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Home My WebLink AboutResolutions - 2007.12.13 - 28400MISCELLANEOUS RESOLUTION /07290 December 13, 2007 BY: FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2007 YEAR-END REPORT AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2007; and WHEREAS Statement 41 of the Governmental Accounting, Auditing and Financial Reporting Standards requires that encumbrances be treated as a reserved fund balance at the year-end and that such amounts be re-appropriated in the subsequent year in order to be available for expenditure; and WHEREAS the results of operations after consideration of expenditures, accruals, encumbrances, appropriations carried forward, transfers, adjustments, and closing entries was a favorable variance of total resources over total expenditures as reflected in the attached schedule; and WHEREAS FY 2007 General Fund actual revenue was less than budgeted revenue by ($8,218,614.09); and WHEREAS FY 2007 General Fund actual operating expenditures and transfers were less than budgeted operating expenditures and transfers by $12,248,912.79 rendering overall operating revenues less than expenditures for FY 2007 by $4,030,298.70; and WHEREAS the following reserves have been created: - $608,202.73 for General Fund/General Purpose operations to cover encumbrances obligated through the end of FY 2007, - $133,922.72 to cover pre-payments, $265,185 for payroll and petty cash; and WHEREAS a designated fund balance, in the amount of $9,000,000 has been created in order to meet future capital facility needs of the County; and WHEREAS due to recent economic conditions which may lead to increased appeals of property assessments, a designated fund balance of $1,000,000 has been established to cover costs related to Tax Tribunal appeals; and WHEREAS, subsequent to the events of September 11, 2001, the Administration reviewed the security of County facilities and operations and a designated fund balance of $2,985,000 has been established to continue funding anticipated improvements recommended as a result of the study; and WHEREAS the rates charged by the Information Technology fund do not include an amount required to replace equipment as it depreciates, and $4,000,000 has been designated to continue to build a replacement fund for future information technology needs; and WHEREAS, pursuant to M.R. #89283, the Board of Commissioners established a Designated Fund for Operational Improvements, which makes available a source of funds departments can use to support innovative programs, providing the Board approves the use of the fund balance and the requesting department commits to a pay-back within six (6) years of the original allocation. The designated fund balance of $3,000,000 is restored from current year favorability, resulting from efficiencies achieved due to implementation of approved projects; and WHEREAS Oakland County desires to pursue Phase III of the implementation of the Peoplesoft Financial and Human Resource software and a designation of $3,500,000 would cover the estimated Phase III and beyond implementation costs; and WHEREAS $2,108,139.65 of previously budgeted but unspent funds, designated for carry forwards in the General Fund/General Purpose is requested to be appropriated to departments for use, as reviewed and recommended by the Department of Management and Budget; and WHEREAS the COPS MORE grant program provided funding for expanding public safety equipment for the Oakland County Sheriff Office and other jurisdictions, and several of the central server components (which have been functioning since 2000) are aging; a designated fund balance of $1,086,000 has been established for CLEMIS Equipment to replace these central components in the near future; and WHEREAS a $250,000 designated fund balance has been created for the Board of Commissioners to utilize on special projects; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Woodward absent. WHEREAS the Equalization Division and Purchasing Division have participated in the Cost Reduction Incentive Management Program (CRIMP); a designated fund balance of $38,522 is required to cover payment to these divisions based on verified annual savings; and WHEREAS, due to the increase in the number of data security threats, a designated fund balance has been continued at $1,300,000 to fund the technology necessary to protect data privacy and security; and WHEREAS efforts are continuing to seek out new grants to assist Oakland County with enhancing operations and new programs, a designated fund balance has been set aside for new grant opportunities in the amount of $200,000; and WHEREAS a designated fund balance of $2,855,460 is established for general system enhancements for county computing systems which will be reviewed and appropriated as specific projects; and WHEREAS a designated fund balance of $6,600,000 is established to fund the consolidation of Drain Commissioner software programs for permitting, maintenance management, inventory tracking and work order management; and WHEREAS a designated fund balance, in the amount of $200,000, has been created to cover anticipated Human Resources - Legal Expenses associated with union grievances and Sheriff's Deputy union contract negotiations; and WHEREAS a designated fund balance, in the amount of $478,000, has been created for the Human Resources Department to conduct a County-wide salary structure study and workforce planning; and WHEREAS the Board of Commissioners has established a Criminal Justice Coordinating Unit, and $500,000 has been designated for start-up and to fund the collection of data; and WHEREAS a designation of $9,000,000 has been established for FY 2008 and $7,000,000 for FY 2009, to cover potential increases in the Annual Required Contribution (ARC) that the County's actuary has determined must be made to the VEBA fund, resulting from inclusion of currently unsettled unions; and WHEREAS a designated fund balance, in the amount of $600,000, has been created to fund the development of alternative programs related to reducing jail population in Oakland County; and WHEREAS the Public Works Building is in need of renovation to improve the building's accessibility, as well as the working conditions, and $300,000 has been designated to fund the project; and WHEREAS in the event of a Public Health outbreak or disaster such as the Avian Flu, the County has taken a proactive approach by establishing a designated fund balance, in the amount of $1,314,000, in response to such an occurrence; and WHEREAS $500,000 is being designated for a possible mileage rate increase effective January 1, 2008 based on a rate increase approved by the Internal Revenue Service and anticipated increase in fuel costs for buildings, vehicles, etc.; and WHEREAS $125,000 is designated to purchase ergonomic equipment for staff which may help reduce repetitive strain injuries; and WHEREAS as a result of the County's Business Continuity Planning Process, each department has identified additional supplies that must be procured in the event of an emergency and a $300,000 designation is created to procure these supplies; and WHEREAS the Drain Commissioner's Office received a planning grant on behalf of the Strategic Water Initiative, and if the plan is not implemented then the grant must be repaid, and a designated fund balance is established for $475,000 in the event that the grant must be repaid; and WHEREAS based on a study by the department of Human Resources, an additional $320,000 is designated to cover emergency salary costs for FY 2008; and WHEREAS $1,500,000 is designated to explore the development of a 311 Contact Center project; and WHEREAS $2,600,000 is designated to replace outdated Mobile Data Computers; and WHEREAS due to changing use patterns and accounting standards, $1,100,000 is designated to replace Sheriff patrol vehicles, as previous rates were insufficient to build enough reserves for replacing the vehicles. Please note rates have been adjusted for future replacement; and WHEREAS $250,000 is designated to provide Telemedicine services to inmates to help reduce Jail Health overtime costs; and WHEREAS $500,000 is designated for the Human Resources Department to implement an e-Performance module for managers/supervisors to complete performance evaluations online to save time and increase the number of completed evaluations; and WHEREAS $600,000 is designated to upgrade the Fire Records Management System to provide means for tracking Emergency Medical Service information; and WHEREAS a designation of $350,000 is created to fund various County events and provide quality of life initiatives to attract new businesses; and WHEREAS $38,500 is designated for in-car cameras so that vehicles already assigned to the Sheriff's Office may be used as patrol vehicles; and WHEREAS the State of Michigan has substantially reduced the polygraph services to local police departments, which is critical evidence in support of the development of criminal cases that would otherwise be delayed (resulting in criminals potentially going free) and a designation of $40,000 has been created, as the Sheriff currently has a Polygraph Examiner under contract to perform these services on a limited basis and has agreed to use the contracted Polygraph Examiner to support the local police departments; and WHEREAS a designated fund balance in the amount of $63,300 is created to purchase marriage license software for the County Clerk Division to provide online applications for marriage licenses; and WHEREAS Circuit Court received funding for an e-filing system per M.R. #07061 to allow the courts, attorneys and pro se litigants to file and serve court documents electronically via the internet, and a designation of $50,000 is created to purchase software as part of this effort for County Clerk's Office; and WHEREAS Economic Development is working to improve the efforts of enhancing the County's relations with China, and a designation of $15,000 is created to produce a documentary to attract business with China; and WHEREAS the Sheriff Deputy contract negotiations are unsettled and retro active pay for personnel costs have been accrued; however costs for Fringe Benefits continue to increase, and a designation of $191,500 is created to cover increased costs for FY 2003; and WHEREAS it is necessary to provide back-up water supply for the Trusty Camp, Animal Control and citizen use as part of Homeland Security precautions to have immediate access to water in the event of a national, state or local emergency, and $25,000 is designated for the purpose of digging a well to meet this requirement; and WHEREAS it is anticipated a significant amount of property taxes will be uncollectible and the Delinquent Fax Revolving Fund will need General Fund reimbursement to cover the uncollected taxes, and a designation of $500,000 is created for this purpose; and WHEREAS per M.R. #03043 a Budget Transition Fund was created to account for appropriation reductions and revenue enhancements implemented in FY 2003 and FY 2004, to mitigate the severity of budget reductions required to balance the County's budget, and it is recommended this be continued for FY 2009 and beyond; the designated fund balance has been updated to reflect balance of funds available for future years ($10,000,000); and WHEREAS the Health Division has a need to purchase flu vaccination supplies, and an amendment of $125,000 is recommended to appropriate funds from the General Fund Designated Fund Balance for Pandemic Supplies (OF Account 4371358) to the Health Division; and WHEREAS it is recommended the designation of $23,000 for the Animal Control Well (GL Account #371301)be appropriated for transfer to the Project Work Order Fund (project #100000000904) to begin work on the well for Homeland Security purposes; and WHEREAS Economic Development is developing various initiatives to promote the qualities of doing business in Oakland County, for which $15,000 (GL Account 4371363) was designated for a China documentary and $350,000 (GL Account #371482) was designated for County events; an appropriation of the designated funds is requested to continue this effort; and WHEREAS a number of Sheriff patrol vehicles are in need of replacement and it is recommended $1,100,000 designated for patrol vehicle replacement(GL account #371465) be transferred to the Motorpool fund; and WHEREAS $38,500 designated to upgrade the Sheriff patrol vehicles with in- ner cameras (GL account 4371453) is recommended to be transferred to the Equipment Fund; and WHEREAS it is recommended $191,500 (GL account #371483) designated to cover the increased fringe benefit costs for the Sheriff's retroactive pay be appropriated; and WHEREAS it is recommended $40,000 designated for the Sheriff's Lie Detection Program (GL account #371492) be appropriated to continue Polygraph Examiner contracted services in ar effort to support the development of criminal cases and avoid delays; and WHEREAS M.R. #00130 approved the addition of one Chemist in the Sheriff's Office to be funded by Law Enforcement Enhancement Funds - Lab Fees account (10100-4030101-111000-222410) and in FY 2007 salaries and fringe benefit costs exceeded the account balance by $20,344 and the Sheriff requests to fund the balance of FY 2007 costs from the Law Enforcement Enhancement account (forfeitures - 10100-4030101-111000-222430); and WHEREAS Human Resources/Labor Relations is requesting electrical and voice/data work in the amount of $4,000 as part of a furniture reconfiguration project to make more efficient use of current office space, with favorable funding available in the Human Resources Recruitment Expense account (10100-1050402- 183020-731570) to transfer to the Project Work Order Fund (project #100000001095); and WHEREAS M.R. #06254 authorized the Management Agreement for the Medical Care Facility by Ciena Healthcare Management, Inc. and the Fiscal Services has recommended the closing of the Fund, and that funds be re-appropriated in FY 2007 from the transfer account of $678,534 to the Health and Human Services/ Administration Division for Insurance costs and Management fees; and WHEREAS in reviewing the fringe benefit costs for the Sheriff's Office at year end closing, salaries and fringe benefits were unfavorable $4,995,100, as it was determined the budget did not include sufficient funds cover the increase in employee medical insurance from a compounded wage increase for FY 2007, and a budget amendment is recommended to recognize favorability in Sheriff revenues and Property Tax Levy to offset this expense; and WHEREAS Friend of the Court has sufficient funding to purchase a printer/scanner and requests approval to transfer funds to Information Technology in the amount of $2,910 to purchase scanners; and WHEREAS M.R. #07212 accepted the Circuit Court/Friend of the Court's Cooperative Reimbursement Program (CRP) Contract for $15,92,311 from the Michigan Department of Human Services (DHS) and the contract has been amended increasing the budget by $9,290 to a total award of $15,201,601, which is less than 15% of the original award; Circuit Court/Friend of the Court has requested a budget amendment to reflect the additional funding; and WHEREAS donations have been received by Oakland County Restricted Funds totaling $73,439.04, which includes the following funds: Animal Control Legacy, Children's Village Donation, Medical Examiner Family Grief Counseling, Medical Examiner Library Donation, NO HAZ Waste Donations, Probate Court Trust, and Easter Egg Hunt; and WHEREAS donations have been received by the Planning and Development Division on behalf of the Community Partnerships Fund in the amount of $29,670 from various sources; and WHEREAS Miscellaneous Resolution #07047 accepted $1,901.65 in donations for the Health Division which should have stated $1,918.64 and since that time, the Health Division has received donations from various sources in the amount of $25 for Immunizations and $398.09 for the WIC program (Women Infant and Children); and WHEREAS donations have been received by the Medical Care Facility - $5,795.27 from various sources per the attached schedule; and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmates accounts on transactions billed in excess of ability to pay as well as approve the write-off of any bad debts in excess of $1,000; and WHEREAS write-offs for Inmate Accounts totals $394,523.84; and WHEREAS the Fiscal Services Division and Medical Care Facility identified $1,098,177.43 in uncollectible accounts for Medical Care Facility services provided in Fiscal Year 2007 and prior years, and recommends these amounts be written off since several methods in an attempt to collect these debts have been unsuccessful of which $323,804.22 was anticipated in previous years as uncollectible; and WHEREAS Fiscal Services and Medical Care Facility recommend the write-off of Medical Care Facility Equipment Assets that have a net book value of $23,937.69; and WHEREAS pursuant to Miscellaneous Resolution 406254, the Board of Commissioners authorized the Management Agreement for the Medical Care Facility by Ciena Healthcare Management, Inc. and therefore, Fiscal Services recommends the closing of the Medical Care Facility Fund and transfer the remaining accounts receivable balance of $60,814.78 to the General Fund; and WHEREAS several attempts have been made to collect $480 for Radio accounts receivables from Sinai Hospital for invoice dated 6/30/1999 with unsuccessful results, and due to the age of the invoice and lack of a contact name at Sinai Hospital on the work orders, it is recommended this invoice be written off; and WHEREAS Miscellaneous Resolution #07047 authorized the write-off of various accounts within Information Technology totaling $7,675,99 and since that time $2,700.64 was collected that was previously written off and an adjustment of $200 was recognized therefore making the FY 2007 write-off $5,175.35 not $7,675.99 per the attached worksheet as previously reported; and WHEREAS Miscellaneous Resolution 406254 authorized the write-off of various accounts within the Clerk/ Register of Deeds totaling $2,133.25 and since that time $66.00 was collected that was previously written off therefore making the FY 2007 write-off $2,067.25 rot $2,133.25 as previously reported; and WHEREAS several uncollectible accounts have been identified, related to ACCESS Oakland tctaling $10,063.35, in Informaticn Technology Fund and an approval to write off bad debts in FY 2308 is requested as identified per the attached schedule; and WHEREAS the Michigan Department of Treasury requires that units of local government, who report funds with negative unreserved fund balance or negative unrestricted net assets, provide the Treasury, within 90 days of the close of the fiscal year, a plan to eliminate those negative situations within five fiscal years (Deficit Elimination Plan)and further, Treasury requires the policy board to approve the Deficit Elimination Plan before it is submitted; and WHEREAS Oakland County is reporting six funds with negative unreserved fund balances (due primarily to grant timing payments and special assessment payments) and two funds with negative unrestricted net assets (due to increased charges for operation); a Deficit Elimination Plan has been prepared and requires Board of Commissioner approval prior to submission to the Department of Treasury. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accept the report of operations for Fiscal Year 2007 and the results of operations by line- item after inclusion of expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adiustments, and closing entries is approved. BE IT FURTHER RESOLVED that various line items in the FY 2008 General Fund / General Purpose Budgets be amended to include $608,202.73 in outstanding purchase orders as detailed in the attached schedules. BE IT FURTHER RESOLVED adjustments to the fund balance be approved as follows: Balance Before Adjustments (result from FY 2007 activity $4,030,298.70) Add to General Fund Balance: Prior Years Encumbrances & Carried Forwards 435,186.35 Decrease in Payroll & Petty Cash 4,605.00 Decrease in Prepaids 817,868.27 Carry Forwards 1,480,493.04 District Court System Conversion 1,030,000.00 Drain Strategic Water Init. Loan 125,000.00 Fire Records Management 100,000.00 HR Comp Work Force Plan 22,000.00 Imaged Document Storage 500,003.00 Jail Management System 600,000.00 Jail Alternative Program Startup 150,000.00 Jail Video Visitation 400,000.00 Mobile Data Computers 200,000.00 Non Public Safety Radio 250,000.00 Oakland County Library 38,166.00 Surveillance Cameras 400,000.00 System Enhancement - General 144,600.00 VEBA 2007 9,000,000.00 Adjusted Total Including Additions $15,667,918.66 Deduct from General Undesignated Fund Balance: Animal Control Well $( 25,000.00) Budget Transition ( 1,719,985.00) Business Continuity Planning 50,000.00) Tax Tribunal Appeals ( 500,000.00) Avian Flu Pandemic Response ( :14,000.00) China Documentary Clerk e-filing Software Clerk Marriage License Software Drain Oper & Maint System Consolidation Fire Records Medical HR E-Performance In Car Terminals Jail Telemedicine Fuel Mileage Increases Motor Pool Police Capital Quality of Life Initiatives Retro Pay/Fringe Benefits Sheriff Lie Detection Programs Uncollectible Property Tax VEBA 2008 VEBA 2009 Total Subtractions to General Fund Balance Adjusted Total including Additions/Subtractions Undesignated Fund Balance at Beginning of Year Undesignated Fund Balance at the End of Year ( 15,000.00) ( 50,000.00) ( 63,300.00) ( 4,100,000.00) ( 600,000,00) ( 500,000.00) ( 38,500.00) ( 250,000.00) ( 460,000.00) ( 1,100,000.00) ( 350,000.00) ( 191,500.00) ( 40,000.00) ( 500,000.00) ( 2,000,000.00) ( 7,000,000.00) $(19,667,285.00) 30,932.36 $ 766,450.06 $ 797,382.42 BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Department of Management and Budget and stated above are authorized to be written off. BE IT FURTHER RESOLVED that $2,108,139.65 from the FY 2007 Designated Fund Balance for Carry Forwards be appropriated in FY 2008, as specified below, for departmental use: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned use of Fund Balance Total General Fund Revenue $ 2,108,139.65 $ 2,108,139.65 Expenditures 1010115-115090-730324 1010201-181010-731458 1050501-183010-730338 1090201-171115-730205 1090201-171000-731388 1090201-171000-731458 1090201-171115-731458 2010301-185010-731458 2010301-185010-732165 3010101-121100-731822 3010101-121100-750154 3010101-121100-750168 304 04 03-124 010-750168 3040101-124010-731822 4030201-112680-760126 4030401-113370-730373 6010301-149010-731458 County Fxec/ERP - Profess. Svcs County Exec/Auditing - Prof. Svcs MR/Comp & Ben. - Computer Res. Svc. Planning & Econ Dev - Bus. Recruit Planning and Econ Dev - Printing Planning and Edon Dev - Prof Svc Planning and Edon Dev - Prof Svc Clerk - Prof Svc Clerk - Workshops & Meetings Circuit Court - Special Projects Circuit Court - Expend. Equip. Circuit Court - FA Prop. Exp Equip Probate Court - FA Prop. Exp Equip Probate Court - Special Projects Sheriff's Office - Capital Outlay Sheriff's Office - Elect. Monitoring Drain Comm - Prof Svcs $ 16,245.81 10,000.00 22,000.00 100,000.00 8,000.00 108,640.00 216,466.00 32,000.00 69,000.00 63,758.00 154,224.00 15,135.00 6,000.00 7,752.0C 185,000.00 150,000.00 368,156.31 9010101-140364-760157 Non-Dept. - Equipment 130,364.18 9010101-153010-740135 Nun-Dept. RCOC Tri-Party 375,125.00 9010101-153010-788001-20221 Transfer to Public Health Fund 68,273.35 Total General Fund Expenditures $ 2,108,139.65 HEALTH FUND (420221) Revenue 9090101-134790-695500-10100 Transfer from General Fund 68,273.35 Total Health Fund Revenues 68,273.35 Expenditures 1060261-134790-731682 Health Div - Satellite Ctrs 68,273.35 Total Health Fund Expenditures 68,273.35 BE IT FURTHER RESOLVED that $125,000 from the FY 2007 Designated Fund Balance for Avian Flu Response be appropriated to the FY 2008 Health Division budget as follows to purchase Flu Vaccination supplies: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned use of Fund Balance $ 125,000.00 Total General Fund Revenue $ 125,000.00 Expenditures 9010101-153010-788001-20221 Transfer to Health Fund Total General Fund Expenditures HEALTH FUND (420221) Revenue 9090101-133010-665882-101CO Transfer from Genera: Fund Total Health Fund Revenue Expenditures 1060201-133010-750588 Health Div. - Vaccinations Total Health Fund Expenditures 125,000.00 $ 125,000.00 $ 125,000.00 $ 125,000.00 $ 125,000.00 $ 125,000.00 BE IT FURTHER RESOLVED that $25,000 from the BY 2007 Designated Fund Balance for Animal Control Well be appropriated as follows to the BY 2008 Project Work Order Fund for digging a well: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $ 25,000.00 Expenditures 9010101-153010-788001-40400 Transfer Out to Project Wk Order$ 25,000.00 PROJECT WORK ORDER FUND (440400) Revenue 1040101-141000-695500-10100 Transfer In from GB Increase in Fund Equity $ 25,000.00 $ 25,000.00 BE IT FURTHER RESOLVED that $15,000 from the FY 2007 Designated Fund Balance for the China Documentary and $350,000 for Quality of Lite Initiatives (for a total of $365,000) be appropriated as follows to the BY 2008 Economic Development - Marketing and Communications budget: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $ 365,000.00 Expenditure 1090108-171030-731458 Econ Dev/Mrkting & Comm - Prof Svcs $ 365,000.00 BE IT FURTHER RESOLVED that $1,100,000 from the FY 2007 Designated Fund Balance for Sheriff Patrol Vehicle Replacement be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $1,100,000.00 Expenditure 9090101-110120-788001-66100 Transfer Out to Motor Pool $1,100,000.00 MOTOR POOL FUND (466100) Revenue 1030811-184010-695500-10100 Expenditure 1030811-184010-761156 Transfer In from General Fund $1,100,000.00 Depreciation $1,100,000.00 BE IT FURTHER RESOLVED that $38,500 from the BY 2007 Designated Fund Balance GENERAL FUND (#10100) Revenue 9010101-196030-665882 Expenditures 4030301-112650-722700 4030401-112670-722700 4030501-116230-722700 4 030 60 1-110030-72277 0 4030901-110050-722700 for Sheriff Patrol Vehicle In-Car Cameras be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Planned Use of Fund Balance $ 38,500.00 Sheriff Patrol/Rd Pat. - Trsfr Out $ 38,500.00 to Equipment Fund Expenditure 4030601-110030-788001-66400 EQUIPMENT FUND (#66400) Revenue 1020640-182060-695500-10100 Expenditure 1020640-182060-750170 Transfer In from General Fund Fixed Assets $ 38,500.00 38,500.00 BE IT FURTHER RESOLVED that $191,500 from the FY 2007 Designated Fund Balance for Sheriff - Retroactive Pay for Fringe Benefits be appropriated as follows: Planned Use of Fund Balance Sheriff/Corr Svc - Fringe Ben. Sheriff/Corr Svc Satellite - Fringe Ben. Sherdff/Emer Comm/Trng - Fringe Ben. Sheriff/Patrol - Fringe Ben. Sheriff/Investigations - Fringe Ben. Total Expenditures $ 191,500.00 $ 57,700.00 39,900.00 7,200.00 74,100.00 12,600,00 $ 191,500.00 BE IT FURTHER RESOLVED that $40,000 from the FY 2C07 Designated Fund Balance for Sheriff - Lie Detection Program be appropriated as follows: GENERAL FUND ;#10100) Revenue 9010101-196030-665882 Expenditure 4030901-110060-731458 Planned Use of Fund Balance Sheriff Invest/Gen Inv - Prof. Svcs $ 40,000.00 $ 40,000.00 Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution. FINANCE COMMJITEE i COUNTY OF OAKLAND FY 2007 YEAR END REPORT 11E441 2. 