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Home My WebLink AboutResolutions - 2023.12.07 - 40847 December 7, 2023 RESOLUTION #2023-3654 _ 23-169 Sponsored By: Gwen Markham Fiscal Services - Fiscal Year 2023 Year-End Report Chair and Members of the Board: WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2023, subject to any audit adjustments; 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 favorable variance compared to the amended budget for General Fund / General Purpose Funds; and WHEREAS the unaudited FY 2023 year-end General Fund / General Purpose balance is $238,072,878.72; and WHEREAS as noted in the M.R. #2023-2957 Fiscal Year 2023 General Appropriations Act and 2023 County General Property Tax Rates that was adopted by the Board of Commissioners September 21, 2023, $2,000,000 is assigned for Secondary Township Road Repair Program for subdivision road repair programs in partnership with the Oakland County Road Commission; and WHEREAS as noted in the M.R. #2023-2957 Fiscal Year 2023 General Appropriations Act and 2023 County General Property Tax Rates that was adopted by the Board of Commissioners September 21, 2023, $725,000 is assigned for Taser Replacement Program; and WHEREAS as noted in the M.R. #2023-2957 Fiscal Year 2023 General Appropriations Act and 2023 County General Property Tax Rates that was adopted by the Board of Commissioners September 21, 2023, $100,000 is assigned for Audits of Performance Contracts; and WHEREAS $17,645,497 of previously budgeted but unspent funds, assigned for carry forwards in the General Fund is requested to be appropriated to departments for use, as reviewed and recommended by the Department of Management and Budget; and WHEREAS $2,117,221.47 has been assigned for General Fund encumbrances obligated at the end of FY 2023; and WHEREAS $56,398.70 represents the Childcare Fund encumbrances obligated through the end of FY 2023; and WHEREAS the General Appropriations Act (M.R. #23140) 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. In reviewing the FY 2023 year-end financial reports, it was determined that budgets for General Fund/General Purpose departments for a number of line-items was not sufficient which caused the following to go over budget: Circuit Court, Probate Court, Prosecuting Attorney, Sheriff, Clerk/Register of Deeds, Board of Commissioners, Water Resource Commissioner, Department of Management and Budget, Department of Health and Human Services, Economic Development, Emergency Management and Homeland Security, Public Services Department, and Department of Public Communications. A budget amendment is recommended for FY 2023 to cover the shortages in Personnel, Operating and Internal Support expenditures. Most of these amendments were covered by Non-Department favorability and/or by the department’s favorability within their other controllable categories. While individual divisions may be over budget, the budget is controlled at the department level; and WHEREAS a FY 2023 budget amendment is recommended as $2,312,300 is being reallocated from Non-Departmental General Fund (#10100) expenditure line-item Information Technology Development (Account 773063) to the County’s General Fund departments for expenditure lineitem Information Technology Operations (Account 774636) to cover the overages in expenditure (refer to Schedule A Amendments); and WHEREAS individual budget amendments reallocating budgets between line items including amendments to be recognized in the quarterly forecast as well as corrections to the budget are detailed in the attached Schedule A budget amendment; and WHEREAS all American Rescue Plan Act (ARPA) project fund balances for projects not completed shall be carried forward into FY 2024 in a subsequent quarterly forecast; and WHEREAS the County’s equity will be presented with the First Quarterly Forecast after the audit has been finalized; and WHEREAS Children’s Village Division received donations for the period of July 2023 through September 2023 totaling an estimated value of $26,678.85; and WHEREAS Parks and Recreation received donations for Fiscal Year 2023 totaling $19,758.50; and WHEREAS Department of Public Services, Animal Shelter and Pet Adoption Center received donations for the period of July 2023 through September 2023 totaling $19,705.69; and WHEREAS the Sheriff’s Office received donations for the period of July 2023 through September 2023 valued at $513; and WHEREAS Oakland County Department of Health and Human has recommended to write-off $43,953.75 as the amount is uncollectable for the period of July 2023 through September 2023; and WHEREAS Oakland County Information Technology has recommended to write-off totaling $423.70 as the amount is uncollectable for the period of July 2023 through September 2023; and NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of operations for Fiscal Year 2023 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 FY 2023 – FY 2026 budgets be amended as detailed in the attached Schedules A and B. BE IT FURTHER RESOLVED that $17,645,497 from the FY 2023 Assigned Fund Balance for Carry Forwards be appropriated in FY 2024, as specified in the attached Schedule C. BE IT FURTHER RESOLVED that various line items in the FY 2024 General Fund/General Purpose Budgets be amended to include $$2,117,221.47 in outstanding purchase orders (encumbrances) for the General Fund, $56,398.70 in outstanding purchase orders (encumbrances) for the Childcare Fund as detailed in the attached Encumbrance Schedule D. BE IT FURTHER RESOLVED that all ARPA project fund balances for projects not completed be re- appropriated in FY 2024. The budget amendments will be included in a subsequent quarterly forecast. BE IT FURTHER RESOLVED the County’s equity will be presented in a subsequent quarterly forecast. BE IT FURTHER RESOLVED the General Fund Assignments be adjusted as detailed above. BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds. BE IT FURTHER RESOLVED those uncollectible charges be written off. Chair, the following Commissioners are sponsoring the foregoing Resolution: Gwen Markham. Date: December 07, 2023 David Woodward, Commissioner Date: December 11, 2023 Hilarie Chambers, Deputy County Executive II Date: December 11, 2023 Lisa Brown, County Clerk / Register of Deeds COMMITTEE TRACKING 2023-12-07 Full Board - Adopt Motioned by Commissioner Gwen Markham seconded by Commissioner Ajay Raman to adopt the attached Budget Amendment: Fiscal Year 2023 Year-End Report. Yes: David Woodward, Michael Spisz, Michael Gingell, Penny Luebs, Karen Joliat, Kristen Nelson, Robert Hoffman, Philip Weipert, Gwen Markham, Angela Powell, Marcia Gershenson, William Miller III, Yolanda Smith Charles, Charles Cavell, Brendan Johnson, Ajay Raman, Ann Erickson Gault (17) No: Christine Long (1) Abstain: None (0) Absent: (0) Passed ATTACHMENTS 1. FY 2023 Year End Report Packet STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Lisa Brown, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on December 7, 2023, 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 Circuit Court at Pontiac, Michigan on Thursday, December 7, 2023. Lisa Brown, Oakland County Clerk / Register of Deeds FY 2023 YEAR END REPORT TABLE OF CONTENTS Page TRANSMITTAL LETTER…………………………………………………………………………........ i RESOLUTION (including amendments) .................................................................................... 1 SCHEDULE OF CARRYFORWARDS & OUTSTANDING PURCHASE ORDERS (ENCUMBRANCES) ................................................................................................................ 13 SUMMARY OF GF/GP REVENUES AND EXPENDITURES BY DEPARTMENT .................. 20 FY 2023 YEAR END REVENUE EXPLANATIONS…………… ............................................... 21 Detailed sheets for each Department/Division showing variances for General Fund/General Purpose (GF/GP) revenue with explanation of variance. FY 2023 YEAR END EXPENDITURE EXPLANATIONS……………………. ........................... 28 Department summary sheets showing variances for General Fund/General Purpose (GF/GP) expenditures, with explanations of variance. PROPRIETARY FUND REPORTS .......................................................................................... 50 Summary of Revenues and Expenses with explanation of variances from Budget. DONATIONS ........................................................................................................................... 69 WRITEOFFS ............................................................................................................................ 89 f OAKIAND-; COUNTY MICHIGAN MISCELLANEOUS RESOLUTION # 23XXX BY: Commissioner Gwen Markham, Chairperson, Finance Committee IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2023 YEAR-END REPORT AND BUDGET AMENDMENTS To the Oakland County Board of Commissioners Chairperson, Members of the Public: WHEREAS all accounts have been posted and final adjustments made for Fiscal Year (FY) 2023, subject to any audit adjustments; 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 favorable variance compared to the amended budget for General Fund / General Purpose Funds; and WHEREAS the unaudited FY 2023 year-end General Fund / General Purpose balance is $238,072,878.72; and WHEREAS as noted in the M.R. #2023-2957 Fiscal Year 2023 General Appropriations Act and 2023 County General Property Tax Rates that was adopted by the Board of Commissioners September 21, 2023, $2,000,000 is assigned for Secondary Township Road Repair Program for subdivision road repair programs in partnership with the Oakland County Road Commission; and WHEREAS as noted in the M.R. #2023-2957 Fiscal Year 2023 General Appropriations Act and 2023 County General Property Tax Rates that was adopted by the Board of Commissioners September 21, 2023, $725,000 is assigned for Taser Replacement Program; and WHEREAS as noted in the M.R. #2023-2957 Fiscal Year 2023 General Appropriations Act and 2023 County General Property Tax Rates that was adopted by the Board of Commissioners September 21, 2023, $100,000 is assigned for Audits of Performance Contracts; and WHEREAS $17,645,497 of previously budgeted but unspent funds, assigned for carry forwards in the General Fund is requested to be appropriated to departments for use, as reviewed and recommended by the Department of Management and Budget; and WHEREAS $2,117,221.47 has been assigned for General Fund encumbrances obligated at the end of FY 2023; and WHEREAS $56,398.70 represents the Childcare Fund encumbrances obligated through the end of FY 2023; and WHEREAS the General Appropriations Act (M.R. #23140) 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. In reviewing the FY 2023 year-end financial reports, it was determined that budgets for General Fund/General Purpose departments for a number of line-items was not sufficient which caused the following to go over budget: Circuit Court, Probate Court, Prosecuting Attorney, Sheriff, Clerk/Register of Deeds, Board of Commissioners, Water Resource Commissioner, Department of Management and Budget, Department of Health and Human Services, Economic Development, Emergency Management and Homeland Security, Public Services Department, and Department of Public Communications. A budget amendment is recommended for FY 2023 to cover the shortages in Personnel, Operating and Internal Support 1 expenditures. Most of these amendments were covered by Non-Department favorability and/or by the department’s favorability within their other controllable categories. While individual divisions may be over budget, the budget is controlled at the department level; and WHEREAS a FY 2023 budget amendment is recommended as $2,312,300 is being reallocated from Non-Departmental General Fund (#10100) expenditure line-item Information Technology Development (Account 773063) to the County’s General Fund departments for expenditure line- item Information Technology Operations (Account 774636) to cover the overages in expenditure (refer to Schedule A Amendments); and WHEREAS individual budget amendments reallocating budgets between line items including amendments to be recognized in the quarterly forecast as well as corrections to the budget are detailed in the attached Schedule A budget amendment; and WHEREAS all American Rescue Plan Act (ARPA) project fund balances for projects not completed shall be carried forward into FY 2024 in a subsequent quarterly forecast; and WHEREAS the County’s equity will be presented with the First Quarterly Forecast after the audit has been finalized; and WHEREAS Children’s Village Division received donations for the period of July 2023 through September 2023 totaling an estimated value of $26,678.85; and WHEREAS Parks and Recreation received donations for Fiscal Year 2023 totaling $19,758.50; and WHEREAS Department of Public Services, Animal Shelter and Pet Adoption Center received donations for the period of July 2023 through September 2023 totaling $19,705.69; and WHEREAS the Sheriff’s Office received donations for the period of July 2023 through September 2023 valued at $513; and WHEREAS Oakland County Department of Health and Human has recommended to write-off $43,953.75 as the amount is uncollectable for the period of July 2023 through September 2023; and WHEREAS Oakland County Information Technology has recommended to write-off totaling $423.70 as the amount is uncollectable for the period of July 2023 through September 2023; and NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the report of operations for Fiscal Year 2023 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 FY 2023 – FY 2026 budgets be amended as detailed in the attached Schedules A and B. BE IT FURTHER RESOLVED that $17,645,497 from the FY 2023 Assigned Fund Balance for Carry Forwards be appropriated in FY 2024, as specified in the attached Schedule C. BE IT FURTHER RESOLVED that various line items in the FY 2024 General Fund/General Purpose Budgets be amended to include $$2,117,221.47 in outstanding purchase orders (encumbrances) for the General Fund, $56,398.70 in outstanding purchase orders (encumbrances) for the Childcare Fund as detailed in the attached Encumbrance Schedule D. 2 BE IT FURTHER RESOLVED that all ARPA project fund balances for projects not completed be re-appropriated in FY 2024. The budget amendments will be included in a subsequent quarterly forecast. BE IT FURTHER RESOLVED the County’s equity will be presented in a subsequent quarterly forecast. BE IT FURTHER RESOLVED the General Fund Assignments be adjusted as detailed above. BE IT FURTHER RESOLVED that the donations be recognized in the various Restricted Funds. BE IT FURTHER RESOLVED those uncollectible charges be written off. Chairperson, on behalf of the Finance Committee, I move adoption of the foregoing resolution. ___________________________________ Commissioner Gwen Markham, District #9 Chairperson, Finance Committee 3 R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment E General Fund Judicial Admin FND10100 CCN3010101 SC774636 PRG121100 770000 Info Tech Operations 80,100.00$ -$ -$ -$ E General Fund Court Business FND10100 CCN3010201 SC774636 PRG121100 770000 Info Tech Operations 95,600.00$ -$ -$ -$ E General Fund Civil/Criminal FND10100 CCN3010301 SC772618 PRG121100 770000 Equipment Rental 32,400.00$ -$ -$ -$ E General Fund Civil/Criminal FND10100 CCN3010301 SC774636 PRG121100 770000 Info Tech Operations 180,000.00$ -$ -$ -$ E General Fund Civil/Criminal FND10100 CCN3010301 SC778675 PRG121100 770000 Telephone Communications 28,100.00$ -$ -$ -$ E General Fund Family Division FND10100 CCN3010401 SC772618 PRG121100 770000 Equipment Rental 43,000.00$ -$ -$ -$ E General Fund Family Division FND10100 CCN3010401 SC774636 PRG121100 770000 Info Tech Operations 273,200.00$ -$ -$ -$ E General Fund Family Division FND10100 CCN3010401 SC778675 PRG121100 770000 Telephone Communications 51,900.00$ -$ -$ -$ E General Fund County Clerk FND10100 CCN2010210 SC774636 PRG125000 770000 Info Tech Operations 77,000.00$ -$ -$ -$ E General Fund Public Communications Adminstration FND10100 CCN1210101 SC774636 PRG181000 770000 Info Tech Operations 153,000.00$ -$ -$ -$ E General Fund Economic Development FND10100 CCN1090101 SC774636 PRG171000 770000 Info Tech Operations 107,200.00$ -$ -$ -$ E General Fund Emergency Management FND10100 CCN1110101 SC774636 PRG115090 770000 Info Tech Operations 128,200.00$ -$ -$ -$ E General Fund Emergency Management FND10100 CCN1110101 SC776661 PRG115090 770000 Motor Pool 15,800.00$ -$ -$ -$ E General Fund Emergency Management FND10100 CCN1110101 SC778675 PRG115090 770000 Telephone Communications 9,700.00$ -$ -$ -$ E General Fund Health FND10100 CCN1060201 SC774636 PRG133150 770000 Info Tech Operations 175,000.00$ -$ -$ -$ E General Fund Fiscal Services FND10100 CCN1020601 SC774636 PRG182020 770000 Info Tech Operations 172,000.00$ -$ -$ -$ E General Fund Community Corrections FND10100 CCN1070401 SC774636 PRG113010 770000 Info Tech Operations 67,000.00$ -$ -$ -$ E General Fund Water Resources Commissioner FND10100 CCN6010101 SC771639 PRG155010 770000 Drain Equipment 430,200.00$ -$ -$ -$ E General Fund Prosecutying Attorney FND10100 CCN4010101 SC774636 PRG122050 770000 Info Tech Operations 169,000.00$ -$ -$ -$ E General Fund Non-Dept. Transfers FND10100 CCN9090101 SC773630 PRG196030 770000 Info Tech Development (2,288,400.00)$ -$ -$ -$ E General Fund Non Departmental FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency (46,370.00)$ -$ -$ -$ E General Fund Non Departmental FND10100 CCN9090101 SC773630 PRG196030 770000 IT Development (23,900.00)$ -$ -$ -$ E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC730828 PRG124015 730000 Guardian Review-Adult 18,170.00$ -$ -$ -$ E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC730835 PRG124015 730000 Guardian Review-Minor 3,500.00$ -$ -$ -$ E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC731458 PRG124015 730000 Professional Services 6,100.00$ -$ -$ -$ E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC750399 PRG124015 750000 Office Supplies 18,600.00$ -$ -$ -$ E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC772618 PRG124015 770000 Equipment Rental 23,900.00$ -$ -$ -$ E General Fund Board of Commissioner FND10100 CCN5010101 SC702010 PRG180010 702000 Salaries Regular 6,800.00$ -$ -$ -$ E General Fund Board of Commissioner FND10100 CCN5010101 SC731129 PRG180010 730000 Contracted Services (6,800.00)$ -$ -$ -$ E General Fund Emergency Management & Homeland Sec FND10100 CCN1110101 SC702010 PRG115090 702000 Salaries Regular 64,000.00$ -$ -$ -$ E General Fund Emergency Management & Homeland Sec FND10100 CCN1110101 SC730373 PRG133095 730000 Contracted Services (64,000.00)$ -$ -$ -$ E General Fund Water Resource Commissioner FND10100 CCN6010101 SC702010 PRG155012 702000 Salaries Regular 2,500.00$ -$ -$ -$ E General Fund Water Resource Commissioner FND10100 CCN6010101 SC730373 PRG155010 730000 Contracted Services (2,500.00)$ -$ -$ -$ Total Expenditures -$ -$ -$ -$ R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment R General Fund Non Departmental FND10100 CCN9010101 RC665882 PRG196030 665882 Planned Use of Balance $ 2,025,000 $ - $ - $ - R General Fund Corrective Services FND10100 CCN4030301 RC630301 PRG112650 630000 Commission Contracts $ 250,000 $ - $ - $ - R General Fund Corrective Services FND10100 CCN4030301 RC630553 PRG112620 630000 Diverted Felon $ 450,000 $ - $ - $ - R General Fund Corrective Svcs Satellite FND10100 CCN4030401 RC631806 PRG121280 630000 Reimb Court Services $ 100,000 $ - $ - $ - Oakland County, Michigan Controllable Category Overages Schedule "A" DETAIL WHEREAS a FY 2023 budget amendment totaling $2,431,970 is recommended to cover the shortages in Personnel, Operating and Internal Services (General Appropriations Act M.R. #23140). Most of these amendments are covered by favorability from Non-Department Info Tech Development and Contingency and/or the departments favorability within their controllable categories; and 4 R General Fund Patrol Services FND10100 CCN4030601 RC631869 PRG110000 630000 Reimb Salaries $ 700,000 $ - $ - $ - Total Revenue 3,525,000$ -$ -$ -$ E General Fund Corrective Services FND10100 CCN4030301 SC712020 PRG112620 702000 Overtime $ 527,800 $ - $ - $ - E General Fund Emergency Resp & Prep FND10100 CCN4030501 SC712020 PRG110110 702000 Overtime $ 1,600,000 $ - $ - $ - E General Fund Emergency Communications FND10100 CCN4030701 SC712020 PRG112620 702000 Overtime $ 2,680,000 $ - $ - $ - E General Fund Corrective Services FND10100 CCN4030301 SC712040 PRG112620 702000 Holiday Overtime $ 449,340 $ - $ - $ - E General Fund Patrol Services FND10100 CCN4030601 SC712040 PRG116190 702000 Holiday Overtime $ 540,000 $ - $ - $ - E General Fund Emergency Communications FND10100 CCN4030701 SC712040 PRG112620 702000 Holiday Overtime $ 250,000 $ - $ - $ - E General Fund Emergency Resp & Prep FND10100 CCN4030501 SC722900 PRG110110 722000 Fringe Benefit Adjustments $ 462,000 $ - $ - $ - E General Fund Inv. & Forensic Svcs FND10100 CCN4030901 SC750280 PRG116240 750000 Laboratory Supplies $ (1,223,396) $ - $ - $ - E General Fund Non Departmental FND10100 CCN9090101 SC740058 PRG196030 740000 Emergency Salaries Reserve $ (300,000) $ - $ - $ - E General Fund Non Departmental FND10100 CCN9090101 SC740114 PRG196030 740000 Overtime Reserve $ (300,000) $ - $ - $ - E General Fund GrantsInv. & Forensic Svcs FND10100 CCN4030901 SC788001 PRG110090 BFA11005 788001 Transfers Out $ (326,276) $ - $ - $ - E General Fund Inv. & Forensic Svcs FND10100 CCN4030901 SC788001 PRG116270 BFA11005 788001 Transfers Out $ (640,648) $ - $ - $ - E General Fund GrantsInv. & Forensic Svcs FND10101 CCN4030901 SC788001 PRG116270 GRN-1003972 BFA11005 788001 Transfers Out $ (193,820) $ - $ - $ - Total Expenditures 3,525,000$ -$ -$ -$ WHEREAS a FY 2023 budget amendment is recommended for the Sheriff's Office to cover the overages in their Controllable Personnel due to overtime. The amendment is covered by favorability within the Sheriff's revenue and operating expenditure categories. An additional offset is needed to cover the overage. Therefore, an appropriation of $2,025,000 is recommended from Assigned Fund Balance Committed to FY 2022 and Beyond (GL Account 383436). 5 . R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Animal Control R General Fund Animal Control FND10101 CCN1070805 RC630074 PRG114115 GRN-1004081 630000 Animal Serlization Fees 470.00$ -$ -$ -$ Total Revenue 470.00$ -$ -$ -$ E General Fund Animal Control FND10100 CCN9090101 SC730359 PRG196030 GRN-1004081 730000 Contigency 470.00$ - - - Total Expenditures 470.00$ -$ -$ -$ R General Fund Animal Control FND10101 CCN1070805 RC630074 PRG114115 GRN-1004081 630000 Animal Serlization Fees 1,050.00$ -$ -$ -$ Total Revenue 1,050.00$ -$ -$ -$ E General Fund Animal Control FND10100 CCN9090101 SC730359 PRG196030 GRN-1004081 730000 Contigency 1,050.00$ - - - Total Expenditures 1,050.00$ -$ -$ -$ R General Fund Animal Control FND10101 CCN1070805 RC630074 PRG114115 GRN-1004081 630000 Animal Serlization Fees 1,750.00$ -$ -$ -$ Total Revenue 1,750.00$ -$ -$ -$ E General Fund Animal Control FND10100 CCN9090101 SC730359 PRG196030 GRN-1004081 730000 Contigency 1,750.00$ - - - Total Expenditures 1,750.00$ -$ -$ -$ Board of Commissioners E General Fund Non-Department Transfers FND10100 CCN9090101 SC731822 PRG196030 730000 Special Projects $ - (15,000) $ -$ -$ E General Fund Board of Commissioners FND10100 CCN5010101 SC731822 PRG180010 730000 Special Projects 15,000 - - - Total Expenditures -$ -$ -$ -$ Circuit Court R Judicial Grants Civil/Criminal Division FND11012 CCN3010301 RC615571 PRG121200 GRN-1003996 615000 State Operating Grants 12,000$ -$ -$ -$ Total Revenues 12,000$ -$ -$ -$ E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722740 PRG121200 GRN-1003996 722000 Fringe Benefit Expense 1,000$ -$ -$ -$ E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC731458 PRG121200 GRN-1003996 730000 Professional Services 10,500$ -$ -$ -$ E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC730548 PRG121200 GRN-1003996 730000 Drug Testing Expense 500$ -$ -$ -$ Total Expenditures 12,000$ -$ -$ -$ R Judicial Grants Circuit Court Family Court Srv FND11012 CCN3010402 RC615571 PRG121200 GRN-1003998 615000 State Operating Grants 4,000.00$ -$ -$ -$ Total Revenues 4,000.00$ -$ -$ -$ E Judicial Grants Circuit Court Family Court Srv FND11012 CCN3010402 SC702010 PRG121200 GRN-1003998 702000 Salaries Regular 4,000.00$ -$ -$ -$ Total Expenditures 4,000.00$ -$ -$ -$ Facilities E General Fund Non-Department Transfers FND10100 CCN9090101 SC760126 PRG196030 PRJ-17400 760000 Miscellaneous Captial Outlay $ - $ (100,359) $ - $ - E General Fund Non-Department FND10100 CCN9010101 SC788001 PRG196030 PRJ-17400 BFA40400 788001 Transfers Out - 100,359 - - Total Expenditures -$ -$ -$ -$ R Project Work Order Facilities FND40400 CCN1040101 RC695500 PRG148020 PRJ-17400 BFA10100 695500 Transfers In -$ 100,359$ -$ -$ Total Revenue -$ 100,359$ -$ -$ E Project Work Order Facilities FND10100 CCN1040101 SC796500 PRG148020 796500 Budgeted Equity -$ 100,359$ -$ -$ Total Expenditures -$ 100,359$ -$ -$ Oakland County, Michigan Schedule "A" DETAIL WHEREAS a FY 2023 budget amendment is recommended for the Animal Control Division to accept reimbursement funding of $470 from the October Ist -8th Bissel Pet Foundation's Empty the Shelter event. M.R. #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review and approval by Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a FY 2023 budget amendment totaling $12,000 is recommended for Circuit Court to recognize amendment #1 to the FY 2023 Drug Court Grant (Adult), providing additional funding for increased services. The amendment is within 15% of the original award (M.R. #22375).; and WHEREAS a FY 2023 budget amendment is recommended for the Animal Control Division to accept reimbursement funding of $1,050 from the May Ist -15th Bissel Pet Foundation's Empty the Shelter event. M.R. #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review and approval by Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a FY 2023 budget amendment is recommended for the Animal Control Division to accept reimbursement funding of $1,750 from the July 6th - 31st Bissel Pet Foundation's Empty the Shelter event. M.R. #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review and approval by Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a FY 2023 budget amendment is recommended for the Board of Commissioners as Miscellaneous Resolution (M.R. # 2023-3376) appropriated $15,000 for the Sponsoship of the Greater Detroit Comedy Festival Presented