HomeMy WebLinkAboutResolutions - 2025.03.18 - 41945
AGENDA ITEM: FY 2025 First Quarter Forecast
DEPARTMENT: Fiscal Services
MEETING: Board of Commissioners
DATE: Tuesday, March 18, 2025 9:30 AM - Click to View Agenda
ITEM SUMMARY SHEET
COMMITTEE REPORT TO BOARD
Resolution #2025-5040
Motion to accept the Fiscal Year 2025 First Quarter Financial Report, recognize donations received
for the Children’s Village Division, Animal Shelter and Pet Adoption Center, Sheriff’s Office, and
Health and Human Services, approve the carryforward of remaining balances from the FY 2024
American Rescue Plan appropriations, authorize the write-off of uncollectible debts as
recommended by the Department of Management and Budget and detailed in the attached
schedules, and amend the FY 2025 – FY 2027 Budgets pursuant to Schedules A and B.
ITEM CATEGORY SPONSORED BY
Report 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) 2025 First Quarter Financial Forecast Report has identified several variances and
budget amendments are recommended as detailed in the attached Schedule A and budget
amendment.
Children’s Village Division received donations for the period of October 2024 through December
2024 totaling $31,646.89 of which $270 were cash donations. Department of Public Services,
Animal Shelter and Pet Adoption Center received donations for the period of October 2024 through
December 2024 totaling $22,949.77. The Health and Human Services department received
donations for the period of October 2024through December 2024 totaling $500. The Sheriff’s Office
received donations valued at $400 for the period of October 2024 through December 2024.
A FY 2025 budget amendment totaling $70,859,096.80 is recommended for the AmericanRescue
Plan Fund (21285) to carryforward the remaining balances from the FY 2024 appropriations.
Health and Humans Services has requested write-offs totaling $195,960.71 for the period of
October 2024 through December 2024 for uncollectible transactions.
BUDGET AMENDMENT REQUIRED: Yes
Committee members can contact Barbara Winter, Policy and Fiscal Analysis Supervisor at
248.821.3065 or winterb@oakgov.com or the department contact persons listed for additional
information.
CONTACT
Brian Lefler, Chief Financial Officer
Sheryl Johnson, Deputy Chief Financial Officer
Ebru Adoglu-Jones, Fiscal Services Supervisor
ITEM REVIEW TRACKING
Aaron Snover, Board of Commissioners Created/Initiated - 3/20/2025
AGENDA DEADLINE: 03/18/2025 9:30 AM
ATTACHMENTS
1. FY 2025 1st Qtr Forecast Packet - FINAL 3-7-2025
COMMITTEE TRACKING
2025-03-12 Finance - Recommend to Board
2025-03-18 Full Board - Adopt
Motioned by: Commissioner Robert Hoffman
Seconded by: Commissioner Ann Erickson Gault
Yes: Marcia Gershenson, Yolanda Smith Charles, Charles Cavell, Ann Erickson Gault, Linnie
Taylor, Robert Smiley, David Woodward, Michael Spisz, Penny Luebs, Kristen Nelson, Christine
Long, Robert Hoffman, Philip Weipert, Gwen Markham, Angela Powell (15)
No: None (0)
Abstain: None (0)
Absent: Michael Gingell, Karen Joliat, William Miller III, Brendan Johnson (4)
Passed
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)
Program #
(PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Board of Commissioners - Administration
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC760157 PRG180010 760000 Equipment (30,000.00)$ -$ -$
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC778675 PRG180010 770000 Telephone Communications 30,000.00 - -
Total Expenditures $- $ - -$
District Court - Division III Rochester Hills
E General Fund Rochester Hills FND10100 CCN3020401 SC730121 PRG121020 730000 Bank Charges (3,000)$ (3,000.00)$ (3,000.00)$
E General Fund Rochester Hills FND10100 CCN3020401 SC731010 PRG121020 730000 Juror Fees and Mileage (1,113.00) (1,113.00) (1,113.00)
E General Fund Rochester Hills FND10100 CCN3020401 SC750119 PRG121020 750000 Dry Goods and Clothing (500.00) (500.00) (500.00)
E General Fund Rochester Hills FND10100 CCN3020401 SC750154 PRG121020 750000 Expendable Equipment (680.00) (680.00) (680.00)
E General Fund Rochester Hills FND10100 CCN3020401 SC750399 PRG121020 750000 Office Supplies (7,820.00) (7,820.00) (7,820.00)
E General Fund Rochester Hills FND10100 CCN3020401 SC772618 PRG121020 770000 Equipment Rental 13,113.00 13,113.00 13,113.00
Total Expenditures -$ -$ -$
Emergency Management and Homeland Security - Emergency Management
R General Fund Grants Emergency Management FND10101 CCN1110101 RC610313 PRG115180 GRN-1004280 610000 Federal Operating Grants $ 2,520.00 $ - -$ Total Revenues $ 2,520.00 $ - -$
E General Fund Grants Emergency Management FND10101 CCN1110101 SC702010 PRG115180 GRN-1004280 702000 Salaries Regular 1,667.00 - -
E General Fund Grants Emergency Management FND10101 CCN1110101 SC722790 PRG115180 GRN-1004280 722000 Social Security 193.00 - -
E General Fund Grants Emergency Management FND10101 CCN1110101 SC722770 PRG115180 GRN-1004280 722000 Retirement 593.00 - -
E General Fund Grants Emergency Management FND10101 CCN1110101 SC722810 PRG115180 GRN-1004280 722000 Disability 43.00 - -
E General Fund Grants Emergency Management FND10101 CCN1110101 SC722820 PRG115180 GRN-1004280 722000 Unemployment 2.00 - -
E General Fund Grants Emergency Management FND10101 CCN1110101 SC722760 PRG115180 GRN-1004280 722000 Group Life 6.00 - -
E General Fund Grants Emergency Management FND10101 CCN1110101 SC722750 PRG115180 GRN-1004280 722000 Workers Compensation 16.00 - -
Total Expenditures 2,520.00$ -$ -$
E Building Safety Emergency Management FND63100 CCN1110102 SC731458 PRG145100 730000 Professional Services (60,000.00)$ (60,000.00)$ (60,000.00)$
E Building Safety Emergency Management FND63100 CCN1110102 SC750301 PRG145100 750000 Medical Supplies 60,000.00 60,000.00 60,000.00
Total Expenditures -$ -$ -$
E General Fund Emergency Management FND10100 CCN1110101 SC750077 PRG115090 750000 Disaster Supplies (4,133.00)$ -$ -$
E General Fund Emergency Management FND10100 CCN1110101 SC760160 PRG115090 760000 Furniture and Fixtures 4,133.00 - -
Total Expenditures -$ -$ -$
WHEREAS a FY 2025 budget amendment of $4,133 is recommended for the Emergency Management Division reallocating operating expenditures line item budgets to better reflect actual operations; and
Health and Human Services
E General Fund HHS Admin/MSU-E FND10100 CCN1060101 SC770631 PRG133300 770000 Building Space Allocation 22,449.13$ -$ -$
E General Fund HHS Planning and Evaluation FND10100 CCN1060101 SC770631 PRG133170 770000 Building Space Allocation 6,341.84 - -
E General Fund HHS Administrative Services FND10100 CCN1060104 SC770631 PRG133150 770000 Building Space Allocation 3,773.33 - -
E General Fund Health Division Admin FND10100 CCN1060201 SC770631 PRG133150 770000 Building Space Allocation 856,142.81 - -
E General Fund Communicable Disease (ELPHS)FND10100 CCN1060201 SC770631 PRG133020 770000 Building Space Allocation 22,853.98 - -
E General Fund Laboratory FND10100 CCN1060212 SC770631 PRG133120 770000 Building Space Allocation 102,648.16 - -
E General Fund X-ray FND10100 CCN1060213 SC770631 PRG133130 770000 Building Space Allocation 8,649.94 - -
E General Fund Environmental Health - Geneeral EH FND10100 CCN1060220 SC770631 PRG134390 770000 Building Space Allocation 226,988.99 - -
E General Fund Dental Services FND10100 CCN1060232 SC770631 PRG134850 770000 Building Space Allocation 1,940.50 - -
E General Fund Health Promotion Services FND10100 CCN1060241 SC770631 PRG133390 770000 Building Space Allocation 28,372.12 - -
E General Fund Public Health Nursing Services (Admin)FND10100 CCN1060230 SC770631 PRG133150 770000 Building Space Allocation 5,217.12 - -
E General Fund Medical Services / Clinic FND10100 CCN1060234 SC770631 PRG133990 770000 Building Space Allocation 292,096.32 - -
E General Fund Community Nursing / Field Nursing FND10100 CCN1060240 SC770631 PRG133390 770000 Building Space Allocation 28,427.26 - -
E General Fund Hearing & Vision (ELPHS)FND10100 CCN1060237 SC770631 PRG133390 770000 Building Space Allocation 48,784.53 - -
E General Fund Nutrition FND10100 CCN1060293 SC770631 PRG133370 770000 Building Space Allocation 1,593.55 - -
E General Fund Health Admin FND10100 CCN1060201 SC770631 PRG133150 770000 Building Space Allocation (1,764,806.94) - -
E General Fund HHS Admin FND10100 CCN1060101 SC770631 PRG133000 770000 Building Space Allocation (286,090.12) - -
E General Fund Non-Department FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency 394,617.00 - -
Total Expenditures -$ -$ -$
WHEREAS a FY 2025 budget amendment of $2,520 is recommended for the Emergency Management Division to recognize the FY 2024 Hazardous Materials Preparedness Planning Program (HMEP) Amendment #1 to increase total funding from $11,520 to $14,040 which is within 15% of the FY 2024 HMEP grant acceptance (M.R.
#2024-4118); and
WHEREAS a FY 2025-2027 budget amendment of $60,000 is recommended for Building Safety reallocating the budgets between expenditure line items to reflect actual operations; and
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "A" DETAIL
WHEREAS a FY 2025 budget amendment is recommended for the Board of Commissioners Department to reallocate $30,000 from Equipment to Telephone Communications for the purchase of Commissioner iPads; and
WHEREAS a FY2025 - FY 2027 budget amendment is recommended for 52-3 District Court, reallocating $13,113 from several operational line-items to Equipment Rental to support the increased costs associated with the JAVs equipment being rented by the court; and
WHEREAS a FY 2025 budget amendment totaling $1,656,279.58 is recommended correcting the Building Space Allocation budget for the Department of Health and Human Services as too much was allocated to their General Fund. The remainder of budget has been reallocated to Non-Department Contingency; and
2
I I
I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)
Program #
(PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "A" DETAIL
Health and Human Services / Emergency Management and Homeland Security
E General Fund Health FND10100 CCN1060101 SC730373 PRG135010 730000 Contracted Services (100,000.00)$ -$ -$
E General Fund Emergency Management FND10100 CCN1110101 SC730373 PRG115090 730000 Contracted Services 100,000.00 - -
Total Expenditures -$ -$ -$
Health and Human Services - Health Division
E General Fund Health FND10100 CCN1060101 SC730373 PRG135010 730000 Contracted Services (247,974.00)$ -$ -$
E General Fund Health FND10100 CCN1060101 SC730373 PRG133000 730000 Contracted Services 247,974.00 - -
Total Expenditures -$ -$ -$
R L. Pernick Memorial Fund Non-Departmental FND21345 CCN9010101 RC665882 PRG133995 665882 Planned Use of Balance 2,970.00$ -$ -$
Total Revenues 2,970.00$ -$ -$
E L. Pernick Memorial Fund Non-Departmental FND21345 CCN9010101 SC788001 PRG133995 BFA10100 788001 Transfers Out 2,970.00$ -$ -$
Total Expenditures 2,970.00$ -$ -$
R General Fund Health FND10100 CCN1060201 RC615675 PRG133150 BFA21345 695500 Transfers In 2,970.00$ -$ -$
Total Revenues 2,970.00$ -$ -$
E General Fund Health FND10100 CCN1060201 SC731388 PRG133150 730000 Printing 2,970.00$ -$ -$
Total Expenditures 2,970.00$ -$ -$
E General Fund Health FND10100 CCN1060211 SC702010 PRG133150 702000 Salaries Regular (21,675.00)$ (21,675.00)$ (21,675.00)$
E General Fund Health FND10100 CCN1060211 SC722750 PRG133150 722000 Workers Compensation (13.00) (13.00) (13.00)
E General Fund Health FND10100 CCN1060211 SC722760 PRG133150 722000 Group Life - - -
E General Fund Health FND10100 CCN1060211 SC722770 PRG133150 722000 Retirement (606.00) (606.00) (606.00)
E General Fund Health FND10100 CCN1060211 SC722780 PRG133150 722000 Hospitalization - - -
E General Fund Health FND10100 CCN1060211 SC722790 PRG133150 722000 Social Security (314.00) (314.00) (314.00)
E General Fund Health FND10100 CCN1060211 SC722800 PRG133150 722000 Dental - - -
E General Fund Health FND10100 CCN1060211 SC722810 PRG133150 722000 Disability - - -
E General Fund Health FND10100 CCN1060211 SC722820 PRG133150 722000 Unemployment (13.00) (13.00) (13.00)
E General Fund Health FND10100 CCN1060211 SC722850 PRG133150 722000 Optical - - -
E General Fund Health FND10100 CCN1060211 SC702010 PRG133990 702000 Salaries Regular (21,965.00) (21,965.00) (21,965.00)
E General Fund Health FND10100 CCN1060211 SC722750 PRG133990 722000 Workers Compensation (13.00) (13.00) (13.00)
E General Fund Health FND10100 CCN1060211 SC722760 PRG133990 722000 Group Life - - -
E General Fund Health FND10100 CCN1060211 SC722770 PRG133990 722000 Retirement (614.00) (614.00) (614.00)
E General Fund Health FND10100 CCN1060211 SC722780 PRG133990 722000 Hospitalization - - -
E General Fund Health FND10100 CCN1060211 SC722790 PRG133990 722000 Social Security (318.00) (318.00) (318.00)
E General Fund Health FND10100 CCN1060211 SC722800 PRG133990 722000 Dental - - -
E General Fund Health FND10100 CCN1060211 SC722810 PRG133990 722000 Disability - - -
E General Fund Health FND10100 CCN1060211 SC722820 PRG133990 722000 Unemployment (13.00) (13.00) (13.00)
E General Fund Health FND10100 CCN1060211 SC722850 PRG133990 722000 Optical - - -
E General Fund Health FND10100 CCN1060201 SC702010 PRG133150 702000 Salaries Regular 43,640.00 43,640.00 43,640.00
E General Fund Health FND10100 CCN1060201 SC722750 PRG133150 722000 Workers Compensation 26.00 26.00 26.00
E General Fund Health FND10100 CCN1060201 SC722760 PRG133150 722000 Group Life - - -
E General Fund Health FND10100 CCN1060201 SC722770 PRG133150 722000 Retirement 1,220.00 1,220.00 1,220.00
E General Fund Health FND10100 CCN1060201 SC722780 PRG133150 722000 Hospitalization - - -
E General Fund Health FND10100 CCN1060201 SC722790 PRG133150 722000 Social Security 632.00 632.00 632.00
E General Fund Health FND10100 CCN1060201 SC722800 PRG133150 722000 Dental - - -
E General Fund Health FND10100 CCN1060201 SC722810 PRG133150 722000 Disability - - -
E General Fund Health FND10100 CCN1060201 SC722820 PRG133150 722000 Unemployment 26.00 26.00 26.00
E General Fund Health FND10100 CCN1060201 SC722850 PRG133150 722000 Optical - - -
Total Expenditures -$ -$ -$
Human Resources
R General Fund Water Resources Commission FND10100 CCN6010101 RC631876 PRG155010 630000 Reim Salaries For Constr Admin 2,470.00$ 3,494.00$ 3,643.00$
Total Revenues 2,470.00$ 3,494.00$ 3,643.00$
E General Fund Non-Departmental FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency (243,414.00) (343,482.00) (358,615.00)
E General Fund Administration FND10100 CCN1010101 SC702010 PRG181000 702000 Salaries Regular 6,557.00 9,315.00 9,793.00
E General Fund Administration FND10100 CCN1010101 SC722790 PRG181000 722000 FICA 502.00 713.00 749.00
E General Fund Administration FND10100 CCN1010101 SC722770 PRG181000 722000 Retirement 1,544.00 2,194.00 2,306.00
E General Fund Administration FND10100 CCN1010101 SC722810 PRG181000 722000 Disability 112.00 159.00 167.00
E General Fund Administration FND10100 CCN1010101 SC722820 PRG181000 722000 Unemployment 4.00 6.00 6.00
E General Fund Administration FND10100 CCN1010101 SC722760 PRG181000 722000 Group Life/Accident 16.00 23.00 24.00
WHEREAS a FY 2025 budget amendment of $247,974 is recommended to move the budget for Health Division's PRG135010 HS Family Services to PRG133000 HS Administrative Services; and
WHEREAS a FY 2025 budget amendment of $100,000 is recommended to move the budget for Warehouse from Health and Human Services to Emergency Management; and
WHEREAS a FY 2025 budget amendment of $2,970 is recommended to appropriate funding from the Pernick Fund to Health Division's General Fund budget for the reimbursement of eligible expenditures for the implementation of the HPV Marketing Campaign; and
WHEREAS a FY 2025 - FY 2027 budget amendment totaling $45,544 is recommended to move the budget of 2 (two) Health and Human Service students to the Administration Division; and
3
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 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "A" DETAIL
E General Fund Administration FND10100 CCN1010101 SC722750 PRG181000 722000 Workers Comp 42.00 60.00 63.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC702010 PRG180020 702000 Salaries Regular 140,556.00 198,139.00 206,833.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC722790 PRG180020 722000 FICA 10,753.00 15,158.00 15,823.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC722770 PRG180020 722000 Retirement 33,101.00 46,662.00 48,709.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC722810 PRG180020 722000 Disability 2,404.00 3,388.00 3,537.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC722820 PRG180020 722000 Unemployment 84.00 119.00 124.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC722760 PRG180020 722000 Group Life/Accident 351.00 495.00 517.00
E General Fund Board of Commissioners Administration FND10100 CCN5010101 SC722750 PRG180020 722000 Workers Comp 900.00 1,268.00 1,324.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC702010 PRG180000 702000 Salaries Regular 7,378.00 10,436.00 10,882.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC722790 PRG180000 722000 FICA 564.00 798.00 832.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC722770 PRG180000 722000 Retirement 1,738.00 2,458.00 2,563.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC722810 PRG180000 722000 Disability 126.00 178.00 186.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC722820 PRG180000 722000 Unemployment 4.00 6.00 7.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC722760 PRG180000 722000 Group Life/Accident 18.00 26.00 27.00
E General Fund County Clerk and Register of Deeds Administ FND10100 CCN2010101 SC722750 PRG180000 722000 Workers Comp 47.00 67.00 70.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC702010 PRG186040 702000 Salaries Regular 7,378.00 10,436.00 10,882.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC722790 PRG186040 722000 FICA 564.00 798.00 832.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC722770 PRG186040 722000 Retirement 1,738.00 2,458.00 2,563.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC722810 PRG186040 722000 Disability 126.00 178.00 186.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC722820 PRG186040 722000 Unemployment 4.00 6.00 7.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC722760 PRG186040 722000 Group Life/Accident 18.00 26.00 27.00
E General Fund Treasurer Administration FND10100 CCN7010101 SC722750 PRG186040 722000 Workers Comp 47.00 67.00 70.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC702010 PRG122000 722000 Salaries Regular 7,063.00 10,007.00 10,467.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722790 PRG122000 722000 FICA 540.00 766.00 801.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722770 PRG122000 722000 Retirement 1,663.00 2,357.00 2,465.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722810 PRG122000 722000 Disability 121.00 171.00 179.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722820 PRG122000 722000 Unemployment 4.00 6.00 6.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722760 PRG122000 722000 Group Life/Accident 18.00 25.00 26.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722750 PRG122000 722000 Workers Comp 45.00 64.00 67.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC702010 PRG112580 722000 Salaries Regular 7,378.00 10,436.00 10,882.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC722790 PRG112580 722000 FICA 564.00 798.00 832.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC722770 PRG112580 722000 Retirement 1,738.00 2,458.00 2,563.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC722810 PRG112580 722000 Disability 126.00 178.00 186.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC722820 PRG112580 722000 Unemployment 4.00 6.00 7.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC722760 PRG112580 722000 Group Life/Accident 18.00 26.00 27.00
E General Fund Sheriff's Office FND10100 CCN4030101 SC722750 PRG112580 722000 Workers Comp 47.00 67.00 70.00
E General Fund Water Resources Commission FND10100 CCN6010101 SC702010 PRG155010 702000 Salaries Regular 7,378.00 10,436.00 10,882.00
E General Fund Water Resources Commission FND10100 CCN6010101 SC722900 PRG155010 722000 Fringes 2,501.00 3,538.00 3,689.00
Total Expenditure 2,470.00$ 3,494.00$ 3,643.00$
Prosecuting Attorney
E General Fund Prosecutor Administration FND10100 CCN4010101 SC702010 PRG122000 702000 Salaries Regular 141,783.00$ 141,783.00$ 141,783.00$
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722750 PRG122000 722000 Workers Compensation 1,248.00 1,248.00 1,248.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722760 PRG122000 722000 Group Life 369.00 369.00 369.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722770 PRG122000 722000 Retirement 20,179.00 20,179.00 20,179.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722780 PRG122000 722000 Hospitalization 30,448.00 30,448.00 30,448.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722790 PRG122000 722000 Social Security 10,846.00 10,846.00 10,846.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722800 PRG122000 722000 Dental 1,428.00 1,428.00 1,428.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722810 PRG122000 722000 Disability 2,127.00 2,127.00 2,127.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722820 PRG122000 722000 Unemployment 85.00 85.00 85.00
E General Fund Prosecutor Administration FND10100 CCN4010101 SC722850 PRG122000 722000 Optical 70.00 70.00 70.00
