HomeMy WebLinkAboutResolutions - 2007.09.20 - 9371MISCELLANEOUS RESOLUTION ii07209 September 20, 2007
BY: FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2007 THIRD QUARTER
FINANCIAL FORECAST AND BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
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
variance between estimated revenue and projected expenditures, amendments are
required; and
WHEREAS the Fiscal Year (FY) 2007 Third Quarter Financial Forecast Report
has identified several variances and budget amendments are recommended; and
WHEREAS due to implementation of the Jail Management System (IMACS),
Corrections Services staff have been temporarily assigned to work on the
implementation, which has increased overtime usage for other staff and costs
related to the implementation qualify for reimbursement from the Corrections
Officers Training Fund (account 10100-4030301-112590-222450); and
WHEREAS a budget amendment is recommended to reappropriate $95,000 from the
Non-Departmental Legislative Expense account to Board of Commissioners' Public
Information account for expenses related to printing and publishing the Board of
Commissioners Annual Report; and
WHEREAS the Purchasing Division is requesting a budget amendment to
reappropriate $3,597 from projected favorability in Professional Services to IT
Operations and funding for the acquisition of (3) three Computers workstations,
one of which will be used by vendors and the other two will be used at additional
work stations by the employees; and
WHEREAS a budget amendment is requested to reappropriate $12,500 projected
favorability from Facilities Engineering Salaries and Fringe Benefits to
Facilities Management - Administration due to projected higher hospitalization
costs in Facilities Management; and
WHEREAS a reappropriation of $47,250 is recommended within the Planning
Division budget due to printing requests shifting more towards utilizing the
County's Print shop rather than private vendors; and
WHEREAS per MR #06200 which accepted the Health Division's Comprehensive,
Planning, Budgeting and Contracting Grant, a budget amendment of $172,480 is
recommended to reappropriate grant match funding to the Health Fund and amend the
Nurses Family Partnership (NFP)Grant based on finalized detail for the budget; and
WHEREAS various divisions are projecting unfavorable variances and there is
sufficient favorability projected in the Non-Departmental Budget for Income from
Investments to amended the budget by $202,400 to offset the variances as follows:
Sheriff's Office - $185,000 to purchase high density shelving to
maximize space for records.
BOC - Outside Single Audit - $6,000 for expenses incurred due to
unanticipated additional work necessary to complete the single audit
for FY 2006 records.
County Executive - ERP - $70,400 to replace expired Hazmat suits.
Human Services - Administration - $20,000 to extend contract for the
SAVE ("Serving Adults who are Vulnerable and/or Elderly") Program;
and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote.
Public Services - $231,000 due to increased expensed in Community
Corrections for Drug Testing and Alternative Incarceration Centers and
in Animal Control Division for Kennel supplies. Budget amendments are
also requested to recognize an increase in revenues for Community
Corrections - $100,000 for Fee Income due to increase drug testing and
Animal Control Division - $25,000 due to increase in activity for
animal sterilization and Pound Fees received; and
WHEREAS the Parks and Recreation Commission has approved amendments totaling
$23,500 as of June 30, 2007 to reflect adjustments for building maintenance costs
connected with installation of new and updated audio/visual equipment at the Parks
and Recreation Commission Booth, Waterford Activity Center and Lookout Lodge,
adjustments to reflect salary and operating budgets for Catalpa Park, Highland
Oaks and Concert in the Park funding, and to reflect budget adjustments, Pros
Contract amendment and Glen Oaks Awning expenditures; and
WHEREAS the Community Corrections Division is requesting a budget amendment
to transfer funds in the amount of $10,000 from the Community Corrections Grant
Fund (#27370)to the Information Technology Fund (#63600) to cover costs relating
to Info Tech resources working on data warehouse and reporting enhancements for
the C*Star database; and
WHEREAS several amendments are requested for the Department of Information
Technology to transfer and reappropriate funding for the following:
$3,597 - Transfer from General Fund ($2,445) and revenue for
Operations ($1,152) from the Purchasing Division for three (3)
additional computer workstations.
$145,865 - Planned Use of Fund Balance to appropriate $48,918 to
continue work on various projects previously approved, such as
Equalization Receivable Migration, Drain Records Conversion, E-Health,
and Land Address Management; $3,902 to implement security systems
audit of PCI Security Metrics and $4,540 to implement
Telecommunications & Technology Toolkit for Wireless Oakland
initiative; $88,505 to transfer to the Drain Equipment Fund as
approved per MR #03241 for the completion of the HydroDrain Conversion
Project.
WHEREAS due to a significant increase in fuel costs, it is necessary to
amend the Leased Vehicle appropriations for several General Fund departments as
detailed in Schedule B(1), which can be offset by projected favorability in
various Non-Departmental revenues; and
WHEREAS the Human Resources Department has requested a budget amendment to
appropriate $22,000 from General Fund Designated Fund Balance (GL account 10100-
9010101-196030-371449) to the HR-Compensation and Benefits Division to purchase a
salary survey and compensation tool, which will provide a more cost effective
method for continuous updated salary information for the local, state and national
labor market; and
WHEREAS an amendment is recommended to the Information Technology Fund to
appropriate funds in the amount of $1,297,222 for workstation replacements
necessary for planned maintenance projects for the remainder of FY 2007, and
funding is available in the General Fund Designated Fund Balance (GL Account
10100-9010101-196030-371448); and
WHEREAS Section 25 of the General Appropriations Act requires that the Board
of Commissioners receive a quarterly report regarding adjustments made to Inmates
accounts on transactions billed in excess of ability to pay as well as approve the
write-offs of any bad debts in excess of $1,000; and
WHEREAS adjustments made to the Inmate Accounts for FY 2007 during the
period of April through June totaled $544,011; and
Planned Use of Fund Balance $1,297,222
Transfer to Info Tech Fund
Total General Fund
(63600)
$1,297,222
WHEREAS the Community and Home Improvement Division had write-offs listed in
the FY 2007 2nd Quarter Financial Report approved per MR #07139 for 2007
Uncollectible Home Improvement Loans, and the total for the write-offs was
incorrectly stated at $303,635 and should have been $683,253.79 as detailed in
Schedules C-1 and C-2 combined; and
WHEREAS numerous attempts with no response have been made to collect
outstanding accounts receivables from Axciom Corporation, and the Micrographic
Division of the Clerk Register of Deeds' Office and the Fiscal Services Division
have identified $10,350 in accounts receivables as uncollectible and recommend
this amount be written off.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the
Fiscal Year 2007 Third Quarter Financial Report.
BE IT FURTHER RESOLVED that $22,000 be appropriated from the Designated Fund
Balance account for HR Comp Work Force Planning and budgeted in the HR-
Compensation and Benefits Division as follows:
GENERAL FUND (10100)
Revenue
9010101-196030-665882
Expenditure
1050501-183010-730338
Planned Use of Fund Balance $22,000
Computer Research Service
Total General Fund
$22,000
0
BE IT FURTHER RESOLVED that $1,297,222 be appropriated from the Designated Fund
Balance account for Future Technology Replacement (GL Account #371448) and
budgeted in the Information Technology Fund as follows:
GENERAL FUND (10100)
Revenue
9010101-196030-665882
Expenditure
9010101-152010-788001-63600
INFORMATION TECHNOLOGY FUND
Revenue
1080101-152010-695500-10100
Expenditures
1080201-152010-731458
1080601-152010-750154
Transfer from General Fund
Professional Services
Expendable Equipment
Total Expenditures
Change in Fund Equity
$1,297,222
$ 267,222
1,030,000
$1,297,222
0
Chairperson, on behalf of the Finance Committee, I move the adoption of the
foregoing resolution.
FINANCE COTTTEE
_
OAKLAND
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
zareirst
L BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
Wm, Art Holdswonh, Deputy Director
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget
Art Holdsworth, Deputy Director, Management an48udget
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVeme Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2007 Third Quarter Forecast Report
DATE: September 12, 2007
FY 2007 FORECAST
Attached please find the Fiscal Year (FY) 2007 Third Quarter Forecast Report. In total, Fiscal Services forecasts
that the County will complete Fiscal Year 2007 with overall favorability of $11,883,763 in General Fund / General
Purpose (GF/GP) operations, OF/OP includes all operations except grants, enterprise funds and internal service
funds. This overall favorability is split between receiving $12,932,724 more revenue than anticipated and projected
expenditure unfavorability of $1,038,961. It is important to note, however, that 86% of the favorability reflects a
one-time adjustment related to the final year of the property tax acceleration payment. Removing this adjustment,
overall favombility would be $1,620,763.
REVENUES
Forecasted GF/GP revenues are estimated to be 2.55% more than budget or $12,932,724. The majority of the
favorability is the result of the following events:
A. TAXES- Favorable: $10,263,000
• FY 2007 forecast is more than budget since it is based on updated estimated April 2007 Taxable
Value (TV) for the July 2007 levy. The FY 2007 budget was based on April 2006 TV for both
December 2006 levy and July 2007 levy. As stated above, this is the last year for the accelerated
payment
B. INVESTMENT INCOME —Favorable: $1,181,000
• Investment income is favorable due to increased interest rates.
C. OTHER REVENUES - Favorable: $965,930
• Other Revenue is favorable due to receipts and recording of prior year adjustments in Non-
departmental and Children's Village
D. INTERGOVERNMENTAL GENERAL REIMBURSEMENT - Favorable: $1,171,089
• Convention Facility Tax is favorable $523,820, State Court Equity payment is favorable $660,000
and Cigarette Tax is unfavorable ($12,731.)
EXPENDITURES
Overall, expenditures are estimated to be 0.20% more than budget or restated, $1,038,961 unfavorable. This is
partly due to increased fuel costs. Departments that are projected to be unfavorable at the end of the fiscal year
(barring any amendments) are: Circuit Court, Sheriffs' Office, Board of Commissioners, Drain Cormnissioner and
Public Services.
j'
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONIIAC LAKE RD DEPT 409 • WATERFORD MI 48328-0409 • (248) 858-2163 • FAX (248) 452-9172
EMAIL: vanpeli@oakgov.com
k CIRCUIT COURT — Expenditures are projected to be unfavorable ($481,200) at year end due to
increased rates for county wards housed at state institutions. Costs are forecasted to be over
budget at year by ($720,000) which assumes that the rate increase is effective June 1, 2007. Also,
Professional Services are projected to be unfavorable ($125,600) due to increased use of
Psychiatric Evaluation and Testing. This unfavorability is partially offset by tamability in
Salaries and Fringes due to turnover, $184,000, Attorney Fees for mediation $150,000 and
Defense Attorney Fees of $110,000.
B. SHERIFF Unfavorability of ($5,856,000) is forecasted mostly as a result of Overtime related to
the higher prisoner population and for road patrol. Overtime for Patrol is recoverable thru contract
agreements with municipalities. Although an amendment was made to cover increased fringes for
medical insurance, this line is still expected to be over budget at year end. Operating Expenditures
are projected to be unfavorable for deputy supplies. Internal Support expenditures are forecasted
to be unfavorable ($525,000) which mostly the result of direct charge for fuel costs. A budget
amendment will be presented to correct leased vehicle budgets related to fuel costs for the Sheriff
as well as other departments.
C. BOARD OF COMMISSIONERS -- The department is anticipated to be over budget at year end by
($27,800) due publication of the Commissioners Annual report and increased charges resulting
from the 2006 Audit of County Financial records. A budget amendment is recommended to move
funds from non-departmental Legislative Expanse to cover the costs of the Annual Report.
D. DRAIN COMMISSIONER The department may be unfavorable at year end by ($15,423) due to
Legal Expense and Recording fees as a result of enforcing Soil Erosion codes.
E. PUBLIC SERVICES — The department is expected to be over budget in Veterans' Services
Division, Community Corrections Division, Medical Examiner Division and Animal Control
Division. (Note: All but a portion of Community Corrections overage is covered by increased
Public Services revenue.)
• Veterans' Services unfavorability is the result of fuel charges from the Motorpool fund.
• Community Corrections has experienced an increase in costs related to drug testing and
Contracted Services for offender treatment due to an increase in the number of program
participants. Jail overcrowding has a direct effect on number of participants in Community
Corrections programs. This is partially offset by additional revenue. A budget amendment is
recommended.
• An overage is expected at the Medical Examiner's Office due to rate increases on Laboratory fees.
• Operating expenditures at Animal Control have increased for animal supplies, and
custodial/janitorial supplies. This is the result of new procedures. A budget amendment is
recommended.
