HomeMy WebLinkAboutResolutions - 2018.12.06 - 30943MISCELLANEOUS RESOLUTION #18.446 December 6, 2018
BY: Commissioner Thomas Middleton, Chairperson, Finance u'ommittee
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2018
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) 2018;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned 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
unfavorable variance of total resources over total expenditures as reflected in the attached
schedule of Revenues and Expenditures for General Fund General Purpose Funds; and
WHEREAS FY 2018 General Fund General Purpose actual revenue was less than budgeted
revenue by ($52,741,911.48); and
WHEREAS FY 2018 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $32,913,961.57 resulting in a net overall
operating decrease for FY 2018 of ($19,827,949.91); and
WHEREAS the following Non—spendable reserves have been created: $131,533.86 to cover pre-
payments and $174,570.37 for inventories; and
WHEREAS Restricted fund balance has been adjusted to $12,860,936.30 to reflect the restricted
portion of the Property Tax Forfeiture (Land Sale) activity; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $33,000,000 is recommended to be used for FY 2022 and beyond; the
assigned fund balance for FY 2022 and FY 2023 is less than the $38,316,978 amount needed
based on the five year forecast; and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2019, $33,184,444; FY 2020, $26,858,875 and FY 2021, $25,479,228;
and
WHEREAS $27,192,530 earned as a result of Property Tax Forfeiture is assigned and reflects
the unrestricted portion of the Property Tax Forfeiture (Land Sale) activity; and
WHEREAS an assigned fund balance, in the amount of $14,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment and systems, and $13,429,263 has been
assigned to continue to build a replacement fund for technology replacements and hardware,
including the replacement of items such as the analog telephone system, identity and access
management system, jail management system, network operations center, server and storage for
data center, and various other systems that are part of the two-year County IT Master Plan; and
WHEREAS $10,000,000 is assigned to the Headlee Rollback and State Tax Exemptions for
potential impact of Headlee property tax rollbacks and personal property tax loss reimbursements
that may not be received at 100% in future years; and
WHEREAS an assignment of $9,712,687 has been established to cover unfunded mandates; and
WHEREAS $8,454,500 is assigned for Catastrophic Claims for potential liabilities that are not
able to be covered by insurance or the Building & Liability Fund; and
WHEREAS $5,920,199 of previously budgeted but unspent funds, assigned for carry forwards in
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
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Kowall absent and Woodward voting no.
WHEREAS $5,000,000 is assigned for the Human Resources Department and is related to
workforce planning needs, recruiting and employee retention needs, and potential HR consulting
services; and
WHEREAS $4,372,189 is assigned for the Tr-Party Road Improvement program with $2,000,000
toward FY 2019 projects and $2,372,189 representing prior year Tr-Party allocations not brought
to the Board of Commissioners as of the end of FY 2018; and
WHEREAS $3,000,000 is assigned for Data Privacy and Security; and
WHEREAS $2,000,000 is assigned for Emergency Salaries for any potential needs that are
beyond the appropriated Emergency Salaries Reserve line item; and
WHEREAS $1,523,363 is assigned for the Local Road Improvement Matching Program with
$23,363 representing allocations not brought to the Board of Commissioner as of the end of FY
2018, and $1,500,000 for FY 2019 projects with FY 2019 representing the final year of the
program; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$1,500,000 for response to such an occurrence; and
WHEREAS as a result of the County's Business Continuity Planning Process a $1,000,000
assignment is set aside for additional supplies and services that may be needed in the event of
an emergency in order to continue key operations; and
WHEREAS an assigned fund balance, in the amount of $1,000,000, is retained for the potential
use for the Water Resources Commissioner Long-Term Revolving Fund; and
WHEREAS $750,000 is assigned for potential future costs related to Michigan State Court
Administrators Office (SCAO) Interpreter Fee requirements; and
WHEREAS a $694,204 assigned fund balance is for Board of Commissioners special projects
and includes the $600,000 of fund balance assignments noted in M.R. #18329 Fiscal Year 2019
General Appropriations Act and 2019 County General Property Tax Rates that was adopted by
the Board of Commissioners on September 27, 2018; and
WHEREAS $500,000 is assigned for a Oakland County High School Apprenticeship Program
initiative; and
WHEREAS an assignment of fund balance, in the amount of $500,000, has been retained to
cover anticipated Human Resources — Legal Expenses, including actuary costs, court reporters
and expert witness fees associated with union grievances; and
WHEREAS $238,654 is from the closing of the Community Partnership Fund and is assigned for
continuation of community programs; and
WHEREAS an assignment of $200,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS pursuant to board action, an assignment of $150,000 is continued for a Buy Local
program; and
WHEREAS $85,799.68 has been assigned for General Fund encumbrances obligated at the end
of FY 2018; and
WHEREAS $36,972.25 is assigned to the Board of Commissioners Prescription Drug Discount
Card program based on royalty fee income balance as of FY 2018; and
WHEREAS $11,303.54 represents the Child Care Fund encumbrances obligated through the end
of FY 2018; and
WHEREAS the General Appropriations Act (MR. #17272) requires that appropriations
accumulate at the following three summary levels of expenditures within each County Department
and are deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and Internal Support Expenditures and in reviewing the FY 2018 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Probate Court, Sheriff's
Office, Water Resource Commissioner, and Facilities Management; a budget amendment is
recommended for FY 2018 to cover the shortages in Personnel, Operating and Internal Support
expenditures. Most of these amendments were covered by the departments from favorability in
their other controllable categories. While individual divisions may be over budget, the budget is
controlled at the department level; and
WHEREAS a budget amendment is recommended for the Circuit Court to correct a First Quarter
FY 2018 amendment (MR. #18083) in the amount of $9.00; and
WHEREAS a budget amendment of $370,742 is recommended in the Non-Departmental
Substance Abuse Coordinating Agency line item for required payments to Oakland Community
Health Network (formally known as Oakland County Community Mental Health Authority) for one-
half of Convention Facility Tax revenues earmarked for substance abuse prevention and
treatments services; and
WHEREAS the Sheriffs Office receipt of forfeiture/enhancement funds are recorded in separate
restricted funds that require a transfer to the General Fund for use of the monies. Transfers In
from the various restricted funds in the amount of $125,148 is being recognized for eligible
personnel, forensic lab, K-9 and training costs for corrections officers and dispatchers; and
WHEREAS a budget amendment of $1,455,735 is recommended for the Sheriffs Office FY 2019
— FY 2022 General Fund to reallocate the budgets between divisions and programs for the
following Internal Services line item expenditure accounts: Information Technology Operations,
Information Technology CLEMIS and Information Technology Equipment Rental to more
accurately reflect actual activity; and
WHEREAS a budget amendment of $54,180 is recommended for the Sheriff's Office FY 2019 —
FY 2022 General Fund to reallocate budgets between divisions, programs and line item
expenditure accounts to more accurately reflect the budgets with actual activity; and
WHEREAS a budget amendment of $915 is recommended for the Sheriff's Office to reallocate
funds from Vehicle capital account to Motor Pool account for equipment installation on the Can
Am Defender (M.R. #18101); and
WHEREAS a budget amendment of $2,691,477 is recommended for the Sheriffs Office FY 2019-
FY 2022 General Fund to reallocate budgets between divisions, programs and line item
expenditure accounts to more accurately reflect the budgets with actual activity; and
WHEREAS a budget amendment is recommended for the Clerk/Register of Deeds in the amount
of $6,282 to reverse Info Tech Development charges for the Clerk's website redesign project as
the charges were reclassified to the Register of Deeds Automation Fund (#21160); and
WHEREAS the Township of Bloomfield and the Road Commission for Oakland County (RCOC)
approved additional funding in the amount of $9,332 from existing allocated Tr-Party monies
since the time Project #54142 (M.R. #18135) was initiated; a FY 2019 budget amendment in the
amount of $3,110 is recommended, which is Oakland County's one-third share of the additional
project cost; bringing the County's total share of the project to $76,444. The additional project
cost does not exceed fifteen percent of the original agreement, therefore, a separate resolution is
not required; and.
WHEREAS a budget amendment is recommended to reallocate $97,000 from Non-Dept IT
Development to Non-Departmental Maintenance Department Charges due to more actual
Maintenance Department charges used than budgeted; and .
WHEREAS a budget amendment is recommended for the Novi District Court Drug Court 52-1
Grant Fund (#27151) to reallocate $300 from the Contracted Services line item to the Salaries
line item to reflect Amendment #1 within fifteen percent of the FY 2018 Michigan Drug Court
Grant Program agreement (MR. #17297); and
WHEREAS a budget amendment is recommended for the Rochester Hills District Court Drug
Court 52-3 Grant Fund (#27165) to reallocate $600 from the Special Event Program line item to
the Drug Testing line item to reflect Amendment #5 within fifteen percent of the FY 2018 Michigan
Drug Court Grant Program agreement (MR. #17299); and
WHEREAS a budget amendment is recommended for the Troy District Court Drug Court 52-4
Grant Fund (#27167) to reallocate $3,000 from Drug Testing, $606 from Salaries and $94 from
Incentives to Fringe Benefits to reflect Amendment #1 within fifteen percent of the FY 2018
Michigan Drug Court Grant Program agreement (M.R. #17300); and
WHEREAS a budget amendment is recommended for the Clerk/Register of Deeds Survey
Remonumentation Grant Fund (#29220) to reallocate $5,550 from Fees-Per Diems line item to
Professional Services line item to reflect Amendment #1 which is within fifteen percent of the FY
2018 Survey Rennonumentation Grant (M.R. #17326); and
WHEREAS a budget amendment of $2,800 is recommended for the FY2018 Community
Corrections Comprehensive Plan Grant Fund (#27370) to reallocate line item budgets which is
within fifteen percent of original agreement (MR. #17338); and
WHEREAS Miscellaneous Resolution #18357 inadvertently referenced Department of Information
Technology's Identity and Access Management Project as Fund #42110 rather than Fund
#42210; a budget amendment is not required; and
WHEREAS a budget amendment is recommended for Parks and Recreation Commission to
transfer $427,519 from General Program Administration from the Facilities Maintenance cost
center to various cost centers incurring expenses during the fourth quarter of FY2018, and to
amend Fringe Benefits $193,000 resulting from a large increase in Retirement expense in FY
2018, amend General Program Administration ($970,445) to Grounds Maintenance reflecting
completion of the Independence Oaks Safety Path operating project, amend Operating Transfers
($128,673) as the purchase of an aerial lift truck which did not take place in FY 2018, but will be
purchased in FY 2019 and $24,170 for Adjustment of Prior Years Expense; and
WHEREAS Animal Control Division received donations totaling $8,698.92 for the period of July
2018 through September 2018; and
WHEREAS Department of Health and Human Services, Children's Village division received
donations for the period of July 2018 through September 2018 totaling $26,312.38 of which $275
were cash donations; and
WHEREAS Parks & Recreation received donations totaling $500.38 for various programs for the
period of July 2018 through September 2018; and
WHEREAS the Oakland County Department of Economic Development and Community Affairs
has attempted to collect funds from loan recipients for the Community Development Block Grant
totaling $11,260 and the Home Investment Partnership Act Accounts totaling $28,600 and
recommends $39,860 be written off in uncollectible loans; and
WHEREAS Parks and Recreation has requested a write-off in the amount of $136.60 for
uncollectible transactions.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2018 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the budget be amended pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that various line items in the FY 2018 General Fund/General
Purpose Budgets be amended to include $85,799.68 in outstanding purchase orders
(encumbrances) for the General Fund and $11,303.54 in outstanding purchase orders
(encumbrances) for the Child Care Fund as detailed in the attached Encumbrance schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Revenues under Expenditures (Result of FY 2018 activity)
Add to General Fund Balance:
Committed to FY 2018
Committed to FY 2021
Financial/HR System Updates
Homeland Security Enhancements
Local Road Improvement Matching Program
Unfunded Mandates
Senior Services
Sheriff Aviation
Building Security Cameras and Consoles
Prior Year Encumbrances
RCOC Triparty
Decrease in Prepaids
Total Additions to General Fund Balance
Deduct from Unassigned Fund Balance
($19,827,949.91)
$33,122,397.00
11,576,191.00
10,000,000.00
4,400,000.00
1,793,643.00
1,787,313.00
600,000.00
65,805.00
292,766.00
192,145.21
97,970.00
89,646.57
$64,017,876.78
Committed to FY2022 and beyond
Technology Replacement/Hardware
Committed to FY 2019
Increase in Restricted Funds
Property Tax Forfeiture Activities
Carryforwards
Committed to FY 2020
Board of Commissioners Project
Increase in Inventories
Rx Discount Card Program
Total Subtractions from General Fund Balance
Adjusted Total Including Additions and Subtractions
Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
($33,000,000.00)
(2,429,263.00)
(2,127,585.00)
(2,459,851.85)
(3,408,727.90)
(1,072,658.00)
(628,815.00)
(554,000.00)
(42,626.46)
(5,643.75)
1$45,729,170.96)
($ 1,539,244.09)
3,004,232.20
$ 1,464,988.11
BE IT FURTHER RESOLVED that $5,920,199 from the FY 2018 Assigned Fund Balance for
Carry Forwards be appropriated in FY 2019, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward
Total General Fund Revenue
$ 5,920,199
$ 5,920,199
Expenditures
1060201-133150-730373
1060239-133560-730373
1060101-134180-730373
1090201-174240-731458
1090201-171085-731458
1090201-174240-731458
1090108-174240-731458
1090201-171047-732165
1090201-171047-750119
1090201-171047-750511
3010101-121100-731822
3010101-121100-750154
3010301-121130-730450
5010101-180010-731822
5010101-180011-731822
5010302-165020-774636
4030601-110000-730373
4030301-112580-731885
4030601-110000-760157
4030601-116200-750070
4030601-110000-750070
4030201-112580-750070
4030201-112580-750581
1050101-183070-731458
1050409-183070-731458
1050102-183010-731073
9090101-196030-730800
9090101-196030-740084
9090101-196030-760126
9010101-153000-740085
9010101-153010-740135
Health Division Contracted Services $ 535,076
Health Division Contracted Services 30,000
Health Division Contracted Services 15,595
Econ Dev PEDS Professional Services 77,250
Econ Dev PEDS Professional Services 100,000
Econ Dev PEDS-NO HAZ Professional Services 21,540
Econ Dev MKT & Communications Prof. Svcs. 21,250
Workforce Development Workshop & Meeting 114,058
Workforce Development Dry Goods & Clothing 340
Workforce Development Special Event Supplies 128
Circuit Court Special Project 93,895
Circuit Court Expendable Equipment 172,643
Circuit Court Defense Attorney Fees 260,707
Board of Commissioners Special Projects 10,000
Board of Commissioners Special Projects 48,124
Library Board Info Tech Operations 11,460
Sheriff's Contracted Services 55,000
Sheriff's Supportive Services 25,562
Sheriff's Equipment 2,802
Sheriff's Deputy Supplies 5,000
Sheriff's Deputy Supplies 16,500
Sheriff's Deputy Supplies 10,000
Sheriff's Uniforms 5,600
Human Resources Professional Services 70,000
Human Resources Professional Services 110,000
Human Resources Legal Services 110,000
Non Dept. Grant Match 651,548
Non Dept. Juvenile Resentencing 1,136,000
Non Dept. Misc. Capital Outlay 386,729
Non Dept. Local Road Funding Program 466,652
Non Dept. Tri Party 1,356,740
Total General Fund Expenditures $ 5,920,199
BE IT FURTHER RESOLVED that $3,110 be transferred in FY 2019 from the RCOC Tr-Party
Assigned Fund Balance (GL #383510) to Non-Departmental General Fund Road Commission Tr-
Party line item for Oakland County's one-third share of the Tr-Party Road Improvement funding
for project number 54142. The additional project cost does not exceed fifteen percent of the
original agreement, therefore, a separate resolution is not required.
GENERAL FUND (#10100)
Revenue
9010101-196030-665882
Expenditures
9010101-153010-740135
Planned Use of Balance
Total Revenue
Road Commission Tri Party
Total Expenditures
FY 2019
$3,110
$3,110
$3,110
$3,110
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Department of
Management and Budget and detailed in the attached schedules are authorized to be written off.
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution.
Commissioner Thomas Middleton, District #4
Chairperson, Finance Committee
COUNTY MICHIGAN
FY 2018 YEAR END REPORT
TABLE OF CONTENTS
Page
TRANSMITTAL LETTER 2
SUGGESTED RESOLUTION (including amendments) 5
STATEMENT OF REVENUES AND EXPENDITURES FOR GF/GP FUNDS 25
SCHEDULE OF OUTSTANDING PURCHASE ORDERS (ENCUMBRANCES) 28
FY 2018 GENERAL FUND ENDING FUND BALANCE 29
SUMMARY OF CHANGES IN GENERAL FUND EQUITY FROM 9/30/17 TO 9/30/18 30
SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY DEPARTMENT 31
FY 2018 YEAR END REVENUE EXPLANATIONS 32
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) revenue with explanation of variance.
FY 2018 YEAR END EXPENDITURE EXPLANATIONS 41
Detailed sheets for each Department/Division showing variances for General Fund/General
Purpose (GF/GP) expenditures, with explanations of variance.
2018 BUDGET AMENDMENTS 77
List of Miscellaneous Resolutions that authorized amendments to the 2018 Adopted Budget.
PROPRIETARY FUND REPORTS 82
Summary of Revenues and Expenses with explanation of variances from Budget.
SCHEDULE OF GENERAL FUND SUNDRY REVENUE AND SUNDRY EXPENDITURES 101
DONATIONS 102
SCHEDULE OF WRITE-OFFS 108
COUNTY MICHIGAN
MANAGEMENT & BUDGET
OAKLAND COUNTY EXECUTIVE L. BROOKS PATTERSON
Laurie Van Pelt, Director
(248) 858-2163 I vanpeltl@oakgov.com
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget Z"1" "tiedj--
Lynn Sonkiss, Manager, Fiscal Services
Holly Conforti, Chief, Fiscal Services
Ebru Adoglu-Jones, Supervisor of Fiscal Services
SUBJECT; Letter of Transmittal - Fiscal Year 2018 Year End Report
DATE: November 29, 2018
FY 2018 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2018 Year End Report. The result of FY 2018 activity for
General Fund/General Purpose (GF/GP) operations is unfavorable in the amount of ($19,827,950).
GF/GP includes all operations except grants, enterprise funds, and internal service funds. This overall
unfavorability is split between receiving ($52,741,912) less revenue than anticipated and favorability in
expenditures of $32,913,962.
REVENUES
GF/GP revenues are 10.64% less than budget or ($52,741,912). Major variances are the result of the
following events:
A. TAXES — Favorable: $774,998
Favorable primarily due to timing of tax collections.
B. FEDERAL GRANTS — Favorable: $163,282
Favorable $88,804 Prosecuting Attorney's Office for the Michigan Department of Health and
Human Services Title IV-E Contract and $75,766 Children's Village for Refunds School Meals
due to fluctuations in population for the lunch program.
C. STATE GRANTS — Unfavorable: ($873,598)
Reduced state funding is the result of reduced Child Care fund costs ($880,559). The revenue
loss is more than offset by reduced expenditures. Expenditures are favorable for Private
Institutions and Private Institutions Foster Care. This is partially offset by favorable Health grant
reimbursement $7,960.
D. OTHER INTERGOVERNMENTAL REVENUE — Unfavorable: ($413,215)
Unfavorable primarily due to State Court Fund Disb PA 189 revenue ($382,344) based on
caseload distribution, unfavorable Sheriff's Office ($13,506) due to social security incentive
payments from lower jail population and unfavorable Local Match ($18,000) due to fewer siren
installations.
E. CHARGES FOR SERVICES — Favorable: $11,999,520
Favorable in the Treasurer's Office $4.5 million Payments Other than Anticipated due to the sale
of foreclosed property (land sale activity), $223,805 Administration Fees, $181,315 Title Search
Fees, $129,423 Deeds; County Clerk's Office $2.4 million due to increased activity for Land
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com
Transfer Tax, $1.7 million for Recording Fees and $290,948 for Deeds; favorable $871,235
across the District Courts primarily in Ordinance Fines due to collection efforts; favorable
Children's Village Out County Board and Care $1.1 million due to an increase in reimbursement
rate from the State.
F. INDIRECT COST RECOVERY — Favorable: $1,010,916
Favorable due to greater than anticipated activity relating to construction projects, grants and
proprietary funds.
G. INVESTMENT INCOME — Favorable: $380,267
Investment income is favorable primarily due to the investment base and market rate
adjustments.
H. OTHER REVENUES - Favorable: $669,201
Favorable primarily due to Delinquent Tax Revolving Fund (DTRF) Transfers $306,817 due to
higher than anticipated collection of delinquent real property taxes, Health Division $321,801
Prior Year Revenue for an adjustment to administrative overhead costs and Children's Village
$24,434 Refund Prior Years Expenditure for 2016/2017 final cost settlement with Waterford
School District.
I. PLANNED USE OF FUND BALANCE — Unfavorable: ($66,463,271)
The budget is used to show the expected use of fund balance during the fiscal year. No actual
revenues are received in this account.
EXPENDITURES
In total, expenditures were 6.64% under budget or $32,913,962 favorable.
Many departments have experienced personnel savings as the result of turnover and under-filling of
positions.
Note that while individual divisions may be over budget, the budget is controlled at the department
level. The General Appropriations Act requires that appropriations accumulate at the following three
summary levels of expenditures within each County Department and are deemed maximum
authorization for expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support
Expenditures. Several budget amendments have been presented to correct departmental budgets
where necessary within the controllable categories previously noted.
Required Reporting Adjustments
The FY 2018 Year End Report presents the County's financial position in relation to the amended
budget (Budget perspective). This form of presentation is used so that users of this report can assess
the true financial impact of County operations in comparison to the budget for the fiscal year ending
September 30, 2018. However, it is important to note that this presentation style does not fully coincide
with the accounting requirements of audited financial statements produced by the County. The
County's financial statements are required to follow Generally Accepted Accounting Principles or
GAAP.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 Fax (248) 452-9172 I Oa
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Year End Report Presentation — Budgetary Perspective
The presentation reflects the true fiscal activity of the County for FY 2018:
Revenues - over/ (under) budget
Add back — Planned Use of Fund Balance
Expenditures — (over)/under budget
Total Officially Reported Favorability
($52,741,912)
66,453,271
32,913,962
$ 46,625,321
GAAP Required Reporting Method
Under generally accepted accounting principles (GAAP), the Planned Use of Fund Balance is removed
as a "revenue" source. The amended revenue budget assumed the use of $66,453,271 in fund
balance. Fund balance is budgeted, and if available can be used as a funding source; however GAAP
does not allow fund balance to be "recorded as revenue" for accounting purposes. This is because
Fund Balance is the residual of revenue and expenditures accumulated over the years, revenue cannot
be recognized as income more than once. Thus when Use of Fund Balance is removed from the
revenue calculation, the impact on the County's official financial statements is:
Revenue Variance $ 13,711,359
Reduce — Planned use of Fund Balance (66,453,271)
Revenue Variance (52,741,912)
Expenditure Variance (Comparing Actual to Approved Plan) 32.913,962
GAAP Reported Effect on Fund Balance ($19,827.950
It is important to analyze the report using both the Budget perspective and the GAAP perspective to
accurately reflect the impact of fiscal activity generated from FY 2018 operations.
The Budget perspective recognizes the overall favorable operating budget variance and confirms the
County's continuing efforts to maintain long-term fiscal stability particularly through continuation of
prudent fiscal policies, such as budgeting for full employment of all authorized positions and the
stringent scrutiny applied to all requested expenditures. The Budget perspective shows that the County
was favorable by $46.6 million when comparing budget to actuals.
The GAAP perspective provides information as to the effect on Fund Balance. This report shows that
General Fund balance decreased by $19.8 million at the end of Fiscal Year 2018. The use of Fund
Balance is consistent with information provided to the Finance Committee and the Board of
Commissioners, as well as what is reflected in the FY 2018 — 2020 Triennial Budget. The County
PLANNED to use fund balance, which has built up over the years through accelerated budget
reductions, to support operations in FY 2018. However, it should be noted while the amended budget
reflects the utilization of $66.4 million of Fund Balance, this report shows the use of Fund Balance of
$19.8 million needed to support FY 2018 activities which is $46.6 million less than planned.
2100 Pontiac Lake Road I County Executive Building 41W I Waterford, MI 48328 I Fax (248) 452-9172 I OakGov.com
MISCELLANEOUS RESOLUTION # 18XXX
BY: Commissioner Thomas Middleton, Chairperson, Finance Committee
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2018
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) 2018;
and
WHEREAS Statement #1 and #54 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as an assigned 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
unfavorable variance of total resources over total expenditures as reflected in the attached
schedule of Revenues and Expenditures for General Fund General Purpose Funds; and
WHEREAS FY 2018 General Fund General Purpose actual revenue was less than budgeted
revenue by ($52,741,911.48); and
WHEREAS FY 2018 General Fund actual operating expenditures and transfers were less than
budgeted operating expenditures and transfers by $32,913,961.57 resulting in a net overall
operating decrease for FY 2018 of ($19,827,949.91); and
WHEREAS the following Non—spendable reserves have been created: $131,533.86 to cover pre-
payments and $174,570.37 for inventories; and
WHEREAS Restricted fund balance has been adjusted to $12,860,936.30 to reflect the restricted
portion of the Property Tax Forfeiture (Land Sale) activity; and
WHEREAS per Miscellaneous Resolution #03043 a Budget Transition Account was created and
an assignment of $33,000,000 is recommended to be used for FY 2022 and beyond; the
assigned fund balance for FY 2022 and FY 2023 is less than the $38,316,978 amount needed
based on the five year forecast; and
WHEREAS assignments have been established to recognize planned use of fund equity to
balance budgets for FY 2019, $33,184,444; FY 2020, $26,858,875 and FY 2021, $25,479,228;
and
WHEREAS $27,192,530 earned as a result of Property Tax Forfeiture is assigned and reflects
the unrestricted portion of the Property Tax Forfeiture (Land Sale) activity; and
WHEREAS an assigned fund balance, in the amount of $14,000,000 has been created in order to
meet future capital facility needs of the County; and
WHEREAS the rates charged by the Information Technology fund do not include an amount
required to replace fully depreciated equipment and systems, and $13,429,263 has been
assigned to continue to build a replacement fund for technology replacements and hardware,
including the replacement of items such as the analog telephone system, identity and access
management system, jail management system, network operations center, server and storage for
data center, and various other systems that are part of the two-year County IT Master Plan; and
WHEREAS $10,000,000 is assigned to the Headlee Rollback and State Tax Exemptions for
potential impact of Headlee property tax rollbacks and personal property tax Loss reimbursements
that may not be received at 100% in future years; and
WHEREAS an assignment of $9,712,687 has been established to cover unfunded mandates; and
WHEREAS $8,454,500 is assigned for Catastrophic Claims for potential liabilities that are not
able to be covered by insurance or the Building & Liability Fund; and
WHEREAS $5,920,199 of previously budgeted but unspent funds, assigned for carry forwards in
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 $5,000,000 is assigned for the Human Resources Department and is related to
workforce planning needs, recruiting and employee retention needs, and potential HR consulting
services; and
5
WHEREAS $4,372,189 is assigned for the Tr-Party Road Improvement program with $2,000,000
toward FY 2019 projects and $2,372,189 representing prior year Tr-Party allocations not brought
to the Board of Commissioners as of the end of FY 2018; and
WHEREAS $3,000,000 is assigned for Data Privacy and Security; and
WHEREAS $2,000,000 is assigned for Emergency Salaries for any potential needs that are
beyond the appropriated Emergency Salaries Reserve line item; and
WHEREAS $1,523,363 is assigned for the Local Road Improvement Matching Program with
$23,363 representing allocations not brought to the Board of Commissioner as of the end of FY
2018, and $1,500,000 for FY 2019 projects with FY 2019 representing the final year of the
program; and
WHEREAS in the event of a Public Health outbreak or disaster, the County has taken a proactive
approach by assigning a portion of fund balance for pandemic response, in the amount of
$1,500,000 for response to such an occurrence; and
WHEREAS as a result of the County's Business Continuity Planning Process a $1,000,000
assignment is set aside for additional supplies and services that may be needed in the event of
an emergency in order to continue key operations; and
WHEREAS an assigned fund balance, in the amount of $1,000,000, is retained for the potential
use for the Water Resources Commissioner Long-Term Revolving Fund; and
WHEREAS $750,000 is assigned for potential future costs related to Michigan State Court
Administrators Office (SCAO) Interpreter Fee requirements; and
WHEREAS a $694,204 assigned fund balance is for Board of Commissioners special projects
and includes the $600,000 of fund balance assignments noted in M.R. #18329 Fiscal Year 2019
General Appropriations Act and 2019 County General Property Tax Rates that was adopted by
the Board of Commissioners on September 27, 2018; and
WHEREAS $500,000 is assigned for a Oakland County High School Apprenticeship Program
initiative; and
WHEREAS an assignment of fund balance, in the amount of $500,000, has been retained to
cover anticipated Human Resources — Legal Expenses, including actuary costs, court reporters
and expert witness fees associated with union grievances; and
WHEREAS $238,654 is from the closing of the Community Partnership Fund and is assigned for
continuation of community programs; and
WHEREAS an assignment of $200,000 is continued to fund various County events and provide
quality of life initiatives to attract new businesses; and
WHEREAS pursuant to board action, an assignment of $150,000 is continued for a Buy Local
program; and
WHEREAS $85,799.68 has been assigned for General Fund encumbrances obligated at the end
of FY 2018; and
WHEREAS $36,972.25 is assigned to the Board of Commissioners Prescription Drug Discount
Card program based on royalty fee income balance as of FY 2018; and
WHEREAS $11,303.54 represents the Child Care Fund encumbrances obligated through the end
of FY 2018; and
WHEREAS the General Appropriations Act (M.R. #17272) requires that appropriations
accumulate at the following three summary levels of expenditures within each County Department
and are deemed maximum authorization for expenditures: Personnel Expenditures, Operating
Expenditures and Internal Support Expenditures and in reviewing the FY 2018 year-end financial
reports, it was determined that budgets for departments for a number of line-items was not
sufficient which caused the following departments to go over budget: Probate Court, Sheriff's
Office, Water Resource Commissioner, and Facilities Management; a budget amendment is
recommended for FY 2018 to cover the shortages in Personnel, Operating and Internal Support
expenditures. Most of these amendments were covered by the departments from favorability in
their other controllable categories. While individual divisions may be over budget, the budget is
controlled at the department level; and
WHEREAS a budget amendment is recommended for the Circuit Court to correct a First Quarter
FY 2018 amendment (M.R. #18083) in the amount of $9.00; and
WHEREAS a budget amendment of $370,742 is recommended in the Non-Departmental
Substance Abuse Coordinating Agency line item for required payments to Oakland Community
6
Health Network (formally known as Oakland County Community Mental Health Authority) for one-
half of Convention Facility Tax revenues earmarked for substance abuse prevention and
treatments services; and
WHEREAS the Sheriffs Office receipt of forfeiture/enhancement funds are recorded in separate
restricted funds that require a transfer to the General Fund for use of the monies. Transfers In
from the various restricted funds in the amount of $125,148 is being recognized for eligible
personnel, forensic lab, K-9 and training costs for corrections officers and dispatchers; and
WHEREAS a budget amendment of $1,455,735 is recommended for the Sheriffs Office FY 2019
— FY 2022 General Fund to reallocate the budgets between divisions and programs for the
following Internal Services line item expenditure accounts: Information Technology Operations,
Information Technology CLEMIS and Information Technology Equipment Rental to more
accurately reflect actual activity; and
WHEREAS a budget amendment of $54,180 is recommended for the Sheriffs Office FY 2019 —
FY 2022 General Fund to reallocate budgets between divisions, programs and line item
expenditure accounts to more accurately reflect the budgets with actual activity; and
WHEREAS a budget amendment of $915 is recommended for the Sheriff's Office to reallocate
funds from Vehicle capital account to Motor Pool account for equipment installation on the Can
Am Defender (MR. #18101); and
WHEREAS a budget amendment of $2,691,477 is recommended for the Sheriff's Office FY 2019-
FY 2022 General Fund to reallocate budgets between divisions, programs and line item
expenditure accounts to more accurately reflect the budgets with actual activity; and
WHEREAS a budget amendment is recommended for the Clerk/Register of Deeds in the amount
of $6,282 to reverse Info Tech Development charges for the Clerk's website redesign project as
the charges were reclassified to the Register of Deeds Automation Fund (#21160); and
WHEREAS the Township of Bloomfield and the Road Commission for Oakland County (RCOC)
approved additional funding in the amount of $9,332 from existing allocated Tr-Party monies
since the time Project #54142 (MR. #18135) was initiated; a FY 2019 budget amendment in the
amount of $3,110 is recommended, which is Oakland County's one-third share of the additional
project cost; bringing the County's total share of the project to $76,444. The additional project
cost does not exceed fifteen percent of the original agreement, therefore, a separate resolution is
not required; and.
