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MISCELLANEOUS RESOLUTION #07139 June 14, 2007
BY: FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2007 SECOND QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for
Local Units of Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section
22, which authorizes budget amendments for variances between the budgeted revenue
and actual revenue, and Section 23, which authorizes budget amendments for
variance between estimated revenue and projected expenditures, amendments are
required; and
WHEREAS the Fiscal Year (FY) 2007 Second Quarter Financial Forecast Report
has identified several variances and budget amendments are recommended; and
WHEREAS a budget amendment is recommended in the amount of $79,000 due to
State cuts for Circuit, District and Probate Judges' Salaries; and
WHEREAS the Prosecuting Attorney has requested budget amendments to
reappropriate funds from various accounts to more accurately reflect actual
revenues for Educational Training ($6,500) and expenses for Clothing Allowance
($1,500), and Periodicals, Books, Publications and Subscriptions ($4,000), as well
as appropriate projected favorability of $40,000 from Witness Fees and Mileage to
Office Supplies - $20,000, Expendable Equipment Expense - $10,000, and Expert
Witness Fee and Mileage - $10,000, based on changing case requirements and to
account for these expenses more accurately; and
WHEREAS a budget amendment is recommended to the Clerk's Election Division
budget to transfer $32,000 from Professional Services into the Information
Technology Fund Software Purchase budget to purchase the Campaign Finance
Reporting Software Package for the purpose of making campaign finance disclosure
statements available over the internet as approved per MR #04314; and
WHEREAS the Drain Commissioner has requested a budget amendment to
reallocate $1,500 from the Administration Unit to Soil Erosion Program to monitor
expenses for the Soil Erosion Program more accurately; and
WHEREAS the Auditing Division is requesting a budget amendment in
Professional Services to fund the electronic cash register monitoring project, and
there is sufficient favorability in salaries and fringe benefits to cover the
cost; and
WHEREAS the Equalization Division is requesting office alterations to make
more efficient use of current office space at an estimated cost of $13,940 with
project funding available through increased Equalization Division activity for
transfer to the Project Work Order Fund (project #10000000136); and
WHEREAS a budget amendment of $59,000 is recommended in the Public Services
Community Corrections Division Fee Income, recognizing increased drug testing,
which offsets unfavorable variances in Testing Materials ($50,000) and Electrical
Service ($4,000) for the Community Corrections Division, as well as Employee
Rabies Shots ($3,000) and Medical Supplies ($2,000) for the Animal Control
Division; and
WHEREAS the actual Convention Facility / Liquor Tax revenue for FY 2007 is
$523,820 more than budgeted, and an amendment is recommended to reflect the actual
amount received and adjust Health Division Substance Abuse Program budget and Non-
Departmental Contingency as established per the General Appropriations Act; and
WHEREAS a budget amendment of $2,041,300 is recommended for property taxes
due to projected partial favorability based on the FY 2007 budget for property
taxes built on estimated State Equalized Value (SEV) as of April 2006 for the July
2007 levy, which should have been estimated on the April 2007 value; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote.
WHEREAS in reviewing fringe benefit costs for the Sheriff's Office, it has
been determined the FY 2007 budget did not include sufficient funds to cover
employee medical insurance, and an amendment of $2,000,000 is recommended to
correct the fringe benefit budget; and
WHEREAS the Everge contract used for implementing PeopleSoft has been
extended through March 31, 2008 to complete Phase II implementation, and a budget
amendment of $25,000 is recommended to cover the Professional Services expense in
Fiscal Services for the contract extension; and
WHEREAS a budget amendment totaling $16,300 is recommended to appropriate
funding in Support Services to offset unfavorability in Maintenance Contracts
($1,400)due to increased costs associated with mail meter machine, Licenses and
Permits ($5,000) for Fastforward multiline optical character reader and Office
Supplies ($11,400) due to additional costs of ink for high volume machines; and
WHEREAS a budget amendment is required to reappropriate salaries and fringe
benefits for a Buyer II position (#10521) that was created with the Emergency
Response and Preparedness 2006 Homeland Security Grant Program per MR #06246 from
the Emergency Response and Preparedness Unit to the Purchasing Division to more
accurately account for this position; and
WHEREAS the Economic Development Corporation (EDC) Board has approved the FY
2007 Special Revenue Budget for the EDC in the amount of $47,000 and a budget
amendment is required to amend the FY 2007 Special Revenue Budget for the Economic
Development Corporation Fund (21180); and
WEHREAS the Oakland County Parks and Recreation Commission has approved
amendments as of May, 2007 based on the Garden Walkway and Fire System upgrade -
$45,756 (approved 1/3/07), Repair of the Entry Drive - $125,010 (approved 4/4/07),
Financial Plan and Roof Repair - $116,015 (approved 5/2/07), as well as
reappropriate various budgets to correctly reflect actual expenses for Swimming
Classes - $770,000, and Capital Asset Contributions - $1,440,000; and
WHEREAS the Drain Commissioner is requesting to amend the Drain Equipment
Fund budget by $347,479 for FY 2007 reflect a decrease in the actual cost of 1
department-owned vehicle and the replacement of 15 owned vehicles with 15 leased
vehicles in FY 2007; and
WHEREAS Information Technology is requesting a reappropriation of previously
approved funds from the IT Fund Net Assets-Designated for Projects to continue
various projects such as the Jury Upgrade Project, BS&A Receivable Migration,
Delinquent Tax Receivable System, GIS Enhancements and Access Oakland E-payments;
and
WHEREAS the County's contribution towards the FY 2007 Road Commission's Tr-
Party projects is $2,250,000, and funding is currently budgeted at $1,500,000 in
the Non-Departmental Budget, and an additional $750,000 is designated in the
Delinquent Tax Revolving Fund (DTRF) to cover this expense to the General Fund to
pay the County's contribution; and
WHEREAS an amendment is recommended to appropriate funds from the General
Fund Designated Fund Balance for Future Technology Replacement (GF Account
#371448), to the Information Technology Fund budget, in the amount of $1,289,483,
for workstation replacements necessary for the XP upgrades, acquire additional
fiber to secure critical voice systems, additional services for planned
maintenance projects, and replace network servers; 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-offs of any bad debts in excess of $1,000; and
WHEREAS adjustments made to the Inmate Accounts for FY 2007 during the
period of January through March totaled $439,491; and
WHEREAS the City of Farmington Hills requested assistance from the Oakland
County Sheriff's Office to provide security at the Farmington Hills Banquet Hall
(23666 Orchard Lake Rd.) for the Iraq Elections held December 13 - 15, 2005 that
resulted in a cost of $8,197.97 for these services, which Oakland County has
(#51600)
Transfer Out to General Fund $750,000
Change in Fund Equity L$750,0001
Transfer In from DTRF
Road Commission Tr-Party
Total
$750,000
$750,000
0
GENERAL FUND (10100)
Revenue
9090101-152130-665885
Expenditure
9090101-152010-788001-63600
INFORMATION TECHNOLOGY FUND
Revenue
1080101-152010-695500-10100
Expenditures
1080601-152010-750154
1080101-152010-731458
1080201-152010-731458
1080601-152010-731458
1080701-152020-731458
sought reimbursement, but has not received payment, and an approval to write off
this debt is requested; and
WHEREAS the Community and Home Improvement Division has write-offs totaling
$303,635 in 2007 Uncollectible Home Improvement Loans for Home Investment
Partnership Act Accounts and the Community Development Block Grant as listed in
Schedule C-1 and C-2.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the
Fiscal Year 2007 Second Quarter Financial Report.
BE IT FURTHER RESOLVED that $750,000 from the Delinquent Tax Revolving Fund
be transferred and budgeted and be amended as follows:
DELINQUENT TAX REVOLVING FUND
Expenditure
7010110-186050-788001-10100
GENERAL FUND (#10100
Revenue
9010101-186140-695500-51600
Expenditure
9010101-153010-740135
BE IT FURTHER RESOLVED that $1,289,483 be appropriated into the General Fund
from the Designated Fund Balance account for Future Technology Replacement and
transferred to the Information Technology Fund as follows:
Planned Use of Fund Balance $1,289,483
Transfer Out to Info Tech
Total General Fund
(63600)
Transfer In from General Fund $1,289,483
Expendable Equipment $ 833,000
Professional Services 25,871
Professional Services 210,194
Professional Services 196,053
Professional Services 24,365
Total Expenditures $1,289,483
Change in Fund Equity 0
$1,289,483
0
BE IT FURTHER RESOLVED that $13,940 be transferred from the General Fund
Equalization Division to the Project Work Order Fund.
BE IT FURTHER RESOLVED that the uncollectible debt for the Iraq Elections
and Home Improvement Loans are authorized to be written off.
Chairperson, on behalf of the Finance Committee, I move the adoption of the
foregoing resolution.
, lir
OAKLANDT-Er--
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
X"remait
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
Wm. Art Holdsworth, Deputy Director
rai". TO: Members of the Finance Committee I/ -
FROM: Laurie Van Pelt, Director, Management and Budget
Art Holdsworth, Deputy Director, Management and hrudget
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2007 Second Quarter Forecast Report
DATE: June 1, 2007
FY 2007 FORECAST
Attached please find the Fiscal Year (FY) 2007 First Quarter Forecast Report. In total, Fiscal Services forecasts that
the County will complete Fiscal Year 2007 with overall favorability of $14,926,799 in General Fund / General
Purpose (GF/GP) operations. GF/GP includes all operations except grants, enterprise funds and internal service
funds. This overall favorability is split between receiving $13,486,129 more revenue than anticipated and projected
expenditure favorability of $1,440,670. It is important to note, however, that 69% of the favorability reflects a one-
time adjustment related to the final year of the property tax acceleration payment. Removing this adjustment,
overall favorability would be $4,653,799.