2
Account Name
Sheriff Enhancement Funds
Sheriff Salaries
Total
BOC - Public Information
Non-Dept - Legislative Expense
Total
Professional Services
Info Tech - Operations
Transfer to Info Tech Fund
Total
Fac. Engineering - Salaries
Fac. Engineering - Fringe Benefits
Fac. Mgmt /Admin - Fringe Benefits
Total
Planning - Printing
Planning - Print Shop
Planning - Telephone Comm.
Total
Grant Match
Transfer Out to Health Fund
Total
95,000.00
(95,000.00)
(3,597.00)
1,152.00
2,445.00
(5,000.00)
(7,500.00)
12,500.00
$ (172,480.00)
172,480.00
HEALTH FUND (#20221)
Revenue
9090101 134860 695500 10100
Expenditure
1060231 133215 788001 28607
GF/GP OPERATIONS - AMENDMENTS
GENERAL FUND (#10100)
Revenues
9010101 196020 655385
1070401 113140 630686
1070801 114115 630074
1070801 114020 631582
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2007 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GFIGP)
FY 2007
AMENDMENTS
IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Acct Fund Aff.
Sheriffs Office
Revenue
4030301 112590 670285
Expenditure
4030301 112620 712020
BOC / Non- Dept / M & B
Expenditures
5010101 180020 731500
9090101 196030 731080
Management and Budget Purchasing Division
Expenditures
1020401 182110 731458
1020401 182110 774636
1020401 182110 788001 63600
Facilities Management
Expenditures
1040801 148020
1040801 148020
1040101 140000
Economic Development & Community Affairs
Expenditures
1090201 171000 731388
1090201 171000 776666
1090201 171000 778675
Non-Departmental
Expenditures
9090101 196030 730800
9010101 134860 788001 20221
702010
722740
722740
$ 90,454.00
$ 90,454.00
$ (47,250.00)
40,000.00
7,250.00
Non-Dept Transfer In from Gen Fund $ 172,480.00
Health -Trf Out to CPBC- NFP Grant $ 172,480.00
Non-Dept - Income from Investments $ 387,400.00
Comm Corr - SF Results - Fee Income 100,000.00
Animal Control - Sterilization Fees 20,000.00
Animal Control - Pound Fees 5,000.00
Total Revenues $ 512,400.00
B
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2007 THIRD QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2007
AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
Expenditures
4030201 •
5010101
1010115
1060101
1070401
1070401
1070805
1070805
1070805
112680 760126 Sheriff - Misc Capital Outlay 185,000.00
180020 731435 BOC Prof. Svs - Single Audit $ 6,000.00
115090 750154 County Exec/ERP-Expend. Equip. Exp. 70,400.00
133000 731458 Human Svcs Admin - Prof. SVCS 20,000.00
113140 750548 Comm Corr - Drug Testing 25,000.00
113180 730373 Comm Corr - Alternative Incarc. Ctrs 190,000.00
114090 750014 Animal Ctrl/Kennel - Animal Supplies 5,000.00
114090 750063 Animal Ctrl/Kennel - Custodial Supplies 6,000.00
114090 750231 Animal Ctrl/Kennel - Housekeep&Jan 5,000.00
Total Expenditures $ 512,400.00
7
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS I
Dept ID Program Acct Fund Aff Oger Unit Account Name
Parks and Recreation Fund - #50800
Revenues
5060101 160000 650104
Total Revenues
Expenditures
5060101 160000 730373 Contracted Services
5060101 160000 731500 Public Information
5060327 160010 730198 Building Maintenance
5060732 160072 730198 Building Maintenance
5060765 160070 730562 Electric Service
5060765 160070 730646 Equipment Maintenance
5060765 160070 730653 Equipment Rental
5060765 160070 730786 Garbage and Rubbish
5060765 160070 730814 Grounds Maintenance
5060765 160070 731241 Miscellaneous
5060765 160070 731269 Natural Gas
5060765 160070 731689 Security Expense
5060765 160070 750504 Small Tools
5060765 160070 750581 Uniforms
5050765 160070 776666 Print Shop
5060805 160210 702160 Summer Help
5060805 160210 722740 Fringe Benefits
5060845 160210 702160 Summer Help
5060845 160210 722740 Fringe Benefits
5060870 160210 702160 Summer Help
5060870 160210 722740 Fringe Benefits
5060870 180210 730814 Grounds Maintenance
5060870 160210 731241 Miscellaneous
5060870 160210 731689 Security Expense
5060870 160210 750476 Recreation Supplies
5060870 160210 750504 Small Tools
5060870 160210 776666 Print Shop
5060910 160430 730646 Equipment Maintenance
5060870 160210 730359 Contingency
5060735 160070 730198 Building Maintenance Charges
5060846 160210 730198 - Building Maintenance Charges
5060201 160000 730359 Contingency
Total Expenditures
Change in Fund Equity
Health Division - CPBC Nurse Family Partnership Grant - #28607
Contributions Operating
160000
160000
160010
160072
160070
160070
160070
160070
160070
160070
160070
160070
160070
160070
160070
160210
160210
160210
160210
160210
160210
180210
160210
160210
160210
160210
160210
160430
160210
160070
160210
160000
Revenues
1060231
Expenditures
1060231
1060231
1060231
133200 695500 20221
133200 702010
133200 722750
133200 731458
Transfer In from Health Fund
Salaries
Fringe Benefits
Professional Services
Total Expenditures
Net Change in Fund
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2007 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
FY 2007
AMENDMENTS
400.00
400.00
$ 37,060.00
400.00
14,889.00
29,500.00
250.00
750.00
1,000.00
1,500.00
9,300.00
3,000.00
250.00
2,500.00
1,500.00
150.00
250.00
14,100.00
4,400.00
5,000.00
500.00
2,000.00
225.00
4,000.00
500.00
1,000.00
2,000.00
1,000.00
500.00
18,000.00
(155,124.00)
12,300.00
11,200.00
(23,500.00)
400.00
$ 17Z,460100
$ 114,097.00
53,383.00
5,000.00
$ 172,480.00
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2007 THIRD QUARTER BUDGET AMENDMENTS
PROPRIETARY / SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
PROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS I
Community Corrections Grant Fund - #27370 - GRO000000093
Expenditures
1070401 113000 773630
1070401 113000 788001 63600
FY 2007
AMENDMENTS
$ (10,000.00)
10,000.00
Info Tech Development
Transfer Out to IT Fund
Information Technology Fund - #63600
Revenues
1080101 152000 695500 10100
1080101 152000 695500 27370
1080101 152000 665882
1080101 152000 631302
1080101 152000 631327
Transfer In from General Fund 2,445.00
Transfer In from Comm Corr Fund 10,000.00
Planned Use of Fund Balance 145,865.00
Non-Gov't Development (10,000.00)
OC Depts Operations 1,152.00
$ 149,462.00
Expenditures
1080101
1080601
1080201
1080201
1080701
152000 788001 63900 Transfer to Drain Equipment $ 88,505.00
152010 750154 Expendable Equipment Expense 2,445.00
152010 731458 Professional Services 14,234.00
152010 750170 Other Expendable Equipment 26,409.00
152020 731458 Professional Services 16,717.00
Total Expenditures $ 148,310.00
Change in Fund Equity $ 1,152.00
Drain Equipment Fund - #63900
Revenue
6010201 149700 695500 63600 Transfer from Info Tech Fund
Change in Fund Equity
88,505.00
88,505.00
AMENDED
BUDGET
State Court Fund Dist). PA 189
Refund Prior Years Expenditure
Total Revenues
SCHEDULE B (1)
CURRENT
AMENDED YTD
BUDGET EXPENDITURES ANNUALIZATION AMENDMENT
660,000.00
372,200.00
1,032,200.00
OPER
DEPT FUND PROGRAM OBJECT UNIT
Revenues
9010101 10100 196010 620632
9010101 10100 196030 670570
Expenditures
1010501
1030101
1030803
1030850
1040801
1050101
1070401
1070501
1070601
1070801
_A 1070801
01090101
2010101
3010403
4010101
4030101
4030301
4030601
4030601
4030901
4030901
5010101
7010101
1060201
1060501
10100 181020 776661
10100 184000 776661
10100 184020 776661
10100 184030 776661
10100 148020 776661
10100 183010 776661
10100 113060 776661
10100 174000 776661
10100 132030 776661
10100 114090 776661
10100 114100 776661
10100 171000 776661
10100 180000 776661
10100 121200 776661
10100 122050 776661
10100 112580 776661
10100 112590 716661
10100 110000 776661
10100 116200 776661
10100 110040 776661
10100 110090 776661
10100 180010 776661
10100 186040 776661
20221 133150 776661
20293 112090 776661
MOTOR POOL - FUND 66100
THIRD QUARTER FY 2007 AMENDMENT
Corporation Counsel
Central Services
Support Services - Mail Room
Support Services - Materials
FM&O - Engineering
Human Resources
Community Corrections
MSU Extension
Medical Examiner
Animal Control - Kennel Operations
Animal Control - Road Patrol
Economic Dev - CD Admin
Clerk
Circuit Court - Family Court
Prosecutor
Sheriff - Administration
Sheriff - Corrective Services
Sheriff - Protective Services
Sheriff - Marine Safety
Sheriff - Technical Support
Sheriff - NET
Board of Commissioners
Treasurer - Administration
Health - Administration
Children's Village
Total Expenditures
0.00 89.00 100.00 100.00
5,725.00 5,169.00 6,203.00 1,000.00
13,000.00 10,991.00 13,190.00 2,000.00
14,000.00 12,980.00 15,576.00 3,000.00
13,600.00 12,249.00 14,700.00 2,000.00
0.00 1,249.00 1,249.00 1,500.00
56,340.00 51,266.00 61,519.00 5,500.00
4,000.00 3,125.00 3,750.00 1,000.00
40,000.00 38,012.00 45,614.00 5,600.00
6,000.00 4,380,00 5,256.00 1,000.00
143,822.00 141,554.00 169,865.00 30,000.00
500.00 1,198.00 1,438.00 500.00
20,880.00 27,289.00 32,747.00 15,000.00
25,000.00 21,209.00 25,451.00 2,000.00
57,000.00 57,984.00 69,581.00 13,000.00
96,000.00 118,531.00 142,237.00 47,000.00
292,500.00 275,647.00 335,811.00 44,000.00
2,563,824.00 400„ 2 333.00
3,271,018.00 700,000.00
75,000.00 76,835.00 92,202.00 20,000.00
347,600.00 327,656.00 393,187.00 50,000.00
272,000.00 287,458.00 344,949.00 75,000.00
9,500.00 14,727.00 17,673.00 8,000.00
12,690.00 10,506.00 12,607.00 1,000.00
16,000.00 13,709.00 16,450.00 1,000.00
37,000.00 33,013.00 39,616.00 3,000.00
4,121,981.00 3,947,159.00 5,131,989.00 1,032,200.00
100.00
6,725.00
15,000.00
17,000.00
15,600.00
1,500.00
61,840.00
5,000.00
45,600.00
7,000.00
173,822.00
1,000.00
35,860.00
27,000.00
70,000.00
143,000.00
336,500.00
3,263,824.00
95,000.00
397,600.00
347,000.00
17,500.00
13,690.00
17,000.00
40,000.00
5,154,181.00
0.00 TOTAL CHANGE IN GENERAL FUNDIGENERAL PURPOSE
Number of
Accounts
Amount Waived
TOTAL 233 $544,011.00
Interoffice
MEMORANDUM
to: LaVerne Smith, Fiscal Servicees
cc: Judi Lockhart, Reimbursement
from: Joyce Raczka, Reimbursement
re: Inmate Waived Report
date: July 24, 2007
Submitted for your review is the Inmate Report for 2007 for the Months of Apr, May and
Jun 2007.
APR
MAY
JUN
07 081915 CZ 100 $238,648.00
07 082636 CZ 73 $190,224.00
07 083351 CZ 60 $115,129.00
From the desk of... .