0 TABLE OF CONTENTS dttôrrc_c_4/4y 5 ,S1 0-1 PAGE TRANSMITTAL LETTER 1 SUGGESTED RESOLUTION (including amendments) 4 STATEMENT OF REVENUES AND EXPENDITURES FOR GENERAL FUND 12 GENERAL PURPOSE FUNDS SCHEDULE OF ENCUMBRANCES 15 FY 2007 GENERAL FUND ENDING FUND BALANCE 16 SUMMARY OF CHANGES IN GENERAL FUND EQUITY 17 FROM 9/30/06 TO 9/30/07 DETAILED CHANGES IN GENERAL FUND EQUITY DURING FY 2007 18 SUMMARY OF GENERAL FUND/GENERAL PURPOSE REVENUES 20 AND EXPENDITURES BY DEPARTMENT FY 2007 YEAR END REVENUE EXPLANATIONS 21 Detailed sheets for each Department/Division showing variances for general fund/general purpose revenue with explanation of variance. FY 2007 YEAR END EXPENDITURE EXPLANATIONS 27 Detailed sheets for each Department/Division showing variances for general fund/general purpose expenditures, with explanations of variance. BUDGET AMENDMENTS 61 List of Miscellaneous Resolutions that authorized amendments to the Adopted Budget. INTERNAL SERVICE FUND REPORTS 64 Summary of Revenues and Expenses with explanation of variances from Budget. SCHEDULE OF SUNDRY REVENUE 87 SCHEDULE OF SUNDRY EXPENDITURES 88 SCHEDULE OF WRITE-OFFS 89 DONATIONS 101 DEFICIT ELIMINATION PLAN 104 COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE Laurie Van Pelt, Director Wm. Art Hokisworth, Deputy Director TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Art Holdsworth, Deputy Director, Management and Budget Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief, Fiscal Services LaVerne Smith, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2007 Year End Report DATE: December 4, 2007 FY 2007 YEAR END REPORT Attached please find the Fiscal Year (FY) 2007 Year End Report. As a result of FY 2007 activity General Fund/General Purpose (GF/GP) operations (all operations except grants and internal service funds) generated $8,218,614 less in revenue (when Planned Use of Fund Balance is excluded) and expended $12,248,913 less than budget, for a total favorable of $4,030,299. Revenue Variance Add back — Planned use of Fund Balance Revenue Variance (Comparing Actual to Approved Plan) Expenditure Variance (Comparing Actual to Approved Plan) Net Variance from FY 2007 Activity ($ 8.218,614) 11,550,006 $ 3,331,392 12,248,913 $ 15,580,305 REVENUES Actual GF/GP revenues are 3.02% more than budget or 515,580,305. The majority of the favorability is the result of the following events: A. GENERAL FUND — TAXES — Favorable: $1,632,829 • FY 2007 actual is $1,632,829 more than budget. Actual includes December 2006 levy and the July 2007 levy which was calculated on the April 2007 Taxable Value (TV). The original budget was calculated using the April 2006 TV. This is the last year for the accelerated payment. EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEPT 409 • WATERFORD MI 48328-0409 • (248) 858-2163 • FAX (248) 452-9172 EMAIL: vanpeltl@ oakgov.com B. GF/GP FUNDS — CHARGES FOR SERVICES - Unfavorable: ($1,318,796) • Revenues were unfavorable (S1,134,144) at the Clerk/Register of Deeds Office results from the decline in recording of Mortgages. • In the Treasurer's Office, revenues are unfavorable ($960,091) for Industrial Facilities Tax. Note: that this is offset by transfers in from the Delinquent Tax Revolving Fund. • Revenue in Health is unfavorable ($330,168) due to reduction in services provided to Jail inmates, Medical Care Facility and On site Sewerage permits. • Circuit Court revenue is less than budget by ($378,353) due to Civil Mediation payments and Costs which are partially offset by favorable Refund for Defense Attorney. C. GF/GP FUNDS — INVESTMENT INCOME - Favorable: $260,176 • Revenue is favorable due to increased interest rates. D. GF/GP FUNDS — INDIRECT COST RECOVERY - Favorable: $842,090 • Actual revenue is favorable since budget was based on anticipated cuts in grant funding. E. GF/GP FUNDS — OTHER REVENUES - Favorable: $1,739,508 • Non Departmental revenue is favorable $396,605 due to adjustments on prior year revenue and expenditures, Treasurer's Office revenue is favorable $791,461 as a result of recovered increased administrative support distribution on delinquent taxes. Children's Village is favorable $518,562 due to prior years adjustment. The is partially offset by the Sheriff's Office which is unfavorable ($107,550) due to late reporting of enhancement revenue which will be recorded in FY 2008. EXPENDITURES In total, expenditures were 2.37% less than budget or $12,248,913. This is the mostly the result of favorable salaries and non-departmental expenditures. The fringe benefit rate to departments for employee hospitalization was increased to reflect Blue Cross illustrative rates. Most departments were able to absorb this increased cost due to turnover. The only Departments that experienced overall unfavorability were the Sheriff's Depaitment, Circuit Court and Public Services. A. SHERIFF — Unfavorability ($302,142.) is mostly due to increased fringe benefit costs and costs associated with the increase in prisoner population. An increase in the prisoner population affects overtime, food, medical exams and dental services. Increased costs associated with Community Corrections grant are charged to the Sheriff's department that relate to inmate education and in jail assessments. Note that the unfavorability in expenditures is mostly offset by favorability in revenue collections. B. CIRCUIT COURT — Expenditures are unfavorable (S358,767) for private institutions, state institutions, professional services, defense attorney partially offset by savings in personnel. C. PUBLIC SERVICES — The department is over budget in Administration, Veterans' Services Division, Community Corrections Division, and Animal Control Division. Note: Total Expenditure shortage is offset by favorability in Public Services revenue. • Veterans' Services is over budget ($3,060) as a result of increased fringe benefit costs. Increased fringe benefit costs are partially offset by savings in Soldiers Relief and Soldiers Burial accounts. • Community Corrections is ($305,930) over budget for transfer out to grants as a result of increased costs ($333,316) associated with the Community Corrections grant. Increased fringe benefit costs ($68,000) are offset by savings in contracted services and testing materials. Increased expenditure costs are partially offset by increased revenue for the division. • An overage in Public Services Administration of ($4,710) is the result of increased fringe benefit costs. • Animal Control is over budget ($63,232) as a result of in personnel ($30,673) due to increased overtime and internal services ($29,053) for motorpool and radio. Enhancement Funds Total Revenue Fringe Benefits Total Expenditure $ 20,844.00 $ 20,844.00 $ 20,844.00 $ 20,844.00 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2007 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2007 AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) Dept Program Acct Fund Aff. Sheriffs Office Revenue 4030101 112580 670285 Expenditure 4030901 116240 722740 Account Name Human Resources Department Expenditures 1050402 183020 731570 1050402 183020 788001 40400 HRIS & Recruitment - Recruitement Exp $ HRIS & Recruitment - Transfer Out Total Expenditures (4,000.00) 4,000.00 Health and Human Services Department Expenditures 1060101 133000 731171 1060101 133000 730940 9010101 134860 788001 52100 Sheriffs Office/Non-Departmental Revenues 9010101 196000 601637 4030301 112620 630553 4030301 112650 631869 4030601 110000 631869 4030901 110090 631869 HHS/Admin - Management Services $ 500,000.00 HHS/Admin - Insurance 178,534.00 Non-Dept - Transfer Out to MCF (678,534.00) Total Expenditures Property Tax Levy $ 4,335,100.00 Sheriff/Corrections/Diverted Felon $ 84,000.00 Sheriff/Corrections/Reim Sal 8,750.00 Sheriff/Patrol/Reimb Salaries 512,150.00 Sheriff/lnvestigations/Reimb Salaries 55,100.00 Total Revenue $ 4,995,100.00 Expenditures 4030301 4030301 4030401 4030401 4030510 4030510 4030601 4030601 4030901 4030901 4030101 4030101 112620 702010 112620 722740 112670 702010 112670 722740 116230 702010 116230 722740 110030 702010 110030 722740 110060 702010 110060 722740 112580 702010 112580 722740 Sheriff/Corrections/Salaries Sheriff/Corrections/Fringe Benefits Sheriff/Corrections Satellites/Salaries Sheriff/Corrections Satellites/Fringes Sheriff/Emerg/Comm/Train/Salaries Sheriff/Emerg/Comm/Train/Fringes Sheriff/Patrol Svc/Salaries Sheriff/Patrol Svc/Fringe Benefits Sheriff/Investi/Salaries Sheriff/Investi/Fringe Benefits Sheriff/Admin Svc/Salaries Sheriff/Admin Svc/Fringe Benefits (100,000.00) 1,202,000.00 869,200.00 329,030.00 85.380.00 96,520.00 1,078,820.00 1,022,500.00 258,200.00 141,840.00 8,350.00 3,260.00 Total Expenditures $ 4,995,100.00 Expenditures 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010404 3010444 3010404 3010404 3010404 3010404 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 126030 702101 702142 730646 750399 750448 730926 770631 770667 772618 773535 773630 773633 773639 774636 775667 776661 776666 778675 2,910.00 2,910.00 2.910.00 2,910.00 SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2007 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS I Dent ID Program Acct Fund Aff Oper Unit Account Name Circuit Court - Friend of the Court Fund - #27100 Revenues 3010404 126030 625212 3010404 126030 625517 3010404 126030 630392 3010404 126030 630434 3010404 126030 632408 3010404 126030 630665 3010404 135140 695500 FY 2007 AMENDMENTS 863.00 (42,732.00) 80,157.00 287,410.00 (500.00) (115,000.00) (200,908.00) 9,290.00 Account Name CRP State Supplement FOC Federal Incentive Cost Bench Warrants CRP Contract Video Copying (SMILE) Family Counseling Services Transfer In Total Revenues Project Work Order Fund - #40400 Revenue 1040101 141000 695500 10100 Salaries Fringe Benefits Equip. Repairs and Maint. Office Supplies Postage Indirect Costs Bldg Space Cost Alloc. Convenience Copier Equipment Rental CLEMIS Info Tech Development Info Tech Image Oper. Info Tech Image Dev. Info Tech Operations Mail Room Motor Pool Print Shop Telephone Communications Total Expenditures Net Change in Fund Transfer In from GF Change in Fund Equity $ (154,330.00) 18,007.00 (43.00) (8,079.00) 43.00 186,396.00 (7,622.00) 1,021.00 5,036.00 (1,261.00) (2,982.00) (21,106.00) (2,301.00) (9,120.00) (860.00) (3,720.00) 6,127.00 4,084.00 9,290.00 4,000.00 4,000.00 Friend of the Court Fund -#27100 Expenditures 3010404 126030 750168 3010404 126030 788001 Expendable Equip $ (2,910.00) 63600 Transfer to IT 2,910.00 Total Expenditures $ - Net Change in Fund $ - Information Technology - #63600 Revenue 1080101 152000 695500 27100 Ymenditure 1080601 152010 750170 Transfer from FOC Total Revenues Other Expendable Equipment Total Revenues Net Change in Fund FY 2007 AMENDMENTS SCHEDULE B OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2007 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS REVENUES: General Fund: Taxes Special Assessments Federal Grants State Grants Intergovernmental Charges for Services Indirect Cost Recovery Investment Income Other Revenue Contributions Transfers Sub-Total General Fund Resources Carried Forward 52,758,381.02 $ 49,014,081.73 $ 18,062,150.34 16,707,154.18 6,293,208.78 6,226,174.30 77,113,740_14 71,947,410.21 19,326,098.64 132,434345.77 151,760,444.41 12,476,562.09 4,138,217.00 5,625,962.61 6,084,890.41 29,325,632.11 17,980,595.04 131,853,729,42 149,834,324.46 11,402,890.64 3,950,625.30 5,350, 335.10 5,425,567.70 26,129,418.74 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 Encumbrances TOTAL GOVERNMENTAL RESOURCES - $ 339,186,628.73 $ Adopted Budget 10/01/06 $ 330,988,400.00 110,000.00 564,075.00 15,893,090.00 11,913,550.00 90,176,504.00 8,200,000.00 5,012,000.00 199,109.00 32,000.00 28,205,310.00 491,294,038.00 21,333.00 Budget Amendments $ 6,565,400.00 (110,000.00) (26,447.00) 1,717,434.00 764,820.00 1,342,653.00 0.00 407,400.00 1,581,874.00 15,000.00 722,791 00 12,980,925.00 Amended Budget 09/30/07 $ 337,553,800.00 0.00 537,628.00 17,610,524.00 12,678,370.00 91,519,157.00 8,200,000.00 5,419,400.00 1,780,983.00 47,000.00 28,928,101.00 504,274,963.00 Revenues Collections and Expenditures before Adjustments $ 339,186,628.73 0.00 511,302.17 17,877,434.63 10,289,585.30 92,524,146.10 9,042,089.82 5,679,576.30 2,650,235.44 59,841.73 477,820,840.22 Transfers 29,785,514.73 29,785,514.73 Total Revenues/ Expenditures and Transfers 511,302.17 17,877,434.63 10,289,585.30 92,524,146.10 9,042,089.82 5,679,576.30 2,650,235.44 59,841.73 29,785,514.73 507,606,354.95 Revenues/ Uncollected Unencumbered Balance $ 1,632828.73 0.00 (26,325.83) 266,910.63 (2,388,784.70) 1,044,989.10 842,089.82 260,176.30 869 252 44 12,841 73 057,413 73 3,331,391.95 (11,550,006.04) $ (8,218,614.09) 11,528,673.04 11,550,006.04 $ 491,315,371.00 $ 24,509,598.04 $ 515,824,969.04 $ 477,820,840.22 $ 29,785,514.73 $ 507,606,354.95 EXPENDITURES: Administration of Justice: Circuit Court 52nd District Court Probate Court Total Administration of Justice Law Enforcement: Prosecuting Attorney Sheriff Total Law Enforcement General Government: Clerk/Register of Deeds Treasurer Board of Commissioners Drain Commissioner Total General Government $ 51,622,089.00 16,817,574.00 6,185,357.00 74,625,020.00 18,949,242.00 121,837,151 00 140,786,393.00 11,792,760.00 3,784,452.00 5,497,542.40 5,209,913.00 26,284,667.00 $ 1,136,292.02 $ 1,244,576.34 107,851.78 2,488,720.14 376,856.64 10,597,194.77 10,974,051.41 683,802.09 353,765.00 128,420.61 874,977.41 2,040,965.11 4,086,284.90 $ 1,043,978.65 5,130,263.45 1,137,699.11 704,303.25 1,842,002.36 32,000.00 174,485.07 206,485.07 53,100,365.63 $ 17,751,132.73 6,226,174.30 77,077,673.66 19,118,294.15 132,558,032.67 151,676,326.82 11,434,890.64 3,950,625.30 5,350,335.10 5,600,052.77 26,335,903.81 16,781.85 0.00 14,109.75 30,891.60 11,562.54 178,454.78 190,017.32 3,540.00 0.00 0.00 84.61 3,624.61 $ (358./67 46) 311,017.01 52,924.73 5,174.88 196,241.95 (302,141.68) (105,899.73) 1,038,131.45 187,591.70 275,627.51 484,753.03 1,986,103.69 comrniss report.xls Adopted Amended Budget Budget Budget 10101106 Amendments 09130107 7,857,193.00 204,533.09 8,061,731.09 20,859,881.00 1,711,344.37 22,571,225.37 2,706,959.40 141,742.83 2,848,701.83 1,509,762.00 2,916.21 1,612,678.21 4,900,512.00 520,613.56 5,421,125.56 60,872,712.00 4,824,030.18 65,696,742.18 16,137,611 00 1,125,009.27 17,262,620.27 6,900,849.00 993,678.15 7,894,527.15 121,845,479.00 9,523,872.66 131,369,351.66 Revenues Collections and Expenditures before Adjustments 7,832,164.59 21,731,083.06 2,637,369.87 1,579,379.47 4,332,161.56 63,182,089.53 16,891,128 59 6,670,315.36 125,355,692.03 Total Departments 363,541,559.00 Non-Departmental Appropriations 127,773,812.00 337,553,600 00 TOTAL GOVERNMENTAL EXPENDITURES $ 491,315,371.00 25,027,609.32 388,569,166.32 373,266,845.44 (518,011.28) 127,255,800.72 18,678,334.83 $ 391,945,180.27 $ 24,509,598.04 $ 515,824,969.04 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 County Executive: County Executive Administration Management and Budget Central Services Facilities Management tiuman Resources Health and Human Services Public Services Economic Dev. & Community Affairs Total County Executive GOVERNMENTAL FUNDS: Revenues Expenditures Excess Revenues over/(under) Expend. Transfers 16,385.00 4,000.00 451,533.81 537,907.62 352,722.00 1,362,548.43 8,541,299.31 102,481,373.94 $ 111,022,673.25 Total Revenues/ Expenditures and Transfers 7,832,164.59 21,747,468.06 2,637,369.87 1,579,379.47 4,836,161.56 63,633,623.34 17,429,036.21 7,023,037,36 126,718,240.46 381,808,144.75 121,159,708.77 $ 502,967,853.52 Revenues/ Uncollected Unencumbered Encumbrances Balance 78,189.79 151,376.71 5,730.01 818,027.30 41.60 211,290.36 0.00 33,298.74 11,208.50 573,755.50 66,114.20 1,997,004.64 30,920.71 (197,336.65) 28,772.90 842,716.89 220,977.71 4,430,133.49 445,511.24 6,315,512.33 162,691.49 5,933,400.46 $ 608,202.73 $ 12,248,912.79 491,315,371.00 24,509,598.04 515,824,969.04 477,820,840.22 29,785,514.73 507,606,354.95 (8,218,614.09) (491,315,371.00) (24,509,593.04) (515,824,969 04) (391,945,180.27) (111,022,673.25) (502,967,853.52) (608,202.73) 12,248,912.19 $ $ - $ - 85,875,659,95 $ (81,237,158.52) $ 4,638,501.43 $ (608,202.73) $ 4,030,298.70 Adjustments to Undesignated General Fund Balance: Add to General Fund Balance: Prior Years Encumbrances & Carry Forwards Decrease in Payroll & Petty Cash Decrease in Prepakis Carry Forwards District Court System Conversion Drain Strat Water Init. Loan Fire Records Management HR Comp Work Force Plan Imaged Document Storage Jail Management System Jail Alt. Program Startup Jail Video Visitation Mobile Data Computers Non Public Saftey Radio Oakland County Library - Surveillance Cameras (..J.) System Enhancement - General VEBA -2607 Total Additions to General Fund Balance 435,186.35 4,605.00 817,868.27 1,480,493.04 1,000,000.00 125,000.00 100,000.00 22,000.00 500,000.00 600,000.00 150,000.00 400,000.00 200,000.00 250,000.00 38,166.00 400,000.00 144,600.00 9,000,000.00 con-In-ass report.xls 15,667,918.66 Total Revenues/ Revenues/ Uncollected Expenditures Unencumbered and Transfers Encumbrances Balance (25,000.00) (1,719,985.00) (50,000.00) (500,000.00) (114,000.00) (15,000.00) (50,000.00) (63,300.00) (4,100,000.00) (600,000.001 (500,000.00) (38,500.00) (250,000.00) (460,000.00) (1,100,000.00) (350,000.00) (191,500.00) (40,000.00) (500,000.00) (2,000,000 00) (7,000,000 00) (19,667,285.00) 30,932.36 766,450.06 Transfers COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GOVERNMENTAL FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 Revenues Collections and Adopted Amended Expenditures Budget Budget Budget before 10/01/06 Amendments 09/30107 Adjustments Deduct From Undesignated Fund Balance Animal Control Well Budget Transition Business Continuity Planning Tax Tribunal Appeals Avian Flu Pandemic Response China Documentary Clerk e-filing Softwear Clerk Marriage license Software Drain 0 & M System Consolidation Fire Records Medical HR E Performance In Car Terminals Jail Telernedicine Fuel Mileage Increases Motor Pool Police Capital Quality of Life initiatives Retro Pay/Fringe Increase Sheriff Lie Detection Programs Uncolleclable Property Tax VEDA 2008 VEBA 2009 Total Subtractions to General Fund Balance Adjusted Total Including Additions and Subtractions Balance at Beginning of Year Undesignated Fund Balance at End of Fiscal Year 797,382.42 cornrniss report.xls OAKLAND COUNTY ENCUMBRANCES FISCAL YEAR ENDED SEPTEMBER 30, 2007 Fund: General Fund Department County Executive Administration Management and Budget Central Services Human Resources Public Services Economic Dev & Community Affairs Clerk/Register of Deeds Circuit Court Probate Court Prosecuting Attorney Sheriffs Department Drain Commissioner Non-Departmental Total General Fund Fund: Public Health Health and Human Services Division Emergency Repsonse and Preparedness Auditing Purchasing Fiscal Services Reimbursement Division Support Services Human Resources - Info Sys & Recruitment Human Resources - Compensation and Benefits Community Corrections Animal Control Circuit Court Probation Econ Dev and Comm Affairs Admin./Waste Res Planning and Econ Dev Jury Commission Judicial Administration Civil /Criminal Estates and Mental Prosecuting Attorney Administration Administrative Services Corrective Services Corrective Services - Satellites Sheriff Emerg Prepardness Training & COMM. Patrol Services Investigative/Forensic Services Drain Commissioner Non-Departmental Health Division Division Fund Total $77,979.79 210.00 131.50 2,278.31 3,320.20 41.60 11,178.00 30.50 30,021.69 347.02 552.00 27,380.25 1,392.65 3,540.00 12,466.46 4,315.39 14,109.75 11,562.54 48,993.43 2,042.42 464.70 51,193.60 70,728.63 5,032.00 84.61 162,691.49 $542,088.53 28,922.46 $28,922.46 Fund: Child Care Fund Health and Human Services Children's Village 37,191.74 $37,191.74 $608,202.73 Total Encumbrances - General Fund General Purpose Funds Prepared by Fiscal Services 5-Nov-07 1! 25,000.00 15,000,00 50,000.00 63,300.00 600,000.00 500,000.00 38,500.00 250,000.00 1,100,000,00 350,000.00 191,500.00 40,000.00 500,000.00 3,723,300.00 10,000,000.00 10,000,000.00 797,382.42 OAKLAND COUNTY, MICHIGAN GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2007 Description Reserves Encumbrances $542,088.53 Prepaids (1) 133,922,72 Payroll and Petty Cash 265,185.00 Total Reserved 941,196.25 Continuing Designations Capital Reserve 9,000,000.30 Tax Tribunal Appeals 1,000,000.00 Security Enhancements 2,985,000.00 Future Technology Replacement 4,000,000.00 Operational Improvements 3,000,000.00 Financial System Phase III 3,500,000.00 Carry Forwards 2,108,139.65 CLEM1S Equipment 1,086,000.00 Board of Commissioners' Project 250,000.00 CRIMP (2) 33,522.00 Data Privacy and Security 1,500,000.00 New Grant Match opportunities 200,000.00 System Enhancement-General 2,855,400.00 Drain O&M System Cons 6,600,000.00 HR Legal 200,000.00 HR Comp/Workforce Planning 478,000.00 Criminal Justice Coor Startup 500,000.00 VEBA 2008 9,000,000.00 VESA 2009 7,000,000.00 Jail Alternative Prg Startup 600,000.00 Public Works Bldg Renov. 300,000.00 Avian Flu/Pandemic Resp 1,314,000.00 Fuel / Mileage Increase 500,000.00 Ergonomic Equipment 125,000.00 Business Continuity planning 300,000.00 Drain - strategic water initiative loan 475,000.00 Emergency Salaries 320,000.00 311 Contact Center 1,500,000.00 Mobile Data Computers 2,600,000.00 Total Continuing Designations 63,335,061.65 941,196.25 New Designations Animal Control Well China Documentary Clerk - eFiling Software Clerk - Marriage License Software Fire Records Medical HR E-Performance In-Car Cameras Jail - Telemedicine Motor Pool / Police Vehicles Capital Quality of Life Initiatives Retroactive Pay - Fringe increases Sheriff - Lie Detection Program Uncollectible Property Taxes Total New Designations Budget Transition Budget Transition Budget Transition Total Designations Total Undesignated Unreserved Total General Fund Equity 77 058,361.65 797,382.42 $78,796,940.32 (1) Prepaid Reserves and lmprest Cash are committed and not available for other purposes. 11/27/2007 11:17 AM 1( Y, MICH'GAN OAKLAND COUNT General Fund Equity as of 9130/06 Tctal Adjustments to Equity Approved Du7-inc FY 2007 Adjusted General Year End Fund Equity Adjustments FY 2007 General Fund Equity as of 9130/07 Fund (291,107.11) (291,107.11) 50.00 951.790.99 269,790.00 1,221,580.99 $9,000,000.00 500,000,03 2,985,000.00 981,295.00 2,805,660.00 3,500,000.00 0.00 1,086.000.00 0.00 250,000,00 0.00 38,522.00 1,500,000.00 200,000.00 2,855,400.00 2,500,000.00 0,00 478,000.00 500,000.00 9,000,000.00 7,000,000.00 600,000.00 300,000.00 1.189,000.03 3.00 125,000.00 250,000.00 475,000.00 3.00 0.00 0.00 0,00 0.00 0.00 1,500,000.00 0.30 2.830.000.00 52,418,877.00 542,088.53 (517,868.27) (4,635.00) (280,384.74) 500.000.00 3,018,705.00 194,340.00 2,108,139.65 4,100,000.00 200,000.00 (9,000,000.00) 2,000,000.00 7,000,000.00 125,000.00 503,000.00 50,000.00 320,000.00 (200,000.00) 10,916,184.65 542,088.53 133,922.72 265,185.00 941,196.25 9,000,000.00 1,000,000.00 2,985,000.00 4,000,000.00 3,000,000.00 3,500,000.00 2,108,139.65 1,086.000.00 0.00 250,000.00 0.00 38,522.00 '1,500,000.00 200,000.00 2,855,400.00 6,600,000.00 200,000.00 478,000.00 500,000.00 0.00 9,000,000.00 7,000,000.00 600,000.00 300,000.00 1,314,000.00 500,000.00 125,000.00 300,000.00 475,000.00 0.00 0.00 320,000.00 0.00 0.00 0.00 1,500,000.00 0.00 2.600,000.00 63,335,061.65 0.00 0.00 0.00 5 250 015.00 8,280,015.00 766.450.06 61,465,342.06 62,686,923.05 1,100,000.00 250,000.00 500,000.00 600,000.00 350,000.00 38,500.00 40,000.00 63,300.00 50,000.00 15,000.00 191,500.00 25,000.00 500.000,00 3,723,300.00 4 .719,985.00 1,719,985.00 30,932.36 16,390,402.01 16,110,017.27 1,100,000.00 250,000.00 500,000,00 600,000.00 350,000.00 38,500.00 40,000.00 63,300.00 50,000.00 15,000.00 191,500.00 25,000.00 500,000.00 3,723,300.00 10,000,000.00 10,000,000.00 797,382.42 77,855,744.07 78,796,940,32 1. 11/28/2007 8:37 AM CHANGES 'N GENERAL FUND EQUITY DURING FY 2007 Reserves Encumbrances Prepaids Payroll and Petty Cash Total Reserved Continuing Designations Capital Reserve Tax Tribunal Appeals Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase III Carry Forwards CLEMIS Equipment County Library Board of Commissioners Project Fire Records Management CRIMP (2) Data Privacy and Security New Grant Match opportunities System Enhancement-General Drain O&M System Cons HR Legal HR Comp/Workforce Planning Criminal Justice Coor Startup VEBA 2007 VEBA 2008 VESA 2009 Jail Alternative Prg Startup Public Works Bldg Renov. Avian Flu/Pandemic Resp Fuel / Mileage Increase Ergonomic Equipment Business Continuity planning Drain - strategic water initiative loan Non Public Safety Radio District Court System conversion Emergency Salaries Jail Video Visitation Surveillance cameras Imaged Document Storage System 311 Contact Center Jail Management System Mobile Data Computers Total Continuing Designations 291,10 7.11 951,790.99 269,790.00 1,512,685.10 9,000,000.00 500,000.00 2,985,000.00 4,000,000.00 (3,018,705,00) 3,000,000.00 (194,340.00) 3,500,000.00 3,588.632.69 (3,588,632.69) 1,086,000,00 38,166.00 (38,166.00) 250,000.00 100,000.00 (100,000.00) 38,522.00 1,500,000.00 200,000.00 3,000.000.00 (144.500.00) 2,500,000.00 200,000.00 (200,000.00) 500,000.00 (22,000.00) 500.000.00 9,000,000.00 7,000,000.00 750,000.00 (150,000.00) 300,000.00 1,200,000.00 (11,000.00) 40.000.00 (40.000.00) 125,000.00 250,000.00 0.00 600,000.00 (125,000.00) 250,000.00 (250,000.00) 1,000,000.00 (1,000,000.00) 320,000.00 (320,000.00) 400,000.00 (400,000.00) 400,000.00 (400,000.00) 500,000.03 (500,000.00) 1,500,000.00 603,000.00 (600,000.00) 2.300,000.00 63,521,320.69 (11,102,443.69) New Designations Motor Pool Police Vehicles Capital Jail - Telemedicine HR E-Performance Fire Records Medical Quality of Life Initiatives In-Car Cameras Sheriff - Lie Detection Program Clerk - Marriage License Software Clerk - eFiling Software China Documentary Retroactive Pay - Fringe increases Control Well Uncollectible Property Taxes Total New Designations Budget Transition 8,2801315.00 -- Budget Transition 8,280,01 5.00 0.00 Total Undesignated Unreserved 766,450.06 Total Unreserved 72,567,7 85.75 Total General Fund Equity 74,080,473.85 (1) Prepaid Reserves and !merest Cash are committed and not available for other purposes. (2) CRIMP fund of $38,522: Purchasing Division $3,102 and Equalization Division 535,420. (11,102,443.69) (11,393,550.80) Fund Reserves Encumbrances & Preenc. Prepaids (1) Payroll and Petty Cash (1) Total Reserved Designations Capital Reserve Tax Tribunal Appeals Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase Ill Carry Forwards CLEMIS Equipment County Library Board of Commissioners' Project Fire Records Management CRIMP (2) Data Privacy and Security , New Grant Match opportunities System Enhancement-General Drain O&M System Cons HR Legal HR CornpNVorkforce Planning Criminal Justice Coor Startup VFBA 2007 VEBA 2008 Jail Alternative Prg Startup Public Works Bldg Renov. Avian Flu/Pandemic Resp Mileage Increase Ergonomic Equipment Business Continuity planning Drain - strategic water initiative loan Non Public Safety Radio District Court System conversion Emergency Salaries Jail Video Visitation Surveillance cameras Imaged Document Storage System 311 Contact Center Jail Management System Mobile Data Computers Budget Transition Total Designated Total Undesignated Unres Total Unreserved OAKLAND COUNTY, MICHIGAN USE OF GENERAL FUND EQUITY DURING FY 2007 General Fund M.R. #06254 M.R. #07004 M.R. #07006 M.R. #07047 M.R. #07060 M.R. #07061 MR #07095 Equity M&B - FY 2006 M&B/Reim Div BOC/Library Bd. FY 2007 1st Qtr 52 Dist. Ct / IT Cir. Ct / Clerk Drain Regional as of 9/30/06 Year-End Report Replace legacy Travel & Conf. Forecast Mainframe Project E-Filing System Water Study 291,107.11 (291,107.11) 951,790.99 269,790.00 1,512,688.10 (291,107.11) 0.00 0.00 0.00 0.00 0.00 9,000,000.00 500,000.00 2,985,000.00 4.000,000.00 (432,000.00) 3,000,000.00 (95,160.00) 3,500,000.00 3,588,632.69 (3,588,632.69) 1,086,000.00 38,166.00 (2,000.00) 3,097.38 250,000.00 100,000.00 (100,000.00) 38,522.00 1,500,000.00 200,000.00 3,000,000.00 (144,600.00) 2,500,000.00 200,000,00 (200,000.00) 500,000.00 500,000.00 9,000,000.00 7,000,000.00 750,000.00 300,000.00 1,200,000.00 (11,000.00) 40,000.00 (40,000.00) 125,000.00 250,000.00 600,000.00 (125,000.00) 250,000.00 (250,000.00) 1,000,000.00 (1,000,000.00) 320,000.00 (320,000.00) 400,000.00 400,000.00 (400,000.00) 500,000.00 (500,000.00) 1,500,000.00 600,000.00 (600,000.00) 