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC702010 PRG122090 702000 Salaries Regular (141,783.00) (141,783.00) (141,783.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722750 PRG122090 722000 Workers Compensation (1,248.00) (1,248.00) (1,248.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722760 PRG122090 722000 Group Life (369.00) (369.00) (369.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722770 PRG122090 722000 Retirement (20,179.00) (20,179.00) (20,179.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722780 PRG122090 722000 Hospitalization (30,448.00) (30,448.00) (30,448.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722790 PRG122090 722000 Social Security (10,846.00) (10,846.00) (10,846.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722800 PRG122090 722000 Dental (1,428.00) (1,428.00) (1,428.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722810 PRG122090 722000 Disability (2,127.00) (2,127.00) (2,127.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722820 PRG122090 722000 Unemployment (85.00) (85.00) (85.00)
E General Fund Prosecutor Litigation FND10100 CCN4010201 SC722850 PRG122090 722000 Optical (70.00) (70.00) (70.00)
Total Expenditures -$ -$ -$
E General Fund Pros. Appellate FND10100 CCN4010401 SC702010 PRG122050 702000 Salaries (9,600.00)$ -$ -$
E General Fund Pros. Admin FND10100 CCN4010101 SC731241 PRG122050 730000 Miscellaneous 9,600.00$ -$ -$
Total Expenditures -$ -$ -$
WHEREAS a FY 2025 - FY 2027 budget amendment of $208,583 is recommended for the Prosecutor's Office to reallocate Personnel budgets to the Admin division for approved positions with budget incorrectly entered in the Litigation division; and
WHEREAS a FY 2025 budget amendment of $9,600 is recommended for the Prosecutor's Office to move Law Clerk Intern P00015060 salary budget to Contracted Services as this intern position is contracted through the Prosecuting Attorney Association of Michigan (PAAM); and
WHEREAS a FY 2025 budget amendment of $245,884, $346,976 for FY2026, and $362,258 for FY2027 is recommended by the Board of Commissioners to compensate for Oakland County Elected Official and County Commissioners, effective January 1, 2025, per MR #2024-4405; and
4
I I I I I I I I I I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)
Program #
(PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "A" DETAIL
E General Fund Prosecutor Admin FND10100 CCN4010101 SC730688 PRG122050 730000 Expert Witness Fees and Mileage (18,000.00)$ (18,000.00)$ (18,000.00)$
E General Fund Prosecutor Admin FND10100 CCN4010101 SC730730 PRG122050 730000 Filing Fees (5,000.00) (5,000.00) (5,000.00)
E General Fund Prosecutor Admin FND10100 CCN4010101 SC731220 PRG122050 730000 Microfilming and Reproductions (500.00) (500.00) (500.00)
E General Fund Prosecutor Admin FND10100 CCN4010101 SC731962 PRG122050 730000 Transcript on Appeals (1,500.00) (1,500.00) (1,500.00)
E General Fund Prosecutor Admin FND10100 CCN4010101 SC730695 PRG122050 730000 Extradition Expense 25,000.00 25,000.00 25,000.00
Total Expenditures -$ -$ -$
Public Services - Animal Control
R General Fund Animal Control FND10101 CCN1070805 RC630074 PRG114050 GRN-1004594 630000 Animal Sterlization Fees 1,250.00$ -$ -$
R General Fund Animal Control FND10101 CCN1070805 RC630074 PRG114060 GRN-1004595 630000 Animal Sterlization Fees 820.00$ -$ -$
Total Revenue 2,070.00$ -$ -$
E General Fund Animal Control FND10100 CCN9090101 SC730359 PRG196030 GRN-1004594 730000 Contingency 1,250.00$ -$ -$
E General Fund Animal Control FND10100 CCN9090101 SC730359 PRG196030 GRN-1004595 730000 Contingency 820.00$ -$ -$
Total Expenditures 2,070.00$ -$ -$
Sheriff
E General Fund Corrective Services FND10100 CCN4030301 SC702142 PRG112590 702000 Education Incentives 12,000.00$ 12,000.00$ 12,000.00$
E General Fund Corrective Services Satellite FND10100 CCN4030401 SC702142 PRG112590 702000 Education Incentives 4,000.00 4,000.00 4,000.00
E General Fund Emergency Response & Prep FND10100 CCN4030501 SC702142 PRG110005 702000 Education Incentives 3,000.00 3,000.00 3,000.00
E General Fund Patrol Services FND10100 CCN4030601 SC702142 PRG110000 702000 Education Incentives 31,000.00 31,000.00 31,000.00
E General Fund Emergency Communication Ops FND10100 CCN4030701 SC702142 PRG112630 702000 Education Incentives 2,000.00 2,000.00 2,000.00
E General Fund Technology Info & Innovation FND10100 CCN4030801 SC702142 PRG110085 702000 Education Incentives 800.00 800.00 800.00
E General Fund Investigative & Forensic Svcs FND10100 CCN4030901 SC702142 PRG110040 702000 Education Incentives 10,200.00 10,200.00 10,200.00
E General Fund Non-Departmental FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency (63,000.00) (63,000.00) (63,000.00)
Total Expenditures -$ -$ -$
E General Fund Emergency Response & Prep FND10100 CCN4030501 SC730611 PRG110110 730000 Employee Medical Exams (1,050.00)$ (1,050.00)$ (1,050.00)$
E General Fund Patrol Services FND10100 CCN4030601 SC730611 PRG116220 730000 Employee Medical Exams 1,050.00 1,050.00 1,050.00
E General Fund Corrective Services FND10100 CCN4030301 SC730303 PRG112590 730000 Clothing Allowance (16,550.00) (16,550.00) (16,550.00)
E General Fund Investigative & Forensic Services FND10100 CCN4030901 SC730303 PRG110040 730000 Clothing Allowance 16,550.00 16,550.00 16,550.00
E General Fund Sheriff Admin FND10100 CCN4030201 SC731101 PRG112650 730000 Library Continuations (17,000.00) (17,000.00) (17,000.00)
E General Fund Sheriff Office FND10100 CCN4030101 SC731101 PRG112580 730000 Library Continuations (13,000.00) (13,000.00) (13,000.00)
E General Fund Sheriff Admin FND10100 CCN4030201 SC731339 PRG112580 730000 Periodicals Bodok Publ Sub 10,000.00 10,000.00 10,000.00
E General Fund Emergency Response & Prep FND10100 CCN4030501 SC731339 PRG110110 730000 Periodicals Bodok Publ Sub 20,000.00 20,000.00 20,000.00
E General Fund Investigative & Forensic Services FND10100 CCN4030901 SC730324 PRG110050 730000 Communications (13,000.00) (13,000.00) (13,000.00)
E General Fund Emergency Communication Ops FND10100 CCN4030701 SC730982 PRG116230 730000 Interpreter Fees 13,000.00 13,000.00 13,000.00
E General Fund Emergency Communication Ops FND10100 CCN4030701 SC730646 PRG116230 730000 Equipment Maintenance (20,000.00) (20,000.00) (20,000.00)
E General Fund Patrol Services FND10100 CCN4030601 SC750294 PRG116200 750000 Material and Supplies 15,000.00 15,000.00 15,000.00
E General Fund Sheriff Admin FND10100 CCN4030201 SC732018 PRG112580 730000 Travel and Conference 5,000.00 5,000.00 5,000.00
E General Fund Patrol Services FND10100 CCN4030601 SC750210 PRG116200 750000 Gasoline Charges (5,000.00) (5,000.00) (5,000.00)
E General Fund Patrol Services FND10100 CCN4030601 SC750294 PRG116200 750000 Material and Supplies 5,000.00 5,000.00 5,000.00
Total Expenditures -$ -$ -$
R General Fund Technology Info & Innovation FND10100 CCN4030801 RC630728 PRG112680 630000 Fingerprints 70,000.00$ 70,000.00$ 70,000.00$
R General Fund Technology Info & Innovation FND10100 CCN4030801 RC631526 PRG112680 630000 Photostats 80,000.00 80,000.00 80,000.00
R General Fund Technology Info & Innovation FND10100 CCN4030801 RC631757 PRG112680 630000 Registration Fees 45,000.00 45,000.00 45,000.00
R General Fund Technology Info & Innovation FND10100 CCN4030801 RC635276 PRG112680 635000 FOIA Fee 15,000.00 15,000.00 15,000.00
R General Fund Sheriff Administration FND10100 CCN4030201 RC630728 PRG112680 630000 Fingerprints (70,000.00) (70,000.00) (70,000.00)
R General Fund Sheriff Administration FND10100 CCN4030201 RC631526 PRG112680 630000 Photostats (80,000.00) (80,000.00) (80,000.00)
R General Fund Sheriff Administration FND10100 CCN4030201 RC631757 PRG112580 630000 Registration Fees (1,200.00) (1,200.00) (1,200.00)
R General Fund Sheriff Administration FND10100 CCN4030201 RC631757 PRG112680 630000 Registration Fees (43,800.00) (43,800.00) (43,800.00)
R General Fund Sheriff Administration FND10100 CCN4030201 RC635276 PRG112680 635000 FOIA Fee (15,000.00) (15,000.00) (15,000.00)
Total Revenues -$ -$ -$
R Dispatch Training Emergency Comm Ops FND21396 CCN4030701 RC665882 PRG112630 665882 Planned Use of Balance 69,662.00$ -$ -$
Total Revenue 69,662.00$ -$ -$
E Dispatch Training Emergency Comm Ops FND21396 CCN4030701 SC788001 PRG112630 BFA10100 788001 Transfers Out - General Fund 69,662.00$ -$ -$
Total Expenditures 69,662.00$ -$ -$
WHEREAS a FY 2025 - FY 2027 budget amendment of $85,600 is recommended for the Sheriff's Office to reallocate various operating expenditure budgets between cost centers to more accurately reflect actual spending; and
WHEREAS a FY2025 - FY 2027 budget amendment of $210,000 is recommended for the Sheriff's Office reallocating the budget between cost centers that was omitted during the Records Management cost center transfer of responsibility; and
WHEREAS a FY 2025 - FY 2027 budget amendment of $25,000 is recommended for the Prosecutor's Office to reallocate the operating expenditure budgets between line items to more accurately reflect actual spending; and
WHEREAS a FY 2025 budget amendment is recommended for the Animal Control Division to accept reimbursement funding of $2,070 from the Oct 1st - Oct 15th, 2024 Bissel Pet Foundation's Empty the Shelter event. M.R. #19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of
$10,000 or less, after review and approval by Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and
WHEREAS a FY 2025 - FY 2027 budget amendment of $63,000 is recommended for the Sheriff's Office correcting the Education Incentives budget to reflect the COA union contract that was already approved with Command Officers Association / Arbitrator Award June 8, 2023; and
5
I I I I
I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)
Program #
(PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "A" DETAIL
R Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 RC665882 PRG112620 665882 Planned Use of Balance 9,962.00$ -$ -$
Total Revenue 9,962.00$ -$ -$
E Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 SC788001 PRG112620 BFA10100 788001 Transfers Out - General Fund 9,962.00$ -$ -$
Total Expenditures 9,962.00$ -$ -$
R General Fund Emergency Comm Ops FND10100 CCN4030701 RC695500 PRG116230 BFA21396 695500 Transfers In - Sheriff Dispatch Training 69,662.00$ -$ -$
R General Fund Corrective Services FND10100 CCN4030301 RC695500 PRG112620 BFA21397 695500 Transfers In - Sheriff Booking Fee Training 9,962.00 - -
Total Revenue 79,624.00$ -$ -$
E General Fund Emergency Comm Ops FND10100 CCN4030701 SC731304 PRG116230 730000 Officers Training (Dispatch)69,662.00$ -$ -$
E General Fund Corrective Services FND10100 CCN4030301 SC731304 PRG112620 730000 Officers Training (Corrections)9,962.00 - -
Total Expenditures 79,624.00$ -$ -$
Sheriff - Investigative and Forensic Services
E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC730324 PRG110090 GRN-1004388 730000 Communications 493.00$ -$ -$
E General Fund Grants Investigative & Forensic Svcs FND10101 CCN4030901 SC731465 PRG110090 GRN-1004388 730000 Program (493.00) - -
Total Expenditures -$ -$ -$
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC702010 PRG110060 702000 Salaries Regular (106,102.00)$ (108,574.00)$ (111,046.00)$
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722790 PRG110060 722000 FICA (8,117.00) (8,306.00) (8,495.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722770 PRG110060 722000 Retirement (30,267.00) (30,404.00) (30,839.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722810 PRG110060 722000 Disability (1,692.00) (1,753.00) (1,793.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722820 PRG110060 722000 Unemployment (64.00) (54.00) (56.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722760 PRG110060 722000 Group Life (244.00) (248.00) (255.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722750 PRG110060 722000 Workers Comp.(1,263.00) (1,292.00) (1,321.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722780 PRG110060 722000 Medical (20,968.00) (22,928.00) (25,061.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722800 PRG110060 722000 Dental (1,392.00) (1,457.00) (1,527.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722850 PRG110060 722000 Optical (59.00) (62.00) (65.00)
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC702010 PRG110040 702000 Salaries Regular 106,102.00 108,574.00 111,046.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722790 PRG110040 722000 FICA 8,117.00 8,306.00 8,495.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722770 PRG110040 722000 Retirement 30,267.00 30,404.00 30,839.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722810 PRG110040 722000 Disability 1,692.00 1,753.00 1,793.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722820 PRG110040 722000 Unemployment 64.00 54.00 56.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722760 PRG110040 722000 Group Life 244.00 248.00 255.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722750 PRG110040 722000 Workers Comp.1,263.00 1,292.00 1,321.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722780 PRG110040 722000 Medical 20,968.00 22,928.00 25,061.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722800 PRG110040 722000 Dental 1,392.00 1,457.00 1,527.00
E General Fund Investigative and Forensic Services FND10100 CCN4030901 SC722850 PRG110040 722000 Optical 59.00 62.00 65.00
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC702010 PRG110110 GRN-1004157 702000 Salaries Regular (67,774.00) (72,232.00) (76,820.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722790 PRG110110 GRN-1004157 722000 FICA (5,185.00) (5,526.00) (5,877.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722770 PRG110110 GRN-1004157 722000 Retirement (17,476.00) (18,124.00) (18,982.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722810 PRG110110 GRN-1004157 722000 Disability (1,081.00) (1,166.00) (1,240.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722820 PRG110110 GRN-1004157 722000 Unemployment (41.00) (36.00) (38.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722760 PRG110110 GRN-1004157 722000 Group Life (155.00) (166.00) (177.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722750 PRG110110 GRN-1004157 722000 Workers Comp.(41.00) (43.00) (46.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722780 PRG110110 GRN-1004157 722000 Medical (5,914.00) (6,467.00) (7,068.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722800 PRG110110 GRN-1004157 722000 Dental (423.00) (443.00) (464.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722850 PRG110110 GRN-1004157 722000 Optical (28.00) (29.00) (30.00)
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC702010 PRG110040 GRN-1004157 702000 Salaries Regular 67,774.00 72,232.00 76,820.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722790 PRG110040 GRN-1004157 722000 FICA 5,185.00 5,526.00 5,877.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722770 PRG110040 GRN-1004157 722000 Retirement 17,476.00 18,124.00 18,982.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722810 PRG110040 GRN-1004157 722000 Disability 1,081.00 1,166.00 1,240.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722820 PRG110040 GRN-1004157 722000 Unemployment 41.00 36.00 38.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722760 PRG110040 GRN-1004157 722000 Group Life 155.00 166.00 177.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722750 PRG110040 GRN-1004157 722000 Workers Comp.41.00 43.00 46.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722780 PRG110040 GRN-1004157 722000 Medical 5,914.00 6,467.00 7,068.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722800 PRG110040 GRN-1004157 722000 Dental 423.00 443.00 464.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722850 PRG110040 GRN-1004157 722000 Optical 28.00 29.00 30.00
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC702010 PRG110110 GRN-1004157 702000 Salaries Regular (66,756.00) (71,484.00) (76,356.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722790 PRG110110 GRN-1004157 722000 FICA (5,107.00) (5,469.00) (5,841.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722770 PRG110110 GRN-1004157 722000 Retirement (17,250.00) (17,962.00) (18,882.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722810 PRG110110 GRN-1004157 722000 Disability (1,065.00) (1,154.00) (1,233.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722820 PRG110110 GRN-1004157 722000 Unemployment (40.00) (36.00) (38.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722760 PRG110110 GRN-1004157 722000 Group Life (154.00) (165.00) (175.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722750 PRG110110 GRN-1004157 722000 Workers Comp.(40.00) (43.00) (46.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722780 PRG110110 GRN-1004157 722000 Medical (15,991.00) (17,486.00) (19,112.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722800 PRG110110 GRN-1004157 722000 Dental (775.00) (811.00) (850.00)
E Other Grants Emergency Response and Preparedness FND11011 CCN4030501 SC722850 PRG110110 GRN-1004157 722000 Optical (68.00) (71.00) (75.00)
WHEREAS the Sheriff's Office receipt of forfeiture/enhancement funds are recorded in separate restricted funds that require a transfer to the General Fund for use of the monies. Transfers In from various restricted funds in the amount of $79,624 is being recognized for eligible training costs for dispatch and corrections officers; and
WHEREAS a FY2025 Sheriff's Office budget amendment of $493 is recommended for the 2024 High Intensity Drug Trafficking Areas (HIDTA) Grant Amendment #1 reallocating funds between expenditure line items. The amendment is within fifteen percent of the original award; and
6
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 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "A" DETAIL
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC702010 PRG110040 GRN-1004157 702000 Salaries Regular 66,756.00 71,484.00 76,356.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722790 PRG110040 GRN-1004157 722000 FICA 5,107.00 5,469.00 5,841.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722770 PRG110040 GRN-1004157 722000 Retirement 17,250.00 17,962.00 18,882.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722810 PRG110040 GRN-1004157 722000 Disability 1,065.00 1,154.00 1,233.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722820 PRG110040 GRN-1004157 722000 Unemployment 40.00 36.00 38.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722760 PRG110040 GRN-1004157 722000 Group Life 154.00 165.00 175.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722750 PRG110040 GRN-1004157 722000 Workers Comp.40.00 43.00 46.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722780 PRG110040 GRN-1004157 722000 Medical 15,991.00 17,486.00 19,112.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722800 PRG110040 GRN-1004157 722000 Dental 775.00 811.00 850.00
E Other Grants Investigative and Forensic Services FND11011 CCN4030901 SC722850 PRG110040 GRN-1004157 722000 Optical 68.00 71.00 75.00
Total Expenditures -$ -$ -$
R Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 RC610313 PRG110005 GRN-1004581 610000 Federal Operating Grants (140,444.00)$ (56,135.00)$ -$
R Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 RC610313 PRG110040 GRN-1004581 610000 Federal Operating Grants 140,444.00 56,135.00 -
Total Revenue -$ -$ -$
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC702010 PRG110005 GRN-1004581 702000 Salaries Regular (85,006.00)$ (28,335.00)$ -$
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722790 PRG110005 GRN-1004581 722000 Social Security (6,503.00) (2,168.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722770 PRG110005 GRN-1004581 722000 Retirement (20,019.00) (6,673.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722810 PRG110005 GRN-1004581 722000 Disability (1,454.00) (485.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722820 PRG110005 GRN-1004581 722000 Unemployment Insurance (51.00) (17.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722760 PRG110005 GRN-1004581 722000 Group Life (213.00) (71.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722750 PRG110005 GRN-1004581 722000 Workers Compesation (544.00) (181.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722780 PRG110005 GRN-1004581 722000 Medical (11,993.00) (3,965.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722800 PRG110005 GRN-1004581 722000 Dental (581.00) (194.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC722850 PRG110005 GRN-1004581 722000 Optical (51.00) (17.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC731346 PRG110005 GRN-1004581 730000 Personal Mileage (6,030.00) (6,030.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC732018 PRG110005 GRN-1004581 730000 Travel and Conference (3,000.00) (3,000.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC750399 PRG110005 GRN-1004581 750000 Office Supplies (2,500.00) (2,500.00) -