Joyce Raczka
Reimbursement
1200 N Telegraph Road
Pontiac, Michigan 48343
Te1:248-858-7368
fax:248-975-4288 11
SCHEDULE C-1
2007 UNCOLLECTABLE HOME IMPROVEMENT LOANS
HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS
CASE # I HOMEOWNER IBAL DUE ADDRESS
1 8323 I Albert & Patricia Persichini ' $ 8,323.00 316W Jarvis, Hazel Park 48030
2 8381 Donald & Geneva Holmes $ 19,175.00 21930 Harding, Oak Park 48237 _
: 3 9313 i Donald & Geneva Holmes $ 13,787.00 ,21930 Harding, Oak Park 48237
, 4 84371Dorothy J Jacobs I $ 11,176.00 24001 Dante, Oak Park MI 48237
; 5 8493 Eleanor Johnson I $ 13,064.00 23163 Reynolds, Hazel Park 48030
' 6 8558 Sylvania & Zera Guinn * ' $ 11,415.00 21399 Bethlawn, Ferndale 48220
7 8568 Mary Barba 1 $ 13,185.00 743 E Maxlow, Hazel Park 48030
8 8793 Marvin & LaJune Travis 1 $ 13,065.00 ;24701 Kipling, Oak Park 48237
, 9 8850 Melvin & Mary Elam $ 13,200.00 121412 Reirnanville, Ferndale 4822c>.' I , 10 8926 Valerie VanDosen $ 14,380.00 11821 Hazelhurst, Ferndale 48220
11 8929 Peggy O'Neil 1 $ 13,350.00 112 W Madge, Hazel Park 48030
12 8975 William Schrader 1 $ 12,003.00 1220 E Pearl, Hazel Park 48030
, 13 9074 'Ann Walthall I $ 21,325.00 16817 Cooley Lake Rd, W Bloomfield 48324
14 9159 Cindy Dailey $ 19,047.00 123401 Powell, Hazel Park 48030
I 15 9223 Janice Nana $ 19,270.00 1 1534 Jenifer, Madison Hts 48071 1 16 9252 Anita Jones $ 19,050.00 11637 W Hazelhurst, Ferndale 48220
171 9361 Madeline Hauck I $ 10,969.00 1267 Hecht Dr, Madison Hts 48071
18 [ Renee C Miller 1 $ 18,810.00 85W Garfield, Hazel Park 48030
19 9466 Thomas & Lydia Watson $ 24,998.00 1031 E Breckenridge, Ferndale 48220
20 9554 , Debra Cooper 1 $ 9,568.00 2359 N Duck Lake Rd, Highland 48356
21 9902 Alan & Donna Whitehead $ 4,475.00 12780 Engieman, Highland 48356
, $ 303,635.00 I TOTAL . _.
12
SCHEDULE C-2
2007 UNCOLLECTABLE HOME IMPROVEMENT LOANS 1 —___
COMMUNITY DEVELOPMENT BLOCK GRANT
HOMEOWNER BAL DUE 'ADDRESS
1966 Lawrence Lee Garland $ 7,130.87 12921 Glenbroke, Keego Harbor 48033
• 2 2331 Edna Humphrey $ 7,393.00 12514 Ivanhoe Dr, W Bloomfield MI 48033
2678 Jinks Carol Greiner * $ 7,684.00 508 Lakeview, White Lake 48386
3260 Mary Ellman & Mahoney's * $ 7,700.00 626 S Hadley, Ortonville 48462
3695 Edward & Cheryl Kowalski $ 8,297.00 1914 E Otis, Hazel Park 48030
3768 Sylvania & Zera Guinn* $ 984.00 21399 Bethlawn, Ferndale 48220
3796 Donald & Rachelie Newman $ 8,111 03 1388 W Troy St, Ferndale 48220
4166 Tina L Fraley $ 9,900.00 2379 Joswick, Auburn Hills 48326
4361 Janice Krupp I $ 9,819.00 411 W George, Hazel Park 48030
-1-0 4682 Patricia G. Olson $ 11,880.00 2121 Wrenson, Ferndale 48220
11 4829 Mary E Holland I $ 12,100.00 '9162 Redwood, White Lake 48386
12 4848 i Patricia M Matte , $ 12 089.00 126615 Lorenz, Madison Heights 48071
13 50381Sender & Ghana Kagan i $ 13 755.00 23170 Cloverlawn, Oak Park 48237
14 5072 i Martin & Jeannette Pugliese $ 9A01.50 18891 Bungalow Dr, Lathrup Village 48076
15 5209 Jinks C Greiner* $ 15,540.00 ;508 Lakeview, White Lake 48386
16 5218 Edward & Cheryl Kowalski * $ 12 940.00 1914 E Otis, Hazel Park 48030
,17 5223 Julia M Carlton $ 12,843.00 1 1316 E George, Hazel Park 48030
18 5348 Mary L Stevenson $ 12 420.00 20860 Parkside, Ferndale 48220
19 5394 Rebecca Rymarz $ 10,250.00 2141 Willow Beach, Keego Harbor 48320
20 5409 Timothy & Linda Isrow $ 11 311.44 23042 Reynolds, Hazel Park 48030
21 5493 Marie E Cunningham $ 12 129.96 154W Bernhard, Hazel Park 48030
22 5567 Michelle Jackson $ 13,906.90 10240 Cornin., Oak Park 48237
24 5585 Kenneth & Karyn Gerhold $ 13 898.40 1652 Wordsworth, Ferndale 48220
25 5643 Wendy Hofmann $ 9,927.55 949 E Dallas, Madison Hts 48071
26 5746 Kirk L Winchell $ 18,850.00 1432 W Jarvis, Hazel Park 48030
27 5854 Carrie Eastman $ 18,210.00 3494 Newton Rd, Commerce Twp 48382
28 59951Robert E Hartbarger, Sr ' $ 19 820.00 422 E Evelyn, Hazel Park 48030
'-29 6062 Delores Manning 1 $ 24 796.98 6661 Maple Dr, Clarkston 48346
30 6175 Gary E Lewis $ 19,7.96 2890 Central Blvd, Milford 48380
31 6270 Mary Ellman & Mahonev's * $ 6,30.00 1 626 S Hadley, Ortonville 48462
- , 32 1 6474 ,Nicole G Franklin $ 8,040.00 1'24031 Meadowlark, Oak Park 48237
i 33 6578 Robert & Jeanette Giroux $ 3,817 20 27052 Osmun, Madison Heights 48071 1
,TOTAL $ 379,618.79
TOTAL AMOUNT UNCOLLECTIBLE $ 683,253.79 as of 8 -22-07
I
iWrite/offs excel 4/07
*Client has more than one loan
13
Ruth Johnson
Oakland County Clerk/Register of Deeds
TO: Prentiss Malone, Fiscal Services
FROM: Jim VanLeuven, Deputy Cleric/Register of Deeds
DATE: July 2, 2007
RE Axciom Write Off
Please accept this memo as our request to write off the outstanding balance of $10,350, owed
by Axciom, for purchasing microfilm, of the documents recorded in the Register of Deeds each
day, from our Micrographics Division. Axciom had been purchasing film for several years with
the revenue recorded in 635476 External Microfilming Revenue.
Shelley Cook, Fiscal Services, has provided a summary of relevant activity:
Three invoices were sent out to Acxiom Corporation at the old address:
Invoice #624MIC dated 8/29/05 $6,075.00
Invoice #628MIC dated 10/31/05 $7,275.00
Invoice#MIC0000001 dated 11/28/05 $5,250.00
Total of invoices $18,600.00 for film duplicating charges were recorded into account 635476
External Microfilming and account 115005 Accounts Receivable AR Control.
Old Address:
Acxiom Corporation
Attn: Accounts Payable
9220 Towne Center Drive
San Diego, CA 92121-1963
On September 2, 2005 a letter was sent to Oakland County, Pontiac MI asking to contact Todd
Greer at Acxiom regarding all final invoices. A copy of the letter was given to our section on
October 4, 2006.
Newest Address:
Acxiom Corporation
Todd Greer, Group Leader
601 East Third Street
Little Rock, AR 72201
A collection letter was sent to Acxiom Corporation, Attn Accounts Payable, 9220 Towne Center
Drive, San Diego, CA 92121-1963 on September 11, 2006 but it was returned as undeliverable.
Raquel Lewis faxed a copy of the invoices on September 12, 2006 to Acxiom Corporation — one
to Amy Jiang phone number 650-356-3513 fax number 650-356-3515 and one to Janet Lane
phone number 501-342-0602 fax number 501-342-3950. Raquel received a contact at Acxiom,
Thom Bathes at 501-252-3130. Phyllis Miskin called her and left several messages but
received no response.
Jim VanLeuven
Deputy Clerk/Register of Deeds
vanleuvenie.oakoov.com
248-858-0561
248-858-1943 (fax)
14
On February 2, 2007 Ed Poisson approved a transfer from Information Technology for
$8,250.00 (overpayment for a land survey file, 9/30/05) to be applied to the outstanding balance
of $18,600.00.
$6,075.00 was applied to Invoice 624MIC dated 8/29/05 leaving a zero balance due.
$2,175.00 was applied to Invoice 628MIC dated 10/31/05 leaving a balance of $5,100.00.
Nothing was applied to Invoice MIC000001 dated 11/28/05 leaving a balance of $5,250.00
Total uncollected balance is $10,350.00.
It is my understanding this memo will allow you to write off the outstanding balance as part of the
third quarter report
Should you have any additional questions please do not hesitate to contact me directly. Thank you
for your assistance.
Jim VanLeuven
Deputy Clerk/Register of Deeds
vanleuvenioakoov.corn
248-858-0561
248-858-1943 (fax)
15
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
TOTAL LAW ENFORCEMENT
GENERAL GOVERNMENT
Clerk/Register of Deeds
Treasurer
Board of Commissioners
Library Board
Drain Commissioner
TOTAL GENERAL GOVERNMENT
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $
PLANNED USE OF FUND BALANCE (1)
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
$ 121,845,479.00
$ 363 541 559 00
$ ..,128,595,333.98
$ 378,474,991.72
$ 2,106,972.00 1.64%
$ (2,880,451 00) -0.76%
126,488,361.98
5 381,355,442.72
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
$ 127,773,812.00
491,315,371.00
$ 128,739,859.32
$ 507,214,881.04
1,841,490.00 1 43%
(1,038,961.00) 4.20%
126,898,399.32
$ 508,253,842.04
General Fund/General Purpose
Favorable/(Unfavorable) 11,893,763.00 $ 11,893,763.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER FINANCIAL REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
REVENUES
GENERAL FUND
Taxes
Special Assessments
Federal Grants
State Grants
Intergovernmental General Reimbursement
Intergovernmental Program Revenue
Charges for Services
Indirect Cost Recovery
Investment Income
Other Revenues
TOTAL GF/GP FUNDS
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Facilities Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
FY 2007
ADOPTED
BUDGET
5 330.988,400.00
110,000.00
564,075.00
15,893.090.00
9,118,000.00
2,795,550.00
90,176,504.00
8.200.000.00
5,012,000.00
28,436,419,00
491,294,038.00
21,333.00
51,622,089.00
16,817,574.00
6,185.357.00
$ 74,625,020.00
18,949,242.00
121.837,151.00
$ 140,786,393.00
11,792,760.00
3,784,452.00
2.924,820,00
2.572.722.00
5,209.913.00
$ 26.284,687.00
BUDGET
AS
AMENDED
$ 333,218,700 00
511.800.00
17,628,820.00
9,641,820.00
2,376,550.00
90,734,157.00
8,200,000.00
5,032,000.00
30,289,430.00
$ 497,633,277.00
$ 9,581,604.04
$ 52,612,521 06
17,994,824.22
6.268,135.74
5 76,875,481 02
19,274,684.11
125,820,598.04
$ 145,095,282.15
12,366,158.07
4.026,212.41
2.930,798.65
2,581,299.14
6,004.426.30
$ 27,908,894.57
FY 2007
FORECAST
$ 343,491,700.00
596,828.00
17,527,820.00
10,512,909.00
2,272,300.00
89,866,084.00
8,430,000.00
6.213,000.00
31,255,360.00
$ 510,566,001.00
$ 9,581,604.04
$ 520,147,805.04
$ 53,093.721,06
17,841,624.22
6.200,335.74
$ 77,135,681.02
18,839,884.11
131,676,598.04
$ 150.516,282.15
11,809,558.07
3.925,812.41
2,958,598.65
2,501,299.14
6,019,849.30
$ 27,215,117.57
$ 7.818.693.15
21,916,386.20
2.817,122.90
1,590,684.90
4,837,810.35
63,266,660.16
18,934,980.19
7 306 024 13
AMOUNT
FAVORABLE/
JUNFAVORABLE) PERCENT
$ 10,273,000.00
85,028.00
(1,000.00)
1,171,089.00
(104,250.00)
(868,073.00)
230,000.00
1,181,000.00
965,930.00
$ 12.932,724.00 2.60%
$0.00 0.00%
12,932,724.00 2.55%
(481,200.00)
153.200.00
67,800.00 . . .