2,800,000.00 8,280,015.00 71,801,335.69 (5,309,632.69) (144,600.00) (2,000.00) (1,128,902.62) (1,000,000.00) (95,160.00) (125,000.00) 760,450.06 72,567,785.75 (5,309,632.69) (144,600.00) (2,000.00) (1,128,902.62) (1,000,000.00) (95,160.00) (125,000.00) 11/28/2007 Fund Reserves Encumbrances & Preenc. Prepaids (1) Payroll and Petty Cash (1) Total Reserved (99,180.00) (39,263.38) (99,180.00) (39,263 38) OAKLAND COUNTY, MICHIGAN USE OF GENERAL FUND EQUITY DURING FY 2007 MR #70139 MR #07169 MR #07209 MR #07226 MR #07205 MR #07 Total Adjustments Adjusted General FY 2007 2nd Qtr Jail Visitation FY 2007 3rd Qtr Criminal Just Animal Library use of to Equity Fund Equity Forecast Addition Project Forecast Pilot Tether_prg Control software funds for sec During FY 2007 FY 2007 (291,107.11) $0,00 0.00 951,790.99 0.00 269,790.00 0.00 0.00 0.00 0.00 0.00 0.00 (291,107.11) 1,221,580.99 Designations Capital Reserve Tax Tribunal Appeals Security Enhancements Future Technology Replacement Operational Improvements Financial System Phase III Carry Forwards CLEWS Equipment County Library Board of Commissioners' Project Fire Records Management CRIMP (2) Data Privacy and Security New Grant Match opportunities System Enhancement-General Drain O&M System Cons HR Legal HR CompANorkforce Planning Criminal Justice Goer Startup VEBA 200/ VEBA 2008 Jail Alternative Prg Startup Public Works Bldg Renov. Avian Flu/Pandemic Resp Mileage Increase Ergonomic Equipment Business Continuity planning Drain - strategic water initiative loan Non Public Safety Radio District Court System conversion Emergency Salaries Jail Video Visitation Surveillance cameras Imaged Document Storage System 311 Contact Center Jail Management System Mobile Data Computers Budget Transition Total Designated Total Undesignated Unres Total Unreserved (1,289,483.00) (1,297,222.00) (22,000.00) (150,000.00) (400,000.00) (1,319,222.00) (150,000.0(J) (400,000.00) (1,319,222.00) (150,000.00) 0.00 $9,000,000.00 0.00 500,000.00 0.00 2,985,000.00 (3,018,705.00) 981,295.00 (194,340.00) 2,805,660.00 0.00 3,500,000.00 (3,588,632.69) 0.00 0.00 1,086,000.00 (38,166.00) 0.00 0.00 250,000.00 (100,000.00) 0.00 0.00 38,522.00 0.00 1,500,000.00 0.00 200,000.00 (144,600.00) 2,855,400.00 0.00 2,500,000.00 (200,000.00) 0.00 (22,000.00) 478,000.00 0.00 500,000.00 0.00 9,000,000.00 0.00 7,000,000.00 (150,000.00) 600,000.00 0.00 300,000.00 (11,000.00) 1,189,000.00 (40,000.00) 0_00 0.00 125,000.00 0.00 250,000.00 (125,000.00) 475,000.00 (250,000.00) 0.00 (1,000,000.00) 0.00 (320,000.00) 0.00 (400,000.00) 0.00 (400,000_00) 0.00 (500,000.00) 0.00 0.00 1,500,000.00 (600,000.00) 0.00 0.00 2,800,000.00 0.00 8,280,015.00 (11,102,443.69) 60,698,892.00 0.00 766,450.06 (99,180.00) (39,263.38) (11,102,443.69) 61,465,342.06 (1,289,483.00) (400,000.00) (1,289,483,00) 11128/2007 SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 491.294,038.00 $ 504,274,963.00 $ 11,550,006.04 $ 515,824,969.04 $ 507,606,354.95 ($11,550,006.04) -100.00% $ 18,218,614.09) -1.59% 21,333.00 $ 491,315.371.00 $ (358.767.46) 311.017 61 52.924.73 5,174,88 -0.68% 1.72% 0.84% 001% LAW ENFORCEMENT Prosecuting Attorney Sheriff TOTAL LAW ENFORCEMENT 18,949,242.00 121,837,151.00 $ 140,786,393 00 19,326,098.64 132.434,345.77 S 151.760,444.41 19,129,856.69 132.736,487.45 $ 151,866,344 14 196,241 95 (302,141 68) $ (105,899 73) -0 07% 1.02% -0.23% 8.32% 4.53% 4.77% 5.05% 7,97% 7.01% 1.88% 3.62% 742% 2.06% 10.53% 3.04% -1.14% 10.67% 3.37°A 1.63% TOTAL GOVERNMENTAL EXPENDITURES 491,315,371.00. $ 515,824,969.04 $ 503,578,056.25 , 12,248,912.79 2.37% General Fund/General Purpose Favorable/(Unfavorable) 4,030,298.70 $ 4,030,298.70 COUNTY OF OAKLAND FY 2007 YEAR END FINANCIAL REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2307 ADOPTED BUDGET BUDGET AS AMENDED FY 2007 ACTUAL AMOUNT FAVORABLE/ (UNFAVORABLE) PERCENT $ REVENUES GENERAL FUND Taxes Special Assessments Federal Grants State Grants Intergovernmental General Reimbursement Intergovernmental Program Revenue Charges for Services Indirect Cost Recovery Investment Income Other Revenues 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 $ 330,988.400.33 110.000.00 564,075.00 15,893,090.00 9.118,00000 2,795.553.00 90,176,504.00 8.200.000.00 5.012.000.00 28,436,419.00 $ 51,622,089.00 16,817.574.00 6,155,357.00 $ 74,625.020.00 $ 337,553,800.00 537,628.00 17.610.524.90 10,301,820.00 2,376,550.00 91.519,157.00 8200.000.00 5,419,400,00 30.756,084.00 $ 52.758.381.02 18.062.1 50.34 6 293 208 78 $ 77,113,740,14 5 339.186,628.73 511,302.17 17,877,434.63 10,289,585.30 2,323,785.57 90,200,360.53 9.042,089.82 5,679,576.30 32,495,591 90 $ 507,606,354.95 $ 53.117,148.48 17.751,132.73 6.240,284.05 $ 77,108,565.26 $ 1,632,828.73 - (26,325.83) 266,910.63 (12,234 70) (52,764.43) (1,318,796.47) 842,089.82 260,176.30 1.739,507.90 $ 3,331,391.95 Aa% 0.00% -4.90% 1.52% -0.12% -2,22% AA% 10.27% 4.80% 5.66% 0,66% GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Drain Commissioner TOTAL GENERAL GOVERNMENT COUNTY EXECUTIVE County Executive Admn. Management and Buoget Central Services Facilities Management Human Resources Health and Human Services Public Services Economic Dev. and Comm Affairs TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS 11,792.760.00 3,784,452 00 2,924,820.00 2,572,722.00 5,209.913 00 26,284.667.00 $ 7,857,193.00 20.859,881.00 2,706,959.00 1,609,762.09 4.900,512.00 60,872,712.00 16,137,611 00 6.900,849.00 $ _ 121,845,479.00 $ 363,54' ,559.00 12,476,562.09 4,138,217.00 3,041,024.58 2,584,938.03 6,084.890.41 $ 8,061,731.09 22,571.225.37 2.848,701.83 1,612,678.21 5.421,125.56 65,696,742.18 17,262,620.27 7,894,527.15 $ _131,369,351.66,, $ 388,569,168 32 11,438,430.64 3,950.625.30 2,895.970.62 2,454,364.48 5,600,137.38 5 7,910,354.38 21,753,198.07 2,637,411.47 1.579,379.47 4,847,370.06 63,699,737,54 17.459,956.92 7,051,810.26 5126,939,218.17_ $ 382,253,655.99 1,038,131.45 187,591 70 145,053.96 130,573.55 484,753.03 $ 1,986.103.69 151,376.71 818,027.30 211,290.36 33.298.74 573,755.50 1,997,004,64 (197,336.65) _842,716.89 4 430 133 49 6 315 512 33 28,325,632,11 S 26.339,528.42 5 127 773.812.00 NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS $ 127.255800.72 5 121,322,400.26 5,933,400.46 4 66% NW,. It rumnrt fnrpracte planned llse Of Fund Balance with a zero variance in order to show a balanced budget. No revenue wilt actually be received. l.XES (601000-601998) Property Taxes - 2006 Tax Levy $ 250,549,201.00 $ 257,004,601.00 $ 338,730,215.68 $ 81,725,614.68 Adopted Budget Amended Budget FY 2007 ACTUAL Amount Favorable (unfavorable) Property Taxes - Tax Acceleration Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes 80,239,199.00 98,500 00 80,239,199.00 98,500.00 110,000.00 170,470.41 194,266.64 (80,239,199.00) 71,970.41 84,266.64 101,500.00 Total Taxes $ 330,988,400.00 $ 101,500 00 337,553,800.00 $ 91,676.00 339,186,628.73 (9,824.00) $ 1,632,828.73 Other Taxes - Trailer Tax -9.68% 0.48% PECIAL ASSESSMENTS (605000-605999) aymerit in Lieu of Assessments-Treasurers Total Treasurers Office Sheriff - Corrective Services County Executive - ERP Disaster Control County Executive - ERP Health Division Children's Village -100.00% Funds posted under the Sheriffs Federal Grants. -100.00% 0.00% 5.88% Favorable due to reinstatement of (LPHO) Local Public Health Operating for hearing and vision. 0.12% 1.52% -0.12% Convention Facility/Liquor tax is favorable $523,820 over adopted budget; State Court Equity payment is favorable $660,000 over adopted budget. -0.12% COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2007 YEAR END REPORT Percent Explanation of Significant Variances 31.80% Actual includes 1/3 collection levied Dec 2006 and 3/3 levied in July. Original projection for July 2007 levy was based on April 2006 valuation and should have been based on April 2007 base. A budget amendment is recommended. -100.00% Actual is posted with 2006 levy above. 73.07% 76.61% Fav. due to rising volume of payments in lieu of taxes, as appropriated by CVT's 110,000.00 $ 110,000.00 $ 75,532.00 $ 14,300.00 $ (61,232.00) 82,000.00 82,000.00 103,522.00 21,522.00 49,000.00 49,000.00 11,599.67 (37,400.33) - 18,296.00 53,231.66 34,935.66 120,075.00 67,800.00 36,600.00 (31,200.00) 245,000.00 245,000.00 292,048.84 47,048.84 537,628.00 $ 511,302.17 $ (26,325.83) 0.00% Budget transferred to Taxes - "Treasurer Payment in Lieu of Taxes" per MR #07047 (1st Qtr Forecast). 0,00% -81.07% Based on GY 2006 State Criminal Alien Assistance Program Grant funding. 26.25% -76.33% (Unfav.) funding from State. Emergency Management Program partially funded ttiru State Act 390. (Headiee Funded). State grants revenue reflects EMGP revenue. 100.00% Updated plans based on local communities right-to-know on extremely hazardous substances in local communities. The purpose is for enhancing hazardous material response planning. -46.02% (Unfav.) Michigan Department of Environmental Quality (MDFQ) due to over estimate for Operator Certification classes for the monitoring Non-community Type II Water Supplies. 19.20% Favorable reimbursement due to higher population for the school lunch program. -4.90% EDERAL GRANTS (610000-610999) Sheriff - Patrol 68,000.00 $ Total Federal Grants 564,075.00 $ iTATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Econ Development Health Division $ - $ 12,000,00 $ (12,000.00) 1,000.00 1,000.00 (1,000.00) 4,492,090.00 4,491,020.00 4,755,127.00 264,107.00 13,106,504.00 13,122,307 63 15,803.63 17,610,524.00 5 17,877,434.63 $ 266,910.63 9,118,000.00 $ 10,301,820.00 $ 10,289,585 30 $ (12,234.70) 9,118,000.00 $ 10,301,820.00 $ 10,289,585.30 $ (12,234.70) NTERGOV'T PROGRAM REV. (625000-626999) • Revenue variance is partially offset by an expenditure variance. Outside Agencies - Child Care Subsidy 11,400,000.00 Total State Grants 15,893,090.00 $ NTERGOV'T GEN. REIMS. REV. (620000-620999) Non-Departmental 5 Total Intergov't Gen. Reimb. Rev. ;ounty Executive 'ublic Services - Community Corrections COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2007 YEAR END REPORT Amount Adopted Amended FY 2007 Favorable Budget Budget ACTUAL funfavorable) Percent Explanation of Significant Variances $ 67,500.00 $ 67,500.00 (67,500.00) -100.00% ERP has had a few inquires for the purchase of new sirens hut no specific requests for FY 2007. Note offset in expenditures. 380,000.00 0.00% 1st Quarter amendment moved budget of $380,000 to Charges for Services (Fee Income). ;ircuit Court 4,500.00 4,500.00 4,784.81 284.81 6.33% )istrict Court 2,850.00 2,850.00 3,224.04 374.04 13.12% Fay. increases in Drug Case Management receipts at 52-1 and 52-4. ;heriff 300,000.00 340,000.00 368,000.00 28,000.00 8.24% Collection of Social Security incentive payments for eligible inmates. Aon-Departrnental 2,040,700 00 1,961,700.00 1,947,776.72 $ (13,923.28) -0.71% Based on actual reimbursement for Circuit, District and Probate judges' salaries. Total Intergov't Program Rev. $ 2,795,550.00 $ 2,376,550.00 $ 2,323,785.57 $ (52,764.43) -2.22% .:1-1ARGES FOR SERVICES L630000-635999) Vintinistration of Justice Circuit Court - Civil/Criminal 3,317,690.00 $ 3,465,890.00 $ 3,079,262.69 $ (386,627.31) -11.16% linFav. increase in Refund Fees PD Defense Ally. Fees of $239,001 reflective of increased usage of court appointed attorneys, arid better collections, see corresponding increase expense for Defense Atty Fees; partially offset by lower Civil Mediation Payments of ($293,340), Mediation Fines of ($58,700),Costs of ($227,898), and Jury Fees of $($49,990). Circuit Court - Family Division 1,700,050.00 1,752,213.00 1,760,487.61 8,274.61 0.47% Fay. increase in Refund Fees PD Defense Atty. Fees of $102,448 reflective of increased usage of court appointed attorneys, and better collections; partially offset by Board of Care receipts of ($22,427); Court Service Fees Probation of ($55,916) and Reimb Clinical Evaluations of ($12,845) District Court - Division I 4,106,570.00 4,106,570.00 4,105,982.80 (587.20) -0.01% Fay. primarily due to Income from Investments $7,236 District Court - Division II 2,297,900.00 2,297,900.00 2,421,105.43 123,205.43 5.36% Fav. due to rising caseload effect on Ordinance Fines & Costs of $89,930; State Law Costs of $31,142; Refund fees PD Def. Ally Of $31,579; Filing Fees DU, of $24,079 Miscellaneous of $8,530 and Late Penalty of $4,713; arid 10% Bond Fees of $2,963; partially District Court - Division III 4,407,876,00 4,407,876.00 4,087,058.89 (320,817.11) -7.28% tinfav. due to reduction in case load and a reduction in the number of traffic tickets written by 6,000 tickets has reduced Ordinance Fines and Costs receipts by ($169,492), arid State Law Costs of ($22,974) and Probation Fees of ($124,868). District Court - Division IV 2,282,510.00 2,282,510.00 2,380,863.35 98,353.35 4.31% Fay. due to rising caseload effect on Probation Fees of $134,420; Drunk Driving Caseflow/DDCAF of $11,391; Miscellaneous of $17,840 and Assessments & PSI of $11,881; partialfy offset by a reduction in Ordinance Fines and Costs of ($43,828); and Forfeiture of Bonds ($21,500). Probate Court - Judicial Support 540,300 00 540,300.00 584,019.65 43,719.65 8.09% Fav, balance is due to the increase in Mental Health care cases and requests for certified copies. A portion of the favorable variance is also due toCVR actual amount of $1,001.84 was posted in the Probate court budget, but should have been posted in the Circuit court budget. Total Administration of Justice 18,652,896.00 $ 18,853,259.00 $ 18,418,780.42 $ (434,478.58) Law Enforcement * Revenue variance is partially offset by an expenditure variance. Prosecuting Attorney Sheriff's Office Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services Satellites Sheriff - Emer. l'rep. Training & Comm. Sheriff - Patrol Services Sheriff - Investigative Forensic Services Total Law Lnforcernent General Government Clerk - County Clerk Clerk - Elections Clerk - Register of Deeds Treasurer Board of Commissioners Library Board COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2007 YEAR END REPORT Amount Adopted Amended FY 2007 Favorable Budget Budget ACTUAL (unfavorable) Percent Explanation of Significant Variances $ 215,900.00 $ 215,900.00 $ 234,038 16 $ 18,138.16 8.40% Fay. Extradition Recovery Fee $4,900, Welfare Fraud Case Review $5,500 arid State Appropriation Victim Witness $1,100 based upon actual case load. Fay. Program Income $7,000. .. 1,900 00 1,900.00 5,544.62 3,644.62 191.82% 85,100.00 85,100.00 124,026.02 38,926.02 45.74% Fey revenue in Fingerprints $33,500 partially offset by Photostats ($7,500) and misc. 3,291,000.00 3,383,750.00 3,631,343 96 247,593.96 7.32% Fay Board and Care 67,600, Clinic charges $12,800, OUIL $5,800 Diverted Felon $3,500 and misc other. 2,313,314.00 2,313,314.00 2,337,083.15 23,769.15 1,03% Reimbursement of Court Services $92,800 partially offset by Board and Care ($27,200). 300,000.00 366,646.00 361877.97 (4,968,03) -1.35% Police and Fire Dispatch contracts. 29,841,556.00 30,478,600.00 30,520,728.11 42,128.11 0.14% Sheriff Special Deputies $34,000 and Reim of Salaries $106,000. 319,791.00 374,891.00 357,495 52 (17,395.48) -4.64% Gun registration ($50,000), refund forensic lab ($29,000) and NET refunds $8,000. 36,368,561.00 $ 31,220,101.00 $ 37,571,937.51 $ 351,836.51 2,627,420.00 $ 2,627,920.00 $ 2,274,501.07 $ (353,418.93) -13.45% Unfav due to reduction in Forfeiture of Bonds ($164,300), Forfeiture of Surety Bonds of ($160,000) and Bond Fees ($37,165); partially offset by increases in Certified Copies $40,359. 196,475.00 197,000.00 242,887.23 45,887.23 23.29% Fay Reimbursement General related to election activity. 14,678,000.00 14,678,000.00 13,555,298.72 (1,122,701.28) -7.65% Unfav due to reduction in Land Transfer Tax of ($173,939), Mortgages of ($1,134,144) due to slow down in the housing market; partially offset by increased collections of Enhanced Access Fees of $355,847. 3,897,980.00 3,897,980.00 2,931,889.19 (960,090.81) -24.63% Unfav Industrial Facilities Tax of ($815,643) due to Board of Review legislative changes in assessment amount, and expired certification, assessments are set at local level contingent upon number assessments issued which have been decreasing in the last three yrs., 111-A/L1DA Recovery Ad Valorem of $63,567 reflective of new industrial development in CC. assessments are controlled at the local level; and Alternate Energy receipts of ($6,365) due to decrease in capture amount, assessed by local authority to attract energy conservation industries. Also, Tax Statement receipts were unfavorable by ($49,725) and TIFA DDA Recovery IFT was unfavorable by ($21,656). 8,000.00 8,000.00 1,100.00 (6,900.00) -86.25% Per Diem revenues deposited in other departments. Expenditures posted to Board of commissioners. 31,800.00 31,800.00 85,689.98 53,889.98 169.47% State of Michigan paying full commitment for Blind and Physically Handicapped Library operations of $42,000, which was not budgeted, salary reimbursement for Library Director $4,800, Penal Fine revenues $6,000 and Copier Machine revenues $7,200 from patrons visiting the Library. F) •-s * Revenue variance is partially offset by an expenditure variance. Adopted Budget 1,781,728.00 Amended Budget 1,755,328.00 FY 2007 ACTUAL 1,738,042.46 Drain Commissioner 203.75 1,000.00 1,000.00 County Fxec - ERP 60,500.00 30,750.00 50,150.00 50,150.00 2,452,768.00 2,512,855.00 349,500.00 349,500.00 185,700.00 18,800.00 2,673,339 00 County Exec - Auditing M&B - Purchasing Division kil&B - Fqualization Division k4&B - Reimbursement 30,889.03 219,207.57 2,552,135.88 459,563.50 Central Services - Support Services Human Resource Human Services - Administration Human Services - Health Division 178,179.21 19,155.75 150,000 00 2,343,170.26 185,700.00 18,800.00 2,570,879.00 Human Services - Children's Village 2,574,587.00 2,524,587.00 3,348,841,20 Public Services - Community Corrections 25,000.00 572,000.00 649,352 90 $ 23,221,403.00 $ 23,196,028.00 $ 20,835,408.65 $ (2,360,619.35) 201,500.00 $ 201,500.00 $ 181,500.00 $ (14,000.00) COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2007 YEAR END REPORT Total General Government County Executive County Exec - Administration Amount Favorable (unfavorable) Percent Explanation of Significant Variances (17,285.54) -0.98% Unfav - Plat Service Fees ($3,705) decrease in business activity resulting in less fees being collected. Fay - Reimb. General $568,978 and Unfav - Reimb. Salaries ($396,592) for a net favorable effect of $172,386 the result of charging out drain equipment along with two additional administrative staff and a increase in the amount to be allocated out by the Environmental Unit. Unfav - Reimbursement Salaries Construction Administration ($10,783) not eligible to charge back to projects. Unfav - Soil Erosion Fees ($175,333) decrease in building activitylpermits due to downturn in housing market. Fay - Prior Years Adjustment $9,500 the result of an invoice that should have been booked to White Lake Level in FY 2006. -6.95% (Uri fay.) due to timing issue between calendar year and fiscal year for Fidelity Retirement Investment. (796.25) -79.63% (Unfav.) due to minimal usage from Fire Depts., Nurses Training, etc. 139.03 0.45% 169,057.57 337.10% Favorability in rebates from Office Max on purchased items. 39,280.88 1.56% Additional Contract with City of Birmingham. 110,063.50 31.49% New program revenue Late Penalty Fay $87,000. Court Ordered Board and Care Fay $10,000 and Tax Intercept Fees Fav $12,900 coincides with streamlining collections system. (7,520.19) -4.05% Unfav. less than anticipated vending machine commissions. 355.75 1.89% MAC Surveys and FOIA copies. 150,000.00 100.00% Reimbursement from CIENA fur general liability insurance for Golden Oaks per contract and Resolution #06254. (330,168.14) -12.35% (Unfav) due to lack of revenue generated from the Jail, including a decrease in revenue from MCF. On Site Sewerage Permits are down due to economic environment. Per reconciliation of accounts receivable, a correction of $6,345.34 was made (uncollected accounts receivable). 824,254.20 32.65% Fay $154,919, Board and Care which is revenue paid to Oakland County by HA for days of care to Children's Village. Also Favorable $563,837, Child Care State Aid due to five payments receipted as part of FY2007 revenue. Out County Board and Care is Favorable $105,045, due to higher population for the care of juveniles who are wards of other counties and Favorable Miscellaneous Refunds $409, which includes $44 for Court Service Fees Probation which are residents who are on aftercare once being released horn Children's Village. 77,352.90 13.52% Fay. Testing Fee revenues as a result of the referral of former clients back into the program. Increased revenue of $77,353 partially Offsets the increase in expenditures of $305,930.* • Revenue variance is partially offset by an expenditure variance. Adopted Budget 64,100.00 Amended Budget 64,100.00 FY 2007 ACTUAL 54,793.53 Public Services - MSU Lxtension Public Services - Medical Examiner 910,200.00 989,028.00 1,126,854.64 Public Services - Animal Control 755,010.00 780,010.00 829,977.28 137,826.64 49,967.28 10,000.00 $ 10,000.00 $ 2,000.00 2,000.00 5,000,000.00 _ 5,407,400.00 5,012,000.00 $ 5,419,400.00 $ $ 135,500.00 $ 158,576.00 $ 53,309.00 822,407.00 32,000,00 32,000.00 1,000.00 5,000.00 4,300 00 5,000.00 4,300.00 1,000.00 39,326.10 393.26% Fay Interest on Investments income due lo rising interest rates. 131,503.78 6575.19% Fay Interest on Investments income due to rising interest rates. 89,346.42 260,176.30 1.65% 4,80% COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2007 YEAR END REPORT Amount Favorable funfavorabEe) Percent Explanation of Significant Variances (9,306.47) -14.52% Unfav. ($3,798) reduction in Postage Reimbursement from IvISU, ($5,508) Reimbursement General due to fewer participants in the Master Gardener class. A reduction in program expenditures offsets the reduction in revenue. 13.94% Fav. Autopsies $137,462 due to an increase in Genesee County cases billed as a result of the contract not being renewed in FY 2006. 6.41% Fav. Sale of Licenses $44,053 due to the new program of sending a postcard to animal owners as a reminder to buy licenses and Animal Sterilization Fees $12,075 reflecting an increase in the number of animals being sterilized. Increased revenue of $50,158 partially offsets the increase of expenditures of $63,232.- Economic Dev. & GOMM Affairs - Admin Economic Elev. 8. Comm. Affairs - PEDS Total County Executive Non-Departmental Non-Dept - Charges for Services Total Non-Departmental Total Charges for Services 136,450 00 136,450.00 105,908.18 (30,541.82) -22.38% Reduced reimbursement of costs for NO HAZ Program reflecting level of collection activity. Program costs are favorable and offset this variance. 160,000.00 160,000.00 106,372 80 (53,627.20) -33.52% Reduced Sale of Maps caused by housing market slowdown. $ 10,516,144.00 $ 11,249,769.00 $ 12,362,105.48 $ 1,112,336.48 1,417,500.00 $ 1,000,000.00 $ 1,012,128 47 $ 12,128.47 1.21% 1,417,500_00 $ 1,000,000.00 $ 1,012,128_47 $ 12,128.47 1.21% $ 90,176,504.00 $ 91,519,157.00 $ 90,200,360.53 $ (1,316,796.47) -1.44% INDIRECT COST RECOVERY (640100) 8,200,004.00 $ 8,200,000.00 $ 9,042,089.82 $ 842,089.82 10.27% Budget did not anticipated continuation of many grants. INVESTMENT INCOME (655000-655099) District Courts (Div. I - IV) Clerk/Register of Deeds Non-Departmental Total Investment income OTHER REVENUES (670000-695500) Prosecuting Attorney Sheriff Office Clerk/Register of Deeds Non Deparatmental Donations Probate Court Treasurer Management and Budget Emergency Response and Preparedness Support Services Facilities Engineering 40,326.10 $ 133,503.78 5,496,746.42 5,679,576.30 $ 137,895.00 $ 714,856.49 7,337.17 50,000.00 12.00 485.23 20.00 4,500.00 5,173.63 500.00 (20,681,00) (107,550.51) 7,337.17 18,000.00 12.00 (514.77) 20.00 (500.00) 873.63 500.00 -13,04% Funds riot required for Prosecutor Net Grant. -13.08% Revenue for training of corrections officers will not be recognized until FY2008 clue to accounting error. 100.00% Favorable due to Cash overages 56.25% Recording of prior year revenue for reimbursement of Cm rietery Road at Great Lake National Cemetery. 100.00% Cash overage. -51.48% Unfav. due to over estimated amount of cash overage 100.00% Cash overage. -10.00% Sale of old sirens. 20.32% Favorable due to proceeds from county and online auctions 100.00% Refund Prior Years Expenditures for closed Boot Camp project 1\2 " Revenue variance is partially offset by an expenditure variance. Children's Village Adopted Budget Amended Budget 15,000.00 Health Division FY 2007 ACTUAL 74,197.48 518,561.98 Non-Dept - Sundry Economic Development Tranfsers Treasurers' Transfers Non-Dept - Transfers Total Other Revenues 'LANNED USE OF FUND BALANCE (665000-665999) General Fund - Prior Years Balance 789,700.00 2,352,101.00 26,576,000. 00 30,756,0t34.00 11,550,006.04 21,333.00 $ Drain Commissioner District Court Public Services Library Board Library Board Transfers 2,352101.00 25,826,000.00 $ 28,436,419.00 27,209.00 9,750.00 100.00% Prior Years 171.00 100.00% Cash overage. 190.70 100.00% Cash overages. 121.37 100.00% Cash overages 0.00% Budget transferred to Designated Fund Balance per MR #07047 (1st Qtr Forecast). 50.22% Adjustment of Prior Years revenue and expenditures. 100.00% 33.65% Fay. due to a increased allocation to treasurer from DTRF for fund management. 0.24% Transfer in from Revenue Sharing Reserve account. 5.66% (11,550,006.04) -100.00% Use of Designated Fund Balance for one-time projects, carry forward and encumbrances 9,750.00 171.00 190.70 121.37 1,186,305.12 3,349.32 3,143,561.68 396,605.12 3,349.32 791,460.68 26,638,603.73 62,603.73 32,495,591.90 $ 1,739,507.90 COUNTY OF OAKLAND GENERAL FUND! GENERAL PURPOSE REVENUES FY 2007 YEAR END REPORT Amount Favorable funfavorable) Percent Explanation of Significant Variances 59,197.48 100.00% Favorable due to adjustments of prior years revenue, cash overages and donations. 518,561.98 100.00% Refund Prior Years Expenditures based on cost reports for educational services supplied by Waterford School District at C.V. School for abused, neglected and criminally charged youth. "otal Planned Use of Fund Balance 21,333.00 $ 11,550,006.04 $ $ (11,550,006.04) -100.00% -OTAL GEN. FUND! GEN. PURPOSE REVENU $ 491,315,371.00 $ 515,824,969.04 $ 507,606,354.95 $ (8,218,614.09) -1.59% * Revenue variance is partially offset by an expenditure variance. COUNTY OF OAKLAND FY 2097 YEAR END REPORT EXPENDITURES CIRCUIT COURT ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Business Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Civil / Criminal Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Family Division/Juvenile Maint. Personnel Expenditures $ 8,413,930.00 $ 8,555,829.88 $ 8,470,914.43 $ 41,465.00 422,829.58 287,725.23 191,932.00 296,599.38 310,061.87 (11,462.49) -3.84% 5 8,647,34 (.00 $ 9,277,258.84 $ 9,068,701.53 $ 208,557.31 2.25% $ 2,075,008.00 5 2,005,347.15 $ 2,080,566.73 $ (72,219.58) -3.60% 30,642.00 30,691.00 21,585.28 9,105.72 29.67% 277,9/3.00 306,047.95 287,178.58 18,869.37 6.17% $ 2,383,623.00 $ 2,345,086.10 $ 2,389,330.59 $ (44,244.49) -1.89% $ 2,416,898.00 $ 2,489,201.33 $ 2,366,002.82 $ 123,198.51 4.95% 5,695,893.00 5,696,008.89 5,374,439.84 321,569.05 5.65% 2,152,198.00 2,356,764.20 2,347,738.57 9,025.63 0.38% 128,012.00 128,012.00 0.00% $ 10,264,959.00 $ 10,669,986.42 $ 10,216,193.23 $ 453,793.19 4.25% 5 13,229,255.00 $ 13,203,720.63 5 12,880,489.92 $ 323,230.71 Due to turnover, unfilled postions, non-use of overtime. Fay. due to less than anticipated Expendable Equipment Expense of $156,225; Special Projects of $63,758 carried over from previous years; FA Proprietary Equipment Exp of $15,136; arid an unfavorable balance in Library Cont. of ($100,015). Unfav, due to a overage in Print Shop of ($11,337.37) Unfav due to delay in transferring positions per reorganization approved by MR#06236. See offsetting favorability in other divisions Fay, due to less than anticipated Equipment Maint. $3,300; Membership dues $500; Personal Mileage $465; Professional Services $3,915: Software and Maint $2,600 and a unfavorable balance in workshops and meetings ($1,674). Fay. due to less than anticipated amounts in Convenience Copier $6,176, Info Tech Operations $7,357, Mail Room $621, Print Shop $5.265 and a Unfnv balance in Telecommunications of ($550) Fav. due to turnover, unfilled postions, non-use of overtime Fav. due to attorney fees mediation of $189,650 reflective of caseload activity, also Expert Witness fee and 'Village of $13,975 and Juror Fees and Mileage of $114,140 due to savings attributed to new Juror selection procedures instituted by circuit court in 2006. Misc Offsetting of $3,804. Fay due to less than anticipated Into Tech Operations $28,220, Mail Room $1,551, Tele Comm. $2,064,Convience Copier $209 and a Unfavorable balance in Print Shop of ($16,699) and Equipment Rental ($6,320). 