E Multi Organizational Grants Emergency Response and Preparedness FND11003 CCN4030501 SC731941 PRG110005 GRN-1004581 730000 Training (2,499.00) (2,499.00) -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC702010 PRG110040 GRN-1004581 702000 Salaries Regular 85,006.00 28,335.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722790 PRG110040 GRN-1004581 722000 Social Security 6,503.00 2,168.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722770 PRG110040 GRN-1004581 722000 Retirement 20,019.00 6,673.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722810 PRG110040 GRN-1004581 722000 Disability 1,454.00 485.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722820 PRG110040 GRN-1004581 722000 Unemployment Insurance 51.00 17.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722760 PRG110040 GRN-1004581 722000 Group Life 213.00 71.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722750 PRG110040 GRN-1004581 722000 Workers Compesation 544.00 181.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722780 PRG110040 GRN-1004581 722000 Medical 11,993.00 3,965.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722800 PRG110040 GRN-1004581 722000 Dental 581.00 194.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC722850 PRG110040 GRN-1004581 722000 Optical 51.00 17.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC731346 PRG110040 GRN-1004581 730000 Personal Mileage 6,030.00 6,030.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC732018 PRG110040 GRN-1004581 730000 Travel and Conference 3,000.00 3,000.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC750399 PRG110040 GRN-1004581 750000 Office Supplies 2,500.00 2,500.00 -
E Multi Organizational Grants Investigative and Forensic Services FND11003 CCN4030901 SC731941 PRG110040 GRN-1004581 730000 Training 2,499.00 2,499.00 -
Total Expenditures -$ -$ -$
WHEREAS a FY 2025 - FY2027 net neutral budget amendement is recommended for the Sheriff's Office to reclassify the cost center and program of 4 positions (P00011083, P00011926, P00014715, P00017224) to the Investigative and Forensic Services Division and LE Support Services Admin program; and
7
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 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Circuit Court - Civil / Criminal
R Judicial Grants Civil/Criminal FND11012 CCN3010301 RC615571 PRG121100 GRN-1004106 615000 State Operating Grants 255,000$ -$ -$
Total Revenues $ 255,000 $ - -$
E Judicial Grants Civil/Criminal FND11012 CCN3010301 SC731822 PRG121100 GRN-1004106 730000 Special Projects $ 255,000 $ - -$
Total Expenditures $ 255,000 $ - -$
District Court - Division I Novi
E Judicial Grants Division - I Novi FND11012 CCN3020205 RC615571 PRG121050 GRN-1004289 615000 State Operating Grants (4,000.00)$ (4,000.00)$ (4,000.00)$
Total Revenues (4,000.00)$ (4,000.00)$ (4,000.00)$
E Judicial Grants Division - I Novi FND11012 CCN3020205 SC730373 PRG121050 GRN-1004289 730000 Contractual Services (3,500.00)$ (3,500.00)$ (3,500.00)$
E Judicial Grants Division - I Novi FND11012 CCN3020205 SC750245 PRG121050 GRN-1004289 750000 Incentives (500.00) (500.00) (500.00)
Total Expenditures (4,000.00)$ (4,000.00)$ (4,000.00)$
E Judicial Grants Division - I Novi FND11012 CCN3020205 RC615571 PRG121050 GRN-1004537 615000 State Operating Grants 6,000.00$ 6,000.00$ 6,000.00$
Total Revenues 6,000.00$ 6,000.00$ 6,000.00$
E Judicial Grants Division - I Novi FND11012 CCN3020205 SC730373 PRG121050 GRN-1004537 730000 Contractual Services 3,005.00$ 3,005.00$ 3,005.00$
E Judicial Grants Division - I Novi FND11012 CCN3020205 SC732018 PRG121050 GRN-1004537 730000 Travel and Conference 2,355.00 - -
E Judicial Grants Division - I Novi FND11012 CCN3020205 SC750245 PRG121050 GRN-1004537 750000 Incentives 640.00 640.00 640.00
Total Expenditures 6,000.00$ 3,645.00$ 3,645.00$
Economic Development - Business Development
R Econonic Dev Corp Economic Development Corporation FND21180 CCN1090305 RC655385 PRG171110 650000 Income from Investments (100)$ (100)$ (100)$
Total Revenues (100)$ (100)$ (100)$
E Econonic Dev Corp Economic Development Corporation FND21180 CCN1090305 SC732165 PRG171110 730000 Workshop and Meetings (100)$ (100)$ (100)$
Total Expenditures (100)$ (100)$ (100)$
Economic Development - Planning and Local Business Development
R Oakland Brownfield Initiative Grants Economic Development FND11010 CCN1090201 RC615571 PRG174220 GRN-1004509 615000 State Operating Grants 1,000,000$ -$ -$
Total Revenues 1,000,000$ -$ -$
E Oakland Brownfield Initiative Grants Economic Development FND11010 CCN1090201 SC730373 PRG174220 GRN-1004509 730000 Contracted Services 1,000,000$ -$ -$
Total Expenditures 1,000,000$ -$ -$
R Oakland Brownfield Initiative Grants Economic Development FND11010 CCN1090201 RC610313 PRG174220 GRN-0000979 610000 Federal Operating Grants (600,000)$ (600,000)$ (600,000)$
Total Revenues (600,000)$ (600,000)$ (600,000)$
E Oakland Brownfield Initiative Grants Economic Development FND11010 CCN1090201 SC730373 PRG174220 GRN-0000979 730000 Contracted Services (600,000)$ (600,000)$ (600,000)$
Total Expenditures (600,000)$ (600,000)$ (600,000)$
Economic Development - Transit Division
E Oakland Transit Transit Services FND20288 CCN1090802 SC730373 PRG172155 730000 Contracted Services (336,890)$ (336,880)$ (252,960)$
E Oakland Transit Transit Services FND20288 CCN1090802 SC774636 PRG172155 770000 Info Tech Operations 336,890$ 336,880$ 252,960$
Total Expenditures -$ -$ -$
Emergency Management and Homeland Security - Building Safety
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC702010 PRG145100 702000 Salaries Regular $ 123,108.00 $ 130,901.00 138,532.00$
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722750 PRG145100 722000 Workers Compensation 74.00 79.00 83.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722760 PRG145100 722000 Group Life 282.00 300.00 317.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722770 PRG145100 722000 Retirement 29,743.00 30,856.00 32,262.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722780 PRG145100 722000 Hospitalization 18,502.00 20,232.00 22,113.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722790 PRG145100 722000 Social Security 9,418.00 10,014.00 10,598.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722800 PRG145100 722000 Dental 1,400.00 1,466.00 1,536.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722810 PRG145100 722000 Disability 1,963.00 2,114.00 2,237.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722820 PRG145100 722000 Unemployment 74.00 65.00 69.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110102 SC722850 PRG145100 722000 Optical 84.00 88.00 92.00
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC702010 PRG145100 702000 Salaries Regular (123,108.00) (130,901.00) (138,532.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722750 PRG145100 722000 Workers Compensation (74.00) (79.00) (83.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722760 PRG145100 722000 Group Life (282.00) (300.00) (317.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722770 PRG145100 722000 Retirement (29,743.00) (30,856.00) (32,262.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722780 PRG145100 722000 Hospitalization (18,502.00) (20,232.00) (22,113.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722790 PRG145100 722000 Social Security (9,418.00) (10,014.00) (10,598.00)
WHEREAS a FY 2025 - FY 2027 budget amendment is recommended for the Economic Development Corporation (EDC) Fund (#21180) as the board approved their FY 2025 budget in the amount of $6,700; and
WHEREAS a FY 2025 budget amendment is recommended in the amount of $1,000,000 to recognize the award from the Michigan Department of Environment, Great Lakes, and Energy (EGLE) for the Brownfield Grant Agreement - Rochester Riverfront Place Project (M.R.# 2024-4475). Due to the timing of the acceptance and the effective
date of the award October 1, 2024, the budget is being included with the FY 2025 First Quarter Forecast Report. Also, a FY 2025 - FY 2027 budget amendment of ($600,000) is recommended to remove the budget for the United States Environmental Protection Agency (USEPA) Brownfield Assessment Consortium grant (M.R.# 20446; GRN-
0000979) as it ended September 30, 2023; and
WHEREAS a FY 2025 - FY 2027 budget amendment in the amount of $336,890 is recommended for the Oakland Transit Fund (FND20288) by reallocating the budget between line items to correct Qualtrics platform billing allocations from MR #2024-4365; and
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "B" DETAIL
WHEREAS a FY 2025 budget amendment in the amount of $255,000 is recommened for Circuit Court to recognize the FY2023 Virtual Backlog Response Docket Amendment #2. The amendment is within fifteen percen of the original award ( Resolution #2024-4813); and
WHEREAS a FY2025 budget amendment totaling $6,000 is recommended for District Court recognizing the acceptance of the FY2025 Veteran's Treatment Court Grant. M.R. 19006 authorizes Management and Budget to administratively process grant agreements and grant amendments of $10,000 or less, after review and approval by
Management and Budget, Human Resources, Risk Management and Corporation Counsel when the grant does not require an associated interlocal agreement, there are no position changes and the grantor does not require a separate resolution; and
8
I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)
Program #
(PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "B" DETAIL
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722800 PRG145100 722000 Dental (1,400.00) (1,466.00) (1,536.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722810 PRG145100 722000 Disability (1,963.00) (2,114.00) (2,237.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722820 PRG145100 722000 Unemployment (74.00) (65.00) (69.00)
E Facilities Maint and Operations Building Safety FND63100 CCN1110101 SC722850 PRG145100 722000 Optical (84.00) (88.00) (92.00)
Total Expenditures -$ -$ -$
Facilities Management - FM&O External Administration
R FM&O FM&O External Administration FND63100 CCN1040702 RC635017 PRG140010 635000 ISF External Revenue 10,038.00$ -$ -$
Total Revenues 10,038.00$ -$ -$
E FM&O FM&O External Administration FND63100 CCN1040702 SC796500 PRG140500 796500 Budget Equity Adjustments 10,038.00$ -$ -$
Total Expenditures 10,038.00$ -$ -$
R FM&O FM&O External Administration FND63100 CCN1040801 RC665882 PRG140030 665882 Planned Use of Balance (1,100.00)$ -$ -$
FND63100 CCN1110102 RC665882 PRG145000 665882 Planned Use of Balance (17,300.00)$
Total Revenues (18,400.00)$ -$ -$
E FM&O FM&O External Administration FND63100 CCN1040702 SC796500 PRG140010 796500 Budget Equity Adjustments (18,400.00)$ -$ -$
Total Expenditures (18,400.00)$ -$ -$
Health and Human Services - Health Division
R Human Services Grants Health FND11007 CCN1060201 RC615571 PRG133150 GRN-1004582 615000 State Operating Grant 110,000.00$ -$ -$
Total Revenue 110,000.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060201 SC731346 PRG133150 GRN-1004582 730000 Personal Mileage 670.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060201 SC731388 PRG133150 GRN-1004582 730000 Printing 1,000.00 - -
E Human Services Grants Health FND11007 CCN1060201 SC731458 PRG133150 GRN-1004582 730000 Professional Services 50,830.00 - -
E Human Services Grants Health FND11007 CCN1060201 SC731941 PRG133150 GRN-1004582 730000 Training 20,000.00 - -
E Human Services Grants Health FND11007 CCN1060201 SC732018 PRG133150 GRN-1004582 730000 Travel and Conference 37,500.00 - -
Total Expenditures 110,000.00$ -$ -$
R Human Services Grants Health FND10101 CCN1060237 RC615463 PRG133300 GRN-1004477 615000 Grant Fees and Collections 87,056.00$ -$ -$
R Human Services Grants Health FND10101 CCN1060237 RC615571 PRG133300 GRN-1004477 615000 State Operating Grants 154,094.00$ -$ -$
Total Revenues 241,150.00$ -$ -$
E Human Services Grants Health FND10101 CCN1060237 SC702010 PRG133300 GRN-1004477 702000 Salaries Regular 84,615.00$ -$ -$
E Human Services Grants Health FND10101 CCN1060237 SC722740 PRG133300 GRN-1004477 722000 Fringe Benefits 47,209.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC730072 PRG133300 GRN-1004477 730000 Advertising 3,250.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC750154 PRG133300 GRN-1004477 750000 Expendable Equipment 20,900.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC730646 PRG133300 GRN-1004477 730000 Equipment Maintenance 3,000.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC730982 PRG133300 GRN-1004477 730000 Interpreter Fees 9,302.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC732020 PRG133300 GRN-1004477 730000 Travel Employee Taxable Meals 1,550.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC731346 PRG133300 GRN-1004477 730000 Personal Mileage 13,400.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC731388 PRG133300 GRN-1004477 730000 Printing 4,952.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC731941 PRG133300 GRN-1004477 730000 Training 1,400.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC750301 PRG133300 GRN-1004477 750000 Medical Supplies 5,050.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC750392 PRG133300 GRN-1004477 750000 Metered Postage 14,000.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC750294 PRG133300 GRN-1004477 750000 Material and Supplies 100.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC750399 PRG133300 GRN-1004477 750000 Office Supplies 5,842.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC770631 PRG133300 GRN-1004477 770000 Building Space Allocation 18,730.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC774636 PRG133300 GRN-1004477 770000 Info Tech Operations 3,100.00 - -
E Human Services Grants Health FND10101 CCN1060237 SC774637 PRG133300 GRN-1004477 770000 Info Tech Managed Print Svcs 4,750.00 - -
Total Expenditures 241,150.00$ -$ -$
R Human Services Grants Health FND11007 CCN1060230 RC615571 PRG133215 GRN-1004461 615000 State Operating Grants 40,967.00$ -$ -$
Total Revenues 40,967.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060230 SC731941 PRG133215 GRN-1004461 730000 Training (1,640.00)$ -$ -$
E Human Services Grants Health FND11007 CCN1060230 SC732018 PRG133215 GRN-1004461 730000 Travel and Conference 12,000.00 - -
E Human Services Grants Health FND11007 CCN1060230 SC750049 PRG133215 GRN-1004461 750000 Computer Supplies (500.00) - -
E Human Services Grants Health FND11007 CCN1060230 SC730373 PRG133215 GRN-1004461 730000 Contracted Services 27,168.00 - -
E Human Services Grants Health FND11007 CCN1060230 SC730646 PRG133215 GRN-1004461 730000 Equipment Maintenance 500.00 - -
E Human Services Grants Health FND11007 CCN1060230 SC750245 PRG133215 GRN-1004461 750000 Incentives 4,000.00 - -
E Human Services Grants Health FND11007 CCN1060230 SC750399 PRG133215 GRN-1004461 750000 Office Supplies (2,000.00) - -
E Human Services Grants Health FND11007 CCN1060230 SC750567 PRG133215 GRN-1004461 750000 Training-Educational Supplies 1,699.00 - -
E Human Services Grants Health FND11007 CCN1060230 SC774637 PRG133215 GRN-1004461 770000 Info Tech Managed Print Svcs (260.00) - -
Total Expenditures 40,967.00$ -$ -$
WHEREAS a FY 2025 budget amendment is recommended for Facilities Maintenance and Operations correcting the budget for planned use; and
WHEREAS a FY 2025 - FY 2027 budget amendment is recommended for Facilities Maintenance and Operations to budget revenue for Road Commission building space lease; and
WHEREAS a FY 2025 - FY 2027 budget amendment totaling $184,648 is recommended to move the Manager-Building Safety position budget (P00003574) from CCN1110101 to CCN1110102 with in Facilities Maintenance and Operations Fund (FND63100); and
WHEREAS a FY 2025 budget amendment of $110,000 is recommended for Health and Human Services Health Division to recognize the FY 2025 Emerging Threats Local Health Department Amendment #1 for the COVID Workforce Development program that is within 15% of the FY 2025 Emerging Threats grant acceptance (M.R. #2024-
4439); and
9
I I I I I I I I I
I I I I
I
I I I I
I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)
Program #
(PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "B" DETAIL
R Human Services Grants Health FND11007 CCN1060232 RC615571 PRG134850 GRN-1004481 615000 State Operating Grants 69,382.00$ -$ -$
Total Revenues 69,382.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060232 SC702010 PRG134850 GRN-1004481 702000 Salaries Regular 45,791.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060232 SC722740 PRG134850 GRN-1004481 722000 Fringe Benefits 10,165.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC730072 PRG134850 GRN-1004481 730000 Advertising 186.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC730926 PRG134850 GRN-1004481 730000 Indirect Costs 2,072.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC730982 PRG134850 GRN-1004481 730000 Interpreter Fees (511.00) - -
E Human Services Grants Health FND11007 CCN1060232 SC731115 PRG134850 GRN-1004481 730000 License and Permits 497.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC731346 PRG134850 GRN-1004481 730000 Personal Mileage 355.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC731458 PRG134850 GRN-1004481 730000 Professional Services 300.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC732018 PRG134850 GRN-1004481 730000 Travel and Conference 1,100.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC732020 PRG134850 GRN-1004481 730000 Travel Employee Taxable Meals 200.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC750567 PRG134850 GRN-1004481 750000 Training-Educational Supplies 24.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC732165 PRG134850 GRN-1004481 730000 Workshops and Meetings (700.00) - -
E Human Services Grants Health FND11007 CCN1060232 SC774636 PRG134850 GRN-1004481 770000 Info Tech Operations 8,228.00 - -
E Human Services Grants Health FND11007 CCN1060232 SC778675 PRG134850 GRN-1004481 770000 Telephone Communications 1,675.00 - -
Total Expenditures 69,382.00$ -$ -$
R Human Services Grants Health FND10101 1060237 RC615463 PRG133310 GRN-1004480 615000 Grant Fees and Collections 11,307.00$ -$ -$
R Human Services Grants Health FND11007 1060237 RC615571 PRG133310 GRN-1004480 615000 State Operating Grants 175,635.00 - -
Total Revenues 186,942.00$ -$ -$
E Human Services Grants Health FND11007 1060237 SC702010 PRG133310 GRN-1004480 702000 Salaries Regular 90,404.00$ -$ -$
E Human Services Grants Health FND11007 1060237 SC722740 PRG133310 GRN-1004480 722000 Fringe Benefits 48,709.00 - -
E Human Services Grants Health FND11007 1060237 SC730646 PRG133310 GRN-1004480 730000 Equipment Maintenance 2,000.00 - -
E Human Services Grants Health FND11007 1060237 SC730982 PRG133310 GRN-1004480 730000 Interpreter Fees 2,534.00 - -
E Human Services Grants Health FND11007 1060237 SC731346 PRG133310 GRN-1004480 730000 Personal Mileage 2,895.00 - -
E Human Services Grants Health FND11007 1060237 SC731388 PRG133310 GRN-1004480 730000 Printing (200.00) - -
E Human Services Grants Health FND11007 1060237 SC732018 PRG133310 GRN-1004480 730000 Travel and Conference (2,598.00) - -
E Human Services Grants Health FND11007 1060237 SC750392 PRG133310 GRN-1004480 750000 Metered Postage 10,460.00 - -
E Human Services Grants Health FND11007 1060237 SC750154 PRG133310 GRN-1004480 750000 Expendable Equipment 4,900.00 - -
E Human Services Grants Health FND11007 1060237 SC732020 PRG133310 GRN-1004480 730000 Travel Employee Taxable Meals 2,598.00 - -
E Human Services Grants Health FND11007 1060237 SC750049 PRG133310 GRN-1004480 750000 Computer Supplies 200.00 - -
E Human Services Grants Health FND11007 1060237 SC750301 PRG133310 GRN-1004480 750000 Medical Supplies 2,500.00 - -
E Human Services Grants Health FND11007 1060237 SC770631 PRG133310 GRN-1004480 770000 Building Space Cost Allocation 18,730.00 - -
E Human Services Grants Health FND11007 1060237 SC774636 PRG133310 GRN-1004480 770000 Info Tech Operations 1,550.00 - -
E Human Services Grants Health FND11007 1060237 SC774637 PRG133310 GRN-1004480 770000 Info Tech Managed Print Svcs 1,000.00 - -
E Human Services Grants Health FND11007 1060237 SC778675 PRG133310 GRN-1004480 770000 Telephone Communications 1,260.00 - -
Total Expenditures 186,942.00$ -$ -$
R Human Services Grants Health FND11007 CCN1060290 RC615463 PRG115035 GRN-1004491 615000 Grant Fees and Collections 3,000.00$ -$ -$
R Human Services Grants Health FND11007 CCN1060290 RC615571 PRG115035 GRN-1004491 615000 State Operating Grants 30,000.00 - -
Total Revenues 33,000.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060290 SC702010 PRG115035 GRN-1004491 702000 Salaries Regular 3,352.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060290 SC722740 PRG115035 GRN-1004491 722000 Fringe Benefits 1,832.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC730926 PRG115035 GRN-1004491 730000 Indirect Costs 261.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC731346 PRG115035 GRN-1004491 730000 Personal Mileage 690.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC731626 PRG115035 GRN-1004491 730000 Rent (11,219.00) - -
E Human Services Grants Health FND11007 CCN1060290 SC732018 PRG115035 GRN-1004491 730000 Travel and Conference 4,742.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC750077 PRG115035 GRN-1004491 750000 Disaster Supplies 5,670.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC750399 PRG115035 GRN-1004491 750000 Office Supplies 900.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC750049 PRG115035 GRN-1004491 750000 Computer Supplies (500.00) - -
E Human Services Grants Health FND11007 CCN1060290 SC750301 PRG115035 GRN-1004491 750000 Medical Supplies (16,786.00) - -
E Human Services Grants Health FND11007 CCN1060290 SC770631 PRG115035 GRN-1004491 770000 Building Space Cost Allocation 14,058.00 - -
E Human Services Grants Health FND11007 CCN1060290 SC774636 PRG115035 GRN-1004491 770000 Info Tech Operations 30,000.00 - -
Total Expenditures 33,000.00$ -$ -$
R Human Services Grants Health FND11007 CCN1060212 RC615571 PRG133120 GRN-1004589 615000 State Operating Grants 188,370.00$ -$ -$
