay. Salaries).* Economic Dev, & Comm. Affairs - PEDS Total County Executive Non-Departmental Non-Dept - Charges for Services - Sundry Non-Dept - Intergov't Prog Rev - Judges Salaries Total Non-Departmental Total Charges for Services INDIRECT COST RECOVERY (640100) INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) Clerk/Register of Deeds Non-Departmental Total Investment Income * Revenue variance is partially offset by an 200,000.00 200,000.00 175,000.00 $ 11,026,109.00 $ 11,039,114.00 $ 10,895,014.00 $ $ 1,400,000.00 $ 1,400,000 00 $ 1,400,000.00 $ 2,029,210.00 2,029,210.00 2,029,210.00 $ 3,429,210.00 $ 3,429,210.00 $ 3,429,210.00 $ $ 89,493,480.00 $ 89,605,942.00 $ 91,459,142.00 $ $ 10,000 00 $ 10,000.00 $ 10,000.00 $ 2,000.00 2,000.00 2,000.00 2,000,000.00 2,133,661.00 5,133,661.00 $ 2,012,000.00 $ 2,145,661.00 $ 5,145,661.00 $ expenditure variance. (25,000.00) (144,100.00) 3,000,000.00 3,000,000.00 -12.50% Reduced Sale of Maps caused by local economic downturn. 0.00% 0.00% 0.00% 0.00% 140.60% Higher than anticipated interest rates. 139.82% 1,853,200.00 2.07% $ 9,000,000.00 $ 9,000,000.00 $ 9,100,000.00 $ 100,000.00 1.11% COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2006 SECOND QUARTER REPORT Amount Adopted Amended FY 2006 Favorable Budget Budget r Forecast (unfavorable 1 percent Explanation of Significant Variances OTHER REVENUES (670000-6955001 Prosecuting Attorney $ 132,839.00 135,839.00 $ 135,839.00 $ - 0.00% Sheriff Office 31,000.00 615,650.00 635,650.00 20,000.00 3.25% Favorable $20,000 in Enhancement Funds due to funds transfers being higher than anticipated. Enhancement fund cover canine program, forensic lab and one time projects. Non-Dept - Donations - 32,000.00 32,000.00 - Treasurer 2,353,101.00 2,353,101.00 2,353,101.00 - 0.00% Emergency Response and Preparedness 5,000.00 5,000.00 12,000.00 7,000.00 140.00% Favorable due to sale of thunderbolt sirens. Support Services - Materials Management 6,000.00 8,000.00 6,000.00 . - 0.00% Library Board 27,209.00 27,209.00 27,209.00 - 0.00% Non-Dept - Sundry 25,643,000.00 25,643,000.00 25,043,000.00 - 0.00% Total Other Revenues $ 28,198,149.00 28,817,799.00 28,844,799.00 $ 27,000.00 0.09% PLANNED USE OF FUND BALANCE (665000-665999) General Fund - Prior Years Balance 681,515.00 6,076,764.21 6,076,764.21 - 0.00% Budget transition, carry forwards and encumbrances. Total Planned Use of Fund Balance $ 681,515.00 $ 6,076,764.21 $ 6,076,764.21 $ - 0.00% TOTAL GEN. FUND I GEN. PURPOSE REVENUE $ 468,311,447.00 $ 474,923,622.21 $ 481,591,315.21 $ 6,833,265.00 1.44% • Revenue variance is partially offset by an expenditure variance. 0.00% 0.00% 0.00% 0.00% Family Division/Juvenile Maint. Personnel Expenditures Operating Expenditures $ 10,372,493.00 $ 14,148,785.65 $ 14,147,785.65 $ $ 12,829,248.00 $ 12,829,248.00 $ 12,679,248.00 $ 10,710,611 00 10,714,970.88 11,584,870.88 1,000.00 150,000.00 (869,900 00) Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures 1,739,340.00 1,771,698.47 1,771,698.47 0.00% $ 25,279,199.00 $ 25,315,917.35 $ 26,035,817.35 $ (719,900.00) -2.84% $ 25,259,279.00 $ 25,259.279.00 $ 25,109,279.00 $ 150,000.00 0.59% 16,765,498.00 16,794,011.16 17,661,311.16 (867,300.00) -5.16% 4,313,915.00 8,315,788.07 8,315,988.07 (200.00) 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT $ 8,147.009.00 $ 8,147,009.00 $ 8,147,009.00 $ 37,216.00 169,017.47 169,017.47 184,474.00 253,829.53 253,829.53 $ 8,368,699.00 $ 8,569,856.00 $ 8,569,856.00 5 EXPLANATION OF SIGNIFICANT VARIANCES Business Division Personnel Expenditures $ 1,975,165.00 $ 1,975,165.00 $ 1,975,165.00 $- 000% Operating Expenditures 29,500.00 33,791.66 32,191.66 1,600.00 4.73% Fay Data Processing Developing, and Equipment Repairs and Maintenance. Internal Support Expenditures 313,636.00 325,562.57 325,762.57 (200.00) -0.06% Unfav unbudgeted motor pool usage. $ 2,318,301 00 $ 2,334,519.23 $ 2,333,119.23 $ 1,400.00 0.06% Civil I Criminal Division Personnel Expenditures Operating Sxpeiiditures Internal Support Expenditures $ 2,307,857.00 $ 2,307,857.00 $ 2,307,857.00 $ 0.00% 1,000.00 0.02% Fair due to continued decrease in Defense Atty Fees, and lower use of Expert Witness Fees & Mileage partially offset by increased use of Interpreter Fee, unbudgeted refund of Prior Yrs. Rev., and mail handling services. 2,076,465.00 5,964,607.50 5,964,697.50 0.00% 5,988,171 00 5,876,231 15 5,875,231.15 0,01% 1.17% Turnover. -8.12% Unfav. due to increased use of private institutions ($600,000) to house children declared wards of the County by Family Court; arid indirect cost ($150,000) assessed by the State of Michigan. A budget amendment is recommended. Prof. Svcs. of ($90,500), Interpreter Fees of ($16,200) due to increase need reflective of changing demographics, Personal Mileage of ($13,200) due to increased mileage reimbursement rates. See revenue offset. $ 46,338,692.00 $ 50,369,078.23 $ 51,086,578.23 $ (717,500.00) -1.42% 40.4. • See related revenue offset. 6/7/2006 0.00% 445,294.27 8,400.00 0.24% 109,500.00 8,400.00 2.52% 1.05% 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES PROBATE COURT ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2006 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 109,500.00 Judicial/Administration Controllable Personnel Controllable Operating Non-Controllable Operating $2,184,453.00 $2,184,453,00 (42,129.00) (34,377.00) 294,939.00 303,740.57 $2,437,263.00 $2,453,816.57 $2,074,953.00 $ (34,377.00) 303,740.57 5.01% - Turnover 0.00% 0.00% - $2,344,316.57 $ 109,500.00 4.46% Estates/Mental Health Controllable Personnel Controllable Operating $2,160,357.00 $2,160,357.00 $2,160,357.00 $ 826,374.00 835,192.46 826,792.46 0.00% - 8,400.00 1.01% - Fav. due to reduced use of Medical Svcs. Probate Exams; paritally offset by increased Equip. Repairs & IVIaint. Non-Controllable Operating 427,922.00 445,294.27 Department Total Controllable Personnel Controllable Operating Non-Controllable Operating $3,414,653.00 $3,440,843.73 $3,432,443.73 $ $4,344,810.00 $4,344,810.00 $4,235,310.00 $ 784,245.00 800,815.46 792,415.46 722,861.00 749,034.84 749,034.84 $5,851,916.00 $5,894,660.30 $5,776,760.30 $ 117,900.00 2.00% 04 6/1/2006 $ 237,943.00 $ 237,943.00 $ 140,443.00 $ Division 1 - Novi Personnel Expenditures Operating Expenditures $ 3,785,379.00 $ 3,785,379.00 $ 3,732,579.00 $ 993,357.00 991,024.00 1,010,124.00 Division 2 - Clarkston Personnel Expenditures Operating Expenditures $ 1,690,071.00 $ 1,690,071.00 $ 1,599,971 00 $ 586,304.00 551,390.69 583,890.69 Internal Support Expenditures 195,031.00 303,706.06 283,406.06 Total Division 2- Clarkston $ 2,471,406.00 $ 2,545,167.75 $ 2,467,267,75 $ $ 16,376,936.00 $ 16,557,795.00 $ 16,323,195.00 $ 234,600.00 1.42% 6/7/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT •nnnnn••nnn EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures $ 175,143.00 $ 175,143.00 $ 82,543.00 $ 92,600.00 52.87% - Fav due to Magistrate position budgeted hours over budgeted. Operating Expenditures 62,800.00 62,800.00 57,900.00 4,900.00 7,80% Fav. due to reduced use of Visiting Judge expense. Internal Support Expenditures - - - - 0.00% 97,500.00 40.98% 52,800.00 1.39% - Turnover. (19,100.00) -1.93% - Unfav. due to increased cost of utilities, interpreter fees, and drug testing reflective of rising energy cost, changing demographics in Novi, and need of drug testing. Internal Support Expenditures 494,733.00 525,590.12 525,590.12 0.00% Total Division 1 - Novi $ 5,273,469.00 $ 5,301,993.12 $ 5,268,293.12 $ 33,700.00 0.64% 90,100.00 5.33% - turnover. (32,500.00) -5.89% - Unfav. due to increased use of court appointed atty., higher cost in utilities, bank charges and charge card fees, property taxes, library continuations, and 20,300.00 6.68% Fav due to lower actual grant match than budgeted. 77,900.00 3.06% Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 3,685,141.00 $ 3,685,141.00 $ 3,665,141.00 $ 374,423.00 382,646.26 382,246.26 1,190,577.00 1,232,488.16 1,233,488.16 20,000 00 0.54% - Turnover. 400.00 0.10% - Fav use of dry goods and clothing consistently and historically under budget. (1,000.00) -0.08% - Unfav due to unbudgeted use of internal service equipment rental. $ 5,250,141.00 $ 5,300,275.42 $ 5,280,875.42 $ 19,400.00 0.37% Division 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,279,674.00 $ 2,279,674 00 $ 2,262,374.00 $ 17,300.00 0.76% - Turnover 514,713.00 518,838.00 530,038.00 (11,200.00) - Unfav, due to increased use of interpreter fees, charge card fees, due to -2.16% changing demographics in Troy and use of credit cards to pay fees and fines. 