REVENUES
Forecasted GF/GP revenues are estimated to be 2.70% more than budget or $13,486,129. The majority of the
favorability is the result of the following events:
A. TAXES- Favorable: $10,273,000
• FY 2007 forecast is more than budget since it is based on updated estimated April 2007 Taxable
Value (TV) for the July 2007 levy. The FY 2007 budget was based on April 2006 TV for both
December 2006 levy and July 2007 levy. As stated above, this is the last year for the accelerated
payment.
B. INVESTMENT INCOME —Favorable: $2,181,000
• Investment income is favorable due to increased interest rates.
C. OTHER REVENUE - Favorable: $940,830
• Other Revenue is favorable due to receipts and recording of prior year adjustments in Non-
departmental and Children's Village.
D.. INTERGOVERNMENTAL GENERAL REIMBURSEMENT - Favorable: $935,700
• Convention Facility Tax is favorable $523,820, State Court Equity payment is favorable $424,600
and Cigarette Tax is unfavorable ($12,731.)
E. CHARGES FOR SERVICES - Unfavorable: $735,397
• Revenue collect by the Treasurer's Office is expected to be unfavorabl3 ($757,100) mostly due to
Industrial Facilities Tax due to Board of Review legislative changes in assessment and expired
certification. Revenue is forecasted to unfavorable in the Clerk's Office for Land Transfer Tax
($305,000), forfeiture of bonds ($130,000) and forfeiture of surety bonds ($135,000) partially
offset by increased revenue for Enhanced Access fees of $200,000. In the courts, the Circuit
Court is forecasting favorable collections for Defense Attorney fees and decreased revenue for the
52nd District Court Division III for Ordinance Fines and Cost and State Costs. Favorable variances
are recorded in many other county departments on a smaller level.
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 POIVTIAC LAKE RD DEPT 409 • WATERFORD MI 48328-0409 • (248)858-2163 • FAX (248) 452-9172
EMAIL: vanpeltl@oakgov.com 1
PLANNED USE OF FUND BALANCE (1)
TOTAL GF/GP FUNDS
21,333.00 $ 7,071,961.04
$ 491,315,371.00 g 500,307,893.04
$ 7,071,961.04
$ 513,794,022.04
$0.00 0.00%
$ 13,486,129.00 2.70%
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
TOTAL LAW ENFORCEMENT
18,949,242.00
121 837„ 151 00 .
$ 140,786,393.00
19,169,593.32
122,992,266.59
$ 142,161,859.91
19,020,793.32
125,549,266.59
$ 144,570,059.91
148,800.00 0.78%
(2,557,000.00) -2.08%
$ (2,408,200.00) -1.69%
1.78%
2.39%
0.80%
-0.59%
1.99%
2.74%
1.80%
-0.05%
2.02%
1.43%
0.15%
$ 127,913,457.29 $ 127,017,557.29 $ 895,900.00 0.70%
$ 500,307,893.04 $ 498 867,223.04 1,440 670.00 0.29%
General Fund/General Purpose
Favorable/(Unfavorable) 14,926,799.00 $ 14,926,799.00
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER FINANCIAL REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2007
ADOPTED
BUDGET
BUDGET
AS
AMENDED
FY 2007
FORECAST
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
$ 330,988,400.00 $ 331,098,400.00
110,000.00
564,075.00 511,800.00
15,893,090.00 17,610,524.00
9,118,000.00 9,118,000.00
2,795,550.00 2,415,550.00
90,176,504.00 90,371,798.00
8,200,000.00 8,200,000.00
5,012,000.00 5,032,000.00
28,436,419.00 28,877,860.00
$ 341,371,400.00
454,400.00
17,615,820.00
10,053,700.00
2,358,650.00
89,636,401.00
8,200,000.00
7,213,000.00
29,818,690.00
$ 506,722,061.00
$ 10,273,000.00 3.10%
- #DIV/01
(57,400.00) -11.22%
5,296.00 0.03%
935,700.00 10.26%
(56,900.00) -2.36%
(735,397.00) -0.81%
0.00%
2,181,000.00 43.34%
940,830.00 3.26%
$ 13,486,129.00 2.73% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $ 491,294,038.00 $ 493,235,932.00
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 51,622,089.00
16,817,574.00
6,185,357.00
$ 74,625,020.00
$ 52,313,022.13
16,948,777.67
6,258,885.53
$ 75,520,685.33
$ 51,857,022.13
16,829,677.67
6,191,085.53
$ 74,877,785.33
$ 456,000.00
119,100.00
67,800.00
$ 642,900.00 0.85%
0.87%
0.70%
1.08%
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Drain Commissioner
TOTAL GENERAL GOVERNMENT
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Ser.Vices
Economic Dev. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
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
1,609,762.00
4,900,512.00
60,872,712.00
16,137,611.00
6,900,849.00
$ 121,845,479.00
$ 127,773,812.00
$ 491,315,371.00
12.381,329.91
3,927,791.70
2,929,671.08
2,580,504.04
5,882.066.32
$ 27,701,363.05
$ 7,966,190,57
21,679,781.40
2,771,843.04
1,610,284.90
5,292,454.84
63,588,402.69
16,569,771.17
7,531,798.85
$ 127,010,527.46
11,887,029.91
3,927,791.70
2,929,671.08
2,580,504.04
5,882,066.32
$ 27,207,063.05
$ 7,776,190.57
21,505,481.40
2,788,143.04
1,578,184.90
5,147,654.84
62,441,432.69
16,578,271.17
7,379,398.85
$ 125,194,757.46
371,849,665.75
494,300.00 3.99%
0.00%
0.00%
0.00%
0.00%
494,300.00
190,000.00
174,300.00
(16,300.00)
32,100.00
144,800.00
1,146,970.00
(8,500.00)
152,400.00
1,815,770.00
544,770.00 $ 363,541,559.00 $ 372,394,435.75
(1) Note that report forecasts Planned Use of Fund Balance with a zero variance in order to show a balanced budget. No revenue will actually be received. 3
•
$ 79,000.00
(35,200.00)
(20,400.00)
(23,400.00)
Property Tax Levy
Circuit Court Judge Salary
District Court Judge Salary
Probate Court Judge Salary
Total Revenues
Tuition Income
Educational Training
Total Revenues
$ (6,500.00)
6,500.00
Expenditures
4010101
4010201
4010101
4010101
4010101
4010101
4010101
4010101
122050 730303
122050 730303
122050 731213
122050 731339
122050 732158
122050 750399
122050 750154
122050 730688
Clerk's Office
Expenditures
2010301
2010301
- Elections Division
185010 731458
185010 788001 63600
Professional Services
Transfer Out to IT Fund
Total Expenditures
$ (32,000.00)
32,000.00
I I I
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2007 SECOND QUARTER 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
Revenues
9010101 196000 601637
9010101 121290 625007
9010101 121290 625313
9010101 121290 625653
Prosecutor's Office
Revenues
4010101 122050 632380
4010101 122050 630602
Account Name
Clothing Allowance
Clothing Allowance
Membership Dues
Periodicals Books Pub Sub
Witness Fees and Mileage
Office Supplies
Expendable Equipment Expense
Expert Witness Fee and Mileage
Total Expenditures
$ (1,500.00)
1,500.00
(4,000.00)
4,000.00
(40,000.00)
20,000.00
10,000.00
10,000.00
Drain Commissioner
Expenditures
6010101 155010 770667
6010101 174250 770667
County Executive - Auditing Division
Expenditures
1010201 181010 702010
1010201 181010 722740
1010201 181010 731458
Admin - Convenience Copier
Soil Erosion - Convenience Copier
Total Expenditures
Salaries
Fringe Benefits
Professional Services
Total Expenditures
$ (1,500.00)
1,500.00
$ (6,250.00)
(3,750.00)
10,000.00
M&B - Equalization Division
Revenue
1020501 186020 631813
Expenditure
1020501 173020 788001
Reimb. Equalization Division
40400 GF Transfer Out to Project Work Order $ 13,940.00
Total
$ 13,940.00
•
(5,000.00)
500.00
(4,500.00)
(1,000.00)
(650.00)
(500.00)
(250.00)
(1,000.00)
(1,000.00)
(100.00)
(4,500.00)
Closing Fee
Investment Income
Total Expenditures
Advertising
Fees / Per Diem
Membership Dues
Miscellaneous
Public Notices
Workshops & Meetings
Office Supplies
Total Expenditures
Total Change in Fund
Entrance Fees General Admin
Entrance Fees Swimming
Entrance Fees General Adnnin
Entrance Fees Swimming
Capital Assest Contribution
Total Revenues
Grounds Maintenance
Bldg Maintenance Charges
Contingency
Grounds Maintenance
Grounds Maintenance
Grounds Maintenance
Contracted Services
Bldg Maintenance Charges
Captial Improvement Program
Total Expenditures
Total Change in Fund
750,000.00
(750,000.00)
(20,000.00)
20,000.00
(1,440,000.00)
$ (1,440,000.00)
24,206.00
21,550.00
(186,781.00)
117,010.00
8,000.00
(100,000.00)
64,780.00
51,235.00
(1,440,000.00)
$ (1,440,000.00)
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2007 SECOND QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aft Oper Unit Account Name
Homeland Security Fund - #29340
Revenues
1010115 115090 610313
1020401 182090 610313
FY 2007
AMENDMENTS
(72,830.00)
72,830.00
Grants Federal
Grants Federal
Total Revenues
Expenditures
1010115 115090
1010115 115090
1020401 182090
1020401 182090
702010
722740
702010
722740
Salaries
Fringe Benefits
Salaries
Fringe Benefits
Total Expenditures
Total Change in Fund
(44,364.00)
(28,466.00)
44,364.00
28,466.00
Economic Development Corporation Fund - #21180
Revenues
1090202 171110 630280
1090202 171110 655385
Expenditures
1090202 171110 730072
1090202 171110 730709
1090202 171110 731213
1090202 171110 731241
1090202 171110 731507
1090202 171110 732165
1090202 171110 750399
Parks and Recreation Fund - #50800
Revenues
5060837 160210 630644
5060837 160210 630651
5060837 160210 630644
5060837 160210 630651
5060765 160965 690189
Expenditures
5060715 160070 730814
5060327 160010 730198
5060201 160000 730359
5060735 160070 730814
5060846 160210 730814
5060837 160210 730814
5060101 160000 730373
5060735 160070 730198
5060765 160965 740030
Drain Equipment Fund - #63900
Revenues
6010201 149750 632401
26466 Vehicle Rental 79,925.00
Total Revenue 79,925.00
9
$ 435,186.35
$ 3,588,632.69
$ 320,000.00
11,000.00
$ 100,000.00
$ 400,000.00
$ 250,000.00
$ 600,000.00
40,000.00 $ 5,744,819.04
$ 497,249,464.04
FY 2007 BUDGET AMENDMENTS
FY 2007 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 491,315,371.00
BUDGET AMENDMENTS
M.R. #06185 - 10/05/2006
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 - 11/02/2006
County Clerk - Board of Canvassers with the City of Farmington
M.R. #06211 - 1110212006
Public Service Medical Examiners Office - Interlocal Agreement with Genesee County
M.R. #06217 - 11130/2006
Health Division - MDEQ reimbursement
M.R. #06223 - 11/30/2006
Circuit Court - SCAO Juvenile Drug Court
M.R. #06226 - 11/30/2006
Sheriff's Office Prosecuting Attorney- NET Bryne Grant Acceptance
M.R. #06238 - 12/14/2006
Equalization - Holly Twp contract
M.R. #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 - 12114/2006
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
Carry Forwards
Appropriation of Designation - Emergency Salaries
Appropriation of Designation - Hand Sanitizers
Appropriation of Designation - Fire Records Mgmt
Appropriation of Designation - Surveillance Cameras
Approp. of Designation - Non Public Safety Radios
Appropriation of Designation - Jail Mgmt System
Approp. of Designation - Personal Mileage increase
TOTAL AMENDED BUDGET AS OF 12/31/2006 (1ST QUARTER)
1 1
TOTAL 222 $439,491.00
Interoffice
MEMORANDUM
to: LaVerne Smith, Fiscal Servicees
cc: Judi Lockhart, Reimbursement
from: Joyce Raczka, Reimbursement
re: Inmate Waived Report
date: May 15, 2007
Submitted for your review is the Inmate Report for 2007 for the Months of Jan, Feb and
Mar 2007.