84,915.45 0.99% 135,104.35 31.95% 2.45% Fay. due to turnover, unfilled postions, non-use of overtime 11/30/2007 1,687,555.00 1,734,806.51 1,663,164.53 3,852,035.00 3,852,455.00 3,958,272.90 $ 30,326,130.00 $ 30,466,049.66 $ 31,442,923.13 $ $ 26,135,091.00 17,325,305.00 4,309,658.00 3,852,035.00 $ 26,257,098.99 $ 25,797,973.90 $ 17,824,596.99 18,624,746.13 4,696,218.04 4,608,143.55 3,980,467.00 4,086,284.90 COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES CIRCUIT COURT ADOPTED AMENDED BUDGET BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 11,557,285.00 11,675,067.52 12,940,995.78 (1,265,928.26) Operating Expenditures Internal Support Expenditures Transfer Out Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out -10.84% 71,641.98 4.13% (105,817.90) -2.75% (976,873.47) -3.21% 459,125.09 115% (800,149.14) -4.49% 88,074.49 1.88% (105,817.90) Unfav. due to increases in number of youths declared wards of county, an increase in state rates, and the increase in the length of stay with the county. State Instititions (493,612); Private Inst. ($361,812); Prof Services of ($227,221); Fees Guardian at Litem ($57,167). Unfav also due to the Defense attorneys fees of ($126,116) which is due to a increase in need for public defenders. Fav. due to IT operations costs less than anticipated and lower than anticipated use of Telephone Communications and Printing Unfav. due to FCC other program grant match $ 51,622,089.00 $ 52,758,381.02 $ 53,117,148.48 $ (356,767.46) -0.68% 11130/2007 $ 63,717.00 $ 63,717.00 $ 63,430.90 $ 286.10 0.45% - Turnover 62,800.00 62,800.00 57,699.59 5,100.41 8.12% Fay. largely due to under spending in lravel and Conf.of $2,500 and less than anticipated amount needed for Visiting Judges of $2,600. - 1,000,000.00 1,000,000.00 - 0.00% $ 126,517.00 $ 1,126,517.00 $ 1,121,130.49 $ 5,386.51 0.48% Total Division 1 - Novi $ 5,440,427.00 $ 5,504,944.76 $ 5,491,768 78 $ Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 1,724,318.00 $ 1,719,580.12 $ 1,638,970.14 $ 638,430.00 616,575.00 603,319.04 226,360.00 329,454.00 303,242.49 80,609.98 13,255.96 26,241,51 Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures 416,288.00 429,517.32 317,069.30 112,448.02 $ 3,791,331.00 $ 3,791,337.00 $ 3,801,367.97 $ (10,030.97) Internal Support Expenditures 1,190,671.00 1,230,336.31 1,181,008.33 49,327.98 520,590.00 530,856.00 367,903.00 400,130.01 COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES DISTRICT COURT ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Division I - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 3,934,185.00 $ 3,951,885.16 1,026,133.00 1,034,005.00 518,454.60 $ 3,945,524.51 $ 6,360.65 1,069,138.83 (34,533.83) 477,105.44 41,349.16 0.16% - Fay. Due to overtime not utilized and under filled positions. -3.34% - Unfav, due largely to Reasessed Property Taxes of ($40,626) and the increase need for public defenders of ($26,412), these amounts are partially offset by favorable balances in Drug Testing of 16,148; Postage of $5,066; Printing of $6,026; and Medical Exam $5,264. 7.98% Fay, due largely to less than anticipated amounts in Info Tech Operations. 480,109.00 13,175.98 0.24% Total Division 2 - Clarkston 4.69% - Fay. due to under filled positions, employees leave without pay, overtime not utilized and a part time vacancy. 2.15% - Fay. due largely to less than anticipated amounts in Juror Fees and Mileage of $6,370; Drug testing of $4,360; and Interpreter Fees $2,526. 7.96% Fay Primarily due to less than anticipated amounts in Info Tech Operations. -0.26% - As part of County practice Fringe Benefits are budgeted at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 26.18% - Fay. due to decrease in need for Public Defenders $39,564, less than anticipated amounts in Juror Fees of $15,124; Office Supplies of $11,257; Expendable Equipment of $6,889; Travel and Conf. of $12,534; Medical Exam of $6,200; Prof Ser. of $5,644; Postage of $4,605; Bank Charges of $3,673; and Lab Sup of $6,958 all do to declining caseload. 4.01% - Fay. largely due to less than anticipated amounts in Info Tech Operations and Print Shop. $ 2,589,108.00 $ 2,665,639.1? $ 2,545,531.67 $ 120,107.45 4.51% $ 5,398,296.00 $ 5,451,190.63 $ 5,299,445.60 $ 151,745.03 2.78% Division 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,374,733,00 $ 2,382,872.82 $ 2,364,933.26 $ 17,939 56 564,231.37 (33,375.37) 364,091.56 36,038 45 0.75% - Fay. due to overtime not utilized and under filled positions -6,29% - Unfav. Due to more than anticipated amounts in Electricity Costs by ($20,035), interpreter Fees of ($7,603) and Defense Atty Fees of (5,737) 9.01% Fay, Due to less than anticipated amounts in Info Tech Operations $ 3,263,226.00 $ 3,313,858.83 $ 3,293,256.19 $ 20,602.64 0.62% 11/30/2007 tla tn AMENDED BUDGET ADOPTED BUDGET COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES DISTRICT COURT $ 11,888,290.00 $ 11,909,392.10 2,664,241.00 2,674,353.32 2,265,043.00 3,478,404.92 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures FY 2007 ACTUAL $ 11,814,226.78 2,611,458.13 3,325,447.82 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 95,165.32 0.80% 62,895.19 2.35% 152,951.10 4.40% EXPLANATION OF SIGNIFICANT VARIANCES $ 16,817,574.00 $ 18,062,150.34 $ 17,751,132.73 $ 311,017.61 1.72% 11130/2007 11)) Judicial/Administration Personnel Expenditures Operating Expenditures Internal Support $2,245,616.00 $2,242,754.00 $2,131,186.53 $ 7,752.00 310,244.00 312,446.00 318,457.61 Estates/Menta1 Health Personnel Expenditures Operating Expenditures Internal Support 846,150 00 545,439.00 865,209.99 575,246,68 857,402.19 561,164.45 7,807.80 14,082.23 $2,237,908.00 $2,289,800.11 $2,372,073.27 $ (82,273.16) COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PROBATE COURT ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 111,567.47 4.97% - Fay. due to turnover 7,752 00 100.00% This amount is requested to be carried forward to 2008 (6,011.61) -1.92% - Unfav, due largely to Info Tech Operations ($2,382); Mail Room ($1,626) and Print Shop of ($1,960). $2,555,860.00 $2,562,952.00 $2,449,644.14 $ 113,307.86 4.42% -3.59% - As part of County practice Fringe Benefits are budgeted at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 0.90% - Fav. due to a reduction in need for visiting judges. 2.45% - Fay. balance due largely to less than anticipated amounts in Info Tech Operations.- $3,629,497.00 $3,730,256.78 $3,790,639.91 $ (60,383.13) -1.62% Department Total Personnel Expenditures Operating Expenditures Internal Support $4,483,524.00 846,150.00 855,683.00 $4,532,554.11 $4,503,259.80 $ 872,961.99 857,402.19 887,692.68 879,622.06 29,294.31 15,559.80 8,070.62 0.65% 1.78% 0.91% $6,185,357.00 $6,293,208.78 $6,240,284.05 $ 52,924.73 0.84% 11/30/2007 ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL Administrative Services Personnel Expenditures Operating Expendituies internal Support Expenditures Transfers $ 1,896,104.00 $ 1,666,893.00 $ 526,224.00 327,234.00 Corrective Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Corrective Services-Satellites Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 76,192.92 48,762,573.54 $ 19,378,143.47 $ 439,403.09 29,466,329.00 6,646,999.00 7,381,239.00 1,377,447.87 8,564.90 21,194,994.43 $ 98,563.74 34,405,829.01 $ (14,005.16) -0.04% 643,773.00 (79,267.98) -14.04% 0.62% 0.00% 0.46% 6,247,170.65 432,716.87 6.48% $ 34,874,091 00 $ 34,391,823_85 $ 257,150.00 564,505,02 5,890,238.00 6,679,886.52 Patrol Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 0.00% 127,863.00 127,863.00 Transfers COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriffs Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,568,586.00 $ 1,645,941.64 $ 1,645,923.47 $ 65,916.00 67,444.92 239,688.78 308,602.00 249,777.50 58,824.50 19.06% 62,847.82 (62,847.82) 0.00% Fav salaries offset by unfav. overtime. Unfav largely in Contracted Services due to higher prison population food requirements. Fay largely in motor pool usage due to overstatement of 3rd Qtr. amendment, and lower insurance charges. Transfer in for Community Corrections Grant. 18.17 0.00% (172,243.86) -255.38% 261,602.00 2,021,988.56 $ 2,198,237.57 $ (176,249.01) -8.72% 1,739,929.06 $ 1,721,864.80 18,064 26 1.04% 734,142.68 1,202,062.53 (467,919.85) -63.74% 327,234.00 400,017.80 (72,783.80) -22.24% 0.00% Fay. fringes and overtime. Unfav deputy supplies, partially offset by fay Misc Capital Outlay, mostly due to influx of prison population. Unfav print shop, motor pool. and micrographics, largely due to overestimate of 3rd Qty. amendment. $ 2,520,351.00 $ 2,801,305.74 $ 3,323,945.13 $ (522,639.39) -18.66% 356.31 (107,698.67) (72,989.86) (17,584.92) (197,917.14) 53.53 89,945.31 $ 33,815,321.35 $ 33,814,965.04 6,656,962.98 6,764,661.65 8,033,764.07 8,106,753.93 58,608.00 $ 43,494,567.00 $ 48,564,650.40 $ $ 17,155,517.00 $ 19,378,197.00 $ 374,818.00 529,348.40 1,379,726.00 $ 18,910,061.00 $ 21,293,558.17 $ 0.00% Fay salaries offset by unfav. overtime. -1.62% Unfav Dental Services, Medical Exams, Professional Services, Special Projects, and various commodities related to growing prison population. -0.91% Unfav info Tech Operations, Telephone Communications, Radio Communications, and Motor pool due to increases in usage related to rising prison population. -30.00% Unfav due to transfer related to Community Corrections grant. -0.41% 0.00% Fav salaries offset by unfav. overtime. 16.99% Fay due largely to Contracted Services, Bedding and Linen, Custodial Services, Deputy Supplies, Groceries, arid Uniforms; partially offset by Equipment Mail., Laundry and Cleaning, Medical Services Physicians, Professional Services, Dry Goods and Clothing, Other Expendable Equipment, and Provisions; related to the influx in prison population. Fav Motor Pool, and Radio Communications, due largely to overstatement of 3rd quarter amendment 1,386,012.77 Fav salaries offset by unfav. overtime. Unfav largely due to Other Expendable Equipment, Deputy Supplies and Office Supplies, due to influx in prison population. Fav Motor Pool, Sheriff Aviation, and Telephone Communications, due largely to overstatement of 3rd quarter amendment, and lower insurance premium charges. $ 41.021,479.00 $ 41,764,078.39 $ 41,424,635.66 $ 339,442.73 0.81% 11/29/2007 ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL 2,384,254.14 2,156,714.12 $ 4,499,548_24 $ 523,113 12 254,909.07 Department Total Personnel Expenditures Operating Expenditures $ 4,468,663.00 $ $ 95,421,354.00 $ 8,669,505.00 $ 5,155,763.92 102,764,311.07 9,796,114.20 $ 102,759,821.29 $ $ 10,479,571.97 4,489.78 0.00% (683,457.77) -6.95% $ 5,277,570.43 $ (121,806 51) -2.36% 2.87% 0.00% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Investigative & Forensic Serv. Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $6,577,264 $ 7,293,547.17 $ 7,293,547.26 $ 690,398.00 615,486.26 666,869.80 2,258,264.00 339,707.00 (0.09) 0.00% 148,616.48 18.22% 227,540.02 9.54% (97,692.51) 0.00% Fay salaries offset by unfav, overtime. Fay due largely to Deputy Supplies, Expendable Equipment, and Fingerprint Supplies; partially offset by unfav Other Expendable Equipment, Laboratory Supplies, Evidence Fund NET, and Office Supplies. Fav due largely to Insurance Fund, and Radio Communications; partially offset by unfav Motor Pool, Telephones, Convenience Copier, and Info Tech Operations. Unfav due to transfer related to Community Corrections grant. 437,399 51 Emergency Prep., Training & Comm Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 9,525,926.00 $ 4,112,674.00 $ 128,000.00 227,989.00 10,832,994.59 4,499,551.00 428,223.92 227,989.00 $ 10,554,530.69 $ 278,463.90 2.57% 2.76 0.00% (94,889.20) -22.16% (26,920.07) -11.81% 0.00% Fay salaries offset by unfav. overtime. Unfav due to Adjustment of Prior Years Revenue receipts, and Oilier Expendable Equipment, and Office Supplies; partially offset by Other Expendable Equipment expense. Unfav due to Radio Communications, and Equipment Rental. The growing prison population is the primary factor in the overall department unfavorable variance. Medical needs of the prisoners is a growing expense; along with deputy and patrol officer expenses. Internal services were favorable overall, largely due to the over-correction of the 3rd quarter amendment to address the motor pool fuel cost. Also, large favorable variances in Sheriff Aviation arid Radio Communications Internal Support Expenditures Transfer Out 17,725,292.00 $ 19,347,742.50 - $ 525,178.00 $ 18,792,790 94 704,303.25 554,951.56 (178,125.25) $ 121,831,151,00 $ 132,434,345.77 $ 132,736,487.45 $ (302,141 68) -0.23% 11/29/2007 Operating Expenditures 841,194.00 860,844.25 688,572.24 172,272.01 Operating Expenditures Internal Support Expenditures Transfers Out 24,934.75 (24,934.75) 0.00% Unfav. Grant Match Prosecutor VOCA Grant. The appropriation for the grant was budgeted in the Litigation Division. $ 5,130,003.00 $ 5,256,198.06 $ 5,103,304.93 $ 152,893.13 2.91% 0.49% Fay. Salaries $183,600, Overtime $3,300 offset by Unfav. On Call ($19,700) appropriation is in Warrants Division and Fringe Benefits ($121,400). As part of County practice t ringe Benefits are budgeted at a County rate. However, departments are charged based on the actual illustrative rates coverage and benefits for the individual ernpoyees. 3814% Fay. Mileage $19,600 based on actual reimbursed amounts. 14.87% Pay, Telephone Communications $1,400 offset by Unfav. Radio Communications ($700). 0.00% Subtracting out the County Match for the VOCA grant as explained in the Administrative Division'analysis, this results in an Unfav. Transfers Out of ($69,704). Actual County Match costs were higher than anticipated with the acceptance of the Grants. Closer attention is required when detailing actual total costs of the grant and what the State of Michigan is allowing in it's contracts. $ 9,306,866.00 $ 9,271,182.71 $ 9,225,364.16 $ 45,818.55 49,824.00 53,772.00 4,326.00 4,326.00 33,260.76 20,511.24 3,682.88 643.12 783,694.00 1,068,064.00 1,112,764.36 (44,700.36) COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES \dministration Personnel Expenditures $ 2,494,667.00 $ 2,496,066.91 $ 2,519,989.47 $ (23,922.56) -0.96% Fav Salaries $35,900 and Overtime $9,200 offset by Unfav. Fringe Benefits ($69,000). As part of County practice Fringe Benefits are budgeted at a County average. However , departments are charged based on the actual illustrative rates, coverage and benefits for the individual employee. 20.01% Fay. Computer Research Service $11,600, Extradition Expense $43,200, Filing Fees $19,800, Membership Dues $20,500, outside Printing $34,700, Professional Services $52,000, Special Attorneys $15,000 and Training $15,700.All variances based upon actual use and caseload requirements per Prosecutor's Office. Internal Support Expenditures 1,794,142.00 1,899,286.90 1,869,808.47 Transfers Litigation Personnel Expenditures 29,478.43 1.55% Fav. Info Tech Operations $44,800,necessary reports are on Oak Reports and can be printed from work station on an as needed basis. Print Shop $10,400 offset by Unfav. Copier ($6,300, Radio ($4,400) and Telphone ($12,900) based on actual usage. $ 10,144,710 00 $ 10,391,344.71 $10,375,072.16 $ 22,272.55 0.21% 11.'30/2007 Ca $ 2,053,802.00 5 2,051,050.08 $ 2,039,488.26 $ $ 2,056,560.00 $ 2,053,943.08 5 2,044,660.10 $ 2,758.00 2,89300 5,171.84 11,561.82 0.56% Fay. Salaries $43,000, On Call $19,600, Overtime $13,100 offset by Unfav. Fringe Benefits ($64,200). As part of County practice Fringe Benefits are budgeted at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. (2,278 84) -78.77% Way. Mileage based upon actual reimbursement. 0.00% 9,282.98 0.45% 4,952.11 7,291.00 7,649.00 $ 18,949,242.00 $ 19,326,098.64 $ 19,129,856.69 $ 196,241.95 1.02% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 5 1,610,678.00 5 1,610,963.79 S 1,601,867 39 $ Afarrants Personnel Expenditures Operating Expenditures Internal Support Expenditures Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures 9,096.40 0.50% 2,696.89 35.26% 0.00% Fav. Salaries due to vacancies offset by Unfav. Overtime ($4,200 and Fringe Benefits ($3,800). As part of County practice Fringe Benefits are budgeted at a County average. However departments are charged on the actual illustrative rates, coverage and benefits for the individual employees. Fay. Mileage based upon actual reimbursement for same Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 1,617,969.00 $15,466,013.00 901,067 00 1,798,468.00 783,694.00 $ 1,618,612.79 5 15,429,263.49 925,158.25 1,903,612.90 1,068,064.00 $ 1,606,819.50 5 $ 15,386,709.28 731,956.95 1,873,491.35 1,137,699.11 11,793.29 0.73% 42,554.21 0.28% 193,201.30 20.88% 30,121.55 1.58% (69,635.11) -6.52% 11/30/2007 03 pre Internal Support Expenditures 216,505.00 247,111.06 235,978.76 COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures 709,561.00 $ 709,561.00 $ 709,431.36 $ 129.64 53.350.00 53,359.00 19,856.28 33,502.72 0.02% 62.79% Fay. due to decreasing use of contractual services for binding of documents and records $13,000 and printing of County Directory $23,000 partially offset by increase in Membership Dues of ($1,586) to maintain professional affiliations. 11,132.30 4.50% Fav. Print Shop $16,370 due to lower than anticipated usage partially offset by Untav. Telephone Communications ($4,316) due to additional phones in election room. Transfers 0.00% $ 979,416.00 $ 1,010,031.06 $ 965,266.40 $ 44,764.66 4.43% County Clerk (Vital Stats & Legal Rec's) Personnel Expenditures $ 3,293,093.00 $ 3,302,326.09 $ 3,329,838.40 $ (27,512.31) -0.83% Unfav. due to County practice of budgeting Fringe Benefits at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. Operating Expenditures 297,400.00 310,203.12 251,790.91 58,412.15 18.83% Fav. Professional Services $40,000 reflective of a software program for Vital Records that has not been completed by an outside vendor and Court Transcripts $14,367 due to lower than anticipated activity. Internal Support Expenditures 600,588.00 979,497.24 930,895.41 48,601.83 4.96% Fav. Info Tech Imaging Operations $30,687 and Info Tech Operations due to lower than anticipated usage. ransfers 0.00% $ 4,191,089.00 $ 4,502,026.45 $ 4,512,524.78 $ 79,501.67 1.73% 11/29/2007 Internal Support Expenditures Transfers 1,352,257.00 1,390,486.65 1,165,347.74 225,138.91 COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures Operating Expenditures Register of Deeds Personnel Expenditures Operating Expenditures $ 594,575.00 $ 594,575.00 $ 623,744.17 $ (29,169.17) -4.91% Unfav, due to County practice of budgeting Fringe Benefits at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 759,888.00 882,727.35 671,968.25 210,759.10 23.88% Fay. Election Supplies $91,038 as a result of lower spending due to off year for elections, Workshops and Meetings $69,929 due to poll worker training that will be carried forward for FY 2008 and Professional Services $54,600 due to ES&S ballot coding that is now done in-house along with campaign reporting that wilt be carried forward for FY 2008, 122,073.00 181,118.00 191,880.36 (10,762.36) -5.94% Unfav. Telephone Communications ($8,612) due to increased usage to prepare for upcoming elections and Info Tech Operations ($3,688) due to higher than anticipated usage. 32,000.00 32,000.00 - 0.00% $ 1,476,536.00 $ 1,690,420.35 $ 1,519,592.78 $ 170,827.57 10.11% 5 2,454,737.00 $ 2,437,522.36 $ 2,430,821.11 $ 6,701,25 0.27% Turnover 1,209,827.00 1,209,830.00 688,7(9.37 521,056.63 43.07% Fay. Professional Services $560,449 due to decrease in number of mortgage and title documents processed by outside vendor, reflective of slow down in the housing industry partially offset by increased orders of Office Supplies ($39,065) to take advantage of large order discounts and the restocking of envelopes in the Deeds Division. Internal Support Expenditures 16.19% Fay. Micrographics and Reproductions $99,113 reflective of the decrease in volume of documents processed through the Micrographics Division. Also Fay. Info Tech Operations $79,771 and Mail Room $38,371 due to lower than anticipated usage. Transfers - 0.00% $ 5,016,821.00 $ 5,037,845.01 $ 4,284,948.22 $ 752,896.79 14.94% 11/2917007 Operating Expenditures Internal Support Expenditures COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Jury Commission Personnel Expenditures 14,856.00 $ 14,856.00 $ 22,623.31 $ (7,767.31) -52.28% 5,825.00 5,928.00 12,985.40 (7,057.40) -119.05% 108,217.00 125,455.22 120,489.r5 4,965.47 3.96% $ 128,898.00 $ 146,239.22 $ 156,098_46 $ (9,859.24) -6.74% Unfav. due to County practice of budgeting Fringe Benefits at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. Unfav. Metered Postage due to the increasing volume of mail and cost of postage. Fay. Print Shop $6,379 due to lower than anticipated usage partially offset by Unfav. Info Tech Operations ($2,778) due to higher than anticipated usage. Department Total Personnel Expenditures $ 7,066,822.00 $ 7,058,840 45 $ 7,116,458.35 $ (57,617.90) -0.82% Operating Expenditures 2,326,298.00 2,462,053.47 1,645,380.27 816,673.20 33.17% Internal Support Expenditures 2,399,640.00 2,923,668.17 2,644,592.02 279,076.15 9.55% Transfers - 32,000.00 32,000.00 - 0.00% $ 11,792,760.00 $ 12,476,562.09 $ 11,438,430.64 $ 1,038,131.45 8,32% 11/29/2007 Division Total Department Total COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 2,816,946.00 $ 2,820,399.67 $ 2,749,515.34 $ 257,121.00 257,145.00 105,032.51 internal Support Expenditure: 710,365.00 1,000,672.33 1,010,077.45 $ 3,784,452.00 $ 4,138,217.00 $ 3,950,625.30 $ $ 3,784,452.00 $ 4,138,217.00 $ 3,950,625.30 $ 70,884.33 2.51% - Fav. primarily due to lower use of overtime. 72,112.49 28.04% - Fay, largely due to less than anticipated amounts in Computer Supplies of $47,925; Micro Film of $11,000; Membership Dues of $5,020; Office Supplies of $4,932 and Twp and City tax Rolls of $3,235. 44,594.88 4.20% - Fay. primarily due to less than anticipated amounts in Info Tech Operations of $57,149 which is partially offset by overspending in Print Shop of ($7,772). 187,591.70 4.53% 187,591.70 4.53% 11/30/2007 Ss2 824,334.00 830,533.14 810,352.79 5,000.00 5,000.00 COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES LIBRARY BOARD ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 1,043,766.00 $ 1,047,655.89 $ 953,858.08 $ 699,622.00 701,749.00 690,153.61 Library Board Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 93,797.81 8.95% 11,595.39 1.65% 20,180.35 2.43% 5,000.00 100.00% Fav to vacancies. Fay. Computer Research $2,500, Library Continuations $5,300, Travel Conference $2,100, Professional Services $1,000, Workshops $900 and Office Supplies $700 as a result of actual costs required to run the Division. Fay. IT Operations $12,200, Printing $2,300, Copier $1,900, Equipment Rental $1,100 and Mail Room $1,200 based upon actual costs required to run the division. $ 2,572,722.00 $ 2,584,938.03 $ 2,454,364.48 $ 130,673.55 5.05% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,043,766.00 699,622.00 824,334.00 5,000.00 $ 2,572,722.00 $ 1,047,655.89 701,749.00 830,533.14 5,000.00 $ 2,584,938.03 $ 953,858.08 690,153.61 810,352.79 $ 2,454,364.48 93,797.81 8.95% 20,180.35 2.88% 5,000.00 0.60% 5,000.00 100.00% $ 123,978.16 4.80% 11/30/2007 -Pa $ 2,924,820 00 $ 2,229,228.00 $ 2,229,228.00 $ 2,186,187.49 $ 434,148.00 261,444.00 $ 3,041,024.58 275,087.58 536,709.00 266,385.01 8,702.57 $ 2,895,970.62 $ 145,053.96 4.77% 43,040.51 1.93% 443,398.12 93,310.88 Fay result of County practice to budget Fringe Benefits at a County average_ However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 17.39% - Fav Legislative Expense$8,800 reduced activity, Mileage $14,800 fewer miles claimed, Travel $34,700 and Workshops $16,000 reduced usage, Public Info $5,800 Annual Report costs less offset by Unfav. County Audit costs due to increases in Contract. 3.16% - Fav. Info Tech Operations $5,100, Mail Room $1,200 and Printing $1,600 based upon actul usage. COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2007 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,229,228.00 434,148.00 261,444.00 $ 2,924,820.00 $ 2,229,228.00 536,709.00 275,087.58 $ 3,041,024.58 $ 2,186,187.49 $ 43,040.51 1.93% 443,398.12 93,310.88 17,39% 266,385.01 8,702.57 3.16% $ 2,895,970.62 $ 145,053.96 4.77% 11/30/2007 Drain Commissioner Personnel Expenitures Operating Expenditures COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES DRAIN COMMISSIONER AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES --- ------ ---------- - ------ ----------- - - $ 3,612,096.00 $ 3,558,153.39 5 3,462,368.83 $ 95,784.56 2.69% Fay - Salaries and Overtime $950,690 offset by unfavorable Fringes (5854,905) for non-direct labor adjustment factor. Non-direct labor factor rate is adjusted annually lo recover leave time and the variance is leveled out over multiple periods. 406,959,00 964,639.00 560,424.47 404,214„53 41.90% Unfav - Adjustment Prior Years Expense ($12,461) for ISO and GIS charges that were re-allocated from Chapter 21 drains and public education cost charged to a grant that was closed. Fay - Contracted Services $2,998 and Education Programs $49,510 due to Environmental Unit spending less on education programs then anticipated. Fay - Equipment Replacement $3,900 decrease in Environmental Unit spending to replace equipment. Fav - Freight and Express $3,679 decrease by Environmental Unit on mailing of public education material and Phase It Services. Fav - Laundry and Cleaning $3.292 budget over estimated for the Soil Erosion staff uniform program. Unfav - Legal Services ($24,341) for corrective action to enforce the soil erosion permits. Fav - Membership Dues $6,274 the effect of less memberships being establish for the Environmental Unit Fay - Professional Services $357,227 budget for Master Plan will be carried forward into FY 2008. Fav - Publishing Legal Notices $6,000 because the process far dissolving Chapter 4 Drains has not taken place resulting in less public notice ads. Unfav - Recording Fees ($7,327) the result of recording liens at the Register of Deeds office on properties that have not paid for their soil erosion permit, Fav - Training $4,622 based on over estimated budget for required ISO and hazardous material training. Fay Workshops and Meetings $2,187 budget estimate higher then needed for workshops to maintain knowledge of drain arid water issues. Fay - Dry Goods and Clothing $2,000 and Enipioyee Footwear $2,210 because Soil Erosion over estimated their use of these commodities. Unfav - Expendable Equipment Expense ($7,093) for the purchase and installation cost of two free standing workstations. Untav - Office Supplies ($10,005), Fay - Material and Supplies $5,762, Fay - Paper Printing $8,547 and Fav - Training-Educational Supplies $3,998 the result of anticipated budget forecast not trending with actual spending by department. Internal Support Expenditures 1,134,693.00 1,380,933.02 1,402,859.01 (21,925.99) -1.59% Untav - Drain Equipment ($19,840) the result of capturing the assignment of employee's equipment; some charges recovered in Reimbursement General Is equipment related to art allocation pool and includes charge for Chapter 4 ir 18 drain portion of drain storage building loan. 