349,590.00 373,903.71 373,903.71 - 0.00% $ 3,143,977.00 $ 3,172,415.71 $ 3,166,315 71 $ 6,100.00 0.19% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 11,615,408 .00 $ 11,615,408.00 $ 11,342,608.00 $ 272,800.00 2,531,597,00 2,506,698.95 2,564,198.95 (57,500.00) 2,229,931.00 2,435,688.05 2,416,388.05 19,300.00 2.35% -2.29% 0.79% COUNTY OF OAKLANIE FY 2006 SECOND QUARTER REPOR" EXPENDITURES COUNTY TREASUREF AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCE Administration Personnel Expenditures $ 2,645,027.00 $ 2,645,027.00 $ 2,535,027.00 $ 110,000.00 4.16% - Turnover. Operating Expenditures 203,990.00 207,967.02 221,567.02 (13,600.00) -6.54% - Unfav, due to charge card fees, as increasing number of persons are paying taxes and fees with charge cards. This is partially offset by fay. - Data Processing Supplies reflective of recent years expenditures Internal Support Expenditure 599,575.00 743,663,91 757,463.91 (13,800.00) -1.86% - Unfav, due to increasing usage of Print Shop, Micrographics, and Telephones as volume of on-line access to services has increased in recent years. Division Total $ 3,448,592.00 $ 3,596,657.93 $ 3,514,057.93 $ 82,600.00 2.30% Department Total $ 3,448,592.00 $ 3,596,65'7.93 $ 3,514,057_93 $ 82,600.00 2.30% '7E) 6/7/2006 Administration Personnel Expenditures Operating Expenditures $ 684,438.00 $ 684,438.00 $ 684,438.00 56,350.00 55,846.21 45,346.21 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 10,500.00 18.80% Favorable $15,000 in Binding Expense due to an anticipated project that will not be completed this fiscal year. Patrially offset by unfavorable ($1,500) in Membership Dues and ($3,000) in Office Supplies. Usage higher than anticipated. Internal Support Expenditures 198,816.00 225,172.84 225,172.84 0.00% -1 ransfers - - 0.00% $ 939,604.00 $ 965,457.05 $ 954,957.05 $ 10,500.00 1.09% County Clerk (Vital Stats & Legal Rees) Personnel Expenditures $ 3,203,994.00 $ 3,203,994.00 $ 3,203,994.00 0.00% Operating Expenditures 278,875.00 297,420.40 295,020.40 2,400.00 0.81% Favorable in Travel and Conference $6,000 and $39,500 in Professional Services due to an e-filing project not being completed this fiscal year. Partially offset by unfavorable ($29,000) from Printing due to a large purchase of court document folders which is made every three years, ($11,000) in Office Supplies, ($2,500) in Freight and Express and ($600) in Personal Mileage due to higher than anticipated use. Internal Support Expenditures 609,584.00 804,947.91 810,947.91 (6,000,00) -0.75% Unfavorable due to Print Shop charges_ Useage higher than anticipated. Transfers 0.00% $ 4,092,453.00 $ 4,306,362.31 $ 4,309,962.31 $ (3,600.00) -0.08% Elections Personnel Expenditures $ 593,866.00 $ 593,866.00 $ 563,866.00 $ 30,000.00 5.05% Favorable due to turnover. Operating Expenditures 714,075.00 724,715,81 679,715.81 45,000.00 6.21% Favorable $50,000 in Workshops and Meetings due to NAVA training extending into the next fiscal year. Partially offset by unfavorable Office- Supplies ($5.000) due to higher than anticipated purchases. Internal Support Expenditures 111,473.00 121,838.00 118,838.00 3,000.00 2.46% Favorable $3,000 in Telephone Communications due to the number of phone lines allocated to the Elections Division was less than anticipated. transfers - 52,500.00 52,500,00 0.00% $ 1,419,414.00 $ 1,492,919.81 $ 1,414,919_81 $ 78,000.00 5.22% Register of Deeds Personnel Expenditures $ 2,354,990.00 $ 2,354,990.00 $ 2,287,990.00 $ 67,000.00 2.85% Favorable $89,000 due to turnover. Patrially offset by unfavorable overtime ($22,000) associated with back scanning older documents into the online access system. Operating Expenditures 1,264,320,00 1,264,320.00 789,320.00 475,000.00 37.57% Favorable $475,000 in 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. 6/7/2006 Jury Commission Personnel Expenditures Operating Expenditures $ 14,730.00 $ 14,730.00 $ 11,430.00 $ 3,300.00 2,350.00 5,825.00 6,825.00 (1,000.00) COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS Internal Support Expenditures AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT 1,005,109.00 1,014,370.40 1,014,370.40 0.00% EXPLANATION OF SIGNIFICANT VARIANCES Transfers - 0.00% $ 4,624,419.00 $ 4,633,680.40 $ 4,091,680.40 $ 542,000.00 11.70% 22.40% Favorable due to turnover. -17.17% Unfavorable ($1,500) in Professional Services and ($500) in Office Supplies due to the purchase of Scantron Jury Questionare's to automate response processing. Partially offset by favorable $1,000 in Personal Mileage. Internal Support Expenditures 112,992.00 124,888.71 124,888.71 0.00% $ 130,072.00 $ 145,443.71 $ 143,143.71 $ 2,300.00 1.58% Department Total Personnel Expenditures $ 6,852,018.00 $ 6,852,018.00 $ 6,751,718.00 $ 100,300.00 1.46% Operating Expenditures 2,315,970,00 2,348,127.42 1,816,227.42 531,900.00 22.65% Internal Support Expenditures 2,037,974.00 2,291,217.86 2,294,217.86 (3,000.00) -0.13% Transfers 52,500.00 52,500.00 - 0.00% $ 11,205,962.00 $ 11,543,863.28 $ 10,914,663.28 $ 629,200.00 5.45% peamm.0 6/7/2006 $ 5,053,777.00 $ 5,148,728.00 $ 5,148,728.00 $ 0.00% $ 14,945,332.00 886,892.00 1,797,685.00 $ 14,945,332.00 1,816,920.00 1,873,745.00 82,572.00 $ 14,715,332.00 $ 1,816,920.00 1,873,745 00 82,572.00 1.23% 5/25/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED BUDGET FY 2006 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES .......100.••n•••n••n Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 2,433,776.00 827,019.00 1,792,982.00 $ 2,433,776.00 834,709.00 1,869,042.00 11,201.00 $ 2,433,776.00 834,709.00 1,869,042.00 11,201 00 0.00% 0.00% 0.00% 0.00% Litigation Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Warrants Personnel Expenditures Operating Expenditures Internal Support Expenditures Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 8,524,294.00 $ 8,524,294.00 $ 8,384,294.00 $ 49,824.00 972,162.00 9/2,162.00 4,703 00 4,703.00 4,703.00 71,371.00 71,371.00 $ 8,578,821.00 $ 9,572,530.00 $ 9,432,530.00 $ $ 2,387,088.00 $ 2,387,088.00 $ 2,327,088.00 $ 2,758.00 2,758.00 2,758.00 $ 2,389,846.00 $ 2,389,846.00 $ 2,329,846.00 $ $ 1,600,174.00 $ 1,600,174.00 $ 1,5(0,174.00 $ 7,291.00 $ 1,607,465.00 $ 1,607,465,00 $ 1,577,465.00 $ 140,000.00 140,000.00 60,000.00 60,000.00 30,000.00 30,000.00 230,000.00 1.64% Turnover 0.00% 0.00% 1.46% 2.51% Turnover 0.00% 0.00% 2.51% 1.87% 0.00% 0.00% 1 87% Turnover 1.54% 0.00% 0.00% 0.00% 7,291.00 7,291.00 $17,629,909.00 $ 18,718,569.00 $ 18,488,569 00 $ 230,000.00 Administrative Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriff's Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Corrective Services Personnel Expenditures Operating Expenditures $ 1,520,888.00 $ 1,520,888.00 $ 1,509,888.00 $ 11,000.00 0.72% Fav. due to turnover, partially offset by unfavorability in Overtime ($9,000) due lo vacancy. 59,100.00 59257.96 59,257.96 0.00% 1,586,907.00 1,589,696.00 1,489,696.00 100,000.00 6.29% Favorable $100,000 in Insurance Fund charges due to officers liability insurance coverage costing less than anticipated. — $ 3,166,895.00 $ 3,169,841.96 $ 3,058,841.96 $ 111,000.00 3.50% $ 756,659.00 $ 756,659.00 $ 756,659.00 0.00% 514,443.00 519,602.53 522,602.53 (3,000.00) -0.58% Unfavorable ($2,000) in outside Printing costs and ($1,000) in Provisions due to a higher than anticipated need. 619,021.00 619,021.00 612,921.00 6,100.00 0.99% Favorable $6,100 in Micrographics & Reproductions due to a reduction in the volume of sheriff's records being sent for microfilming. $ 1,890,123.00 $ 1,895,282 53 $ 1,892,182.53 $ 3,100 00 0.16% $ 28,329,317.00 $ 28,329,317.00 $ 28,314,317.00 $ 15,000.00 0.05% Turnover. 8,261,995.00 8,448,052.22 2 „ 7,823,052.2 625,000.00 7.40% Favorable $600,000 in Drugs due to a change in vendors from the Medical Care Facility to an outside supplier for inmate medications and $30,000 from Computer Supplies because purchases are less than anticipated. Partially offset by an unfavorable ($5,000) in Material and Supplies due lo a larger volume of purchases. Internal Support Expenditures Transfers 6,776,294.00 6,887,524.90 6,887,524.90 $ 43,367,606.00 $ 43,664,894.12 $ 43,024,894.12 $ 640,000.00 1.47% Corrective Services-Satellites Personnel Expenditures Operating Expenditures 0.00% (11,000.00) -2.88% Unfavorable ($11,000) in Dry Goods and Clothing due to purchases being higher than anticipated. $ 16,042,247 00 $ 16,085,709.00 $ 16,085,709 00 364,971.00 381,676.36 392,676.36 Internal Support Expenditures 1,198365.00 1,202,361.73 1,202,361.73 0.00% Iransfers 0.00% $ 17,605,583.00 $ 17,669,747.09 $ 17,680,747.09 $ (11,000.00) -0.06% $ 33,375,820.00 $ 33,596,795.00 $ 33,596,795.00 0.00% 234,536.00 407,216.49 414,216.49 (7,000.00) -1.72% Unfavorable Personal Mileage ($1,000) and Gas, Oil & Grease due to use being higher than anticipated. Internal Support Expenditures 4,461,813.00 4,598,044.55 4,598,044.55 0.00% Transfers - 0.00% $ 38,072,169.00 $ 38,602,056.04 $ 38,609,056.04 $ (7,000.00) -0.02% Patrol Services Personnel Expenditures Operating Expenditures Technical Services Personnel Expenditures Operating Expenditures $ 7,113,628.00 $ 7,113,628.00 $ 7,113,628.00 0.00% 688,910.00 1,030,071.22 1,056,071.22 (26,000.00) -2.52% Unfavorable Laboratory Supplies ($26,000) due to equipment and chemical purchases being higher than anticipated. Internal Support Expenditures I ransfers 1,362,536.00 1,362,576.16 1,362,576.16 $ 9,165,074.00 $ 9,506,275.38 $ 9,532,275.38 $ (26,000.00) -0.27% 5/25/2006 26,000.00 576,500.00 106,100.00 0.03% 5.26% 0.65% 0.00% 5/25/2006 COUN I Y OI OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Emergency Prep., Training & Comm. Personnel Expenditures Operating Fxpenditures $ 3,981,938.00 $ 3,995,500.00 $ 3,995,500.00 114,920.00 114,920.00 116,420.00 0.00% (1,500 00) -1.31% Unfavorable ($1,500) in