Total Revenues 188,370.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060212 SC702010 PRG133120 GRN-1004589 702000 Salaries Regular 54,850.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060212 SC722790 PRG133120 GRN-1004589 722000 Social Security 4,196.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722770 PRG133120 GRN-1004589 722000 Retirement 8,553.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722810 PRG133120 GRN-1004589 722000 Disability 938.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722820 PRG133120 GRN-1004589 722000 Unemployment 33.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722760 PRG133120 GRN-1004589 722000 Group Life 137.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722750 PRG133120 GRN-1004589 722000 Workers Compensation 351.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722780 PRG133120 GRN-1004589 722000 Hospitalization 15,991.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722800 PRG133120 GRN-1004589 722000 Dental 775.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC722850 PRG133120 GRN-1004589 722000 Optical 68.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC730926 PRG133120 GRN-1004589 730000 Indirect Costs 3,582.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC750280 PRG133120 GRN-1004589 750000 Laboratory Supplies 74,784.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC731346 PRG133120 GRN-1004589 730000 Personal Mileage 112.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC731388 PRG133120 GRN-1004589 730000 Printing 4,000.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC732018 PRG133120 GRN-1004589 730000 Travel and Conference 5,000.00 - -
E Human Services Grants Health FND11007 CCN1060212 SC750301 PRG133120 GRN-1004589 750000 Medical Supplies 10,000.00 - -
10
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 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Schedule "B" DETAIL
E Human Services Grants Health FND11007 CCN1060212 SC750399 PRG133120 GRN-1004589 750000 Office Supplies 5,000.00 - -
Total Expenditures 188,370.00$ -$ -$
R Human Services Grants Health FND11007 CCN1060294 RC615571 PRG133390 GRN-1004590 615000 State Operating Grants 163,586.00$ -$ -$
Total Revenues 163,586.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060294 SC750112 PRG133390 GRN-1004590 750000 Drugs 5,000.00$ -$ -$
E Human Services Grants Health FND11007 CCN1060294 SC730926 PRG133390 GRN-1004590 730000 Indirect Costs 10,682.00 - -
E Human Services Grants Health FND11007 CCN1060294 SC731458 PRG133390 GRN-1004590 730000 Professional Services 43,586.00 - -
E Human Services Grants Health FND11007 CCN1060294 SC732018 PRG133390 GRN-1004590 730000 Travel and Conference 5,000.00 - -
E Human Services Grants Health FND11007 CCN1060294 SC750294 PRG133390 GRN-1004590 750000 Material and Supplies 4,318.00 - -
E Human Services Grants Health FND11007 CCN1060294 SC750301 PRG133390 GRN-1004590 750000 Medical Supplies 50,000.00 - -
E Human Services Grants Health FND11007 CCN1060294 SC760159 PRG133390 GRN-1004590 760000 Medical and Laboratory Equipment 45,000.00 - -
Total Expenditures 163,586.00$ -$ -$
R Human Service Grants Health FND11007 CCN1060220 RC610313 PRG134870 610000 Federal Operating Grants 10,000.00$ -$ -$
R Human Service Grants Health FND11007 CCN1060220 RC615571 PRG134870 615000 State Operating Grants (10,000.00) - -
Total Expenditures -$ -$ -$
Parks and Recreation - Administrative Services
R Parks and Recreation PR Administrative Services FND50800 CCN5060101 RC610313 PRG160040 610000 Federal Operating Grants 4,500$ -$ -$
Total Revenues 4,500$
E Parks and Recreation PR Administrative Services FND50800 CCN5060101 SC731346 PRG160040 730000 Personal Mileage 605$ -$ -$
E Parks and Recreation PR Administrative Services FND50800 CCN5060101 SC731388 PRG160040 730000 Printing 1,080 - -
E Parks and Recreation PR Administrative Services FND50800 CCN5060101 SC731941 PRG160040 730000 Training 1,000 - -
E Parks and Recreation PR Administrative Services FND50800 CCN5060101 SC732165 PRG160040 730000 Workshop & Meetings 1,800 - -
E Parks and Recreation PR Administrative Services FND50800 CCN5060101 SC750399 PRG160040 730000 Office Supplies 15 - -
Total Expenses 4,500$ -$ -$
R Safer Communities Board of Commissioners
Administration
FND21275 CCN5010101 RC695500 PRG180012 695500 Transfers In (25,000.00) - -
(25,000.00)$ -$ -$
E Safer Communities Board of Commissioners
Administration
FND21275 CCN5010101 SC731598 PRG180012 730000 Regranting Program (25,000.00) - -
(25,000.00)$ -$ -$
R Safer Communities Board of Commissioners
Administration
FND21275 CCN5010101 RC631253 PRG180012 630000 Miscellaneous Revenue 2,725.00$ -$ -$
2,725.00$ -$ -$
E Safer Communities Board of Commissioners
Administration
FND21275 CCN5010101 SC731598 PRG180012 730000 Regranting Program 2,725.00$ -$ -$
2,725.00$ -$ -$
Workforce Development
E Workforce Development Workforce Development Admin FND11004 CCN1090701 SC731465 PRG170020 GRN-0000294 Program (26,000.00)$ -$ -$
E Workforce Development Workforce Development Admin FND11004 CCN1090701 SC770631 PRG170010 GRN-0000294 770000 Building Space Allocation 26,000.00 - -
Total Expenditure -$ -$ -$
WHEREAS a FY 2025 budget amendment is recommended for Workforce Development establishing a building space budget as it was omitted during the budget development process; and
WHEREAS a FY 2025 budget amendment is recommended for the Board of Commissioners Department to correct the budget for the Safer Communities Fund as the statement for the one-time transfer of $25,000 was only for FY24 as indicated in MR#2023-2957 #23140; and
Board of Commissioners - Safer Communities Fund
WHEREAS, a FY 2025 budget amendment is recommended for the Board of Commissioners Department to correct the budget for the Safer Communities Fund to reflect a balance of $2,725 (MR#2023-2957 #23140); and
WHEREAS a FY 2025 budget amendment is recommended for Parks and Recreation NRPA Sustaining Healthy Aging Grant; and
WHEREAS a FY 2025 budget amendment of $800,494 is recommended for Health and Human Services Health Division to recognize the FY 2025 Local Health Deparatment (Comprehensive) Amendment #1 for programs that, in total, are within 15% of the FY 2025 Local Health Department (Comprehensive) grant acceptance (M.R. #2024-
4440); and
WHEREAS a FY 2025 budget amendment of $10,000 is recommended to move the West Nile grant funding from State Operating Grants to Federal Operating Grants; and
11
I I I I I I I I I I I I I
I I I I
I I I I
I I I I
I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)Program # (PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Economic Development - Facilities Engineering
R Pontiac Development Fund Facilities Engineering FND42110 CCN1040801 RC615571 PRG148020 GRN-1004403 615000 State Grants $ 3,398,550.00 $- -$
Total Revenues $ 3,398,550.00 $- -$
E Pontiac Development Fund Facilities Engineering FND42110 CCN1040801 SC788001 PRG148020 GRN-1004403 BFA42110 788001 Transfer Out 3,398,550.00$ -$ -$
Total Expenditures 3,398,550.00$ -$ -$
R Pontiac Development Fund Facilities Engineering FND42110 CCN1040801 RC695500 PRG148020 PRJ-17756 BFA42110 695500 Transfer In 3,398,550.00$ -$ -$
Total Revenues 3,398,550.00$ -$ -$
E Pontiac Development Fund Facilities Engineering FND42110 CCN1040801 SC760126 PRG148020 PRJ-17756 760000 Captial Outlay Miscellaneous 3,398,550.00$ -$ -$
Total Expenditures 3,398,550.00$ -$ -$
Facilities Management - Capital Planning and Design
E Building Improvement Capital Planning and Design FND40100 CCN1040901 SC788001 PRG148020 BFA40400 788001 Transfer Out 600,000.00$ -$ -$
Total Expenditures 600,000.00$ -$ -$
R Project Work Order Capital Planning and Design FND40400 CCN1040901 RC695500 PRG148020 PROJ-17724 BFA40100 695500 Transfer In (600,000.00)$ -$ -$
Total Revenues (600,000.00)$ -$ -$
E Building Improvement Capital Planning and Design FND40100 CCN1040901 SC788001 PRG148040 BFA40400 788001 Transfer Out (600,000.00)$ -$ -$
Total Expenditures (600,000.00)$ -$ -$
R Project Work Order Capital Planning and Design FND40400 CCN1040901 RC695500 PRG148040 PROJ-17724 BFA40100 695500 Transfer In 600,000.00$ -$ -$
Total Revenues 600,000.00$ -$ -$
Health and Human Services - Health Division
R ARP Local Fiscal Recovery Fund Non-Departmental FND21285 CCN9010101 RC610313 PRG133095 610000 Federal Operating Grants $ 2,544,025.00 -$ -$ Total Revenue $ 2,544,025.00 $- -$
E ARP Local Fiscal Recovery Fund Non-Departmental FND21285 CCN9010101 SC788001 PRG133095 BFA10100 788001 Transfer Out $ 2,544,025.00 $- -$
Total Expenditures $ 2,544,025.00 $- -$
R General Fund Health FND10100 CCN1060201 RC695500 PRG133095 BFA21285 695500 Transfer In $ 2,544,025.00 $- -$
R General Fund Health FND10100 CCN9010101 RC665882 PRG196030 665882 Planned Use of Balance (2,544,025.00)- -
Total Revenue $- $- -$
R ARP Local Fiscal Recovery Fund Non-Departmental FND21285 CCN9010101 RC610313 PRG133095 610000 Federal Operating Grants $ (2,544,025.00) $- -$
Total Revenue (2,544,025.00)$ -$ -$
E ARP Local Fiscal Recovery Fund Non-Departmental FND21285 CCN9010101 SC788001 PRG133095 BFA10100 788001 Transfer Out (2,544,025.00)$ -$ -$
Total Expenditures (2,544,025.00)$ -$ -$
R General Fund Health FND10100 CCN1060201 RC695500 PRG133095 BFA21285 695500 Transfer In (2,544,025.00)$ -$ -$
R General Fund Health FND10100 CCN9010101 RC665882 PRG196030 665882 Planned Use of Balance 2,544,025.00 - -
Total Revenue -$ -$ -$
Human Resources - Implementing the Salary Administration Plan 4th Quarterly report for FY2024
Information Technology
R Information Technology IT Technical Systems and Networking FND63600 CCN1080601 RC665882 PRG152000 665882 Planned Use of Fund Balance 75,049$ 88,699$ 88,699$
Total Revenue 75,049$ 88,699$ 88,699$
E Information Technology IT Technical Systems and Networking FND63600 CCN1080601 SC702010 PRG152090 702000 Salaries Regular 56,113$ 66,316$ 66,316$
E Information Technology IT Technical Systems and Networking FND63600 CCN1080601 SC722790 PRG152090 722000 Social Security 4,293 5,077 5,077
E Information Technology IT Technical Systems and Networking FND63600 CCN1080601 SC722770 PRG152090 722000 Retirement 13,215 15,619 15,619
E Information Technology IT Technical Systems and Networking FND63600 CCN1080601 SC722810 PRG152090 722000 Disability 961 1,134 1,134
E Information Technology IT Technical Systems and Networking FND63600 CCN1080601 SC722820 PRG152090 722000 Unemployment 36 40 40
WHEREAS a FY 2025 budget amendment is recommended for the Pontiac Development Fund (FND42110) as the original amendment attached to resolution 2024-4649 was incorrect as a portion of the MEDC grant will go toward the Phoenix Center Parkling Lot demolition; and
WHEREAS a FY 2025 budget amendment is in the amount of $600,000 is recommended to change the program number for the FY 2025 Building Management System Replacement - Phase 8 project from PRG148020 to PRG148040; and
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Illustrative Amendments
WHEREAS a FY 2025 budget amendment is recommended reversing the amendment from resolution 2024-4767 Appropriation of American Rescue Plan Act - Local Fiscal Recovery Funding to Fund Base Payroll Costs as the amendment will be included in the 1st Qtr Forecast Report along with the American Rescue Act project Carryforwards; and
12
I I I I I I
I I I I
R/E Fund Name Division Name
Fund #
(FND)Cost Center (CCN) #
Account #
(RC/SC)Program # (PRG)Grant ID (GRN) #
Project ID
# (PROJ)
Region
(REG)
Budget
Fund
Affiliate
(BFA)
Ledger
Account
Summary Account Title
FY 2025
Amendment
FY 2026
Amendment
FY 2027
Amendment
Oakland County, Michigan
FY 2025 First Quarter Financial Forecast and Budget Amendments
Illustrative Amendments
E Information Technology IT Technical Systems and Networking FND63600 CCN1080601 SC722750 PRG152090 722000 Workers Compensation 362 429 429
E Information Technology IT Administration FND63600 CCN1080101 SC702010 PRG152000 702000 Salaries Regular 54 63 63
E Information Technology IT Administration FND63600 CCN1080101 SC722790 PRG152000 722000 Social Security 1 5 5
E Information Technology IT Administration FND63600 CCN1080101 SC722770 PRG152000 722000 Retirement 13 15 15
E Information Technology IT Administration FND63600 CCN1080101 SC722810 PRG152000 722000 Disability 1 1 1
Total Expenditures 75,049$ 88,699$ 88,699$
Information Technology
R Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 RC665882 PRG115100 665882 Planned Use of Fund Balance 28,735$ 33,955$ 33,955$
Total Revenue 28,735$ 33,955$ 33,955$
E Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 SC702010 PRG115150 702000 Salaries Regular 21,500$ 25,410$ 25,410$
E Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 SC722790 PRG115150 722000 Social Security 1,645 1,945 1,945
E Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 SC722770 PRG115150 722000 Retirement 5,065 5,985 5,985
E Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 SC722810 PRG115150 722000 Disability 370 435 435
E Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 SC722820 PRG115150 722000 Unemployment 15 15 15
E Radio Communications IT Public Safety and Radio Communicatio FND53600 CCN1080310 SC722750 PRG115150 722000 Workers Compensation 140 165 165
Total Expenditures 28,735$ 33,955$ 33,955$
Information Technology
R CLEMIS IT CLEMIS FND53500 CCN1080301 RC665882 PRG116020 665882 Planned Use of Fund Balance 16,565$ 19,567$ 19,567$
Total Revenue 16,565$ 19,567$ 19,567$
E CLEMIS IT CLEMIS FND53500 CCN1080301 SC702010 PRG116020 702000 Salaries Regular 12,398$ 14,642$ 14,642$
E CLEMIS IT CLEMIS FND53500 CCN1080301 SC722790 PRG116020 722000 Social Security 948 1,121 1,121
E CLEMIS IT CLEMIS FND53500 CCN1080301 SC722770 PRG116020 722000 Retirement 2,918 3,449 3,449
E CLEMIS IT CLEMIS FND53500 CCN1080301 SC722810 PRG116020 722000 Disability 213 251 251
E CLEMIS IT CLEMIS FND53500 CCN1080301 SC722820 PRG116020 722000 Unemployment 8 9 9
E CLEMIS IT CLEMIS FND53500 CCN1080301 SC722750 PRG116020 722000 Workers Compensation 80 95 95
Total Expenditures 16,565$ 19,567$ 19,567$
General Fund
E General Fund Non Departmental FND10100 CCN9090101 SC740037 PRG196030 740000 Classification and Rate Change (4,555)$ (5,384)$ (5,384)$
E General Fund Non Departmental FND10100 CCN9010101 SC788001 PRG112700 BFA20293 788001 Transfer Out- Child Care Fund (2,655) (3,137) (3,137)
E General Fund-Grants Emergency Management Division FND10101 CCN1110101 SC702010 PRG115090 GRN-1004505 702000 Salaries Regular 5,396 6,377 6,377
E General Fund-Grants Emergency Management Division FND10101 CCN1110101 SC722790 PRG115090 GRN-1004505 722000 Social Security 413 488 488
E General Fund-Grants Emergency Management Division FND10101 CCN1110101 SC722770 PRG115090 GRN-1004505 722000 Retirement 1,271 1,502 1,502
E General Fund-Grants Emergency Management Division FND10101 CCN1110101 SC722810 PRG115090 GRN-1004505 722000 Disability 92 109 109
E General Fund-Grants Emergency Management Division FND10101 CCN1110101 SC722820 PRG115090 GRN-1004505 722000 Unemployment 3 4 4
E General Fund-Grants Emergency Management Division FND10101 CCN1110101 SC722750 PRG115090 GRN-1004505 722000 Workers Compensation 35 41 41
Total Expenditures -$ -$ -$
Child Care Fund
R Child Care Fund Non Departmental FND20293 CCN9090101 RC695500 PRG112700 BFA10100 695500 Transfer In - General Fund (2,655)$ (3,137)$ (3,137)$
R Child Care Fund Non Departmental FND20293 CCN9090101 RC615359 PRG112700 615000 Child Care Subsidy (2,655) (3,137) (3,137)
Total Revenue (5,310)$ (6,274)$ (6,274)$
E Child Care Fund Childrens Village Administration FND20293 CCN1070701 SC702010 PRG112150 702000 Salaries Regular (3,975)$ (4,696)$ (4,696)$
E Child Care Fund Childrens Village Administration FND20293 CCN1070701 SC722790 PRG112150 722000 Social Security (304) (359) (359)
E Child Care Fund Childrens Village Administration FND20293 CCN1070701 SC722770 PRG112150 722000 Retirement (936) (1,106) (1,106)
E Child Care Fund Childrens Village Administration FND20293 CCN1070701 SC722810 PRG112150 722000 Disability (68) (80) (80)
E Child Care Fund Childrens Village Administration FND20293 CCN1070701 SC722820 PRG112150 722000 Unemployment (2) (3) (3)
E Child Care Fund Childrens Village Administration FND20293 CCN1070701 SC722750 PRG112150 722000 Workers Compensation (25) (30) (30)
Total Expenditures (5,310)$ (6,274)$ (6,274)$
FM&O Fund
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC702010 PRG145100 702000 Salaries Regular 7,627$ 9,014$ 9,014$
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC722790 PRG145100 722000 Social Security 583 690 690
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC722770 PRG145100 722000 Retirement 1,796 2,123 2,123
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC722810 PRG145100 722000 Disability 130 154 154
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC722820 PRG145100 722000 Unemployment 5 5 5
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC722750 PRG145100 722000 Workers Compensation 49 58 58
E FM&O - Facilities Maint and Operati Emergency Management Division FND63100 CCN1110102 SC796500 PRG145100 796500 Budget Equity Adjustment (10,190) (12,044) (12,044)
Total Expenditures -$ -$ -$
WHEREAS a FY 2025-2027 budget amendment is recommended to correcting the schedule A for MR 2024-4674 - Implementing the Salary Administration Plan 4th Quarterly Report for FY2024 as it was inadvertently costed in error using the wrong offsetting accounting string; and
13
I I I I I I I I I I I I I
COUNTY OF OAKLAND
FY 2025 FIRST QUARTER REPORT - GENERAL FUND
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2025 BUDGET AMOUNT
ADOPTED AS FY 2025 FAVORABLE/
BUDGET AMENDED FORECAST (UNFAVORABLE)PERCENT
REVENUES
GENERAL FUND
Taxes 319,787,337.59$ 319,787,337.59$ 319,797,337.59$ 10,000.00 0.00%
Federal Grants 1,316,419.00 1,731,559.00 1,701,559.00 (30,000.00) -1.73%
State Grants 25,870,605.00 26,556,173.00 26,625,173.00 69,000.00 0.26%
Other Intergovernmental Revenue 58,335,620.00 58,335,620.00 58,496,420.00 160,800.00 0.28%
Charges for Services 132,584,050.00 132,884,633.00 132,972,564.77 87,931.77 0.07%
Indirect Cost Recovery 9,150,000.00 9,150,000.00 9,150,000.00 - 0.00%
Contributions 0.00 0.00 1,000.00 1,000.00
Investment Income 5,303,800.00 5,303,800.00 5,803,800.00 500,000.00 9.43%
Other Revenues 17,348.00 17,348.00 100,537.49 83,189.49 479.53%
Transfers In 27,712,623.00 27,902,722.35 27,902,722.35 - 0.00%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE 580,077,802.59$ 581,669,192.94$ 582,551,114.20$ 881,921.26$ 0.15%
PLANNED USE OF FUND BALANCE 4,895,662.00$ 10,611,318.96$ 10,611,318.96$ -
TOTAL GF/GP FUNDS 584,973,464.59$ 592,280,511.90$ 582,551,114.20$ 881,921.26$ 0.15%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court 56,092,978.72$ 56,915,423.39$ 50,398,623.39 6,516,800.00$ 11.45%
52nd District Court 21,286,178.33 21,370,294.02 21,490,194.02 (119,900.00) -0.56%
Probate Court 8,844,292.49 8,926,164.35 8,512,664.35 413,500.00 4.63%
TOTAL ADMIN. OF JUSTICE 86,223,449.54$ 87,211,881.76$ 80,401,481.76$ 6,810,400.00$ 7.81%
LAW ENFORCEMENT
Prosecuting Attorney 28,897,873.54 29,033,577.34 27,459,277.34 1,574,300.00 5.42%
Sheriff 210,452,040.40 211,521,006.07 210,933,006.07 588,000.00 0.28%
TOTAL LAW ENFORCEMENT 239,349,913.94$ 240,554,583.41$ 238,392,283.41$ 2,162,300.00$ 0.90%
GENERAL GOVERNMENT
Clerk/Register of Deeds 12,342,742.73 12,564,271.73 11,678,436.73 885,835.00 7.05%
Treasurer 9,488,052.06 9,701,206.06 8,598,906.06 1,102,300.00 11.36%
Board of Commissioners 5,740,518.79 5,747,152.79 5,611,752.79 135,400.00 2.36%
Water Resources Commissioner 9,265,011.06 9,316,924.60 9,316,924.60 - 0.00%
TOTAL GENERAL GOVERNMENT 36,836,324.64$ 37,329,555.18$ 35,206,020.18$ 2,123,535.00$ 5.69%
COUNTY EXECUTIVE
County Executive Admn.$12,337,980.88 $12,440,468.88 $11,885,868.88 554,600.00$ 4.46%
Management and Budget 26,159,775.42 26,516,293.84 26,356,293.84 160,000.00 0.60%
Facilities Management 5,874,650.96 5,892,046.96 5,892,046.96 - 0.00%
Human Resources 6,626,319.25 6,691,056.53 6,401,756.53 289,300.00 4.32%
Health and Human Services 51,076,471.06 51,490,602.17 51,557,602.17 (67,000.00) -0.13%
Public Services 48,545,967.54 49,199,847.01 46,491,352.01 2,708,495.00 5.51%
Economic Development 12,251,749.20 12,292,262.20 12,412,397.20 (120,135.00) -0.98%
Emergency Management & Homeland Security 3,533,197.09 4,073,658.89 4,123,658.89 (50,000.00) -1.23%
Public Communication 4,800,262.62 4,845,803.62 4,404,903.62 440,900.00 9.10%
TOTAL COUNTY EXECUTIVE 171,206,374.02$ 173,442,040.10$ 169,525,880.10$ 3,916,160.00$ 2.26%
TOTAL DEPARTMENTS 533,616,062.14$ 538,538,060.45$ 523,525,665.45$ 15,012,395.00$ 2.79%
Non-Departmental 51,357,402.17$ 53,742,451.17$ 54,241,651.17 (499,200.00)
TOTAL GOVERNMENTAL EXPENDITURES 584,973,464.31$ 592,280,511.62$ 577,767,316.62$ 14,513,195.00$ 2.45%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective 15,395,116.26$ 15,395,116.26$
-$ (10,611,318.96)$
Impact on Fund Balance (Includes Encumbrances)4,783,797.30$
14
AMOUNT
ADOPTED AMENDED FY 2025 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
TAXES (601000-601999)
Property Taxes - July Tax Levy 317,217,337.59$ 317,217,337.59$ 317,217,337.59 0.00%At budget.
Other Taxes - Delinquent Tax - Prior Years 125,000.00 125,000.00 125,000.00 - 0.00%At budget.
Marijuana Tax 1,750,000.00 1,750,000.00 1,750,000.00 - 0.00%At budget.
Treasurer Payment in Lieu of Taxes 600,000.00 600,000.00 610,000.00 10,000.00 1.67%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.
Total Taxes 319,787,337.59$ 319,787,337.59$ 319,797,337.59$ 10,000.00$ 0.00%
FEDERAL GRANTS (610000-610999)
Sheriff - Sheriff's Office -$ -$ -$ -$ 0.00%
Sheriff - Emergency Response and Prep - - - - 0.00%
Sheriff - Patrol 8,313.00 73,743.00 73,743.00 - 0.00%At budget.
