HomeMy WebLinkAboutResolutions - 2026.06.11 - 42986
AGENDA ITEM: FY 2026 Second Quarter Financial Forecast and Budget Amendments
DEPARTMENT: Fiscal Services
MEETING: Board of Commissioners
DATE: Thursday, June 11, 2026 6:00 PM - Click to View Agenda
ITEM SUMMARY SHEET
COMMITTEE REPORT TO BOARD
Resolution #2026-6633
Motion to accept the Fiscal Year 2026 Second Quarter Financial Report; to recognize donations
received for the period of January 2026 through March 2026 totaling $22,461.90 in the Animal
Control and Pet Adoption Center and totaling $4,912.27 in the Children’s Village Division, of which
$275 were cash donations; to authorize the write-off of uncollectible debts totaling $151,643.14 for
Health and Human Services and $35.00 for the Sheriff’s Office for the period of January 2026
through March 2026, as recommended by the Department of Management and Budget and as
detailed in the attached schedules; and to amend the FY 2026 – FY 2028 budgets pursuant to the
attached Schedule A Budget Amendments.
ITEM CATEGORY SPONSORED BY
Budget Amendment Gwen Markham
INTRODUCTION AND BACKGROUND
Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government,
provides for adjustments to the adopted budget.
In accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section
23, which authorizes budget amendments for variances between estimated revenue and projected
expenditures, amendments are required.
The Fiscal Year (FY) 2026 Second Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended as detailed in the attached Schedule A
budget amendment.
For the period of January 2026 through March 2026, Animal Control and Pet Adoption Center
received donations totaling $22,461.90. During the same period, Children’s Village received
donations totaling $4,912.27, of which $275 were cash donations. Health and Humans Services has
requested write-offs totaling $151,643.14 for the period of January 2026 through March 2026 for
uncollectible transactions. In addition, the Sheriff’s has requested write-offs in the amount of $35.00
for uncollectible transactions for the same period.
FISCAL IMPACT: Budget Amendment Attached
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
Brent Straub, Chief Fiscal Services
Sheryl Johnson, Deputy Chief Financial Officer
ITEM REVIEW TRACKING
Aaron Snover, Board of Commissioners Created/Initiated - 6/11/2026
AGENDA DEADLINE: 05/28/2026 4:30 PM
ATTACHMENTS
1. FY2026 2nd Quarter Report
COMMITTEE TRACKING
2026-06-03 Finance - Recommend to Board
2026-06-11 Full Board - Adopt
Motioned by: Commissioner Michael Gingell
Seconded by: Commissioner Robert Hoffman
Yes: Charles Cavell, Ann Erickson Gault, Michael Gingell, Marcia Gershenson, Robert Hoffman,
Brendan Johnson, Karen Joliat, Christine Long, Penny Luebs, Gwen Markham, William Miller III,
Kristen Nelson, Angela Powell, Robert Smiley, Yolanda Smith Charles, Michael Spisz, Linnie
Taylor, Philip Weipert, David Woodward (19)
No: None (0)
Abstain: None (0)
Absent: (0)
Passed
Power BI Desktop
Figure 1 - Amended Budget Revenue
335M (50.86%)
142M (21.62%)
60M (9.04%)
32M (4.82%)
32M (4.78%)
29M (4.42%)(1.73%)
11MLedger Account
Taxes
Charges for Services
Other Intergovernmental Reven…
Transfers In
Planned Use of Fund Balance
State Grants
Investment Income
Indirect Cost Recovery
Federal Grants
Other Revenues
Contributions
FY2026 - Q2 Financial Forecast Report
Table 1 - Revenue Variance by Ledger
Ledger Account Amended
%Forecast Variance VAR%
Taxes 334,956,662 50.86%335,503,462 546,800 0.16%
Charges for Services 142,408,508 21.62%142,168,608 -239,900 -0.17%
Other Intergovernmental Revenues 59,526,520 9.04%59,528,020 1,500 0.00%
Transfers In 31,770,663 4.82%31,770,663 0 0.00%
Planned Use of Fund Balance 31,500,323 4.78%31,500,323 0 0.00%
State Grants 29,099,772 4.42%29,010,772 -89,000 -0.31%
Investment Income 15,603,800 2.37%15,803,800 200,000 1.28%
Indirect Cost Recovery 11,365,000 1.73%13,600,000 2,235,000 19.67%
Federal Grants 2,415,289 0.37%2,397,689 -17,600 -0.73%
Other Revenues 2,960 0.00%995,260 992,300 33523.65%
Contributions 500 0.00%91,000 90,500 18100.00%
Total 658,649,997 100.00%662,369,597 3,719,600 0.56%
Fiscal Services Analysis
Figure 1 displays the different revenue sources for the General Fund / General Purpose budget. Taxes make up 50.86% of
county revenue for Q2, followed by Charges for Services at 21.62% and Other Intergovernmental Revenues at 9.04%. The
remaining ledger accounts together make up a total of 18.49% and are individually <5% of total revenues each.
Table 1 displays the forecast and variance for each revenue ledger account. The highest variance is in Indirect Cost Recovery,
favorable $2.2M based on timing. Further review is underway within Fiscal Services to right size as appropriate. Also favorable
Other Revenues $992,300 across multiple departments due to Prior Year Revenue adjustments. Also favorable $546,800 in
Taxes due to allocation of marijuana tax sharing from the State of Michigan. Partially offset by unfavorable Charges for Services
($239,900) due to net impact of multiple departmental variances.
These variances include:
•Unfavorable Sheriff Patrol ($2M) based on billable activity for law enforcement services.
•Unfavorable ($1.7) Equalization due to reduction in contracted CVTs.
•Unfavorable ($417,400) Health and Human Services based on subsidy of vaccine expenses.
•Unfavorable ($294,000) District Court across fees and assessments due to decrease in caseloads.
•Favorable $4,065,000 Treasurer due to 2025 Land Sales proceeds.
•Favorable 139,000 Clerk for charging CVTs for election services.
001
'OAKIAND~
COUNTY MICHIGAN
• • • • • • • • • • •
Power BI Desktop
Figure 2 - Amended Budget Expenditures
232M (35.23%)
63M (9.59%)
60M (9.17%)
60M (9.07%)
52M (7.89%)
32M (4.87%)
30M (4.57%)
23M (3.45%)
16M (2.38%)
14M (2.18%)
14M (2.11%)
10M (1.51%)(1.11%)
7MDepartment, Court, Commission, …
Sheriff's Office
Non Departmental
Circuit Court
Health & Human Services
Public Services
Prosecuting Attorney
Management & Budget
District Court
Economic Development
County Executive
Clerk / Register of Deeds
FY2026 - Q2 Financial Forecast Report
Table 2 - Expenditures Variance by Department, Court, Commission, and Office
Department, Court, Commission, or Office
Amended %Forecast Variance Var%
Board of Commissioners7,707,049 1.17%7,590,649 116,400 1.53%
Circuit Court60,401,297 9.17%58,390,297 2,011,000 3.44%
Clerk / Register of Deeds13,886,370 2.11%13,290,370 596,000 4.48%
County Executive14,382,156 2.18%12,080,756 2,301,400 19.05%
District Court22,740,230 3.45%21,538,230 1,202,000 5.58%
Economic Development15,682,610 2.38%15,320,166 362,444 2.37%
Emergency Managagement & Homeland Security3,335,477 0.51%3,433,377 -97,900 -2.85%
Facilities Management8,767,853 1.33%8,264,953 502,900 6.08%
Health & Human Services59,724,515 9.07%48,767,815 10,956,700 22.47%
Human Resources7,317,554 1.11%6,850,154 467,400 6.82%
Management & Budget30,120,954 4.57%28,508,854 1,612,100 5.65%
Non Departmental63,156,020 9.59%73,824,730 -10,668,710 -14.45%
Probate Court9,971,184 1.51%9,250,684 720,500 7.79%
Prosecuting Attorney32,065,488 4.87%28,112,013 3,953,474 14.06%
Public Communications5,393,625 0.82%4,997,925 395,700 7.92%
Public Services51,953,423 7.89%50,704,023 1,249,400 2.46%
Sheriff's Office232,072,509 35.23%226,095,169 5,977,340 2.64%
Treasurer10,700,276 1.62%10,666,476 33,800 0.32%
Water Resources Commissioner9,271,408 1.41%9,271,408 0 0.00%
Total 658,649,997 100.00%636,958,049 21,691,948 3.41%
Fiscal Services Analysis
Figure 2 displays total budgeted expenditures by Department, Court, Commission, or Office within the General Fund / General
Purpose budget. Sheriff makes up 35.23% of all budgeted county expenditures, followed by Non-Departmental at 9.59%, Circuit
Court at 9.17%, Health & Human Services at 9.07%, and Public Services at 7.89%. These five areas account for 70.95% of total
budgeted expenditures in General Fund / General Purpose.
Table 2 displays the amended budget, forecast, and variance as of Q2 by Department, Court, Commission, or Office. Overall
favorability is attributed to $19,514,174 in Personnel across all general fund departments. The top contributors to this personnel
favorability are Health and Human Services $4.3M, Prosecuting Attorney $3.7M, Circuit Court $3M, Management and Budget
$1.9M, Public Services $1.5M, County Executive $1.2M, and District Court $1.2M attributed to vacancies and turnover within the
departments.002
'OAKIAND~
COUNTY MICHIGAN
• • \
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• ------..__
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• • • • • • • • L
MISCELLANEOUS RESOLUTION #26XXX
BY: Commissioner Gwen Markham, Chairperson, Finance Committee
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2026
SECOND QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS
To the Oakland County Board of Commissioners
Chairperson, members of the public:
WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of
Government, provides for adjustments to the adopted budget; and
WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes
budget amendments for variances between the budgeted revenue and actual revenue, and Section 23,
which authorizes budget amendments for variances between estimated revenue and projected
expenditures, amendments are required; and
WHEREAS the Fiscal Year (FY) 2026 Second Quarter Financial Forecast Report has identified several
variances and budget amendments are recommended as detailed in the attached Schedule A budget
amendment; and
WHEREAS Animal Control and Pet Adoption Center received donations for the period of January 2026
through March 2026 totaling $22,461.90 and
WHEREAS Children’s Village Division received donations for the period of January 2026 through March
2026 totaling $4,912.27 of which $275 were cash donations; and
WHEREAS Health and Humans Services has requested write-offs totaling $151,643.14 for the period of
January 2026 through March 2026 for uncollectible transactions; and
WHEREAS Sheriff’s has requested write-offs totaling $35.00 for the period of January 2026 through March
2026 for uncollectible transactions; and
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2026
Second Quarter Financial Report.
BE IT FURT HER RESOLVED that the donations be recognized in the Animal Control and Pet Adoption
Center and Children’s Village Division.
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by the Department of
Management and Budget and detailed in the attached schedules, are authorized to be written off.
BE IT FURTHER RESOLVED that the FY 2026 – FY 2028 Budgets are amended pursuant to Schedule A
budget amendments.
003
R/E Fund Name Division Name
Fund #
Cost Center (CCN) #
Account # Program # Grant ID Region
Fund
Affiliate
Ledger
Account
Account Title
FY 2026 FY 2027 FY 2028
E General Fund Non Departmental Transfers FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency
E General Fund Emergency Management Division FND10100 CCN1110101 SC731626 PRG115090 730000 Rent
Total Expenditures
R FMO Fund Building Safety Division FND63100 CCN1110102 RC665882 PRG145100 665882 Planned Use of Fund Balance
Total Expenditures
E FMO Fund Building Safety Division FND63100 CCN1110102 SC760160 PRG145000 760000 Furniture & Fixtures
Total Expenditures 6,000 - -
E County Improvement Projects Capital Planning and Design FND42120 CCN1040901 SC788001 PRG148040 BFA10100 788001 Transfers Out
E County Improvement Projects Capital Planning and Design FND42120 CCN1040901 SC731455 PRG148040 730000 County Provided Services
Total Expenditures
R General Fund Capital Planning and Design FND10100 CCN1040901 RC695500 PRG148040 BFA42120 695500 Transfers In
R General Fund Capital Planning and Design FND10100 CCN1040901 RC631869 PRG148040 630000 Reimb Salaries
Total Revenues - - -
R Facilities Maintenance & Operations FMO External Administration FND63100 CCN1040702
R Facilities Maintenance & Operations FMO Administration FND63100 CCN1040701 RC665882 PRG140010 665882 Planned Use of Fund Balance
Total Revenues
R Information Technology IT Administration FND63600 CCN1080101 RC631372 PRG152000 630000 OC Depts Operations
R Information Technology IT Administration FND63600 CCN1080101 RC665882 PRG152000 665882 Planned Use of Fund Balance
Total Revenues
E Information Technology IT Application Services FND63600 CCN1080201 SC730373 PRG152010
E Information Technology IT Administration FND63600 CCN1080101 SC788001 PRG152000 BFA10100 788001 Transfers Out
Total Expenditures
R General Fund Non Departmental Operations FND10100 CCN9010101 RC695500 PRG196030 BFA63600 695500 Transfers In
Total Revenues
E General Fund Non Departmental Transfers FND10100 CCN9090101 SC760180 PRG196030 760000 Technology Projects-One Time
E General Fund Non Departmental Transfers FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency
E General Fund Facilities Planning and Engineering FND10100 CCN1040801 SC774636 PRG140020 770000 Info Tech Operations
Total Expenditures
R Delinquent Tax Revolving Treasurer FND51600 CCN7010110 RC665882 PRG186050 665882 Planned Use Fund Balance (12,829) - -
R Delinquent Tax Revolving Treasurer FND51600 CCN7010110 RC670100 PRG186050 670000 Budget Use Only (4,144) - -
Total Revenues (16,973) - -