Personal Mileage due to employee personal vehicle use being higher than anticipated. Internal Support Expenditures 145,921.00 145,921.00 145,921.00 0.00% Transfers 0.00% $ 4,242,779,00 $ 4,256,341.00 $ 4,257,841.00 $ (1,500.00) -0.04% Department Total Personnel Expenditures $ 91,120,497.00 $ 91,398,496 00 $ 91,372,496.00 5 Operating Expenditures 10,238,875.00 $ 10,960,796.78 $ 10,384,296.78 Internal Support Expenditures 16,150,857.00 $ 16,405,145.34 $ 16,299,045.34 Transfer Out - $ - 5 117,510,229.00 $ 118,764,438.12 $ 118,055,838.12 $ 708,600.00 0.60% ADOPTED BUDGET AMENDED BUDGET EXPLANATION OF SIGNIFICANT VARIANCES 0.37% - Turnover 0.00% - 0.00% $ 2,196,181.00 $ 433,608,00 264,452.00 2,177,681.00 $ 2,169,681.00 $ 8,000.00 527,388.29 527,388.29 277,883.12 277,883.12 2,982,952.41 $ 2,974,952.41 $ 8,000.00 0.27% $ 2,894,239.00 $ $ 2,196,181.00 $ 2,177,681.00 433,606.00 527,388.29 264,452.00 277,883.12 $ 2,894,239.00 $ 2,982,952.41 AMOUNT FY 2006 FAVORABLE FORECAST (UNFAVORABLE) PERCENT $ 2,169,681.00 $ 8,000.00 0.37% 527,388.29 - 0.00% 277,883.12 - 0.00% $ 2,974,952.41 $ 8,000.00 0.27% Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS 6/7/2006 $ 989,625.00 $ 989,625.00 $ 989,625.00 $ 676,080.00 676,080.00 676,080 .00 850,85100 851,690.46 851,690.46 5,000.00 5,000.00 5,000.00 $ 2,521,558.00 $ 2,522,395 46 $ 2,522,395.46 $ 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES LIBRARY BOARD ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2006 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Department Total Operating Expenditures Internal Support Expenditures Transfers Transfer Out $ 989,625.00 676,080.00 850,853,00 5,000.00 $ 989,625.00 $ 989,625.00 $ .; 676,080.00 676,080.00 851,690.46 851,690.46 5,000.00 5,000.00 0.00% $ 2,521,558.00 $ 2,522,395.46 $ 2,522,395.46 $ 5131/2006 Drain Commissioner Controllable Personnel Controllable Operating $ 3,393,334.00 $ 3,393,334.00 $ 3,393,334.00 $ 481,002.00 1,447,568.65 1,319,815.65 127,753.00 Department Total $ 5,014,410.00 $ 6,149,681.69 $ 6,021,928.69 $ 127,753.00 2.08% COUNTY OF OAKLANC FY 2006 SECOND QUARTER REPORT EXPENDITURES DRAIN COMMISSIONER ADOPTED BUDGET AMENDED BUDGET FY 2006 FORECAST AMOUNT FAVORABLE (UNFAVORABLE' PERCENT EXPLANATION OF SIGNIFICANT VARIANCES nn•• 0.00% 8.83% Fay - Contracted Services $20,000, Material and Supplies $28,755 and Training- Educational Supplies $30,000 the result of the Environmental Unit charge outs to the Airport, Health and FM & 0 not taking place. Unfav - Engineering Services ($1,770) for ETC meeting on grants for the Environmental Unit. Fay - Membership Dues $31,792 the effect of less memberships being establish for the Environmental Unit. Fay - Personal Mileage $16,700 is the consequence of the Systems being charged directly. Fay - Rouge River Watershed Council $2,177 and PNERSP For Saginaw River VVSD $2,276 the result of the Environmental Unit membership not being established for these programs, Non-Controllable Operating ransfers total 1,083 909 00 56,165 00 $ 5,014,410.00 $ 1,252,614.04 56,165.09 6,149,681 b9 $ 1,252,614 04 56,165.00 6,021,928.69 $ 0.00% 0.00% 127,753,00 2.08% 5/25/2006 - COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST 'UNFAVORABLE) PERCENT Administration Controllable Personnel $ 2,179,874.00 $ 2,038,568.00 $ 2,038,668.00 0.00% Controllable Operating 218,665.00 213,779.70 210,579.70 3,200.00 1.50% Non Controllable Operating 487,664.00 488,063.18 475.063.18 13,000.00 2.66% $ 2,886,203.00 $ 2,740,510.88 $ 2,724,310.88 $ 16.200.00 0.59% Emergency Response & Preparedness Controllable Personnel $ 702,515.00 $ 703,840.00 $ 703.840.00 0.00% Controllable Operating 340,090.00 440,243.00 440,243.00 0.00% Non-Controllable Operating 477,498.00 490,501.91 490,501.91 0.00% transfers Out $ 1,520,103.00 $ 1,634,584.91 $ 1,634,584 91 $ - 0 00% ,. EXPLANATION OF SIGNIFICANT VARIANCES Favorable $3,000 in Personal Mileage and $1.000 in Workshops and Meetings due to use being _ less than anticipated. Partially offset by an unfavorable ($800) in Freight and Express due to shipping useage being higher than anticipated. Favorable $13,000 in Telephone Communications due loan allocation for a capital purchase that was completed last fiscal year, Auditing Controllable Personnel $ 1,173,123.00 $ 1,173.123.00 $ 1,173,123.00 0.00% Controllable Operating 26,180.00 26,180.00 24,180.00 2,000.00 7.64% Favorable $2,000 in Travel and Conference due to employee travel being less than anticipated. Non-Controllable Operating 167,333.00 167,699.00 167,699.00 0.00% _ $ 1,366,636.00 $ 1,367,002.00 $ 1,365,002.00 $ 2,000.00 0.15% Corporation Counsel Controllable Personnel $ 2,005,447.00 $ 2,005,447.00 $ 2,005,447.00 $ 0.00% Controllable Operating 48,908.00 48,908.00 44,408.00 4,500.00 9.20% Non-Controllable Operating 227,787.00 230,468 13 230,468.13 0.00% $ 2,282,142.00 $ 2,284,823.13 $ 2,280,323.13 $ 4,500.00 0.20% Department Total Controllable Personnel $ 6,060,959.00 $ 5,921,078.00 $ 5,921,078.00 $ - 0.00% Controllable Operating 633,843 00 729,110.70 719,410.70 9,700.00 1.33% Non-Controllable Operating 1,360,282.00 1,376,732.22 1,363,732.22 13,000.00 0.94% Transfers Out 0 o 0 - $ 8,055,084.00 $ 8,026,920.92 $ 8,004,220.92 $ 22,700.00 0.28% Favorable $1,500 in Court Costs from a reduction in the amount of filing fees paid, $1,500 in Personal Mileage and $1,500 in travel arid Conference due to off-campus travel being less than anticipated. 6/7/2006 $8,929,097.00 $9,191,023.04 $ 9,161,423.04 $29,600.00 0.32% 0.00% -0.14% 0.00% 0.00% 0.00% ADOPTED BUDGET COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT AMENDED FY 2006 FAVORABLE BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Purchasing Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 344,609.00 $ 344,609.00 $ 344,609.00 $ 8,725.00 8,725.00 8,725.00 8,422.00 8,422.00 8,422.00 $ 361,756.00 $ 361,756.00 $ 361,756.00 $ 0.00% $ 1,018,651.00 $ 1,018,651.00 $ 1,031,651.00 $ (13,000.00) -1.28% Unfav. Overtime due to implementation of new PeopieSoft Financial System. 41,323.00 72,013.00 72,013.00 - 0.00% 125,925.00 130,137.00 130,137.00 - 0.00% $ 1,185,899.00 $ 1,220,801.00 $ 1,233,801.00 $ (13,000.00) -1.06% 0.00% 0.00% 0,00% 29,600.00 Equalization Personriel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 7,249,310.00 $ 7,240,310.00 $ 7,219,710 00 $ 222,590.00 297,626.32 297,626.32 1,457,197.00 1,644,086.72 1,644,086.72 0.41% Turnover 0.00% 0.00% 0.00% $ 5,371,806 00 137,964.00 1,832,385.16 $ 6,966,422.00 $ 7,303,155.16 $ 7,342,155 16 $ 2,237,502.00 $ 2,237,502 00 $ 2,237,502.00 $ 87,366.00 87,366.00 87,366.00 556,259.00 574,405.51 574,405.51 Fiscal Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Reimbursement Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 5,332,806.00 $ 5,332,806.00 137,700.00 137,964.00 1,495,916,00 1,832,385.16 $ (39,000.00) -0.73% Unfav. Overtime due to implementation of new PeopleSoft Financial System. 0.00% 0.00% $ (39,000.00) -0.53% 0.00% 0.00% 0.00% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 2,881,127.00 $ 2,699,273.51 $ 2,899,273,51 $ $ 16,182,878.00 $ 16,182,878.00 $ 16,205,278.00 $ 497,704.00 603,694 32 603,694.32 3,643,719.00 4,189,436.39 4,189,436.39 (22,400.00) -0.11% $ 20,324,301.00 $ 20,976,008.71 $ 20,998,408.71 $ (22,400.00) 6/2/2006 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTERLY REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures $ 189,131.00 $ 189,131.00 $ 189,131.00 $ Operating Expenditures 2,600.00 2,600.00 2,600.00 Internal Support Expenditures 13,356.00 15,263.45 15,263.45 Transfers - $ 205,087.00 $ 206,994.45 $ 206,994.45 $ Support Services Personnel Expenditures $ 1,178,970.00 $ 1,181,379.00 $ 1,181,379.00 $ - 0.00% Operating Expenditures 38,270.00 38,270.00 38,270.00 - 0.00% Infernal Support Expenditures 996,826.00 1,039.225.68 1.039,225.68 - 0.00% Transfers - 0.00% $ 2,214,066.00 $ 2,258,874.68 $ 2.258,874.68 $ 0.00% Department Total Personnel Fxpenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,368,101 00 $ 1,370,510.00 $ 1,370,510.00 $ - 0.00% 40,870.00 40,870.00 40,870.00 - 0.00% 1,010,182.00 1,054,489.13 1,054,489.13 - 0.00% - 0,00% $ 2,419.153.00 $ 2,465,869.13 $ 2,465,869.13 $ 0.00% ge. 5/25/2006 0.00% 0.00% 0.00% 0.00% 4.89% -4.79% -2,45% 3.49% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2006 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 363,029.00 $ 363,029.00 $ 363,029.00 $ 4,500.00 4,500.00 4,500.00 50,511.00 50,511.00 50,511.00 $ 418,040.00 $ 418,040.00 $ 418,040.00 $ $ 960,842.00 $ 960,842.00 $ 896,142.00 $ 64,700.00 6.73% - 116,600.00 116,600.00 122,400.00 (5,800.00) -4.97% - 92,025.00 92,143.27 95,643.27 (3,500,00) -3.80% - $ 1,169,467.00 $ 1,169,585.27 $ 1,114,185.27 $ 55,400.00 4.74% $ 1,323,871.00 $ 1,323,871.00 $ 1,259,171.00 $ 64,700.00 121,100.00 121,100.00 126,900.00 (5,800.00) 142,536.00 142,654.27 146,154 27 (3,500.00) $ 1,587,507.00 $ 1,587,625.27 $ 1,532,225.27 $ 55,400.00 Fav. Salaries and Fringe Benefits for productive time charged to the Airport T-Hangar Capital Project. Unfav. Testing Materials for replacement of nuclear testing gauge (one time charge). This is a more cost efficient alternative than procuring outside testing services. Unfav. Telephone Communications cost based on project activity. 