WHEREAS a budget amendment is recommended to reallocate $97,000 from Non-Dept IT
Development to Non-Departmental Maintenance Department Charges due to more actual
Maintenance Department charges used than budgeted; and
WHEREAS a budget amendment is recommended for the Novi District Court Drug Court 52-1
Grant Fund (#27151) to reallocate $300 from the Contracted Services line item to the Salaries
line item to reflect Amendment #1 within fifteen percent of the FY 2018 Michigan Drug Court
Grant Program agreement (M.R. #17297); and
WHEREAS a budget amendment is recommended for the Rochester Hills District Court Drug
Court 52-3 Grant Fund (#27165) to reallocate $600 from the Special Event Program line item to
the Drug Testing line item to reflect Amendment #5 within fifteen percent of the FY 2018 Michigan
Drug Court Grant Program agreement (MR. #17299); and
WHEREAS a budget amendment is recommended for the Troy District Court Drug Court 52-4
Grant Fund (#27167) to reallocate $3,000 from Drug Testing, $606 from Salaries and $94 from
Incentives to Fringe Benefits to reflect Amendment #1 within fifteen percent of the FY 2018
Michigan Drug Court Grant Program agreement (MR. #17300); and
WHEREAS a budget amendment is recommended for the Clerk/Register of Deeds Survey
Remonumentation Grant Fund (#29220) to reallocate $5,550 from Fees-Per Diems line item to
Professional Services line item to reflect Amendment #1 which is within fifteen percent of the FY
2018 Survey Remonumentation Grant (M.R. #17326); and
WHEREAS a budget amendment of $2,800 is recommended for the FY2018 Community
Corrections Comprehensive Plan Grant Fund (#27370) to reallocate line item budgets which is
within fifteen percent of original agreement (M.R. #17338); and
WHEREAS Miscellaneous Resolution #18357 inadvertently referenced Department of Information
Technology's Identity and Access Management Project as Fund #42110 rather than Fund
#42210; a budget amendment is not required; and
7
WHEREAS a budget amendment is recommended for Parks and Recreation Commission to
transfer $427,519 from General Program Administration from the Facilities Maintenance cost
center to various cost centers incurring expenses during the fourth quarter of FY2018, and to
amend Fringe Benefits $193,000 resulting from a large increase in Retirement expense in FY
2018, amend General Program Administration ($970,445) to Grounds Maintenance reflecting
completion of the Independence Oaks Safety Path operating project, amend Operating Transfers
($128,673) as the purchase of an aerial lift truck which did not take place in FY 2018, but will be
purchased in FY 2019 and $24,170 for Adjustment of Prior Years Expense; and
WHEREAS Animal Control Division received donations totaling $8,698.92 for the period of July
2018 through September 2018; and
WHEREAS Department of Health and Human Services, Children's Village division received
donations for the period of July 2018 through September 2018 totaling $26,312.38 of which $275
were cash donations; and
WHEREAS Parks & Recreation received donations totaling $500.38 for various programs for the
period of July 2018 through September 2018; and
WHEREAS the Oakland County Department of Economic Development and Community Affairs
has attempted to collect funds from loan recipients for the Community Development Block Grant
totaling $11,260 and the Home Investment Partnership Act Accounts totaling $28,600 and
recommends $39,860 be written off in uncollectible loans; and
WHEREAS Parks and Recreation has requested a write-off in the amount of $136.60 for
uncollectible transactions.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of
operations for Fiscal Year 2018 and the results of operations by line-item after inclusion of
expenditures, accruals, encumbrances, appropriations carried-forward, transfers, adjustments,
and closing entries are approved.
BE IT FURTHER RESOLVED that the budget be amended pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that various line items in the FY 2018 General Fund/General
Purpose Budgets be amended to include $85,799.68 in outstanding purchase orders
(encumbrances) for the General Fund and $11,303.54 in outstanding purchase orders
(encumbrances) for the Child Care Fund as detailed in the attached Encumbrance schedule.
BE IT FURTHER RESOLVED that adjustments to the General Fund Balance be approved as
follows:
Revenues under Expenditures (Result of FY 2018 activity)
Add to General Fund Balance:
Committed to FY 2018
Committed to FY 2021
Financial/HR System Updates
Homeland Security Enhancements
Local Road Improvement Matching Program
Unfunded Mandates
Senior Services
Sheriff Aviation
Building Security Cameras and Consoles
Prior Year Encumbrances
RCOC Triparty
Decrease in Prepaids
Total Additions to General Fund Balance
Deduct from Unassigned Fund Balance
Committed to FY2022 and beyond
Technology Replacement/Hardware
Committed to FY 2019
Increase in Restricted Funds
Property Tax Forfeiture Activities
Carryforwards
($19,827,949.91)
$33,122,397.00
11,576,191.00
10,000,000.00
4,400,000.00
1,793,643.00
1,787,313.00
600,000.00
65,805.00
292,766.00
192,145.21
97,970.00
89 646.57
$64,017,876.78
($33,000,000.00)
(2,429,263.00)
(2,127,585.00)
(2,459,851.85)
(3,408,727.90)
(1,072,658.00)
8
Committed to FY 2020
Board of Commissioners' Project
Increase in Inventories
Rx Discount Card Program
Total Subtractions from General Fund Balance
Adjusted Total Including Additions and Subtractions
Unassigned Fund Balance at the Beginning of Year
Unassigned Fund Balance at the End of Year
(628,815.00)
(554,000.00)
(42,626.46)
(5,643.75)
($45,729,170.96)
($ 1,539,244.09)
3,004,232.20
$ 1,464,988.11
BE 1-1 FURTHER RESOLVED that $5,920,199 from the FY 2018 Assigned Fund Balance for
Carry Forwards be appropriated in FY 2019, as specified below, for departmental use:
General Fund (#10100)
Revenue
9010101-196030-665567 Encumb and Approp Carry Forward
Total General Fund Revenue
$ 5,920,199
$ 5,920,199
Expenditures
1060201-133150-730373
1060239-133560-730373
1060101-134180-730373
1090201-174240-731458
1090201-171085-731458
1090201-174240-731458
1090108-174240-731458
1090201-171047-732165
1090201-171047-750119
1090201-171047-750511
3010101-121100-731822
3010101-121100-750154
3010301-121130-730450
5010101-180010-731822
501 01 01-180011-731 822
5010302-165020-774636
4030601-110000-730373
4030301-112580-731885
4030601-110000-760157
4030601-116200-750070
4030601-110000-750070
4030201-112580-750070
4030201-112580-750581
1050101-183070-731458
1050409-183070-731458
1050102-183010-731073
90901 01-1 96030-730800
9090101-196030-740084
9090101-196030-760126
9010101-153000-740085
9010101-1 5301 0-740135
Health Division Contracted Services
Health Division Contracted Services
Health Division Contracted Services
Econ Dev REDS Professional Services
Econ Dev PEDS Professional Services
Econ Dev PEDS-NO HAZ Professional Services
Econ Dev MKT & Communications Prof. Svcs.
Workforce Development Workshop & Meeting
Workforce Development Dry Goods & Clothing
Workforce Development Special Event Supplies
Circuit Court Special Project
Circuit Court Expendable Equipment
Circuit Court Defense Attorney Fees
Board of Commissioners Special Projects
Board of Commissioners Special Projects
Library Board Info Tech Operations
Sheriff's Contracted Services
Sheriff's Supportive Services
Sheriff's Equipment
Sheriff's Deputy Supplies
Sheriff's Deputy Supplies
Sheriffs Deputy Supplies
Sheriff's Uniforms
Human Resources Professional Services
Human Resources Professional Services
Human Resources Legal Services
Non Dept. Grant Match
Non Dept. Juvenile Resentencing
Non Dept. Misc. Capital Outlay
Non Dept. Local Road Funding Program
Non Dept. Tri Party
Total General Fund Expenditures
535,076
30,000
15,595
77,250
100,000
21,540
21,250
114,058
340
128
93,895
172,643
260,707
10,000
48,124
11,460
55,000
25,562
2,802
5,000
16,500
10,000
5,600
70,000
110,000
110,000
651,548
1,136,000
386,729
466,652
1.356,740
5,920,199
BE IT FURTHER RESOLVED that $3,110 be transferred in FY 2019 from the RCOC Tr-Party
Assigned Fund Balance (GL #383510) to Non-Departmental General Fund Road Commission Tr-
Panty line item for Oakland County's one-third share of the Tr-Party Road Improvement funding
9
for project number 54142. The additional project cost does not exceed fifteen per
c
e
n
t
o
f
t
h
e
original agreement, therefore, a separate resolution is not required.
GENERAL FUND (#10100)
Revenue
9010101-196030-665882
Expenditures
9010101-153010-740135
Planned Use of Balance
Total Revenue
Road Commission Tri Party
Total Expenditures
FY 2019
$3,110
$31
$3,110
$3,110
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by Dep
a
r
t
m
e
n
t
o
f
Management and Budget and detailed in the attached schedules are authorized to be wri
t
t
e
n
o
f
f
.
BE IT FURTHER RESOLVED that the donations be recognized in the various Restricte
d
F
u
n
d
s
.
Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolu
t
i
o
n
.
Commissioner Thomas Middleton, District #4
Chairperson, Finance Committee
Return to Agenda
1 0
1GF1GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#113100) DEPT PROGRAM ACCT FUND AFF, OP UNIT Revenues atat Program_ Acct 3040403 124015 630854 3040403 124015 630210 9010101 196000 601637 9010101 112700 630315 9010101 196010 620534 9010101 196010 620573 9010101 196000 601637 6010101 155010 631827 1040801 140020 670570 9010101 196000 501637 ACCOUNT NAME Fund Aft. Op Unit Account Name Probate Court - Gross Estate Fees Probate Court - Certified Copies Non-Dept - Property Taxes Non-Dept Comm Public Telephone Non-Dept. Revenue Sharing Non-Dept Local Comm Stabilization Share Non-Dept - Property Taxes Water Resources Commissioner - Reimb. General Facilities Mornt - Refund Prior Years Expenditure Non - Dept - Property Taxes Total Revenues SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 201B YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF(GP) Expenditures 3040403 3040403 3040403 3040403 4030201 4030201 4030301 4030701 4030401 9090101 9090101 9090101 6010101 6010101 6010101 6010101 1040801 124015 730450 Probate Court - Defense Attorney Fees 124015 730723 Probate Court - Fees Guardian Ad Litem 124015 731192 Probate Court - Medical Services Guardianship 124015 731206 Probate Court - Medical Services Probate Exam 112580 750070 Sheriffs Office - Deputy Supplies 112580 750581 Sheriffs Office - Uniforms 112630 730373 Sheriffs Office - Contracted Services 116230 712020 Sheriffs Office-Overtime 112620 712020 Sheriffs Office - Overtime 196030 740058 Non-Dept. - Emergency Salaries 196030 740163 Non-Dept - Summer Employees Reserve 196030 740114 Non-Dept. - Overtime Reserve 155010 771638 Water Resources Commissioner - Drain Equip Labor 155010 771639 Water Resources Commissioner - Drain Equipment 155010 774636 Water Resources Commissioner - Info Tech Operations 155010 778675 Water Resources Commissioner - Telephone 140020 731458 Facilities Mgmt - Professional Services Total Expenditures FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS $ 50,000.00 19,000.00 41,000.00 491,000.00 264,000.00 449,000.00 521,553.00 243,000.00 4,280.00 48,920.00 $ 2,131,753.00 $ 30,000.00 36,000.00 22,000.00 22,000.00 (100,000.00) (100,000.00) (580,000.00) 770,000.00 2,115,000.00 (102,812.00) (20,635.00) (256,000.00) 72,000.00 108,000.00 60,000.00 3,000.00 53,200.00 $ 2,131,753.00 11
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) ACCOUNT NAME Planned Use of Balance Total Revenue Children's Village - Board and Care Total Revenue Children's Village Salary Adjustment Total Expenditure Expenditures 3010402 135060 702010 Salaries 3010402 135060 722770 Retirement 9010101 196030 788001 20293 Transfers Out - Child Care Fund Total Expenditures 1GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) DEPT PROGRAM ACCT FUND AFF. OP UNIT CIRCUIT COURT Revenue 9010101 196030 665882 CHILD CARE FUND (#202931 Revenues 1060501 112090 630140 Expenditure 1060501 112010 702240 FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS $ (172,500.00) $ (172,500.00) $ (235,000.00) (110,000,00) 172,500.00 $ (172,500.00) $ 90,000.03 $ 90,000.00 $ 90,000.00 $ 90,00-0.00 Revenues 9010101 112700 636359 Child Care Subsidy 9090101 112700 695500 10100 Transfers In-General Fund Total Revenues Expenditures 3010402 113321 702240 Children's Village - Salary Adjustment 3010402 113321 722900 Children's Village - Fringe Benefit Adjustment Total Expenditures $ 172,500.00 172,500.00 $ 345,000.00 $ 235,000.00 110,000.00 345,000.00 12
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101014 DEPT PROGRAM ACCT FUND AFF. OP UNIT ACCOUNT NAME NON-DEPARTMENTAL Revenues 9010101 196030 665882 Planned Use of Balance $ (370,743.00) 9010101 196010 620302 Convention Facility Liquor Tax 741,485.00 Total Revenues $ 370,742.00 Expenditure 9010101 134790 740160 Substance Abuse Coord Agency $ 370,742.00 Total Expenditure $ 370,742.00 CIRCUIT COURT - CIVIL CRIMINAL DIVISION Revenue 3010301 121205 695500 27135 Transfer In 9.00 Total Revenues 9.00 Expenditures 3010301 121205 788001 27130 Transfer Out 9.00 Total Expenditures 9-00 SHERIFF'S OFFICE Revenue 4030901 110090 4030901 116240 4030601 116210 4030701 116230 4030301 112620 4030301 112620 9010101 196030 695500 21341 Transfers In - Law Enforcement Lab Fees 695500 21340 Transfers In - Law Enforcement Enhance Lab Fees 695500 21341 Transfers In - Law Enforcement Lab Fees K9 695500 21396 Transfers In - Sheriff Dispatch Training 695500 21397 Transfers In - Sheriff Booking Fee Training 695500 21397 Transfers In - Sheriff Booking Fee Training 665882 Planned Use of Balance Total Revenues 87.00 86.541.00 21,573.00 14,061.00 (7,608.00) 10,494.00 (87.00) $ 125,061.00 Expenditures 4030901 116240 750203 Forensic Lab Enhancement $ 86,541.00 4030601 116210 731024 K-9 Program 21,573.00 13
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS GENERAL FUNDIGENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101001 DEPT PROGRAM 4030701 116230 4030301 112620 4030301 112520 ACCT FUND AFF. OP UNIT 731304 Officers Training 731304 Officers Training 731304 Officers Training ACCOUNT NAME Total Expenditures 14,061.00 (7,608.00) 10,494.00 $ 125,061.00 Expenditures 4030101 4030201 4030301 4030301 4030301 4030301 4030301 4030401 4030401 4030501 4030501 4030501 4030501 4030601 4030601 4030601 4030601 4030601 4030601 4030601 4030601 4030501 4030601 4030601 4030601 4030601 4030601 4030601 4030601 112580 112580 112590 112620 112530 112650 112670 113381 121280 110110 116230 112580 112680 110000 110030 116160 116180 116180 116180 116180 116150 116180 116180 116180 116180 116180 116180 116181 116190 74636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 774636 Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations 40010 Info Tech Operations 40030 Info Tech Operations 40040 Info Tech Operations 40060 Info Tech Operations 40080 Info Tech Operations 40090 Info Tech Operations 40120 Info Tech Operations 40130 Info Tech Operations 40140 Info Tech Operations 40180 Info Tech Operations 40420 Info Tech Operations 40440 Info Tech Operations Info Tech Operations Info Tech Operations (209,145) 29,803 (818,269) 346,397 35,616 39,944 1,312 14,436 42,408 68.583 (6,305) 28,432 54,296 (53,484) 15,596 8,366 8,250 15,046 11,128 20,261 8,504 9,703 17,617 12,997 6,884 58,360 36,604 (234) 12,460 (209,145) 29,803 (818,289) 346,397 35,616 39,944 1,312 14,436 42,408 68,583 (6,305) 28,432 54,296 (53,484) 18,596 8,366 8,250 15,046 11,128 20,261 8,504 9,703 17,617 12,997 6,884 58,360 36,604 (234) 12,460 (209,145) 29,803 (818,289) 346,397 35,616 39,944 1,312 14,436 42,408 68,583 (6,305) 28,432 54,296 (53,484) 18,596 8,366 8,250 15,046 11,128 20,261 8,504 9,703 17,617 12,997 6,884 58,360 35,604 (234) 12,460 14
_ - - - - - - 2,618 (225) 68,320 (100,955) 10,499 43,530 47,990 91,987 17,690 (198) 198 (300) (25,384) 300 25,384 (194) 194 (8,000) 8,000 (233,022) 233,022 - 2,618 (225) 68,320 (100,955) 10,499 43,530 47,990 91,987 17,690 (198) 198 (300) (25,384) 300 25,384 (194) 194 (8,000) 8,000 (233,022) 233,022 - 2,618 (225) 68,320 (100,955) 10,499 43,530 47,990 91,987 17,690 (198) 198 (300) (25,384) 300 25,384 (194) 194 (B4O00) 8,000 (233,022) 233,022 - $ $ $ $ $ (500.00) $ (500.00) $ (500.00) 500.00 500.00 500.00 (6,000.00) (6,000.00) (6,000.00) 6,000.00 6,000.00 6,000.00 (7,000.00) (7,000.00) (7,000.00) 7,000.00 7,000.00 7,000.00 (40,680.00) (40,680.00) (40,680.00) 40,680.00 40,680.00 40,680.00 $ - $ - $ - SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GFIGP) FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101001 DEPT 4030601 4030601 4030701 4030901 4030901 4030901 4030901 4030901 4030901 4030510 4030501 4030601 4030601 4030901 4030901 4030915 4030901 4030301 4030301 4030601 4030601 4030101 4030901 4030101 4030101 4030301 4030301 4030601 4030701 ACCT FUND AFF. OP UNIT 774636 774636 774636 774636 774636 774636 774636 774636 774636 773535 773535 773535 773535 773535 773535 773535 773535 773535 773535 773637 773637 730114 730114 732165 731101 732004 730982 750210 731780 ACCOUNT NAME Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech Operations Info Tech CLEMIS Info Tech CLEMIS Info Tech CLEM Info Tech CLEMIS Info Tech CLEM1S Info Tech CLEMIS Info Tech CLEMIS Info Tech CLEWS Info Tech OLEMIS Info Tech CLEWS Info Tech Equipment Rental Info Tech Equipment Rental Total Expenditures Auction Exp Auction Exp Workshops and Meetings Library Continuations Transport of Prisoners Interpreter Fees Gasoline Software Support Maintenance Total Expenditures PROGRAM 116200 116230 116230 110040 110050 110060 110090 116240 116270 110000 110000 116135 110000 110060 110040 110000 110000 116140 112620 110000 110030 112580 110040 112580 112580 112620 112620 116220 116230 15
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101001 DEPT PROGRAM ACCT FUND AFF. OP UNIT ACCOUNT NAME 4030601 110000 760188 4030601 110000 776661 Vehicles Motor Pool (915.00) 915.00 Total Expenditures 4030201 112580 732060 Uniform Cleaning $ (150,000.00) $ (150,000.00) $ (150,000.00) 4030201 112580 750070 Deputy Supplies (927,110.00) (927,110.00) (927,110.00) 4030201 112580 750581 Uniforms - (290,361.00) (290,361.00) (290,361.00) 4030301 112620 732060 Uniform Cleaning - 48,000.00 48,000.00 48,000.00 4030301 112620 750070 Deputy Supplies 297,127.00 297,127.00 297,127.00 4030301 112620 750581 Uniforms _ 92,916,00 92,916.00 92,916.00 4030401 113381 732060 Uniform Cleaning - 30,000.00 30,000.00 30,000.00 4030401 113381 750070 Deputy Supplies 188,995.00 188,995.00 188,995.00 4030401 113381 750581 Uniforms - 58,072.00 58,072.00 58,072,00 4030601 110000 732060 Uniform Cleaning _ 72,000.00 72,000.00 72,000.00 4030601 110000 750070 Deputy Supplies 440,988.00 440,988.00 440,988.00 4030601 110000 750581 Uniforms _ 139,373.00 139,373.00 139,373.00 4030510 116230 712020 Overtime - 1,005,940.00 1,005,940.00 1,005,940.00 4030501 110110 712020 Overtime _ 288,266.00 288,266.00 288,266.00 4030501 116230 712020 Overtime (1,266,637.00) (1,266,637.00) (1,266,637.00) 4030501 112630 712020 Overtime _ (27,569.00) (27,569.00) (27,569,00) 4030510 116230 712040 Holiday Overtime - 29,800.00 29,800.00 29,800.00 4030501 116230 712040 Holiday Overtime (29,800.00) (29,800.00) (29,800.00) Total Expenditures $ CLERK/REGISTER OF DEEDS Expenditures 2010401 172190 773630 9010101 196030 773630 Register of Deeds - Info Tech Development Non-Departmental - Info Tech Development Total Expenditures $ (6,282.00) 6,282.00 16
SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) GF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#10100) DEPT PROGRAM ACCT FUND AFF. OP UNIT ACCOUNT NAME FY 2018 FY 2019 FY 2020 FY 2021 AMENDMENTS AMENDMENTS AMENDMENTS AMENDMENTS NON-DEPARTMENTAL Expenditures 9010101 148050 775754 Non-Dept Maintenance Dept. Charges 9090101 196030 773630 Non-Dept. - IT Development Total Expenditures $ 97,000.00 (97,000.00) 17
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program, Acct Fund Aff Oper Unit CIRCUIT COURT - DRUG COURT ADULT SCAO (#27130) GR0000000233 Activity GLB, Analysis Type GLB, Budget Ref 2016 Revenue 3010301 121205 695500 10100 Account Name Total Revenue Transfer In - General Fund 9.00 9.00 Expenditure 3010301 121205 788001 27135 Transfer Out - Circuit Crt Urban Drug Crt Total Expenditure CIRCUIT COURT - URBAN DRUG COURT (#27135) GR0000000626 Activity GLB, Analysis Type GLB, Budget Ref 2016 Revenue 3010301 121205 665882 Planned Use of Balance Total Revenue 9.00 9.00 9.00 9.00 Expenditure 3010301 121205 788001 10100 Transfer Out - General Fund 9.00 3010301 121205 788001 27130 3010301 121205 750245 Transfer Out - CireCrt Drug Crt Adult SCAO Incentives (9.00) 9.00 9.00 Total Expenditure SHERIFF - LAW ENFORCEMENT ENHANCE STATE (#21341) Revenue 4030901 110090 665882 Planned Use of Balance Total Revenue 87.00 87.00 Expenditure 4030901 110090 788001 10100 Transfers Out - General Fund 87.00 Total Expenditure 87.00 18
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY/SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID_ Program Acct Fund Aff Oper Unit SHERIFF - LAW ENFORCEMENT ENHANCE LAB FEES (#21340) Revenue Account Name 4030901 116240 665882 Expenditure 4030901 116240 788001 10100 Planned Use of Balance Total Revenue Transfers Out- General Fund Total Expenditure 86,541.00 86,541.00 86,541.00 86,541.00 SHERIFF - LAW ENFORCEMENT ENHANCE STATE (#213411 Revenue 4030601 116210 665882 Expenditure 4030601 116210 788001 10100 SHERIFF - SHERIFF TRAINING (#21396) Revenue 4030701 112630 665882 Planned Use of Balance Total Revenue Transfers Out - General Fund Total Expenditure Planned Use of Balance Total Revenue 21,573.00 21,573.00 21,573.00 21,573.00 14,061.00 14,061.00 Expenditure 4030701 112630 788001 10100 Transfers Out - General Fund 14,061.00 Total Expenditure 14,061.00 19
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS !PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS pent ID program Acct Fund Aff Oner Unit Account Name SHERIFF - SHERIFF BOOKING FEE TRAINING (#21397) Revenue 4030301 112620 665882 Expenditure 4030301 112620 788001 10100 SHERIFF - SHERIFF BOOKING FEE TRAINING (#21397) Revenue 4030301 112620 665882 Expenditure 4030301 112620 788001 10100 Planned Use of Balance Total Revenue Transfers Out - General Fund Total Expenditure Planned Use of Balance Total Revenue Transfers Out - General Fund Total Expenditure (7,608.00) (7,608.00) (7,608.00) (7,608.00) 10,494.00 10,494.00 10,494.00 10,494.00 NOVI DISTRICT COURT - DRUG COURT DIST 521 PROBATION FUND (#27151) Grant #GR0000000661 Activity GLB, Analysis Type GLB, Budget Ref 2018 Expenditures 3420205 121050 702010 3020205 121050 730373 Salaries Contracted Services Total Expenditures 300.00 (300.00) ROCHESTER HILLS DISTRICT COURT - DRUG COURT 01ST 52 3 01ST SCAO FUND (#27165) Grant #GR0000000468 Activity GLB, Analysis Type GLB, Budget Ref 2018 Expenditures 3020405 121050 730548 3020405 121050 731818 Drug Testing Special Event Program Total Expenditures 600.00 (600.00) 20
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name TROY DISTRICT COURT - DRUG COURT DISTRICT 524 SCAO (#27167) Grant #GR0000000660 Activity GLB, Analysis Type GLB, Budget Ref 2018 Expenditures 3020505 3020505 3020505 3020505 121050 121050 121050 121050 702010 722740 730548 750245 Salaries Fringe Benefits Drug Testing Incentives Total Expenditures (606.00) 3,700.00 (3,000.00) (94.00) CLERK SURVEY REMONUMENTATION FUND {#29220) GR0000000345 Activity: GLB Analysis: GLB Budget Ref 2018 Expenditures 2010401 172180 730709 Fees - Per Diem (5,550.00) 2010401 172180 731458 Professional Services 5,550.00 Total Expenditures COMMUNITY CORRECTIONS -COMMUNITY CORRECTIONS COMPREHENSIVE GRANT (#27370) Grant #GR0000000772 Activity GLB, Analysis Type GLB, Budget Ref 2018 Expenditures 1070401 113035 730373 Contracted Services 2,800.00 1070401 113020 702010 Salaries (2,800.00) Total Expenditure PARKS AND RECREATION (#50800) Revenues 5060666 160666 665882 Planned Use of Balance (49,614.00) 5060666 160666 665882 Planned Use of Balance (104,503.00) 5060666 160666 665882 Planned Use of Balance (24,170.00) 5060101 160000 670456 29,834.00 Total Revenues (148,453) 21
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aft Oper Unit Account Name Expenses 5060101 160000 722740 Fringe Benefits 5060101 160000 730037 Ad] Prior Years Expense 5060101 160001 730037 Adj Prior Years Expense 5060326 160010 730037 Ad] Prior Years Expense 5060327 160010 730037 Ad] Prior Years Expense 5060328 160010 730037 Ad] Prior Years Expense 5060330 160010 730037 Adj Prior Years Expense 5060417 160044 730037 Ad] Prior Years Expense 5060420 160044 730037 Ad] Prior Years Expense 5060426 160044 730037 Ad] Prior Years Expense 5060430 160044 730037 Ad] Prior Years Expense 5060456 160044 730037 Adj Prior Years Expense 5060540 160500 730037 Adj Prior Years Expense 5060715 160070 730037 Ad] Prior Years Expense 5060720 160070 730037 Adj Prior Years Expense 5060724 160070 730037 Ad] Prior Years Expense 5060725 160070 730037 Ad] Prior Years Expense 5060732 160070 730037 Ad] Prior Years Expense 5060735 160070 730037 Adj Prior Years Expense 5060837 160210 730037 Ad] Prior Years Expense 5060845 160210 730037 Ad] Prior Years Expense 5060417 160044 730044 Ad] Prior Years Revenue 5060427 160044 730044 Ad] Prior Years Revenue 5060101 160001 730198 Building Maintenance Charges 5060328 160010 730198 Building Maintenance Charges 5060427 160044 730198 Building Maintenance Charges 5060431 160044 730198 Building Maintenance Charges 5060456 160044 730198 Building Maintenance Charges 5060715 160070 730198 Building Maintenance Charges 5060720 160070 730198 Building Maintenance Charges 5060729 160070 730198 Building Maintenance Charges 193,000.00 390.00 70.00 26.00 1,778.00 17.00 577.00 1,749.00 66.00 650.00 1,190.00 2,043.00 116.00 1,563.00 4,517.00 250.00 1,963.00 3,202,00 744.00 2,910.00 349.00 2,249.00 1,801.00 165,00 6,048.00 8,538.00 2,810.00 9,950.00 2,286.00 315.00 1,967.00 22
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY/ SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS )PROPRIETARY f SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Ooer Unit Account Name 5060751 160070 730198 Building Maintenance Charges 5060831 160210 730198 Building Maintenance Charges 5060837 160210 730198 Building Maintenance Charges 5060870 160210 730198 Building Maintenance Charges 5060725 160070 730789 General Program Administration 5060910 160430 730789 General Program Administration 5060910 160430 730789 General Program Administration 5060327 160010 730814 Grounds Maintenance 5060327 160010 730814 Grounds Maintenance 5060330 160010 730814 Grounds Maintenance 5060330 160010 730814 Grounds Maintenance 5060540 160500 730814 Grounds Maintenance 5060715 160070 730814 Grounds Maintenance 5060715 160070 730814 Grounds Maintenance 5060715 160070 730814 Grounds Maintenance 5060720 160070 730814 Grounds Maintenance 5060720 160070 730814 Grounds Maintenance 5060724 160070 730814 Grounds Maintenance 5060724 160070 730814 Grounds Maintenance 5060725 160070 730814 Grounds Maintenance 5060725 160070 730814 Grounds Maintenance 5060729 160070 730814 Building Maintenance Charges 5060732 160070 730814 Grounds Maintenance 5060732 160070 730814 Grounds Maintenance 5060735 160070 730814 Building Maintenance Charges 5060735 160070 730814 Building Maintenance Charges 5060755 160070 730814 Grounds Maintenance 5060755 160070 730814 Grounds Maintenance 5060760 160070 730814 Grounds Maintenance 5060760 160070 730814 Grounds Maintenance 5060765 160070 730814 Grounds Maintenance 5060765 160070 730814 Grounds Maintenance 1,967.00 4,181.00 19,931.00 1,570.00 (970,445.00) (768,503.00) 12,299.00 11,285.00 485.00 2,023.00 783.00 3,389.00 35,124.00 16,828.00 (12,299.00) 20,628.00 19,098.00 47,387.00 18,96T00 963,116.00 1,402.00 1,287.00 5,254.00 5,634.00 18,006.00 32,122.00 1,759.00 6,985.00 9,659.00 12,381.00 4,550.00 42,118.00 23
SCHEDULE B ACCOUNT NUMBER OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2018 YEAR END BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2018 AMENDMENTS FY 2019 FY 2020 AMENDMENTS AMENDMENTS PROPRIETARY! SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oper Unit Account Name 5060831 160210 730814 Grounds Maintenance 5060837 160210 730814 Grounds Maintenance 5060725 160070 731115 License and Permits 5060910 160430 731115 License and Permits 5060910 160430 731388 Printing 5060910 160430 750154 Expendable Equipment 5060910 160430 750399 Office Supplies 5060326 160010 771639 Drain Equipment 5060910 160430 788001 66100 Transfers Out - Motor Pool 151,960.00 700.00 102.00 77.00 1,100.00 624.00 2,526.00 861.00 (128,673.00) Total Expenses (148,453) 24
