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Home My WebLink AboutResolutions - 2024.09.19 - 41925 AGENDA ITEM: Fiscal Year 2024 Third Quarter Financial Forecast DEPARTMENT: Fiscal Services MEETING: Board of Commissioners DATE: Thursday, September 19, 2024 9:30 AM - Click to View Agenda ITEM SUMMARY SHEET COMMITTEE REPORT TO BOARD Resolution #2024-4473 Motion to receive and file the Fiscal Year 2024 Third Quarter Financial Report. To authorize the acceptance of the grant extensions as noted in Schedule B budget amendments and that the donations be recognized in the Animal Shelter and Pet Adoption Center and Children’s Village Division. The uncollectible debts, as recommended by the Department of Management and Budget and detailed in the attached schedules are authorized to be written off; further, the FY 2024 – FY 2026 Budgets be amended pursuant to the attached Budget Amendments Schedules A and B. ITEM CATEGORY SPONSORED BY Budget Amendment Gwen Markham INTRODUCTION AND BACKGROUND Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget. In accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variances between estimated revenue and projected expenditures, amendments are required. The Fiscal Year (FY) 2024 Third Quarter Financial Forecast Report has identified several variances and budget amendments are recommended as detailed in the attached Schedule A and B budget amendment. Children’s Village Division received donations for the period of April 2024 through June 2024 totaling $19,054.96 of which $5,575 were cash donations. Department of Public Services, Animal Shelter and Pet Adoption Center received donations for the period of April 2024 through June 2024 totaling $11,549.82. Health and Humans Services has requested write-offs totaling $61,820.36 for the period of April 2024 through June 2024 for uncollectible transactions; and BUDGET AMENDMENT REQUIRED: Yes Committee members can contact Barbara Winter, Policy and Fiscal Analysis Supervisor at 248.821.3065 or winterb@oakgov.com or the department contact persons listed for additional information. CONTACT Rana Al-Igoe, Administrator Workforce Development ITEM REVIEW TRACKING Aaron Snover, Board of Commissioners Created/Initiated - 9/19/2024 AGENDA DEADLINE: 09/19/2024 9:30 AM ATTACHMENTS 1. FY 2024 3rd Quarter Forecast Report_Packet updated 9-4-2024 COMMITTEE TRACKING 2024-09-11 Finance - Recommend to Board 2024-09-19 Full Board - Adopt Motioned by: Commissioner Penny Luebs Seconded by: Commissioner Robert Hoffman Yes: David Woodward, Michael Spisz, Michael Gingell, Penny Luebs, Karen Joliat, Christine Long, Robert Hoffman, Philip Weipert, Gwen Markham, Angela Powell, Marcia Gershenson, William Miller III, Yolanda Smith Charles, Charles Cavell, Brendan Johnson, Ann Erickson Gault, Linnie Taylor (17) No: None (0) Abstain: None (0) Absent: Kristen Nelson (1) Passed MISCELLANEOUS RESOLUTION #24XXX BY: Commissioner Gwen Markham, Chairperson, Finance Committee IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2024 THIRD QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS To the Oakland County Board of Commissioners Chairperson, members of the public: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variances between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2024 Third Quarter Financial Forecast Report has identified several variances and budget amendments are recommended as detailed in the attached Schedule A and B budget amendment; and WHEREAS Children’s Village Division received donations for the period of April 2024 through June 2024 totaling $19,054.96 of which $5,575 were cash donations; and WHEREAS Department of Public Services, Animal Shelter and Pet Adoption Center received donations for the period of April 2024 through June 2024 totaling $11,549.82; and WHEREAS Health and Humans Services has requested write-offs totaling $61,820.36 for the period of April 2024 through June 2024 for uncollectible transactions; and NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2024 Third Quarter Financial Report. BE IT FURTHER RESOLVED to authorize the acceptance of the grant extensions as noted in Schedule B budget amendments. BE IT FURTHER RESOLVED that the donations be recognized in the Animal Shelter and Pet Adoption Center and Children’s Village Division. BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of Management and Budget and detailed in the attached schedules are authorized to be written off. BE IT FURTHER RESOLVED that the FY 2024 – FY 2026 Budgets are amended pursuant to Schedules A and B. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. ___________________________________ Commissioner Gwen Markham, District #9 Chairperson, Finance Committee 1 R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC)Program # (PRG)Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment E General Fund Civil/Criminal Division FND10100 CCN3010301 RC631827 PRG121130 630000 Reimb General (125,000.00)$ -$ -$ E General Fund Civil/Criminal Division FND10100 CCN3010301 RC625250 PRG121130 625000 Attorney Fee - Appellate 125,000.00 - - $ - $ - -$ WHEREAS a FY2024 Budget Amendment totaling $125,000 is recommended for Circuit Court's Civil/Criminal Division, reallocating the budget for reimbursement of attorney fees to match actual activity; and R General Fund Grants Family Division FND10101 CCN3010402 RC615571 PRG121240 GRN-1004415 615000 State Operating Grants (175,000.00)$ -$ -$ R General Fund Grants Family Division FND10101 CCN3010402 RC610313 PRG121240 GRN-1004415 610000 Federal Operating Grants 175,000.00 Total Revenues $ - $ - $ - WHEREAS a FY 2024 budget amendment is recommended for the Circuit Court in the amount of $175,000 correcting the revenue category from State to Federal; and E General Fund District Court Administration FND10100 CCN3020301 SC730373 PRG121020 730000 Contractual Services (110,000.00)$ -$ -$ E General Fund District Court Administration FND10100 CCN3020401 SC730373 PRG121020 730000 Contractual Services (110,000.00) - - E General Fund District Court Administration FND10100 CCN3020501 SC730373 PRG121020 730000 Contractual Services (110,000.00) - - E General Fund District Court Administration FND10100 CCN3020301 SC731458 PRG121020 730000 Professional Services 110,000.00 - - E General Fund District Court Administration FND10100 CCN3020401 SC731458 PRG121020 730000 Professional Services 110,000.00 - - E General Fund District Court Administration FND10100 CCN3020501 SC731458 PRG121020 730000 Professional Services 110,000.00 - - Total Expenditures -$ -$ -$ E General Fund Grants Pros. Litigation FND10101 CCN4010201 SC730303 PRG122090 GRN-1003633 730000 Clothing Allowance 250.00$ -$ -$ E General Fund Grants Pros. Litigation FND10101 CCN4010201 SC730339 PRG122090 GRN-1003633 730000 Computer Research Service 11,000.00 E General Fund Grants Pros. Litigation FND10101 CCN4010201 SC730373 PRG122090 GRN-1003633 730000 Contracted Services (188,281.00) - - E General Fund Grants Pros. Litigation FND10101 CCN4010201 SC731458 PRG122090 GRN-1003633 730000 Professional Services 176,853.00 - - E General Fund Grants Pros. Litigation FND10101 CCN4010201 SC732018 PRG122090 GRN-1003633 730000 Travel and Conference 178.00 - - -$ -$ -$ R General Fund Inv. & Forensic Svcs FND10100 CCN4030901 RC695500 PRG116240 BFA21340 695500 Transfers In - Law Enforcement Enhance Lab Fees (42,486.00)$ -$ -$ R General Fund Corrective Services FND10100 CCN4030301 RC695500 PRG112620 BFA21397 695500 Transfers In - Sheriff Booking Fee Training 17,732.00 - - Total Revenue (24,754.00)$ -$ -$ E General Fund Inv. & Forensic Svcs FND10100 CCN4030901 SC750203 PRG116240 750000 Forensic Lab Enhancement (42,486.00)$ -$ -$ E General Fund Corrective Services FND10100 CCN4030301 SC731304 PRG112620 730000 Officers Training (Corrections)17,732.00 - - Total Expenditures (24,754.00)$ -$ -$ E General Fund Patrol Services FND10100 CCN4030601 SC730646 PRG116200 730000 Equipment Maintenance (15,000.00)$ -$ -$ E General Fund Patrol Services FND10100 CCN4030601 SC732060 PRG116200 730000 Uniform Cleaning (2,500.00) - - E General Fund Patrol Services FND10100 CCN4030601 SC750170 PRG116200 750000 Other Expendable Equipment (3,000.00) - - E General Fund Patrol Services FND10100 CCN4030601 SC750210 PRG116200 750000 Gasoline Charges (2,000.00) - - E General Fund Patrol Services FND10100 CCN4030601 SC750294 PRG116200 750000 Material and Supplies 22,500.00 - - Total Expenditures -$ -$ -$ E General Fund Investigative & Forensic Svcs FND10100 CCN4030901 SC730695 PRG110050 730000 Extradition Expense (5,000.00)$ -$ -$ E General Fund Corrective Service Satellite FND10100 CCN4030401 SC731059 PRG113381 730000 Laundry and Cleaning (15,000.00) - - E General Fund Corrective Services FND10100 CCN4030301 SC731059 PRG112620 730000 Laundry and Cleaning (5,000.00) - - E General Fund Patrol Services FND10100 CCN4030601 SC731283 PRG110000 730000 North Oakland Sub-Station (5,000.00) - - E General Fund Sheriff Administration FND10100 CCN4030201 SC731388 PRG112580 730000 Printing (10,000.00) - - E General Fund Corrective Services FND10100 CCN4030301 SC732004 PRG112620 730000 Transportation of Prisoners (5,000.00) - - E General Fund Corrective Services FND10100 CCN4030301 SC750021 PRG112620 750000 Bedding and Linen (40,000.00) - - E General Fund Corrective Services FND10100 CCN4030301 SC750119 PRG112620 750000 Dry Goods and Clothing (20,000.00) - - E General Fund Sheriff Administration FND10100 CCN4030201 SC750399 PRG112580 750000 Office Supplies (10,000.00) - - E General Fund Technology Info & Innovation FND10100 CCN4030801 SC750399 PRG110085 750000 Office Supplies (5,000.00) - - E General Fund Sheriff Inv & Forensic Svcs FND10100 CCN4030901 SC750399 PRG110040 750000 Office Supplies (10,000.00) - - E General Fund Sheriff Administration FND10100 CCN4030201 SC750581 PRG112580 750000 Uniforms 130,000.00 - - Total Expenditures -$ -$ -$ Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "A" DETAIL CIRCUIT COURT - Reallocation of Budget for Attorney Fee Reimbursement Sheriff's Office WHEREAS a FY 2024 budget amendment of $188,281 is recommended for the Prosecutor's Office Oxford School Incident Grant GRN-1003633 to reallocate budgets between expenditure line items to accurately reflect actual spending; and CIRCUIT COURT - Acceptance of the FY2024 Child Parent Legal Representation Grant (Correction) WHEREAS a FY2024 budget amendment totaling $330,000 is recommened for the 52nd District Court to correct the account typos, reallocating budget from Contractual Services to Professional Services; and 52nd DISTRICT COURTS - FY 2024 REQUEST FOR CONTRACT PERSONNEL BUDGETS - Correction for IT Liason Positions in MR. 2023-3298 WHEREAS a FY 2024 budget amendment of $22,500 is recommended for the Sheriff's Office to improve marine safety by increasing the budget for replacement supplies; and Pros. Atty. Litigation - Prosecutor's Office Oxford School Incident Grant GRN-1003633 to reallocate budgets 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 various restricted funds in the amount of $17,732 is being recognized for eligible training costs for corrections officers. Due to the reclassification of some entries, Transfers In exceeded expenditures and is being returned to restricted fund FND21340 in the amount of ($42,486); and WHEREAS a FY 2024 budget amendment of $130,000 is recommended for the Sheriff's Office to reallocate the line-item expenditure budget accounts between cost centers to accommodate the purchase of uniforms; and 3rd QTR Budget Amendments - Sched A and B Schedule A2 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 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "A" DETAIL R General Fund Grants Investigative & Forensic Services FND10101 CCN4030901 RC631869 PRG110060 GRN-1004265 630000 Reimb Salaries $ 9,000.00 $ 9,000.00 $ 9,000.00 Total Revenues 9,000.00$ 9,000.00$ 9,000.00$ E General Fund Grants Investigative & Forensic Services FND10101 CCN4030901 SC712020 PRG110060 GRN-1004265 702000 Overtime 9,000.00$ 9,000.00$ 9,000.00$ Total Expenditures 9,000.00$ 9,000.00$ 9,000.00$ COUNTY EXECUTIVE - DIVERSITY, EQUITY & INCLUSION professional development E General Fund Diversity, Equity and Inclusion FND10100 CCN1010301 SC731818 Special Event Program (24,000.00)$ -$ -$ E General Fund Diversity, Equity and Inclusion FND10100 CCN1010301 SC731941 Training 24,000.00 - - Total Expenditure -$ -$ -$ WHEREAS a budget amendment in the amount of $24,000 is recommended for the Diversity, Equity & Inclusion division of the County Executive to reallocate funding from Special Event Program to Training to support staff professional development; and E General Fund Oakland Troy Airport FND10100 CCN1090502 SC702010 PRG154010 702000 Salaries Regular (679.00)$ (1,961.00)$ (1,961.00)$ E General Fund Oakland Troy Airport FND10100 CCN1090502 SC722790 PRG154010 722000 Social Security (52.00) (150.00) (150.00) E General Fund Oakland Troy Airport FND10100 CCN1090502 SC722770 PRG154010 722000 Retirement (165.00) (475.00) (475.00) E General Fund Oakland Troy Airport FND10100 CCN1090502 SC722810 PRG154010 722000 Disability (10.00) (29.00) (29.00) E General Fund Oakland Troy Airport FND10100 CCN1090502 SC722820 PRG154010 722000 Unemployment - (1.00) (1.00) E General Fund Oakland Troy Airport FND10100 CCN1090502 SC722760 PRG154010 722000 Group Life - - - E General Fund Oakland Troy Airport FND10100 CCN1090502 SC722750 PRG154010 722000 Workers Compensation (6.00) (17.00) (17.00) E General Fund Veterans Service Administration FND10100 CCN1090401 SC702010 PRG132080 702000 Salaries Regular 679.00 1,961.00 1,961.00 E General Fund Veterans Service Administration FND10100 CCN1090401 SC722790 PRG132080 722000 Social Security 52.00 150.00 150.00 E General Fund Veterans Service Administration FND10100 CCN1090401 SC722770 PRG132080 722000 Retirement 165.00 475.00 475.00 E General Fund Veterans Service Administration FND10100 CCN1090401 SC722810 PRG132080 722000 Disability 10.00 29.00 29.00 E General Fund Veterans Service Administration FND10100 CCN1090401 SC722820 PRG132080 722000 Unemployment - 1.00 1.00 E General Fund Veterans Service Administration FND10100 CCN1090401 SC722760 PRG132080 722000 Group Life - - - E General Fund Veterans Service Administration FND10100 CCN1090401 SC722750 PRG132080 722000 Workers Compensation 6.00 17.00 17.00 -$ -$ -$ Medical Examiner Administration - Sofware Upgrade R General Fund Medical Examiner Administration FND10100 CCN1070601 RC630126 PRG132030 630000 Autopsies $ 125,000.00 -$ -$ 125,000.00$ -$ -$ E General Fund Medical Examiner Administration FND10100 CCN1070601 SC760157 PRG132030 760000 Equipment 125,000.00$ -$ -$ 125,000.00$ -$ -$ R General Fund Non-Department FND10100 CCN9010101 RC665882 PRG196030 665882 Planned Use of Balance $ 34,000,000.00 -$ -$ Total Revenue $ 34,000,000.00 -$ -$ E General Fund Health FND10100 CCN1060201 SC702010 PRG133095 702000 Salaries Regular 22,669,110.00$ -$ -$ E General Fund Health FND10100 CCN1060201 SC722900 PRG133095 722000 Fringe Benefit Adjustment 11,330,890.00 - - Total Expenditures $ 34,000,000.00 -$ -$ R General Fund Non-Department FND10101 CCN9010101 RC665882 PRG196030 GRN-1004343 665882 Planned Use of Balance $ (17,000,000.00)-$ -$ Total Revenue (17,000,000.00)$ -$ -$ E General Fund Health FND10101 CCN1060201 SC702010 PRG133095 GRN-1004343 702000 Salaries Regular (11,334,555.00)$ -$ -$ E General Fund Health FND10101 CCN1060201 SC722900 PRG133095 GRN-1004343 722000 Fringe Benefit Adjustment (5,665,445.00) - - Total Expenditures (17,000,000.00)$ -$ -$ WHEREAS a FY 2024 - FY 2026 budget amendment is recommended for the Veterans Service Administration to reallocate costing from Oakland Troy Airport to Veterans Service Administration for MR 2024-4123 - Implementing the Salary Administration Plan 2nd Quarterly Report for FY2024 as it was inadvertently costed in error to the wrong cost center; and HUMAN RESOURCES DEPARTMENT - SALARY ADMINISTRATION PLAN 2nd QUARTERLY REPORT FOR FY 2024 - Costing correction from Oakland Troy Airport to Veterans Service Admins WHEREAS a FY 2024 budget amendment is recommended correcting the entries from the FY 2023 Year End Report (Res. 2023-169) and FY 2024 2nd Quarter Forecast (Res. 2024-4205) as the amendments were duplicates and made in error to the salaries and fringe benefit line items; and WHEREAS a FY 2024 budget amendment is recommended correcting the entries from the FY 2023 Year End Report (Res. 2023-169) as the entries were made in error; and HEALTH - APPROPRIATION OF AMERICAN RESCUE PLAN ACT - LOCAL FISCAL RECOVERY FUNDS CORRECTION- WHEREAS a FY24 Sheriff's Office budget amendment of $9,000 is recommended to amend the FY2024 Violent Crime Safe Streets Task Force Grant (SSTF) due to an allotment that increases the total award from $20,707.50 to $29,707.50 for two full time task force personnel. The amendment constitutes a less than 15% variance and does not require a separate resolution; and 3rd QTR Budget Amendments - Sched A and B Schedule A3 I I I R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC)Program # (PRG)Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "A" DETAIL E General Fund Health FND10100 CCN1060212 SC730646 PRG133120 730000 Equipment Maintenance (15,000.00)$ -$ -$ E General Fund Health FND10100 CCN1060212 SC731115 PRG133120 730000 License and Permits 15,000.00 - - Total Expenditures -$ -$ -$ E General Fund Health FND10100 CCN1060201 SC731780 PRG133150 730000 Software Support Maintenance (15,000.00)$ -$ -$ E General Fund Health FND10100 CCN1060201 SC730982 PRG133150 750000 Interpreter Fees 15,000.00 - - Total Expenditures -$ -$ -$ E General Fund Health FND10100 CCN1060235 SC750112 PRG133970 750000 Drugs (10,000.00)$ -$ -$ E General Fund Health FND10100 CCN1060235 SC720245 PRG133970 720000 Incentives 10,000.00 - - Total Expenditures -$ -$ -$ Child Care Fund Revenues R Child Care Fund Non Departmental FND20293 CCN9010101 RC615359 PRG113325 615000 Child Care Subsidy (25% - Juvenile Justice Initiatives $ 91,303.00 $ - $ - R Child Care Fund Non Departmental FND20293 CCN9010101 RC615359 PRG112700 615000 Child Care Subsidy (50% Reimbursement) 182,606.00 - - R Child Care Fund Non Departmental FND20293 CCN9090101 RC695500 PRG112700 BFA10100 695500 Tranfers In - General Fund 25% 91,303.00 - - Total Revenue $ 365,212.00 $ - $ - Create P00016709 - Youth and Family Caseworker II E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113322 702000 Salaries Regular $ 33,198.00 $ - -$ E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113322 722000 Workers Compensation 292.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113322 722000 Group Life 86.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113322 722000 Retirement 8,047.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113322 722000 Hospitalization (Personnel) 8,198.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113322 722000 Social Security 2,540.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113322 722000 Dental 385.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113322 722000 Disability 498.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113322 722000 Unemployment Insurance (Personnel) 20.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113322 722000 Optical 19.00 - - $ 53,283.00 Create P00016710 - Youth and Family Caseworker II E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113322 702000 Salaries Regular $ 33,198.00 $ - -$ E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113322 722000 Workers Compensation 292.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113322 722000 Group Life 86.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113322 722000 Retirement 8,047.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113322 722000 Hospitalization (Personnel) 8,198.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113322 722000 Social Security 2,540.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113322 722000 Dental 385.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113322 722000 Disability 498.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113322 722000 Unemployment Insurance (Personnel) 20.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113322 722000 Optical 19.00 - - $ 53,283.00 $ - $ - Create P00016711 - Youth and Family Caseworker II E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113318 702000 Salaries Regular $ 35,152.00 $ - $ - E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113318 722000 Workers Compensation 309.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113318 722000 Group Life 91.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113318 722000 Retirement 8,521.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113318 722000 Hospitalization (Personnel) 8,198.