6/7/2006 Operating Expenditures 301,030.00 323,998.30 393,998.30 193,150.00 193,150.00 585,509.66 585,509.66 0.00% 0.00% 0.00% 0.00% 0.00% Internal Support Expenditures 197,714.00 206,714.00 206,714.00 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Administration Personnel Expenditures $ 611,443.00 $ 611,443.00 $ 519,443.00 $ 92,000.00 15.05% Turnover. EXPLANATION OF SIGNIFICANT VARIANCES (70,000.00) -2161% Due continued high volume of legal actions filed by the Deputy Sheriffs Union. A budget amendment is recommended to offset projected overage with funding set aside in General Fund Designated Fund Balance for Human Resources Legal expenses. Internal Support Expenditures 6,265.00 63,713.79 63,713.79 0.00% $ 918,738.00 $ 999,155.09 $ 977,155.09 $ 22,000.00 2.20% Human Resources - General Personnel Expenditures $ 1,462,110.00 $ 1,462,110.00 $ 1,462,110.00 $ Operating Expenditures 193,150.00 Internal Support Expenditures 488,292.00 $ 2,143,552.00 $ 2,240,769.66 $ 2,240,769.66 $ Compensation & Benefits Personnel Expenditures $ 888,941 00 $ 888,941.00 $ 888,941 00 $ Operating Expenditures 219,501.00 220,014.57 215,514.57 4,500.00 2.05% Projected lower usage of FA Proprietary Equipment Expense $2,000, Membership, Dues arid Publications $3,000. $ 1,306,156.00 $ 1,315,669.57 $ 1,311,169.57 $ 4,500.00 0.34% Department Total Personnel Expenditures $ 2,962,494.00 $ 2,962,494.00 $ 2,870,494.00 $ 92,000.00 3.11% Operating Expenditures 713,681.00 737,162.87 802,662.87 (65,500.00) -8.89% Internal Support Expenditures 692,271.00 855,937.45 855,937.45 0.00% $ 4,368,446.00 $ 4,555,594.32 $ 4,529,094.32 $ 26,500.00 0.58% 6/7/2006 Administration Personnel Expenditures Operating Expenditures Health Personnel Expenditures Internal Support Expenditures Operating Expenditures Internal Support Expenditures $ 194,384.00 $ 194,384.00 0.00% 8,604,521.00 9,154,521.00 (550,000.00) -6.39% Private Institutions is projected to be (Unfavorable). Currently pursuing this matter with the State Department of Human Services. $ 194,384 00 8,577,871 00 4.99% Favorable turnover, partially offset by (Unfav.) overtime for Environmental Health ($58,000), Central Health Svs. ($6,000) and Field Nursing ($15,500) due to high activity. 0.00% Interpreter Fees (Unfav.) due to requirement for all agencies which receive federal funding that materials be interpreted into the top 5 most common non-English languages offset by Favorable Mileage and Contracted Services. 3,163,900 00 3,961,310.93 3,961,310.93 0.00% 7,591.00 --------------- $ 8,779,846.00 7,591.00 7,591.00 0.00% - ---------------- -- $ 8,806,496.00 $ 9,356,496.00 $ (550,000.00) -6.25% $ 24,038,451.00 4,331,418.00 $ 24,046,895.00 $ 22,846,895.00 $ 1,200,000.00 4,916,581 16 4,916,581 16 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2006 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Children's Village Personnel Expenditures Operating Expenditures internal Support Expenditures $ 31,533,769 00 $ 11,713,274.00 3,417,423.00 2,380,892.00 $ 17,511,589.00 $32,924,787 09 $ 31,724,787.09 $ 1,200,000.00 3.64% $ 11,713,274.00 $ 12,013,274 00 $ (300,000.00) -2.56% 3,485,275.72 3,485,275.72 0.00% 2,448,196.49 2,448,196.49 0.00% $ 17,646,746.21 $ 17,946,746.21 $ (300,000.00) -1.70% (Unfav) overtime due to state mandated ratio of staff to residents at all times. Department Total Controllable Personnel Controllable Operating Non Controllable Operating $ 35,946,109.00 $ 35,954,553 00 16,326,712.00 17,006,377.88 5,552,383.00 6,417,098.42 $35,054,553.00 $ 900,000 00 2.50% 17,556,377.88 (550,000.00) -3.23% 6,417,098.42 0.00% $ 51,825,204.00 See related Revenue offset $ 59,378,029.30 $ 59,028,029.30 $ 350,000.00 0.59% 1ransfers $ 2,024,877.00 $ 2,031,586.21 $ 2,032,286.21 $ 0.09% 0.00% 0.00% 0.00% 0.00% 0.00% (700.00) -0.28% - Unfav. Mail Room ($700). Increase in client base for mailing information as well as postage increase. 0.00% (700.00) 0,03% 1.58% - Turnover -5.08% - Unfav. Testing Materials expenditures ($42,000) offset by Fay. Testing revenues $120,000.* 0.00% 0.00% 52,000.00 (42,000.00) MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 757,165.00 $ 92,506.00 379,578.00 757,165.00 $ 92,506.00 382,817.97 737,165.00 $ 92,506.00 392,017.97 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2006 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Public Services - Admin. Personnel Expenditures Operating Expenditures Internal Support Expenditures Veterans' Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Community Corrections Personnel Expenditures Operating Expenditures Internal Support Expenditures transfers $ 173,436.00 $ 173,436.00 $ 173,436.00 $ 4,800.00 4,800.00 4,800.00 6,150.00 6,150.00 6,150.00 $ 184,386.00 $ 184,386.00 $ 184,386.00 $ $ 1,521,510.00 $ 1,521,510.00 $ 1,521,510.00 $ 250,187 00 256,661.00 256,661.00 253,175.00 253,415.21 254,115.21 $ 3,284,377.00 $ 3,284,377.00 $ 3,232,377.00 $ 691,887.00 827,468 92 869,468.92 498,642.00 601,557.69 601,557.69 86,248.00 86,248.00 $ 4,474,906.00 $ 4,799,651,61 $ 4,789,651.61 $ 10,000,00 0.21% 20,000.00 2.64% - Turnover 0.00% (9,200.00) -2.40% Unfav. Telephone Communications ($4,200) due 3 additional telephones and modems were installed during first quarter and Convenience Copier ($5000) as a result of additional MSU funded staff and offering new programs. 0.88% $ 1,229,249 00 $ 1,232,488.97 $ 1,221,688,97 $ 10,800.00 • See related revenue offset. 6/7/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 17,000 00 (60,600.00) Medical Examiner Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 3,175,170.00 $ 3,218,692.00 $ 3,201,692.00 $ 629,811.00 634,608.67 695,208.67 774,715.00 933,012.82 933,012.82 0.53% - Turnover -9.55% - Unfav. Laboratory Fees due to more in-house testing and testing supplies. A budget amendment is recommended. See Revenue offset.* 0,00% Animal Control Personnel Expenditures Operating Expenditures $ 4,579,696.00 $ 4,786,313.49 $ 4,829,913.49 $ (43,600.00) -0.9 I % $ 1,693,882.00 $ 1,769,382.00 $ 1,759,382 00 $ 10,000.00 0.57% - Turnover 81,607.00 90,516.70 110,516.70 (20,000.00) -22.10% Unfav, Construction ($5,000) due to gazebo and dog run funding options under consideration and Professional Services ($15,000) due to increase in the use of temporary Veterinarians from Entech and livestock pickups, boarding and care. A budget amendment is recommended. Internal Support Expenditures 505,045.00 607,519.08 607,519.08 0.00% $ 2,280,534.00 $ 2,467,417.78 $ 2,477,417.78 $ (10,000.00) -0.41% Circuit Court Probation Personnel Expenditures $ - $ - $ - 0.00% Operating Expenditures 43,412.00 43,790.52 43,790.52 - 0.00% Internal Support Expenditures 818,057.00 819,476.72 819,476.72 - 0.00% $ 861,469.00 $ 863,267.24 $ 863,267.24 $ 0.00% Department Total Personnel Expenditures $ 10,605,540 00 $ 10,724,562.00 $ 10,625.562.00 $ 99,000.00 0.92% Operating Expenditures 1,794,210.00 1,950,351 81 2,072,951.81 (122,600.00) -6.29% Internal Support Expenditures 3,235,362.00 3,603,949.49 3,613,849.49 (9,900.00) -0.27% Transfers - 86,248.00 86,248 00 - $ 15,635.112 00 $ 16,365,111.30 $ 16,398,611.30 $ (33,500.00) -0.20% • See related revenue offset. 6/7/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 1,299,622.00 $ 1,299,622.00 $ 1,163,822.00 $ 135,800.00 10.45% - Fay. Salaries arid Fringe Benefits due to turnover and vacant Automation Alley Coordinator position, which will no longer provide services to Automation Alley. Reimbursement of position costs will also no longer be made by Automation Alley. * Operating Expenditures 574,319.00 589,941.00 436,241.00 153,700.00 26.05% - Fay. Operating costs, primarily Professional Services and Printing. for the North Oakland County Household Hazardous Waste recyrAing program (NO HAZ) $75,000 reflecting consolidation of collection events (reimbursement of program costs from participating communities will also be less than budget). * Also, fay. Operating costs, primarily Professional Services, for the Solid Waste Management Plan update, $78,700 due to pending reformatting of plan guidelines by State. iternal Support Expenditures 206,058.00 212,637.19 193,137.19 19,500.00 9.17% - Fay. Print Shop for the Solid Waste Management Plan update and NO HAZ Program. (see above) $ 2,079,999 00 $ 2,102,200.19 $ 1,793,200.19 $ 309.000.00 14.70% Planning and Economic Development Services Personnel Expenditures $ 3,111,083.00 $ 3,261,01.13.00 $ 3,145,303.00 $ 115,709.00 3.55% - Turnover, primarily for 2 vacant Senior Business Development Representative positions, created by Operating Expenditures 868,690.00 1,424,881.76 1,424,881 76 0.00% M.R. #05307, and anticipated to he filled by July. Internal Support Expenditures 735,764.00 823,232.13 823,232.13 0.00% $ 4,715,537.00 $ 5,509,116.89 $ 5,393,416.89 $ 115,700.00 2.10% Community and Home Improvement Personnel Expenditures $ - $ - $ _ Operating Expenditures . - Internal Support Expenditures - - $ - $ - $ - $ Workforce Development Personnel Expenditures $ 35,0(30.00 $ 38,000.00 $ 35,000.00 0.00°/o Operating Expenditures - Internal Support Expenditures - - $ 35,000.00 $ 35,000.00 $ 35,000.00 $- 0.00% Department Total Personnel Expenditures $ 4,445,705.00 $ 4,595,625,00 $ 4,344,125.00 $ 251,500.00 5.47% Operating Expenditures 1,443,009 00 2,014,822.76 1,861,122.76 153,700.00 7,63% Internal Support Expenditures 941,822.00 1,035,869.32 1,016,369 32 19,500.00 1.88% Transfers 0.00% $ 6,830,536.00 $ 7,646,317.08 $ 7,221,617.08 $ 424,700.00 5.55% " See related revenue offset 5125/2006 0.00% 0 00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 90 .xls 6/7/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2006 FAVORABLE ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION INON-DEPARTARTMENT APPROPRIATIONS COUNTY OPERATIONS County Expenditures (210000) Ambulance $ 35,000 00 $ - $ - $ - Insurance Fund 201,184.00 201,184.00 201184.00 - 000% Insurance Surety Bonds 16,400.00 16,400.00 16,40000 - 0.00% Road CommisSionliCurrent Drain Assessment 1,300,000.00 1,300,000.00 1,300,000 00 - 0 00% Read Commission\ Tri Party Agreement 1,500,000 00 3,606,667.00 3,606,667.00 - 0.00% Senior Citizen Prescriptions 150,000 00 150,000.00 150,000.00 - 0.00% Transfer to CMHA 9,620,616.00 9,620,616.00 9,620,616.00 - 0.00% _ Total $ 12,823,200.00 $ 14,894,867.00 $ 14,894,867,00 $- . 