'Unfav - Convenience Copier ($25,558) estimated budget forecast set to lovv and the fourth quarter for Fiscal Year 2006 was booked to Fiscal Year 2007. Fav - Into Tech Operations $20,178 and Telephone Communications $3,848 are the result of budget allocations being over estimated. Transfers 56,165.00 181,165.00 174,485.07 6,679.93 3.69% Fay - Operating Transfers Out $6,680 is offset set in the Drain Equipment line dent for the Chapter 4 8. 18 drain payment of principal and interest on the drain storage building. $ 5,209,913.00 $ 6,084,890.41 $ 5,500,137.38 $ 484,753.03 7 9/% Total Department total $ 5,209,913.00 $ 6 084.890.41 $ 5,600,137 38 $ 484,753.03 7.9i% 11/29/2007 (73,179.09) (11,759.78) 171,172.00 172,775.24 Corporation Counsel Controllable Personnel Controllable Operating $ 1,451,994.00 $ 1,463,165.05 $ 1,287,880.83 $ $ 2,018,313.00 $ 2,004,163.49 $ 1,996,566.31 $ 49,893.00 58,768.25 47,156.12 Internal Support Expenditures 214,159.00 230,387.52 239,040.68 $ 7,857,193.00 $ 8,061,731.09 $ 7,910,354.38 $ 151,376.71 1.88% COUNTY OF OAKLAND FY 2907 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 450,940.16 19,981 89 Administration Controllable Personnel Controllable Operating Internal Support Expenditures $ 2,030,679.17 $ 2,103,858.26 $ $ 2,025,904.00 223,373.00 248,412.00 260,171.78 468,874.00 470,922.05 $ 2,718,151.00 $ 2,750,013.22 -3.60% - (Unfav.) Fringe Benefits due to budgeted County average vs actual illustrated rates. -4.73% - (Unfav) Professional Services due to under appropriation for Lobbyists offset by favorable Office Supplies, Advertising, Mileage, Workshops and Meetings and Travel & Conference due to in-house teleconferences minimizing the need for travel thus reducing costs. 4.24% - Favorable I.T, Operations. Charges incurred were less than anticipated. $ 2,814,970.20 $ (64,956.98) -2.36% 717,868.84 398,690,80 438,673.92 Emergency Response & Preparedness Controllable Personnel $ 715,470.00 $ Controllable Operating 265,090.00 Internal Support Expenditures Transfers Out $ 722,789 41 3/5,404.76 426,546.07 12,127.85 -0,69% (Unfav.) On Call due to severe weather during non-working hours. 5.84% - Favorable Maintenance Contract due to previous preventative maintenance on tornado sirens. Also favorable Communications due to delayed corncast internet installation, 2.76% - Favorable I.T. Operations. Charges incurred were less than anticipated. 424,123.00 (4,920.57) 23,286.04 Auditing Controllable Personnel Controllable Operating Internal Support Expenditures $ 1,404,683.00 $ 1,555,233.56 $ 1,524,740.24 $ 30,493.32 $ 1,253,602.00 $ 1,253,098.81 $ 1,096,515.84 $ 27,130.00 37,291.00 30,340.70 161,024.29 11,150.95 1.96% 12.50% - Turnover 18.64% - Favorable Professional Services for Cash Register monitoring; project to continue in FY 2008. 6.80% - Favorable I.T. Operations. Charges incurred were less than anticipated. 156,582.97 6,950.30 175,284.22 11.98% 7,597.18 0.38% - Turnover 11,612.13 19.76% - Favorable due to budetary constraints, arid the advantage of utilizing several in-house teleconferences to minimize the need for travel to conferences, including reduced costs for mileage. (8,653.16) -3.76% - (Unfav.) Telephone Comm. ($3,779), 1.1. Operations ($2,911), Mail Room ($1,045), Convenience Copier ($1,744) due to under appropriated allocation offset by Favorability in Print Shop $815. $ 2,293,319.26 $ 2,282,763.11 $ 10,556.15 0.46% Department Total Controllable Personnel Controllable Operating Internal Support Expenditures Transfers Out $ 2,282,365.00 $ 6,013,379.00 565,486 00 1,278,328.00 0 $ 6,005,810.31 743,162.05 1,312,758.73 0 $ 5,919,729.82 713,073.36 1,277,551.20 0 $ 86,080.49 30,088.69 35,207.53 1,43% 4.05% 2.68% 11/30/2007 Administration Personnel Expenditures $ 356,511.00 $ 356,511.00 $ 372,713.65 $ Operating Expenditures Internal Support Expenditures (16,202.65) (1,135.85) (20.20) 8,588.00 8,646.00 9,781.85 8,438.00 8,438.00 8,458.20 46,323.00 42,813.00 29,910.22 133,199.00 134,640.28 2,445.00 130,142.30 2,445.00 COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -4.54% Unfav. Fringe Benefits.As part of County practiceFringe Benefits are budgeted at a County average, However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employee. -13.14% Unfav. Travel Conference. County involved in providing presentations on Business Continuity Planning. Offset by favorability in Operating expenditures within the department -0.24% Fay Mail Room $400 and Print Shop $70 based upon usage offset by Unfav. Telephone ($490) no appropriation within the division. Correction made for FY 2008. $ 373,537.00 $ 373,595.00 $ 390,953.70 $ Purchasing Personnel Expenditures $ 1,121,082.00 $ 1,149,103.75 $ 1,057,701.65 $ Operating Expenditures Internal Support Expenditures Transfers $ 1,300,804.00 $ 1,329,002.03 $ 1,220,199.17 $ 108,802.86 Equalization Personnel Expenditures $ 7,497,844.00 $ 7,493,175,57 $ 7,363,613.07 $ 129,562.50 Operating Expenditures 220,742.00 259,024.68 130,698.75 128,325.93 Internal Support Expenditures 1,524,618.00 2,284,959.58 1,883,214.97 401,744.61 13,940.00 13,940.00 $9,252,204.00 $10,051,090.83 $ 9,391,466.79 $659,633.04 Fay. Salaries $136,600 due to vacancies, OT $5,900 offset by Unfav. Fringe Benefits ($12,946). As part of County practice Fringe Benefits are budgeted at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employee. 49.54% Fay. Mileage $40,100 employees assigned close to home, Professional Services $49,700 Tax Tribunal cases handled through litigation and settlements and Office Supplies $13,800 based upon actual usage and prudent management. 17.58% Fay. IT Operations $361,900, Mail Room $6,000 Micrographics $18,000 and Print Shop based upon actual usage. 0.00% 6.56% 11/29/2007 (17,358.70) 91,402.10 12,902.78 4,497.98 Transfers -4.65% 7.95% 30.14% 3,34% 8.19% 1.73% Fay. Salaries $72,700 due to vacancies and Fringe Benefits $32,200 offset by Untav Overtime ($13,500) due to upgrade of People Soft. Fay. Outside Printing $1,800, Prof. Services $3,400 and Exp. Equip $1,000 actual usage,Workshop/Meetings $6,700. Management decision to reduce costs. Fay. Equip Rental Costs based upon actual charges. 4:a Fiscal Services Personnel Expenditures Operating Expenditures Internal Support Expenditures 165,135.81 2,167,818.91 7,775,578.75 $ COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 5,452,287.00 $ 5,518,119.02 $ 5,442,624.03 $ 138,240.00 163,351.00 1,362,789,00 2,113,249.71 $ 6,953,316.00 $ 7,794,719.73 $ 75,494.99 (1,784.81) -1.09% (54,569.20) -2.58% 19,140.98 0.25% Fav. Salaries $52,800 due to vacancies and overtime 836,700 based upon prudent usage offset by Unfav, Fringe Benefits ($14,000). As part of County practice Fringe Benefits are budgeted at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employee. Unfav.Periodicals, Books Subscriptions. Expenditure previously budgeted in Membership, Dues and Publications. Unfav. Info Tech Operations ($52,900) due to the upgrade of People Soft and Outlook Soft systems. 1.37% 11/2912007 en Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Support Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers EXPLANATION OF SIGNIFICANT VARIANCES Unfav. due to County practice to budget Fringe Benefits at the County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. Fay, due to less travel and conference. Fay. due to motorpool and telephone communication charges, offset by unfav. mailroom charges. COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT $ 195,895.00 $ 195,895.90 $ 203,719,10 $ (7,824.10) -3.99% 2,600.00 2,604.00 364.00 2,220.00 85.25% 14,697.00 16,249.03 14,255.80 1,993.23 12.27% $ 213,192.00 $ 214,748.03 $ 218,358.90 $ (3,610.87) -1.68% $ 1,216,033.00 $ 1,230,468.36 $ 1,214,834.47 $ 15,633.89 1.27% 38,515.00 56,675.00 70,283.48 (13,608.48) -24.01% 1,239,219.00 '1,346,810.44 1,133,934.62 212,875.82 15.81% 0.00% $ 2,493,767.00 $ 2,633,953.80 $ 2,419,052,57 $ 214,901.23 8.16% Fav. due to turnover and overtime. Fav. equipment replacement and maint. contract for record retention. Unfav. due to mailroom software purchase and PA system rental. Fay. due to less micrographics and reproduction for Record retention than anticipated. Department Total Personnel Expenditures $ 1,411,928.00 $ 1,426.363 36 $ 1,418,553.57 $ 7,809.79 Operating Expenditures 41,115.00 59,279,00 70,667.48 (11,388.48) -19.21% Internal Support Expenditures 1,253,916.00 1,363,059.47 1,148,190.42 214,859.05 15.76% Transfers - - - - -2.90% $ 2,706,959.00 $ 2,848,701.83 $ 2,637,411.47 $ 211,290.36 7.42% 11130/2007 • Administrative Personnel Expenditures 195,895.00 $ 195,895.00 $ 203,719.10 $ (7,824.10) Operating Expenditures 2,600.00 Internal Support Expenditures 14,697.00 2,604.00 16,249.03 384.00 2,220.00 14,255.80 1,993.23 Support Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,411,928.00 $ 1,426,363.36 $ 1,418,553.57 $ 41,115.00 59,279.00 70,667.48 1,253,916.00 1,363,059.47 1,148,190.42 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 7,809.79 0.55% (11,388.48) -19.21% 214,869.05 15.76% -2.90% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -3.99% Unfav, due to County practice to budget Fringe Benefits at the County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 85.25% Fav. due to less travel and conference. 12.27% Fav. due to motorpool and telephone communication charges, offset by unfav. mailroom charges. Transfers $ 213,192.00 $ 214,748 03 $ 218,358.90 $ (3,610.87) -1.68% $ 1,216,033.00 $ 1,230,468.36 $ 1,214,834.47 $ 15,633.89 1.27% Fav. due to turnover and overtime. 38,515.00 56,675.00 70,283.48 (13,608.48) -24.01% Fav. equipment replacement and maint. contract for record retention. Unfav. due to mailroom software purchase and PA system rental. 1,239,219.00 1,346,810.44 1,133,934,62 212,875.82 15.81% Fay. due to less micrographics and reproduction for Record retention than anticipated. 0.00% $ 2,493,767.00 $ 2,633,953.80 $ 2,419,052.57 $ 214,901.23 8.16% $ 2,706,959.00 $ 2,848,701.83 $ 2,637,411.47 $ 211,290.36 7.42% 11/30/2007 Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures Operating Expenditures Internal Support Expenditures 387,655.09 $ 4,490.09 48,288.47 ---------- 440,433.65 $ (1,431.65) -0.33% 309.91 0.08% 5,038.91 (6,780.47) -16.34% 52.88% - Fay. Appraisal Fees $2,017 based on level of property sales and purchases, fay, Travel & Conference $1,843, and Membership Dues $1,000. - Unfav. Information Technology Operations costs. COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES FACILITIES MANAGEMENT ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 375,465.00 $ 387,965.00 $ 9,529.00 41,508.00 41,508.00 $ 426,473.00 $ 439,002,00 $ $ 980,101 00 $ 967,601 .00 $ 116,600.00 116,688.00 86,588.00 89,387.21 $ 1,183,289.00 $ 1,173,676.21 $ 944,906.45 $ 112,010.00 82,029.37 -- 1,138,945,82 $ 34,730.39 2.96% Fav. Salaries, Overtime, and Fringe Benefits resulting from productive time charged to the Airport T-11angar Capital Project. - Unused Expendable Equipment $2,000 and fay. Professional Services $3,183 based on the level of preliminary Capital Project costs experienced. - Fay. information lechnology Operations $4,766, Motor Pool $1,053, and Print Shop costs $976 based on divisional requirements for these Internal Support operations. 9,500.00 22,694.55 2.35% 4,678.00 4.01% 7,357.84 8,23% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $1,355,566.00 $ 1,355,566.00 126,100.00 126,217.00 128,096,00 130,895.21 $1,609,762.09 $ 1,612,678.21 $ 1,332,561.54 $ 23,004.46 1.70% 116,500.09 9,716.91 7.70% 130,317.84 577.37 0.44% $ 1,579,370,47 $ 33,298.74 2.06% 11/21/2007 •Iz% Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures • HRIS & Recruitment Personnel Expenditures 301,394.00 501,428.00 463,284.66 6,333.00 12,806 05 37,428.38 $ 946,571.00 $ 1,155,637.40 $1,064,935.24 $ 90,702.16 Adjustment in salaries and fringe benefits to reflect transfer of Employee Benefits unit from General Fund to the Fringe Benefit Fund as part of the FY 2007 Adopted Budget, was inadvertently omitted when the final Adopted Budget was loaded into the Financial System. $1,355,300.00 $ 1,338,168.59 $ 952,090.99 $ 386,077.60 28.85% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 638,844.00 $ 641,403.35 $ 564,222.20 $ 77,181.15 12.03% Turnover fay. $78,027, offset by unfav. OT ($846), which was not budgeted, but necessary for union contract preparations, FOIA requests and work related to ESP Program. 38,143.34 7.61% Favorability primarily in the estimate of Legal Services billings for the year $12,123 and Professional Services $6,720. No expense incurred for employee medical exams ADA - $2,000 and Workshops and Meetings - $1,000. Other favorable variances are due to less than anticipated usage for Fees-Per Diem (fewer meetings) $9,231, Membership Dues $1,604, and Travel and Conference $5,595. (24,622.33) -192.27% Significant variance due to change in billing for Mailing. Late in 3rd quarter the department changed office procedures to have all charges for these accounts go to the Administration Division as activity often interchangeable between divisions and difficult to track. 7.85% $ 1,472,587.00 $ 1,497,137.99 $1,517,917.80 $ (20,779.81) -1.39% OT unfav, due to implementation of Recruitment Module, screening for Wellness Program, and preparation for move to new ECU building. Operating Expenditures 194,94/.00 222,243.20 137,721.43 84,521.77 38.03% Primarily due to Recruitment Expense favorable $65,417 and Examination Materials favorable $22,241 as turnover is significantly lower for the County overall and the number of open exams was less. Internal Support Expenditures Transfers Out Compensation & Benefits Personnel Expenditures 751,262.38 755,282.67 (4,020.29) -0.54% Favorable variance of $16,639 due to shifting of Mail room charges to Administration Division; use of Print Shop less than anticipated $10,534, offset by unfav. in Info Tech Operations ($30,469) due to implementation of Recruitment Module and Convenience Copier usage greater than anticipated ($902). 4,000.00 4,000.00 Funds transferred from anticipated favorability In the division to Facilities Project Work Order for electronic work for voice/data reconfiguration in Labor Relations unit. $ 2,168,025.00 $ 2,474,643.57 $2,414,921,90 $ 59,721.67 2.41% 500,491.00 11/29/2007 $3,034,230.99 $ 442,478.94 12.73% 813,890.29 157,785.91 16.24% 995,239.78 (26,509.35) -2.74% 4,000.00 0.00% $1,367,512.92 $ 423,331.67 23.64% 35,120.80 14.16% Computer Research Service fay. $22,000 as purchase of salary,survey and compensation tool to provide more cost effective method for continuous updated salary information for local, state and national labor market held over to FY 2008. Funds have been included in carry forwards. Favorability also includes Membership Dues $5,065, Travel and Conference $6,772 and commodities for Office Supplies $2,000 and Equipment Expense $3,065 as usage was less than anticipated. 2,133.27 1,04% Mail room charges reflected in Administration Division $3,314; Copier fay. $562 and Print Shop fay. $3,303 as usage was less than anticipated; offset by unfav. Telephone Communication charges ($5,046), which reflects higher usage than anticipated. Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 212,893.20 202,528.73 225,954.00 248,014.00 204,662 00 204,662.00 $ 1,785,916,00 $ 1,790,844.59 $ 3,466,731.00 722,295.00 711,486.00 $ 3,476,709.93 971,685.20 968,730.43 4,000.00 FY 2007 ACTUAL ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT FAVORABLE (UNFAVORABLE} PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $4,900,512.00 $ 5,421,125.56 $4,847,310.06 $ 573,755.50 10.58% 11/29/2007 01 Operating Expenditures 4,741,747,00 5,356,132.23 5,392,509.03 (36,376.80) Internal Support Expenditures Transfers Out 3,231,261.00 4,505,675.34 255,539.00 4,569,579.95 (63,904.61) 449,389.81 (193,850.81) COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 201,148.00 $ 201,148.00 $ 193,024.31 $ 8,123.69 9,612,646.00 11,873,028.90 10,198,844.93 1,674,183.07 4.04% Fav. Fringe Benefits, as County practice is to budget fringes based on County average. However, departments are charged based on the actual Illustrative rates, coverage and - benefits for the individual employees. 14.10% Favorable costs for Private Institutions (Michigan Department of Human Services) for neglected and abused wards of the court. Costs Incurred are based on caseload, difficulity of care, and treatment of services (counseling, drug screening, - etc.) ordered by the Court. Internal Support Expenditures Transfers Out 6,872.00 6,872.00 7,019.66 (147.66) -2.15% (Unfav) Telephone Communications due to under appropriated - allocation. $ 9,820,666.00 $ 12,081,048.00 $ 10,398,888.90 $ 1,682,159.10 13.92% Health Personnel Expenditures $ 25,037,810.00 $ 24,999,472.43 $ 23,693,093.56 $ 1,306,378.87 5.23% - Turnover -0.68% (Untay) Vaccines ($397,840) as Health Division now purchases rabies vaccines and vaccines for children, which once were provided by the State offset by increase in revenue for vaccines. (Unfav) Medical Supplies ($234,787) due to price increase and restocking of supplies. Offset by Fav. Lab Supplies $31,900, TB Cases Outside $5,000, Expendable Equipment Expense $26,750, and Personal Mileage $57,850, Also included Fay. Satellite Centers $263,050, which by law 112 of convention facility money (hotels and liquor monies) Must go to substance abuse programs. Favorable Interpreter Fees $211,700, due to use of nextel phones to call phone - interpreter services versus using an on-site interpreter. -1.42% (Unfav) Radio, Telephone, and I.T. Operations incurred due to - charges more than anticipated. The Amended Budget includes a Grant match transfer for the JAWS-Drug Policy Grant Hes. #07007 $83,059 and the Transfer of Nurse Family Partnership per Res. #06200 $172,480. The FY2007 Actual includes a transfer for additional funding from the Health Div to Substance Abuse grants to cover expenditures, $ 33,010,818.00 $35,116,819.00 $ 34,104,572.35 $ 1,012,246.65 2.88% aildren's Village —.4 11/30/2007 (21,153.65) COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Personnel Expenditures Operating Expenditures -0.41% - -17.56% $ 12,290,491.00 $ 12,633,081.00 $ 12,684,708.77 $ (51,627.77) 3,557,851.33 4,182,471.02 (624,619.69) Favorable Emergency Salaries usage offset by (Unfav) Fringe Benefits and Overtime. (Unfav) Teachers Service and Expense due to fiscal years overlapping offset by favorability in Adjustment of Prior Years Revenue. $ 3,515,304.00 Internal Support Expenditures Transfers Out 2,235,433.00 2,305,798.85 2,326,952.50 2,144.00 -0.92% (Unfav) Radio Communications due to under appropriated - allocation. - Res. #07106 JARG (Juvenile Accountability Grant) 2,144.00 $ 18,041,228.00 $ 18,498,875.18 $ 19,196,276.29 $ (697,401.11) -3.77% Department Total Controllable Personnel Controllable Operating Non-Controllable Operating Transfers Out $ 37,529,449.00 17,869,697.00 5,473,566.00 $ 3/833,/01.43 $ 36,510,826.64 20,787,011.56 19,773,824.98 6,818,346.19 6,903,552.11 257,683.00 451,533.81 $ 1,262,874.79 3.34% 1.013,186.58 4.87% (85,205.92) -1.25% (193,850.81) 100.00% $ 60,872,712.00 $ 65,696,742.18 $ 63,699,737.54 $ 1,997,004.64 3.04% Ul ft 111'30/2007 Operating Expenditures Internal Support Expenditures COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Public Services - Admin. Personnel Expenditures $ 179,518.00 $ 179,518.00 $ 187,045.39 $ 2,018.67 2,781.33 6,167.00 6,157.00 6,121.04 35.96 .4.19% - Unfav. Fringe Benefits due to County practice of budgeting fringes at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 57.94% - Fay. Travel & Conference $1,337, Special Event Program $852, Membership Dues $293 and Office Supplies $300 due to conscious effort to keep costs down. 0.68% - Fay. Print Shop $36 due to lower than anticipated use. (7,527,39) 4,800.00 4,800.00 $ 190,475.00 $ 190,475.00 $ 195,185.10 $ (4,710.10) -2.47% Veterans' Services Operating Expenditures 213,550.00 Internal Support Expenditures 1,597,515.40 $ (16,985.68) -1.07% - Unfav. Fringe Benefits due to County practice of budgeting fringes at a County average. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. 225,775.00 215,901.31 9,873.69 4.37% - Fay. Soldier Burial $7,787 and Soldier Relief $3,876 due to lower than anticipated veteran burials and Emergency Relief, offset by Unfav. Travel & Conference ($1,899) due to cuts in funding from the Michigan Department of Military and Veterans Affairs (DMVA) for the Michigan Association of County Veterans Counselors (MACVC) training conference. 240,285.06 4,052.15 1.66% - Fay. Info Tech Operations $4,964 due to lower than anticipated use partially offset by Unfav. Print Shop ($1,192) due to higher than anticipated use, Personnel Expenditures $ 1,595,750.00 $ 1,580,529.72 243,488.00 244,337.21 Transfers - 0.00% $ 2,052,788.00 $ 2,050,641.93 $ 2,053,101.77 $ (3,059.84) -0.15% 11/29/2301 ETS * See related revenue offset. Community Corrections Personnel Expenditures Operating Expenditures Internal Support Expenditures t ransfers COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 3,337,041.00 $ 3,345,807.61 $ 3,491,416.39 $ (145,608.78) -4.35% - Unfav. Salaries due to an employee on long-term disability and Overtime due to weekend programs and Fringe Benefits due to them being budgeted at a County average. 823,622.00 1,101,475.96 943,046.64 158,429.32 14.38% - Fav. Contracted Services $130,000 (see offset in Transfers out). Fay. In various other operating expenditures due to conscious effort to keep costs down. 523,145.00 710,295.11 695,730.16 14,564.95 2.05% - Fav. Info Tech Operations $23,905 due to lower than anticipated use partially offset by various Unfav. Internal Services due to higher than anticipated use. 105,412.00 438,721.62 (333,315.62) 0.00% - Unfav. Transfers ($333,316) See offset in Contractual Services. $ 4,683,808.00 $ 5,262,990.68 $ 5,568,920.81 $ (305,930.13) -5.81% MSU Ext. - Oakland County Personnel Expenditures $ 774,766.00 $ 780,945.60 $ 765,545.89 $ 15,399.71 1.97% - Turnover Operating Expenditures 87,853.00 88,172.00 67,865.68 20,306.32 23,03% - Fay. Car Allowance $4,491, Membership Dues $350, Professional Services $5,150, Special Event Program $3,633 and Workshops & Meetings $2,934 due to conscious effort to keep costs down. Fay. Computer Supplies $350, Other Expendable Equipment $357 and Office Supplies $948 due to lower than anticipated use. Internal Support Expenditures 339,845.00 344,602.16 327,891.21 16,710.95 4.85% - Fay. Convenience Copier $7,029, Info Tech Operations $8,424 and Print Shop $1,576 due to lower than anticipated use. $ 1,202,464.00 $ 1,213,719.76 $ 1,161,302.78 $ 52,416.98 4.32% LT1 * See related revenue offset. 11/29/2007 Medical Examiner Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Animal Control Personnel Expenditures 760,683.00 865,193.62 859,246.22 728,102.02 (29,053.07) 514,219.00 699,048.95 99,180.00 99,180.00 Internal Support Expenditures T ransfers -4.16% - Unfav. Motorpool ($17,330) due to an increase in charges and price of gas, Radio Communications ($16,908)due to under appropriated allocation, partially offset by Fav. Info Tech Operations $8,462 due lower than anticipated use. COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2007 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 3,417,937.00 $ 3,505,748.25 $ 3,322,009.18 $ 183,739.07 5.24% - Turnover 633,010.00 633,421.64 723,954.18 (90,532.54) -14.29% - Unfav. Laboratory Fees ($141,231) due to increase in material costs partially offset by Fay. Transportation Service $35,330 due to less bodies being transported which is contingent on caseload and Training $10,492 due to staffing shortage. Operating Expenditures 133,893.00 6,948.40 0.69% - Fav. Info Tech Operations $5,364 and Equipment Rental $3,963 due to lower than anticipated usage partially offset by Unfav. Telephone Communications ($2,598) and Print Shop ($873) due to higher than anticipated use. $ 4,811,630.00 $ 5,004,363.51 $ 4,905,208.58 $ 99,154.93 1.98% $ 1,754,363.00 $ 1,790,336.75 $ 1,821,010.66 $ (30,673.91) -1.71% - Unfav, Salaries, Overtime and the Fringe Benefits that go with them due to additional staffing for the Shelter on Saturday and special adoption events on the weekends. 154,907.00 158,412.08 (3,505.08) -2.26% - Unfav. Special Event Program ($8,067) due to providing food to prisoners in the Trusty Program, Animal Supplies ($7.292) due to an increase in supplies, food and litter for impeunded dogs and cats at the Shelter, Charge Card Fee ($1,200) as a result of an increase usage of credit cards used to adopt animals partially offset by Fay. Medical Supplies $10,110 as a result of working with vendors for price breaks and Professional Services $3,319 due to less livestock impounded. $ 2,402,475.00 $ 2,743,472.70 $ 2,806,704.76 $ (63,232.06) -2.30% • r.l•pnile Offset. 11129/20 Circuit Court Probation Personnel Expenditures Operating Expenditures 44,838.00 Internal Support Expenditures 752,031.69 728,500.66 749,133.00 23,531.03 - $ 44,925.00 - $ 40,432.46 4,492.54 $11,182,885.93 2,253,476.60 3,621,665.74 204,592.00 $11,184,542.91 $ 2,151,631.02 3,585,875.37 537,907.62 (1,656.98) 101,845.58 35,790.37 (333,315.62) -0.01% 4.52% 0.99% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 10.00% Fay. Travel and Conference $2,990 and Computer Supplies $1,518 due to conscious effort to keep costs down. 3.13% Fay. info Tech Operations $22,288 and Print Shop $2,534 due to lower than anticipated use, partially offset by Unfav. Convenience Copier due to higher than anticipated use. $ 793,971.00 $ 796,956.69 $ 768,933.12 $ 28,023.57 3.52% Department Total Personnel Expenditures $11,059,375.00 Operating Expenditures 1,941,566.00 Internal Support Expenditures 3,136,670.00 Transfers $16,137,611.00 $17,262,620.27 $17,459,956.92 $ (197,336.65) -1.14% al See related revenue offset. 11/29/2007 .dministration Personnel Expenditures Operating Expenditures $ 1,313,156.00 463,434.00 $ 1,311,665.00 $ 1,264,628.78 $ 47,036.22 465,382.04 268,645.95 196,736.09 3.59% 42.27% Internal Support Expenditures 127,843.00 136,938.59 123,083.85 $ 1,904,433.00 $ 1,913,985.63 $ 1,656,358.58 'Panning and Economic Development Services Personnel Expenditures $ 3,488,172.00 $ 3,480,750.32 $ 3,449,050.46 Operating Expenditures 713,775.00 1,254,597.94 722,978.44 $ 257,627.05 13.46% $ 31,699.86 0.91% 531,619.50 42.37% Internal Support Expenditures 768,849.00 866,851.26 868,093.87 (1,242.61) -0.14% $ 4,970,796.00 $ 5,602,199.52 $ 5,040,122,77 $ 562,076.75 10.03% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Turnover; and salaries and fringe benefits charged to Brownfield grant. Fay. Operating costs, primarily Professional Services, Advertising, Printing, Travel & Conference, Legal Services and Information Supplies for update of the Solid Waste Management Plan $129,204 due to pending reformatting of plan guidelines by the State, and for the NO HAZ Program $40,223 based on program coliecton activity. NO HAZ Program expense is fully reimbursed by participating member communities. Program favorability is largely offset by reduced program revenues (see revenue forecast for explanation). Also, fay. Professional Services $31,463 based on level of services required for promotional activities. 