by the City of Pontiac. Due the timing resolution the budget amendment is included in the FY 2023 Year End Report; and WHEREAS a FY 2023 budget amendment totaling $4,000 is recommended for Circuit Court to recognize amendment #1 to the FY 2023 Drug Court Grant (Juvenile), providing additional funding for increased services. The amendment is within 15% of the original award (M.R. #22375).; and WHEREAS a FY 2024 budget amendment of $100,359 is recommended to transfer funds from Non-Department General Fund (#10100) to the Facilities Project Work Order Fund (#40400) for the installation of the American with Disabilities Act (ADA) Compliance power door at Information Technology's main entrance; and 6 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I . R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan Schedule "A" DETAIL Non-Departmental E General Fund Non-Department Transfers FND10100 CCN9090101 SC788001 PRG196030 BFA63100 788001 Transfers Out (8,306)$ -$ -$ -$ E General Fund Non-Department Transfers FND10100 CCN9090101 SC788001 PRG196030 BFA53600 788001 Transfers Out (132,600) - - - E General Fund Non-Departmental FND10100 CCN9010101 SC788001 PRG196030 BFA63100 788001 Transfers Out 8,306 - - - E General Fund Non-Departmental FND10100 CCN9010101 SC788001 PRG196030 BFA53600 788001 Transfers Out 132,600 - - - Total Expenditures -$ -$ -$ -$ E General Fund Non-Department Transfers FND10100 CCN9010101 RC665882 PRG196030 Planned Use of Balance -$ $ 4,000,000 $ - $ - Total Revenue -$ $ 4,000,000 $ - $ - E General Fund Non-Department Transfers FND10100 CCN9090101 SC740135 PRG196030 Road Comm Tri-Party -$ 2,000,000$ -$ -$ E General Fund Non-Department Transfers FND10100 CCN9090101 SC740085 PRG196030 Local Road Funding - 2,000,000 - - Total Expenditures -$ 4,000,000$ -$ -$ E General Fund Non-Department Transfers FND10100 CCN9090101 SC760126 PRG196030 PRJ-17451 760000 Miscellaneous Captial Outlay $ - $ (48,355) $ - $ - E General Fund Prosecuting Attorney FND10100 CCN4010201 SC788001 PRG122050 PRJ-17451 BFA40400 788001 Transfers Out - 48,355 - - Total Expenditures -$ -$ -$ -$ R Project Work Order Facilities FND40400 CCN1040101 RC695500 PRG148020 PRJ-17451 BFA10100 695500 Transfers In -$ 48,355$ -$ -$ Total Revenue -$ 48,355$ -$ -$ E Project Work Order Facilities FND40400 CCN1040101 SC796500 PRG148020 796500 Budgeted Equity -$ 48,355$ -$ -$ Total Expenditures -$ 48,355$ -$ -$ Sheriff R General Fund Inv. & Forensic Svcs FND10100 CCN4030901 RC695500 PRG116240 BFA21340 695500 Transfers In - Law Enforcement Enhance Lab Fees 26,091.00$ -$ -$ -$ R General Fund Emergency Comm Ops FND10100 CCN4030701 RC695500 PRG116230 BFA21396 695500 Transfers In - Sheriff Dispatch Training 14,429.00 - - - R General Fund Corrective Services FND10100 CCN4030301 RC695500 PRG112620 BFA21397 695500 Transfers In - Sheriff Booking Fee Training 5,430.00 - - - 45,950.00$ -$ -$ -$ E General Fund Inv. & Forensic Svcs FND10100 CCN4030901 SC731218 PRG116240 730000 Membership Dues 100.00 E General Fund Inv. & Forensic Svcs FND10100 CCN4030901 SC750203 PRG116240 750000 Forensic Lab Enhancement 25,991.00 E General Fund Emergency Comm Ops FND10100 CCN4030701 SC731304 PRG116230 730000 Officers Training (Dispatch)14,429.00 - - - E General Fund Corrective Services FND10100 CCN4030301 SC731304 PRG112620 730000 Officers Training (Corrections)5,430.00 - - - 45,950.00$ -$ -$ -$ R Law Enforcement Enhance Lab Fees Inv. & Forensic Svcs FND21340 CCN4030901 RC665882 PRG116240 665882 Planned Use of Balance 26,091.00$ -$ -$ -$ Total Revenue 26,091.00$ -$ -$ -$ E Law Enforcement Enhance Lab Fees Inv. & Forensic Svcs FND21340 CCN4030901 SC788001 PRG116240 BFA10100 788001 Transfers Out - General Fund 26,091.00$ -$ -$ -$ Total Expenditures 26,091.00$ -$ -$ -$ R Dispatch Training Emergency Comm Ops FND21396 CCN4030701 RC665882 PRG112630 665882 Planned Use of Balance 14,429.00$ -$ -$ -$ Total Revenue 14,429.00$ -$ -$ -$ E Dispatch Training Emergency Comm Ops FND21396 CCN4030701 SC788001 PRG112630 BFA10100 788001 Transfers Out - General Fund 14,429.00$ -$ -$ -$ Total Expenditures 14,429.00$ -$ -$ -$ R Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 RC665882 PRG112620 665882 Planned Use of Balance 5,430.00$ -$ -$ -$ Total Revenue 5,430.00$ -$ -$ -$ E Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 SC788001 PRG112620 BFA10100 788001 Transfers Out - General Fund 5,430.00$ -$ -$ -$ Total Expenditures 5,430.00$ -$ -$ -$ WHEREAS the Sheriff's 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 $45,950 is being recognized for eligible membership dues, forensic lab and WHEREAS a FY 2023 budget amendment is recommended correcting the cost center number used in the transfers out totaling $140,906; $8,306 was transferred to the Facilities Maintenance and Operations for furniture replacement and $132,600 was transferred to the Radio Communications Fund from second quarter forecast due to increase costs on radios (M.R #23104); and WHEREAS a FY 2024 budget amendment is recommended appropriating $4,000,000 from Strategic Investment Assigned Fund Balance (GL #383554) as the FY 2024 General Appropriations Act (M.R. #23140) autorized an allocation of $2.0 million for FY 2024 Tri-Party Road and $2.0 million for FY 2024 Local Road Improvement Program (LRIP) funding to the Non-Departmental Transfers (9090101) General Fund budget. Tri-Party Road and LRIP resolutions are required for the individual projects to transfer the funds to Non-Departmental (9010101) section of the budget to expend the funds; and WHEREAS a FY 2024 budget amendment of $48,355 is recommended to transfer funds from Non-Department General Fund (#10100) to the Facilities Project Work Order Fund (#40400) for the renovation of the Courthouse Grand Jury Room; and 7 I I I I I I I I I I I I I I I I I I I I I I I I I . R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan Schedule "A" DETAIL R General Fund Grants Emergency Response and Prep.FND10101 CCN4030501 RC615571 PRG110110 GRN-1004276 615000 State Operating Grants $ 8,035 $ - $ - $ - Total Revenues 8,035$ -$ -$ -$ E General Fund Grants Emergency Response and Prep.FND10101 CCN4030501 SC712020 PRG110110 GRN-1004276 702000 Overtime 8,035$ Total Expenditures 8,035$ -$ -$ -$ E General Fund Emergency Response and Prep FND10100 CCN4030501 SC730716 PRG110045 730000 Fees Civil Service (100,000.00)$ (100,000.00)$ (100,000.00)$ ########## E General Fund Corrective Services Satellite FND10100 CCN4030601 SC730716 PRG110045 730000 Fees Civil Service 100,000.00 100,000.00 100,000.00 100,000.00 -$ -$ -$ -$ E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC712020 PRG110090 GRN-1004071 702000 Overtime 1,290.00$ 1,290.00$ 1,290.00$ 1,290.00$ E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC722770 PRG110090 GRN-1004071 722000 Retirement 312.00 312.00 312.00 312.00 E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC722790 PRG110090 GRN-1004071 722000 Social Security 98.00 98.00 98.00 98.00 E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC730324 PRG110090 GRN-1004071 730000 Communications (9,400.00) (9,400.00) (9,400.00) (9,400.00) E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC731465 PRG110090 GRN-1004071 730000 Program 7,700.00 7,700.00 7,700.00 7,700.00 -$ -$ -$ -$ R General Fund Grants Patrol Services FND10101 CCN4030601 RC610313 PRG110000 GRN-1004332 610000 Federal Operating Grants $ - $ 8,313 $ - $ - Total Revenues -$ 8,313$ -$ -$ E General Fund Grants Patrol Services FND10101 CCN4030601 SC750070 PRG110000 GRN-1004332 750000 Deputy Supplies -$ 8,313$ Total Expenditures -$ 8,313$ -$ -$ E Law Enforcement GrantsInv. & Forensic Svcs FND11005 CCN4030901 SC702010 PRG116240 GRN-0001148 702000 Salaries 3,305.00$ E Law Enforcement GrantsInv. & Forensic Svcs FND11005 CCN4030901 SC722900 PRG116240 GRN-0001148 722000 Fringe Benefits 1,362.00$ -$ -$ -$ E Law Enforcement GrantsInv. & Forensic Svcs FND11005 CCN4030901 SC750280 PRG116240 GRN-0001148 750000 Lab Supplies (1,707.00)$ E Law Enforcement GrantsInv. & Forensic Svcs FND11005 CCN4030901 SC760126 PRG116240 GRN-0001148 760000 Misc Capital Outlay (2,960.00)$ -$ -$ -$ -$ R ARP Local Fiscal Recovery Non-Departmental FND21285 CCN9010101 RC610313 PRG133095 GRN-1003970 610000 Federal Operating Grants $ 18,580 $ - $ - $ - Total Revenues 18,580$ -$ -$ -$ E ARP Local Fiscal Recovery Patrol Services FND21285 CCN4030601 SC702010 PRG133095 GRN-1003970 702000 Salaries 16,200$ -$ E ARP Local Fiscal Recovery Patrol Services FND21285 CCN4030601 SC722900 PRG133095 GRN-1003970 722000 Fringe Benefit Adjustments 2,380$ Total Expenditures 18,580$ -$ -$ -$ WHEREAS a Sheriff's Office budget amendment of $18,580 is recommended to extend the School Resource Officer through September 2023 in the School District of the City of Pontiac per Board of Commissioners Report #2023-3268; and WHEREAS a FY 2023 budget amendment of $8,035 is recommended for the Sheriff's Office to accept the MCOLES Training to Locals grant award for reimbursement of costs incurred to train employed recruits enrolled in a basic law enforcement training academy. Miscellaneous Resolution (M.R.) #19006 authorizes WHEREAS a FY 2023- FY 2025 budget amendment of $100,000 is recommended for the Sheriff's Office to move budget to the correct cost center that was not included during the Civil Service Division cost center transfer of responsibility; and WHEREAS a FY 2023 - FY 2024 budget amendment of $9,400 is recommended for the Sheriff's Office to accept the FY 2023 High Intensity Drug Trafficking Areas (HIDTA) Grant amendment #3. The amendment is within 15% of the original award; and WHEREAS a FY24 budget amendment of $8,313 is recommended for the Sheriff's Office to accept the Bulletproof Vest Program grant award. Miscellaneous Resolution (M.R.) #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review WHEREAS a FY 2023 budget amendment of $4,667 is recommended for the Sheriff's Office to revise the 2021 Capacity Enhancement Backlog Reduction (CEBR) Grant budget to recognize amendment #4 to utilize cost savings from the purchase of equipment and supplies to fund positions through 8 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Judicial Grants #11012 R Judicial Grants Division - I Novi FND11012 CCN3020205 RC615571 PRG121050 GRN-1004286 615000 State Operating Grants - 9,575.00 9,575 9,575 Total Revenues - 9,575.00 $ 9,575 $ 9,575 E Judicial Grants Division - I Novi FND11012 CCN3020205 SC730373 PRG121050 GRN-1004286 730000 Contracted Services - 7,875.00 7,875 7,875 E Judicial Grants Division - I Novi FND11012 CCN3020205 SC750245 PRG121050 GRN-1004286 750000 Incentives - 1,700.00 1,700 1,700 Total Expenditures - 9,575.00 $ 9,575 $ 9,575 R Judicial Grants Division - I Novi FND11012 CCN3020205 RC615571 PRG121050 GRN-1004289 615000 State Operating Grants - 4,000.00 4,000$ 4,000$ Total Revenues - 4,000.00 4,000$ 4,000$ E Judicial Grants Division - I Novi FND11012 CCN3020205 SC730373 PRG121050 GRN-1004289 730000 Contractual Services - 3,500.00 3,500$ 3,500$ E Judicial Grants Division - I Novi FND11012 CCN3020205 SC750245 PRG121050 GRN-1004289 750000 Incentives - 500.00 500$ 500$ Total Expenditures - 4,000.00 4,000$ 4,000$ E Judicial Grants District Court I - Novi FND11012 CCN3020205 SC722740 PRG121050 GRN-1004001 722000 Fringe Benefit Expense (800.00) - -$ -$ E Judicial Grants District Court I - Novi FND11012 CCN3020205 SC750245 PRG121050 GRN-1004001 750000 Incentives 800.00 - -$ -$ Total Expenditures - - -$ -$ R Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 RC615571 PRG121050 GRN-1003980 615000 State Operating Grants - (13,123.00) (13,123.00)$ (13,123.00)$ - (13,123.00) (13,123.00)$ (13,123.00)$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC731818 PRG121050 GRN-1003980 730000 Special Event Program - (75.00) (75.00)$ (75.00)$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC732018 PRG121050 GRN-1003980 730000 Travel & Conference - (915.00) (915.00)$ (915.00)$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC730373 PRG121050 GRN-1003980 730000 Contracted Services - (10,325.00) (10,325.00)$ (10,325.00)$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC750245 PRG121050 GRN-1003980 750000 Incentives - (1,708.00) (1,708.00)$ (1,708.00)$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC750399 PRG121050 GRN-1003980 750000 Office Supplies - (100.00) (100.00)$ (100.00)$ - (13,123.00) (13,123.00)$ (13,123.00)$ R Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 RC615571 PRG121050 GRN-1004345 615000 State Operating Grants - 9,923.00 9,923.00$ 9,923.00$ - 9,923.00 9,923.00$ 9,923.00$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC732018 PRG121050 GRN-1004345 730000 Travel & Conference - 2,025.00 2,025.00$ 2,025.00$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC730373 PRG121050 GRN-1004345 730000 Contracted Services - 6,275.00 6,275.00$ 6,275.00$ E Judicial Grants Division - III Rochester Hills FND11012 CCN3020405 SC750245 PRG121050 GRN-1004345 750000 Incentives - 1,623.00 1,623.00$ 1,623.00$ - 9,923.00 9,923.00$ 9,923.00$ R Judicial Grants District Court IV - Troy FND11012 CCN3020505 RC615571 PRG121050 GRN-1004010 615000 State Operating Grants - 3,150.00 -$ -$ Total Revenues - 3,150.00 -$ -$ E Judicial Grants District Court IV - Troy FND11012 CCN3020505 SC702010 PRG121050 GRN-1004010 702000 Salaries Regular - 1,750.00 -$ -$ E Judicial Grants District Court IV - Troy FND11012 CCN3020505 SC722740 PRG121050 GRN-1004010 722000 Fringe Benefits - 1,400.00 -$ -$ Total Expenditures - 3,150.00 -$ -$ ARP Local Fiscal Recovery Fund #21285 R ARP Local Fiscal Recovery FundNon Departmental FND21285 CCN9010101 RC610313 PRG133095 GRN-1004353 610000 Federal operating Grant - 2,000,000.00 -$ -$ WHEREAS a FY2024 budget amendment is recommended for 52-3 District Court to accept the FY2024 Drug Court Grant amounting to $9,923; and Oakland County, Michigan Schedule "B" DETAIL WHEREAS a FY 2024-2026 budget amendment totaling $9,575 is recommended for the 52-1 District Court to accept grant funding for the FY 2024 Michigan Drug Court Grant Program (Driving while Impaired) Grant Program. Miscellaneous Resolution (M.R.) #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review and approval by Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated Interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a FY 2024 - FY 2026 budget amendment totaling $4,000 is recommended for the 52-1 District Court, accepting grant funding from the State Court Administrative Office fuding for the FY 2024 Veteran's Treatment Court grant program. Miscellaneous Resolution (M.R.) #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review and approval by Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated Interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and WHEREAS a FY 2023 budget amendment totaling $800 is recommended for the 52-1 (Novi) District Court to recognize amendment #2 to the FY 2023 Michigan Drug Court Grant Program, adjusting the budget to utilize favorability for incentives. The amendment is within 15% of the original award (M.R. #22375).; and WHEREAS a FY 2024 budget amendment totaling $3,150 is recommended for the 52-4 District Court to recognize amendment #1 to the FY 2023 Michigan Drug Court Grant Program (Hybrid DWI), accepting additional funding from the state. The amendment is within 15% of the original award (M.R. #22375).; and 9 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan Schedule "B" DETAIL Total Revenue - 2,000,000.00 -$ -$ E ARP Local Fiscal Recovery FundNon Departmental FND21285 CCN1060201 SC731598 PRG133095 GRN-1004353 730000 Regranting Program - 2,000,000.00 -$ -$ Total Expenditures - 2,000,000.00 -$ -$ R ARP Local Fiscal Recovery FundNon-Departmental FND21285 CCN9010101 RC610313 PRG133095 610000 Federal Operating Grants (17,000,000.00) (17,000,000.00) - - Total Revenue (17,000,000.00) (17,000,000.00) - - E ARP Local Fiscal Recovery FundNon-Departmental FND21285 CCN9010101 SC788001 PRG133095 BFA10100 788001 Transfer Out (17,000,000.00) (17,000,000.00) - - Total Expenditures (17,000,000.00) (17,000,000.00) - - R General Fund Health FND10100 CCN1060201 RC695500 PRG133095 BFA21285 695500 Transfer In (17,000,000.00) (17,000,000.00) - - Total Revenue (17,000,000.00) (17,000,000.00) - - E General Fund Health FND10100 CCN1060201 SC702010 PRG133095 702000 Salaries Regular (11,334,555.00) (11,334,555.00) - - E General Fund Health FND10100 CCN1060201 SC722900 PRG133095 722000 Fringe Benefit Adjustment (5,665,445.00) (5,665,445.00) - - Total Expenditures (17,000,000.00) 17,000,000.00 - - R ARP Local Fiscal Recovery FundNon-Departmental FND21285 CCN9010101 RC610313 PRG133095 GRN-1004343 610000 Federal Operating Grants 17,000,000.00 17,000,000.00 - - Total Revenue 17,000,000.00 17,000,000.00 - - E ARP Local Fiscal Recovery FundNon-Departmental FND21285 CCN9010101 SC788001 PRG133095 GRN-1004343 BFA10100 788001 Transfer Out 17,000,000.00 17,000,000.00 - - Total Expenditures 17,000,000.00 17,000,000.00 - - R General Fund Health FND10100 CCN1060201 RC695500 PRG133095 GRN-1004343 BFA21285 695500 Transfer In 17,000,000.00 17,000,000.00 - - Total Revenue 17,000,000.00 17,000,000.00 - - E General Fund Health FND10100 CCN1060201 SC702010 PRG133095 GRN-1004343 702000 Salaries Regular 11,334,555.00 11,334,555.00 - - E General Fund Health FND10100 CCN1060201 SC722900 PRG133095 GRN-1004343 722000 Fringe Benefit Adjustment 5,665,445.00 5,665,445.00 - - Total Expenditures 17,000,000.00 17,000,000.00 - - Economic Development Corporation #21180 R Econonic Dev Corp Economic Development Corporation FND21180 CCN1090305 RC630280 PRG171110 630000 Closing Fee - (5,000.00) (5,000)$ (5,000)$ Total Revenues - (5,000.00) (5,000)$ (5,000)$ E Econonic Dev Corp Economic Development Corporation FND21180 CCN1090305 SC730065 PRG171110 730000 Administrative Overhead - (10,000.00) (10,000)$ (10,000)$ E Econonic Dev Corp Economic Development Corporation FND21180 CCN1090305 SC731507 PRG171110 730000 Public Notices - 3,500.00 3,500 3,500 E Econonic Dev Corp Economic Development Corporation FND21180 CCN1090305 SC732165 PRG171110 730000 Workshop and Meetings - 1,500.00 1,500 1,500 Total Expenditures - (5,000.00) (5,000)$ (5,000)$ Human Service Grants #11007 R Human Services Grants Health FND11007 CCN1060234 RC615571 PRG133910 GRN-1004168 615000 State Operating Grants 6,500.00 - -$ -$ Total Revenues 6,500.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060234 SC702010 PRG133910 GRN-1004168 702000 Salaries Regular 1,312.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060234 SC722740 PRG133910 GRN-1004168 722000 Fringe Benefits 466.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC730926 PRG133910 GRN-1004168 730000 Indirect Costs 181.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC731346 PRG133910 GRN-1004168 730000 Personal Mileage 328.00 - - - WHEREAS a FY 2024 budget amendment is recommended for the ARP Local Fiscal Recovery Fund (#21285) for the Medical Debt Relief for Oakland County Families as the budget was not reflected within the resolution (MR #23147); and WHEREAS a FY 2023 - FY 2024 budget amendment is recommended correcting the budgets from the Miscellaneous Resolution #23145 Fiscal Services - Appropriating American Rescue Plan Act – Local Fiscal Recovery Funds to Reimburse County Operations Related to the Response of the Public Health Emergency and Negative Economic Impacts as a grant identification number was omitted from the resolution; and WHEREAS a FY 2024 - FY 2026 budget amendment is recommended for the Economic Development Corporation (EDC) Fund (#21180) as the board approved their FY 2024 budget in the amount of $6,800; and 10 I I I I I I I I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan Schedule "B" DETAIL E Human Services Grants Health FND11007 CCN1060234 SC731458 PRG133910 GRN-1004168 730000 Professional Services 2,000.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC750245 PRG133910 GRN-1004168 750000 Incentives 1,213.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC750294 PRG133910 GRN-1004168 750000 Material and Supplies 500.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC750301 PRG133910 GRN-1004168 750000 Medical Supplies 500.00 - - - 6,500.00 - -$ -$ R Human Services Grants FND11007 CCN1060234 RC615571 PRG133910 GRN-1004169 615000 State Operating Grants 6,500.00 - -$ -$ Total Revenues 6,500.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060234 SC750399 PRG133910 GRN-1004169 750000 Office Supplies 300.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060234 SC731388 PRG133910 GRN-1004169 730000 Printing 700.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC750294 PRG133910 GRN-1004169 750000 Material and Supplies 2,000.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC750567 PRG133910 GRN-1004169 750000 Training-Educational Supplies 2,000.00 - - - E Human Services Grants Health FND11007 CCN1060234 SC750301 PRG133910 GRN-1003913 750000 Medical Supplies 1,500.00 - - - 6,500.00 - -$ -$ R Human Services Grants Health FND11007 CCN1060235 RC610313 PRG133970 GRN-1003913 610000 Federal Operating Grants 2,857.00 - -$ -$ Total Revenues 2,857.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060235 SC731031 PRG133970 GRN-1003913 730000 Laboratory Fees 2,857.00 - -$ -$ Total Expenditures 2,857.00 - -$ -$ R Human Services Grants Health FND11007 CCN1060230 RC615571 PRG133215 GRN-1003919 615000 State Operating Grants 3,500.00 - -$ -$ Total Revenues 3,500.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060230 SC730982 PRG133215 GRN-1003919 730000 Interpreter Fees 4,000.00 - -$ -$ E Human Services Grants Health FND11007 CCN1060230 SC732018 PRG133215 GRN-1003919 730000 Travel and Conference (2,000.00) - - - E Human Services Grants Health FND11007 CCN1060230 SC731388 PRG133215 GRN-1003919 730000 Printing 500.00 - - - E Human Services Grants Health FND11007 CCN1060230 SC750399 PRG133215 GRN-1003919 750000 Office Supplies 500.00 - - - E Human Services Grants Health FND11007 CCN1060230 SC750567 PRG133215 GRN-1003919 750000 Training-Educational Supplies 100.00 - - - E Human Services Grants Health FND11007 CCN1060230 SC732165 PRG133215 GRN-1003919 770000 Workshops and Meetings 400.00 - - - Total Expenditures 3,500.00 - -$ -$ Motor Pool #66100 R Motor Pool Support Services Lease Vehicles FND66100 CCN1040210 RC665882 PRG184010 665882 Planned Use Fund Balance 92,180.00 - -$ -$ Total Revenues 92,180.00 - -$ -$ E Motor Pool Support Services Lease Vehicles FND66100 CCN1040210 SC796500 PRG184010 796500 Budgeted Equity Fund 92,180.00 - -$ -$ Total Expenses 92,180.00 - -$ -$ Parks & Recreation #50800 E Parks and Recreation PR Addison Oaks FND50800 CCN5060150 SC730198 PRG160710 730000 Building Maint Charges 13,800.00 - -$ -$ E Parks and Recreation PR Addison Oaks FND50800 CCN5060150 SC730814 PRG160710 730000 Grounds Maintenance 24,135.00 - - - E Parks and Recreation PR Catalpa Oaks FND50800 CCN5060170 SC730198 PRG160700 730000 Building Maint Charges 15,923.00 - - - E Parks and Recreation PR Glen Oaks FND50800 CCN5060172 SC730198 PRG160010 730000 Building Maint Charges 10,232.00 - - - E Parks and Recreation PR Glen Oaks FND50800 CCN5060172 SC730814 PRG160010 730000 Grounds Maintenance 24,600.00 - - - E Parks and Recreation PR Groveland Oaks FND50800 CCN5060152 SC730814 PRG160710 730000 Grounds Maintenance 2,198.00 - - - E Parks and Recreation PR Independence Oaks FND50800 CCN5060160 SC730789 PRG160700 730000 General Program Administration 5,014.00 - - - E Parks and Recreation PR Lyon Oaks FND50800 CCN5060174 SC730198 PRG160700 730000 Building Maint Charges 19,560.00 - - - E Parks and Recreation PR Orion Oaks FND50800 CCN5060162 SC730814 PRG160700 730000 Grounds Maintenance 14,842.00 - - - E Parks and Recreation PR Red Oaks FND50800 CCN5060176 SC730198 PRG160700 730000 Building Maint Charges 2,762.00 - - - E Parks and Recreation PR Red Oaks FND50800 CCN5060176 SC730814 PRG160700 730000 Grounds Maintenance 167,439.00 - - - E Parks and Recreation PR Springfield Oaks FND50800 CCN5060178 SC730198 PRG160700 730000 Building Maint Charges 2,376.00 - - - E Parks and Recreation PR Springfield Oaks FND50800 CCN5060178 SC730814 PRG160700 730000 Grounds Maintenance 1,384.00 - - - E Parks and Recreation PR Waterford Oaks FND50800 CCN5060164 SC730198 PRG160700 730000 Building Maint Charges 2,624.00 - - - WHEREAS a FY 2023 Budget Amendment is recommended for the Motor Pool Fund (#66100) correcting the accounts used in the 3rd Quarter Forecast Amendment for the FY 2023 for Law Enforcement Services agreement with Pontiac Schools and the budget amendment from M.R. #23120 Amendment #1 to FY 2022 - FY 2024 Law Enforcement Services Agreement with the Charter Township of Commerce; and WHEREAS a FY 2023 budget amendment of $19,357 is recommended for Health and Human Services Health Division to recognize the FY 2023 Local Health Department Amendment #4 for the Integrating Monkeypox into STI Clinics $6,500, Monkeypox Mobile Unit program $6,500, Nurse Family Partnership Services $3,500, and Tuberculosis (TB) Control $2,857which is within 15% of the FY 2023 Local Health Department acceptance (M.R. #22327). Amendment #4 increases total funding from $12,692,188 to $12,711,545; and 11 I I I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2023 Amendment FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan Schedule "B" DETAIL E Parks and Recreation Facilities Maintenance FND50800 CCN5060910 SC730789 PRG160430 730000 Administration (306,889.00)- - - Total Expenditures - - -$ -$ Law Enforcement Grants E General Fund Patrol Services FND10100 CCN4030601 SC776661 PRG116180 REG40440 770000 Motor Pool (29,369)$ 17,300.00 - - E General Fund Patrol Services FND10100 CCN4030601 SC788001 PRG116180 REG40440 BFA66100 788001 Transfer Out - Motor Pool (38,989)$ 38,989.00 - - E General Fund Non-Departmental FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency 68,358$ (56,289.00) Total Expenditures -$ - -$ -$ R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC695500 PRG184010 BFA10100 695500 Transfer In - Gen Fund $ (38,989) 38,989.00 -$ -$ R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC631610 PRG184010 630000 Productive Labor (5,300)$ 5,300.00 - - R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC631463 PRG184010 630000 Parts and Accessories (12,000)$ 12,000.00 - - R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC665882 PRG184010 665882 Planned Use of Balance 44,289$ (44,289.00) - - Total Revenue $ (12,000) 12,000.00 $ - $ - E Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 SC750413 PRG184010 750000 Parts and Accessories $ (12,000) 12,000.00 - - Total Expenses (12,000)$ 12,000.00 -$ -$ E General Fund Patrol Services FND10100 CCN4030601 SC776661 PRG116180 