0.00% COUNTY BUILDINGS (220009(329900) $ 3,400,335.00 $ 3103,62089 $ 3,103,620.89 5 0.00% STATE AND FEDERAL - COUNTY ASSOCIATIONS (230000) Area Wide Water Quality $ 55,000.00 $ 55.000.00 $ 55,000.00 $ - 0.00% Assoc of Metro Sewage Agencies 1,700.00 1,700 00 $ 1,700 00 - 0.00% Michigan Assoc. of Counties 70,700.00 , 70,700,00 $ 70,700.00 .. 0.00% National Assoc. of Counties 23,00000 23,000.00 $ 23,000.00 - 0.00% - S.E.M.C.O.G. 579,000.00 579,000.00 $ 579,000.00 - 0.00% traffic Improvement Association 30,000.00 30,000.00 30,000.00 _ 0.00% Total $ 759,400.00 $ 759,400.00 $ 759,400.00 . 0.00% SUNDRY EXPENSE (2400001270000) $ 300,000.00 $ 300,000.00 $ 325,000.00 $ (25,000.00) -8.33% Misc. expenditures. RESERVED FOR TRANSFERS (290000) Expenditures Administrative Leave Budget Task Classification and Rate Change Contingency Emergency Salaries Grant Match Info Tech Development Legislative Expense Misc. Capital Outlay Overtime Appropriation Workshops and Meetings Salary Adjustment Summer Employees Salary Appropriation Total 197,277.00 340,486.90 1,305,500.00 7,300,000.00 6,164,400.00 180,500.00 75,000.00 53,000.00 4,000.00 442,787.00 376,500.00 $ 16,139,450.00 $ 161,798 00 161,798.00 388,220.00 388,220.90 1,305,500.00 1,305,500.00 2,089,700.00 2,089,700.00 3,099,529 17 3,099,529.17 180,500.00 180,500.00 58,370.00 58,370.00 53,000.00 53,000.00 4,000.00 4,000.00 442,787.00 442,787.00 376,500.00 376,500.00 7,859,904.17 $ 7,859,904.17 $ $ (300,000.00) $ (300,000.00) $ (300,000.00) 0.00% 0.00% 0.00% 0.00% 0.00% (2,679,651.00) -1.65% COUN II OF tJAHLANU FY 2008 SECOND QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2006 FAVORABLE ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION / ' Transfers to Other Funds Operating Transfers 89,051,276.00 89,051,276.00 91,705,927.00 (2,654,651.00) (0.03) Transfer to Medical Care Facility. Total $ 89,051,276.00 $89,051,276.00 $91,705,927.00 $ (2.654,851.00) -2.98% TOTAL NON-DEPT. APPROPRIATIONS $ 122,473,661.00 $ 115,969,068.06 $ 118,648,719.06 $ (2,679,651.00) -2.31% TRANSFER TO GENERAL PURPOSE FUNDS (310000) Health Fund $ 24,016,747.00 $ 25,314,142.90 25,314,142.90 $ Juvenile Maintenance Fund 20,928,134.00 20,995,438.49 20,995,438.49 Social Welfare Fund 2,00000 2,000.00 2,000.00 $44,946,881.00 $46,311,581.39 $46,3 1 1,681.39 $ f 0 TAL EXPENDITURES $ 167,420,542 00 $ 162,280,649.45 $ 164,960,300.45 $ 90.xls 6/7/2006 OPERATING EXPENSES $1,366,011.00 $1 ' 366 011.00 $1,325,711.00 40,300.00 COUNTY OF OAKLAND FY 2006 SECOND QUARTER FORECAST INTERNAL SERVICE FUNDS SHERIFF'S OFFICE ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [SHERIFF AVIATION #68000 OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue $0.00 $0.00 $0.00 $0.00 0.00% $ 1,803,511.00 $ 1,803,511.00 $ 1,763,211.00 $ (40,300.001 -2.23% - Actual anticipated revenues based upon costs. $1,803.51_1.00 $1,803,511.00 $1,763,211.00 1$40,300 001 -2 23% Fav. Turnover $24,000 and Training $50,000 offset by unfav. Depreciation Expense ($8,100), Interest Expense ($13,600) and Indirect Costs ($12,000) as a result of exchanging camera systems, Interest Expense and Indirect Cost 2.95% - Rate changes. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $437,500.00 $437,500.00 $437,500.00 $ . 0.00% NON-UPERA I ING REVENUE $0.00 $0.00 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 $ - 0.00% _ Total Net Assets - Beginning $1,712,500,00 'total Net Assets - Ending $2,150,000.00 6/7/2006 $10,500,000.00 2,625,596.00 $13,125,596.00 $10,500,000.00 2,625,596.00 $13,125,596.00 $10,500,000.00 2,625,596.00 $13,125,596.00 3,300,000.00 2,000,000.00 1,500,000.00 1,900,000,00 1,900,000.00 1 400,090.00 12,000.000.00 $ 13,125,596.00 3,300.000.00 3,300,000.00 2,000,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,900,000.00 1,900,000.00 1,900,000 00 1,900,000.00 1,400 000.00 1 400,000.00 12,000,000.00 12,000 000.00 $ 13,125,596.00 $ 13,125,596.00 $0.00 0.00 $0.00 0.00% 0.00% 0.00% $ 575,596.00 550,000.00 $ 575,596.00 $ 575,596.00 55fl,000.00 550,000.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00 0.00% Designated - Debt Service Designated - Deling Taxes Receivable Designated - Collection Fees Total Net Assets - Beginning Total Net Assets - Ending $93,958,353.88 96,808,511.88 8 322,827.80 $199,089,693.56 $199 089 693. 56 {print "selection";1;9999;1;1} COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT DELINQUENT TAX REVOLVING FUND ENTERPRISE FUND TREASURERS OFFICE ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES IDTRF FUND 51600 REVENUES Charges for Services Other Revenues Total Revenues OPERA1 ING EXPENSES Administrative Expenses Indirect Costs Transfer Out to Other Funds: General Fund - Collection Fees GF Other Debt Svc RCOC Tr-Party Agreement Work Release Facility Debt Svc Office Bldg Renovation Debt Svc 52-3 District Court Debt Service Total Transfer Out to Other Funds REVENUE OVER (UNDER) EXPEND!! URES $0.00 $0.00 $0.00 $0.00 DTRF #51600 Quarterly Forecast.xls 5/25/2006 'MICROGRAPHICS FUND (#65400) $201,000.00 $201,000.00 $10,500.00 ($190,500.00) REVENUES Outside (30,100.00) ($220,600.00) 404,881.00 404,881.00 374,781.00 $605,881.00 $605,681.00 $385,281.00 1,033,699.00 1,033,699.00 953,099.00 Inside Total Revenues OPERATING EXPENSES COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUND CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2006 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -94.78% - Unfavorable ($190,000) in External Microfilming, ($200) External Photostats and ($300) External Laminating due to the loss of agreements with title companies who purchased Microfilm. I he information is now available via AccessOakland. There is also a decrease in volume from the Road Commission for Oakland County. -7.43% - Favorable $34,000 from Microfilming due to the Register of Deeds now being charged for all work performed. this partially offset by unfavorability in Laminating ($1,100), Copier Charges ($9,000), and Photostats ($54,000) due to a decrease in volume from other county departments. 80,600.00 7.80% - Favorable $101,700 due to the elimination of part-time clerical staff (Pos. #09843, 09844, 09845 and 09846), $4,900 in office supplies and $4,700 in maintenance deptment charges, $1,000 in Equipment Maintenance and $1,500 in Travel and Conference. This is partially offset by an increase in the cost of the equipment maintenance contracts ($15,000), ($1,000) in Freight and Express due to a flood that required Microfilm to be shipped to Kodak for cleaning and preservation, ($16,000) from Indirect Costs and ($1,200) from Depreciation Furniture. NET NON-OPERA T ING REV REVENUE OVER (UNDER) EXPEND! URES total Net Assets - Beginning Total Net Assets - Ending (print "selection";1;9999;1;11 5,000.00 5,000.00 25,300.00 20,300.00 ($422,818.00) ($422,818.00) ($542,518.00) ($119,700.00) $934,757.10 $392,239.10 406.00% - Favorable $20,300 due to the continued gradual increase in interest rates. MICROGRAPHICS.xls 5/25/2006 0.00 (203,629.00) .(1160) COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'DRAIN EQUIPMENT FUND ( 63900) OPERA f ING REVENUES: Inside $2,494,074.00 $2,500,074.00 $2,826,000.00 $325,926.00 13.04% Fay. - Rebilled Charges $4,000 for increase in rebills to Internal Departments. Fav - Reimbursement Building Space Cost $56,600 a new rate increase was implemented for the pump maintenance building. Fay. - Reimb Genera( $250,000 increase is revenue from the Mapping Operations Unit allocation. Fay. - Vehicle Rental $15,150 due to second quarter budget amendment to replace 8 owned vehicles to leased vehicles. Outside 698,230.00 698,230.09 698,230.00 $0.00 0.09% Total Revenue 3,192,304.00 3,198,304.00 3,524,230.00 325,926.00 10.19% OPERATING EXPENSES 3,255,204.00 3,261,204.00 3,525,189.00 (263,985.00) -8.09% Unfav - Salaries ($135,846), Overtime ($3,616) and Iringes($48,117) the result of increased time and labor for the Mapping Operations Unit. Unfav - Equip. Repair Motor Vehicle ($47,300) the result of using outside vendor for repairs because inside mechanic on family leave. Unfav - Depreciation Buildings ($10,861) for depreciation of Pump Maintenance Building, Storage Building and Operations Maintenance Garage. Unfav - Motor Pool ($15,150) second quarter budget amendment to replace 8 owned vehicles to leased vehicles. NET INCOME (LOSS) BEFORE (62,900.00) (62,900.00) (959.00) 61,941.00 -98.48% 87,900.00 87,900.00 68,455.00 (19,445.00) -22.12% Unfav - Income from Investments ($20,000) the result of account not earning any return due to the negative cash balance from the purchase of some capital equipment. NON-OPERATING REVENUE/(EXPENSE) TRANSFER IN TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 0.00 0.00 0.00 25,000.00 45,890.00 249,519.00 $0.00 ($20,890.00) 3,910,425.00 $3,726,402.00 0.00% -.443.73% Unfav - Transfer (Out) ($203,629) for the replacement cost of 8 owned vehicles to leased vehicles: a Budget Amendment is recommended. 