13,854.74 10.12% - Fay. Print Shop, IT Operations and Mail Room costs for Solid Waste Management Plan update and NO HAZ Program (see above). Turnover. Fay. Professional Services $402,543 includes carry-forward of $325,106 to FY 2008 for projects not yet completed, and $77,437 for other promotional projects, based on lower than expected pricing for production of street maps and atlases, delay of local wage and salary survey, and reduced usage of services to research international target companies for the Emerging Sectors Program (ESP); Fay. Outside Printing $64,750 due to exclusive use of the County's Print Shop; fay. Business Recruitment $110,784 based on carry-forward to the FY2008 Budget for trade missions for the ESP; fay. Drafting Supplies & Maps $8,383 and Travel & Conference $8,076. Favorability is partially offset by unfav. Advertising ($45,439) for increased promotional activities for both ESP and regional business development; Freight & Express ($4,009) for international shipment of presentational and marketing materials for ESP; Membership Dues and Periodicals Books and Subscriptions ($13,231) in total, for trade association memberships and publications of ESP industry target areas; and Personal Mileage ($5,020) for local development activities, LInfav. Convenience Copier ($2,936) and Telephone Communications ($2,847) for increased economic development activities; partially offset by fav. Operations $1,847, Micrographics and Reproduction $1,687, and Mail Room costs $982. 12/312007 $ 25,620.00 $ 25,620.00 2,606.91 $ 23,013.00 89.82% - Budgeted provision for unallowable Federal and State Workforce Development grant costs was riot fully required. $ 25,620.00 $ 25,620.00 $ 2,606.91 $ 23,013.09 89.82% COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES :ommunity and Home Improvement Personnel Expenditures Operating Expenditures Transfers Vorkforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures 352,722.00 352,722.00 - $ 352,722.00 $ 352,722.00 $ 0.00% - County Grant Match required for HOME Investment Partnership Grant. 0.00% $ 4,826,948.00 1,177,209.00 896,692.00 lepartment Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 4,818,035.32 $ 4,716,286,15 $ 101,749.17 1,719,979.98 991,624.39 728,355.59 1,003,789.85 991,177.72 12,612.13 352,722.00 352,722.00 2.11% 42.35% 1.26% 0.00% $ 6,900,849.00 $ 7,894,527.15 $ 7,051,810.26 $ 842,716.89 10.67% 12/3/2007 55,000.00 100.00% 1,700.00 100.00% (2,111.73) -2.99% (697.00) -2.90% (5,402.75) -0.93% 0.00% 48,488.52 6.38% 72,811 73 24,697.00 584,402.75 30,000.00 711,911.48 Increase in dues - Increase in dues Increase in dues COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2007 FAVORABLE ADOPTED ADJUSTED ACTUAL !UNFAVORABLE) PERCENT EXPLANATION INON-DEPARTARTMENT APPROPRIATIONS I COUNTY OPERATIONS County Expenditures Insurance Fund $ 256,844.00 $ 256,844.00 $ 134,475.00 $ 122,369.00 47.64% Insurance premium costs did not increase as anticipated. Insurance Surety Bonds 16,900.00 16,900.00 2,530.00 14,370.00 85.03% . Logos and Trademarks - 20,000.00 29,828.00 (9,828.00) -49.14% Road CommissionlCurrent Drain Assessment 1,306,536.00 1,306,536.00 1,252,864.69 53,671.31 4.11% . Road Cornrnission‘Tri Party Agreement 1,553,333.00 4,250,000.00 3,874,875A10 375,125.00 8.83% Variance is balance due on costs associated with Northwestern Hwy • extension projecl. Senior Citizen Prescriptions 150,000 00 150,000 00 - 150,000.00 100.00% Favorable due to program termination. Equipment - 400,000 00 563,205.80 (163,205 BO) 40.80% Radios for non-public safety. 1 ransfer to C,MHA 9,620,616.0 9,620,616.00 9,620,616.00 - 0,00% Total $ 12,904,229 00 $ 16,020,806.00 $ 15,478,394.49 $ 542,501.51 339% COUNTY BUILDINGS $ 3,325,393.00 $ 2,626,482.76 $ 2,602,602 96 $ 23,879.80 0.91% STATE AND FEDERAL - COUNTY ASSOCIATIONS Area Wide Water Quality $ 55,00060 $ 55,000.00 Assoc of Metro Sewage Agencies 1,700.00 1,700,00 Michigan Assoc. of Counties 70,700.00 70,700.00 National Assoc. of Counties 24,000.00 24,000.00 S.E.k1C.O.G. 579,000.00 579,000.00 Traffic Improvement Association 30,000.00 30,000 00 Total $ 760,400.00 $ 760,400.00 $ SUNDRY EXPENSE $ 300,000 00 $ 300,000 00 $ 48,117.39 251,882.61 83.96% RFSERVED FOR TRANSFERS Expenditures Administrative Leave $ (300,000.00) $ 275,464.89 $ 275,464 89 100.00% Increased employees using Administrative leave which results in savings Basic Readjustment 351,220.00 351,220.00 $ 351,220.00 100.00% Budget Task _ - - Classification and Rate Change 349,452,00 313,291.00 313,291.00 100.00% Contingency 339,158.00 464,946.00 464,946.00 100.00% Emergency Salaries 1,305,500.00 733,949.98 733,949.98 100.00% Grant Match 2,954,771.00 1,415,018.00 1,415,018.00 100.00% Into Tech Development 6,033,819.00 547,576.53 547,576.53 100.00% Legislative Expense 180,500.00 85,500.00 85.500.00 100.00% Misc Capital Outlay 75,000.00 41,152.00 41,152,00 100.00% Overtime Appropriation 53,000.00 53,000.00 53,000.00 100.00% Workshops a n d Meetings 4,000.00 4,000.00 4,000.00 100.00% Salary Adjustment 000 0.00 - 0.00% Summer Employees Salary Appropriation 376,500.00_ 167,262.56 167,262.56 100.00% Total $ 11,722,920 00 ---$ 4,462,380.96 $ - $ 4,452,380.96 100.00% Transfers to Other Funds f TO 1..1301200 PERCENT 0.00% 0.00% 0.00% 100.00% 0.00% 0.07% -11.96% 0.00% 2.30% 0.00% 0.00% 0.00% 28.96% 0.00% -100 00% 1:00 0.60% EXPLANATION Payment on Env Int costs Project close-out Cost uf Union steward working on General Fund departments Program is self sufficient. TOTAL NON-DEPT. APPROPRIATIONS $ 127,773,812.00 $ 127,255,800.72 $ _121,322,400.26 $ 5,933,400.46 4.66% 1,000.00 $47,576,771.00 ,000.00 $50,096,748.63 Revenue Sharing Reserve Fund Jail Population Management Fund Capital & Cooperative Initiatives Revolving Fund Environmental Infrastructure Fund Debt Service - West Wing Refunding Debt Service - Computer Center Refunding Project Work Order Fund Bldg Auth Jail Renovation Visitation Project Fire Records Management Radio Col nmunications Information Technology CLEMIS Medical Care Facility Work Release/Jail Mgint Project Facilities Mainenance & Operations Oakland Enhancement Total COUNTY OF OAKLAND FY 2007 YEAR END REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2007 FAVORABLE ADOPTED ADJUSTED ACTUAL (UNFAVORABLE) 75,861,063.00 75,861,063.00 $ 75,861,063.47 $ (0.47) 1,198,475.00 1,198,475.00 1,198,475.00 _ 13,865,879 00 13,865,879 00 13,865,879.00 _ 100 0.00 7,324.85 (7,324 85) 1,463,763.00 1,463,763.00 1,463,762.50 0.50 1,082,463.00 1,082,463.00 1,081,687.50 775.50 400,0110.00 400,000.00 447,851.49 (47,851.49) 0.00 400,000.00 400,000.00 _ 401,940.00 501,940.00 490,390.00 11,550.00 0.00 250,000,00 250,000.00 _ 0.00 3,663,305.00 3,663,305.00 _ 1,619,000.00 1,619,000.00 1,619,000.00 - 2,812,587.00 2,134,053.00 1,516,072.19 617,980.81 0.00 600,000 00 600,000.00 _ 0.00 0.00 16,562 94 (16,562.94) 55,700.00 55,700.00 55,700.00 $ 98,760,870 00 $ 103,095,641 00 $ 102,481,373.94 $ 614,267.06 TRANSFER TO GENERAL PURPOSE FUNDS Public Health Fund Juvenile Maintenance Fund Social Welfare Fund $ 25,827,/74 00 $ 27,768,119.09 $ 26,793,936.70 $ 21,747,997.00 22,327,629.54 $47,467,233.58 $ 974,182.39 1,654,332.66 1,000 00 2,629,515.05 20,673,296.88 3.51% 7.41% 100.00% 5.25% TOTAL EXPENDITURES $ 175,350,533 00 $ 177,352,54935 $ 168,789,633.84 $ 8,562,015.51 4.83% 111) 11/301200 90.xfs FY 2007 BUDGET AMENDMENTS FY 2007 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 491,315,371.00 BUDGET AMENDMENTS M.R. #06185 - 1010512006 Sheriff - Patrol Contract with Oxford Twp, M.R. #06207 - 11/02/2006 County Clerk - Board of Canvassers with the City of Birmingham M.R. #06208 - 11102/2006 County Clerk - Board of Canvassers with the City of Farmington M.R. #06211 - 11/0212006 Public Service Medical Examiners Office - lnterlocal Agreement with Genesee County M.R. #06217 - 11130/2006 Health Division - MDEQ reimbursement M.R. #06223 - 11/30/2006 Circuit Court - SCA° Juvenile Drug Court M.R. #06226 - 11/30/2006 Sheriffs Office Prosecuting Attorney- NET Bryne Grant Acceptance M.R. #06238 - 12/1412006 Equalization - Holly Twp contract MR. #06252 - 12/14/2006 Sheriffs Office - ORV Safety Education Program M.R. #06256 - 12/14/2006 Sheriffs Office Franklin/Bingham Fire Dispatch M.R. #06229- 12/14/2006 County Clerk - Fee to Solemnize Marriages M.R. #06235 - 12/14/2006 Drain Commissioner Reorg $ (98,186.00) 350.00 175.00 $ 78,828.00 $ (45,870.00) $ 162,500.00 $ 23,674.00 $ 21,076.00 $ 24,150.00 12,000.00 5,357.00 500.00 4,720.00 M.R. #06254 - 12/14/2006 M&B FY 2006 Year End Report Encumbrances $ 435,186.35 Carry Forwards $ 3,588,632.69 Appropriation of Designation - Emergency Salaries $ 320,000.00 Apprcpriation of Designation - Hand Sanitizers 11,000.00 Appropriation of Designation - Fire Records Mgmt $ 100,000.00 Appropriation of Designation - Surveillance Cameras $ 400,000.00 Approp. of Designation - Non Public Safety Radios $ 250,000.00 Appropriation of Designation - Jail Mgmt System $ 600,000.00 Approp. of Designation - Personal Mileage increase 40,000.00 $ 5,744,819,04 TOTAL AMENDED BUDGET AS OF 12/31/2006 (1ST QUARTER) $ 497,249,464.04 MR. #07004 - 1118/2007 $ 144,600.00 Management and Budget Reimbursement Division - Replace Software M.R. #07008 - 2101/2007 $ 143.918.00 Sheriff - Patrol Contract with Orion Twp. FY 2007 BUDGET AMENDMENTS $ 70,572.00 2,000.00 8,000.00 $ 6,400.00 M.R. #07009 - 2/0112007 Sheriff - Patrol Contrac: with Independence Twp. M.R. #07006 - 2/01/2007 Library Board - Use of Library Funds for Travel and Conference M.R. #07039 - 3/2212007 Community Corrections G - reenhouse M.R. #07038 - 3/22/2007 Sheriff - Use of Forfeited Funds - Auto Theft Prevention Training M.R. #07047 - 3/22/2007 M&B FY 2007 First Quarter Report Appropriation of Designation - HR Legal Fees $ 200,000.00 Appropriation of Designation-IT Imaged Document Sys $ 500,000.00 Appropriation of Designation - IT Future Tech Replace $ 432,000.00 Adjust Revenue Est - Child Care Fund $ 1.546,167,00 Adjust Revenue Est - Income from Investments 20,000.00 Adjust Revenue Est - Equalization 21,997.00 Adjust Revenue Est - Audting Division $ (29,750.00) Adjust Revenue Est - Health Division (7,475.00) S 2,682,939.00 TOTAL AMENDED BUDGET AS OF 3/31/2007 (2ND QUARTER) $ 500,307,893.04 M.R. #07073 - 4/05/2007 18,296.00 Emerg Response and Preparedness - HME.P Grant M.R. #07071 -4/05/2007 2,700.00 Health Division - Fetal Infant Mortality Data Abstraction Grant M.R. #07062 -4/0512007 $ 148,200.00 Circuit Court - Use of Mediation Funds M.R. #07060 .4105/2007 S 1,000,000.00 District Court - Mainframe Enhancement Project M.R. #07061 -4/05/2007 $ 95,160.00 Circuit Court/Clerk - E-Filing System M.R. #07076 - 4126/2007 41,479.00 Sheriff - Fire Dispatch Standard Agreements April 1, 2007 - March 31, 2012 M.R. #07077 - 4/26/2007 19,810.00 Sheriff - OCC Police Dispatch Contract M.R. #07097 - 4/26/2007 40,000.00 Sheriff - Marine Safety Program Grant Acceptance M.R. #07095 - 4/26/2007 $ 125,000.00 Drain Commissioner Genesee County Water Supply Feasibility Study M.R. #07099 - 4/26/2007 99,760.00 Health Division - HPV Vaccine Fee M.R. #07117 - 5/10/2007 Drain Commissioner - Rouge River Public Education Program Grant Acceptance (31,120.00) M.R. #07166 - 7/19/2007 Sheriff- Acceptance of Global Arson Grant 4,000.00 FY 2007 BUDGET AMENDMENTS M.R. #07103 - 5110/2007 Sheriff - Use of Forfeited Funds M.R. #07104 - 5/10/2007 Sheriff - Patrol Contract for Paint Creek Trailways MSC #07105 - 5/1012007 Prosecuting Attorney - Use of Forfeited Funds for Healthy Communities M.R. #07141 - 6/1412007 Health Division - March of Dimes Transportation of Pregnant Women Grant $ 644,570.00 8,590.00 2,000.00 15,000.00 M.R. #07139 - 6/1412007 M&B FY 2007 Second Quarter Report Appropriation of Designation - IT Future Tech Replace. $ 1,289,483.00 Authorize Increased Transfer from DTRF/Tri party $ 750,000.00 Adjust Revenue Est - Property Tax Levy $ 2.120,300.00 Adjust Revenue Est - Reimbursement Judges Salaries $ (79,000.00) Adjust Revenue Est - Comm Corrections Fee income S 59,000.00 Adjust Revenue Est - Convention Facility Tax $ 523,820.00 Adjust Revenue Est - Equalization Division 13,940.00 $ 4,677,543.00 TOTAL AMENDED BUDGET AS OF 6/30/2007 (3RD QUARTER) $ 507,214,881.04 M.R. #07169 - 8/2/2007 Information Technology - Jail Visitation Project - Planned Use of Fund Balance $ 400,000.00 M.R. #07209 - 9120/2007 M&B FY 2007 Third Quarter Report Appropriation of Designation - IT Future Tech Replace. $ 1,297,222.00 Appropriation of Designation - HR Workforce Planning $ 22,000.00 Adjust Revenue Est - Sheriff Enhancement Revenue S 90,454.00 Adjust Revenue Est - Animal Control 25,000.00 Adjust Revenue Est - Comm Corrections SF Results $ 100,000.00 Adjust Revenue Est - State Court Equity $ 660,000.00 Adjust Revenue Est - Non Dept Sundry Prior Year Ref $ 372,200.00 Adjust Revenue Est - investment Income $ 387,400.00 $ 2,954.276.00 M.R. #07205 - 9/20/2007 Animal Control -Software - Planned Use of Fund Balance 99,180.00 M.R. #07213 -9/20/2007 Sheriff - Acceptance of VIPS Grant 7,532.00 M.R. #07226 - 9/20/2007 Criminal Justice Coor Council - Pilot Tethering Project - Planned Use of Funa Balance $ 150,000.00 M.R. #07 - 12/13/2007 M&B FY 2007 Year End Report Adjust Revenue Est - Sheriff Adjust Revenue Est - Property Tax Levy $ 660,000.00 $ 4,335,100.00 $ 4,995,100.00 TOTAL AMENDED BUDGET AS OF 9/30/2007 (YEAR-END) $ 515,824,969.04 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS SHERIFF'S OFFICE ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [SHERIFF AVIATION #68000 OPERATING REVENUES: Outside Revenue $0.00 $0.00 $0.00 $0.00 0.00% Inside Revenue $ 1,823,443.00 $ 1,823,443.00 $ 1,689,702.81 $ (133,740.19) -7.33% - Revenue billing to Sheriff General Fund based on actual costs of the fund which includes debt service payment for helicopters. Total Revenue $ 1,823 443.00 $1,823,443.00 $1,689,702.81 ($133,740.19). -7.33% Fav Insurance Premiums $151,900 offset by Unfav Fringe Benefits ($14,300) OPERATING EXPENSES $1,385.943.00 $138594300 $1,252,202.81 $133,740.19 9.65% - and Indirect Costs ($3,860) based upon actual diarges. NET INCOME (LOSS) BEFORE $437,500.00 $437,500.00 $437,500.00 $- 0.00% OPERATING TRANSFERS $437,500.00 $437,500.00 $437,500.00 $- 0.00% NON-OPERATING REVENUE $0.00 $0.00 0.00 $- 0.00% OPERAT ING I RANSFERS 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 $2378599 56 Total Net Assets - Ending $2,814,099.56 11/26/2007 171 1.27% - Increased Inmate Sales 29,800 offset by Unfav.Misc and indigent Recoveries ($11,300). 3.91% - Turover $47,700, Fay. inmate Recreational Supplies $5,800 Items purchased as needed and Outside Postage $3,000. Line item expenditure not utilized. 0.00% Increased investment base and increased interest rates. 0.00% 0.00% 0,00% 0.00% (.) tAl NET ASSL TS - BEGINNING 55,270.32 COUNTY OF OAKLAND FY 2007 YEAR END REPORT ENTERPRISE FUNDS SHERIFF'S DEPARTMENT ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ' JAIL INMATE COMMISSARY FUND I#59600) OPERATING REVENUE $ 1,447,411.00 $ 1,447,411 00 $ 1,465,778.98 $ 18,367.98 OPERATING EXPENSE $ 1,447,411.00 $ 1,447,411.00 $ 1,390,752.34 $ 56,658.66 NE I OPERATING INCOME (LOSS) - 5 75,026.64 5 75,026.64 NON-OPERATING REVENUE (EXPENSE.) $ $ 13,822.93 $ 13,322,93 TOTAL INCOME BEFORE CONT RIBUTIONS AND TRANSFE1-?S $ $ - $ 88,849 57 $ 88,849.57 TRANSFER OUT $ - $ - $. $ - CAPITAL CON IRIBUTION - - - TOTAL NET INCOME (LOSS) $000 $0 00 $88,849.57 $a8,8497 TOTAL NET ASSETS - ENDING $144.119.59 11/30/200 7 'MICROGRAPHICS FUND (#65480)1 REVENUES Outside $1,500.00 $7,500.00 $61,447.50 $53,947.50 913,630.00 913,630.00 594,472 67 (319,157.33) Inside Total Revenues OPERATING EXPENSES $921,130.00 $921,130.00 $655,920.17 ($265,209.83) 964,002.00 964,002 00 935,798.40 28,203.60 4,676.46 25,300.00 25,300.00 (20,623.54) -81.52% - Unfavorable Income from Investments due to a negative cash balance all year. NET NON-OPERATING REV ($1.7,572.00) ($17,572.00) 15215,2,0_1;W ($257,629.7 i) Reflective of Planned Use of Fund Balance to balance revenues to expenses REVENUE OVER (UNDER) EXPENDITURES MICROGRAPHICS.xis 11/2112007 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 719.30% - Favorable External Laminating and Photostats due to new agreements with . the Road Commission who purchases laminated documents. -34.93% - Unfavorable internal Copier Charges, Laminating, Microfilming, and Photostats due to a decrease in anticipated volume from county departuients. 2.93% - Favorable Indirect Cost allocation of $73,636, and Matedals and Supplies usage in the Micrographic operation of $51,068, offset by Unfavorable variance of ($42,605) in Fringe Benefits due to County practice that Frit ige Benefits are budgeted at a County Average. However, departments are charged based en actual illustrative rates, coverage and benefits for the individual employees. Also Unfavorable variance of ($10,350) due to the write off of uncollectable accounts receivable for Acxiom and cash of $8,250 will be transferred from Information Technology to cover the balance. Total Net Assets - Beginning $3813,820.28 Total Net Assets - Ending $113,618.51 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. K3TRF FUND 5-1-600 REVENUES Charges for Services Other Revenues $10,500,000.00 2,631,317 00 3,381,317.00 9,839,265.46 $5,665,482.97 6,457,948 46 $10,500,000.00 $16,165,462.97 Iota) Revenues ()PERM INC EXPENSES Administrative Expenses $ 581,317.00 $ 1,689,562./i $ 1,108,245.77 $ f3-,131,31 fob $13,887,-3 71-7.00 $26,004,726.43 $12 -123,411.43 581,317.00 261,565.00 $ (288,435.00) -52.44% REVENUE OVER (UNDER) EXPENDITURES Total Net Assets - Beginning Total Net Assets - Ending $11,187,957.87 $205,35-78,390.60 $216,546,348.47 $13,058,864.99 $0.00 $0.00 Ending FY 2006 Designated Fund Balance: Designated - Debt Service Designated - Projects Designated - Ueling Taxes Receivable Designated - Collection Fees Undesignated - Fund Balance Total Net Assets - Ending $83,252,451.36 3,485,319.00 120,643,607.57 9,164,970.54 COUNTY OF OAKLAND FY 2007 YEAR END DELINQUENT TAX REVOLVING FUND ENTERPRISE FUND TREASURERS OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 53.96% Fay due to Interest and Penalty receipts of $5,029,795 and Collection and Fees of 972,990. These amounts were offset by a unfavorable amount in Interest and Penalty Payments of ($337,322). 190.99% Fay. due to Income From Investments, Interest Credited, Interest Accrued, and Prior Years Adjustments, due to increasing ROI reflective of rising interest rates on investments, and other interest arid revenues accrued and credited. 87.34% 190.64% Unfav. primarily due to ech Development approved by 130G iri t-Y 2006 to re-write software for Delinquent Tax System ($211,481); and Interest Expense of ($825,000) under budgeted as interest expense rate are rising. Indirect Costs -transfer Out to Other Funds: General Fund - Collection Fees CF Other RGOC Tri-Party Agreement Work Release Facility Debt Svc Office Bldg Renovation Debt Svt 52-3 District Court Debi Service Total fransfer CUt to Other Funds Total Operating Fxpenses 550,000.00 3,200,000.00 2,100,000.00 1,500,000 00 1,900,000.00 1,900,000.00 1,400 000 00 12 000 000.00 $ 13,131,317 00 560,000.00 3,200,000.00 2,100,000.00 2,250,000.00 1.900,000.00 1,900,000.00 i,-00,000.00 12 750 000.00 $ 13,881,317.00 3,150,886.53 2,100,000.00 2,250,000.00 1,886,100.01 2,089,381.25 1 388 675.00 12 865 642 79 $ 14,816,770.56 (49,113.47) 0.00 0.00 (13,299.99) 189,381.25 01,326.0(31 115.642.79 $ 935,453.56 -1.63% 0.00% 0.00% -0.70% 9.97% 7-0.81% 0.91% 6.74% DTRF #51600 Quarterly Forecast xls I 113012001 rAKLAND COUNTY PARKS & RECREATION (50800) OPERATING REVENUE $ (16,331,873.00) $ (14,549,000.00) $ (12,959,297.96) $ 1,589,702.04 -10.93% $ 16,331,873.00 $ 14,549,000.00 $ 17,861,120.46 $ 3,312,120 46 2277% Fay Property Tax $350,200 increase in property values, Contributions $2,162,400 purchase of property for new parks (State funding), Income from Investments $717,700, Gain on Sale of Equipment $22,400 offset by Unfav. Delinquent Property Tax ($9,200). $ 4,901,822.50 - - $ $ 4,901,822.50 $ 81,412,330 82 $ 4,1401,822.50 - - $ 4,901,822.50 0.00% 0.00% COUNTY OF OAKLAND FY 2007 YEAR END REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 9,277.316.00 $ 9,260,716.00 $ 8,691,427,75 $ (589,288.25) -6.35% Fay. General Entrance Fees $313,438, Rental Units $43,100 Camping Fees $43,300 offset by Unfav. Greens Fees ($643,400), Golf Cart Rentals ($93,700), Commission Food Services ($96,700) and Camping Fees ($94,200) based upon attendance and usage due in part to the sluggish Michigan economy and normal summertime temperatures. OPERATING LXPENSF $ 25,609.189 00 $ 23,829,116.00 $ 21,650,725 71 5 2,178,990 29 9.14% Turnover $251,000, Electrical Services $300,700 and Natural Gas Services $141,800 actual usage and lower vendor pricing, Depreciation All Categories $564,400 less assets to depreciate then anticipated, Building Maintenance $348,900, Public Information $95,900 actual costs and a reduction in the number of items published, Indirect Costs $187,800 based upon cost study and grouped together Fay. Small Tools $456,300, Proprietary Equip $618,300 offset by Unfav. Expendable Equip ($343,500). Changes to be made to properly account for actual Small Tools and Proprietary Expendable Equip. expenditures. NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFER IN CAPI IAL CONTRIBUTION TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEGINNING I OTAL NET ASSETS - ENDING $86,314,153.32 11/30/2007 [DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES. Inside $2,844,803 CO $2,924,728.00 $3,263,926 72 $339,198.72 761,845 00 767,845.00 86,445.03 ($681,399.97) Outside OPERA TING EXPENSES 3,660,305.00 3,740,230.00 4,110,291 01 (370,061 01) COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 11.60% Fav - Equipment Rental $3,548 due to under estimate of billable equipment charges. Fay - Maintenance Contracts $18,003 the result of increased revenue for SCADA maintenance charges. Fav Rebilled Charges $2,019 for increase in rebilfs to Internal Departments. Fav - Reimbursement Building Space Cost $8,262 a rate adjustment was implemented for the pump maintenance building. Fav - Reimbursement General $293,518 the result of the Mapping Unit Operations allocation of salaries and equipment. Fay - Vehicle Rental $12,703 due to under estimate of billable vehicle hours. -88.74% Unfav - External Equipment Rental ($9,324) due to over estimate of billable equipment charges. Fav - External Maintenance Contracts $2,227 the result of increased revenue for SCADA maintenance charges, Unfav - External Rebilled Charges Revenue ($673,666) revenue is determined by rebillable repair jobs. Unfavorable amount offset by favorable Contracted Services. Total Revenue 3,612,648 00 3,692,673.00 3,350,371./5 (342,201 25) -9.27% -989% llnlav - Salaries ($220,767) and Fringes ($72,268) mostly the result of the Mapping Operations Unit offset by revenue in Reimbursement General. Unfav - Adjusted Prior Years revenue ($11,468) to adjust a Orion Township SCALA bill. Fav - Contracted Services $382,553 because of decrease in rebillable repairs. Unfav - Equip. Repair Motor Vehicle ($14,995) for using outside vendor for maintenance that inside mechanic is not certified to perform. Walt - Indirect Costs ($34,524) the result of the rate being increased after submitting the requested budget amount. Unfav - Maintenance Vehicles ($5,025) the result of an under estimated budget for department owned vehicles. Unfav - Rent ($5,000) the result of rental payments for the use of a Radio Tower. Fav - Maintenance Contract $2,945, Maintenance Equipment $3,000, Natural Gas $6,878, Expendable Equipment Expense $42,477, Office Supplies $2,134, Shop Supplies $17,836 and Small Tools $3,593 the result of actual spending being less than anticipated budget projection 1529)200 03 NON-OPERATING REVENUD(EXPENSE) 67,900 00 67,900.00 7,052.43 (60,847.57) 11/2972007 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANAl ION OF SIGNIFICANT VARIANCES Wiley - Protective Clothing and Equipment ($8,544) gas detectors and sensor s being replaced along with charges for preventive maintenance. Unfav - Software Rental ease Purchase ($3,207) for DLT Solutions subscription upgrade renewals. Unfav - Computer Supplies ($5,054) and Material and Supplies ($8,837) the result of actual spending being more than anticipated budget projection. Fay - Depreciation Computer Software $310,000 the result of the GIS record conversion project not being completed until February 2008. Unfav - Depreciation Equipment ($3,400) arid Depreciation Vehicles ($55,778) due to underestimated depreciation schedules. Unfav - Interest Expense ($9,959) for payment of interest on the loan for the construction of the new Drain Equipment Storage Building offset by Reinibursemei it General as it is allocated to benefiting systems. Untav - Drain Equipment ($336,488) the result of Mapping Operations Unit equipment and staff charging to drain rebill projects, maintenance of equipment offset by revenue equal to this amount. Unfav - Motor Pool ($222,300) budget riot set to actual historical usage and does not reflect change in replacement vehicles from department owned to leased vehicles; also increased price of gasoline. Unfav - Information Technology Operations ($132,066) and Maintenance Department Charges ($12,243) the consequence of an under estimated budget. Fay - insurance Fund $13,650 the result of converting owned vehicles into leased vehicles insurance cost for leased vehicles included in Motor Pool. Fay - telephone Communications $10,264 the consequence of an over estimated budget. NEI INCOME (LOSS) BEFORE (47,657.00) (4 , 6 5 7 00) (709,919.26) (712,262.26) 1494.56% -89 61% Unfav - Accrued Interest Adjustment ($2,401) for accrued booking adjustnient for investment income. Unfav - Income from Investments ($75,294) the result of account not earning any return due to the negative cash balance from the replacement of vehicles. Fay - Sale of Scrap 1,765 for sale of miscellaneous equipment as scrap. Unfav - Sale of Equipment ($3,738) and Fay - Sale of Vehicles $18,800 for sale of user owned items at County Auctions. TRANSFER IN IRANSFERS (OUT) NET REVENUES OVER(UNDIft) EXPENSES 0.00 88,505.00 136,977.80 48,472.80 54.77% Fay - Transfer In $11,422 for reimbursement of unspent money not used in remodeling the Drain Office. Also, $37,051 from Drain General Fund Transfer Out Budget for record conversion project related to Chapter 4 Drain Funds. 60,724.00 408,203.00 368,779.00 39,424.00 9.66% Fay - Transfer (Out) $39,424 to correct a journal entry for a vehicle purchased that will be a department owned vehicle instead of a leased vehicle. ($40481.00) ($299,455 00) ($984,668.03) ($685,213 03) TO IAL NET ASSETS - E3EGINN(NG 3,363,647.53 101AL NEI ASSETS - ENDING $2 378 079.50 ILW3ILITY INSURANCE FUND 67700 OPERA I ING REVENUES: Outside Revenue Inside Revenue I otal Operating Revenue COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPT ED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING EXPENSE - $ 318,971.10 $ 318,971 10 - Fay. due to settlement of lawsuits. Reimbursement is a partial offset to prior year expenses. 4,049,364.00 3,625,910.21 $ (423.453.791 -10.45% - Unfav, due to insurance costs less than expected for property, helicopter and vehicles. Offset by insurance expenses. 3,944,681.31 $ (104,4132.09) -2.56% $ 2,556,622.00 $ 2,556,622.00 $ 2,227,946.38 $ 328,6/5.62 12.86% - Fav. due to insurance costs less than expected amount of $311,500, Tent less than expected amount of $25,500 due to move to EOB, decrease professional service of $25,000, publish legal notices of $3.600, expendable equipment expense of $1,400, and office supplies of $2,400 due to costs less than expected amount. Unfav. due to increase salaries and fringe benefit of ($31,900) due to salaries and FE projection low and overtime, increase of indirect costs ($33,100), employee medical exams for respirator program ($28,700) to cover initial exams, and increase building space cost allocation ($0,900) due to move to E013. 