$ (260,200.00) -0.34%
435,000 00 2.28%
(5,856,000,00) -4.65%
(5,421,000 00) -3.74%
556.600.00
100,400.00
(27.800.00)
50,000 00
(15,423,00).
693,777,00 2.49%
148,652.00
303,000.00
19,600.00
503,800.00
1,100,820.00
(202,600.00)
227 700 00
$ 491,315,371.00 $ 507,214,881.04
$ 7,557,193.00 $ 7,967,345,15
20,859.881.00 22,219,386.20
2.706,959.00 2.817,122.90
1,609,762.00 1,610,284 90
4,900,512.00 5,341,610.35
60,872,712.00 64.373,450.16
16,137.611.00 16,732.380 19
6,900,849.00 7,533,724.13 -
3.08%
0.00%
16.61%
-0.01%
12.15%
-4.39%
-0.98%
280%
23.47%
3.19%
-0.91%
0.85%
1.08%
4.50%
2.49%
-0.95%
3.10%
-0.28%
1.87%
1.36%
0.00%
1.22%
9.43%
1 72%
-1,21%
3.02%
(1) Note that report forecasts Planned Use of Fund Balance with a zero varianc4i6n'der to show a balanced budget. No revenue will actually be received.
2.76% Revised estimate based on update tax base. Original projection
for July 2007 levy was based on April 2006 valuation and should
have been based on April 2007 base.
4.08% Estimate is calculated with updated tax base.
0.00%
0.00%
-3.94%
3.08%
0.00% Budget transferred to Taxes - "Treasurer Payment in Lieu of
Taxes" per MR #07047 (1st lab Forecast).
0.00%
68,000.00 0.00%
82,000.00 0.00%
44,500.00 (4,500.00) -9.18% (Unfav.) funding from State. Emergency Management Program
partially funded thru State Act 390. (Headlee Funded).
92,328.00 24,528.00 36.18% Favorability for services related to Non-community - Type II Water
Supply. Long Term Drinking Water Monitoring, Radon, Public
Swimming Pool Inspections etc. per Michigan Department of
Environmental Quality Reimbursement Agreement.
26.53% Favorable reimbursement due to higher population for the school
lunch program.
596,828.00 85,028.00 16.61%
$ 251,539,201.00 $ 253,659,501.00 $
101,500.00
330,988,400.00 $
80,239,499.00
(891,500.00)
110,000.00 $
110,000.00
88,000.00 $
82,000.00
49,000_00
120,075.00
245,000_00
564,075.00
80,239,199.00
(891,500.00)
110,000.00
101,500.00
333,218,700.00 $
245,000.00
511,800.00
68,000.00 $
82,000.00
49,000.00
67,800.00
- $
- $ 12,000.00 $
18,296.00
1,000.00
4,492,090.00
11,400,000.00
$ 15,893,090,00
1,000.00
4,491,020.00
13,106,504.00
17,628,820.00 $
310,000.00 65,000.00
280,659,501.00 $ 7,000,000.00
83,516,199.00 3,277,000.00
(891,500.00)
110,000.00
97,500.00 (4,000.00)
343,491,700.00 10,273,000.00
- $
9
12,000.00 $
18,296.00
4,491,020.00
13,106,504.00
17,627,920.00 $
0.00%
100.00% Updated plans based on local communities right-to-know on
extremely hazardous substances in local communities. The
purpose is for enhancing hazardous material response planning.
(HMPG) Hazardous Materials Planning Grant.
-100.00%
0.00%
0.00%
-0.01%
(1,000.00)
(1 ,000.00)
9,641,820.00
9,641,820.00 $
COUNTY OF OAKLAND
GENERAL FUND ! GENERAL PURPOSE REVENUES
FY 2007' THIRD QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2007
FORECAST
Amount
Favorable
f un favorable) Percent Explanation of Significant Variances
TAXES (01000-601999)
Property Taxes - 2006 Tax Levy
Properly Taxes - Tax Acceleration
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment In Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
SPECIAL ASSESSMENTS (605000-605999)
Payment in Lieu of Assessments-Treasurers
Total Treasurers Office
FEDERAL GRANTS (610000-610999)
Sheriff - Patrol
Sheriff - Corrective Services
County Executive - ERP
Health Division
Children's Village
Total Federal Grants
STATE GRANTS (615000-815999)
Sheriff - Patrol
County Executive - ERP
State Match Foster Care
Health Division
Outside Agencies - Child Care Subsidy
Total State Grants
INTERGOV'T GEN. REIMB. REV. (620000420999)
Non-Departmental
Total Intergov't Gen. Reimb. Rev.
INTERGOV'T PROGRAM REV. (625000-628999)
9,118,000.00 $
9,118,000.00
10,812,909.00 $ 1,171,089.00
10,812,909.00 $ 1,171,089.00
12.15% Convention Facility/Liquor tax is favorable $523,820; Cigarette tax
Is unfavorable - ($12,731). State Court Equity payment is
favorable $660,000.
12.15%
* Revenue variance is partially offset by an expenditure variance.
380,000.00
4,500.00
2,850.00
300,000.00
2,040,700.00
2,795,550.00 $
3,317,690.00 $
4,500.00 6,000.00
2,850.00 3,600.00
340,000.00 380,000.00
1,961,700.00 1,882, room° $
3,465,890.00 $ 3,492.190.00 $
1,752,213.00 1,853,913.00
26,300,00
101,700.00
4,106,670.00
2,297,900.00
4,106,570.00
2,352,000.00
County Executive
Public Services - Community Corrections
Circuit Court
District Court
Sheriff
Non-Departmental
Total Intergovl Program Rev.
CHARGES FOR SERVICES (630000-6359991
Administration of Justice
Circuit Court - Civil/Criminal
Ceircuit Court - Family Division
District Court - Division I
District Court - Division II
District Court - Division Ill
District Court - Division IV
4,407,876.00
2,282,510.00
4,181,376.00 (226,500.00)
2,378,410.00 95,900.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2007 THIRD QUARTER REPORT
Adopted Amended FY 2007
Budget Budge( FORECAST
$ 67,500.00 $ 67,500.00 $
1,700,050.00
Amount
Favorable
(unfavorable) Percent Explanation of Significant Variances
(67,500.00) -100.00% ERP has had few Inquires for the purchase of new sirens but has
not experienced any requests for FY2007. Note offset in
expenditures.
1st Quarter amendment moved budget of $380,000 to Charges
for Services (Fee Income).
1,500.00 33.33% Increase in Drug Case Management receipts.
750.00 26.32% Fay. increases in Drug Case Management receipts at 52-1 and
52-4.
40,000.00 11.76% Collection of Social Security incentive payments for eligible
inmates.
(79,000.00) -4.03% Based on actual reimbursement for Circuit, District and Probate
Judges.
0.76% Fay increase In Refund Fees PD Defense Atty. Fees of $228,700
reflective of increased usage of court appointed attorneys, and
better collections, see corresponding increase expense for
Defense Ally Fees; partially offset by lower Civil Mediation
Payments of ($148,200), Mediation Fines of ($45,000), and Video
Copying of ($9,200).
5.80% Fair increase In Refund Fees PD Defense Atty. Fees of $110.100
reflective of increased usage of court appointed attorneys, and
better collections; partially offset by lower Psych. Testing &
Evaluation receipts of ($5,000) and DNA Testing of ($3,400).
2,376,550.00 $ 2,272,300.00 $ (104,250.00) -4.39%
4,106,570.00
2,297,900.00
0.00%
54,100.00 2.35% Fay due to rising caseload effect on Ordinance Fines & Costs of
$35,000; Slate Law Costs of $40,000; Refund Fees PD Def. Atty.
of $20,000; Filing Fees DCU of $8,000 Miscellaneous of $4,000
and Late Penalty of $2,500; and 10% Bond Fees of $1,100;
partially offset by Drop in Probation Fees of ($45,800) and
Forfeiture of Bonds of ($10,700).
4,407,876.00
2,282,510.00
-5.14% Unfav due to reduction in the number of traffic tickets written by
6,000 tickets has reduced Ordinance Fines and Costs receipts by
($208,400), and State Law Costs of ($40,900) and Drunk Driving
Caseflow/DDCAF of $22,800.
4.20% Fay due to rising caseload effect on Probation Fees of $60,000;
Court Cost Sobriety of $15,000; Drunk Driving Caeflow/DDCAF of
$18,500; Miscellaneous of $10,000 and Assessments & PSI of
$5,000; partially offset by a reduction in Forfeiture of Bonds of
($13,000).
Revenue variance is partially offset by an expenditure variance.
Probate Court - Judicial Support
Adopted
Budget
540,300.00
Amended FY 2007
Budoet FORECAST
540,300.00 556,400.00
Total Administration of Justice
Law Enforcement
Prosecuting Attorney
Sheriffs Office
Sheriff - Administrative Services
Sheriff - Corrective Services
Sheriff - Corrective Services Satellites
aeriff - Emer. Prep. Training & Comm.
eriff - Patrol Services
Sheriff - Investigative Forensic Services
Total Law Enforcement
General Government
Clerk - County Clerk
Clerk - Elections
Clerk - Register of Deeds
Treasurer
$ 18.652,896.00 $
215,900,00 $
1,900.00
85,100.00
3,291,000.00
2,313,314.00
300,000.00
29,841,556.00
319,791.00
$ 36,368,561.00 $
2,627,420.00 $
196,475.00
14,678,000.00
3,897,980.00
18,853,259.00 $ 18,920,859.00 $ 67,600.00
0.00%
0.00%
30.55% Fav revenue in Fingerprints $33,500 partially offset by Photostats
($7,500) and misc.
2.83% Fay Board and Care 67,600, Clinic charges $12,800, OUIL
$5,800 Diverted Felon $3,500 and misc other.
2.84% Reimbursement of Court Services $92,800 partially offset by
Board and Care ($27,200).
0.93% Police and Fire Dispatch contracts.
0.47% Sheriff Special Deputies $34,000 and Reim of Salaries $106,000.
(71,000.00) -22.20% Gun registration ($50,000), refund forensic tab ($29,000) and NET
refunds $6,000.
36,560,101.00 $ 36,817,101.00 $ 257,000.00
-9.05% Unfav due to reduction in Forfeiture of bonds ($130,000), and
Forfeiture of Surety Bonds of ($135,000); partially offset by
increases in Garnishment Fees of $40,000 Marriage Waivers of
$10,000 and Marriage Licences of $7,300.
22,500.00 11.42% Fay Reimbursement General related to election activity.
(755,800.00) -5.15% Unfav due to reduction in Land Transfer Tax of ($305,000),
Mortgages of ($700,000), and Collection Fees of ($800) due to
slow down in the housing market; partially offset by increased ,.
collections of Enhanced Access Fees of $250,000.
(583,600.00) -14.97% Unfav Industrial Facilities Tax of ($835,900) due to Board of
Review legislative changes in assessment amount, and expired
certification, assessments are set at local level contingent upon -
number assessments Issued which have been decreasing in the
last three yrs., TIFA/DDA Recovery Ad Valorem of $97,000
reflective of new Industrial development in OC, assessments are
controlled at the local level; and Alternate Energy receipts of
($6,400) due to decrease in capture amount, assessed by local
authority to attract energy conservation industries. Also, Tax
Statement receipts were unfavorable by (555,000) and
Supplemental Warrants receipts of $16,000 and $700 in Obsolete
Property receipts.
2,627,920.00 $ 2,390,220.00 $ (237,700.00)
3,314,380.00 3,897,980.00
197,000.00
14,678,000.00
219,500.00
13,922,200.00
215,900.00
1,900.00
85,100.00
3,291,000.00
2,313,314.00
366,646.00
29.966,450.00
319,791.00
215,900.00 $
1,900,00
111,100.00
3,384,000.00
2,378,914.00
370,046.00
30,106,450.00
248,791.00
26,000.00
93,000.00
65,600.00
3,400.00
140,000.00
COUNTY OF OAKLAND
GENERAL FUND ! GENERAL PURPOSE REVENUES
FY 2007 THIRD QUARTER REPORT
Amount
Favorable
unfavorable Percent Explanation of Significant Variances
16,100.00 2.98% Fav Increase in Refund Fees PD Defense Atty. Fees of $15,000
reflective of increased usage of court appointed attorneys, and
better collections, partially offset by increase expense for Defense
Ally Fees; and favorable Certified Copy revenue of $20,000
reflective of increase request for certified document copies;
Statement and Proof of Claim of $2,000 plus smaller favorable
variance of $100 In Foreign Letters Ancillary fees, Marriage
Ceremony fees of $100, this was partially offset by unfavorable
Miscellaneous Petitions of ($6,000) which has declined In recent
years, and Gross Estate Fees of ($15,000).