6/7/2006 Unfav. due to increase of ($45,000) indirect costs and increase of ($101,000) for cost of initial physical exams for respirator program. A budget amendment is recommended to transfer $1 from General Fund/ Fund Balance for Claims, 2,510,328.00 1,937,036.00 NET REVFNUES OVER/(UNDER) EXPENSES 547,132.00 $ 547,132.00 TO FAT NET ASSETS - BEGINNING F OTAL NET ASSETS - ENDING 7,904,385.00 8,451,517.00 6/7/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED BUDGET AMENDED BUDGET FY 2006 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ILIABILITY INSURANCE FUND 67700 OPERATING REVENUES . Outside Revenue Inside Revenue Total Revenue $ - $ - $ 446,880.00 4,047,364.00 4,047,364.00 4,047,364.00 $ 4,047,364.00 $ 4,047,364 .00 $ 4,494,244 00 $ 446,880.00 $ 446,880.00 11.04% 0.00% 0.00% - 1-ay. due to settlement of previous years expenses related to lawsuits. OPERAIING EXPENSE CLAIMS PAID TOTAL OPERATING EXPENSES OPERATING INCOMF (LOSS) NON-OPERATING REVENUE (FXPENSE) 2,510,328.00 1,937,036.00 4,447,364.00 4,447,364.00 (400,000.00) (400,000.00) 400,000.00 400,000.00 2,657,176 00 (146,848 00) -5.85% - 1,937,036.00 0.00% 4,594,212.00 (146,848.00) -3.30% (99,968 00) $ 300,032.00 -75.01% 647,100.00 247,100.00 61.78% - Favorable interest rates as compared to budget. 0.00 41,782.00 41,782.0 $ 0.00% OPERATING TRANSFERS IN $1150,00 $0.00 (123,008.00) ($135,100.00) NET REVFNUE OVER(UNDER) EXPENSES COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'OFFICE EQUIPMENT FUND 66400 -1 OPERATING REVENUE - INSIDE $ 595,514.00 $ 596,576.00 $ 596,576.00 $ 0.00% 635,714.00 667,008.00 40,200.00 40,200.00 OPERATING EXPENSE OPERATING INCOME (LOSS) NON-OPERA I ING REVENUE (EXPENSE) NE I INCOME (LOSS) BEFORE OPERATING IRANSFERS 841,466.00 $ (175,000.00) -26.24% Unfav. due to higher than expected indirect costs. 80,100.00 39,900.00 99 25% Fay. based on second quarter actuals for income on investments and interest from municipalities. (40,200.00) (70,432.00) $ (244,890.00) (175,000.00) 0.00 (30,232.00) (164,790.00) (135,100.00) TO IAL NET ASSETS BEGINNING 3,641,100.00 TOTAL NE I ASSETS - ENDING $3,518,092.00 4.311 fj• 5/25f2006 FRINGE BENEFITS.xls 5/25/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND 1FRINGE BENEFITS FUND 67800 ADOPTED AMENDED FY 2006 VARIANCE I BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE _ RETIREES MEDICAL - VEBA 34,535,100 34,535,100 33,975,400 (559,700) -1.62% RETIREMENT ADMINISTRATION 1,626,941 1,626,941 1,589,941 (37,000) -2.27% TUITION REIMBURSEMENT 360,000 360,000 351,600 (8,400) -2.33% EMPLOYEES DEFERRED COMP ADMIN 51,300 51,300 48,300 (3,000) -5.85% . EMPLOYEES DEFERRED COMP COUNTY 800,000 800,000 800,000 0 0.00% EMPLOYEE IN-SERVICE TRAINING 1,501,945 1,501,945 1,465,945 (36,000) -2.40% DEFINED CONTRIBUTION PLAN 14,416,300 14,416,300 14,195,800 (220,500) -1.53% GROUP I 'FE 680,000 680,000 659,100 (20,900) -3.07% MEDICAL INSURANCE 30,083,200 30,083,200 30,923,100 839,900 2.79% - Using Blue Cross illustrative rates and actual premium for Health Alliance Plan SOCIAL SECURITY 16,441,630 16,441,630 16,211,630 (230,000) -1.40% DENTAL INSURANCE 3,154,800 3,154,800 3,039,100 (115,700) -3.67% - Using Delta Dental illustrative rates OPTICAL INSURANCE 349,600 349,600 319,900 (29,700) -8.50% - Using Blue Cross illustrative rates DISABILITY INSURANCE 876,000 , 876,000 887,000 11,000 1.26% SHORT-TERM DISABILITY 1,763,500 1,763,500 1,761,200 (2,300) -0.13% FRINGE BENEFITS 515,176 515,176 503,976 (11,200) -2.17% WORKERS COMPENSATION 2,495,666 2,495,666 2,495,666 0 0.00% UNEMPLOYMENT COMPENSATION 378,100 378,100 382,800 4,700 1.24% SICK AND ANNUAL LEAVE CASH-OU I 821,390 821,390 809,390 (12,000) -1.46% EXT - FLEX BENEFIT DEDUCTIONS 387,158 387,158 403,858 16,700 4.31% EXT - FLEX BEN MEDICAI DEDUCTIONS 1,600,000 1,600,000 1,646,000 46,000 2.88% EXT - MEDICAL INSURANCE 200,000 200,000 229,700 29,700 14.85% FXT - DENTAL INSURANCE 20,000 20,000 24,000 4,000 20.00% EXT - OPTICAL INSURANCE 2,000 2,000 2,600 600 30.00% EXT - FORFEITURES 10,000 10,000 3,000 (7,000) -70.00% INVESTMENT INCOME 519,428 519,428 1,100,000 580,572 111.77% - Favorable interest rates as compared to budget TOTAL REVENUE 113,589,254 113,589,234 113,829,006 239,772 0.21% 1FRINGE BENEFITS FUND 67500 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSE FS - ENDING 22,414,372 19,890,224 FRINGE BENERTS.xls 5/25/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING EXPENSE RETIREES VEBA - GENERAL COUNTY 28,586,069 28,586,069 28,586,069 0 0.00% RETIREES VEDA - COMMAND OFFICERS 1,775,452 1,775,452 1,775,452 0 0.00% RETIREES VEBA - DEPUTIES 7,126,479 7,126,479 7,126,479 0 0.00% REIIREMENT ADMINISTRATION 1,626,941 1,626,941 1,591,341 35,600 2.19% SICK AND ANNUAL LEAVE CASH-OUT 821,390 821,390 881,399 (60,000) -7.30% TUITION REIMBURSEMENT 360,000 360,000 349,900 10,100 2.81% EMPLOYEES DEFERRED COMP ADMIN 51,300 51,300 51,300 0 0.00% EMPLOYEES DEFERRED COMP COUNTY 800,000 800,000 785,700 14,300 1,79% EMPLOYEE IN-SERVICE TRAINING 1,151,945 1,151,945 998,000 153,945 13.36% - Departments are not using their requested amounts IN-SERVICF TRAINING - INFO TECH 350,000 350,000 345,000 5,000 1.43% DEFINED CONTRIRUTION PLAN 14,416,300 14,416,300 14,416,300 0 0.00% GROUP LIFE 680,000 680,000 695,000 (15,000) -2.21% MEDICAL INSURANCE 31,883,200 31,883,200 31,883,200 0 0.00% SOCIAL SECURITY 16,441,630 16,441,630 16,441,630 0 0.00% DENTAL INSURANCE 3,174,800 3,174,800 3,146,200 28,600 0.90% OPTICAL INSURANCE 351,600 351,600 342,400 9,200 2.62% DISABILIIY INSURANCE 2,639,500 2,639,500 2,639,500 0 0.00% FLEXIBLE BENEFIT PAYMENTS 251,000 251,000 244,000 7,000 2.79% PROFESSIONAL SERVICES 140,000 140,000 129,000 11,000 7.86% WORKERS COMPENSA 1 ION 2,495,666 2,495,666 2,495,666 0 0.00% UNEMPLOYMENT COMPENSATION 378,100 378,100 399,400 (21,300) -5.63% ACCOUNTING SERVICES 101,977 101,977 103,577 (1,600) -1.57% CHILD CARE FACILITY 174,935 174,935 168,800 6,135 3.51% EMPLOYEE BENEFITS UNIT 413.199 413,199 407,199 6,000 1.45% INDIRECT COSTS 350,651 350,651 350,651 0 0.00% TOTAL EXPENSE 116,542,134 116,542,134 116,353,154 188,980 0.16% NET REVENUE OVERI(UNDER) EXPENSE (2,952,900) (2,952,900) (2,524,148) 428,752 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ------------------ --------_---------------- [MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue $ 126,486.00 $ 126,486.00 $ 126,486.00 $0.00 0.00% Inside Revenue 5,536,820.00 5,548,729.00 5,548,729.00 0.00 0.00% Total Revenue $ 5,663,306.00 $ 5,675,215.00 $ 5,675,215.00 $ OPERATING EXPENSE 6,895,333.00 6,921,533.00 7,448,955.00 (527,500.00) -7.62% Unfav due to purchase of new software ($91,000), increase in Info Tech Development ($52,000), increase in Radio Communications ($2,300) and increase in Gas ($382,200). OPERATING INCOME (LOSS) $ (1,232,027.00) $ (1,246,318.00) $ (1,773,740.00) $ (527,500.00) -42.32% NON-OPERATING REVENUE (EXPENSE) 477,453.00 477,453.00 477,453.00 0.00 0.00% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (754,574.00) $ (768,865.00) $ (1,296,287.00) $ (527,500.00) -68.61% OPERATING TRANSFERS IN 25,000.00 112,899.00 400,299.00 287,400.00 NET REVENUE OVER/(UNDER) EXPENSES $ (729,574.00) $ (655,966.00) $ (895,988 00) $ (240,100.00) Fav. due to vehicle purchases and additions for CLEM1S $5,000, ERP $22,400 and Drain $260,000. A third quarter budget amendment is recommended. TOTAL NET ASSETS - BEGINNING TOTAL NFT ASSETS - ENDING MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700 $ 6,585,363.00 $ 5,689,375.00 OPERATING REVENUE: Outside Revenue $ 410,500.00 $ 410,500.00 $ 516,300 00 $105,800.00 25.77% Fay. External Standard Mail revenue reflecting increased CVT mailings. Inside Revenue 2,943,013.00 2,943,013.00 2,893,713.00 (49,300.00) -1.68% County mailings marginally reduced based on first six months of FY 2006. Total Revenue $ 3,353,513.00 $ 3,353,513.00 $ 3,410,013.00 $ 56,500.00 OPERATING EXPENSE 3,444,842,00 3,444,842.00 3,501,142.00 (56,300.00) -1.63% Unfav. Indirect Costs due to determination of charge subsequent to budget formulation and increased Convenience Copier Machine Rental charges based on demand. OPERATING INCOME (LOSS) $ (91,329.00) $ (91,329.00) $ (91,129.00) $ 200,00 0.22% NON-OPERATING REVENUE (EXPENSE) 4,000.00 4,000.00 7,000.00 3,000.00 75.00% Higher interest rates, NE I REVENUE OVER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTA1 