146,538.00 20,860,608.00 18,572,001.95 5,809,183.26 156,999,920.26 154,636,267.66 5,955,721.26 177,860,528.26 173,208,269.61 939,143.02 19,511,144.97 1,105,978.85 155,742,246.51 2,045,121.87 175,253,391.48 COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018 Adopted Budget Budget Amendments Amended Budget 12018-09-301 Revenues Collections and Expenditures before Adjustments FY2018 Total Revenues! Expenditures Transfers and Transfers Revenues/ Uncollected Unencumbered Encumbrances Balance 50.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 REVENUES: Taxes Special Assessments Federal Grants State Grants Intergovernmental Charges for Services Indirect Cost Recovery Investment Income Other Revenues Contributions Insurance Recoveries Transfers In Sub-total Resources $226,626,698,00 0.00 693,892_00 20,565,842.00 44,760,644.00 110,083,318.00 8,134,737.00 1,904,700.00 429,100.00 29,240.00 0.00 8,631,957.00 421,860,128.00 5611,473.00 0.00 492,097.00 181,664.00 3,160,531.00 2,357,744.00 0.00 0.00 4,280.00 23,132.00 0.00 438,320.00 7,269,241.00 $727,238,171.00 0.00 1,185,989.00 20,747,506.00 47,921,175.00 112,441,062.00 8,134,737.00 1,904,700.00 433,380.00 52,372.00 0.00 9,070,277.00 429,129,369.00 $228,013,168.98 0.00 1,349,271.01 19,873,907.81 47,507,959.79 124,440,582.17 9,145,652.00 2,254,957.31 541,193.33 44,478.75 0.00 0.00 433,201,171.15 $0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,639,557.58 9,639,557.58 $228,013,168.98 $0.00 $1,349,271.01 $19,573,907.81 $47,507,959.79 $124,440,582.17 69,145,652.00 $2,254,957.31 $541,193.33 $44,478.75 $0.00 $9,639,557.58 442,1340,728.73 $774,997.98 $0.00 $163,282.01 ($873,598.19) (5413,215.21) $11,999,520.17 61,010,915.00 $380,257.31 6107,813.33 ($7,893.25) $0.00 $569,280.58 13,711,359.73 Resources Carried Forward 33,122,397.00 33,330,874.21 66,453,271.21 0.00 0.00 0.00 0.00 (66,453,271.21} TOTAL GOVERNMENTAL RESOURCES $454,9132,525.00 $40,600,115.21 $495,582,640.21 6433,201,171.15 $9,639,557.58 $442,840,728.73 $0.00 ($52,741,911.48 EXPENDITURES: Administration of Justice Circuit Court Dept District Court Dept Probate Court Dept Total Admin, Of Justice 652,897,286.00 17,468,272.00 6,422,263.00 76,787,821.00 $2,146,175.00 173,827.21 167,488.00 2,487,490,21 655,043,461.00 17,642,099.21 6,589,751.00 79,275,311.21 540,945,227.76 16,860,591.77 6,121,419.22 63,927,538.75 $6,984,090.34 0.00 0.00 6,984,090.34 547,929,318.10 16,860,891.77 5,121,419.22 70,911,629.09 $0.00 0.00 0.00 0.00 57,114,142.90 781,207 44 468,331.78 8,363,682.12 Law Enforcement Prosecuting Attorney Dept Sheriff Dept Total Law Enforcement General Government Co Clerk Reg Of Deeds Dept Treasurers Dept Board of Commissioners Dept Water Resources Commissioner Total Gen. Government County Executive 20,714,070.00 151,190,737.00 171,904,807.00 10,750,706.00 8,853,534.00 4,461,687.00 6,738,890.00 30,804,817.00 358,294.00 326,717.00 711,262.00 638,817.00 2,035,090,00 11,109,000.00 9,180,251.00 5,172,949.00 7,377,707.00 32,839,907.00 8,715,369.76 7,647,757.67 4,951,978.47 7,040,220.95 28,355,326.85 0.00 113,270.00 0.00 81,581.00 194,851.00 8,715,369.76 7,761,027.67 4,951,978.47 7,121,801,95 28,550,177.85 3,944.50 28,352.50 32,297.00 0.00 0.00 0.00 0.0111 0.00 1,345,518.53 1,229,321.25 2,574,839.78 2,393,630.24 1,419,223.33 220,970.53 255,905.05 4,289,729.15 25
495,582,640.21 433,201,171.15 9,639,557.58 442,840,728.73 495,582,640.21 411,051,712.53 51,519,862.69 462,571,575.42 $0.00 $22,149,458.62 ($41,880,305.31) ($19,730,846.69) 0.00 (52,741,911.48) 97,103.22 32,913,961.57 ($97,103.22) ($19,827,949.91) COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2018 County Exec Admin Dept Management and Budget Dept Central Services Department Facilities Management Dept Human Resources Dept Health and Human Services Dept Public So-Aces Dept Comm and Economic Day Dept Total County Executive Total Departments Non-Departmental Appropriations TOTAL GOVERNMENTAL EXPENDITURES GENERAL FUND GENERAL PURPOSE FUNDS Revenues Expenditures Excess Revenues over/(under) Expenditures 7,696,852.00 20,299,401.00 Z665,437.00 1,374,924.00 4,090,723.00 67,324,551.00 18,036,978.00 8,386,708.00 130,075,574.00 454,982,525.00 454,982,525.00 $0.00 118,597.00 761,483.46 271,753.00 82,415.00 452,791.00 1,638,120.28 489,302.00 1,040,713.00 4,875,174.74 40,600,115.21 40,600,115.21 $0.00 8,015,449.00 21,080,884.46 2,937,190.00 1,457,339.00 4,543,514.00 68,962,671.28 18.526,280.00 9,427,421.00 134,950,748.74 7,934,401.61 18,849,470.77 2,808,384.61 1,436,765.53 3,928,765.96 63,176,944.81 17,749,766.29 7,851,046.68 123,735,546.26 0.00 0.00 0.00 0.00 0.00 4,431.00 18,606.00 570,018.00 593,055.00 7,934,401.61 18,849,470.77 2,808,384.61 1,436,765.53 3,928,765.96 63,181,375.81 17,768,372.29 13421,064.68 124,328,601.26 4,160.94 0.00 3,524.70 12,787.00 0.00 33,748.83 8,832.75 1,752.00 64,806.22 76,686.45 2,231,413.69 125,280.69 7,788.47 614,748.04 5,747,546.64 749,074.96 1,004,604.32 10,557,341.26 409,573,019.00 15,353,476.21 424,926,495.21 389,226,681.47 9,817,118.21 399,043,799.68 97,103.22 25,785,592.31 45,409,506.00 25,246,639.00 70,656,145.00 21,825,031.06 41,702,744.68 63,527,775.74 0.00 7,128,369.26 $454,982,525.00 $40,600,115.21 $495,582,640.21 $411,051,712.63 $51,519,862.89 $462,571,575.42 $97,103.22 $32,913,961.57 Adjustments to Unassigned Fund Balance Add to General Fund Balance Committed to FY 2018 Committed to FY 2021 Financial/FIR System Updates Homeland Security Enhancements Local Road Improvement Matching Program Unfunded Mandates Senior Services Building Security Cameras and Consoles Prior Year Encumbrances RCOC Triparty Decrease in Prepaids Sheriff Aviation Total Additions to General Fund Balance $ 33,122,397.00 11,576,191.00 10,000,000.00 4,400,000,00 1,793,643.00 1,757,313.00 600,000.00 292,766.00 192,145.21 97,970.00 89,646.57 65,805.00 $ 64,017,876.78 26
COUNTY OF OAKLAND REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2918 Deduct from Unassigned Fund Balance Committed to FY 2022 and beyond Property Tax Forfeiture Activities Increase in Restaricted Funds Technology Replacement/Hardware Committed to FY 2019 Carry Forwards Committed to FY 2020 Board of Commissioners' Project Increase in Inventories Rx Discount Card Program Total Subtractions from General Fund Balance Adjusted Total including Additions and Subtractions Beginning FY 2016 Balance Unassigned Balance at end of FY 2018 $ (33,000,000.00) (3,408,727.90) (2459, 651.85) (2,429,263.00) (2,127,585.00) (1, 072, 656.00) (628,815.00) (554,000.00) (42, 626.46) (5,643.75) $ (45,729,170.96) $ (1,539,244.09) $ 3,004,23220 $ 1,464,988.11 27
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2018
General Fund #10100
Department
County Executive
Central Services
Facilities Management
Public Services
Economic Development and Community Affairs
Prosecuting Attorney
Sheriff
Health & Human Services
Division
Compliance & Corp. Counsel
Record Retention
Facilties Engineering
Medical Examiner
Econ Dev Marketing & Comm
Prosecuting Attorney Admin
Sheriff Administration
Administration
4,160.94
3,524.70
12,787,00
8,832.75
1,752,00
3,944.50
28,352.50
22,445.29
$ 85,799.68
Child Care Fund #20293
Children Village Administation
General CV Operations 11,303.54
$ 11,303.54
Total Encumbrances - General Fund/General Purpose Funds
$ 97,103.22
Prepared by Fiscal Services
October 24, 2018
28
OAKLAND COUNTY, MICHIGAN
GENERAL FUND BALANCE - SEPTEMBER 30, 2018
Fund Balance 0913012017 264,780,087.56
Changes Resulting from FY 2018 Operations;
Revenues / Transfers In - Unfavorable (52,741,911.48)
Expenditures / Transfers Out - Favorable excluding encumbrances) 33,006,761.25
(19,735,150.23)
Fund Balance 09130/2018
USE OF FY 2018 GENERAL FUND BALANCE
Non-Spendable
Prepaids
Inventories
Total Non-Spendable
Restricted
Property Tax Forfeiture
Total Restricted
Assigned
Property Tax Forfeiture Activities
Capital Reserve
Technology Replacement/Hardware
Heed lee Rollback - State Tax Exemptions
Unfunded Mandates
Catastrophic Claims
HR Comp/Workforce Planning
RCOC Triparty
Data Privacy and Security
Emergency Salaries
Local Road Improvement Matching Program
Pandemic Response
Business Continuity planning
WRC Long-Term Revolving Fund
MI SCAO Interpreter Costs
Board of Commissioners' Project
High School Apprenticeship Program
HR Legal
Community Partnerships
Quality of Life Initiatives
Buy Local
Encumbrances
Rx Discount Card Program
Budget Commitments:
Carry Forwards
Committed to FY 2019
Committed to FY 2020
Committed to FY 2021 and beyond
Committed to FY 2022 and beyond
Total Assigned
Unassigned
245,044,937.33
131,533.86
174,570.37
306,104.23
12,860,936.30
12,860,936.30
27,192,530.76
14,000,000.00
13,429,263.00
10,000,000.00
9,712,687.00
8,454,500.00
5,000,000.00
4,372,189.00
3,000,000.00
2,000,000.00
1,523,363.00
1,500,000.00
1,000,000.00
1,000,000.00
750,000.00
694,204.00
500,000.00
500,000.00
238,654.00
200,000.00
150,000.00
85,799.68
36,972.25
5,920,199.00
33,814,444.00
26,858,875.00
25,479,228.00
33,000,000.00
230,412,908.69
1,464,988.11
Total Fund Balance 09/30/2018 245,044,937.33
29
$131,533.86
174,570.37
$306,104.23
2,459,851.85
$12,860,936.30
$2,459,851.85
$12,860,936.30
$33,814,444.00
33,000,000.00
27,192,530.76
26,858,875.00
25,479,228.00
14,000,000.00
13,429,263.00
10,000,000,00
9,712,687.00
8,454,500.00
5,920,199,00
5,000,000.00
002,740.00 4,372,189.00
3,000,000.00
2,000,000.00
(345,808.00) 1,523,363.00
1,500,000.00
1,000,000.00
1,000,000.00
750,000.00
600,000,00 694,204,00
500,000.00
500,000.00
238,654.00
200,000.00
150,000.00
85,799.68 85,799.68
5,643.75 36,972,25
0.00
0.00
0.00
0.00
0.00
0.00
$0.00
$221,180.43
(89,646.57)
131,943.91
42,626.46
$353,124.34
($47,020.11)
$10,401,084.45
$0.00 $10,401,084.45
$31,686,859.00
0.00
23,783,802,86
26,230,060.00
37,055,419.00
14,000,000.00
(8,183,881.00)
2,816,119.00
10,000,000.00
(1,787,313.00)
9,712,687.00
8,454,500.00
(4,847,541.00)
0.00
5,000,000.00
(2,100,710.00)
2,369,449.00
3,000,000.00
2,000,000.00
(1,447,835.00)
1,869,171.00
1,500,000.00
1,000,000.00
1,000,000.00
750,000.00
(46,000.00) 94,204.00
500,000.00
500,000,00
238,654,00
200,000.00
150,000,00
(185,145.21)
0.00
31,328.50
(292,766.00)
0.00
33,122,397.00
(10,000,000.00)
0.00
(4,400,000.00)
0.00
(600,000.00)
0.00
(65,805.00)
0.00
$2,127,585.00
33,000,000.00
3,408,727.90
(11,576,191.00)
628,815.00
10,613,144.00
5,920,199.00
2,
(33,122,397,00)
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING
F
Y
2
0
1
8
Fund
General Fund Total Adjustments General Fund
Fund Balance to Equity Fund Balance
as of 9/30/2017 During FY 2018 as of 09/30/2018
Year End
Adjustments
General Fund
Fund Balance
as of 09/30/2018
Non-Spendable
Prepaids $221,180.43
Inventories 131,943.91
Total Non-Spendable $353,124.34
Restricted
Property Tax Forfeiture $10,401,084.45
Total Restricted $10,401,084.45
Assigned
Committed to FY 2019 $31,686,859.00
Committed to FY 2022 and beyond 0.00
Property Tax Forfeiture Activities 23,783,802.86
Committed to FY 2020 26,230,060.00
Committed to FY 2021 37,055,419.00
Capital Reserve 14,000,000.00
Technology Replacement/Hardware 11,000,000.00
Headlee Rollback - State Tax Exemptions 10,000,000.00
Unfunded Mandates 11,500,000.00
Catastrophic Claims 8,454,500.00
Carry Forwards 4,847,541.00
HR CompANorkforce Planning 5,000,000.00
RCOC Triparty 4,470,159.00
Data Privacy and Security 3,000,000.00
Emergency Salaries 2,000,000.00
Local Road Improvement Matching Program
3,317,006.00
Pandemic Response 1,500,000.00
Business Continuity Recovery 1,000,000.00
WRC Long-Term Revolving Fund 1,000,000.00
MI SCAO interpreter Costs 750,000.00
Board of Commissioners' Project 140,204.00
High School Apprenticeship Program 500,000.00
HR Legal 500,000.00
Community Partnerships 238,654.00
Quality of Life Initiatives 200,000.00
Buy Local 150,000,00
Encumbrances 185,145.21
Rx Discount Card Program 31,328,50
Building Security Cameras and Consoles
292,766.00
Committed to FY 2018 33,122,397.00
Financial-HR System Updates 10,000,000.00
Homeland Security Enhancements 4,400,000.00
Senior Services 600,000.00
Sheriff Aviation 65,805.00
Total Assigned
$251,021,646.57 ($33,956,996.21) $217
,
0
6
4
,
6
5
0
.
3
6
$13,348,258.33 $230,412,908.69
Total Unassigned
3,004,232.20 0.00 3,004,232.20
(1,539,244.09) 1,464,988.11
Total General Fund Equity
$264,780,087.56 ($33,956,996.21) $230,82
3
,
0
9
1
.
3
5
$14,221,845.98 $245,044,937.33
30
COUNTY OF OAKLAND
FY 2018 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXP
E
N
D
I
T
U
R
E
S
SUMMARY BY DEPARTMENT
FY 2018
ADOPTED
BUDGET
BUDGET
AS
AMENDED
FY 2018
ACTUAL
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
REVENUES
GENERAL FUND
Taxes $ 226,626698.00 5 227,236,171.00 $ 228,013,168,96 $ 774 ,997.98
0.34%
Federal Grants 693,892,00 1,185,989.00 1,349,271.01 163,282.01 13.77%
State Grants 20,565,842,00 20,747,506.00 19,873,907.81 (873,598.19) -4.21%
Other Intergovernmental Revenue 44,760,644.00 47,921,175.00 47,507,959.79 (413,215.21) -0.86%
Charges for Services 110,083,318.00 112,441,062.00 124,440,582.17 11,999,520.17 10,67%
Indirect Cost Recovery 8,134,737.00 8,134,737.00 9,145,652.00 1,010,915.00
12.43%
Investment Income 1,904,700.00 1,904,700.00 2,284,957.31 380,257.31
19.96%
Other Revenues 9,090,297.00 9,556,029,00 10,225,229.66 669,200.66 7.00%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE
$
421,860,128.00 $ 429,129,369.00 $ 442,840,728.73 $ 13,711,359.73
3.20%
PLANNED USE OF FUND BALANCE
$ 33,122,397.00 $ 66,453,271.21 $ $ (66,453,271.21) -100.00%
TOTAL GF/GP FUNDS
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 454,982,525.00 $ 495,582,540.21 $ 442,840,728,73 $ (52 741 911 48) -10.64%
$ 52,897,286.00 $ 55,043,461.00 47,929,318,10 $ 7,114,142,90 12.92%
17,468,272.00 17,642,099.21 16,660,891.77 781,207.44 4.43%
6,422,263.00 6,589,751.00 6,121,419,22 468,331,78 7,11%
$ 76,787,821.00 $ 79,275,311.21 $ 70,911,629.09 $ 8,363,682.12 10.55%
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
TOTAL LAW ENFORCEMENT
20,714,070.00
151,190,737.00
$ 171,904,807.00
20,860,608,00 19,515,089.47 1,345,518.53
156,999,920.26 155,770,599.01 1,229,321.25
$ 177,860,528.26 5 175,285,688.48 $ 2,574,839.78
6,45%
0.78%
1.45%
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Water Resources Commissioner
10,750,706.00 11 ,109,000,00
8,853,534.00 9,180,251.00
3,093,086.00 3,775,010.00
1,368,601.00 1,397,939.00
6,738,890.00 7,377,707,00
8,715,359.76 2,393,630,24 21,55%
7,761,027.67 1,419,223.33 15.46%
3,594,684,97 180,325,03 4,78%
1,357,293,50 40,645,50 2.91%
7,121,801.95 265,905,05 3.47%
TOTAL GENERAL GOVERNMENT
COUNTY EXECUTIVE
County Executive Admin.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic [rev, and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
$ 30,804,817.00 $ 32,839,907.00 $ 28,550,177.85 $ 4,289,729.16 13.06%
$ 7,896,852.00 $ 8,015,449.00 $ 7,938,552,55
76,886,45 0.96%
20,299,401.00 21,080,884.46 18,849,470.77 2,231,413.69 10.59%
2,665,437,00
2,937,190.00 2,811,909.31
125,280.69
4.27%
1,374,924.00
1,457,339.00 1,449,552.53
7,766.47 0.53%
4,090,723,00 4,543,514,00 3,928,765.98 614,748.04 13.53%
67,324,551.00 68,962,671.28 63,215,124.64 5,747,546.64 8.33%
18,036,978,00
18,526,280,00 17,777,205.04
749,074.96
4.04%
8,386,708.00 9,427,421.00 8,422,816.68 1,004,604.32
10.66%
130,075,674.00 $ 134,950,748.74 $ 124,393,407.48
$ 10,667,341.26
7.82%
409,573,019.00 5 424,926,495.21 $ 399,140,902.90
$ 25,785,592.31
6.07%
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTAL
45,409,506,00 70,656,146.00 $ 63,527,775.74 $ 7,128,369.26 10.09%
TOTAL GOVERNMENTAL EXPENDITURES
$ 454,982,525.00 $ 495,582,640.21 $ 462,668,678.64 $ 32,913,961 .57
6.64%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective
GAAP Required Adjustment (eliminating use of fund balance "reve
n
u
e
"
)
GAAP - BASED REPORT (forecasted impact on Fund Ba
l
a
n
c
e
)
$ 46,625,321.30 $ 46,625,321.30
$ (66,453,271 21)
($19,827,949.91)
31
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT ADOPTED BUDGET AMENDED BUDGET FY 2018 ACTUAL AMOUNT FAVORABLE fUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TAXES (601000-6019991 Property Taxes - July Tax Levy Other Taxes - Delinquent Tax - Prior Years $ 226,148,198.00 $ 225,759,671.00 $ 227,101,490.50 95,5130.00 95,500.00 242,664.70 341,819.50 0,15% Fay. primarily due to timing of tax collections. 144,164.70 146.36% Fay, due to collection of previous years' delinquent taxes. 265,033.28 3,980.50 174,997.96 Treasurer Payment in Lieu of Taxes Other Taxes - Trailer Tax Total Taxes FEDERAL GRANTS (610000-610999) Sheriff - Patrol Sheriff - Corrective Services 300,000.00 300,000.00 80,000.00 80,000.00 $ 226,626,698.00 $ 227,238,171.00 5135,03328 83,980.50 $ 228,013,168.98 96.01% Fay. due to tax payments from the state on DWR land. 4.98% Fay, collections of monthly fee on mobile homes. 0.34% 138,477.00 $ 144,406.89 $ 5,929.59 4.28% Fav. due to unbudgeted Drug Recognition Expert Call Out Reimbursement Grant and reclassification from Reimb Salaries. 27,220.00 0.00% Sheriff - Investigative/Forensic Services Prosecuting Attorney Homeland Security - Disaster Control Health Division Children's Village Total Federal Grants 130,000.00 205,000.00 205,000.00 60,800.00 72,178.00 100,872.00 300,000.00 300,000.00 693,892.00 $ 1,185,989.00 $ 14.4,286.92 14,286.92 293,803.50 68.803.50 78,201.68 6,023.68 (27,527,60) 375,765.62 75,765.62 1,349,271.01 $ 163,282.01 10.99% Fav. due to timing of funding for the High Intensity Drug Trafficking Areas (HIDTA) Grant 43.32% Fay. due to contract with Michigan Department of Health and Human Services Title lV-E. 8.35% Fay. Federal Operating Grants due to a greater share of unspent regional Hazardous Materials Emergency Preparedness Grant (HMEP) funding. -8.09% Unfav. Federal Operating Grants primarily due to lower than anticipated Medicaid Outreach activities. 25.26% Fay. Refunds School Meals (lunch program) primarily due to fluctuations in population at Children's Village. 13.77% 340,334.00 312,806,40 0.00% (1,000.00) -100.00% 0.00% 0.00% 7,960.49 0.17% Fay, State Operating Grants primarily due to higher than anticipated Body Art activities. Partially offset by less than anticipated Quantitative Polymerase Chain Reaction (qPCR) beach water testing as well as lower than anticipated Water Pollution revenue from the Department of Environmental Quality (DEQ). 0.00% 0.00% (580,558.68) -5.53% Built into the Circuit Court Family Division, Human Services Administration and Children's Village budgets are Child Care Fund expenditures. A favorable variance within these expense areas reduces the 50% reimbursement the county receives. Unfav. revenue variance is offset by Child Care Fund expenditure favorability. STATE GRANTS (615000-615999) Sheriff - Patrol State Match Foster Care Prosecuting Attorney Economic Development Health Division - $ 1,000.00 4,812,160.00 1,000.00 10,000.00 4,811,324.00 10,000,00 4,819,254.49 Water Resources Commissioner Public Services - Veteran's Services Non-Departmental - Child Care Subsidy 15,752.682.00 15,925,182.00 15,044,623.32 32
COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Total State Grants $ 20,565,1342.00 $ 20,747,506.00 $ 19,873,907.81 $ (873,598.19) -4.21% 1,946,148.95 OTHER INTER-GOVERNMENTAL REVENUES (620000- 626999) Non-Departmental $ 42,519,178.00 HHS - Homeland Security 18,000.00 Circuit Court 4,500.00 District Court 1,800.00 Sheriff 268,706.00 Non-Departmental Reimb Judges Salaries 1,948,460,00 $ 45,681,709.00 18,000.00 4,500.00 1,800.00 266,706.00 1,948,460.00 -0.84% Unfav. Primarily due to State Court Fund Dist PA 189 ($382,344) based on caseload distribution. -100.00% Unfav. Local Match due to the installation of fewer than anticipated sirens. 100% Fay, Drug Case Management due to an increase in drug case filings. 127.95% Fay, Drug Case Management due to an increase in drug case filings. -5.06% Unfav. Social Security Incentive Payments. Funds are collected from jail inmates receiving 551 for cost of incarceration, (2,311.05) -0.12% Unfav. based on actual reimbursement for judges salaries. $ 45,299,917.89 $ (381,791.11) (18,000.00) 4,589.92 89.92 4,103.03 2,303.03 253,200.00 (13,506.00) Total Other Intergovernmental Revenue $ 44,760,644.00 $ 47,921,175.00 $ 47,507,959.79 $ (413,215.21) -0.86% CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration Circuit Court - Civil/Criminal - $ 2,456,000.00 - $ - $ 2,686,500.00 2,464,312.96 (122,187.04) 0.00% -4.72% Unfav. Civil Mediation Payments ($101,100) due to a reduction in use of mediation. Unfav. Refund Fees PD Def Attorney (683,049) due to a decrease in activity. Unfav. Jury Fees ($41,843) due to reduction in jury trials. Partially offset by fay. Court Costs $88,234 due to higher than anticipated revenue. Fay. E-Filing Fees 621,370 due to unanticipated E-Filing revenue. Effective 12-31-17 E-Filing Fees are no longer collected by the Circuit Court. Circuit Court - Family Division District Court - Division I (Novi) 1,799,500.00 3,784,200.00 1,799,500.00 3,784,200.00 1,697,694.25 4,035,102.58 (101,805.75) 250,902.58 -5.66% Unfav. Refund Fees PD Def Attorney ($27,387) and Adoptive Info Request Fee ($7,200) due to a decrease in activity. Unfav. Court Service Fees Probation ($22,473); Govt Benefit Board and Care ($18,891); as well as Reimb Clinical Evaluations ($14,656) due to a reduction in collections. 6.63% Fav, Ordinance Fines and Costs $238,210; State Law Costs $90,047; as well as Late Penalty 646,344 due to continued collection efforts. Partially offset by unfav. Probation Fees ($97,755) and Community Service Oversight ($28,328) due to a reduction in probation caseload. Unfav. Garnishment Fees ($28,155) due to the change in law extending the time that periodic garnishments are valid, therefore decreasing the filings. District Court - Division II (Clarkston) 1,731,200.00 1,731,200.00 1,841,108.71 109,908.71 6.35% Fay. Ordinance Fines and Costs $37,855; State Law Costs $15,717; Probation Fees $15,659; Filing Fees DCU $14,329; Refund Fees PD Def Attorney $12,705 due to an increase in Criminal/Traffic caseload and continued collection efforts. 33
COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT District Court • Division III (Rochester Hills) District Court - Division IV (Troy) ADOPTED BUDGET 3,563,900.00 2,263,350.00 AMENDED BUDGET 3,563,900.00 2,263,350.00 FY 2018 ACTUAL 4,208,481.09 2,274,116.80 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 644,581.09 15.09% Fay. Ordinance Fines and Costs $473,427; State Law Costs $110,431; and Late Penalty $38,311 based on continued collection efforts. Fey. Forfeiture of Bonds $27,976 due to an increased number of defendants failing to appear before the court. Partially offset by unfav. Probation Fees ($59,281) due to probationer's inability to pay monthly Probationary Oversight Expense. 10,766.80 0.48% Fav. Ordinance Fines and Costs $121,743 based on continued collection efforts. Partially offset by unfav. Probation Fees ($65,605) due to a reduction in probation caseload. Unfav. Miscellaneous ($28,388) due to decrease in filings. Unfav. Garnishment Fees ($17,775) due to the change in law extending the time that periodic garnishments are valid, therefore decreasing the filings. Probate Court - Estates and Mental Health Total Administration of Justice 616,600.00 585,600.00 586,355.81 755.81 $ 16,114,750,00 $ 16,314,250.00 $ 17,107,172.20 $ 792,922.20 0.13% Fay. Miscellaneous $7,691; Photostats $6,171; Miscellaneous Petitions $3,320; Certified Copies $2,718; Objection $1,330 due to an increase in activity. Fay. Gross Estate Fees $2,821 due to an increase in fees paid. Partially offset by unfav. Refund Fees PD Del Attorney ($21,423) due to a decrease in fees collected. Unfav. Account Filings Probate ($1,980) due to a decrease in activity. 4.86% Law Enforcement Prosecuting Attorney 295,053.00 $ 295,053.00 288,713,17 $ (6,339,83) -2.15% Unfav. Extradition Recovery Fee ($5,702) and Reimbursement General ($3,666) due to a decrease in activity. Partially offset by fay. Restricted PA Seized Funds $2,476 due to increased activity. Sheriffs Office Sheriff - Administrative Services 1,900.00 1,900.00 21,711.99 19,811.99 1042.74% Fay. Reimb General $17,840 from abandoned vehicle auction and DNA Testing Fees $1,886 due to higher usage. 392,400.00 392,400.00 374,716.97 (17,683.03) -4.51% Unfav. Fingerprints ($32,049) due to less usage and Photographs ($9,000) due to transition to digital images; partially offset by FOIA Fees $15,382 and Photostats $5,636 due to increased requests. 34
COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT Sheriff - Corrective Services AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL fUNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3,233,298.00 3,362,584,00 3,204,519.88 (158,064.12) -4.70% Unfav. Reimb Salaries ($169,901) due to declining reimbursements, Inmate Board and Care ($110,736) due to inmates inability to pay, Diverted Felon ($81,475) due to inmates that meet the reimbursement criteria, Reimb Contracts ($44,743) Fee Income ($22,212) from bond fees and indigent jail commissary collections, Clinic Charges ($18,599) from inmates inability to reimburse for clinic services and OUlL Third Offense ($4,100) reduction in court driven assessments; partially offset by Commission Contracts $298,396 from increased jail commissary collections. 59,442,87 9.21% Fay, Reimb Court Services $88,453 for court security to non 52nd District Courts who contract with the Sheriffs Office for security; partially offset by Board and Care ($29,010) from inmates inability to pay. (202,252.16) -40.45% Unfav. Civil Action Service Fees ($203,276) due to the decline in number of foreclosures and civil service requests (see corresponding favorability in Fees Civil Service expenditures). (487,947.02) -0.95% Unfav. Sheriff Special Deputies ($634,301) partially offset by fay. Reimb Salaries $141,013, both based on billable activity for law enforcement services. 31,719.77 1.52% Fay. Dispatch Services based on billable activity. 243,949.56 23.61% Fay. Drug Testing $160,080 collected from Results Program and probation clients. Also fey. Reimb Salaries $79,903 from unbudgeted billable activity. Sheriff - Corrective Services Satellites 645,386.00 645,386.00 704,828.87 Sheriff - Emergency Response and Prep 832,220.00 500,000.00 297,747.84 Sheriff - Patrol Services 50,462,186.00 51,243,127.00 50,755,179.98 Sheriff - Emergency Communications Operations 1,598,337.00 2,080,276,00 2,111,995.77 Sheriff - Investigative Forensic Services 1,015,000.00 1,033,042.00 1,276,991.56 Total Law Enforcement $ 68,465,780.00 $ 59,553,768.00 $ 59,038,406.03 $ (517,361.97) -0.87% General Government Clerk - County Clerk $ 2,212,100.00 $ 2,212,100.00 $ 2,762,436.89 $ 550,336.89 24.88% Fay. Certified Copies $196,502, Photostats $145,416 Jury Fees $121,330, Forfeiture of Surety Bonds $44,250, Forfeiture of Bonds $43,769, E-Filing Fees $21,369 due to increased activity. Also, favorable CVR County Portion $10,408. Partially offset by unfavorable Motion Fees ($11,060), Assumed Names ($10,664), Bond Fee ($5,919) due to less activity. Also unfavorable, Costs (83,100) due to revenue associated with court ordered fees. Clerk - Elections 80,700.00 80,700.00 133,193.96 52,493.96 65.05% Fay. Election Filing Fees Late $38,738 clue to Corporation Counsel efforts to collect on late filers. Passport Fees $13,525 and Nominating Filing Forfeit $10,000 due to increased activity. Partially offset by unfavorable Reimb General ($9,988) and Voter Registration Application ($3,277) due to decreased activity. 35
COUNTY OF OAKLAND GENERAL FUND f GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT Clerk - Register of Deeds & Micrographics AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFJCANT VARIANCES 11,449,500.03 11,449,500.00 15,219,397.82 3,769,697.82 32.93% Fay. Land Transfer Tax $2,416,481 due to increased activity. Also, favorable Recording Fees $1,666,060 and Deeds $290,948 partially offset by unfavorable Mortgages ($480,723) due to change in legislation in FY 2017 for recording documents (PA 224 of 2015). Partially offset by unfavorable Enhanced Access Fees ($92,569), Reimb. General ($15,000) and Photostats ($12,639) due to less than anticipated use. 108.11% Fay. Payment Other Than Anticipated $4,515,304, Title Search Fees $161,315, Deeds $129,423, Recording Fee Forfeiture Certificate $105,1383, Recording Fee Redemption Certificate $106,576 and Maintenance Contracts $32,811 due to the sale of foreclosed properties (land sale activity). Also, favorable Admin Fees $273,805 due to increased activity. Partially offset by unfavorable Tax Statements ($39,665), Foreclosure Notification Fee ($32,140), Civil Service Action Fees ($23,352) and Tax Reverted Land ($6,860) due to fewer delinquencies and fewer foreclosures. -54.85% Unfav. primarily due to change in vendors and anticipated reduction in prescription program royalty fee income. Treasurer 4,802,300.00 4,802,300.00 9,993,887.05 5,191,587.05 Board of Commissioners 12,500.00 12.500,00 5,643.75 (6,856.25) Library Board 14,000.00 14,000.00 14,527.13 527.13 3.77% Fav. Reimb. Salaries $3,536 due to State aid to public libraries; partially offset by unfav. Copier Machine Charges ($2,138) due to increased functionalities of downloading and e-mailing documents and Miscellaneous ($877). Water Resources Commissioner 2,497.177.00 2,740,177.00 3,361,229.82 621,052.82 22.66% Fay. Reimbursement General $331,223 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fay. Soil Erosion Fees $247,257 increase in building activity/permits due to improvement in the housing market. Fay. Reimbursement Salaries Construction Administration 942,768 a result of underestimated budget compared to actual amount eligible to charge back to projects. Total General Government $ 21,068,277.00 $ 21,311,277.00 $ 31,490,316.42 $ 10,179,039.42 47.76% County Executive County Exec - Compliance Office 265,690.00 $ 265,690.00 $ 289,333.99 23,643,99 8.90% Fav. Refunds Miscellaneous due to increased members in vendor incentive program. County Exec - Compliance Office County Exec - Corp Counsel 395.36 395.56 Fav. FOIA Fees County Exec - Admin M&B - Equalization Division 3,260,000.00 3,260,000.00 3,394,123.30 134,123.30 4.11% Fay. Reimbursement Equalization Services due to actual contract billing. 36