E Delinquent Tax Revolving Treasurer FND51600 CCN7010110 SC796500 PRG186050 796500 Budget Equity Adjustments (16,973) - -
Total Expenditures (16,973) - -
R Delinquent P. Property Treasurer FND51800 CCN7010110 RC670100 PRG186060 670000 Budget Use Only (6,598) - -
R Delinquent P. Property Treasurer FND51800 CCN7010110 RC665882 PRG186060 665882 Planned Use of Balance 6,598 - -
Total Expenditures - - -
E
E
Total Expenditures - - -
Oakland County, Michigan
FY 2026 Second Quarter Financial Forecast and Budget Amendments
Budget Corrections
Acquisition (SCADA) system (Res. #20007), resulting in a prorated reduction of revenue for FY 2026 ($9,2250). The out years of FY 2027 and FY2028 will be amended with the FY 2027 - FY2029 budget development process; and
004
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 # Account # Program # Grant ID Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E
E
- - -
R Opioid Settlement Fund Health Administration FND21280 CCN9010101 RC665882 PRG132320 665882 Planned Use of Balance 27,621 23,553 23,553
Total Revenues 27,621 23,553 23,553
E Opioid Settlement Fund Health Administration FND21280 CCN9010101 SC788001 PRG132320 BFA10100 788001 Transfers Out (27,621) (23,553) (23,553)
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC702010 PRG133000 702000 Salaries Regular 23,500 21,524 21,524
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722790 PRG133000 722000 Workers Compensation (188) (230) (230)
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722770 PRG133000 722000 Group Life 73 71 71
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722810 PRG133000 722000 Retirement 3,478 3,278 3,278
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722820 PRG133000 722000 Hospitalization (1,495) (3,121) (3,121)
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722760 PRG133000 722000 Social Security 1,798 1,646 1,646
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722750 PRG133000 722000 Dental (36) (75) (75)
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722780 PRG133000 722000 Disability 473 446 446
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722800 PRG133000 722000 Unemployment 21 21 21
E Opioid Settlement Fund Health Administration FND21280 CCN1060101 SC722850 PRG133000 722000 Optical (3) (7) (7)
R General Fund Health Administration FND10100 CCN1060101 RC695500 PRG133000 BFA21280 695500 Transfers In (27,621) (23,553) (23,553)
R General Fund Health Administration FND10100 CCN9010101 RC665882 PRG132320 665882 Planned Use of Fund Balance 122,813 - -
Total Revenues 95,192 (23,553) (23,553)
E General Fund Health Administration FND10100 CCN1060101 SC702010 PRG133000 702000 Salaries Regular (23,500) (21,524) (21,524)
E General Fund Health Administration FND10100 CCN1060101 SC722790 PRG133000 722000 Workers Compensation 188 230 230
E General Fund Health Administration FND10100 CCN1060101 SC722770 PRG133000 722000 Group Life (73) (71) (71)
E General Fund Health Administration FND10100 CCN1060101 SC722810 PRG133000 722000 Retirement (3,478) (3,278) (3,278)
E General Fund Health Administration FND10100 CCN1060101 SC722820 PRG133000 722000 Hospitalization 1,495 3,121 3,121
E General Fund Health Administration FND10100 CCN1060101 SC722760 PRG133000 722000 Social Security (1,798) (1,646) (1,646)
E General Fund Health Administration FND10100 CCN1060101 SC722750 PRG133000 722000 Dental 36 75 75
E General Fund Health Administration FND10100 CCN1060101 SC722780 PRG133000 722000 Disability (473) (446) (446)
E General Fund Health Administration FND10100 CCN1060101 SC722800 PRG133000 722000 Unemployment (21) (21) (21)
E General Fund Health Administration FND10100 CCN1060101 SC722850 PRG133000 722000 Optical 3 7 7
E General Fund Health Administration FND10100 CCN1060101 SC760159 PRG133000 760000 Medical Equipment 43,050 - -
E General Fund Health Administration FND10100 CCN1060101 SC760140 PRG133000 760000 Computer Software 79,763 - -
E General Fund Health FND10100 CCN9010101 SC730359 PRG196030 730000 Contingency (308,189) (308,189) (308,189)
E General Fund Health FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency 308,189 308,189 308,189
Total Expenditures - - -
R
Total Revenues 21,320 21,320 21,320
E
E
Total Expenditures 21,320 21,320 21,320
E
E
E
E
E
E
E
E
E
E
E
E
E
005
I I
I I I I
R/E Fund Name Division Name
Fund # Account # Program # Grant ID Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
Total Expenditures - - -
R Human Services Grants Health FND11007 CCN1060212 RC615571 PRG133120 GRN-1004813 615000 State Operating Grants - 495,163 495,163
Total Revenues - 495,163 495,163
E Human Services Grants Health FND11007 CCN1060212 SC750294 PRG133120 GRN-1004813 750000 Material and Supplies - 85,163 85,163
E Human Services Grants Health FND11007 CCN1060212 SC760157 PRG133120 GRN-1004813 760000 Equipment - 170,000 170,000
E Human Services Grants Health FND11007 CCN1060212 SC730646 PRG133120 GRN-1004813 730000 Equipment Maintenance - 240,000 240,000
Total Expenditures - 495,163 495,163
R
R
R
R
R
- 674,418 674,418
E
674,418 674,418
R Housing & Comm Dev NHD FND11006 CCN1060701 RC610313 PRG172130 GRN-1004804 610000 Federal Operating Grants - 500,000 500,000
Total Revenues - 500,000 500,000
E Housing & Comm Dev NHD FND11006 CCN1060701 SC730373 PRG172130 GRN-1004804 730000 Contracted Services - 426,147 426,147
E Housing & Comm Dev NHD FND11006 CCN1060701 SC702010 PRG172130 GRN-1004804 702000 Salaries Regualr - 19,460 19,460
E Housing & Comm Dev NHD FND11006 CCN1060701 SC722740 PRG172130 GRN-1004804 722000 Fringe Benefits - 12,805 12,805
E Housing & Comm Dev NHD FND11006 CCN1060701 SC731346 PRG172130 GRN-1004804 730000 Personal Mileage - 1,400 1,400
E Housing & Comm Dev NHD FND11006 CCN1060701 SC750399 PRG172130 GRN-1004804 750000 Office Supplies - 6,200 6,200
E Housing & Comm Dev NHD FND11006 CCN1060701 SC731388 PRG172130 GRN-1004804 730000 Printing - 2,000 2,000
E Housing & Comm Dev NHD FND11006 CCN1060701 SC750448 PRG172130 GRN-1004804 750000 Postage - 200 200
E Housing & Comm Dev NHD FND11006 CCN1060701 SC778675 PRG172130 GRN-1004804 770000 Telephone Communications - 3,910 3,910
E Housing & Comm Dev NHD FND11006 CCN1060701 SC732011 PRG172130 GRN-1004804 730000 Transportation Service - 3,050 3,050
E Housing & Comm Dev NHD FND11006 CCN1060701 SC731617 PRG172130 GRN-1004804 730000 Relocation Service - 12,500 12,500
E Housing & Comm Dev NHD FND11006 CCN1060701 SC730982 PRG172130 GRN-1004804 730000 Interpreter Fees - 1,000 1,000
E Housing & Comm Dev NHD FND11006 CCN1060701 SC732018 PRG172130 GRN-1004804 730000 Travel & Conference - 2,000 2,000
E Housing & Comm Dev NHD FND11006 CCN1060701 SC750245 PRG172130 GRN-1004804 750000 Incentives - 5,000 5,000
E Housing & Comm Dev NHD FND11006 CCN1060701 SC774677 PRG172130 GRN-1004804 770000 Insurance Fund - 2,300 2,300
E Housing & Comm Dev NHD FND11006 CCN1060701 SC730926 PRG172130 GRN-1004804 730000 Indirect Costs - 2,028 2,028
Total Expenditures - 500,000 500,000
R General Fund Non Departmental Operations FND10100 CCN9010101 RC665567
Total Revenues
E General Fund Benefits Administration FND10100 CCN1050510 SC731818 PRG183200 730000 Special Event Program
Total Expenditures
R
Total Revenues (7,528) (11,199) (11,536)
E
E
Total Expenditures (7,528) (11,199) (11,536)
R
Total Revenues 7,528 11,199 11,536
E
E
Total Expenditures 7,528 11,199 11,536
006
I I I I I I I I I I
I I I I
R/E Fund Name Division Name
Fund # Account # Program # Grant ID Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
R Motor Pool Fund Support Services FND66100 CCN1040210 RC631071 PRG184010 630000 Leased Equipment - (26,078) (26,078)
R Motor Pool Fund Support Services FND66100 CCN1040210 RC631071 PRG184010 630000 Leased Equipment - 26,078 26,078
R Motor Pool Fund Support Services FND66100 CCN1040210 RC631071 PRG184010 630000 Leased Equipment 23,078 23,078 23,078
R Motor Pool Fund Support Services FND66100 CCN1040210 RC630833 PRG184010 630000 Gas Oil Grease Changes 4,973 4,973 4,973
R Motor Pool Fund Support Services FND66100 CCN1040210 RC665882 PRG184010 665882 Planned Use of Balance (4,745) (4,745) (4,745)
Total Revenue
E Motor Pool Fund Support Services FND66100 CCN1040210 SC750210 PRG184010 750000 Gasoline Charges
E Motor Pool Fund Support Services FND66100 CCN1040210 SC760188 PRG184010 761000 Depreciation Vehicles 18,333 18,333 18,333
Total Expenses 23,306 23,306 23,306
E General Fund Fiscal Services FND10100 CCN1020601 SC731458 PRG182020 730000 Professional Services (300,000) (300,000) (300,000)
E General Fund Fiscal Services FND10100 CCN1020601 SC731458 PRG182080 730000 Professional Services 300,000 300,000 300,000
Total Expenditures - - -
R Motor Pool Support Services Lease Vehicles FND66100 CCN1040210 RC665882 PRG184010 665882 Planned Use of Balance 330,700 - -
Total Revenues 330,700 - -
E Motor Pool Support Services Lease Vehicles FND66100 CCN1040210 SC730926 PRG184010 730000 Indirect Costs 330,700 - -
Total Expenditures 330,700 - -
E General Fund Medical Examiner FND10100 CCN1070601 SC760157 PRG132030 760000 Equipment 2,400 3,500 -
E General Fund Medical Examiner FND10100 CCN1070601 SC750154 PRG132030 750000 Expendable Equipment 16,800 5,800 9,300
E General Fund Medical Examiner FND10100 CCN1070601 SC730646 PRG132030 730000 Equipment Maintenance 22,000 22,000 22,000
E General Fund Non-Departmental FND10100 CCN9090101 SC730359 PRG196030 730000 Contingency (41,200) (31,300) (31,300)
Total Expenditures - - -
E
E
- - -
E General Fund Economic Development FND10100 CCN1090101 SC731885 PRG171130 730000 Supportive Services (1,300,000) - -
E
- - -
E General Fund Medical Examiner FND10100 CCN1070601 SC722790 PRG132030 702000 Social Security (62,534) (76,979) (94,761)
E General Fund Non-Departmental FND10100 CCN1070601 SC712400 PRG132030 702000 Holiday Overtime 62,534 76,979 94,761
Total Expenditures - - -
007
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account
Account Title
FY 2026 FY 2027 FY 2028
E Judicial Grants District Court Div I (Novi)FND11012 CCN3020205 SC730373 PRG121050 GRN-1004807 730000 Contracted Services
E Judicial Grants District Court Div I (Novi)FND11012 CCN3020205 SC750245 PRG121050 GRN-1004807 750000 Incentives
E Judicial Grants District Court Div I (Novi)FND11012 CCN3020205 SC750399 PRG121050 GRN-1004807 750000 Office Supplies
Total Expenditures - - -
E Judicial Grants District Court Div I (Novi)FND11012 CCN3020205 SC730373 PRG121050 GRN-1004807 730000 Contracted Services
E Judicial Grants District Court Div I (Novi)FND11012 CCN3020205 SC750399 PRG121050 GRN-1004807 750000 Office Supplies
Total Expenditures - - -
R Land Bank Treasurer FND10280 CCN7010101 RC610313 PRG186150 GRN-1004831 610000 Federal Operating Grants 415,000 - -
Total Revenue 415,000 - -
E Land Bank Treasurer FND10280 CCN7010101 SC730373 PRG186150 GRN-1004831 730000 Contracted Services 415,000 - -
Total Expenditures 415,000 - -
R Land Bank Treasurer FND10280 CCN7010101 RC631253 PRG186150 GRN-1004832 630000 Miscellaneous Revenue 116,126 116,126 -
Total Revenue 116,126 116,126 -
E Land Bank Treasurer FND10280 CCN7010101 SC730373 PRG186150 GRN-1004832 730000 Contracted Services 116,126 116,126 -
Total Expenditures 116,126 116,126 -
R
5,000 5,000 5,000
E
E
5,000 5,000 5,000
E General Fund Health FND10100 CCN1060241 SC788001 PRG133350 BFA11007 788001 Transfers Out (16,380) - -
E General Fund Health FND10100 CCN1060241 SC788001 PRG133350 BFA10101 788001 Transfers Out 16,380 - -
Total Expenditures - - -
R Human Services Grants Health FND11007 CCN1060261 RC695500 PRG134795 GRN-1004783 BFA10100 695500 Transfers In (16,380) - -
R Human Services Grants Health FND10101 CCN1060261 RC695500 PRG134795 GRN-1004783 BFA10100 695500 Transfers In 16,380 - -
Total Revenues - - -
E Human Services Grants Health FND11007 CCN1060261 SC702010 PRG134795 GRN-1004783 702000 Salaries (5,279) - -
E Human Services Grants Health FND11007 CCN1060261 SC722740 PRG134795 GRN-1004783 722000 Fringe Benefit Adjustments (2,778) - -
E Human Services Grants Health FND11007 CCN1060261 SC731346 PRG134795 GRN-1004783 730000 Personel Mileage (519) - -
E Human Services Grants Health FND11007 CCN1060261 SC778675 PRG134795 GRN-1004783 770000 Telephone Communications (1,100) - -
E Human Services Grants Health FND11007 CCN1060261 SC774636 PRG134795 GRN-1004783 770000 Info Tech Operations (6,704) - -
E Human Services Grants Health FND10101 CCN1060261 SC702010 PRG134795 GRN-1004783 702000 Salaries 5,279 - -
E Human Services Grants Health FND10101 CCN1060261 SC722740 PRG134795 GRN-1004783 722000 Fringe Benefit Adjustments 2,778 - -
E Human Services Grants Health FND10101 CCN1060261 SC731346 PRG134795 GRN-1004783 730000 Personel Mileage 519 - -
E Human Services Grants Health FND10101 CCN1060261 SC778675 PRG134795 GRN-1004783 770000 Telephone Communications 1,100 - -
E Human Services Grants Health FND10101 CCN1060261 SC774636 PRG134795 GRN-1004783 770000 Info Tech Operations 6,704 - -
Total Expenditures - - -
R
Total Revenues 37,500 37,500 37,500
E
E
E
Total Expenditures 37,500 37,500 37,500
R
Total Revenues 88,500 88,500 88,500
Oakland County, Michigan
FY 2026 Second Quarter Financial Forecast and Budget Amendments
Grants
pandemic and to bolster their sense of social and emotional wellbeing.