* Revenue variance is partially offset by an expenditure variance.
Amount
Amended FY 2007 Favorable
Budget FORECAST Junfavorablel
8,000.00 6,000.00 (2,000.00)
31,800.00 71,900.00 40,100.00
1,755,328.00 1,872,801.00 117,473.00
Adopted
Budget
8,000.00
31,800.00
1,781,728.00
Board of Commissioners
Library Board
Drain Commissioner
Total General Government
County Executive
County Exec - Administration
$ 23,221,403.00 $ 23,196,028.00 $ 21,797,001.00 $ (1,399,027.00)
201,500.00 $ 201,500.00 $ 183,334.00 $ (18,166.00)
Nounty Exec - ERP
County Exec - Auditing
Ivi&B - Purchasing Division
M&B - Equalization Division
M&B - Reimbursement
1,000.00 1,750.00 950.00
60,500.00 30.000.00 29.820.00
50,150.00 50,150.00 205,550.00
2,452,768.00 2,512,855.00 2,529,855,00
349,500.00 349,500.00 455,000.00
(800.00)
(180.00)
155,400.00
17,000.00
105,500.00
Central Services - Support Services
Human Resource
Human Services - Health Division
Human Services - Children's Village
Public Services Community Corrections
Public Services - MSU Extension
185,700.00 185,700.00 185,700.00
18,800.00 18,800.00 18,800.00
2,570.879.00 2,673,339.00 2,528,339.00
2,574,587.00 2,524,587.00 2,584,687.00
25,000.00 472,000.00 572,000.00
51,600.00
(145,000.00)
60,100.00
100,000.00
(11500.00) 64,100.00 64,100 00
Public Services - Medical Examiner 910,200.00 989,028.00 989,028.00 0.00%
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2007 THIRD QUARTER REPORT
Percent pxplanation of Significant Variances
-25.00% Less Per Diem revenues offset by Per Diem expenditures for FY
2007.
126.10% State of Michigan paying full commitment for Blind and Physically_
Handicapped Library operations of $42,000, which was not
budgeted and salary reimbursement for Library Director $4,800
for FY 2007.
6.69% Unfav - Plat Service Fees ($2,000) decrease in business activity -
resulting in less fees being collected. Fav - Reimb. General
$606,165 and Unfav - Reimb. Salaries ($396,592) for a net
favorable effect of $209,573 the result of charging out drain
equipment along with two additional administrative staff and a
increase in the amount to be allocated out by the Environmental
Unit. Unfav - Soil Erosion Fees ($100,000) decrease in building
activity/permits due to downturn in housing market. Fay - Prior
Years Revenue $9,500 the result of an invoice that should have
been booked to White Lake Level.
-9.02% Due to timing issue between calendar year and fiscal year for
Fidelity Retirement Investment.
-45.71% (Unfav.) due to minimal usage from Fire Depts., Nurses Training,
etc.
-0.60%
309.87% Favorability in rebates from Office Max on purchased items.
0.68% Additional Contract with City of Birmingham.
30.19% New program revenue Late Penalty Fay $77,500. Court Ordered
Board and Care Fay $13,700 and Tax intercept Fees Fav
$14,300 coincides with streamling collections system.
0.00%
0.00%
-5.42% (Unfav) due to lack of revenue generated from the Jail, including
a decrease in revenue from tvICF. Patient numbers are roughly
half the normal capacity and flucating towards the lower side.
2.38% Fay Board and Care due to higher population.
21.19% Fav. Testing Fee revenues as a result of the referral of former
clients back into the program. Increased revenue of $100,000
partially offsets the increase in expenditures of $215,000.* A
budget amendment is recommended.
-19.50% Unfav. (2,500) reduction in Postage Reimbursement from hilSU;
($10,000) Reimbursement General due to fewer participants in
the August Master Gardener class. A reduction in program
expenditures offsets the reduction in revenue.
• Revenue variance is partially offset by an expenditure variance.
Adopted
Budget
755,010.00 Public Services - Animal Control
Economic Dev. & Comm. Affairs - Admin
Economic Dev. & Comm. Affairs - PEDS
Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Total Non-Departmental
Total Charges for Services
INDIRECT COST RECOVERY (640100)
INVESTMENT INCOME (655000-6559991
is3 District Courts (Div. I - IV)
mai
ClerkiRegister of Deeds
Non-Departmental
Total Investment Income
OTHER REVENUES (670000-695500)
Prosecuting Attorney
Sheriff Office
Donations - All departments
Treasurer
County Executive
Emergency Response and Preparedness
Support Services
Facilities Engineering
Health Division
Children's Village
0.00%
0.00%
$ 230,000.00 2.80% Based on current trend of receipts.
300.00% Fay Interest on Investments income due to rising interest rates.
7550.00% Fay Interest on Investments income due to rising interest rates on
Investments
19.92% Revised estimate based on flattening Investment Pool Average
Rate.
$ 30,000.00
151,000.00
1,000,000.00
15,000.00 40,000.00
337,006.00
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2007 THIRD QUARTER REPORT
Amount
Amended FY 2007 Favorable
Budget FORECAST ignfavarable) Percent Explanation of Significant Variances
755,010.00 780,010.00 25,000.00 3.31% Fay. Animal Sterilization Fees $20,000 reflects an increase in the
number of animals being sterilized. Fay. Pound Fees $5,000 due
to an Increase in animal count and fees. Increased revenue of
$25,000 more than offsets the increase of expenditures of
$16,000.* A budget amendment is recommended.
(25,000.00) -18.32% Reduced reimbursement of costs for NO HAZ Program reflecting
level of collection activity. Program costs are favorable and offset
this variance.
(55,000.00) -34.38% Reduced Sale of Maps caused by housing market slowdown.
Drain Commissioner
District Court
Public Services
Library Board Transfers
136,450.00 136,450.00 111,450.00
160,000 00 160,000.00 105,000.00
10,516,144.00 $ 11,124,769.00 $ 11,331,123.00 $ 206,354.00
1,417,500.00 $ 1,000,000.00 $ 1,000,000.00
1,417,500.00 $ 1,000,000.00 $ 1,000,000.00 $
90,176,504.00 $ 90,734,157.00 $ 89,866,084.00 $ (868,073.00) -0.96%
8,200,000.00 $ 8,200,000.00 $ 8,430,000.00
10,000.00 $ 10,000.00 $ 40,000.00
2,000,00 2,000.00 153,000.00
5,000,000.00 5,020,000.00 6,020,000.00
(500.00)
500.00
25,000.00
337,006.00
-10.00% Sala of old sirens.
0.00%
100.00% Refund Prior Years Expenditures for closed Boot Camp project.
5,012,000.00 5,032,000.00 $ 6,213,000.00 1,181,000.00 23.47%
158,576.00 $
727,953.00
51,000.00
135,500.00 $ 158,576.00 $
53,309.00 727,953.00
32,000.00 32,000.00
1,000.00 1,000.00 1,000.00
0.00%
0.00%
19,000.00 59.38% Recording of prior year revenue for reimbursement of Cemetery
Road at Great Lake National Cemetery,
0.00%
5,000.00 5,000.00 4,500.00
4,300.00 4,300.00 4,300.00
- 500.00
100.00% Favorable due to adjustments of prior years revenue, cash -
overages and donations.
100.00% Refund Prior Years Expenditures based on cost reports for
educational services supplied by Waterford School District at C.V.
School for abused, neglected and criminally charged youth,
- - 9,750.00 9,750.00 100.00% Prior Years Adjustment
- _ 100.00 100.00 100.00% Cash overage.
- - 74.00 74.00 100.00% Donations and cash overages.
27,209.00 - 0.00% Budget transferred to Designated Fund Balance per MR #07047
(1st Qtr Forecast).
* Revenue variance is partially offset by an expenditure variance.
Adopted
Budget
2,352,101.00
25,826,000.00
Amended FY 2007
Budget FORECAST
417,500.00 927,500.00
2,352,101.00 2,352,101.00
26,576,000.00 26,641,000.00
Amount
Favorable
funfavorable)
510,000.00
65,000.00
Non-Dept - Sundry
Treasurers' Transfers
Non-Dept - Transfers
Total Other Revenues $ 28,436,419.00 $ 30,289,430.00 31,255,360.00 $ 965,930.00
PLANNED USE OF FUND BALANCE (665000-665999)
General Fund - Prior Years Balance
Total Planned Use of Fund Balance
21,333.00 $
21,333.00 $
9,581,604.04 $ 9,581,604.04
9,581,604.04 $ 9,581,604.04 $
TOTAL GEN. FUND / GEN. PURPOSE REVEN1L$ 491,315,371.00 $
COUNTY OF OAKLAND
GENERAL FUND GENERAL PURPOSE REVENUES
FY 2007 THIRD QUARTER REPORT
Percent Explanation of Significant Variances
122.16% Adjustment of Prior Years revenue and expenditures.
0.00%
0.24% Transfer in from Revenue Sharing Reserve account. Also note
change in expenditure forecast for Capital Cooperative Initiative
Revolving Fund (CCIRF).
3.19%
0.00% Use of Designated Fund Balance for one-time projects.
0.00%
507.214,681.04 520,147,605.04 $ 12.932.724.00 2.55%
• Revenue variance is partially offset by an expenditure variance.
$ 8,647,347.00 $ 9,224,332.70 $ 9,224,332.70 $ 0.00%
30,642,00 30,691.00
$ 2,416,898.00 $ 2,424,824.02 $ 2,361,084.02 $
5,695,893.00 5,696,008.89 5,316,008.89
123,800.00
380,000.00
Internal Support Expenditures
Transfers Out
2,152,198.00
3,852,035.00
$ 14,117,024.00
2,300,370.70
3,980,047.00
2,300,370.70
3,980,047.00
0.00%
-------
503,800.00 3.48% 5 14,461,310.61 $ 13,957,510.61 $
Family Division/Juvenile Maint.
Personnel Expenditures
Operating Expenditures
$ 13,229,255.00
11,557,285.00
$ 13,193,718.32 $ 13,031,018.32 $
11,689,618.27 12,729,218.27
162,700,00
(1,039,400.00)
Internal Support Expenditures 1,687,555.00 1,707,835.19 1,707,835.19 0.00%
COUNTY OF OAKLAND
FY 2097 THIRD QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2007
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 8,413,930 00 $ 8,544,175.64 $
41,485.00 422,829.58
191,932,00 257,327.48
8,544,175.64 $
422,829.58
257,327.48
0.00%
0.00%
0,00%
Business Division
Personnel Expenditures
Operating Expenditures
CPI Internal Support Expenditures
$ 2,075,008.00 $ 2,003,662 83 $ 2,106,162.83 $ (102,500.00)
36,491.00 (5,800.00)
277,973.00 301,152.14 301,152 14
$ 2,383,623.00 $ 2,335,505.97 $ 2,443,805.97 $ (108,300.00)
-5.12% Unfav due to delay in transferring positions per reorganization approved
by MR #06236. See offseling favorability in other Divisions.
-18.90% Unfav workshops and meetings of ($1.400) and ($4,400) data
processing supplies.
0.00%
-4.64%
Civil I Criminal Division
Personnel Expenditures
Operating Expenditures
4,98% Turnover.
6.67% Fay due to attorney fees mediation of $150,000 and Defense Attorney
Fees of $120,000 reflective of caseload activity and need for court
appointed attorney's, also Juror Fees & Mileage of $110,000 due to
savings attributed to new juror selection procedures instituted by Circuit
Court in 2006.
1.23% Turnover.
-8.89% Unfav due to rising rates, retroactive billing (effective 6/1/07), and
Increases In number of youth declared wards of the County and placed
in State Institution care of ($720,000), and Private Institutions of
($100,090), Professional Services of ($125,600) for increasing use of
psych. eval. and testing, Transcripts or' Appeals ($50,000), Personal
Mileage of ($16,500), interpreter Fees of ($11,000), and Refund of
Prior Years Revenue of ($14,300).