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113318 722000 Social Security 2,689.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113318 722000 Dental 385.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113318 722000 Disability 527.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113318 722000 Unemployment Insurance (Personnel) 21.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113318 722000 Optical 19.00 - - $ 55,912.00 $ - $ - Create P00016712 - Youth and Family Caseworker II E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG135075 702000 Salaries Regular $ 35,152.00 $ - $ - E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG135075 722000 Workers Compensation 309.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG135075 722000 Group Life 91.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG135075 722000 Retirement 8,521.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG135075 722000 Hospitalization (Personnel) 8,198.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG135075 722000 Social Security 2,689.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG135075 722000 Dental 385.00 - - CIRCUIT COURT - CHILD CARE FUND WHEREAS a FY 2024 budget amendment of $40,000 is recommended for Health and Human Services Health Division to adjust the operating budget to reflect current spending trends; and HEALTH AND HUMAN SERVICES DEPARTMENT/HEALTH DIVISION - FY 2024 OPERATING EXPENDITURE BUDGET ADJUSTMENTS 3rd QTR Budget Amendments - Sched A and B Schedule A4 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 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "A" DETAIL E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG135075 722000 Disability 527.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG135075 722000 Unemployment Insurance (Personnel) 21.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG135075 722000 Optical 19.00 - - $ 55,912.00 $ - $ - Create P00016720 - Technical Office Specialist E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113322 702000 Salaries Regular $ 25,105.00 $ - $ - E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113322 722000 Workers Compensation 221.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113322 722000 Group Life 65.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113322 722000 Retirement 6,085.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113322 722000 Hospitalization (Personnel) 8,198.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113322 722000 Social Security 1,921.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113322 722000 Dental 385.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113322 722000 Disability 377.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113322 722000 Unemployment Insurance (Personnel) 15.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113322 722000 Optical 19.00 - - $ 42,391.00 $ - $ - Transfer-In P00009712 - Youth and Family Casework Supervisor (50%) E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113322 702000 Salaries Regular $ 20,399.00 $ - $ - E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113322 722000 Workers Compensation 180.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113322 722000 Group Life 53.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113322 722000 Retirement 4,945.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113322 722000 Hospitalization (Personnel) 4,223.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113322 722000 Social Security 1,561.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113322 722000 Dental 271.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113322 722000 Disability 306.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113322 722000 Unemployment Insurance (Personnel) 12.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113322 722000 Optical 6.00 - - $ 31,956.00 $ - $ - Transfer-In P00010677- Technical Office Specialist (50%) E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113322 702000 Salaries Regular $ 13,875.00 $ - $ - E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113322 722000 Workers Compensation 122.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113322 722000 Group Life 36.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113322 722000 Retirement 3,363.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113322 722000 Hospitalization (Personnel) 3,220.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113322 722000 Social Security 1,061.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113322 722000 Dental 160.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113322 722000 Disability 208.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113322 722000 Unemployment Insurance (Personnel) 8.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113322 722000 Optical 5.00 - - $ 22,058.00 $ - $ - Transfer-In P00002674 - Youth and Family Caseworker II E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG113322 702000 Salaries Regular $ 35,242.00 $ - $ - E Child Care Fund Family Division FND20293 CCN3010402 SC722750 PRG113322 722000 Workers Compensation 310.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722760 PRG113322 722000 Group Life 92.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722770 PRG113322 722000 Retirement 8,543.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722780 PRG113322 722000 Hospitalization (Personnel) 2,806.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722790 PRG113322 722000 Social Security 2,696.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722800 PRG113322 722000 Dental 174.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722810 PRG113322 722000 Disability 529.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722820 PRG113322 722000 Unemployment Insurance (Personnel) 21.00 - - E Child Care Fund Family Division FND20293 CCN3010402 SC722850 PRG113322 722000 Optical 4.00 - - $ 50,417.00 $ - $ - Total Expenditures - FND20293 $ 365,212.00 Transfer-Out P00002674 - Youth and Family Caseworker II E General Fund Family Division FND10100 CCN3010402 SC702010 PRG135060 702000 Salaries Regular $ (35,242.00) $ - $ - E General Fund Family Division FND10100 CCN3010402 SC722750 PRG135060 722000 Workers Compensation (310.00) - - E General Fund Family Division FND10100 CCN3010402 SC722760 PRG135060 722000 Group Life (92.00) - - E General Fund Family Division FND10100 CCN3010402 SC722770 PRG135060 722000 Retirement (8,543.00) - - E General Fund Family Division FND10100 CCN3010402 SC722780 PRG135060 722000 Hospitalization (Personnel) (2,806.00) - - E General Fund Family Division FND10100 CCN3010402 SC722790 PRG135060 722000 Social Security (2,696.00) - - E General Fund Family Division FND10100 CCN3010402 SC722800 PRG135060 722000 Dental (174.00) - - E General Fund Family Division FND10100 CCN3010402 SC722810 PRG135060 722000 Disability (529.00) - - E General Fund Family Division FND10100 CCN3010402 SC722820 PRG135060 722000 Unemployment Insurance (Personnel) (21.00) - - E General Fund Family Division FND10100 CCN3010402 SC722850 PRG135060 722000 Optical (4.00) - - E General Fund Non Departmental FND10100 CCN9010101 SC788001 PRG112700 BFA20293 788001 Transfers Out - 25% CCF 91,303.00 - - E General Fund Non Departmental FND10100 CCN9090101 SC740072 PRG196030 740000 Contingency (40,886.00) - - Total Expenditures - FND10100 $ - $ - $ - Create P00016701 - Community Service Coordinator E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC702010 PRG121200 GRN-1004269 702000 Salaries Regular $ 30,323.00 $ - $ - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722750 PRG121200 GRN-1004269 722000 Workers Compensation 267.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722760 PRG121200 GRN-1004269 722000 Group Life 79.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722770 PRG121200 GRN-1004269 722000 Retirement 7,350.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722780 PRG121200 GRN-1004269 722000 Hospitalization (Personnel) 8,198.00 - - 3rd QTR Budget Amendments - Sched A and B Schedule A5 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 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "A" DETAIL E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722790 PRG121200 GRN-1004269 722000 Social Security 2,320.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722800 PRG121200 GRN-1004269 722000 Dental 385.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722810 PRG121200 GRN-1004269 722000 Disability 455.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722820 PRG121200 GRN-1004269 722000 Unemployment Insurance (Personnel) 18.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722850 PRG121200 GRN-1004269 722000 Optical 19.00 - - $ 49,414.00 $ - $ - Transfer-Out P00012029 - Technical Office Specialist E Judicial Grants Family Division FND11012 CCN3010402 SC702010 PRG121200 GRN-1004269 702000 Salaries Regular $ (32,034.00) $ - $ - E Judicial Grants Family Division FND11012 CCN3010402 SC722750 PRG121200 GRN-1004269 722000 Workers Compensation (282.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722760 PRG121200 GRN-1004269 722000 Group Life (83.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722770 PRG121200 GRN-1004269 722000 Retirement (7,765.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722780 PRG121200 GRN-1004269 722000 Hospitalization (Personnel) (3,693.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722790 PRG121200 GRN-1004269 722000 Social Security (2,451.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722800 PRG121200 GRN-1004269 722000 Dental (210.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722810 PRG121200 GRN-1004269 722000 Disability (481.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722820 PRG121200 GRN-1004269 722000 Unemployment Insurance (Personnel) (19.00) - - E Judicial Grants Family Division FND11012 CCN3010402 SC722850 PRG121200 GRN-1004269 722000 Optical (8.00) - - $ (47,026.00) $ - $ - Transfer-In P00012029 - Technical Office Specialist E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC702010 PRG121200 GRN-1004269 702000 Salaries Regular $ 32,034.00 $ - $ - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722750 PRG121200 GRN-1004269 722000 Workers Compensation 282.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722760 PRG121200 GRN-1004269 722000 Group Life 83.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722770 PRG121200 GRN-1004269 722000 Retirement 7,765.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722780 PRG121200 GRN-1004269 722000 Hospitalization (Personnel) 3,693.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722790 PRG121200 GRN-1004269 722000 Social Security 2,451.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722800 PRG121200 GRN-1004269 722000 Dental 210.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722810 PRG121200 GRN-1004269 722000 Disability 481.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722820 PRG121200 GRN-1004269 722000 Unemployment Insurance (Personnel) 19.00 - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722850 PRG121200 GRN-1004269 722000 Optical 8.00 - - $ 47,026.00 $ - $ - Transfer-Out P00009712 - Youth and Family Casework Supervisor (50%) E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC702010 PRG121200 GRN-1004269 702000 Salaries Regular $ (20,399.00) $ - $ - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722750 PRG121200 GRN-1004269 722000 Workers Compensation (180.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722760 PRG121200 GRN-1004269 722000 Group Life (53.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722770 PRG121200 GRN-1004269 722000 Retirement (4,945.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722780 PRG121200 GRN-1004269 722000 Hospitalization (Personnel) (4,223.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722790 PRG121200 GRN-1004269 722000 Social Security (1,561.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722800 PRG121200 GRN-1004269 722000 Dental (271.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722810 PRG121200 GRN-1004269 722000 Disability (306.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722820 PRG121200 GRN-1004269 722000 Unemployment Insurance (Personnel) (12.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722850 PRG121200 GRN-1004269 722000 Optical (6.00) - - $ (31,956.00) $ - $ - Transfer-Out P00010677 - Technical Office Specialist (50%) E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC702010 PRG121200 GRN-1004269 702000 Salaries Regular $ (13,875.00) $ - $ - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722750 PRG121200 GRN-1004269 722000 Workers Compensation (122.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722760 PRG121200 GRN-1004269 722000 Group Life (36.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722770 PRG121200 GRN-1004269 722000 Retirement (3,363.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722780 PRG121200 GRN-1004269 722000 Hospitalization (Personnel) (3,220.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722790 PRG121200 GRN-1004269 722000 Social Security (1,061.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722800 PRG121200 GRN-1004269 722000 Dental (160.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722810 PRG121200 GRN-1004269 722000 Disability (208.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722820 PRG121200 GRN-1004269 722000 Unemployment Insurance (Personnel) (8.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722850 PRG121200 GRN-1004269 722000 Optical (5.00) - - E Judicial Grants Civil/Criminal Division FND11012 CCN3010301 SC722900 PRG121200 GRN-1004269 722000 Fringe Benefit Adjustment 4,600.00 - - $ (17,458.00) $ - $ - Total Expenditures - FND11012 -$ -$ -$ E General Fund Community Engagement FND10100 CCN1210106 SC731822 PRG181000 730000 Special Projects (150,000.00)$ -$ -$ E General Fund Diversity, Equity and Inclusion FND10100 CCN1010301 SC731818 PRG181002 730000 Special Events Program (110,000.00) - - E General Fund Diversity, Equity and Inclusion FND10100 CCN1010301 SC750511 PRG181002 750000 Special Events Supplies (40,000.00) - - E General Fund Health Administration FND10100 CCN1060101 SC731822 PRG133150 730000 Special Projects 300,000.00 - - Total Expenditures -$ -$ -$ WHEREAS a budget amendment is recommended for Circuit Court, recognizing position funding changes approved as part of Board Actions #2024-3907, #2024-3937, #2024-4031 and #2024-142, with an impact to the Child Care Fund of $365,212 in FY2024, and with the outyear impact incorporated into the FY2025-FY2027 County Executive Recommended Budget; and Health and Human Services - Language Audit WHEREAS a FY 2024 budget amendment totally $300,000 is recommended for the Health & Human Services to conduct an audit on what kind of languages need to be incorporated into marketing documentation. The County Executive DEI Division and Department of Public Communication will contribute a portion of their budgets to the language audit; and 3rd QTR Budget Amendments - Sched A and B Schedule A6 I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC) Program # (PRG)Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment R Other Grants Circuit Court Family Court FND11011 CCN3010404 RC610313 PRG126030 GRN-1004255 610000 Federal Operating Grants 10,000$ -$ -$ Total Revenues 10,000$ -$ -$ E Other Grants Circuit Court Family Court FND11011 CCN3010404 SC731458 PRG126030 GRN-1004255 730000 Professional Services 10,000$ -$ -$ Total Expenditures 10,000$ -$ -$ R Judicial Grants Division - I Novi FND11012 CCN3020205 RC61557 PRG121050 GRN-1004271 615000 State Operating Grants 15,000.00 - - Total Revenues 15,000.00 - - E Judicial Grants Division - I Novi FND11012 CCN3020205 SC702010 PRG121050 GRN-1004271 702000 Salaries Regular 1,000.00 - - E Judicial Grants Division - I Novi FND11012 CCN3020205 SC722770 PRG121050 GRN-1004271 722000 Retirement 11,000.00 E Judicial Grants Division - I Novi FND11012 CCN3020205 SC730373 PRG121050 GRN-1004271 730000 Contractual Services 3,000.00 - - Total Expenditures 15,000.00 - - WHEREAS a budget amendment is recommended for District Court 52-1, recognizing Amendment #2 to the FY 2024 Drug Court Program, accepting $15,000 in additional funding to be used for personnel and operating costs; and R Law Enforcement Enhance Lab Fees Inv. & Forensic Svcs FND21340 CCN4030901 RC665882 PRG116240 665882 Planned Use of Balance (42,486.00)$ -$ -$ Total Revenue (42,486.00)$ -$ -$ E Law Enforcement Enhance Lab Fees Inv. & Forensic Svcs FND21340 CCN4030901 SC788001 PRG116240 BFA10100 788001 Transfers Out - General Fund (42,486.00)$ -$ -$ Total Expenditures (42,486.00)$ -$ -$ R Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 RC665882 PRG112620 665882 Planned Use of Balance 17,732.00$ -$ -$ Total Revenue 17,732.00$ -$ -$ E Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 SC788001 PRG112620 BFA10100 788001 Transfers Out - General Fund 17,732.00$ -$ -$ Total Expenditures 17,732.00$ -$ -$ E Judicial Grants Division - I Novi FND11012 CCN3020205 SC730373 PRG121050 GRN-1004286 730000 Contracted Services $ (2,554.00) $- $- E Judicial Grants Division - I Novi FND11012 CCN3020205 SC750245 PRG121050 GRN-1004286 750000 Incentives (300.00)- - E Judicial Grants Division - I Novi FND11012 CCN3020205 SC732018 PRG121050 GRN-1004286 730000 Travel and Conference 2,854.00 - - Total Expenditures $- $- $- R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC605160 PRG149030 605000 Interest from Municipalities (68,183.00)$ -$ -$ R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC630357 PRG149030 630000 Connection Permit Fees (300.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC630462 PRG149030 630000 Debt Service (1,300,000.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC630546 PRG149030 630000 Disposal Permits (350,000.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC630966 PRG149030 630000 Inspection Fees (16,000.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC631115 PRG149030 630000 Litigation Settlements (10,000.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC631253 PRG149030 630000 Miscellaneous (250.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC631827 PRG149030 630000 Reimb General (100,000.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC632086 PRG149030 630000 Sewage Disposal Services (48,090,424.00) - - Sheriff's - Restricted Funds 52-1 District Court – Amendment #3 to the State Court Administrative Office for the FY 2024 Michigan Drug Court Grant Program (Driving while Impaired) Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "B" DETAIL WHEREAS a FY2024 Budget Amendment is recommended to recognize Amendment #1 to the FY2024 Access and Visitation grant, accepting $10,000 in additional funding in return for additional services, as detailed in Contract Number SCAO-2024-043. The amendment is within 15% of the original award Report 2023-3384; and WHEREAS a FY 2024 budget amendment is recommended for the Sheriff's to transfer $17,232 to the General Fund to recognize eligible reimbursable expenditures related to forensic lab and training costs for dispatchers and corrections officers. In addition, Transfers of $42,486 is being returned to restricted fund FND21340 as too much was appropriated to the General Fund as some expenditures were reclassfied and were no longer eligible for reimbursement; and Friend of the Court - FY 2024 Access and Visitation Grant Acceptance (Amendment #1) WATER RESOURCES COMMISSION - TO MOVE THE BUDGET IN FUND FND58410 TO FND82410 WHEREAS a FY 2024 budget amendment is recommended to recognize Amendment #3 to the Michigan Drug Court Program (Driving while Impaired), reallocates a total of $2,854 in funding to Travel and Conference from Contracted Servcies and Incentives; and 52-1 District Court – Amendment #2 to the State Court Administrative Office for the FY 2024 Drug Court Program 3rd QTR Budget Amendments - Sched A and B Schedule B7 I I I I I I I I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC) Program # (PRG)Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "B" DETAIL R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC655385 PRG149030 655000 Income from Investments (150,000.00) - - R Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 RC670741 PRG149030 670000 Sale of Scrap (500.00) - - Total Revenues (50,085,657.00)$ -$ -$ E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730058 PRG149030 730000 Administration (860,000.00)$ -$ -$ E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730065 PRG149030 730000 Administrative Overhead (1,950,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730289 PRG149030 730000 Claims Paid (5,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730373 PRG149030 730000 Contracted Services (3,600,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730562 PRG149030 730000 Electrical Service (350,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730639 PRG149030 730000 Other Engineering Services (60,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730772 PRG149030 730000 Freight & Express (50.