008
I I I I I
I I
I I I I
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
Total Expenditures 88,500 88,500 88,500
R
Total Revenues 260,000 260,000 260,000
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
Total Expenditures 260,000 260,000 260,000
E
E
E
E
Total Expenditures - - -
R
R
Total Revenues 1,185 1,185 1,185
E
E
E
E
E
E
E
E
E
Total Expenditures 1,185 1,185 1,185
E
009
I I I I I I I I I I I I I
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E Human Services Health FND10100 CCN1060201 SC722740 PRG133150 722000 Fringe Benefits (1,187) (1,187) (1,187)
E
Total Expenditures - - -
R
R
Total Revenues 132,282 132,282 132,282
E
E
E
E
E
E
E
E
Total Expenditures 132,282 132,282 132,282
R
Total Revenues 2,000 2,000 2,000
E
E
E
E
E
Total Expenditures 2,000 2,000 2,000
E Law Enforcement Grants Sheriff's Office - Inv. & Forensic Svcs FND11005 CCN4030901 SC712020 PRG116270 GRN-1004694 702000 Overtime (428,586) (428,586) (428,586)
E Law Enforcement Grants Sheriff's Office - Inv. & Forensic Svcs FND11005 CCN4030901 SC722900 PRG116270 GRN-1004694 722000 Fringe Benefit Adjustments (219,685) (219,685) (219,685)
E Law Enforcement Grants Sheriff's Office - Inv. & Forensic Svcs FND11005 CCN4030901 SC712020 PRG116270 GRN-1004694 702000 Overtime 219,685 219,685 219,685
E Law Enforcement Grants Sheriff's Office - Inv. & Forensic Svcs FND11005 CCN4030901 SC722900 PRG116270 GRN-1004694 722000 Fringe Benefit Adjustments 428,586 428,586 428,586
Total Expenditures - - -
R
Total Revenues 31,191 1,021,191 1,021,191
E
E
Total Expenditures 31,191 1,021,191 1,021,191
R Law Enforcement Grants Sheriff Emergency Response and Prep.FND11005 CCN4030501 RC615571 PRG110110 GRN-1004613 615000 State Operating Grants (187,212)
R Law Enforcement Grants Sheriff Emergency Response and Prep.FND11005 CCN4030501 RC615571 PRG110110 GRN-1004613 615000 State Operating Grants 175,212
R Law Enforcement Grants Prosecuting Attorney Administration FND11005 CCN4010101 RC615571 PRG122090 GRN-1004839 615000 State Operating Grants 12,000
Total Revenues - - -
E Law Enforcement Grants Sheriff Emergency Response and Prep.FND11005 CCN4030501 SC731304 PRG110110 GRN-1004613 730000 Officers Training (187,212)
E Law Enforcement Grants Sheriff Emergency Response and Prep.FND11005 CCN4030501 SC731304 PRG110110 GRN-1004613 730000 Officers Training 175,212
E Law Enforcement Grants Prosecuting Attorney Administration FND11005 CCN4010101 SC731304 PRG122090 GRN-1004839 730000 Officers Training 12,000
Total Expenditures - - -
WHEREAS, a Q2 budget amendment #1 is recommended for Fiscal Years 2026 to rectify a budgetary error within the Sheriff's Patrol Services division, specifically concerning the Revenue and Expenditure Category. This amendment proposes reallocating $12,000 to the Prosecuting Attorney's Office, sourced from the
unspent balance of funds derived from the Grant Acceptance from the Michigan Commission on Law Enforcement Standards for the 2025 Continuing Professional Education Program, Resolution #2025-4866. Additionally, the grant period is extended in Workday from December 31, 2025, to December 31, 2026 and
to Communications. The amendment is less than fifteen percent (15%) and increases the total award from $990,000 to $1,021,191. This amendment will also establish the budgets for FY2027 and FY2028; and
$219,685 is to be allocated from the Fringe Benefits adjustment budget to Overtime, in accordance with the stipulations outlined in Resolution #2025-5793, concerning the Grant Acceptance from the Department of State Police Automobile Theft Prevention Authority for the FY 2026 Automobile Theft Prevention Authority
Grant Award, as recommended by the Sheriff's Office; and
010
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 # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account
Account Title
FY 2026 FY 2027 FY 2028
R Child Care Fund Non Departmental FND20293 CCN9010101 RC615359 PRG113325 615000 (22,016) - -
R Child Care Fund Non Departmental FND20293 CCN9010101 RC615359 PRG112700 615000
R Child Care Fund Non Departmental FND20293 CCN9090101 RC695500 PRG112700 BFA10100 695500
(44,032) - -
E Child Care Fund Family Division FND20293 CCN3010402 SC702010 PRG121200 702000 Salaries Regular (30,000) - -
E Child Care Fund Family Division FND20293 CCN3010402 SC722900 PRG121200 722000 Fringe Benefit Adjustment (14,032) - -
(44,032) - -
E General Fund Non Departmental FND10100 CCN9010101 SC788001 PRG112700 BFA20293 788001
E General Fund Non Departmental FND10100 CCN9090101 SC740072 PRG196030 740000 Contingency 11,008 - -
- - -
E
E
- - -
E
E
- - -
E
E
E
E
E
E
E
E
E
E General Fund Economic Development FND10100 CCN1090109 SC731818 PRG171000 730000 Special Event Program (160,000) (160,000) (160,000)
E General Fund Economic Development FND10100 CCN1090109 SC731818 PRG171041 730000 Special Event Program 40,000 40,000 40,000
E General Fund Economic Development FND10100 CCN1090109 SC731818 PRG171042 730000 Special Event Program 20,000 20,000 20,000
E General Fund Economic Development FND10100 CCN1090109 SC731818 PRG171043 730000 Special Event Program 50,000 50,000 50,000
E General Fund Economic Development FND10100 CCN1090109 SC731818 PRG171044 730000 Special Event Program 50,000 50,000 50,000
Total Expenditures - - -
E
E
E
E
E
E
E
E
E
E
E
E
E
Oakland County, Michigan
FY 2026 Second Quarter Financial Forecast and Budget Amendments
Net Neutral
and Family Caseworker II; and
011
I I
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E General Fund Health FND10100 CCN1060101 SC722780 PRG133170 722000 Hospitalization (23,316) - -
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
012
I I I I I I I I I I I I I
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E General Fund Health FND10100 CCN1060201 SC722780 PRG134420 722000 Hospitalization (25,872) - -
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
013
I I I I I I I I I I I I I
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E General Fund Health FND10100 CCN1060220 SC722850 PRG134000 722000 Optical 48 - -
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
014
I I I I I I I I I I I I I
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E General Fund Health FND10100 CCN1060240 SC722790 PRG134420 722000 Social Security 5,340 - -
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
E
Total Expenditures 53,440 53,440 53,440
E
E
Total Expenditures - - -
E Fringe Benefit Employee Engagement FND67800 CCN1050510 SC770631 PRG183200 ----770000 Bldg Space Cost Allocation 3,933 --
E Fringe Benefit Employee Engagement FND67800 CCN1050510 SC770631 PRG183190 ----770000 Bldg Space Cost Allocation (3,933) --
E FND10100 CCN4030901 SC750280 PRG116240 750000 Laboratory Supplies (110,000) (110,000) (110,000)
E FND10100 CCN4030901 SC730373 PRG116240 730000 Contracted Services 20,000 20,000 20,000
E FND10100 CCN4030901 SC730646 PRG116240 730000 Equipment Maintenance 90,000 90,000 90,000
- - -
E General Fund Planning and Local Business Development FND10100 CCN1090201 SC731458 PRG172100 730000 Professional Services 627,349 - -
E General Fund Planning and Local Business Development FND10100 CCN1090201 SC731818 PRG171000 730000 Special Event Program 45,801 - -
E General Fund Planning and Local Business Development FND10100 CCN1090201 SC731818 PRG171000 730000 Special Event Program 125,000 - -
E General Fund Planning and Local Business Development FND10100 CCN1090201 SC730072 PRG171000 730000 Advertising 205,000 - -
E
015
R/E Fund Name Division Name
Fund # Cost Center Account # Program # Region
Fund
Affiliate
Ledger
Account FY 2026 FY 2027 FY 2028
E
E
E
E
E
E
E
016
I I
R/E Fund Name Division Name
Fund #
Cost Center (CCN) #
Account # Program # Region
Fund
Affiliate
Ledger
Account
Account Title
FY 2026 FY 2027 FY 2028
R Law Enforcement Enhance State Inv. & Forensic Svcs FND21341 CCN4030901 RC665882 PRG110090 665882 Planned Use of Balance 5,714 - -
Total Revenue 5,714 - -
E Law Enforcement Enhance State Inv. & Forensic Svcs FND21341 CCN4030901 SC788001 PRG110090 BFA10100 788001 Transfers Out - General Fund 5,714 - -
Total Expenditures 5,714 - -
R Dispatch Training Emergency Comm Ops FND21396 CCN4030701 RC665882 PRG112630 665882 Planned Use of Balance 27,640 - -
Total Revenue 27,640 - -
E Dispatch Training Emergency Comm Ops FND21396 CCN4030701 SC788001 PRG112630 BFA10100 788001 Transfers Out - General Fund 27,640 - -
Total Expenditures 27,640 - -
R Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 RC665882 PRG112620 665882 Planned Use of Balance 15,998 - -
Total Revenue 15,998 - -
E Sheriff Booking Fee Training Corrective Services FND21397 CCN4030301 SC788001 PRG112620 BFA10100 788001 Transfers Out - General Fund 15,998 - -
Total Expenditures 15,998 - -
R General Fund Inv. & Forensic Svcs FND10100 CCN4030901 RC695500 PRG110090 BFA21341 695500 5,714 - -
R General Fund Emergency Comm Ops FND10100 CCN4030701 RC695500 PRG116230 BFA21396 695500 Transfers In - Sheriff Dispatch Training 27,640 - -
R General Fund Corrective Services FND10100 CCN4030301 RC695500 PRG112620 BFA21397 695500 Transfers In - Sheriff Booking Fee Training 15,998 - -
Total Revenue 49,352 - -
E General Fund Non-Departmental FND10100 CCN9010101 SC730359 PRG196030 730000 Contingency 5,714 - -
E General Fund Emergency Comm Ops FND10100 CCN4030701 SC731304 PRG116230 730000 Officers Training (Dispatch)27,640 - -
E General Fund Corrective Services FND10100 CCN4030301 SC731304 PRG112620 730000 Officers Training (Corrections)15,998 - -
Total Expenditures 49,352 - -
R General Fund Patrol Services FND10100 CCN4030601 RC650301 PRG116200 650000 Donations 500
Total Revenue 500 - -
E General Fund Patrol Services FND10100 CCN4030601 SC750070 PRG116200 750000 Deputy Supplies 500
Total Expenditures 500 - -
Oakland County, Michigan
FY 2026 Second Quarter Financial Forecast and Budget Amendments
Subsequent Quarterly Forecast
017
I I I I I I I I I I I I I
R/E Fund Name Division Name
Fund #
Cost Center (CCN) #
Account # Program # Region
Fund
Affiliate
Ledger
Account
Account Title
FY 2026 FY 2027 FY 2028
E General Fund Non Departmental FND10100 CCN9090101
E General Fund 52-1 District Court FND10100 CCN3020201
E General Fund 52-1 District Court FND10100 CCN3020205
Total Expenditures - - -
Oakland County, Michigan
FY 2026 Second Quarter Financial Forecast and Budget Amendments
Temporary Business Continuity Positions (TBCP)
018
I I
COUNTY OF OAKLAND
FY 2026 SECOND QUARTER REPORT - GENERAL FUND
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
FY 2026 BUDGET AMOUNT
ADOPTED AS FY2026 FAVORABLE/
BUDGET AMENDED FORECAST (UNFAVORABLE)PERCENT
REVENUES
GENERAL FUND
Taxes 334,956,662.18$ 334,956,662.18$ 335,503,462.18$ 546,800.00 0.16%
Federal Grants 1,642,656.00 2,415,289.00 2,397,689.00 (17,600.00) -0.73%
State Grants 27,861,800.00 29,099,772.00 29,010,772.00 (89,000.00) -0.31%
Other Intergovernmental Revenue 59,526,520.00 59,526,520.00 59,528,020.00 1,500.00 0.00%
Charges for Services 141,217,901.00 142,408,508.00 142,168,608.00 (239,900.00) -0.17%
Indirect Cost Recovery 11,365,000.00 11,365,000.00 13,600,000.00 2,235,000.00 19.67%
Contributions 0.00 500.00 91,000.00 90,500.00
Investment Income 15,603,800.00 15,603,800.00 15,803,800.00 200,000.00 1.28%
Other Revenues 39,751.00 2,960.00 995,260.00 992,300.00 33523.65%
Transfers In 29,148,219.00 31,770,663.00 31,770,663.00 - 0.00%
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE 621,362,309.18$ 627,149,674.18$ 630,869,274.18$ 3,719,600.00$ 0.59%
PLANNED USE OF FUND BALANCE 6,121,869.00$ 31,500,323.00$ 31,500,323.00$ -
TOTAL GF/GP FUNDS 627,484,178.18$ 658,649,997.18$ 662,369,597.18$ 3,719,600.00$ 0.56%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court 58,982,580.81$ 60,401,296.81$ 58,390,296.81 2,011,000.00$ 3.33%
52nd District Court 22,504,080.08 22,740,230.08 21,538,230.08 1,202,000.00 5.29%
Probate Court 9,824,374.29 9,971,184.29 9,250,684.29 720,500.00 7.23%
TOTAL ADMIN. OF JUSTICE 91,311,035.18$ 93,112,711.18$ 89,179,211.18$ 3,933,500.00$ 4.22%
LAW ENFORCEMENT
Prosecuting Attorney 31,577,061.53 32,065,487.53 28,112,013.23 3,953,474.30 12.33%
Sheriff 224,861,882.29 232,072,509.29 226,095,169.29 5,977,340.00 2.58%
TOTAL LAW ENFORCEMENT 256,438,943.82$ 264,137,996.82$ 254,207,182.52$ 9,930,814.30$ 3.76%
GENERAL GOVERNMENT
Clerk/Register of Deeds 13,496,029.05 13,886,370.05 13,290,370.05 596,000.00 4.29%
Treasurer 9,806,144.48 10,700,276.48 10,666,476.48 33,800.00 0.32%
Board of Commissioners 6,748,366.99 7,707,048.99 7,590,648.99 116,400.00 1.51%
Water Resources Commissioner 9,011,597.09 9,271,408.09 9,271,408.09 - 0.00%
TOTAL GENERAL GOVERNMENT 39,062,137.61$ 41,565,103.61$ 40,818,903.61$ 746,200.00$ 1.80%
COUNTY EXECUTIVE
County Executive Admn.$13,787,067.63 $14,382,155.63 $12,080,755.63 2,301,400.00 16.00%
Management and Budget 29,169,898.63 30,120,953.63 28,508,853.63 1,612,100.00 5.35%
Facilities Management 7,629,123.23 8,767,853.23 8,264,953.23 502,900.00 5.74%
Human Resources 6,927,275.58 7,317,553.58 6,850,153.58 467,400.00 6.39%
Health and Human Services 56,459,411.54 59,724,514.54 48,767,814.54 10,956,700.00 18.35%
Public Services 50,992,092.32 51,953,423.32 50,704,023.32 1,249,400.00 2.40%
Economic Development 13,115,046.20 15,682,610.20 15,320,166.20 362,444.00 2.31%
Emergency Management & Homeland Security 3,123,128.23 3,335,477.23 3,433,377.23 (97,900.00) -2.94%
Public Communication 5,300,629.80 5,393,624.80 4,997,924.80 395,700.00 7.34%
TOTAL COUNTY EXECUTIVE 186,503,673.16$ 196,678,166.16$ 178,928,022.16$ 17,750,144.00$ 9.02%
TOTAL DEPARTMENTS 573,315,789.77$ 595,493,977.77$ 563,133,319.47$ 32,360,658.30$ 5.43%
Non-Departmental 54,168,388.61$ 63,156,019.61$ 73,824,729.54 (10,668,709.93)
TOTAL GOVERNMENTAL EXPENDITURES 627,484,178.38$ 658,649,997.38$ 636,958,049.01$ 21,691,948.37$ 3.29%
General Fund/General Purpose
Favorable/(Unfavorable) - Budget Perspective 25,411,548.37$ 25,411,548.37$
GAAP Required Adjustment (eliminating use of fund balance revenue)(31,500,323.00)$ (31,500,323.00)$
Focasted Impact on Fund Balance (Includes Encumbrances)(6,088,774.63)$
019
AMOUNT
ADOPTED AMENDED FY 2026 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
TAXES (601000-601999)
Property Taxes - July Tax Levy 332,036,662.18$ 332,036,662.18$ 332,036,662.18 -$ 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 2,100,000.00 2,100,000.00 2,646,800.00 546,800.00 26.04%Fav. Due to receipt of county's share of FY 2025 Marijuana Tax
Treasurer Payment in Lieu of Taxes 600,000.00 600,000.00 600,000.00 - 0.00%At budget.
Trailer Tax 95,000.00 95,000.00 95,000.00 - 0.00%At budget
Total Taxes 334,956,662.18$ 334,956,662.18$ 335,503,462.18$ 546,800.00$ 0.16%
FEDERAL GRANTS (610000-610999)
Sheriff - Sheriff's Office -$ -$ -$ -$ 0.00%
Sheriff - Emergency Response and Prep - - - - 0.00%
Sheriff - Patrol - 201,070.00 201,070.00 - 0.00%At budget.
Sheriff - Investigative/Forensic Services 111,592.00 155,073.00 155,073.00 - 0.00%At budget.
Prosecuting Attorney 300,000.00 300,000.00 300,000.00 - 0.00%At budget.
Treasurer - 415,000.00 415,000.00 - 0.00%At budget.