Sheriff - Investigative/Forensic Services 132,300.00 111,592.00 111,592.00 - 0.00%At budget.
Prosecuting Attorney 300,000.00 300,000.00 310,000.00 10,000.00 3.33%Fav. based on prior year contract w/ DHHS Title IV-E FY24 GRN-1004161.
Emergency Management and Homeland Security 476,910.00 494,528.00 494,528.00 - 0.00%At budget.
Health Division 148,896.00 148,896.00 148,896.00 - 0.00%At budget.
Children's Village 250,000.00 250,000.00 210,000.00 (40,000.00) -16.00%Unfav. $40,000 due grant funding on food accessibility and supply chain issues and School
Lunch program serving less due to decline in population of residents..
Circuit Court - Judicial Administration - 52,800.00 52,800.00 - 0.00%At budget.
Circuit Court - Family Division - 300,000.00 300,000.00 - 0.00%At budget.
Non-Department - - - - 0.00%
Total Federal Grants 1,316,419.00$ 1,731,559.00$ 1,701,559.00$ (30,000.00)$ -1.73%
STATE GRANTS (615000-615999)
Sheriff - Emergency Response and Prep -$ -$ -$ -$ 0.00%
Sheriff - Patrol Services -$ -$ -$ -$ 0.00%
State Match Foster Care - - -$ - 0.00%
Prosecuting Attorney - - - - 0.00%
Clerk - County Clerk 63,000.00 84,569.00 140,869.00 56,300.00 66.57%
Fav. due to SCAO (State Court Administrative Office) Grant funding College Intern Positions.
Economic Development - - - - 0.00%
Health Division 7,984,393.00 8,669,342.00 8,669,342.00 - 0.00%At budget
Facilities Management - - - - 0.00%
Water Resources Commissioner - - - - 0.00%
Economic Development - Veteran's Services - - - - 0.00%
Circuit Court - Family Division - - 12,700.00 12,700.00 100.00%Favorable due to timing of prior year payment from the State of Michigan for their portion of
the Child and Parent Legal Representation (CPLR) grant.
Non-Departmental - Child Care Subsidy 17,823,212.00 17,802,262.00 17,802,262.00 - 0.00%At budget
Total State Grants 25,870,605.00$ 26,556,173.00$ 26,625,173.00$ 69,000.00$ 0.26%
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Non-Departmental 55,900,000.00$ 55,900,000.00$ 55,900,000.00$ -$ 0.00%At budget.
Emergency Management - Homeland Security 9,000.00 9,000.00 9,000.00 - 0.00%At budget.
Circuit Court-Judicial Admin - - - - 0.00%
Circuit Court- Civil Criminal 129,500.00 129,500.00 314,700.00 185,200.00 143.01%Favorable primarily due to Attorney Fee - Appellate based on appeals activity; 50%
reimbursement from the State.
District Court 1,800.00 1,800.00 1,800.00 - 0.00%At budget.
Probate Court - - - - 0.00%At budget.
Sheriff 223,600.00 223,600.00 199,200.00 (24,400.00) -10.91%Unfav. Social Security Incentive Payments 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 2,071,720.00 2,071,720.00 2,071,720.00 - 0.00%At budget.
Total Other Intergovernmental Revenue 58,335,620.00$ 58,335,620.00$ 58,496,420.00$ 160,800.00$ 0.28%
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2025 FIRST QUARTER REPORT
15
AMOUNT
ADOPTED AMENDED FY 2025 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2025 FIRST QUARTER REPORT
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court - Judicial/Administration -$ -$ -$ -$ 0.00%
Circuit Court - Civil/Criminal 599,100.00 599,100.00 890,400.00 291,300.00 48.62%Fav. primarily due to $241,900 Jury Fees based on increased activity; more jury trials are
being requested. Also favorable $90,500 in Costs, as assigned by judges and collected by
reimbursement. Partially offset by unfavorability in Civil Mediation Payments of ($35,000).
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 205,033.00 205,033.00 206,533.00 1,500.00 0.73%Fav. primarily due to $1,300 in Court Service Fees Traffic due to increased activity.
District Court - Division I (Novi)2,755,700.00 2,755,700.00 1,844,200.00 (911,500.00) -33.08%Unfav. primarily due to Ordinance Fines and Costs ($352,800), State Law Costs ($128,800),
Probation Fees ($124,800), Community Service Oversight ($87,000), Late Penalty ($51,200),
attributed to caseload. Also unfavorable Forfeiture of Bonds ($96,800) due to Circuit Court
decision which required the District Court to return the bond money.
District Court - Division II (Clarkston)1,580,800.00 1,580,800.00 932,500.00 (648,300.00) -41.01%Unfav. primarily due to State Law Costs ($380,000) and Ordinance Fines and Costs
($129,600) based on caseload. Also unfavorable of ($84,400) in Probation Fees due to
decreased activity.
District Court - Division III (Rochester Hills)2,991,500.00 2,991,500.00 1,870,600.00 (1,120,900.00) -37.47%Unfav. primarily from Ordinance Fines and Costs ($515,000), Probation Fees ($262,900) and
State Law Costs ($132,300) and Late Penalty ($61,600) based on caseloads.
District Court - Division IV (Troy)1,233,250.00 1,233,250.00 1,002,850.00 (230,400.00) -18.68%Unfav. attributed to Oridinace Fines and Costs ($126,200) and Probation Fees ($55,300)
based on caseloads.
Probate Court - Estates and Mental Health 569,775.00 569,775.00 697,375.00 127,600.00 22.39%Fav. primarily due to Gross Estate Fees $75,600 due to a increase in fees paid. Also
favorable Certified Copies $25,400 and Photostats $14,200 due to an increase in activity.
Total Administration of Justice 9,935,158.00$ 9,935,158.00$ 7,444,458.00$ (2,490,700.00)$ -25.07%
Law Enforcement
Prosecuting Attorney 911,758.00$ 911,758.00$ 836,758.00 (75,000.00) -8.23%Unfav. Crime Victim Rights ($75,000) due to timing of grant reimbursement.
Sheriff's Office 2,900.00 2,900.00 2,900.00 - 0.00%At budget.
Sheriff - Administrative Services 213,500.00 213,500.00 243,500.00 30,000.00 14.05%Fav. FOIA Fees $40,000 and Photostats $16,000 due to increased activity; partially offset by
unfav. Fingerprints ($20,000) and Registration Fees ($6,000) due to reduced activity.
Sheriff - Corrective Services 2,451,745.00 2,519,190.00 3,519,190.00 1,000,000.00 39.70%Fav. Diverted Felon $1,120,000 due to an increase in the reimbursement rate and the
number of inmates that meet reimbursement criteria; partially offset by unfav. Inmate Board
and Care ($120,000) due to lower collection rates.
Sheriff - Corrective Services Satellites 978,576.00 978,576.00 944,576.00 (34,000.00) -3.47%Unfav. Civil Action Service Fees ($51,000) due to less activity; partially offset by fav. Reimb
Court Services $15,000 due to higher than budgeted court security services.
Sheriff - Emergency Response and Prep - - 1,750.00 1,750.00 100.00%Fav. Reimb General due to reimbursable training activity.
Sheriff - Patrol Services 71,175,209.00 71,363,833.00 71,163,833.00 (200,000.00) -0.28%Unfav. Reimb Contracts ($820,000) due to timing of reimbursement for school resource
officers at Oakland and Pontiac Schools and Impound Fees ($10,000) due to less activity;
partially offset by fav. Reimbursement Salaries $630,000 due to contracts with venues such
as Pine Knob and Meadowbrook
Sheriff - Emergency Communications Operations 3,651,104.00 3,651,104.00 3,651,104.00 - 0.00%At budget.
Sheriff - Technology Information and Innovation Division - - 60,000.00 60,000.00 100.00%Fav. due unbudgeted activity for Registration Fees, Fingerprints and Fee Income
Sheriff - Investigative Forensic Services 565,416.00 609,930.00 449,930.00 (160,000.00) -26.23%Unfav. primarily due to Drug Testing ($200,000) 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, Laboratory Supplies. Also fav. Reimb
Salaries $40,000 due to task force reimbursement.
Total Law Enforcement 79,950,208.00$ 80,250,791.00$ 80,873,541.00$ 622,750.00$ 0.78%
16
AMOUNT
ADOPTED AMENDED FY 2025 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2025 FIRST QUARTER REPORT
General Government
Clerk - Administration -$ -$ 306.77 306.77$ 100.00%Due to FOIA Fee
Clerk - County Clerk 2,198,100.00 2,198,100.00 2,673,500.00 475,400.00 21.63%Fav. Certified Copies $230,000, Photostats $150,000 due to increased activity.
Clerk - Elections 223,500.00 223,500.00 1,324,700.00 1,101,200.00 492.71%Fav. due to Reimb General $1,137,664 as charging CVT's for election services.
Clerk - Register of Deeds & Micrographics 12,998,500.00 12,998,500.00 13,962,500.00 964,000.00 7.42% Fav. due to Land Transfer Tax $600,000 due to interest rates rising and low housing
inventory. Also, Fav. Recording Fees Revenue $200,000 due to interest rate rising and low
housing inventory. Fav. Enhanced Access Fees $50,000 and Deeds $50,000 due to increase
in activity.
Treasurer 3,411,100.00 3,411,100.00 3,010,450.00 (400,650.00) -11.75%Unfav. Civil Action Service Fees ($200,000) due to declining forclosures. Also, Unfav.
Administration Fees ($150,000) due to investment service fees. The overarching cause is
due to land sales activity.
Board of Commissioners 3,700.00 3,700.00 3,100.00 (600.00) -16.22%Unfav. Fee Income due to less prescription royalties due to decreased demand.
Water Resources Commissioner 4,067,900.00 4,067,900.00 4,067,900.00 - 0.00%At budget.
Total General Government 22,902,800.00$ 22,902,800.00$ 25,042,456.77$ 2,139,656.77$ 9.34%
County Executive
County Exec - Corp Counsel - - - - 0.00%
County Exec - DEI - - - - 0.00%
M&B - Equalization Division 3,801,256.00 3,801,256.00 3,801,256.00 - 0.00%At budget.
M&B - Fiscal Services Division 134,660.00 134,660.00 134,660.00 - 0.00%At budget.
M&B - Purchasing Division 455,852.00 455,852.00 455,852.00 - 0.00%At budget.
Facilities Management - Support Services 416,000.00 416,000.00 416,000.00 - 0.00%At budget.
Human Resources - - - 0.00%
HHS - Administration - - 4,000.00 4,000.00 100.00%Fav. due to Psych Testing and Evaluation fees being more than anticipated.
HHS - Health Division 4,224,246.00 4,224,246.00 4,261,246.00 37,000.00 0.88%Fav. Rabies Vaccine Fees $88,000, Reimbursement Salaries $35,600, and Administration
Fees due to more than anticipated receipts. Partially offset by Differnece Between Charges
and Iniial Pay account ($96,000) due to larger than anticipated offset.
HHS - Neighborhood & Housing Development - - - - 0.00%
Public Services - Community Corrections 10,000.00 10,000.00 10,000.00 - 0.00%At budget.
Public Services - Medical Examiner 463,975.00 463,975.00 658,000.00 194,025.00 41.82%Fav. Primarily due to the number of autopsies performed.
Public Services - Children's Village 4,588,987.00 4,588,987.00 4,328,787.00 (260,200.00) -5.67%Unfav Child Care State Aid ($374,500) due to overall population. Also, Unfav. Board and
Care ($100,000) relates to fewer residents on campus. Partially offset by Fav. Out County
Board and Care $100,000 due to increased residents housed, which need additional
supervision, and Guaranteed Beds-Shelter Care $115,000 due to more out-county kids.
Public Services - Animal Control 1,134,200.00 1,134,200.00 975,600.00 (158,600.00) -13.98%Unfav. Sale of Licenses ($150,000) due to smaller census team and lower activity ever since
the COVID-19 pandemic.
Public Services - Circuit Court Probation - - - - 0.00%
Economic Development - Planning & Local Bus Dev. (FKA
PEDS)
316,708.00 316,708.00 316,708.00 -0.00%At budget.
Economic Development - Emerging Growth & Innovation - - - - 0.00%
Economic Development - Veterans - - - - 0.00%
Economic Development - Workforce Development Admin.- - - - 0.00%
Total County Executive 15,545,884.00$ 15,545,884.00$ 15,362,109.00$ (183,775.00)$ -1.18%
Non-Departmental
Non-Dept - Charges for Services 4,250,000.00$ 4,250,000.00$ 4,250,000.00 - 0.00%At budget.
Total Non-Departmental 4,250,000.00$ 4,250,000.00$ 4,250,000.00$ -$ 0.00%
Total Charges for Services 132,584,050.00$ 132,884,633.00$ 132,972,564.77$ 87,931.77$ 0.07%
INDIRECT COST RECOVERY (640100)9,150,000.00$ 9,150,000.00$ 9,150,000.00 -$ 0.00%At budget.
17
AMOUNT
ADOPTED AMENDED FY 2025 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2025 FIRST QUARTER REPORT
CONTRIBUTIONS (650000)
Board of Commissioners-Contributions - - - - 0.00%
Sheriff Patrol Services Donations - - 400.00 400.00 100.00%FY25 Q1 Donation from Easy Rodder to the Sheriff's Search and Rescue Team (SSRT) to
purchase a helmet.
Health Division 600.00 600.00 100.00%Fav. Donation received
Department of Public Communications - Sponsorships - - - - 0.00%
Public Svcs - Animal Control - - - - 0.00%
Economic Development & Comm Affairs - Contributions - - - - 0.00%
Non-Departmental - - 0.00%
Economic Development - Contributions - - - - 0.00%
Water Resources Commissioner - - - - 0.00%
Total Contributions Revenues -$ -$ 1,000.00$ 1,000.00$ 100.00%
INVESTMENT INCOME (655000)
District Courts (Div. I - IV)1,300.00 1,300.00 1,300.00 - 0.00%At budget.
Sheriff Corrective Services - - - - 0.00%
Sheriff Investigative/Forensic Services - - - - 0.00%
Treasurer 300,000.00 300,000.00 800,000.00 500,000.00 166.67%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 5,000,000.00 5,000,000.00 5,000,000.00 - 0.00%At budget.
Total Investment Income 5,303,800.00$ 5,303,800.00$ 5,803,800.00$ 500,000.00$ 9.43%
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 - - 396.28 396.28 100.00%Fav.due to Prior Years Revenue from DNA testing fees
Sheriff - Administrative Services - - - - 0.00%
Sheriff - Corrective Services - - 42.00 42.00 100.00%Fav. due to Prior Years Revenue from bond fees
Sheriff - Corrective Services-Satellites - - - - 0.00%
Sheriff - Emergency Resp and Prepare - - - - 0.00%
Sheriff - Patrol Services 12,000.00 12,000.00 12,392.00 392.00 3.27%Fav. Refund Prior Years Expenditure due to Insurance claim payment
Sheriff - Emergency Communications Operations - - - - 0.00%
Sheriff - Investigative/Forensic Svc 3,000.00 3,000.00 - (3,000.00) -100.00%Unfav. County Auction ($3,000) due to less activity.
Clerk - County Clerk 848.00 848.00 848.00 - 0.00%
Clerk - Elections - - - - 0.00%
Clerk - Register of Deeds & Micrographics - - 13.25 13.25 100.00%Fav. due to Cash Overages
Treasurer - - 143.90 143.90 100.00%Fav. due to Cash Overages
Treasurer - Sale of Equipment - - - - 0.00%Due to Bidcorp Auction 2-23-24
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%
18
AMOUNT
ADOPTED AMENDED FY 2025 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2025 FIRST QUARTER REPORT
Facilities Management Engineering - - - - 0.00%
Health Administration - - - - 0.00%
Health Division - - - - 0.00%
Homeland Security - - - - 0.00%
EMG - Homeland Security - - - - 0.00%
Public Services - Community Corrections - - - - 0.00%
Public Services - Medical Examiner - - 205.00 205.00 100.00%Fav. Due to County Auction.
Public Services - Animal Control-Other Revenues - - - - 0.00%
Public Services - Children's Village - Other Revenues - - 84,997.06 84,997.06 100.00%Fav. Refund Prior Year Revenue $84,997.06 mainly attributed to Board and Care revenue
received after year-end for Q1 forecast. To correct prior year accrual/reversal.
Economic Development - Veterans - - - - 0.00%
Non-Dept - Sundry - - - - 0.00%
Total Other Revenues 17,348.00$ 17,348.00$ 100,537.49 83,189.49$ 479.53%
TRANSFERS IN (695500)
Circuit Court - Transfers In - 32,200.00 32,200.00 - 0.00%At budget.
Prosecuting Attorney Transfers In - 132,307.35 132,307.35 - 0.00%At budget.
Board of Commissioners 100,000.00 100,000.00 100,000.00 - 0.00%At budget.
County Executive - Indigent Defense - - 0.00%
Facilities Engineering - - - - 0.00%
Health and Human Services Administration - Transfers In 117,545.00 117,545.00 117,545.00 - 0.00%At budget.
Health Division - Transfers In - - - - 0.00%
Public Services - Animal Control-Transfers In - - - - 0.00%
Public Services - Children's Village - Transfers In 25,210.00 25,210.00 25,210.00 - 0.00%At budget.
Economic Development Transfers In - - - - 0.00%
Medical Examiners Transfer In - - - - 0.00%
Sheriff Corrective Services Transfers In - - - - 0.00%
Sheriff Emergency Communication Operations Transfers In - - - - 0.00%
Sheriff Investigative and Forensic Services Admin Transfers In - - - - 0.00%
Treasurers' Transfers In 2,700,000.00 2,700,000.00 2,700,000.00 - 0.00%At budget.
Non-Departmental - Transfers In 24,769,868.00 24,795,460.00 24,795,460.00 - 0.00%At budget.
Total Transfers In Revenues 27,712,623.00$ 27,902,722.35$ 27,902,722.35 -$ 0.00%
PLANNED USE OF FUND BALANCE (665882)
Encumbrances and Carry forwards - 1,667,016.96 1,667,016.96 - 0.00%
Use of Prior Yrs Fund Balance 4,895,662.00$ 8,944,302.00$ 8,944,302.00 - 0.00%
Total Planned Use of Fund Balance 4,895,662.00$ 10,611,318.96$ 10,611,318.96$ -$ 0.00%
TOTAL GEN. FUND / GEN. PURPOSE REVENUE 584,973,464.59$ 592,280,511.90$ 593,162,433.16$ 881,921.26$ 0.15%
19
Adopted Amended Actuals Favorability/UNF Percentage
$56,092,978.72 $56,915,423.39 $50,398,623.39 $6,516,800.00 11.45%
$30,946,006.68 $30,904,806.68 $30,904,806.68 $0.00 0.00%
$11,700,111.00 $12,315,367.67 $5,773,767.67 $6,541,600.00 53.12%
$6,611,241.04 $6,827,429.04 $6,852,229.04 ($24,800.00)-0.36%
$6,835,620.00 $6,867,820.00 $6,867,820.00 $0.00 0.00%
Personnel
•Judicial Administration division primarily favorable due in part to $93,300 in Library Continuations due to activity being less than
anticipated. Also favorable $86,000 in Visiting Judges, offset by expenses in the Business division. Budgets were moved to better
reflect where this activity is occuring, and the Court will be changing billing to this cost center in Q2. Also favorable $48,900 in
Training due to budget allocation, as the court previous charged their State Bar Dues to this line and are now charging it to the
Membership Dues line item.
•Circuit Court is at budget.
Operating
Transfers
•Transfers to be completed by end of year.
•Court Business division unfavorability primarily driven by ($134,400) in Visiting Judges, partially offset by favorability in Admin
division. Bench warrants have doubled from half to full day and judges are more often at the court, also assisting with working
through the backlog.
•Civil/Criminal division favorable primarily due to $135,000 in Attorney Fees Mediators; law change in 2023 resulted in less
cases going to mediation. Also favorable $79,000 in Juror Fees and Mileage due to less than anticipated activity. Also favorable
$45,300 in Office Supplies based on department needs and activity. Also favorable $42,700 in Trascript on Appeals due to less
than anticipated activty; increase in statutory fee is not yet being reflect in actual activity. Also favorable $17,300 in Interpreter
Fees, a mandated uncontrollable expense based on need. Also favorable $13,000 in Court Transcripts, used as needed. Patrially
offset by unfavorability ($220,300) 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 ($93,800) in Defense Atty Fees; the Circuit Court is required to pay for mandated attornies not covered by the
Mandated Indigent Defense grant (MIDC).
•Judicial Administration division unfavorable primarily due to Info Tech Operations ($30,200) based on budget allocation.
•Court Business division is at budget.
•Civil/Criminal division unfavorable primarily due to Info Tech Managed Print Svcs ($22,600) due to increased activity. Paritally
offset by favorability in Equipment Rental $18,100 for the cash registers and Justice AV Solutions (JAVS) equipment.
Internal
•Family division favorability primarily attributed to $4,240,300 in Private Institutions Residential and $1,079,700 in State
Institutions due to policy changes to lower placement as costs have significantly increased. Also favorable Defense Atty Fees
$493,800 due to timing, as actuals activity is delayed until case disposition. Also favorable Fees Guardian Ad Litem $317,000 due
in part to timing of case disposition as well as uncompetitive rates resulting in difficulty filling appointments.
•Family division favorability primarily due to $13,600 in Equipment Rental attributed to timing of new contract for the Justice AV
Systems (JAVS).
Circuit Court
2025 Q1 Year End
Total
Summary
20
Adopted Amended Actuals Favorability/UNF Percentage
$21,286,178.33 $21,370,294.02 $21,490,194.02 ($119,900.00) -0.56%
$16,692,944.24 $16,692,944.24 $16,577,144.24 $115,800.00 0.69%
$2,050,148.00 $2,058,799.69 $2,354,299.69 ($295,500.00) -14.35%
$2,543,086.09 $2,618,550.09 $2,558,750.09 $59,800.00 2.28%
$0.00 $0.00 $0.00 $0.00 0.00%
Novi, Clarkston, and Troy are at budget.