Number of Amount Waived
Accounts
JAN
FEB
MAR
07 079833 CZ 91 $154,461.00
07 080532 CZ 76 $159,441.00
07 081171 CZ 55 $125,589.00
From the desk of....
Joyce Raczka
Reimbursement
1200 N Telegraph Road
Pontiac, Michigan 48343
Te1:248-858-7368
fax:248-975-4288 13
SCHEDULE C - 1
2007 UNCOLLECTABLE -HOME IDA-0116-n'tEVE4t to-44-§
I
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
CASE # HOMEOWNER BAL DUE ADDRESS
1 8323 Albert & Patricia Persichini $ 8,323.00 -316 W Jarvis, Hazel Park 48030
2 8381 Donald & Geneva Holmes _ $ 19,175.00 21930 Harding, Oak Park 48237
3 9313 Donald & Geneva Holmes _ $ 13,787.00 21930 Harding, Oak Park 48237
4 8437 Dorothy J Jacobs $ 11,176.00 24001 Dante, Oak Park MI 48237
5 8493 Eleanor Johnson $ 13,064.00 23163 Reynolds, Hazel Park 48030
6 8558 Sylvania & Zera Guinn * $ 11,415.00 21399 Bethlawn, Ferndale 48220
7 8568 Mary Barbe $ 13,185.00 743 E Maxlow, Hazel Park 48030
8 8793 Marvin & LaJune Travis $ 13,065.00 24701 Kipling, Oak Park 48237
9 8850 Melvin & Mary Elam 1 $ 13,200.00 21412 Reimanville, Ferndale 48229V 1 '
, 10 8926 Valerie VanDosen $ 14,380.00 1821 Hazelhurst, Ferndale 48220
11 8929 Peggy O'Neil $ 13,350.00 112W Madge, Hazel Park 48030
12 8975 William Schrader $ 12,003.00 1220 E Pearl, Hazel Park 48030
1 13 9074 Ann Walthall I $ 21,325.00 6817 Cooley Lake Rd, W Bloomfield 48324
14 9159 Cindy Dailey $ 19,047.00 23401 Powell, Hazel Park 48030
15 9223 Janice Hana $ 19,270.00 1534 Jenifer, Madison Hts 48071 _
1 16 9252 Anita Jones $ 19,050.00 1637 W Hazelhurst, Ferndale 48220
17 9361 Madeline Hauck $ 10,969.00 267 Hecht Dr, Madison Hts 48071
18 9402 Renee C Miller $ 18,810.00 85W Garfield, Hazel Park 48030
19 9466 Thomas & Lydia Watson I $ 24,998.00 1031 E Breckenridge, Ferndale 48220
20 9554 Debra Cooper $ 9,568.00 2359 N Duck Lake Rd, Highland 48356
.21 9902 Alan & Donna Whitehead $ 4,475.00 '2780 Engleman, Highland 48356
TOTAL 1 $ 303,635.00
15
68,000.00
82,000.00
11,600.00
47,800.00
245,000.00
454,400.00 $
(37,400.00)
(20,000.00)
(57,400.00)
FEDERAL GRANTS (610000-610999)
Sheriff - Patrol
Sheriff - Corrective Services
County Executive - ERP
Health Division
Children's Village
Total Federal Grants
STATE GRANTS (615000-615999)
Sheriff - Patrol
County Executive - ERP
68,000.00 $
82,000.00
49,000.00
120,075.00
245,000.00
$ 564,075.00 $
- $
67,500.00 $
4,500.00 4,500.00
2,850.00 2,850.00
300,000.00 389,600.00
2,040,700.00 1,961,700.00 $
COUNTY OF OAKLAND
GENERAL FUND !GENERAL PURPOSE REVENUES
FY 2007 SECOND QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2007
FORECAST
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
TAXES (601000-601999)
Property Taxes -2006 Tax Levy
Property Taxes - Tax Acceleration
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
SPECIAL ASSESSMENTS (605000-605999)
Payment in Lieu of Assessments-Treasurers
Total Treasurers Office
$ 251,539,201.00 $ 251,539,201.00 $ 258,539,201.00 $ 7,000,000.00
80,239,199.00 80,239,199.00 83,516,199.00 3,277,000.00
(891,500.00) (891,500.00) (891,500.00)
110,000.00 110,000.00 -
101,500.00 101,500.00 97,500.00 (4,000.00)
$ 330,988,400.00 $ 331,098,400.00 $ 341,371,400.00 $ 10,273,000.00
$ 110,000.00 $
110,000.00 $
2.78% Revised estimate based on update tax base. Original projection for July 2007 levy
was based on April 2006 valuation and should have been based on April 2007
base.
4.08% Estimate is calculated with updated tax base.
0.00%
0.00%
-3.94%
3.10%
0.00% Budget transferred to Taxes - "Treasurer Payment in Lieu of Taxes" per MR
#07047 (1st Qtr Forecast).
0.00%
68,000.00 $
82,000.00
49,000.00
67,800.00
245,000.00
511,800.00 $
12,000.00 $
0.00%
0.00%
-76.33% (Unfav.) funding from State. Emergency Managent Program partially funded thru
State Act 390. (Headlee Funded)
-29.50% (Unfav.) due to reduced activity for Type II Non-commercial private well.
0.00%
-11.22%
- $ (12,000.00) -100.00% ,
100.00% Fay, for the submittal of 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. (HMPG) Hazardous Materials
Planning Grant.
18,296.00 18,296.00
State Match Foster Care
Health Division
Outside Agencies - Child Care Subsidy
Total State Grants
1,000.00
4,492,090.00
11,400,000.00
$ 15,893,090.00
1,000.00
4,491,020.00
13,106,504.00
$ 17,610,524.00
4,491,020.00
13,106,504.00
$ 17,615,820.00
(1,000.00)
5,296.00
-100.00%
0.00%
0.00%
0.03%
9,118,000.00
$ 9,118,000.00 $
INTERGOV'T GEN. REIMB. REV. (620000-620999)
Non-Departmental
Total Intergov't Gen. Reimb. Rev.
$ 9,118,000.00 $ 10,053,700.00 $ 935,700.00
9,118,000.00 $ 10,053,700.00 $ 935,700.00
10.26% Convention Facility/Liquor tax is favorable $523,820; Cigarette tax is unfavorable -
($12,731); State Court Equity payment is favorable $424,600.
10.26%
INTERGOV'T PROGRAM REV. (625000-626999)
County Executive
Public Services - Community Corrections
Circuit Court
District Court
Sheriff
Non-Departmental
Total Intergov't Program Rev.
67,500.00
380,000.00
4,500.00
2,850.00
300,000.00
2,040,700.00
$ 2,795,550.00 $
(67,500.00) -100.00% ERP has had few inquires for the purchase of new sirens but has not experienced
any requests for FY2007.
1st Quarter amendment moved budget of $380,000 to Charges for Services (Fee
Income).
0.00%
0.00%
89,600.00 29.87% Collection of Social Security incentive payments for eligible inmates and Marine
Safety program.
(79,000.00) -3.87% Based on actual reimbursement for Circuit, District and Probate judges. A budget
amendment is recommended.
2,415,550.00 $ 2,358,650.00 $ (56.900.00) -2.36%
—s * Revenue variance is partially offset by an expenditure variance.