NET ASSETS - ENDING $ (87,329.00) $ (87,329 00) $ (84,129.00) $ 3,200.00 3.66% $ 718,663.00 $ 634,534.00 5/25/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE OPERATING EXPENSE NET OPERA TING INCOME (LOSS) $5,384,579.00 $5,384,579.00 $5,534,579.00 $150,000.00 2.79% - Fay. Aviation Gas $50,000 due to increased number of landings and depadures. Fav. Reimb US Customs Service $100,000 due to rate increase and service to larger aircraft. $5,552,434.00 $5,552,434.00 $5,625,434.00 ($73,000.00) -1.31% - Unfav. Professional Services ($70,000) due to environmental consultant issues on the airfield and Gas, Oil and Grease ($3,000) due to increase in price. ($167,855.00) ($167,855.00) ($90,855.00) $77,000.00 -45.875'o NON-OPERATING REVENUE $ 167,855.00 $ 167,855.00 $ 167,855.00 0.00% TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS $0.00 $0.00 $ 77,000.00 $77,000.00 TRANSFER IN 0.00 0.00 0.00 0.00 0.00% CAPI1AL CON 1 RIBUTION 0.00 0.00 0.00 0.00% TOTAL NET INCOME (1 OSS) $0.00 $0.00 $77,000.00 $77,000.00 TOTAL NET ASSETS - BEGINNING $ 62,167,057.85 101AL NET ASSETS - ENDING $62,244,057.85 0,) 5/30/2006 $9,246,018.00 $22,707,663.00 ($13,461,645.00) $ 13,461,645 00 $000 0.00 0.00 $0.00 Includes Properly taxes, contributions, interest revenue, interest expense, paying agent fees and gain (loss) on sale of property and equipment are non- operating revenues according to enterprise fund reporting requirements $0.00 $0.00 $0.00 $0.00 0.00% 0.00% 0.00% 0.00% $0.00 0.00 $0.00 $0.00 9.00% 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED BUDGET AMENDED BUDGET FY 2006 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION (50800) OPERATING REVENUE OPERATING EXPENSE NE T OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) TOTAL INCOME BEFORE CON IRIBUI IONS AND TRANSFERS TRANSFER IN CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEGINNING T 0 IAL NET ASSETS - ENDING $9,246,018.00 $9,246,018.00 $22,707,663.00 $22,707,663.00 ($13,461,645.00) ($13,461,645.00) $ 13,461,645 00 $ 13,461,645.00 $0.00 $ 0.00 0.00 $0.90 $ 78,161,020.00 $78,161,020.00 0.00 0.00 $0.00 6/7/2006 NON-OPERAIING REVENUE TRANSFERS IN TRANSFERS ODE TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $9,985,662.68 $9,775,962.68 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUND! ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue $248,000.00 $248,000.00 $ 242,500.00 (5,500.00) -2.22% - Lease payments from Road Commission for space at IT Center lower due to determination prior to final rate calculation. Inside Revenue 24,245,656.00 24,245,656.00 24,200,056.00 (45,600.00) -0.19% - Reduced Office Space Rental revenue as per lease agreement for office space charges for the 0.C. Road Commission at the Information Technology Center. Prior Year Balance $400,000.00 $400,000.00 $0.00 ($400000.00) -100.00% - Transfer of $400,000 to the Project Work Order Fund for maintenance projects will reduce fund balance. Total Revenue $24,893,656.00 $24,893,656.00 $24,442,556.00 ($451,100 00) -1.81% OPERAIING EXPENSES $74074156 00 $2407415600 $24,507,756.00 $166,400.00 0.67% - Fav. Indirect Cost Charges $849,600 due to determination of indirect cost charge subsequent to budget formulation; fav Turnover $285,000; fav. Depreciation $30,000 based on current depreciation schedule; and fay. Garage & Rubbish Disposal $20,000 based on projected costs. Favorability is largely offset by unfav, Electrical Service costs ($100,000) based on higher costs to generate electricity to producers from gas fired plants; Fuel Oil and Natural Gas costs ($600,000) due to commodity price increases; Sublet Repair costs ($120,000) and Maintenance and Grounds Supplies ($50,000), both based on supplies cost increases and demand; Expendable Equipment ($20,000) based on capitalization threshold for Internal Service Funds of $5,000; Motor Pool ($27,500), Telephone Communications ($25,000), information Technology Operations ($27,500), Custodial Supplies ($10,000), and Radio Communication ($10,800) based on projection of current usage; and Overtime ($25,000) based on snowplowing and custodial demands. NET INCOME (LOSS) BEFORE OPERATING TRANS( ERS $219,500.00 $219,500.00 ($65,200.00) ($284,700.00) Si eu,soano $18050000 $ 255,500.00 75,000.00 41.55% - Higher Investment Income based on increasing interest rates. ($400,000.00) ($400,000.00) ($400,000.00) 0.00% - Transfers to Project Work Order Fund for Maintenance Projects $400,000. NET REVENUES OVER(UNDER) EXPENSES $0.00 $0.00 ($209,700.00) ($209,700.00 FACILITIES INTERNAL FORE xls 5/25/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUND! ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES !PONTIAC MARKET (#56100) OPERATING REVENUES - OUTSIDE $147,623.00 $147,623.00 $147,623.00 $0.00 0.00% OPERATING EXPENSES $147,623.00 $147,623.00 $147,623.00 $0.00 0.00% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $0.00 $000 $0.00 $0.00 0.00% TRANSFERS IN - - - - 0.00% TRANSFERS OU I NET REVENUES OVER(UNDER) FXPENSCS $0.00 $000 $0.00 $0.00 0.00% TO [AL NE 1 ASSETS - BEGINNING $4,238.02 10 [AL NET ASSETS - ENDING $4,238.02 et) FACILITIES INTERNAL FORE.xls 5/25/2006 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT ENTERPRISE FUND HEALTH AND HUMAN SERVICES r AMOUNT ADOPTED AMENDED FY 2006 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Golden Oaks Medical Care Facility 52100 OPERATING REVENUE OPERA LING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE TOTAL INCOME BEFORE CON TR1BU [IONS AND TRANSFERS TRANSFER IN $6,910,358,00 ($4,571,015.00) $11,481,373.00 $11,481,373.00 $0.00 $0.00 ($2,654,651.00) ($2,654,651.00) $0.00 $0.00 $ (2,654,651.00) ($2,654,651.00) -39.81% -I (Unfav.) due to lower than anticipated patient census. Daily Patient Services- should be amended ($1,816,499), also Pharmacy Revenue ($612,000), IV Theraphy ($145,000) and Medicare Audit ($200,000) which is revenue MCF will no longer receive. (Unfav.) Reimbursement of Pharmacy Services ($1,797,516), due to MCF no longer providing pharmacy services to Sheriffs Dept. see expenditure offset. 16.69% -1 Favorable Operating Expenses related to the closing of the Pharmacy,$995,374, see revenue offset. Favorability is partially offset by write-off of Uncollectable Accounts Receivable for activity prior to 2003 ($350,000). Favorablility exists in Personnel $600,000, and Professional Service, $700,100, Om to change in contract provider. Unfav ($36,860) Internal Services for Copier, Telephone and Mailroom. Favorability exists in several other areas totaling $1,750, due to low number of residents. $11,481,373.00 $11,481,373.00 $9,565,009.00 $1,916,364.00 0.00 0.00 0.00 0.00 0.00% TOTAL NET INCOME (I OSS) $0.00 $0.00 ($2,654,651.00) ($2,654,651.00) TOTAL NET ASSETS - BEGINNING $ 634,608.94 TOTAL NET ASSETS - ENDING ($2,020,042.06) .C, 5/25/2006 $1,198,233.00 $1,198,233.00 $1,312,633,00 $114,400.00 25,034,656.00 24,933,998.00 24,405,898.00 (528,100.00) 2,550,000.00 2,552,400.00 28,782,889.00 28,684,631.00 34,190,293.00 34,092,033.00 2,552,400.00 28,270,931.00 30,174,133.00 0.00 (413,700.00) 3,917,900.00 0.00% -1.44% 11.49% 250.00 0.00 0.00% ($5,407,404.001 ($5,407,652.00) ($1,903,452.00) $3,504,200.00 30,698,161.00 $28,794,709.00 0.00 250.00 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND 'INFORMATION TECHNOLOGY ADOPTED BUDGET 'Information Technology - Operations (63600) AMENDED BUDGET FY 2006 VARIANCE FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside Inside OPERATING TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES OPERATING TRANSFERS (OUT) OPERATING INCOME (LOSS) TOTAL NET ASSETS - REGINNING TOTAL NET ASSETS - ENDING 9.55% - Fay. primarily due to increase in Interest Income $440,000 and increase in Access Oakland customer usage $81,400. Fav. offset by unfavorable Deferred Land File Tax & Reimb Equalization Svcs ($142,000) change in billing procedures due to BSA technology. Unfav. ($265,000) Outside Agencies due to less than projected estimate of external customers requests. -2.12% - Unfav due to decrease in charges to OC Dept Oper & Dev ($1,470,969) & Imaging Oper ($135,938). Unfav. partially offset by favorable Non-Govt1 Development $1,078,769 due to increase in projects requested by Non- General Fund Depts. - Favorability primarily due to Depreciation $2,467,991 for IT projects in progress not fully operational; Salary & FR $865,648 vacancies & normal turnover; $373,212 software maint for reducing maint on old network equipment; $298,293 decrease in printing supplies due to printing locally. Fay. partially offset by unfavorable ($86,771) Indirect Cost subsequent to budget projection. ft OPERATING REVENUES: Outside Inside $34,747.00 $34,747.00 3,961,470.00 3,965,780.00 COUNTY' OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET [Information Technology - Telephone Communications (67500) I AMENDED FY 2006 VARIANCE BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 55,647.00 $20,900.00 60.15% Favorable Interest income $38,500 due to improved returns and higher cast balance; offset by decreased usage by external customers ($17,600). 231,000.00 5.82% Favorable due to increased Telephone Service usage $234,000 including re billed Expendable equipment, slightly offset by decreased Leased Equipment of pagers ($3,000). 