0.00% 190,000.00 190,000.00 165,805.09 (24,193.91) -12.73% Way. Fee Income due to less than anticipated referrals from judges to the Weekend and Weekday Alternative for Misdemeanants (WWAM) Program. 4,565.00 3,868.71 (696.29) -15.25% Unfav. Reimbursement General due to approval process of travel reimbursement by the State of Michigan, COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT Central Services - Support Services AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (2,678.32) -0.53% Unfav. Court Ordered Board and Care ($24,204) and Tax Intercept Fee ($4,502) due to lower than expected use. Partially offset by Late Penalty $18,498, Reimbursement Filing Fees $3,819, Reimbursement Contracts $2,714 and Reimb Postage $764 due to higher than anticipated assessment and collection. ADOPTED AMENDED FY 2018 BUDGET BUDGET ACTUAL M&B - Fiscal Services Division 505,600.00 505,600,00 502,921.68 321,950.00 321,950.00 314,274.23 (7,675.77) -2.38% Unfav. Metered Mail ($3,300) due to less than anticipated customer usage; Commission Food Services ($3,000) due to amendment to contract for FY 2018. 100.00% 0,00% -1.24% Unfav. Immunizations ($180,343) due to decrease in demand for certain vaccines and timing of claims billing as a result of 3rd Party Clearing House vendor canceling contract without notice, Unfav. Laboratory Charges 3rd Party ($65,724) due to a delay in the start of program. Unfav. Pneumo Vax 3rd Party ($62,970) due to timing of claims billing. Unfav. Food Service Licenses ($23,993) due to decrease in demand. Partially offset by fay. Rabies Vaccine Fees $103,997 due to improved reimbursement from insurance and increased animal bite exposures. Fav. Flu 3rd Party $61,981 due to increased reimbursement from 3rd party payers. Fay. Reimb General $42,277 due to grant administrative overhead. Fav. Diff Between Chg and lnit Pay $38,132 due to the difference between insurance billing and reimbursements. Fav. Hepatitis Vaccine $32,850 due to increase in demand. 35.52% Fay. Out County Board and Care $1,097,014 due to increase in Michigan Department of Health and Human Services placement along with increased per diem rate for shelter care services, Human Resources 27.00 27.00 HHS -Administration HHS - Health Division 4,267,834.00 4,161,715.00 4,110,101.82 (51,613.18) HHS - Children's Village 3,189,200,00 3,342,397.00 4,529,502.23 1,187,105.23 Fay. Miscellaneous $117 due to auction proceeds and Reimb General $40 due to selling food preservation correspondence classes. 6.20% Fay. Cremation Approval Fee $37,925 due to greater than anticipated requests and Miscellaneous $7,970 Partially offset by unfav. Autopsies ($18,228) due to an unexpected decrease in the anticipated amount of autopsies performed and Medical Services ($6,647) due to less than anticipated need. HHS - Homeland Security Public Services - Community Corrections Public Services - Veterans Public Services - MSU Extension Public Services - Medical Examiner 157.00 157.00 339,000.00 339,000.00 360,020.16 21,020.18 37
Public Services - Circuit Court Probation Economic Dev. & Comm. Affairs - Admin 24,000.00 24,000.00 (24,000.00) Economic Dev. &Comm. Affairs - PEDS 441,226.00 543,965.00 619,086.05 75,121.05 Total County Executive $ 13,717,699.00 $ 14,053,299.00 $ 15,470,657.70 $ 1,417,358.70 Non-Departmental Non-Dept - Charges for Services 716,812_00 $ 1,208,468.00 1,336,029.82 127,561.82 Total Non-Departmental Total Charges for Services INDIRECT COST RECOVERY (640100) 716,812.00 $ 1,208,468.00 $ 1,336,029.82 $ 127,561.82 $ 110,083,318.00 $ 112,441,062,00 $ 124,440,582.17 $ 11,999,520.17 $ 8,13.4,737.00 $ 8,134,737.00 $ 9,145,652.00 $ 1,010,915.00 Economic Development Non-Departmental Total Investment Income OTHER REVENUES (670000-6955001 Circuit Court - Donations Circuit Court 1,762,883.61 - $ 2,756.04 (47,116.39) 2,766.04 1,800,000.00 1,800,000.00 1,904,700.00 $ 1,904,700.00 $ 2,284,957.31 $ 380,257.31 Circuit Court - Transfers In 9.00 9.00 District Courts (Div. I- IV) 148.00 148.00 Probate Court Prosecuting Attorney Sheriff Office 5,000.00 5,000.00 7,883.58 2,883.88 COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT Public Services - Animal Control AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET_ BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 913,200.00 1,094,417.00 1,181,040.08 86,623.013 7.91% Fav. Sale of Licenses $82,062 due to higher amount of dog license sales and Animal Sterilization Fees $12,500 due to initiatives to place animals in forever homes. Partially offset by unfav. Claimed Animals ($7,628) and Service Fees ($5,249) due to reduction in the number of animals given up by the public and the amount of requested services. 0.00% -100.00% Unfav. Seminars/Conferences revenue for Business Roundtable which did not OCClir in FY 2018. 13,81% Fay. due to revenue for MiCareerlauest Event $152,725 which will be held in FY 2019 and Sale of Maps $10,947. Offset by unfav.NO HAZ program ($88,551) due to timing. 10.09% 10.56% Fay. due to Commission Public Telephone revenue greater than anticipated. 10.56% 10.67% 12.43% Fay. due to greater than anticipated activity relating to construction projects, grants and proprietary funds. 0.00% 0.00% 395.59% Fay. due to investment base and market rate adjustments. 34,253.88 31,753.85 1270.16% Fav. due to investment base and market rate adjustment. 0.00% -2.62% Unfav. due to investment base and market value adjustment. 19.96% 0.00% 100.00% Fay. Refund Prior Years Expenditure $2,666 due to reclassification of refund for prior year permit postage. 0.00% 100.00% Fay. due to cash overages. 0.00% 0.00% 57.68% Fay. Enhancement Funds $7,884 transferred from Restricted Fund for training; partially offset by unfav. County Auction ($5,000) in Patrol Services division. ClerklRegister of Deeds 2,500.00 2,500.00 INVESTMENT INCOME (655000-655999) District Courts (Div. I - IV) 2,200.00 $ 2,200.00 $ 2,231.04 $ 31.04 1,41% Fav. due to investment base and market rate adjustments. Sheriff Corrective Services Sheriff investigative/Technical Services Treasurer 100,000.00 100,000.00 495,588.78 395,588.78 38
FY 2018 ACTUAL 295.00 195.00 5,958.21 19,850,00 27,809.20 ADOPTED BUDGET 6,000.00 AMENDED BUDGET, 6,000.00 Sheriff - Administrative Services Sheriff - Corrective Services Sheriff - Corrective Services-Satellites Sheriff - Emergency Rasp and Prepare Sheriff - Patrol Services Sheriff - Emergency Communications Operations Sheriff - Investigative/Forensic Svc 206.00 1,754.34 1,570.14 1,000.00 Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Water Resources Commissioner -- Contributions County Exec - Compliance Office Management and Budget - Fiscal Services 600.00 600.00 Central Services - Support Services Human Resources Facilities Management Engineering Health Division - Contributions Health Division 4,280.00 Health Division - Transfers In Children's Village 25,107.67 25.107.67 (181.00) Children's Village - Transfers In 1,069.00 1,250.00 39 -14.48% Unfav. Transfers In due to a delay in the year-end transfer of funds from the CV Donations Fund (#21330) to the Child Care Fund (#20293) for expenditures eligible for CV Donation funding. COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT 0,00% 100.00% Fav. Refund Prior Years Expenditure - NG911 carry- forward. 230,83% Fay. County Auction partially offset in Sheriffs Office division. 0.00% 100.00% Fay. Refund of Prior Years Expenditures $16,480 for reimbursement of Sheriff's overtime, County Auction $10,325 and Adjustment Prior Years Revenue $1,004 High Intensity Drug Trafficking Area (HlDTA) prior year reimbursement 100.00% Fay. due to cash overages. 100.00% Fay. due to cash overages. 0.00% 0.00% 100.00% Fav. due to donations received from Michigan Ground Water Assoc. and Wayne-Metropolitan Community Action Agency 0.00% 100.00% Fay. Prior Year Adjustment to correct charges related to the Fringe Benefit Fund. 0.00% 100.00% Fay. due to Refund Prior Years Expenditure $24,434 as a result of final cost settlement with Waterford School District for 2016/2017. AMOUNT FAVORABLE f UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 295.00 100.00% Fay. Refund Prior Years Expenditure - registration erroneously placed in General Fund moved to the Michigan Commission on Law Enforcement Standards (MCOLES) grant. 195.00 100.00% Fay. Adjustment Prior Years Revenue - FY 2017 Diverted Felon payment. 5,845.27 5,245.27 874.21% Fee. Prior Years Revenue $4,230 due to receipt of FY 2017 Vending Machine Commission payment higher than anticipated; County Auction $1,015 due to higher than anticipated auction revenue. 0.00% 4,280.00 0.00% 10625 106.25 100.00% Fee, due to donations. 322,922.23 322,922.23 100.00% Fay. Prior Years Revenue $321,801 due to correction of FY 2017 estimated administrative overhead cost distribution. 5,958.21 13,850.00 27,809.20 1,754.34 1,570.14 1,000.00 206.00
94,792.92 (322,707.08) (31,958.60) 2,906,816.81 6,294,603.37 $ 9,090,297.00 $ 9,556,029.00 (5,039,686.21) (61,413,585.00) - $ (66,453,271.21) 10,225,229.66 $ 669,200.66 417,535.40 306,816.81 294,603.37 0.00% -77.30% Unfav. due to less than anticipated prior year adjustment activity. -7.11% Unfav. due to Transfer In budget occurring beyond life of budget amendments for MR #13315 ($9,430) and MR #14177 (63,900). Also unfav. grant match ($18,628) as it is based on actual need. 11.80% Fay. Delinquent Tax Revolving Fund (DTRF) Transfers due to collection of delinquent real property taxes was higher than anticipated. 4.91% Fay, due to the closing of various Project Work Order Fund % projects. 7.00 -100.00% -100. 00% -100.00% Non Departmental - Donations Non-Dept - Sundry Sheriffs Transfers In Treasurers' Transfers Non-Departmental - Transfers In Total Other Revenues PLANNED USE OF FUND BALANCE (655000-665999) Encumbrances and Carry forwards Use of Prior Yrs Fund Balance Total Planned Use of Fund Balance 417,500.00 31,957.00 2,600,000,00 6,000,000.00 $ 33,127,397.00 $ $ 33,122,397.00 $ 417,500.00 449,494.00 2,600,000.00 6,000,000.00 5,039,686.21 61,413,585.00 66,453,271.21 $ COUNTY OF OAKLAND GENERAL FUND/GENERAL PURPOSE REVENUES FY 2018 YEAR END REPORT Homeland Security Public Services - Medical Examiner Public Services - Animal Control-Other Revenues Public Services - Animal Control-Transfers In ADOPTED BUDGET AMENDED BUDGET 19.524.00 FY 2018 ACTUAL 19,819.43 19,524.00 AMOUNT FAVORABLE (UNFAVORABLE1. PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 19,819.43 100.00% Fav. due to the recovery of costs associated with accident damage caused to one outdoor warning system. 0.00% 0.00% 0.00% Economic Development 8i Comm Affairs - Other 0,00% Economic Development - Contributions 29,240.00 52,372.00 43,372.50 (8,999.50) -17.18% Unfav, Due to less than anticipated contributions from Michigan Economic Development Corporation (MEDC). TOTAL GEN. FUND I GEN. PURPOSE REVENUE $ 454,982,525.00 $ 495,582,640.21 $ 442,840,728.73 $ (52,741,911.48) -10.64% 40
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 566,172.11 226,494.51 87,810.58 Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 9,342,100.00 $ 9,342,100.00 $ 8,775,927.89 $ 110,876.00 449,900.00 223,405.49 401,464.00 628,998.00 541,187.42 1,769,756.00 1,769,756.00 6.06% - Fay. due to underfilled and vacant positions. 50.34% Fav. Expendable Equipment $171,408 due to lower than anticipated use. Fav. Special Projects $93,895 due to the unused distribution of Judicial Technology funds from the State and Judge On-Line project (MR #09017) for courtroom technology improvements. Fav. Office Supplies $24,459 due to continued efforts to minimize expenses and contain costs. Partially offset by unfav. Library Continuations ($77,672) due to higher than anticipated use. A oarryforward request of $172,643 is included in the Year-End Report for Expendable Equipment as well as $93,895 for Special Projects. 13.96% - Fay. Info Tech Operations $64,351 due to the timing of Imaging Project implementation. Fay. Info Tech CLEMIS $19,681 due to lower than anticipated use. $ 9,854,440.00 $ 12,190,754.00 $ 11,310,276.80 $ 880,477.20 7.22% Business Division Personnel Expenditures $ 1,783,372.00 $ 1,783,372.00 $ 1,552,150.93 $ 231,221.07 12.97% - Fay. due to underfilled and vacant positions. Operating Expenditures 131,834.00 131,834.00 75,915.69 55,918.31 42.42% - Fay. Visiting Judges $28,544; Computer Supplies $8,071; Metered Postage $6,264; Professional Services $4,000; and Expendable Equipment $4,000 due to lower than anticipated use. Internal Support Expenditures 164,842.00 164,842.00 247,440.07 (82,598.07) -50.11% - Unfav. Info Tech Operations ($86,819) due to higher than anticipated use. Partially offset by fay. Equipment Rental $3,164; Telephone Communications $650; Insurance Fund $290; and Info Tech Managed Print Svcs $118 due to lower than anticipated use. Transfers Out $ 2,080,048.00 $ 2,080,048.00 $ 1,875,506.69 $ 204,541.31 9.83% 41
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (26,367,28) -1.40% - Unfav. due to overfilled positions as well as an Emergency Salary position that is being charged to this division but not budgeted. 2,275,935.17 38.14% - Fav. Defense Atty Fees $796,236 and Defense Atty Fees Trials $677,645 due to increased budget allocation as a result of prior year carryforward for Juveniles to Life Without Parole (JLWOP). Fay. Juror Fees and Mileage $343,546 along with Attorney Fees Mediators $96,100 due to lower than anticipated use. Fay, Defense Atty Fees Appellate $155,118 due to decline in requests for appointed counsel. A carryforward request of $260,707 is included in the year-end report for Defense Afty Fees. 303,004.78 10.46% - Fay. Info Tech Operations $333,885 due to lower than anticipated use. Partially offset by unfav. Info Tech CLEM ($19,251) arid Equipment Rental ($14,771) due to higher than anticipated use. --- Civil / Criminal Division Personnel Expenditures $ 1,883,613.00 $ 1,883,613.00 $ 1,909,980.28 $ Operating Expenditures 5,187,688.00 5,968,094.00 3,692,158.83 Internal Support Expenditures 2,359,256.00 2,895,749.00 2,592,744.22 Transfers Out 9.00 9.00 Family Division/Juvenile Maint. Personnel Expenditures Operating Expenditures $ 9,430,557.00 $ 10,747,465.00 $ 8,194,892.33 $ $ 11,746,860.00 $ 11,746,860.00 $ 11,143,705.32 $ 12,743,184.00 10,973,428.00 8,227,356.96 1,795,544.00 1,795,918.00 1,963,254.66 5,246,653.00 5,508,988.00 5,214,325,34 $ 31,532,241.00 $ 30,025,194.00 $ 26,548,642.28 $ 2,552,572.67 23.75% 603,154.68 5.13% - Fay. due to underlined and vacant positions. 2,746,071.04 25.02% - Fay. due to decrease in placements to State Institutions $2,022,400 and Priv Institutions Residential $637,459. Offset by unfav. Non-Dept Child Care Subsidy Revenue (50% Reimbursement). (167,336.66) -9.32% - Unfav. Info Tech Operations ($174,570) due to higher than anticipated use. Partially offset by lay. Info Tech Managed Print Svcs $5,690 and Telephone Communications $2,946 due to lower than anticipated use. 294,662.66 5.35% Fay. primarily due to the Friend of the Court requiring less than anticipated funding. 3,476,551.72 11.58% Internal Support Expenditures Transfer Out 42
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 24,755,945.00 $ 24,755,945.00 $ 23,381,764.42 $ 18,173,582.00 17,523,256.00 12,218,836.97 4,721,106.00 5,485,507.00 5,344,626.37 5,246,653.00 7,278,753.00 6,984,090.34 1,374,180.58 5,304,419.03 140,880.63 294,662.66 5.55% 30.27% 2.57% 4.05% $ 52,897,286.00 $ 55,043,461.00 $ 47,929,318.10 $ 7,114,142.90 12.92% 43
$ 2,202,500,00 $ 2,202,500.00 $ 2,104,232.30 648,811,00 648,811.00 588,123.87 236,899.37 199,833.00 247,918.00 Division 2 - Clarkston Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 98,267.70 4.46% - Fay, due to turnover and underfilled positions/vacancies. 60,687.13 9.36% - Fav. Defense Attorney Fees $23,420 due to restructured schedule for defense attorneys. Fay. Software Support Maintenance $6,932; Interpreter Fees $5,752; Juror Fees and Mileage $5.453; Professional Services $3,493; Medical Exams $2,1332; Printing $2,662; as well as Travel and Conference $2.562 due to lower than anticipated use. 11,018.63 4.44% - Fav. Info Tech Operations $9,734 due to lower than anticipated use. 0.00% - COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ••••n• District Court Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 236,703.00 $ 236,703.00 $ 10,300.00 10,300.00 1,935.00 1,935.00 219,381.45 $ 175.00 1,759.72 17,321.55 7.32% - Fay, due to turnover and underfilled positions/vacancies. 10,125.00 98.30% Fay. Visiting Judges $9,825 due to lower than anticipated use. 175.28 0.00% Fay. Info Tech Operations $91 and Insurance Fund $84 due to lower than anticipated use. 0.00% 248,938.00 $ 248,938.00 $ 221,316.17 $ 27,621.83 11.10% Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Total Division 1 - Novi $ 4,314,794.00 $ 4,314,794.00 $ 4,153,033.39 131,760.61 3.05% Fay. due to turnover and underfilled positions/vacancies. 1,021,191.00 1,021,191.00 984,100.51 37,090.49 3.63% Fav. Office Supplies $9,966 due to continued efforts to minimize expenses and contain costs. Fay. Medical Exam $9,563 and Drug Testing $6,559 due to lower than anticipated use. Defense Attorney Fees $9,275 due to restructured scheduling improvements and efforts to contain costs. 355,641.00 392,557.00 368,500.86 24,055.14 6.13% Fav. Info Tech Operations $11,885 and Telephone Communications $8,953 due to lower than anticipated use. 0.00% $ 5,691,628.00 $ 5,728,542,00 $ 5,535,634.76 $ 192,907.24 3.37% Total Division 2 - Clarkston $ 3,051,144.00 $ 3,099,229.00 $ 2,929,255.54 $ 169,973.46 5.48% Division 3 Rochester Hills Personnel Expenditures Operating Expenditures $ 4,079,798.00 $ 4,079,798.00 $ 3,803,776.91 276,021.09 6.77% Fay, due to turnover and underfilled positions. 416,733.00 416,733.00 311,207.26 105,525.74 25.32% - Fay. Postage-Standard Mailing $24,968; Office Supplies $22,606; along with Travel and Conference $5,408 due to continued efforts to minimize expenses and contain costs. Fay. Juror Fees and Mileage $18,138 as well as Interpreter Fees $4,238 due to lower than anticipated use. Fay. Defense Attorney Fees $17,227 due to a decrease in requests for appointed counsel, 814,425.00 862,457.00 845,677.54 15,779.46 1.83% - Fay. Info Tech Operations $11,815 and Insurance Fund $2,425 due to lower than anticipated use, 0.00% $ 5,310,956.00 $ 5,358,988.00 $ 4,961,661.71 $ 397,326.29 7.41% 44 Internal Support Expenditures Transfers Out
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES DISTRICT COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 4 - Troy Personnel Expenditures Operating Expenditures $ 2,384,376.00 $ 2,384,376.00 $ 2,336,644.07 526,388.00 541,728.21 618,784.68 45,731.93 (77,056.47) Internal Support Expenditures 254,844.00 280,298.00 255,594.84 24,703.16 1.92% - Fay. due to turnover and underfilled positions/vacancies. -14.22% - Unfav. Defense Attorney Fees ($86,640) due to an increase in requests for appointed counsel as well as judges having specialty court for which a Public Defender is required to attend the team meetings twice monthly. Partially offset by fay. Electrical Service $19,581 due to lower than anticipated use. 8.51% - Fay. Info Tech Operations $14,710 and Equipment Rental $7,825 due to lower than anticipated use. $ 3,165,608.00 $ 3,206,402.21 $ 3,213,023.59 $ (6,621.38) -0.21% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 13,218,171.00 $ 13,218,171.00 $ 12,649,068.12 $ 2,623,423.00 2,638,763.21 2,502,391.32 1,626,678.00 1,755,165.00 1,709,432.33 569,102.88 136,371.89 75,732.67 4.31% 5.17% 4.24% $ 17,468,272.00 $ 17,642,099.21 $ 16,860,891.77 $ 781,207.44 4,43% 45
Judicial/Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 2,399,017.00 $ 2,399,017.00 $ 2,251,497.39 $ 147,519,61 6.15% Fay. due to turnover and underfilled positions/vacancies. 29,481.00 29,481.00 26,372.97 3,108.03 10.54% Fay. Library Continuations $7,073; Court Reporter Services $3,000; Membership Dues $2,500 due to lower than anticipated use. Partially offset by unfav. Visiting Judges ($9,625) due to an extended leave of absence by current sitting judge. 284,930.00 296,104.00 290,394.59 5,709.41 1.93% Fay. Info Tech Operations $7,218 due to less than anticipated use. Partially offset by unfav. Telephone Communications ($798); Insurance Fund ($690); and Info Tech Managed Print Svcs ($21) due to more than anticipated use. $ 2,713,428.00 $ 2,724,602.00 $ 2,568,264,95 $ 156,337.05 5.74% COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES PROBATE COURT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Fav. due to turnover and underfilled positions/vacancies. Unfav. Guardian Review Adult ($7,760); Interpreter Fees ($6,965); Defense Attorney Fees ($6,266) due to an increased number of case filings and continued high demand for these services. Unfav. Software Support Maintenance ($3,518) due to higher than anticipated use. Partially offset by fav. Expendable Equipment $10,314; Printing $6,582; Personal Mileage $2,942; and Professional Services $2,780 due to lower than anticipated use, Fay. Equipment Rental $60,293 based on actual usage. Fav. Info Tech Operations $42,733 due to less than anticipated use. Partially offset by unfav. Insurance Fund ($2,069) and Telephone Communications ($789) due to more than anticipated use. Estates/Mental Health Personnel Expenditures $ 2,293,622.00 $ 2,293,622.00 $ 2,081,003.38 $ 212,618.62 9.27% Operating Expenditures 781,943.00 891,943.00 893,000.43 (1,057.43) -0.12% Internal Support Expenditures 633,270.00 679,584.00 579,150.46 100,433.54 14.78% $ 3,708,835.00 $ 3,865,149,00 $ 3,553,154.27 $ 311,994.73 8.07% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 4,692,639.00 $ 4,692,639.00 $ 4,332,500.77 $ 811,424.00 921,424.00 919,373.40 918,200.00 975,688.00 869,545.05 360,138.23 2,050.60 106,142.95 7.67% 022% 10.88% $ 6,422,263.00 $ 6,589,751.00 $ 6,121,419.22 $ 468,331.78 7,11% 46
515,213.00 515,213.00 482,792.22 32,420.78 6.29% Fay. Printing $30,666, Witness Fees and Mileage $25,415, Training $14,871, Filing Fees $13,958, Travel & Conference $12,638 and Professional Services $9,400 due to less than anticipated use; partially offset by unfav. Library Continuations ($75,762) due to usage. 1,927,857.00 2,007,395.00 1,891,461.57 115,933.43 5.78% Fav, Info Tech Operations $77,126, Motor Pool $15,885 and Info Tech Managed Print Services $8,285 due to less than anticipated use. Also, fav. Insurance Fund $11,178 due to less expected costs. 67,000.00 67,000.00 0.00% COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2354,441,00 $ 2,354,441.00 $ 2,355,468.63 $ (1,027.63) -0.04% Unfav. due to more overtime than anticipated. Operating Expenditures Internal Support Expenditures Transfers Litigation Personnel Expenditures $ 4,797,511 00 $ 4,944,049.00 $ 4,796,722.42 $ 147,326.58 $ 10,603,067.00 $ 10,603,067.00 $ 9,783,34424 $ 819,722.76 2.98% 7.73% Fay. due to under5Iled and vacant positions as well as positions assigned to this division but working across divisional disciplines. 5,674.73 17.04% Fay. Personal Mileage $6,108 due to less than anticipated use; partially offset by unfav. Clothing Allowance ($437) due to increased use. 1,730.60 1.54% Fay. primarily Insurance Fund due to less expected costs. 102,883.98 10.55% Fay, due to lower Cooperative Reimbursement Prosecutor grant match requirement Operating Expenditures Internal Support Expenditures Transfers Out 33,296.00 33,296.00 27,621.27 112,538.00 112,538.00 110,807.40 975,027.00 975,027.00 872,143.02 Warrants Personnel Expenditures $ 11,723,928.00 $ 11,723,928.00 $ 10,793,915.93 $ 930,012.07 7.93% $ 2,248,109.00 $ 2,248,109.00 $ 2,096,308.13 $ 151,800.87 6.75% Fay, due to turnover, underfilled positions and positions assigned to this division but actually working across divisional disciplines. Operating Expenditures 3,199.00 3,199.00 2,612.07 586.93 18.35% Fay. Personal Mileage due to less than anticipated use. 47
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES PROSECUTING ATTORNEY AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1.•n•n•nn•n•nn Internal Support Expenditures 24,081.00 24,081.00 17,178.88 6,902.12 26.66% Fay. primarily Insurance Fund due to less expected costs. $ 2,275,389.00 $ 2,275,389.00 $ 2,116,099.08 $ 159,299.92 7.00% 5,087.32 Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 1,891,047.00 $ 8,458.00 17,737.00 1,891,047.00 $ 8,458.00 17,737.00 1,792,763.58 $ 2,938.78 12,649.68 5.20% Fay. due to turnover, underfilled positions and positions assigned to this division but actually working across divisional disciplines. 65.25% Fav. Primarily Personal Mileage due to less than anticipated use. 28.68% Fe's. primarily Insurance Fund due to less expected costs. 98,283.42 5,519.22 5 1,917,242.00 $ 1,917,242.00 $ 1,808,352.04 5 108,889.96 5.68% Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 17,096,664.00 560,166.00 2,082,213.00 975,027.00 $ 17,096,664.00 $ 16,027,884.58 $ 1,068,779.42 560,166.00 515,964.34 44,201.66 2,161,751.00 2,032,097.53 129,653.47 1,042,027.00 939,143.02 102,883.98 6.25% 7.89% 6.00% 9.87% $ 20,714,070.00 5 20,860,608.00 $ 19,515,089.47 5 1,345,518.53 6.45% 48
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ,••n••n•••n•••••T.Tn•n•n•••n••••n•••n Sheriffs Office Personnel Expenditures Operating Expenditures $ 1,858,505.00 $ 1,858,505.00 $ 1,736,137.03 $ 122,367.97 6.58% 75,736.00 75,236.00 49,226,20 26,009.80 34,57% Fay, due to vacancies and turnover; offset in other divisions. Fay. Office Supplies $18,538, Contracted Services $11,475, Workshops and Meetings $1,641 and Personal Mileage $1,357 due to less than anticipated use. Partially offset by unfav. Communications ($6,898) due to usage. Internal Support Expenditures Transfers Out Administrative Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Corrective Services Personnel Expenditures Operating Expenditures 3.51% Fay. Prisoner Housing Outside of County $90,500, Other Expendable Equipment $46,305, Bedding and Linen $40,095, Custodial Supplies $37,626, Supportive Services $25,562 and Laundry and Cleaning $25,161 due to less than anticipated use. 644,019.00 644,329.00 644,017.29 311.71 0.05% Fay. Info Tech Operations $9,371, Telephone Communications $2,021 and Insurance Fund $1,717 due to less than anticipated use; partially offset by unfav. Motor Pool ($9,813) and Info Tech Managed Print Svcs ($3,259) due to usage. 0.00% $ 2,578,260.00 $ 2,578,070.00 $ 2,429,380.52 $ 148,689.48 5.77% $ 2,324,558.03 $ 2,324,558.00 $ 2,134,555.93 190,002.07 8.17% Fay. due to vacancies, turnover and underElls; offset in other divisions. 1,692,738.00 1,516,410.86 1,416,925.30 99,485.56 6.56% Fay. Printing $64,343, Uniform Cleaning $30,744, Office Supplies $27,008 and Deputy Supplies $13,330 due to less than anticipated use; partially offset by unfav. Uniforms ($21,724), and Travel and Conference ($10,658) due to usage. 78,585.00 78,585.00 162,738.12 (84,153.12) -107,09% Unfav. Info Tech Ops ($89,997) offset in Corrective Services division. Also unfav. Info Tech Managed Print Svcs ($5,793) due to usage. Partially offset by fay. Telephone Communications $6,443, Insurance Fund $3,255 and Radio Communications $1,938 due to less than anticipated use. 185.00 185.00 0.00% $ 4,095,881.00 $ 3,919,738.86 $ 3,714,404.35 $ 205,334.51 5.24% 31,674,994.00 $ 31,674,994.00 $ 30,906,293.26 7613,700.74 2.43% Fay. Salaries and Fringe Benefits $3,084,460 as a result of a large number of vacancies, officers in the academy and officers in training; partially offset by unfav. Overtime ($2,315,759). Hiring, training and filling-in for deputies is the major factor contributing to the use of overtime; offset in other divisions. 7,741,746.00 7,463,049.34 7,201,105.19 261,944.15 49
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 7,968,097.00 8,465,350.00 7,566,454.79 898,895.21 10.62% Fay. Info Tech Ops $907,428 partially offset in other divisions; also favorable Insurance Fund $25,817 due to less than anticipated use; partially offset by unfav. Motor Pool ($22,492) and Radio Communications ($15,245) due to usage. Transfers Out 0.00% Corrective Services-Satellites Personnel Expenditures Operating Expenditures $ 47,384,837.00 $ 47,603,393.34 $ 45,673,853.24 $ 1,929,540.10 4.05% $ 13,734,940.00 $ 15,897,729.00 $ 17,471,604.56 $ (1,573,875.56) -9.90% Unfav. Salaries ($668,211) due to multifilled Part-Time Non-Eligible positions, Fringe Benefits ($904,841) related to overtime and Overtime ($823). This unfavorability includes an amendment that was needed to cover the overall Sheriffs Office personnel to comply with the General Appropriations Act. (Budget is controlled at department level fore contollable category.) 126,494.00 128,778.00 64,425.13 64,352.87 49.97% Fav. Deputy Supplies $25,930, Laundry and Cleaning $20,381 and Uniforms $18,014, due to less than anticipated use and Equipment Maintenance $8,604 due to recent equipment replacement; partially offset by unfav. Dry Goods and Clothing ($3,753) and Custodial Supplies ($3,184) due to usage. Internal Support Expenditures 1,275,010.00 1,283,158.00 1,343,058.78 (59,900.78) -4.67% Unfav. Info Tech Ops ($84,812) offset in Corrective Services division; partially offset by fay. Insurance Fund $17,604 and Motor Pool Fuel Charges $8,106 due to less than anticipated use. Transfers Out 23,300.00 23,300.00 0.00% $ 15,136,444.00 $ 17,332,965.00 $ 18,902,388.47 $ (1,569,423.47) -9.05% Emergency Response and Preparedness Personnel Expenditures Operating Expenditures $ 2,373,876.00 $ 2,412,860.00 $ 2,385,171.67 $ 27,688.33 1.15% Fay. Due to vacancy and underfills; offset in other divisions. 623,457.00 623,457.00 413,435.61 210,021.39 33.69% Fay. Fees Civil Service $196,115 due to continuing decline in the number of home foreclosures and civil service requests (see corresponding unfavorabitity in Civil Action Service Fee revenues) and Employees Medical Exams $22,311 due to less than anticipated use; partially offset by unfav. Training-Educational Supplies ($3,924), Office Supplies ($3,633) and Deputy Supplies ($3,004) due to usage. 50