County Executive - Office of Sustainability - 434,190.00 434,190.00 - 0.00%At budget GRN-1004816 - Reimbursement payments as grant progresses
M&B - Purchasing - - - - 0.00%
M&B - Equalization Division - - - - 0.00%
M&B - Fiscal Servicees - - - - 0.00%
Economic Development - Admin - - - - 0.00%
Economic Development - Planning & Local Business - - - - 0.00%
Economic Development - Business Development - - - - 0.00%
Emergency Management and Homeland Security 29,168.00 37,795.00 20,195.00 (17,600.00) -46.57%
inactive Emergency Management Performance Grant (EMPG) GRN-1004281 and will be
Total Federal Grants 1,642,656.00$ 2,415,289.00$ 2,397,689.00$ (17,600.00)$ -0.73%
STATE GRANTS (615000-615999)
Prosecuting Attorney - 99,542.00 99,542.00 - 0.00%
GRN-1004839 FY 2025 Prosecutors - Continuing Professional Education for Law
Non-Department - State Grants Other - - 458,500.00 458,500.00 100.00%
Total State Grants 27,861,800.00$ 29,099,772.00$ 29,010,772.00$ (89,000.00)$ -0.31%
OTHER INTER-GOVERNMENTAL REVENUES (620000 - 626999)
Circuit Court- Civil Criminal 200,500.00 200,500.00 203,800.00 3,300.00 1.65%
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2026 SECOND QUARTER REPORT
020
AMOUNT
ADOPTED AMENDED FY 2026 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2026 SECOND QUARTER REPORT
District Court 1,800.00 1,800.00 - (1,800.00) -100.00%Unfav. Drug Case Management ($1,800); there have been no actuals in the past three years
for each District Court. To review to see if budget is required to support periodic activity.
Probate Court - - - - 0.00%
Sheriff 50,000.00 50,000.00 10,000.00 (40,000.00) -80.00%
Non-Departmental - Reimb Judges Salaries 2,101,720.00 2,101,720.00 2,141,720.00 40,000.00 1.90%
Total Other Intergovernmental Revenue 59,526,520.00$ 59,526,520.00$ 59,528,020.00$ 1,500.00$ 0.00%
CHARGES FOR SERVICES (630000-635999)
Administration of Justice
Circuit Court - Civil/Criminal 719,100.00$ 719,100.00$ 740,500.00$ 21,400.00$ 2.98%
Circuit Court - Family Division 205,033.00 205,033.00 218,933.00 13,900.00 6.78%
based on child care fund chargeback activity.
District Court - Division I (Novi)2,724,700.00 2,724,700.00 2,388,800.00 (335,900.00) -12.33%
Service Oversight ($37,400), Probation Fees ($90,700), Show Cause Fee ($21,100),
Forfeiture of Bonds ($24,500) and State Law Costs ($59,500) due to caseload decreases.
District Court - Division II (Clarkston)1,380,800.00 1,380,800.00 1,262,800.00 (118,000.00) -8.55%
District Court - Division IV (Troy)1,233,250.00 1,233,250.00 1,449,150.00 215,900.00 17.51%
Costs $232,400 due to increase in garnishment filings with the State, which was offset by a
Probate Court - Estates and Mental Health 687,675.00 687,675.00 696,275.00 8,600.00 1.25%
Total Administration of Justice 9,942,058.00$ 9,942,058.00$ 9,691,958.00$ (250,100.00)$ -2.52%
Law Enforcement
Sheriff - Corrective Services 3,315,375.00 3,173,482.00 3,259,482.00 86,000.00 2.71%
Sheriff - Corrective Services Satellites 1,001,854.00 893,534.00 903,534.00 10,000.00 1.12%
Sheriff - Patrol Services 81,095,632.00 81,521,648.00 79,433,848.00 (2,087,800.00) -2.56%
Sheriff - Emergency Communications Operations 3,825,133.00 3,825,133.00 3,825,133.00 - 0.00%
Sheriff - Technology Information and Innovation Division 210,000.00 210,000.00 293,500.00 83,500.00 39.76%
activity. Also, Fav. FOIA Fees $10,000 due to increase in request.
021
AMOUNT
ADOPTED AMENDED FY 2026 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2026 SECOND QUARTER REPORT
Sheriff - Investigative Forensic Services 631,670.00 558,693.00 493,093.00 (65,600.00) -11.74%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 client
(partially offset by favorable operating expenditures Laboratory Supplies). Partially offset by
Fav. Reimb Salaries $106,300 due to Taskforce reimbursement and Miscellaneous $10,000
due to Circuit Court Restitution Payments.
Total Law Enforcement 91,042,282.00$ 91,019,027.00$ 89,068,727.00$ (1,950,300.00)$ -2.14%
General Government
Clerk - County Clerk 2,398,100.00 2,398,100.00 2,398,100.00 - 0.00%At budget.
Clerk - Elections 223,500.00 223,500.00 362,500.00 139,000.00 62.19%Fav. Reimbursement General for charging CVT's for election services.
Clerk - Register of Deeds & Micrographics 12,998,500.00 12,998,500.00 12,998,500.00 - 0.00%At budget.
Treasurer 3,411,100.00 3,527,226.00 7,592,226.00 4,065,000.00 115.25%Fav. 2025 Land Sales proceeds; partially offset by Claims expenditures
Board of Commissioners 3,700.00 3,700.00 3,700.00 - 0.00%At budget.
Water Resources Commissioner 4,109,394.00 4,109,394.00 4,109,394.00 - 0.00%At budget.
Total General Government 23,144,294.00$ 23,260,420.00$ 27,464,420.00$ 4,204,000.00$ 18.07%
County Executive
Emergency Management and Homeland Security -$ -$ -$ -$ 0.00%
M&B - Equalization Division 3,953,306.00 3,953,306.00 2,253,306.00 (1,700,000.00) -43.00%Unfavorable due to reduction in contracts with CVT's.
M&B - Fiscal Services Division 192,660.00 192,660.00 192,660.00 - 0.00%
M&B - Purchasing Division 469,528.00 469,528.00 469,528.00 - 0.00%
Facilities Management - Support Services 386,000.00 386,000.00 389,700.00 3,700.00 0.96%
Facilities Management - Capital Planning & Design - 1,092,736.00 892,736.00 (200,000.00) -18.30%
reimbursed per Res. #2026-6225 Creation and Reimbursement of Positions to Support
Facilities Management Department.
HHS - Health Division 5,087,603.00 5,087,603.00 4,670,203.00 (417,400.00) -8.20%
Init Pay ($786,500); partially offset by increase fees for Rabies Vaccine Fees $252,500, and
Total County Executive 16,789,267.00$ 17,887,003.00$ 15,643,503.00$ (2,243,500.00)$ -12.54%
Non-Departmental
Total Non-Departmental 300,000.00$ 300,000.00$ 300,000.00$ -$ 0.00%
Total Charges for Services 141,217,901.00$ 142,408,508.00$ 142,168,608.00$ (239,900.00)$ -0.17%
INDIRECT COST RECOVERY (640100)11,365,000.00$ 11,365,000.00$ 13,600,000.00 2,235,000.00$ 19.67%Fav. due to budget determined before the finalization of Indirect Cost study.
CONTRIBUTIONS (650000)
Sheriff Patrol Services Donations - 500.00 91,000.00 90,500.00 18100.00%
Total Contributions Revenues -$ 500.00$ 91,000.00$ 90,500.00$ 18100.00%
022
AMOUNT
ADOPTED AMENDED FY 2026 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2026 SECOND QUARTER REPORT
INVESTMENT INCOME (655000)
District Courts (Div. I - IV)1,300.00$ 1,300.00$ 1,300.00$ -$ 0.00%At budget.
Treasurer 600,000.00 600,000.00 800,000.00 200,000.00 33.33%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.
Non-Departmental 15,000,000.00 15,000,000.00 15,000,000.00 - 0.00%At budget
Total Investment Income 15,603,800.00$ 15,603,800.00$ 15,803,800.00$ 200,000.00$ 1.28%
OTHER REVENUES (670000)
Circuit Court - - 73,400.00 73,400.00 100.00%Fav. primarily due to prior year revenue related to reimbursement activity.
District Courts (Div. I - IV)- - - - 0.00%
Probate Court - - - - 0.00%
Sheriff Office - - 2,000.00 2,000.00 100.00%Fav. due to Enhancement Funds from cash from evidence/property room.
Sheriff - Administrative Services - - - - 0.00%
Sheriff - Corrective Services (1,562.00) 4,078.00 4,078.00 - 0.00%
Sheriff - Corrective Services-Satellites - - - - 0.00%
Sheriff - Emergency Resp and Prepare - - - - 0.00%
Sheriff - Patrol Services 12,000.00 12,000.00 176,600.00 164,600.00 1371.67%
Partially offset by Unfav. County Auction due to no auction activity.
Sheriff - Investigative/Forensic Svc 3,000.00 3,000.00 13,000.00 10,000.00 333.33%
Partially offset by unfav. County Auction ($3,000) due to no planned auctions.
Treasurer - - 207,100.00 207,100.00 100.00%
Emergency Management and Homeland Security 12,923.00 (17,618.00) (18.00) 17,600.00 -99.90%
Non-Dept - Sundry - - 278,300.00 278,300.00 100.00%
Total Other Revenues 39,751.00$ 2,960.00$ 995,260.00 992,300.00$ 33523.65%
TRANSFERS IN (695500)
Prosecuting Attorney- Admin- Transfers In - 149,059.00 149,059.00 - 0.00%At budget. GRN-1004795 FY2026 Prosecutor Auto Theft Prevention Authority (ATPA)
Board of Commissioners 100,000.00 100,000.00 100,000.00 - 0.00%
023
AMOUNT
ADOPTED AMENDED FY 2026 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FISCAL YEAR 2026 SECOND QUARTER REPORT
County Executive - Indigent Defense - - - - 0.00%
Management & Budget - Fiscal Services - - - -
Facilities Administration - - - - 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 - Opiod Settlement Funds
Health Division - Transfers In - 2,133,055.00 2,133,055.00 - 0.00%At Budget - LCSA dollars
Neighborhood & Housing Development Administration 500,000.00 500,000.00 500,000.00 - 0.00%
Total Transfers In Revenues 29,148,219.00$ 31,770,663.00$ 31,770,663.00 -$ 0.00%
PLANNED USE OF FUND BALANCE (665882)
Total Planned Use of Fund Balance 6,121,869.00$ 31,500,323.00$ 31,500,323.00$ -$ 0.00%
TOTAL GEN. FUND / GEN. PURPOSE REVENUE 627,484,178.18$ 658,649,997.18$ 662,369,597.18$ 3,719,600.00$ 0.56%
024
Adopted Amended Actuals Favorability/UNF Percentage
$58,982,580.81 $60,401,296.81 $58,390,296.81 $2,011,000.00 3.34%
$33,251,924.00 $34,035,833.00 $30,969,333.00 $3,066,500.00 9.01%
$12,155,184.00 $12,377,348.00 $13,382,548.00 ($1,005,200.00)-8.12%
$6,602,120.81 $7,014,763.81 $7,064,993.81 ($50,300.00)-0.74%
$6,973,352.00 $6,973,352.00 $6,973,352.00 $0.00 0.00%
Personnel
• Judicial Administration division favorability primarily driven by $50,000 from negotiating a new contract in Library Continuations
which was offset by unfavorability of ($29,300) in Professional Services for architect fees for converting a court room to ADA
• Judicial Administration division favorability due to vacancies.
Operating
Transfers
• Court Business division favorability primarily attributed to step increases and turnover.
• Civil/Criminal division favorable due to underfilled positions, new hires and step increases. Overtime usage totals $30 for the
division out of a budget of $5,000.
• Family division favorability attributed to vacancies. Division has spent $6,120 in overtime out of a budget of $31,000.
• At budget.
• Court Business division unfavorability primarily driven by ($202,200) due to Defense Atty Fees ($127,300) and Fees Guardian
Ad Litem ($14,900) due to the Circuit Court piloting a new way to track the contract for one vendor, this will revert back to Family
division.
• Civil/Criminal division unfavorability due to Defense Atty Fees Appellate ($227,200), which is reimbursed at 50% by State Court
Administrative Office.
• Judicial Administration unfavorable due to Info Tech Operations ($67,400) due to JAV's software maintenance increase.
• Court Business division at budget.
• Civil/Criminal division favorable due to Equipment Rental $24,900 for camera's and JAV's rental attributed to transfer of judge
to Family division.
Internal
• Family division unfavorability primarily being driven by Defense Atty Fees ($65,300) and Fees Guardian Ad Litem ($327,400) by
timing from prior cases being paid; Indirect Costs ($219,000) from an allocation issue and Interpreter Fees ($16,800) increase in
• Family division unfavorability primarily driven by Equipment Rental ($7,700) increase due to the JAV's rental attributed to the
judge being transferred from the Civil/Criminal division, which was offset by favorability with the remainder of the equipment not
having incurred the JAV's fee increase.
Circuit Court
FY 2026 Q2 Forecast
Total
Summary
025
Adopted Amended Actuals Favorability/UNF Percentage
$22,504,080.08 $22,740,230.08 $21,538,230.08 $1,202,000.00 5.28%
$17,582,570.56 $17,633,836.56 $16,375,436.56 $1,258,400.00 7.14%
$2,443,371.00 $2,508,691.00 $2,576,791.00 ($68,100.00)-2.71%
$2,478,138.52 $2,597,702.52 $2,586,002.52 $11,700.00 0.46%
$0.00 $0.00 $0.00 $0.00 0.00%
• Clarkston Division: favorable due to vacancies and step increases. Division has used $111 of an overtime budget of $10,230.
• Troy Division: favorable due to vacancies. Division has used $1,252 of an overtime budget of $7,500.
• Clarkston Division: unfavorability ($3,700) primarily driven by an increase in Postage - Standard Mailing ($4,100) from an
increase in postage prices and Interpreter Fees ($1,100) based on increased demand which was offset by favorability in Medical
• Rochester Hills Division: at budget.
• Rochester Hills Division: favorability primarily attributed to vacancies, staff turnover and step increases . Division has used $249
of an overtime budget of $2,405.
• Clarkston Division: at budget.
Personnel
• Admin Division: unfavorability of ($45,700) primarily attributed to step increases ($19,600), Overtime ($13,300), and Benefits
associated to the increases and overtime ($12,800). Division has used $25,897 of an overtime budget of $45,000 and $4,895 of
Operating
Transfers
• No transfers out occurring for FY2026.
• Admin Division: at budget.
• Novi Division: unfavorable ($18,800) due to increased costs in Interpreter Fees ($26,300) based on increased demand, Building
Maintenance Charges ($6,800) due to more maintenance being done, which was offset by favorability in Library Continuations
$10,000, due to utilizing the virtual library.
• Rochester Hills Division: unfavorable ($13,200) due to increased costs in Interpreter Fees ($13,700) based on increased
demand.
• Admin. Division: favorable in Equipment Rental due to weekend arraignment staff using the scanner allotted to 52-1 Division.
• Novi Division: unfavorable in Equipment Rental due to Admin. Division weekend arraignment staff using the scanner allotted to
52-1 Division.
Internal
• Troy Division: unfavorable ($32,400) due to an increase in Court Transcripts ($8,300) increased demand, Electrical Service
($19,400) and Natural Gas ($41,300) expenditures are passed through from the City of Troy, which were offset by favorability in
Professional Services $25,300 from a contractor being on leave and Water and Sewer Charges $11,200 expenditure is passed
through from the City of Troy.
• Troy Division: at budget.
• Novi Division: favorability primarily attributed to vacancy and step increases. Division has used $5,567 of an overtime budget of
$15,000.
District Court
FY2026 Q2 Forecast
Total
Summary
026
Adopted Amended Forecast Favorability/UNF Percentage
$9,824,374.29 $9,971,184.29 $9,250,684.29 $720,500.00 7.27%
$6,486,085.35 $6,486,085.35 $5,784,585.35 $701,500.00 7.27%
$1,701,052.00 $1,715,683.00 $1,715,683.00 $0.00 0.00%
$1,637,236.94 $1,769,415.94 $1,750,415.94 $19,000.00 1.12%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
• No transfers out occurring for FY2026.
• At Budget.
• Probate Administration at budget.
• Estates & Mental Health favorability of $19,900 for Info Tech CLEMIS service no longer being utilized.
Internal
Personnel
• Probate Administration: favorability of $329,200 due to recently filled vacancies.
Operating
Probate Court
FY 2026 Q2 Forecast
Total
Summary of Projections
• Estates & Mental Health.: favorability of $372,300 due to recently filled vacancies.