REG40420 770000 Motor Pool $ (12,443) 6,000.00 - - E General Fund Patrol Services FND10100 CCN4030601 SC788001 PRG116180 REG40420 BFA66100 788001 Transfer Out - Motor Pool (25,000)$ 25,000.00 - - E General Fund Non-Departmental FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency 37,443$ (31,000.00) Total Expenditures -$ - -$ -$ R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC695500 PRG184010 BFA10100 695500 Transfer In - Gen Fund $ (25,000) 31,000.00 -$ -$ R Motor Pool Fund FND66100 CCN1040210 RC631071 PRG184010 630000 Leased Equipment -$ - - - R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC631610 PRG184010 630000 Productive Labor (2,000)$ 2,000.00 - - R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC631463 PRG184010 630000 Parts and Accessories (4,000)$ 4,000.00 - - R Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 RC665882 PRG184010 665882 Planned Use of Balance 27,000$ (33,000.00) - - Total Revenue $ (4,000) 4,000.00 $ - $ - E Motor Pool Fund Facilities Mgmt/Support Svcs FND66100 CCN1040210 SC750413 PRG184010 750000 Parts and Accessories (4,000)$ 4,000.00 - - Total Expenses (4,000)$ 4,000.00 -$ -$ WHEREAS a FY 2023 - FY 2024 budget amendment is recommended for the Sheriff's Office as Amendment #1 to the Oakland County Sheriff's Office 2022-2024 Law Enforcement Services Agreement with the City of Pontiac (M.R. 23127) that added a vehicle, however due to a delivery delay, it will be purchased in 2024; and WHEREAS a budget amendment is recommended for Parks and Recreation for 4th Quarter transfers; and WHEREAS a FY 2023 - FY 2024 budget amendment is recommended for the Sheriff's Office as Amendment #1 to the Oakland County Sheriff's Office 2022-2024 Law Enforcement Services Agreement with the City of Rochester Hills (M.R. 22379) that added a vehicle, however due to a delivery delay, it will be purchased in 2024; and 12 I I I I I I I I I I I I I I I I SCHEDULE C - FY 2023 GENERAL FUND / GENERAL PURPOSE CARRYFORWARD REQUEST DEPARTMENT NAME Approved Dollar Amount Fund (FND10100 or FND20293)Cost Center Program Spend Category Account Description Project or Grant, if applicable Circuit Court 1,000,000 FND20293 CCN3010402 PRG112570 SC731843 State Institutions Circuit Court 78,295 FND10100 CCN3010101 PRG121100 SC731822 Special Projects Circuit Court 247,134 FND10100 CCN3010101 PRG121100 SC750154 Expendable Equipment Total Circuit Court 1,325,429$ Clerk/Register of Deeds 2,250 FND10100 CCN2010401 172190 731458 Professional Services Clerk/Register of Deeds 100,000 FND10100 CCN2010301 185010 750126 Election supplies Total Clerk/Register of Deeds 102,250$ Prosecuting Attorney's Office 9,493 FND10100 CCN4010101 PRG122050 SC731458 Professional Services Prosecuting Attorney's Office 402,378 FND10101 CCN4010201 PRG122090 SC730373 Contracted Services Prosecuting Attorney's Office 8,022 FND10100 CCN4010101 PRG122050 SC750170 Other Expendable Equipment Prosecuting Attorney's Office 10,000 FND10100 CCN4010101 PRG122050 SC731458 Professional Services Prosecuting Attorney's Office 30,000 FND10100 CCN4010101 PRG122050 SC750154 Expendable Equipment Total Prosecuting Attorney 459,893$ Probate Court 11,463 FND10100 CCN3040403 PRG124015 SC750154 Expendable Equipment Total Probate Court 11,463$ Sheriff's Office 28,080 FND10100 CCN4030301 PRG112620 SC731780 Software Support Maintenance 113 I DEPARTMENT NAME Approved Dollar Amount Fund (FND10100 or FND20293)Cost Center Program Spend Category Account Description Project or Grant, if applicable Sheriff's Office 504,945 FND10100 CCN4030501 PRG112680 SC731780 Software Support Maintenance Sheriff's Office 11,800 FND10100 CCN4030501 PRG116220 SC731780 Software Support Maintenance Sheriff's Office 24,730 FND10100 CCN4030301 PRG112580 SC731885 Support Services Sheriff's Office 310,000 FND10100 CCN4030501 PRG110110 SC750070 Deputy Supplies Sheriff's Office 181,700 FND10100 CCN4030601 PRG110000 SC760157 Equipment Sheriff's Office 637,638 FND10100 CCN4030601 PRG116220 SC760126 Misc. Capital Outlay Sheriff's Office 99,000 FND10100 CCN4030201 PRG112580 SC750170 Other Expendable Equipment Sheriff's Office 12,575 FND10100 CCN4030201 PRG112580 SC750581 Uniforms Sheriff's Office 21,897 FND10100 CCN4030901 PRG161240 SC730646 Equipment Maintenance Sheriff's Office 21,133 FND10100 CCN4030901 PRG161240 SC730646 Equipment Maintenance Sheriff's Office 18,000 FND10100 CCN4030601 PRG110000 SC731241 Miscellaneous Total Sheriff's Office 1,871,498$ Treasurer's Office 120,000 FND10100 CCN7010101 PRG186130 SC788001 Transfers Out Total Treasurer's Office 120,000$ Board of Commissioners 267,970 FND10100 CCN5010101 PRG180010 SC731822 Special Projects Board of Commissioners 253,857 FND10100 CCN5010101 PRG180010 SC731458 Professional Services 2 SCHEDULE C - FY 2023 GENERAL FUND / GENERAL PURPOSE CARRYFORWARD REQUEST 14 I DEPARTMENT NAME Approved Dollar Amount Fund (FND10100 or FND20293)Cost Center Program Spend Category Account Description Project or Grant, if applicable Board of Commissioners 10,500 FND10100 CCN5010101 PRG180010 SC750049 Computer Supplies Board of Commissioners 3,000 FND10100 CCN5010101 PRG180010 SC750154 Expendable Equipment Board of Commissioners 40,472 FND10100 CCN5010101 PRG180010 SC730373 Contracted Services Total Board of Commissioners 575,799$ County Executive - Administration 250,000 FND10100 CCN1010101 PRG181000 SC731598 Regranting Program County Executive - Diversity, Equity and Inclusion 80,000 FND10100 CCN1010301 PRG181002 SC731458 Professional Services County Executive - Diversity, Equity and Inclusion 140,000 FND10100 CCN1010301 PRG181002 SC731818 Special Event Program County Executive - Diversity, Equity and Inclusion 30,000 FND10100 CCN1010301 PRG181002 SC732018 Travel and Conference County Executive - Diversity, Equity and Inclusion 45,000 FND10100 CCN1010301 PRG181002 SC750511 Special Event Supplies Total County Executive 545,000$ Economic Development 2,000,000 FND10100 CCN1090304 PRG171000 SC731458 Professional Services Economic Development 125,000 FND10100 CCN1090109 PRG171000 SC730072 Advertising Economic Development 240,000 FND10100 CCN1090204 PRG171000 SC731458 Professional Services Economic Development - Workforce Development 10,000 FND10100 CCN1090201 PRG171000 SC731818 Special Event Program Economic Development - CEED Lending - Revolving Loan Fund 1,300,000 FND10100 CCN1090304 PRG133095 SC788001 Transfers Total Economic Development 3,675,000$ 3 SCHEDULE C - FY 2023 GENERAL FUND / GENERAL PURPOSE CARRYFORWARD REQUEST 15 I DEPARTMENT NAME Approved Dollar Amount Fund (FND10100 or FND20293)Cost Center Program Spend Category Account Description Project or Grant, if applicable Facilities Management - Environmental Sustainability 130,000 FND10100 CCN1040101 PRG140015 SC731458 Professional Services Facilities Management - Environmental Sustainability 50,000 FND10100 CCN1040101 PRG140015 SC750511 Special Event Supplies Total Facilities 180,000$ Health and Human Services 2,208,251 FND10101 CCN1060201 PRG133150 SC731458 Professional Services Health and Human Services 30,000 FND10100 CCN1060239 PRG133560 SC730373 Contracted Services Health and Human Services 25,000 FND10100 CCN1060101 PRG133150 SC731941 Training Health and Human Services 33,730 FND10100 CCN1060201 PRG133150 SC730373 Contracted Services Health and Human Services 364,882 FND10101 CCN1060101 PRG173070 SC731885 Supportive Services Health and Human Services - Health Division 35,000 FND10100 CCN1060201 PRG133150 SC760160 Furniture and Fixtures Total Health & Human Services 2,696,863$ Human Resources 48,000 FND10100 CCN1050101 183010 731458 Professional Services Total Human Resources 48,000$ Rate Study (Maximus) 50,000 FND10100 CCN1020601 PRG182020 SC731458 Professional Services Adaptive Assistance 50,000 FND10100 CCN1020601 PRG182020 SC731458 Professional Services Total Management & Budget 100,000$ Miscellaneous Capital Outlay 628,943 FND10100 CCN9090101 PRG196030 SC760126 Miscellaneous Capital Outlay 4 SCHEDULE C - FY 2023 GENERAL FUND / GENERAL PURPOSE CARRYFORWARD REQUEST 16 I DEPARTMENT NAME Approved Dollar Amount Fund (FND10100 or FND20293)Cost Center Program Spend Category Account Description Project or Grant, if applicable Technology Projects - One time 629,556 FND10100 CCN9090101 PRG196030 SC731822 Technology Projects - One time Tri-Party Road Program 1,856,809 FND10100 CCN9090101 PRG153010 SC740135 Tri-Party Road Program Township Road Repair Program 2,000,000 FND10100 CCN9090101 PRG153010 SC740090 Township Road Repair Program Total Non-Departmental 5,115,308$ Public Communications 100,000 FND10100 CCN1210101 PRG181000 SC730072 Advertising Public Communications 100,000 FND10100 CCN1210101 PRG181000 SC730373 Contracted Services Public Communications 17,000 FND10100 CCN1210101 PRG181000 SC731773 Software Rental Lease Purchase Public Communications 250,000 FND10100 CCN1210106 PRG181000 SC731822 Special Project Public Communications 30,000 FND10104 CCN1210101 PRG181000 SC732018 Travel and Conference Total Public Communication 497,000$ Public Services/ Animal Control 23,120 FND10100 CCN1070801 PRG114000 SC776661 Motor Pool Children's Village 81,079 FND20293 CCN1070701 PRG112090 SC730373 Contracted Services Children's Village 207,780 FND20293 CCN1070701 PRG133095 SC731822 (RC631827)Special Projects Children's Village 19,014 FND20293 CCN1070701 PRG112090 SC750154 Expendable Equipment Total Public Services 330,993$ Grand Total 17,654,497$ J:\FiscalSvc\Budget\Forecast_New\2023\4th (YE)\Carryforwards - GF\Master List\FINAL Master List for 2023 Carryforward Requests 12-4-2312/4/2023 5 SCHEDULE C - FY 2023 GENERAL FUND / GENERAL PURPOSE CARRYFORWARD REQUEST 17 R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title Encumberance Amount R General Fund Non-Departmental FND10100 CCN9010101 RC665567 PRG196030 660000 Encumbrance and Appropriation 2,173,620 General Fund (#10100) E General Fund Fiscal Services FND10100 CCN1020601 SC750154 PRG182020 750000 Expendable Equipment 901.14 E General Fund Facilities FND10100 CCN1040801 SC750154 PRG148020 750000 Expendable Equipment 34,328.70 E General Fund Human Resources FND10100 CCN1050101 SC731458 PRG183010 730000 Professional Services 12,086.25 E General Fund Health and Human Services FND10100 CCN1060101 SC750245 PRG133000 750000 Incentives 60.00 E General Fund Health FND10100 CCN1060201 SC760160 PRG133150 760000 Furniture and Fixtures 733.51 E General Fund Health FND10100 CCN1060220 SC750581 PRG134390 750000 Uniforms 1,606.39 E General Fund Community Corrections FND10100 CCN1070401 SC750154 PRG113000 750000 Expendable Equipment 2,355.06 E General Fund Community Corrections FND10100 CCN1070401 SC730373 PRG113180 730000 Contracted Services 470.00 E General Fund Community Corrections FND10100 CCN1070601 SC731458 PRG132030 730000 Professional Services 2,437.50 E General Fund Community Corrections FND10100 CCN1070601 SC732011 PRG132030 730000 Transportation Service 122,312.00 E General Fund Community Corrections FND10100 CCN1070601 SC750280 PRG132030 750000 Laboratory Supplies 1,006.49 E General Fund Community Corrections FND10100 CCN1070601 SC750301 PRG132030 750000 Medical Supplies 358,717.75 E General Fund Public Communications Division FND10100 CCN1210101 SC731388 PRG181000 730000 Printing 26,565.00 E General Fund Public Communications Division FND10100 CCN1210101 SC731822 PRG181000 730000 Special Projects 10,845.04 E General Fund Elections FND10100 CCN2010301 SC750126 PRG185010 750000 Election Supplies 179,951.20 E General Fund Judicial / Administration FND10100 CCN3010101 SC750154 PRG121100 750000 Expendable Equipment 25,633.19 E General Fund Civil/Criminal Division FND10100 CCN3010301 SC730338 PRG121130 730000 Computer Research Service 13,024.53 E General Fund Civil/Criminal Division FND10100 CCN3010301 SC731458 PRG121130 730000 Professional Services 1,484.00 E General Fund Family Division FND10100 CCN3010402 SC731458 PRG135060 730000 Professional Services 6,681.00 E General Fund Family Division FND10100 CCN3010402 SC750154 PRG135060 750000 Expendable Equipment 700.53 E General Fund Family Division FND10100 CCN3010402 SC731458 PRG135070 730000 Professional Services 3,350.00 E General Fund Family Division FND10100 CCN3010403 SC731458 PRG121240 730000 Professional Services 12,494.45 E General Fund Family Division FND10100 CCN3010403 SC731780 PRG121240 730000 Software Support Maintenance 1,000.00 E General Fund Division I (Novi)FND10100 CCN3020201 SC730338 PRG121020 730000 Computer Research Service 145.38 E General Fund Division III (Rochester Hills)FND10100 CCN3020401 SC730338 PRG121020 730000 Computer Research Service 4,379.10 E General Fund Division IV (Troy)FND10100 CCN3020501 SC730338 PRG121020 730000 Computer Research Service 2,600.00 E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC730828 PRG124015 730000 Guardian Review-Adult 18,170.00 E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC730835 PRG124015 730000 Guardian Review-Minor 1,500.00 E General Fund Probate Estates and Mental Health FND10100 CCN3040403 SC730835 PRG124015 730000 Guardian Review-Minor 2,000.00 E General Fund Prosecuting Attorney Litigation FND10100 CCN4010201 SC750170 PRG122050 750000 Other Expendable Equipment 1,331.17 E General Fund Sheriffs Office FND10100 CCN4030101 SC750294 PRG112580 750000 Material and Supplies 24.00 E General Fund Corrective Services FND10100 CCN4030301 SC750021 PRG112620 750000 Bedding and Linen 16,084.01 E General Fund Corrective Services FND10100 CCN4030301 SC750070 PRG112620 750000 Deputy Supplies 1,960.00 E General Fund Corrective Services FND10100 CCN4030301 SC750119 PRG112620 750000 Dry Goods and Clothing 40,440.75 E General Fund Corrective Services FND10100 CCN4030301 SC730373 PRG112650 730000 Contracted Services 16,869.50 E General Fund Corrective Services FND10100 CCN4030301 SC750217 PRG112650 750000 Groceries 482.25 E General Fund Corrective Services - Satelight FND10100 CCN4030401 SC750021 PRG113381 750000 Bedding and Linen 620.16 E General Fund Corrective Services - Satelight FND10100 CCN4030401 SC750119 PRG113381 750000 Dry Goods and Clothing 1,716.60 E General Fund Corrective Services - Satelight FND10100 CCN4030401 SC750170 PRG121280 750000 Other Expendable Equipment 1,475.40 E General Fund Sheriff Emergency Response and Preparedness FND10100 CCN4030501 SC750070 PRG110005 750000 Deputy Supplies 46,210.50 E General Fund Sheriff Emergency Response and Preparedness FND10100 CCN4030501 SC750581 PRG110005 750000 Uniforms 3,204.74 E General Fund Sheriff Emergency Response and Preparedness FND10100 CCN4030501 SC750070 PRG110110 750000 Deputy Supplies 141,473.77 E General Fund Sheriff Emergency Response and Preparedness FND10100 CCN4030501 SC730646 PRG116220 730000 Equipment Maintenance 860,638.73 E General Fund Patrol Services FND10100 CCN4030601 SC730646 PRG110000 730000 Equipment Maintenance 21,111.98 E General Fund Patrol Services FND10100 CCN4030601 SC760051 PRG116200 760000 Marine Equipment 37,200.00 E General Fund Patrol Services FND10100 CCN4030601 SC730646 PRG116220 730000 Equipment Maintenance 54,325.00 E General Fund Emergency Communications Operations FND10100 CCN4030701 SC750399 PRG116230 750000 Office Supplies 1,342.90 E General Fund Investigative/Forensic Service FND10100 CCN4030901 SC750070 PRG110050 750000 Deputy Supplies 148.36 E General Fund Investigative/Forensic Service FND10100 CCN4030901 SC750280 PRG116240 750000 Laboratory Supplies 1,284.00 E General Fund BOC - Administration FND10100 CCN5010101 SC730856 PRG180010 730000 Historical Commission 2,215.00 E General Fund BOC - Administration FND10100 CCN5010101 SC731080 PRG180010 730000 Legislative Expense 14,087.44 E General Fund Water Resources Administration FND10100 CCN6010101 SC730373 PRG174453 730000 Contracted Services 1,297.00 E General Fund Health FND10101 CCN1060220 SC750413 PRG134190 GRN-1004064 750000 Parts and Accessories 2,460.00 E General Fund Health FND10101 CCN1060220 SC750413 PRG134190 GRN-1004064 750000 Parts and Accessories 1,680.00 Subtotal Expenses 2,117,221.47$ Oakland County, Michigan Schedule D - Fiscal Year 2023 through 2025 - Year End Encumberances 18 R/E Fund Name Division Name Fund # (FND) Cost Center (CCN) # Account # (RC/SC) Program # (PRG) Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title Encumberance Amount Child Care Fund (#20293) E Child Care Fund Family Division FND20293 CCN3010402 SC731458 PRG113310 730000 Professional Services 8,444.75 E Child Care Fund Family Division FND20293 CCN3010402 SC731458 PRG121200 730000 Professional Services 10,790.60 E Child Care Fund Family Division FND20293 CCN3010402 SC731458 PRG135075 730000 Professional Services 16,985.00 E Child Care Fund Children's Village FND20293 CCN1070701 SC750154 PRG112090 750000 Expendable Equipment 20,178.35 Subtotal Expenses 56,398.70 Total Expenses 2,173,620.17$ Oakland County, Michigan Schedule D - Fiscal Year 2023 through 2025 - Year End Encumberances 19 COUNTY OF OAKLAND FY 2023 YEAR END REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2023 BUDGET AMOUNT ADOPTED AS FY 2023 FAVORABLE/ BUDGET AMENDED ACTUALS (UNFAVORABLE)PERCENT REVENUES GENERAL FUND Taxes 285,734,704.00$ 290,920,000.00$ 287,223,473.79$ (3,696,526.21) -1.27% Federal Grants 1,208,790.00 2,507,607.00 3,152,230.59 644,623.59 25.71% State Grants 19,891,928.00 23,162,510.00 21,900,245.69 (1,262,264.31) -5.45% Other Intergovernmental Revenue 49,848,663.00 49,923,613.00 53,992,833.11 4,069,220.11 8.15% Charges for Services 127,682,464.00 130,162,569.00 125,843,263.06 (4,319,305.94) -3.32% Indirect Cost Recovery 9,150,000.00 9,150,000.00 10,790,191.23 1,640,191.23 17.93% Contributions 0.00 0.00 8,607.73 8,607.73 Investment Income 1,804,700.00 1,804,700.00 15,469,723.36 13,665,023.36 757.19% Other Revenues 434,000.00 434,000.00 11,605,995.71 11,171,995.71 2574.19% Transfers In 26,053,877.00 43,717,674.00 34,318,572.04 (9,399,101.96) -21.50% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE 521,809,126.00$ 551,782,673.00$ 564,305,136.31$ 12,522,463.31$ 2.27% TOTAL GF/GP FUNDS 521,809,126.00$ 551,782,673.00$ 564,305,136.31$ 12,522,463.31$ 2.27% EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 51,476,232.00$ 54,363,063.66$ 45,733,212.46 8,629,851.20$ 15.87% 52nd District Court 18,811,240.00 19,123,905.52 18,556,417.01 567,488.51 2.97% Probate Court 7,760,407.00 8,012,750.90 7,905,614.29 107,136.61 1.34% TOTAL ADMIN. OF JUSTICE 78,047,879.00$ 81,499,720.08$ 72,195,243.76$ 9,304,476.32$ 11.42% LAW ENFORCEMENT Prosecuting Attorney 26,205,522.00 27,646,580.60 25,222,218.05 2,424,362.55 8.77% Sheriff 183,280,522.00 198,598,279.04 196,983,760.95 1,614,518.09 0.81% TOTAL LAW ENFORCEMENT 209,486,044.00$ 226,244,859.64$ 222,205,979.00$ 4,038,880.64$ 1.79% GENERAL GOVERNMENT Clerk/Register of Deeds 10,767,003.00 11,237,071.04 9,894,697.04 1,342,374.00 11.95% Treasurer 8,588,966.00 9,280,232.90 7,562,178.07 1,718,054.83 18.51% Board of Commissioners 5,323,418.00 6,886,431.00 5,904,694.32 981,736.68 14.26% Water Resources Commissioner 8,274,453.00 8,921,215.04 8,824,827.21 96,387.83 1.08% TOTAL GENERAL GOVERNMENT 32,953,840.00$ 36,324,949.98$ 32,186,396.64$ 4,138,553.34$ 11.39% COUNTY EXECUTIVE County Executive Admn.9,986,336.00$ 10,464,750.00$ 9,516,292.11$ 948,457.89$ 9.06% Management and Budget 25,144,692.00 26,142,600.00 23,796,538.78 2,346,061.22 8.97% Facilities Management 4,723,654.00 6,066,456.72 4,650,848.26 1,415,608.46 23.34% Human Resources 5,456,482.00 6,185,823.75 5,766,575.42 419,248.33 6.78% Health and Human Services 44,810,566.00 66,782,774.18 39,722,538.66 27,060,235.52 40.52% Public Services 43,399,767.00 44,821,230.64 41,270,070.39 3,551,160.25 7.92% Economic Development 11,228,989.00 16,318,770.00 11,728,315.72 4,590,454.28 28.13% Emergency Management & Homeland Security 2,150,270.00 3,694,171.38 3,451,416.14 242,755.24 6.57% Public Communication 3,713,099.00 5,007,168.00 3,654,851.04 1,352,316.96 27.01% TOTAL COUNTY EXECUTIVE 150,613,855.00$ 185,483,744.67$ 143,557,446.52$ 41,926,298.15$ 22.60% TOTAL DEPARTMENTS 471,101,618.00$ 529,553,274.37$ 470,145,065.92$ 59,408,208.45$ 11.22% Non-Departmental 58,981,384.00$ 74,041,980.00$ 79,230,151.13 (5,188,171.13) TOTAL GOVERNMENTAL EXPENDITURES 530,083,002.00$ 603,595,254.37$ 549,375,217.05$ 54,220,037.32$ 8.98% General Fund/General Purpose Favorable/(Unfavorable) - Budget Perspective 66,742,500.63$ 66,742,500.63$ PLANNED USE OF FUND BALANCE 8,273,876.00$ 51,812,581.37$ (51,812,581.37)$ Impact on Fund Balance (Includes Encumbrances)14,929,919.26$ 20 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TAXES (601000-601999) Property Taxes - July Tax Levy 284,914,704.00$ 290,100,000.00$ 285,196,986.01 (4,903,013.99)$ -1.69%Unfav. Due to timing of collection. Other Taxes - Delinquent Tax - Prior Years 125,000.00 125,000.00 124,515.04 (484.96) -0.39% Marijuana Tax 50,000.00 50,000.00 1,163,675.84 1,113,675.84 2227.35%Fav. Due to increased recorded sales. Treasurer Payment in Lieu of Taxes 550,000.00 550,000.00 649,146.40 99,146.40 18.03%Fav. due to tax payments from the state on DNR land. Trailer Tax 95,000.00 95,000.00 89,150.50 (5,849.50) -6.16%Unfav. Due to timing of collection. Total Taxes 285,734,704.00$ 290,920,000.00$ 287,223,473.79$ (3,696,526.21)$ -1.27% FEDERAL GRANTS (610000-610999) Sheriff - Sheriff's Office -$ -$ -$ -$ 0.00% Sheriff - Emergency Response and Prep - - - - 0.00% Sheriff - Patrol - 208,261.00 202,724.22 (5,536.78) -2.66%Unfav. TIA Traffic Enforcement grant reimbursement due to timing. Sheriff - Investigative/Forensic Services - 171,982.00 327,250.26 155,268.26 90.28%Fav. due to timing of grant payment for High Intensity Drug Trafficking Areas (HIDTA) Grants and calendar year grants being budgeted in one fiscal year. Prosecuting Attorney 205,000.00 536,053.00 306,431.93 (229,621.07) -42.84%Unfav. AEAP grant due to timing of reimbursement; partially offset by fav. Michigan Department of Health and Human Services Title IV-E contract. Homeland Security - Disaster Control - - - - 0.00% Emergency Management and Homeland Security 55,000.00 659,821.00 744,183.00 84,362.00 12.79%Fav. due to Federal Emergency Management Agency (FEMA) reimbursements. Health Division 648,790.00 631,490.00 761,728.50 130,238.50 20.62% Children's Village 300,000.00 300,000.00 284,045.86 (15,954.14) -5.32%Unfav. School Lunch program serving less due to decline in population of residents. Non-Department - - 525,866.82 525,866.82 100.00%Fav. Due reimbursement of FEMA related costs. Total Federal Grants 1,208,790.00$ 2,507,607.00$ 3,152,230.59$ 644,623.59$ 25.71% STATE GRANTS (615000-615999) Sheriff - Emergency Response and Prep -$ 128,635.00$ 81,237.76$ (47,397.24)$ -36.85%Unfav. due to timing of grant payment for Public Safety Academy Assistance Program Sheriff - Patrol Services -$ 49,500.00$ 78,000.00$ 28,500.00$ 57.58%Fav. Marine Safety Grant - State of Michigan allocation due to timing. State Match Foster Care 1,000.00 1,000.00 -$ (1,000.00) -100.00% Prosecuting Attorney - - - - 0.00% Clerk - County Clerk - 40,000.00 2,496.08 (37,503.92) -93.76%SCAO (State Court Administrative Office) Grant funding College Intern Positions. Economic Development - - - - 0.00% Health Division 5,541,240.00 7,121,891.00 7,279,201.27 157,310.27 2.21% Facilities Management - 1,015,000.00 - (1,015,000.00) Unfav. due to Michigan Economic Development Corporation grant - GRN-1004136. Water Resources Commissioner - - - - 0.00% Economic Development - Veteran's Services - - - - 0.00% Non-Departmental - Child Care Subsidy 14,349,688.00 14,806,484.00 14,459,310.58 (347,173.42) -2.34%Unfav. Due to less than anticipated reimbursement from the State on eligible child care costs. Total State Grants 19,891,928.00$ 23,162,510.00$ 21,900,245.69$ (1,262,264.31)$ -5.45% COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT 21 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental 47,584,129.00$ 47,834,129.00$ 51,848,774.39$ 4,014,645.39$ 8.39%Fav. primarilly due to Convention Facility Tax $4,249,013 due to increased allocation from the State of Michigan and timing of reimbursement for FY 2022. Also Favorable, Local Community Stablization Share due to excess distribution received from the State for Personal Property Tax loss. HHS - Homeland Security - - - - 0.00% Emergency Management - Homeland Security 9,000.00 9,000.00 - (9,000.00) -100.00%Unfav. due to lower than anticipated installation of Tornado Sirens. Circuit Court-Judicial Admin - - - - 0.00% Circuit Court- Civil Criminal 4,500.00 4,500.00 - (4,500.00) -100.00%Unfav. Drug Case Management due to actual activity being less than budgted. District Court - - - - 0.00% District Court 1,800.00 1,800.00 - (1,800.00) -100.00%Unfavorable Drug Case Management ($1,800) due to actuals activity being lower than budgeted. Probate Court - - - - 0.00% Sheriff 255,050.00 80,000.00 48,400.00 (31,600.00) -39.50%Unfav. Social Security Incentive Payments ($31,600) as a result of a reduction in the number of inmates receiving social security. Funds are collected from jail inmates who receive SSI to offset the cost of incarceration. Non-Departmental - Reimb Judges Salaries 1,994,184.00 1,994,184.00 2,095,658.72 101,474.72 5.09%Fav. Primarily due to timing of reimbursement of FY 2022 Salaries Total Other Intergovernmental Revenue 49,848,663.00$ 49,923,613.00$ 53,992,833.11$ 4,069,220.11$ 8.15% CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration -$ -$ (461.37)$ (461.37)$ 100.00%Unfav. Refund Fees PD Def Attorney ($461.37) due to misc. payment requests. Circuit Court - Civil/Criminal 1,134,000.00 1,134,000.00 1,135,812.01 1,812.01 0.16%Fav. Refund Fees PD Def Attorney $176,802.66 due to a delay in payments from FY 2022 for restitution and other statutory fees. Partially offset by unfav. Court Costs ($93,966.10) due to changes in legislation. Circuit Court - Family Division 1,421,500.00 451,500.00 260,792.52 (190,707.48) -42.24%Unfav. Court Service Fees Probation ($99,065) due to a reduction in probation caseload. Unfav. Reimb Clinical Evaluations ($29,441.87) due to a decrease in reimbursement. Unfav. Miscellaneous ($22,455.25) due to a decrease in activity. The overarching cause of the variances identified above is also due to the COVID-19 pandemic. District Court - Division I (Novi)3,839,753.00 3,839,753.00 2,821,425.62 (1,018,327.38) -26.52%Unfav. Ordinance Fines and Costs ($635,333.05); Probation Fees ($250,407); and State Law Costs ($170,306.96) partially due to the reduction in caseload from marijuana legalization and partially due to change in legislation. The overarching cause of the variances is also due to COVID-19 pandemic. District Court - Division II (Clarkston)1,822,663.00 1,822,663.00 1,546,693.18 (275,969.82) -15.14%Unfav. Ordinance Fines and Costs ($88,361.45); State Law Costs ($103,967.12); and Probation Fees ($46,721.23) partially due to the reduction in caseload from marijuana legalization, partially due to change in legislation and partially due to the pandemic. The overarching cause of the variances is also due to COVID-19 pandemic. District Court - Division III (Rochester Hills)3,886,015.00 3,886,015.00 3,011,830.63 (874,184.37) -22.50%Unfav. Ordinance Fines and Costs ($489,335.08) as well as Probation Fees ($277,506.20) partially due to change in the marijuana statute (making it a civil infraction), partially due to change in legislation and partially due to the COVID-19 pandemic. 