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES SHERIFF'S OFFICE Internal Support Expenditures Transfers Out ADOPTED BUDGET 90,378.00 AMENDED BUDGET 114,157.00 FY 2018 ACTUAL 157,035.32 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT (42,878.32) -37.56% 0.00% EXPLANATION OF SIGNIFICANT VARIANCES Unfav. Info Tech Ops ($48,205) offset in Corrective Services division. Also unfav. Info Tech Managed Print Svcs ($13,112) and Telephone Communications ($12,931) due to usage; partially offset by fay. Insurance Fund $29,247 and Radio Communications $2,455 due to less than anticipated use. $ 3,087,711.00 $ 3,150,474.00 $ 2,955,642.60 $ 194,831.40 6.18% Patrol Services Personnel Expenditures $51,496,688 $ 52,349,446.00 $ 51,819,155.27 $ 530,290.73 1.01% Fay. due to Salaries and Fringe Benefits as a result of vacancies and turnover, offset in other divisions. 256,402.19 24.52% Fay. Equipment Maintenance $53,805, Uniforms $51,295, Deputy Supplies $51,102, Equipment Rental $43,406, Officers Training $12,209, North Oakland Sub-Station $8,499, Office Supplies $8,070, Insurance $8,000, Gasoline Charges $7,910, Electrical Service $6,877 and Other Expendable Equipment $6,365 due to less than anticipated use. (359,147.73) -5,41% Unfav. Info Tech Ops ($304,087) offset in Corrective Services division. Also unfav. Motor Pool Fuel Charges ($83,694), Motor Pool ($48,908) and Equipment Rental ($12,253) due to usage; partially offset by fay. Insurance Fund $60,165 and Info Tech CLEMIS $29,197 due to less than anticipated use. 788.00 0.15% Fav. Due to Transfers Out budget occurring beyond the life of budget amendment for MR #15186. Operating Expenditures 979,054.00 1,045,754.00 789,351.81 Internal Support Expenditures 5,284,973,00 5,598,706.00 5,957,853.73 Transfers Out 788.00 524,896.00 524,108.00 $ 57,761,503.00 $ 59,518,802.00 $ 59,090,468.81 $ 428,333.19 0.72% Emergency Communications Operations Personnel Expenditures $ 7,995,971.00 $ 8.957,274.00 $ 9,221,508.47 $ (264,234.47) -2.95% Unfav. Fringe Benefits ($308,227) related to overtime and Salaries ($61,505) due to overfilled and .multifilled positions; partially offset by fay. Overtime $105,498. This unfavorability includes an amendment that was needed to cover the overall Sheriffs Office personnel to comply with the General Appropriations Act. (Budget is controlled at department level for a contollable category.) Operating Expenditures Internal Support Expenditures Transfers Out 160,215.00 148,159.00 278,856.00 148,159.00 155,781.57 123,074.43 44.14% 214,245.49 (66,086.49) -44.61% 0.00% Fav. Professional Services $51,300, Contracted Services $22,000 and Uniforms $10,907 due to less than anticipated use. Also fay. Equipment Maintenance $38,465 due to recent equipment replacement. Unfav. Info Tech Ops ($52,833) offset in Corrective Services division. Also unfav. Insurance Fund ($26,634) and Radio Communications ($1,609) due to usage; partially offset by fay, Info Tech Managed Print Services $7,946 and Telephone Communications $7,044 due to less than anticipated use. $ 8,304,345.00 $ 9,384,289.00 $ 9,591,535.53 $ (207,246.53) -2.21% 51
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES SHERIFFS OFFICE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Investigative/Forensic Svcs Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 9,099,524,00 $ 9,145,724.00 $ 8,943,603.92 $ 202,120.08 2.21% Fay. Salaries and Fringe Benefits $280,627 due to unfilled positions. Partially offset by unfav. Overtime ($78,507) due to workload and vacant positions. 764,882.00 1,107,120.06 1,105,699.02 1,421.04 0,13% Fav. Contracted Services $64,808. Evidence Fund NET $45,809, Software Support Maintenance $21,640, Other Expendable Equipment $15,371, Equipment Rental $12,000, Liquor and Gambling Evidence $11,520, Printing $4,535 and Photographic Supplies $3,174 due to less than anticipated use; partially offset by unfav. Laboratory Supplies ($113,974), Material and Supplies ($50,649), Professional Services ($12,150) and Bank Charges ($715) due to usage. 2,643,264,00 2,655,575.00 2,805,236.70 (149,661.70) -5.64% Unfav, Info Tech Operations ($252,716) offset in Corrective Services division; partially offset by fey. Motor Pool $53,074 and Insurance Fund $52,662 due to less than anticipated use. Transfers Out 334,086.00 603,769.00 558,385.85 45,383.15 7.62% Fay. Due to lower Automotive Theft Prevention Association (ATPA) Grant match obligation than budgeted. $ 12,841,756.00 $ 13,512,188.06 $ 13,412,925.49 $ 99,262,57 0.73% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 120,559,056.00 $ 12,164,322.00 $ 18,132,465.00 $ 334,874.00 $ 124,621,090.00 $ 12,238,661.26 $ 18,988,019,00 $ 1,152,150.00 $ 124,618,030.11 $ 11,195,949.83 $ 18,850,640,22 $ 1,105,978.85 3,059.89 $ 1,042,711.43 $ 137,378.78 $ 46,171.15 0.00% 8.52% 0.72% 4.01% $ 151,190,737.00 $ 156,999,920.26 $ 155,770,599.01 $ 1,229,321.25 0,78% 52
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CLERKIREGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 800,086.00 $ 800,086.00 $ 572,816.01 $ 227,269.99 28.41% Fay. due to vacant position. 34,900.00 34,900.00 18,657.76 16,242.24 46,54% Fav. Office Supplies $5,252, Printing $4,868, Workshops and Meeting $2,000, Travel and Conference $1,755, Printing County Directory $1,009 and Expendable Equipment $1,000 due to less than anticipated use. 60,359.00 60,359.00 67,295.38 (6,936.38) -11.49% Unfav. Insurance Fund ($7,687) due to actual use; partially offset by favorable Info Tech Operations $1,337 due less expected costs. 0.00% $ 895,345.00 $ 895,345.00 $ 658,769.15 $ 236,575,85 26.42% Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out County Clerk (Vital Seats & Legal Rees) Personnel Expenditures $ 3,652,076,00 $ 3,652,076.00 $ 2,833,057.06 $ 819,018.94 22.43% Fay. due to vacancies, turnover and underfilled positions. 279,160.00 81,216.23 698,799.00 Operating Expenditures Internal Support Expenditures Transfers Out 279,160.00 197,943.77 1,026,703.00 968,368.13 29.09% Fay. Professional Services $34,531, Court Transcripts $25,529 due to prosecutors ordering fewer transcripts, Office Supplies $12,604 due to less than anticipated use. Also favorable Personal Mileage $4,579, Travel and Conference $4,231, Expendable Equipment $4,202, Printing $4,188, Membership Dues $3,155, and Equipment Maintenance $1,971 due to less than anticipated use. Partially offset by unfavorable Metered Postage ($14,576) due to increased rates and activity. 58,334.87 5.68% Fay. primarily Info Tech Operations $56,951 due to actual use. 0.00% $ 4,630,035.00 $ 4,957,939.00 $ 3,999,368.96 $ 958,570.04 19.33% 53
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CLERKIREGISTER OF DEEDS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Elections Personnel Expenditures Operating Expenditures Transfers Out $ 871,829.00 $ 871,829.00 $ 728,409.42 $ 143,419.58 779,078.00 779,078.00 570,569.40 208,508.60 322,772.00 298,849.70 23,922.30 16.45% Fav. due to turnover and underfilled positions. 26.76% Fav. Election Supplies $117,281, Professional Services $55,003, Fees - Per Diem $27,684, Materials and Supplies $4,344, Travel and Conference $2,495 due to less than 7.41% Fay. Telephone Communications $21,491 and Info Tech Operations $4,732 due to usage. Partially offset by unfavorable Motor Pool ($1,047) due to increased use. Internal Support Expenditures 294,662.00 0.00% $ 1,945,569.00 $ 1,973,679.00 $ 1,597,828.52 $ 375,850.48 19.04% Register of Deeds (and Micrographics) Personnel Expenditures $ 2,664,429.00 $ 2,664,429.00 $ 2,004,944.24 $ 659,484.76 24.75% Fav. due to vacancies, turnover and underlined positions. Operating Expenditures 271,494.00 271,494.00 $ 158,061.19 113,432.81 41.78% Fay. Metered Postage $35,059, Materials and Supplies $25,852, Office Supplies $24,193, Professional Services $24,000, Expendable Equipment $6,000, Equipment Maintenance $4,000, and Printing $2,817 due to less than anticipated use. Partially offset by Maintenance Contract ($9,747) due to increased activity. Internal Support Expenditures 259,611.00 261,783.00 $ 265,334.94 (3,551.94) -1.36% Unfav. Primarily due to Info Tech Operations ($2,250), Insurance Fund ($1,161) due to usage. Transfers Out 0.00% ---------- ------------ ----------- $ 3,195,534.00 $ 3,197,706.00 $ 2,428,340.37 $ 769,365.63 24.06% 54
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CLERIVREGISTEFt OF DEEDS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 36.07% 69.45% -26.18% Jury Commission Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 15,383.00 $ 63,776.00 64.00 15,383.00 $ 58,776.00 172.00 9,834.38 $ 21,011.35 217.03 5,548.62 47,764.65 (45.03) Fay, due to undertIlled position. Fay, Metered Postage $41,224 and Printing $5,585 and due to less than anticipated use. $ 84,223.00 $ 64,331.00 $ 31,062.76 $ 53,258.24 63.17% Department Total Personnel Expenditures $ 8,003,803.00 $ Operating Expenditures 1,433,408.00 Internal Support Expenditures 1,313,495.00 Transfers Out 8,003,803.00 $ 6,149,061.11 $ 1,433,408.00 966,243.47 $ 1,671,789.00 1,600,055.18 $ 1,854,741.89 23.17% 467,16453 32.59% 71,723.32 4.29% 0.00% $ 10,750,706.00 $ 11,109,000.00 $ 8,715,369.76 $ 2,393,630.24 21.55% 55
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES COUNTY TREASURER ADOPTED AMENDED FY 2018 BUDGET BUDGET ACTUAL AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 3,443,735.00 $ 3,443,735.00 $ 3,223,563.88 $ 220,171.12 6.39% - Fay. due to turnover, underfills and vacant positions. Operating Expenditures 4,512,105.00 4,512,105.00 3,376,585.90 1,135,519.10 25.17% Fay. Title Search $931,210, Fees Civil Service $298,998, Foreclosure Notification $90,113, Contracted Services $50,510, Advertising $25,076, Printing $14,254, Office Supplies $9,536, Computer Supplies $9,268, Twp & City Trees Bonds $7,284, and Metered Postage $6,379 due to less than anticipated use. Partially offset by unfavorable Recording Fee Redemption Certificate ($137,870) due to properties withdrawing from foreclosure and Recording Fee-Forfeiture Cert ($136,960) due to properties entering second year of delinquency. Also, unfavorable Recording Fees ($12,250) and Register of Deeds ($12,190) due to an increase in statutory fees for recording deeds (PA 224 of 2016) and unfavorable Adjust Prior Years Revenue ($11,458) due to cancellation of a landsale Internal Support Expenditures 777,694.00 1,104,411.00 1,047,607.89 56,803.11 5.14% - Fay. due to Info Tech Operations $47,997 and Info Tech Managed Print Services $2,790 due to less than anticipated use. Also, favorable Insurance Fund $5,898 due to less expected costs. Transfers Out Division Total Department Total 120,000.00 120,000.00 113,270.00 6,730.00 $ 8,853,534.00 $ 9,180,251.00 $ 7,761,027.67 $ 1,419,223.33 $ 8,853,534.00 $ 9,180,251.00 $ 7,761,027.67 $ 1,419,223.33 5.61% Fav. due to lower demolition costs on foreclosed properties. 15.46% 15.46% 56
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES BOARD OF COMMISSIONERS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,264,759.00 $ 2,264,759.00 $ 2,244,435.30 $ 20,323.70 0.90% - Favorable due to vacancy, turnover, and underfilled positions. Internal Support Expenditures 214,137.00 289,445.00 $ 285,717.41 156,273.74 12.80% - Favorable Special Projects $63,025. A carryforward request is included in the year end report for the following Special Projects MR #17000 Human Trafficking $48,124 and MR #18295 $10,000 Oakland County's Bicentennial in 2020. In addition, favorable Workshops and Meeting $26,422, Personal Mileage $12,279, Public Information $11,087, Professional Services $8,300, Legal Services $8,000, Legislative Expense $7,900 and Professional Services-Annual Audit $6,965 due to less than anticipated use. 3,727.59 129% - Favorable Info Tech Ops $10,037 due to decreased activity. Partially offset by unfavorable Telephone Communications ($3,979), Info Tech Managed Print Svcs ($1,092) and Equipment Rental ($713) due to increased usage. Operating Expenditures 614,190.00 1,220,806.00 $ 1,064,532.26 $ 3,093,086.00 $ 3,776,010.00 $ 3,594,684.97 $ 180,325.03 4.78% Department Total Personnel Expenditures $ 2,264,759.00 $ 2,254,759.00 $ 2,244,435.30 $ 20,323.70 0.90% Operating Expenditures 514,190.00 1,220,806.00 1,064,532.26 156,273.74 12.80% Internal Support Expenditures 214,137.00 289,445.00 285,717.41 3,727.59 1.29% $ 3,093,086.00 $ 3,775,010.00 $ 3,594,684.97 $ 180,325.03 4.78% 57
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES LIBRARY BOARD AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures $ 510,599.00 $ 510,599.00 $ 492,290.77 $ 18,308.23 3.59% Favorable due to employee on leave. Operating Expenditures Internal Support Expenditures Transfers 383,333.00 383,333.00 383,225.44 474,669.00 504,007.00 481,777.29 107.56 0.03% Favorable Capital Outlay Miscellaneous $1,646 and Workshops and Meetings $1,380 due to less than anticipated use. Partially offset by Computer Research Service ($2,710) and Metered Postage ($218) due to increased activity. 22,229.71 4.41% Favorable Info Tech Operations $19,002 and Equipment Rental $2,967 due to less than anticipated use. $ 1,368,601.00 $ 1,397,939.00 $ 1,357,293.50 $ 40,645.50 2.91% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 510,599.00 $ 510,599.00 $ 492,290.77 $ 383,333.00 383,333.00 383,225.44 474,669.00 504,007.00 481,777.29 $ 1,368,601.00 $ 1,397,939.00 $ 1,357,293.50 $ 18,308.23 3.59% 107.56 0.03% 22,229,71 4,41% 40,645.50 2.91% 58
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES WATER RESOURCES COMMISSIONER AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Water Resource Commissioner Personnel Expenditures $ 224,606.00 $ 224,606.00 $ 222,101.79 $ 2,504.21 1.11% Fay - Salaries and Fringes $2,504 due to over estimated forecast. Operating Expenditures 487,975.00 487,975.00 241,036.10 246,938.90 50.60% Fay - Contracted Services $92,347 due to decreased spending on Soil Erosion corrective action issues. Fay - Legal Services $50,387 a result of Soil Erosion spending less on legal issues to enforce the laws of the soil erosion program. Fav - Professional Services $47,733 due to less spending on these services related to soil erosion and environmental issues. Fav - Education Programs $20,000 due to reduced spending for Soil Erosion education programs to inform the public on the usage of soil erosion products. Fay - Materials and Supplies $8,001 and Printing $3,273 the result of less demand for these items. Fay - Stream Gauge Program $6,234 a result of the Environmental Unit spending less on this required Michigan DER program. Fay - Workshops and Meeting $5,685 based on required needs to maintain knowledge of drain and water issues. Fay - Training $5,000 based on less spending for hazardous material training. Fay - Publishing Legal Notices $3,000 a result of a decrease in the work that requires public notice. Fav - Equipment Rental $2,230 due to a decrease in specialty equipment needed for projects that don't pertain to any assignable drain, lake, water or sewer system. Unfav - Metered Postage ($4,513) the result of actual spending being more than anticipated budget Unfav - Uniforms ($2,469) a result of Soil Erosion spending more on jackets, overalls and Logo patches. Internal Support Expenditures 5,970,144.00 6,577,441.00 6,577,083.06 3.57.94 0.01% Fay - Info Tech Managed Print Svcs $2,604 the result of actual spending being less than anticipated budget. Unfav - Insurance Fund ($1,851) due to an increase in the number of random drug tests. Transfers 56,165.00 87,685.00 81,581.00 6,104.00 6.96% Fay - Operating Transfers Out $4,357 is offset in the Drain Equipment line item for the Chapter 4 & 18 drain payment of principal and interest on the drain storage building and $1,747 utilized for Construction Drain Maintenance Unit allocation. Division Total $ 6,738,890.00 $ 7,377,707.00 $ 7,121,801.95 $ 255,905.05 3.47% Department Total $ 6,738,890.00 $ 7,377,707.00 $ 7,121,801.95 $ 255,905.05 3.47% 59
$ 2,278,720.00 $ 2,278,720.00 2,241,984.77 $ 36,735.23 1.61% Fay. due to vacancies and underfilled positions. 277,991.00 431,227.00 277,991.00 462,828.00 256,405.25 466,885.12 21,585.75 (4,057.12) 7.76% Fay. Printing $20,579, Metered Postage $8,478, Travel and Conference $5,000 and Personal Mileage $4,160 due to less than anticipated use; partially offset by unfav. Professional Services ($12,000) and Special Projects ($7,770) due to increased activity. -0.88% Unfav. Info Tech Ops ($6,011) due to increased activity; partially offset by fay. Equipment Rental $1,824 due to less than anticipated usage. $ 2,987,938.00 $ 3,019,539.00 $ 2,965,275.14 $ 54,263.86 1.80% $ 1,700,887.00 $ 1,700,887.00 $ 1,642,582.82 $ 58,304.18 3.43% Fay. Salaries and Fringe Benefits due to vacancies, turnover, and underfilled positions. COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Compliance Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Corporation Counsel Personnel Expenditures 29.28% Fay. Professional Services $11,603 and Office Supplies $2,429 due to less than anticipated use. -2.74% Unfav. due to overfills and Position #4739 Summer Position that is being charged to the division, but not budgeted. This is offset in Personnel Expenditures in other County Exec Divisions. 49,252.00 49,252.00 34,831.34 14,420.66 185,071.00 225,123.00 225,742.42 $ 1,935,210.00 $ 1,975,262.00 $ 1,903,156.58 $ $ 2,532,551.00 $ 2,532,551.00 $ 2,602,042.28 $ (69,491.28) (619.42) -0.28% Unfav. Insurance Fund ($1,227) due to greater than anticipated use; partially offset by fay. Info Tech Operations $476 due to increased activity. 72,105.42 3.65% 60
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES COUNTY EXECUTIVE AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Operating Expenditures 87,333.00 87,333.00 74,560.67 12,772.33 14.62% Fay, Computer Supplies $2,596, Travel and Conference $2,395, Office Supplies $1,510, Software Support Maintenance $1,472, Personal Mileage $1,338, and Periodicals Books Publ Sub $1,066 due to less than anticipated use. Internal Support Expenditures 353,820.00 400,764.00 393,527.88 7,236.12 1.81% Fay. Insurance Funcl $4,802 and Info Tech Operations $2,004 due to increased usage. $ 2,973,704.00 $ 3,020,648.00 $ 3,070,130.83 $ Department Total Personnel Expenditures $ 6,512,158.00 $ 6,512,158.00 $ 6,486,609.87 $ Operating Expenditures 414,576.00 $ 414,576.00 365,797.26 Internal Support Expenditures 970,118.00 1,088,715.00 1,086,155.42 Transfers Out $ 7,896,852.00 $ 8,015,449.00 $ 7,938,562.55 $ (49,462.83) -1.64% 25,548.13 0.39% 48,778.74 11.77% 2,559.58 0.24% 76,886.45 0.96% 61
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2018 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 231,432.00 $ 231,432.00 $ 229,295.52 $ 2,136.48 0.92% Fay. due to Fringe Benefits Operating Expenditures 4,017.00 4,017.00 4,417.11 (400.11) -9.96% Unfav. Capital Outlay Miscellaneous ($-561) partially offset by favorable Office Supplies $100 due to use. internal Support Expenditures 14,704.00 14,704.00 14,786.88 (82.88) -0.56% $ 250,153.00 $ 250,153.00 $ 248,499.51 $ 1,653.49 0.66% Equalization Personnel Expenditures $ 8,714,164.00 $ 8,714,164.00 $ 7,775,529.44 $ 938,634.56 10.77% Fay. due to vacancies and underfilled positions. Operating Expenditures 431,404.00 453,125.46 324,453.41 128,672.05 28.40% Fay. Personal Mileage $32,036, Professional Services $30,000, Printing $26,963, Office Supplies $20,564, Metered Postage $13,652, Membership Dues $12,268 due to less than anticipated activity. Partially offset by unfav. Expendable Equipment ($8,427) due to greater than anticipated activity. internal Support Expenditures 939,266.00 1,230,652.00 1,130,456.69 100,195.31 8.14% Fay. Info Tech Operations $96,531 and Info Tech Managed Print Services $4,364 due to usage. Also, fav. Insurance Fund $4,206 due to less than anticipated insurance costs. Partially offset by unfav. Telephone Communications ($4,895) due to use. $10,084,834.00 $10,397,941.46 $ 9,230,439.54 $ 1,167,501.92 11.23% Fiscal Services Personnel Expenditures $ 8,265,954.00 $ 8,286,539.00 $ 7,448,877.66 $ 837,661.34 10.11% Fay. due to vacancies and underfilled positions. 25.49% Fav. Metered Postage $37,270, Professional Services $27,892, Printing $12,966, Office Supplies $12,204,Training $4,618 and Filing Fees $3,455 due to less than anticipated use. Partially offset by unfav. Expendable Equipment ($7,699) due to greater than anticipated use. Operating Expenditures 383,600.00 383,600.00 285,835.60 $ 97,764.40 62
ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2018 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 1,314,860.00 1,762,651.00 1,635,818.46 $ 126,832.54 7.20% Fay. Info Tech Operations $117,865 and Info Tech Managed Print Services $3,706 due to usage. Also, favorable Insurance Fund $4,684 due to less than anticipated insurance costs. $ 9,964,414.00 $ 10,432,790.00 $ 9,370,531.72 $ 1,062,258.28 10.18% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 17,211,550.00 $ 17,232,135.00 $ 15,453,702.62 $ 1,778,432.38 819,021.00 840,742.46 614,706.12 226,036.34 2,268,830.00 3,008,007.00 2,781,062.03 226,944.97 10.32% 26.89% 7.54% 0.00% $ 20,299,401.00 $ 21,080,884.46 $ 18,849,470.77 $ 2,231,413.69 10.59% 63
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 231,349.00 $ 231,349.00 $ 228,691.30 $ 2,657.70 1.15% Fav. Personnel partially due to Retirement expense being lower than budget projections. 3,298.00 3,298.00 367.18 2,930.82 88.87% Fay. Travel and Conference $2,500 due to less than anticipated usage. 13,941.00 14,375.00 13,984.04 390.96 2.72% $ 248,588.00 $ 249,022.00 $ 243,042.52 5 5,979.48 2.40% Support Services Personnel Expenditures $ 1,250,374.00 $ 1,250,374.00 5 1,192,563.11 $ 57,810.89 4.62% Fav. due to turnovers and vacancies. Operating Expenditures 396,895.00 636,495.00 575,350.62 61,134.38 9.60% Fay. Mail Handling-Postage Svc $18,134 due to less than anticipated use; Equipment $12,600 due to less than anticipated cost of new mail sorter; Equipment Maintenance 511,949 due to less than anticipated needed maintenance; Licenses and Permits $7,547 due to less than anticipated costs of new licenses; Maintenance Contract $6,577 due to less than anticipated costs of new maintenance contracts. Internal Support Expenditures 769,580.00 801,299.00 800,943.06 355.94 0.04% Transfers Out $ 2,416,849.00 $ 2,688,168.00 $ 2,568,865.79 $ 119,301.21 0.00% 4.44% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 1,481,723.00 5 1,481,723.00 $ 1,421,254.41 $ 400,193.00 639,793.00 575,727.80 783,521.00 815,674.00 814,927.10 50,468.59 54,065.20 746,90 4.08% 10.01% 0.09% 0.00% $ 2,665,437.00 $ 2,937,190.00 $ 2,811,909.31 $ 125,280.69 4.27% 64
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures $ 213,673.00 $ 213,673.00 $ 211,621.79 $ 2,051.21 0.96% Fav. due to Fringe Benefits. 5,764.00 5,764.00 4,388.60 1,375.40 23.86% Fav. Personal Mileage $696; Periodicals Books Publ Sub $500; Office Supplies $400; and Printing $383 due to continued efforts to minimize expenses and contain costs. Partially offset by unfav. Membership Dues ($781) as a result of more than anticipated usage. 11,271.00 11,271.00 11,218.28 52.72 0.47% Fay. Insurance Fund $338 due to less than anticipated usage. Partially offset by unfav. Info Tech Operations ($285) based on actual usage. $ 230,708.00 $ 230,708.00 $ 227,228.67 $ 3,479.33 1.51% $ 865,777.00 $ 865,777.00 $ 863,743.43 $ 2,033.57 0.23% Fav. due to turnover. Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures 225,182.00 285,349.00 $ 1,079,450.00 $1,079,460.00 230,946.00 291,113.00 64,528.00 86,776.00 286,666.49 $ 1,075,365.22 $ 291,055.09 83,132.22 (1,317.49) -0.46% Unfav. Professional Services ($1,321) due to more than anticipated preliminary costs for future projects. 4,307.14 0.35% 4,084.78 0.38% 57.91 0.02% 3,643.78 4.20% $1,144,216.00 $1,226,631.00 $ 1,222,323.86 $ 53,267.00 75,505.00 71,913.94 3,591.06 4.76% Pay. Motor Pool Fuel Charges $1,681 as well as Info Tech Operations $1,466 based on actual usage. $1,374,924.00 $1,457,339.00 $ 1,449,552.53 $ 7,786.47 0.53% 65
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 918,095.00 $ 337,622.00 76,511.00 918,095.00 $ 407,622.00 91,195.00 740,401.25 $ 179,802.02 87,168.11 177,693.75 19.35% Fay. due to vacancy, turnover and Position #1928 Budgeted in Human Resources-Administration but actuals charged to Human Resources Workforce Management (offset in Human Resources Workforce Management). 227,819.98 55.89% Fay. Legal Services $117,939, Professional Services $95,000, Fees- Per Diems $7,542, and Printing $5,351 due to less activity. 4,026.89 4.42% Fav. Info Tech Operations due to reduced activity. 1,332,228.00 $ 1,416,912.00 $ 1,007,371.38 $ 409,540.62 28.90% 1,985,069.10 $ (166,796.10) -9.17% Unfav. due to turnover and Position #1928 Budgeted in Human Resources-Administration but actuals charged to Human Resources Workforce Management (offset in Human Resources Administration). 268,726.83 269,748.17 50.09% Fay. Professional Services $113,669, Recruitment Expense $57,279, Examination Material $38,127, Employees Medical Examination $24,603, Psychological Testing $15,000, and Travel and Conference $9,626 due to less than anticipated use. Workforce Management Personnel Expenditures 1,797,687.00 $ 1,818,273.00 $ Operating Expenditures 377,785.00 538,475.00 Internal Support Expenditures 583,023.00 769,854.00 667,598.65 102,255.35 13.28% Fay. Info Tech Operations $82,613, Info Tech Managed Print Services $16,313, and Equipment Rental $1,680 due to reduced activity. 2,758,495.00 $ Department Total Personnel Expenditures 8 2,715,782.00 $ Operating Expenditures 715,407.00 Internal Support Expenditures 659,534.00 Transfers Out 3,126,602.00 $ 2,921,394.58 $ 205,207.42 6.56% 2,736,368.00 $ 2,725,470.35 $ 10,897.65 0.40% 946,097.00 448,528.85 497,568.15 52.59% 861,049.00 754,766.76 106,282.24 12.34% 4,090,723.00 $ 4,543,514.00 $ 3,928,765.96 $ 614,748.04 13.53% 66
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 190,507.00 $ 190,507.00 $ 206,888.22 $ (16,381.22) -8.60% Unfav. due to overfilled positions. Operating Expenditures 7,491,479.00 7,251,479.00 5,453,554.32 1,797,924.68 24.79% Fay, primarily due to Private Institutions $747,446; Fay. Private Institutions Foster Care $552,894; Foster Boarding Homes $211,344; Private Institutions Residential $73,324. Costs are based on caseload, difficulty of care, and treatment of services ordered by the Court. Favorability is partially offset by unfav. Non-Dept. Child Care Subsidy Revenue (50% reimbursement). A carryforward request of $15,595 is included in the year-end report for Contracted Services. Internal Support Expenditures 13,091.00 13,091.00 10,333.03 Transfers Out 2,757.97 21.07% Fay. Info Tech Operations $2,822 based on usage. Partially offset by unfav. Telephone Communications ($147) due to more than anticipated usage. $ 7,695,077.00 $ 7,455,077.00 $ 5,670,775.57 $ 1,784,301.43 23,93% Health Personnel Expenditures $ 26,730,529.00 $ 26,768,967.00 $ 24,661,481.22 $ 2,107,485.78 7.87% Fay. due to turnover and underfilled positions. Operating Expenditures 3,308,063.00 3,967,963.28 3,302,246.12 665,717.16 16,78% Fay. Contracted Services $571,599 due to timing of Community Living Program services and delay in Elder Abuse Prevention program. Fay. Professional Services $204,770 due to an increase in individuals enrolled in Medicaid which makes them ineligible for the County's Dental program. Partially offset by unfav. Adjusted Prior Years Revenue ($148,869) due to correction of FY 2017 estimated administrative overhead cost distribution. A carryforvvard request of $565,076 is included in the year-end report for Contracted Services. 67
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures 3,023,452.00 3,522,063.00 3,237,148.27 284,914.73 8.09% Fay. Info Tech Operations $145,575 based on usage. Fay. Bldg Space Cost Allocation $104,859 due to grants being charged a higher than anticipated share of costs. Transfers Out 15,870.00 15,870.00 Fay. due to a change in plans for the South Oakland Health Center refrigerator and freezer move project. A revision to the location of the units reduced the project cost to $3,716 rather then $15,870 budgeted amount. The project was completed in June, 2018 and expensed as Maintenance Department Charges. $ 33,062,044.00 $34,274,863.28 $ 31,200,875.61 $ 3,073,987.67 8.97% Children's Village Personnel Expenditures $ 18,134,919.00 $ 18,224,919.00 $ 18,222,053.42 $ 2,865.58 0.02% Fay. due to fringes. Operating Expenditures 3,798,761.00 4,098,004.00 3,537,731.12 560,272.88 13.67% Fay. Contracted Services $216,140 due to lower than anticipated usage of contracted resident and family therapy as well as a delay in the start of program. Fay. Provisions $75,545 due to lower food costs and fluctuations in resident population. Fay. Drugs $61,416 and Hospitalization $18,854 due to fewer medical needs along with cost saving initiatives. Fav. Medical Services Physicians $44,928 due to services provided by Oakland Integrated Healthcare Network (CAHN). Fay. Security Supplies $22,272: Expendable Equipment $13,306; and Printing $13,302 due to lower than anticipated use. Fay. Psychological Testing $20,500 due to use of available grant funding. Internal Support Expenditures 2,940,888.00 3,149,554.00 3,006,857.80 142,696.20 4.53% Fav. Info Tech Operations $127,489 based on usage. Transfers Out $ 24,874,568.00 $ 25,472,477.00 $ 24,766,642.34 $ 705,834.66 2.77% 68
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Homeland Security Personnel Expenditures $ 903,537.00 $ 903,537.00 $ 814,763.42 $ 88,773.58 9.83% Fay. due to turnover and underfilled positions. Operating Expenditures Internal Support Expenditures 304,866.00 484,459.00 301,095.00 551,191.00 218,845.61 538,791.09 82,249.39 12,399.91 27.32% Fay. Equipment Maintenance $25,763 due to limited repair costs incurred on specialty/hazmat vehicles. Fay. Tornado Siren Equipment $24,000 due to the installation of fewer than anticipated sirens. Fay. Printing $11,918; Personal Mileage $5,953; and Communications $3,239 due to less than anticipated use. 2.25% Fay. Info Tech Operations $6,871 and Insurance Fund $6,441 due to less than anticipated usage. Partially offset by unfav. Radio Communications ($1,296) based on usage. Transfers Out 4,431.00 4,431.00 $ 1,692,862.00 $ 1,760,254.00 $ 1,576,831.12 $ 183,422.88 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 45,959,492.00 $ 14,903,169.00 6,461,890.00 46,087,930.00 15,618,541.28 7,235,899.00 20,301.00 $ 43,905,186.28 $ 12,512,377.17 6,793,130.19 4,431.00 2,182,743.72 3,106,164.11 442,768.81 15,870.00 4.74% 19.89% 6.12% 0.00% $ 67,324,551.00 $ 68,962,671.28 $ 63,215,124.64 $ 5,747,546.64 8.33% 69