027
Adopted Amended Forecast Favorability/UNF Percentage
$31,577,061.53 $32,065,487.53 $28,112,013.23 $3,953,474.30 12.33%
$25,487,693.45 $25,741,275.45 $21,950,001.15 $3,791,274.30 14.73%
$1,065,769.00 $1,090,665.00 $928,465.00 $162,200.00 14.87%
$3,678,270.08 $3,739,159.08 $3,739,159.08 $0.00 0.00%
$1,345,329.00 $1,494,388.00 $1,494,388.00 $0.00
Personnel
•Fav. Salaries and Fringe Benefits due to vacancies and turnover. Overtime Usage is $4,861 out of an
allocated budget of $7,840 for PA Appellate Division.
Operating
Prosecuting Attorney
FY 2026 Q2 Forecast
Total
Summary of Projections
•The Personnel Category shows an overall Fav. variance due to turnover and underfilled positions across
all divisions. This includes favorable variances of $894,600 for Litigation, $238,000 for Appellate $161,150
for Prosecuting Administrations and $32,000 for warrants Division.
•Fav. Salaries and Fringe Benefits due to vacancies and turnover. Overtime Usage is $2,314 out of an
allocated budget of $28,000. Holiday Overtime usage is $819 with no associated budget allocation. On
Call Usage is $7,000 out of an allocated budget of $25,400 for PA Warrant Division.
•Fav. Salaries and Fringe Benefits due to vacancies and turnover. Overtime Usage is $43,568 out of an
allocated budget of $17,000. Holiday Overtime usage is $1,757 with no associated budget allocation. On
Call Usage is $22,720 out of an allocated budget of $36,600 for PA Litigation Division.
•Fav. Salaries and Fringe Benefits due to vacancies and turnover. Overtime Usage is $4,670 out of an
allocated budget of $4,679. On Call Usage is $4,320 out of an allocated budget of $10,800 for PA
Administration Division.
Transfers
•Fav. Office Supplies $35,900, Library Continuations $35,000, Witness Fees and Mileage $30,000, Expert
Witness Fees and Mileage $29,000, and Printing $27,000 due to lower-than-anticipated court cases and
activity. Additionally, Fav. Extradition Expense $10,000 due to reduced case activity. Fav. Software
Support Maintenance $15,000 due to no activity. Partially offset by an Unfav. Professional Services
($83,000) resulting from the utilization of Contracted Process Servers in place of full-time employees, and
Unfav. Court Transcripts ($28,000) due to increased case activity PA Administration Division.
•Expenditures were in line with the approved budget across all divisions at Q2.
Internal
•At budget for PA Appellate Division.
•Fav. Personal Mileage $4,000; partially offset by Unfav. Travel and Conference ($1,037) due to more
than anticipated Travel, with no associated line item budget for PA Warrant Division.
•Fav. Professional Services $90,000 due to no activity for PA Litigation Division .
•At budget.
028
Adopted Amended Forecast Favorability/UNF Percentage
$224,861,882.29 $232,072,509.29 $226,095,169.29 $5,977,340.00 2.58%
$172,871,400.32 $173,893,365.32 $173,893,365.32 $0.00 0.00%
$18,994,760.00 $23,622,019.00 $19,566,819.00 $4,055,200.00 17.17%
• At budget. Overtime Usage is $641,540 out of an allocated budget of $598,816. Also, Holiday Overtime Usage
is an $11,107 out of allocated budget of $42,500. On Call Usage is $25,465 out of allocated budget of $17,700
for Inestigatve/Forensic Services Division.
Personnel
Operating
Sheriff's Office
FY 2026 Q2 Forecast
Total
Summary of Projections
• The Personnel Category is currently operating within budget across all divisions. This positive status is further
supported by the New Position Pilot Program, established under Resolution #2026-64, which will help to
reduced overtime.
• At budget. Overtime Usage is $153 out of an allocated budget of $14,000 for Sheriff's Office Division.
• At budget. Overtime Usage is $18,124 out of an allocated budget of $10,000. Also, Holiday Overtime Usage is
$437, with no associated line item budget for Administrative Services Division.
• At budget. Overtime Usage is $3,303,357 out of an allocated budget of $3,772,650. Also, Holiday Overtime
Usage is $468,948 out of an allocated budget of $426,000. On Call Usage is $41,465 out of allocated budget of
$40,600 for Corrective Services Division.
• At budget. Overtime Usage is $748,703 out of an allocated budget of $808,586. Also, Holiday Overtime Usage
is an $11,040 out of allocated budget of $81,600. On Call Usage is $6,214 out of allocated budget of $12,100
for Corrective Services-Satelites Division.
• At budget. Overtime Usage is $409,537 out of an allocated budget of $409,597. Additionally, Holiday Overtime
usage is $1,285, but there is no associated line item budget. On Call Usage is $6,000 out of allocated budget of
$12,100for Emergency Response and Preparedness Division.
• At budget. Overtime Usage is $4,586,261 out of an allocated budget of $8,019,440. Also, Holiday Overtime
Usage is an $463,140 out of allocated budget of $278,200. On Call Usage is $20,350 out of allocated budget of
$78,600 for Patrol Services Division.
• At budget. Overtime Usage is $1,291,109 out of an allocated budget of $2,456,205. Also, Holiday Overtime
Usage is an $170,777 out of allocated budget of $30,187. On Call Usage is $7,900 out of allocated budget of
$1,400 for Emergency Communications Operations Division.
• At budget. Overtime Usage is $145,587 out of an allocated budget of $25,600. Also, no Holiday Overtime. On
Call Usage is $8,000 out of allocated budget of $6,500 for Technology Information & Innovation Division.
• Fav. Membership Dues, $2,000 due to decreased in participation for Sheriff Office Division.
029
$31,971,847.97 $32,634,568.97 $30,665,628.97 $1,968,940.00 -0.15%
• Fav. Uniforms $260,000 due to decreased demand from officers. Additional, Fav. Printing $35,000, Uniform
Cleaning $30,000, Periodicals, Books Publ Sub $8,000 reflecting reduced activity. Fav. Travel and Conference
$30,500 costs is due to fewer training events for Sheriff Administrative Services Division.
• Fav. Contracted Services $2,400,000 due to a new contract agreement. Fav. Bedding and Linen $45,000 due
to reduced inmate population/usage. Also, Fav. Provisions $41,000 due to no activity. Partially offset by an
Unfav. Officer Training ($44,000) due to more than expected participation. Unfav. Custodial Supplies ($43,000)
and Uniforms ($27,620) due to higher than anticipated usage. Dry Goods,and Clothing ($17,500) due to less
activity in process serving for Corrective Services Division.
• Fav. Fees Civil Service $75,400 with offset in revenues. Fav. Expendable Equipment $61,000, Professional
Services $24,700 and Laundry and Cleaning $20,000 due to reduced purchases and activities. Additionally, Fav.
Custodial Supplies $38,000 and Equipment Maintenance $17,000 due to less-than-anticipated usage. Partially
offset by an Unfav. variance in Uniforms ($58,400) due to increased demand/usage for Corrective Services-
Satelites Division.
• Fav. Deputy Supplies $937,200 due to reduced supply needs for deputies. Additional, Fav. Officers Training,
$160,000 due to fewer officers participating. Fav. Professional Services $115,000 due to decreased services
from the OCSO Oakland Community Health Network Co-Responder CRT Program from October to March
2026. Also, K-9 Program $29,500 due to lower-than-anticipated utilization. Partially Offset by Unfav. Other
Expendable Equipment ($576,000) due to the Tasers program. The charges will be offset by a favorable
balance in the Deputy Supplies budget, where it was initially allocated for Emergency Response and
Preparedness Division.
Internal
• Fav. Deputy Supplies $308,400 due to annual deputy supply order pending bid. Additionally, Fav. Other
Expendable Equipment $123,000 and Uniforms $24,000 due to decreased demand. Partially Offset by Unfav.
Equipment Maintenance ($486,700) primarily attributable to unforeseen helicopter repairs and maintenance
requirements for Patrol Services Division.
• Fav. Equipment Maintenance $74,000 and Software Support Maintenance $57,600 due to a lack of required
maintenance. Additionally, Fav. Interpreter Fees $18,000 due to decreased demand for Emergency
Communications Operations Division.
• Fav. Deputy Supplies $152,000 due to less supplies needed for deputies. Additionally, Fav. Professional
Services $77,000 due to fewer polygraph examiner requirements. Fav. Evidence Fund NET $70,000 due to a
decrease in dollar procurement for drug busts. Fav. Communications $35,000 due to fewer fugitive
apprehensions. Finally, Fav. Software Support Maintenance ($30,000), Clothing Allowance ($15,000), and
Office Supplies ($11,500) due to lower-than-anticipated usage for Investigative/Forensic Services Division.
• At budget for Technology Information & Innovation Division.
• Fav. Info Tech Operations $312,380 due to budget allocation and usage for Sheriff Office Division.
• Fav. Info Tech Operations $21,400 and Telephone Communications $6,500 due to budget allocation and
usage. for Sheriff Administrative Services Division.
• At budget at Q2 for Corrective Services Division.
030
$1,023,874.00 $1,922,556.00 $1,969,356.00 ($46,800.00)-8.75%
• Fav. Motor Pool $29,400 and Motor Pool Fuel $5,000 due to lower-than-anticipated usage for Technology
Information & Innovation Division.
Transfers
• Unfav. Due to transferring $46,800 from GF to motor pool for 2nd of two vehicles (Res. #2025-5270) Request
for a Fleet Expansion for Parks for Patrol Services.
• Fav. Info Tech Operations $33,800, Insurance Fund $19,000 and Telephone Communications $15,000 due to
lower-than-anticipated usage. Partially offset by Unfav. Motor Pool ($24,800) due to increased usage for
Corrective Services-Satelites Division.
• Fav. Info Tech Operations $210,300, Insurance Fund $37,700 and Motor Pool $37,900 due to lower-than-
anticipated usage for Emergency Response and Preparedness Division.
• Fav. Motor Pool $400,000, Insurance Fund $382,000, Motor Pool Fuel Charges $298,000 and Info Tech
Equipment Rental $52,000 due to less than anticipated use. Partially offset by unfav. Info Tech CLEMIS
($174,000), Info Tech Operations ($153,400) and Radio Communications ($33,900) due to higher than
projected utilization for Patrol Services Division.
• Fav. Radio Communications $50,100, Insurance Fund $14,900, Telephone Communications $12,000 and
Info Tech Managed Print Svcs $11,761 due to lower-than-anticipated usage. Partially offset by Unfav. Info Tech
Operations ($59,500) due to increased usage for Emergency Communications Operations Division.
• Unfav. Info Tech Operations ($550,000), and Motor Pool ($93,000) due to allocation of budget and usage.
Partially offset by Telephone Communications $65,000 due to lower-than-anticipated usage for
Investigative/Forensic Services Division.
031
Adopted Amended Forecast Favorability/UNF Percentage
$13,496,029.05 $13,886,370.05 $13,290,370.05 $596,000.00 4.29%
$9,683,493.16 $9,730,198.16 $9,528,958.00 $606,000.00 6.23%
$1,742,612.00 $1,742,612.00 $1,742,612.00 ($10,000.00)-0.57%
$2,069,923.89 $2,413,559.89 $2,413,559.89 $0.00 0.00%
$0.00 $0.00 $0.00 $0.00 #DIV/0!
Personnel
• Fav. Salaries and Fringe Benefits due to vacancies and turnover. Administration Division $49,000, County Clerk
Division $430,000, and Register of Deeds $190,000. This is partially offset by Elections at ($63,000) due to election
activities, to be offset by General Reimbursement from the State.
Operating
Clerk/Register of Deeds
2026 Q2 Forecast
Total
Summary of Projections
• Department wide Overtime budgeted at $41,500 with current 2nd quarter spending at $15,111 (Elections overtime
budget $28,500 and 2nd quarter actauals at $13,583).
• Per Diem budgeted at $122,000 and current spending at $198,520 (163%).
Transfers
• No transfers anticipated in FY 2026.
• Elections unfavorable for Professional Services ($10,000) for election activities that will be reimbursed by CVT's.
• Internal Support Expenditures are at budget for Q2.
Internal
• All other division Operating Expenditures are at budget for Q2.
032
Adopted Amended Forecast Favorability/UNF Percentage
$9,806,144.48 $10,700,276.48 $10,666,476.48 $33,800.00 0.32%
$4,384,434.40 $4,389,899.40 $4,239,899.40 $150,000.00 3.42%
$3,310,270.00 $3,841,396.00 $3,957,596.00 ($116,200.00)-3.02%
$1,991,440.08 $2,348,981.08 $2,348,981.08 $0.00 0.00%
$120,000.00 $120,000.00 $120,000.00 $0.00 0.00%
Personnel
• Fav. Salaries and Fringe Benefits due to vacancies and turnover.
Operating
Treasurer
2026 Q2 Forecast
Total
Summary of Projections
Department Overtime budgeted at $10,000 current 2nd quarter spending is $3,963.15 (60%).
Transfers
Transfers are at budget for Q2.
Claims unfavorable ($94,800) that are offset by the revenue line item "Pmts Other Than Anticipated"
resulting in net favorability overall.
Internal Support Services are at budget for Q2.
Internal
Professional Services unfavorable ($8,000) for staffing to address account reconciliation requirements.
Township and City Treasury Bonds unfavorable $7,000 for Delinquent Tax Revolving Fund 2025 Tax
Levy Short Term Bond payment from Parks, General Fund, and Transit.
033
Adopted Amended Forecast Favorability/UNF Percentage
$6,748,366.99 $7,707,048.99 $7,590,648.99 $116,400.00 1.51%
$4,282,172.23 $4,282,172.23 $4,200,772.23 $81,400.00 1.90%
$1,948,841.00 $2,902,866.00 $2,882,266.00 $20,600.00 0.71%
$517,353.76 $522,010.76 $507,610.76 $14,400.00 2.76%
$0.00 $0.00 $0.00 $0.00
Personnel
• Favorable Salaries and Fringe Benefits due to vacancy and turnover. There have been no charges in
their $3,500 Overtime budget.
Operating
Board of Commissioners
2026 Q2 Forecast
Total
Summary of Projections
Transfers
• No Transfers Out.
• Favorable Computer Supplies $10,500 and Office Supplies $4,000 as these budgets are used on a
contigent basis per departmental needs. Also Favorable Public Information $6,000 due to activities that
vary each year tied to Commissioner led public communications.
• Favorable Info Tech Operations $15,000 due to usage and allocation.
Internal
034
Adopted Amended Unaudited Actuals Favorability/UNF Percentage
$9,011,597.09 $9,271,408.09 $9,271,408.09 $0.00 0.00%
$269,940.72 $275,405.72 $275,405.72 $0.00 0.00%
$584,657.00 $734,657.00 $734,657.00 $0.00 0.00%
$8,100,834.37 $8,205,180.37 $8,205,180.37 $0.00 0.00%
$56,165.00 $56,165.00 $56,165.00 $0.00 0.00%Transfers
• Transfers Out for Drainage Districts will occur at Fiscal Year End.
Internal
• Forecast for Internal Support Expenditures projected to be at budget.
• Forecast for Operating Expenditures projected to be at budget.
Water Resources Commissioner
2026 Q2 Forecast
Total
Summary
• Forecast for Personnel Expenditures projected to be at budget.
035
Adopted Amended Forecast Favorability/UNF Percentage
$13,787,067.63 $14,382,155.63 $12,080,755.63 $2,301,400.00 16.00%
$8,882,152.13 $8,918,483.13 $7,652,783.13 $1,265,700.00 14.19%
$1,325,105.00 $1,873,244.00 $1,410,244.00 $463,000.00 24.72%
$1,696,189.50 $1,712,294.50 $1,139,594.50 $572,700.00 33.45%
$1,883,621.00 $1,878,134.00 $1,878,134.00 $0.00 0.00%Transfers
• Transfer Out of $1,883,621 grant match for Mandated Indigent Defense Commisssion.