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730926 PRG149030 730000 Indirect Costs (180,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC730940 PRG149030 730000 Insurance (717,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731038 PRG149030 730000 Land and Easement (3,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731059 PRG149030 730000 Laundry & Cleaning (500.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731073 PRG149030 730000 Legal Expense (40,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731115 PRG149030 730000 Licenses And Permits (600.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731269 PRG149030 730000 Natural Gas (5,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731334 PRG149030 730000 Paying Agents Fee Contractual (1,500.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731346 PRG149030 730000 Personal Mileage (500.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731444 PRG149030 730000 Prof Svc-Consultant (10,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731451 PRG149030 730000 Prof Svc-Financial Consultant (500.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731458 PRG149030 730000 Professional Services (30,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731724 PRG149030 730000 Sewage Disposal Service (37,603,879.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC731850 PRG149030 730000 State of Michigan Fees (500.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC732102 PRG149030 730000 Water & Sewerage Charges (42,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC750287 PRG149030 750000 Maintenance Supplies (6,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC750294 PRG149030 750000 Material and Supplies (59,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC750504 PRG149030 750000 Small Tools (2,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC750581 PRG149030 750000 Uniforms (1,500.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC760056 PRG149030 761000 Building Acquisions (293,866.62) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC760113 PRG149030 761000 Building Improvements (81,138.22) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC760152 PRG149030 761000 Infrastructure (1,266,014.26) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC760157 PRG149030 761000 Equipment (220,615.23) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC760165 PRG149030 761000 Land Improvement (17,406.50) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC765031 PRG149030 765031 Interest Expense (288,099.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC771637 PRG149030 770000 Drain Equipment Materials (12,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC771638 PRG149030 770000 Drain Equipment Labor (1,585,942.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC771639 PRG149030 770000 Drain Equipment (760,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC773630 PRG149030 770000 Info Tech Development (1,000.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC774636 PRG149030 770000 Info Tech Operations (1,074.00) - - E Evergreen-Farmington S.D.S.Water Resources Commission FND58410 CCN6010101 SC778675 PRG149030 770000 Telephone Communications (29,972.00) - - Total Revenues (50,085,656.83)$ -$ -$ R Evergreen Farmington Sanitary DWater Resources Commission FND82410 CCN6010101 RC605572 PRG155020 605000 Special Assessment 2,377,988.00$ -$ -$ Total Revenues 2,377,988.00$ -$ -$ E Evergreen Farmington Sanitary DWater Resources Commission FND82410 CCN6010101 SC771638 PRG155020 770000 Drain Equipment Labor 1,585,942.00$ -$ -$ E Evergreen Farmington Sanitary DWater Resources Commission FND82410 CCN6010101 SC771639 PRG155020 770000 Drain Equipment 760,000.00 - - E Evergreen Farmington Sanitary DWater Resources Commission FND82410 CCN6010101 SC773630 PRG155020 770000 Info Tech Development 1,000.00 - - E Evergreen Farmington Sanitary DWater Resources Commission FND82410 CCN6010101 SC774636 PRG155020 770000 Info Tech Operations 1,074.00 - - E Evergreen Farmington Sanitary DWater Resources Commission FND82410 CCN6010101 SC778675 PRG155020 770000 Telephone Communications 29,972.00 - - Total Revenues 2,377,988.00$ -$ -$ Whereas a Water Resources Commission FY 2024 third quarter budget amendment for $50,085,657 is recommended to move the line item budgets from the FND58410 Evergreen Farmington Sewage Disposal System fund into the FND82410 Evergreen Farmington Sanitary Drain Ch20 fund as approved by MR #2023-101.The FY 2025-2027 budgets were removed during the FY 2025-2027 County Executive Recommended budget process. 3rd QTR Budget Amendments - Sched A and B Schedule B8 I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC) Program # (PRG)Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "B" DETAIL E MIDC Indigent Defense Services FND20260 CCN1010702 SC773530 PRG121170 GRN-1004145 CLEMIS Development (47,731.00)$ (47,731.00)$ (47,731.00)$ E MIDC Indigent Defense Services FND20260 CCN1010702 SC774636 PRG121170 GRN-1004145 Info Tech Operations (8,028) (8,028) (8,028) E MIDC Indigent Defense Services FND20260 CCN1010702 SC778675 PRG121170 GRN-1004145 Telephone Communications (19,081) (19,081) (19,081) E MIDC Indigent Defense Services FND20260 CCN1010702 SC773535 PRG121170 GRN-1004145 Info Tech CLEMIS 51,971 51,971 51,971 E MIDC Indigent Defense Services FND20260 CCN1010702 SC773630 PRG121170 GRN-1004145 Info Tech Development 8,448 8,448 8,448 E MIDC Indigent Defense Services FND20260 CCN1010702 SC778675 PRG121170 GRN-1004145 Telephone Communications 14,421 14,421 14,421 Total Expenditures -$ -$ -$ R Motor Pool Support Services Lease Vehicles FND66100 CCN1040210 RC665882 PRG184010 665882 Planned Use of Balance 71,372.00$ -$ -$ Total Revenues 71,372.00$ -$ -$ E Motor Pool Support Services Lease Vehicles FND66100 CCN1040210 SC796500 PRG184010 796500 Budgeted Equity 71,372.00$ -$ -$ Total Revenues 71,372.00$ -$ -$ WHEREAS a FY 2024 budget amendment for the Motor Pool Fund(#66100) is recommended to correct $71,372 from Planned Use of Balance to Budgeted Equity as the incorrect account was used from a previous budget amendment. R Human Services Grants Health FND11007 CCN1060201 RC610313 PRG133095 GRN-1004198 610000 Federal Operating Grants (4,237.00)$ -$ -$ Total Revenues (4,237.00)$ -$ -$ E Human Services Grants Health FND11007 CCN1060201 SC732018 PRG133095 GRN-1004198 730000 Travel and Conferences (15,000.00)$ - - E Human Services Grants Health FND11007 CCN1060201 SC750294 PRG133095 GRN-1004198 750000 Material and Supplies 10,763.00 - - Total Expenditures (4,237.00)$ -$ -$ R Human Services Grants Health FND11007 CCN1060201 RC610313 PRG133095 GRN-1004197 610000 Federal Operating Grants 611,214.00$ -$ -$ Total Revenues 611,214.00$ -$ -$ E Human Services Grants Health FND11007 CCN1060201 SC731458 PRG133095 GRN-1004197 730000 Professional Services (200,000.00)$ - - E Human Services Grants Health FND11007 CCN1060201 SC750294 PRG133095 GRN-1004197 750000 Material and Supplies 511,214.00 - - E Human Services Grants Health FND11007 CCN1060201 SC760157 PRG133095 GRN-1004197 760000 Lab Equipment 300,000.00 - - Total Expenditures 611,214.00$ -$ -$ R Human Services Grants Health FND11007 CCN1060201 RC615571 PRG133095 GRN-1004179 615000 State Operating Grants 331,345.00$ -$ -$ Total Revenues 331,345.00$ -$ -$ E Human Services Grants Health FND11007 CCN1060201 SC731346 PRG133095 GRN-1004179 730000 Personal Mileage 1,340.00$ - - E Human Services Grants Health FND11007 CCN1060201 SC731458 PRG133095 GRN-1004179 730000 Professional Services 302,505.00 - - E Human Services Grants Health FND11007 CCN1060201 SC731941 PRG133095 GRN-1004179 730000 Training (15,000.00) - - E Human Services Grants Health FND11007 CCN1060201 SC732018 PRG133095 GRN-1004179 730000 Travel and Conference 42,500.00 - - Total Expenditures 331,345.00$ -$ -$ HEALTH AND HUMAN SERVICES DEPARTMENT/HEALTH DIVISION - FY 2024 EMERGING THREATS LOCAL HEALTH DEPARTMENT AGREEMENT AMENDMENT #3 WHEREAS a FY2024 - FY 2026 Budget Amendment totaling $74,840 is recommended to correct the FY2024 Mandated Indigent Defense Commission Grant, correcting Internal Service Fund budgets; and INDIGENT DEFENSE SERVICES OFFICE - FY 2024 MICHIGAN INDIGENT DEFENSE COMMISSION GRANT PROGRAM ACCEPTANCE (Correcting ISF Budgets) WHEREAS a FY 2024 budget amendment of $938,322 is recommended for Health and Human Services Health Division to recognize the FY 2024 Emerging Threats Local Health Department Amendment #3 for the Regional Lab Workforce program that is within 15% of the FY 2024 Emerging Threats grant acceptance (M.R. #2023-3306); and MOTOR POOL DEPARTMENT - CORRECTING FY 2024 BUDGET 3rd QTR Budget Amendments - Sched A and B Schedule B9 I I I I I I I I I I I I I I I I I I I I I I I R/E Fund Name Division Name Fund # (FND)Cost Center (CCN) # Account # (RC/SC) Program # (PRG)Grant ID (GRN) # Project ID # (PROJ) Region (REG) Budget Fund Affiliate (BFA) Ledger Account Summary Account Title FY 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "B" DETAIL R Human Services Grants Health FND11007 CCN1060261 RC610313 PRG134795 GRN-1004298 610000 Federal Operating Grants 26,154.00$ -$ -$ Total Revenues 26,154.00$ -$ -$ E Human Services Grants Health FND11007 CCN1060261 SC730373 PRG134795 GRN-1004298 730000 Contracted Services 23,937.00$ -$ -$ E Human Services Grants Health FND11007 CCN1060261 SC732018 PRG134795 GRN-1004298 730000 Travel and Conferences 236.00 E Human Services Grants Health FND11007 CCN1060261 SC750294 PRG134795 GRN-1004298 750000 Material and Supplies 1,981.00 - - Total Expenditures 26,154.00$ -$ -$ Reversing FND#58800 - Proprietary Fund R Transit Fund Transit Division FND58800 CCN1090801 RC601637 PRG196000 601000 Property Tax Levy $ (69,192,641.00) $ (73,179,239.00)(75,989,942.00)$ R Transit Fund Transit Division FND58800 CCN1090801 RC601637 PRG112670 601000 Property Tax Levy (636,968.00) (636,968.00)(636,968.00) Total Revenues (69,829,609.00)$ (73,816,207.00)$ (76,626,910.00)$ E Transit Fund Transit Division FND58800 CCN1090801 SC702010 PRG112670 702000 Salaries Regular $ (301,762.00) $ (319,602.00)(337,914.00)$ E Transit Fund Transit Division FND58800 CCN1090801 SC722750 PRG112670 722000 Workers Compensation (514.00) (536.00)(558.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722760 PRG112670 722000 Group Life (699.00) (738.00)(781.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722770 PRG112670 722000 Retirement (76,131.00) (80,251.00)(86,122.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722780 PRG112670 722000 Hospitalization (47,738.00) (53,845.00)(59,449.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722790 PRG112670 722000 Social Security (23,085.00) (24,450.00)(25,851.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722800 PRG112670 722000 Dental (2,362.00) (2,373.00)(2,439.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722810 PRG112670 722000 Disability (4,849.00) (5,137.00)(5,432.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722820 PRG112670 722000 Unemployment Insurance (182.00) (192.00)(203.00) E Transit Fund Transit Division FND58800 CCN1090801 SC722850 PRG112670 722000 Optical (113.00) (121.00)(127.00) E Transit Fund Transit Division FND58800 CCN1090801 SC730072 PRG112670 730000 Advertising (10,000.00) (10,000.00)(10,000.00) E Transit Fund Transit Division FND58800 CCN1090801 SC730373 PRG172155 730000 Contracted Services (1,517,652.00) - - E Transit Fund Transit Division FND58800 CCN1090802 SC730373 PRG172155 730000 Contracted Services (39,985,399.00) (11,802,660.00)- E Transit Fund Transit Division FND58800 CCN1090801 SC731213 PRG112670 730000 Membership Dues (5,000.00) (5,000.00)(5,000.00) E Transit Fund Transit Division FND58800 CCN1090801 SC731346 PRG112670 730000 Personal Mileage (2,500.00) (2,500.00)(2,500.00) E Transit Fund Transit Division FND58800 CCN1090801 SC731388 PRG112670 730000 Printing (10,000.00) (10,000.00)(10,000.00) E Transit Fund Transit Division FND58800 CCN1090801 SC731458 PRG112670 730000 Professional Services (100,000.00) (100,000.00)(100,000.00) E Transit Fund Transit Division FND58800 CCN1090801 SC732018 PRG112670 730000 Travel and Conference (10,000.00) (10,000.00)(10,000.00) E Transit Fund Transit Division FND58800 CCN1090801 SC750399 PRG112670 750000 Office Supplies (10,000.00) (10,000.00)(10,000.00) E Transit Fund Transit Division FND58800 CCN1090801 SC750511 PRG112670 750000 Special Event Supplies (2,500.00) (2,500.00)(2,500.00) E Transit Fund Transit Division FND58800 CCN1090801 SC774636 PRG112670 770000 Info Tech Operations (6,704.00) (6,704.00)(6,704.00) E Transit Fund Transit Division FND58800 CCN1090802 SC774636 PRG112670 770000 Info Tech Operations (3,352.00) (3,352.00)(3,352.00) E Transit Fund Transit Division FND58800 CCN1090801 SC778675 PRG112670 770000 Telephone Communications (323.00) (323.00)(323.00) E Transit Fund Transit Division FND58800 CCN1090801 SC778675 PRG172155 770000 Telephone Communications (805.00) (805.00)(805.00) E Transit Fund Transit Division FND58800 CCN1090802 SC778675 PRG112670 770000 Telephone Communications (646.00) (646.00)(646.00) E Transit Fund Transit Division FND58800 CCN1090802 SC778675 PRG172155 770000 Telephone Communications (2,813.00) (2,813.00)(2,813.00) E Transit Fund Transit Division FND58800 CCN1090802 SC788001 PRG112670 BFA10100 788001 Transfers Out (100,000.00) (100,000.00)(100,000.00) E Transit Fund Transit Division FND58800 CCN1090802 SC796500 PRG172155 796500 Budgeted Equity Adjustments (27,604,480.00) (61,261,659.00)(75,843,391.00) Total Expenditures (69,829,609.00)$ (73,816,207.00)$ (76,626,910.00)$ Reallocating to FND#20288 - Special Revenue Fund R Transit Fund Transit Division FND20288 CCN1090801 RC601637 PRG196000 601000 Property Tax Levy $ 69,192,641.00 $ 73,179,239.00 75,989,942.00$ R Transit Fund Transit Division FND20288 CCN1090801 RC601637 PRG172155 601000 Property Tax Levy 636,968.00 636,968.00 636,968.00 Total Revenues 69,829,609$ 73,816,207$ 76,626,910$ E Transit Fund Transit Division FND20288 CCN1090801 SC702010 PRG172155 702000 Salaries Regular $ 301,762.00 $ 319,602.00 337,914.00$ E Transit Fund Transit Division FND20288 CCN1090801 SC722750 PRG172155 722000 Workers Compensation 514.00 536.00 558.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722760 PRG172155 722000 Group Life 699.00 738.00 781.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722770 PRG172155 722000 Retirement 76,131.00 80,251.00 86,122.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722780 PRG172155 722000 Hospitalization 47,738.00 53,845.00 59,449.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722790 PRG172155 722000 Social Security 23,085.00 24,450.00 25,851.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722800 PRG172155 722000 Dental 2,362.00 2,373.00 2,439.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722810 PRG172155 722000 Disability 4,849.00 5,137.00 5,432.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722820 PRG172155 722000 Unemployment Insurance 182.00 192.00 203.00 E Transit Fund Transit Division FND20288 CCN1090801 SC722850 PRG172155 722000 Optical 113.00 121.00 127.00 E Transit Fund Transit Division FND20288 CCN1090801 SC730072 PRG172155 730000 Advertising 10,000.00 10,000.00 10,000.00 E Transit Fund Transit Division FND20288 CCN1090802 SC730373 PRG172155 730000 Contracted Services 41,503,051.00 11,802,660.00 - E Transit Fund Transit Division FND20288 CCN1090801 SC731213 PRG172155 730000 Membership Dues 5,000.00 5,000.00 5,000.00 E Transit Fund Transit Division FND20288 CCN1090801 SC731346 PRG172155 730000 Personal Mileage 2,500.00 2,500.00 2,500.00 WHEREAS a FY 2024 budget amendment for $26,154 is recommended for Health and Human Services to recognize Amendment #4 to the FY 2024 Oakland Community Health Network Substance Use Disorder Prevention (SUDP). The amendment is within 15% of the original award (M.R. #2023-3503) and increases the total funding from $239,991 to $246,145; and HEALTH AND HUMAN SERVICES DEPARTMENT/HEALTH DIVISION - SUBSTANCE USE DISORDER PREVENTION (SUDP) AMENDMENT #4 ECONOMIC DEVELOPMENT - OAKLAND COUNTY TRANSIT DIVISION - CHANGING FUND NUMBER 3rd QTR Budget Amendments - Sched A and B Schedule B10 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 2024 Amendment FY 2025 Amendment FY 2026 Amendment Oakland County, Michigan FY 2024 Third Quarter Financial Forecast and Budget Amendments Schedule "B" DETAIL E Transit Fund Transit Division FND20288 CCN1090801 SC731388 PRG172155 730000 Printing 10,000.00 10,000.00 10,000.00 E Transit Fund Transit Division FND20288 CCN1090801 SC731458 PRG172155 730000 Professional Services 100,000.00 100,000.00 100,000.00 E Transit Fund Transit Division FND20288 CCN1090801 SC732018 PRG172155 730000 Travel and Conference 10,000.00 10,000.00 10,000.00 E Transit Fund Transit Division FND20288 CCN1090801 SC750399 PRG172155 750000 Office Supplies 10,000.00 10,000.00 10,000.00 E Transit Fund Transit Division FND20288 CCN1090801 SC750511 PRG172155 750000 Special Event Supplies 2,500.00 2,500.00 2,500.00 E Transit Fund Transit Division FND20288 CCN1090801 SC774636 PRG172155 770000 Info Tech Operations 6,704.00 6,704.00 6,704.00 E Transit Fund Transit Division FND20288 CCN1090802 SC774636 PRG172155 770000 Info Tech Operations 3,352.00 3,352.00 3,352.00 E Transit Fund Transit Division FND20288 CCN1090801 SC778675 PRG172155 770000 Telephone Communications 1,128.00 1,128.00 1,128.00 E Transit Fund Transit Division FND20288 CCN1090802 SC778675 PRG172155 770000 Telephone Communications 3,459.00 3,459.00 3,459.00 E Transit Fund Transit Division FND20288 CCN1090801 SC788001 PRG172155 BFA10100 788001 Transfers Out 100,000.00 100,000.00 100,000.00 E Transit Fund Transit Division FND20288 CCN1090801 SC796500 PRG172155 796500 Budgeted Equity Adjustments 27,604,480.00 61,261,659.00 75,843,391.00 Total Expenditures 69,829,609.00$ 73,816,207.00$ 76,626,910.00$ WHEREAS the FY 2022 Comprehensive Housing Counseling Grant Program (M.R. #2022-2298) was modified to reflect Amendment #2 which extends the agreement with the U.S. Department of Housing and Urban Development (HUD) from 09/30/2023 to 06/30/2024; a budget amendment is not required; and CLERK REGISTER OF DEEDS GRANT (FND10101) WHEREAS the FY 2023 Michigan Supreme Court State Court Administrative Office Legal Self-Help Centers Grant agreement (M.R. #2023-2918) was modified to reflect Amendment #1 which extends the Michigan Supreme Court State Court Administrative Office Legal Self-Help Centers Grant (contract # SCAO-2023- 095) from 05/31/2024 to 12/31/2024; a budget amendment is not required; and WHEREAS the FY 2024 Michigan Supreme Court State Court Administrative Office grant agreement was modified to reflect Amendment #3 to the FY 2024 Mental Health Court Program, it reallocates $210 from Contractual/Drug Testing to Contractual/Electronic Monitoring which falls within the same account string; a budget amendment is not required as the activity remains in the Contractual Services line item budget; and VETERANS SERVICES GRANT FUND (FND11011) WHEREAS the FY 2024 County Veteran Service Fund Grant (M.R. #2023-3382) was modified to reflect Amendment #2 which reallocates funds by reducing radio advertising by $51,855.43 and reallocating the funds to digital media $31,071.32, social media/video $15,343.49, newspaper advertising $4,462.29, direct mail $633.87, and promotional items $114.46; a budget amendment is not required as the activity still resides in the Advertising expenditure line item budget; and HEALTH AND HUMAN SERVICES GRANT (FND11007) WHEREAS the Regional Equity Backbone Grant (M.R. #2023-3588) was modified to reflect Amendment #1 which extends the agreement with the Michigan Public Health Institute from 05/31/2024 to 09/30/2024; a budget amendment is not required; and NEIGHBORRHOOD HOUSING & DEVELOPMENT (FND 11006) 52-1 DISTRICT COURT (FND11012) WHEREAS a FY 2024 - FY 2026 budget amendment is recommended for the Transit Division, correcting Resolution 22-426 whereby the fund number and type are to be corrected from FND58800 Proprietary to FND20288 Special Revenue to conform with the State of Michgan's Uniform Chart of Accounts; and 3rd QTR Budget Amendments - Sched A and B Schedule B11 COUNTY OF OAKLAND FY 2024 THIRD QUARTER REPORT - GENERAL FUND GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2024 BUDGET AMOUNT ADOPTED AS FY 2024 FAVORABLE/ BUDGET AMENDED FORECAST (UNFAVORABLE)PERCENT REVENUES GENERAL FUND Taxes 307,645,907.11$ 307,645,907.11$ 308,784,107.11$ 1,138,200.00 0.37% Federal Grants 2,339,451.00 2,540,869.00 3,374,924.00 834,055.00 32.83% State Grants 22,861,073.00 24,753,742.00 25,425,642.00 671,900.00 2.71% Other Intergovernmental Revenue 55,014,534.00 54,964,484.00 55,157,984.00 193,500.00 0.35% Charges for Services 125,967,216.00 128,343,088.00 127,190,511.00 (1,152,577.00) -0.90% Indirect Cost Recovery 9,150,000.00 9,150,000.00 9,150,000.00 - 0.00% Contributions 0.00 5,000.00 12,957.00 7,957.00 Investment Income 3,304,700.00 3,304,700.00 4,882,691.60 1,577,991.60 47.75% Other Revenues 16,500.00 16,500.00 50,561.00 34,061.00 206.43% Transfers In 44,327,977.00 55,448,919.00 55,448,919.00 - 0.00% SUB-TOTAL GENERAL FUND/GENERAL PURPOSE 570,627,358.42$ 586,173,209.42$ 589,478,296.71$ 3,305,087.60$ 0.56% TOTAL GF/GP FUNDS 570,627,358.42$ 586,173,209.42$ 589,478,296.71$ 3,305,087.60$ 0.56% EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 53,445,806.77$ 55,726,705.82$ 48,226,805.82 7,499,900.00$ 13.46% 52nd District Court 20,306,782.89 20,493,010.37 20,270,410.37 222,600.00 1.09% Probate Court 8,325,470.27 8,457,053.27 8,205,253.27 251,800.00 2.98% TOTAL ADMIN. OF JUSTICE 82,078,059.93$ 84,676,769.46$ 76,702,469.46$ 7,974,300.00$ 9.42% LAW ENFORCEMENT Prosecuting Attorney 27,732,067.90 28,546,082.07 27,176,082.07 1,370,000.00 4.80% Sheriff 198,697,219.56 205,978,237.21 208,202,357.21 (2,224,120.00) -1.08% TOTAL LAW ENFORCEMENT 226,429,287.46$ 234,524,319.28$ 235,378,439.28$ (854,120.00)$ -0.36% GENERAL GOVERNMENT Clerk/Register of Deeds 11,550,021.83 12,309,845.03 11,651,543.04 658,301.99 5.35% Treasurer 9,010,040.85 9,520,095.85 8,548,695.85 971,400.00 10.20% Board of Commissioners 5,737,575.22 6,337,687.66 5,963,287.66 374,400.00 5.91% Water Resources Commissioner 8,479,591.25 8,753,831.25 8,752,395.25 1,436.00 0.02% TOTAL GENERAL GOVERNMENT 34,777,229.15$ 36,921,459.79$ 34,915,921.80$ 2,005,537.99$ 5.43% COUNTY EXECUTIVE County Executive Admn.11,105,276.79$ 11,785,399.79$ 10,846,899.79$ 938,500.00$ 7.96% Management and Budget 24,954,180.43 25,985,951.57 24,740,951.57 1,245,000.00 4.79% Facilities Management 5,378,088.63 5,614,649.33 5,200,649.33 414,000.00 7.37% Human Resources 6,276,367.26 6,615,443.51 6,457,443.51 158,000.00 2.39% Health and Human Services 63,651,702.56 61,322,939.46 54,115,983.46 7,206,956.00 11.75% Public Services 46,056,237.79 47,440,141.94 46,110,241.94 1,329,900.00 2.80% Economic Development 11,303,843.84 15,141,345.84 13,006,345.84 2,135,000.00 14.10% Emergency Management & Homeland Security 3,253,620.90 3,337,600.90 2,529,600.90 808,000.00 24.21% Public Communication 3,962,765.23 4,564,758.27 3,873,316.27 691,442.00 15.15% TOTAL COUNTY EXECUTIVE 175,942,083.43$ 181,808,230.61$ 166,881,432.61$ 14,926,798.00$ 8.21% TOTAL DEPARTMENTS 519,226,659.97$ 537,930,779.14$ 513,878,263.15$ 24,052,515.99$ 4.47% Non-Departmental 56,669,458.45$ 63,234,867.45$ 62,548,891.45 685,976.00 TOTAL GOVERNMENTAL EXPENDITURES 575,896,118.42$ 601,165,646.59$ 576,427,154.60$ 24,738,491.99$ 4.12% General Fund/General Purpose Favorable/(Unfavorable) - Budget Perspective 28,043,579.59$ 28,043,579.59$ PLANNED USE OF FUND BALANCE 5,268,760.00$ 14,992,437.17$ 14,992,437.17$ -$ Impact on Fund Balance (Includes Encumbrances)13,051,142.42$ 12 AMOUNT ADOPTED AMENDED FY 2024 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES TAXES (601000-601999) Property Taxes - July Tax Levy 305,725,907.11$ 305,725,907.11$ 305,725,907.11 -$ 0.00%At budget due to timing of collection. Other Taxes - Delinquent Tax - Prior Years 125,000.00 125,000.00 125,000.00 - 0.00% Marijuana Tax 1,100,000.00 1,100,000.00 2,206,200.00 1,106,200.00 100.56%Fav. Due to distribution of sales and excise taxes collected from marihuana sales. Treasurer Payment in Lieu of Taxes 600,000.00 600,000.00 632,000.00 32,000.00 5.33%Fav. due to tax payments from the state on DNR land. Trailer Tax 95,000.00 95,000.00 95,000.00 - 0.00%At budget due to timing of collection. Total Taxes 307,645,907.11$ 307,645,907.11$ 308,784,107.11$ 1,138,200.00$ 0.37% FEDERAL GRANTS (610000-610999) Sheriff - Sheriff's Office -$ -$ -$ -$ 0.00% Sheriff - Emergency Response and Prep - - - - 0.00% Sheriff - Patrol - 154,476.00 200,000.00 45,524.00 29.47%Fav. Marine Safety Grant and partially offset by calendar year grants. Sheriff - Investigative/Forensic Services 132,300.00 132,300.00 132,300.00 - 0.00% Prosecuting Attorney 300,000.00 300,000.00 300,000.00 - 0.00% Homeland Security - Disaster Control - - - - 0.00% Emergency Management and Homeland Security 993,729.00 1,024,089.00 1,024,089.00 - 0.00%Unfavorable ($435,000) due to unexpended BRIC grant funds (GRN- 1003993). Health Division 613,422.00 630,004.00 630,004.00 - 0.00%At budget Children's Village 300,000.00 300,000.00 359,831.00 59,831.00 19.94%Fav. $159,831 due grant funding on food accessibility and supply chain issues. Partially offset by Unfav. School Lunch program ($100,000) serving less due to decline in population of residents.. Non-Department - - 728,700.00 728,700.00 100.00%Fav. Due to reimbursement from the State of Michigan for FEMA Disaster assistance for COVID-19 food programs for homeless populations. Total Federal Grants 2,339,451.00$ 2,540,869.00$ 3,374,924.00$ 834,055.00$ 32.83% STATE GRANTS (615000-615999) Sheriff - Emergency Response and Prep -$ 144,000.00$ 264,000.00$ 120,000.00$ 83.33%Fav. due to timing of grant payment for Public Safety Academy Assistance Program Sheriff - Patrol Services -$ -$ 49,369.00$ 49,369.00$ 100.00%Fav. Marine Safety Grant.. State Match Foster Care - - -$ - 0.00% Prosecuting Attorney - - - - 0.00% Clerk - County Clerk - 23,000.00 25,531.00 2,531.00 11.00%Fav. due to SCAO (State Court Administrative Office) Grant funding College Intern Positions. Economic Development - - - - 0.00% Health Division 7,081,450.00 8,807,119.00 8,807,119.00 - 0.00%At budget Facilities Management - - 500,000.00 500,000.00 100.00%Sustainability Initiatives (GRN-1004136) from Michigan Economic Development Corporation (MEDC). Water Resources Commissioner - - - - 0.00% Economic Development - Veteran's Services - - - - 0.00% Non-Departmental - Child Care Subsidy 15,779,623.00 15,779,623.00 15,779,623.00 - 0.00%At budget Total State Grants 22,861,073.00$ 24,753,742.00$ 25,425,642.00$ 671,900.00$ 2.71% OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999) Non-Departmental 52,750,000.00$ 52,750,000.00$ 52,850,000.00$ 100,000.00$ 0.19%Fav. Due to State Court Fund Disb PA 189 caseload distribution on operational expenditures on trial courts. HHS - Homeland Security - - - - 0.00% Emergency Management - Homeland Security 9,000.00 9,000.00 9,000.00 - 0.00%At budget Circuit Court-Judicial Admin - - - - 0.00% COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2024 THIRD QUARTER REPORT 13 AMOUNT ADOPTED AMENDED FY 2024 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2024 THIRD QUARTER REPORT Circuit Court- Civil Criminal 4,500.00 129,500.00 203,300.00 73,800.00 56.99%Favorability primarily attributed to $73,800 in Attorney Fee - Appellate based on appeals activity; 50% reimbursement from the State. 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 24,000.00 (56,000.00) -70.00%Unfav. Social Security Incentive Payments ($56,000) as a result of a reduction in the number of inmates receiving social security. Funds are collected from jail inmates who receive SSI to offset the cost of incarceration. Non-Departmental - Reimb Judges Salaries 1,994,184.00 1,994,184.00 2,071,684.00 77,500.00 3.89%Fav. Due to increased reimbursement of Probate Court Judges Salaries Total Other Intergovernmental Revenue 55,014,534.00$ 54,964,484.00$ 55,157,984.00$ 193,500.00$ 0.35% CHARGES FOR SERVICES (630000-635999) Administration of Justice Circuit Court - Judicial/Administration -$ -$ 1,000.00$ 1,000.00$ 100.00%Favorable $1,000 in Judge On Line Services due to adjustment for CRE. Circuit Court - Civil/Criminal 666,700.00 541,700.00 850,300.00 308,600.00 56.97%Favorability primarily due to $195,500 in Costs, as assigned by judges and collected by reimbursement. Also favorable Jury Fees based on increased activity; population is requesting more jury trials. Partially offset by unfavorability in Civil Mediation Payments. This dollar-for- dollar reimbursement is driven by the Attorney Fees Medators activity, which is down due to law changes in 2023 leading to less cases going to mediation than previous. Circuit Court - Family Division 187,500.00 187,500.00 236,300.00 48,800.00 26.03%Favorability primarily due to Board and Care $17,100 and Govt Benefit Board and Care $16,200 due to Child Care Fund chargebacks. Also favorable $12,700 in Adoptive Info Request Fee due to increased activity. Also favorable $4,100 in Costs based on assignment by judges and collection by Reimbursement. District Court - Division I (Novi)3,039,753.00 3,039,753.00 2,324,353.00 (715,400.00) -23.53%Unfavorability primarily due to Ordinance Fines and Costs ($350,800); State Law Costs ($124,400); and Probation Fees ($84,900) attributed to changes in legislation. District Court - Division II (Clarkston)1,616,941.00 1,616,941.00 1,309,441.00 (307,500.00) -19.02%Unfavorability primarily due to State Law Costs ($250,700) and Ordinance Fines and Costs ($32,100) attributed to changes in legislation. Also unfavorable ($47,300) in garnishment fees due to collection activity being less than budgeted. Partially offset by favorability of $41,600 in Probation Fees due to increased activity. District Court - Division III (Rochester Hills)3,500,015.00 3,500,015.00 2,603,515.00 (896,500.00) -25.61%Unfavorability primarily from Ordinance Fines and Costs ($505,500), Probation Fees ($206,800) and State Law Costs ($82,900) due to changes in legislation. 14 AMOUNT ADOPTED AMENDED FY 2024 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2024 THIRD QUARTER REPORT District Court - Division IV (Troy)1,589,403.00 1,589,403.00 1,273,203.00 (316,200.00) -19.89%Unfavorability primarily due Ordinance Fines and Costs ($105,100) attributed to the reduction in caseload from marijuana legalization and other policy changes. Also unfav. Probation Fees ($26,000) as well as State Law Costs ($23,700) attributed to changes in legislation. Also unfavorable ($43,500) in Forfeiture of Bonds, ($19,600) in Drunk Driving Caseflow DDCAF and ($27,900) in Garnishment Fees due to lower activity. Probate Court - Estates and Mental Health 532,650.00 532,650.00 741,150.00 208,500.00 39.14%Favorable primarily due to Gross Estate Fees $120,400 due to a increase in fees paid. Also fav. Certified Copies $44,700 and Photostats $19,300 due to an increase in activity. Total Administration of Justice 11,132,962.00$ 11,007,962.00$ 9,339,262.00$ (1,668,700.00)$ -15.16% Law Enforcement Prosecuting Attorney 833,621.00$ 833,621.00$ 778,621.00 (55,000.00) -6.60%Unfav. Crime Victim Rights ($44,000) due to vacant position and offset in Personnel, Reimb General ($10,000) from less activity at the 46th District Court and Microfilming ($1,500) due to less activity. Sheriff's Office 2,900.00 2,900.00 31,400.00 28,500.00 982.76%Fav. Reimb General due to higher abandoned auto auction activity and DNA Testing Fees due to increased activity. Sheriff - Administrative Services 243,500.00 243,500.00 253,500.00 10,000.00 4.11%Fav. FOIA Fees $35,000 and Photostats $10,000 due to increased activity; partially offset by Unfav. Fingerprints ($25,000) and Registration Fees ($10,000) due to reduced activity Sheriff - Corrective Services 2,381,342.00 2,381,342.00 2,631,342.00 250,000.00 10.50%Fav. Commissions Contracts $250,000 due to increased usage of the Commissary and Diverted Felon $110,000 due to the number of inmates that meet reimbursement criteria; partially offset by unfav. Inmate Board and Care ($110,000) due to lower collection rates. Sheriff - Corrective Services Satellites 961,099.00 961,099.00 951,099.00 (10,000.00) -1.04%Unfav. Civil Action Service Fees ($45,000) due to less activity and offset by favorable Fees Civil Service expenditure. Also unfav. Board and Care ($1,000) due to less than anticipated judge referrals to the tether program; partially offset by fav. Reimb Court Services $35,000 due to higher than budgeted court security services. Sheriff - Emergency Response and Prep - - 3,000.00 3,000.00 100.00%Fav. Reimb General due to reimbursable training activity. Sheriff - Patrol Services 65,992,466.00 67,369,145.00 67,544,145.00 175,000.00 0.26%Fav. Reimbursement Salaries $175,000 due to contracts with venues such as Pine Knob and Meadowbrook and Liquor Control Sheriff $7,000 due to inspections; partially offset by unfav. Impound Fees ($10,000) due to reduced activity. Sheriff - Emergency Communications Operations 2,872,878.00 3,233,975.00 3,233,975.00 - 0.00% Sheriff - Investigative Forensic Services 1,015,000.00 1,056,416.00 456,416.00 (600,000.00) -56.80%Unfav. primarily due to Drug Testing ($650,000) as the Results testing program has not returned to full capacity since the pandemic and is experiencing a lower number of clients and partially offset by favorable operating expenditures. Also fav. Reimb Salaries $45,000 due to task force reimbursement. Total Law Enforcement 74,302,806.00$ 76,081,998.00$ 75,883,498.00$ (198,500.00)$ -0.26% General Government Clerk - Administration -$ -$ - -$ 0.00% Clerk - County Clerk 2,183,100.00$ 2,183,100.00$ 2,652,950.00 469,850.00$ 21.52%Fav. Photostats $150,000, Certified Copies $140,000, Forfeiture of Surety Bonds $87,125 and Forfeiture of Bonds $70,000 due to increased activity.15 AMOUNT ADOPTED AMENDED FY 2024 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2024 THIRD QUARTER REPORT Clerk - Elections 196,900.00 196,900.00 343,668.00 146,768.00 74.54%Fav. due to Reimb General $150,0000 as charging CVT's for election services. Partially offset by Unfav. Passport Fees ($39,000) due to less activity. Clerk - Register of Deeds & Micrographics 13,548,500.00 13,548,500.00 13,572,500.00 24,000.00 0.18% Fav. due to Tract Index $70,000 due to increase in property transactions. Also, Fav. Enhanced Access Fees $50,000 and Photostats $5,000 due to increase in activity.Partially offset by Unfav. Mortgages ($100,000) due to interest rate rising and low housing inventory. Treasurer 3,466,100.00 3,466,100.00 3,238,280.00 (227,820.00) -6.57%Unfav. Civil Action Service Fees ($142,300), Foreclosure Notification Fee ($37,450) and Deeds ($39,500). Partially offset by Fav. Recording Fee Redemption Certi $10,000 due to increased activity and collection of fee. Also Fav. FOIA $12,000 due to requests. Overarching cause is due to land sales activity. Board of Commissioners 3,700.00 3,700.00 2,900.00 (800.00) -21.62%Unfav. Fee Income ($800) due to less prescription royalties due to decreased demand. Water Resources Commissioner 3,854,519.00 3,978,519.00 3,979,539.00 1,020.00 0.03%At budget Total General Government 23,252,819.00$ 23,376,819.00$ 23,789,837.00$ 413,018.00$ 1.77% County Executive County Exec - Corp Counsel - - - - 0.00% County Exec - Admin - - - - 0.00% M&B - Equalization Division 3,655,054.00 3,655,054.00 3,876,054.00 221,000.00 6.05%At budget M&B - Fiscal Services Division 134,660.00 134,660.00 160,500.00 25,840.00 19.19%Favorability due to increase in Late Penalty fees M&B - Purchasing Division 715,690.00 715,690.00 367,000.00 (348,690.00) -48.72%Lower than expected purchasing/rebates Facilities Management - Support Services 396,000.00 396,000.00 396,000.00 - 0.00%At budget Human Resources - - - 0.00% HHS - Administration - - 4,200.00 4,200.00 100.00%Favorable due to Psych Testing and Evaluation fees being more than anticipated. HHS - Health Division 4,177,916.00 4,181,246.00 4,181,246.00 - 0.00%At budget HHS - Neighborhood & Housing Development - - - - 0.00% Public Services - Community Corrections 8,750.00 8,750.00 11,700.00 2,950.00 33.71%Fav. Fee Income due to intake and higher than anticipated referrals from Judges. Public Services - Children's Village 4,763,987.00 4,763,987.00 5,596,540.00 832,553.00 17.48%Fav. Out County Board and Care $1,000,000 and Guaranteed Beds- Shelter Care $29,027 due to out-county kids. Partially offset by Unfav. Board and Care ($110,000) related to fewer residents on campus. Also, Unfav. Child Care State Aid ($85,774) due to in-county kids. Public Services - Medical Examiner 469,850.00 1,055,750.00 867,000.00 (188,750.00) -17.88%Unfav. Autopsies (254,650) due to joint operating agreement with Macomb county (MR 2023-3415) and the number of autopsies performed. Partially Offset by Fav. Cremation Approval Fees $65,875 due to increase in Cremation permit activity and Lapper County contract. Public Services - Animal Control 1,722,014.00 1,722,014.00 1,052,074.00 (669,940.00) -38.90%Unfav. Sale of Licenses ($687,814) due to smaller census team and lower activity ever since the COVID-19 pandemic. Partially Offset by Fav. Adoption Fee $13,000 and Services Fees $12,050 due to fee collected for purchase of on-line dog license, contracted Municipalities Inter-Local Agreement. Public Services - Circuit Court Probation - - - - 0.00% 16 AMOUNT ADOPTED AMENDED FY 2024 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2024 THIRD QUARTER REPORT Economic Development - Planning & Local Bus Dev. (FKA PEDS) 316,708.00 325,158.00 650,000.00 324,842.00 99.90%Favorability due to Michigan Career Quest revenues received and NoHaz program revenues. Economic Development - Veterans - - - - 0.00% Total County Executive 16,360,629.00$ 16,958,309.00$ 17,162,314.00$ 204,005.00$ 1.20%At budget Non-Departmental Non-Dept - Charges for Services 918,000.00$ 918,000.00$ 1,015,600.00 97,600.00 10.63%Fav. Primarily due to Commission Public Telephone $100,000 due to increased use of telephone and electronic mail services used at the county jail and Children's Village. Total Non-Departmental 918,000.00$ 918,000.00$ 1,015,600.00$ 97,600.00$ 10.63% Total Charges for Services 125,967,216.00$ 128,343,088.00$ 127,190,511.00$ (1,152,577.00)$ -0.90% INDIRECT COST RECOVERY (640100)9,150,000.00$ 9,150,000.00$ 9,150,000.00 -$ 0.00%At budget CONTRIBUTIONS (650000) Board of Commissioners-Contributions - - - - 0.00% Sheriff Patrol Services Donations - 5,000.00 5,000.00 - 0.00%Bill and Shannon Johns donation to K9 Unit in memory of Bill Loken Health Division 1,200.00 1,200.00 100.00%Donation received Department of Public Communications - Sponsorships - - - - 0.00% Economic Development & Comm Affairs - Contributions - - 6,757.00 6,757.00 100.00%Donation received Non-Departmental - - 0.00% Economic Development - Contributions - - - - 0.00% Water Resources Commissioner - - - - 0.00% Total Contributions Revenues -$ 5,000.00$ 12,957.00$ 7,957.00$ 159.14% INVESTMENT INCOME (655000) District Courts (Div. I - IV)2,200.00 2,200.00 2,200.00 - 0.00%At budget. Sheriff Corrective Services - - 1.60 1.60 100.00%Interest income Sheriff Investigative/Forensic Services - - - - 0.00% Treasurer 300,000.00 300,000.00 577,990.00 277,990.00 92.66%Fav. due to investment base and market rate adjustments. Clerk/Register of Deeds 2,500.00 2,500.00 2,500.00 - 0.00%At budget Fiscal Services - - - - 0.00% Economic Development - - - - 0.00% Health Division - - - - 0.00% Non-Departmental 3,000,000.00 3,000,000.00 4,300,000.00 1,300,000.00 43.33%Fav. due to investment base and market rate adjustments. Total Investment Income 3,304,700.00$ 3,304,700.00$ 4,882,691.60$ 1,577,991.60$ 47.75% OTHER REVENUES (670000) Circuit Court - Donations -$ -$ -$ -$ 0.00% Circuit Court - - - - 0.00% District Courts (Div. I - IV)- - - - 0.00% District Courts (Div. I - IV)- - - - 0.00% Probate Court - - - - 0.00% Sheriff Office - - - - 0.00% Sheriff - Administrative Services - - - - 0.00% Sheriff - Corrective Services - - - - 0.00% Sheriff - Corrective Services-Satellites - - - - 0.00% Sheriff - Emergency Resp and Prepare - - - - 0.00%17 AMOUNT ADOPTED AMENDED FY 2024 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FISCAL YEAR 2024 THIRD QUARTER REPORT Sheriff - Patrol Services 12,000.00 12,000.00 - (12,000.00) -100.00%Unfav. due to less County Auction activity. Sheriff - Emergency Communications Operations - - - - 0.00% Sheriff - Investigative/Forensic Svc 3,000.00 3,000.00 11,500.00 8,500.00 283.33%Fav. Refund Prior Years Expenditures from reimbursement worked in previous fiscal year from DEA task force members; partially offset by unfav. County Auction due to less activity. Clerk - County Clerk - - - - 0.00% Clerk - Elections - - - - 0.00% Clerk - Register of Deeds & Micrographics - - - - 0.00% Treasurer - - - - 0.00% Board of Commissioners - - - - 0.00% Water Resources Commissioner - - - - 0.00% County Exec - Compliance Office - - - - 0.00% Management and Budget - Fiscal Services - - - - 0.00% Facilities