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2010 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES — – — — – – – — Public Services - Admin. Personnel Expenditures $ 231,432.00 $ 231,432.00 229,514.73 $ 1,917.27 0.83% Fay. Fringe Benefits; primarily Retirement account. Operating Expenditures 4,800.00 4,800.00 3,873.03 926,97 19.31% Fay. Special Event Program due to less than anticipated use. Internal Support Expenditures 6,636.00 6,636.00 6,720.88 (84.88) -1.28% Unfav. Insurance Fund due to increased activity. $ 242,868.00 $ 242,868.00 $ 240,108.64 $ 2759.36 1.14% Veterans' Services Personnel Expenditures $ 1,705,218,00 $ 1,705,218,00 1,552,530.43 $ 152,687.57 8.95% Fay. Due to vacant and underfilled positions. Operating Expenditures Internal Support Expenditures Transfers Out 190,912.00 205,840.00 195,477.00 217,538.00 136,144.59 212,243.06 59,332.41 30.35% Fav. Soldier Burial $40,613, Soldier Refief $11,243 and Printing $2,108 due to less than anticipated activity. 5,294.94 2.43% Fay. Motor Pool/Motor Pool Fuel Charges $3,519 and info Tech Operations $2,094 due to decreased activity. 0.00% $ 2,101,970.00 $ 2,118,233.00 $ 1,900,918.08 $ 217,314.92 10.26% Community Corrections Personnel Expenditures $ 4,066,292.00 $ 4,066,292.00 3,847,595.69 $ 218,696.31 5.38% Fav. Due to vacant and underfilled positions. 34,107.39 6.79% Fav. Contracted Services $21,359, Printing $4,276, Materials and Supplies $2,408 and Office Supplies $2,362 due to less than anticipated activity. 44,674.50 6.74% Fav. Info Tech Operations $22,730 and Motor Pool/Motor Pool Charges $19,983 due to decreased activity. 0.00% - Operating Expenditures 502,025.00 502,025.00 467,917.61 Internal Support Expenditures 559,672.00 662,740.00 618,025.50 Transfers Out - 18,606.00 18,606.00 $ 5,127,989.00 $ 5,249,623.00 $ 4,952,144.80 $ 297,478.20 5.67% 70
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MSU Ext. - Oakland County Personnel Expenditures $ 666,420.00 $ 575,619.00 $ 513,842.22 $ 61,776.78 10.73% Fay. Due to undefilled positions. Operating Expenditures 227,239.00 296,985.00 281,307.26 15,877.74 5.28% Fay. Workshops and Meeting $7,489, Printing $2,756, Office Supplies 62,484 and Personal Mileage $2,088 due to less than anticipated activity. Internal Support Expenditures 290,122.00 295,020.00 292,513.08 2,506.92 0.85% Fay. Info Tech Operations 612,464 and Motor pool $827 due to decreased activity; partially offset by unfav. Info Tech Managed Print Svcs ($10,751) due to increased usage. Medical Examiner Personnel Expenditures $ 1,183,781.00 $ 1,167,624.00 $ 1,087,662.56 $ 79,961.44 6.85% $ 3,521,198.00 $ 3,521,198.00 $ 3,465,486.57 $ 55,711.43 1.58% Fay. Due to undefined positions. Operating Expenditures 657,006.00 699,042.00 672,956.97 26,085,03 3.73% Fav. Laboratory Supplies $15,706, Training $8,417, Laboratory Fees $6,116, Office Supplies $2,842, Professional Services $2,819, Equipment Maintenance $2,595, Freight and Express $2,056 and Printing $2,006 due to less than anticipated activity. Partially offset by unfav. Transportation Service ($14,140) and Medical Supplies ($5,460) due to increased use. Internal Support Expenditures 815,459.00 Transfers Out 868,586.00 791,895.41 76,690.59 8.83% Fav. Equipment Rental $58,589 and Information Tech Ops $21,270 due to decreased activity; partially offset by unfav. Insurance Fund ($2,612) due to increased usage. -4.15% Unfav. Metered Postage ($9,490) due to rate increases and Medical Supplies($8,101), Employee Medical Exams ($3,899), Uniforms ($2,791), Employee Rabies Vaccines ($2,680) due to increased usage. Partially offset by fey. Contracted Services $8,453 and Materials and Supplies $3,815 due to less than anticipated activity. $ 4,993,663.00 $ 5,088,826.00 $ 4,930,338.95 $ 168,487.05 3.11% Animal Control Personnel Expenditures $ 2,463,584.00 $ 2,510,334.00 $ 2,466,977.28 $ 43,356.72 1.73% Fay. Due to vacant and undefined positions. Operating Expenditures 280,097.00 379,171.00 394,921.16 (15,750.16) 71
ADOPTED BUDGET - Internal Support Expenditures 1,004,615.00 AMENDED BUDGET 1,120,536.00 COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES PUBLIC SERVICES AMOUNT FY 2018 FAVORABLE ACTUAL (UNFAVORABLE) PERCENT 1,180,405.12 (59,869.12) -5.34% EXPLANATION OF SIGNIFICANT VARIANCES Unfav. Info Tech Ops ($50,879), Telephone Communications ($22,369) and Info Tech Equipment Rental ($15,316) due to increased activity. Partially offset by Motor Pool Fuel Charges $27,665 due to decreased activity. Transfers Out $ 3,748,296.00 $ 4,010,041.00 $ 4,04Z303.56 $ (32,262.56) -0.80% Circuit Court Probation Personnel Expenditures Operating Expenditures 0.00% 54,326.00 54,326.00 40,083.37 14,242.63 26.22% Fay. Office Supplies $6,264, Metered Postage $3,211, Printing $2,763 and Equipment Maintenance $1,130 due to less than anticipated activity. Internal Support Expenditures 584,085.00 594,739.00 583,645.08 11,093.92 1.87% Fay. Info Tech Managed Print Services $6,243 and Info Tech Operations $5,512 due to less than anticipated activity. $ 638,411.00 $ 649,065.00 $ 623,728.45 $ 25,336.55 3.90% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 12,654,144.00 $ 12,610,093.00 1,916,405.00 2,131,826.00 3,466,429.00 3,765,755.00 18,606.00 $ 12,075,946.92 $ 1,997,203.99 3,685,448.13 18,606.00 534,146.08 4.24% 134,622.01 6.31% 80,306.87 2.13% $ 18,036,978.00 $ 18,526,280.00 $ 17,777,205.04 $ 749,074.96 4.04% 72
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,428,170.00 $ 1,447,238.00 $ 1,380,150.12 $ 67,087,88 442,222.00 485,594.00 398,010.71 87,583.29 53,333.00 82,173.00 81,530.10 642.90 4.64% Fay. due to vacancies and underfilled positions. 18.04% Fay. Special Event Supplies $42,968, Printing $13,398, Membership Dues $13,200, Travel and Conferences $12,400, Personal Mileage $9,927, Professional Services $9,642 and Periodicals Books Publ Sub $5,300 due to less than anticipated activity. Partially offset by Unfav. Advertising ($19,528) due to higher than anticipated activity. 0.78% Fay. primarily due to Motor Pool. $ 1,923,725.00 $ 2,015,005.00 $ 1,859,690.93 $ 155,314.07 7.71% Planning and Economic Development Services Personnel Expenditures $ 4,186,824.00 $ 4,167,756.00 $ 3,820,720.86 $ 347,035.14 8.33% Fay, due to vacancies and underfilled positions. Operating Expenditures 1,395,509.00 1,593,069.00 1,236,510.82 455,558.18 25.97% Fay. Professional Services $172,425 due to timing of the NO HAZ and Connected Vehicle Task Force Programs. A carry forward request is included in the Year End Report. Fay. Workshops and Meetings $120,191 and Business Recruitment $56,625 due to lower than anticipated costs subsequent to budget Fay. Printing $55,191, Supplies $27,489, Travel and Conferences $22,288 and Maps $13,998 due to less than anticipated activity. Partially offset by Unfav. Advertising ($12,117) due to higher than anticipated Internal Support Expenditures 855,030.00 955,953.00 934,935.17 21,017.83 2.20% Fay. Info Tech Operations $27,757 and Info Tech Managed Print Services $1,400 due to less than anticipated usage. Offset by Unfav. Telephone Communications ($2,562) and Insurance Fund ($5,578) due to usage. Transfers 75,000.00 75,000.00 $ 6,437,353.00 $ 6,891,778.00 $ 6,067,166.85 $ 824,611.15 11.97% 73
COUNTY OF OAKLAND FY 2018 YEAR END REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL :UNFAVORABLE PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Community and Home Improvement Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 495,018.00 855.10 $ (855.10) 19.98 (19.98) 495,018.00 $ 495,018.00 $ 495,893.08 $ (875-08) Workforce Development Personnel Expenditures $ 25,620.00 $ 25,620.00 $ $ 25,620.00 100.00% Provision for costs not chargeable to Workforce Development grants was not required. Operating Expenditures 65.82 (65.82) Internal Support Expenditures $ 25,620.00 $ 25,620.00 $ 65.82 $ 25,554.18 99.74% $ 5,640,614.00 1,837,731.00 908,363.00 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 5,640,614.00 $ 5,201,726.08 $ 438,887.92 2,178,663.00 1,634,607.33 544,055.67 1,038,126.00 1,016,465.27 21,660.73 570,018.00 570,018,00 7.78% 24.97% 2.09% 0.00% $ 8,386,708.00 $ 9,427,421.00 $ 8,422,816.68 $ 1,004,604.32 10.66% 74
COUNTY OF OAKLAND FY 2018 YEAR END REPORT NON-DEPARTMENTAL EXPENDITURES AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION NON-DEPARTMENT APPROPRIATIONS COUNTY OPERATIONS Insurance Fund Insurance Surety Bonds $ 361,309.00 $ 361,309.00 $ 335,755.35 $ 25,553.65 33,305.00 33,305.00 2,605.00 30,700.00 7.07% Fay. based on actual insurance premiums paid. 92.18% Fay. projection based on actual payments approved by Risk Management. Logos Trademarks Intellect Property 20,000.00 20,000.00 19,810.20 189.80 0.95% Road Commission1Current Drain Assessment 1,450,000,00 1,450,000.00 1,137,079.35 312,920.65 21.58% Fay. County portion of drain assessments for county roads. Road CommissionlTri Party Agreement 100.00 3,065,713.00 1,709,973.00 1,356,740.00 44.24% Fav. due to Tr-party appropriations for road projects not completed yet; a carry forward request is included in the Year-End Report. Interest Expense 0.00% Provisions 30,000.00 30,000.00 30,000.00 100.00% Fay. due to no significant need in FY 2018; line item is budgeted for disaster planning suppfies that benefit all County departments. Transfer to Community Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00 0.00% Total $ 11,515,330.00 $ 14,581,943.00 $ 12,825,838.90 $ 1,756,104.10 12.04% COUNTY BUILDINGS $ 2,652,589.00 $ 1,959,728.00 $ 1,959,589.08 $ 138.92 0.01% STATE AND FEDERAL - COUNTY ASSOCIATIONS Michigan Assoc. of Counties $ 73,000.00 $ 73,000.00 $ 72,811.73 $ 188.27 National Assoc. of Counties 24,100.00 24,100.00 24,047.00 53.00 S.E.M.C.O.G. 500,000.00 500,000.00 471,589.50 28,410.50 Traffic Improvement Association 30,000.00 30,000.00 30,000.00 - Total 627,100.00 $ 627,100.00 $ 598,448.23 $ 28,651.77 0.26% 0.22% 5.68% Fay. due to membership rate less than budget. 0.00% 4.57% SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 72,577.56 $ 227,422.44 75.81% RESERVED FOR TRANSFERS Expenditures Classification and Rate Change Contingency Disaster Recovery Emergency Salaries Grant Match Info Tech Development Juvenile Resentencing $ 298,179.00 300,000.00 300,000.00 500,000.00 1,470,937.00 5,693,874.00 $ 282,775.00 $ 16,018.00 300,000.00 317,033.00 705,058.00 1,319,694.00 1,186,866.00 8,600.00 282,775.00 16,018,00 300,000.00 317,033.00 705,058.00 1,319,694.00 1,186,866.00 8,600.00 Fay. based on timing of grant agreements. Fay. due to pending Supreme Court appeal on Juvenile Resentencing cases; a carry forward request is included in the Year End Report 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% Legislative Expense 8,600.00 75
256,000.00 0.00% 1,141,166.00 67,793.00 67,793.00 100.00% 4,550,000.00 4,920,742.00 4,920,742.29 (0.29) 0.00% 250, 000.00 229,365.00 229,365.00 100.00% $ 15,565,706.00 $ 11,554,563.00 $ 6,366,577.29 $ 5,185,985.71 44.88% $ 477,919.00 $ 1,644,186.00 3,620,676.00 2,238,000.00 1,268,000.00 739,595.00 $ 721,275.16 1,644,186.00 1,644,186.00 3,942,712.00 3,942,712.00 2,235,000.00 2,238,500,00 7,124,902.00 7,212,655.52 18,319,84 (500.00) (87,753.52) 2.48% 0.00% 0.00% -0.02% 0.00% 0.00% -1.23% 1,113,861.00 4,211,324.00 13,410,185.00 1,113,861.00 4,211,324.00 13,410,185.00 5,500,000.00 5,500,000,00 5,500,000,00 1,708,046.00 1,708,046.00 0.00% 0.00% 0.00% 0,00% 0.00% 0.00% 0.00% 0.00% 0.00% -0.17% $ 14,748,781.00 $ 41,632,811.00 9 41,702,744.60 $ (69,933.68) COUNTY OF OAKLAND FY 2018 YEAR END REPORT NON-DEPARTMENTAL EXPENDITURES EXPLANATION Fav, due to Local Road appropriations for projects not completed yet; a carry forwards request is included in the Year End Report. Fay. due to furniture replacements not completed in FY 2018; a carry forward request is included in the Year End Report, Local Road Funding Program Misc. Capital Outlay AMOUNT ADOPTED AMENDED FY 2018 FAVORABLE BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT 1,813,890.00 1,447,835.00 366,055.00 20.18% 791,950.00 386,729.00 386,729.00 100.00% Overtime Reserve Security Reserve Substance Abuse Coord Agency Summer Employees Salary Appropriation Total Transfers to Other Funds Fire Records Management CLEMIS Information Technology Bldg Auth Fac Infras IT Debt Facilities Maintenance and Operations Fringe Benefit Fund Project Work Order Fund Long Term Revolving Fund Building Fund Economic Development Corp BA Animal Ctrl Pet Adopt Debt Imaging System Project HIPAA Compliance Proiect UCC Network Equipment Replacement Project HR - Financial System Replacement Project Domestic Equipment Preparedness Fay. as the amount transferred is based on need. Unfav. due to close out of maintenance projects fully offset in fay. Transfers In revenue. TOTAL NON-DEPT. APPROPRIATIONS $ 45,409,506.00 $ 70,656,145.00 $ 63,527,775.74 $ 7,126,369.26 10.09% TRANSFER TO GENERAL PURPOSE FUNDS Child Care Fund Social Welfare Fund Foster Care 9 23,323,944.00 $ 21,923,150.00 9 16,438,276.49 $ 5,484,873.51 1,000.00 1,000.00 1,000.00 $ 23,324,944.00 $ 21,924,150.00 $ 16,438,276.49 $ 5,485,873.51 25.02% Fay, as the amount transferred is based on need. 100.00% 25.02% TOTAL EXPENDITURES $ 68,734,450.00 $ 92,580,295.00 $ 79,966,052.23 $ 12,614,242.77 13.63% _ 76
FY 2018 BUDGET AMENDMENTS
FY 2018 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. #17285 - 10/1112017
Department of Health and Human Services/Health Division - Funding for the Area Agency on
Aging 1-B - Community Living Program Services
M.R. #17310 - 1110912017
Department of information Technology - Universal Communications and Collaboration Program,
Network Equipment Replacement Project
M.R. #17318 - 11/09/2017
Risk Management and Information Technology - Policy for the Health Insurance Portability and
Accountability Act of 1996 (HIPAA) as Amended by the HITECH Act of the American Recovery
and Reinvestment Act of 2009 and HIPAA Compliance Project
$ 454,982,525.00
$ 600,000.00
$ 4,211,324.00
$ 1,113,861.00
M.R. #17325 - 12/07/2017
Management & Budget Fiscal Year 2017 Year-End Report and Budget Amendments
Encumbrances
Carry Forwards
Adjustments to Circuit Court
Adjustments to Children's Village Child Care Fund
Adjustments to Water Resource Commissioner
$ 192,145.21
$ 4,847,541.00
$ 130,500.00
400,00
$ 31,520.00 $ 5,202,106.21
M.R. #17336 - 1210712017
Department of Facilities Management and Sheriffs Office - Amendment to the Lease Agreement
with 2470 Elizabeth Lake Road, LLC
M.R. #17337 -12107/2017
Public Services/Animal Control - Modifications of Rates and Positions
M.R. #17340 - 12/07/2017
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter
Township of Commerce 2017-2018
M.R. #17341 - 12/07/2017
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter
Township of Highland 2017-2018
M.R. #17342 - 12/0712017
Sheriffs Office - Contract Amendment #2 for Law Enforcement Services in the Charter
Township of Orion 2017-2018
#17343 - 12/07/2017
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the Charter
Township of Oxford 2017-2018
MR. #17344 - 12107/2017
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in the City of
Rochester Hills 2017-2018
M.R. 418002 - 01/17/2018
Department of Health and Human Services/Children's Village Division — Oakland County Interlocal
Agreement Between Oakland County and the Oakland Community Health Network for Psychiatric
Services for Oakland County Children's Village
4,990.00
$ 173,111.00
$ 320,416.00
130,924.00
$ 150,437.00
$ 130,924.00
$ 237,811.00
75,000 00
M. R. - 02101/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18010 - City of Troy $ 249,266.00
M.R. #18011 - City of Rochester Hills $ 160,578.00
$ 409,844.00
77
FY 2018 BUDGET AMENDMENTS
M.R. #18048 - 02/2112018
Board of Commissioners - Sponsorship of the 2018 International Bocce Tournament at the Palazzo
Di Bocce
M.R. - 02121/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18049 - Charter Township of Springfield
M.R. #18050 - 02/21/2018
Board of Commissioners - Funding Support for Haven's Conference for Domestic Abuse Professionals
M.R. #18053 -02/2112018
Board of Commissioners - Tr-Party Program — Additional Appropriation #2 for Charter Township
of Oxford — Project No. 53331
M.R. #18021 - 0212112018
Sheriff's Office-Establishment of Dispatch Services Contract Rates April 1, 2018 through March 31, 2021
M.R. #18059 - 03/08/2018
Facilities Management/Facilities Planning & Engineering / Sheriff's Office —Additional Priority 2 Building
Security Enhancement and Priority 3 Building Security Enhancement Projects
12,000.00
37,000.00
4,000.00
36,606.00
153,707.00
$ 4,692,766.00
M.R. #18081 - 03/21/2018
Corporation Counsel/Risk Management — Matter Management System and Access Database Replacement Project $ 100,000.00
MR. #18082 - 03121/2018
Facilities Management/Facilities Planning & Engineering/Probate Courtroom Ingress/Egress Flow Enhancements $ 164,136.00
Project
M.R. #18083 - 03/21/2018
Management & Budget FY 2018 First Quarter Report
Adjustments to Sheriffs Office
Adjustments to Children's Village Child Care Fund
Adjustments to Economic Development and Community Affairs
Adjustments to Non-Departmental
$ 59,015.00
813.00
$ 41,000.00
$ 1,708,046.00 $ 1,808,874.00
M.R. #18088 - 04/19/2018
Health and Human Services — Homeland Security Division — Emergency Operations Center and Incident
Management Software
MR. #18098 - 04119/2018
Sheriffs Office — 2018 Michigan Medical Marihuana Operation and Oversight—Grant Acceptance
M.R. - 05/02/2018
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of Fund Balance)
M.R. #18108 - City of South Lyon $ 25,349.00
M.R. #18110 - City of Farmington Hills $ 158,350.00
M.R. #18111 - Village of Bingham Farms $ 7,202.00
M.R. #18115 - City of Madison Heights $ 59,328.00
M.R. #18116- City of Huntington Woods $ 11,468.00
M.R. #18117 - City of Ferndale $ 83,040.00
M.R. #18119 - City of Keego Harbor $ 5,939.00
M.R. #18121 - City of Orchard Lake Village $ 6,604.00
M.R. #18122 - City of Sylvan Lake $ 5,157.00
M.R. #18123 - City of Troy $ 169,928.00
M.R. #18125 - City of Rochester Hills $ 136,625.00
M.R. #18128 - City of the Village of Clarkston $ 2,881.00
M.R. #18130 - Village of Ortonville $ 4,699.00
KR. #18131 -Village of Leonard $ 2,215.00
M.R. #18134 - City of Bloomfield Hills $ 16,569.00
65,000.00
65,805.00
$ 695,354.00
18
FY 2018 BUDGET AMENDMENTS
M.R. - 05102/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18109 - Charter Township of Milford
M.R. #18112 - Village of Beverly Hills
MR. #18114 - Township of Holly
MR. #18118 - City of Orchard Lake Village
M.R. #18120 - Charter Township of West Bloomfield
M.R. #18126 - Charter Township of White Lake
M.R. #18129 - City of Royal Oak
M.R. #18132 Township of Addison
M.R. #18135 - Charter Township of Bloomfield
M.R. #18136 - Charter Township of Bloomfield
MR. #18137 - Charter Township of Bloomfield
M.R. #18139 - 0510212018
Board of Commissioners - School Drinking Water Station Program 2018 Appropriation
M.R. #18101 - 05/0212018
Sheriffs Office — Use of Forfeited Funds
M.R. - 05/17/2018
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of Fund Balance)
50,000.00
30,762.00
25,000.00
68,354.00
20,000.00
58,847.00
40,000.00
19,667.00
73,334.00
83,334.00
37,333.00
$ 506,621.00
$ 509,316.00
77,500.00
M.R. #18151 - City of Auburn Hills
$ 46,934.00
M.R. #18152 - City of Berkley
$ 24,110.00
M.R. #18153 - City of Clawson
$ 19,646.00
M.R. #18154 - City of Farmington
$ 18,325.00
M.R. #18155 - City of Hazel Park
$ 30,209.00
M.R. #18156 - City of Lathrup Village
$ 14,035.00
M.R. #18157 - City of Novi
$ 244,897.00
MR. #18158 - City of Oak Park
$ 96,863.00
M.R. #18159 - City of Pleasant Ridge
8,865.00
M.R. #18160 - City of Rochester
$ 22,681.00
M.R. #18162 - City of Walled Lake
$ 13,556.00
M.R. #18163 - City of Wixom
$ 29,566.00
M.R. #18164 - Village of Beverly Hills
$ 16,801.00
M.R. #18165 Village of Holly
$ 12,106.00
M.R. #18167 Village of Milford
$ 13,163.00
M.R. #18168 - Village of Wolverine Lake
7,509.00
$ 619,266.00
M.R. - 05/17/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18203 - City of Lake Angelus
M.R. #18244 - Charter Township of Highland
M.R. #18205 - City of Troy
M.R. #18217 -05/17/2018
Sheriffs Office — Revised Fire Dispatch Service Agreement with the Township of Groveland,
April 1, 2018- March 31, 2021
22,000.00
39,613.00
155,922.00
$ 217,535.00
(3,988.00)
M.R. -06113/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18222 - Charter Township of Commerce $ 45,833.00
MR. #18223 - Charter Township of Commerce $ 37,500.00
M.R. #18224 - Charter Township of West Bloomfield $$ 4320;012040..0000
M.R. #18228 - Charter Township of Oakland $ 155,457.00
79
FY 2018 BUDGET AMENDMENTS
M.R. - 06/1312018
Board of Commissioners - Pilot Local Road Improvement Program (Planned Use of Fund Balance)
M.R. #18225 - City of Pontiac
M.R. #18236 - 06/13/2018
Corporation Counsel/Risk Management - Matter Management System and Access Database
Replacement Project - Project Amendment
$ 133,215.00
37,036.00
M.R. #18236 - 03/21/2018
Management & Budget FY 2018 Second Quarter Report
Adjustments to Sheriffs Office
Adjustments to Facilities Managmement
Adjustments to Public Services - Veterans Services
Adjustments to Public Services - Animal Control
Adjustments to Economic Development and Community Affairs
$ 49,907.00
$ 17,000.00
4,565,00
$ 19,524.00
$ 24,872.00
$ 115,868.00
M.R. - 07/19/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18245 - City of Auburn Hills $ 24,000.00
M.R. #18247 - Charter Township of Royal Oak $ 13,335.00
37,335.00
M.R. #18248 - 07/19/2018
Board of Commissioners - Funding Support for the Dr. Martin Luther King Jr. Task Force, Inc -
Freedom Ride 2018
M.R. #18252 - 07/19/2018
Department of Management and Budget/Human Resources Department/County Executive -
Compliance Office - Financial and Human Capital Management System Replacement Project
M.R. #18257 - 07/19/2018
Department of Health and Human Services/Children's Village Division - Waterford School
District Interlocal Agreement, July 1, 2018- June 30, 2023
M.R. #18259 - 07/19/2018
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services for the Oakland
County Parks and Recreation Commission 2017-2018
M.R. #18261 - 07/19/2018
Sheriffs Office - 2018 High Intensity Drug Trafficking Areas (HIDTA) - Grant Acceptance
M.R. #18262 - 07/1912018
Department of Health and Human Services/Health Division - Adjustments to the Health
Division Fee Schedule and Position Changes
M.R. #18250 - 08/09/2018
Board of Commissioners - Sponsorship of 2018 Arts, Beats and Eats Festival
M.R. 08109/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18270 - Township of Novi
M.R. #18271 - Charter Township of Waterford
M.R. #18275 - City of Pontiac
M.R. #18276 - City of Auburn Hills
M.R. #18279 - City of Oak Park
M.R. #18280 - Township of Groveland
M.R. #18287 - Charter Township of Orion
10,000.00
$ 13,369,001.00
(24,407.00)
35,736.00
$ 130,000.00
23,034.00
10,000.00
304.00
30,000.00
16,667.00
38,667.00
47,245.00
56,657.00
142,819.00
$ 332,359.00
80
FY 2018 BUDGET AMENDMENTS
M.R. #18264 - 08/09/2018
Sheriffs Office - Contract Amendment #3 for Law Enforcement Services in the Charter
Township of Orion 2017-2018
M.R. #18266 - 08/09/2018
Public Services Department/MSU Extension - Modification of a Professional and Educational
Services Contract
M.R. #18294 - 08/09/2018
Sheriffs Office - Contract Amendment #1 for Law Enforcement Services in Lyon Township
M.R. #18299 - 08/2212018
Department of Information Technology CLEMIS Fire Records Management Program Phase II
M.R. #18295 - 08/22/2018
Board of Commissioners - Designation of the Bicentennial Year and Establishment of the
Oakland County Bicentennial Executive Committee and Advisory Board
M.R. #18303 - 08/22/2018
Facilities Management - Lease Rate Increase for 52-4 Troy District Court
M.R. #18300 - 08/22/2018
Sheriffs Office - Video Storage Area Network Upgrade Project
M.R. #18312 - 09/05/2018
Sheriffs Office - Marine Patrol Services Agreement with the Charter Township of Brandon
2018
24,373.00
$ (21,066.00)
57,085.00
$ 250,000.00
10,000.00
11,421.00
$ 120,000.00
1,369.00
M.R. - 09127/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18319- Charter Township of Independence $ 326,807.00
M.R. #18320 - Charter Township of West Bloomfield $ 16,256.00
$ 343,063.00
M.R. #18322 - 09/27/2018
Management & Budget FY 2018 Third Quarter Report
Adjustments to Sheriffs Office
Adjustments to Children's Village Child Care Fund
Adjustments to Economic Development and Community Affairs
Adjustments to Non-Departmental
$ 92,411.00
256.00
$ 70,000.00
$ 11,676.00
$ 174,343.00
M.R. -10110/2018
Board of Commissioners - Tr-Party Road Improvement Program (Planned Use of Fund Balance)
M.R. #18342 - Charter Township of Commerce $ 13,265.00
M.R. #18343 - Charter Township of Commerce $ 11,625.00
24,890.00
M.R. #18xxx - 12/06/2018
M & B FY 2018 Year End Report
Adjustments to Probate Court
Adjustments to Sheriffs Office
Adjustments to Water Resources Commissioner
Adjustments to Children's Village Child Care Fund
Adjustments to Circuit Court Child Care Fund
Adjustments to Facilities Management
Adjustments to Non-Departmental
$ 110,000.00
$ 2,230,061.00
$ 243,000.00
$ 90,181.00
$ 172,500.00
$ 53,200.00
$ (181,196.00)
2,717,746.00
TOTAL AMENDED BUDGET AS OF 09/30/2018 $ 495,582,640.21
81
COUNTY OF OAKLAND FY 2018 YEAR END REPORT ENTERPRISE FUND TREASURERS OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2018 ACTUAL VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DELINQUENT TAX REVOLVING FUND 51600 $14,105,837,56 REVENUES Charges for Services Other Revenues Total Revenues $13,312,900.00 $13,312,900.00 1,470,000.00 1,470,000.00 $14,782,900.00 $14,782,900.00 -9.21% Unfav. Interest on Delinquent Taxes ($1,274,872) and Interest and Penalty ($143,232) due to lower number of delinquent parcels turned over to County Treasurer; partially offset by favorable Collection Fees $191,684 due to increased activity. 37.36% Fay. Income from Investments $529,113 due to investment base and market rate adjustments. Also, favorable Prior Years Adjustments $20,344 due to interest charges on older delinquencies. $12,086,380.23 ($1,226,519.77) 2,019,457,33 549,457.33 (6677,062.44) -4.58% OPERATING EXPENSES Personnel Expenditures Operating Expenditures $ 211,894.00 699,303.00 $ 211,894.00 $ 195,094.85 699,303.00 298,929.85 16,799.15 400,373.15 7.93% Fay. Salaries and Fringe Benefits based on actual activity. 57.26% Fay. Info Tech Development $400,000 due timing of the Tax Management system. Also, favorable Indirect Costs $26,934 due to actual charges determined after budget finalization; Professional Services $15,550, Legal Services $7,500 and Professional Services-Financial Consultant $5,000 due to less than anticipated activity. Partially offset by unfavorable Discount on Bonds ($52,500). (302,777.78) -131.29% Unfav, due to higher than anticipated short term interest rates on borrowing. Ending FY 2018 Designated Net Positions'*: NP-UnRes - Designated - Debt Service NP-UnRes - Designated - Deling Taxes Receivable NP-UnRes - Designated - Collection Fees Undesignated - Net Position Total Net Position - Ending Interest Expense Transfer Out to Other Funds: General Fund - Collection Fees GF - Non-Departmental Work Release Facility Refunding Debt Svc Office Bldg Renovation Refunding Debt Svc 52-3 District Court Refunding Debt Svc Total Transfer Out to Other Funds Total Operating Expenses REVENUE OVER (UNDER) EXPENDITURES* Total Net Position - Beginning Total Net Position - Ending 230,625.00 2,600,000.00 6,000,000.00 1,587,500.00 1,866,700.00 1.301,800.00 13,356.000.00 $ 14,497,822_00 $285,078.00 230,625.00 2,600,000.00 6,000,000.00 1,587,500.00 1,866,700.00 1,301,800.00 $ 13,356,000.00 $ 14,497,822.00 $285,078.00 533,402.75 2,906,816.81 6,000,000.00 1,587,500.00 1,866,400.01 1,301,800.00 $ 13 662,516.82 $ 14,689,944.30 ($584,106.74) $197,362,617.65 $196,778,510.91 $67,790,123,00 123,346,879.52 5,641,505.39 $0.00 $196.778.510,91 (306,816.81) 299,99 $ (306,516.82) $ (192,122.30) (.$869,184.74) -11.80% 0.00% 0.00% 0.02% 0.00% -2_29% -1.33% Unfav. due to collections were more than anticipated. * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. ** Please note the designated equity amounts are adjusted at year-end only 82
DELINQUENT PERSONAL PROPERTY TAX (61600) COUNTY OF OAKLAND FY 2018 YEAR END REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES P..1,...........•••n•••n•••n••n••nnnnnnn -•n•nn•••n••n•nnn•••••n••n•.e OPERATING REVENUE OPERATING EXPENSE NET OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFERS OUT TOTAL NET INCOME (LOSS)* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 53.29% - Fav. Administration Fee $216,671 due to increased collection activity; partially offset by unfavorable Reimbursement Salaries ($2,300) due to less than anticipated activity. 18.40% - Fay. Controllable Personnel $125,365 due to vacant and underfilled positions. Favorable Motor Pool Fuel Charges $2,596, Motor Pool Leased Vehicles $1,698 and Metered Postage $1,025 due to less use. Partially offset by unfavorable Indirect Cost ($28,978) due to actual charges developed after budget finalization. Also, unfavorable Professional Services ($15,315) due to increased activity, -150.55% $402,300.00 485,365.00 ($83,065.00) $402,300.00 485,365.00 ($83,065.00) $616,671.01 396,049.76 $220,621.25 $214,371.01 $89,315.24 $125,055.77 ($82.565.00) ($82,565.00) $ 227,798.86 $131,733.38 ($82,565.00) ($82,565,00) $227,798.86 403,915.82 $631,714.68 $131,733.38 500.00 500.00 7,177.61 $6,677.61 1335.52% Fay. Income from Investments due to investment base and market rate adjustments. *Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 83