Adopted
Budget
3,897,980.00
Amended
Budget
3,897,980.00
FY 2007
FORECAST
3,140,880.00 Treasurer
Board of Commissioners
Library Board
Drain Commissioner
8,000.00
31,800.00
1,781,728.00
8,000.00
31,800.00
1,786,448.00
8,000.00
50,400.00
1,872,651.00
$ 201,500.00
1,000.00
60,500.00
50,150.00
2,452,768.00
349,500.00
185,700.00
18,800.00
2,570,879.00
2,574,587.00
25,000.00
185,700.00
18,800.00
2,570,879.00
2,524,587.00
413,000.00
185,700.00
18,800.00
2,425,879.00
2,474,587.00
563,000.00
201,500.00 $ 201,500.00
1,000.00 300.00
30,750.00 30,750.00
50,150.00 120,150.00
2,498,915.00 2,498,915.00
349,500.00 425,300.00
$ 23,221,403.00 $ 23,227,148.00 $ 22,229,951.00 $ (997,197.00) Total General Government
County Executive
County Exec - Administration
County Exec - ERP
County Exec - Auditing
M&B - Purchasing Division
M&B - Equalization Division
M&B - Reimbursement
Central Services - Support Services
Human Resource
Human Services - Health Division
Human Services - Children's Village
Public Services - Community Corrections
Public Services - MSU Extension
Public Services - Medical Examiner
Public Services - Animal Control
0.00%
0.00%
2.65% 20,000.00
64,100.00
910,200.00
755,010.00
64,100.00
989,028.00
755,010.00
64,100.00
989,028.00
775,010.00
0.00%
-25.00% Reduced Sale of Maps caused by housing market slowdown. (40,000.00)
80,100.00
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2007 SECOND QUARTER REPORT
Amount
Favorable
unfavorable) Percent Explanation of Sionificant Variances
(757,100.00) -19.42% Unfav Industrial Facilities Tax of ($635,900) 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., TIFA/DDA Recovery Ad Valorem of ($117,300) due
to slowing of new industrial development in OC, assessments are controlled at the
local level; and Alternate Energy receipts of ($6,400) due to decrease in capture
amount, assessed by local authority to attract energy conservation industries. This
was partially offset by Fav. Tax Reverted Land Co Portion of $2,000 due to increase •
Initiated by CVT's.
0.00%
18,600.00 58.49% State of Michigan has made payment for Blind and Physically Handicapped Library
- operations of $21,000 and reduced salary reimbursement for Library Director
($2,400).
86,203.00 4.83% Unfav - Plat Service Fees ($2,000) decrease in business activity resulting in less
fees being collected. Fav - Reimb. General $575,045 and Unfav - Reimb. Salaries
($396,592) for a net favorable effect of $178,453 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 - Soil Erosion Fees
($100,000) decrease in building activity/permits due to downturn in housing market.
Fav - Prior Years Revenue $9,500 the result of an invoice that should have been
booked to White Lake Level.
0.00%
(700.00) -70.00% (Unfav.) due to minimal usage from Fire Depts., Nurses Training, etc.
0.00%
70,000.00 139.58% Refunds from Office Max on purchased items.
0.00%
75,800.00 21.69% New program revenue Late Penalty Fav $55,000. Court Ordered Board and Care
Fav $14,000 and Tax Intercept Fees Fav $6,800 coincides with streamling
collections system.
0.00%
0.00%
(145,000.00) -5.64% (Unfav) due to lack of revenue generated from the Jail, including a decrease in
revenue from MCF. Patient numbers are roughly half the normal capacity and
flucating towards the lower side.
(50,000.00) -1.98% (Unfav) Out County Board and Care ($50,000) for revenue paid to O.C. for care of
juveniles who are wards of other counties not placed at C.V.
150,000.00 36.32% Fav. Testing Fee revenues as a result of the referral of former clients back into the
program. Increased revenue of $150,000 more than offsets the increase in
expenditures of $54,000.- A budget amendment is recommended.
Fay. Animal Sterilization Fees $15,000 reflects an increase in the number of
animals being sterilized. Fav. Pound Fees $5,000 due to an increase in animal
count and fees. Increased revenue of $20,000 more than offsets the increase of
expenditures of $10,500.*
Economic Dev. & Comm. Affairs - Admin
Economic Dev. & Comm. Affairs - PEDS
Total County Executive
Non-Departmental
136,450.00 136,450.00
160,000.00 160,000.00
$ 10,516,144.00 $ 10,949,369.00 $
136,450.00
120,000.00
11,029,469.00 $
—a Revenue variance is partially offset by an expenditure variance.
CO
OTHER REVENUES (670000-695500)
Prosecuting Attorney
Sheriff Office
Donations - All departments
Treasurer
County Executive
Emergency Response and Preparedness
Support Services
Health Division
Children's Village
Non-Dept - Sundry
Animal Control Transfers
Economic Development Transfers
Treasurers' Transfers
Non-Dept - Transfers
2,352,101.00
25,826,000.00
Drain -
District Court -
Public Services -
Library Board Transfers 27,209.00
135,500.00 $
53,309.00
32,000.00
1,000.00
5,000.00
4,300.00
156,576.00
83,383.00
32,000.00
$ 156,576.00
83,383.00
51,000.00
9,750.00
74.00
417,500.00 927,500.00
2,352,101.00 2,352,101.00
25,826,000.00 25,891,000.00
1,000.00 1,000.00
5,000.00
4,300.00 4,300.00
5,000.00
337,006.00
0.00%
0.00%
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2007 SECOND QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2007
FORECAST
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
0.00%
0.00%
19,000.00 59.38% Recording of prior year revenue for reimbursement of Cemetery Road at Great Lake
National Cemetery
0.00%
0.00%
0.00%
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.
100.00%
100.00%
100.00%
0.00% Budget transferred to Designated Fund Balance per MR #07047 (1st Qtr Forecast).
0.00%
65,000.00 0.25% Transfer in from Revenue Sharing Reserve account. Also note change in
expenditure forecast for Capital Cooperative Initiative Revolving Fund (CCIRF.)
337,006.00
9,750.00
74.00
510,000.00 122.16% Adjustment of Prior Years revenue and expenditures.
Total Other Revenues 28,436,419.00 $ 28,877,860.00 29,818,690.00 $ 940,830.00 3.26%
PLANNED USE OF FUND BALANCE (665000-665999)
General Fund - Prior Years Balance 21,333.00
Total Planned Use of Fund Balance 21,333.00
$ 7,071,961.04 $ 7,071,961.04
$ 7,071,961.04 $ 7,071,961.04
2.70% TOTAL GEN. FUND! GEN. PURPOSE REVENU 491,315,371.00 $ 500,307,893.04 $ 513,794,022.04 $ 13,486,129.00 500,307,893.04 $ 513,794,022.04 *13,486,129.00
* Revenue variance is partially offset by an expenditure variance.
ADOPTED
BUDGET
AMENDED
BUDGET
0.00% -
0.00%
0.00%
0.00%
0.00% 496,077.04
Division 2 - Clarkston
Personnel Expenditures
Operating Expenditures
$ 1,724,318.00 $ 1,720,577.00 $ 1,694,977.00 $
638,430.00 616,575.00 614,975.00
Internal Support Expenditures 226,360.00 298,436.48 298,436.48 0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
$ 63,717.00 $ 63,717.00 $ 63,717.00 $
62,800.00 62,800.00 62,800.00
$ 126,517.00 $ 126,517.00 $ 126,517.00 $
$ 3,934,185.00 $ 3,938,790.98 $ 3,898,790.98 $ 40,000.00 1.02% - Turnover.
1,026,133.00 1,034,605.00 1,025,305.00 9,300.00 0.90% - Fav due to decrease in postage meter usage of $5,000 and $4,300 savings in
office supplies.
Internal Support Expenditures 480,109.00 496,077.04
Total Division 1 - Novi $ 5,440,427.00 $ 5,469,473.02 $ 5,420,173.02 $ 49,300.00 0.90%
25,600.00 1.49% - Turnover.
1,600.00 0.26% - Fav due to juror fees & mileage of $3,800; interpreter fees of $2,000 and
computer research of $1,600; and personal mileage of $100 due to declining
caseload; partially offset by ($5,700) due to rent increase per lease
agreement, plus an increase of ($200) for custodial services,.
Total Division 2 - Clarkston
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,589,108.00 $ 2,635,588.48 $ 2,608,388.48 $
$ 3,791,337.00 $ 3,791,337.00 $ 3,791,337.00 $
416,288.00 428,338.32 385,738.32
1,210,123.88 1,210,123.88
27,200.00 1.03%
0.00% -
42,600.00 9.95% - Fav. defense atty. fees of $33,000; juror fees and mileage of $5,000; personal
mileage of $1,000 and professional svcs of $3,600 all due to declining
caseload,
- 0.00% - 1,190,671.00
Division 4 - Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 5,398,296.00 $ 5,429,799.20 $ 5,387,199.20 $
$ 2,374,733.00 $ 2,374,733.00 $ 2,374,733.00 $
520,590.00 530,856.00 530,856.00
367,903.00 381,810.97 381,810.97 ,
42,600.00 0.78%
0.00% -
0.00% -
0.00%
$ 3,263,226.00 $ 3,287,399.97 $ 3,287,399.97 $ 0.00%
Department Total
Personnel Expenditures $ 11,888,290.00 $ 11,889,154.98 $ 11,823,554.98 $ 65,600.00 0.55%
5/24/2007
C.R.1
97,800.00
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
$4,483,524.00
846,150.00
855,683.00
$4,532,960.61
858,851.99
867,072.93
$4,465,160.61 $
858,851.99
867,072.93
67,800.00 1.50%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
JudIcIal/AdmInIstration
Personnel Expenditures
Operating Expenditures
Internal Support
ADOPTED
BUDGET
$2,245,616.00
310,244.00
AMENDED
BUDGET
$2,242,754.00
7,752.00
310,244.00
$2,144,954.00 $
7,752.00
310,244.00
4.36% - Turnover
0.00%
0.00% -
EXPLANATION OF SIGNIFICANT VARIANCES
$2,462,950.00 $ 97,800.00 3.82%
Estates/Mental Health
Personnel Expenditures
Operating Expenditures
Internal Support
$2,555,860.00
$2,237,908.00
846,150.00
545,439.00
$3,629,497.00
$2,560,750.00
$2,290,206.61
851,099.99
556,828.93
$3,698,135.53
$2,320,206.61
851,099.99
556,828.93
$ (30,000.00) -1.31% - Unfav due to rising fringe benefit cost.