Rochester Hills favorable $184,500 due to vacancy, turnover and step increases.
Clarkston unfavorable primarily due to ($106,800) in Professional Services for IT Contractor usage. Also unfavorable ($54,500)
for Court Reporter Services; crime victims rights assessments are ordered when requested, no budget is currently in place.
Rochester Hills unfavorable primarily due to Info Tech Operations ($13,300) due to replacement of desktops as well as
additional monitors for judges.
Personnel
Admin unfavorable ($68,700) primarily attributed to the Weekend Arraignments program paid through overtime and has been
challenging to staff.
Operating
Transfers
No transfers out occuring for FY2025.
Admin favorability primarily attributed to $10,000 in Visiting Judges, which is used as needed.
Novi unfavorable primarily due to ($50,600) in Professional Services for usage of IT Contractors.
Rochester Hills unfavorable primarily due to ($43,700) in Interpreter Fees based on increased demand; this is a mandated,
uncontrollable expense. Partially offset by favorablity of $7,300 in Travel and Conference based on activity.
Novi unfavorable primarily due to ($8,400) in Equipment Rental due to increased costs for Business Information Systems (BIS)
contract, which is used to capture audio/video in the court. Also unfavorable ($4,200) in Info Tech Managed Print Svcs and
($900) in Info Tech CLEMIS due to support of the Weekend Arraignment Program.
Clarkston unfavorable primarily due to ($4,700) in Equipment Rental due to increased costs for Business Information Systems
(BIS) contract, which is used to capture audio/video in the court. Additionally, the court has had to purchase a replacement mail
machine.
Internal
Troy unfavorable primarily due to ($49,500) in Professional Services supporting an IT Contractor. Also unfavorable ($41,600) in
Interpreter Fees, an uncontrollable mandated expenses based on demand. Partially offset by $21,000 in Electrical Service based
on usage.
Troy is at budget.
District Court
2025 Q1 Year End
Total
Summary
21
Adopted Amended Forecast Favorability/UNF Percentage
$8,844,292.49 $8,926,164.35 $8,512,664.35 $413,500.00 4.63%
$6,147,445.30 $6,147,445.30 $5,855,445.30 $292,000.00 4.75%
$1,293,561.00 $1,320,380.86 $1,239,780.86 $80,600.00 6.10%
$1,403,286.19 $1,458,338.19 $1,417,438.19 $40,900.00 2.80%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
No Transfers Out are currently budgeted in FY2025
Favorability of $80,600 in Estates and Mental Health division primarily attributed to Software Support Maintenace,
which supports the court's Case Management System.
Forecasted favorability of $21,900 for Judicial/Administration in Info Tech Operations due to budget allocation.
Forcasted favorability of $19,000 for Estates & Mental Health for Info Tech CLEMIS based on budget allocation.
Internal
Probate Court
2025 Q1 Forecast
Total
Summary of Projections
Personnel
Favorability due to vacancy and turnover.
Operating
22
Adopted Amended Unaudited Actuals Favorability/UNF Percentage
$28,897,873.54 $29,033,577.34 $27,459,277.34 $1,574,300.00 5.42%
$23,607,938.35 $23,607,938.35 $22,625,438.35 $982,500.00 4.16%
$1,013,804.00 $1,109,950.80 $1,160,550.80 ($50,600.00) -4.56%
$2,994,863.19 $3,034,420.19 $2,823,320.19 $211,100.00 6.96%
$1,281,268.00 $1,281,268.00 $849,968.00 $431,300.00 33.66%
Personnel
Favorability in salaries and fringes of $1,107,500 due to turnover and vacancies across all divisions. Partially
offset by unfavorability of ($125,000) due to Overtime, Holiday Overtime and On Call as budgets do not increase with
annual salary increases.
Operating
Prosecuting Attorney
2025 Q1 Year End
Total
Summary
Transfers
Litigation Transfers Out are fav. $431,300 due to less grant match obligation than budgeted for the CRP Title IV-
D Child Support Grant Match.
Administration is unfav. Professional Services ($154,600) due to the Conviction Integrity unit's digitizing project
(MR #2024-3765). The one-time funding was appropriated in FY 2024. Also unfav. Extradition Expense ($95,300)
due to an increase in case activity. Partially offset by fav. Expert Witness Fees and Mileage $42,000, Direct Client
Services $36,000, Library Continuations $35,000, Witness Fees and Mileage $25,000, Printing $24,000, Office
Supplies $20,900, Filing Fees $10,000 and Court Transcripts $5,500 due to less than anticipated use. A first
quarter budget amendment is included reallocating some line-item operating expenditure budgets.
Litigation is unfav. Travel and Conference ($11,400) due to higher activity; partially offset by fav. Personal
Mileage $10,750 due to less activity.
Warrants is fav. Personal Mileage $3,000 due to less than anticipated use; partially offset by Travel and
Conference ($1,000) due to higher activity.
Overall favorability in Info Tech Operations $231,700, Info Tech Managed Print Services $14,600 and Motor Pool
Fuel Charges $7,300 due to less than anticipated use; partially offset by unfavorable Motor Pool ($42,300) due to
usage.
.
Internal
Appellate is fav. Personal Mileage $2,000 due to less than anticipated use; partially offset by Travel and
Conference ($600) due to higher activity.
23
Adopted Amended Forecast Favorability/UNF Percentage
$210,452,040.40 $211,521,006.07 $210,933,006.07 $588,000.00 0.28%
$161,111,122.84 $161,348,895.84 $161,348,895.84 $0.00 0.00%
$17,656,241.00 $18,248,638.07 $18,645,638.07 ($397,000.00)-2.18%
$30,646,898.56 $30,783,473.16 $30,198,473.16 $585,000.00 1.90%
$1,037,778.00 $1,139,999.00 $739,999.00 $400,000.00 35.09%Transfers
•Transfers Out are projected to be favorable due to Automotive Theft Prevention Association (ATPA) and Narcotics
Enforcement Team (NET) grant match obligation being lower than budgeted.
•Unfavorability is driven primarily by approved projects with budgets in the prior fiscal year including Software
Support Maintenance for Body-Worn Cameras MR #21529 ($534,000) and Miscellaneous Capital Outlay for
Airborne Video Observation System MR #22075 ($75,000).
•Internal Support favorability totaling $950,000 is due to Info Tech Equipment Rental, Info Tech Operations, Motor
Pool Fuel Charges, Radio Communications and Telephone Communications due to less than anticipated usage.
•Partially offset by unfavorable ($365,000) in Motor Pool and Info Tech CLEMIS due to higher usage.
Internal
•Unfavorable Contracted Services ($500,000) primarily due to jail healthcare services which did not have a FY25
budget amendment to reflect the entire contract amount. In addition there were overages mainly attributed to off-site
events for November (hospitalization, office visits - specialists, radiology and transport by ambulance).
•Unfavorable Employee In-Service Training as the budget has not been transferred from the FB Fund. In-Service
training was under HR oversight and is now part of the department's budget.
•Favorability of $100,000 in Laboratory Supplies which is offset by unfavorable Drug Testing revenue due to less
activity in the Results testing program.
•Remaining favorability is included in the following accounts: Bedding and Linen, Building Maintenance Charges,
Clothing Allowance, Communications, Custodial Supplies, Equipment Maintenance, Evidence Fund NET, Therapy K-
9 Program, Laundry and Cleaning, Library Continuations, Office Supplies, Printing, Prisoner Housing-Outside and
Professional Services. Favorability of $50,000 in Fees Civil Service is offset by unfavorable Civil Action Service Fees
revenue due to less activity in process serving.
Personnel
Operating
Sheriff's Office
2025 Q1 Forecast
Total
Summary of Projections
24
Adopted Amended Forecast Favorability/UNF Percentage
$12,342,742.73 $12,564,271.73 $11,678,436.73 $885,835.00 7.05%
$9,023,923.74 $9,036,012.74 $8,505,312.74 $530,700.00 5.87%
$1,327,612.00 $1,337,092.00 $1,129,157.00 $207,935.00 15.55%
$1,991,206.99 $2,191,166.99 $2,043,966.99 $147,200.00 6.72%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•Favorability in salaries and fringes due to turnover, underfilled positions and vacancies across all
divisions, with greater favorability of $437,000 for County Clerk, $310,000 for Register of Deeds (and
Micrographics), $68,000 for Administration. Also, Fav. $18,700 due to no Jury trials for Jury Commission.
Unfav. for Election Division in Salaries and Fringes ($303,000) due to election activities, to be offset by
General Reimbursement from the State.
Operating
Clerk/Register of Deeds
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•No activity for FY25 across all Divisions.
•Fav. for County Clerk Division for Court Transcripts $51,000 due to prosecutors ordering fewer
transcripts. Also, Fav. Professional Services $34,530 and Metered Postage $18,800 due to less than
anticipated activity.
Internal
•Fav. for Public Svcs Administration Division for Info Tech Operations $6,800 due to budget allocation
and usage.
•Unfav. for Elections for Metered Postage ($65,000) due to the high volume of mailings.
•Fav. for Register of Deeds (and Micrograhics) Division for Material Supplies $53,000 and Maintenance
Contract $39,000 for the Micrographics Division due to less than anticipated use and activity.
•Operating Expenditures is at budget at Q1 for Public Svcs Administration and Jury Commission Division.
•Fav. Info Tech Operations $22,000 due to budget allocation and usage for County Clerk Division.
•Fav. Info Tech Operations $113,600 due to budget allocation and usage for Elections Division.
•Internal Services is at budget for Jury and Register of Deeds Division.
25
Adopted Amended Forecast Favorability/UNF Percentage
$9,488,052.06 $9,701,206.06 $8,598,906.06 $1,102,300.00 11.36%
$4,108,462.96 $4,108,462.96 $3,877,462.96 $231,000.00 5.62%
$3,284,770.00 $3,285,842.00 $2,569,242.00 $716,600.00 21.81%
$1,974,819.10 $2,186,901.10 $2,032,201.10 $154,700.00 7.07%
$120,000.00 $120,000.00 $120,000.00 $0.00 0.00%
Personnel
•Fav. due to vacancies, turnover and underfill positions.
Operating
Treasurer
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•Projecting at budget for Q1 forecast.
•Projected favorability is due to the following expenses: Fees Civil Service $489,600 due to fewer
property visits, Recording Fee-Redemption Certificate $170,000 due to fees paid to ROD when
withdrawing properties/parcels from foreclosure, Recording Fee-Forfeiture Certificate $70,000 due to fewer
parcels entering the second year of delinquency. Also, Fav. Advertising $42,000 due to online auctions
and not producing and paying for lawn signs. Partially offset by Unfav. Contracted Services ($100,000)
due to maintanance of property that are foreclosed on or properties hold in surplus.
•Primarily, Fav. Info Tech Operations due to allocation of budget and usage.
Internal
26
Adopted Amended Forecast Favorability/UNF Percentage
$5,740,518.79 $5,747,152.79 $5,611,752.79 $135,400.00 2.36%
$3,694,177.25 $3,694,177.25 $3,558,777.25 $135,400.00 3.67%
$1,330,648.00 $1,330,648.00 $1,330,648.00 $0.00 0.00%
$715,693.54 $722,327.54 $722,327.54 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•Fav. due to vacancies and turnover.
Operating
Board of Commissioners
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•At budget at Q1
•At budget at Q1.
Internal
27
Adopted Amended Unaudited Actuals Favorability/UNF Percentage
$9,265,011.06 $9,316,924.60 $9,316,924.60 $0.00 0.00%
$245,086.00 $245,086.00 $245,086.00 $0.00 0.00%
$458,975.00 $459,549.54 $459,549.54 $0.00 0.00%
$8,504,785.06 $8,556,124.06 $8,556,124.06 $0.00 0.00%
$56,165.00 $56,165.00 $56,165.00 $0.00 0.00%
•Forecast for Operating Expenditures projected to be at budget.
Water Resources Commissioner
2025 Q1 Year End
Total
Summary
Personnel
•Forecast for Personnel Expenditures projected to be at budget.
Operating
Transfers
•Transfers Out for Drainage Districts projected to occur within budget at Fiscal Year End.
Internal
•Forecast for Internal Support Expenditures projected to be at budget.
28
Adopted Amended Forecast Favorability/UNF Percentage
$12,337,980.88 $12,440,468.88 $11,885,868.88 $554,600.00 4.46%
$7,931,833.89 $7,959,065.89 $7,650,265.89 $308,800.00 3.88%
$1,313,320.00 $1,119,060.00 $1,024,860.00 $94,200.00 8.42%
$1,209,205.99 $1,318,721.99 $1,167,121.99 $151,600.00 11.50%
$1,883,621.00 $2,043,621.00 $2,043,621.00 $0.00 0.00%
Transfer Out of $160,000 from the Office of Sustainability to support the Energy Study anticipated to be completed
by year-end.
Transfers
Transfer Out of $1,883,621 anticipated for Mandated Indigent Defence Commisssion anticipated by year-end.
Admin favorability primarily attributed to $12,800 in Contracted Services due to lack of activity. Partially offset by
unfavorability of ($4,200) in Personal Mileage due to increase usage.
Favorability of $76,000 in the Diversity, Equity and Inclusion division attributed to lack of budget utilization for
Workshops and Meetings as well as Travel and Conference.
Forecasted favorability of $91,400 in County Executive Administration and $60,000 in Compliance Office due to
budget allocation.
Internal
County Executive
2025 Q1 Forecast
Total
Summary of Projections
Personnel
Favorability in salaries and fringes due to turnover and vacancies in the Diversity, Equity & Inclusion, Office of
Sustainability and Performance Management divisions.
Operating
29
Adopted Amended Forecast Favorability/UNF Percentage
$26,159,775.42 $26,516,293.84 $26,356,293.84 $160,000.00 0.60%
$20,695,014.65 $20,717,820.65 $20,557,820.65 $160,000.00 0.77%
$836,871.00 $851,689.42 $851,689.42 $0.00 0.00%
$4,627,889.77 $4,946,783.77 $4,946,783.77 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•Favorability in Fiscal Services Division due to vacancies and turnover.
Operating
Management & Budget
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•At budget at Q1
•At budget at Q1.
Internal
30
Adopted Amended Forecast Favorability/UNF Percentage
$5,874,650.96 $5,892,046.96 $5,892,046.96 $0.00 0.00%
$3,528,611.11 $3,528,611.11 $3,528,611.11 $0.00 0.00%
$886,194.00 $891,689.00 $891,689.00 $0.00 0.00%
$1,459,845.85 $1,471,746.85 $1,471,746.85 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•At budget at Q1
Operating
Facilities Management
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•At budget at Q1
•At budget at Q1.
Internal
31
Adopted Amended Forecast Favorability/UNF Percentage
$6,626,319.25 $6,691,056.53 $6,401,756.53 $289,300.00 4.32%
$4,088,216.80 $4,088,216.80 $3,829,216.80 $259,000.00 6.34%
$873,563.00 $875,615.28 $853,615.28 $22,000.00 2.51%
$1,664,539.45 $1,727,224.45 $1,718,924.45 $8,300.00 0.48%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•Fav. in salaries and fringes within Human Resources Department. $180,000 for Workforce Management
and $79,000 for HR Administration due to vacancies, turnover and Underfilled positions.
Operating
Human Resources
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•No transfers in FY2025
•HR Administration Division Operating Expenditures forecast for Q1 is at budget.
•Unfav. for Workforce Management Division primarily from Telephone Communications ($3,400) due to
budget allocation and usage.
Internal
•Fav. Travel and Conference expense $8,200 due to fewer conferences and events. Additionally, Fav.
Printings $2,500, Computer Supplies $2,000, and Expendable Equipment $2,000 due to no activity.
Examination Material $2,000 due to no testing for hiring positions for Workforce Management Division.
•Fav. for HR Administration Division primarily from Info Tech Operations $12,000 due to allocation of
budget and usage.
32
Adopted Amended Forecast Favorability/UNF Percentage
$51,076,471.06 $51,490,602.17 $51,557,602.17 ($67,000.00)-0.13%
$36,379,647.00 $36,379,647.00 $36,294,647.00 $85,000.00 0.23%
$8,797,450.00 $9,043,866.11 $9,195,866.11 ($152,000.00)-1.68%
$4,640,333.06 $4,808,048.06 $4,808,048.06 $0.00 0.00%
$1,259,041.00 $1,259,041.00 $1,259,041.00 $0.00 0.00%
Personnel
•Favorability in Administration Division due to vacancies and turnover.
Operating
Health
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•Unfavorable in Administration Division for Materials and Supplies ($150,000) and Printing ($2,000) due to
more than anticipated usage.
Internal
33
Adopted Amended Forecast Favorability/UNF Percentage
$48,545,967.54 $49,199,847.01 $46,491,352.01 $2,708,495.00 5.51%
$34,410,511.70 $34,405,201.70 $32,458,501.70 $1,946,700.00 5.66%
$5,669,647.00 $6,173,564.47 $5,590,549.47 $583,015.00 9.44%
•Fav. for Community Corrections Division for Travel and Conference $7,300 due to less travel and
events. Additionally, Fav. Office Supplies $6,100 and Printing $4,000 due to less than anticipated use and
activity.
•Fav. for Medical Examiner Division for Laboratory Fees $11,800 due to fewer cases, drug testing, lab
activities to control diseases. Additionally, Fav. Training $5,000 due to less than anticipated activities.
•Fav. Teachers Services and Expense $310,900, Provisions $80,000, Medical Services Physicians
$50,000, Uniforms $24,000 and Drugs $20,000 due to lower population. Partially offset by Unfav. Special
Project ($100,000). In general, the overarching cause is due to vacant positions and reduced population
for Children's Village Division.
•Fav. primarily from Office Supplies $14,200 due to inventory management for Circuit court Probation
Division.
•Operating Expenditures forecast for Q1 is at budget for Public Services Admin and Animal Control
Division.
Personnel
•Favorability in salaries and fringes due to turnover and underfilled positions/vacancies across all
divisions, with greater favorability of $1,500,000 for Children's Village, $240,000 for Animal Control,
$165,700 for Community Corrections, $41,000 for Medical Examiner and budget at Q1 for Public Services
Admin Division.
Operating
Public Services
2025 Q1 Forecast
Total
Summary of Projections
34
Adopted Amended Forecast Favorability/UNF Percentage
Public Services
2025 Q1 Forecast
Summary of Projections
$8,465,808.84 $8,621,080.84 $8,442,300.84 $178,780.00 2.07%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
• No Transfers Out are budgeted in FY 2025
• For Public Services Admin Division and Circuit Court Probation Division Internal Services forecast for Q1
is at budget.
• Fav. Radio Communications $14,500 and Insurance Fund $10,400 due to the allocation of budget and
usage. Additionally, Fav. Equipment Rental $14,200 due to lower-than-anticipated costs for Animal Control
Division.
• Unfav. for Medical Examiner Division for Info Tech Operations ($14,500) due to allocation of budget and
usage.
Internal
• Fav. Primarily form Info Tech Operations $54,000 due to computer license costs and additional devices
for remote work for Community Corrections (Pretrial & Justice Services) Division.
• Fav. for Children's Village Division for Radio Communications $67,300 and Info Tech Operations
$23,000 due to allocation of budget and usage.
35
Adopted Amended Forecast Favorability/UNF Percentage
$12,251,749.20 $12,292,262.20 $12,412,397.20 ($120,135.00)-0.98%
$8,342,487.58 $8,342,487.58 $8,314,487.58 $28,000.00 0.34%
$2,234,875.00 $2,236,452.00 $2,384,587.00 ($148,135.00)-6.62%
$1,674,386.62 $1,713,322.62 $1,713,322.62 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•Favorability in Workforce Development Division due to vacancies.
Operating
Economic Development & Community Affairs
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•Unfavorability in Workforce Development Division for Training ($106,671) and Printing ($41,464).
Journal entry required to move expenditures to Special Revenue fund.
•At budget at Q1.
Internal
36
Adopted Amended Forecast Favorability/UNF Percentage
$3,533,197.09 $4,073,658.89 $4,123,658.89 ($50,000.00)-1.23%
$1,661,638.28 $1,668,848.28 $1,668,848.28 $0.00 0.00%
$1,104,337.00 $1,610,332.80 $1,660,332.80 ($50,000.00)-3.10%
$767,221.81 $794,477.81 $794,477.81 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 0.00%
Personnel
•At budget at Q1
Operating
Emergency Management & Homeland Security
2025 Q1 Forecast
Total
Summary of Projections
Transfers
•Unfavorable $50,000 due to pending transfer from Health and Human Resources.
•At budget at Q1.
Internal
37
Adopted Amended Forecast Favorability/UNF Percentage
$4,800,262.62 $4,845,803.62 $4,404,903.62 $440,900.00 9.10%
$3,263,115.70 $3,263,115.70 $3,010,215.70 $252,900.00 7.75%
$1,131,327.00 $1,156,443.00 $1,018,443.00 $138,000.00 11.93%
$405,819.92 $426,244.92 $376,244.92 $50,000.00 11.73%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
•No Transfers Out for FY25
•Fav. Software Rental Lease Purchase $52,600, Material and Supplies $27,000, Printing County Directory
$11,800, Workshops and Meeting $11,000 and Metered Postage Expenses $10,000 due to less than
anticipated use and activity.
•Projected Fav. Info Tech Operations $50,000 due to allocation of budget and usage
Internal
Personnel
•Projected Favorability in Salaries and Fringes due to turnover and underfilled positions.
Operating
Dept. of Public Communications
2025 Q1 Forecast
Total
Summary of Projections
38
FY 2025 FIRST QUARTER REPORT - NON DEPARTMENT
Account
FY 2025
Adopted Budget
FY 2025
Amended Budget
FY 2025
Actuals - December Variance Percentage
FY 2025
Forecast
Amount
Fav./Unfav.Explanation
Expenditure 0.00%
702000 Salaries Regular (8,000,000.00) (8,000,000.00) 1,545.00 (8,001,545.00) -0.02%(8,000,000.00) - At budget.
722000:Fringe Benefits - - 245.61 (245.61) 0.00%- - At budget.