COUNTY OF OAKLAND FY 2018 YEAR-END REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE $ 10,596,390.00 $ 10,778,876.00 $ 10,305,166.23 $ (473,709.77) -4.39% Unfay. Rental Units or Events ($343,211), Greens Fees ($216,559), Entrance Fees Gen Admission ($155,085), Commission Food Services ($98,227), Special Contracts ($72,911), Rental Facilities ($61,282) due to lower than expected demand. Unfav. Water Feature Ride ($37,821) due to maintenance issues and Rental Golf Carts ($28,969) and Fees Day Use ($23,187) due to downturn related to weather conditions, Rental Equipment ($10,767) due to fewer rentals. Fay. Fees Camping $178,407 due to continued increased demand and favorable camping weather conditions. Fay. Reimb Contracts $163,139, Sales Retail $156,161, Commission Contracts $23,390 the result of better than expected business activity. Fav. Reimb 3rd Party $20,606 from Farm Bureau Insurance, Maintenance Contracts $14,994, Refunds Miscellaneous $12,229 from Pepsi rebates, Gordon Foods rebates, Mini Melts rebates, Acushnet (Titieist) rebates and fertilizer rebates. OPERATING EXPENSE $ 26,455,766.00 $ 27,263,598,00 $ 26,953,305.22 $ 310,292.78 1.14% Fay. Total Controllable Operating of $366,151 includes fay. Grounds Maintenance $157,136, Contracted Services $140,267, General Program Administration $128,673, Natural Gas $31,214, Expendable Equipment $24,283, Software Support Maintenance $20,755, Recreation Supplies $19,289, Electrical Service $15,320, Office Supplies $15,304 based on actual usage and continued staff efforts to reduce operating expenses. Unfav. Retirement ($193,000) resulting from an increased activity of 17.5% from previous fiscal year, a budget amendment is recommended. Unfav. Building Maintenance Charges ($42,387) Water and Sewer Charges ($35,559), Charge Card Fee ($32,827), Public information ($31,428), Equipment Maintenance ($28,899), Advertising ($17,810), Licenses and Permits ($13,044) based on activity. Unfav. Merchandise ($29,650) based on final cost of goods sold. Unfav. Depreciation ($73,822) due to increased prolect closures. Fay. internal Services of $17,362 includes: Insurance Fund $43,829, Motor Pool $36,021, Motor Pool Fuel Charges $20,099 and Building Space Allocation $11,182 from actual usage and continued staff efforts to reduce operating expenses. Partially offset by unfav. Info Tech Development ($40,289), Info Tech Operations ($38,674) and Maintenance Dept Charges ($27,365), related to an increase in usage. 84
COUNTY OF OAKLAND FY 2018 YEAR-END REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 201S VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET OPERATING INCOME (LOSS) $ (15,859,376,00) $ (16,484,722.00) $ (16,648,138.99) $ (163,416.99) -0.99% NON-OPERATING REVENUE (EXPENSE) $ 14,294,200.00 $ 14,712,035,00 $ 14,216,423.36 $ (496,611.64) -3.37% Unfav. Property Tax Levy (5628,568) based on actual collections. Partially offset by fay. Investment Income $67,933 due to actual rate of return, accrued interest and market value adjustments. Fay. Gain on Exchange of Asset $21,025. Fey. Capital Contributions $39,920 includes Michigan Department of Natural Resource contribution for Groveland Oaks Fishing Dock capital improvement project. TOTAL INCOME BEFORE TRANSFERS $ (1,565,176.00) $ (1,772,667.00) $ (2,431,715.63) $ (659,028.63) -37.15% TRANSFERS IN CAPITAL IMPROVEMENT PROGRAM $ TOTAL NET INCOME (LOSS)* $ (1,565,176.001 $ (1,772,687.00) $ J2,431,715.63) $ J859,028.63) TOTAL NET ASSETS - BEGINNING 91,318,493.38 TOTAL NET ASSETS - ENDING 88,886,777.75 85
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside $43,945,705.00 $44,232,283.00 $41,187,074.29 ($3,045,208.71) -6.68% Unfav - Reimbursement Salaries ($3,050,796) due to unallocated payroll charges for turnover and vacant positions offset in Salaries and Fringes. Unfav - Vehicle Rental ($271,576) due to over estimate of billable vehicles hours. Unfav - Maintenance Contracts ($91,000) due to an adjustment in the Supervisory Control and Data Acquisition (SCADA) maintenance allocation rate to be more in line with actual expenditures. Unfav - Equipment Rental ($38,040) due to over estimate of billable equipment hours. Unfav - Rebilled Charges ($17,247) due to decrease in rebills, offset by favorable expenses pertaining to repair work. Fay - Reimbursement General $365,375 a result of increased allocation base allocated to special revenue and proprietary funds. Fay - Reimbursement Building Space Cost $58,375 due to a rate adjustment for the maintenance and operations of the Dixie Highway Building. Outside 181,000.00 181,000.00 342,615.46 $161,615.46 89.29% Fav - External Rebilled Charges Revenue $161,615 revenue is determined by a increase in rebillable repair jobs, offset by unfavorable expenses pertaining to the repair jobs. Total Revenue -8.49% 44,129,705.00 44,413,283.00 41,529,689.75 (2,883,593.25) OPERATING EXPENSES $44,224,020.00 $44,398,236.00 $38,363,335.91 $6,034,900,09 13.59% Fay - Salaries and Fringes $5,178,620 due to turnover and vacant positions. Fay - Depreciation $510,287 primarily due to change in implementation date to FY 2020 for the Supervisory Control and Data Acquisition (SCADA) system common to all project. Fay - Contracted Services $465,994 due to a decrease in repair work for Supervisory Control and Data Acquisition (SCADA) system_ Fay - Motor Pool Charges $194,285 budget not set to actual historical usage. Fay - Indirect Cost $93,724 due to a roll forward credit reducing the expense. Fay - Maintenance Contract $25,677 the result that the budget needs to be redeveloped for future SCADA maintenance charges. Fay - Protective Clothing and Equipment $6,111 due to decreased spending for replacement and maintenance on gas detectors. 86
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUND WATER RESOURCES COMMISSIONER ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $103,968.09 Fav - Computer Supplies $16,115, Expendable Equipment Expense $25,118, Small Tools $24,682, Shop Supplies $7,659, Maintenance Supplies $3,006 and Office Supplies $2,903 due to actual spending being less than anticipated budget. Unfav - Info Tech Operations ($211,389) and Info Tech Development ($210,986) due to continued implementation costs for Supervisory Control and Data Acquisition (SCADA) system common to all project, offset by favorable charges for Services Revenue. Unfav - Material and Supplies ($112,539) the result that the budget needs to be updated for these items being tracked through Collaborative Asset Management System (CAMS). Unfav - Drain Equipment Labor ($35,532) and Drain Equipment ($27,239) due to a under estimated budget for rebill projects. Unfav - Travel and Conference ($17,641) due to conferences on Capital Asset Management Plan (CAMP) for development of an asset water management program. Unfav - Maintenance Department Charges ($3,836) a result of labor charges from Facilities Maintenance and Operations for repair work at the Dixie Highway Building. Unfav Insurance Fund ($15,838), Equipment Repair Motor Vehicle ($9,211), Telephone Communications ($7,598) and Equipment Maintenance ($6,822) the result of actual spending being more than anticipated budget. 136.44% Fav - Income from Investment $88,279 the result of fund earning a return due to a positive cash balance. Fav - Gain on Sale of Vehicles $17,900 the result of sales for these items at county auction being more than anticipated budget. Unfav - Gain on Sale of Equipment ($6,000) the result of sales for these items at county auction being less than anticipated budget. NET INCOME (LOSS) BEFORE ($94,312.00) $15,047.00 $3,166,353.84 NON-OPERATING REVENUE/(EXPENSE) $251,427.00 $76,200.00 $180,168.09 $3,151,306,84 20943.09% TRANSFER IN 318,236.00 296,181.76 (22,054.24) -5.93% Unfav - Transfer In ($22,054) due to the actual transfer amount of the two Pontiac owned vehicles being less than the budgeted amount. TRANSFERS (OUT) 157,115,00 409,483.00 386,983.00 22,500,00 5.49% Fay - Transfer Out $22,500 due to the actual transfer amount of the seven vehicles being less than the budgeted amount. NET REVENUES OVER (UNDER) $0.00 $0.00 $3,255,720.69 $3,255,720.69 EXPENSES TOTAL NET POSITION - BEGINNING 18,375,650.10 TOTAL NET POSITION - ENDING $21,631,370.79 87
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2016 VARIANCE BUDGET BUDGET ACTUAL FAVAUNEAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 'LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 10,211.00 $ 10,211.00 $ 641,105.61 $ 630,894.51 6176.58% - Fay, due to refunds received for prior year expenses and litigation settlements, namely the Middlebett Tunnel Project settlement. Inside Revenue 3,629,579.00 3,629,579.00 3,229,511.16 (400,067.84) -11.02% - Unfav. due to rebills to department lower based on actual premiums paid, offset by favorable expense. Total Operating Revenue $ 3,639,790.00 $ 3,639,790.00 $ 3,870,616.77 $ 230,826,77 6.34% OPERATING EXPENSE $ 3,641,668.00 $ 3,641,668.00 $ 3,236,991.00 $ 402,677.00 11.06% - Fay. insurance $387,222 due to actual premiums less than expected due to insurance fluctuations, partially offset by unfavorable revenue. Salaries $62,200 and Fringe Benefits $90,176 due to vacant position and one employee retirement. Motor Pool $7,668 due to vehicle being fully depreciated, Medical Exams $3,547 and Personal Mileage 52,446 due to lower than anticipated use. Unfav. Medical Supplies ($84,778) for additional Stop the Bleed kits purchased and placed in all Automated External Defibrillator (AED) cabinets as well as supplies purchased to extend the useful life of current Automated External Defibrillators (AEDs) that are being discontinued. Indirect Cost ($42,622) due to actual charges determined after budget -finalization. Professional Services ($15,339) due to increase in services for maintenance of AEDs. Expendable Equipment ($14,057) for additional AEDs requests and Info Tech - Operations ($2,859) ikie to more than anticipated use. CLAIMS PAID 1,253,279.00 1,253,279.00 2,566,459.20 (1,333,180.20) -106.313% - Unfav. due to timing and claims amounts more than anticipated with budget TOTAL OPERATING EXPENSES $ 4,694,947.00 $ 4,894,947.00 $ 5,825,450.20 $ (930,503.20) -19.01% OPERATING INCOME (LOSS) (1,255,157.00) (1,255,157.00) (1,954,833.43) (699,576.43) 55.74% NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 139,362.12 (10,637.88) -7.09% - Unfav. due to lower than expected available cash balance. NET REVENUES OVERJ(UNDER) EXPENSES _$ (1,105,157.00) $ (1,105,157.00) (1815,471.31) $ (710,314.31) 64.27% TOTAL NET ASSETS - BEGINNING 6,644.395.52 TOTAL NET ASSETS - ENDING 4,828,924.21 88
457,000 16,300,000 37,015,000 10,171,000 3,145,000 188,500 3,203,000 457,000 16,300,000 37,015,000 10,171,000 3,145,000 188,500 3,203,000 COUNTY OF OAKLAND FY2018 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED BUDGET BUDGET FY2018 ACTUAL VARIANCE FAVAUNFAV) PERCENT 'FRINGE BENEFITS FUND 67800 EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT RETIREMENT ADMINISTRATION RETIREMENT ADMINISTRATION - PTNE DEFERRED COMPENSATION-MATCH DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PTNE EMPLOYEE IN-SERVICE TRAINING 1,200,300 EMPLOYEE BENEFITS UNIT 1,536,300 EMPLOYEE RECOGNITION FLEX BENEFIT PLAN 90,000 WELLNESS UNIT 610,000 FRINGE BENEFITS 114,600 TUITION REIMBURSEMENT 460,000 RETIREMENT HEALTH SAVINGS 3,570,000 GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE INSURANCE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION 3,122,700 UNEMPLOYMENT COMPENSATION 400,000 INVESTMENT INCOME 279,900 EXT - DENTAL INSURANCE 15,000 EXT - FLEX BEN ARREARAGES EXT - FLEX BEN DENTAL INSURANCE 120,000 EXT - FLEX BEN LIFE INSURANCE 435,000 EXT - FLEX BEN MEDICAL - EMPLOYEE 5,200,000 EXT - FLEX BEN VISION INSURANCE 120,000 EXT - FORFEITURE OF DEPOSITS & DC PLAN - EXT - LITIGATION SETTLEMENTS - EXT - MEDICAL INSURANCE 150,000 EXT - OTHER REVENUE - ICMA REBATES 10,000 EXT - PRESCRIPTION DRUG REBATES 950,000 EXT - RETIREE PRESCRIPTION DRUG REBAT - DCT - TRAINING & WELLNESS - EXT - VISION INSURANCE 1,500 PRIOR YEARS ADJUSTMENTS 35,129,139.73 3,433,557.57 280,765.29 1,518,587.06 1,240,166.15 1,898,754.85 329,506.79 91,065.22 610,000 628,688.72 114,600 117,067.44 460,000 476,912.64 3,570,000 3,435,699.21 464,295.00 17,707,194.78 36,572,705.08 10,315,533.11 3,735,708.05 345,645,93 3,251,089.86 3,122,700 3,707,429,96 400,000 398,510.22 279,900 899,098.03 15,000 11,459.01 8,926.24 120,000 129,798.50 435,000 446,080.32 5,200,000 5,251,652.76 120,000 130,907,84 40,063.73 302.48 180,000 166,708.65 10,000 950,000 1,498,352.74 1,898,833.21 22380.00 1,500 876.20 11,407,17 1,126,639.73 3.31% - Fay. due to actual revenue more than budget projections. 108,657.57 3.27% - Fay. due to actual revenue more than budget projections. 40,765.29 16.99% Fay, due to actual revenue more than budget projections. 118,587.06 8.47% - Pay, due to actual revenue more than budget projections. Offset by unfavorable Deferred Compensation-County Payments expense. 252,542.91 1.34% - Fay. due to actual revenue more than budget projections - increase in new hires who participate in the Defined Contribution Plan. 4,459.01 1.94% - Fay, due an increase in PTNE's who participate in the Defined Contribution Plan - PTNE program. Offset by unfav. Defined Contribution Plan - PTNE expense. 39,866.15 3.32% - Fay. due to actual revenue more than budget projections. 62,454.85 3.40% - Fay, due to actual revenue more than budget projections. 12,706.79 4.01% - Fav. due to actual revenue more than budget projections. 1,065.22 1.18% - Fay, due to actual revenue more than budget projections. 18,688.72 3.06% - Fay, due to actual revenue more than budget projections. 2,467,44 2.15% - Fay. due to actual revenue more than budget projections. 16,912.64 3.68% - Fay. due to actual revenue more than budget projections. (134,300.79) -3.76% - Unfav. due to lower number of new employees than projected in the Retirement Health Savings Program. Offset by favorable Retirement Health Savings expense. 7,298.00 1.60% - Fay. due to an increase in participants through The Hartford Insurance program. Partially offset by unfavorable Group Life Insurance expense. 1,407,194.78 8.63% - Fay. due to actual revenue more than budget projections - an increase in new hires. Offset by unfavorable Social Security expense. (442,294.92) -1.19% - Unfav, due to actual medical revenue less than budget projections. Offset by favorable Medical Insurance expense. 144,533.11 1.42% - Fay. due to actual revenue more than budget projections, 590,708.05 18.78% - Fay, due to actual revenue more than budget projections. 157,145.93 53.37% - Fay, due to actual revenue more than budget projections. 48,089.86 1.50% - Fay, due to higher number of filled full time eligible positions, with less vacancies. Partially offset by unfavorable Disability Insurance expense. 584,729.96 18.73% - Fay. due to actual revenue more than budget projections. (1,489.75) -0.37% - Unfav. due to actual revenue less than budget projections. 619,198.03 221.22% - Fay. due to actual revenue more than budget projections. (3,540.99) -23.61% - Unfav. due to actual revenue less than budget projections. 8,926.24 0.00% - Fay, due to post tax benefit arrearages due from County employees for benefits. 9,798.50 8.17% - Fay, due to actual revenue more than budget projections. 11,080,32 2.55% - Fay. due to actual revenue more than budget projections. 51,652.76 0.99% - Fav. due to actual revenue more than budget projections. 10,907.84 9.09% - Fay. due to actual revenue more than budget projections. 40,063.73 0.00% - Fav. due to actual revenue more than budget projections. 302.48 0.00% (13,291.35) -7.38% - Unfav. due to actual revenue less than budget projections. (10,000.00) -100.00% - Unfav. due to actual revenue less than budget projections. 548,352.74 57.72% - Fay. due to actual revenue more than budget projections, 1,898,833.21 - Fay. due to actual revenue more than budget projections. 22,350.00 0.00% - Fay. due to actual revenue more than budget projections. (623.80) -41,59% 11,407.17 0.00% Fay. due to actual revenue more than budget projections. 89 34,002,500 34,002,500 3,324,900 3,324,900 240,000 240,000 1,400,000 1,400,000 18,900,000 18,900,000 19,152,542.91 230,000 230,000 234,459.01 1,200,300 1,536,300 316,800 316,800 90,000
3,664.98 3,664.98 - Fav. due to payment from vendor for missed performance guarantee, training fund, and office supplies refund for prior year expenditures. 147,609,000 147,609,000 154,985,539.44 7,376,539.44 5.00% 3,145,860.54 6.97% - Fay. Sick and Annual Leave Cash-Out $295,094 due to less than anticipated participation in the annual leave buy back program and less than anticipated cash-outs for employees who have retired, Monitoring Services $117,500 due to new vendor with lower contract rates, and Personnel $26,632 due to a vacant position. Partially offset by unfav. Legal Services ($209,233) due to legal issues regarding DB plan, 401(a) plan and 457(b) plan. 1,400,000 1,400,000 1,518,566.99 (116,586.99) -8.47% - Unfav. due to higher than expected employee participation in the Deferred Comp - County Payments (Match) program. Offset by favorable Deferred Compensation - Match revenue. 18,900,000 18,900,000 19,152,542.82 (252,542.82) -1.34% - Unfav. due to actual costs more than budget projection - increase in new hires who participate in the defined contribution plan. 230,000 230,000 234,461.53 (4,461.53) -1.94% - Unfav. due an increase in PTNE's who participate in the Defined Contribution Plan PTNE program. Offset by fay. Defined Contribution Plan - PTNE revenue. 550,300 850,300 831,573.06 18,726.94 2.20% - Fay. due to fewer costs associated with the employee in-service training program. 350,000 350,000 270,236.49 79,763.51 22.79% - Fay, due to fewer costs associated with the employee in-service training info tech program. 366,600 366,600 347,708.86 18,891.14 6.15% - Fay. Telephone $5,016 due to phone charges being distributed tc various Fringe Benefit departments, Personnel $4,478 due to part time position hours worked and Retirement lower than budget projections, Travel and Conference $4,132 due to less than expected travel costs, and Office Supplies $4,039 due to lower than expected supply purchases. REFUND PRIOR YEARS EXPENDITURE TOTAL REVENUE OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINC. RETIREES MEDICAL VEBA DEBT INT/AGING RETIREMENT ADMINISTRATION DEFERRED COMP-COUNTY PMTS (MATCH) DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PINE EMPLOYEE IN-SERVICE TRAINING IN-SERVICE TRAINING - INFO TECH BENEFITS ADMINISTRATION 53.00 235739.46 10,132,447.00 0.00% , EMPLOYEE BENEFITS UNIT 1,653,000 1,653,000 934,178.56 715,521.44 4.3.49% - Fay. Sick and Annual Leave Cash-Out $650,00G due to actuals being reported within Retirement Administration department, Professional Services $39,103 due to lower than expected professional service charges, Personnel 612,875 due to one employee retirement and Retirement lower than budget projections, and Printing $9,467 due to lower than expected print costs. 23,870,000 10,132,500 3,381,600 10,132,500 3,381,600 COUNTY OF OAKLAND FY2018 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED BUDGET BUDGET FY2018 ACTUAL VARIANCE FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FRINGE BENEFITS FUND 67800 (516.90) -0.57% 46,923.85 7.69% - Fay. Wellness Screenings $45,000 and Special Event Program $12,804 due to lower than anticipated cost of incentives offered for employee participation in wellness events, Physical Fitness Award $8,300 due to fewer than anticipated participants in the Sheriff fitness challenge. Partially offset by unfav. Professional Services ($25,868) due to a new wellness screening vendor with higher rates. 18,324.79 5.78% - Fav. Special Event Program $10,472 due to cost of awards offered for the employee recognition program, Hospitalization $8,453, Info Tech Operations $4,652, and Printing $1,278 due to less than anticipated costs, partially offset by unfav. Salaries ($8,893) due to employee promotion and overtime. 15,951.03 14.79% - Fay. due to vacant position. 187,263.09 40.71% - Fay. due to lower than expected tuition costs. 134,300.46 3.76% - Fay. due to lower number of new employees than projected in the Retirement Health Sayings Program. Offset by unfavorable Retirement Health Savings revenue. FLEXIBLE BENEFIT PAYMENTS 90,000 90,000 90,516.90 WELLNESS PROGRAM 610,000 610,000 563,076.15 EMPLOYEE RECOGNITION 316,800 316,800 298,475.21 ACCOUNTING SERVICES 114,600 114,600 97,648.97 TUITION REIMBURSEMENT 460,000 460,000 272,736.91 RETIREMENT HEALTH SAVINGS 3,570,000 3,570,000 3,435,699.54 90
ADOPTED BUDGET ------- 892,000 AMENDED BUDGET 892,000 FY2018 ACTUAL 909,127.46 COUNTY OF OAKLAND FY2018 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND VARIANCE FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES (17,127.46) -1.92% Unfav. due to an increase in participants through The Hartford Insurance program. Partially offset by favorable Group Life Insurance revenue. 16,300,000 16,300,000 17,713,331.94 (1,413,331.94) -8.67% - Unfav. due to actual expense more than budget prciections - increase in new hires. Offset by favorable Social Security revenue. 42,090,000 42,090,000 41,630,722.02 259,277.98 0.62% - Fay. due to actual medical expenses less than budget projections. Offset by unfavorable Medical Insurance revenue. 11,026,000 11,026,000 10,945,400.64 80,599.36 0.73% - Fay, due to actual prescription coverage expense less than budget projections. 3,250,000 3,250,000 3,083,176.36 166,823.64 5.13% - Fay. due to actual dental insurance expense less than budget projections. 310,000 310,000 219,408.38 90,591.62 29.22% - Fay. due to actual vision insurance expense less than budget projections. 3,203,000 3,203,000 3,390,269.30 (187,259.30) -5.85% - Unfav. due to higher number of filled full time eligible positions, with less vacancies. Partially offset by favorable Disability Insurance revenue. 3,122,700 3,122,700 3,624,714.65 (502,014.65) -16.08% - Unfav. Workers Compensation claims ($622,272) due to higher workers compensation costs associated with employee injuries. Partially offset by fav. Personnel $81,857 due to a vacant position within Risk Management, State of Michigan Fees $21,594 due to less than expected fees, Professional Services $10,400 and Insurance $4,471 due to insurance market rate fluctuations. 400,000 400,000 323,379.18 76,620.82 19.16% - Fav. due to lower unemployment insurance charges from the State of Michigan than budget projections. 204,900 204,900 211,682.96 (6,782,96) -3.31% Unfav. Maintenance Department Charges ($9,762) due to maintenance projects at Little Oaks, partially offset by favorable Metered Postage $3,000 due to no mail charges. FRINGE BENEFITS FUND 67800 GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE DENTAL INSURANCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION CHILD CARE FACILITY HEALTH INSURANCE PREMIUM TAX 56,288.85 (56,288.86) - Unfav. due to the reinstatement of the Health Insurance Premium Tax starting in January 2018. MICHIGAN HICAA TAX 411,000 411,000 485,921.76 (74,921.76) -18.23% - Unfav. due to a higher number of medical services subject to the 1% Michigan HICAA Tax than budget projection. PATIENT CENTERED OUTCOME RESEARCH INDIRECT COSTS PENALTIES 19,000 65,000 19,000 85,000 19,403.51 230,129.00 2,027,553.00 (403.81) -2.13% (145,129.00) -170.74% - (2,027,553.00) Unfav. due to actual charges developed after budget finalization. Unfav. due to the recording of contingent liability for possible estimated IRS penalties associated with the Oakland County Retirees who are PTNE's. Estimate covers period 2015-2018. ADJ PRIOR YEARS EXPENDITURES 115.00 (115.00) 0.00% ADJ PRIOR YEARS REVENUE 580,838,43 (580,838.43) - Unfav. due to the adjustment of Non-Vested Employee forfeitures balance as of 9130/17. Balance used to be recognized on the balance sheet. TOTAL EXPENSE NET REVENUE OVER/(UNDER) EXPENSES TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 147,609,000 123,739,000 126,977,202.27 (3,238,202.27) -2.62% 0.00 23,870,000.00 28,008,337.17 4,138,337.17 (7,670,877,03) 20,337,460.14 Note: Does not reflect FY 2018 GASB #68 and GASB #75 impact yet; actuary reports are excepted in mid December 2018 and impact will be reflected in the FY 2018 CAFR. 91
COUNTY OF OAKLAND FY 2018 YEAR END REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL. FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OAKLAND COUNTY INTEIRNAllONAL AIRPORT (56509) OPERATING REVENUE $4,627,500.00 $4,729,339.00 $4,703,516.38 ($25,822.52) -0.55% - Unfav. Reimb U.S. Customs Service ($60,164) due to the timing Of reimbursements received for Customs and fewer international Sights needing inspections by Customs (partially offset by U.S. Customs Service Expense), Aviation Gas ($27,654) due to lower than anticipated gas concessions. Partially offset by fay. T-Hangar Rentals $30,858 due to increased T-Hangar rentals, Land Lease $18,666 due to higher than anticipated land leases, Car Rental Concessions $10,159 due to increased car rentals and Landing Fee Concessions $4,935 due to increased landings. OPERATING EXPENSE 6,381,354.00 6,393,754.00 6316,351.56 77,372.44 1.21% Fay. Equipment Maintenance $58,602 due to less than expected maintenance costs, Professional Services $50,570 due to lower than expected professional service expenses, Personnel $45,484 due to under filled positions, Insurance Fund $23,009 due to insurance market rate fluctuations, U.S. Customs Services 521,876 due to fewer international flights needing services by customs (offset by unfavorable Reimb US Customs Service), Maintenance Supplies $20,650 due to fewer maintenance supply costs, Electrical Service $15,850 due to lower energy costs, Ground Maintenance 510,740 due to less than anticipated snow removal, Indirect Costs $10,052 due to actual charges being developed after budget finalization, Runway and Taxiway Repairs $9,997 due to fewer costs for runway and taxiway repairs. Partially offset by unfav. Depreciation Land Improvements ($76,285) due to higher depreciation expenses than budget Building Maintenance Charges ($30,374) due to higher than anticipated building repairs, Water and Sewage Charges ($15,269) due to higher than anticipated charges, Electrical Supplies ($14,745) due to higher than expected electrical supplies purchases, Drain Equipment ($12,024) due to higher than expected services from the Water Resources Commissioner, Gasoline Charges ($11,884) due to higher gas costs, Into Tech Operations ($9,635) due to higher than anticipated charges, Charge Gard Fee (57,879) due to higher than anticipated fees, Depreciation Equipment ($6,329) due to higher depreciation expense than budget, Motor Pool ($5,735) due to more than expected motor pool charges, Maintenance Department Charges ($5,712) due to higher than anticipated maintenance department charges, and Security Expense ($4,434) due to higher than expected security charges. NET OPERATING INCOME (LOSS) ($1,753,654.00) ($1,664,415.00) ($1,612,865.18) NON-OPERATING REVENUE (EXPENSE) 145,000.00 145,000.00 259,213.35 TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS (51,506554.00) ($1,519,415.00) $ (1,353,651.83) TRANSFERS IN $51,549.82 114,21a35 $165,763.17 -3.10% 78.77% Fay. income from Investments due to higher than expected interest income. CAPITAL CONTRIBUTION 94,200.00 94,200.00 92,360.92 ($1,839.08) 0.00% Unfav. Federal Grant Interest Recovery ($1,839) due to lower than anticipated interest recovery. TOTAL NET INCOME (LOSS) ($1,514,554.00) $1,4a $ (1,201,290.91) $163,924.09 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $ 76,699,520.16 $ 75 638,229.25 92
ADOPTED BUDGET AMENDED BUDGET FY2018 ACTUAL COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue $ 130,000.00 $ 130,000.00 158,351.78 $ 28,351.78 21.81% - Fay. External-Parts and Accessories revenue $10,209, Ext-Productive Labor Rev $8,880 and Ext-Other Revenue $7,308 due to higher than expected service levels associated with City, Village and Township vehicle repairs, Ext-Warranty Reimbursements $1,955 due to higher than expected warranty reimbursements. Inside Revenue 8,763,023.00 8,980,436.00 8,714,537.80 (265,898.20) -2.96% - Unfav. Leased Equipment ($230,364) due to actual activity trends to date, Gasoline, Oil & Grease Charges ($101,543) due to current fuel costs (partially offset by a favorable expenditure for Gasoline Charges); partially offset by Fav. Sublet Repairs $57,451 due to fleet expansion within various departments, Productive Labor $13,412 due to new vehicle builds and vehicles repairs handled in-house. Total Revenue 8,893,023.00 9,110,436.00 8,872,889.58 (237,546.42) OPERATING EXPENSE 8,941,968.00 9,213,333.00 9,368,582.40 (155,249.40) -1.69% - Unfav. Depreciation Vehicles ($265,340) due to the replacement of older vehicles with new vehicles and fleet expansion, Expendable Equipment ($75,891) due to the purchase of additional used vehicles, Insurance Reserve Expense ($45,091) due to higher costs associated with garage-owned vehicles involved in accidents, Indirect Costs ($39,225) due to the development of actual charges after budget finalization; partially offset by fay. Sublet Repairs $58,188 due to less than anticipated repair work provided by outside vendors, Personnel $38,958 due to under filled positions, turnover, emergency salary position and lower than expected Retirement cost. Also, Gasoline Charges $36,942 due to due market fluctuations and miles driven (offset by unfav. Gasoline, Oil Grease Charges revenue), Insurance Fund $32,588 due to less than anticipated insurance costs, Parts and Accessories $29,057 due to recycling some parts and the ability to reuse light bars, Tires and Tubes $22,138 due to lower than expected tire replacement costs, Information Technology Development $18,393 due to less than anticipated charges, Insurance $16,180 due to less than expected insurance costs, Car Wash $10,210 due to lower than expected car wash costs for County owned vehicles and Auction Expense $7,754 due to lower than expected expenses associated with vehicles at auction. OPERATING INCOME (LOSS) (48,945.00) (102,897.00) (495,692.82) (392,795.82) NON-OPERATING REVENUE (EXPENSE) 437,500.00 437,500.00 452,793.11 15,293.11 3.50% - Fay. Gain on Sale of Vehicles $57,027 due to proceeds from vehicles sold at auction, Income from Investments $2,452 due to higher than expected interest rates, Accrued Interest Adjustments $2,027 due to higher than expected interest rates. Unfav. Loss on Sale of Vehicles ($47,035) due to proceeds from vehicles sold at auction (partially offset by a favorable Gain on Sale of Vehicles). 93