Management - Support Services 1,500.00 1,500.00 1,500.00 - 0.00% Human Resources - - - - 0.00% Facilities Management Engineering - - - - 0.00% Health Administration - - - - 0.00% Health Division - - 400.00 400.00 100.00%Fav. Due to County Auction and Adjustment to Prior Years entry. Homeland Security - - - - 0.00% EMG - Homeland Security - - - - 0.00% Public Services - Community Corrections - - - - 0.00% Public Services - Medical Examiner - - - - 0.00% Public Services - Animal Control-Other Revenues - - - - 0.00% Public Services - Children's Village - Other Revenues - - 37,161.00 37,161.00 100.00%Fav. Refund Prior Year Revenue $35,856.24 mainly attributed to Board and Care revenue received after year-end for Q2 forecast. To correct prior year accrual/reversal. Economic Development - Veterans - - - - 0.00% Non-Dept - Sundry - - - - 0.00% Total Other Revenues 16,500.00$ 16,500.00$ 50,561.00 34,061.00$ 206.43% TRANSFERS IN (695500) Circuit Court - Transfers In - - - - 0.00% Prosecuting Attorney Transfers In - - - - 0.00% Board of Commissioners 100,000.00 100,000.00 100,000.00 0.00% HHS Administration (9,936,707.00) (9,936,707.00) 0.00%Opiod Settlement Funding; desc needed from analyst Health Division - Transfers In 17,000,000.00 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 - 7,266.00 7,266.00 - 0.00% Economic Development Transfers In - -- - 0.00% Medical Examiners Transfer In - -- - 0.00% Sheriffs' Transfers In - 229,958.00 229,958.00 - 0.00% Treasurers' Transfers In 2,700,000.00 2,700,000.00 2,700,000.00 - 0.00% Non-Departmental - Transfers In 24,527,977.00 45,348,402.00 45,348,402.00 - 0.00%At budget Total Transfers In Revenues 44,327,977.00$ 55,448,919.00$ 55,448,919.00 -$ 0.00% PLANNED USE OF FUND BALANCE (665882) Encumbrances and Carry forwards - 19,828,116.17 19,828,116.17 - 0.00% Use of Prior Yrs Fund Balance 5,268,760.00$ (4,835,679.00)$ (4,835,679.00) - 0.00% Total Planned Use of Fund Balance 5,268,760.00$ 14,992,437.17$ 14,992,437.17$ -$ 0.00% TOTAL GEN. FUND / GEN. PURPOSE REVENUE 575,896,118.42$ 601,165,646.28$ 604,470,733.88$ 3,305,087.60$ 0.55% 18 Adopted Amended Forecast Favorability/UNF Percentage $53,445,806.77 $55,726,705.82 $48,226,805.82 $7,499,900.00 13.46% $29,596,104.34 $29,596,104.34 $28,215,604.34 $1,380,500.00 4.66% $11,495,687.00 $12,928,704.05 $6,180,504.05 $6,748,200.00 52.20% $5,548,033.43 $6,371,588.43 $7,000,388.43 ($628,800.00)-9.87% $6,805,982.00 $6,830,309.00 $6,830,309.00 $0.00 0.00% Personnel Judicial Administration and Business divisions are at budget. Operating Transfers Court Business division favorable due to step increases and turnover. Civil/Criminal division favorable due to underfilled positions, new hires and step increases. Family division favorable due to underfilled and vacant positions. Transfers to be completed by year-end. Judicial Administration division unfavorable primarily due to Info Tech Operations ($90,500) based on budget allocation. Partially offset by favorability in Telephone Communications of $6,000 due to less than anticipated use. Court Business division unfavorable primarily due to Info Tech Operations ($88,800) based on budget allocation. Partially offset by favorability of $3,400 in Info Tech Managed Print Servcies due to increased usage of electronic formats. Civil/Criminal division unfavorable primarily due to Info Tech Operations ($169,100) and ($30,700) in Equipment Rental due to budget allocation. Also unfavorable ($20,400) in Telephone Communications attributed to the rollout of the VOIP system. In addition ($11,500) unfavorable in Info Tech Managed Print Svcs. This is the result of both the new Judgement of Sentence application causing printing errors as well as Settlement Week increasing activity by printing and providing documentation. Internal Judicial Administration division primarily favorable $78,300 for Special Projects; these funds are used as needed by the Court for technology improvements. Also favorable $40,600 in Travel and Conference, being used to offset the other divisions. Partially offset by unfavorability of ($54,200) in Library Continuations due to increased inflationary costs. Court Business division unfavorability primarily driven by ($19,100) in Visiting Judges. Bench warrants have doubled from half to full day and judges are more often at the court, also assisting with working through the backlog. Partially offset by favorability in Metered Postage Expense $7,800 as email communication has increased. Also favorable $3,300 in Equipment Maintenance due to activity being less than budgeted. Civil/Criminal division favorable primarily due to $112,300 in Attorney Fees Mediators; law change in 2023 resulted in less cases going to mediation. Also favorable $48,500 in Transcript on Appeals due to less than anticipated activity; pending legislation to increase the statutory fee may result in less favorability than forecast. Also favorable $34,800 in Office Supplies based on department needed and activity. Also favorable $12,500 in Computer Research Service as the current contract is under negotiation. Partially offset by unfavorability ($57,600) in Defense Attorney Fees Appellate due to payments at MIDC rates; offset by 50% reimbursement from State Appellate Defender Office/Michigan Appellate Assigned Counsel System (SADO/MAACS). Also unfavorable ($14,900) in Defense Atty Fees; no budget was allocated for the Circuit Court to pay for mandated attorneys not covered by the Mandated Indigent Defense grant (MIDC). Family division favorability primarily attributed to State Institutions $4,678,100 and $835,400 in Private Institutions Residential due to policy changes to lower placement as costs have significantly increased. Also favorable Defense Atty Fees $467,700 due to timing, as actuals activity is delayed until case disposition. Family division unfavorability due to ($124,900) in Info Tech Operations based on budget allocation. Also unfavorable ($48,800) in Equipment Rental primarily for Justice VA Solutions (JAVS). Also unfavorable ($46,400) in Telephone Communications attributed to increased costs incurred for compliance with the Extreme Risk Protection Act. Partially offset by favorability of $5,700 in Info Tech Managed Print Svcs due to increased use of electronic formats. Circuit Court 2024 Q3 Forecast Total Summary of Projections 19 Adopted Amended Forecast Favorability/UNF Percentage $20,306,782.89 $20,493,010.37 $20,270,410.37 $222,600.00 1.09% $15,723,171.15 $15,942,370.15 $15,694,370.15 $248,000.00 1.56% $2,544,416.00 $2,373,562.48 $2,361,162.48 $12,400.00 0.52% $2,039,195.74 $2,177,077.74 $2,214,877.74 ($37,800.00)-1.74% $0.00 $0.00 $0.00 $0.00 0.00% Novi and Troy are projected at budget. Clarkston favorable $131,200 due to step increase and turnover. Rochester Hills favorable $144,000 due to vacancy, turnover and step increases. Rochester Hills unfavorable primarily due to Info Tech Operations ($15,600) due to efiling, with new equipment having to be purchased. Additionally unfavorable in Info Tech Managed Print Svcs ($4,100) due to landlord tenant mandated changes resulting in entirely new packets being required. Partially offset by favorability in Telephone Communications $21,300 due to decreased usage. Usage decrease attributed email addresses now being available to all staff, leading to less phone usage. Personnel Admin unfavorable ($27,200) primarily attributed to the Weekend Arraignments program paid through overtime and has been challenging to staff. Operating Transfers No transfers out occuring for FY2024. Admin and Novi are projected at budget. Clarkston unfavorable primarily due to Info Tech Operations ($35,000) due to budget allocation and usage. Conversion to efiling and video courtrooms has required additional equipment to be purchased. Partially offset by favorability in Telephone Communications of $16,100 due to budget allocation. Internal Admin favorable primarily attributed to $10,000 in Visiting Judges, which is used as needed. Novi Unfavorable primarily due to ($93,700) in in Furniture and Fixtures due to timing of payment, as the budget resides in FY 2023. Also unfavorable ($17,200) in Interpreter fees, an uncontrollable mandated expense based on need. Partially offset by favorability $10,000 in Library Continuations due to lack of activity. Also favorable $8,000 in Drug Testing Expense due to lack of activity related to subsidizing drug testing for those unable to afford it. Additional favorability includes: $6,800 in Rent based on current contractual agreement, $5,700 in Juror Fees and Mileage, an uncontrollable expense related to jury trials and based on activity, $4,700 in Printing due to increased adoption of electronic communication methods, $4,600 in Bank Charges due to increase in cash usage, traffic tickets and online payments, and $3,500 in Medical Exam due to reduction in case loads requiring a drug/alcohol assessment. Clarkston unfavorability primarily due to ($75,100) for Court Reporter Services; crime victims rights assessments are ordered when requested, no budget is currently in place. Partially offset by favorability of $4,500 in Rent, with the current contract under negotiation for renewal. Also partially offset by net favorability between Professional Services and Contracted Services of $16,000 to support end-user support specialists. Rochester Hills favorability primarily attributed to $65,300 net favorability between Professional and Contractual Services to support end-user support specialists. Also favorable $10,800 in Office Supplies based on activity; supplies are replenished as needed. Additional favorability includes: $9,800 in Juror Fees and Mileage based on activity; impacted partially by timing due to vacations and less jury trials in the latter part of the year, $5,600 in Bank Charges due to increase in cash usage, traffic tickets and on-line payments, $4,500 in Library Continuations based on budget utilization, and $3,600 in Medical Exam based on activity for NEEDs assessments. Partially offset by unfavorable ($18,100) in Interpreter Fees based on increased demand; this is a mandated, uncontrollable expense. Troy favorable primarily attributed to net favorability $39,000 in Professional and Contractual Services due to additional IT support to transition to electronic filing. Partially offset by unfavorability ($9,300) in Interpreter Fees, an uncontrollable mandated expenses based on demand. Also unfavorable ($7,800) in Furniture and Fixtures to provide replacement office furniture. Troy unfavorable primarily due to Info Tech Operations ($39,800) due to budgeted allocation and usage; eFiling implementation has required the purchase of extra monitors, laptop and scanners for the public. Also unfavorable ($10,300) in Equipment Rental for mail machine maintenance, maintenance of the DCR system and BIS contract issues. District Court 2024 Q3 Forecast Total Summary of Projections 20 Adopted Amended Forecast Favorability/UNF Percentage $8,325,470.27 $8,457,053.27 $8,205,253.27 $251,800.00 2.98% $5,909,363.19 $5,909,363.19 $5,704,463.19 $204,900.00 3.47% $1,255,135.00 $1,288,268.00 $1,256,668.00 $31,600.00 2.45% $1,160,972.08 $1,259,422.08 $1,244,122.08 $15,300.00 1.21% $0.00 $0.00 $0.00 $0.00 0.00% Probate Court 2024 Q3 Forecast Total Summary of Projections Personnel Admin is at budget. Operating Transfers No transfers occuring in FY2024. Admin favorability primarily due to Library continuations $15,000 with charges being made to Estates/Mental Health instead of Admin; net result is forecasted favorability of $700. Also favorable Membership dues net $3,600 for the same reason, net favorable $1,200 for the Court. Mental Health & Estates favorable primarily due to $85,500 in Defense Atty Fees; this mandated expense is based on activity of court appointments. Also favorable $80,500 in Software Support Maintenance, with no activity planned for FY2024 for the court's Case Management System. Also favorable $9,600 in Medical Services Probate Exam based on activity. Partially offset by ($104,000) in Fees Guardian Ad Litem based on activity. These mandated, court appointed individuals look after and verify care of their wards. Impacted by an aging population and COVID long term health impacts. Also unfavorable ($34,500) in Medical Services Guardianship based on activity. Medical services are reviewed together, the Court is facing increased costs for doctors, specialists, etc. especially for those with disabilities. Also unfavorable ($19,700) in Guardian Review - Adult based on activity. Policy has been changed to ensure more review are occurring and determine why guardian renewals are not happening. This is a requirement by the state, with some volunteers and some paid ($50 per review). Admin favorability attributed to $28,600 in Info Tech Operations and $4,300 in Telephone Communications due to budget allocation. Partially offset by unfavorabilty ($1,200) in Info tech Managed Print Svcs due to increase activity driven by certified documents. These need to be printed and mailed. These costs are offset in RC630210 in Estates for revenue. Mental Health & Estates is unfavorable primarily due to Equipment Rental ($27,700) due to allocation of budget for JAVS equipment. Partially offset by $9,300 in favorability in Telephone Communications due to budget allocation. Email has been pushed as an alternative and processes updated, driving down usage. Internal Estates/Mental health favorable $204,900 due vacancy and turnover. 21 Adopted Amended Forecast Favorability/UNF Percentage $27,732,067.90 $28,546,082.07 $27,176,082.07 $1,370,000.00 4.80% $23,108,424.70 $23,085,019.70 $22,145,019.70 $940,000.00 4.07% $661,808.00 $1,231,778.17 $1,044,778.17 $187,000.00 15.18% $2,664,041.20 $2,960,674.20 $3,117,674.20 ($157,000.00)-5.30% $1,297,794.00 $1,268,610.00 $868,610.00 $400,000.00 31.53%Transfers  Transfers Out favorability is due to less Cooperative Reimbursement Program grant match obligation than budgeted.  Favorability of $450,000 is due to variances in multiple spending categories such as Contracted Services, Expert Witness Fee and Mileage, Expendable Equipment, Library Continuations, Personal Mileage, Witness Fees and Mileage and Printing due to less usage and Direct Client Services for direct victim needs.  Forecasted unfavorability of ($240,000) is predominantly due to Info Tech Operations. This is offset by favorability in Info Tech Managed Print Svcs and Motor Pool Fuel Charges due to less than anticipated use.  Favorability of $80,000 in Info Tech Managed Print Services is due to remote work and paper reduction efforts as well as Motor Pool Fuel Charges and Telephone Communications due to less than anticipated use. This offsets a portion of the unfavorability. Internal  Projected favorability is partially offset by unfavorability of ($310,000) which includes variances in several spending categories such as Professional Services, Travel and Conference, Extradition Expense and Court Transcripts due to usage. Personnel  Overtime unfavorable ($200,000) and offset by favorability in salaries and fringe benefits.  Favorability in salaries and fringe benefits due to turnover and vacancies. Operating Prosecuting Attorney 2024 Q3 Forecast Total Summary of Projections 22 Adopted Amended Forecast Favorability/UNF Percentage $198,697,219.56 $205,978,237.21 $208,202,357.21 ($2,224,120.00) -1.08% $156,314,247.97 $158,241,056.97 $161,496,056.97 ($3,255,000.00) -2.06% $14,497,858.00 $18,607,532.65 $18,472,532.65 $135,000.00 0.73% $26,897,585.59 $27,598,660.59 $27,290,460.59 $308,200.00 1.12% $987,528.00 $1,530,987.00 $943,307.00 $587,680.00 38.39% Personnel  Personnel Category is unfavorable in Overtime and associated Fringe Benefits due to turnover, parental leave, vacant positions, hospital watch, officers in the academy and officers in training and partially offset by favorability in Salaries due to vacancies and turnover. In addition, events at venues such as Pine Knob drives overtime, however it is reimbursed through Reimbursement Salaries revenue via interlocal agreements to provide law enforcement services. Holiday Overtime is also unfavorable with the addition of holidays and no offsetting increase to the budget. Operating Sheriff's Office 2024 Q3 Forecast Total Summary of Projections Transfers  Transfers Out are projected to be favorable due to timing of Motor Pool Transfers for law enforcement contracts based on vehicle availability and cost as well as Automotive Theft Prevention Association (ATPA) and Narcotics Enforcement Team (NET) grant match obligation being lower than budgeted.  Favorability is driven by a few large items, with multiple smaller accounts across divisions favorable due to usage. These accounts include Bedding and Linen, Building Maintenance Charges, Communications, Custodial Supplies, Equipment Maintenance, Evidence Fund NET, Laundry and Cleaning, Office Supplies, Printing, Prisoner Housing- Outside, Professional Services, Software Support Maintenance and Supportive Services.  Forecasted favorability totaling $675,000 in Motor Pool Fuel Charges, Motor Pool, Radio Communications and Office Equipment Rental due to less than anticipated usage.  Projecting unfavorability totaling ($390,000) in Info Tech Operations and Telephone Communications due to higher usage. Internal  Favorability of $55,000 in Laboratory Supplies is due to reduced usage of the RESULTS drug testing program and offset by unfavorable Drug Testing revenue. Favorability of $75,000 in Fees Civil Service which is offset by unfavorable Civil Action Service Fees revenue due to less activity in process serving.  Projected unfavorability of ($435,000) in Contracted Services due to jail healthcare services budget developed based on monthly favorability. Increasing costs have reduced this favorability however the budget has not increased to reflect the increasing costs.  Unfavorability of ($220,000) in Uniforms is due to the transition to black uniforms. 