• Administration favorability primarily attributed to $25,000 in Special Projects, $12,787 in Contracted Services, and
$9,500 in Training due to timing of expenses
• Compliance Office favorability primarily attributed to Professional Services $153,400 due to lack of use due to
department vacancy
• Corporation Counsel, Indigent Defense Services Office, and Performance Management are on budget
• Forecasted favorability of $446,300 in Info Tech Operations for Strategic Partnerships & Initiatives, $157,500 in
Info Tech Operations in County Executive Administration and $74,200 in Info Tech Operations in the Compliance
Office due to budget allocation. Partially offset by unfavorability within Performance Management ($114,000) due to
Envizio payment budget allocation.
Internal
• Diversity, Equity, & Inclusion favorability primarily due to $61,300 in Professional Services; $82,000 in Workshops
and Meetings, Partially offset by unfavorability ($2,400) in Special Event Program
• Office of Sustainability favorability primarily attributed to $50,000 in Professional Services due to timing of
expenses, expenses planned in subsequent quarter
• Strategic Partnertships & Initiatives favorable Travel and Conference $4,000 due to timing of expenses, use is
planned in Q3
County Executive
FY 2026 Q2 Forecast
Total
Summary of Projections
Personnel
• Favorability in salaries and fringes due to turnover and vacancies in the Office of Sustainability, County Executive
Administration, and Compliance divisions.
Operating
036
Adopted Amended Forecast Favorability/UNF Percentage
$29,169,898.63 $30,120,953.63 $28,508,853.63 $1,612,100.00 5.35%
$23,566,585.16 $23,618,871.16 $21,718,871.16 $1,900,000.00 8.04%
$1,102,809.00 $973,947.00 $1,261,847.00 ($287,900.00)-29.56%
$4,500,504.47 $5,254,678.47 $5,254,678.47 $0.00 0.00%
$0.00 $273,457.00 $273,457.00 $0.00 0.00%
• perating Expenditures for Adminstration Division are at budget for Q2.
Transfers
• Transfers are at budget for Q2.
• Internal Support Expenditures are at budget for Q2.
Internal
• perating Expenditures for Equalization Division are at budget for Q2.
• perating Expenditures for Fiscal Services Division are at budget for Q2.
• perating Expenditures for Purchasing unfavorabel ($275,000) for OpenGov applicatiom actuals that
need to be transfered to IT Department (where the budget resides). Also, unfavorable Special Event
Program ($12,900) for the Diverse Connections annual supplier event.
Personnel
• Favorability Salaries and Fringe Benefits due to vacancies and turnover in Fiscal Services,Purchasing,
and Equalization divisions.
Operating
Management & Budget
2026 Q2 Forecast
Total
Summary of Projections
• Department Overtime budgeted at $98,100 with 2nd quarter year-to-daye spending at $49,809 (51% of
budget).
037
Adopted Amended Forecast Favorability/UNF Percentage
$7,629,123.23 $8,767,853.23 $8,264,953.23 $502,900.00 5.74%
$4,069,391.90 $4,629,803.90 $4,153,203.90 $476,600.00 10.29%
$2,117,074.00 $2,175,298.00 $2,161,798.00 $13,500.00 0.62%
$1,442,657.33 $1,441,202.33 $1,428,402.33 $12,800.00 0.89%
$0.00 $521,549.00 $521,549.00 $0.00 0.00%
Personnel
Operating
Facilities Management
2026 Q2 Forecast
Total
Summary of Projections
• Facilities Management Administration: Favorable Salaries and Fringe Benefits due to vacancy.
• Support Services: Favorable Salaries and Fringe Benefits due to vacancy. They have used $1,657 out
of a $13,500 Overtime budget.
• Facilities Engineering: Favorable Salaries and Fringe Benefits due to vacancies and turnover. They
have used $1,383 out of a $25,000 Overtime budget and $546 out of a $500 Holiday Overtime budget.
• Capital Planning and Design: Favorable Salaries and Fringe Benefits due to vacancies.
Transfers
• Capital Planning and Deisgn: At budget. Transfer expected to be completed later in the fiscal year.
• Facilities Management Administration: Favorable Employee In-Service Training $2,000 due to timing of
new employees for OSHA training, project estimates training, and grounds training.
• Facilities Management Administration: Favorable Info Tech Operations $2,000 and Telephone
Communications $1,000 to allocation and usage.
Internal
• Support Services: Favorable Contracted Services $4,400; this is an as-needed budget for mail sorter
repair work. Also favorable Training $2,000 due to timing of x-ray training for mail room.
• Facilities Engineering: Favorable Construction $4,300 due to a reimbursement for an invoice pertaining
to the Main Jail Complex Fencing project.
• Capital Planning and Design: At budget.
• Support Services: Favorable Info Tech Operations $8,000 due to budget allocation and usage.
• Facilities Engineering: Favorable Motor Pool $1,800 due to budget allocation.
• Capital Planning and Deisgn: At budget.
038
Adopted Amended Forecast Favorability/UNF Percentage
$6,927,275.58 $7,317,553.58 $6,850,153.58 $467,400.00 6.39%
$4,281,251.46 $4,281,251.46 $3,766,551.46 $514,700.00 12.02%
$861,845.00 $1,112,945.00 $1,160,945.00 $48,000.00 -4.31%
$1,784,179.12 $1,923,357.12 $1,922,657.12 $700.00 0.04%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
No Transfers Out in FY 2026.
HR Administration Division: Unfavorable Legal Services ($42,500) primarily attributed to two matters
requiring use of a third party. Partially offset by favorable Office Supplies $5,000, as these expenditures
have been trending downward resulting in a net neutral reallocation in FY2027 budget development.
The Department is at budget.
Internal
Workforce Management Division: Unfavorable Psychological testing ($10,000) due to increased hiring
activity.
Personnel
HR Administration Division: Favorable Salaries and Fringe Benefits due to vacancy. They have used
$2,700 in Overtime and $165 in Holiday Overtime with no associated budget.
Operating
Human Resources
2026 Q2 Forecast
Total
Summary of Projections
Workforce Management Division: Favorable Salaries and Fringe Benefits due to vacancies primarily
pertaining to intern and clerical pool positions that are outside of the core HR function. They have used
$7,800 out of a $17,000 Overtime budget.
039
Adopted Amended Forecast Favorability/UNF Percentage
$56,459,411.54 $59,724,514.54 $48,767,814.54 $10,956,700.00 16.33%
$41,213,923.68 $41,297,274.68 $36,996,674.68 $4,300,600.00 10.41%
$9,732,841.00 $12,614,422.00 $5,967,022.00 $6,647,400.00 52.70%
$4,873,002.86 $5,119,647.86 $5,110,947.86 $8,700.00 0.17%
$639,644.00 $693,170.00 $693,170.00 $0.00 0.00%
Personnel
Favorable Salaries and Fringe Benefits due to vacancies and turnover.
• Health & Human Services Administration allocated $0 in Overtime and has actuals of $250.
• Health Division allocated $119,960 in overtime and has actuals of $76,058.
• Children's Village allocated $0 in overtime and has actuals of $28,870.
Operating
Health
FY 2026 Q2 Forecast
Total
Summary of Projections
• Transfers on budget
Administration: Favorable Human Services Agency $894,200, PVT INST Foster CY PD $289,300 Pvt
Inst Resid Cy Pd $1,456,200, Private Institutions $565,200, and Supportive Services $145,100 due to
these expenditures are based on caseload, difficulty of care, and treatment services ordered by the Courts
. Also favorable Professional Services $395,800 due to timing of expenses. Partially offset by unfavorable
Emergency Shelter ($286,000) due to community need.
• On budget
Internal
Health Division: Favorable Professional Services $2,423,000 due to receipt of LCSA dollars.
Neighborhood Housing & Development favorable $500,000 in Contracted Services due to lack of use.
Children's Village on budget
040
Adopted Amended Forecast Favorability/UNF Percentage
$50,992,092.32 $51,953,423.32 $50,704,023.32 $1,249,400.00 2.40%
$37,090,200.53 $37,180,519.53 $37,141,349.53 $1,500,000.00 4.03%
$5,698,671.00 $6,219,331.00 $6,353,331.00 ($134,000.00)-2.15%
$8,203,220.79 $8,553,572.79 $8,670,172.79 ($116,600.00)-1.36%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
• No transfers anticipated in FY 2026.
• Unfavorable Children's Village ($134,000) in Software Support Maintenance for the BizStream Case
Management Software.
• Animal Control unfavorable Motor Pool ($30,000) due to allocation of charges.
Internal
• All other divisions Operating Expenditures are at budget at Q2.
• All other divisions' Internal Services are at budget.
• Medical Examiner unfavorable for Info Tech Operations ($86,600) due to purchase and maintenance of
ECMS software.
Personnel
• Fav. Salaries and Fringe Benefits due to vacancies and turnover within Divisions. Administration Division
$6,800, Pretrial and Justice Services Division $210,800, and Medical Examiner Division $183,000, and
Children's Village $1,120,000. This is offset by an unfavorable amount of ($20,600) from Animal Control
due to Overtime/Holiday Overtime pay.
Operating
Public Services
2026 Q2 Forecast
Total
Summary of Projections
• Department Overtime/Holidiay Overtime budgeted at $681,809 with 2nd quarter spending at $1,150,000.
041
Adopted Amended Forecast Favorability/UNF Percentage
$13,115,046.20 $15,682,610.20 $15,320,166.20 $362,444.00 2.31%
$9,022,065.34 $9,022,065.34 $8,323,465.34 $698,600.00 7.74%
$2,395,875.00 $4,941,011.00 $5,476,711.00 ($535,700.00)-10.84%
$1,598,361.86 $1,620,789.86 $1,519,989.86 $100,800.00 6.22%
•Administration: Unfav. Advertising ($207,800), Business Recruitment ($21,900), and Contracted Services
($92,900) due to these being unbudgeted. Partially offset by fav. Operating Expenditures in Planning and
Local Business Development. Unfav. Professional Services ($229,300) driven by CRM system
development.
•Planning and Local Business Development: Fav. Advertising $97,400, Business Recruitment $141,700,
Professional Services $14,400, Personal Mileage $15,100. These are offset by spending in Administration
and Business Development Division.
•Business Development Division: Unfav. Advertising ($22,000), Business Recruitment ($79,900),
Membership Dues ($8,600), Personal Mileage ($7,800), Workshops and Meetings ($16,600) due to being
unbudgeted. Partially offset by fav. Operating Expenditures in Planning and Local Business Development.
•Workforce Development: Fav. Professional Services $50,000 due to lack of use. Offset by unfav.
Professional Services in Administration.
•Veteran's Services: • Fav. Soldier burial $88,600 and Soldier Relief $7,700. Offset by Unfav. Advertising
($74,000). Soldier Burial and Soldier Relief consistent with historical community utilization. Increased
advertisting to appraise veterans of available benefits.
•Administration: Fav. Info Tech Operations $48,500 due to less utilization.
•Planning and Local Business Development: Fav. Info Tech Operatons $95,000 due to less utilization.
Internal
Personnel
•Budget favorable due to vacancies.
•Overtime usage is $0 of an allocated budget of $0 in all divisions except Veteran's Services, where
Overtime usage is $935 of an allocated budget of $0.
Operating
Economic Development
FY 2026 Q2 Forecast
Total
Summary of Projections
$98,744.00 $98,744.00 $0.00 $98,744.00 100.00%Transfers
•Favorable.
•Administration: This transfer was originally budgeted to cover a portion of a Senior Planner for the
Brownfield Redevelopment Aurhtority expected to be split funded between the General Fund (GF) and
grant funding. However this position, filled in early Q3, is 100% GF. Expect a Q3 budget amendment to
remove this budgeted transfer.
042
Adopted Amended Forecast Favorability/UNF Percentage
$3,123,128.23 $3,335,477.23 $3,433,377.23 ($97,900.00) -2.94%
$1,598,008.08 $1,586,458.08 $1,682,058.08 ($95,600.00) -6.03%
$681,062.00 $865,603.00 $883,303.00 ($17,700.00) -2.04%
$844,058.15 $883,416.15 $868,016.15 $15,400.00 1.74%
$0.00 $0.00 $0.00 $0.00 0.00%Transfers
No Transfers Out through FY 2026 Q2.
Unfavorable Equipment Rental Expense ($14,200) due to a forklift rental for the warehouse for FY2026 only. Also
unfavorable Garbage and Rubbish Disposal ($3,100) due to usage of a roll off dumpster to prepare for move into
the new warehouse.
Favorable Motor Pool $10,600 due to budget allocation and usage. Also favorable Radio Communications $7,000
due to no radio repair work through Q2 in FY2026.
Internal
Personnel
Unfavorable Salaries and Fringe Benefits primarily attributed to Overtime and On Call activity that pertain to
emergency responses to natural and man-made disasters. They have used $18,900 out of a $10,500 Overtime
budget, $17,300 out of a $21,000 On Call budget, and $750 in Holiday Overtime with no associated budget for this
line.
Operating
Emergency Management & Homeland Security
2026 Q2 Forecast
Total
Summary of Projections
043
Adopted Amended Forecast Favorability/UNF Percentage
$5,300,629.80 $5,393,624.80 $4,997,924.80 $395,700.00 7.34%
$3,594,397.27 $3,594,397.27 $3,594,397.27 $0.00 0.00%Personnel
At budget.
Overtime usage is $7,400 out of an allocated budget of $0.
Operating
Dept. of Public Communications
FY 2026 Q2 Forecast
Total
Summary of Projections
Transfers
No Transfers budgeted for FY2026.
Fav. Contracted Services $10,000 due to less use of marketing firms. Professional Services $47,800 due
to lack of use, Software Rental Lease Purchase $7,600 due to a reduction in vendor usage, Software
Support Maintenance $5,000 due to favorable maintenance requirements, Special Projects $321,800 due
to projects not expected to make full use of budget.
At budget.
Internal
044
NON-DEPARTMENTAL - FY 2026 SECOND QUARTER REPORT
Account FY 2026
Adopted Budget
FY 2026
Amended Budget
FY 2026
Forecast Variance Percentage Explanation
SC702110 Per Diem Expense - - 90.00 (90.00) 0.00%
SC702145 Separation Incentive - - - - 0.00%
SC702180 - Temporary Positions 250,000.00 176,650.00 176,650.00 - 100.00%At budget
SC702995 - Salary Turnover Factor (9,500,000.00) (9,500,000.00) (9,500,000.00) - 100.00%At budget
SC702400 COVID Vaccine Incentive - - - - 0.00%
(9,323,260.00) (90.00) 100.00%
SC722750 Workers Comp - - - - 0.00%
- - - - 0.00%
- - - - 0.00%
SC722780 Hospitalization - - - - 0.00%
- - 6.88 (6.88) 0.00%
- - - - 0.00%
- - - - 0.00%
- - - - 0.00%
SC722995 Fringe Benefit Turn Over - - - - 0.00%
722000:Fringe Benefits - - 6.88 (6.88) 0.00%
- - - - 0.00%
0.00%
0.00%
0.00%Unfav. Due to unbudgeted bank charges.
0.00%
100.00%At budget
- - - - 0.00%
SC730926 Indirect Cost - - - - 0.00%
SC730954 - Insurance Surety Bonds 2,500.00 2,500.00 2,500.00 - 100.00%At budget
SC731136 - Logos Trademarks
Intellect Prp
25,000.00 25,000.00 25,600.00 (600.00) 102.40%Unfav. Due to increased costs
NON-DEPT
045
NON-DEPARTMENTAL - FY 2026 SECOND QUARTER REPORT
Account FY 2026
Adopted Budget
FY 2026
Amended Budget
FY 2026
Forecast Variance Percentage Explanation
SC731241 - Miscellaneous - - - - 0.00%
SC731213 Membership Dues - - - - 0.00%
SC731346 - Personal Mileage - - - - 0.00%
SC731458 Professional Services - - - - 0.00%
SC731577 Refund Prior Years
Revenue
- - - - 0.00%0
0.00%0
0.00%
0.00%
0.00%
0.00%0
730000:Contractual Services 365,192.00 280,975.00 466,675.05 (185,700.05) 166.09%
850,000.00 850,000.00 850,000.00 - 100.00%At budget
SC740085 - Local Road Funding
Program
2,000,000.00 2,554,500.00 3,000,000.00 (445,500.00) 117.44%Unfav. Due to timing of CVT's remitting for reimbursement
of previous year's local road projects.