22 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT District Court - Division IV (Troy)2,120,590.00 2,120,590.00 1,193,278.87 (927,311.13) -43.73%Unfav. Ordinance Fines and Costs ($388,534.20) partially due to the reduction in caseload from marijuana legalization and partially due to COVID-19 pandemic. Unfav. Probation Fees ($247,271.42) as well as State Law Costs ($89,216.50) partially due to change in legislation and partially due to the pandemic. Probate Court - Estates and Mental Health 518,600.00 518,600.00 771,524.54 252,924.54 48.77%Fav. Gross Estate Fees $151,184.27 due to a increase in fees paid. Fav. Certified Copies $51,631 and Photostats $26,081.25 due to an increase in activity. Total Administration of Justice 14,743,121.00$ 13,773,121.00$ 10,740,896.00$ (3,032,225.00)$ -22.02% Law Enforcement Prosecuting Attorney 820,349.00$ 853,621.00$ 959,392.50 105,771.50 12.39%Fav. State Appropriaton Victim Witness $149,277 due to the Crime Victim Rights Grant partially offset by unfav. Reimb General ($25,122) from the 46th District Court, Extradition Recovery Fee ($11,117) and Educational Training ($6,100) due to less activity. Sheriff's Office 2,900.00 2,900.00 11,594.55 8,694.55 299.81%Fav. Reimb General due to higher than budgeted abandoned auto auction activity. Sheriff - Administrative Services 343,500.00 343,500.00 246,608.51 (96,891.49) -28.21%Unfav. Fingerprints ($127,783), and Registration Fees ($8,971) due to reduced activity; partially offset by fav. FOIA Fees $26,646 and Photostats $11,045 due to increased activity. Sheriff - Corrective Services 2,116,000.00 3,119,335.00 3,078,428.73 (40,906.27) -1.31%Unfav. Inmate Board and Care ($50,927) due to lower collection rates and Reimb Contracts ($14,514) with Oakland Community Health Network from a vacant position that is unreimbursable; partially offset by fav. Diverted Felon $468,435 due to the number of inmates that meet reimbursement criteria and Commissions Contract $260,628 due to higher than budgeted use. Sheriff - Corrective Services Satellites 787,059.00 887,059.00 825,694.23 (61,364.77) -6.92%Fav. Reimb Court Services $109,499 due to higher than budgeted court security services; partially offset by unfav. Board and Care ($43,276) due to less than anticipated judge referrals to the tether program and Civil Action Service Fees ($28,214) due to less activity. Sheriff - Emergency Response and Prep - - 11,153.37 11,153.37 100.00%Fav. Reimb General due to Michigan Commission On Law Enforcement Standards (MCOLES) Training To Locals grant reimbursement timing. Sheriff - Patrol Services 61,791,616.00 63,727,420.00 64,628,375.91 900,955.91 1.41%Fav. Reimbursement Salaries $836,524 due to contracts with venues such as Pine Knob and Meadowbrook and Sheriff Special Deputies $782,157 law enforcement services contracts due to timing. Sheriff - Emergency Communications Operations 2,872,878.00 2,872,878.00 2,774,676.00 (98,202.00) -3.42%Unfavorable Dispatch Services contract payments due to timing. Sheriff - Investigative Forensic Services 1,215,000.00 1,215,000.00 538,510.63 (676,489.37) -55.68%Unfav. primarily due to Drug Testing ($762,642) as the Results testing program was shut down due to the COVID-19 pandemic. It has reopened and is experiencing a lower number of clients. Partially offset by favorable operating expenditures. Also fav. Miscellaneous $65,769 due to restitution payments and Reimb Salaries $19,099 due to task force reimbursement Total Law Enforcement 69,949,302.00$ 73,021,713.00$ 73,074,434.43$ 52,721.43$ 0.07% General Government Clerk - Administration -$ -$ 27.42 27.42$ 100.00%Fav. FOIA Fee Clerk - County Clerk 2,399,100.00$ 2,399,100.00$ 2,791,875.84 392,775.84$ 16.37%Fav. Certified Copies $150,461.55, Forfeiture of Bonds $47,658.48, Bond Fee $33,939.07, Motion Fees $32,690 and Jury Fees $21,280 due to increased activity. Clerk - Elections 196,900.00 196,900.00 279,213.63 82,313.63 41.80%Fav. Due to Reimb General $96,504.24 as charging CVT's for election services.23 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT Clerk - Register of Deeds & Micrographics 15,447,500.00 15,447,500.00 13,655,890.76 (1,791,609.24) -11.60%Unfav. Due Recording Fees Revenue ($1,276,386), Mortgages ($560,004) and Land Transfer Tax ($39,831.44) due to interest rates rising and low housing inventory. Partially offset by Fav. Tract Index $214,800 due to increase in property transactions. Treasurer 3,347,100.00 3,347,100.00 3,143,093.07 (204,006.93) -6.10%Unfav. Civil Action Service Fees ($198,428.16), Payments Other Than Anticipated ($122,235), Maintanance Contracts ($69,098.08), Foreclosure Notification Fee ($67,448.51) and Tax Reverted Land Co Portion ($30,775). Partially offset by Fav. Administration Fees $95,369.70 due to increased activity. Board of Commissioners 3,700.00 3,700.00 2,757.50 (942.50) -25.47%Unfav. Fee Income ($942.50). Water Resources Commissioner 3,858,755.00 3,858,755.00 4,206,664.49 347,909.49 9.02%Fav - Reimbursement General $170,075 a result of Drain Administration able to charge more time than anticipated to special revenue and proprietary funds. Fav - Soil Erosion Fees $158,031 increase in building activity/permits due to improvement in the housing market. Fav - Reimbursement Salaries Construction Administration $18,818 a result of under estimated budget compared to actual amount eligible to charge back to projects. Total General Government 25,253,055.00$ 25,253,055.00$ 24,079,522.71$ (1,173,532.29)$ -4.65% County Executive County Exec - Corp Counsel - - 1,391.88 1,391.88 100.00%Fav. Misc. Revenue due to transfer $120 payment for the costs associated with the ROCC Property Easement at the County Service center and Watkins Lake Rd. Also favorable FOIA requests totaling $1271.88 for the fiscal year. County Exec - Admin - - - - 0.00% M&B - Equalization Division 3,514,475.00 3,589,475.00 3,714,612.66 125,137.66 3.49%Favorability due to increased Equalization contract rates. M&B - Fiscal Services Division 505,600.00 240,100.00 189,495.07 (50,604.93) -21.08%Unfavorable due to revenues from Court ordered board care and family court revenues going away. M&B - Purchasing Division 565,690.00 565,690.00 429,975.50 (135,714.50) -23.99%Unfav. Refunds Miscellaneous due to purchase revenue sharing less than anticipated. Facilities Management - Support Services 326,000.00 326,000.00 446,951.95 120,951.95 37.10%Fav. Standard Mail $146,054 due to increase in rebills to other departments and rate increases. Unfav. Commission Vending Machines ($26,830) due to terms of current vendor contract and reduced staffing at County buildings during remote work options. Human Resources - - - 0.00% HHS - Administration - - 24,000.00 24,000.00 100.00%Favorable due to Psych Testing and Evaluation fees being more than anticipated. HHS - Health Division 4,678,847.00 4,678,847.00 3,361,186.82 (1,317,660.18) -28.16%Unfav. Immunizations ($406,934), Reimbursement General ($397,480), Inspection Fees ($175,249), Permits ($111,494), and Laboratory Charges 3rd Party ($108,688) due to lower than expected service levels. HHS - Neighborhood & Housing Development - - 9,963.00 9,963.00 100.00%Favorable due to Oakland Shelter overpayment receipt. Public Services - Community Corrections 155,000.00 155,000.00 13,247.14 (141,752.86) -91.45%Unfav. Fee Income due to less than anticipated referrals from judges to the Weekend and Weekday Alternative for Misdemeanants (WWAM) Program. In addition, the program was suspended due to the COVID-19 pandemic and has not resumed. Public Services - Children's Village 4,763,987.00 5,243,319.00 5,869,756.41 626,437.41 11.95%Fav. Out County Board and Care $1,083,035.771 and Reimburse General $286,921.32 due to wage reimbursement of salary expenditure from State for Direct Care Workers. Partially offset by unfav Child Care State Aid ($$463,694.86) and Board and Care ($299,614) due to lower population. 24 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT Public Services - Medical Examiner 445,100.00 519,945.00 620,193.12 100,248.12 19.28%Fav. Cremation Approval Fees $117,088.01 due to greater than anticipated activity and Lapper County contract. Partially Offset by Unfav. Medical Services ($12,868.89) and Autopsies ($3,690) due to less activity. Public Services - Animal Control 1,447,014.00 1,456,249.00 1,068,021.25 (388,227.75) -26.66%Unfav. Sale of Licenses ($381,855) due to smaller census team and lower activity ever since the COVID-19 pandemic. Public Services - Circuit Court Probation - - - - 0.00% Economic Development - Planning & Local Bus Dev. (FKA PEDS) 416,708.00 416,708.00 764,091.57 347,383.57 83.36% Fav. due to increases in No-Haz activities and increased sale of maps. Economic Development - Veterans - 4,782.00 3,440.30 (1,341.70) -28.06%Unfavorable due to receivable from Michigan Department of Military and Veteran Affairs - GRN-1004085. Total County Executive 16,818,421.00$ 17,196,115.00$ 16,516,326.67$ (679,788.33)$ -3.95% Non-Departmental Non-Dept - Charges for Services 918,565.00$ 918,565.00$ 1,432,083.25 513,518.25 55.90%Fav. due to Commission Public Telephone $290,735.32 due to increased activity. Also fav., Reimb General $176,394 due to reimbursement from state for Circuit Courts IT development costs and Miscellaneous Revenue $23,678.72 due to refund from state for unclaimed property. Total Non-Departmental 918,565.00$ 918,565.00$ 1,432,083.25$ 513,518.25$ 55.90% Total Charges for Services 127,682,464.00$ 130,162,569.00$ 125,843,263.06$ (4,319,305.94)$ -3.32% INDIRECT COST RECOVERY (640100)9,150,000.00$ 9,150,000.00$ 10,790,191.23 1,640,191.23$ 17.93%Fav. Due to greater than anticipated activity relating to grants and proprietary funds. CONTRIBUTIONS (650000) Board of Commissioners-Contributions - - - - 0.00% Health Division 28.00 28.00 100.00% Department of Public Communications - Sponsorships - - 7,524.18 7,524.18 100.00%Fav. due to Fire & Ice Sponsorship. Economic Development & Comm Affairs - Contributions - - - - 0.00% Non-Departmental 55.55 55.55 100.00% Economic Development - Contributions - - - - 0.00% Water Resources Commissioner - - 1,000.00 1,000.00 100.00%Fav. $1,000 in Sponsorships due to higher than anticipated use. Total Contributions Revenues -$ -$ 8,607.73$ 8,607.73$ 100.00% INVESTMENT INCOME (655000) District Courts (Div. I - IV)2,200.00 2,200.00 1,586.72 (613.28) -27.88%Unfav. due to market rate adjustments. Sheriff Corrective Services - - 9,786.78 9,786.78 100.00%Fav. due to unbudgeted interest income. Sheriff Investigative/Forensic Services - - - - 0.00% Treasurer 300,000.00 300,000.00 (246,185.24) (546,185.24) -182.06%Fav. due to investment base and market rate adjustments. Clerk/Register of Deeds 2,500.00 2,500.00 250,133.95 247,633.95 9905.36%Fav. due to investment base and market rate adjustments. Fiscal Services - - 42,839.05 42,839.05 100.00%Fav.due to Interest Income allocated to Fiscal Services from Oakland County Treasurer Department. Economic Development - - - - 0.00% Health Division - - 10.44 10.44 100.00%Fav. due recording of Accounts Receivable related to Total Health Department Clinic payments. Non-Departmental 1,500,000.00 1,500,000.00 15,411,551.66 13,911,551.66 927.44%Fav. due to investment base and market rate adjustments. Total Investment Income 1,804,700.00$ 1,804,700.00$ 15,469,723.36$ 13,665,023.36$ 757.19% 25 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT OTHER REVENUES (670000) Circuit Court - Donations -$ -$ -$ -$ 0.00% Circuit Court - - 611.00 611.00 100.00%Fav. County Auction District Courts (Div. I - IV)- - 45.00 45.00 100.00%Fav. due to Cash Overages. District Courts (Div. I - IV)- - - - 0.00% Probate Court - - (428.00) (428.00) 100.00%Unfav. ($450) in Sale of Equipment due to reclass of revenue. Partially offset by cash overages of $22. Sheriff Office - - 4,072.86 4,072.86 100.00%Fav. Enhancement Funds for unbudgeted cash recovery from evidence. Sheriff - Administrative Services - - - - 0.00% Sheriff - Corrective Services - - - - 0.00% Sheriff - Corrective Services-Satellites - - 72,643.99 72,643.99 100.00%Fav. Prior Years Revenue Sheriff - Emergency Resp and Prepare - - - - 0.00% Sheriff - Patrol Services 12,000.00 12,000.00 18,426.00 6,426.00 53.55%Fav. due to County Auction sale of equipment Sheriff - Patrol Services - Donations - - - - 0.00% Sheriff - Emergency Communications Operations - - - - 0.00% Sheriff - Investigative/Forensic Svc 3,000.00 3,000.00 1,479.40 (1,520.60) -50.69%Unfav. County Auction due to less activity. Clerk - County Clerk - - 35.00 35.00 100.00%Fav. Cash Overages. Clerk - Elections - - - - 0.00% Clerk - Register of Deeds & Micrographics - - 79.27 79.27 100.00%Fav. Cash Overages Treasurer - - 10,901,353.72 10,901,353.72 100.00%Fav. Refund Prior Expenditure $10,900,000 due to the Rafeli case and Cash Overages $1,353.72. Board of Commissioners - - 63.50 63.50 100.00%Fav. County Auction Water Resources Commissioner - - - - 0.00% County Exec - Compliance Office - - - - 0.00% Management and Budget - Fiscal Services - - 5.00 5.00 100.00% Facilities Management - Support Services 1,500.00 1,500.00 1,570.32 70.32 4.69%Fav. due to sale of equipment at the County auctions. Human Resources - - - - 0.00% Facilities Management Engineering - - - - 0.00% Health Administration - - - - 0.00% Health Division - Donations - - - - 0.00% Health Division - - 376,832.48 376,832.48 100.00%Fav Refund Prior Year for correction of FY2022 duplicate accrual of Honor Community Health invoice. Homeland Security - - - - 0.00% EMG - Homeland Security - - - - 0.00% Public Services - Community Corrections - - - - 0.00% Public Services - Animal Control-Other Revenues - - 300.00 300.00 100.00%Fav. Due to County Auction $260 and Cash Overages $40 Public Services - Children's Village - Other Revenues - - 60,852.27 60,852.27 100.00%Fav. Refund Prior Year Revenue $48,665.12, Refund Prior Years Expenditure $12,068.15 and County Auction $119. Economic Development - Veterans - - - - 0.00% Non Departmental - Donations - - - - 0.00% Non-Dept - Sundry 417,500.00 417,500.00 168,053.90 (249,446.10) -59.75%Unfav. Prior Years Adjustment ($410,100) due to less anticipated use. Partially offset by Fav. Prior Years Expenditure $155,235 due to reimbursement from State of Michigan for FY 2022 IT Master Plan project cost for Circuit Court as it relates to the states criminal justice reform. Total Other Revenues 434,000.00$ 434,000.00$ 11,605,995.71 11,171,995.71$ 2574.19% TRANSFERS IN (695500) Circuit Court - Transfers In - - - - 0.00% Prosecuting Attorney Transfers In - 100,000.00 100,000.00 - 0.00% Board of Commissioners - 100,000.00 100,000.00 0.00% Health Division - Transfers In - 17,000,000.00 17,000,000.00 - 0.00% Public Services - Animal Control-Transfers In - - - - 0.00% Public Services - Children's Village - Transfers In - - - - 0.00%26 AMOUNT ADOPTED AMENDED FY 2023 FAVORABLE BUDGET BUDGET ACTUALS (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2023 YEAR END REPORT Economic Development Transfers In - - 0.00% Medical Examiners Transfer In - - - - 0.00% Sheriffs' Transfers In - 305,050.00 305,053.19 3.19 0.00% Treasurers' Transfers In 2,300,000.00 2,300,000.00 2,694,523.35 394,523.35 17.15% Non-Departmental - Transfers In 23,753,877.00 23,912,624.00 14,118,995.50 (9,793,628.50) -40.96%Unfav. Due to less appropriation needed for Child Care Fund. Total Transfers In Revenues 26,053,877.00$ 43,717,674.00$ 34,318,572.04 (9,399,101.96)$ -21.50% PLANNED USE OF FUND BALANCE (665882) Encumbrances and Carry forwards - 19,934,269.37 - (19,934,269.37) -100.00% Use of Prior Yrs Fund Balance 8,273,876.00$ 31,878,312.00$ - (31,878,312.00) -100.00% Total Planned Use of Fund Balance 8,273,876.00$ 51,812,581.37$ -$ (51,812,581.37)$ -100.00% TOTAL GEN. FUND / GEN. PURPOSE REVENUE 530,083,002.00$ 603,595,254.37$ 564,305,136.31$ (39,290,118.06)$ -6.51% 521,809,126.00$ 551,782,673.00$ 564,305,136.31$ 12,522,463.31$ 27 Adopted Amended Forecast Favorability/UNF Percentage $51,476,232.00 $54,363,063.66 $45,733,212.46 $8,629,851.20 15.87% $28,064,168.00 $28,186,991.00 $26,057,496.14 $2,129,494.86 7.55% $11,378,901.00 $12,151,150.66 $5,698,988.87 $6,452,161.79 53.10% $5,227,181.00 $7,218,940.00 $7,215,335.21 $3,604.79 0.05% $6,805,982.00 $6,805,982.00 $6,761,392.24 $44,589.76 0.66% Circuit Court 2023 Q4 Forecast Total Summary of Projections  No transfers occuring in FY2023 for Judicial Admin, Court Business or Civil/Criminal divisions.  Court Business division favorable in Visiting Judges $36,368 due to reduced use of visiting judge services. Fav. Metered Postage $8,732.08 due to lower than anticipated use.  Civil/Criminal division favorable in Defense Atty Fees Appellate $164,158.94, Attorney Fees Mediators $119,150, Transcript on Appeals $64,222.25, and Juror Fees and Mileage $42,599.77 due to less demand for these services. Also favorable in Computer Research Service $29,098.86 due to less than anticipated use.  Judicial Administration division favorable $1,975.20 in info Tech Operations partially offset by unfavorability of ($1,591.18) in Info Tech Managed Print Svcs due to higher than anticipated use.  Court Business division favorable in Info Tech Managed Print Svcs $3,325.95 due to increase usage of electronic formats. Partially offset by unfavorability in Info Tech Operations ($1,995.81) due to higher than anticipated use.  Civil/Criminal division favorable in Info Tech Operations $11,777.82 due to less than anticipated use partially offset by unfavorability of ($6,194.15) in Info Tech Managed Print Svcs and Info tech CLEMIS ($5,492.32) due to higher than anticipated use. Internal  Family division favorable primarily due to decrease in placements to State Institutions $3,565,840.08 and Priv Institutions Residential $1,302,975.26 based on caseload, difficulty of care, and treatment of services ordered by the Court. Also favorable in Defense Atty Fees $401,335.60; Fees Guardian Ad Litem $291,957.59; and Professional Services $189,370.31 due to less demand for these services.  Family division favorable in Info Tech Print Svcs $5,293.23 due to less paper usage as electronic forms are adopted. Partially offset by unfavorability of ($1,844) in Insurance Fund due to insurance rates. An Encumbrance of $100,588.05 is included the FY 2023 Year End Report. Personnel  Judicial Administration division favorable in Expendable Equipment $272,515.03 due to unspent mediation funds for furniture. Also favorable in Special Projects $78,295 due to the unused distribution of Judicial Technology funds from the State and Judge On-Line project (MR #09017) for courtroom technology improvements. Additional favorability in Training $68,445.66 due to continued efforts to minimize expenses and contain costs. Partially offset by unfavorability in Library Continuations ($35,349) as a result of historical under funding in the budget when the Law Library took over and fees have increased. Savings for switching to Lexis was mistakenly applied.  Favorability of $367,377.16 in Judicial Admin, $298,777.37 in Court Business, $261,259.22 in Civil/Criminal and $1,202,071.11 for Family Division due to vacancy, turnover and step increases. Operating Transfers  Family Division favorable $44,589.76 due to final transfer amount being lower than budgeted, based on total expenses versus the revenue that had been recorded. 28 Adopted Amended Forecast Favorability/UNF Percentage $18,811,240.00 $19,123,905.52 $18,556,417.01 $567,488.51 2.97% $14,702,269.00 $14,795,658.00 $14,525,996.73 $269,661.27 1.82% $2,196,016.00 $2,293,926.52 $2,011,806.81 $282,119.71 12.30% $1,912,955.00 $2,034,321.00 $2,018,613.47 $15,707.53 0.77% $0.00 $0.00 $0.00 $0.00 #DIV/0! District Court 2023 Q4 Forecast Total Summary of Projections Personnel  Unfavorability of ($35,554.36) in Troy primarily due to Emergency positions that are not budgeted for in addition to two new hires brought in at a higher step.  Favorability of $11,397.85 in Admin, $40,096.16 in Novi, $109,317.55 in Clarkston and $144,404.07 in Rochester Hills due to vacancy, turnover and step increases. Operating Transfers  No transfers out occuring for FY2023.  Admin favorable in Visiting Judges $10,000 due to lower than anticipated use.  Novi favorability primarily due to favorability of $91,699 in Expendible Equipment, $33,555 in Rent and $15,723.70 in Software Support Maintenance due to actual activity being less than budgeted.  Rochester Hills favorable Postage-Standard Mailing $10,000 due to caseload. Also favorable Bank Charges $5,487.28 due to actual activity being less than budgeted. Novi favorable in Telephone Communications $30,277.61 due to lower than anticipated use. Partially offset by unfavorability of ($8,449.71) in InfoTech Operations due to actual activity being higher than budgeted.  Clarkston unfavorable in Info Tech Operations ($19,224.93) due to higher than anticipated use. Partially offset by fav. Telephone Communications $16,144.39 due to lower than anticipated use. Internal  Troy favorable Telephone Communications $18,711.15 due to lower than anticipated use. Partially offset by unfav. Info Tech Operations ($14,948.46) due to higher than anticipated use.  Troy unfavorability primarily from Info Tech Operations ($14,661.69) and Equipment Rental ($6,535.96) due to higher than anticipated use. Partially offset by fav. Telephone Communications $16,476.97 due to lower than anticipated use.  Clarkston favorable $28,547.84 Property Taxes and $28,232.79 Rent, $4,605.84 Juror Fees and Mileage and $4,321.86 Travel and Conference due to less than anticipated usage. Partially offset by unfavorability of ($13,542.30) in Court Reporter Services due to activity being higher than budgeted.  Rochester Hills favorable in Telephone Communications $18,711.15 due to lower than anticipated use. Partially offset by unfavorability in Info Tech Operations ($14,948.46) due to higher than anticipated use.  An Encumbrance of $7,124.48 is included the FY 2023 Year End Report. 29 Adopted Amended Forecast Favorability/UNF Percentage $7,760,407.00 $8,012,750.90 $7,905,614.29 $107,136.61 1.34% $5,543,249.00 $5,559,878.00 $5,452,840.15 $107,037.85 1.93% $1,113,424.00 $1,205,674.90 $1,205,650.36 $24.54 0.00% $1,103,734.00 $1,247,198.00 $1,247,123.78 $74.22 0.01% $0.00 $0.00 $0.00 $0.00 #DIV/0! Personnel  Admin unfavorable ($24,277.94) due to promotions and step increases. No vacancies. Operating Transfers  No transfers occuring in FY2023.  Admin favorable $3,365.99 primarily from Library Continuations favorability of $14,981 due to less demand for hardcopies of legal reference books. Also favorable, Membership Dues $3,300 due to less than anticipated use. Partially offset by unfavorability in Professional Services ($18,768.75) due to services provided by an attoney during union negotiations.  Estates favorable $77,775.18 in Defense Attorney Fees and due to higher usage. Partially offset by unfavorability in Fees Guardian Ad Litem ($54,061) due to continued high demand for these services as well as an increase in the cost of evaluation fees paid to providers.  Admin favorable $28,467.36 primarily from Info Tech Operations $26,178.78 due to less than anticipated use.  Estates unfavorable ($28,393.14) primarily from unfavorability in Info Tech Operations of ($29,171.55) due to higher than anticipated equipment utilization and software maintenance contracts. Internal  Estates favorable $131,315.79 due to underfilled positions and vacancies.  An Encumbrance of $21,670.00 is included the FY 2023 Year End Report. Probate Court 2023 Q4 Forecast Total Summary of Projections 30 Adopted Amended Forecast Favorability/UNF Percentage $26,205,522.00 $27,646,580.60 $25,222,218.05 $2,424,362.55 8.77% $21,971,765.00 $22,328,618.00 $20,667,874.62 $1,660,743.38 7.44% $661,836.00 $1,361,863.60 $1,023,450.03 $338,413.57 24.85% $2,351,664.00 $2,735,842.00 $2,735,786.96 $55.04 0.00% $1,220,257.00 $1,220,257.00 $795,106.44 $425,150.56 34.84%Transfers  Transfers Out favorability is due to less Cooperative Reimbursement Program grant match obligation than budgeted  Favorability of $527,695 is predominantly driven by less spending for the Oxford High School shooting response than budgeted. Favorability is also due to variances in multiple spending categories such as Library Continuations, Expendable Equipment, Professional Services and Expert Witness Fee and Mileage.  Forecast even. Favorable Info Tech Managed Print Services due to remote work and paper reduction efforts partially offset by unfav. Info Tech Ops and Telephone Communications. Internal  Projected favorability is partially offset by unfavorability of ($191,588) which includes variances in several spending categories such as Travel and Conference, Membership Dues, Extradition Expense, Witness Fees and Mileage and Court Transcripts. Personnel  Overtime unfavorable ($148,198) and offset by favorability in salaries and fringe benefits.  