0.00% -
- 0.00% -
$3,728,135.53 $ (30,000.00) -0.81%
$6,185,357.00 $6,258,885.53 $6,191,085.53 $ 67,800.00 1.08%
5/24/2007
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2007
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
Sheriffs Office
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,568,586.00
65,916.00
261,602.00
$ 1,565,181.63
67,444.92
261,602.00
$ 1,630,181.63
67,444.92
261,602.00
$ 1,896,104.00 $ 1,894,228.55 $ 1,959,228.55
Administrative Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,666,893.00
526,224.00
327,234.00
2,520,351.00
$ 1,661,405.00
549,142.68
327,234.00
$ 1,741,405.00
549,142.68
347,234.00
2,637,781.68 $ $ 2,537,781.68 $
(65,000.00) -4.15%
0.00%
0.00%
Operating Expenditures
Internal Support Expenditures
Transfers
Corrective Services-Satellites
Personnel Expenditures
6,646,999.00
7,381,239.00
$ 43,494,567.00
$ 17,155,517.00
6,656,962.98
7,701,103.82
58,608.00
$ 43,919,086.50
$ 17,155,517.00
6,656,962.98
7,741,103.82
58,608.00
$ 47,122,986.50 $
$ 18,491,217.00 $
$ 32,666,311.70 29,466,329.00 $ 29,502,411.70
Corrective Services
Personnel Expenditures (3,163,900.00) -10.72%
0.00%
-0.52%
0.00%
(40,000.00)
(3,203,900.00) -7.30%
(1,335,700.00) -7.79%
Operating Expenditures
Internal Support Expenditures
374,818.00
1,379,726.00
379,348.40
1,384,115.60
379,348.40
1,376,515.60 7,600.00
0.00%
0.55%
Transfers 0.00%
(65,000.00) -3.43%
(80,000.00) -4.82% Unfavorable fringe benefits due to hospitalization rates and fringes overtime.
0.00%
(20,000.00) -6.11% Motorpool is forecasted to be unfavorable ($20,000) due to direct charge for fuel.
(100,000.00) -3.94%
Patrol Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
EXPLANATION OF SIGNIFICANT VARIANCES
Unfavorable fringe benefits due to hospitalization rates and fringes overtime.
Overtime and related fringes to cover hospital watch, high prisoner population and
increased fringe benefit costs which were not budgeted. A budget amendment is
recommended.
Motorpool is forecasted to be unfavorable ($130,000) due to direct charge for fuel.
Overtime and related fringes to cover hospital watch, high prisoner population and
increased fringe benefit costs which were not budgeted.
Motorpool is forecasted to be favorable $7,600 due to direct charge for fuel and
reduction in leased vehicle rental rate.
$ 18,910,061.00
$ 34,874,091.00
257,150.00
5,890,238.00
$ 41,021,479.00
$ 18,918,981.00 $
$ 34,970,915.00
267,696.02
5,937,285.07
127,863.00
----- — ------- —
$ 41,303,759.09 $
20,247,081.00 $
267,696.02
6,137,285.07
127,863.00
------ --
38,613,759.09 $
(1,328,100.00) -7.02%
2,890,000.00 8.26%
(200,000.00)
2,690,000.00 6.51%
$ 32,080,915.00 $
0.00%
-3.37%
0.00%
Budget amendment is recommended to reappropriate budgets into correct
divisions. This will be presented later in the year.
5/30/2007
(1,800.00)
$ 979,416.00 $ 993,654.25 $ 995,454.25
$ 594,575.00 $
759,888.00
122,073.00
594,575.00 $
914,727.35
168,385.00
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 709,561.00 $
53,350.00
Administration
Personnel Expenditures
Operating Expenditures
0.00%
-3.37% Unfav. ($1,600) increase in Memberships and Dues and
Publications; and ($200) in Workshops and Meetings.
709,561.00 $ 709,561.00 $
53,359.00 55,159.00
Internal Support Expenditures
Transfers
County Clerk (Vital Stats & Legal
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
216,505.00
Rec's)
$ 3,293,093.00
297,408.00
600,588.00
230,734.25
$ 3,293,648.00
310,203.12
920,464.44
230,734.25
$ 3,274,648.00
310,203.12
920,464.44
0.00%
0.00%
$ (1,800.00) -0.18%
$ 19,000.00 0.58% Turnover.
0.00%
0.00%
0.00%
$ 4,191,089.00 $ 4,524,315.56 $ 4,505,315.56 $ 19,000.00 0.42%
Elections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
594,575.00 $
662,427.35 252,300.00
(34,300.00)
$ 1,476,536.00 $ 1,677,687.35 $ 1,459,687.35 $ 218,000.00
0.00%
27.58% Fay. Election Supplies line item due to lower spending due to
off year for elections.
Unfav telephone usage due to add! phones in election room,
budget amendment will be made in the third quarter.
202,685.00 -20.37%
0.00%
12.99%
CD 5/30/2007
ADOPTED
BUDGET
AMENDED
BUDGET
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditure:
$ 2,816,946.00 $ 2,816,946.00 $ 2,816,946.00 $
257,121.00 257,145.00 257,145.00
710,385.00 853,700.70 853,700.70
0.00% -
0.00% -
0.00% -
Division Total $ 3,784,452.00 $ 3,927,791.70 $ 3,927,791.70 $
Department Total $ 3,784,452.00 $ 3,927,791.70 $ 3,927,791.70 $
5/24/2007
$ 2,572,722.00 $ 2,580,504.04 $ 2,580,504.04 $ 0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,043,766.00 $ 1,045,190.27
699,622.00 701,749.00
824,334.00 828,564.77
5,000.00 5,000.00
$ 1,045,190.27
701,749.00
828,564.77
5,000.00
0.00%
0.00%
0.00%
0.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,043,766.00 $ 1,045,190.27 $ 1,045,190.27 $
699,622.00 701,749.00 701,749.00
824,334.00 828,564.77 828,564.77
5,000.00 5,000.00 5,000.00
$ 2,572,722.00 $ 2,580,504.04 $ 2,580,504.04 $
5/18/2007
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
0.00%
0.00%
0.00%
0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,404,683.00 $ 1,476,267.30 $ 1,476,267.30 $
$ 1,253,692.00 $ 1,257,354.22 $ 1,087,354.22 $
27,130.00 27,291.00 27,291.00
171,172.00 171,817.05 171,817.05
$ 1,451,994.00 $ 1,456,462.27 $ 1,286,462.27 $ 170,000.00
$ 2,018,313.00 $ 2,004,987.00 $ 1,984,987.00 $
49,893.00 58,768.25 58,768.25
214,159.00 225,638.97 225,638.97
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
0.00%
0.00%
0.00% -
0.00%
Auditing
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Corporation Counsel
Controllable Personnel
Controllable Operating
Internal Support Expenditures
170,000.00
20,000.00
13.52% - Turnover
0.00%
0.00%
11.67%
1.00% - Turnover
0.00%
0.00%
$ 715,470.00
265,090.00
424,123.00
$ 717,601.54
328,290.80
430,374.96
$ 717,601.54
328,290.80
430,374.96
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
Administration
Controllable Personnel
Controllable Operating
Internal Support Expenditures
ADOPTED
BUDGET
$ 2,025,904.00
223,373.00
468,874.00
------------
$ 2,718,151.00
AMENDED
BUDGET
$ 2,025,904.00
248,412.00
469,750.78
2,744,066.78
FY 2007
FORECAST
$ 2,025,904.00
248,412.00
469,750.78
2,744,066.78
Emergency Response & Preparedness
$ 2,282,365.00 $ 2,289,394.22 $ 2,269,394.22 $ 20,000.00 0.87%
Department Total
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
$ 6,013,379.00 $ 6,005,846.76
565,486.00 662,762.05
1,278,328.00 1,297,581.76
0 0
$ 5,815,846.76
662,762.05
1,297,581.76
0
$ 190,000.00 3.16%
0.00%
0.00%
$ 7,857,193.00 $ 7,966,190.57 $ 7,776,190.57 $ 190,000.00 2.39%
5/15/2007
(s)
$ 2,980,220.00 $ 3,004,141.58 $ 3,004,141.58 $ 0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2007
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Reimbursement
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 2,336,398.00 $ 2,339,379.83 $
89,200.00 89,204.00
554,622.00 575,557.75
2,339,379.83 $
89,204.00
575,557.75
0.00%
0.00%
0.00%
199,300.00
(25,000.00)
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 16,764,122.00 $ 16,836,168.50
512,093.00 541,635.68
3,583,666.00 4,301,977.22
$ 16,636,868.50 $
566,635.68
4,301,977.22
1.18%
-4.62%
0.00%
0.00%
$ 20,859,881.00 $ 21,679,781.40 $ 21,505,481.40 $ 174,300.00 0.80%
5/31/2007
03
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 375,465.00 $ 375,465.00 $ 375,465.00 $ - 0.00%
Operating Expenditures 9,500.00 9,529.00 9,529.00 - 0.00%
Internal Support Expenditures 41,508.00 41,508.00 41,508.00 - 0.00%
---------- -------- -------- -------------------
$ 426,473.00 $ 426,502.00 $ 426,502.00 $ 0.00%
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 980,101.00 $ 980,101.00 $ 948,001.00 $ 32,100.00
116,600.00 116,688.00 116,688.00
86,588.00 86,993.90 86,993.90
3.28% - Fav. Salaries and Fringe Benefits for productive time charged to the Airport
T-Hangar Capital Project.