100.00%At budget
- 2,722,500.00 2,722,500.00 - 100.00%At Budget
Counties
73,000.00 73,000.00 73,000.00 - 100.00%At budget
25,500.00 25,500.00 25,500.00 - 100.00%At budget
107.00%
remitting for county's share of current and previous year's
100.00%At budget
Agency
5,600,000.00 5,600,000.00 5,600,000.00 - 100.00%At budget
SC740177 - Traffic Improvement
Assoc
30,000.00 30,000.00 30,000.00 - 100.00%At budget
Change
439,630.00 376,511.00 376,511.00 - 100.00%At budget
NON-DEPT
046
NON-DEPARTMENTAL - FY 2026 SECOND QUARTER REPORT
Account FY 2026
Adopted Budget
FY 2026
Amended Budget
FY 2026
Forecast Variance Percentage Explanation
SC740072 - General Fund
Contingency
(6,000,000.00) (5,988,992.00) (6,000,000.00) 11,008.00 100.18%At budget
SC740142 - Salary Adjustment
Reserve
(5,166,218.00) (5,808,701.00) (5,808,701.00) - 100.00%At budget
740000:Non-Departmental 10,132,528.00 13,314,934.00 13,931,303.00 (616,369.00) 104.63%
- - - - 0.00%
0
- - - - 0.00%
0
750000 - Commodities - - - - 0.00%
300,000.00 300,000.00 300,000.00 - 100.00%At budget
2,000,000.00 2,115,000.00 2,115,000.00 - 100.00%At budget
760000:Capital Outlay 2,300,000.00 2,415,000.00 2,415,000.00 - 0.00%
2,190,828.61 2,190,828.61 2,190,828.61 - 100.00%At budget.
100.00%At budget
0.00%
0.00%Fav. Due budget allocation and usage.
100.00%At budget
Department Charges
702,500.00 328,669.00 328,669.00 - 100.00%
SC777599 - Service Center Grounds 500,000.00 500,000.00 500,000.00 - 100.00%At budget.
13,153,577.61 12,401,188.61 12,326,519.61 74,669.00 99.40%
SC788001 - Transfers Out 37,467,091.00 44,067,272.00 44,008,485.00 58,787.00 99.87%At budget
SC790959 - Contributions to Other
Government Units
- - 10,000,000.00 (10,000,000.00) 0.00%Unfav. Due to transfer to CLEMIS Authority. A budget
amendment will be required in a subsequent quarterly
790959: Contributions to Other
Government Units
- - 10,000,000.00 (10,000,000.00) 0.00%
NON-DEPT
047
TREASURER'S OFFICE
ADOPTED AMENDED FY2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DELINQUENT TAX REVOLVING FUND 51600
REVENUES
Charges for Services $10,500,000.00 $10,500,000.00 10,500,000.00$ -$ 0.00%At budget.
Other Revenues 3,000,000.00 3,000,000.00 3,000,000.00 - 0.00%At budget.
Transfers In - - - - 0.00%
Total Revenues $13,500,000.00 $13,500,000.00 $13,500,000.00 -$ 0.00%
OPERATING EXPENSES
Personnel Expenditures 245,282.48$ 245,282.48$ 245,282.48$ -$ 0.00%
Operating Expenditures 387,004.00 387,004.00 387,004.00 - 0.00%
Interest Expense 1,000,000.00 1,000,000.00 1,000,000.00 - 0.00%
General Fund - Collection Fees 8,200,000.00 8,200,000.00 8,200,000.00 0.00%
Work Release Facility Refunding Debt Svc 0.00 0.00 0.00 - #DIV/0!
Office Bldg Renovation Refunding Debt Svc 0.00 0.00 0.00 - #DIV/0!
Housing trust Fund (FND21400)1,500,000.00 1,500,000.00 1,500,000.00 0.00%
Animal Control Pet Adoption Debt 1,029,156.00 1,029,156.00 1,029,156.00 - 0.00%
Total Net Position - Beginning $231,618,127.09
$232,756,684.61
Total Net Position - Ending $232,756,684.61
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 048
COUNTY OF OAKLAND
FY 2026 SECOND QUARTER REPORT
ENTERPRISE FUNDS
TREASURER
ADOPTED AMENDED FY2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DELINQUENT PERSONAL PROPERTY
TAX (51800)
OPERATING REVENUE $512,734.00 $506,136.00 $506,136.00 $0.00 0.00%
OPERATING EXPENSE 615,001.08 615,001.08 615,001.08 $0.00 0.00%
NET OPERATING INCOME (LOSS)($102,267.08)($108,865.08)($108,865.08)$0.00 0.00%
5,000.00 5,000.00 $5,000.00 $0.00 0.00%
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($97,267.08)($103,865.08)($103,865.08)$0.00
TRANSFERS OUT - - - -
TOTAL NET INCOME (LOSS)*($97,267.08)($103,865.08)($103,865.08)$0.00
TOTAL NET POSITION - BEGINNING 1,821,389.52
049
ADOPTED AMENDED FY 2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
DRAIN EQUIPMENT FUND ( 63900)
OPERATING REVENUES:
Inside $68,668,570.00 $68,668,570.00 $65,708,570.00 ($2,960,000.00)-4.31%
payroll charges for turnover and vacant positions, offset in Salaries
and Fringes. Fav - Maintenance Contracts $40,000 the result of
the systems for drain equipment, materials & supplies and CAMS
labor charges.
Outside $340,100.00 $340,100.00 $340,100.00 $0.00 0.00%
Total Revenue 69,008,670.00 69,008,670.00 66,048,670.00 (2,960,000.00)-4.29%
OPERATING EXPENSES $69,509,670.27 $72,365,031.27 $69,153,755.70 $3,211,275.57 4.44%
repair work for Supervisory Control and Data Acquisition (SCADA)
system. Fav - Equipment $100,000 and Vehicles $100,000 due to
over estimated depreciation schedule. Fav - Material and Supplies
$55,000 due to decrease in these items being used in infrastructure
repairs. Unfav - Indirect Costs ($140,000) due to indirect cost rate
finalized after budget process. Unfav - Adjustment Prior Years
Revenue ($130,600) for reconciling unbilled account receivables to
recognize revenue for rebill items duplicated after conversion to
Workday. Unfav - Employee Footwear ($48,500) the result of the
new union contract establishing a annual payroll deduction for boot
allowance to each employee.
established for employees can get exam prep course material
cheaper with memberships. Unfav - Travel and Conference
($10,000) the result of increased spending on seminars to keep
employees current on regulations pertaining to their jobs. Unfav -
Printing Supplies ($5,500) due to no budget established for toner
($5,000) due to no budget established for new tariff expenses
related to current federal government policies.
NET INCOME (LOSS) BEFORE ($501,000.27)($3,356,361.27)($3,105,085.70)$251,275.57 -7.49%
WATER RESOURCES COMMISSIONER
FISCAL YEAR 2026 SECOND QUARTER FORECAST
INTERNAL SERVICE FUND
COUNTY OF OAKLAND
050
ADOPTED AMENDED FY 2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NON-OPERATING REVENUE/(EXPENSE)$429,000.00 $429,000.00 $559,000.00 $130,000.00 30.30%Fav - Income from Investment $100,000 due to investment base
and market rate fluctuations. Fav - Gain on Sale of Capital $30,000
due to sale of owned items at county auction or online bidding
services.
TOTAL NET POSITION - BEGINNING 40,198,951.00$
TOTAL NET POSITION - ENDING 37,612,865.30$
*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.
051
COUNTY OF OAKLAND
FY 2026 SECOND QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue $ 14,603.00 $ 14,603.00 $ 14,603.00 0.00 0.00%
Inside Revenue 13,167,500.00 13,167,500.00 13,173,100.00 5,600.00 0.04% - Fav. Prior year adjustments rebilled for FY25 services.
Total Operating Revenue $ 13,182,103.00 $ 13,182,103.00 $ 13,187,703.00 5,600.00 0.04%
OPERATING EXPENSE $ 7,645,796.00 $ 7,645,796.00 $ 7,784,496.00 (138,700.00) -1.81% - Unfav. ($180,800) due to corrections to Prepaid Expense
from audit, ($12,900) Info Tech Operations, ($9,000) Info
Tech Development based on actual usa e. Partiall offset b
fav. Salaries and Fringe Benefits $64,000 due to vacant
positions filled late in first quarter.
CLAIMS PAID 7,966,000.00 7,966,000.00 6,466,000.00 1,500,000.00 18.83%- Fav. due to lower than anticipated claims.
TOTAL OPERATING EXPENSES $ 15,611,796.00 $ 15,611,796.00 $ 14,250,496.00 1,361,300.00 8.72%
OPERATING INCOME (LOSS) (2,429,693.00)(2,429,693.00) (1,062,793.00) 1,366,900.00 -56.26%
NON-OPERATING REVENUE (EXPENSE) 500,000.00 500,000.00 500,000.00 - 0.00%
TRANSFER IN (OUT) $ - $ - $ - $ -
NET REVENUES OVER/(UNDER)*
EXPENSES $ (1,929,693.00) $ (1,929,693.00) (562,793.00) $ 1,366,900.00
TOTAL NET ASSETS - BEGINNING 5,764,590.67
TOTAL NET ASSETS - ENDING $ 5,201,797.67
052
COUNTY OF OAKLAND
FY 2026 SECOND QUARTER REPORT
ENTERPRISE FUNDS
AVIATION
ADOPTED AMENDED FY 2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
OPERATING REVENUE 6,733,500$ 6,759,771$ 6,974,771$ 215,000.00$ 3.18%-volumes, Car Rental concessions $52,000 due to increased usage since
COVID and rate increases, and Reimb US Customs $50,000 due to
increased international flights requiring inspections by Custom Agents.
Charges are rebilled to the customers.
OPERATING EXPENSE
8,591,187 8,597,955 7,342,725 (1,255,230.00) -1.83%-Infrastructure from Completed Airport Grants/Projects, Indirect Costs
($418,900) due to actual costs determined after budget close, Snow
Removal ($80,000) due to increase in inclement weather this year, US
Custom Services ($50,000) due to increased international flights requiring
inspections by Customs Agents, Equipment depreciation expense
to reclassification of project charges. Partially offset by Fav. Salaries and
Fringes $351,245 due to Vacant Positions, Credit Card Fees $35,000 due
to trend of payment by check, and Firefighting Supplies $55,000 due to
Firefighting Uniforms being reclassed from expense to assets.
NON-OPERATING REVENUE (EXPENSE)58,875 58,875 450,875.00 392,000 665.82%-
CAPITAL CONTRIBUTION - - 1,454,657.00 1,454,657.00 -grants/projects B-26-0118-1819, and B-26-0079-8218 and per Auditors
recorded Estimated Revenue for PRJ-18034, PRJ-18051 and PRJ-18062,
along with Fav. Capital Contributions-Federal Grants $1,231,696 - Closed
out grants/projects B-26-0118-1819, and B-26-0079-8218 and per Auditors
053
COUNTY OF OAKLAND
FY 2026 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS
FACILITIES
ADOPTED AMENDED FY 2026 ARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~ ~~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue 138,000.00$ 138,000.00$ 138,000.00 -$ 0.00%
Inside Revenue 10,849,930.00 11,014,534.00 11,066,834.00 52,300.00 0.47% - Fav. Leased Equipment $282,000 due to fleet expansions and increased vehicle
acquisition cost that is being depreciated and Sublet Repairs Revenue $42,000 due
to increased repairs to department ownded vehicle, Partially offset by unfav. Parts
and Accessories ($200,300) due to rebilled material costs for vehicle repairs and
fleet expansions (offset by Parts and Accessories expense) and Productive Labor
($71,400) due to required labor for vehicle repairs and fleet expansions.
Total Revenue 10,987,930.00 11,152,534.00 11,204,834.00 52,300.00
OPERATING EXPENSE 13,172,330.00 13,613,110.00 13,235,310.00 377,800.00 2.78% - Fav. Gasoline Charges $468,000 due to current fuel costs and fuel-efficient vehicles
and Info Tech Development $26,000 due to the development of actual charges after
budget finalization (a third quarter budget amendment will be done to correct large
variance). Partially offset by unfav. Sublet Repairs Expense ($45,000) due to higher
than anticipated sublet repair costs (partially offset by Sublet Repair Revenue
$42,000), Insurance ($31,200) due to higher than anticipated costs, Auction
Expense ($20,000) due to the number of vehicles being sold also used cars
bringing high returns and Tires and Tubes ($20,000) due to higher than anticipated
OPERATING INCOME (LOSS) (2,184,400.00) (2,460,576.00) (2,030,476.00) 430,100.00
NON-OPERATING REVENUE
(EXPENSE)
940,000.00 940,000.00 940,000.00 - 0.00%
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (1,244,400.00) (1,520,576.00) (1,090,476.00) 430,100.00
TRANSFERS IN / (OUT) 15,000.00 270,000.00 346,000.00 76,000.00 28.15% - Fav. $76,000 due to vehicle budget requested for FY 25 but not delivered before
year end for Parks and Sheriff.
CAPITAL CONTRIBUTIONS - - - -
NET REVENUE
OVER/(UNDER) EXPENSES
(PLANNED USE OF FUND
BAL.) *(1,229,400.00)$ (1,250,576.00)$ (744,476.00)$ 506,100.00$
TOTAL NET ASSETS - BEGINNING 9,912,076.43$
TOTAL NET ASSETS - ENDING 9,167,600.43$
5/12/2026
054
FY 2026 SECOND QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
FACILITIES MAINTENANCE & OPERATIONS (#63100)
OPERATING REVENUES:
Outside Revenue $561,174.00 $570,994.00 570,994.00$ -$ 0.00%
Inside Revenue $36,627,564.00 $36,612,877.00 36,636,177.00 $23,300.00 0.06%
Union, Easter Seals, and the Road Commission which will be reclassified to
Ext - Other Revenue. Also favorable Refunds Miscellaneous $8,800
attributed to utility rebates from the Green Space Initiative Project.
TOTAL OPERATING REVENUE $37,188,738.00 $37,183,871.00 37,207,171.00$ 23,300.00$ 0.06%
OPERATING EXPENSES $36,399,331.15 $36,533,555.15 36,257,555.15$ $276,000.00 0.76%
vacancies and turnover. They have used $399,791 out of a $428,525
Overtime budget, $89,943 out of a $96,500 Holiday Overtime budget, and
$293,724 out of a $322,000 On Call budget. OPERATING
EXPENDITURES: Favorable Water and Sewage Charges $110,000 and
Natural Gas $90,000 due to rates and usage. Also favorable Material
Supplies $63,000 due to work order demand, as this budget serves as the
tool crib stock for work orders. Partially offset by unfavorable Maintenance
Supplies ($181,000) due to rising supply costs, such as air filters, that are
needed to maintain aging infrastructure. Also unfavorable Small Tools
($30,000) as this line has been trending higher due in recent years due to
rising supply costs. Additional unfavorable Road Salt ($25,000) due to
increased snow events, and Gasoline Charges ($24,000) due to increased
generator usage during power shut downs for repair work. INTERNAL
SERVICES: Unfavorable Info Tech Development ($125,000) due to a
FY2025 one-time appropriation of $350,000 for an IT Asset Management
project PRJ-18032 that was delayed resulting in most of the project work
and expenses occuring in FY2026. Partially offset by favorable Radio
Communications $26,000 due to no radio repair work yet this fiscal year.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS 789,406.85$ 650,315.85$ 949,615.85$ 299,300.00$
NON-OPERATING REVENUE 100,000.00$ 100,000.00$ 100,000.00$ -$ 0.00%
TRANSFERS IN -$ -$ -$ -$ #DIV/0!