Favorability in salaries and fringe benefits due to turnover and vacancies. Operating Prosecuting Attorney 2023 Q4 Forecast Total Summary of Projections 31 Adopted Amended Forecast Favorability/UNF Percentage $183,280,522.00 $198,598,279.04 $196,983,760.95 $1,614,518.09 0.81% $145,712,711.00 $155,474,100.00 $155,474,017.62 $82.38 0.00% $13,494,198.00 $17,664,776.04 $16,277,481.21 $1,387,294.83 7.85% $23,358,310.00 $24,237,782.00 $24,048,603.61 $189,178.39 0.78% Favorability is driven by a few large items, with multiple smaller accounts across divisions favorable due to usage. These accounts include Communications, Custodial Supplies, Evidence Fund NET, Laundry and Cleaning, Library Continuations, Office Supplies, Printing, Prisoner Housing‐Outside, Professional Services and Supportive Services and reflect projected favorability of $91,000. Favorability of $181,700 in Patrol Services ‐ Equipment for the pending upgrade to the helicopter mapping system which is a carry‐forward from FY 2022. This upgrade is dependent on the condition of the helicopter as it awaits determination of repair. Favorability of $890,650 in Emergency Response and Prep ‐ Equipment Maintenance due to pending helicopter repair which has not been completed. The repair cost will be offset by insurance payment (less any deductible) in Revenue. Forecasted favorability of $761,000 in Motor Pool, Radio Communications, Insurance Fund and Office Equipment Rental due to less than anticipated usage and InfoTech Print Managed Services due to paper reduction efforts. Projecting unfavorability of ($575,900) in Motor Pool Fuel Charges due to increased fuel costs and Info Tech Operations and Telephone Communications due to higher usage. Internal Unfavorability of ($1,100,446) in Laboratory Supplies is due to budget reduction efforts and higher than anticipated usage. Projected unfavorability of ($98,700) in multiple smaller accounts across divisions including Diving Supplies, Dry Goods and Clothing, Material and Supplies, Towing and Storage Fees, Travel and Conference and Workshops and Meeting due to usage as well as Electrical Service and Natural Gas due to the increasing cost of utilities. Favorability of $977,200 in Software Support Maintenance is predominantly for Body‐Worn Cameras (MR #21529) and for the Northpointe Jail Classification system which will not be completed this year. Favorability of $854,270 in Misc Capital Outlay predominantly for helicopter Airborne Video Observation systems (MR #22075) and for a planned lab equipment purchase which will not be completed due to technology not meeting requirements. Projected unfavorability of ($332,500) in Adjustment Prior Years Revenue and Adjustment Prior Years Expense due to various adjustments for items such as timing of invoices and receipt of prior year Room and Board revenue Personnel Personnel Category is even. Operating Sheriff's Office 2023 Q4 Forecast Total Summary of Projections 32 Adopted Amended Forecast Favorability/UNF Percentage Sheriff's Office 2023 Q4 Forecast Summary of Projections $715,303.00 $1,221,621.00 $1,183,658.51 $37,962.49 3.11%Transfers  Transfers Out are projected to be slightly favorable due to actual Motor Pool transfers for vehicle cost being lower than estimated. 33 Adopted Amended Forecast Favorability/UNF Percentage $10,767,003.00 $11,237,071.04 $9,894,697.04 $1,342,374.00 11.95% $8,098,002.00 $8,138,002.00 $7,097,973.19 $1,040,028.81 12.78% $1,332,412.00 $1,363,724.04 $1,061,432.55 $302,291.49 22.17% $1,336,589.00 $1,735,345.00 $1,735,291.30 $53.70 0.00% $0.00 $0.00 $0.00 $0.00 0.00% Personnel  Favorability in salaries and fringes due to turnover and underfilled positions/vacancies across all divisions, with greater favorability of $651,711.90 for County Clerk, $266,872.58 for Register of Deeds(and Micrographics), $89,759.07 for Administration, $17,777.33 for Jury Commission and $13,907.93 for Elections Division. Operating  Fav. Printing $3,920.96 and Workshops and Meeting $1,460 due to less than anticipated use for Administration Division. Clerk/Register of Deeds 2023 Q4 Forecast Total Summary of Projections Transfers No activity for FY23 across all Division.  Fav. for Register of deeds (and Micrographics) Division for Material and Supplies $74,598.85, Maintenance Contract $65,467.44, Metered Postage $14,303.08, Office Supplies $8,820.47, Professional Services $5,765.25, Expendable Equipment $5,544.48 and Charge Card Fee $3,063.11 due to less than anticipated use.  Fav. For County Clerk Division for Court Transcripts $54,980.10, Professional Services $34,531, Metered Postage $20,345.32, Office Supplies $19,081.58, Charge Card Fee $11,989.68 and Printing $10,303.99 due to less than anticipated use. Fav. Election Supplies $260,477.83 due to less than anticipated use. Partially offset by Unfav. Fees-Per Diems ($86,200), Professsional Services ($29,643.67), Workshops and Meeting ($12,789.78), Rent ($8,528.24) and Office Supplies ($3,049.09) due to allocation of Budget and Usage for Elections Division. Internal  An Encumbrance of $179,951.20 is included the FY 2023 Year End Report.  Internal Support is Favorable at budget by $53.70 across all Divisions. 34 Adopted Amended Forecast Favorability/UNF Percentage $8,588,966.00 $9,280,232.90 $7,562,178.07 $1,718,054.83 18.51% $3,771,884.00 $3,771,884.00 $3,645,079.11 $126,804.89 3.36% $3,408,770.00 $3,763,243.90 $2,475,365.47 $1,287,878.43 34.22% $1,288,312.00 $1,625,105.00 $1,441,733.49 $183,371.51 11.28% $120,000.00 $120,000.00 $0.00 $120,000.00 100.00% Personnel  Fav. due to turnover Operating Treasurer 2023 Q4 Forecast Total Summary of Projections Transfers No transfers in FY23 due to utility disconnects and permit delayed the project. Transfers to be made in FY24 as requested on carryforward.  Fav. Fees Civil Service $571,147, Title search 513,285, Recording Fee-Redemption Cert $238,870, Contracted Services $198,757.75, Recording Fee-Forfeiture Cert $67,630, Advertising $43,092.77, Claims $40,576.72 due to less and anticipated use. Partially offset by Unfav. Foreclosure Notification ($448,288.56) due to increased usage.  Fav. Info Tech Operations $178,449.34 and Telephone Communications $12,999.32 due to allocation of budget and usage.Partially offset by Unfav. Insurance Fund ($13,495.16) due to allocation and usage. Internal 35 Adopted Amended Forecast Favorability/UNF Percentage $5,323,418.00 $6,886,431.00 $5,904,694.32 $981,736.68 14.26% $3,443,428.00 $3,450,228.00 $3,450,139.53 $88.47 0.00% $1,184,048.00 $2,635,845.00 $1,723,044.36 $912,800.64 34.63% $695,942.00 $742,358.00 $673,510.43 $68,847.57 9.27% $0.00 $58,000.00 $58,000.00 $0.00 0.00%Transfers Transfer of $58,000 Occurred on December 31, 2022. Fav. Professional Services $329,325.39, Special Project $267,970.34, Computer Research Service $113,312, Contracted Services $40,472.95, Workshops and Meetings $26,973.94, Legal services $24,662.50, Prof Serv annual Audit $18,060, Public Information $13,701.40 and Computer Supplies $10,500 due to less than anticipated use. Partially offset by Unfav. Prof Svc Auditing Svc ($75,468.75) and Travel and Conferences ($14,646.95) due to increase in usage. An Encumbrance of $14,087.14 (Legislative Expense) and $2,215 (Historical Commission) are included in the FY 2023 Year End Report. Fav. IT Operations $62,005.76 due to allocation of budget and usage. Partially Offset by Unfav. Telephone Communications ($7,316.74)due to increase in usage. Internal Personnel Operating Board of Commissioners 2023 Q4 Forecast Total Summary of Projections • Personnel Category at budget. 36 Adopted Amended Forecast Favorability/UNF Percentage $8,274,453.00 $8,921,215.04 $8,824,827.21 $96,387.83 1.08% $234,624.00 $237,124.00 $236,946.31 $177.69 0.07% $287,975.00 $285,594.04 $191,291.44 $94,302.60 33.02% $7,695,689.00 $8,342,332.00 $8,342,240.46 $91.54 0.00% $56,165.00 $56,165.00 $54,349.00 $1,816.00 3.23% Personnel Favorable Salaries and Fringes occurred within recommended budget limits. Operating Water Resources Commissioner 2023 Q4 Forecast Total Summary of Projections Transfers Transfers Out for Drainage Districts occurred within recommended budget limits. Favorable Legal Services $40,774 due to less spending on these services related to the Soil Erosion and Environmental Unit programs. sewer issues. Internal Unfavorable Drain Equipment Labor ($111,002) due to a increase in the amount of rework projects,Info Tech Operations (12,706) and Telephone Communications ($3,583)due to usage. Offset by favorable Drain Equipment and Info Tech Managed Print Services $128,396 the result of actual spending being less than anticipated budget. Also, offset by favorable revenue from Soil Erosion Fees. Favorable Meter Postage and Office Supplies $40,262 due to remote work. Favorable Contracted Services $25,095 the result of actual spending being less than forecasted. Unfavorable Travel and Conference ($19,347) due to keeping employees educated on water and An Encumbrance of $1,297 is included the FY 2023 Year End Report 37 Adopted Amended Forecast Favorability/UNF Percentage $9,986,336.00 $10,464,750.00 $9,516,292.11 $948,457.89 9.06% $6,189,140.00 $6,199,706.00 $5,912,648.52 $287,057.48 4.63% $990,835.00 $1,226,068.00 $647,603.06 $578,464.94 47.18% $922,740.00 $1,127,155.00 $1,044,219.79 $82,935.21 7.36% $1,883,621.00 $1,911,821.00 $1,911,820.74 $0.26 0.00% County Executive 2023 Q4 Forecast Total Summary of Projections Personnel  Unfavorability of ($19,432.18) in Corporation Counsel due to step increases and promotions.  Favorability of $217,052.68 in County Executive Administration,$6,682.68 in Indigent Defense Services Office, and $1,992.30 in Compliance Office due to vacancy, turnover and step increases. Operating  Corporation Counsel completed a transfer of $28,200 to the IT Fund for maintenance of the GovQA platform. Transfers  Transfers Out within Indigent Defense Service Office is at budget as it is grant match for the FY 2023 Mandated Indigent Defense Commission award.  Favorable $201,802.06 in Admin. This is primarily due to $250,000 in Regranting funds which have been requested to be carried forward into FY2024. Partially offset by unfavorability of ($99,875.30) in Professional Services due to a late 2022 payment as well as an additional lobbying firm.  Favorability in Compliance Office of $99,949.79 primarily due to Professional Services favorability of $86,270.81 due to hiring issues impacting external company.  Diversity, Equity, and Inclusion favorability of $308,793.89 primarily due to Special Event Program of $147,862.40 and Professional Services of $83,929.79 due to less than anticipated use for FY2023. Also favorable, Special Event Supplies $46,901.15 as activity was lower than budget. A carryforward for these and other qualifying items has been requested.  Admin favorable $79,527.89 primarily due to Info Tech Operation of $69,013.21 due to needed reallocation from Admin to DPC. Audit in progress to realign. Also favorable, Info Tech Managed Print Services $9,425.16 due to paper reduction efforts.  Compliance Office favorable $18,702.96 primarily due to Info Tech Operations of $16,233 due to less than anticipated usage.  Diversity, Equity, and Inclusion is favorable $3,767.50 due to vacancy. Internal  Corporation Counsel favorable by $23,078.12. Favorability primarily attributed to Library Continuations $5,916.05, Expendible Equipment $4,639.20, and Office Supplies $1,009.04 due to less than anticipated use. Also favorable $4,107.92 in Travel and Conference as well as $1,737.23 in Personal Mileage due to actual activity being less than budgeted.  Unfavorability in Corporation Counsel of ($18,910.86) primarily due to increased license usage in the Info Tech Operations ($15,074.02) line-item. Also unfavorable in Telephone by ($5,271.52) due to ongoing maintence charges for replaced equipment.  Unfavorability in Indigent Defense Services Office of ($152.25) due primarily to Telephone Communications  Favorability of $80,762 due to vacancy within the Diveristy, Equity and Inclusion division.  Indigent Defense Services Office unfavorable ($55,158.92) in Indirect Costs to account for non-allowable overages in the FY2023 grant costs. 38 Adopted Amended Forecast Favorability/UNF Percentage $25,144,692.00 $26,142,600.00 $23,796,538.78 $2,346,061.22 8.97% $20,479,043.00 $20,123,095.00 $18,316,142.67 $1,806,952.33 8.98% $1,120,330.00 $1,274,514.00 $735,453.35 $539,060.65 42.30% $3,545,319.00 $4,744,991.00 $4,744,942.76 $48.24 0.00% $0.00 $0.00 $0.00 $0.00 0.00% Personnel  Favorability in salaries and fringes $1,806,952 due to turnover and underfilled positions/vacancies across all divisions, with greater favorability from Fiscal Services, Equalization, and Purchasing. Operating Management & Budget 2023 Q4 Forecast Total Summary of Projections Transfers No Transfers Out are budgeted in FY 2023  Favorability for Equalization Divison Training $39,068, Professional Services $31,385, Personal Mileage $23,224, Printing $16,625 and Expendable Equipment $12,900 due to less than anticipated usage. Partially offset by Metered Postage ($13,296) due to increase usage. Internal  Favorabilityfor Fiscal Services Professional Services $347,297, Metered Postage $34,683, Training $20,980, and Expendable Equipment $15,000 due to less than anticipated usage. An encumbrance of $901.14 is included in the FY 2023 Year End Report.  Internal Support Services is at budget. 39 Adopted Amended Forecast Favorability/UNF Percentage $4,723,654.00 $6,066,456.72 $4,650,848.26 $1,415,608.46 23.34% $2,882,560.00 $2,882,560.00 $2,649,056.16 $233,503.84 8.10% $767,229.00 $1,015,170.72 $885,798.40 $129,372.32 12.74% $1,073,865.00 $1,153,726.00 $1,115,993.70 $37,732.30 3.27% $0.00 $1,015,000.00 $0.00 $1,015,000.00 100.00% Personnel  Favorability in Salaries and Fringes due to turnover and vacant positions, with greater favorability of $125,435 in Facilities Planning and Engineering along with $116,312 in Facilities Administration Operating Transfers Favorability in Facilities Administration $1,000,000 due to delay in construction of electric vehicle charging stations (GRN-1004136) M.R.# 23-115.  Favorability in Facilities Administration $246,902 is mainly attitributable to Professional Services $130,000 under Sustainability Iniitiatives program due to a delay in hiring educational and implementation contractors as well as favorability in Printing $49,918 due to a delay in the start of event and educational initiatives and Special Event Supplies $49,781 due to a delay in the start of special events.  Fav. Expendable Equipment $25,142 and Training $4,963.50 due to less than anticipated usage; partially offset by unfavorable Professional Services ($21,836.39). An encumbrance of $34,328.70 is included in the FY 2023 Year End Report  Favorable Facilities Administration for Info Tech Operations $39,647 due to lower than anticipated costs. Internal Unfav. Mail Handling-Postage Svc ($150,294) due to higher than anticipated rebills to other departments and rate increases. Uniforms ($7,068) due to the need for additional uniforms for staff. Metered Postage ($1,734) due to rate increase. Partially offset by favorable Software Rental Lease Purchase $21,348 due to timing of contract renewals. Maintenance Contract $8,299 due to less than anticipated needed maintenance. Training $7,500 due to training costs being covered by the Fringe Benefit Fund. Equipment Maintenance $5,999 due to less needed repairs. Contracted Services $4,480 due to less than needed services. Office Supplies $4,344 due to less than anticipated orders. Expendable Equipment $3,914 due to less than anticipated expenses. Equipment $3,608 due to cost being determined after budget finalization. Facilities Management 2023 Q4 Forecast Total Summary of Projections 40 Adopted Amended Forecast Favorability/UNF Percentage $5,456,482.00 $6,185,823.75 $5,766,575.42 $419,248.33 6.78% $3,607,735.00 $3,607,735.00 $3,240,422.01 $367,312.99 10.18% $565,601.00 $882,468.75 $838,174.06 $44,294.69 5.02% $1,283,146.00 $1,695,620.00 $1,687,979.35 $7,640.65 0.45% $0.00 $0.00 $0.00 $0.00 0.00%Transfers No transfers in FY2023  Fav. for HR Administration Division for Professional Services $245,027.03 and Legal Services $92,023.05 due to less than anticipated use.  An Encumbrance of $12,086.25 (Professional Services) is included in the FY 2023 Year End Report for HR Administration.  Fav. For HR Administration Division for Info Tech Operations $18,133.70 due to less than anticipated use.  Unfav. For Workforce Management Division for Telephone Communications ($20,845.92) and Equipment Rental ($780) due to increase use. Partially offset by Fav. Info Tech Operations $10,562.30 due to less than anticipated use. Internal  Unfav. Recruitment Expense ($354,243.68) due to increased activity. Partially offset by Fav. Software Rental Lease Purchase $39,563, Examination Material $25,000, Printing $8500 and Travel and Conference $6,345.80 due to less Use for Workforce Management Division. Personnel  Fav. due to vacancies and turnover across Division. Operating Human Resources 2023 Q4 Forecast Total Summary of Projections 41 Adopted Amended Forecast Favorability/UNF Percentage $44,810,566.00 $66,782,774.18 $39,722,538.66 $27,060,235.52 40.52% $31,938,944.00 $48,939,019.00 $29,525,552.78 $19,413,466.22 39.67% $8,403,941.00 $12,166,929.18 $5,773,185.00 $6,393,744.18 52.55% $3,858,143.00 $4,424,847.00 $4,423,800.88 $1,046.12 0.02% $609,538.00 $1,251,979.00 $0.00 $1,251,979.00 100.00% Personnel  Favorability in salaries and fringes due to turnover and underfilled positions/vacancies in the Health Division. In addition, eligible personnel costs have been covered by COVID‐related grants and Local Community Stabilization Authority funding. In addition, $17,000,000 favorability related to ARPA‐related funding (GRN‐1004343). Operating Health 2023 Q4 Forecast Total Summary of Projections Transfers  Favorability in Neighborhood Housing Development $1,228,935 due to FY 2022 and FY 2023 HOME grant match not transferred.  Favorability in HHS Administration for Private Institution Residence $1,322,087, Private Institution $565,184, Private Institution Foster $285,817, Independent Living $182,415, Foster Board Home $68,753 related to the Child Care Fund. These expenditures are based on caseload, difficulty of care, and treatment services ordered by the Courts. Some caseloads are referred to the County by Michigan Department of Health & Human Services. The costs are difficult to estimate and have been lower as a result of COVID‐19. Also, favorability Support Services $333,214 due to request for funding for Oxford School incident being less than anticipated. Professional Services $79,541 due to less than anticipated usage. Partially offset by Child Abuse Neglect Council ($66,490) and Area Agency o Aging ($17,094) due to increased anticipated Court appointments. An encumbrance of $60 is included in the FY 2023 Year End Report.  Favorability Health Division for Professional Services $3,171,986, Uniforms $160,000, Uniforms $165,888, Contracted Services $125,319, Software Support Maintenance $82,960, Uniform Cleaning $72,930, Equipment Furniture and Fixtures $23,789, West Nile Virus $21,326, Printing $20,006, Drugs $19,631, and Training‐Educational Supplies $19,062 due to less than anticipated demant and the impact of COVID‐19. Partially offset by Personal Mileage ($67,439) due to new mileage reimbursement calculation in union agreement and increased mileage post‐COVID. Also, Indirect Costs ($41,099), Adjustment Prior Year Expenditure ($36,585), Travel and Conference ($18,535) and Laboratory Fees ($16,355) due to more than anticipated usage and charges. An encumbrance of $6,479.90 is included in the FY 2023 Year End Report.  Internal Support Services is at budget. Internal  Favorability in HHS Health Division $23,044 due to delay in OLHSA Phase 1‐ Lead Analyzer Lab Remodeling; BFA40400 Project Work Order. 42 Adopted Amended Forecast Favorability/UNF Percentage $43,399,767.00 $44,821,230.64 $41,270,070.39 $3,551,160.25 7.92% $31,303,511.00 $31,778,931.00 $29,077,095.40 $2,701,835.60 8.50% $5,502,271.00 $6,042,944.64 $5,194,101.52 $848,843.12 14.05% Personnel  Favorability in salaries and fringes due to turnover and underfilled positions/vacancies across all divisions, with greater favorability of $1,949,607.24 for Children's Village, $349,535.49 for Community Corrections, $204,158.82 for Medical Examiner and $196,496.20 for Animal Control Division. Operating Public Services 2023 Q4 Forecast Total Summary of Projections  Fav. for Community Corrections Division For Contracted Services $290,142, Furniture and Fixtures $26,968 and Printing $7,371.35 due to less than anitcipated use.  Unfav. for Medical Examiner Division due Unfav. due to encumbrances of Medical Supples ($358,717.75), Transportation Services ($122,312), Professional Services ($2,437.50) and Laboratory Supplies ($1,006.49) included in the FY23 Year End Report. Also Unfav. due to Laboratory Fees ($88,174.55) and Medical Supplies ($59,187.33) due to greater than anticipated costs. Partially offset by Fav. Transportation Service $79,358.10 and Professional Services $62,034.50, Training $5,923.58, Equipment Rental Expenses $3092.89, Freight and Express $3,000 and Membership Dues $2,676.87 due to less than anticipated use. Unfav. Medical Supplies ($68,846.53), Animal Suppies ($37,765.05), Housekeeping and Janitor Exp (10,595.57) due to increase Cost. Partially offset by Fav. Contracted Services $30,000 and Deputy Supplies $8,417.12 due to less than anticipated use for Animal Control Division.  Fav. Teachers Services and Expense $722,657.16, Provisions $198,666.27, Contracted Services $81,079, Medical Services Physicians $68,357, Drugs $43,584.60, Custodial Supplies $28,765.23, Professional Service $20,000 and Hospitalization $19,906.47 due to less than anticipated use. Also Fav. Vocational Training $10,264.65 due to lower population. Partially offset by Unfav. Adj Prior years Exp ($139,016.10) due to final accounting of prior years expenditures for teachers services. Also UnFav. Uncollectable Accts Recievable ($26,364) due to adjustment of AR. for Children's Village Division. Fav. Office Supplies $20,528, Metered Postage $7,013.52 and Printing $5,851 due to less than anticipated use for Circuit court Probation Division. An Encumbrance of $20,178.35 (Expendable equipment) is included in the FY 2023 Year End Report for Children's Village Division. An Encumbrance of $2,355.06 (Expendable Equipment) and $470 (Flex Benefit Plan Payments) are included in the FY 2023 Year End Report for Community Corrections Division. 43 Adopted Amended Forecast Favorability/UNF Percentage Public Services 2023 Q4 Forecast Summary of Projections $6,593,985.00 $6,999,355.00 $6,998,873.47 $481.53 0.01% $0.00 $0.00 $0.00 $0.00 0.00%Transfers No Transfers Out are budgeted in FY 2023  Fav. For Children Village Division for Fav. Radio Communication $85,632.47 due to allocation of budget and usage. Partially offset by Unfav. Telephone Communications ($32,616.74), Info Tech Operations ($22,407.25), Motor Pool (18,215.59) and Info Tech Managed Print Svcs ($5,282.39) due to Increased use.  Fav. Motor Pool $29,181.55 and Radio Communications $14,799.70 due to allocation of budget and usage. Partially offset by Equipment rent Rental ($15,650.14), Motor Pool Fuel Charges ($8,769.68), Info Tech Managed Print Svcs (3,277.76), Info Tech CLEMIS ($1,115.72), Telephone Communications ($1,093.43) and Insurance Fund (949.60) due to greater than anticipated costs for Animal Control Division.  Fav. For Medical Examiner Division for Info Tech Operations $30,724.06. Partially Offset by Motor Pool ($4,973.77) due to allocation of budget and usage. Internal Unfav. Info Tech Operations ($25,207.44) and Telephone Communications ($15,113.80) due to staff working remotely and still having to use GoToMyPC license costs. Also Unfav. Info Tech Managed Print Svcs ($308.94). Partially offset by Fav. Motor Pool $5,229.11 due to allocation and usage for Community Corrections Division.  Unfav. For Circuit Court Probation Division for Telephone Communications ($9,538.65) and Info Tech Operations ($436) due to increased use. 44 Adopted Amended Forecast Favorability/UNF Percentage $11,228,989.00 $16,318,770.00 $11,728,315.72 $4,590,454.28 28.13% $7,844,494.00 $7,849,651.00 $7,117,073.60 $732,577.40 9.33% $2,034,875.00 $5,424,951.00 $2,867,164.21 $2,557,786.79 47.15% $1,349,620.00 $1,719,168.00 $1,719,077.91 $90.09 0.01% $0.00 $1,325,000.00 $25,000.00 $1,300,000.00 98.11% Favorability in Business Development $1,300,000 due to the delay in the Great Lakes Women's Business Council and it's CEED lending program (M.R.# 20577). Transfers Favorability for Economic Development Administration Division for Special Projects $75,000, Membership Dues $32,176, Professional Services $29,484, Printing $13,627, and Personal Mileage $10,611 due to less than anticipated usage.  Internal Support Services is at budget. Internal Favorability for Planning and Local Business Development Division for Drafting Supplies and Maps $21,374 and Office Supplies $12,693 due to less than antcipated usage. Favorability for Veteran Service Division for Soldier Burial $87,148 and Soldier Relief $15,833 due to less than antcipated claims for veteran benefits such as burial in National Cemetary, headstones, markers, burial flags, and other veteran benefits. Favorability Incentives $82,750 and Computer Supplies $10,518 due to less than anticipated usage. Partially offset by Transportation Services ($80,000) due to more than anticpated usage. Favorability for Business Development Division for Professional Services $2,300,000 due to unspent FY2022 Carryforward funding for U.S. Center for Advanced Manufacturing Hub Designation to Automation Alley (M.R.# 21-184). Partially offset by Business Recruitment ($159,153), Workshop and Meetings ($51,140), Membership Dues ($22,178), and Advertising ($12,350), and Travel and Conference ($10,942) due to more than antcipated usage. Unfavorability for Workforce Development for Printing ($10,832) and Training ($7,716) due to more than anticipated usage. Personnel  Favorability in salaries and fringes due to turnover and underfilled positions/vacancies across all divisions. Operating Economic Development & Community Affairs 2023 Q4 Forecast Total Summary of Projections 45 Adopted Amended Forecast Favorability/UNF Percentage $2,150,270.00 $3,694,171.38 $3,451,416.14 $242,755.24 6.57% $1,081,520.00 $1,153,341.00 $1,152,925.36 $415.64 0.04% $469,337.00 $1,702,927.38 $1,460,617.82 $242,309.56 14.23% $599,413.00 $837,903.00 $837,872.96 $30.04 0.00% $0.00 $0.00 $0.00 $0.00 0.00% Personnel  Personnel expenditures are at budget. Operating Emergency Management & Homeland Security 2023 Q4 Forecast Total Summary of Projections Transfers No Transfers Out are budgeted in FY 2023.  Favorable Professional Services $407,884, Contracted Services $168,859, and Equipment Maintenance $22,981 due to less than anticipated use and ARPA funded expenditures. Partially offset by Construction ($118,762), Rent ($106,195), Medical Supplies ($81,875), Disaster Supplies ($34,879), Travel and Conference ($11,147), and Laboratory Fees ($12,910) due to more than anticpated use and the availability of FEMA reimbursement.  Internal Support Services are on budget. Internal 46 Adopted Amended Forecast Favorability/UNF Percentage $3,713,099.00 $5,007,168.00 $3,654,851.04 $1,352,316.96 27.01% $2,178,262.00 $2,362,278.00 $1,919,589.40 $442,688.60 18.74% $1,494,000.00 $2,034,984.00 $1,125,373.19 $909,610.81 44.70% $40,837.00 $609,906.00 $609,888.45 $17.55 0.00% $0.00 $0.00 $0.00 $0.00 0.00%Transfers No transfers in FY23  Fav. Special Projects $319,736.47, Contracted Services $280,984 and Advertising $167,312.31, Material Supplies $49,905.71, Printing $47,340.13, Software Rental Lease Purchase $43,731.79, Expendable Equipment $38,816 and Travel and Conference $30,210.39 due to less than anticipated use. Partially Offset by Unfav. Metered Postage ($66,532.43) due to the education/awareness of the Oakland County Transit millage and Professional Services ($52,920.08) due to increase in usage.  