4.049,364.00 $ 4,049,364.00 $ 4,049,364.00 CLAIMS PAID _ 2,172,742.00 2,172,742.00 (689,359.45) 2,862,101.45 131.73% Fav. due to claim costs less than expected amount and year end adjustment of reserve. TOTAL OPERATING EXPENSES $ 4,729,364.00 $ 4,729,364.00 $ 1,538,586.93 $ 3,190,777 07 67.47% OPERATING INCOME (LOSS) (680,000.00) (680,000.00) 2,406,294.38 3,086,294.38 -453.87% NON-OPERATING REVENUE (EXPENSE) 680,000.00 680,000.00 1,213,631.82 533,631.82 78.48% - Fay. due to increase in interest rates. NET REVENUES OVER/(UNDER) EXPENSES $ - $ _ 3,619,926.20 TOTAL NET ASSETS - BEGINNING 11 380,371.92 IOTAL NET ASSE S - ENDING 15 000,298.12 1/28/2007 NON-OPERATING REVENUE (EXPENSE) 79,200.00 79,200.00 120,960.44 41,760.44 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ---------- --- ----- IOFFICE EQUIPMENT FUND 66400 1 OPERATING REVENUE - INSIDE $ 643,947.00 $ 645,612.00 $ 635,032.21 $ (10,579.79) -1.64% Wife,/ equipment rental ($10,579) due to reduction in equipment rented to departments OPERAIING EXPENSE 1,084,265.00 1,085,930.00 1,286,507.51 (200,577.51_1 -18.47% Fav indirect costs $26,850 due to reduction in charges and depreciation $4,807 due to fewer items depreciated. Wray equipment maintenance ($69,313) due to more repairs needed than expected, equipment replacement ($37,912) due to increase in equipment replaced under one time replacement rule and maintenance contracts ($125,533) due to contract on dispatch equipment used by Sheriff's that was not anticipated OPERATING INCOME (LOSS) (440,318.00) (440,318.00) $ (651,416.30) (211,157.30) 52.73% Fav income on investments $36,108 due to interest rates higher than expected, gain on sale of equipment $3,078 due to more items sold than anticipated and refund of prior years expenses $2,000 due to in car cameras no longer in use returned to vendor for rebate. NE I INCOME (LOSS) BEFORE OPERA I ING TRANSFERS (361,118.00) (361,118 00) (530,514.86) (169,396 86) OPERAT ING I RANSFERS IN 0.00 17,325.00 17,325.00 Transfer for 3 car cameras in Sheriff patrol vehicles for Independence Twp. (per MR #07009) and Orion Twp. (per MR #07008). NET REVENUE OVERAUNDFR) EXPENSES (PLANNED USE OF FUND BAL). ($361,118.00), __1$343,793.00) ($513,189.861_ _ 1$169,396.861 TOTAL NET ASSETS - BEGINNING 3,343,211.30 TO VAL NET ASSETS - ENDING $2.830,021.44 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 11121/2007 [FRINGE BENEFITS FUND 67800 ADOPTED BUDGET AMENDED BUDGET FY 2007 VARIANCE ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND OPERATING REVENUE RETIREES MEDICAL - VEBA RETIREMENT ADMINISTRATION DEFINED CONTRIBUTION PLAN DEFERRED COMPENSATION - COUNTY DEFERRED COMPENSA TION - ADM EMPLOYEE IN-SERVICE 1 RAINING EMPLOYEE BENEFITS UNIT TUI TION REIMBURSEMENT GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAI INSURANCE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE SHORT-TERM DISABILITY WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME EXT - FLEX BEN LIFE INSURANCE EXT - FLEX BEN DENIAL INSURANCE EXT - FLEX BEN VISION INSURANCE EXT - FLEX BEN MEDICAL - EMPLOYEE EX - MEDICAL INSURANCE EXT - DENTAL INSURANCE EXT - VISION INSURANCE EXT - FORFEITURES EXT - WELLNESS PROGRAM RETIREMENT HEALTH SAVINGS ACCRUEU INTEREST ON BONDS SOLD TOTAL REVENUE 41,000,000.00 41,000,000.00 39,815,131.80 (1,184,868.20) 2,627,662.00 2,627,662.00 2,540,927.44 (86,734.56) 14,954,600.00 14,954,600.00 14,347,159.85 (607,440.15) 850,000.00 850,000.00 793,970.22 (56,029.78) 66,300.00 66,300.00 62,816.15 (3,483.85) 1,545,532.00 1,545,532.00 1,495,732 04 (49,799.96) 433,528.00 433,628.00 418,617.57 (14,910,43) 360,000.00 360,000.00 346,835.15 (13,164.85) 850 000.00 850,000.00 564,532.88 (285,467.12) 17,015,800.00 17,015,800 00 17,186,222.78 170,422.78 31,684,900.00 31,684,900.00 37,498,217.42 5,813,317.42 3,324,800.00 3,324,800.00 3,000,088.91 (324,711.09) 317,700.00 377,700.00 247,526.27 (130,173.73) 953,800.00 953,800.00 929,551.52 (24,248.48) 1,732,300,00 1,732,300.00 1,569,552.55 (162,747.45) 2,802,614.00 2,802,614.00 3,395,418.93 592,804.93 450,000.00 450,000 00 474,653.99 24,653.99 1,499,000 00 1,499,000.00 2,627,550.92 1,128,550.92 520,120.00 520,120.00 519.616 91 (503.19) 0.00 0.00 32,610.43 32,610.43 0.00 0.00 35,988.36 35,988.36 1,700,000.00 1,700,000.00 1,834,218 73 134,218.73 300,000.00 300,000.00 285,117.77 (14,882.23) 30,000.00 30,000.00 22,295.37 (7,/1463) 3,000.00 3,000.00 2,392.75 (601.25) 10,000.00 10,000.00 22,392.77 12,392 11 0.00 0.00 9,792.00 9,792.00 0.00 0.00 189,564.38 189,564.38 0.00 0.00 2,852,257.29 2,852,257.29 125,091,656.00 125,091 656.00 133.20,743.05 8,029,087,05 -2.89% -3.30% -4.06% - See expense offset. -6.59% -5.25% -3.22% -3.44% -3.66% -33.58% - Employer contributions offset by employee contributions. (see Ext - Flex Ben Life Insurance below) 1.00% 18.35% - Based on use of Blue Cross illustrative rates and actual premium for Health Alliance Plan, which are higher than County average used for Ougdet preparation. - Based on use of Delta Dental illustrative rates. -34.46% - Based on use of Blue Cross illustrative rates. -2.54% -9.39% 21.15% - Increased revenue based on overtime use by higher rate departments. 5 48% 75.29% - Favorable interest rates as compared to budget -0.10% - See Group Life Insurance explanation above. 0.00% 0.00% 7.90% -4.96% -25.72% -20.24% 123.93% 0.00% 0.00% 0.00% - Interest on Cert. of Participation to be applied to first semi-annual payment. 6.42% FRINGE BENEFITS.xis 1 I/2602007 TOTAI NET ASSETS - BEGINNING TOTAL NE f ASSETS - ENDING 25,796,309.24 28 767 755.09 FRINGE BENEFITS.xls 11/26/2007 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2007 VARIANCE 'FRINGE BENEFITS FUND 67800 EXPLANATION OF SIGNIFICANT VARIANCES BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT OPERATING EXPENSE RETIREES VEBA - GENERAL NON-UNION RETIREES VEBA - GENERAL UNION RETIREES VEBA - COMMAND OFFICERS RETIREES VEBA - DEPUTIES RETIREMENT ADMINISTRATION DEFINED CON I-RW(1110N PLAN DEFERRED COMPENSA [ION - COUNTY DEFERRED COMPENSATION - ADMIN SICK AND ANNUAL t EAVE CASH-OUT EMPLOYEE IN-SERVICE 1 RAINING 1N-SERVICE [RAINING - INFO TECH EMPLOYEE BENEFITS UNIT TUI DON REIMBURSEMENT GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE DENTAL INSURANCE VISION INSURANCE DISABILI TY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSA DON FLEXIBLE BENEFIT PAYMENTS ACCOUNTING SERVICES CHILD CARE FACILITY PROFESSIONAL SERVICES RETIREMENT HEALTH SAVINGS WELLNESS PROGRAM FOREIGN TRANSAC I ION FEE INDIRECT COSTS TOTAL EXPENSE 33,184,713 00 33,184,713.00 33,184,713.00 0,00 0.00% 2,171,314.00 2,171,314.00 2,171,314.00 0.00 0.00% 1,558,647.00 1,558,647.00 1,558,647.00 0.00 0.00% 6,085,326.00 6,085,326.00 6,085,326.00 0.00 0.00% 2,627,662.00 2,677,662.00 2,347,467.32 280,194.68 10.66% 14,954,600.00 14,954,600.00 14,066,720.94 881,879.06 5,94% - Due to turnover - see revenue offset. 850,000.00 850,000.00 717,982.09 72,017.91 8.47% 66,300.00 66,300.00 18,732.50 47,567.50 71 75% 841 ,390.00 841,390.00 1,280,650.25 (439,260.25) -52.21% - Higher than anticipated turnover. 1,195,532.00 1,195,532.00 941,519 01 254,012.99 21.25% 350,000.00 350,000 00 374,806 53 (24,806.53) -7.09% 433,528.00 433,528.00 440,751.77 (7,223.77) -1.61% 360,000.00 360,000.00 303,368.61 56,631.39 15.73% 850,000.00 850,000.00 932,568 00 (82,568.00) -9 71% 17,015,800.00 17,015,800.00 17,296,251.31 (280,451.31) -1.65% 33,684,900.00 33,684,900.00 38,695,426.51 (5,010,526.51) -14.87% - Initial increase in medical claims result of participation in Wellness Program. 3,354,800.00 3,354,800.00 3,158,958.30 195,841.70 5.84% 380,700.00 380,700.00 284,028.64 96,671.36 25.39% 2,686,100.00 2,686,100.00 2,199,580.23 486,519.77 18.11% - Reflects fewer short term disability claims filed in FY 2007. 2,1302,614.00 2,802,614.00 2,049,956.06 752,657 94 26.86% - Reflects fewer workers compensation claims filed in FY 2007. 450,000.00 450,000.00 498,676.12 (48,676.12) -10 82% 205,000.00 205,000.00 204,489.85 510.15 0.25% 105,099.00 105,099.00 102,483.26 2,615.74 2.49% 174,431.00 174,431.00 168,503.22 5,927.78 3.40% 140,000.00 140,000.00 290,298.02 (150,298.02) -107.36% - Budget established prior to entering into contract for healthcare review $150,000 dated 8130)06 195,000.00 195,000.00 189,591.19 5,408.81 2.71% 0.00 0.00 310,385.60 (310,385.60) 0.00% 0.00 0.00 111.87 (111.87) 0.00% 368,200.00 368,200.00 215,990.00 152,210.00 41.34% 121,091,656.00 127,091,656 00 130,149,297.20 (3,457,641.201 -2.41% NET REVENUE OVERI(UNDER) EXPENSE (2,000,000.00) (2,000,000.00) 2,971,445.85 4,971,445.85 OPERATING REVENUE $5,447,313.00 $5,447,313.00 $5,393,841.57 ($53,471.43) ($112,991.00) ($112,991.00) $0.00 $0.00 $4,484,993.42 $4,484,993.42 TOTAL NFT INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TO FAL NET ASSE IS - ENDING $ 63,826,385.00 $68,311,378.42 evi-Se_01„ 2_0 COUNTY OF OAKLAND FY 2007 YEAR END REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL VARIANCE FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES )AKLAND COUNTY INTERNATIONAL I kIRPORT (56500) -0.98% - Unfav. T-Hangar Rental ($448,497) reflects decrease in the number of T- Hangars leased out due to the increased rental rates and economy, partially offset by Fay, t and Lease $315,558, Reimb US Customs Service $104,283 due to rate increases. OPERA I ING EXPENSE 1.06% -5.04% 12406.14% $5,560,304.00 $5,560,304.00 NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) $ 4,540.00 $ 4,540.00 $5,501,133.59 $59,170.41 ($107,292.02) $6,698.08 $563,238.79 Fav. Property Taxes $181,706 due to lower than anticipated cost for T- Hangar property taxes. Unfav. Professional Services ($153,627) due to environmental consultant issues on the airfield. Fav. Income from Investments $530,138, Interest Expense $32,801 and Paying Agent Fees $300 are higher than anticipated. $ 567,778.79 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS CAPI IAL CONTRIBU I ION ($108,451.00) ($108,451.00) 108,451.00 $ 460,486.77 $568,937.77 4,024,506.65 $3,916,055.65 108,451.00 3810.90% Fav. Capital Contributions due to recording of Federal and State Grants for protects that began in 2005 and were completed in 2006 and are recorded as assets. 1215/2007 P ;MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue Inside Revenue OPERATING EXPENSE 7,404,644.00 7,498,393 00 7,814,483.60 $ (316,090 60) PERCENT -23.35% Total Revenue AMENDED BUDGET $ 126,486.00 $ 126,486.00 6,338,778.00 6,432,527.00 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES VARIANCE FAV/(UNFAV) $ 96,947.80 $ (29,538.20) 7,631,209.87 $ 1,198,682.87 EXPLANATION OF SIGNIFICANT VARIANCES Fay external warranty reimbursement $3,243 due to increase in warranty worked performed and external parts arid accessories $10,365 due to increase in parts provided to outside agencies. Unfav ($43,147) due to decrease in external other revenue. ADOPTED BUDGET FY 2007 ACTUAL $ 6,465,264.00 $ 6,559,013.00 $ 7,728,157.67 $ 1,169,144.67 18.63% Due to change in billing structure - fay gas, oil and grease $1,778,286 due to fuel being billed at actual cost plus $.15 per gallon and unfav leased equipment ($671,486) due to reduction in leased rates because of fuel billed directly to departments. Fav parts arid accessories $170,128 due to increase in parts added to vehicles. Unfav productive labor ($74,457) and sublet repairs ($3,399) due to decrease in work performed -4.22% Fay. auction $13,406, equipment rental $8,409, maintenance contracts $8,800, dry goods & clothing $1,696, depreciation - equipment $9,896, indirect costs $101,111 due to charges being less than anticipated, insurance reserve $61,216, travel $3,184, exp equipment $1,743, shop supplies $10,494, tires $5,903 and sublet repairs $31,930. Unfav salaries ($6,754) due to more overtime and on call hours needed than anticipated, fringe benefits ($43,011) due to County practice that fringe benefits are budgeted at a County average,. However, departments are charged based on the actual illustrative rates, coverage and benefits for the individual employees. Unfav car wash ($9,353), equipment maintenance ($3,000), insurance ($65,355), license plates ($2,414), depreciation ($132,372), gas, oil & grease ($55,493), pacts and accessories ($208,784), Info Tech Development ($3,714), Info Tech Operations ($37,785), insurance fund ($6,945) and Radio Communications ($2,013) due to higher costs than expected. OPERATING INCOME (LOSS) $ (939,380.00) $ (939,380.00) $ (86,325.93) $ 853,054.07 90.81% 477,453.00 NON-OPERATING REVENUE (EXPENSE) 368,536.00 7,697 83 $ (360,838.17) -97.91% Unfav income on investments ($54,427) and loss on sale of equipment ($306,410). NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (461,927.00) $ (570,844.00) $ (78,628.10) $ 492,215.90 86.23% TRANSFERS IN NET REVENUE OVERAUNDER) EXPENSES (PLANNED USE OF FUND BAL.) $ (401,203.00) 512,197.00 472,773.00 $ (39,424.00) $ (58,647.00) $ 394,144.90 $ 452,791.90 Drain stake truck with crane, originally dept owned, was expected to change to leased however garage isn't able to maintain the vehicle so decision was made to have it remain department owned. 60,724.00 TO CAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 6,780,198 02 $ 7,174,342.92 'I 1126/2007 I cnfVc Ind Balance appears listed with the revenue accounts. FY 2007 Actual AMENDED BUDGET OPERATING REVENUE: Outside Revenue $ 432,500.00 $ 432,500.00 $ 469,127.28 $ 36,627.28 Inside Revenue 2,891,653.00 2,891,653.00 3,042,759,27 $ 151,106.27 OPERATING EXPENSE 3,396,038.00 3,396,038.00 3,550,241.85 (154,203.8a (45,326.74) $ 19,558.26 $ 413,194.53 $ 367,867.79 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED BUDGET !MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700 VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 8.47% - Fay. due to increase of mail room services to CVT's of $85,000 arid convenience copier service to medical care facility of $1,800. Unfav. due to decrease of printing shop service of ($50,200). 5.23% - Fay. due to increase of printing service of $167,200 and convenience copier of $39,800 to each department. Unfav, due to decrease of mailing service ($55,900) by departments. Total Revenue $ 3,324,153.00 $ 3,324,153.00 $ 3,511,886.55 $ 187,733.55 -4.54% - Unfav, due to increase of postage ($16,400) offset by external mail room revenue, increase of copy charges ($40,100) and contracted services ($118,500) and stationery stock issued ($39,700) offset by internal printing revenue. Fay. due to decrease of depreciation $12,500 due to no purchase for digital punch or ink jet equipment, decrease equipment maintenance of $4,200, maintenance contract of $7,300, metered postage of $11,800, paper printing of $12,500, and printing supplies of $12,300 due to charges being less than anticipated. 33,529.70 OPERA1ING INCOME (LOSS) $ (71,885.00) $ (71,885.00) $ (38,355.30) $ 7,000.00 NON-OPERATING REVENUE (EXPENSE) 7,000.00 (6,971.44) (13,971.44) -199.59% - Unfav, reduced cash flow due to increased inventory of postage. NET REVENUE OVERAUNDER) EXPENSES (PLANNED USE OF FUND BAL.). $ (64,885.001 $ (64,885.00) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSE1S - ENDING 11/21/2007 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND / ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES {FACILITIES MAINTENANCE & OPERATIONS (#63100fl OPERATING REVENUES: Outside Revenue Inside Revenue Capital Asset Contributions Total Revenue OPERA1 ING EXPENSES NET INGOML (LOSS) BEFORE OPERATING TRANSFERS NON OPERA{ ING REVENUE TRANSFERS IN $230,000.00 $230,000.00 $304,836.07 $ 74,836.07 32.54% - Fav. Maintenance charge revenue based on request for services from O.C. Road Commission and charges to Ciena Healthcare for reimbursement of utilities costs of former Medical Care Facility. 24,828,235.00 24,828,235.00 24,362,488.60 (405,746.40) -1.88% - Reduced Office Space Rental revenue based on lease agreement with O.C. Road Commission for space in the Information Technology Center ($140,634), privatization of Medical Care Facility ($179,347), and Health grant adjustments ($7,988). Also, reduced Maintenance Department Charges to Departments ($138,491) based, in part, on reduced activity in buildings recently renovated or pending renovation; partially offset by Refund of Prior Years Expenditure $590 and Sale of Scrap $125. 108,917_00 105,517.00 (3,400.00) -3.12% - Actual capital asset contribution less than original estimate for vehicle transferred from Motor Pool. $25,058,235.00 $25,167,152.00 $24,772,841.67 ($394,310.33) -1.57% $25,328,235.00 $25,328,235.00 $24,860,996.43 $467,238.57 1.84% - Fav. Sublet Repairs $325,822 due to fewer repairs required in buildings scheduled for renovation (former Executive Office Building, North Health Center, North Office Building); 1urover $304,020; fay. Fuel Oil & Natural Gas $221,778 due to Favorable long-term pricing contracts; fay. Software Rental Lease Purchase $24,720 based on software requirements; and fay. Depreciation $25,560 based oil current depreciation schedule. Favorability for Maintenance, Custodial and Grounds Supplies $37,409; Equipment Maintenance $19,151; Garbage 8, Rubbish Disposal $12,968; Laundry & Cleaning $15,489; Expendable Equipment $10,888; Security Supplies $10,000; and Drain Equipment $11,459 is due, in part, to rescheduled opening of new Executive Office Building. Favorability is partially offset by unfav. Indirect Cost Charges ($235,746) due to determination of indirect cost charge subsequent to budget formulation; unfav, Electrical Service costs ($243,053) based on higher usage caused by an increase in the number of days electric chillers and cooling towers were required to operate due to warmer temperatures; unfav. Water & Sewage Charges ($40,987) based on rate increase and higher grounds water usage caused by warmer temperatures; arid unfav. Information Technology Operations ($40,987) based on usage requirements. ($270,000.00) ($161,083.00) ($88,154.76) $72,928.24 $270,000.00 $270,000.00 $586,672.49 $ 316,672.49 117.29% - Fay. Investment Income based on higher interest rates. 30,352.15 30,352.15 - Remaining balance of completed maintenance project for replacement of heat -.4 FACILITIES INFERNAL FORE.xls 11128/2007 BUDGETED EQUITY ADJUSTMENTS NET REVENUES OVER(UNDER) EXPENSES' COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND / ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES exchange pumps at AA II returned from Project Work Order Fund $13,789 and transfer from General Fund for costs incurred by OCEU Bargaining Unit president for time spent on bargaining unit activities $16,563. TRANSFERS OUT (400,000.00) (624,917,00) ($632,801.09) (7,884.09) 1.26% - Transfer of $600,000 to Project Work Order Fund to fund Maintenance Projects and $24,917 to Motor Pool Fund for upgrade of dump truck; variance reflects cost variance for NOB HVAC control system upgrade proiect. !I:34,000.001 84,000.00 -100.00% - Recognition of transfer of leased vehicle to department-owned vehicle. ($400000.00) ($600,000.00) ($103,931 21) $496,068.79 TOTAL NET ASSE S - BEGINNING $10,012,268.96 TO1AL NET ASSETS - ENDING $9,908,337 75 *Please note that in the Adopted Budget (line item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. - • ITIES INTERNAL FORE.xls 11/28/2007 $159,653.00 $159,653.00 'JET INCOME (LOSS) BEFORE DPFRATING IRANSFERS $0.00 $0.00 ($17,473.15) ($17,473.15) 0.00% TRANSFERS IN I RANSFERS OUT 0.00% 'JET REVENUES OVER(UNDER) EXPENSES $0.00 $0.00 ($17,473.15) ($17,473.15) 0.00% COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUND (ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2007 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3ONTIAC MARKET (#56100) DPERATING REVENUES - OU ISIDE $152,101.00 ($7,552.00) -4.73% - lower Daily Stall Rental revenue reflects marginally reduced level of Market activity. DPERATING EXPENSES $159,653.00 JON OPERATING EXPENSES $159,653.00 $168,167.15 ($8,514.15) -5.33% Adjustment of Prior Year's Revenue ($16,121) and unfav. Indirect Costs ($1,261) due to determination of indirect cost charge subsequent to budget formulation; partially offset by fay, fringe benefits and compensation $4,605 for the Market Master position; unused Maintenance Department Charges and Custodial Supplies $3,250; arid fay. Insurance Fund arid Personal Mileage costs $953. 1,407.00 $ (1,407.00) TOTAL NET ASSETS - BEGINNING fOTAI. NET ASSETS - ENDING $15,704.49 ($1,768.66) FACILITIES INTERNAL FORE.xls 11/21/2007 olden Oaks Medical Care Facility 52100 )PERATING REVENUE $ 7,965,979 00 $ 7,965,979 00 $ 4,489,554_02 ($3,416,424.98) $10,796,066.00 $10,796,066.00 $6,525,178.93 $4,270,887.07 DPERATING EXPENSE 'JET OPERA lING INCOME (LOSS) NON-OPERAIING REVENUE ($2,830,087.00) ($2,830,087.00) ($2,035,624.91) $794,462 09 $ 17,500.00 $ 17,500.00 $ (36,430.41) $ (53,930.41) TRANSFER IN 2 812,587.00 2 812,587.00 1,516,072.19 ($1,296,514.81) TRANSFER OUT TOTAL NE I INCOME (LOSS) 0.00 0.00 (756,035.44) ($756,035.44) $0.00 ($1,312,018.57), ($1,312,018.57) $0.00 COUNTY OF OAKLAND FY 2007 YEAR END REPORT ENTERPRISE FUND HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2007 ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -43,64% - MCF has a 120 bed capacity. State of Michigan approved the reductioii of twenty (20) beds, which are temporarily off line, effective January, 2007. (Unfav.) Operating revenue due to low daily patient census and transfer of management to CIENA, June 9, 2007. 39.56% - Favorable Operating Expenses due to law daily patient census arid transfer of management to CIENA, June 9, 2007. - Actual is ($23,937.69), due to write-off of equipment due to transfer of facility. Income from Investment revenue is ($18,287.99) due to negative cash. TOTAL INCOME REFORE CON FRIBUTIONS AND TRANSFERS ($2,812,587.00) ($2,812,587.00) $ (2,072,055.32) $ 740,531.68 -46.10% - Operating transfer is reduced due to the transfer of Management from Oakland County to CIENA effective June 9, 2007. A budget amendment will be presented with year end report to recognize transfer in for operations and General Fund expense for management fees. Actual includes a Transfer In of $1,516,072.19 for Operations and a Transfer Out of $756,035.44 for the transfer of land, building, arid building improvement assets transferred to the General Fund Fixed Asset list. TOTAL NET ASSETS - F3EGINNING $ 1,312,018 57 TOTAL NE I ASSETS - ENDING $0.00 11 /2 1 /2007 COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY FY 2007 FY 2007 FY 2007 ADOPTED AMENDED ACTUAL VARIANCE EXPLANATTON OF SIGNIFICAN T VARIANCES Inside OPERATING TRANSFERS IN TO TAL OPERATING REVENUES OPERATING EXPENSES OPERATING REVENUES: Outside $91806600 $858,066.00 $1,550,208.20 $692,142.20 80.66% - Fay. primarily due to increase in Interest Income $851,146 Fay. offset by unfavorable Deferred Land File Tax & Reimb Equalization Svcs ($84,040) as a result of change in billing procedures due to BSA technology, tritray. ($102,906) for Outside Agencies due to less than projected estimate of external customers requests 25,925,252 00 25.976,40400 23,695,635.54 (2,280,765.46) -878% - Unfav primarily due to 00 Depri Dev & Ops ($1,184,116), Non Govt'l Dev&Ops ($928,915);and Imaging Rev & Ops (328,364) due to decrease in charges 2,550,000 00 7,455,000 00 7,405,000 00 (50,000.00) -0.61% - Budgeted Transfer from CCIRP for OAKIlet Support and from CT' for capital equipment replacement needs, offset by ($50,000) for budgeted transfer in front Radio which is deferred until new system becomes operational. 29,393,318.00 34,289,470.00 32,650,843.74 (1,638,626.26) -4.78% 34,189,977.00 41,548,822.00 34,078,037.08 7,470,784.92 17.98% - Eavorability primarily due to Professional Svcs $2,161,693 due to tinting of previously approved IT projects; Fav. expendable equip $1,630,858 due to the timing of replacement of equipment; Salary & FB $261,013 fay. due to vacancies & turnover; Fav. $864,186 equipment maint due to negotiating lower cost of hardware maint; Fay $816,698 software maintenance and Fay $343,411 software rental/lease due to reducing Oracle true up costs; Fav. $40,615 Travel; Fav. $77,352 Service Bureau; ray. Depreciation $905,207 for IT projects in progress not fully operational, rev $207.914 Communication costs due to cost rechictions,Fav, $128,572 parts & accessories due to decrease in replacement of pc accessories,Fav. data proc & ptirit supplies $33,881 due to decrease in ext. printing requests. Pormation Technology - Operations (63600) TRANSFERS (OUT) 0 00 88,505 00 66,505.00 0.00 0.00% OPERATING INCOME (LOSS) ($5,396,659.00) ($7,347,857.00) ($1,515,698.34) $5,832,158.66 TOTAL NET ASSETS - UFGINNING 33,735,703.30 10 (AL NE T ASSETS ENDING $32,220,004.96 Please note that in the Adopted Budget (line item book) this is budgeted as "Planiled Use of Fund Balance' iii the revenue category. 03 3,974.200 00 3,974,200 00 4,137,820 59 103,626 59 4 12% Inside COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY FY 2007 FY 2007 FY 2007 ADOPTED AMENDED ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARiANCES ,.___. .. !Information Technology - Telephone Communications (67500) I OPERATING REVENUES Outside $46000.00 $46,000.00 $190,819.57 $144,819.51 314.83% Interest income $139,412 favorable due to improved rates and higher cash balance. External Phone revenue $5,407 favorable due to increased usage Internal Phone revenue $172,454 favorable due to incteased number of lines & equipment requests. Leased Equipment ($8,827) unfavorable due to decreased use of pagers. TRANSFERS IN 0 00 0 00 0.00 0.00 0.00% OTAL OPERA ING REVENUES 4,020 ,200. 00 4,020,200.00 4,328,640 16 305,440.16 7.67% OPERATING EXPENSES 3,657,627.00 3,687,627.00 3,03(853.63 49,773.37 1.35% Fay Software purchase $78,500 & Professional Svcs $5,000 due to timing of projects. Favorable Contracted Svcs $5,000, Equipment repairs $11,136 & Sublet repairs $77,351 due to maintenance handled by staff. Fay Indirect cost $7,085 due to rates adopted subsequent to budget Fay Tower charges $8,594 offset by decreased pager revenue. Fav Travel & conference $5,000 due to cost-cutting. Fav Software maintenance $4,548 & Voice Mail $46,500 due to consolidation of contracts. Fay. offset by unfav Maintenance contracts ($32,830). Unfavorable FR ($16,733) due to actual cost greater than average used for budget. Urilav Communications ($26,418) & Expendable equipment ($28,387) offset by Internal revenue. I infav Disposal cost ($1,345) for equipment not sold at County auction Ulifav Nepreciation ($1,575) due to Capita( Equipment purchased after budget adoption Unfav 151 Info Tech operaticms ($96,555) & fay 1St- Maintenance charges $1,000 due to variance in usage. TRANSFERS (OUT) 0.00 0.00 0.00 0 00 0 00% OPERATING INCOME (TOSS) $332,573 00 $332,573.00 690,792 53 $358,219 53_ TOTAL NET ASSE rs - BEGINNING $4,654,841.09 TOTAL NET ASSE IS - ENDING $5,345,633.62 Please note that in the Adopted Budget (line-item book) this is budgeted as "Transfer to Reserve" in the expense category. COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY FY 2007 FY 2007 FY 2007 ADOPTED AMENDED ACTUAL VARIANCE EXPLANATION 01- SIGNIFICANT VARIANCES o r tn a ti on Technology - Ct EMIS (53500)] OPERATING REVENUES. Outside $2,532,237.00 $2,532,237.00 $2,932,473.84 $400,236.84 8.38% Fay In-Car Terminals (External) $193,171 due to increase in MDC devices for ext agencies; Rebilled Charges $162,900 for Communications costs to Outside 00 agencies & Edge Modem installs; Income from Investments $75,929 due to improved returns Maint Contr. $39,700 due to additional agencies interested Irt !slingshot Capture Station Maint Partially offset by Unfav Cleans Ops Outside ($71,594) due to delay in implementation or Nun- Oakland agencies. Inside 1,831,749 DO 1,883,171 00 3,453,7f.i5.44 1,570,584.44 53 203 Fay due to $7,975 increase In-Car l eruisrals for OCSD and Lay. Contributions $1„562,610 for additional COI'S NIORL equip purchases. TRANSFERS IN 1,719,000.00 1,733,400.00 1,633,400 00 (100,000 00) 0.00% Budgeted 1ransfer from Radio deferred until new system operational. TOTAL OPERATING REVENUES OPt RA I INC EXPENSES RANSFERS (OUT) OPERATING INCOME (LOSS) 6,132,986.00 6,148,808.00 8,913,147.00 8,914,569.00 000 0.011 8,019,629 28 1,870,821.28 8395$ (70,018.63) -2.435 Unfavorable primarily due to increase in Depreciation ($825,277), which includes CopsMore purchases put into service subsequent to budget; ($77,685) increase in Communication, costs to Outside Agencies; Expendable Equipment ($19,200), Far Is & Supplies ($10,919) due to ie.Tairs on aging LiveScan equip & MDC equipment, 1SF Info Tech Developinnt ($246,300) due to addl assistance for Records Mgml System Partially offset by favorable Sal/EB due to underfills & vacancies; Software Maint $339,900 due to delay in paymt for computer aided dispatch system; Professional Svcs 5527,608 fav, due to timing of Oak Video nom implementation to support & maint. 