SC730037 Adj Prior
Years Exp
- - - - 0.00%- -
SC730044 - Adj Prior
Years Revenue
- - - - 0.00%- -
SC730114 Auction
Expense
- - - - 0.00%- -
SC730121 - Bank
Charges
- - 22,966.07 (22,966.07) 0.00%23,000.00 (23,000.00) Unfav. Due to unbudgeted bank charges.
SC730240 - Cash
Shortage
- - 1.55 (1.55) 0.00%- -
SC730359 - Contingency 826,650.00 1,416,839.65 - 1,416,839.65 0.00%1,416,839.65 - At budget.
SC730611 - Employees
Medical Exams
- - - - 0.00%- -
SC730926 Indirect Cost - - - - 0.00%- -
SC730954 - Insurance
Surety Bonds
2,500.00 2,500.00 550.00 1,950.00 22.00%2,500.00 - At budget
SC731136 - Logos
Trademarks Intellect Prp
20,000.00 20,000.00 - 20,000.00 0.00%20,000.00 - At budget
SC731213 Membership
Dues
- - - - 0.00%- -
SC731346 - Personal
Mileage
- - 36.85 (36.85) 0.00%- -
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%- -
730000:Contractual
Services
849,150.00 1,439,339.65 23,554.47 1,415,785.18 1.64%1,462,339.65 (23,000.00)
SC740044 - Drain
Assessments Current
850,000.00 850,000.00 215,129.14 634,870.86 25.31%850,000.00 - At budget
SC740085 - Local Road
Funding Program
- 476,244.00 (476,244.00) 0.00%476,200.00 (476,200.00) Unfav. Due to local road improvement projects.
SC740086 - Mental
Health Authority
9,620,616.00 9,620,616.00 2,405,154.00 7,215,462.00 25.00%9,620,616.00 - At budget
NON-DEPT
39
I
I
FY 2025 FIRST QUARTER REPORT - NON DEPARTMENT
Account
FY 2025
Adopted Budget
FY 2025
Amended Budget
FY 2025
Actuals - December Variance Percentage
FY 2025
Forecast
Amount
Fav./Unfav.Explanation
SC740090 - Township
Road Repair Program
- - - - 0.00%- -
SC740093 - Mich
Association of Counties
73,000.00 73,000.00 72,811.73 188.27 99.74%73,000.00 - At budget
SC740100 - National
Assoc of Counties
24,100.00 24,100.00 25,488.00 (1,388.00) 105.76%24,100.00 - At budget
SC740135 - Road Comm
Tri Party
- 169,592.00 297,267.54 (127,675.54) 175.28%169,592.00 - At budget
SC740149 - SEMCOG 550,000.00 550,000.00 318,748.00 231,252.00 57.95%550,000.00 - At budget
SC740160 - Substance
Abuse Coord Agency
5,600,000.00 5,600,000.00 - 5,600,000.00 0.00%5,600,000.00 - At budget
SC740177 - Traffic
Improvement Assoc
30,000.00 30,000.00 30,000.00 - 100.00%30,000.00 - At budget
SC740037 - Classification
and Rate Change
185,466.00 193,516.00 - 193,516.00 0.00%193,516.00 - At budget
SC740072 - General
Fund Contingency
(6,000,000.00) (6,000,000.00) - (6,000,000.00) 0.00%(6,000,000.00) - At budget
SC740085 - Local Road
Funding Program
2,000,000.00 2,000,000.00 - 2,000,000.00 0.00%2,000,000.00 - At budget
SC740135 - Road Comm
Tri Party
2,000,000.00 1,830,408.00 - 1,830,408.00 0.00%1,830,408.00 - At budget
SC740142 - Salary
Adjustment Reserve
(6,861,653.50) (6,861,653.50) - (6,861,653.50) 0.00%(6,861,653.50) - At budget
740000:Non-
Departmental
8,071,528.50 8,079,578.50 3,840,842.41 4,238,736.09 47.54%8,555,778.50 (476,200.00)
SC760126 - Capital
Outlay Miscellaneous
300,000.00 300,000.00 - 300,000.00 0.00%300,000.00 -
At budget
SC760180 - Technology
Projects-One Time
- - - - 0.00%- -
760000:Capital Outlay 300,000.00 300,000.00 - 300,000.00 0.00%300,000.00 -
SC770631 - Bldg
Space Cost Allocation
1,154,004.67 1,154,004.67 288,501.18 865,503.49 25.00%1,154,004.67 - At budget
SC773630 Info Tech
Development
9,212,320.00 7,700,359.00 - 7,700,359.00 0.00%7,700,359.00 - At budget
SC773530 CLEMIS
Development
- - - - 0.00%- -
SC774636 Info Tech
Operations
74,669.00 74,669.00 - 74,669.00 0.00%74,669.00 - At budget
SC774677 - Insurance
Fund
438,001.00 438,001.00 - 438,001.00 0.00%438,001.00 - At budget
NON-DEPT
40
FY 2025 FIRST QUARTER REPORT - NON DEPARTMENT
Account
FY 2025
Adopted Budget
FY 2025
Amended Budget
FY 2025
Actuals - December Variance Percentage
FY 2025
Forecast
Amount
Fav./Unfav.Explanation
SC775754 -
Maintenance
Department Charges
702,500.00 374,731.00 - 374,731.00 0.00%374,731.00 - At budget
SC777599 - Service
Center Grounds
500,000.00 500,000.00 124,999.98 375,000.02 25.00%500,000.00 - At budget
770000:Internal Support
Expenditures
12,081,494.67 10,241,764.67 413,501.16 9,828,263.51 4.04%10,241,764.67 -
SC788001 - Transfers
Out
38,055,229.00 41,681,768.35 18,253,985.00 23,427,783.35 43.79%41,681,768.35 - At budget
788001:Transfers Out 38,055,229.00 41,681,768.35 18,253,985.00 23,427,783.35 43.79%41,681,768.35 -
SC796500 - Budgeted
Equity Adjustments
- - - - 0.00%- -
796500:Budgeted
Equity Adjustments
- - - - 0.00%- -
Total Expenditure 51,357,402.17 53,742,451.17 22,533,673.65 31,208,777.52 41.93%54,241,651.17 (499,200.00)
NON-DEPT
41
I
TREASURER'S OFFICE
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DELINQUENT TAX REVOLVING FUND 51600
REVENUES
Charges for Services $10,500,000.00 $10,500,000.00 11,150,000.00$ 650,000.00$ 6.19%Fav. Interest on Delinquent Taxes $650,000 due to increased
collections from the taxpayers.
Other Revenues 1,000,000.00 1,000,000.00 1,500,000.00 500,000.00 50.00%Fav. Investment from Investments Income $500,000 due to
investment base and market rate adjustments.
Transfers In - - - - 0.00%
Total Revenues $11,500,000.00 $11,500,000.00 $12,650,000.00 1,150,000.00$ 10.00%
OPERATING EXPENSES
Personnel Expenditures 234,000.95$ 234,000.95$ 234,000.95$ -$ 0.00%
Operating Expenditures 381,241.00 381,241.00 299,341.00 81,900.00 21.48%Fav. Administrative Overhead $30,000, Legal Services $25,000, Prof
Svc-Financial Consultant $25,000, Paying Agents Fee Contractual
$1,000 and Printings $900 due to no borrowing from the Treasurer's
office.
Interest Expense 1,000,000.00 1,000,000.00 0.00 1,000,000.00 100.00%Fav. Interest Expense on Debt as it was decided not to borrow money
and utilize the available funds to finance CVTs.
Transfer Out to Other Funds:
General Fund - Collection Fees 2,700,000.00 2,700,000.00 2,700,000.00 - 0.00%
GF - Non-Departmental 5,000,000.00 5,000,000.00 5,000,000.00 - 0.00%
Work Release Facility Refunding Debt Svc 2,500,000.00 0.00 0.00 - #DIV/0!
Animal Control Pet Adoption Bldg Debt Services 774,720.00 774,720.00 774,720.00 - 0.00%
Office Bldg Renovation Refunding Debt Svc 0.00 0.00 0.00 - #DIV/0!
52-3 District Court Refunding Debt Svc(Dc re 0.00 0.00 0.00 - #DIV/0!
Total Transfer Out to Other Funds 10,974,720.00$ 8,474,720.00$ 8,474,720.00$ -$ 0.00%
Total Operating Expenses 12,589,961.95$ 10,089,961.95$ 9,008,061.95$ 1,081,900.00$ 10.72%
REVENUE OVER (UNDER)
EXPENDITURES*($1,089,961.95)$1,410,038.05 $3,641,938.05 $2,231,900.00
Total Net Position - Beginning $218,017,540.01
Total Net Position - Ending $221,659,478.06
Ending FY 2024 Designated Net Position**:
NP-UnRes - Designated - Debt Service $43,221,617.00
NP-UnRes - Designated - Delinq Taxes Receivable 168,705,812.65
NP-UnRes - Designated - Collection Fees 6,090,110.36
Undesignated - Net Position $3,641,938.05
Total Net Position - Ending $221,659,478.06
*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 2025 FIRST QUARTER REPORT
ENTERPRISE FUND
42
COUNTY OF OAKLAND
FY 2025 FIRST QUARTER REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED AMENDED FY 2025 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 622,434.68 622,434.68 491,334.68 $131,100.00 21.06%Fav. Controllable Personnel $110,600 due to vacant and underfilled
positions. Also Fav. Professional Services $15,000 and Metered
Postage $3,000 due to less than anticipated use.
NET OPERATING INCOME (LOSS)($116,298.68)($116,298.68)$14,801.32 $0.00 0.00%
NON-OPERATING REVENUE (EXPENSE)/5,000.00 5,000.00 $13,000.00 $8,000.00 160.00%Fav. Investment Income $8,000 due to investment base and market
rate adjustments.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($111,298.68)($111,298.68)27,801.32$ $8,000.00
TRANSFERS OUT - - - -
TOTAL NET INCOME (LOSS)*($111,298.68)($111,298.68)$27,801.32 $8,000.00
TOTAL NET POSITION - BEGINNING
1,513,097.52
TOTAL NET POSITION - ENDING $1,540,898.84
* Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Balance" in the revenue category.
43
COUNTY OF OAKLAND
FY 2025 FIRST QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OAKLAND COUNTY PARKS & RECREATION COMMISSION
(50800)
OPERATING REVENUE 12,324,271.00$ 12,160,164.00$ 12,160,164.00$ -$ 0.00%
OPERATING EXPENSE 39,079,626.00$ 39,079,626.00$ 39,079,626.00$ -$ 0.00%
NET OPERATING INCOME (LOSS)(26,755,355.00)$ (26,919,462.00)$ (26,919,462.00)$ -$ 0.00%
NON-OPERATING REVENUE (EXPENSE)28,469,932.00$ 28,469,932.00$ 28,469,932.00$ -$ 0.00%
TOTAL INCOME BEFORE TRANSFERS 1,714,577.00$ 1,550,470.00$ 1,550,470.00$ -$ 0.00%
TRANSFERS IN (OUT)(45,000.00)$ (45,000.00)$ (45,000.00)$ -$ 0.00%
TOTAL NET INCOME/BUDGETED EQUITY ADJ 1,669,577.00$ 2,349,777.00$ 1,505,470.00$ -$
TOTAL NET POSITION - BEGINNING 104,532,281.96$
TOTAL NET POSTION - ENDING 106,037,751.96$
44
COUNTY OF OAKLAND
FY 2025 FIRST QUARTER REPORT
ENTERPRISE FUNDS
ECONOMIC DEVELOPMENT
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE $6,534,300.00 $6,534,300.00 $6,534,300.00 -$ 0.00%
OPERATING EXPENSE 9,683,907.83 9,702,077.83 9,870,533.81 (168,455.98) -1.74%-Unfav. Salaries ($81,706) due to upwardly reclassification of Chief Airport Maintenance &
Operations to Administrator Airport Maintenance & Operations. Project Construction
($43,000) due to local share of 2 projects with MDOT. Grounds Maintenance ($22,000)
due to higher than anticipated maintenance for Fall storms. Professional Services
($18,000) due to higher than anticipated consulting personnel for Safety Management
System construction. Freight and Express ($3,750) due to higher than anticipated freight
mailings.
NET OPERATING INCOME (LOSS)($3,149,607.83)($3,167,777.83)($3,336,233.81)(168,455.98)$ 5.32%
NON-OPERATING REVENUE (EXPENSE)150,000.00 150,000.00 150,000.00 - 0.00%
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS (2,999,607.83) (3,017,777.83) ($3,186,233.81)(168,455.98) 5.58%
TRANSFERS IN/(OUT)- - - -
CAPITAL CONTRIBUTION - - -
TOTAL NET INCOME (LOSS)($2,999,607.83)($3,017,777.83)($3,186,233.81)($168,455.98)
TOTAL NET ASSETS - BEGINNING 75,660,755.49$
TOTAL NET ASSETS - ENDING 72,474,521.68$
45
COUNTY OF OAKLAND
FY 2025 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue $ 131,338.00 $ 131,338.00 $ 131,338.00 0.00 0.00%
Inside Revenue 12,933,912.00 12,933,912.00 12,933,912.00 0.00 0.00%
Total Operating Revenue $ 13,065,250.00 $ 13,065,250.00 $ 13,065,250.00 0.00 0.00%
OPERATING EXPENSE $ 7,254,845.82 $ 7,254,845.82 $ 6,878,258.00 376,587.82 5.19%-Fav. Salaries and Fringe Benefits $376,600 due to three
vacant positions.
CLAIMS PAID 7,966,000.00 7,966,000.00 7,966,000.00 0.00 0.00%
TOTAL OPERATING EXPENSES $ 15,220,845.82 $ 15,220,845.82 $ 14,844,258.00 376,587.82 2.47%
OPERATING INCOME (LOSS)(2,155,595.82)(2,155,595.82)(1,779,008.00)376,587.82 -17.47%
NON-OPERATING REVENUE (EXPENSE) 250,000.00 250,000.00 250,000.00 -0.00%
TRANSFER IN (OUT) $ (295,000.00) $ (295,000.00) $ (295,000.00) $-0.00%
NET REVENUES OVER/(UNDER)*
EXPENSES $ (2,200,595.82) $ (2,200,595.82) (1,824,008.00) $ 376,587.82
TOTAL NET ASSETS - BEGINNING 1,808,507.17
TOTAL NET ASSETS - ENDING $ (15,500.83)
46
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DRAIN EQUIPMENT FUND ( 63900)
OPERATING REVENUES:
Inside 61,627,055.00$ 61,627,055.00$ 59,667,055.00$ (1,960,000.00)$ -3.18%Unfav - Reimbursement Salaries ($2,000,000) due to unallocated
payroll charges for turnover and vacant positions, offset in Salaries
and Fringes. Fav - Maintenance Contracts $40,000 the result of
increased Supervisory Control Data Acquisition (SCADA) charges to
the systems for drain equipment, materials & supplies and CAMS
labor charges.
Outside 340,100.00 340,100.00 340,100.00 - 0.00%
Total Revenue 61,967,155.00 61,967,155.00 60,007,155.00 (1,960,000.00)-3.16%
OPERATING EXPENSES $62,206,821.00 $62,206,821.00 $60,043,391.00 $2,163,430.00 3.48%Fav - Salaries and Fringes $2,000,000 due to turnover and vacant
positions. Fav - Depreciation Computer Software $163,220 due to
the Supervisory Control and Data Acquisition (SCADA) system
common to all project not being booked in first quarter FY 2025.
NET INCOME (LOSS) BEFORE ($239,666.00)($239,666.00)($36,236.00)$203,430.00 -84.88%
NON-OPERATING REVENUE/(EXPENSE)$219,000.00 $219,000.00 $322,720.00 103,720.00 47.36%Fav - Income from Investment $100,000 due to investment base
and market rate fluctuations. Fav - Sale of Equipment $3,000 due to
sale of user owned equipment at county auction or online bidding
services.
TRANSFER IN - - - - 0.00%
TRANSFERS (OUT) 157,000.00 157,000.00 157,000.00 - 0.00%
NET REVENUES OVER (UNDER) EXPENSES*($177,666.00)($177,666.00)$129,484.00 $307,150.00
TOTAL NET POSITION - BEGINNING 39,043,042.67$
TOTAL NET POSITION - ENDING 39,172,526.67$
*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.
WATER RESOURCES COMMISSIONER
FY 2025 FIRST QUARTER FORECAST
INTERNAL SERVICE FUND
COUNTY OF OAKLAND
47
FY 2025 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue 558,483.00$ 565,475.00$ 565,475.00$ -$ 0.00%At Budget
Inside Revenue 36,737,133.00 36,737,133.00 36,737,133.00 -$ 0.00%At Budget
Total Revenue 37,295,616.00$ 37,302,608.00$ 37,302,608.00$ -$ 0.00%
OPERATING EXPENSES 34,751,067.55$ 34,779,657.55$ 34,779,657.55$ -$ 0.00%At Budget
BUDGETED EQUITY ADJUSTMENTS -$ -$ 0.00%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS 2,544,548.45$ 2,522,950.45$ 2,522,950.45$ -$
NON-OPERATING REVENUE 100,000.00$ 100,000.00$ 100,000.00$ -$ 0.00%
TRANSFERS IN 295,000.00$ 295,000.00$ 295,000.00$ -$ 0.00%
TRANSFERS OUT (2,500,000.00)$ (2,500,000.00)$ (2,500,000.00)$ -$ 0.00%
NET REVENUES OVER(UNDER)
EXPENSES*439,548.45$ 417,950.45$ 417,950.45$ -$
TOTAL NET POSITION - BEGINNING 6,173,693.89$
TOTAL NET POSITION - ENDING 6,591,644.34$
*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
48
COUNTY OF OAKLAND
FY2025 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 2025 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT 33,998,112 33,998,112 33,998,112 - 0.00%
RETIREMENT ADMINISTRATION 4,448,894 4,448,894 4,448,894 - 0.00%
RETIREMENT ADMINISTRATION - PTNE 350,000 350,000 350,000 - 0.00%
DEFERRED COMPENSATION-MATCH 4,778,000 4,778,000 4,778,000 - 0.00%
PENSION EXPENSE CONTRIBUTION 3,642,400 3,642,400 3,642,400 - 0.00%
SALARY CONTINUATION 5,130,000 5,130,000 5,130,000 - 0.00%
DEFINED CONTRIBUTION PLAN 26,208,200 26,208,200 26,208,200 - 0.00%
DEFINED CONTRIBUTION PLAN - PTNE 295,100 295,100 295,100 - 0.00%
EMPLOYEE IN-SERVICE TRAINING 2,046,650 2,046,650 2,046,650 - 0.00%
EMPLOYEE ENGAGEMENT 919,217 919,217 919,217 - 0.00%
EMPLOYEE BENEFITS UNIT 1,267,395 1,267,395 1,267,395 - 0.00%
FLEX BENEFIT PLAN 85,000 85,000 85,000 - 0.00%
FRINGE BENEFITS REVENUE 125,923 125,923 125,923 - 0.00%
TUITION REIMBURSEMENT 400,000 400,000 400,000 - 0.00%
RETIREMENT HEALTH SAVINGS 5,286,000 5,286,000 5,286,000 - 0.00%
HEALTH SAVINGS ACCOUNT 50,000 50,000 150,000 100,000 0.00%-Fav. due to county payroll actuals being higher than budget projections.
GROUP LIFE INSURANCE 747,800 747,800 747,800 - 0.00%
SOCIAL SECURITY 24,946,271 24,946,271 24,946,271 - 0.00%
HOSPITAL INSURANCE 57,493,000 57,493,000 57,493,000 - 0.00%
PRESCRIPTION COVERAGE INSURANCE 71,700 71,700 71,700 - 0.00%
DENTAL INSURANCE 3,756,500 3,756,500 3,756,500 - 0.00%
OPTICAL INSURANCE 210,300 210,300 210,300 - 0.00%
WORKERS COMPENSATION 2,299,275 2,299,275 2,299,275 - 0.00%
UNEMPLOYMENT COMPENSATION 200,000 200,000 200,000 - 0.00%
INVESTMENT INCOME 3,090,000 3,090,000 1,300,000 (1,790,000) -57.93%-Unfav. due to actual revenue less than budget projections.
EXT - DENTAL INSURANCE 20,000 20,000 20,000 - 0.00%
EXT - FLEX BEN DENTAL INSURANCE 165,000 165,000 165,000 - 0.00%
EXT - FLEX BEN DEDUCTIONS 550,000 550,000 550,000 - 0.00%
EXT - FLEX BEN HOSPITALIZATION - EMPLOYEE 5,750,000 5,750,000 5,750,000 - 0.00%
EXT - FLEX BEN VISION INSURANCE 145,000 145,000 145,000 - 0.00%
EXT - HOSPITAL INSURANCE 250,000 250,000 600,000 350,000 140.00%-Fav. due to higher Optum COBRA payments than expected.
EXT - PRESCRIPTION DRUG REBATES 6,079,100 6,079,100 6,079,100 - 0.00%
EXT - RETIREE PRESCRIPTION DRUG REBATES 10,003,200 10,003,200 10,003,200 - 0.00%
EXT - TRAINING & WELLNESS REVENUE 25,000 25,000 25,000 - 0.00%
EXT - VISION INSURANCE 1,500 1,500 1,500 - 0.00%
TOTAL REVENUE 204,834,537 204,834,537 203,494,537 (1,340,000) 82.07%
49
COUNTY OF OAKLAND
FY2025 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 2025 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT INT/AGING 3,248,112.00 3,248,112.00 3,248,112.00 - 0.00%
RETIREMENT ADMINISTRATION 1,000,508.61 1,000,508.61 1,000,508.61 - 0.00%
DEFERRED COMP-COUNTY PMTS (MATCH)4,778,000.00 4,778,000.00 4,778,000.00 - 0.00%
DEFINED CONTRIBUTION PLAN 26,208,200.00 26,208,200.00 26,208,200.00 - 0.00%
DEFINED CONTRIBUTION PLAN - PTNE 295,100.00 295,100.00 295,100.00 - 0.00%
PENSION CONTRIBUTION EXPENSE 3,642,400.00 3,642,400.00 3,642,400.00 - 0.00%
EMPLOYEE IN-SERVICE TRAINING 975,149.84 975,149.84 975,149.84 - 0.00%
IN-SERVICE TRAINING - INFO TECH 300,000.00 300,000.00 300,000.00 - 0.00%
IN-SERVICE TRAINING - DEI 300,000.00 300,000.00 100,000.00 200,000 66.67%-Fav. due to less than anticipated IN-SERVICE TRAINING - DEI expenses.