An Encumbrance of $26,565 (Printing) and $10,845.04 (Special projects) are included in the FY23 Year End Report.  Fav. Info Tech Operations $10,710.67 due to allocation and usage. Partiall offset by Telephone Communications ($10,694.11) due to higher than anticipated use. Internal Personnel  Fav. due to vacancies and turnover. Operating Dept. of Public Communications 2023 Q4 Forecast Total Summary of Projections 47 Account Adopted Budget Amended Budget Actuals Variance Percentage Expenditure SC702145 - Separation Incentive 1,041,385.00 1,041,385.00 957,426.19 83,958.81 91.94%Fav. Due to Voluntary Employee Seperation Incentive Program (VESIP) and VESIP Schedule C incentive pay less than budgeted projection. SC702995 - Salary Turnover Factor (10,272,145.00)(10,272,145.00)0.00 (10,272,145.00)0.00%Unfav. due to net impact of salary and fringe turnover that is offset in the iindividual department budgets. 702000:Salaries Regular (9,230,760.00)(9,230,760.00)957,426.19 (10,188,186.19)(10.37%) 722000:Fringe Benefits 0.00 0.00 65,315.79 (65,315.79)0.00% RC730240 - Cash Shortage 0.00 0.00 31.28 (31.28)0.00% SC730044 - Adj Prior Years Revenue 0.00 0.00 0.00 0.00 0.00% SC730121 - Bank Charges 0.00 0.00 112,264.07 (112,264.07)0.00% Unfav. Due to bank charges are not budgeted. SC730240 - Cash Shortage 0.00 0.00 45.79 (45.79)0.00% SC730359 - Contingency 815,541.00 1,017,301.00 0.00 1,017,301.00 0.00%Fav. as this Contingency Account was not required for departmental operations. SC730800 - Grant Match 350,000.00 2,573.00 0.00 2,573.00 0.00%Fav. as this Contingency Account was not required for departmental operations. SC730954 - Insurance Surety 33,305.00 33,305.00 1,485.00 31,820.00 4.46% Fav. Based on actual payments approved by Risk Management. SC731136 - Logos Trademarks Intellect Prp 20,000.00 20,000.00 25,516.36 (5,516.36)127.58% Unfav. Due to increased costs. SC731241 - Miscellaneous 300,000.00 300,000.00 0.00 300,000.00 0.00% Fav. Due to less than anticipated use. SC731346 - Personal Mileage 0.00 0.00 203.73 (203.73)0.00% SC731577 - Refund Prior Years Revenue 0.00 0.00 296.97 (296.97)0.00% SC731822 - Special Projects 650,000.00 47,500.00 0.00 47,500.00 0.00% Fav. Remaning balance for FY 2023. SC731885 - Supportive Services 0.00 0.00 675.00 (675.00)0.00% 730000:Contractual Services 2,168,846.00 1,420,679.00 140,518.20 1,280,160.80 9.89% SC740037 - Classification and Rate Change 193,451.00 (1.00)0.00 (1.00)0.00% SC740044 - Drain Assessments Current 2,025,000.00 1,775,000.00 1,461,311.41 313,688.59 82.33% Fav. County portion of drain assessments for county roads. SC740058 - Emergency Salaries Reserve 72,674.00 (227,326.00)0.00 (227,326.00)0.00%Fav. as this Contingency Accounts was not required for departmental operations. SC740072 - General Fund Contingency (8,000,000.00)(8,000,000.00)0.00 (8,000,000.00)0.00%Unfav. As this amount is a general operating favorability factor that reflects historical favorability trends while the county continues to review departmental operations. SC740085 - Local Road Funding Program 2,000,000.00 2,000,000.00 5,184,927.00 (3,184,927.00)259.25%unfav. Due to timing of local road improvement projects being completed from previous fiscal years. SC740086 - Mental Health Authority 9,620,616.00 9,620,616.00 9,620,616.00 0.00 100.00% SC740090 - Township Road Repair Program 0.00 2,000,000.00 0.00 2,000,000.00 0.00% Fav. Remaining balance for FY 2023 SC740093 - Mich Association of Counties 73,000.00 73,000.00 72,811.73 188.27 99.74% COUNTY OF OAKLAND FY 2023 YEAR END REPORT Non- Department EXPENDITURES 48 Account Adopted Budget Amended Budget Actuals Variance Percentage SC740100 - National Assoc of Counties 24,100.00 24,100.00 24,047.00 53.00 99.78% SC740114 - Overtime Reserve 300,000.00 0.00 0.00 0.00 0.00%Fav. as this Contingency Accounts was not required for departmental operations. SC740135 - Road Comm Tri Party 2,000,000.00 4,374,048.00 2,517,238.99 1,856,809.01 57.55% Fav. Due to Tri-Party appropriations for road projects not completed yet. SC740149 - 550,000.00 550,000.00 437,522.75 112,477.25 79.55%Fav. Based on actual costs. SC740160 - Substance Abuse Coord Agency 4,943,138.00 4,943,138.00 5,806,028.00 (862,890.00)117.46%Unfav. Due to increased allocation of liquor tax from State of Michigan as forty percent of the allocation is used for subtance abuse services. SC740177 - Traffic Improvement Assoc 30,000.00 30,000.00 30,000.00 0.00 100.00% 740000:Non- Departmental 13,831,979.00 17,162,575.00 25,154,502.88 (7,991,927.88)146.57% SC760126 - Capital Outlay Miscellaneous 300,000.00 628,943.00 0.00 628,943.00 0.00%Fav. as this Contingency Account was not required for departmental operations. SC760180 - Technology Projects- One Time 2,000,000.00 629,556.00 0.00 629,556.00 0.00%Fav. as this Contingency Account was not required for departmental operations. 760000:Capital Outlay 2,300,000.00 1,258,499.00 0.00 1,258,499.00 0.00% SC770631 - Bldg Space Cost Allocation 1,104,752.00 1,104,752.00 1,104,752.04 (0.04)100.00% SC773630 - Info Tech Development 9,212,320.00 1,665,259.00 7,902.50 1,657,356.50 0.47% Fav. Based on acutal use and overages SC774677 - Insurance Fund 460,272.00 460,272.00 477,772.11 (17,500.11)103.80% Unfav. Based on actual insurance premiums paid. SC775754 - Maintenance Department Charges 702,500.00 37,199.00 0.00 37,199.00 0.00% Fav. Based on acutal use. SC777599 - Service Center Grounds 500,000.00 500,000.00 499,999.92 0.08 100.00% 770000:Internal Support Expenditures 11,979,844.00 3,767,482.00 2,090,426.57 1,677,055.43 55.49% SC788001 - Transfers Out 37,931,475.00 59,663,505.00 50,821,961.50 8,841,543.50 85.18% Fav. Due to less appropriation needed for the Child Care Fund. 788001:Transfers Out 37,931,475.00 59,663,505.00 50,821,961.50 8,841,543.50 85.18% SC796500 - Budgeted Equity Adjustments 0.00 0.00 0.00 0.00 0.00% 796500:Budgeted Equity Adjustments 0.00 0.00 0.00 0.00 0.00% Total Expenditure 58,981,384.00 74,041,980.00 79,230,151.13 (5,188,171.13)107.01% COUNTY OF OAKLAND FY 2023 YEAR END REPORT Non- Department EXPENDITURES 49 TREASURER'S OFFICE ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ DELINQUENT TAX REVOLVING FUND 51600 REVENUES Charges for Services $10,500,000.00 $10,500,000.00 11,789,956.22$ 1,289,956.22$ 12.29%Fav. Interest on Delinquent Taxes $815,976.01 and Collection Fees $476,019.04 due to higer activity. Other Revenues 2,000,000.00 2,000,000.00 4,185,534.40 2,185,534.40 109.28%Fav. Investment from Investments Income $2,083,439.24 due to investment base and market rate adjustments. Also Fav. $102,095.16 from Prior Years Adjustments. Transfers In - - - - 0.00% Total Revenues $12,500,000.00 $12,500,000.00 $15,975,490.62 3,475,490.62$ 27.80% OPERATING EXPENSES Personnel Expenditures 267,612.00$ 267,612.00$ 191,103.96$ 76,508.04$ 28.59%Fav. Salaries and Fringe Benefits based on actual activity. Operating Expenditures 419,665.00 419,665.00 243,080.04 176,584.96 42.08%Fav. Indirect Costs $57,513, Professional Services $32,285.28, Administrative Overhead $30,000, Prof SVC-Financial Consultant $25,000 and Legal Services $25,000 due to less than anticipated activity. Interest Expense 1,000,000.00 1,000,000.00 0.00 1,000,000.00 100.00%Fav. Interest Expense on Debt due to DTRF decided not to borrow money to fund CVTs. and use their available cash in the DTRF to fund CVTs, so DTRF don't have to pay out any interest on the borrowing. Transfer Out to Other Funds: General Fund - Collection Fees 2,300,000.00 2,300,000.00 2,694,523.35 (394,523.35) 0.00%Unfav. Collection Fees ($394,523.35) due to Transfer-out above allocation of budget. GF - Non-Departmental 5,000,000.00 5,000,000.00 5,000,000.00 - 0.00% Work Release Facility Refunding Debt Svc 1,508,000.00 1,508,000.00 0.00 1,508,000.00 100.00%Fav. as no transfers are needed due to Work Release Facility Refunding Debt SVC was paid off and closed out back in FY22. Office Bldg Renovation Refunding Debt Svc 1,860,850.00 1,860,850.00 1,756,968.76 103,881.24 5.58%Fav. Office Bldg Renovation Refunding Debt Svc. 52-3 District Court Refunding Debt Svc 1,291,500.00 1,291,500.00 0.00 1,291,500.00 100.00%Fav. As no transfers are needed due to the 52-3 District Court Refunding Debt Service was paid off and closed out back in FY22. Total Transfer Out to Other Funds 11,960,350.00$ 11,960,350.00$ 9,451,492.11$ 2,508,857.89$ 20.98% Total Operating Expenses 13,647,627.00$ 13,647,627.00$ 9,885,676.11$ 3,761,950.89$ 27.56% REVENUE OVER (UNDER) EXPENDITURES*($1,147,627.00)($1,147,627.00)$6,089,814.51 $7,237,441.51 Total Net Position - Beginning $203,739,848.00 Total Net Position - Ending $209,829,662.51 Ending FY 2022 Designated Net Position**: NP-UnRes - Designated - Debt Service $48,755,186.00 NP-UnRes - Designated - Delinq Taxes Receivable 149,001,388.16 NP-UnRes - Designated - Collection Fees 5,983,275.05 Undesignated - Net Position $6,089,814.51 Total Net Position - Ending $209,829,663.72 * 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 COUNTY OF OAKLAND FY 2023 YEAR END REPORT ENTERPRISE FUND 50 COUNTY OF OAKLAND FY 2023 YEAR END REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ DELINQUENT PERSONAL PROPERTY TAX (51800) OPERATING REVENUE $506,136.00 $506,136.00 $594,798.21 $88,662.21 17.52%Fav. Administration Fees $88,662.21 due to increased collection activity. OPERATING EXPENSE 536,288.00 536,288.00 450,642.42 $85,645.58 15.97%Fav. Controllable Personnel $78,839.12 due to vacant and underfilled positions. Also Unfav. Insurance Fund ($22,226.00) due to higher than anticipated use. NET OPERATING INCOME (LOSS)($30,152.00)($30,152.00)$144,155.79 $0.00 0.00% NON-OPERATING REVENUE (EXPENSE)5,000.00 5,000.00 $17,646.28 $12,646.28 252.93%Fav. Investment Income $12,646.28 due to Investment base and market rate adjustments. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($25,152.00)($25,152.00)161,802.07$ $12,646.28 TRANSFERS OUT - - - - TOTAL NET INCOME (LOSS)*($25,152.00)($25,152.00)$161,802.07 $12,646.28 TOTAL NET POSITION - BEGINNING 1,351,295.45 TOTAL NET POSITION - ENDING $1,513,097.52 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 51 COUNTY OF OAKLAND FY 2023 YEAR END REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE 11,953,357.00$ 11,953,357.00$ 12,390,020.30$ 436,663.30$ 3.65%Fav. Green Fees $642,625 and Rental Golf Carts $339,239 and Fees Daily use $244,566 due to greater than anticipated activity mostly attributed to increase in golf. Partially offset by unfav. Entrance Fees General Admission ($556,040), Sales Retail ($170,387) and Antenna Site Management ($68,306) due to less than anticipated activity. OPERATING EXPENSE 34,368,299.00$ 34,573,178.00$ 32,960,472.61$ 1,612,705.39$ 4.66%Fav. Includes $2,626,880 is the amount projected to be added to fund balance at the end of the fiscal year for use in capital improvement projects and parks partnerships. Fav. Personnel $864,591 based on actual positions filled and hours worked.Fav. General Program Administration $882,003 is based on actual and projected maintenance activitiy. Aslo Fav. Special Events Projects $217,144, Indirect Costs $151,140, Equipment Rental Expense $138,589, Advertising $105,954, Design Fees $100,000, Contracted Services $84,356 due to less than anticipated use. Fav. Internal Services include Insurance Fund $95,951, Telephone Communications $58,649, Motor Pool $54,833, Drain Equipment $16,465. Partially offset by unfav. Info Tech Operations ($46,816) based on actual usage and continued staff efforts to reduce operating expenses Partially offset by unfav. Grounds Maintenance ($480,499), Expendable Equipment ($165,277), Building Maintenance Charges ($149,582), Charge Card Fee ($97,472), Equipment Maintenance ($75,670), Uniforms ($63,152) and Water and Serage Charges ($58,964) due to greater than anticipated activity. Also unfav. Transfer to Municipalities ($111,832) due to more city, village, township payments made than anticipated through community grant agreements. NET OPERATING INCOME (LOSS)(22,414,942.00)$ (22,619,821.00)$ (20,570,452.31)$ 2,049,368.69$ 9.06% NON-OPERATING REVENUE (EXPENSE)24,928,577.00$ 25,073,077.00$ 26,376,701.00$ 1,303,624.00$ 5.20%Fav. Increase Market Value Investment adjustment reversal from FY2022 $1,553,393. A budget amendment is not recommended at this time due to uncertain market conditions. Fav. Capital Asset Contributions $199,000 related to DNR grant for ORV parking lot project and fav. Federal Operating Grants $10,364 for restoring riparian habitat and connectivity to the Shiawassee River by removing Mill Pond Dam. TOTAL INCOME BEFORE TRANSFERS 2,513,635.00$ 2,453,256.00$ 5,806,248.69$ 3,352,992.69$ -136.68% TRANSFERS IN -$ 83,000.00$ 83,000.00$ 83,000.00$ 100.00%Operating transfers in $58,000 related to Trailways Development Agreement. A budget amendment is recom.mended is included in 3rd Quarter packet. Also, transfer in $25,000 from Economic Development to support Rochester Fire & Ice Festival, budget amendment was included in 3rd Quarter packet (MR#2023-3388). TOTAL NET INCOME/BUDGETED EQUITY ADJ 2,513,635.00$ 2,536,256.00$ 5,889,248.69$ 3,435,992.69$ Fav. Budgeted Equity Adjustments $3,931,082 is the amount projected to be added to fund balance at the end of the fiscal year for use in capital improvement projects and parks partnerships. TOTAL NET POSITION - BEGINNING 96,563,170.00$ TOTAL NET POSTION - ENDING 102,452,418.69$ 52 ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside 53,380,714.00$ 53,163,934.00$ 51,282,316.51$ (1,881,617.49)$ -3.54%Unfav - Reimbursement Salaries ($1,783,509) due to unallocated payroll charges for turnover and vacant positions, offset in Salaries and Fringes. Unfav - Reimbursement General ($592,985) a result of charging less time than anticipated to special revenue and proprietary funds that can be allocated to benefiting systems. Unfav - Reimbursement Building Space Cost ($40,000) due to an overestimated budget forecast. Fav - Equipment Rental $308,688 due to under estimate of billable hours. Fav - Rebilled Charges $214,297 revenue is determined by a increase in rebillable repair jobs, offset by unfavorable expenses pertaining to the repair jobs. Fav - Vehicle Rental $11,899 due to under estimate of billable hours. Outside 310,100.00 310,100.00 740,121.50 430,021.50 138.67%Fav - External Rebilled Charges Revenue $430,122 revenue is determined by a increase in rebillable repair jobs, offset by unfavorable expenses pertaining to the repair jobs. Total Revenue 53,690,814.00 53,474,034.00 52,022,438.01 (1,451,595.99)-2.71% WATER RESOURCES COMMISSIONER FY 2023 YEAR END REPORT INTERNAL SERVICE FUND COUNTY OF OAKLAND 53 ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ WATER RESOURCES COMMISSIONER FY 2023 YEAR END REPORT INTERNAL SERVICE FUND COUNTY OF OAKLAND OPERATING EXPENSES $56,450,645.00 $56,233,865.00 $50,292,333.40 $5,941,531.60 10.57%Fav - Salaries and Fringes $5,495,887 due to turnover and vacant positions. Fav - Depreciation Computer Software $503,041 due to the Supervisory Control and Data Acquisition (SCADA) system common to all project not being booked in fourth quarter FY 2023. Fav - Drain Equipment Labor $142,524 and Drain Equipment $53,799 due to a decrease in the amount of reworked projects. Fav - Indirect Costs $28,072 due to indirect cost rate finalized after budget process. Fav - Rent $7,050 terminated the rental agreement and removed the (SCADA) equipment from the radio tower. Fav - Maintenance Contract $5,125 due to a decrease in the contract for SCADA software maintenance. Fav - Info Tech Development $91,634, Computer Supplies $15,000, Travel and Conference $10,108, Employee Footwear $5,556 and Small Tool $5,353 the result of actual spending being less than anticipated budget. Unfav - Adjustment Prior Years Expense ($36,913) due to invoicing that should have been accrued in FY 2022. Unfav - Equipment Rental Expense ($17,781) the result of increased use in specialty equipment needed for maintenance projects. Unfav - Equipment Repair Motor Vehicle ($13,470) the result of increasing maintenance in order to maintain aging equipment. Unfav - Maintenance Department Charges ($13,008) a result of an increase in maintenance performed on the Automatic Meter Reading System. Unfav - Materials and Supplies ($191,350), Telephone Communications ($81,993), Info Tech Operations ($34,143), Expendable Equipment ($12,689) and Maintenance Supplies ($11,352) the result of actual spending being more than anticipated budget. NET INCOME (LOSS) BEFORE ($2,759,831.00)($2,759,831.00)$1,730,104.61 $4,489,935.61 -162.69% NON-OPERATING REVENUE/(EXPENSE)$212,600.00 $212,600.00 ($243,071.31)(455,671.31) -214.33%Unfav - Income from Investment ($490,635) due to investment base and market rate fluctuations. Fav - Prior Years Adjustment $37,197 due to an adjustment for assets purchased and placed in service in FY 2023. 54 ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ WATER RESOURCES COMMISSIONER FY 2023 YEAR END REPORT INTERNAL SERVICE FUND COUNTY OF OAKLAND TRANSFER IN - 215,000.00 222,208.69 7,208.69 3.35%Fav - Transfer In $7,208 due to the Water and Sewer fund transferring more funds to cover the increased cost for the Front-End loader. TRANSFERS (OUT) 278,419.00 451,562.00 173,143.00 278,419.00 61.66%Fav - Transfers Out $278,419 due to vehicles schedule for purchased did not occur; purchase may occur in FY 2024. NET REVENUES OVER (UNDER) EXPENSES* ($2,825,650.00)($2,783,793.00)$1,536,098.99 $4,319,891.99 TOTAL NET POSITION - BEGINNING 34,139,228.83$ TOTAL NET POSITION - ENDING 35,675,327.82$ *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. 55 COUNTY OF OAKLAND FY 2023 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 14,333.00 $ 14,333.00 $ 13,273.83 (1,059.17)-7.39%-Unfav. due to external billing less than anticipated. Inside Revenue 9,214,000.00 9,214,000.00 8,677,855.49 (536,144.51)-5.82%-Unfav. due to rebills to department lower based on actual premiums paid, offset by favorable expense. Total Operating Revenue $ 9,228,333.00 $ 9,228,333.00 $ 8,691,129.32 (537,203.68)-5.82% OPERATING EXPENSE $ 5,948,061.00 $ 6,008,643.00 $ 4,810,968.88 1,197,674.12 19.93%-Fav. Insurance $858,895 due to actual premiums less than expected due to insurance fluctuations, partially offset by unfavorable revenue. Salaries and Fringe Benefits $260,327 due to two vacant positions. Expendable Equipment $80,000, Medical Supplies $41,011, and Professional Services $22,478 due to lower than anticipated use. Motor Pool $3,000 due to vehicle being fully depreciated. Maintenance Department Charges $2,000, Personal Mileage $2,000, Metered Postage $1,000, Travel and Conference $1,000 and Periodicals Books Publication Subscription $650 due to less than anticipated usage. Partially offset by unfav. Indirect Costs ($41,336) due to actual charges determined after budget finalization, Prior Year Adjustments ($13,760) due to invoices submitted after year-end, Info Tech Operations ($9,584) and Info Tech Development ($5,524) based on actual usage. Employee Medical Exams ($2,266) due to increased testing and Info Tech CLEMIS ($1,115) due to higher than anticipated usage. CLAIMS PAID 3,360,000.00 3,360,000.00 3,288,956.27 71,043.73 2.11%-Fav. due to lower than anticipated claims. TOTAL OPERATING EXPENSES $ 9,308,061.00 $ 9,368,643.00 $ 8,099,925.15 1,268,717.85 13.54% 56 COUNTY OF OAKLAND FY 2023 YEAR END REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OPERATING INCOME (LOSS)(79,728.00)(140,310.00)591,204.17 731,514.17 -521.36% NON-OPERATING REVENUE (EXPENSE) 150,000.00 150,000.00 35,242.33 (114,757.67)-76.51%-Unfav. due to lower than expected available cash balance. NET REVENUES OVER/(UNDER)* EXPENSES $ 70,272.00 $ 9,690.00 626,446.50 $ 616,756.50 TOTAL NET ASSETS - BEGINNING 334,946.59 TOTAL NET ASSETS - ENDING $ 961,393.09 *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. 57 COUNTY OF OAKLAND FY2023 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY2023 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT 34,001,130 34,001,130 35,703,458.39 1,702,328.39 5.01%-Fav. due to actual revenues higher than budget projections. RETIREMENT ADMINISTRATION 4,437,337 4,437,337 4,655,624.93 218,287.93 4.92%-Fav. due to actual revenues higher than budget projections. RETIREMENT ADMINISTRATION - PTNE 350,000 350,000 227,424.51 (122,575.49) -35.02%-Unfav. due to actual revenues lower than budget projections. DEFERRED COMPENSATION-MATCH 4,500,000 4,500,000 3,458,436.38 (1,041,563.62) -23.15%-Unfav. due to actual revenues lower than budget projections. DEFINED CONTRIBUTION PLAN 24,000,000 24,000,000 26,978,845.63 2,978,845.63 12.41%-Fav. due to actual revenues higher than budget projections, partially offset by unfavorable Defined Contribution Plan expense. DEFINED CONTRIBUTION PLAN - PTNE 200,000 200,000 234,572.63 34,572.63 17.29%-Fav. due to a higher number of filled PTNE's who participated in the Defined Contribution Plan - PTNE program. Partially offset by unfavorable Defined Contribution Plan - PTNE expense. EMPLOYEE IN-SERVICE TRAINING 1,872,722 1,872,722 1,970,725.90 98,003.90 5.23%-Fav. due to actual revenue higher than budget projections. EMPLOYEE BENEFITS UNIT 1,328,644 1,328,644 1,389,827.37 61,183.37 4.60%-Fav. due to actual revenue higher than budget projections. EMPLOYEE RECOGNITION 275,028 275,028 290,520.19 15,492.19 5.63%-Fav. due to actual revenue higher than budget projections. FLEX BENEFIT PLAN 85,000 85,000 90,319.98 5,319.98 6.26%-Fav. due to actual revenue higher than budget projections. WELLNESS UNIT 521,800 521,800 547,193.51 25,393.51 4.87%-Fav. due to actual revenue higher than budget projections. FRINGE BENEFITS 132,702 132,702 135,611.82 2,909.82 2.19%-Fav. due to actual revenue higher than budget projections. TUITION REIMBURSEMENT 400,000 400,000 421,202.32 21,202.32 5.30%-Fav. due to actual revenue higher than budget projections. RETIREMENT HEALTH SAVINGS 3,800,000 3,800,000 5,252,379.86 1,452,379.86 38.22%-Fav. due to actual revenue higher than budget projections, partially offset by unfavorable Retirement Health Savings expense. GROUP LIFE INSURANCE 680,000 680,000 619,900.61 (60,099.39) -8.84%-Unfav. due to actual revenue lower than budget projections, partially offset by favorable Group Life Insurance expense. SOCIAL SECURITY 21,168,500 21,168,500 23,044,395.02 1,875,895.02 8.86%-Fav. due to actual revenue higher than budget projections - an increase in new hires. Partially offset by unfavorable Social Security expense. MEDICAL INSURANCE 39,946,197 39,946,197 30,452,479.06 (9,493,717.94) -23.77%-Unfav. due to actual revenue lower than budget projections. PRESCRIPTION COVERAGE INSURANCE 13,000,000 13,000,000 10,139,369.06 (2,860,630.94) -22.00%-Unfav. due to actual revenue lower than budget projections. DENTAL INSURANCE 3,305,000 3,305,000 3,832,491.41 527,491.41 15.96%-Fav. due to actual revenue higher than budget projections. VISION INSURANCE 98,500 98,500 345,214.39 246,714.39 250.47%-Fav. due to actual revenue higher than budget projections. DISABILITY INSURANCE 4,200,000 4,200,000 4,097,808.38 (102,191.62) -2.43%-Unfav. due to actual revenue lower than budget projections, partially offset by favorable Disability Insurance expense. WORKERS COMPENSATION 3,342,722 3,296,663 2,841,288.74 (455,374.26) -13.81%-Unfav. due to actual revenue lower than budget projections, offset by favorable Workers Compensation expense. UNEMPLOYMENT COMPENSATION 300,000 300,000 316,971.88 16,971.88 5.66%-Fav. due to actual revenue higher than budget projections. INVESTMENT INCOME 1,500,000 1,500,000 3,018,944.35 1,518,944.35 101.26%-Fav. due to actual revenue higher than budget projections. EXT - DENTAL INSURANCE 20,000 20,000 - (20,000.00) -100.00%-Unfav. due to actual revenue lower than budget projections. EXT - FLEX BEN ARREARAGES - - 20,625.98 20,625.98 0.00%-Fav. due to actual revenue higher than budget projections. EXT - FLEX BEN DENTAL INSURANCE 175,000 175,000 166,740.08 (8,259.92) -4.72%-Unfav. due to actual revenue lower than budget projections. EXT - FLEX BEN LIFE INSURANCE 520,000 520,000 549,351.96 29,351.96 5.64%-Fav. due to actual revenue higher than budget projections. EXT - FLEX BEN MEDICAL - EMPLOYEE 5,333,000 5,333,000 5,814,410.93 481,410.93 9.03%-Fav. due to actual revenue higher than budget projections. EXT - FLEX BEN VISION INSURANCE 150,000 150,000 146,533.80 (3,466.20) -2.31%-Unfav. due to actual revenue lower than budget projections. EXT - FORFEITURE OF DEPOSITS & DC PLAN - - 104.00 104.00 0.00%-Fav. due to actual revenue higher than budget projections. EXT - MEDICAL INSURANCE 180,000 180,000 499,693.74 319,693.74 177.61%-Fav. due to actual revenue higher than budget projections. EXT - PRESCRIPTION DRUG REBATES 2,000,000 2,000,000 4,393,977.28 2,393,977.28 119.70%-Fav. due to actual revenue higher than budget projections. EXT - RETIREE PRESCRIPTION DRUG REBATES - - 1,464,909.44 1,464,909.44 0.00%-Fav. due to actual revenue higher than budget projections. EXT - TRAINING & WELLNESS 20,000 20,000 12,825.00 (7,175.00) 0.00%-Unfav. due to actual revenue lower than budget projections. EXT - VISION INSURANCE 1,500 1,500 - (1,500.00) -100.00%-Unfav. due to actual revenue lower than budget projections. PRIOR YEARS ADJUSTMENTS - - 7,415.84 7,415.84 0.00%-Fav. due to actual revenue higher than budget projections. REFUND PRIOR YEARS EXPENDITURE - - 349,542.99 349,542.99 0.00%-Fav. due to actual revenue higher than budget projections. TOTAL REVENUE 171,844,782 171,798,723 173,491,137.36 1,692,414.36 58 COUNTY OF OAKLAND FY2023 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY2023 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OPERATING EXPENSE ADJUST PRIOR YEARS EXPENSE - - 27,213.00 (27,213.00) 0.00%-Unfav. due to FY2022 expenses paid in FY2023. RETIREES MEDICAL - VEBA DEBT INT/AGING 5,396,130 5,396,130 5,396,129.50 0.50 0.00%- RETIREMENT ADMINISTRATION 1,013,049 1,013,049 896,774.89 116,274.11 11.48%-Fav. Salaries and Fringe Benefits $81,346 due to position transferred to another area in HR, Info Tech Operations $17,908, and Travel and Conference $13,611 due to less than anticipated costs. DEFERRED COMP-COUNTY PMTS (MATCH)4,524,000 5,178,500 3,459,736.74 1,718,763.26 33.19%-Fav. due to lower than expected employee participation in the Deferred Comp - County Payments (Match) program. DEFINED CONTRIBUTION PLAN 24,000,000 24,000,000 26,344,451.66 (2,344,451.66) -9.77%-Unfav. due