0.00%
0.00%
$ 1,183,289.00 $1,183,782.90 $ 1,151,682.90 $ 32,100.00 2.71%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$1,355,566.00 $ 1,355,566.00 $ 1,323,466.00 $ 32,100.00 2.37%
126,100.00 126,217.00 126,217.00 - 0.00%
128,096.00 128,501.90 128,501.90 - 0.00%
$ 1,609,762.00 $ 1,610,284.90 $ 1,578,184.90 $ 32,100.00 1.99%
5/10/2007
ADOPTED
BUDGET
AMENDED
BUDGET
6,872.00 6,872.00 6,872.00
0.00%
5.81% - Turnover
4,741,747.00 4,929,462.23
(62,000.00) -1.61% (Unfav) Radio ($11,500) and Telephone ($50,500).
Grant match transfer per JAWS-Drug Policy Grant Res.
#07007.
Internal Support Expenditures
Transfers Out
3,231,261.00 3,847,956.86
83,059.00
3,909,956.86
83,059.00
Children's Village
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures 2,235,433.00 2,270,210.90 2,303,240.90
$ 12,290,491.00 $ 12,541,256.23
$ 12,616,256.23
$ 3,515,304.00 3,557,851.33 3,557,851.33
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 201,148.00 $ 201,148.00 $ 201,148.00
9,612,646.00 11,174,494.00 11,174,494.00
$ 9,820,666.00 $ 11,382,514.00 $ 11,382,514.00 $
0.00%
0.00% -
0.00%
Health
Personnel Expenditures
Operating Expenditures
$ 25,037,810.00 $ 24,976,092.14 $ 23,524,092.14 $ 1,452,000.00
(135,000.00) -2.74% Fav Interpreter Fees $120,000, due to use of nextel phones to
call phone interpreter services versus using an on-site
interpreter, offset by (Unfav) Vaccines ($120,000) and
Medical Supplies ($135,000) due to price increase.
5,064,462.23
$ 33,010,818.00 $33,836,570.23 $ 32,581,570.23 $ 1,255,000.00 3.71%
(75,000.00) -0.60% (Unfav) due to Children's Village maintaining state mandated
- ratio of staff to residents at all times.
0.00% -
(33,030.00) -1.45% (Unfav) Radio ($32,300), and (Unfav) Motor Pool ($730), due
to increased fuel prices. A budget amendment will be
- prepared during the 3rd quarter forecast.
$ 18,041,228.00 $ 18,369,318.46 $ 18,477,348.46 $ (108,030.00) -0.59%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
1,377,000.00 3.65%
(135,000.00) -0.69%
(95,030.00) -1.55%
- 100.00%
$ 37,529,449.00 $ 37,718,496.37
17,869,697.00 19,661,807.56
5,473,566.00 6,125,039.76
83,059.00
$ 60,872,712.00 $ 63,588,402.69
$ 36,341,496.37 $
19,796,807.56
6,220,069.76
83,059.00
62,441,432.69 $ 1,146,970.00 1.80%
5/31/2007
Medical Examiner
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,754,363.00 $ 1,753,266.00 $ 1,738,266.00 $
133,893.00 133,907.00 144,407.00
15,000.00
(10,500.00)
Internal Support Expenditures 514,219.00 580,245.46 589,245.46
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MSU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
774,766.00 $ 770,384.00 $ 739,384.00 $ 31,000.00 4.02% Turnover
87,853.00 88,172.00 88,172.00 0.00%
339,845.00 342,941.71 343,441.71 (500.00) -0.15% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
$ 1,202,464.00 $ 1,201,497.71 $ 1,170,997.71 $ 30,500.00 2.54%
$ 3,417,937.00 $ 3,498,044.91 $ 3,448,044.91 $ 50,000.00 1.43% - Turnover
633,010.00 633,421.64 656,421.64 (23,000.00) -3.63% Unfav. Laboratory Fees ($20,000) due to increased material
costs and Professional Services ($3,000) due to an increase in
laboratory testing that is not done in-house.
760,683.00 821,035.97 828,035.97 (7,000.00) -0.85% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
$ 4,811,630.00 $ 4,952,502.52 $ 4,932,502.52 $ 20,000.00 0.40%
Animal Control
Personnel Expenditures
Operating Expenditures
0.86% - Turnover
-7.84% Unfav. Medical Supplies ($2,000) due to an increase in
surgical supplies for the spaying and neutering of animals at
the shelter. Unfav. Custodial Supplies ($2,500), Housekeeping
and Janitor Supplies ($3,000) due to new cleaning protocols
put into place that will cut down on the transfer of disease
between animals, and Employees Rabies Shots ($3,000) due
to necessity to check employee titers, offer boosters and
administer vaccinations to new employees, offset by Fav.
Animal Sterilization Fees of $15,000.* A budget amendment is
recommended to offset unfavorable expenses.
(9,000.00) -1.55% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
$ 2,402,475.00 $ 2,467,418.46 $ 2,471,918.46 $ (4,500.00) -0.18%
421,
C• See related revenue offset. 5/30/2007
45,500.00
20,000.00
(27,500.00)
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers
- $ - $
- $ - $ - $
$ 25,620.00 $ 25,620.00 $ 25,620.00 $- 0.00% -
$ 25,620.00
$ 4,826,948.00
1,177,209.00
896,692.00
1.92%
5.31%
-3.56%
0.00%
$ 25,620.00 $ 25,620.00 $ 0.00%
$ 4,814,959.87
1,767,229.98
949,609.00
$ 4,722,659.87 $
1,673,329.98
983,409.00
92,300.00
93,900.00
(33,800.00)
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
46,800.00
73,900.00
(6,300.00)
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,313,156.00 $ 1,311,665.00 $ 1,264,865.00 $
463,434.00 465,382.04 391,482.04
131,382.30 137,682.30
3.57% - Turnover.
15.88% - Fay. Operating costs, primarily in Professional Services,
Advertising, and Printing for update of the Solid Waste
Management plan due to pending reformatting of plan
guidelines by the State.
-4.80% - Increased utilization of Print Shop. 127,843.00
$ 1,904,433.00 $ 1,908,429.34 $ 1,794,029.34 $
Planning and Economic Development Services
114,400.00 5.99%
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 3,488,172.00 $ 3,477,674.87 $ 3,432,174.87 $
713,775.00 1,301,847.94 1,281,847.94
818,226.70 845,726.70
$ 4,970,796.00 $ 5,597,749.51 $ 5,559,749.51 $
1.31% - Turnover.
1.54% - Fay. Outside Printing due to increased utilization of the County's
Print Shop.
-3.36% - Unfav. Print Shop ($20,000) due to greater utilization for the
division's printing requirements and unfav. Telephone
Communications ($7,500) for increased economic develop-
ment activities.
38,000.00 0.68%
768,849.00
Workforce Development
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 6,90E1,849.00 $ 7,531,798.85 $ 7,379,398.85 $ 152,400.00 2.02%
5/23/2007 • See related revenue offset.
BUDGET
AS
ADOPTED
376,500.00
$ 11,722,920.00
AMOUNT
FAVORABLE
(UNFAVORABLE)
376,500.00 376,500.00
$ 7,832,823.53 $ 6,382,823.53 $ 1,450,000.00
PERCENT EXPLANATION
0.00% To be appropriated to general fund/general purpose departments 3rd
quarter,
18.51%
75,861,063.00 75,861,063.00 $ 75,861,063.00
1,198,475.00 1,198,475.00 1,198,475.00
13,865,879.00 13,865,879.00 13,865,879.00
1,463,763.00 1,463,763.00 1,463,763.00
1,082,463.00 1,082,463.00 1,082,463.00
400,000.00 400,000.00 400,000.00
401,940.00 501,940.00 501,940.00
0.00 250,000.00 250,000.00
0.00 1,076,600.00 1,076,600.00
1,619,000.00 1,619,000.00 1,619,000.00
2,812,587.00 2,812,587.00 2,812,587.00
0.00 600,000.00 600,000.00
55,700.00 55,700.00 - 55,700.00
$ 98,760,870.00 $ 100,787,470.00 $ 100,731,770.00 $ 55,700.00
BUDGET
AS
ADJUSTED
FY 2007
FORECAST
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
1.00
0.06%
Program is self sufficient.
TOTAL NON-DEPT. APPROPRIATIONS $ 127,773,812.00 $ 127,913,457.29 $ 127,017,557.29 $ 895,900.00 0.70%
TOTAL EXPENDITURES $ 175,350,583.00 $ 176,710,631.74 $ 175,814,731.74 $ 895,900.00 0.51%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
EXPENDITURES
NON-DEPARTMENTAL
Summer Employees Salary Appropriation
Total
Transfers to Other Funds
Revenue Sharing Reserve Fund
Jail Population Management Fund
Capital & Cooperative Initiatives Revolving Fund
Debt Service - West Wing Refunding
Debt Service - Computer Center Refunding
Project Work Order Fund
Fire Records Management
Radio Communications
Information Technology
CLEMIS
Medical Care Facility
Work Release/Jail Mgmt Project
Oakland Enhancement
Total
TRANSFER TO GENERAL PURPOSE FUNDS
Public Health Fund
Juvenile Maintenance Fund
Social Welfare Fund
$ 25,827,774.00
21,747,997.00
1,000.00
$47,576,771.00
$ 26,605,330.32 $ 26,605,330.32
22,190,844.13 22,190,844.13
1,000.00 1,000.00
$48,797,174.45 $48,797,174.45 $
0.00%
0.00%
0.00%
0.00%
Z211 90.xls 5/31/2007
0.00% Increased investment base and increased interest rates.
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
ENTERPRISE FUNDS
SHERIFF'S DEPARTMENT
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
JAIL INMATE COMMISSARY FUND
(#59600)
OPERATING REVENUE
OPERATING EXPENSE
$ 1,447,411.00 $ 1,447,411.00 $ 1,507,911.00 $ 60,500.00
$ 1,447,411.00 $ 1,447,411.00 $ 1,390,611.00 $ 56,800.00
4.18% - Increased Sales.