$ 26,474,698.00 $ 26,591,371.78 $ 27,468,071.78 $ (876,700.00) -3.30%
8/28/2007
ADOPTED AMENDED
BUDGET BUDGET
$ 26.135,091.00
17,325,305.00
4,309,668.00
3,852,035.00
$ 26,226.440.81
17,839,347.74
4,566,685.51
3,980,047.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
FY 2007
FORECAST
$ 26,042.440.81 $
18,604,547.74
4,566,685.51
3,980,047.00
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
184,000.00 0.70%
(665,200.00) -3.73%
0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
$ 51,622,089.00 $ 52,612,521.06 $ 53,093,721.06 $ (481,200.00) -0.91%
8/28/2007
$ 63,717.00 $ 63,717.00 $ 63,717.00 $
62,800 00 62,800.00 62,800.00
1,000,000.00 1,000,000.00
$ 126,517,00 $ 1,126,517.00 $ 1,126,517.00 $
$ 3,934,185.00 $ 3,938,790.98 $ 3,938,790.98 $
1,026,133.00 1,034,605.00 1,022,105.00
0.00% -
0.00%
0.00%
0.90%
0.00% -
12,500.00 1.21% - Fay due to decrease in orders for drug testing of $8,000 and usage of
contracted printing services of $8,500; partially offset by increasing need for
foreign language interpreter services of ($4,000) reflective of rising immigrant
population.
480,109.00 507,047.50 507,047.50 0.00%
$ 5,440,427.00 $ 5,480,443.48 $ 5,467,943.48 $ 12,500.00 0.23%
$ 1,724,318.00 $ 1,720,325.38 $ 1,672,025.38 $ 48,300.00 2.81% - Turnover.
638,430.00 616,575.00 618,875.00 (2,300.00) -0.37% - Unfav due to increased usage of court appointed attorney's of ($2,000) and
rent increase per lease agreement of ($6,700); partially offset by lower juror
fees and mileage of $3,800 and lower interpreter fees of $1,600.
226,360.00 309,807.28 309,807.28 ... 0.00%
$ 2,589,108.00 $ 2,646,707.66 $ 2,600,707.66 $ 46,000.00 1.74%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Total Division 1 - Novi
rallvision 2 - Clarkston
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Total Division 2 - Clarkston
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 3,791,337.00 $ 3,791,337.00 $ 3,751,337.00 $ 40,000.00 1.06% - Fay overtime due to reduction in caseload activity.
416,288.00 429,517.32 374,817.32 54,700.00 12.74% - Fay. defense atty. fees of $33,000; juror fees and mileage of $5,000; personal
mileage of $1,000 and professional svcs of $3,500 travel and conference of
$9,100 and training psyc. and medical exams of $3,100 all due to declining
caseload.
1,190,671.00 1,221,918.28 1,221,918.28 - 0.00% -
$ 5,398,295.00 $ 5,442,772.60 $ 5,348,072.60 $ 94,700.00 1.74%
Division 4- Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,374,733.00 $ 2,374,733.00 $ 2,374,733.00 $
520,590.00 530,856.00 530,856.00
367,903.00 392,794.48 392,794.48
0.00% -
0.00% -
0.00%
0.00% $ 3,263,226.00 $ 3,298,383 48 $ 3,298,383.48 $
8/28/2007
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2007
FORECAST
$ 16,817,574.00 $ 17,994,824.22 $ 17,841,624.22 $ 153,200.00 0.85%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
FAVORABLE
{UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 11,888,290.00
2,664,241.00
2,265,043.00
$ 11,888.903.36 $ 11,800,603.36 $
2,674,353.32 2,609,453.32
3,431,567.54 3,431,567.54
88,300.00 0.74%
64,900.00 2.43%
0.00%
8/28/2007
ADOPTED AMENDED
BUDGET BUDGET
Judicial/AdmInistratIon
Personnel Expenditures
Operating Expenditures
Internal Support
$2,245,616.00 $2,242,754.00
7,752,00
310,244.00 312,141.00
$2,555,860.00 $2,562.647.00
$3,705,488.74 $ 0.00%
$2,288,605.12 $
851,099.99
565,783.63
0.00% -
0.00% -
0.00% -
1.50%
0.00%
0.00%
67,800.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
PROBATE COURT
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
$2,174,954.00 $ 67,800.00 3,02% - Turnover
7,752.00 0.00%
312,141.00 0.00% -
$2,494,847.00 $ 67,800.00 2.65%
EXPLANATION OF SIGNIFICANT VARIANCES
Estates/Mental Health
Personnel Expenditures
Operating Expenditures
Internal Support
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support
$2,237,908.00 $2,288,605.12
846,150,00 851,099.99
545,439.00 565,783.63
$3,629,497.00 $3,705,488.74
$4,483,524.00 $4,531,359.12 $4,463,559.12 $
846,150.00 858,851.99 858,851.99
855,683.00 877,924.63 877,924.63
$6,185,357.00 $6,268,135.74 $6,200,335,74 $ 67,800.00 1.08%
8/22/2007
$ 2,491,332.57
852,044.25
$ 5,130, 003.00 $ 5,200,031.49 $ 4,960,631.49 $ 239,400.00 4.60%
Litigation
Personnel Expenditures
Merating Expenditures
emel Support Expenditures
Transfers Out
Warrants
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
1.38% Turnover
35.52%
0.00%
0.00%
Favorable Personal Mileage due to less than anticipated usage.
1.42%
1.45% Turnover
0.00%
0.00%
1.45%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
1,856,654.67
Administration
Personnel Expenditures $ 2,494,667.00
Operating Expenditures 841,1 94.00
Internal Support Expenditures 1,794,142.00
Transfers
$ 2,387,532.57 $ 103,800.00
701,044.25 151,000.00
1,872,054.67
..... .......
4.17% Turnover
17.72% Favorable Extradition Expense $40,000, Filing Fees $20,000,
Microfilming and Reproductions $16,000, Printing $30,000 and
Professional Services $45,000 due to case requirements.
-0.83% Unfavorable Motor Pool due to increase in fuel cost and increased
use of a daily rental vehicle to deliver subpoenas for the Juvenile
Division. A budget amendment is recommended.
0.00%
(15,400.00)
$ 9,306,866.00 $ 9,275,399.09 $ 9,147,099.09 $
49,624.00 53,772.00 34,672.00
4,326.00 4,326.00 4,326.00
783,694.00 1,068,064.00 1,068,064.00
------------- --------- -----------
$ 10,144,710.00 $10,401,561.09 $10,254,161.09 $ 147,400.00
$ 2,053, 80200 $ 2,051,570.00 $ 2,021,770.00 $
2,758.00 2,893.00 2,893.00
-
------------ ------- ------------
2,056.55000 $ 2,054,463.00 $ 2,024,663.00 $ 29,800.00
128,300.00
19,100.00
29,800.00
18,400.00
Appellate
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,610,678.00 $ 1,610,979.53 $ 1,592,579.53 $
7,291.00 7,649.00 7,649.00
1.14% Turnover
0.00%
0.00%
1.14% $ 1,617.969.00 $ 1,618,628.53 $ 1,600,228 53 $ 18,400.00
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
280,300.00
170,100.00
(15,400.00)
1.82%
18.58%
-0.83%
0.00%
$ 15,466,013.00
901.067.00
1,798 .468.00
783,694.00
$18,949,242.00
$ 15,429,281.19
916,358.25
1,860,980 87
1,068,064.00
$ 19,274,884.11
$ 15,148,981.19
746,258 25
1,876,380.67
1,068,064.00
$ 18,839,684.11 $ 435,000.00 2.26%
8/22/2007
ADOPTED
BUDGET
AMENDED
BUDGET
Sheriff's Office
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,566,586.00 $
65,916.00
261,602.00
1,635,131.63
67,444.92
261,602.00
0.00%
0.00%
0.00%
$ 1,896,104.00 $ 1,964,178.55 $ 1,964,178.55 0.00%
(510,000.00)
(15,000.00)
Deputy supplies
Motorpool is forecasted to be unfavorable ($15,000) due to direct charge for
fuel.
0.00%
-92.87%
-4.58%
$ 3,134,861_22 $ (525,000.00) -20.12%
Overtime and related fringes to cover hospital watch, high prisoner population
and other fringes (medical).
Unfavorable due to Laundry and Dry goods and clothing
0.00%
-1.99%
-7.15%
-13.18%
0.00%
0.00%
Patrol Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 34,874,091.00
257,150.00
5,890,238.00
$ 32,289,795.59
556,973.02
5,942,335.16
$ 34,339,795.59
611,973.02
6,292,335.16
$ (2,050,000.00)
(55,000.00)
(350,000.00)
0.00% 127,863.00 127,863.00 Transfers
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,635,131.63
67,444.92
261,602.00
Administrative Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,666,893.00 $
526,224.00
327,234.00
$ 2,520,351.00 $
1,733,484.54
549,142.68
327,234.00
2,609,861.22
$ 1,733,484.54
1,059,142.68
342,234.00
$ 32,584,316.44
6,656,962.98
7,814,640.65
58,608.00
$ 18,179,967.00
379,348.40
1,385,236.26
Corrective Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
IV Transfers
Corrective Services-Satellites
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
29,466,329.00
6,646,999.00
7,381,239.00
$ 43,494,567.00
$ 17,1 55,517.00
374,818.00
1,379,726.00
$ 33,470,316.44
6,668,962.98
7,854,640.65
58,608.00
$ (938,000.00)
$ (1,300,000.00)
429,348.40 (50,000.00)
1,385,236.26
-2.72% Medical Insurance, Overtime and related fringes to cover hospital watch, high
prisoner population,
-0.18% Ambulance
-0.51% Motorpool is forecasted to be unfavorable ($40,000) due to direct charge for
fuel.
(886,000.00)
(12,000.00)
(40,000.00)
$ 47,114,528.07 $ 48,052,528.07
$ 19,479,967.00
$ 18,9 10,061.00 $ 19,944,551.66 $ 21,294,551.66 $ (1,350,000.00) -6.77%
-6.35% Overtime, fringes related to overtime and medical.
-9.87% Unfavorable due to K-9 and Office Supplies
-5.89% Motorpool is forecasted to be unfavorable ($350,000) due to direct charge for
fuel.
-6.31% $ 41,021,479.00 $ 38,916,966.77 $ 41,371,966.77 $ (2,455,000.00)
8/27/2007
AMENDED
BUDGET
FY 2007
FORECAST
Investigative & Forensic Serv.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$6,577,264 $
690,398.00
2,258,264.00
6,890,990.00 $ 7,190,990.00 $
807,591,28 865,591.28
2,258,359,57 2,378,359.57
(300,000.00)
(58,000.00)
(120,000.00)
$ 95,421,354.00
8.689,505.00
17, 726,292.00
$ (4,636,000.00)
(695,000.00)
(525,000.00)
Department Total
Personnel Expenditures
Operating Expenditures
....Internal Support Expenditures
I" Transfer Out 0
-4,75%
-7.36%
-2.88%
0.00%
$ 97,631,336.20 $ 102,267,336.20
$ 9,445,687.20 $ 10,140,687.20
$ 18,217,396.64 $ 18,742,396.64
$ 526,178.00 526,178.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
SHERIFFS OFFICE
ADOPTED
BUDGET
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-4.35% Unfavorable due to overtime, fringe benefits related to overtime and medical.
-7.18% Unfavorable due to Clothing Allowance, Lab Supplies and Office Supplies
-5.31% Motorpool Is forecasted to be unfavorable ($120,000) due to direct charge for
fuel. A budget amendment Is recommended.
Transfers 339.707.00 339,707.00 0.00%
Emergency Prep., Training & C
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
transfers
$ 9,525,926.00 $
omm.
$ 4,1 12,674.00 $
128,000.00
227,989.00
10,296,647.85 $ 10,774,647.85 $
$ 4,417,651.00 $ (100,000.00) -2.32%
438,223.92 (10,000.00) -2.34%
227,989.00 0.00%
0.00%
(478,000.00) -4,64%
4,317,651.00
428,223.92
227,989.00
Unfavorable due to overtime, fringe benefits on overtime and medical.