23 Adopted Amended Forecast Favorability/UNF Percentage $11,550,021.83 $12,309,845.03 $11,651,543.04 $658,301.99 5.35% $8,587,375.25 $8,610,375.25 $7,673,173.26 $937,201.99 10.88% $1,545,612.00 $1,827,813.20 $1,713,513.20 $114,300.00 6.25% $1,417,034.58 $1,871,656.58 $2,264,856.58 ($393,200.00)-21.01% $0.00 $0.00 $0.00 $0.00 0.00%Transfers No activity for FY24 across all Divisions. Internal Fav. County Clerk Division for Court Transcripts $41,000 due to prosecutors ordering less transcripts. Also Fav. Professional Services $34,500, Metered Postage $23,900, Office Supplies $20,000 and Charge Card Fee $11,000 due to less than anticipated activity. Unfav. Elections division for Metered postage ($125,000) due to high volume of mailings. Also, Unfav. Fees - Per Diems ($74,000) due to this year being election year. Fav. for Register of Deeds (and Micrographics) Division for Material Supplies $72,000, Maintenance Contract $64,000 due to less than anticipated use and activity for Micrographic's Division. Also, Fav. Metered Postage Expense $14,500 due to less volume of mailings. Operating Expenditures is at budget at Q3 for Clerk/ROD Administration and Jury Commission Division. Fav. for Clerk/ROD Administration Division for Telephone Communications $18,000. Partially offset by Unfav. Motor Pool ($1,500). Unfav. Info Tech Operations ($62,400) due to budget allocation and usage for County Clerk Division. Unfav. Info Tech Operations ($132,600) due to allocation of budget and usage for Elections Division. Unfav. Info Tech Operations ($185,700) due to allocation of budget and usage for Register of Deeds Division Internal Services is at budget at Q3 for Jury Division. Personnel Favorability in salaries and fringes due to turnover, underfilled positions and vacancies across all divisions, with greater favorability of $527,800 for County Clerk, $331,300 for Register of Deeds(and Micrographics), $59,500 for Administration and $18,601.99 for Jury Commission and at budget for Elections. Operating Clerk/Register of Deeds 2024 Q3 Forecast Total Summary of Projections 24 Adopted Amended Forecast Favorability/UNF Percentage $9,010,040.85 $9,520,095.85 $8,548,695.85 $971,400.00 10.20% $3,947,191.52 $3,953,489.52 $3,792,889.52 $160,600.00 4.06% $3,259,270.00 $3,259,270.00 $2,628,470.00 $630,800.00 19.35% $1,683,579.33 $2,067,336.33 $1,887,336.33 $180,000.00 8.71% $120,000.00 $240,000.00 $240,000.00 $0.00 0.00% Personnel Fav. due to vacancies, turnover and underfill positions. Operating Treasurer 2024 Q3 Forecast Total Summary of Projections Transfers At budget for Q2 forecast. Projected favorability is due to the following: Title Search $615,000 due to less fee payments, Fees Civil Service $459,000 due to less property visits, Contracted Services $100,000 due to foreclosing on fewer properties, Recording Fee-Forfeiture Cert $46,000 due to less parcels entering second year of delinquency, Advertising $32,000 due to online auction, and not producing and paying for lawn signs. Partially offset by Unfav. Claims Paid-Individual ($300,000) and Claims Paid-Attorneys ($201,023)due to Rafaeli Lawsuit on settlement on foreclosed property that was in litigation. Unfav. Foreclosure Notification ($135,00) due to increase in Certified/Statutory mailings for delinquent taxpayers. Projecting favorability in Info Tech Operations $148,000, Telephone Communications $14,500 and Insurance Fund $12,000 due to allocation of budget and usage. Internal 25 Adopted Amended Forecast Favorability/UNF Percentage $5,737,575.22 $6,337,687.66 $5,963,287.66 $374,400.00 5.91% $3,748,919.05 $3,748,919.05 $3,548,819.05 $200,100.00 5.34% $1,285,998.00 $1,878,099.44 $1,783,999.44 $94,100.00 5.01% $702,658.17 $710,669.17 $630,469.17 $80,200.00 11.29% $0.00 $0.00 $0.00 $0.00 0.00% Personnel Fav. due to vacancies and turnover. Operating Board of Commissioners 2024 Q3 Forecast Total Summary of Projections Transfers Projected Fav. Sponsorship $50,000 is due to decrease in the number of events related to economic development and community engagements. Also, Fav. Workshops and Meetings $28,500 due to fewer events, resulting in cost saving for the team. Fav. Computer Supplies $21,000 due to less usage than initially anticipated. Partially offset by Unfav. Travel and Conference ($28,500) due to increase activity. Projected Fav. IT Operations $63,600 due to allocation of budget and usage. Internal 26 Adopted Amended Forecast Favorability/UNF Percentage $8,479,591.25 $8,753,831.25 $8,752,395.25 $1,436.00 0.02% $240,267.51 $240,267.51 $240,267.51 $0.00 0.00% $287,975.00 $413,272.00 $332,772.00 $80,500.00 19.48% keep employees current on drain issues and regulations pertaining to their job. $7,895,183.74 $8,044,126.74 $8,123,190.74 ($79,064.00)-0.98% $56,165.00 $56,165.00 $56,165.00 $0.00 0.00% •Favorable Legal Services $39,700 a result of Soil Erosion spending less on legal issues to enforce the laws of the soil erosion program. Water Resources Commissioner 2024 Q3 Forecast Total Summary of Projections Personnel •Salaries and Fringes overall projected to be on budget. Operating •Transfers Out for Drainage Districts will occur at Fiscal Year End. •Unfavorable Drain Equipment Labor ($136,000) due to the increase in the amount of rework projects. Internal •Favorable Travel and Conference $14,000 the result of decreased spending on seminars to •Unfavorable Employee Footwear ($5,000) and Uniforms ($5,000) the result of actual spending being more than anticipated budget. •Unfavorable Charge Card Fees ($5,000) due to credit card companies increasing the fee they charge on credit card transactions. spending being less than anticipated budget. •Unfavorable Information Technology Operations ($40,000) the result of actual spending being more than anticipated budget. •Favorable Drain Equipment $70,000 due to over estimated budget forecast for equipment used in rework projects. •Favorable Information Technology Managed Print Services $28,000 the result of actual •Favorable Office Supplies $24,000 and Metered Postage $16,000 the result of actual spending being less than anticipated budget. Transfers 27 Adopted Amended Forecast Favorability/UNF Percentage $11,105,276.79 $11,785,399.79 $10,846,899.79 $938,500.00 7.96% $7,148,502.50 $7,148,502.50 $6,750,702.50 $397,800.00 5.56% $1,056,545.00 $1,413,996.00 $959,196.00 $454,800.00 32.16% $988,408.29 $1,136,280.29 $1,050,380.29 $85,900.00 7.56% $1,911,821.00 $2,086,621.00 $2,086,621.00 $0.00 0.00% County Executive 2024 Q3 Forecast Total Summary of Projections Personnel Favorability due to vacancy and turnover totaling $397,800 between Administration and Diversity, Equity and Inclusion (DEI) divisions. Operating Transfers totaling $203,000 between the Administration and Diversity, Equity & Inclusion divisions to occur by year- end for executive office movement. Transfers Transfers Out within Indigent Defense Service Office is at budget as it is the grant match for the FY 2024 Mandated Indigent Defense Commission award. Transfer to occur by end of the fiscal year. Admin Unfavorability primarily attributed to ($94,400) in Metered Postage Expense for Senior/Older Adult Newsletter Mailing. Also unfavorable ($5,900) in Workshops and Meeting for the Women4Women event. Partially offset by favorability of $100,000 in Regranting Program for Acorn2Oaks. Compliance Office favorable primarily due to $140,900 in Professional Services for the contract with Jefferson Wells, lower than anticipated activity. DEI favorability primarily attributed to build out of the DEI team resulting in lower than anticipated activity: $106,200 in Special Event Program, $53,500 in Travel and Conference, and $41,400 in Special Event Supplies. Also favorable $93,900 in Professional Services as new training/ERG programs are being developed out. Internal Corporation Counsel favorability primarily attributed to $7,200 in Travel and Conference based on less than anticipated usage in FY2024. Also favorable $4,200 in Library Continuations due to increased usage of electronic resources. Also favorable $2,300 in Personal Mileage due to hybrid scheduling and electronic communication methods being utilized. Also favorable $1,500 in Court Costs due to lake of activity; departments pay first. Admin favorable primarily due to $65,500 from Info Tech Operations $8,100 in Manage Print Services and $6,100 in Telephone, impacted by vacancy and budget allocation. Compliance Office favorable primarily due to $68,300 in Info Tech Operations based on budget allocation. DEI unfavorable ($8,500) Info Tech Operations and ($400) Telephone Communications due to budget allocation and use. Corporation Counsel unfavorable primarily due to Info Tech Operations ($50,300) due to budget allocation and usage. Also unfavorable ($6,500) in Telephone Communications as allocation of budget does not reflect the timing of union agreement to include cellphones and tablets. IDSO is at budget. Compliance Office, Corporation Counsel and Indigent Defense Services Office (IDSO) are at budget. 28 Adopted Amended Forecast Favorability/UNF Percentage $24,954,180.43 $25,985,951.57 $24,740,951.57 $1,245,000.00 4.79% $20,283,703.05 $20,293,858.05 $19,213,858.05 $1,080,000.00 5.32% $789,709.00 $890,610.14 $725,610.14 $165,000.00 18.53% $3,880,768.38 $4,801,483.38 $4,801,483.38 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 0.00% Management & Budget 2024 Q3 Forecast Total Summary of Projections Personnel Favorability in salaries and fringes $1,080,000 due to turnover and underfilled positions/vacancies across all divisions, with greater favorability from Equalization $500,000, Fiscal Services $450,000 and Purchasing $130,000. Operating Transfers No Transfers Out are budgeted in FY 2024. Operating Expenditures are favorable at $115,000 for Equalization Professional Services $30,000, Training $30,000, Personal Mileage $20,000, Employee Footwear $10,000, and Expendable Equipment $10,000, Metered Postage Expense $8,000, and Uniforms $7,000 due to less than anticipated usage. Internal Support Services are at budget. Internal Operating Expenditures are favorable at $50,000 for Fiscal Services Training $30,000 and Metered Postage Expense $20,000 due to less than anticipated usage. 29 Adopted Amended Forecast Favorability/UNF Percentage $5,378,088.63 $5,614,649.33 $5,200,649.33 $414,000.00 7.37% $3,200,625.50 $3,200,625.50 $3,098,625.50 $102,000.00 3.19% $1,001,599.00 $1,215,927.70 $903,927.70 $312,000.00 25.66% $1,175,864.13 $1,198,096.13 $1,198,096.13 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 #DIV/0! Facilities Management 2024 Q3 Forecast Total Summary of Projections Personnel  Favorabile due to vacancy and turnover totaling $102,000 between Administration $25,000 and Facilities Engineering Division $100,000. Partially offset by Support Services ($23,000) due to position reclassification. Operating Transfers No Transfers Out are budgeted for FY 2024. Favorability in Administration $150,000 mainly attributable to Professional Services $100,000 under Sustainability Iniitiatives program due to a delay in hiring educational and implementation contractors as well as favorability in Special Event Supplies $50,000 due to a delay in the start of special events. Favorability in Facilities Engineering for Professional Services $108,000 and Furniture and Fixtures $78,000 due to less than anticipated usage. Unfavorability in Support Services due to Professional Services ($24,000) being more than anticipated.  Internal Service Funds are at budget. Internal 30 Adopted Amended Forecast Favorability/UNF Percentage $6,276,367.26 $6,615,443.51 $6,457,443.51 $158,000.00 2.39% $3,882,840.93 $3,882,840.93 $3,753,640.93 $129,200.00 3.33% $935,845.00 $995,931.25 $962,631.25 $33,300.00 3.34% $1,457,681.33 $1,736,671.33 $1,741,171.33 ($4,500.00)-0.26% $0.00 $0.00 $0.00 $0.00 0.00%Transfers No transfers in FY2024  Fav. for HR Administration Division for Printing $6,300 due to increased digital documentation and communication, Travel and Conference $5,000 due to less travel and events.  Unfav. for Workforce Management Division for Telephone Communications ($22,300) due to allocation of budget and usage. Internal Fav. Printing $8,500 and Periodicals Books Publ Sub $4,200 due to less than anticipated use and activity for Workforce Management Division.  Fav. for HR Administration Division for Info Tech Operations $18,100 due to allocation of budget and usage. Personnel  Fav. in salaries and fringes within Human Resources Department due to vacancies, turnover and Underfilled positions. Operating Human Resources 2024 Q3 Forecast Total Summary of Projections 31 Adopted Amended Forecast Favorability/UNF Percentage $63,651,702.56 $61,322,939.46 $54,115,983.46 $7,206,956.00 11.75% $50,567,790.96 $33,636,952.96 $32,186,952.96 $1,450,000.00 4.31% $8,413,941.00 $12,020,506.90 $6,040,506.90 $5,980,000.00 49.75% $4,050,573.60 $4,441,501.60 $4,641,501.60 ($200,000.00)-4.50% $619,397.00 $11,223,978.00 $11,247,022.00 ($23,044.00)-0.21% Personnel  Favorability in salaries and fringes $1,450,000 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. Operating Transfers  Transfers Out within Health Division unfavorable due to transfer to FND40400 Project work order PRG-17311 (M.R.# 2023-3045).  Favorability in HHS Administration for Private Institution Residence $1,300,000, Private Institution $500,000, Private Institution, Human Service Agency $450,000, Support Services $300,000, Emergency Shelter $300,000, PVT INST Foster CY PD $250,000, and Independent Living CY PD $200,000, related to the Child Care Fund. Particially offset by Child Abuse Neglect Council ($25,000). 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 since COVID ‐19. Also, favorability Support Services $300,000, Material and Supplies $130,000, and Contracted Services $100,000 due to request for funding for Oxford School incident being less than anticipated.  Favorability in Health Division for Professional Services $2,000,000 due to unspent Local Community Stabilization Authority (LCSA) funds part of FY2023. In addition, Uniforms $120,000, Contracted Services $100,000, Software Support Maintenance $100,000, Uniform Cleaning $70,000, Equipment Maintenance $30,000, and Drugs $10,000 due to less than anticipated usage. Partially offset by Vaccines ($235,000), Laboratory Fees ($20,000) higher than anticipated demand.  Internal Support Services unfavorable in Health Division ($200,000) due to more than anticipated usage in Info Tech Operations. Internal Health 2024 Q3 Forecast Total Summary of Projections 32 Adopted Amended Forecast Favorability/UNF Percentage $46,056,237.79 $47,440,141.94 $46,110,241.94 $1,329,900.00 2.80% $33,169,648.41 $33,180,494.41 $32,583,494.41 $597,000.00 1.80% $5,797,271.00 $6,852,621.15 $6,114,621.15 $738,000.00 10.77% Fav. for Community Corrections Division for Contracted Services $69,700 due to a decrease in case loads and number of court orders to suspend sentences as well as transitioning individuals from jail to a sober living house. Additionally, Fav. Office Supplies $9,400 and Printing $6,000 due to less than anitcipated use and activity. Fav. for Medical Examiner Division for Medical Supplies $297,000 and Equipment $19,600 due to less cases, drug testing and lab activities to control diseases. Unfav. Uniforms ($24,000) due to hiring of new staff members, Medical Supplies ($20,000) and Animal Supplies ($20,000) due to animal population and inflationary costs. Also Fav. Charge Card Fees ($8,500) due to shelter paying more in fees for using credit card machines to process payments for services/ adoptions. Partially offset by Fav. Contracted Services $30,000 due to tethers monitoring system is no longer being used as the jail trustees are no longer cleaning the shelter for Animal Control Division. Fav. Medical Services Physicians $66,500, Expendable Equipment $56,000, Laundry and Cleaning $33,000, Drugs $32,000, Custodial Supplies $28,000, Security Supplies $8,000 and Training-Educational Supplies $7,200 due to lower population. Also Fav. Professional Services $20,000 due to reduced need for private nurses. Hospitalization $19,800 due to most of the children that visit the hospital have insurance or Medicaid. Additional Fav. includes Personal Mileage $13,100, Uniforms $11,000 and Employees Medical Exams $7,500 due to vacant positions. In general, the overarching cause is due to vacant positions and reduced population for Children's Village Division. Fav. Office Supplies $20,300 due to inventory management and Metered Postage $7,000 due to less mailingsfor Circuit court Probation Division. Operating Expenditures forecast for Q2 is at budget for Public Services Admin Division. Personnel Favorability in salaries and fringes due to turnover and underfilled positions/vacancies across all divisions, with greater favorability of $222,400 for Medical Examiner, $148,000 for Animal Control, $146,200 for Community Corrections, $80,000 for Children's Village, and budget at Q3 for Public Services Admin Division. Operating Public Services 2024 Q3 Forecast Total Summary of Projections 33 Adopted Amended Forecast Favorability/UNF Percentage Public Services 2024 Q3 Forecast Summary of Projections $7,089,318.38 $7,407,026.38 $7,412,126.38 ($5,100.00)-0.07% $0.00 $0.00 $0.00 $0.00 0.00%Transfers No Transfers Out are budgeted in FY 2024 For Children Village and Public Services Admin Division Internal Services forecast for Q3 is at budget. Fav. Insurance Fund $21,500 and Radio Communications $14,500 due to allocation of budget and usage. Partially offset by Unfav. Equipment Rental ($14,000) and Info Tech Managed Print Svcs ($4,000) due to greater than anticipated costs for Animal Control Division . Fav. for Medical Examiner Division for Info Tech Operations $8,000 due to allocation of budget and usage. Internal Unfav. Info Tech Operations ($22,900) due to computer license costs and additional devices for remote work for Community Corrections Division. Unfav. for Circuit Court Probation Division for Telephone Communications ($7,200) due to allocation of budget and usage. 34 Adopted Amended Forecast Favorability/UNF Percentage $11,303,843.84 $15,141,345.84 $13,005,433.84 $2,135,000.00 14.10% $7,717,130.93 $7,718,042.93 $7,442,130.93 $275,000.00 3.56% $2,234,875.00 $4,618,325.00 $2,618,325.00 $2,000,000.00 43.31% $1,351,837.91 $1,504,977.91 $1,644,977.91 ($140,000.00)-9.30% $0.00 $1,300,000.00 $1,300,000.00 $0.00 0.00% Personnel Favorability due to vacancy and turnover totaling $275,000 among the various Divisions. Operating Transfers Transfers Out are at budget. Unfavorable in Economic Development Administration ($160,000) due to Contracted Services being more than anticipated. Favorable Veteran Services for Soldier Burial $80,000 and Soldier Relief $10,000 due to less than antcipated claims for veteran benefits such as burial in National Cemetary, headstones, markers, burial flags, and other veteran benefits. Internal Services for Planning and Local Business Development unfavorable Info Tech Operations ($140,000) due to more than anticipated usage. Internal Favorable in Planning and Local Business Development $930,000 due to Professional Services $200,000, Special Event Program $200,000, Workshops and Meetings $200,000, Business Recruitment $160,000, Advertising $100,000, Travel and Conference $60,000, and Office Supplies $10,000 being less than anticipated. Favorable in Business Development due to Professional Services $1,300,000 for Automation Alley as contract commitment is for 3 years and we are currently in year 2. Partially offset by Business Recruitment ($135,000) and Advertising ($25,000) due to more than anticipated usage. Economic Development & Community Affairs 2024 Q3 Forecast Total Summary of Projections 35 Adopted Amended Forecast Favorability/UNF Percentage $3,253,620.90 $3,337,600.90 $2,529,600.90 $808,000.00 24.21% $1,215,736.95 $1,215,706.95 $1,215,706.95 $0.00 0.00% $1,404,337.00 $1,404,337.00 $596,337.00 $808,000.00 57.54% $633,546.95 $717,556.95 $717,556.95 $0.00 0.00% $0.00 $0.00 $0.00 $0.00 0.00% Emergency Management & Homeland Security 2024 Q3 Forecast Total Summary of Projections Personnel Personnel expenditures are at budget Operating Transfers No Transfers Out are budgeted in FY 2024. Favorable in Professional Services $850,000 mainly due to Building Resilient Infrastructure and Community grant (BRIC) for $335,000 and the Disaster Control Federal Subsidy $315,000 not being fully expended. Also, favorability for Equipment Maintenance $10,000 due to less than anticipated usage. Partially offset by Ajustment to Prior Years Expenditures ($46,000) and Electrical Service ($6,000) due to less than anticipated usage. Internal Support Services are at budgert. Internal 36 Adopted Amended Forecast Favorability/UNF Percentage $3,962,765.23 $4,564,758.27 $3,873,316.27 $691,442.00 15.15% $2,673,899.22 $2,673,899.22 $2,604,299.22 $69,600.00 2.60% $1,131,327.00 $1,607,095.04 $940,295.04 $666,800.00 41.49% $157,539.01 $225,122.01 $328,722.01 ($103,600.00)-46.02% $0.00 $58,642.00 $0.00 $58,642.00 100.00% Personnel Projected Favorability in Salaries and Fringes due to vacancies and turnover. Operating Dept. of Public Communications 2024 Q3 Forecast Total Summary of Projections Transfers At budget at Q3 Fav. Special Projects $395,000 due to reprioritization (the department shifted its focus to hiring 4 staff members), planned project canceled, and less than anticipated use and activity. Also, Fav. Advertising $120,000 due to new leadership, there are plans to be more strategic with advertising initiatives in the future. Fav. Material and Supplies $27,400, Contracted Services $25,000, Expendable Equipment $19,000, Printing County Directory $11,800, Metered Postage Expenses $10,000 and Periodicals Books Publ Sub $9,800 due to less than anticipated use and activity. Fav. Travel and Conference $20,000 due to less travel and events. Projected Unfav. Info Tech Operations ($112,000) and Telecommunication ($11,000) due to allocation of budget and usage. Internal 3737 Account FY 2024 Adopted Budget FY 2024 Amended Budget FY 2024 Actuals - June Variance Percentage SL FY 2024 Projection Amount Fav./Unfav.Explanation Expenditure 0.00%- SC702995 - Salary Turnover Factor (dept 909) (10,000,000.00)(10,000,000.00)0.00 (10,000,000.00)0.00%-(10,000,000.00) - At budget SC702110 Per Diem Expense - - 180.00 (180.00) 0.00%240.00 - - SC702145 Separation Incentive - - - - 0.00%- - - SC702400 COVID Vaccine Incentive - - - - 0.00%- - - 702000 Salaries Regular (10,000,000.00) (10,000,000.00) 180.00 (10,000,180.00) 0.00%240.00 (10,000,000.00) - At budget SC722750 Workers Comp - - - - 0.00%- - - SC722760 Group Life - - - - 0.00%- - - SC722770 Retirement - - (3.51) 3.51 0.00%(4.68) - - SC722780 Hospitalization - - - - 0.00%- - - SC722790 Soc. Security - - 13.77 (13.77) 0.00%18.36 - - SC722810 Disability - - - - 0.00%- - - SC722800 Dental - - - - 0.00%- - - SC722850 Optical - - - - 0.00%- - - SC722995 Fringe Benefit Turn Over (dept 909) - - - - 0.00%- - 722000:Fringe Benefits - - 10.26 (10.26) 0.00%13.68 - - SC730037 Adj Prior Years Exp - - (580.18) 580.18 0.00%(773.57) - - SC730044 - Adj Prior Years Revenue - - 271,334.96 (271,334.96) 0.00%361,779.95 271,300.00 (271,300.00) Unfav. Due to an accounting adjustment on reimbursements for Child Care fund activity. SC730114 Auction Expense - - - - 0.00%- - - SC730121 - Bank Charges - - 80,134.71 (80,134.71) 0.00%106,846.28 80,100.00 (80,100.00) Unfav. Due to bank service fees and paypal charges are not budgeted. SC730240 - Cash Shortage - - 23.77 (23.77) 0.00%31.69 - - SC730611 - Employees Medical Exams - - - - 0.00%- - - SC730954 - Insurance Surety Bonds 2,500.00 2,500.00 1,705.00 795.00 68.20%2,273.33 2,500.00 - SC731136 - Logos Trademarks Intellect Prp 20,000.00 20,000.00 23,736.75 (3,736.75) 118.68%31,649.00 23,700.00 (3,700.00) Unfav. Due to an increase in the annual renewal fee. SC731213 Membership Dues - - - - 0.00%- - - SC731346 - Personal Mileage - - 86.58 (86.58) 0.00%115.44 - - SC731458 Professional Services - - - - 0.00%- - - SC731577 Refund Prior Years Revenue - - - - 0.00%- - - SC731885 Supportive Services - - - - 0.00%- - - SC731941 Training - - - - 0.00%- - - SC732018 Travel - - - - 0.00%- - - SC730359 - Contingency (dept 909) 1,302,462.00 2,128,721.00 0.00 2,128,721.00 0.00%- 2,128,721.00 - SC730800 - Grant Match (dept 909) 0.00 0.00 0.00 0.00 0.00%- - - SC731080 Legislative Exp (dept 909) 0.00 0.00 0.00 0.00 0.00%- - - SC731822 - Special Projects (dept 909) 0.00 0.00 0.00 0.00 0.00%- - - 730000:Contractual Services 1,324,962.00 2,151,221.00 376,441.59 1,774,199.23 17.50%502,695.69 2,506,321.00 (355,100.00) Unfav. Primarily due to Prior Year Adjustment ($271,300) to an accounting adjustment on reimbursements for Child Care Fund activity and bank and Paypal transaction fees ($80,100) not budgeted. NON-DEPARTMENTAL FY 2024 THIRD QUARTER - GENERAL FUND 9/4/2024 1:01 PM 3rd Qtr Forecast Overall Dept 38 Account FY 2024 Adopted Budget FY 2024 Amended Budget FY 2024 Actuals - June Variance Percentage SL FY 2024 Projection Amount Fav./Unfav.Explanation NON-DEPARTMENTAL FY 2024 THIRD QUARTER - GENERAL FUND SC740044 - Drain Assessments Current 850,000.00 850,000.00 1,160,273.25 (310,273.25) 136.50%1,547,031.00 1,160,200.00 (310,200.00) Unfav. Due to actual drain assessments are higher than budget. SC740085 - Local Road Funding Program - 2,000,514.00 1,386,296.50 614,217.50 69.30%1,848,395.33 1,400,000.00 600,514.00 Fav. Due to timing on the completion of projects SC740086 - Mental Health Authority 9,620,616.00 9,620,616.00 7,215,462.00 2,405,154.00 75.00%9,620,616.00 9,620,616.00 - SC740090 - Township Road Repair Program - 2,000,000.00 1,277,500.00 722,500.00 63.88%1,703,333.33 1,300,000.00 700,000.00 Fav. Due to timing on the completion of projects SC740093 - Mich Association of Counties 73,000.00 73,000.00 72,811.73 188.27 99.74%97,082.31 73,000.00 - SC740100 - National Assoc of Counties 24,100.00 24,100.00 24,047.00 53.00 99.78%32,062.67 24,100.00 - SC740135 - Road Comm Tri Party - 1,524,574.00 1,410,333.93 114,240.07 92.51%1,880,445.24 1,410,000.00 114,574.00 Fav. Due to timing on the completion of projects SC740149 - SEMCOG 550,000.00 550,000.00 456,717.50 93,282.50 83.04%608,956.67 550,000.00 - SC740160 - Substance Abuse Coord Agency 5,600,000.00 5,600,000.00 1,954,625.20 3,645,374.80 34.90%2,606,166.93 5,600,000.00 - SC740177 - Traffic Improvement Assoc 30,000.00 30,000.00 - 30,000.00 0.00%- 30,000.00 - SC740037 - Classification and Rate Change (dept 909) 164,763.00 78,321.00 - 78,321.00 0.00%- 78,321.00 - SC740058 Emergency Salary Reserve (dept 909) 0.00 0.00 - - 0.00%- - - SC740065 Fringe Benefit Reserve (dept 909) 0.00 0.00 - - 0.00%- - - SC740072 - General Fund Contingency (dept 909) (6,000,000.00)(6,000,000.00)- (6,000,000.00) 0.00%- (6,000,000.00) - SC740085 - Local Road Funding Program (dept 909) 2,000,000.00 0.00 - - 0.00%- - - SC740090 - Township Road Repair Program (dept 909) 0.00 2,000,000.00 - 2,000,000.00 0.00%- 2,000,000.00 - SC740114 Overtime Reserve (dept 909) 0.00 0.00 - - 0.00%- - - SC740135 - Road Comm Tri Party (dept 909) 2,000,000.00 2,332,235.00 - 2,332,235.00 0.00%- 2,332,235.00 - SC740142 - Salary Adjustment Reserve (dept 909) (1,296,360.00)(1,296,360.00)- (1,296,360.00) 0.00%- (1,296,360.00) - 740000:Non-Departmental 13,616,119.00 19,387,000.00 14,958,067.11 4,428,932.89 77.16%19,944,089.48 18,282,112.00 1,104,888.00 Fav. Due to timing on the completion of Tri-Party, Local Road Improvement Projects SC760126 - Capital Outlay Miscellaneous (dept 909) 171,545.00 627,113.00 - 627,113.00 0.00%- 627,113.00 - SC760180 - Technology Projects-One Time (dept 909) 2,128,138.00 1,949,156.00 - 1,949,156.00 0.00%- 1,965,294.00 (16,138.00) 760000:Capital Outlay 2,299,683.00 2,576,269.00 - 2,576,269.00 0.00%- 2,592,407.00 (16,138.00) At Budget SC770631 - Bldg Space Cost Allocation 1,151,074.45 1,151,074.45 923,453.28 227,621.17 80.23%1,231,271.04 1,151,074.45 - SC773530 CLEMIS Development - - - - 0.00%- - - SC774636 Info Tech Operations - - 47,674.00 (47,674.00) 0.00%63,565.33 47,674.00 (47,674.00) Unfav. Due to expenditures not allowed on MIDC grant SC774677 - Insurance Fund 504,641.00 504,641.00 35,751.23 468,889.77 7.08%47,668.31 504,641.00 - 9/4/2024 1:01 PM 3rd Qtr Forecast Overall Dept 39 Account FY 2024 Adopted Budget FY 2024 Amended Budget FY 2024 Actuals - June Variance Percentage SL FY 2024 Projection Amount Fav./Unfav.Explanation NON-DEPARTMENTAL FY 2024 THIRD QUARTER - GENERAL FUND SC775754 - Maintenance Department Charges 702,500.00 78,273.00 - 78,273.00 0.00%- 78,273.00 - SC777599 - Service Center Grounds 500,000.00 500,000.00 374,999.94 125,000.06 75.00%499,999.92 500,000.00 - SC773630 - Info Tech Development (dept 909) 9,212,320.00 4,681,081.00 3,390.75 4,677,690.25 0.07%4,521.00 4,681,081.00 - 770000:Internal Support Expenditures 12,070,535.45 6,915,069.45 1,385,269.20 5,529,800.25 20.03%1,847,025.60 6,962,743.45 (47,674.00) Unfav. Info Tech Operations due it being an unallowable cost for the MIDC grant SC788001 - Transfers Out 37,359,059.00 42,198,942.00 31,774,843.74 10,424,098.26 75.30%42,366,458.32 42,198,942.00 - SC78001 Transfers Out (dept 909) 0.00 7,266.00 0.00 7,266.00 0.00%- 7,266.00 - 788001:Transfers Out 37,359,059.00 42,206,208.00 31,774,843.74 10,431,364.26 0.75 42,366,458.32 42,206,208.00 - At Budget SC796500 - Budgeted Equity Adjustments - - - - 0.00%- - - SC796500 - Budgeted Equity Adjustments (dept 909) (900.00)(900.00)0.00 (900.00)0.00%- (900.00) - 796500:Budgeted Equity Adjustments (900.00) (900.00) - (900.00) 0.00%- (900.00) - At Budget Total Expenditure 56,669,458.45 63,234,867.45 48,494,811.90 14,739,475.37 76.69%64,660,522.77 62,548,891.45 685,976.00 9/4/2024 1:01 PM 3rd Qtr Forecast Overall Dept 40 TREASURER'S OFFICE ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ DELINQUENT TAX REVOLVING FUND 51600 REVENUES Charges for Services $10,500,000.00 $10,500,000.00 11,400,000.00$ 900,000.00$ 8.57%Due to increased collection from tax-payers Other Revenues 1,000,000.00 1,000,000.00 4,318,200.00 3,318,200.00 331.82%Fav. Investment from Investments due to investment base and market rate adjustments. Transfers In - - - - 0.00% Total Revenues $11,500,000.00 $11,500,000.00 $15,718,200.00 4,218,200.00$ 36.68% OPERATING EXPENSES Personnel Expenditures 248,137.58$ 248,137.58$ 248,137.58$ -$ 0.00% Operating Expenditures 342,386.00 342,386.00 428,586.00 (86,200.00) -25.18%Unfav. Indirect costs($153,200) due to greater than anticipated activities. Partially offset by Fav. Administrative Overhead $30,000, Legal services $25,000 and Prof Svc-Financial Consultant $25,000 due to no borrowing from Treasurer's office. Interest Expense 1,000,000.00 1,000,000.00 0.00 1,000,000.00 100.00%Fav. Interest Expense on Debt as it was decided not to borrow money and utilize the available monies to fund CVTs. Transfer Out to Other Funds: General Fund - Collection Fees 2,700,000.00 2,700,000.00 2,700,000.00 - 0.00% GF - Non-Departmental 5,000,000.00 5,000,000.00 5,000,000.00 - 0.00% Work Release Facility Refunding Debt Svc 2,500,000.00 2,500,000.00 2,500,000.00 - 0.00% Office Bldg Renovation Refunding Debt Svc 1,276,125.00 1,276,125.00 1,276,125.00 - 0.00% 52-3 District Court Refunding Debt Svc(Dc re 0.00 0.00 0.00 - #DIV/0! Total Transfer Out to Other Funds 11,476,125.00$ 11,476,125.00$ 11,476,125.00$ -$ 0.00% Total Operating Expenses 13,066,648.58$ 13,066,648.58$ 12,152,848.58$ 913,800.00$ 6.99% REVENUE OVER (UNDER) EXPENDITURES*($1,566,648.58)($1,566,648.58)$3,565,351.42 $5,132,000.00 Total Net Position - Beginning $209,829,663.72 Total Net Position - Ending $213,395,015.14 Ending FY 2023 Designated Net Position**: NP-UnRes - Designated - Debt Service $46,997,742.00 NP-UnRes - Designated - Delinq Taxes Receivable 156,919,440.04 NP-UnRes - Designated - Collection Fees 5,912,481.68 Undesignated - Net Position $3,565,351.42 Total Net Position - Ending $213,395,015.14 *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 2024 THIRD QUARTER REPORT ENTERPRISE FUND 41 COUNTY OF OAKLAND FY 2024 THIRD QUARTER REPORT ENTERPRISE FUNDS TREASURER ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ DELINQUENT PERSONAL PROPERTY TAX (51800) OPERATING REVENUE $506,136.00 $506,136.00 $506,136.00 $0.00 0.00% OPERATING EXPENSE 554,317.16 554,317.16 477,517.16 $76,800.00 13.85%Fav. Controllable Personnel $64,300 due to vacant and underfilled positions. Also Fav. Professional Services $25,300 due to less than anticipated use. Partially Offset by Unfav. Insurance Fund ($20,700) due to budget allocation and use. NET OPERATING INCOME (LOSS)($48,181.16) ($48,181.16) $28,618.84 $0.00 0.00% NON-OPERATING REVENUE (EXPENSE)/INVESTMENT INCOME 5,000.00 5,000.00 ($37,000.00)($42,000.00) -840.00%Due to investment base and market rate adjustments. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($43,181.16) ($43,181.16)(8,381.16)$ ($42,000.00) TRANSFERS OUT - - - - TOTAL NET INCOME (LOSS)*($43,181.16)($43,181.16)($8,381.16)($42,000.00) TOTAL NET POSITION - BEGINNING 1,351,295.45 TOTAL NET POSITION - ENDING $1,342,914.29 * Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category. 42 COUNTY OF OAKLAND FY 2024 SECOND QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OAKLAND COUNTY PARKS & RECREATION COMMISSION (50800) OPERATING REVENUE 12,160,164.00$ 12,160,164.00$ 12,160,164.00$ -$ 0.00% OPERATING EXPENSE 36,093,975.00$ 36,877,873.00$ 36,877,873.00$ -$ 0.00% NET OPERATING INCOME (LOSS)(23,933,811.00)$ (24,717,709.00)$ (24,717,709.00)$ -$ 0.00% NON-OPERATING REVENUE (EXPENSE)26,101,768.00$ 26,550,768.00$ 27,225,768.00$ 675,000.00$ 2.54%Fav. Investment Income $1,147,640. A budget amendment is not recommended at this time due to uncertain market conditions. Partially offset by unfav. Tax revenue ($620,000) due to actual activity less than anticipated. TOTAL INCOME BEFORE TRANSFERS 2,167,957.00$ 1,833,059.00$ 2,508,059.00$ 675,000.00$ -36.82% TRANSFERS IN (OUT)(250,000.00)$ (250,000.00)$ (250,000.00)$ -$ 0.00%Received a $250,000 Transfer In from General Fund per M.R. #24024 for City of Rochester Hills Innovation Hills Park restroom project. TOTAL NET INCOME/BUDGETED EQUITY ADJ 1,917,957.00$ 1,583,059.00$ 2,258,059.00$ 675,000.00$ TOTAL NET POSITION - BEGINNING 96,563,167.85$ TOTAL NET POSTION - ENDING 98,821,226.85$ 43 COUNTY OF OAKLAND FY 2024 THIRD QUARTER REPORT ENTERPRISE FUNDS ECONOMIC DEVELOPMENT ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OAKLAND COUNTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $6,390,000.00 $6,390,000.00 $6,426,000.00 $36,000.00 0.56%-Fav. T Hangar Rentals $70,000 due to increased rentals and Car Rental Concessions $26,000 due to increased car rentals. Partially offset by Unfav. Landing Fee Concessions ($60,000) due to outsourcing of collections efforts. OPERATING EXPENSE 8,145,146.00 8,245,146.00 8,149,800.00 95,346.00 1.16%-Fav. Salaries $132,100 due to position turnovers and Equipment Maintenance $50,000 due to lower than expected necessary maintenance. Partially, offset by Unfav. Electrical Service ($15,000) due to increased costs; Professional Services ($15,000) due to reimbursements received from the State of Michigan; Grounds Maintenance ($10,000) due to projects mandated by the Federal Aviation Administration; Motor Pool ($9,200) due to leasing a vehicle before transferring to the Airport as a department owned vehicle; Dry Goods and Clothing ($7,300) due to increased costs; Maintenance Supplies ($5,300) due to increased costs; Charge Card Fee ($5,000) due to increased customer usage; Travel and Conference ($3,000) due to increased travel and conference; Equipment Rental Expense ($2,500) due to higher than anticipated equipment rentals; Small Tools ($2,500) due to increased purchases of small tools; Electrical Supplies ($2,000) due to increased costs. NET OPERATING INCOME (LOSS)($1,755,146.00)($1,855,146.00)($1,723,800.00)131,346.00$ -7.08% NON-OPERATING REVENUE (EXPENSE)150,000.00 150,000.00 550,000.00 400,000.00 266.67%-Fav. due to higher than expected available cash balance. TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS (1,605,146.00) (1,705,146.00) ($1,173,800.00)531,346.00 -31.16% TRANSFERS IN/(OUT)(25,000.00) (32,000.00) (28,800.00) 3,200.00 -10.00%-Unfav. Transfer Out ($3,200) due to Airport Vehicle Fleet Expansion. CAPITAL CONTRIBUTION - - 145,600.00 145,600.00 0.00%-Fav. Capital Contributions - State Grants - ($145,586) for ARPA and PFAS Grants FY 2023 received in FY 2024. TOTAL NET INCOME (LOSS)($1,630,146.00)($1,737,146.00)($1,057,000.00)$680,146.00 TOTAL NET ASSETS - BEGINNING 76,090,785.21$ TOTAL NET ASSETS - ENDING 75,033,785.21$ 44 ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ DRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside 58,305,486.00$ 58,422,125.00$ 54,464,125.00$ (3,958,000.00)$ -6.77%Unfav - Reimbursement Salaries ($4,200,000) due to unallocated payroll charges for turnover and vacant positions, offset in Salaries and Fringes. Unfav - Vehicle Rental ($100,000) due to over estimate of billable vehicle hours. Fav - Reimbursement General $300,000 a result of charging more time than anticipated to special revenue and proprietary funds that can be allocated to benefiting systems. Fav - Rebilled Charges Revenue $42,000 due to revenue being determined by rebillable repair jobs offset by unfavorable expenses pertaining to repair jobs. Outside 240,100.00 240,100.00 240,100.00 - 0.00% Total Revenue 58,545,586.00 58,662,225.00 54,704,225.00 (3,958,000.00)-6.75% OPERATING EXPENSES $58,791,546.00 $58,908,185.00 $55,171,992.00 $3,736,193.00 6.34%Fav - Salaries and Fringes $4,200,000 due to turnover and vacant positions. Fav - Depreciation Computer Software $203,000 due to the Supervisory Control and Data Acquisition (SCADA) system common to all project not being booked in third quarter FY 2024. Fav - Contracted Services $250,000 due to a decrease in repair work for Supervisory Control and Data Acquisition systems. Fav - Info Tech Development $70,000 the result of actual spending being less than anticipated budget. Fav - Depreciation Vehicles $50,000 due to over estimated depreciation schedule. Fav - Drain Equipment $35,000 due to over estimated budget forecast for equipment used in rework projects. Unfav - Materials and Supplies ($600,000) due to inflationary price increases and usages of these water and sewer supplies. WATER RESOURCES COMMISSIONER FY 2024 THIRD QUARTER FORECAST INTERNAL SERVICE FUND COUNTY OF OAKLAND 45 ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ WATER RESOURCES COMMISSIONER FY 2024 THIRD QUARTER FORECAST INTERNAL SERVICE FUND COUNTY OF OAKLAND Unfav - Expendable Equipment ($140,000), Info Tech Operations ($100,000) and Telephone Communications ($70,000) the results of actual spending being more than anticipation budget. Unfav - Drain Equipment Labor ($85,000) and Drain Equipment Materials ($11,000) due to under estimated budget forecast on rework projects. Unfav - Indirect Costs ($20,000) due to indirect cost rate finalized after budget process. Unfav - Equipment Repair Motor Vehicle ($20,000) and Equipment Maintenance ($10,000) the result of increasing maintenance to maintain aging equipment. Unfav - Maintenance Contract ($10,000) due to increase contractors work on SCADA software maintenance. NET INCOME (LOSS) BEFORE ($245,960.00)($245,960.00)($467,767.00)($221,807.00)90.18% NON-OPERATING REVENUE/(EXPENSE)$216,600.00 $216,600.00 $447,400.00 230,800.00 106.56%Fav - Income from Investment $200,000 due to investment base and market rate fluctuations. Fav - Sale of Equipment $25,000 due to sale of user owned equipment at county auction or online bidding services. TRANSFER IN - - - - 0.00% TRANSFERS (OUT) - 160,988.00 160,988.00 - 0.00% NET REVENUES OVER (UNDER) EXPENSES*($29,360.00)($190,348.00)($181,355.00)$8,993.00 TOTAL NET POSITION - BEGINNING 35,675,327.82$ TOTAL NET POSITION - ENDING 35,493,972.82$ *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. 46 COUNTY OF OAKLAND FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ LIABILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue $ 14,766.00 $ 14,766.00 $ 14,766.00 0.00 0.00% Inside Revenue 12,825,090.00 12,825,090.00 12,825,090.00 0.00 0.00% Total Operating Revenue $ 12,839,856.00 $ 12,839,856.00 $ 12,839,856.00 0.00 0.00% OPERATING EXPENSE $ 7,256,589.02 $ 7,207,975.02 $ 7,344,659.00 (136,683.98)-1.90%-Unfav Insurance ($320,000) due to more than anticipated costs, Indirect Costs ($97,515) due to actual charges determined after budget finalization, Info Tech Operations ($26,640) and Info Tech Development ($16,731) based on actual usage, and Motor Pool ($10,534) due to actuals more than budget. Partially offset by fav. Salaries and Fringe Benefits $371,000 due to vacant positions, Travel and Conference $6,500, Medical Exams $3,500 and Membership Dues $2,350 due to lower than anticipated use. CLAIMS PAID 7,966,000.00 7,966,000.00 5,500,000.00 2,466,000.00 30.96%-Fav. due to claim amounts less than anticipated. TOTAL OPERATING EXPENSES $ 15,222,589.02 $ 15,173,975.02 $ 12,844,659.00 2,329,316.02 15.35% TRANSFER IN (OUT) $-$ (48,614.00) $ (48,614.00)0.00 0.00%-MR2024-4163 for the transfer of Automated External Defibrillators (AEDs) maintenance to Emergency Management and Homeland Security. OPERATING INCOME (LOSS)(2,382,733.02)(2,334,119.02)(4,803.00)2,329,316.02 -99.79% NON-OPERATING REVENUE (EXPENSE) 100,000.00 100,000.00 650,000.00 550,000.00 550.00%-Fav. due to higher than expected available cash balance. NET REVENUES OVER/(UNDER)* EXPENSES $ (2,282,733.02) $ (2,282,733.02)645,197.00 $ 2,879,316.02 TOTAL NET ASSETS - BEGINNING 559,304.00 TOTAL NET ASSETS - ENDING $ 1,204,501.00 47 COUNTY OF OAKLAND FY2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2024 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT 34,001,533 34,001,533 34,001,533 - 0.00% RETIREMENT ADMINISTRATION 4,695,624 4,695,624 4,695,624 - 0.00% RETIREMENT ADMINISTRATION - PTNE 350,000 350,000 294,935 (55,065) -15.73%-Unfav. due to actual revenue less than budget projections. DEFERRED COMPENSATION-MATCH 4,330,548 4,330,548 4,136,983 (193,565) -4.47%-Unfav. due to actual revenue less than budget projections. PENSION EXPENSE CONTRIBUTION 1,193,986 1,193,986 1,287,258 93,272 7.81%-Fav. due to County payroll actuals being higher than budget projections. SALARY CONTINUATION 4,952,674 4,952,674 4,633,889 (318,785) -6.44%-Unfav. due to actual revenue less than budget projections. DEFINED CONTRIBUTION PLAN 23,825,636 23,825,636 28,887,538 5,061,902 21.25%-Fav. due to County payroll actuals being higher than budget projections, offset by Defined Contribution Plan expense. DEFINED CONTRIBUTION PLAN - PTNE 327,888 327,888 242,878 (85,010) -25.93%-Unfav. due to a lower number of PTNE's who participated in the Defined Contribution Plan - PTNE program. EMPLOYEE IN-SERVICE TRAINING 2,482,358 2,482,358 2,482,358 - 0.00% EMPLOYEE ENGAGEMENT 996,662 996,662 996,662 - 0.00% EMPLOYEE BENEFITS UNIT 1,617,589 1,617,589 1,617,589 - 0.00% FLEX BENEFIT PLAN 85,000 85,000 85,000 - 0.00% FRINGE BENEFITS REVENUE 125,028 125,028 125,028 - 0.00% TUITION REIMBURSEMENT 400,000 400,000 400,000 - 0.00% RETIREMENT HEALTH SAVINGS 4,835,980 4,835,980 5,083,100 247,120 5.11%-Fav. due to County payroll actuals being higher than budget projection. HEALTH SAVINGS ACCOUNT - - 67,616 67,616 0.00%-Fav. due to County payroll actuals not accounted for in FY2024 budget. GROUP LIFE INSURANCE 740,000 740,000 663,693 (76,307) -10.31%-Unfav. due to actual revenue less than budget projections. SOCIAL SECURITY 23,779,000 23,779,000 23,949,398 170,398 0.72%-Fav. due to County payroll actuals being higher than budget projections, offset by Social Security expense. HOSPITAL INSURANCE 43,944,546 43,944,546 43,944,546 - 0.00% PRESCRIPTION COVERAGE INSURANCE 11,950,000 11,950,000 10,476,284 (1,473,716) -12.33%-Unfav. due to actual revenue less than budget projections. DENTAL INSURANCE 3,420,000 3,420,000 3,211,049 (208,951) -6.11%-Unfav. due to actual revenue less than budget projections. OPTICAL INSURANCE 111,000 111,000 90,456 (20,544) -18.51%-Unfav. due to actual revenue less than budget projections. WORKERS COMPENSATION 2,783,075 2,783,075 2,783,075 - 0.00% UNEMPLOYMENT COMPENSATION 200,000 200,000 330,900 130,900 65.45%-Fav. due to actual revenue