to projected costs higher than budget projection - increase in new hires who participate in the Defined Contribution Plan, offset by favorable Defined Contribution Plan revenue. DEFINED CONTRIBUTION PLAN - PTNE 200,000 200,000 234,225.08 (34,225.08) -17.11%-Unfav. due to a higher number of PTNE's who participated in the Defined Contribution - PTNE program, offset by favorable Defined Contribution Plan - PTNE revenue. EMPLOYEE IN-SERVICE TRAINING 1,500,503 1,500,503 1,155,542.46 344,960.54 114.99%-Fav. due to lower than expected training costs. IN-SERVICE TRAINING - INFO TECH 300,000 300,000 156,393.69 143,606.31 229.77%-Fav. due to lower than expected IT training costs. PROFESSIONAL SERVICES 62,500 62,500 86,068.77 (23,568.77) -11.29%-Unfav. due to higher than anticipated professional service costs. BENEFITS ADMINISTRATION 208,741 208,741 166,186.15 42,554.85 20.39%-Fav. Salaries and Fringes $30,172 due to vacant position, Travel and Conference $7,000 due to no travel charges, and Info Tech Operations $2,781 due to less than anticipated costs. EMPLOYEE BENEFITS UNIT 1,216,587 1,216,587 802,886.79 413,700.21 34.00%-Fav. Salaries and Fringe Benefits $287,650 due to vacant positions and Professional Services $118,569 due to lower than anticipated costs. FLEXIBLE BENEFIT PAYMENTS 85,000 85,000 84,765.86 234.14 0.28%- WELLNESS PROGRAM 521,744 525,744 314,388.00 211,356.00 40.20%-Fav. Wellness Screening $181,700 due to less than anticipated participation from employees, Professional Services $56,078 due to less than anticipated costs. Partially offset by unfavorable Special Event Program ($35,775) due to higher than anticipated costs and Physical Fitness Award ($9,000) due to the program changing to compensated leave time with Sheriff's Office. EMPLOYEE RECOGNITION 269,694 269,694 182,112.46 87,581.54 32.47%-Fav. Special Event Program $65,867 and Salaries and Fringes $24,707 due to a vacant position. ACCOUNTING SERVICES 132,937 132,937 119,153.69 13,783.31 10.37%-Fav. due to lower than expected fringe expenses. TUITION REIMBURSEMENT 400,000 400,000 238,763.17 161,236.83 40.31%-Fav. due to lower than expected tuition costs. RETIREMENT HEALTH SAVINGS 3,800,000 3,800,000 4,351,594.70 (551,594.70) -14.52%-Unfav. due to higher than anticipated Retirement Health Savings expenses, offset by favorable Retirement Health Savings revenues. GROUP LIFE INSURANCE 1,200,000 1,200,000 1,170,885.23 29,114.77 2.43%-Fav. due to lower than expected Group Life Insurance costs, offset by unfavorable Group Life Insurance revenue. SICK AND ANNUAL LEAVE CASH-OUT 3,660,000 3,660,000 3,506,376.17 153,623.83 4.20%-Fav. due to lower than expected Sick and Annual Leave Costs. SOCIAL SECURITY 21,168,500 21,168,500 23,066,449.91 (1,897,949.91) -8.97%-Unfav. due to actual Social Security expense higher than budget projections, partially offset by favorable Social Security revenue. MEDICAL INSURANCE 51,050,000 51,050,000 54,918,917.95 (3,868,917.95) -7.58%-Unfav. due to actual Medical Insurance expense higher than anticipated budget. PRESCRIPTION COVERAGE 15,000,000 15,000,000 16,058,054.56 (1,058,054.56) -7.05%-Unfav. due to actual Prescription Insurance expense higher than anticipated budget. DENTAL INSURANCE 3,500,000 3,500,000 3,457,132.26 42,867.74 1.22%-Fav. due to lower than expected Dental Insurance expenses. VISION INSURANCE 250,000 250,000 260,112.36 (10,112.36) -4.04%-Unfav. due to higher than anticipated Vision Insurance expenses. DISABILITY INSURANCE 4,200,000 4,200,000 4,097,820.61 102,179.39 2.43%-Fav. due to actual expenses lower than budget projections, offset by unfavorable Disability Insurance revenue. WORKERS COMPENSATION 3,347,241 3,301,182 1,824,429.05 1,476,752.95 44.73%-Fav. Claims $1,302,546 due to less than anticipated costs, Salaries and Fringe Benefits $148,926 due to vacant positions and Insurance $30,539 due to less than anticipated costs. Partially offset by unfavorable Professional Services ($21,133) due to higher than anticipated costs. Partially offset by unfavorable Workers Compensation revenue. UNEMPLOYMENT COMPENSATION 300,000 300,000 296,262.87 3,737.13 1.25%-Fav. due to lower than anticipated Unemployment Compensation expenses. 59 COUNTY OF OAKLAND FY2023 YEAR END REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY2023 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ CHILD CARE FACILITY 301,838 301,838 308,694.18 (6,856.18) -2.27%-Unfav. due to higher than anticipated Child Care Services costs. MICHIGAN IPAA TAX 15,000 15,000 12,780.00 2,220.00 14.80%-Fav. due to lower than expected costs. PATIENT CENTERED OUTCOME RESEARCH 28,000 28,000 21,741.00 6,259.00 22.35%-Fav. due to lower than expected costs. INDIRECT COSTS 260,000 260,000 131,313.00 128,687.00 49.50%-Fav. due to projected charges developed after budget finalization. TRAINING - - 220.00 (220.00) - TRAVEL EMPLOYEE TAXABLE MEALS - - 96.00 (96.00) - TOTAL EXPENSE 147,911,464.00 148,523,905.00 153,147,671.76 (4,596,553.76) -3.09% NET REVENUE OVER/(UNDER) EXPENSES 23,933,318.00 23,274,818.00 20,343,465.60 6,288,968.12 TOTAL NET ASSETS - BEGINNING 418,394,548.00 TOTAL NET ASSETS - ENDING 438,738,013.60 Note: Does not reflect FY 2023 GASB #68 and GASB #75 impact yet; actuary reports are expected in mid December 2023 and impact will be reflected in the FY 2023 ACFR. 60 COUNTY OF OAKLAND FY 2023 YEAR END REPORT ENTERPRISE FUNDS ECONOMIC DEVELOPMENT ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $5,652,375.00 $5,802,375.00 $6,153,274.01 $350,899.01 6.05%-Fav. Reimb US Customs Service $157,665 due to higher than anticipated international travel and changes in Custom fee processing. Land Leases $126,964 due to an increase in tenant leases. T Hangar Rental $53,742 due to an increase in T-hangar rentals. Car Rental Concessions $29,479 due to higher than anticipated car rentals. Landing Fee Concessions $23,866 due to higher than anticipated air traffic. Aviation Gas $16,502 due to current fuel costs and increased usage. Partially offset by unfav. Landing Fees ($44,579) and Refunds Miscellaneous ($12,923). OPERATING EXPENSE 7,073,309.00 7,253,309.00 7,602,446.23 (349,137.23) -4.81%-Unfav. Ground Maintenance ($142,839) due to costs for mulching and vegetation treatments. Salary and Fringe Benefits ($101,695) due to employee promotions, step increases, and shift premium costs. Indirect Costs ($79,302) due to actual charges determined after budget finalization. Equipment Maintenance ($46,660) due to higher than expected maintenance costs. Professional Services ($44,426) due to grant project consulation fees and well monitor installations. Info Tech Development ($29,845) due to actual IT hours for software upgrade. Water and Sewage Charges ($25,129) due to higher than anticipated costs. Partially offset by fav. Interest Expense on Debt $59,156 due to actual interest costs determined after budget finalization. Building Maintenace Charges $31,633 due to higher than anticipated repairs and Gasoline Charges $28,891 due to lower than expected gas expenses. NET OPERATING INCOME (LOSS)($1,420,934.00)($1,450,934.00)($1,449,172.22)$1,761.78 -0.12% NON-OPERATING REVENUE (EXPENSE)150,000.00 150,000.00 216,095.18 66,095.18 44.06% TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS (1,270,934.00) (1,300,934.00) ($1,233,077.04)67,856.96 -5.22% TRANSFERS IN TRANSFERS OUT - - - - CAPITAL CONTRIBUTION 148,000.00 148,000.00 0.00%-Fav. Capital Contributions - State Grant $148,000 for capital grants received in FY 2023. CAPITAL CONTRIBUTION - - 70,000.00 70,000.00 0.00%-Fav. Capital Contributions - Federal Grant $70,000 for capital grants received in FY 2023. TOTAL NET INCOME (LOSS)($1,270,934.00)($1,300,934.00)($1,015,077.04)$285,856.96 TOTAL NET ASSETS - BEGINNING 77,506,069.73$ TOTAL NET ASSETS - ENDING 76,490,992.69$ 61 COUNTY OF OAKLAND FY 2023 YEAR END REPORT INTERNAL SERVICE FUNDS FACILITIES ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUAL FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue 130,000.00$ 130,000.00$ 117,957.93 (12,042.07)$ -9.26%-Unfav. External-Productive Labor Revenue ($33,217) due to lower than expected service levels associated with City, Village, and Township vehicle repairs; Fav Ext- Parts and Accessories Revenue $22,447 due to higher than expected build-ups associated with City, Village, and Township vehicles. Inside Revenue 8,993,108.00 9,418,686.00 9,077,860.96 (340,825.04) -3.62%-Unfav. Leased Equipment ($497,763) due to actual activity trends to date and also attributed to the delay in new product delivery, Productive Labor ($59,168) due to less than anticipated charges and Sublet Repairs ($36,265) due to decreased work done by outside companies; Fav. Gasoline, Oil & Grease Charges $243,722 due to current fuel costs (offset by unfavorable Gasoline expense). Total Revenue 9,123,108.00 9,548,686.00 9,195,818.89 (352,867.11) OPERATING EXPENSE 10,010,769.00 10,344,236.00 11,399,254.79 (1,055,018.79) -10.20%-Unfav. Depreciation Vehicles ($325,435) due to fleet expansions, increased vehicle costs and totaled vehicles replacement, Gasoline Charges ($298,934) due to market fluctuations (partially offset by favorable Gasoline, Oil Grease Charges revenue), Parts and Accessories ($210,603) due to the parts increasing, Insurance Reserve Expense ($189,066) due to higher costs associated with garage owned vehicles involved in accidents, Indirect Costs ($65,038) due to the development of actual charges after budget finalization, Info Tech Development ($36,841) due to charges after budget finalization, Insurance ($25,471) due to higher than anticipated insurance costs; Software Rental Lease Purchase $114,383 due to FASTER migration extended into FY 2024. OPERATING INCOME (LOSS)(887,661.00) (795,550.00) (2,203,435.90) (1,407,885.90) NON-OPERATING REVENUE (EXPENSE) 542,700.00 542,700.00 949,518.65 406,818.65 74.96%-Fav. Income $406,819 due to higher than anticipated Gain on Sale of Vehicles due to abnormally high used vehicle values. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (344,961.00) (252,850.00) (1,253,917.25) (1,001,067.25) TRANSFERS IN / (OUT)421,151.00 860,407.00 566,892.53 (293,514.47) -34.11%Unfav. Transfers in ($278,419) due to 4 WRC vehicles and 2 WRC plows that were scheduled to be purchased in FY 2023 and now will be purchased in FY 2024. CAPITAL CONTRIBUTIONS - - - - NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.) * 76,190.00$ 607,557.00$ (687,024.72)$ (1,294,581.72)$ TOTAL NET ASSETS - BEGINNING 12,061,250.24$ TOTAL NET ASSETS - ENDING 11,374,225.52$ *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. 11/26/2023 62 FY 2023 YEAR END REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET ACTUALS FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue 538,363.00$ 538,363.00$ 677,711.28$ 139,348.28$ 25.88%Fav. Ext- Other Revenue $139,348 primarily due to more than anticipated Outside Agencies Maintenance Charges for Oakland Community Health Network (OCHN) - Resource Crisis Center. Inside Revenue 27,515,728.00 27,515,728.00 27,377,096.00 (138,632.00) -0.50%Unfav. ($138,632) primarily due to Maintenance Dept Charges based on Department requests. Total Revenue 28,054,091.00$ 28,054,091.00$ 28,054,807.28$ 716.28$ 0.00% OPERATING EXPENSES 30,924,598.00$ 30,788,649.00$ 30,537,911.75$ 250,737.25$ 0.81%Fav. Salaries and Fringe Benefits $1,133,941 due to turnover, underfilled and vacant positions. Partially offset by unfav. Maintenance Supplies ($456,415), Equipment ($285,000), Custodial Supplies ($89,114) and Ground Supplies ($51,175) due to increase in demand for critical repair work needs, contractor price increases, and aging infrastructure. BUDGETED EQUITY ADJUSTMENTS -$ -$ -$ -$ 0.00% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (2,870,507.00)$ (2,734,558.00)$ (2,483,104.47)$ 251,453.53$ NON-OPERATING REVENUE 140,000.00$ 140,000.00$ 180,856.77$ 40,856.77$ 29.18% TRANSFERS IN -$ 8,306.00$ -$ (8,306.00)$ 0.00% TRANSFERS OUT -$ -$ (52,843.00)$ (52,843.00)$ 0.00%Unfav. due to vehicle equipment upgrades. NET REVENUES OVER(UNDER) EXPENSES*(2,730,507.00)$ (2,586,252.00)$ (2,355,090.70)$ 231,161.30$ TOTAL NET POSITION - BEGINNING 8,635,092.51$ TOTAL NET POSITION - ENDING 6,280,001.81$ *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. COUNTY OF OAKLAND 63 FY 2023 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET Actual FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() OPERATING REVENUES: Outside 2,585,225.00$ 2,585,225.00$ 5,099,535.93$ 2,514,310.93$ 97.26%-Fav. Enhanced Access Fees $2,617,525, Sale of Equipment $187,510 and Outside Agencies $7,270 due to higher than anticipated usage. Offset by unfavorable Managed Print Services ($230,973), Deferred Land File Tax ($55,000), Reimb Equalization Services ($11,522) and Ext-Other Revenue ($500) due to reduction in external customer requests. Inside 34,561,125.00 34,952,356.00 36,800,856.41 1,848,500.41 5.29%-Fav. OC Depts Operations & Non Governmental Operations $2,360,621 offset by unfav. OC Depts Development Support & Non Governmental Development ($374,926) due to rates remaining at prior year levels and limited resources available to complete development due to vacancies. Also favorable Equipment Rental $48,778 due to rebills to departments for maintenance charges on IT Office Equipment items and FOIA Fees $14,287 and County Auction $1,618 . Offset by unfav. CLEMIS Operations ($201,878) due to actuals lower than anticipated. TOTAL OPERATING REVENUE 37,146,350.00$ 37,537,581.00$ 41,900,392.34$ 4,362,811.34$ 11.62% OPERATING EXPENSES 54,609,499.00 55,987,978.00 48,542,263.45 7,445,714.55 13.30%-Fav. Depreciation $6,593,289 based on depreciation schedule; Salaries and Fringes $2,083,462 due to vacanies; Contracted Services $2,638,199 due to less than anticipated costs; Exp Equipment $1,677,795 for equip replacement; Internal Services $197,824 is primarily due to fav. Insurance Fund; Printing $65,000, Travel $57,175, Data Processing Supplies $20,000, Personal Mileage $8,288, Membership Dues $7,053, Garbage & Rubbish Disposal $5,623, Supplies $3,660 and Auction $1,153 due to usage. Offset by unfav. Professional Services ($2,152,035) due to projects previously approved in prior year; Software Maintenance ($2,077,049) due to timing of software support; Charge Card Fees ($551,675) and Bank Charges ($16,003) for credit card activity; Parts and Accessories ($421,142) and Communications ($237,605) due to higher than anticipated costs; Indirect Costs ($8,797); Equipment Maintenance ($335,888) due to lower than anticipated hardware maintenance costs and Maintenance Contracts ($112,613) due to increased activity. .NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (17,463,149.00)$ (18,450,397.00)$ (6,641,871.11)$ 11,808,525.89$ -64.00% NON-OPERATING REVENUE 70,500.00$ 70,500.00$ 82,646.15$ 12,146.15$ 17.23%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 7,921,944.00$ 9,033,989.00$ 9,033,989.00$ -$ 0.00% TRANSFERS (OUT)-$ -$ -$ -$ 0.00% CAPITAL CONTRIBUTION -$ -$ -$ -$ 0.00 NET REV OVER(UNDER) EXP*(9,470,705.00)$ (9,345,908.00)$ 2,474,764.04$ 11,820,672.04$ TOTAL NET POSITION - BEGINNING 41,994,440.00$ TOTAL NET POSITION - ENDING 44,469,204.04$ *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. Information Technology - Operations (63600) 64 FY 2023 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET Actual FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() OPERATING REVENUES: Outside 12,000.00$ 12,000.00$ 5,460.00$ (6,540.00)$ -54.50%Unfav. Sale of Phone External due to decreased usage of land lines. Inside 3,595,361.00 3,595,361.00 4,139,053.32$ 543,692.32$ 15.12%Fav. Sale of Phone due to cell phone usage. TOTAL OPERATING REVENUE 3,607,361.00$ 3,607,361.00$ 4,144,513.32$ 537,152.32$ 14.89% OPERATING EXPENSES 3,601,223.00$ 3,601,223.00$ 4,204,519.43$ (603,296.43)$ -16.75%Unfav. Communications ($1,617,509) and Maintenance Equipment (185,912) due to higher than anticipated cost; Internal Services ($60,960) primarily due to Info Tech Operations ($14,873) and Telephone ($47,157) and Membership Dues ($767) based on actual usage; Indirect Cost ($60,772) due to actual charges being developed after budget finalization. Partially offset by fav. Contracted Services $989,444 and Equipment Repairs and Maintenance $1,088 due to less than anticipated activity; Depreciation $200,000 based on depreciation schedule;; Expendable Equipment $55,504 for equipment replacement; Sublet Repairs $29,480 due to lower than anticipated repair volume; Professional Services $7,868; Tower Charges $14,000 due to decreased pager usage; Voicemail $16,000 and Travel $5,200 based on usage; Software Maintenance $1,703 due to lower maintenance rates; Fav. Salaries & Fringes $2,239 due to less than anticipated overtime. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 6,138.00$ 6,138.00$ (60,006.11)$ (66,144.11)$ NON-OPERATING REVENUE 30,000.00$ 30,000.00$ 26,253.21$ (3,746.79)$ -12.49%Unfav. Interest Income due to less than anticipated level of cash available for investments. TRANSFERS IN -$ -$ -$ -$ 0.00% CAPITAL CONTRIBUTION -$ -$ -$ -$ 0.00% TRANSFERS (OUT)-$ -$ -$ -$ 0.00% NET REV OVER(UNDER) EXP*36,138.00$ 36,138.00$ (33,752.90)$ (69,890.90)$ TOTAL NET POSITION - BEGINNING 2,119,432.74$ TOTAL NET POSITION - ENDING 2,085,679.84$ *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. Information Technology - Telephone Communications (67500) 65 FY 2023 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET Actual FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() Information Technology - CLEMIS (53500) OPERATING REVENUES: Outside 5,250,130.00$ 5,250,130.00$ 5,281,687.99$ 31,557.99$ 0.60%Fav. In-Car Terminals (External) $48,412 for fleet of CLEMIS agencies; Access Fees Non Oakland $41,089 offset by unfav. Access Fees Oakland ($47,689) due to updated law enforcement Full Time Equivalent count used for billing. Also fav. CLEMIS Crash $44,003, Rebilled Charges $72,850 and CLEMIS Citation $719 due to increased usage by Oakland and non-Oakland agencies. Partially offset by unfav. Maintenance Contracts ($124,663) due to lower than anticipated activity; Parts and Accessories ($910), Crime Mapping ($1,216), Productive Labor ($200) and CLEMIS Parking ($838) due to decreased activity. Inside 1,776,737.00 1,782,936.00 1,556,454.09 (226,481.91)$ -12.70%Unfav. Service Fees ($185,145) and Reimb General ($32,566) based on actuals for CLEMIS staff supporting Sheriff project; In-Car Terminal ($11,437) due to participation count higher than budget projection. Offet by fav. OC Depts Operations $1,545 due to participation based on anticipated CLEMIS staff resources supporting Sheriff projects and FOIA Fees $1,121. TOTAL OPERATING REVENUE 7,026,867.00$ 7,033,066.00$ 6,838,142.08$ (194,923.92)$ -2.77% OPERATING EXPENSES 12,538,963.00$ 12,462,953.00$ 10,746,635.96$ 1,716,317.04$ 13.77%Fav. Depreciation $1,487,613 based on depreciation schedule; Salaries and Fringes $699,924 due to vacanies; Internal Services $118,019 primarily due to IT Development; Expendable Equipment $147,251 and Communications $56,794 due to lower than anticipated actual costs; Equipment Maintenance $3,913 due to lower than anticipated hardware maintenance costs; Parts and Accessories $13,961,Travel and Conference $10,091, Training $5,013, Personal Mileage $2,936, Workshops & Meeting $1,173, Supplies $4,517 and Periodicals Books $1,200 due to usage; Indirect Cost $17,478. Offset by unfav. Software Rental ($162,016 and Small Tools ($468) due to decreased costs; Professional Services ($512,308) and Contracted Services ($83,750) due to higher than anticipated contractual costs for staffing services. Also, unfav. Software Maintenance ($60,303) due to timing of software support; Rebillable Services ($19,092) based on actual connectivity costs to Tier 2.5 and Charge Card Fees ($15,631) for increased credit card activity. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (5,512,096.00)$ (5,429,887.00)$ (3,908,493.88)$ 1,521,393.12$ NON-OPERATING REVENUE 35,000.00$ 35,000.00$ 42,627.72$ 7,627.72$ 21.79%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 1,644,186.00$ 1,644,186.00$ 1,644,186.00$ -$ 0.00% TRANSFERS (OUT)-$ (76,010.00)$ -$ 76,010.00$ 0.00% CAPITAL CONTRIBUTION -$ -$ -$ -$ 0.00% NET REV OVER(UNDER) EXP*(3,832,910.00)$ (3,826,711.00)$ (2,221,680.16)1,605,030.84$ TOTAL NET POSITION - BEGINNING 9,486,108.00 TOTAL NET POSITION - ENDING 7,264,427.84 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. 66 FY 2023 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET Actual FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() OPERATING REVENUES: Outside 9,265,600.00$ 9,265,937.00$ 9,765,940.75$ 500,003.75$ 5.40%Fav. E911 Surcharge $431,604 due to increased volume of users/receipt of 911 surcharge.; Antenna Site Mgmt. $61,427 due to updates in rental contracts and Outside Agency Revenue $6,971due to lower non-emergency agencies than anticipated. Inside 491,829.00$ 491,829.00$ 333,865.21$ (157,963.79)$ -32.12%Unfav. Parts and Accessories ($100,622), Leased Equipment ($47,256) and Productive Labor ($10,084) due to lower than anticpated reimbursement by participating agencies for equipment replacement. TOTAL OPERATING REVENUE 9,757,429.00$ 9,757,766.00$ 10,099,805.96$ 342,039.96$ 3.51% OPERATING EXPENSES 10,911,243.00$ 11,668,867.00$ 8,498,139.98$ 3,170,727.02$ 27.17%Fav. Depreciation $5,026,733 based on depreciation schedule; Salaries and Fringes $304,307 dued to vacanies; Professional Services $392,725 due to decreased costs; Communications $156,125 for connectivity costs for cell tower sites used for coverage enhancements of the Radio system; Travel and Conference $22,412 and Training $73,500 due to less travel to conferences; Internal Services $81,635 primarily due to Info Tech CLEMIS; Equipment Maintenance $48,342 due to maintenance costs; Interest Expense $43,737; Electrical Service $22,311, Personal Mileage $3,500 and Supplies $5,077 due to lower than anticipated usage. Partially offset unfav. Exp Equipment ($2,308,588) for equipment replacement; Tower Charges ($237,282); Software Support Maintenance ($188,470) due to timing of Emergency Services lP Network Project; Indirect Costs ($12,512), Parts and Accessories ($231,622), Special Projects ($2,800) and Freight Express ($1,089) due to usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (1,153,814.00)$ (1,911,101.00)$ 1,601,665.98$ 3,512,766.98$ NON-OPERATING REVENUE 100,000.00$ 100,000.00$ 267,431.58$ 167,431.58$ 167.43%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 24,000.00$ 781,624.00$ 697,614.00$ (84,010.00)$ 0.00% TRANSFERS (OUT)(286,000.00)$ (286,000.00)$ (286,000.00)$ -$ 0.00% NET REV OVER(UNDER) EXP*(1,315,814.00)$ (1,315,477.00)$ 2,280,711.56$ 3,596,188.56$ TOTAL NET POSITION - BEGINNING 47,951,134.00$ TOTAL NET POSITION - ENDING 50,231,845.56$ 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. Information Technology - Radio Communications (53600) 67 FY 2023 YEAR END REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2023 VARIANCE BUDGET BUDGET Actual FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() Fire Records Management ( 53100) OPERATING REVENUES: Outside 346,295.00$ 346,295.00$ 340,032.00$ (6,263.00)$ -1.81%Unfav. primarily due to Participation Fee Revenue. . TOTAL OPERATING REVENUES 346,295.00$ 346,295.00$ 340,032.00$ (6,263.00)$ -1.81% OPERATING EXPENSES 1,107,597.00$ 1,107,597.00$ 996,556.93$ 111,040.07$ 10.03%Fav.Salaries and Fringes $86,333 due to vacanies; Depreciation $263,651 based on depreciation schedule; Expendable Equipment $7,000 due to the timing of equipment purchases made by tech support for maintaining the system; Printing $1,000 and Travel $4,000 due to less than anticipated use and Equipment Maintenance $1,000 due to lower than anticipated maintenance cost. Partially offset by ubfav. Internal Services ($239,818) primarily due to IT Development; Professional Services ($10,001) due to increased activity; Indirect Costs ($1,816) and Software Maintenance ($308). NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (761,302.00)$ (761,302.00)$ (656,524.93)$ 104,777.07$ NON-OPERATING REVENUE 3,000.00$ 3,000.00$ 9,045.13$ 6,045.13$ 201.50%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 504,611.00$ 504,611.00$ 510,339.00$ 5,728.00$ 1.14% TRANSFERS (OUT)-$ -$ -$ - 0.00% CAPITAL CONTRIBUTION -$ -$ -$ - 0.00% NET REV OVER(UNDER) EXP*(253,691.00)$ (253,691.00)$ (137,140.80)116,550.20 TOTAL NET POSITION - BEGINNING 1,399,590.62$ TOTAL NET POSITION - ENDING 1,262,449.82$ *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. 