Unfavorable due to Office Supplies
$ 4,468,663.00 $ 4,973,863.92 $ 5,083,863.92 $ (110,000.00) -2.21%
$ 121.837,151.00 $ 125,820.598.04 $ 131,676,598.04 $ (5,856,000.00) 4.65%
8/2712007
ADOPTED
BUDGET
AMENDED
BUDGET
Administration
Personnel Expenditures
Operating Expenditures
$ 709,561.00 $ 709,561.00 $ 709,561.00 $
53,350.00 53,359.00 43,259.00
0.00%
0.00%
$ 979,416.00 $ 993,654.25 $ 983,554,25 $ 10,100.00 1.02%
$ 3,323,468.43 $ (30,500.00)
310,203.12
901,811.15
$ 3,292,968.43
310,203.12
901,811.15
County Clerk (Vital Stets & Legal Roc's)
Personnel Expenditures $ 3,293,093.00
Operating Expenditures 297,408.00
Internal Support Expenditures 600,588.00
Transfers
-0.93% Turnover, and rising fringe benefit cost.
0.00%
0.00%
0.00%
210,485.00 122,073.00
Elections
Personnel Expenditures
Operating Expenditures
$ 594,575 00 $
759,888.00
594,575,00 $ 594,575.00 $
882,727,35 760,027.35 122,700.00
Internal Support Expenditures
Transfers
222,785.00 (12,300.00)
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
0.00%
10,100.00 18.93% Fay. Largely due to decreasing use of contractual services for
binding of documents and records of $12,000 partially offset by
increases in Membership Dues and Publications of ($1,900) to
maintain professional affiliations.
Internal Support Expenditures
Transfers
216,505.00 230,734.25 230,734.25
$ 4,191,089.00 $ 4,504,982.70 $ 4.535,482.70 $ (30,500.00) -0.68%
0.00%
13.90% Fay. Election Supplies line item due to lower spending due to
off year for elections.
-5.84% Unfav telephone usage due to add, phones in election room, a
budget amendment is recommended.
0,00%
6.54% $ 1,476,536.00 $ 1,687,787.35 $ 1,577,387.35 $ 110,400.00
8/28/2007
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Register of Deeds
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 2,454,737.00 $ 2,440,681.71 $ 2,440,681.71 $
1,209,827.00 1,209,836.00 741,536.00 468,300.00
1,352,257,00 1,386,556.22
$ 5,016,821.00 $ 5,037,073.93 $ 4,551,073.93 $ 486,000.00
0.00%
38.71% Fav, Professional Services $508,500 due to decrease in
number of mortgage and title documents processed by outside
vendor, reflective of slow down in the housing industry.
Partially offset by increased orders of Office Supplies of
($37,700)to lake advantage of large order discounts, and
restocking of envelopes in the Deeds Div., and Adjustment of
Prior Years Expense of ($2,500).
1.28% Fay. Micrographics and Reproductions reflective of the
decrease in volume of documents processed through the
Micrographics Division.
0.00%
9.65%
1,368,856.22 17,700.00
Jury Commission
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 14,856.00 $
5,825.00
198,217.00
$ 128,898.00 $
25,356.00 $ (10,500.00)
14,828.00 (8,900.00)
121,875.84
142,659.84 $ 162,059.84 $ (19,400.00)
-70.68%
-150.13%
0.00%
-13.60%
Unfav due to working of PTNE positions in excess of 1,000
hours.
Unfav due to the increasing volume of mail and cost of
postage.
14,856.00 $
5,928.00
121,875.84
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 7,066,622.00 $ 7,052,642.14 $ 7,093,642.14 $
2,326,298.00 2,462,053.47 1,869,853.47
2,399,640.00 2,851,462.46 2,846,062.46
(41,000.00)
592,200.00
5,400.00
-0.58%
24.05%
0.19%
0.00%
4.50% $ 11,792,760.00 $ 12,366,158.07 $ 11,809,558.07 $ 556,600.00
8/28/2007
Administration
Personnel Expenditures
Operating Expenditures
$ 2,816,946.00 $ 2,816,946.00 $ 2,761,846.00 $
257,121.00 257,145.00 211,845.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
55,100.00 1.96% - Turnover.
45,300.00 17.62% - Fay. $45,300 due largely to Data Processing supplies of $34,000
Microfilming and Reproductions of $8,000 Office Supplies of $8,000
Travel and Conference of $5,900 all reflective of increased office
automation, and less travel to conferences and seminars. This is
partially offset by increasing use of charge cards of ($9,000) to collect
taxes, and treasury related services; and lower use of workshops and
meetings of ($1,600).
Internal Support Expenditure: 710,385.00 952,121.41 952,121.41 0.00%
Division Total $ 3,784,452.00 $ 4,026,212.41 $ 3,925,812.41 $ 100,400.00 2.49%
Department Total $ 3,784,452.00 $ 4,026,212.41 $ 3,925,812.41 $ 100,400.00 2.49% ta
03
8/22/2007
Administration
Personnel Expenditures
Operating Expenditures
$ 2,229,228.00 $ 2,229,228.00 $ 2,162,028.00 $
434,148.00 435,709.00 530,709.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
••••••nnn
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
•••n•...........0.1nn•••••••••••n01.10.0••n•n/.........../n•••••••••••n•1100n100,0~*•n•nnn••11.1.......116,00.010,,M*1•
67,200.00 3.01% - Turnover.
(95,000.00) -21.80% - Unfav. Public Information expenditures for BOG annual report. Also,
Professional Services for Single Audit resulted in unfavorable expense due
to additional work required. A budget amendment is recommended.
0.00% Internal Support Expenditures 261,444.00 265,861.65 285,881.65
$ 2,924,820.00 $ 2,930,798.65 $ 2,958,598.65 $ (27,800.00) -0.95%
67,200.00
(95,000.00)
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,229,228,00 $ 2,229,228.00
434,148.00 435,709.00
261,444.00 265,861.65
$ 2,162,028.00 $
530,709.00
265,861.65
3.01%
-21.80%
0.00%
-0.95% $ 2,924,820.00 $ 2,930,798.65 $ 2,958,598.65 $ (27,800.00)
8/27/2007
80,000.00 7.65%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
••n•••n•n••••
ADOPTED AMENDED
BUDGET BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Awesia.oworofewermo•••n•n•••••n••••n•n•n••nn•n•*••n••••n•41.10••••••••n•n••n••n
Library Board
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,043,766.00 $ 1,045,190.27 $ 965,190.27 $
699,622.00 701,749.00 701,749.00
824,334.00 829,359.87 829,359.87
5,000.00 5,000.00 5,000.00
80,000.00 7.65% Turnover
0.00%
0.00%
0.00%
$ 2,572,722.00 $ 2,581,299.14 $ 2,501,299.14 $ 80,000.00 3.10%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,043,766.00 $ 1,045,190.27
699,622.00 701,749.00
824,334.00 829,359.87
5,000.00 5,000.00
$ 965,190.27 $
701,749.00
829,359.87
5,000.00
$ 2,572,722.00 $ 2,581,299.14 $ 2,501,299.14 $ 80,000.00 3.10%
8/2712007
0.00% 56,165.00 181,165.00 181,165.00 Transfers
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
DRAIN COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
B UDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Drain Commissioner
Personnel Expenitures $ 3.612,096.00 $ 3,560,207.00 $ 3,560,207.00 $- 0.00%
Operating Expenditures 406,959.00 964,639.00 978,530.00 (13,891.00) -1.44% Fay - Education Programs $10,000 due to Environmental Unit spending less
on education programs then anticipated. Unfav - Legal Services ($15,000) for
corrective action to enforce the soil erosion permits. Unfav - Recording Fees
($7,500) the result of recording liens at the Register of Deeds office on
properties that have not paid for their soil erosion permit.
1,298,415.30 1,299,947.30 Internal Support Expenditures 1,1 34,693.00 (1,532.00) -0.12% Unfav - Convenience Copier ($1,532) the result of budget allocation being
under estimated.
Total $ 5,209,913.00 $ 6,004,426.30 $ 6,019,849.30 $ (15,423.00) -0,26%
tril Department Total $ 5,209,913.00 $ 6,004,426.30 $ 6,019,849.30 $ (15,423.00) -0.26% cri
8/2212007
ADOPTED
BUDGET
AMENDED
BUDGET
Administration
Controllable Personnel
Controllable Operating
Internal Support Expenditures
$ 2,025,904.00
223,373.00
468,874.00
$ 2,718,151.00
$ 2,025,904.00
248,412.00
469,918.81
$ 2,744,234.81
(60,000.00) -2.96% (Unfav) Fringe Benefits due to under estimated appropriation.
0.00%
3.30% Fay. l.T. Operations
-1.62%
$ 2,085,904.00 $
248,412.00
454,418.81 15,500.00
-------
2,788,734.81 $ (44,500.00)
$ 715,470.00
265,090.00
424,123.00
$ 718,437.54
328,290.80
432,636.59
$ 718,437.54
326,290.80
432,636.59
Emergency Response & Preparedness
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
0.00%
2,000.00 0.61% - Favorable Personal Mileage due to limited travel
0.00% -
$ 1,404,683.00 $ 1,479,364.93 $ 1,477,364.93 $ 2,000.00 0.14%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
UanlitIng
-4 Controllable Personnel
Controllable Operating
Internal Support Expenditures
$ 1,253,692.00 $
27,130.00
171,172.00
$ 1,451,994.00 $
1,244,555.11 $ 1,074,555.11 $
37,291.00 37,291.00
172,000.05 167,000.05 5,000.00
1,453,846.16 $ 1,278,846.16 $ 175,000.00
13.66% - Turnover
0.00%
2.91% - Fav. 1.1. Operations
12.04%
170,000.00
19,000.00
5,500.00
(8,348.00)
Corporation Counsel
Controllable Personnel
Controllable Operating
Internal Support Expenditures
$ 2,018,313.00 $ 2,001,889.58
49,893.00 58,768.25
214,159.00 229,241.42
$ 1,982,889.58 $
53,268.25
237,589.42
0.95% - Turnover
9.36%
-3.64% - (Unfav) Convenience Copier, (2,097), Mailroom, ($1,472), Telephone,
($4,779), due to under estimated appropriation.
Department Total
Controllable Personnel
Controllable Operating
Internal Support Expenditures
Transfers Out
$ 2,282,365.00 $ 2,289,899.25
$ 6,013,379.00 $ 5,990,786.23
566,488.00 672,762.05
1,278,328.00 1,303,798.87
0 0
$ 7,857,193.00 $ 7,967,345.15
$ 2,273,747.25 $ 16,152.00 0.71%
$ 5,861,786.23 $ 129,000.00
665,262.05 7,500.00
1,291,644.87 12,152.00
0
$ 7,818,693.15 $ 148,652.00 1.87%
2.15%
1.11%
0.93%
8/22/2007
(500.00)
0.00%
0.00%
-5.93%
(500.00) -0.13%
Fiscal Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 5,452,287.00 $ 5,503,440.93
138,240.00 163,351.00
1 .362,789.00 1,972,145.45
$ 5,419,140.93 $
163,351.00
1,978,045.45
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
ADOPTED
B UDGET
AMENDED
BUDGET
FY 2007
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
80,000.00
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Purchasing
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 356,511.00 $ 356,511.00 $ 356,511.00
8,588.00 8,646.00 8,646.00
8,438.00 8,438.00 8,938.00
$ 373,537.00 $ 373,595.00 $ 374,095.00 $
$ 1,121,082.00 $ 1,146,965.09 $ 1,066,965.09 $
46,323.00 46,410.00 46,410.00
133,199.00 133,238.11 133,238.11
Unfav. Telephone Communications. No budget allocation.
Budget amendment recommended.
6.97% Turnover
0.00%
0.00%
$ 1 ,300,604.00 $ 1,326,613.20 $ 1,246,613.20 $ 80,000.00
$ 115,000.00
43
NualizatIon
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 7,497,844.00
229,742.00
1 ,524,618.00
$9,252,204.00
$ 7,489,433.00 $ 7,374,433.00
259,024.68 259,024.68
2,116,343.63 2,116,343.63
13,940.00 13,940.00
$9,878,741.31 $ 9,763,741.31
6.03%
1.54% Turnover
0.00%
0.00%
0.00%
$115,000.00 1.16%
84,300.00 1.53% Turnover
- 0.00%
(5,900.00) -0.30% Unfav. Telephone Communications. Move to New Executive
Office Building a factor. Budget amendment recommended.