3.92% - Increased Sales.
NET OPERATING INCOME (LOSS)- - $ 117,300.00 $ 117,300.00
NON-OPERATING REVENUE (EXPENSE) $ 5,000.00 $ 5,000.00
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $ - $ - $ 122,300.00 $ 122,300.00
TRANSFER OUT $ - $ - $ - $
CAPITAL CONTRIBUTION $ - $ - $ - $ -
TOTAL NET INCOME (LOSS) $0.00 $0.00 $122,300.00 $122,300.00
TOTAL NET ASSETS - BEGINNING $ 55,270.32
TOTAL NET ASSETS - ENDING $177,570.32
5/23/2007
4:b CO
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUND
CLERK/REGISTER OF DEEDS
ADOPTED
BUDGET
AMENDED FY 2007 VARIANCE
BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MICROGRAPHICS FUND (#65400)
REVENUES
Outside
Inside
Total Revenues
OPERATING EXPENSES
NET NON-OPERATING REV
$7,500.00 $7,500.00 $102,200.00 $94,700.00
913,630.00 913,630.00 752,500.00 (161,130.00)
$921,130.00 $921,130.00 $854,700.00 ($66,430.00)
964,002.00 964,002.00 1,005,358.00 (41,356.00)
42,872.00 4272.00 43,272.00 400.00
1262.67% - Favorable External Laminating and Photostats due to new agreements with
the Road Commission who purchases laminated documents.
-17.64% - Unfavorable internal Copier Charges, Laminating, Microfilming, and
Photostats due to a decrease in anticipated volume from county
departments.
-4.29% - Unfavorable due to delay in elimination of part-time clerical staff (Pos.
#09843, 09844, 09845 and 09846); partially offset by favorable Indirect
Cost allocation.
0.93% - Favorable due to Accrued Interest Adjustments.
REVENUE OVER (UNDER)
EXPENDITURES $0.00 $0.00 j$107.386.00) ($107,386.00)
Total Net Assets - Beginning $388,820.28
Total Net Assets - Ending $281,434.28
Please note that in the Adopted Budget (line-item book) this is budgeted as Planned use of Fund Balance" in the revenue category.
MICROGRAPHICS.xls 5/24/2007
OPERATING EXPENSE $ 25,609,189.00 $ 25,612,189.00 $ 25,612,189.00 $
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OAKLAND COUNTY PARKS &
RECREATION (50800)
OPERATING REVENUE $ 9,277,316.00 $ 9,280,316.00 $ 9,280,316.00 $ 0.00%
0.00% An accounting correction is recommended for amendment per MR #07055
for the purchase of 208 acres in Twp of Highland with the second quarter
forecast per request of P&R. Funding was already in budget for FY 2008,
however incorrect categorically. Also additional adjustments to operating
expenses are requested as approved by P&R Commission .
NET OPERATING INCOME (LOSS) $ (16,331,873.00) $ (16,331,873.00) $ (16,331,873.00) $ 0.00%
NON-OPERATING REVENUE $ 16,331,873.00 $ 16,331,873.00 $ 16,331,873.00 $ 0.00%
(EXPENSE)
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $- $
TRANSFER IN $- $
CAPITAL CONTRIBUTION $- $
TOTAL NET INCOME (LOSS) $- $
TOTAL NET ASSETS - BEGINNING $ 81,412,330.82
TOTAL NET ASSETS - ENDING $81,412,330.82
- 0.00%
$ 0.00%
5/31/2007
UI 03
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
3,363,647.53
$2,205,959.18
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUND
DRAIN COMMISSIONER
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NET REVENUES OVER(UNDER) ($40,481.00) ($40,481.00) ($1,157,688.35) ($1,117,207.35)
EXPENSES
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
5/31/2007
1FRINGE BENEFITS FUND 67800
OPERATING REVENUE
RETIREES MEDICAL - VEBA
RETIREMENT ADMINISTRATION
DEFINED CONTRIBUTION PLAN
DEFERRED COMPENSATION - COUNTY
DEFERRED COMPENSATION - ADMIN
EMPLOYEE IN-SERVICE TRAINING
EMPLOYEE BENEFITS UNIT
TUITION REIMBURSEMENT
GROUP LIFE
SOCIAL SECURITY
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT
41,000,000 41,000,000 40,177,000 (823,000) -2.01%
2,627,662 2,627,662 2,560,662 (67,000) -2,55%
14,954,600 14,954,600 14,559,600 (395,000) -2.64%
850,000 850,000 847,500 (2,500) -0.29%
66,300 66,300 63,600 (2,700) -4.07%
1,545,532 1,545,532 1,496,332 (49,200) -3.18%
433,528 433,528 416,628 (16,900) -3.90%
360,000 360,000 347,000 (13,000) -3.61%
850,000 850,000 779,800 (70,200) -8.26%
17,015,800 17,015,800 16,887,700 (128,100) -0.75%
EXPLANATION OF SIGNIFICANT VARIANCES
- Based on use of Blue Cross illustrative rates and actual premium for Health MEDICAL INSURANCE 31,684,900 31,684,900 33,425,000 1,740,100 5.49V. Alliance Plan.
DENTAL INSURANCE 3,324,800 3,324,800 3,216,300 (108,500) -3.26% - Based on use of Delta Dental illustrative rates.
OPTICAL INSURANCE 377,700 377,700 343,700 (34,000) -9.00% - Based on use of Blue Cross illustrative rates.
DISABILITY INSURANCE 953,800 953,800 953,800 0 0.00%
SHORT-TERM DISABILITY 1,732,300 1,732,300 1,686,900 (45,400) -2.62%
WORKERS COMPENSATION 2,802,614 2,802,614 2,802,614 0 0.00%
UNEMPLOYMENT COMPENSATION 450,000 450,000 450,000 0 0.00%
INVESTMENT INCOME 1,499,000 1,499,000 1,898,000 399,000 26.62% - Favorable interest rates as compared to budget.
EXT - FLEX BENEFIT DEDUCTIONS 520,120 520,120 561,920 41,800 8.04%
EXT - FLEX BEN MEDICAL - EMPLOYEE 1,700,000 1,700,000 1,774,400 74,400 4.38%
EXT - MEDICAL INSURANCE 300,000 300,000 296,200 (3,800) -1.27%
EXT - DENTAL INSURANCE 30,000 30,000 29,110 (890) -2.97%
EXT - OPTICAL INSURANCE 3,000 3,000 2,800 (200) -6.67%
EXT - FORFEITURES 10,000 10,000 10,000 0 0.00%
EXT - WELLNESS PROGRAM 0 0 6,500 6,500 0.00%
RETIREMENT HEALTH SAVINGS 0 0 100,000 100,000 0.00%
TOTAL REVENUE 125,091,656 125,091,656 125,693,066 601,410 0.48%
FRINGE BENEFITS.xls 5/14/2007
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
3,343,211.30
$2,999,418.30
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUND
MANAGEMENT AND BUDGET
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OFFICE EQUIPMENT FUND 66400
OPERATING REVENUE - INSIDE
OPERATING EXPENSE
$ 643,947.00 $ 645.612.00 $ 645,612.00 $ 0.00%
1,084,265.00 1,085,930.00 i,085,.00 0.00%
OPERATING INCOME (LOSS) (440,318.00) (440,318.00) $ (440,318.00)
NON-OPERATING REVENUE (EXPENSE) 79,200.00 79,200.00 79,200.00
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (361,118.00) (361,118.00) (361,118.00)
OPERATING TRANSFERS IN 0.00 17,325.00 17,325.00
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF FUND BAL)* ($361,118.00) ($343,793.00) ($343,793.00)
0.00%
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
5/7/2007
7,848,294.00 1,495,700.00
$ 6,465,264.00 $ 6,479,088.00 $ 7,978,080.00 $ 1,499,000.00
Inside Revenue 6,338,778.00 6,352,602.00 23.54% Due to change in billing structure - fav gas, oil and grease
$2,125,400 due to fuel being billed at actual cost plus $.15 per
gallon and unfav leased equipment ($629,700) due to reduction
in leased rates because of fuel billed directly to departments.
A budget amendment is recommended.
Total Revenue
OPERATING EXPENSE -5.28% Fav auction expense $10,000 and indirect costs $101,100 due to
expenses being less than anticipated. Unfav equipment
maintenance ($3,000) due to maintenance agreement on Faster
system being more than expected, gas, oil & grease ($476,200) due
to increase in fuel costs, Info Tech Development ($3,700), Info
Tech Operations ($17,900) and Radio Communications ($1,900)
due to charges being higher than anticipated.
OPERATING INCOME (LOSS) $ (939,380.00) $ (939,380.00) $ 168,035.00 $ 1,107,400.00 117.89%
7,404,644.00 741M68.00 7,810,045.00 (391,600.00)
NET ASSETS
Invested in capital assets, net of related debt
Unrestricted
Total net assets
$ 7,704,663.83
(300,749.03)
$ 7,403,914.80
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2007
FORECAST
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue 2.61% Fav external warranty reimbursement $3,300 due to increase in
warranty worked performed.
$ 126,486.00 $ 126,486.00 $ 129,786.00 $ 3,300.00
NON-OPERATING REVENUE (EXPENSE) 477,453.00 368,536.00 (17,112.22) (385,600.00) -104.63% Unfav loss on sale of equipment ($80,000), less gain on sale of
equipment than anticipated ($263,100) and income on investments.
investments ($42,500)
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS $ (461,927.00) $ (570,844.00) $ 150,922.78 $ 721,800.00 126.44%
OPERATING TRANSFERS IN 60,724.00 164,718.00 472,794.00 308,100.00
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF FUND BAL.) *,$ (401,203.00). $ (406,126.00). $ 623,716.78 $ 1,029,900.00
TOTAL NET ASSETS - BEGINNING $ 6,780,198.02
TOTAL NET ASSETS - ENDING $ 7,403,914.80
*Please note that in the Adopted Budget (line-item budget), Planned Use of Fund Balance appears listed with the revenue accounts.