higher than budget projections. INVESTMENT INCOME 3,090,000 3,090,000 2,201,068 (888,932) -28.77%-Unfav. due to actual revenue less than budget projections. EXT - DENTAL INSURANCE 20,000 20,000 3,425 (16,575) -82.88%-Unfav. due to actual revenue less than budget projections. EXT - FLEX BEN ARREARAGES - - 28,422 28,422 0.00%-Fav. due to employees paying benefit arrearages. EXT - FLEX BEN DENTAL INSURANCE 165,000 165,000 177,625 12,625 7.65%-Fav. due to County payroll actuals being higher than budget projections. EXT - FLEX BEN DEDUCTIONS 520,000 520,000 573,768 53,768 10.34%-Fav. due to County payroll actuals being higher than budget projections. EXT - FLEX BEN HOSPITALIZATION - EMPLOYEE 5,750,000 5,750,000 6,264,326 514,326 8.94%-Fav. due to higher than expected employee contributions for medical benefits. EXT - FLEX BEN VISION INSURANCE 145,000 145,000 155,335 10,335 7.13%-Fav. due to higher employee contributions for vision insurance beneftis. EXT - HOSPITAL INSURANCE 250,000 250,000 576,367 326,367 130.55%-Fav. due to higher Optum COBRA payments than expected. EXT - PRESCRIPTION DRUG REBATES 2,000,000 2,000,000 5,121,209 3,121,209 156.06%-Fav. due to higher than anticipate Prescritpion Drug Rebates. EXT - RETIREE PRESCRIPTION DRUG REBATES 1,050,000 1,050,000 2,718,325 1,668,325 158.89%-Fav. due to higher than anticipated Retiree Prescription Drug Rebates. EXT - TRAINING REVENUE 10,000 10,000 10,000 - 0.00% EXT - WELLNESS REVENUE 15,000 15,000 15,000 - 0.00% EXT - OPTICAL INSURANCE 1,500 1,500 1,500 - 0.00% PRIOR YEARS ADJUSTMENTS - - 68,917 68,917 0.00%-Fav. due to Unemployement Insurance corrections. REFUND PRIOR YEARS EXPENDITURE - - 2,799 2,799 0.00%-Fav. due tor prior year refunds for training and Connect Your Care credits. TOTAL REVENUE 184,164,627 184,164,627 192,405,477 8,240,850 4.47% 48 COUNTY OF OAKLAND FY2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2024 VARIANCE FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT INT/AGING 4,341,533 4,341,533 4,341,533 - 0.00% RETIREMENT ADMINISTRATION 1,011,101 1,011,101 1,011,101 - 0.00% DEFERRED COMP-COUNTY PMTS (MATCH)4,343,548 4,343,548 4,343,548 - 0.00% DEFINED CONTRIBUTION PLAN 23,825,636 23,825,636 28,887,538 (5,061,902) -21.25%-Unfav. due to County payroll actuals being higher than budget projections, offset by Defined Contribution Plan revenue. DEFINED CONTRIBUTION PLAN - PTNE 327,888 327,888 327,888 - 0.00% PENSION CONTRIBUTION EXPENSE 1,193,986 1,193,986 1,193,986 - 0.00% EMPLOYEE IN-SERVICE TRAINING 1,809,358 1,809,358 1,809,358 - 0.00% IN-SERVICE TRAINING - INFO TECH 300,000 300,000 300,000 - 0.00% IN-SERVICE TRAINING - DEI 300,000 300,000 - 300,000 56.66%-Fav. due to less than anticipated IN-SERVICE TRAINING - DEI expenses. PROFESSIONAL SERVICES 73,000 73,000 73,000 - 0.00% BENEFITS ADMINISTRATION 529,447 529,447 272,565 256,882 48.52%-Fav. Salaries and Fringes due to vacant positions. EMPLOYEE BENEFITS UNIT 1,352,866 1,352,866 1,103,291 249,575 18.45%-Fav. Salaries and Fringes due to vacant positions. FLEXIBLE BENEFIT PAYMENTS 85,000 85,000 85,000 - 0.00% EMPLOYEE ENGAGEMENT 996,662 996,662 403,712 592,950 59.49%-Fav. Salaries and Fringes ($280,964) due to vacant positions, Wellness Screenings ($165,000) employees not utilizing the incentive, and Special Event Program($100,000). WELLNESS PROGRAM 650 650 - 650 100.00%-Cost Center no longer used, Internal Revenue Service Fund adjusted FY25-FY27 budget. ACCOUNTING SERVICES 125,028 125,028 125,028 - 0.00% TUITION REIMBURSEMENT 400,000 400,000 275,075 124,925 31.23%-Fav. due to lower than expected Tuition Reimbursement. RETIREMENT HEALTH SAVINGS 4,835,980 4,835,980 4,680,743 155,237 3.21%-Fav. due to County payroll actuals being higher than budget projections. GROUP LIFE INSURANCE 1,260,000 1,260,000 1,260,000 - 0.00% SICK AND ANNUAL LEAVE CASH-OUT 3,769,800 3,769,800 2,907,321 862,479 22.88%-Fav. due to Sick and Annual Leave Cash-Out expense lower than anticipated budget. SOCIAL SECURITY 23,779,000 23,779,000 24,512,842 (733,842) -3.09%-Unfav. due to actual Social Security expense higher than budget projections, partially offset by favorable Social Security revenue. MEDICAL INSURANCE 54,445,000 54,445,000 61,938,486 (7,493,486) -13.76%-Unfav. due to anticipating claims being higher than budget projections. PRESCRIPTION COVERAGE 15,000,000 15,000,000 15,000,000 - 0.00% DENTAL INSURANCE 3,605,000 3,605,000 3,605,000 - 0.00% VISION INSURANCE 257,500 257,500 257,500 - 0.00% DISABILITY INSURANCE 4,952,674 4,952,674 4,952,674 - 0.00% WORKERS COMPENSATION 2,783,075 2,783,075 2,322,220 460,855 16.56%-Fav. Claims $520,000 due to less than anticipated costs. UNEMPLOYMENT COMPENSATION 200,000 200,000 200,000 - 0.00% CHILD CARE FACILITY 629,802 629,802 580,000 49,802 7.91%-Fav. Child Care Services $50,000 less than anticipated budget projections. MICHIGAN IPAA TAX 15,000 15,000 5,000 10,000 66.67%-Fav. due to less than anticipated costs. PATIENT CENTERED OUTCOME RESEARCH 30,000 30,000 30,000 - 0.00% INDIRECT COSTS 222,500 222,500 222,500 - 0.00% PENALTIES - - 111 (111) 0.00%-Unfav. due to late fees assoiated with late submissions to State of Michigan. TOTAL EXPENSE 156,801,034 156,801,034 167,027,020 (10,225,986) -6.52% NET REVENUE OVER/(UNDER) EXPENSES 27,363,593 27,363,593 25,378,458 18,466,836 TOTAL NET ASSETS - BEGINNING 422,589,177 TOTAL NET ASSETS - ENDING 447,967,634 Note: Does not reflect FY 2024 GASB #68 and GASB #75 impact yet; actuary reports are excepted in mid December 2024 and impact will be reflected in the FY 2024 ACFR. {print "selection";1;9999;1;1} 49 FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ FACILITIES MAINTENANCE & OPERATIONS (#63100) OPERATING REVENUES: Outside Revenue 549,611.00$ 550,413.00$ 550,413.00$ -$ 0.00% Inside Revenue 29,670,675.00 29,670,675.00 29,670,675.00 - 0.00% Total Revenue 30,220,286.00$ 30,221,088.00$ 30,221,088.00$ -$ 0.00% OPERATING EXPENSES 31,588,087.08$ 31,870,342.00$ 32,115,342.00$ (245,000.00)$ -0.77%Unfavorable Maintenance Supplies ($350,000), Equipment ($150,000), Grounds Supplies ($100,000), Laundry and Cleaning ($80,000), Security Supplies ($60,000), Small Tools ($50,000), and Rent ($25,000) due to more than anticipated usage. Partially offset by Water and Sewage Charges $400,000, Professional Services $140,000, and Software Support Maintenance $30,000 due to less than anticipated usage. BUDGETED EQUITY ADJUSTMENTS -$ -$ -$ 0.00% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (1,367,801.08)$ (1,649,254.00)$ (1,894,254.00)$ (245,000.00)$ NON-OPERATING REVENUE 116,000.00$ 116,000.00$ 116,000.00$ -$ 0.00% TRANSFERS IN -$ -$ -$ 0.00% TRANSFERS OUT (2,000,000.00)$ (2,000,000.00)$ (2,000,000.00)$ -$ 0.00% NET REVENUES OVER(UNDER) EXPENSES*(3,251,801.08)$ (3,533,254.00)$ (3,778,254.00)$ (245,000.00)$ TOTAL NET POSITION - BEGINNING 8,635,092.51$ TOTAL NET POSITION - ENDING 4,856,838.51$ *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 50 COUNTY OF OAKLAND FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FACILITIES ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ MOTOR POOL FUND 66100 OPERATING REVENUE: Outside Revenue 128,000.00$ 128,000.00$ 204,900.00 76,900.00$ 60.08%-Fav. Ext-Other Revenue ($76,900) due to higher than expected restitution for damaged vehicles. Inside Revenue 9,901,776.00 10,102,401.00 9,313,301.00 (789,100.00) -7.81%-Unfav. Leased Equipment ($415,200) due to actual activity trends to date and due to the delay in new product delivery, Gasoline, Oil & Grease Charges ($357,300) due to current fuel costs and improved miles per gallon (partially offset by favorable Gasoline Charges expense) and Productive Labor ($101,400) due to less than anticipated charges, partially offset by favorable Parts and Accessories $84,800 due to higher number of repairs being performed. Total Revenue 10,029,776.00 10,230,401.00 9,518,201.00 (712,200.00) OPERATING EXPENSE 11,296,490.00 11,646,706.00 11,541,206.00 105,500.00 0.91%-Fav Gasoline Charges $260,900 due to market fluctuations, miles driven and improved fuel economy (offset by Gasoline Oil & Grease Charges revenue); partially offset by unfavorable Parts and Accessories ($94,400) due to the cost of parts increasing and Sublet Repairs ($61,000) due to higher individual repair costs for vehicles sent out for repairs. OPERATING INCOME (LOSS)(1,266,714.00) (1,416,305.00) (2,023,005.00) (606,700.00) NON-OPERATING REVENUE (EXPENSE) 642,700.00 642,700.00 1,138,200.00 495,500.00 77.10%-Fav. Gain on Sale of Vehicles $495,500 due to higher than anticipated sale values on used vehicles. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (624,014.00) (773,605.00) (884,805.00) (111,200.00) TRANSFERS IN / (OUT)317,000.00 844,977.00 844,977.00 - 0.00% CAPITAL CONTRIBUTIONS - - - - NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL.) * (307,014.00)$ 71,372.00$ (39,828.00)$ (111,200.00)$ TOTAL NET ASSETS - BEGINNING 11,305,398.76$ TOTAL NET ASSETS - ENDING 11,265,570.76$ 8/28/2024 51 FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() OPERATING REVENUES: Outside 2,084,753.00$ 2,084,753.00$ 3,422,953.00$ 1,338,200.00$ 64.19%-Favorable Enhanced Access Fees $1,429,000, Deferred Land File Tax Bills $58,800 and Sale of Equipment $17,900 due to higher than anticipated usage. Offset by unfav.Managed Print Services ($167,500) due to reduction in external customer requests. Inside 35,567,012.00 35,560,974.00 35,268,874.00 (292,100.00) -0.82%-Unfav. OC Depts Operations & Non Governmental Operations ($985,000) and OC Depts Development Support & Non Governmental Development ($216,000) due to rates remaining at prior year levels and limited resources available to complete development due to vacancies. Also unfav. FOIA Fees($1,500). Partially offset by fav. Prior Year Adjustments $833,000 and Equipment Rental $77,500 due to rebills to departments for maintenance charges on IT Office Equipment items. TOTAL OPERATING REVENUE 37,651,765.00$ 37,645,727.00$ 38,691,827.00$ 1,046,100.00$ 2.78% OPERATING EXPENSES 58,174,688.00 59,142,525.00 61,147,725.00 (2,005,200.00) -3.39%-Unfav. Professional Services ($3,047,100) due to projects previously approved in prior year; Charge Card Fees ($951,100); Equipment Maintenance ($819,100) due to lower than anticipated hardware maintenance costs; Indirect Costs ($310,700) due to actual charges being developed after budget finalization; Communications ($174,800) due to rate reductions; Software Support Maintenance ($617,400), Parts and Accessories ($227,600) and Maintenance Contracts ($107,300) due to increased activity; Membership Dues ($13,100) and Workshops & Meetings ($200) based on usage; Bank Charges ($22,300) for credit card activity . Offset by fav. Salaries and Fringes $1,454,600 due to vacanies; Contracted Svcs $1,556,800 due to higher than anticipated activity; Exp Equipment $746,700 for equip replacement; Internal Services $306,100 is primarily due to fav. Insurance Fund; Software Rental Lease $84,000 due to; Printing $65,000, Travel $42,200, Supplies $25,300 and Mileage $4,900 based on .NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (20,522,923.00)$ (21,496,798.00)$ (22,455,898.00)$ (959,100.00)$ 4.46% NON-OPERATING REVENUE 70,500.00$ 70,500.00$ 500,100.00$ 429,600.00$ 609.36%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 7,934,876.00$ 8,713,442.00$ 8,713,442.00$ -$ 0.00% TRANSFERS (OUT)-$ -$ -$ -$ 0.00% CAPITAL CONTRIBUTION -$ -$ -$ -$ 0.00 NET REV OVER(UNDER) EXP*(12,517,547.00)$ (12,712,856.00)$ (13,242,356.00)$ (529,500.00)$ TOTAL NET POSITION - BEGINNING 41,994,439.75$ TOTAL NET POSITION - ENDING 28,752,083.75$ *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) 52 FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() OPERATING REVENUES: Outside 12,000.00$ 12,000.00$ 5,500.00$ (6,500.00)$ -54.17%Unfav. Sale of Phone External due to decreased usage of land lines. Inside 3,663,780.00 3,662,340.00 4,190,140.00$ 527,800.00$ 14.41%Fav. Sale of Phone due to cell phone usage. TOTAL OPERATING REVENUE 3,675,780.00$ 3,674,340.00$ 4,195,640.00$ 521,300.00$ 14.19% OPERATING EXPENSES 4,015,123.00$ 4,016,563.00$ 4,490,563.00$ (474,000.00)$ -11.80%Unfav. Communications ($1,573,800), Internal Services ($65,600) primarily due to Info Tech Operations ($14,900) and Telephone ($49,400) and Equipment Repairs and Maintenance ($7,800) due to higher than anticipated cost; Indirect Cost ($45,400) due to actual charges being developed after budget finalization; Expendable Equipment ($30,600) for equipment replacement; Salaries and Fringes ($1,300) and Membership Dues ($1,000) based on actual usage. Partially offset by fav. Contracted Services $990,200, Maintenance Equipment $200,000, Tower Charges $14,000 and Professional Services $8,000 due to less than anticipated activity; Travel $5,000 and Voicemail $16,000 based on usage; Software Maintenance $8,700 due to lower maintenance rates; Sublet Repairs $9,600 due to lower than anticipated repair volume. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (339,343.00)$ (342,223.00)$ (294,923.00)$ 47,300.00$ NON-OPERATING REVENUE 30,000.00$ 30,000.00$ 62,800.00$ 32,800.00$ 109.33%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN -$ 1,440.00$ 1,440.00$ -$ 0.00% CAPITAL CONTRIBUTION -$ -$ -$ -$ 0.00% TRANSFERS (OUT)-$ -$ -$ -$ 0.00% NET REV OVER(UNDER) EXP*(309,343.00)$ (310,783.00)$ (230,683.00)$ 80,100.00$ TOTAL NET POSITION - BEGINNING 2,119,432.74$ TOTAL NET POSITION - ENDING 1,888,749.74$ *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) 53 FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() Information Technology - CLEMIS (53500) OPERATING REVENUES: Outside 5,496,353.00$ 5,496,353.00$ 5,374,553.00$ (121,800.00)$ -2.22%Unfav. CLEMIS Crash ($101,800) and CLEMIS Parking ($1,000) due to decreased activity; Access Fees Oakland ($54,100) partially offset by fav. Access Fees Non Oakland $24,600 due to updated law enforcement Full Time Equivalent count used for billing. Also fav. Parts and Accessories $10,500 due to increased usage by Oakland and non-Oakland agencies. Inside 1,799,384.00 1,803,214.00 1,842,814.00 39,600.00$ 2.20%Favorable Reimb General $38,500 based on actuals for CLEMIS staff supporting Sheriff project; In-Car Terminal $128,600 due to participation count higher than budget projection and FOIA Fees $1,200. Offset by unfav. Service Fees ($128,700). TOTAL OPERATING REVENUE 7,295,737.00$ 7,299,567.00$ 7,217,367.00$ (82,200.00)$ -1.13% OPERATING EXPENSES 13,511,930.00$ 13,511,930.00$ 11,740,830.00$ 1,771,100.00$ 13.11%Fav. Salaries and Fringes $1,123,100 due to vacanies; Internal Services $516,400 primarily due to IT Development; Equipment Maintenance $286,000 lower than anticipated hardware maintenance costs; Indirect Cost $129,900; Communications $34,000 due to lower than anticipated costs and Parts and Accessories $23,500 due to usage. Offset by unfav. Professional Services ($304,800) due to higher than anticipated contractual costs for staffing services; Charge Card Fees ($28,100) for credit card activity and Rebillable Services ($8,400) based on actual connectivity costs to Tier 2.5 and Supplies ($600) based on usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (6,216,193.00)$ (6,212,363.00)$ (4,523,463.00)$ 1,688,900.00$ NON-OPERATING REVENUE 35,000.00$ 35,000.00$ 69,200.00$ 34,200.00$ 97.71%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)-$ -$ -$ -$ 0.00% CAPITAL CONTRIBUTION -$ -$ -$ -$ 0.00% NET REV OVER(UNDER) EXP*(4,537,007.00)$ (4,533,177.00)$ (2,810,077.00)1,723,100.00$ TOTAL NET POSITION - BEGINNING 9,486,107.78 TOTAL NET POSITION - ENDING 6,676,030.78 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. 54 FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() OPERATING REVENUES: Outside 9,265,600.00$ 9,265,600.00$ 10,041,900.00$ 776,300.00$ 8.38%Fav. due to Antenna Site Mgmt. due to updates in rental contracts Inside 492,585.00$ 492,585.00$ 832,485.00$ 339,900.00$ 69.00%Fav. due to Prior Year Adjustment due to higher than anticpated reimbursement by participating agencies for equipment replacement. TOTAL OPERATING REVENUE 9,758,185.00$ 9,758,185.00$ 10,874,385.00$ 1,116,200.00$ 11.44% OPERATING EXPENSES 10,991,693.00$ 11,111,093.00$ 11,215,693.00$ (104,600.00)$ -0.94%Unfav. Parts and Accessories ($186,900) due to usage; Interest Expense ($371,100); Equipment Maintenance ($298,500) due to maintenance costs and Electrical Service ($7,000) due to lower than anticipated usage. Partially offset by fav. Salaries and Fringes $349,800 dued to vacanies; Communications $144,800 for connectivity costs for cell tower sites used for coverage enhancements of the Radio system; Tower Charges $153,400 and Internal Services $69,200 primarily due to Info Tech CLEMIS; Other Exp Equipment $31,800 for equipment replacement and Supplies $9,900 based on usage. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (1,233,508.00)$ (1,352,908.00)$ (341,308.00)$ 1,011,600.00$ NON-OPERATING REVENUE 100,000.00$ 100,000.00$ 652,800.00$ 552,800.00$ 552.80%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 85,174.00$ 204,574.00$ 204,574.00$ -$ 0.00% TRANSFERS (OUT)(286,000.00)$ (286,000.00)$ (286,000.00)$ -$ 0.00% NET REV OVER(UNDER) EXP*(1,334,334.00)$ (1,334,334.00)$ 230,066.00$ 1,564,400.00$ TOTAL NET POSITION - BEGINNING 47,951,134.06$ TOTAL NET POSITION - ENDING 48,181,200.06$ 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) 55 FY 2024 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2024 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES() Fire Records Management ( 53100) OPERATING REVENUES: Outside 356,684.00$ 356,684.00$ 414,384.00$ 57,700.00$ 16.18%Fav. primarily due to Rebilled Charges Revenue. . TOTAL OPERATING REVENUES 356,684.00$ 356,684.00$ 414,384.00$ 57,700.00$ 16.18% OPERATING EXPENSES 1,097,460.00$ 1,097,460.00$ 1,098,460.00$ (1,000.00)$ -0.09%Unfav. Internal Services ($12,500) primarily due to IT Development; Professional Services ($10,200), Indirect Costs ($1,300) and Software Maintenance ($300) due to increased activity. Partially offset by Fav.Salaries and Fringes $23,300 due to vacanies. NET INCOME (LOSS) BEFORE OPERATING TRANSFERS (740,776.00)$ (740,776.00)$ (684,076.00)$ 56,700.00$ NON-OPERATING REVENUE 3,000.00$ 3,000.00$ 4,600.00$ 1,600.00$ 53.33%Fav. primarily due to Interest Income; higher cash balance than anticipated. TRANSFERS IN 515,880.00$ 515,880.00$ 522,380.00$ 6,500.00$ 1.26% TRANSFERS (OUT)-$ -$ -$ - 0.00% CAPITAL CONTRIBUTION -$ -$ -$ - 0.00% NET REV OVER(UNDER) EXP*(221,896.00)$ (221,896.00)$ (157,096.00)64,800.00 TOTAL NET POSITION - BEGINNING 1,399,590.62$ TOTAL NET POSITION - ENDING 1,242,494.62$ *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. 56 Department of Public Services Oakland County Children's Village Date:Donor:Cash/Check:Items:Estimated Value: 4/1/2024 OCCVF Jet's Pizza Party 400.00 4/2/2024 A Little Quilt Shop Quilts, Pillows, Tote $200.00 4/10/2024 Sweet Dreams for Kids Pillowcases $300.00 4/11/2024 Big Beaver United Methodist Church Check $100.00 4/11/2024 OCCVF Furniture Bank Payment for Resident Family $365.00 4/16/2024 OCCVF Furniture Bank Payment for Resident Family $300.00 4/17/2024 OCCVF Visa Card for Resident Exiting Program $350.00 4/11/2024 Waterford Senior Center Yarn $500.00 5/1/2024 James Jackson Clothing $300.00 5/1/2024 Sweet Dreams for Kids Pillowcases $300.00 5/1/2024 Brightmoor Christian Church Food & Misc. Supplies $75.00 5/2/2024 St. Perpetua Church Pillowcases $325.00 5/2/2024 OCCVF McDonald's Gift Cards $400.00 5/5/2025 Scott Voyles Check $50.00 5/13/2024 MDHHS 4 Air Purifiers $2,379.96 5/20/2024 OC Bar Association Check $5,400.00 5/24/2024 Northridge Church Comfort Bags $530.00 6/1/2024 OCCVF Furniture Bank Payment for Resident Family $160.00 6/3/2024 St. Perpetua Church Pillowcases $325.00 6/3/2024 Joyce Strobeck Puzzles and Books $23.00 6/3/2024 Mario Bueno Books $20.00 6/5/2024 Oakland County Children's Day Drive $5,000.00 6/5/2024 Scott Voyles Check $25.00 6/7/2024 OCCVF Appliance Store Payment for Resident Family $677.00 6/11/2024 Stevenson Elementary Hair Care Products $250.00 6/18/2024 Sweet Dreams for Kids Pillowcases $300.00 Total:$19,054.96 Donation Tracking : Donation Period April 2024 to June 2024 57 Month Amount $ 4,572.09 $ 5,309.42 $ 1,668.31 Q3 FY 2024 Totals $ 11,549.82 June 2024 Total RESTRICTED FUND (LEGACY) DONATIONS - FY 2024 3RD QUARTER (April-June) OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER April 2024 Total May 2024 Total 3rd Qtr FY 2024 58 MONTH CONTRACT ADJUST WRITEOFF BAD DEBT WRITEOFF TOTAL AR April 2024 (4,430.14)(12,186.50)(16,616.64) May 2024 (2,349.43)(13,322.15)(15,671.58) June 2024 (1,411.32)(28,120.82)(29,532.14) Totals (8,190.89)$ (53,629.47)$ (61,820.36)$ Department Health and Human Services FY 2024 Third Quarter Write-Offs (April - June) 59