68 Department of Public Services Oakland County Children's Village Date:Donor:Cash/Check:Items:Estimated Value: 5/19/2023 OCCVF Lost Voices Project Recital $7,800.00 5/19/2023 P. Binelli Lost Voices Proj Recital (Donation - DFP Marathon)$1,450.00 7/1/2023 OCCVF The Well Program for Residents $300.00 7/3/2023 St. Perpetua Pillow cases $300.00 7/10/2023 Zion Refuge Church Clothes $750.00 7/18/2023 B. Rowells Toiletries $20.00 7/18/2023 OCCVF Basketball League for Resident $125.00 7/20/2023 Sweet Dreams Pillow cases $225.00 7/28/2023 OCCVF Jeans $594.17 7/28/2023 OCCVF Reptarium for Funfest $2,050.00 8/1/2023 OCCVF The Well Program for Residents $300.00 8/1/2023 St. Perpetua Pillow cases $300.00 8/1/2023 OCCVF Dale Carnegie Class for BNS Residents $7,000.00 8/7/2023 A Little Quilt Shop Shirts, Quilt $200.00 8/10/2023 R. Honer Clothes $160.00 8/23/2023 Sweet Dreams Pillow cases $225.00 9/1/2023 OCCVF The Well Program for Residents $300.00 9/1/2023 Sweet Dreams Pillow cases $225.00 9/15/2023 OCCVF Wessen Tennis Club for Resident $188.00 9/17/2023 OCCVF Food Invoices for Funfest Meal $2,066.68 9/17/2023 OCCVF 9/19/2023 Kiwanis Club Toiletries $500.00 9/20/2023 Brightmoor Church Toiletries $300.00 9/21/2023 OCCVF Metro Det Youth Club for Resident $50.00 9/22/2023 K. Kay Stuffed Animals $40.00 9/26/2023 OCCVF Management Workshop for BNS Residents $1,200.00 9/29/2023 St. Mary of The Hills Shoes, Toiletries $10.00 Total:$26,678.85 Donation Tracking : Donation Period July 2023 to September 2023 69 Date Rcpt #Fee Paid Type 10/9/2022 5097018 20.00$ General Contribution 11/4/2022 5120793 2,000.00$ Memorial Bench 11/4/2022 5120802 2,000.00$ Memorial Bench 11/4/2022 5120198 2,000.00$ Memorial Bench 11/20/2022 5124964 40.00$ General Contribution 11/21/2022 5124978 1,000.00$ Bench Plaque 11/21/2022 5124983 1,000.00$ Bench Plaque 12/2/2022 5126372 1.00$ General Contribution 12/7/2022 5126952 2.00$ General Contribution 12/12/2022 5127608 250.00$ Sensory Garden 1/3/2023 5129470 1,000.00$ Bench Plaque 1/3/2023 5129484 1.00$ General Contribution 2/13/2023 5135898 1,000.00$ Bench Plaque 2/14/2023 5136133 20.00$ General Contribution 2/23/2023 5137082 8.00$ General Contribution 3/10/2023 5138457 10.00$ General Contribution 4/5/2023 5145079 50.00$ General Contribution 4/15/2023 5159597 25.00$ General Contribution 4/21/2023 5164534 2,010.00$ Memorial Bench 4/22/2023 5165450 10.00$ General Contribution 4/22/2023 5165457 40.00$ General Contribution 4/25/2023 5167552 40.00$ General Contribution 4/26/2023 5168129 10.00$ General Contribution 5/9/2023 5186880 10.50$ General Contribution 5/11/2023 5190304 1.00$ General Contribution 5/13/2023 5195546 10.00$ General Contribution 5/17/2023 5203597 145.00$ Bench Plaque 6/10/2023 5271166 20.00$ General Contribution 6/17/2023 5290873 10.00$ General Contribution 6/22/2023 5312200 2.00$ General Contribution 7/13/2023 5438863 1.00$ General Contribution 7/31/2023 5538350 2,000.00$ Memorial Bench 7/31/2023 5538313 1,000.00$ Bench Plaque 8/8/2023 5574400 2,000.00$ Memorial Bench 8/26/2023 6013095 5.00$ General Contribution 8/28/2023 6191970 2,000.00$ Memorial Bench 9/24/2023 8282531 17.00$ General Contribution 19,758.50$ FY2023 Total Parks and Rec. Contributions FY2024 70 Receipt Number Amount Journal Number 7/1/2023 Colin Schaeffer 101378 $0.80 CS014997 7/1/2023 Hannah Wyatt 101381 $0.80 CS014997 7/2/2023 Maureen Wrubel 101371 $0.45 CS014997 7/2/2023 Jennifer Hughes 101384 $5.00 CS014997 7/2/2023 D Cameron Wisler 101386 $0.80 CS014997 7/3/2023 Matt Klaver 101400 $0.35 CS014997 7/3/2023 Samantha Bost 101423 $0.80 CS014997 7/3/2023 Devin Frosheiser 101425 $0.45 CS014997 7/3/2023 Chase Lowder 101427 $5.00 CS014997 7/3/2023 Kenneth Wymer 101430 $382.00 JE015193 7/3/2023 Gary Gold 101486 $5.00 CS014997 7/3/2023 Michelle Keilen 101495 $20.00 CS014997 7/4/2023 Tamika Williams 101488 $10.00 CS014997 7/5/2023 Natalia Garcia 101500 $5.00 CS014997 7/5/2023 Benjamin Ma 101509 $0.45 CS014997 7/5/2023 stacy Bommarito 101510 $0.45 CS014997 7/5/2023 Stephanie Roth 101511 $5.00 CS014997 7/5/2023 Jeffrey Belcher 101516 $5.00 CS014997 7/5/2023 Arun Kumar 101523 $0.35 CS014997 7/5/2023 Courtney Mason 101524 $5.00 CS014997 7/6/2023 Deborah Campbell 101532 $5.00 CS014997 7/6/2023 Terri Bendes 101552 $20.00 CS014997 7/6/2023 Raney Reetz 101570 $0.80 CS014997 7/6/2023 Adina Schneeweis 101571 $3.00 CS014997 7/7/2023 Michael Filhart 101580 $3.35 CS014997 7/7/2023 Elizabeth Soncrainte 101607 $100.00 JE015372 7/7/2023 Stephanie Fox 101622 $0.35 CS014997 7/8/2023 Javier Morales 101662 $5.00 CS014997 7/9/2023 Amy McCarty 101645 $75.00 CS014997 7/10/2023 Debbie Lucas 101647 $30.00 JE015519 7/10/2023 Judith Nechal 101648 $25.00 JE015519 OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 71 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 7/10/2023 Alfred Demailo 101651 $100.00 JE015519 7/10/2023 Mark Mudd 101654 $5.00 JE015519 7/10/2023 Deborah Felschow 101656 $50.00 JE015519 7/10/2023 Donation box 101658 $16.14 JE015519 7/10/2023 Kayla Varicalli 101687 $0.80 CS014997 7/10/2023 Travis Corey 101722 $0.35 CS014997 7/10/2023 Lynne Donchez 101728 $20.00 CS014997 7/10/2023 Don Thoreson 101730 $10.00 CS014997 7/10/2023 Don Thoreson 101738 $10.00 CS014997 7/10/2023 Joanne Causley 101739 $10.00 CS014997 7/10/2023 Sarah Belluni 101749 $5.00 CS014997 7/10/2023 Meaghan Mulvihill 101750 $0.35 CS014997 7/10/2023 Rosanne Beck 101760 $5.00 CS014997 7/10/2023 Shaquila Davis 101763 $0.60 CS014997 7/11/2023 Carrie Schmidt 101764 $0.35 CS014997 7/11/2023 Steven Sebes 101767 $0.80 CS014997 7/11/2023 Steven Sebes 101768 $0.80 CS014997 7/11/2023 Colleen Neal 101787 $10.00 CS014997 7/11/2023 Lauren Smiley 101809 $0.35 CS014997 7/11/2023 Jennifer Klein 101828 $10.00 CS014997 7/11/2023 Elizabeth Van Sicklen 101829 $5.00 CS014997 7/11/2023 Valerie Rzepka 101830 $5.00 CS014997 7/11/2023 Thomas Holly 101836 $10.00 CS014997 7/12/2023 Gregory Stafford 101844 $0.35 CS014997 7/12/2023 Alejansro Guevara 101859 $105.00 JE015617 7/12/2023 Christina Brauze 101863 $0.80 CS014997 7/12/2023 Donation box 101869 $92.25 JE015616 7/12/2023 Brandon Turner 101888 $5.00 CS014997 7/12/2023 Jaimie Lacourciere 101889 $0.35 CS014997 7/12/2023 Albert Jones 101890 $0.80 CS014997 7/12/2023 Paul Monacelli 101892 $5.00 CS014997 72 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 7/12/2023 Nancy Slifco 101972 $20.00 CS014997 7/13/2023 Katie Grant 101899 $0.80 CS014997 7/13/2023 Leslee Statfield 101931 $25.00 JE015617 7/13/2023 Charles Tadavich 101934 $5.00 CS014997 7/13/2023 Linda Caraway 101936 $0.80 CS014997 7/13/2023 Jennifer Moran 101942 $20.00 JE015616 7/13/2023 Megan LaFave 101950 $5.00 CS014997 7/13/2023 Madelyn Summer 101951 $5.00 JE015616 7/13/2023 Mark Eriksen 101955 $0.80 CS014997 7/13/2023 Wilson West 101959 $5.00 JE015616 7/13/2023 Brigette Noel 101968 $0.45 CS014997 7/14/2023 Jennifer Wloch 101973 $0.35 CS015396 7/14/2023 David Fiedler 101980 $5.00 CS015396 7/14/2023 David Fiedler 101981 $0.63 CS015396 7/14/2023 Joshua DeAatherage 101991 $0.80 CS015396 7/14/2023 Heidi Boyer 101996 $5.00 JE015616 7/14/2023 Heidi Boyer 101997 $20.00 JE015616 7/14/2023 Ingrid Hansen 102014 $100.00 JE015616 7/14/2023 Joann Ruszala 102022 $100.00 JE015689 7/14/2023 James Capoccia 102039 $5.00 CS015396 7/14/2023 Jennifer Steinke 102047 $0.80 CS015396 7/14/2023 Tena Richie 102048 $10.00 CS015396 7/14/2023 Nathan Kratz 102049 $0.60 CS015396 7/16/2023 Rylie Hodges 102038 $0.80 CS015396 7/16/2023 Kristin Lewelling 102060 $0.80 CS015396 7/16/2023 Andrea McManamon 102061 $5.00 CS015396 7/17/2023 Stefanie Kunzelman 102062 $5.00 CS015396 7/17/2023 Emma Menard 102069 $0.35 CS015396 7/17/2023 Brian McClue 102079 $0.80 CS015396 7/17/2023 Alec Gaboury 102086 $0.80 CS015396 7/17/2023 Virginia Darke 102090 $5.00 CS015396 73 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 7/17/2023 Sandra Smith 102095 $100.00 JE015689 7/17/2023 Kathleen Banfield 102121 $10.00 CS015396 7/17/2023 Colleen Lanrith 102122 $5.00 CS015396 7/17/2023 Jessica Dickerson 102124 $0.80 CS015396 7/17/2023 Shelley Hakala 102215 $20.00 CS015396 7/18/2023 Billie Newland 102151 $10.00 JE015859 7/18/2023 Chelsea Parrott 102158 $0.45 CS015396 7/18/2023 Kristyn Churches 102181 $0.80 CS015396 7/18/2023 Jadyn Coleman 102183 $0.35 CS015396 7/18/2023 Glenn Bishop 102205 $20.00 CS015396 7/18/2023 Carol Orzel 102206 $0.80 CS015396 7/18/2023 Carol Orzel 102207 $0.80 CS015396 7/18/2023 Bhuvan Belevatta Ramesh 102235 $0.80 CS015396 7/19/2023 Carly Johnson 102248 $5.00 CS015396 7/19/2023 Grato Family Foundation 102264 $2,500.00 JE015859 7/19/2023 Linda Nybo 102268 $0.63 CS015396 7/19/2023 Christina Sylvester 102281 $5.00 CS015396 7/19/2023 Hannah Bailey 102289 $0.80 CS015396 7/19/2023 Kripa Paudel 102677 $5.00 CS015396 7/20/2023 Jennifer Utecht 102300 $0.35 CS015396 7/20/2023 Tara Stewart 102303 $0.80 CS015396 7/20/2023 Martha Patton 102304 $0.80 CS015396 7/20/2023 Martha Patton 102305 $0.80 CS015396 7/20/2023 Sara Callender 102311 $0.80 CS015396 7/20/2023 Kristel Trombley 102326 $7.60 CS015396 7/20/2023 Debbie Taylor 102356 $0.70 CS015396 7/20/2023 Souvik Maiti 102359 $3.35 CS015396 7/20/2023 Ben Gonek 102362 $500.00 CS015396 7/21/2023 Kelly Presson 102354 $50.00 CS015396 7/21/2023 Jill Evasic 102376 $20.00 CS015396 7/21/2023 Debora Rankin 102396 $0.80 CS015396 74 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 7/21/2023 Timothy Mackin 102399 $20.00 CS015396 7/21/2023 Timothy Mackin 102400 $20.00 CS015396 7/21/2023 Rachele Allison 102432 $0.80 CS015396 7/21/2023 Amber Merrill 102434 $5.00 CS015396 7/22/2023 Mallory Hunt 102451 $0.80 CS015396 7/22/2023 Richard Bloned 102453 $20.00 CS015396 7/22/2023 Katie Parish 102454 $0.45 CS015396 7/23/2023 Annie Knight 102444 $50.00 CS015396 7/24/2023 Minh Cruz 102477 $425.00 CS015396 7/24/2023 Claudia Hahn 102480 $100.00 JE016064 7/24/2023 Andrea Berstein 102485 $25.00 JE016064 7/24/2023 John Little 102491 $5.00 JE016064 7/24/2023 Sarita Nair 102494 $0.80 CS015396 7/24/2023 Dana Hanson 102497 $0.80 CS015396 7/24/2023 Donald Hastings 102499 $2.00 CS015396 7/24/2023 Leze Kjonaj 102513 $20.00 JE016064 7/24/2023 Joshua Dodson 102528 $8.80 CS015396 7/24/2023 Mandie Raymond 102531 $35.00 JE016065 7/24/2023 Linda Moore 102532 $0.80 CS015396 7/25/2023 Ryan Parker 102573 $0.80 CS015396 7/25/2023 Amanda Stewart 102593 $0.80 CS015396 7/25/2023 Rachel Lock 102605 $0.80 CS015396 7/25/2023 Hannah Blankenship 102618 $1.00 CS015396 7/25/2023 Kelly Bowler 102626 $5.00 CS015396 7/25/2023 Chris Stone 102637 $5.00 CS015396 7/25/2023 Andrea Vozel 102655 $5.00 CS015396 7/25/2023 William Arce 102667 $10.00 CS015396 7/25/2023 Angela Benner 102668 $0.80 CS015396 7/25/2023 Jeff Schmitz 102676 $0.35 CS015396 7/25/2023 Julianne Durany 102682 $0.80 CS015396 7/25/2023 Shandal St Amour 102689 $5.00 CS015396 75 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 7/26/2023 Michigan Financial 102696 $140.00 JE016208 7/26/2023 Tammy Molencupp 102703 $20.00 CS015949 7/26/2023 Alexandra Hawk 102711 $5.00 CS015949 7/26/2023 Sarah Lazorka 102718 $5.00 CS015949 7/26/2023 Kristin Lewelling 102751 $0.80 CS015949 7/26/2023 Kerry Mendez 102755 $5.00 CS015949 7/26/2023 Lindsay Hanzel 102760 $10.00 CS015949 7/26/2023 Gretchen Cunningham 102762 $10.00 CS015949 7/26/2023 Hanna Paquette 102764 $0.35 CS015949 7/26/2023 Hanna Paquette 102765 $0.80 CS015949 7/26/2023 Danielle McBride 102773 $20.00 CS015949 7/27/2023 Sally Bellanger 102787 $10.00 JE016209 7/27/2023 Kati Lauwers 102789 $1.00 CS015949 7/27/2023 Aundreana Allen 102792 $0.80 CS015949 7/27/2023 Wheeler Paige 102793 $0.35 CS015949 7/27/2023 Ava Morey 102798 $75.00 JE016208 7/27/2023 Debra Brown 102804 $72.00 JE016208 7/27/2023 Joeseph Bastianbili 102817 $20.00 JE016208 7/27/2023 Wheeler Paige 102823 $0.35 CS015949 7/27/2023 Rochelle Irons 102835 $0.80 CS015949 7/27/2023 Ashley Bray 102837 $0.80 CS015949 7/27/2023 Zachar Wagner 102843 $3.35 CS015949 7/27/2023 Lateafa Trovillo 102852 $5.00 CS015949 7/28/2023 Marcie Goldsmith-Bensman 102856 $0.80 CS015949 7/28/2023 Dean Connelly 102860 $5.00 CS015949 7/28/2023 Logistics Gxo 102869 $250.00 JE016209 7/28/2023 Michael Coetzee 102876 $50.00 CS015949 7/28/2023 Danielle Wagner 102891 $100.00 JE016209 7/28/2023 Kristie Kaufman 102892 $0.80 CS015949 7/28/2023 Kristie Kaufman 102893 $0.80 CS015949 7/28/2023 Oliver Klein 102896 $5.00 CS015949 76 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 7/28/2023 Jenifer VanDoorn 102934 $0.80 CS015949 7/28/2023 Catherine Coronado 102943 $5.00 CS015949 7/29/2023 Osama Alian 102932 $5.00 CS015949 7/29/2023 Cathy Green 102951 $0.80 CS015949 7/29/2023 Chad Parks 102960 $5.00 CS015949 7/31/2023 Zainab Jafar 103042 $100.00 JE016310 7/31/2023 Emma Wiest 103061 $5.00 CS015949 $6,548.10July 2023 Total 77 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 8/1/2023 Mark Mudd 103065 $5.00 JE016310 8/1/2023 North American Lighting 103066 $50.50 JE016310 8/1/2023 Denise Palacios 103082 $5.00 CS016276 8/1/2023 Lauren Gasparotto 103084 $0.80 CS016276 8/1/2023 Bonnie Insana 103099 $5.00 CS016276 8/1/2023 Jacklynn Paten 103133 $0.80 CS016276 8/1/2023 Jacklynn Paten 103134 $0.80 CS016276 8/2/2023 Randi Verbruggen 103163 $0.45 CS016276 8/2/2023 Austin Imsande 103177 $3.35 CS016276 8/2/2023 Nethaniel Barnstable 103188 $100.00 JE016449 8/2/2023 Ashley Lawrence 103202 $0.45 CS016276 8/2/2023 Kevin Shafto 103204 $5.00 CS016276 8/2/2023 Kerry Rancour 103234 $0.45 CS016276 8/3/2023 Myrna Fletcher 103220 $100.00 JE016449 8/3/2023 Bailey Castiglione 103245 $35.00 JE016450 8/3/2023 Kary Hodge 103250 $130.00 JE016449 8/3/2023 Sara Nivala 103254 $0.80 CS016276 8/3/2023 Carmen LaFernier 103272 $0.35 CS016276 8/3/2023 Alexis Farrell 103298 $0.80 CS016276 8/3/2023 Ronnie Brewster 103337 $5.00 CS016276 8/4/2023 James Ehehalt 103274 $10.00 CS016276 8/4/2023 Judy Levine 103279 $25.00 JE016450 8/4/2023 James Ales 103284 $50.00 JE016449 8/4/2023 Alison Moceri 103287 $10.00 CS016276 8/4/2023 Debra Grace 103293 $10.00 CS016276 8/4/2023 Stacy Parkin 103300 $20.00 CS016276 8/4/2023 Ashley Waller 103343 $0.35 CS016276 8/4/2023 Abbey Burlett 103350 $0.80 CS016276 8/5/2023 Jose Leal Rubalcava 103339 $0.80 CS016276 8/5/2023 Pam Weaver 103357 $5.00 CS016276 8/6/2023 Chris Sterritt 103367 $5.00 CS016276 78 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 8/6/2023 Jennifer Willis 103368 $20.00 CS016276 8/6/2023 Vicki Pierdon 103370 $5.00 CS016276 8/6/2023 Colten Chrisman 103372 $5.00 CS016276 8/6/2023 Allison Gorman 103374 $10.00 CS016276 8/6/2023 Allison Gorman 103375 $5.00 CS016276 8/6/2023 Kathryn Tironi 103378 $0.35 CS016276 8/6/2023 Rachel Wahl 103379 $0.35 CS016276 8/6/2023 Karen Bellamy 103384 $0.45 CS016276 8/6/2023 Karen Bellamy 103385 $0.45 CS016276 8/7/2023 Nicole D'Avignon 103402 $0.35 CS016276 8/7/2023 Mandy Johns 103408 $0.80 CS016276 8/7/2023 Ahmad Naeem 103419 $0.35 CS016276 8/7/2023 Kelsey Wargo 103446 $0.80 CS016276 8/7/2023 Kelsey Wargo 103447 $0.80 CS016276 8/7/2023 Mikayla Benbow 103491 $0.35 CS016276 8/8/2023 Alfred Demailo 103455 $100.00 JE016584 8/8/2023 Thomas Golden 103456 $100.00 JE016584 8/8/2023 Susan Schreier 103475 $5.00 CS016276 8/8/2023 Susan Schreier 103476 $5.00 CS016276 8/8/2023 Vanessa Shepherd 103481 $0.80 CS016276 8/8/2023 Amy Klouski 103482 $50.00 JE016584 8/8/2023 Rana Al-Igoo 103483 $50.00 JE016584 8/8/2023 Madison Misssentzis 103492 $5.00 CS016276 8/8/2023 Cristie Papa 103507 $5.00 CS016276 8/8/2023 Lois Frecura 103509 $5.00 CS016276 8/8/2023 Jennie Shanburn 103517 $0.80 CS016276 8/8/2023 Melissa Herron 103519 $100.00 CS016276 8/8/2023 Yingchunan Yu 103524 $40.00 JE016584 8/8/2023 kevin Kelly 103529 $10.00 CS016276 8/8/2023 Scott Wyrick 103530 $10.00 CS016276 8/9/2023 Megan Ellsworth 103539 $0.80 CS016276 79 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 8/9/2023 Ali Saleh 103540 $10.00 CS016276 8/9/2023 Erin Weisler-Zatorski 103542 $0.35 CS016276 8/9/2023 Jalen Ball 103544 $5.00 CS016276 8/9/2023 See Graul 103567 $5.00 CS016276 8/9/2023 Robin Lori 103578 $5.00 CS016276 8/9/2023 Alyssa Gordon 103595 $0.45 CS016276 8/9/2023 Shane Sandri 103602 $10.00 CS016276 8/10/2023 Rochelle Polidan 103616 $0.80 CS016276 8/10/2023 Courtney Crosby 103661 $0.35 CS016276 8/10/2023 Kathleen Chisholm 103665 $10.00 CS016276 8/11/2023 Nahed DeLibero 103706 $5.00 CS016276 8/11/2023 Ahmed Sarhan 103733 $37.00 JE017012 8/11/2023 Anthony Turkin 103744 $5.00 CS016276 8/12/2023 Heather Galdes 103750 $0.80 CS016276 8/13/2023 Nikki Aluia 103756 $0.80 CS016276 8/14/2023 Eva Hocking 103765 $0.45 CS016276 8/14/2023 Lorri Guigar 103793 $25.00 JE017012 8/14/2023 Sharon Shelton 103797 $60.00 JE017013 8/14/2023 Emily Woelke 103814 $10.00 CS016276 8/14/2023 Michael Potts 103817 $0.35 CS016276 8/14/2023 Andrew Botruff 103821 $0.80 CS016276 8/15/2023 Molly Tilley 103833 $5.00 CS016276 8/15/2023 Betty Jones 103841 $21.00 JE017013 8/15/2023 Deborah Kady 103859 $5.00 CS016276 8/15/2023 Debra Suri 103866 $0.63 CS016276 8/15/2023 Julie Wilcox 103886 $0.80 CS016276 8/15/2023 Kassidy Weeks 103888 $0.80 CS016276 8/15/2023 Cathy Ruble 103894 $5.00 CS016276 8/16/2023 Bobby Brown 103897 $5.00 CS016276 8/16/2023 Nora Wimbrow 103906 $5.00 CS016276 8/16/2023 Rich Byczek 103911 $5.00 CS016276 80 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 8/16/2023 Shannon Bakka 103915 $0.80 CS016276 8/16/2023 Donation Box 103916 $44.00 JE017013 8/16/2023 Paula Irby 103919 $50.00 JE017012 8/17/2023 Marion Salwin 103964 $10.00 CS016276 8/17/2023 Adriana Montanheiro 103966 $0.80 CS016276 8/18/2023 Fred Swarthout 104000 $0.80 CS016276 8/18/2023 Kristen Kittell 104001 $25.00 CS016276 8/18/2023 Dolores Keelin 104003 $0.80 CS016276 8/18/2023 Giacomo Monaco 104004 $0.45 CS016276 8/18/2023 Renee Herbert 104006 $10.00 CS016276 8/18/2023 Sean Adkins 104016 $0.00 CS016276 8/18/2023 Genevieve Koski 104017 $0.80 CS016276 8/18/2023 Genevieve Koski 104018 $0.80 CS016276 8/18/2023 Barb Stamp 104044 $170.00 JE016984 8/18/2023 Myia Blocker 104065 $0.80 CS016276 8/18/2023 Jennifer Russell 104069 $5.00 CS016276 8/18/2023 James Isaacson 104079 $0.45 CS016276 8/19/2023 Stan Langston 104082 $50.00 CS016276 8/20/2023 Grant Hwes 104084 $5.00 CS016276 8/20/2023 Rebecca Willis 104088 $0.80 CS016276 8/20/2023 Myra Manalo 104098 $0.45 CS016669 8/21/2023 Eduardo Gonzalez 104114 $10.00 CS016669 8/21/2023 Sherri Handley 104116 $5.00 CS016669 8/21/2023 Kary Hodge 104125 $20.00 JE016983 8/21/2023 Jeff Iseman 104139 $0.80 CS016669 8/21/2023 Bridget LeFevre 104141 $5.00 CS016669 8/21/2023 Matthew Seng 104186 $0.35 CS016669 8/22/2023 First Congregational Church Of Royal Oak 104145 $3,274.55 JE017104 8/22/2023 Diane Bicoll 104147 $1,400.00 JE017104 8/22/2023 Joseph And Annette Follick 104148 $100.00 JE017104 8/22/2023 Marjorie McNeill 104149 $50.00 JE017104 81 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 8/22/2023 Cynthia Whitfield 104150 $105.00 JE017104 8/22/2023 Randolph Young 104151 $100.00 JE017104 8/22/2023 Barbara And Paul Cook 104152 $20.00 JE017104 8/22/2023 St. Patrick Mission Fund 104153 $50.00 JE017104 8/22/2023 Lois Bumbales 104154 $30.00 JE017104 8/22/2023 Natural Healing Pet Care Plc 104155 $50.00 JE017104 8/22/2023 Dennis Anderson 104161 $50.00 JE017104 8/22/2023 Dennis Anderson 104162 $25.00 JE017104 8/22/2023 John Little 104165 $5.00 JE017104 8/22/2023 Vibe Credit Union 104169 $500.00 JE017104 8/22/2023 Donation Box 104178 $1.56 JE017104 8/22/2023 Derek Brunt 104187 $1.40 CS016669 8/22/2023 Mary Byrd 104201 $5.00 CS016669 8/22/2023 Donation Box 104223 $63.00 JE017105 8/22/2023 Stetson Miller 104232 $0.80 CS016669 8/23/2023 Christopher Nauseda 104241 $100.00 JE017104 8/23/2023 Adriana Hatchard 104282 $10.00 CS016669 8/24/2023 Vicki Andress 104283 $5.00 CS016669 8/24/2023 Sarah Pete 104311 $34.25 JE017105 8/24/2023 Andrew Wybo 104331 $0.80 CS016669 8/25/2023 Yenifer Magual 104344 $131.00 JE017191 8/25/2023 Chris Schowalter 104351 $5.00 CS016669 82 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 8/25/2023 George Krappmann 104379 $10.00 CS016669 8/26/2023 Jonathan Trojan 104383 $5.00 CS016669 8/26/2023 Elizabeth Trimper 104384 $0.35 CS016669 8/26/2023 jaileigh Michael 104389 $0.80 CS016669 8/26/2023 Chad Foxx 104402 $5.00 CS016669 8/27/2023 Jocelyn Lipenholtz 104394 $5.00 CS016669 8/27/2023 Laura Vavrek 104395 $8.80 CS016669 8/27/2023 james White 104396 $5.00 CS016669 8/27/2023 Daniel Morin 104397 $305.00 CS016669 8/27/2023 James Goss 104398 $5.00 CS016669 8/28/2023 Bruce Hanon 104406 $5.00 CS016669 8/28/2023 Jennifer Smith 104412 $0.80 CS016669 8/28/2023 Rubanraj Sekar 104416 $0.80 CS016669 8/28/2023 Tim Saari 104427 $20.00 CS016669 8/28/2023 Bruce Hanon 104428 $5.00 CS016669 8/28/2023 Bruce Hanon 104429 $5.00 CS016669 8/28/2023 Brianne Jones 104433 $5.00 CS016669 8/29/2023 Reggie Jose 104450 $50.00 CS016669 8/29/2023 Andrea Coggins 104497 $150.00 CS016669 8/29/2023 Kristen Ellison 104503 $5.00 CS016669 8/30/2023 Alonso Orea 104522 $50.00 CS016669 8/30/2023 Joseph Cunningham 104548 $5.00 CS016669 8/30/2023 Vince Ferro 104551 $100.00 CS016669 8/30/2023 Leah Franz 104562 $5.00 CS016669 8/31/2023 Melissa Wangler 104578 $0.80 CS016669 8/31/2023 Celia Goldberg 104581 $100.00 JE017435 8/31/2023 Romella Saakian 104630 $0.80 CS016669 $8,762.74August 2023 Total 83 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 9/1/2023 Zach Benekos 104629 $100.00 CS017086 9/1/2023 James Hodge 104648 $0.35 CS017086 9/1/2023 Clayton Davis 104652 $5.00 CS017086 9/1/2023 Brent Engelhardt 104657 $10.00 CS017086 9/3/2023 Carrin Tunney 104638 $10.00 CS017086 9/3/2023 Madison McMath-Johnson 104671 $10.00 CS017086 9/3/2023 Asher Lucas 104703 $0.45 CS017086 9/5/2023 Cheryl L Webster Miller 104683 $50.00 CS017086 9/5/2023 Mary Altenburg 104684 $4.50 JE017558 9/5/2023 Joseph Tarajos 104692 $0.80 CS017086 9/5/2023 Jennifer Daley 104707 $10.00 CS017086 9/5/2023 Julie Wilcox 104712 $0.80 CS017086 9/5/2023 Jim Markwalder 104724 $10.00 CS017086 9/5/2023 Teresa Quinn 104725 $0.35 CS017086 9/5/2023 Teresa Quinn 104726 $0.35 CS017086 9/5/2023 Trevor Stevens 104730 $0.80 CS017086 9/6/2023 Linda Schoff 104739 $100.00 JE017559 9/6/2023 Donation Box 104741 $126.25 JE017558 9/6/2023 Kristina Miller 104745 $30.00 JE017558 9/6/2023 James Junker 104768 $5.00 CS017086 9/6/2023 Lisa Ekanem 104771 $0.80 CS017086 9/7/2023 Analiese Long 104785 $180.00 JE017683 9/7/2023 Holly Holmes 104787 $0.35 CS017086 9/7/2023 William Clatchey 104796 $100.00 JE017682 9/7/2023 Jennifer Lulek 104808 $0.80 CS017086 9/8/2023 Vanessa Cavallini 104814 $10.00 CS017086 9/8/2023 Geoff Daniels 104829 $5.00 CS017086 9/8/2023 Kristy McDonald 104834 $5.00 CS017086 9/8/2023 Robert Wittliff 104837 $0.35 CS017086 9/8/2023 Kristy McDonald 104838 $5.00 CS017086 9/9/2023 Jake Korthals 104917 $0.80 CS017086 84 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 9/9/2023 Kelly Fredal 104918 $0.80 CS017086 9/9/2023 Paul Frank 104919 $0.35 CS017086 9/9/2023 Brooks Hart 104925 $0.80 CS017086 9/9/2023 Holleigh Dolak 104936 $5.00 CS017086 9/10/2023 Laura Foster 104932 $0.35 CS017086 9/10/2023 Nicole Davila 104937 $5.00 CS017086 9/10/2023 Robert Minton 105424 $10.00 CS017086 9/11/2023 Donation Box 104868 $54.00 JE017791 9/11/2023 Sage Vogt 104887 $2.50 JE017791 9/11/2023 Madison Thompson 104894 $32.00 JE017791 9/11/2023 Heather Hartman 104906 $5.00 CS017086 9/11/2023 Taylor Thomas 104942 $5.00 CS017086 9/12/2023 Donald Zimmerman 104955 $25.00 JE017791 9/12/2023 Sandra Steep 104956 $20.00 JE017791 9/12/2023 Alfred Demailo 104961 $100.00 JE017791 9/12/2023 Integra Partners 104962 $160.00 JE017791 9/12/2023 Mark Mudd 104966 $5.00 JE017791 9/12/2023 John Little 104969 $5.00 JE017791 9/12/2023 Patrick Luther 104998 $5.00 CS017086 9/13/2023 Daifuku North American Holding Company 105023 $250.00 JE017948 9/13/2023 Douglas Brown 105026 $50.00 JE017948 9/14/2023 Sue Crowton 105056 $0.35 CS017086 9/14/2023 Dan Turczynski 105063 $0.35 CS017086 9/14/2023 Lenora Lucaj 105074 $280.00 JE017950 9/14/2023 Rachel Lorber 105077 $100.00 JE017950 9/14/2023 Timur Djalalov 105078 $100.00 JE017948 9/15/2023 James Junker 105170 $5.00 CS017603 9/15/2023 Stephanie Bloomingdale 105171 $5.00 CS017603 9/16/2023 Taylor Zuke 105175 $5.00 CS017603 9/16/2023 Kellie Blair 105179 $5.00 CS017603 9/17/2023 Daniel Nagel 105181 $5.00 CS017603 85 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 9/17/2023 Rachel Deyer 105183 $0.80 CS017603 9/17/2023 Katherine Burl 105184 $5.00 CS017603 9/18/2023 Kevin Odell 105125 $24.00 JE018086 9/18/2023 Barbara Jackson 105139 $5.00 CS017603 9/18/2023 Cari Villaluz 105156 $5.00 CS017603 9/18/2023 Leonardo Cortese 105189 $5.00 CS017603 9/18/2023 Joseph Jacob 105191 $10.00 CS017603 9/18/2023 Brandi Mire 105194 $5.00 CS017603 9/18/2023 JessicaPilon 105201 $0.80 CS017603 9/18/2023 Joan Jewell 105202 $10.00 CS017603 9/19/2023 Donation Box 105182 $104.50 JE018086 9/19/2023 Nicole Miller 105198 $10.00 CS017603 9/19/2023 Nicole Miller 105210 $10.00 CS017603 9/19/2023 Alicia Swain 105237 $0.60 CS017603 9/20/2023 James Okelley 105253 $200.00 JE018086 9/20/2023 Daniel Flanders 105261 $50.00 JE018086 9/20/2023 Bonnie Knoppe 105273 $5.00 CS017603 9/21/2023 Jacob McHalpine 105287 $0.45 CS017603 9/21/2023 Audrey Sciortino 105323 $500.00 CS017603 9/22/2023 Jessica Rauen 105326 $20.00 CS017603 9/22/2023 Terri Shoop 105327 $5.00 CS017603 9/22/2023 Terri Shoop 105328 $5.00 CS017603 9/22/2023 Florenc Kulla 105332 $500.00 JE018211 9/22/2023 Kary Hodge 105344 $100.00 JE018210 9/22/2023 Donation Box 105357 $66.00 JE018210 9/24/2023 Jasmine Gray 105382 $0.80 CS017603 9/24/2023 Austin Curtis 105385 $0.45 CS017603 9/25/2023 Lisa Rizak 105403 $10.00 JE018210 9/26/2023 Leticia Peterson 105425 $0.80 CS017603 9/27/2023 Todd Belanger 105482 $5.00 CS017603 9/27/2023 Sydney Maison 105485 $75.00 CS017603 86 Receipt Number Amount Journal Number OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER Restricted Fund (Legacy) Donations - 4th Quarter (July - September) Donations FY 2023 Date of Donation Person Donating 9/27/2023 Tina Bucchi 105494 $385.00 JE018359 9/27/2023 Ben Brandt 105495 $5.60 CS017603 9/27/2023 Kristen Stec 105505 $30.00 CS017603 9/28/2023 Ed Krawczuk 105512 $10.00 CS017603 9/28/2023 Catherine Green 105515 $5.00 CS017603 9/29/2023 Britta Gerdes 105537 $20.00 CS017603 9/29/2023 Sarah Callahan 105541 $150.00 JE018742 9/30/2023 Rebecca Burger 105568 $10.00 CS017603 9/30/2023 Jennifer Bauer 105571 $0.80 CS017603 9/30/2023 Candace Matschikowski 105572 $10.00 CS017603 $4,394.85 $19,705.69Q4 Total September 2023 Total 87 Date Donor Cash/Check Amount Purpose 7/31/2023 Christopher Yousif/New Rebuy N/A 198.00$ 2 Air Compressors for SSRT 7/14/2023 Tyler Soncrainte N/A 315.00$ Kayak, Life Jacket, Paddle and Accessories Total 513.00$ Oakland County Sheriff's Office FY2023 Year End Report (4th Quarter) for Contributions (Donations) (July - September 2023) 88 MONTH CONTRACT ADJUST WRITEOFF BAD DEBT WRITEOFF Total AR July 2023 (2,272.72)(24,171.03)(26,443.75) August 2023 (3,104.67)(12,555.33)(15,660.00) September 2023 (1,912.00)62.00 (1,850.00) Total Write Off (7,289.39)(36,664.36)(43,953.75) Department of Health and Human Services Write-Offs FY 2023 Year End Writeoffs 89 Case Dept.Month Number Written-off 1038080828 2999609 Oakland County Register of Deeds (17.50) 9/30/23 1043138832 3195283 Oakland County Register of Deeds (43.00) 9/30/23 1043154002 3197468 Oakland County Register of Deeds (19.50) 9/30/23 1043729055 3330048 Oakland County Register of Deeds (48.85) 9/30/23 1044067169 3418582 Oakland County Register of Deeds (58.85) 9/30/23 1044521735 3526340 Oakland County Register of Deeds (19.50) 9/30/23 1044766145 3537411 Oakland County Register of Deeds (30.50) 9/30/23 1042809569 3072608 CLEMIS (18.00) 9/30/23 1042895926 3134598 CLEMIS (13.00) 9/30/23 1043336298 3245804 CLEMIS (13.00) 9/30/23 1043584978 3296775 CLEMIS (26.00) 9/30/23 1043856179 3341203 CLEMIS (13.00) 9/30/23 1044600312 3529792 CLEMIS (28.00) 9/30/23 1043670408 3196197 CLEMIS (28.00) 9/30/23 1036029988 2864214 Oakland County Animal Control (34.00) 9/30/23 1043039330 3170858 Oakland County Animal Control (13.00) 9/30/23 (423.70) Total Write-Offs INFORMATION TECHNOLOGY FY 2023 Uncollectible Debt Write-offs July 1, 2023 - Sept 30, 2023 Name (Last, First) OR Product/Item/Service Type Order #Transaction OC BOC Approval Amountlast four digits of credit card #Date Date (if>$1000) 6727 Birth Certificate 7/10/2020 n/a 1768 Birth Certificate 1/14/2021 n/a 3013 Birth Certificate 11/20/2020 n/a 5547 Birth Certificate 2/9/2021 n/a 4006 Birth Certificate 4/1/2021 n/a 7347 Case Search 6/4/2021 n/a 3526 Case Search 6/10/2021 n/a 6551 CLEMIS Crash Report 8/20/2020 n/a 6238 CLEMIS Crash Report 9/26/2020 n/a 8064 CLEMIS Crash Report 12/9/2020 n/a 8697 CLEMIS Crash Report 1/16/2021 n/a 4482 CLEMIS Crash Report 2/12/2021 n/a 8158 CLEMIS Crash Report 6/5/2021 n/a 4644 CLEMIS Crash Report 11/4/2020 n/a 9340 1 YEAR LICENSE 3/14/2020 n/a 5566 1 YEAR LICENSE 10/20/2020 n/a 90