Fav. $308,100 due to Drain department owned vehicles changing
over to leased vehicles. A budget amendment is recommended.
5/31/2007
AMENDED
BUDGET
FY 2007
FORECAST
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Capital Asset Contributions
Total Revenue
OPERATING EXPENSES
$230,000.00 $230,000.00
24,828,235.00 24,828,235.00
108,917.00
$25,058,235.00 $25,167,152.00
($80,200.00) $25,408,435.00
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUND / ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED
BUDGET
FACILITIES MAINTENANCE & OPERATIONS (#63100)
VARIANCE
FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$25,328,235.00 $25,328,235.00
$252,500.00 $ 22,500.00 9.78% - Fay. Maintenance charge revenue based on request for services from O.C. Road
Commission.
24,514,935.00 (313,300.00) -1.26% - Reduced Office Space Rental revenue ($148,600) based on lease agreement with
O.C. Road Commission for space in the Information Technology Center and reduced
Maintenance Department Charges to Departments ($165,000) based, in part, on
reduced activity pending departmental relocations to the new Executive Office
Building; partially offset by Refund of Prior Years Expenditure $300.
105,517.00 (3,400.00) -3.12% - Actual capital asset contribution less than original estimate for vehicle transferred
from Motor Pool.
$24,872,952.00 ($294,200.00) -1.17%
-0.32% - Unfav. Indirect Cost Charges ($235,800) due to determination of indirect cost charge
subsequent to budget formulation; unfav. Electrical Services costs ($100,000) based
on higher costs to producers to generate electricity from gas fired plants; Information
Technology Operations ($33,900) and Telephone Communications ($15,000) based
on usage requirements; and unfav. Overtime ($17,500) for custodial work for opening
of new EOB facility. Unfavorability is largely offset by Turnover $197,300; fay. Water
& Sewage Charges $50,000; fay. Grounds Supplies $25,000 and Custodial Supplies
$10,000 all due, in part, to rescheduled opening of new Executive Office Building; fay.
Motor Pool $23,000 based on transfer of leased vehicle to FM&O Fund and usage;
and fay. Software Rental Lease Purchase $12,500 based on anticipated software
requirements.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS OUT
BUDGETED EQUITY ADJUSTMENTS
NET REVENUES OVER(UNDER)
EXPENSES*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
($270,000.00) ($161,083.00)
$270,000.00 $270,000.00
(400,000.00) (624,917.00)
$ (84,000.00)
($400,000.00) ($600,000.00)
($535,483.00) ($374,400.00)
$520,000.00 $ 250,000.00
13,800.00
($632,817.00)
($634,500.00) ($34,500.00)
$10,012,268.96
$9,377,768.96
92.59% - Fay. Investment Income based on higher interest rates.
- Remaining balance of completed maintenance project for replacement of heat
exchange pumps at AA II retumed from Project Work Order Fund.
1.26% - Transfer to Project Work Order Fund to fund Maintenance Projects; variance
reflects cost variance for NOB HVAC control system upgrade project.
-100.00% - Recognition of transfer of leased vehicle to department-owned vehicle.
13,800.00
(7,900.00)
84,000.00
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
07 5/10/2007 Cp.) FACILITIES INTERNAL FORE.xls
OPERATING TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007 FY 2007 FY 2007
ADOPTED AMENDED FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
'Information Technology - Operations (63600)
OPERATING REVENUES:
Outside $918,066.00 $858,066.00 $1,091,266.00 $233,200.00 27.18% - Fav. primarily due to increase in Interest Income $425,000 and increase in
Access Oakland customer usage $10,368. Fav. offset by unfavorable Deferred
Land File Tax & Reimb Equalization Svcs ($80,187) as a result of change in
billing procedures due to BSA technology. Unfav. ($121,945) for Outside
Agencies due to less than projected estimate of external customers requests.
Inside 25,925,252.00 25,985,252.00 23,979,852.00 (2,005,400.00) -7.72% - Unfav primarily due to OC Dept'l Dev & Ops ($947,055) & Unfav. Non Govt'l
Dev & Ops ($1,019,984) due to decrease in charges and Unfav. Imaging Ops
(148,577); partially offset by Fav. Imaging Dev $109,976.
OPERATING TRANSFERS IN 2,550,000.00 3,626,600.00 3,626,600.00 0.00 0.00% - Budgeted Transfer from CCIRF for OAKNet Support and from GF for capital
equipment replacement needs.
TOTAL OPERATING REVENUES 29,393,318.00 30,469,918.00 28,697,718.00 (1,772,200.00) -5.82%
OPERATING EXPENSES 34,789,977.00 37,468,131.00 33,906,831.00 3,561,300.00 9.50% - Favorability primarily due to Depreciation $2,122,639 for IT projects in progress
not fully operational; Salary & FB $536,351 fav. due to vacancies & turnover;
Fay. $681,735 equipment maint due to negotiating lower cost of hardware
maint; Fav. $328,778 software maintenance and Fay. $110,800 software
rental/lease due to reducing Oracle true-up costs. Fav. prof svcs $477,106 due
to the timing of previously approved IT projects, Fav. $126,024 parts &
accessories due to decrease in replacement of pc accessories. Fav. data proc
& print supplies $106,178 due to decrease in ext. printing requests. Total
favorability partially offset by Unfav. ($928,717) Expendable Equip. due to
increase in capital equip requests for replacements & upgrades.
OPERATING INCOME (LOSS) ($5,396,659.00) ($6,998,213.00) ($5,209,113.00) $1,789,100.00
TOTAL NET ASSETS - BEGINNING 33,735,703.30
TOTAL NET ASSETS - ENDING $28,526,590.30
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
Information Technology - CLEWS (53500)
OPERATING REVENUES:
Outside
1,881,749.00 1,883,171 00 2,390,171.00
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS /ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007 FY 2007 FY 2007
ADOPTED AMENDED FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
$2,532,237.00 $2,532,237.00 $2,869,537.00 $337,300.00 8.38% Fav. In-Car Terminals (External) $199,489 due to increase in MDC devices for
ext. agencies; Rebilled Charges $136,809 for Communications costs to Outside
OC agencies & Edge Modem installs; Income from Investments $55,000 due to
improved returns. Maint Contr. $19,900 due to additional agencies interested in
Mugshot Capture Station Maint. Partially offset by Unfav. Clemis Ops Outside
($29,714) due to decrease in FTE count subsequent to budget projection &
Unfav. Outside Agencies ($44,169) due to delay in implementation of Non-
Oakland agencies.
Inside 507,000.00 53.20% Fav. primarily due to Capital Asset Contributions $500,000 for additional COPS
MORE equip purchases anticipated before fiscal year end and $7,038 for
increase In-Car Terminals for OCSD.
1,719,000.00 1,733,400.00 1,733,400.00 0.00 0.00% Budgeted Transfer from Radio deferred until new system operational.
6,132,986.00 6,148,808.00 6,993,108.00 844,300.00 8.39%
8,913,147.00 8,914,569.00 9,405,669.00 (491,100.00) -2.43% Unfavorable primarily due to increase in Depreciation ($626,586), which
includes CopsMore purchases put into service subsequent to budget;
Expendable Equipment for technology upgrade ($55,000); Parts & Supplies
($93,649) due to repairs on aging LiveScan equip & MDC equipment; ISF Info
Tech Developmnt ($225,661) due to addl assistance for Records Mgmt
System; Unfav. ($93,735) rebillable svcs. Partially offset by favorable Sal/FB
due to underfills & vacancies; Maint Contracts $50,800 reduced cost due to
returned 6911equip; Professional Svcs $553,643 fay, due to timing of Oak
Video from implementation to support & maint.
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
0.00 0.00
($2,780,161.00) ($2,765,761.00)
0.00 0.00 0.00%
($2,412,561.00) $353 200.00
TOTAL NET ASSETS - BEGINNING 12,463,981.92
TOTAL NET ASSETS - ENDING $10,051,420.92
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
$184,970.00
501,940.00
686,910.00
682,610.00
boo
$4,300.00
208,683.08
$212,983.08
Equipment Repair is $15,000 favorable due to fewer service calls. Indirect Cost
is $2,300 favorable subsequent to budget projection. Fay. partially offset by
unfav. IT Development ($13,000) due to programming cost; unfav. Depreciation
($1,600) for capital equipment added after budget.
1,200.00 0.18%
3,100.00 0.45%
l‘t "
COUNTY OF OAKLAND
FY 2007 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS! ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007
ADOPTED
Fire Records Management 53100
FY 2007
AMENDED
FY 2007
FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES:
Outside
OPERATING TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
OPERATING TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$183,770.00 $183,770.00
401,940.00 501,940.00
585,710.00 685,710.00
585,710.00 685,710.00
0.00 0.00
$0.00 $0.00
$1,200.00 0.65% Favorable Interest income $5,000 due to improved rates and higher cash
balance. Offset by Unfav. Outside Agencies ($3,850) difference of an addl fire
hall included in budget projection.
0.00 0.00% Budgeted Transfer from General Fund for operating support Operating
Transfer per M.R. 06254 for ongoing development and mobile fire inspection
0.00 0.00%
$4,300.00
I.
Ruth Johnson, County Clerk
Y APPROVE FOREGOING RE
Resolution #07139 June 14,2007
Moved by Rogers supported by Potts the resolutions (with fiscal notes attached) on the amended
Consent Agenda, be adopted.
AYES: Burns, Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel,
Hatchett, Jacobsen, KowaII, Long, Middleton, Nash, Potts, Rogers, Scott, Spector, Suarez,
Woodward, Zack, Bullard. (23)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the amended
Consent Agenda, were adopted.
eall0
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on June 14, 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 14th day of June, 2007.