ADOPTED BUDGET AMENDED BUDGET FY2018 ACTUAL COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 388,555.00 334,603.00 (42,899.71) (377,502.71) TRANSFERS IN / (OUT) 288,070.00 635,620.00 614,333.00 (21,287.00) Unfav. due to the recognition of Capital Contributions for vehicle 18-6070, asset 11903. Purchased for a component unit Chapter 20 Drainage District. CAPITAL CONTRIBUTIONS 23,273.00 23,273.00 Fay. due to Capital Contributions received from the Drainage District Component Unit fund for the purchase of Motor Pool vehicle number 18-6070, asset 11903. NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.)* $ 676,625.00 $ 970,223.00 $ 594,706.29 $ (375,516.71) TOTAL NET ASSETS - BEGINNING $ 9,832.252.15 TOTAL NET ASSETS - ENDING $ 10,426,958.44 94
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED BUDGET FACILITIES MAINTENANCE & OPERATIONS (463100) AMENDED BUDGET FY 2018 ACTUAL VARIANCE FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 450,908.00 $ 450,908.00 $ 477,086.06 $ 26,178.06 5.81°4 - Fay. Ext - Other Revenue primarily due to more than anticipated Outside Agencies Maintenance Charges for Oakland Community Health Network (OCHN). 26,015,442.00 26,021,192.00 26,089,827,59 68,635.59 0.26% Fay. Maintenance Dept Charges based on Department requests, $ 26,466,350.00 826,472,100.00 8 26,566,913.65 $ 94,813.65 0.36% $ 28,267,576.00 $28,107,382.00 $ 26,717,057.70 $ 1,390,324.30 4.95% -Fay. Natural Gas $572,714 due to purchasing natural gas from third party sources and lower market prices; Salaries and Fringe Benefits $505,061 due to underfilled/vacant positions; Sublet Repairs $412,317 due to more efficient management of grounds maintenance; Water & Sewage Charges $344,933 based on actual usage; Electrical Service $317,721 due to lower-cost third-party contracts and savings from FM&O energy conservation iniliatives; Security Supplies $69,552 due to the use of alternative sources of funding (security enhancement); Equipment Maintenance 555,909 based on increased use of internal staff to repair/maintain equipment and specialty vehicles; Fuel Oil $50,000 due to the lack of availability of specialized fuel grade. Partially offset by unfav. Material and Supplies ($240,625) based on actual usage; Info Tech Development ($179,345) due to infrastructure and custodial software study; Custodial Supplies ($154,255) due to increase in cleaning services requested by department Professional Services ($139,461) due to third party security report; Info Tech Operations ($118,004) due to AutoCAD and Kronos software maintenance along with one-time IT equipment purchase; Maintenance Supplies ($109,005) and Grounds Supplies ($44,879) based on increase of services performed internally. $ (1,801,226.00) $ (1,635,282.00) $ (150,144.05) $ 1,485,137.95 OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 100,000.00 $ 100,000.00 $ 229,924.18 $ 129,924.18 129.92% Fay. Investment Income $67,072 due to higher than anticipated rate of return on investments. Fay. Sale of Scrap $4,660 primarily from residual copper cable tines along with higher than anticipated Sale of Equipment $12,306 as well as Gain on Sale of Equip and Vehicles $46,960. $ 10,996,803.11 $ 11,011,544.10 NON-OPERATING REVENUE TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES* - $ $ 8,185.02 $ 8,185.02 0.00% Transfers In from Project Work Order Fund for closed Maintenance Projects. (64,018.00) $ (64,018.00) $ (73,224,16) $ (9,206.16) 0.00% Unfav. duet° additional costs for vehicles that require transfer to Motor Pool Fund. $ 0,765,244.00) $ (1,599,300.00) $ 14,740.99 $ 1,614,040.99 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 95
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS! ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET Information Technology - Operations (63600) AMENDED BUDGET FY 2018 ACTUAL VARIANCE FAVi(UNFAV), PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $2,308,103.00 26,165,289.00 $28,473,392.00 OPERATING REVENUES: Outside Inside TOTAL OPERATING REVENUE 82,308,103.00 52,650,546.40 $28,483,214.00 $27,541,824.62 $342,443.40 14.84% Fay. Enhanced Access Fees $407,424, Deferred Land File Tax $23,009, and Sale of Equipment $17,685 due to higher than anticipated usage. Offset by unfavorable Outside Agencies ($86,642), Managed Print Services ($14,555) and Reimb Equalization Services (84,478) due to reduction in external customer requests. - Unfav. OC Depts Development Support & Non Governmental Development ($763,064) and OC Depts Operations & Non Governmental Operations ($415,646) due to rates remaining at prior year levels and limited resources available to complete development due to vacancies. Also unfavorable Equipment Rental ($110,037) due to decreased rebills to departments for maintenance charges on IT Office Equipment items. Offset by favorable CLEMIS Operations $4,914 due to actuals higher than anticipated. ($941,389,38) -3.31% 26,175,111.00 24,891,278.22 (1,283,832.78) OPERATING EXPENSES $38,297,176.00 541,186,752.00 $38,651,923.79 $2,534,828.21 6.15% - Fav. Salaries & Fringes $1,101,360 due to vacant positions; Software Maintenance 8848,890 and Software Rental Lease $471,606 due to timing of software support; Expendable Equipment $334,939 due to timing of equipment replacements; Equipment Maintenance $330,861 due to lower than anticipated hardware maintenance costs; Depreciation $149,905 for IT capital projects in progress not fully operational; Indirect Cost $119,344 due to actual charges being developed after budget finalization; Maintenance Contracts $109,158 due to office equipment purchases that are still under warranty; Internal Services overall favorability of $26,095 primarily due to: Insurance Fund $32,614, Motor Pool Fuel Charges $3,537 and Leased Vehicles $986 due to lower than anticipated use offset by Maintenance Dept Charges ($8,857) and Telephone Communications ($2,185). Also fay. Printing $58,591 and Travel $25,210 due to less than anticipated use. Partially offset by unfav. Professional Services ($21,437) for projects approved in prior year; Bank Charges ($233,175) and Charge Card Fees ($107,304) for increased credit card activity; Contracted Services ($556,985) and Supplies ($62,059) based on anticipated usage; Communications ($21,591) due to higher than anticipated costs. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (89,823,784.00) ($12,703,538.00) ($11,110,099.17) $1,593,438.83 NON-OPERATING REVENUE 105,500.00 105,500.00 67,47293 (38,027.07) -36.04% Unfav. Interest Income due to higher than anticipated investment income. TRANSFERS IN 3,906,676.00 4,692,111.00 4,692,111.00 0.00% TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 2,187,532.41 2,187,532.41 0.00% Fay. Capital Contributions revenue recognized for Building Authority capital projects for IT. NET REV OVER(UNDER) EXP" ($5,811,608.00) ($7,905,927.00) ($4,162,982.83) $3,742,944.17 TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING 24,679,819.10 $20,516,836.27 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 96
$2,854,228.00 $2,854,228.00 $3,082,131.00 $3,092,131.00 ($227,943.00) ($227,903.00) 30,000.00 30,000.00 ($197,903.00) ($197,903.00) ($84,261.23) 5113.641.77 4,469,626.89 $4,385,365.66 TOTAL OPERATING REVENUE OPERATING EXPENSES NON-OPERATING REVENUE TRANSFERS IN CAPITAL CONTRIBUTION TRANSFERS (OUT) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $2,829,109.14 (25,118.86) -0.88% $2,979,051.03 $103,079.97 3.34% Favorable Depreciation $194,356 based on depreciation schedule, Expendable Equipment $37,916 for equipment replacement; Sublet Repairs $32,479 due to lower than anticipated repair volume; Software Maintenance $28,901 due to lower maintenance rates; Maintenance Equipment $22,520 due to lower than anticipated contract rates; Tower Charges $14,000 due to decreased pager usage; Professional Services $13,279 due to lower than anticipated contract rates; Salaries & Fringes $5,614 due to less than anticipated overiime and Travei $5,000 due to efforts to reduce costs. Offset by unfav. Communications ($175,273) due to increased activity; Internal Services ($41,554) primarily due to Info Tech Operations based on actual usage and costs; Indirect Cost ($19,878) and Equipment Maintenance ($14,280) due to actual charges determined after budget finalization. ($149,941.89) $77,961.11 65,580.66 35,680.66 118.94% Fay. Interest income due to higher than anticipated investment income. 0.00% 0,00% 0.00% NET REV OVER(UNDER) EXP" TOTAL NET POSITION- BEGINNING TOTAL NET POSITION - ENDING COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Telephone Communications (67500) OPERATING REVENUES: Outside $12,000.00 $12,000.00 $8,336.35 $ (3,663.65) -30.53% Unfav. Sale of Phone External due to reduction in landline charges. Inside 2,842,228.00 2,842,228.00 52,820.772.79 (21,455.21) -0.75% Unfav. Sale of Phone Internal due to decreased usage. *Please note that in the Adapted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. 97
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAV1(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - CLEMIS (83500) OPERATING REVENUES: Outside $4,664,758.00 $4,664,758.00 $4,795,349.29 $130,591.29 2.80% Fay. Access Fees Non Oakland, $40,332 due to updated law enforcement Full Time Equivalent count used for billing partially offset by unfav. Access Fees Oakland ($67,407) due to lower than anticipated activity; CLEMIS Crash $120,468, CLEMIS Citation $73,915, Crime Mapping $7,314 and CLEWS Parking $2,441 due to increased usage by Oakland and non-Oakland agencies. Also fay. Maintenance Contracts $48,649 due to Livescan maintenance after warranty. Offset by unfav. In-Car Terminal External ($69,406) for fleet of CLEMIS agencies; Rebilled Charges ($23,625) and Parts and Accessories ($1,990) billed to Tier 2,5 and 3.0 agencies for connectivity costs. Inside 1,983,525.00 1,986,182.00 1,355,715.76 (622,463.24) -31.31% Unfav. Service Fees ($467,755) based on actual billing for Computer Aided Dispatch (CAD) expense charge directly to Radio Fund; Reimb General ($82,791) and OC Depts Operations ($75,465) based on anticipated CLEWS staff resources supporting Sheriff projects. Fav. In-Car Terminal Internal $3,545 due to participation count higher than budget projection. TOTAL OPERATING REVENUE $6,646,283.00 $6,652,940,00 $6,161,068,05 ($491,871.95) -7.39% $11,175,791.00 ($2646322.00) OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN TRANSFERS (OUT) CAPITAL CONTRIBUTION NET REV OVER(UNDER) EXP* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING $11,175,791.00 $9,750,065.32 $1,425,725.68 ($2,843,665,00) ($1,763,444.04) $1,080.220.96 16,943,114.71 $15,179,670.67 12.76% Fav. Depreciation $1,145,220 based on depreciation schedules; Salaries & Fringe Benefits $617,061 due to vacancies; Equipment Maintenance $239,962 for cost of repairs; Software Rental $98,457 due to timing of expenses; Bank Charges $72,551 due to less than anticipated costs for PayPal services for E-Commerce transactions; Communications $60,781 due to actual costs less than anticipated; Rebillable Services $7,496 based on actual connectivity costs to Tier 2.5 and 3.0 agencies; Internal Services $4,421 primarily due to IT Development, Supplies $4,289 and Printing $2,356 based on actual usage. Offset by unfav. Professional Services ($714,315) due to higher than anticipated contractual costs for staffing services; Expendable Equipment ($85,242) for equipment replacement; Travel ($16,587) due to usage and Indirect Cost ($10,737) due to actual charges determined after budget finalization. ($4,527,508.00) 35,000.00 1,644,186.00 0.00 ($4,522,851.00) ($3,588,997.27) $933,853.73 35,000.00 181,367.23 146,367.23 418,19% Fay. Interest Income due to higher than anticipated investment income. 1,644,186.00 1,644,186.00 0.00% 0.00% 0.00 0.00 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 and Budgeted Equity Adj in Expenses. 98
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2018 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Information Technology - Radio Communications (53600) OPERATING REVENUES: Outside $7,645,000.00 $7,807,000.00 $7,679,274.06 ($127,725.94) -1.64% Unfav. E-911 Surcharge ($140,157) due to decreased volume of users/receipt of 911 surcharge. Offset by fay. Outside Agency Revenue $9,545 due to higher non-emergency agencies than anticipated and Antenna Site Management $2,886 due to updates in rental contracts. Inside 490,000.00 490,000.00 493,243,97 3,243.97 0.66% Fay, primarily due to Parts Access reimbursement by participating agencies for equipment replacement TOTAL OPERATING REVENUE $8,135,000.00 $8,297,000.00 $8,172,518.03 ($124,481.97) -1.50% OPERATING EXPENSES $14,109,201.00 $14,109,201.00 $7,805,558.64 $5,303,642.36 44.68% Fay. Software Maintenance $3,435,384 due to the timing of the Emergency Services IP Network project; Depreciation $1,382,574 based on depreciation schedule; Professional Services $519,419 due to less than anticipated use; Internal Services $394,573 primarily due to Info Tech CLEMIS based on usage; Equipment Maintenance $191,915 due to less than anticipated maintenance costs; Towers $93,886 for tower rental agreements; Expendable Equipment $85,782 due to the timing of equipment purchases; Training Related $75,000 due to timing of Radio Upgrade project; Supplies $60,590, Communications $49,860, Utilities $26,915 and Travel $23,916 due to usage and Salaries and Fringe Benefits $13,019 due to vacancies. Offset by unfav. Adjust Prior Year Exp ($22,996) to correct for a prior year's accrual adjustment Special Protects ($13,140) for painting of the towers and Indirect Cost ($3,005) due to charges determined after finalization of budget NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE TRANSFERS IN ($5,974,201.00) 210,000.00 ($5,812,201.00) 210,000.00 95,300.00 $366,959.39 $6,179,160.39 345,067.48 135,067.48 95,300.00 64.32% Fay. Interest Income due to higher than anticipated investment income. 0.00% TRANSFERS (OUT) (334,000.00) (334,000.00) 0.00% CAPITAL CONTRIBUTION 0.00% NET REV OVER(UNDER) EXP" ($5,764,201.001 ($5,840,901.00) $473,326.87 $6,314,227.87 TOTAL NET POSITION - BEGINNING 35,934,002.39 TOTAL NET POSITION - ENDING $36 407 329.26 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance' in the revenue category and Budgeted Equity Adj in Expenses. 99
COUNTY OF OAKLAND FY 2018 YEAR END REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY Fire Records Management ( 53100) ADOPTED BUDGET AMENDED BUDGET FY 2018 ACTUAL VARIANCE FAVRUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES: Outside $231,566.00 $231,566.00 $266,043.35 $34,477.35 14.89% Fay. primarily due to Participation Fees for Non-Oakland Agencies; the following agencies have been added: Eastpointe, Roseville and St. Clair Shores. TOTAL OPERATING REVENUES $231,566.00 $231,566.00 $266,043.35 $34,477.35 14.89% ($595,304.00) ($730,919.00) OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS NON-OPERATING REVENUE $559,139.26 $403,345.74 ($293,095.91) $437,823.09 41.91% Fay. Salaries & Fringes $282,797 due to vacancies; Depreciation $84,727 based on depreciation schedule; Communications $26,556 due to decrease in connectivity rates; Software Maintenance $7,740 due to decrease in maintenance costs; Expendable Equipment $7,000 due to the timing of equipment purchases made by tech support for maintaining the system; Travel $5,000 due to less than anticipated use; Adjust Prior Year Exp $4,541 to correct for a prior year's accrual adjustment and Equipment Maintenance $1,000 due to lower than anticipated maintenance costs. Offset by unfav. Indirect Casts ($5,600) due to actual charges determined after budget finalization and Internal Services ($1,310) primarily due to IT Development based on actual usage. $825,870.00 $962,485.00 3,000.00 3,000.00 8,808.80 5,806.80 193.63% Fay. Interest Income due to higher than anticipated investment income. TRANSFERS IN 477,919.00 739,595.00 721,275.16 (18,319.84) -2.48% Unfav. due to budget higher than anticipated need. TRANSFERS (OUT) 0.00% CAPITAL CONTRIBUTION 0.00% NET REV OVER(UNDER) EXP* TOTAL NET POSITION - BEGINNING TOTAL NET POSITION - ENDING ($114,385,00) $11,676.00 $436,988.05 $425,312.05 1,437,818.71 $1,874.506.76 *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses. 100
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2018
Adjustment Prior Years Revenue 85.99
County Auction 38.00
Prior Years Adjustments 90,700.10
Refund Prior Years Expenditure 98.83
Sale of Equipment 3,870.00
Total $ 94,792.92
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 30, 2018
Auction Expense
Bank Charges
Charge Card Fee
Fees - Per Diems
Refund Prior Years Revenue
0.95
49,328.46
2.28
1,955.70
21,290.17
Total $ 72,577.56
101
COUNTY OF OAKLAND
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2018
FUND
ANIMAL CONTROL LEGACY FUND
CHILDRENS VILLAGE DONATIONS
MEDICAL EXAMINER LIBRARY DONATIONS
VETERAN'S SERVICES DONATIONS
DONATIONS
RECEIVED IN FY 2018
51,668.52
7,014,56
1,000.00
13,911.60
73,594.68
CASH BALANCE
AS OF 9130/2018
$ 445,210.59
125,410.42
11,480.03
53.40
$ 582,154.44
Prepared by Fiscal Services 11116/2018
102
DONATIONS TO ANIMAL TO SHELTER
2018 Fiscal Year End Report
Date
7/3/2018
Person Donating Receipt lb.lournet
Annette Miller 26126 $50.00 289329
7/5/2018 Donation Box 26127 $25.00 289509
7/5/2018 Mark Mudd 26140 $5.00 289509
7/5/2018 Pet Supplies Plus Waterford 26147 $351.00 289511
7/6/2018 Dennis Betts 26197 $50.00 289560
7/6/2018 Kathryn Shafer 26205 $42.50 289560
7/6/2018 Greta Bailey 26220 $31.00 289560
7/9/2018 Mike Nesbitt 26271 $50.00 289692
7/9/2018 Jerrold Walton 26284 $300.00 289690
7/10/2018 Sue Strahan 26341 $50.00 289809
7/11/2018 Michael Tilley 26350 $57.50 289994
7/11/2018 John Little 26360 $5.00 289994
7/11/2018 Jean Caza 26364 $75.00 289994
7/11/2018 Timothy Domenick 26377 $20.00 289994
7/11/2018 Community Programs 26380 $98.00 289994
7/12/2018 Jennifer Price 26385 $5.00 290078
7/12/2018 Diana Platero-Lopez 26410 $7.00 290078
7/14/2018 Donation Box 26475 $15,57 290136
7/17/2018 Melinda Gottschalk 26558 $50.00 290354
7/18/2018 Wayne Carpenter 26580 $40.00 290529
7/19/2018 David Wegand 26607 $100.00 290599
7119/2018 Igi ve 26614 $27.06 290597
7/19/2018 Elissa Staeuble 26616 $15.00 290597
7/1912018 Aaron Levine 36625 $100,00 290597
7/20/2018 Donation Box 26638 $7.00 290686
7/20/2018 James Baldiga 26653 $22.00 290686
7/20/2018 Ramona Nave 26655 $600.00 290686
7/21/2018 Kathleen Edds 26699 5250.00 290684
7/24/2018 Janet McKelvey 26720 $10.00 290824
7/24/2018 Sherri Miller 26735 $20,00 290830
7/25/2018 Tamara Ham 26786 $50.00 291094
7/30/2018 Marjorie & Alexander Segue 26875 $25.00 291313
7/30/2018 Donation Box 26878 $16.86 291314
7/31/2018 Kelli Goblet 26918 $30.00 291417
- July 2018 Total $ 2,600.49
8/1/2018 Oakland County Court Admin 26947 $55.00 291572
8/1/2018 Ramona Nave 26953 $400.00 291572
8/2/2018 Joan Schneemann 26978 $100,00 291640
8/7/2018 Agnes Porhola 27095 $18.00 291952
8/7/2018 Mark Mudd 27103 $5.00 291952
8/8/2018 DHHS 27139 $50.00 292064
8/8/2018 Brian Kelly 27160 $50.00 292065
8/9/2018 FeMarie & Shannon Myles 27169 $25.00 292122
8/912018 Albert McDonald 27184 $385.00 292123
8/10/2018 Jaime Fenner 27214 $50.00 292186
8/11/2018 Donation Box 27240 $28.61 292187
8/11/2018 Linda Gaw Ilk 27264 $3.00 292187
8/14/2018 Alan Seyferth 27329 $20.00 292388
8/14/2018 John Little 27324 $5.00 292388
8/14/2018 Scott Robin son 27338 $100.00 292389
8/16/2018 Rachel Taylor 27407 $50.00 292602
8/16/2018 Megan Williams 27437 $78.00 292602
8/16/2018 Edo Fancy 27432 $80.89 292601
8/17/2018 Michelle Stehney 27453 $35.00 292665
8/17/2018 Auburn Hills Boys & Girls Club 27467 85.00 292665
8/17/2018 Open Dealer 27468 $831,00 292665
8/17/2018 Donation Box 27478 $11.00 292667
8/20/2018 Kim Ross 27548 $1.50 292742
8/20/2018 Janet McKervey 27656 $10.00 292741
103
DONATIONS TO ANIMAL TO SHELTER
2018 Fiscal Year End Report
8/2 /2 01 8
Person Donating
Thomas Preston
Receipt
27608
Amount
$20.00
Jou nal -
292891
8/21/2 01 8 Ashley Carver 27610 $7500 292890
8/21/2018 Jerrold Walton 27613 $60.00 292890
8/22/2018 Cheryl Kozell 27627 $100.00 293048
8/22/2 01 8 Clarissa Stoneback 27636 $500.00 293048
8/2212018 Deb Klungie 27642 $2.50 293047
8123/2 01 8 Michael Tilley 27660 $57.50 293105
8/23/2 01 8 Donation Box 27681 $8.00 293105
8/23/2 01 8 Michelle Powers 27688 $35.00 293105
8/24/2018 Sally Landry 27718 $8.00 293152
8/24/2018 Elizabeth Ringwaid 27731 $500.00 293150
8/2912018 Laura Mendelson 27843 $20.0 0 293455
8/29/2 01 8 Elissa Staeuble 27848 $15.00 293455
8/29/2018 Kristen Bonner 27856 $50.00 293455
8/30/2018 Kristine Durocher 27884 $50.00 293517
13/31/2 01 8 Vickie Eagle 27930 $0.50 293539
August 2018 Total .3,888.50
911/2018 Donation Box 27953 $16,00 293573
9/5/2018 Helga Frey 28032 $100.00 293805
9/6/20 1 8 James Baylor 28090 $17.00 293986
9/7/2 018 Girl Scout Troop 76129 28128 $700.00 294072
9/8/2018 Wiliiam Bulow 28159 $26.00 294073
9/10/2 01 8 Frank & Beat rice Lude 28161 $25.00 294157
9/1 0/2 018 Donation Box 28184 $7.00 294157
9/10/2018 Donation Box 28185 $12.00 294157
9/11/2 01 8 Constance Upton 28204 $20.00 294231
9/12/2018 Whitney Murphy 28238 8100.00 294381
9112/2018 Kyle Dorcey 28242 $25.00 294381
9/12/2018 Carol Thomson 28245 $28.00 294381
9/12/2018 Janet Zechel 28246 535.00 294380
9/12/2018 Mark Mudd 28249 , 85,00 294380
9/1212018 Elissa 5taeuble 28250 $15.00 294380
9/12/2018 John Little 28252 $5.00 294380
9/14/2018 Kimberly Catir 28284 $15.00 294553
9/14/2018 Magna Electronics 28313 $420.01 294551
9/16/2018 Laurie Horn 28351 $57.50 294552
9/15/2018 Laurie Horn 28352 5139.50 294552
9/15/2018 Ann McMillan 28353 $50.00 294554
9/21/2018 Donation Box 28502 $29.42 295105
9/24/2018 Janet McKervey 28563 $10.00 295213
9/2412018 Pameia Hamway 28577 8250.00 295213
9/25/2018 Roberta Bresefte 28596 $25.00 295307
9/26/2018 Aaron Lewandowski 28633 $50.00 295455
9/26/2018 Donation Box 28639 $27.50 295455
September 2018 Total 2,209.93
FY 2018 4th Quarter Total 8,698.92
104
OAKLAND COUNTY PARKS & RECREATION COMMISSION FY 2018 40 Report for Contributions (Donations) - July 1, 2018 - September 30, 2018 Source• Budget Center Project / Program GRC GRC Cash found on ground Found Cash Found Cpch $18.00 Cash found in dryer $20.00 Groveland Oaks Park Sub-Total ) 00 Recreation Programs & Services ub-Total _ $3 DO Red Oaks Natiimpenter.54b-Total 5449.38 vitiCentér Sub-T*0 Grand Total or ifHIrl Ti vIp Springfield Oaks Act Nature Center Donation ii Trrrat1n,71-it (-011triblitIDI Animal Care $500.38 105
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period July 2018 to September 2018 Date: Donor: Cash/Check: Items: Estimated Value: University Presbyterian Church Frozen Birthday Cakes (3) Months 495.00 6/2/2018 Lakes Vicariates Youth Group Softball games: Meal, Pop and Snacks - TAG &G 50.00 7/3/2018 St. Mary of the Hills Crafts, Toys, Toiletries 60.00 7/3/2018 St. Mary of the Hills T-shirts, Hoodies, Toiletries, Crafts 767 7/6/2018 Datsun Doctor Magazines for Lobby 7.50 7/7/2018 L. Simon 30 Magazines 3.00 7/9/2018 Waterford Senior Center Pillows & Blankets 25.00 7/13/2018 Waterford Senior Center Yarn 60.00 7/13/2018 Sweet Dreams for Kids 15 Child Friendly Pillows 225.00 7/13/2018 Alice Ward Women's and Girls Clothing 30.00 7/14/2018 Lakes Vicariates Youth Group Softball games: Meal, Pop and Snacks - Mandy's Place 50.00 7/19/2018 St. Mary of the Hills T-shirts and Toiletries $230.00 7/25/2018 Children's Village Foundation Dale Carnegie Classes $7,000.00 7/25/2018 Children's Village Foundation Funfest invitations $24.75 7/25/2018 Children's Village Foundation Funfest Dunk Tank Rental $225.00 7/25/2018 Children's Village Foundation Funfest T-shirts $1,078.00 7/26/2018 Children's Village Foundation Camp Bloom - Mandy's Place $900.00 7/30/2018 Waterford Senior Center Blankets and Bags $50.00 7/31/2018 Kelly Prendergast Bags of Toys $25.00 8/1/2018 St. Mary of the Hills T-shirts, Hoodies and Toiletries $758.00 8/3/2018 Shirley Arnold Boys and Girls Clothing $200.00 8/3/2018 [vie Roguske Check $100.00 8/7/2018 Sarah May Diapers $150.00 8/9/2018 Sweet Dreams for Kids (15) Pillow Cases $225.00 8/10/2018 Big Beaver Methodist Church Check $150.00 8/10/2018 . Children's Village Foundation School Uniforms for Charter School $321.00 8/10/2018 Pontiac Southside SDA Church Books $150.00 8/16/2018 . Oakland County OCPR Mobile Recreation Unit $1,875.00 8/16/2018 Children's Village Foundation Misc Items for Funfest Games & Food $498.97 8/16/2018 Children's Village Foundation Food for Funfest $1,757.00 8/16/2018 Funfest Attendee Donations Sport balls, Glue, Markers, Notebooks $180.00 8/17/2018 St. Mary of the Hills T-shirts, Hoodies, Toiletries, Toys, Craft Supplies $1,566.00 http://mywork.oakgov.com/sites/village/Clericall/Billing/Donations/Donation Tracking Sheet FY18.xlsx 106
Department of Health and Human Services Oakland County Children's Village Donation Tracking : Donation Period July 2018 to September 2018 Date: Donor: Cash/Check: Items: Estimated Value: 8/18/2018 Cara McCarthy Sugar Cookies $5.00 8/18/2018 Lakes Vicariates Youth Group Softball games: Meal, Pop and Snacks - B/C/D $50.00 8/20/2018 Datsun Doctor Magazines for Lobby $8.00 8/28/2018 Caroline Wentzel Backpacks, School Items $75.00 8/28/2018 Jody Martech Backpacks, School Items $105.36 8/28/2018 Jennifer Richard Backpacks, School Items $48.50 8/29/2018 , Julie Castro Pilates Exercise Mats $125.00 9/1/2018 Alisa Dubose Men's and Ladies Clothing $250.00 9/5/2018 St. Mary of the Hills Check $25.00 9/7/2018 Terri Dean Toiletries $125.00 9/7/2018 Laurie Norgren Halloween Costumes $90.00 9/11/2018 Waterford Public Library Yarn and Books $95.00 9/11/2018 Waterford Senior Center Yarn, Calligraphy Pens, Crochet Items $70.00 9/12/2018 Clarkston Senior Center 4 Bags of Yarn $120.00 9/14/2018 Ann Williams Craft Kits & Supplies, Games $1,914.90 9/14/2018 Julie Castro Exercise Mats $25.00 9/17/2018 Carrie Camfield 5 Bags of Clothing $384.00 9/18/2018 Children's Village Foundation Hoodies for Christmas Gifts for Residents $1,862.40 9/18/2018 Sweet Dreams for Kids (15) Pillow Cases $225.00 9/24/2018 Bonnie Nickels Toys & Board Games $8.00 9/25/2018 Welcome Baptist Church Poetry Siam, Pizza, Chips & Pop $125.00 9/25/2018 Roxanne DeGriselles Boys Clothing $40.00 9/27/2018 WWAM Program 100 Brooksie Way T-Shirts $1,000.00 9/29/2018 Detroit Wayne Mental Health Authority Diamonds In the Ruff Conference for Residents $100.00 9/30/2018 Meriin Entertainment Sealife Aquarium Visit $200.00 Total: $26,312.38 http://mywork.oakgov.com/sites/village/Clerical1/Billing/Donations/Donation Tracking Sheet FY18.xlsx 107
OAKLAND COUNTY COMMUNITY & HOME IMPROVEMENT DIVISION REQUEST FOR AUTHORIZATION TO RECOGNIZE UNCOLLECTIBLE HOME IMPROVEMENT LOANS 4th QUARTER FY 2018 NAME ADDRESS COMMUNITY ZIP CODE CASE NQ. GRANT CDBG/HOME REHAB CONTRACT DATE I LOAN AMOUNT DATE DEEMED UNCOLLECTIBLE FORECLOSURE TYPE:TAX/ MORTGAGE/ OTHER WRITE OFF AMOUNT TOTAL WRITE OFF AMOUNT Mortgage Total J $0.00 Jason & Nancy Anderson 1521 E Ganet ' Hazel Park 48030 10469 HOME 10/7/2008 $28,600.00 Feb. 14, 2018 Tax 528,600.00 Tax Total $28,500.00 Kimberley D Pond 3174 Edgeworth Ferndale 48220 5207 CDBG 8/28/1997 $12,386.00 Sept. 14,2018 * Other $11,260.00 Other Total $11,260.00 TOTAL UNCOLLECTMLES $39,860.00 Ten year statue of limitations. i MCL 600.5807} PREPARED BY: , Shameka Davenport A-.n . 41 Loan Closing Officer DATE: September 30, 2018 APPROVED BY: Manager f DATE: September 30, 2018
OAKLAND COUNTY PARKS & RECREATION COMMISSION FY2018 Uncollectible Debt Write-offs July 1, 2018 - September 30, 2018 Budget Center:. ADD 11611th;: • iNtitte114)ff: • 7-ran:Satter' Da 06/10/18 Name (Lait, First) OR last four digits of credit card Lightfoot, John Rudd, James Outdoor Custom Sportswear Accounts Receivable 4150 Credit Card Case Number (if credit card) n/a Camping ADD 06/15/18 n/a Vendor refund check short LYG 08/13118 782636511001 Waterpark entry fees RWP 09/03/18 rlOC BoC-.AkkOvat Date (if>S1000) nla n/a n/a n/a Amount 96.00 09/18 12.00 09/18 0.50 09/18 28.00 09/18 TO* of Accounts Receivable Description,pf ROve -Q nue WP Accounts Receivable n/a Camping Total 136.60 Oakland County Fiscal Services Policy: If it is determined that a receivable is uncollectible, then amounts up to $1,000 may be written off by approval of the manager of Fiscal Services. All write-offs shall be reported to the Board of Commissioners with the quarterly forecast report. Write-offs in excess of $1,000 require Board of Commissioners' approval. Authorized by: 109
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Resolution #18446
November 6, 2018
Moved by Middleton supported by Jackson the resolution be adopted.
Discussion followed.
Vote on resolution:
AYES: Kochenderfer, Kowall, McGillivray, Middleton, Quarles, Spisz, Taub,
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A sufficient majority having voted in favor, the resolution was adopted.
HEREBY APPROVE THIS RESOLAITIOK
CHIEF DEPUTY COUNTY EXUGUTIVEI
ACTING. PURSUANT TO tACII, 45.559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoin
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accurate copy of a resolution adopted by the Oakland County Board of Commission
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2018, 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 Cou
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Pontiac, Michigan this 6th day of December, 2018.
Lisa Brown Oakland County