TRANSFERS OUT (2,215,000.00)$ (2,215,000.00)$ (2,215,000.00)$ -$ 0.00%
Work Order Fund for M-Projects and a $15,000 transfer to Motor Pool for a
vehicle upgrade.
COUNTY OF OAKLAND
055
FY 2026 SECOND QUARTER REPORT
INTERNAL SERVICE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2026 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
COUNTY OF OAKLAND
TOTAL NET POSITION - BEGINNING 6,298,571.00$
056
COUNTY OF OAKLAND
FY2026 SECOND QUARTER FORECAST
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 2026 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT 33,999,419 33,999,419 33,999,419 - 0.00%
DEFERRED COMPENSATION-MATCH 4,933,000 4,933,000 6,765,000 1,832,000 37.14%-
projections, partially offset by unfavorable Deferred Comp-
County Pmts Match expense.
DEFINED CONTRIBUTION PLAN 27,238,200 27,238,200 36,600,200 9,362,000 34.37%-
projections, fully offset by unfavorable Defined Contribution -
County Retirement expense.
DEFINED CONTRIBUTION PLAN - PTNE 295,100 295,100 295,100 - 0.00%
RETIREMENT HEALTH SAVINGS 6,565,000 6,565,000 6,000,000 (565,000) -8.61%-
HEALTH SAVINGS ACCOUNT 375,000 375,000 1,800,000 1,425,000 0.00%-
projections, partially offset by unfavorable Health Savings
FLEX BENEFIT PLAN PAYMENTS 1,275,000 1,275,000 1,400,000 125,000 9.80%-
PROP-FRINGE BENEFITS UNIT 137,119 137,119 137,119 - 0.00%
PENSION EXPENSE CONTRIBUTION 3,356,382 3,356,382 3,356,382 - 0.00%
RETIREMENT ADMINISTRATION 668,601 668,601 668,601 - 0.00%
RETIREMENT ADMINISTRATION - PTNE 350,000 350,000 270,500 (79,500) -22.71%-
FRINGE BENEFIT ISF REVENUE 8,367,938 8,367,938 8,367,938 - 0.00%
TUITION REIMBURSEMENT 400,000 400,000 400,000 - 0.00%
COMPENSATION INSURANCE 2,306,961 2,306,961 2,145,500 (161,461) -7.00%-
HOSPITAL INSURANCE 48,210,000 48,210,000 48,210,000 - 0.00%
EXT - FLEX BEN HOSPITALIZATION - EMPLOYEE 8,250,000 8,250,000 8,250,000 - 0.00%
EXT - HOSPITAL INSURANCE 600,000 600,000 600,000 - 0.00%
PRESCRIPTION COVERAGE INSURANCE 10,740,400 10,740,400 10,740,400 - 0.00%
EXT - PRESCRIPTION DRUG REBATES 5,000,000 5,000,000 5,000,000 - 0.00%
EXT - RETIREE PRESCRIPTION DRUG REBATES 8,000,000 8,000,000 8,000,000 - 0.00%
DENTAL INSURANCE 3,815,000 3,815,000 3,815,000 - 0.00%
EXT - DENTAL INSURANCE (COBRA)20,000 20,000 20,000 - 0.00%
EXT - FLEX BEN DENTAL INSURANCE 565,000 565,000 565,000 - 0.00%
OPTICAL INSURANCE 298,500 298,500 298,500 - 0.00%
EXT - OPTICAL INSURANCE 1,500 1,500 1,500 - 0.00%
EXT - FLEX BEN VISION INSURANCE 200,000 200,000 200,000 - 0.00%
GROUP LIFE INSURANCE 718,700 718,700 718,700 - 0.00%
EXT - FLEX BEN DEDUCTIONS 618,000 618,000 618,000 - 0.00%
SALARY CONTINUATION 5,283,900 5,283,900 4,950,000 (333,900) -6.32%-
SOCIAL SECURITY 26,522,603 26,522,603 26,522,603 - 0.00%
UNEMPLOYMENT COMPENSATION 200,000 200,000 200,000 - 0.00%
EXT - TRAINING 5,000 5,000 5,000 - 0.00%
INVESTMENT INCOME 2,000,000 2,000,000 2,000,000 - 0.00%
TOTAL REVENUE 211,316,323 211,316,323 222,920,462 11,604,139 5.49%
057
COUNTY OF OAKLAND
FY2026 SECOND QUARTER FORECAST
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 2026 VARIANCE
FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRNCPL/INT/FEE 33,999,419 33,999,419 33,999,419 - 0.00%
DEFERRED COMP-COUNTY PMTS (MATCH)4,933,000 4,933,000 6,450,000 (1,517,000) -30.75%-
DEFINED CONTRIBUTION COUNTY RETIREMENT 27,238,200 27,238,200 36,768,000 (9,529,800) -34.99%-
DEFINED CONTRIBUTION PLAN - PTNE 295,100 295,100 295,100 - 0.00%
RETIREMENT HEALTH SAVINGS 6,565,000 6,565,000 6,000,000 565,000 8.61%-
FLEXIBLE BENEFIT PLAN PAYMENTS 1,275,000 1,275,000 245,000 1,030,000 80.78%-
ACCOUNTING SERVICES 137,119 137,119 137,119 - 0.00%
PENSION CONTRIBUTION EXPENSE 3,356,382 3,356,382 3,356,382 - 0.00%
HEALTH SAVINGS ACCOUNT 375,000 375,000 1,406,916 (1,031,916) -275.18%-
by Health Savings Account revenue.
NON DEPT EMPLOYEE RETIREMENT 270,500 270,500 270,500 - 0.00%
HR RETIREMENT ADMINISTRATION 616,755 616,755 616,755 - 0.00%
HR EMPLOYEE & LABOR RELATIONS EEO 297,038 297,038 297,038 - 0.00%
HR TRAINING AND DEV UNIT 798,923 798,923 798,923 - 0.00%
HR EMPLOYEE RECORDS AND HRIS 276,448 276,448 276,448 - 0.00%
HR BENEFITS ADMINISTRATION 897,376 897,376 897,376 - 0.00%
HR EMPLOYEE ENGAGEMENT 600,264 600,264 600,264 - 0.00%
HR EMPLOYEE BENEFITS UNIT 1,204,801 1,204,801 1,204,801 - 0.00%
EMPLOYEE IN-SERVICE TRAINING 200,000 200,000 200,000 - 0.00%
IN-SERVICE TRAINING - DEI 100,000 100,000 100,000 - 0.00%
IN-SERVICE TRAINING - INFO TECH 300,000 300,000 300,000 - 0.00%
PROFESSIONAL SERVICES 440,000 440,000 440,000 - 0.00%
SICK AND ANNUAL LEAVE CASH-OUT 3,400,000 3,400,000 3,400,000 - 0.00%
TUITION REIMBURSEMENT 400,000 400,000 400,000 - 0.00%
WORKERS COMPENSATION 1,500,000 1,500,000 1,000,000 500,000 33.33%-
RISK MANAGEMENT 807,229 807,229 807,229 - 0.00%
PATIENT CENTERED OUTCOME RESEARCH 30,000 30,000 30,000 - 0.00%
HOSPITALIZATION (CONTRACTUAL)57,030,000 57,030,000 63,500,000 (6,470,000) -11.34%-Unfav. due to anticipated claims higher than budget projections.
PRESCRIPTION COVERAGE 23,740,400 23,740,400 25,650,000 (1,909,600) -8.04%-Unfav. due to anticipated claims higher than budget projections.
DENTAL INSURANCE 4,400,000 4,400,000 4,400,000 - 0.00%
OPTICAL INSURANCE 500,000 500,000 500,000 - 0.00%
GROUP LIFE INSURANCE 1,336,700 1,336,700 1,336,700 - 0.00%
DISABILITY INSURANCE 5,283,900 5,283,900 5,467,800 (183,900) -3.48%-
SOCIAL SECURITY 26,522,603 26,522,603 26,522,603 - 0.00%
UNEMPLOYMENT COMPENSATION 200,000 200,000 200,000 - 0.00%
CHILD CARE FACILITY 568,472 568,472 568,472 - 0.00%
INDIRECT COSTS 500,000 500,000 500,000 - 0.00%
TOTAL EXPENSE 210,395,632 210,395,632 228,942,848 (18,547,216) -8.82%
NET REVENUE OVER/(UNDER) EXPENSES 920,691 920,691 (6,022,385) 30,151,355
TOTAL NET ASSETS - BEGINNING 506,119,899
TOTAL NET ASSETS - ENDING 500,097,513
Note: Does not reflect FY 2025 GASB #68 and GASB #75 impact yet; actuary reports are excepted in mid December 2025 and impact will be reflected in the FY 2025 CAFR.
{print "selection";1;9999;1;1}
058
FY 2026 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES( )
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING REVENUES:
Outside 3,830,485 3,830,485 3,510,785 (319,700)-8.35%-
($520,900) due to reduction of printers use by departments. Offset by
favorable Outside Agencies $242,400, Sale of Equipment $49,600, and
Inside 44,116,643 44,112,423 42,870,523 (1,241,900)-2.82%-
and OC Depts Development Support & Non Governmental Development
$2,100,300 due to rates remaining at prior year levels and limited resources
available to complete development due to vacancies. Offset by fav.
Equipment Rental $59,400 and Refunds Miscellaneous $600 due to rebills to
departments for maintenance charges on IT Office Equipment items.
TOTAL OPERATING REVENUE 47,947,128 47,942,908 46,381,308 (1,561,600)-3.26%
OPERATING EXPENSES 80,254,761 80,523,998 77,646,998 2,877,000 3.57%-
Software Support/Maintenance $1,809,100 due to lower maintenance rates;
Contracted Services $1,686,700 due to reduction of contractual costs for
staffing services; Communications $317,300 due to higher than anticipated
costs; Charge Card Fee $892,900 for reduction in credit card activity; Adj
Prior Years $319,000 due to FY 2025 expenditure accruals; Internal Services
$19,100 is primarily due to fav. Insurance Fund; Sublet Repairs $34,400;
Travel $39,900 due to reduction of staff traveling to conferences;
Membership Dues $7,500 due to memberships being established for
employees; Garbage & Rubbish $6,300 for disposal costs and Software
Rental/Lease $3,200 due to decreased activity. Unfav. Professional
Services ($3,405,900) a budget amendment is recommended to adjust the
account for projects previously approved in prior year; Parts and Accessories
($172,300) due to usage; Indirect Cost ($878,700) due to actual charges
determined after budget finalization; Equipment Maintenance ($598,300) for
hardware maintenance costs; Maintenance Contracts ($157,700) and
Amended Budget for Overtime $103,770; Actuals as of 3/1/2026 was
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (32,307,633)(32,581,090)(31,265,690)1,315,400 -4.04%
NON-OPERATING REVENUE 100,500 100,500 100,500 0 0.00%
TRANSFERS IN 7,906,676 8,213,163 8,213,163 0 0.00%
TRANSFERS (OUT)0 115,000 115,000 0 0.00%
CAPITAL CONTRIBUTION 0 0 0 0 0.00
NET REV OVER(UNDER) EXP*(24,300,457)(24,152,427)(22,837,027)1,315,400
TOTAL NET POSITION - ENDING 20,138,697
Information Technology - Operations (63600)
1
059
FY 2026 SECOND QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2025 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES( )
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
OPERATING REVENUES:
Outside 9,265,600 9,265,600 10,328,200 1,062,600 11.47%
911 surcharge and Antenna Site Management $305,600 due to updates in
rental contracts.
Inside 491,828 491,828 298,728 (193,100)-39.26%
equipment replacement and Leased Equipment ($53,800) due to lower than
anticpated reimbursement by participating agencies for equipment
TOTAL OPERATING REVENUE 9,757,428 9,757,428 10,626,928 869,500 8.91%
OPERATING EXPENSES 13,121,325 13,222,717 11,650,217 1,572,500 11.89%
Communications $382,000 for connectivity costs for cell tower sites used for
coverage enhancements of the Radio system; Salaries and Fringes
$235,700 dued to vacanies; Tower Charges $195,900 for tower rental
agreements;Contracted Services $32,700 for staffing services; Indirect Cost
$110,500. Also fav. Parts and Accessories $177,400 for equipment
replacement, Supplies $8,400; Electrical Service $18,100 , Travel and
Conference $12,500, Personal Mileage $2,500 based on usage. Partially
offset by unfav. Equipment Maintenance ($686,100) due to maintenance
costs; Interest Expense ($99,200) due Bond Issuing Costs; Professional
Services ($95,700) due to higher than anticipated contractual costs for
staffing services and Internal Services ($18,100) primarily due to Info. Tech
Amended Budget for Overtime $150,000; Actuals as of 3/1/2026 was $5,181
due to coverage of staff for projects.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS (3,363,897)(3,465,289)(1,023,289)2,442,000
NON-OPERATING REVENUE 100,000 100,000 241,345 141,345 141.35%
TRANSFERS IN 86,360 187,752 187,752 0 0.00%
TRANSFERS (OUT)(286,000)(286,000)(286,000)0 0.00%
TOTAL NET POSITION - BEGINNING 63,367,086
Information Technology - Radio Communications (53600)
2
060
Date of Donation Amount
January 2026 Total $6,828.25
February 2026 Total $7,887.56
March 2026 Total $7,746.09
Total $22,461.90
061
Department of Public Services
Oakland County Children's Village
Date:Donor:Cash/Check:Items:Estimated Value:
1/5/2026 Ecto HR Inc Check $175.00
1/5/2026 A. Tungate 20 Bibles $175.00
1/5/2026 M. Grozde Check $100.00
1/7/2026 St. Perpetua Catholic Church 20 Pillowcases, 5 Lululemon Bags, Game $335.00
1/12/2026 Senior Center Bag of Yarn, Stickers, Stamps, Crafts $1,000.00
1/20/2026 Simps Formal Wear Christmas Baskets, Choclate $150.00
1/28/2026 Waterford Senior Center Yarn, Puzzels, Hair Items $400.00
1/30/2026 Waterford Senior Center Yarn, Magazines $50.00
2/3/2026 St. Perpetua Catholic Church Pillow cases, Lululemon Bags $320.00
2/9/2026 Waterford Township Library Magazines, Story Boards $100.00
2/10/2026 D. Malik 20 Pillowcases $300.00
2/6/2026 Simps Formal Wear 5 Boxes of Candy $40.00
2/25/2026 Waterford Knitters Yarn, BP Mini's, $100.00
2/26/2026 Little Quilt Shop 15 Handmade Quilts $200.00
3/4/2026 OCCVF Pizza for Financial Literacy Fair $487.27
3/4/2026 B. Esteves Ninetendo Switch Game w/ Games $380.00
3/17/2026 D. Malik 20 Pillowcases $300.00
3/19/2026 M. Staten Bibles, Toiletries, Books, Crafts $300.00
3/26/2026 J.Frejat Meijer Gift Cards $200.00
Total:$4,912.27
Donation Tracking : Donation Period January 2026 to March 2026
062
MONTH ADJUST BAD DEBT
WRITEOFF Tota Write-Off
(5,378.77)(50,645.59)(56,024.36)
(2,915.48)(43,797.97)(46,713.45)
(5,204.23)(43,701.10)(48,905.33)
Totals
Deparment of Health and Human Services
FY 2026 Second Quarter Write-Offs (January 2026 - March 2026)
063
Name (Last, First) or
Company Name or
Last 4 Digits of Credit
(Credit Card,
Invoice/Accounts
Invoice Number or
Case Number Description Transaction
Date Amount Month Written-
off Reason / Comments
Credit Card Payment Order 5481324 OCSO Results Program - ETG 11/5/2024 $35.00 March-26
Oakland County Sheriff's Office
Jan-March 2026
064