0.00 _ 0.00 0.00% 9,284,587 63 _ ($2,780,161.00) ($2,765,761.00) ($1,264,958.35)_ $1,500,802.65 TOTAL NET ASSEtS. BeGINNING 12,4638'P92 TOTAL NE I ASSETS ENDING $11,199,023.57 Please note that in the Adopted Budget (line item book) this is budgeted as "Planned use of Fund Balance" in therevenue category COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS (ENTERPRISE FUND INFORMATION TECHNOLOGY FY 2007 FY 2007 FY 2007 ADOPTED AMENDED ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES J [Information Technology - Radio Coinrounications (5360(21 OPERATING REVENUES Outside $5,803,310.00 $6,203,310.00 6,309,303.26 5105,993 26 1.71% Fay. Outside Agency revenue $199,420 due to continued billing for legacy system pending start-up of new system. Fav interest income $762,163 due to improved rates. Pay. offset by unfavorable Antenna Site Management revenue ($137,887) due to timing of addition of collocator. Unfav E911 revenue ($217,702) due to decrease in surcharge after adoption of budget. Unfav ($500,000) Gain on Sale of Asset due to continued operation of 744,998 00 740,771 00 018,346.18 171,575 18 22.98% Favorable Internal revenue for Leased Equipment $49,050 and Productive labor, Parts & Accessories $132,571 due to continued billing for legacy system. TRANSFERS IN 0.00 267,061 00 267,061.00 0 00 0 00% Operating Fransfer per til.R 06254 for purchase 01 'adios for noil public safety departments TOTAL OPERATING REVENUES 6,548,308.00 7,217,142.00 7,494,710.44 277,568.44 24.68% OPERATING EXPENSES 6,398,308.00 7,067,142.00 2,389,573 91 4,677,568.09 66.19% Fay. Depreciation $3,996,255 due to timing of start of new system; Fav Maint Cont $361,578 due to extension of warranty; Special Projects $50.000 fay due to timing of expenditures; Travel & Conference $14,172; Small Tools $15,8/7 fay due to cost cutting efforts; Maintenance Dept. $26,656 tav. due to decreased usage; Utilities $43,962 fay due to decreased demand; Professional Svcs $54,312 fay due to capitalized cost of new system. Partially offset by unfavorable Communications ($60,322) due to increased cost of connectivity for new system; Equip Repair ($104.284) due to ongoing Maintenance cost of legacy syStern;IT Operations ($36,716) due to cost of implementing new systern. Inside TRANSFERS (OUT) 150,000 00 150,000.00 0 00 150,000.00 100.00% Operating Transfers out budgeted to CL EM1S $100,000 and 11 funds $50,000 deferred until new radio system operational. OPERATING INCOME (LOSS) $0.00 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $0.00 5,105,136.53 $5,105,130.53 44,179,950 00 49,285 086.53 [Fire Records Management ( 53100) OPERATING REVENUES: Outside TRANSFERS IN 0 (AL OPERATING REVF NOES OPERATING EXPENSES TRANSFERS (OUT) 0 .00 0.00 0.00 0.00 0.00% COUNTY OF OAKLAND FY 2007 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY FY 2007 FY 2007 FY 2007 ADOPTED AMENDED ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES $183,770.00 $194,496.00 $174,938.83 ($19,557.17) -10.06% Unfav. Outside Agencies ($14,576) & Retained charges ($11,585) due to delay in addition of member agencies included in budget projection. Favorable Interest income $6,670 due to improved rates and higher cash balance. 401,940 00 501,940.00 490,390.00 (11,550.00) -230% Budgeted Transfers from General Fund for operating support; Operating transfer per M.R.06254 for ongoing development and mobile fire inspectioil capability. 585.710 00 696,436.00 665,328 83 (31,10; 17) -4.47% 585,710.00 696,436.00 594,613.66 101,822.34 14.62% Fav. Expendable Equipment $110,874 due to liming Cl mobile fire inspection equipment purchases; Equipment Repair $14,998 favorable due to fewer service calls; Communications $11,585 decrease in connectivity costs; Indirect Cost is $2,333 favorable subsequent to budget projection. Fav. partially offset by unfav. IT Development & Ops ($18,693) due to programming cost; unfav. Depreciation ($3,136) for capital equipment added OPFRAIING INCOME (LOSS) I OTAI NET ASSF TS - BEGINNING TOTAL NET ASSE S - ENDING $0.00 $0.00 $70,715.17 $70.715.17 208,683.08 $279,398.25 County of Oakland Detail of non-departmental sundry revenue For the twelve months ended September 30, 2007 Refund of prior years expenditures: Refund from Express Script, Inc. Breach of contract $ 406,082.00 Remonumentation reimbursement 400,000.00 Refund of Quest Diagnostics charges 7,420.92 Settlement of overpaid wages 6,838.00 Miscellaneous 416.79 $ 820,757,71 Sundry revenue: Prior years revenue Prior years adjustments Donations (Great Lakes Veterans Cemetery) Miscellaneous Checks cancelled Sale of equipment NSF check fees Refund of employee compensation Interest & penalty Garnishment fees Cash overages 170,785,16 163,428.76 50,000.00 21,755.92 17.749.30 13,970.00 10,673.93 6,655.07 2,566.16 534.00 201.30 Total 458,319.60 $ 1,279,077.31 County of Oakland Detail of non-departmental sundry expenditures For the twelve months ended September 30, 2007 Refund of prior years revenue $ 36,77').21 Bank charges 6,657.98 Professional Services 2„275.08 Miscellaneous 1,502.95 Fees — Per Diem 545.05 Parts and Accessories 252.32 Reinstatement of Prior Years Checks 161.80 Total $ 48,117.39 Number of Accounts Amount Waived TOTAL 187 $394,523.84 Interoffice MEMORANDUM LaVerne Smith, Fiscal Servicees Judi Lockhart, Reimbursement Joyce Raczka, Reimbursement re: Inmate Waived Report date: November 20, 2007 Submitted for your review is the inmate Report for 2007 for the Months of July, August and September 2007. to: cc: from: JUL AUG SEP 07 084068 CZ 75 $160,026.31 07 084722 CZ 74 $164,378.53 07 085656 CZ 38 $70,119.00 From the desk of.— Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 Tel:248-858-7368 fax:248-975-4288 1st QTR Collectjions/ Corrected Amount Adjustments Write-Offs $ 1,165.89 1,000.00 610.64 303.62 1,801.84 2,090.00 704.00 7,675.99 $ 1,165.89 200.00 $ 1,200.00 (610,64) $ - $ 303.62 $ 1,801.84 (2,090.00) $ 704.00 $ (2,500.64) $ 5,175.35 SCHEDULE C OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2007 FOURTH QUARTER FINANCIAL REPORT UNCOLLECTIBLE ACCOUNTS Department Vendor/Company Information Technology Walter QuiInc° of Title Giant Action Bail Bonds First Advantage Omega Research Vista, Inc. Countrywide Home Loans Penisular Title Co. Total Total Uncollectible Accounts $ 7,675.99 $ 5,175.35 MEMORANDUM To: Holly Conforti Fiscal Services Division From: Ed Poisson, Director Information Technology Subject: Priority Appraisal Services Date: October 22, 2007 Please accept this as authorization to write off the attached list of delinquent Access Oakland accounts. Thank you. ( ----(,):71----2.-,Z , 1 DELINQUENT ACCESS OAKLAND ACCOUNTS - RECOMMEND FOR WRITE-OFFS Customer ID Customer Name Amount Date of Owing delinquent billing 2896 APPRAISAL BY GWENA 595.43 3/15/2002 SMITHINC SMITH INC 544.38 4/15/2002 HOWEROBE ROBERT HOWE $6341 8/15/2002 INTERNAT INTERNATIONAL 'NC $301.28 8/15/2002 AMERTITL AMERICAN TITLE OF MICHIGAN $22 71 9/15/2002 NEVVVISON NEW VISION PROPERTIES 560.80 9/15/2002 ALLIEDMG ALLIED MORTGAGE CAPITAL CORP $90.75 1011512002 CHOICEMG CHOICE MORTGAGE $239.33 2/15/2003 PRIORITY PRIORITY APPRAISAL SERVICES 5111,95 6/15/2003 SDAVIDGR S DAVID GROUP $14.21 6/15/2003 AVOICEBS AOCLIVOICE BUSINESS SERVICE $68.86 7/15/2003 HOWSTAN HOWARD STANLEY CUSTOM HOMES 573.34 8/15/2003 CNGPAINT CNG PAINTING $43.64 9/1512003 NOAKLAND NORTH OAKLAND TITLE CO $622.47 10/15/2003 LAP&MINC LIFESTYLE ASSET PROTECTION $30.50 12/15/2003 ROSERED ROSE RED MANAGEMENT 529.15 1211512003 CAIINC CAI INC $151.86 1/15/2004 STWDHOLD STATEWIDE HOLDING LEASING $14.42 1/15/2004 LIMAGRP THE LIMA GROUP INC $84.58 3115/2004 PENINSLR PENINSULAR TITLE CO $0.00 3/15/2004 RESULTHM RESULT HOMES $28.46 3/15/2004 RIGINVST RIG INVESTMENTS $56.47 3/15/2004 KASHCITY KASH CITY GROUP $'14.20 4/15/2004 HORIZONS NEW HORIZONS FUNDING 569.91 5/15/2004 BDSWLTYC BALLARDS QUALITY CONSTRUCTION 579.73 7/15/2004 COVEDEVL COVENANT DEVELOPMENT CO $13.97 7/15/2004 DEVREAL DEVON REAL ESTATE $238.33 7/15/2004 MAINSTAP MAIN STREET APPRAISALS INC $13.97 7/15/2004 ANHYZERC ANHYZER CAPITAL $77.14 9/15/2004 ARWINO ARW INC $".3.81 9/15/2004 DIVINERE DIVINE RESEARCH GROUP $27.57 9/15/2004 FAIRLAWN FAIRLAWN PROPERTIES LLC $120.52 9;15/2004 VLUCK VLUCK $0.00 9/15/2004 STANPOOR STANDARD & ROOFS $25.44 1011512004 BAILGRP THE BAIL GROUP $42.10 11/15/2004 HOMESIVID HOMES M D $67.41 11/15/2004 LLBTITLA GLOBAL TITLE AGENCY INC $1.58 12/15/2004 JSLINVEST JSL INVESTMENTS $17.07 1/15/2005 MARKTMAX MARKETMAX $6.24 1/15/2005 TSCVENTS TSC VENTURES $36.00 1/15/2005 SOMER SOMERSET TITLE AGENCY LLC $54.90 1/31/2005 VANINVES VANTAGE INVESTMENTS $24.43 2/15/2005 PLATINUM PLATINUM STAR $13,37 3/15/2005 CENVALUVV CENTURY 21 VALUVVAY $31.64 4/15/2005 GNFR GNFR LLC 539.53 4/15/2005 RESAPPCO THE RESIDENTIAL APPRAISAL CO $24.54 4/15/2005 WILSONA ALICIA WILSON $7.66 4/1512005 1ABS Al ABSTRACTS $754.54 5/1E/2005 GROUPMI THE MICHIGAN GROUP $13.22 5/15/2035 Prepared by Annette Metrick, Info Tech Access OaKland Write-offs2007DATExls S: DELINQUENT ACCESS OAKLAND ACCOUNTS - RECOMMEND FOR WRITE-OFFS Customer ID Customer Name Amount Date of Owing delinquent billing POLY POL REALITY MONOPOLY INC $7.62 5/15/2005 ROYALMTG ROYAL MORTGAGE $12.71 5/15/2005 ABDEAL ABSOLUTE DEAL HOMES INC $13.15 6115/2005 ATOCHA ATOCHA CAPITAL FUNDING $272.71 6/15/2005 ELUCY ELUCY EXECUTIVE SOLUTIONS $68.79 6/1512005 HOME HOUSEHOLD CONSULTING GROUP $109.56 6115/2005 LEX LEXINGTON HOMES INC $43.42 6/15/2005 STUD58 STUDIO 58 PRODUCTIONS $65.23 6/15/2005 SURET1TL SURE TITLE INC $552.84 6/15/2005 CBRIDGE CAMBRIDGE HOUSE PROPERTIES $52.07 7/15/2005 CHONEBNK CHARTER ONE BANK NA $121.29 7/15/2005 GSMITH GARY SMITH $13.07 7/15/2005 JACKCH JACK CHRISTENSON $52.07 7/15/2005 LACTS LAND ACTS $89.61 7/15/2005 PRESCOM PRESCON 542.85 7/15/2005 TITLEGNT TITLE GIANT ** $0.00 7/15/2005 ERBALICA ALICIA ERB $151.78 8/14/2005 1NDCONSL INDEPENDENT CONSULTANT $0.CD 8/15/2005 MICHREL M1CHEAU REAL ESTATE $45.00 8/15/2005 SCA SCOTT ASSOCIATES $13.00 8/15/2005 SOAPP SONYA'S APPRAISALS $7.50 8/15/2005 WEBP VVEBPAIGE LLC $2.60 8/15/2005 CEN21AM CENTURY 21 AMERICA 512.00 9/15/2005 JTBASSOC JTB & ASSOCIATES APPRAISAL 352.07 9/15/2005 MOHR J MOHR REALTY NETWORK $65.00 9/15/2005 PROGLNDT PROGRESSIVE LAND TITLE INC $13.02 9/15/2005 RE-UNIT RE UNIT LLC $39.15 9/15/2005 WORKP WORKPLACE DOCTORS 5270.00 9115/2005 CON STITL CONSOLIDATED TITLE SERVICES $253.00 9130/2005 GENESIS GENESIS TITLE INC $77.00 9/30/2005 HEAVENLY HEAVENLY HOME APPRAISAL $26.00 9/30/2005 MAVERICK MAVERICK PROPERTIES LLC $39.00 9130/2005 MILA MICHIGAN LAND TITLE AGENCY $37.25 9/30/2005 NEVVHOZRE NEW HORIZONS REALTY $3.00 10'31/2005 PREMIUM PREMIUM ABSTRACT $264.50 10/31/2005 QLTYRESC QUALITY RESEARCH CO $18.25 10/31/2005 AARON AARON POOLS $0.00 1113012005 GARY GARY A COLBERT ATTY AT LAW $13.00 11/30/2005 MERC MERCANTILE SAFE DEPOSIT & TRUST $30.00 11/30/2005 VANE VANESSA POVIRK $93.00 11/30/2005 CYANNENT CYANN ENTERPRISES $67.00 12131/2005 ECENTURY ECENTURY APPRAISAL $52.50 1213112005 FARM FARMERS INSURANCE $39.00 12/3112005 GNDGROOM GROUNDS GROOMING INC $59.30 12/31/2005 REMSUP RE/MAX SUPERIOR $1.50 12/31/2005 SAUER DAN SAUER INSURANCE AGENCY $39.00 12/31/2005 CROVVNETL CROVVNE TITLE AGENCY $11.50 1/31/2006 FAMTAG FAMILY TITLE AGENCY $3.75 1/31/2006 NOWAKJ jULIUS NOVVAK $469.00 1/3112006 Prepared by Annette Metrick. Info Tech Access Oakland Write-offs2037DATE.xis Customer ID Customer Name Amount Date of Owing delnquent billing $8,273.53 ($59.30) $821 4,2q From INF00000054 DELINQUENT ACCESS OAKLAND ACCOUNTS - RECOMMEND FOR WRITE-OFFS CAP RMAN FHAAPPUN GROAKS LIFES SPECAPP CON CORDT CAMPBELL PROPERTY MANAGEMENT $53.00 2/28/2006 FHA APPRAISALS UNLIMITED $65.00 2/28/2006 GREAT OAKS REAL ESTATE LLC $1.50 2/28/2006 LIFE SUCCESS $52.00 2/28/2006 SPECTRUM APPRAISAL GROUP LLC $26.00 2/28/2006 CONCORD TITLE CORP $216.50 3/31/2006 ,Grounds Grooming Transfer Total Write-offs: ** Will require BOO approval for write-off. "* Prepared by Annette Metrick, lnfo Tech Access Oakland Write-offs2307DATE.xls DELINQUENT ACCESS OAKLAND ACCOUNTS - RECOMMEND FOR WRITE-OFFS Customer ID Customer Name Amount Date of Owing delinquent billing TLR TLR LAND SERVICE $37.50 3'31/2006 GOABS GO ABSTRACT NEW YORK $367.25 4/30/2006 TOMEC TOTAL MECHANICAL CONSTRUCTION $130,75 4/30/2006 DIAMO DIAMOND TITLE AGENCY $42.75 5/31/2006 ENCORM ENCORE MORTGAGE ENTERPRISES LLC $13.00 5/31/2006 MACBE MACBETH PROPERTIES $13.00 5/31/2006 MWCON MW CONSULT & INVESTMENT GROUP $99.00 5/31/2006 NOTARY NOTARY EXPRESS CORP $13.00 6/30/2006 QUA QUANTUM HOME APPRAISALS $65.00 6/30/2006 ABNAMRFL ABN AMR() PL ALYSON VVRIGHT $0.75 7/31/2006 CHEST TY HOGAN CHESTNUT $13.00 7/31/2006 WYNAPP VVYNDHAM APPRAISALS $13.00 7/31/2006 00003439 HW KETCHUM $28.50 8/31/2006 AT1TLEWK AMERICAN TITLEVVORKS INC $65.50 8131/2006 FIDNAT FIDELITY NATIONAL TITLE $19.25 8131/2006 MVVKPRPTX MARK SERVICE CORP** $1,041.88 8131/2006 ** 00003453 MORTGAGE ETC LLC $7.50 9130/2006 00003469 MICRO TECHNOLOGY SYSTEMS $26.00 9/3012006 ARCHI GERALD J YURK ASSOCIATES INC $41.00 9/30/2006 BARAB BARRETT ABSTRACT LLC $80.25 9130;2006 KOENIGD DENISE KOENIG $15.00 9/3012006 00003389 NVR INC $52.00 10/31/2006 APEXTI APEX TITLE $2.50 10/31/2006 Total VVrite-offs: 5_2_10 .33 **Wiil require BOO approval for write-off, " Prepared by Annette Metriek, life Tech Access Oakland Write-offs2008DATE.xls Date of Comment Recept 1/9/2604 NO RESPONSE 6/14/2006 NO RESPONSE 4/5/2005 NO RESP & RDP 4129)2004 NO RESP & RDP 1/30/2003 NO RESPONSE 8/5/2005 NGMA 12/2912004 ND RESPONSE 8/12/2004 NGMA 6/29/2005 NO RESPONSE 4/2212005 NO RESPONSE 7/13/2006 NO RESPONSE 5/24/2006 NO RESPONSE 1/1512006 NO RESPONSE 11/11'2001 RDP SUB CREDIT 9/26/2005 NO RESPONSE 11/1412006 OVER PAYMENT 1/8/2307 NGMA 7/3012003 NO RESPONSE 6/2812007 DEACTV 12/1012004 NGMA 2/2/2007 RDP CREDIT BALANCE ACCESS OAKLAND ACCOUNTS - RECOMMEND FOR WRITE-OFFS Customer ID Customer Name ABSPRO ABSTRACT PRO INC BELLASSO BELL & ASSOCIATES BHAMBANC BIRMINGHAM BANCORP MORTGA( CAPALLNC CAPALLIANCE PROPERTIES INC CITIFINM CITIFINANCIAL MORTGAGE CO DDGLLC DENALI DEVELOPMENT GROUP LL DENNEYPC TIMOTHY W DENNEY PC DOCQUEST DOCUQUEST LLC DOMINL DOMIN, LOUIS ESCRCl/VCO FIRST ESCROW CO GINTERD GINTER, DARRYL LAKES AREA REAL ESTATE LLC LEJ ENTERPRISES LLC METCO LAND S E A MICHIGAN CITIZEN NEWSPAPER MILL COLEMAN AGENCY MICHIGAN TITLE AGENCY SIGNATURE BUILDING & DEVELOP STERLING LAND RESEARCH TIGRO AGENCY INC ZAHOOR, ILYAS Total Write-offs: Credit Bal Amount -$31.25 -$12.30 -$13.00 -$41.25 -$13.00 -$12.50 -$32.25 -$6.75 -$13.00 -$21.14 -$26,00 -$22.75 -$5.62 -$53.50 -$2.00 -$0.50 -$3.75 -$".3.00 -$0.75 -S15.00 -$0.25 ($339.26) LAKESARE LEJ ENTER METCOLND MINEWS MILLCOLE MITIAG SIGBLGDV STER LAND TIGRO ZAHOORL " Will require BOC approval for write-off. ' DEACTWDEACTIVATED A000UNT/90 DAYS PAST DUE NGMA = NO GOOD MAILING ADDRESS RDP = RECORDED DOCUMENT PROFILE PRODUCT Prepared by Annete Metrick, Info Tech, Access Oakland Write-offs2008CRBAL.xls 9 Thank you,, r 1 Kathy Bell( ) To: Joe Sullivan Of: Manager, CLEMIS From: Kathy Bell Date: 07/26107 Of: Fiscal Services - Info Tech Phone: 82384 Re: Uncollectible Radio account CC: D. Glassford, P. Kudla 0 Urgent 0 For Review 0 Please Comment 0 Please Reply doe: Attached are copies of Radio's account receivable from Sinai Hospital in the amount of $480.00 for an invoice dated 06/30/1999. Per the attached email, Katie West of Fiscal Services has contacted Detroit Medical Center's Accounts Payable department to collect the amount due without success, due to the age of the invoice and lack of a contact name at Sinai Hospital on the work orders. Many earlier collection efforts had the same result. Would you please advise if this account can be written off as uncollectible so we can prepare a Fiscal Note for BOG approval? Report ID: AR30003 Aging Id: SHARE/STD Currency Base Currency Rate Type: CRRNT PeopleSoft Receivables AGING DETAIL SY BUSINESS UNIT as of 25-jVD-2001. Page Do. I Run Date 07/26/2007 Run Time 0921,08 Item USCT1 480.00 480,00 Line As Of Ent Typ/Rsn Terms Document Cur Amount Current 1-10 31-60 61-90 90 -120 Other RA000000074 SINAI ROSPITAT. DETROIT MI 11I7RAD 0 06/30/1999 IN NNT30 UID 450.00 Total SINAI HOSPITAL 490..00 Total USCTY 480.00 400.00 U, Carol Morin-Jablonski From: Carol Morin-Jablonski [morin-jablonskicoakgov.corn] Sent: Thursday, September 20, 2007 3:10 PM To: 'Kathy Bell' Cc: 'Conforti, Holly' Subject: RE: Uncollectible Radio account receivable writeoff As a general rule I do not do any writeoffs of AR until they have been approved by the BOO, Once i see the writeoffs approved by resolution I then go into the system and write it off referencing the resoi # approving the write off. Original Message From: Kathy Bell [mailto:bellk©oakgov.corn] Sent: Thursday, September 20, 2007 8:40 AM To: Morin-Jablonski, Carol Cc: Conforti, Holly Subject: Uncollectible Radio account receivable writeoff Hi, Carol: Attached please find a memo signed by Joe Sullivan approving writeoff of an uncollectible Radio account receivable for Sinai Hospital. The A/R aging for the account is also attached. Would you please enter a credit of $480.00 on A/R Customer RAD00000074 applied to item 1117RAD? Per Holly, this should be added to the year end report of writeoffs to BOO. Thanks, Kathy 9/20/2007 Oakland County Fiscal Services Memo To: Tim Soave, Manager— Fisca 71:0S p (v. From: Kerrie Jager, Accountant II , ) CC: Linda Pearson, Budget Ana .st , CF Nancy Fournier, Chief— Fiscal Services Date: October 31, 2007 Re: Medical Care Facility VVrite-offs Because of the transfer of management of the Medical Care Facility to Ciena Healthcare and the request to close down the Medical Care Facility Fund due to the transfer of ownership, it has been determined that $1,098,177.43, of the outstanding accounts receivables for Medical Care Facility services provided in Fiscal Year 2006 and prior is uncollectible and should be written off in accordance with Fiscal Services policies and procedures. 1 1 CI COUNTY OF OAKLAND, MICHIGAN SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS FOR THE YEAR ENDED FY 2007 FUND NAME OF FUND AMOUNT 21310 Animal Control Legacy Fund $ 39,018.24 21330 Children's Village Donation Fund 8,459.72 21370 Medical Examiner Family Grief Counseling Fund 825.00 21375 Medical Examiner Library Donation Fund 1,000.00 21380 NO HAZ Waste Donations 6,322.98 21385 Probate Court Trust Fund 1,910.00 21399 Easter Egg Hunt Fund 15,903.10 $ 73,439.04 11 OAKLAND COUNTY MEDICAL CARE FACILITY DONATIONS - REVENUE COLLECTED For Fiscal Year Ending 09/3012007 Misc Fundraiser Resident Dream Garage/ Hotdog Straw Ice Misc Fund Date Blue Jean Volunteer Racy/Mkt Non-Res r Misc Prom Popcorn Grand Iota' Picnic Activity Cruise Raffle Pizza Festival Cream Total _ 10/06 20.00 115.00 61.48 692.05 --692.05 $888.53 11/06 26.00 49.25 10.00 0.00 04.25 12/06 7.14 39.00 129.50 129.50 ,175.64 01/07 148.50 ' 58.00 0.00 206.50 _ 02/07 95.00 54.00 24.00 24.00 173.00 03107 2,500.00 _ 58.00_ 0.00 2,558.00 _ 04107 65.00 50.00 730.65 730.65 845.65 1 05/07 _ 18.00 47.00 721.20 786.20 1 ---, 06/07 77.50 0.00 77.50 _ 0107 0.00 0.00 08/07 0.00 0.00 _ 09/07 _____ 0.00 0.00 ToTAL $2,878.64 $547.75 $0.00 $0.00 $71_48 $2,297.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2,297.40 $5,795.27 Revenue 112 MISCELLANEOUS FUNDRAISERS CR Detail ,_. 2007 1 -1 DATE RECEIPT # HOEDOWN MISC GARAGE SALEtPOPCORN PROM BAKESALE HOTDOG - — ------ — -, ------- ------ - - - 10/04/06 89354 150.00 Sale _ __. Candy _ 10/04/06 89356 50.00 Candy Sale ---- - 10/04/06 89391 47.00 1Candy Sale ------ 10/10106 89428 117_00 Candy Sale 10/10/06 _89435 ..38.21 Cand_y --ale_ _ _ Pe - — 10/13-166 694744— 189.84 t Fundraiser _ _ _ 10/24/06 89497 80.06-Candy Sale --10/35/06____ 89509 20.00 - Halloween Candy 12/13/06-89759- --- 69.00 ,_ _ _ Candy Sale -712/28/0-6- 89792 60.50 Gandy Sale --6-3108/07 900T3 24.00 , Candy Sale _ 04/02/07 — 9e26 335.00 Fish Cookout 04109/07 90276 163.25 Fish Cook Out 04/30/07 90360 152.00 Cookout 04/30/07 90361 80.40 Mother's Day 05/08/07 90404 649.20 Mothers_Day______ _ , — 05/08/07 90412 6.00 Mother's Day 05/10/07 90439 12.00 Mother's Day 05/11107 90450 48.00 Mothers Day — -- 05/11/07 90452 6.00 — Mother's bay -- , _ — — - — _ TOTAL $2,297.40 $0.00 $2,297_40 $0.00 $0.00 $0.00 $0.00 $0.00 OAKLAND COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE FISCAL SERVICES DIVISION Timothy J. Soave, Manager December 14, 2007 Bureau of Local Government Services Michigan Department of Treasury Treasury Building 430 West Allegan Street Lansing, MI 48922 For the fiscal year ending September 30, 2007, Oakland County reports six (6) funds with a negative unreserved fund balance (e.g. a "deficit"), and three (3) funds with negative unrestricted net assets. Below, please find a listing of those funds, the amount of the deficit, and a deficit elimination plan: Capital Projects Fund - Lake Levels - Act 146 $(49,263) The negative unreserved fund balance in the Lake Levels - Act 146 Fund reflects two issues. The first involves the commencement of a new lake level construction project in FY 2004. The Watkins Lake Level Control Structure and Augmentation Well project was funded by a bond issue with the good faith deposit of 821,500 received on September 30, 2004 and remaining $553,500 received at the bond closing in FY 2005. The construction costs exceeded the bond funding received for this project and will require additional assessments to be collected from the benefiting residents. The negative unreserved fund balance of 837.696 for this project will be eliminated with a special assessment to cover the additional construction costs for the project. This will be collected through a special assessment with the December winter 2007 tax schedule in order to eliminate the deficit in FY 2008. The remaining negative um-eserved fund balance reflects preliminary costs related to the Bush Lake Level project. The project is still in the design stage. Once the project plan and estimate is approved, it is anticipated that bonds will be sold to fund the project with a multiple year special assessment roll to cover bond principal and interest payments. If the project does not move forward, a special assessment will be issued to cover the preliminary design costs. Special Revenue Funds — Lake Levels Act 146 $( 48,715) The Lake Levels - Act 146 consists of 30 separate lake level funds. Annually, lake level funds are reviewed and assessments authorized. Assessments are placed on December tax bills in order to cover any individual fund deficits and anticipated operating costs for EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONT:AC LAKE RD • WATERFORD MI 48328-0403 • (248) 858-0807 • FAX (248) 975-9869 10i the following year. While there are several individual lake level funds with deficit balances, the majority of the overall net negative unreserved fund balance is due to a $149,886 deficit in the Bush Lake Level Fund, The Bush Lake Level Fund deficit is related to the legal and administrative costs associated with the establishment of the level lake over the past several years. An approved assessment roll was just recently established for Bush Lake. An assessment of $142,253 for the Bush Lake Level Fund will be collected in FY 2008 with the balance to be collected in FY 2009. The overall net negative unreserved fund balance for Special Revenue Fund Lake Levels Act 146 should be eliminated in FY 2008. Special Revenue Funds — Grants Friend of the Court Multi-Organizational Grants Law Enforcement Grants Judicial Grants $( 2,910) $( 2,559,) $( 29,943) $( 992) The negative unreserved funds balance in the grant funds listed above reflects the fact that these grant funds operate on a reimbursement basis; e.g. the County pays the original expenses and is reimbursed by the grantor agency after submission of the proper support documentation. Typically, reimbursement for year end expenditures lags by two to three months. Once reimbursement is obtained, the negative unreserved find balance will be eliminated. Should the reimbursement not be sufficient to cover the expense, the County has match funds budgeted which will be transfened to cover any remaining deficit. Internal Service Fund — Drain Equipment Fund $(2,363,626) The negative unrestricted net asset balance is primarily due to the recent change over the past several years to replace Drain Equipment owned vehicles with leased vehicles from the Motor Pool Fund. The replacement of Drain Equipment owned vehicles requires a transfer from the Drain Equipment Fund to the Motor Fund at the time of purchase and the number of owned vehicle replacements has been fairly significant over the past several years. Also, the lease charges from the Motor Pool Fund were more than anticipated (budgeted) for the fiscal year ending September 30, 2007 due to increased operating/fuel costs. Drain Equipment vehicle rates, as well as other equipment rates, have been increased for FY 2008 and will continue to escalate in order to cover annual operations and future replacement, It is anticipated the negative unrestricted net assets will be eliminated within the next four fiscal years based on the continued rate adjustments, and the decrease in the number of Drain Equipment owned vehicles requiring one-time transfers to the Motor Pool Fund for replacement. Internal Service Fund — Sheryl. Aviation Fund $( 13,452) The negative unrestricted net assets in this fund reflect two separate interfund advances from the Delinquent Tax Revolving Fund, to purchase two helicopters. The initial advance was made in FY 2001 to purchase the first helicopter. The second advance was made in FY 2002 to purchase the second helicopter. The amount of negative unrestricted 11 net assets reflects the remaining advance payable balance ($475,000 for the FY 2001 loan and $800,000 for the FY 2002 loan). The negative unrestricted net assets will be eliminated as the advances are repaid to the Delinquent Tax Revolving Fund. The first advance will be eliminated in FY 2009; the second will be eliminated in FY 2011. Enterprise Fund — Farmers MarIcct. S( 1,769) The negative unrestricted net assets reflect the fact that this is a very small fund with little flexibility. Natural cost increases in building space cost and administrative indirect cost cannot be absorbed with in the operations. Accordingly, within the second quarter of FY 2008 this fund will be merged into the larger Facilities Management and Operations Fund. The larger fund does have the flexibility to cover market operations without need for subsidy. We trust that the above demonstrates that Oakland County has sufficient plans in place to eliminate the negative unreserved fund balance and negative unrestricted net assets reported in the financial records for the fiscal year ending September 30, 2007. Any questions regarding this matter should be directed to my attention at 248-858-0807, or by e-mail at soavetgoakpv,corn. Sincerely, Timothy J.4 1.10<ve, CPFO Manager,L'iscal Services Division Department of Management and Budget Oakland County, Michigan cc: Robert Daddow, Deputy County Executive Patrick Dobany, County Treasurer Laurie Van Pelt, Director, Management and Budget John McCulloch, County Drain Commissioner Dale Cunningham, Sheriff Business Manager Dr. Thomas Gordon, Director, Health and Human Services Dave Ross, Director, Facilities Management !HEREBY 7:0014G RESOLUTOI / 2-1 /7 /0 Ruth Joillima, Cyinty Clerk Resolution #07290 December 13, 2007 Moved by Rogers supported by KowaII the resolution be adopted. AYES: Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel, Hatchett, Jacobsen, KowaII, Long, Middleton, Nash, Potter, Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard, Burns, Coulter. (23) NAYS: None. (0) A sufficient majority having voted in favor, the resolution was adopted. ipP••• STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolutioti is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 13, 2007, 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 13th day of December, 2007.