PROFESSIONAL SERVICES 471,500.00 471,500.00 471,500.00 - 0.00%
BENEFITS ADMINISTRATION 796,770.94 796,770.94 695,042.55 101,728 12.77%-Fav. due to County payroll actuals being lower than budget projections.
EMPLOYEE BENEFITS UNIT 869,009.04 869,009.04 869,009.04 - 0.00%
FLEXIBLE BENEFIT PAYMENTS 85,000.00 85,000.00 85,000.00 - 0.00%
EMPLOYEE ENGAGEMENT 919,217.10 919,217.10 759,170.09 160,047 17.41%-Fav. due to County payroll actuals being lower than budget projections.
ACCOUNTING SERVICES 125,924.35 125,924.35 125,924.35 - 0.00%
TUITION REIMBURSEMENT 400,000.00 400,000.00 400,000.00 - 0.00%
RETIREMENT HEALTH SAVINGS 5,286,000.00 5,286,000.00 5,286,000.00 - 0.00%
GROUP LIFE INSURANCE 1,297,800.00 1,297,800.00 1,297,800.00 - 0.00%
SICK AND ANNUAL LEAVE CASH-OUT 3,400,000.00 3,400,000.00 3,400,000.00 - 0.00%
SOCIAL SECURITY 24,946,271.00 24,946,271.00 24,946,271.00 - 0.00%
HOSPITALIZATION (CONTRACTUAL)63,448,000.00 63,448,000.00 63,448,000.00 - 0.00%
HEALTH SAVINGS ACCOUNT 50,000.00 50,000.00 50,000.00 - 0.00%
PRESCRIPTION COVERAGE 16,154,000.00 16,154,000.00 16,154,000.00 - 0.00%
DENTAL INSURANCE 3,941,500.00 3,941,500.00 3,941,500.00 - 0.00%
OPTICAL INSURANCE 356,800.00 356,800.00 356,800.00 - 0.00%
DISABILITY INSURANCE 5,130,000.00 5,130,000.00 5,130,000.00 - 0.00%
WORKERS COMPENSATION 2,299,274.63 2,299,274.63 2,299,274.63 - 0.00%
UNEMPLOYMENT COMPENSATION 200,000.00 200,000.00 200,000.00 - 0.00%
CHILD CARE FACILITY 763,965.55 763,965.55 763,965.55 - 0.00%
MICHIGAN IPAA TAX 15,000.00 15,000.00 15,000.00 - 0.00%
PATIENT CENTERED OUTCOME RESEARCH 30,000.00 30,000.00 30,000.00 - 0.00%
INDIRECT COSTS 200,000.00 200,000.00 200,000.00 - 0.00%
TOTAL EXPENSE 171,933,503 171,933,503 171,471,728 461,775 0.27%
NET REVENUE OVER/(UNDER) EXPENSES 32,901,033.94 32,901,033.94 32,022,809 (1,801,775)
TOTAL NET ASSETS - BEGINNING - 459,372,109
TOTAL NET ASSETS - ENDING 491,394,919
50
FY 2025 FIRST 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 3,414,310 3,414,310 3,788,910 374,600 10.97%-Favorable Enhanced Access Fees $361,700 and Outside Agencies $2,700
due to lower than anticipated usage; Managed Print Services $6,300 and
Sale of Equipment $3,900 due to increase in external customer requests.
Inside 41,713,794 41,716,814 39,775,714 (1,941,100)-4.65%-Unfav. OC Depts Operations & Non Governmental Operations ($2,914,500)
and OC Depts Development Support & Non Governmental Development
$882,900 due to rates remaining at prior year levels and limited resources
available to complete development due to vacancies. Partially offset by fav.
Equipment Rental $90,400 due to rebills to departments for maintenance
charges on IT Office Equipment items.
TOTAL OPERATING REVENUE 45,128,104 45,131,124 43,564,624 (1,566,500)-3.47%
OPERATING EXPENSES 54,600,429 54,678,498 56,386,898 (1,708,400)-3.12%-Unfav. Professional Services ($4,310,600) due to projects previously
approved in prior year; Equipment Maintenance ($273,200) due to lower
than anticipated hardware maintenance costs; Communications ($225,200)
due to higher than anticipated costs; Maintenance Contracts ($222,600) due
to increased activity; Exp Equipment ($112,500) for equip replacement; and
Uncollectable Accts Receivable ($600). Offset by fav. Contracted Services
$2,039,900 due to lower than anticipated costs; Salaries and Fringes
$1,320,200 due to vacanies; Software Rental/Lease $50,400 due to
reduction in costs; Internal Services $3,500 is primarily due to fav.Motorpool;
Travel $13,500, Garbage & Rubbish Disposal $4,400 , Membership Dues
$3,200 and Auction $1,200 due to usage.
.NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (9,472,325)(9,547,374)(12,822,274)(3,274,900)34.30%
NON-OPERATING REVENUE 70,500 70,500 70,500 0 0.00%
TRANSFERS IN 7,906,676 7,922,241 7,922,241 0 0.00%
TRANSFERS (OUT)0 0 0 0 0.00%
CAPITAL CONTRIBUTION 0 0 0 0 0.00
NET REV OVER(UNDER) EXP*(1,495,149)(1,554,633)(4,829,533)(3,274,900)
TOTAL NET POSITION - BEGINNING 36,948,780.68$
TOTAL NET POSITION - ENDING 32,119,248.04$
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
Information Technology - Operations (63600)
51
FY 2025 FIRST 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 12,000 5,500 (6,500)-54.17%Unfav. Sale of Phone External due to decreased usage of land lines.
Inside 4,175,422 4,175,422 4,175,422 0 0.00%
TOTAL OPERATING REVENUE 4,187,422 4,187,422 4,180,922 (6,500)-0.16%
OPERATING EXPENSES 6,189,397 6,189,397 3,101,697 3,087,700 49.89%Fav. Communications $2,207,900, Contracted Services $910,700 and
Equipment Repairs and Maintenance $34,000 due to lower than anticipated
cost; Salaries and Fringes $2,800 based on actual usage. Partially offset by
Exp Equip ($50,700); Internal Services ($16,500) primarily due to Info Tech
Development ($8,500) and Maintenance Charges ($8,200) and Membership
Dues ($500) based on usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (2,001,975)(2,001,975)1,079,225 3,081,200
NON-OPERATING REVENUE 30,000 30,000 30,000 0 0.00%
TRANSFERS IN 0 0 0 0 0.00%
CAPITAL CONTRIBUTION 0 0 0 0 0.00%
TRANSFERS (OUT)0 0 0 0 0.00%
NET REV OVER(UNDER) EXP*(1,971,975)(1,971,975)1,109,225 3,081,200
TOTAL NET POSITION - BEGINNING 2,323,596.53$
TOTAL NET POSITION - ENDING 3,432,821.17$
*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)
52
FY 2025 FIRST 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 5,416,135 5,416,135 5,720,035 303,900 5.61%Fav. Rebilled Charges $181,400; Access Fees Oakland $90,000 due to
updated law enforcement Full Time Equivalent count used for billing and In-
Car Terminals (External) $52,500 for fleet of CLEMIS agencies. Partially
offset by unfav. CLEMIS Crash ($20,000) due to increased activity.
Inside 1,780,194 1,781,246 1,892,246 111,000 6.23%Favorable OC Depts Operations $158,900 based on actuals for CLEMIS
staff supporting Sheriff project and FOIA Fees $1,200. Offset by unfav. In-
Car Terminal ($49,100) due to participation count higher than budget
projection.
TOTAL OPERATING REVENUE 7,196,329 7,197,381 7,612,281 414,900 5.76%
OPERATING EXPENSES 16,669,357 16,685,922 10,342,422 6,343,500 38.02%Fav. Depreciation $3,644,900 based on depreciation schedule; Salaries and
Fringes $1,037,400 due to vacanies; Software Maintenance $895,900 due to
timing of software support; Software Rental $674,000 due to decreased
costs; Communications $502,300 due to lower than anticipated cost;
Internal Services $436,100 primarily due to Info. Tech Operations;
Equipment Maintenance $67,200 lower than anticipated hardware
maintenance costs; Charge Card Fees $59.500 for credit card activity;
Travel $18,600, Supplies $2,500, Membership Dues $1,600 and Garbage
and Rubbish Disposal $700 due to usage. Offset by unfav. Professional
Services ($991,900) due to higher than anticipated contractual costs for
staffing services. Also, unfav. Contracted Services ($5,300) due to higher
than anticipated contractual costs for staffing services.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (9,473,028)(9,488,541)(2,730,141)6,758,400
NON-OPERATING REVENUE 35,000 35,000 88,600 53,600 153.14%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 1,644,186 1,644,186 1,644,186 0 0.00%
TRANSFERS (OUT)78,360 78,360 78,360 0 0.00%
CAPITAL CONTRIBUTION 0 0 0 0 0.00%
NET REV OVER(UNDER) EXP*(7,715,482)(7,730,995)(918,995)6,812,000
TOTAL NET POSITION - BEGINNING 8,552,555.27
TOTAL NET POSITION - ENDING 7,633,560.59
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.
53
FY 2025 FIRST 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 9,265,600 10,441,400 1,175,800 12.69%Fav. due to Antenna Site Mgmt. due to updates in rental contracts.
Inside 491,828 491,828 240,928 (250,900)-51.01%Unfav. Parts Access ($181,500) reimbursement by participating agencies for
equipment replacement; Leased Equipment ($53,800) due to higher than
anticipated non-public users and Productive Labor ($15,600) due to Mobile
Data Computer repairs for OC Agencies.
TOTAL OPERATING REVENUE 9,757,428 9,757,428 10,682,328 924,900 9.48%
OPERATING EXPENSES 10,049,468 10,093,303 5,886,003 4,207,300 41.68%Fav. Depreciation $3,653,000 based on depreciation schedule;
Communications $588,100 for connectivity costs for cell tower sites used for
coverage enhancements of the Radio system; Tower Charges $263,900;
Salaries and Fringes $227,000 dued to vacanies; Internal Services $146,800
primarily due to Info. Tech Development; Exp Equipment $94,100 for
equipment replacement; Supplies $191,400, Travel and Conference $17,400
and Personal Mileage $3,000 based on usage. Partially offset by unfav.
Interest Expense ($690,900); Equipment Maintenance ($170,300) due to
maintenance costs; Professional Services ($62,500) due to higher than
anticipated contractual costs for staffing services and Electrical Service
($53,700) based on usage.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (292,040)(335,875)4,796,325 5,132,200
NON-OPERATING REVENUE 100,000 100,000 114,200 14,200 14.20%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 94,260 109,360 109,360 0 0.00%
TRANSFERS (OUT)(286,000)(286,000)(286,000)0 0.00%
NET REV OVER(UNDER) EXP*(383,780)(412,515)4,733,885 5,146,400
TOTAL NET POSITION - BEGINNING 55,926,314.14$
TOTAL NET POSITION - ENDING 60,660,199.39$
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)
54
FY 2025 FIRST 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 367,385 367,385 370,985 3,600 0.98%Fav. primarily due to Rebilled Charges Revenue.
.
TOTAL OPERATING REVENUES 367,385 367,385 370,985 3,600 0.98%
OPERATING EXPENSES 964,766 964,766 1,125,865 (161,100)-16.70%Unfav. Depreciation ($197,900) based on depreciation schedule and
Professional Services ($38,800) due to increased activity. Parially offset by
fav. Internal Services $61,600 primarily due to IT Development and Salaries
and Fringes $14,000 due to vacanies.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (597,381)(597,381)(754,880)(157,500)
NON-OPERATING REVENUE 3,000 3,000 4,600 1,600 53.33%Fav. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 535,344 535,344 535,344 0 0.00%
TRANSFERS (OUT)0 0 0 0 0.00%
CAPITAL CONTRIBUTION 0 0 0 0 0.00%
NET REV OVER(UNDER) EXP*(59,037)(59,037)(214,937)(155,900)
TOTAL NET POSITION - BEGINNING 1,261,835.25$
TOTAL NET POSITION - ENDING 1,046,898.68$
*Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category and Budgeted Equity Adj in Expenses.
55
COUNTY OF OAKLAND
FY 2025 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FACILITIES
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue 138,000.00$ 138,000.00$ 138,000.00 -$ 0.00%
Inside Revenue 9,762,738.00 9,808,791.00 10,636,991.00 828,200.00 8.44%-Fav. Leased Equipment $700,000 due to increased cost of replacement vehicles
and activity trends to date, Parts and Accessories $300,000 due to rebilled material
costs for vehicle repairs and fleet expansions (offset by Parts and Accessories
expense) and Sublet Repairs Revenue $30,000 due to higher than anticipated
sublet repair costs (offset by Sublet Repair expense). Partially offset by unfav.
Gasoline Oil Grease Charges ($200,000) due to current fuel costs and fuel efficient
Total Revenue 9,900,738.00 9,946,791.00 10,774,991.00 828,200.00
OPERATING EXPENSE 12,138,289.00 12,189,664.00 12,265,164.00 (75,500.00) -0.62%-Unfav. Parts and Accessories ($300,000) due to material costs for vehicle repairs
and fleet expansions (offset by Parts and Accessories revenue), Sublet Repairs
Expense ($60,000) due to higher that anticipated sublet repair costs (partially offset
by Sublet Repair Revenue), Auction Expense ($35,000) due to the number of items
being sent to auction. Partially offset by fav. Gasoline Charges due to current fuel
costs and improved miles per gallon and Personnel $52,000 due to lower than
anticipated Hospitalization and Retirement charges.
OPERATING INCOME (LOSS)(2,237,551.00) (2,242,873.00) (1,490,173.00) 752,700.00
NON-OPERATING REVENUE
(EXPENSE)
942,700.00 942,700.00 942,700.00 - 0.00%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (1,294,851.00) (1,300,173.00) (547,473.00) 752,700.00
TRANSFERS IN / (OUT)257,000.00 312,000.00 312,000.00 - 0.00%
CAPITAL CONTRIBUTIONS - - - -
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF
FUND BAL.) *
(1,037,851.00)$ (988,173.00)$ (235,473.00)$ 752,700.00$
TOTAL NET ASSETS - BEGINNING 10,752,603.81$
TOTAL NET ASSETS - ENDING 10,517,130.81$
2/14/2025
56
Department of Public Services
Oakland County Children's Village
Date:Donor:Cash/Check:Items:Estimated Value:
10/1/2024 Waterford Knitters Bulk Yarn $250.00
10/8/2024 Diane Malik 20 Child Friendly Pillow Cases $300.00
10/9/2024 Scott Voyoles Check $25.00
10/21/2024 Alexander Gaber Jeans, Shoes, PJ's, Game $70.00
10/25/2024 Wendy Bremig $50 GC,Clothes,Toiletries, Puzzles $50.00
10/31/2024 Lorie Savin Books $7.00
10/31/2024 Caruso Caruso Used Jean Donation $2,500.00
11/1/2024 Diane Malik 20 Child Friendly Pillow Cases $300.00
11/4/2024 St. Perpetua Church 20 Pillow Cases, 5 Lulu Lemon Bags $325.00
11/14/2024 OCCVF Hoodies $871.03
11/15/2024 OCCVF Pajama Pants & T-shirts $1,726.50
11/18/2024 OCCVF Plaid Bags $894.00
11/18/2024 OCCVF Winter Coats $1,570.28
11/21/2024 Scott Voyoles Check $50.00
11/25/2024 Cathy Boron Pillow Cases $250.00
12/4/2024 Ruth Lund Backpacks $14.00
12/4/2024 St. Perpetua Church 20 Pillow Cases, 5 Lulu Lemon Bags $340.00
12/12/2024 Orotex Kits, Hoodies, Toiletries, Games, Gift Cards $2,500.00
12/12/2024 St. Mary's of the Hills Kits,Hoodies,Shoes,Toiletries, Games,Gift Cards $3,000.00
12/12/2024 Jimmy Frejat Ear Warmers,Gloves, Hats, Ear Muffs $654.54
12/12/2024 Christy's Legacy of Hope Slippers and Slides $500.00
12/12/2024 Christ The Redeemer Kits,Hoodies,Shoes,Toiletries, Games,Gift Cards $4,000.00
12/12/2024 1st Presbyterian Church Toys, Craft Kits, Art Supplies $300.00
12/12/2024 Welcome Baptist Church Toiletries, Candy, Art Supplies $400.00
12/12/2024 St. Patricks Catholic Church Pizza Party, Games, Hoodies, PJs $2,000.00
12/13/2024 Diane Malik 20 Child Friendly Pillow Cases $300.00
12/13/2024 Williams Bunco Group Cash $195.00
12/14/2024 OC Corp Counsel Tennis Shoes $654.54
12/16/2024 Christ Church Cranbrook Toys, Games, Clothing, Craft Items $1,200.00
12/17/2024 Overtime Grill Toys $300.00
12/17/2024 A Little Quilt Shop Quilts, Pillow Cases, Totes, Books $250.00
Donation Tracking : Donation Period October 2024 - December 2024
Page 1 of 2 57
Department of Public Services
Oakland County Children's Village
Date:Donor:Cash/Check:Items:Estimated Value:
Donation Tracking : Donation Period October 2024 - December 2024
12/17/2024 St. Daniel, St. Anne, Our Lady of Lakes Pizza Party, Hoodies, Puzzles, Books $1,200.00
12/19/2024 Steve Lynch 2 Lego Sets $50.00
12/20/2024 Oakland County Season of Giving Toys and Toiletries $600.00
12/20/2024 St. Perpetua Church Hoodies $500.00
12/20/2024 Amerisure Hoodies $1,000.00
12/25/2024 Mission Oakland Christmas Day Gifts - MP Residents $2,500.00
Total:$31,646.89
Page 2 of 2 58
$6,153.67
$3,115.60
$13,680.50
$22,949.77 Q1 - Total
October 2024 Total
November 2024 Total
December 2024 Total
OAKLAND COUNTY ANIMAL CONTROL AND PET ADOPTION CENTER
Restricted Fund (Legacy) Donations - Ist Quarter ( October - December) FY 2025
59
Date Donor Cash/Check Amount Purpose
10/24/2024 MDHHS EFT 500.00$ 2024 MDHHS Director's Award
Third Place Award Recipient
Oakland County Health and Human Services
FY2025 First Quarter Report for Contributions (Donations)
60
Date Donor Cash/Check Amount Purpose
11/27/2024 Easy Rodders Check 400.00$ Helmet for Search and Rescue
Oakland County Sheriff's Office
FY2025 First Quarter Report for Contributions (Donations)
61
ARPA Projects Amount
Grn-1003457 Skilled Educated Workforce-Supp Serv Expan 14,125,505.88
Grn-1004376 Dutton Farm 73,703.50
Grn-1003461 THRIVE (Business Fwd)6,003,425.89
Grn-1003512 Unlocking Doors Rental Prg 280,651.23
Grn-1003596 Local Govt Infras Planning 1,061,799.00
Grn-1003607 School /Direct Mental Health Initiative 442,839.15
Grn-1003617 2022 County Operations 2,295,266.19
Grn-1003663 Housing Trust Fund Establish 5,000,000.00
Grn-1003696 Broadband Feasibility Study-Thrive 123,280.00
Grn-1003868 Double Up Food Bucks 127,628.13
Grn-1003869 Food Landscape Study 83,475.28
Grn-1003871 Honor Community Health 500,000.00
Grn-1003874 OC Schools Mental Hlth Grnt Program 345,000.00
Grn-1004015 Econ Devl Diamond Phase 2 4,134,780.54
Grn-1004020 Parks - Catalpa Oaks 750,000.00
Grn-1004022 Parks - Red Oaks 3,750,000.00
Grn-1004023 Parks - Waterford Oaks 3,427,388.00
Grn-1004054 2023 County Operations 486,739.62
Grn-1004139 Main St OC Placemaking 2,686,070.13
Grn-1004144 Northwest Oakland Sanitary Sewer 9,500,000.00
Grn-1004158 Elderly Empower Communications 377,203.53
Grn-1004159 Volunteerism Mini Grants 55,000.00
Grn-1004323 Pontiac Oaks 1,300,000.00
Grn-1004324 Oak Park Woods 1,500,000.00
Grn-1004325 Southfield Oaks 1,500,000.00
Grn-1004326 Hazel Park-Green Acres Park 30,297.14
Grn-1004327 Hazel Park-Community Center Improvements 50,000.00
Grn-1004328 Oak Park-Shepherd Park (Farmers Market)250,000.00
Grn-1004329 Pontiac-Park & Rec Priorities (Crystal Lake)250,000.00
Grn-1004330 Royal Oak Twp-Mack-Rowe Park 8,829.88
Grn-1004331 Southfield-Beech Woods Park 250,000.00
Grn-1004348 NHD - Chore Pilot Program 2,250,000.00
Grn-1004353 ARP Medical Debt Relief OC Undue Medical 1,975,265.76
Grn-1004358 Urgent Primary & Behavioral Health 1,000,000.00
Grn-1004360 Children's Village Assessment on Diversion 970,922.95
Grn-1004368 Twp Royal Oak Infrastructure Repair 450,000.00
Grn-1004397 Co-Responder Community Grant Program 900,000.00
Grn-1004593 Dept of HHS Payroll Budget 2,544,025.00
Total Amount of Carryforward Budgets 70,859,096.80
ARPA Carryforward Budgets for FY 2025
62
MONTH
CONTRACT
ADJUST
WRITEOFF
BAD DEBT
WRITEOFF TOTAL
October 2024 (2,596.43)(95,028.66)(97,625.09)
November 2024 (1,225.17)(50,157.84)(51,383.01)
December 2024 (1,819.13)(45,133.48)(46,952.61)
Totals (5,640.73)$ (190,319.98)$ (195,960.71)$
Department of Health and Human Services
FY 2025 First Quarter Write-Offs (October - December 2024)
63