4,196,780.00 OPERA-TING TRANSFERS IN 0.00 840.00 840.00 0.00 0.00% TOTAL OPERATING REVENUES 3,996,217.00 4,001,367.00 4,253,267.00 251,900.00 6.30% OPERATING EXPENSES 3,996,217.00 4,001,367.00 3,883,367.00 118,000.00 2.95% Favorable Salaries $59,600 and Fringes $17,100 due to unfilled position. Favorable Communications expense $220,000 due to rate reductions. Favorable Contracted Svcs $5,500 and Equipment Repairs $25,000 due to decreased service calls. Unfav. Disposal cost ($500) due to unanticipated auction charges. Unfav. Maintenance Equip. ($35,000) arid Software Support ($5,000) due to additions to service contracts. Favorable Professional Svcs. $8,000 due to decreased use of software assistance. Favorable Tower Charges $15,600 due to decreased Pager usage. Unfavorable Expendable equipment expense ($100,000) offset by rebilled revenue. Unfavorable Depreciation ($26,900) due to acquisition of equipment after adoption of budget. Fav, Indirect Cost $4,500 less than budget estimate. Unfav. Info Tech Operations ($60,600), Maintenance Dept. charges ($9,000) and Motor Pool ($300) due to increased usage. OPERATING TRANSFERS (OUT) OPERATING INCOME (LOSS) TOTAL NET ASSETS- BEGINNING TOTAL NET ASSETS - ENDING 0.00 0.00 $0.00 $0.00 0.00 0.00 0.00% 369,900.00 $369,900.00 4,017,887.00 4,387,787.00 FY 2006 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 8.38% Favorable due to increased CLEMIS membership & 24x7 remote monituring to agencies outside Oakland County $187,375; Fay. Maint Contr. $168,650 due to new Mugshot Capture Station Maint provided to interested agencies & $152,400 reflects 3% increase In-Car Terminals Ext.; Fay. Interest Income $25,000. $2,520,850.00 $533,400.00 1,860,084.00 1,861,020.00 882,920.00 Inside 1,756,100.00 1,736,900.00 0.00% 8.39% -2.43% 5,603,634.00 5,585,370.00 1,736,900.00 5,140,670 00 8,262,452.00 8,123,216.00 8,124,152.00 0.00 (444,700.00) (138,300.00) 0.00 0.00 0.00 0.00 0.00% ($2,519,582 00) ($2,538,782.00) ($3,121,782.00) ($583,000.00) 16,662,578.00 $13,540 796,00 OPERATING TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES OPERATING TRANSFERS (OUt ) OPERATING INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSE rs - ENDING Unfavorable primarily due to expendable equipment for technology upgrade ($98,147); increase in Depreciation to include Proj Mgmt costs ($162,232); ISF Info Tech Development ($263,798) due to addl assistance for Records Mgmt System. Unfav. Partially offset by favorable software maint $385,700 due to delayed maint parnent to vendor on computer aided dispatch system which was included in budget projection COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY (Information Technology - CLEMIS (53500) I OPERATING REVENUES: Outside ADOPTED BUDGET $1,987,450.00 AMENDED BUDGET $1,987,450.00 (978,100.00) 53.20% Unfav. primarily due to less than projected use of COPSMORE funding for acquisition of equipment recognized in the CLEMIS fund. OPERATING TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES OPERATING TRANSFERS (OUT) OPERATING INCOME (LOSS) $1,257,610.00 $1,263,297.00 0.00 150,000.00 100.00% 6,282,197.00 $5,018,900.00 150,000.00 150,000.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 37,452,021.00 43,734,218.00 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES llnformation Technology Radio Communications (53600) OPERATING REVENUES: - Outside $7,625,000.00 $7,625,000.00 7,636,400.00 $11,400.00 0.15% Favorable Antenna Site revenue $92,000 due to addition of customer equipment to County towers. Unfavorable E911 Surcharge ($250,000) due to slower growth in and line fees designated for new Radio system. Favorable interest income $355,000 due to improved returns and higher than anticipated cash balance_ Favorable Outside Agency revenue $314,400 due to continued billing for legacy system pending start-up of new system. Unfav. Gain on Equipment Sale ($500,000) due to delay in sale of existing system, now anticipated for FY2007. Inside 140,000.00 140,000.00 149,500.00 609,500.00 435.36% Favorable Internal revenue for Leased Equipment $464,500 and Parts & Accessories $155,000 also due to continued billing for legacy system, offsei by unfav. Productive Labor ($10,000) due to fewer repairs in-house. 0.00 5,687.00 5,687.00 0.00 0.00% 7,765,000.00 7,770,687.00 8,391,587.00 620,900.00 435.51% 6,357,390 00 6,357,390.00 2,109,390.00 4,248,000.00 66.82% Favorable Emergency Salary and Fringes $14,000 due to unfilled position. Unfav. Communications Cost ($145,000) due to connectivity Cl tower sites before startup. Unfav. Equipment Repairs ($30,000) and Parts and Accessories ($57,000) due to maintaining current system. Maintenance Contract ($20,000) unfav, due to required coverage during testing. Favorable Tower Charges $115,000 due to lower cost of tower site leases. Utilities $25,000 favorable due to lower than anticipated usage. Professional Services $75,000 favorable due to capitalization of new systen costs. Favorable Dry Goods $400 and Small Tools $13,500 due to decreased usage. Office Supply ($4,000) unfavorable due to costs for new system. Unfav. Indirect Cost ($29,200), final allocation exceeded estimate. Favorable Depreciation $3,998,000 due to delayed start of new system: Favorable Interest expense $300,000 due to delayed expenses. Favorable Maintenance Dept. charges $20,000 due to decreased usage. Unfav. ADOPTED BUDGET AMENDED BUDGET FY 2006 VARIANCE FORECAST FAV/(UNFAV) PERCENT iFire Records Management ( 53100) OPERATING REVENUES: Outside $175,500.00 $175,500.00 $153,500.00 ($22,000.00) -12.54% OPERATING TRAN.31-ERS IN TOTAL OPERATING REVENUES OPFRATING FXPFNSFS 395,700.00 571,20000 644,550.00 395,700.00 571,20000 644,550.00 365,700.00 (30,000.00) 519,200 00 (52,000 00) 671,850.00 (27,300.00) -7.58% -9.10% -4.24% OPERA f ING 1RANSFERS (0U1) OPERATING INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 0.00 0.00 0.00 0.00 0.00% ($73,350.00) ($73,350.00) ($152,650.00) ($79,300.00) 350,335.00 $197,685.00 COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND iNFORMATION TECHNOLOGY EXPLANATION OF SIGNIFICANT VARIANCES Unfavorable Outside Agencies revenue ($10,000) due to timing of addition of new member agencies. Unfavorable Rebilled Charges ($16,000) offset by favorable Communication Cost. Favorable Interest income $4,000 due to improved returns and higher cash balance. Unrav. Operating Transfers In ($30,000) based on decreased revenue. Favorable On Call salaries $5,000 due to fewer service calls by member agencies; offset by unfavorable Fringe Benefits ($6,000). Favorable Communication cost $16,000 offset by unfav. Rebilled Charges. Favorable Equipment Repairs $10,000 due to decreased maintenance costs, offset by unfavorable Professional Services ($3,500) due to unanticipated training cost and Software Purchase ($13,500) for additional licenses. Favorable Mileage $700 due to decreased service calls. Unfav. Software Support ($300) due to additional licenses. Unfavorable Expendable equipment ($22,100) due to necessary workstation replacement for member agencies. Favorable Indirect Cost $9,500 less than original budget estimate_ Unfavorable Info Tech Development ($15,700) and Operations ($7,000) and Telephone Communications ($400) due to increased usage. Resolution #06150 July 20, 2006 Moved by Moss supported by Zack the resolution be adopted. Moved by Woodward supported by Hatchett the resolution be amended to add the following BE IT FURTHER RESOLVED to read as follows: BE IT FURTHER RESOLVED that the Oakland County Board of Commissioners instructs the Health Division and all relevant County administration personnel to end all efforts to privatize the Medical Care Facility and report back in writing to the Oakland County Board of Commissioners the following information within the next 60 days: 1. As a result of the $2,654,651 deficit experienced in the First and Second Quarter of Fiscal Year 2006, what steps are being taken to increase the number of patients at the Medical Care Facility to reduce or eliminate any future projected deficit for the Third and Fourth Quarter of Fiscal Year 2006? 2. A financial report detailing revenues and expenditures for the last twelve years for the Medical Care Facility operations. Discussion followed. Vote on amendment: AYES: Gershenson, Gregory, Hatchett, Melton, Nash, Suarez, Woodward, Zack, Coleman, Coulter. (10) NAYS: Crawford, Douglas, Jamian, KowaII, Long, Middleton, Molnar, Moss, Palmer, Potter, Rogers, Scott, Wilson, Bullard. (14) A sufficient majority not having voted in favor, the amendment failed. Vote on resolution: AYES: Douglas, Gershenson, Gregory, Hatchett, Jamian, KowaII, Long, Melton, Middleton, Molnar, Moss, Nash, Palmer, Potter, Rogers, Scott, Suarez, Wilson, Woodward, Zack, Bullard, Coleman, Coulter, Crawford. (24) NAYS: None. (0) A sufficient majority having voted in favor, the resolution was adopted. I HEW APPROVE FOREGO'S RESOUITMN 11 COUNTY OF OAKLAND) -7/ I 0 C , STATE OF MICHIGAN) 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 July 20, 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 20th day of July, 2006. uth Joht(son, County Clerk