$ 6,953,316.00 $ 7,638,937.38 $ 7,560,537.38 $ 78,400.00 1.03%
8/22/2007
$ 2,980,220.00 $ 3,001,499.31 $ 2,971,399.31 $ 30,100.00 1.00%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMENDED
BUDGET
ADOPTED
BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
30,100.00
Reimbursement
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 2,336,398.00 $
89,200.00
554,622.00
2,331,415.54 $ 2,301,315.54 $
89,204,00 89,204.00
580,879.77 580,879.77
1.29% Turnover
0.00%
0.00%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 16,764,122.00 $ 16,827,766.56
512,093.00 566,635.68
3,583,666.00 4,811,044.96
13,940.00
$ 16,518,365.56 $
566,636.68
4,817,444.96
13,940.00
309,400.00 1.84%
0.00%
(6,400.00) -0.13%
0.00%
co $ 20,859,881.00 $ 22,219,386.20 $ 21,916,386.20 $ 303,000.00 1.36%
8/22/2007
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
CENTRAL SERVICES
FY 2007
FORECAST
ADOPTED AMENDED
BUDGET BUDGET
mg••nn *I ON •
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administrative
Personnel Expenditures
Operating Expenditures
Infernal Support Expenditures
Transfers
$ 195,895.00
2,600.00
14,697.00
$ 195,895.00 $
2,604.00
15,082.68
195,895.00 $
2,604.00
15,082.68
0.00%
0.00%
0.00%
$ 213,192.00 $ 213,581.68 $ 213,581.68 $ 0.00%
Support Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
• 1,216,033 00
38,515.00
1,239,219.00
$ 1,227,324,43
56,675,00
1,319,541.79
$ 1,227,324.43
56,675.00
1,319,541.79
426 Department Total
0 Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
5 2,493,767.00 $ 2,603,541.22 $ 2,603,541.22 $ 0.00%
• 1,411,928.00 $ 1,423,219,43 $ 1,423,219.43 $
41,115.00 59,279.00 59,279.00
1,253,916.00 1,334,624.47 1,334,624.47
0.00%
0.00%
0.00%
0.00%
$ 2.706.959.00 $ 2,817,122.90 2,817,122.90 $ 0.00%
8/22/2007
ADOPTED
BUDGET
AMENDED
BUDGET
32,100.00 3.28% - Fav. Salaries and Fringe Benefits for productive time charged to the Airport
T-Hangar Capital Project.
116,600.00
86,588.00
-----------
$ 1,183,289.00
116,688.00 116,688.00
86,993.90 86,993.90
----- ----------
$ 1,183,782.90 $ 1,151,682.90 $ 32,100.00
0.00%
0.00%
2.71%
$ 980,101.00 $ 980,101.00 $ 948,001.00 $
$ 1,609,762.00 $ 1.610,284.90 $ 1,590,684.90 $ 19,600.00 1.22%
$ 1,355,566.00
126,100.00
128,096.00
$ 1,355,566.00 $ 1,335,966.00 $
126,217.00 126,217.00
128,501.90 128,501.90
1.45%
0.00%
0.00%
19,600.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 375,465.00 $ 375,465.00 $
9,500.00 9,529.00
41,508.00 41,508.00
—
$ 426,473.00 $ 426,502.00 $
(12,500.00) -3.33% - A budget amendment is recommended to fund higher Fringe Benefit costs for
hospitalization.
0.00%
0.00%
439,002.00 $ (12,500.00) -2.93%
387,965.00 $
9,529.00
41,508.00
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
411
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
8/2212007
Operating Expenditures 301,394.00 501,428.00 487,428.00 14,000.00 2.79% Favorability primarily due to anticipated lower use of Employee Med Exams ADA
$1,600, which Is used on an as-needed basis, Fees- Per Diem $6,700, Travel &
Conference $4,800, and Workshops & Meetings $900, as usage is projected to be
lower than anticipated.
Internal Support Expenditures 6,333.00 8,019.88 8,519.88 (500.90) -6.23% Cost and number of policies manuals printed are higher than anticipated. Also, due
to letters printed and mailed to all County employees regarding services provided
through the TEAM program.
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
n••••n••••nn•n•••••••ffil IMP
Administration
Personnel Expenditures $ 638,844.00 $ 638,844.00 $ 557,844.00 $ 81,000.00 12.68% Turnover fay $82,100, offset by unfav. OT ($1,100), which was not budgeted, but
necessary to do union contract preparations, FOIA requests and work related to ESP
Program.
Human Resources - General
Personnel Expenditures
Operating Expenditures
$ 946,571.00 $ 1,148,291.88 $1,053,791.88 $ 94,500.00 8.23%
$ 1,472,587.00 $ 1,485,447.34 $1,525,847.34 $ (40,400.00) -2.72% Turnover untav. ($6,700) and OT unfav. ($34,200) related to implementation of
Recruitment Module, screening for Wellness Program, and preparation for move to
new EOB building.
194,947.00 226,243.20 145,543.20 80,700.00 35.67% Recruitment Expense favorable $56.600 and Examination Materials favorable
$18,200 primarily due to fewer number of open exams; Projected favorabilty in FA
Proprietary Equipment Expense $2,000, Computer Supplies $2,500, Freight &
Express $400 and Equipment Maintenance $1,100, as usage is lower than
anticipated.
Internal Support Expenditures 500,491.00 708,638.41 744,938.41 (36,300.00) -5.12% Unfavorable variance mostly due to increase in charges for IT Operating expense.
$ 2,168,025.00 $ 2,420,328.95 $2,416,328.95 $ 4,000.00 0.17%
Compensation & Benefits
Personnel Expenditures $ 1,355,300.00 $ 1,342,313.52 $ 955,413.52 $ 386,900.00 28.82% Adjustment in salaries and fringe benefits to reflect transfer of Employee Benefits
unit from General Fund to the Fringe Benefit Fund as part of the FY 2007 Adopted
Budget. was inadvertently omitted when the final Adopted Budget was loaded into
the Financial System. Thus, the division is projected to have a significant
lavorability.
8/27/2007
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Operating Expenditures 225,954.00 226,014.00 209.614.00 16,400.00 7.26% Primarily due to lower than anticipated use of Membership Dues $5,900, offset by
shift in Increased use of Periodicals and Books ($2,000); Also, use less than
anticipated in Travel & Conference $6,000, FA Proprietary Equipment Expense
$2,000, Office Supplies $3,400, Personal Mileage $900 and Equipment Maintenance
$100,
Internal Support Expenditures 204,662.00 204,662.00 202,662.00 2,000.00 0.98% Projected lower use of Convenience Copier $900 and Mail Room $2,300, offset by
Telephone Communication expense, which is under budgeted based on historical
usage ($1,200).
$ 1,785,916.00 $ 1,772,989.52 $1,367,689.52 $ 405,300.00 22.86%
Department Total
wra Personnel Expenditures $ 3,466,731.00 $ 3,466,604.86 $3,039,104.86 $ 427,500.00 12.33%
(a Operating Expenditures 722,295.00 953,685.20 842,585.20 111,100.00 11.65%
Internal Support Expenditures 711,486.00 921,320.29 956,120.29 (34,800.00) -3.78%
$ 4,900,512.00 $ 5,341,610.35 54,837,810.35 $ 503,800.00 9.43%
8/27/2007
11,174,494.00
7,068.00
Operating Expenditures 4,741,747.00 5,356,132.23 5,383,432.23
thitemal Support Expenditures
Transfers Out
4,195,228.98
83,059.00
4,212,028.98
83,059.00
3,231,261.00
Children's Village
Personnel Expenditures
Operating Expenditures
$ 12,290,491.00 $ 12,546,467.23 $ 12,596,751.23 $
$ 3,515,304.00 3,557,851.33 3,647,851.33
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED AMENDED
BUDGET BUDGET
FY 2007
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 201,148.00 $ 201,148.00 $ 193,148.00 $
11,174,494.00
6,872.00
8,000.00 3.98% - Favorable Fringe Benefits
- 0.00% -
(196.00) -2.85% - (Unfav.) Telephone
9,612,646.00
6,872.00
$ 9,820,666.00 $ 11,382,514.00 $ 11,374,710.00 $ 7,804.00 0.07%
Health
Personnel Expenditures $ 25,037,810.00 $ 24,971,199.54 $ 23,655,199.54 $ 1,316,000_00 5.27% - Turnover
(27,300.00) -0.51% Fay Interpreter Fees $202,000, due to use of nextel phones to
call phone interpreter services versus using an on-site
interpreter, offset by (Unfav) Laundry & Cleaning ($11,300)
and Medical Supplies ($218,000) due to price increase.
(16,800.00) -0.40% (Unfav) Maint. Dept. Chg. ($9,000) and I.T. Oper. ($7,800).
Grant match transfer per JAWS-Drug Policy Grant Res.
#07007.
$ 33,010,818.00 $34,605,619.75 $ 33,333,719_75 $ 1,271,900.00 3.68%
(50,284.00) -0.40% (Unfav) due to Children's Village maintaining slate mandated
- ratio of staff to residents at all times.
(90,000.00) -2.53% (Unfav.) ($90,000) in various supplies and provision accounts
- due to increased usage based on population.
Internal Support Expenditures
Transfers Out
2,235,433.00
$ 18,041,228.00
2,278,883.85 2,311,483.85
2,144.00 2,144.00
(32,600.00) -1.43% - (Unfav) Radio ($32,600).
Res. #07106 JABG (Juvenile Accountability Grant)
$ 18,385,346.41 $ 18,558,230.41 $ (172,884.00) -0.94%
Department Total
Controllable Personnel
Controllable Operating
Non-Controllable Operating
Transfers Out
$ 37,529,449.00
17,869,697.00
5,473,566.00
$ 60,872,712.00
$ 37,718,814.77
20,088,477.56
6,480,984.63
65,203.00
$ 64,373,480.16
$ 36,445,098.77 $ 1,273,716.00 3.38%
20,205,777.56 (117,300.00) -0.58%
6,530,580.83 (49,596.00) -0.77%
85,203.00 - 100.00%
$ 63,266,660.16 $ 1,106,820.00 1.72%
8/27/2007
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 179,518.00 $ 179,518.00 $
4,800.00 4,800.00
6,157.00 6,157.00
179,518.00
4,800.00
6,157.00
Veterans' Services
Personnel Expenditures
Operating Expenditures
$ 190,475.00 $ 190,475.00 $
$ 1,595,750.00 $ 1,560,139.35
213,550.00 225,775.00
190,475.00 $
1,560,139.35 $
225,475.00 300.00
al internal Support Expenditures 243,488.00 243,685.20 245,185.20 (1,500.00)
ADOPTED
BUDGET
'NHS.
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
0.00%
0.00%
0.00%
0.00%
0.00%
0.13% Unfav. Travel & Conference ($1,700) due to cuts in funding
from the Michigan Department of Military and Veterans Affairs
(DMVA) for the Michigan Association of County Veterans
Counselors (MACVC) Training conference, offset by Fay.
Soldier Burial $2,000 due to lower than anticipated veteran
burials.
-0,62% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
Transfers
$ 2,052,788.00 $ 2,049,599.55 $ 2,050,799.55 $
0.00%
(1,200.00) -0.06%
(215,000.00)
(4,500,00)
Community Corrections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 3,337,041.00 $ 3,333,260.66 $ 3,333,260.66
823,622.00 886,475.96 1,101,475.96
523,145.00 689,947.09
105,412.00 105,412.00
0.00%
-24.25% - Unfav. Drug Testing ($25,000) and Contracted Services
($190,000) for offender treatment due to an increase in
participants and a budget amendment is requested to keep
programs operating through the end of the fiscal year, partially
offset by Fay. Testing (Fee Income) revenues of $100,000.* A
budget amendment is recommended to recognize additional
revenue in Fee Income and it will be used to partially offset
unfavorable expenses.
-0.65% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
0.00%
694,447.09
$ 4,683,808.00 $ 5,015,095.71 $ 5,234,595.71 $ (219,500.00) -4.38%
8122/2007 • See related revenue offset.
edical Examiner
m Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
aown••n•••n••••n••• n•••n•••n•••n••nnnn*.wows.............n ••••••n•••••n•••....
MSU Ext. - Oakland County
Personnel Expenditures $ 774,766.00 $ 767,307.60 $ 736,307.60 $ 31,000.00 4.04% Turnover
Operating Expenditures 87,853.00 88,172.00 78,072.00 10,100.00 11.45% Fay. Professional Services $5,000 due to services now being
provided by recently hired MSU funded staff; Special Event
Program $3,600 due to a reduction in cost for the Master
Gardener Volunteer Banquet; Rent $500 due to no
expenditures for rental equipment this year and Office
Supplies $1,000 as a result of cost cutting measures.
Internal Support Expenditures 339,845.00 343,063.71 344,063.71 (1,000.00) -0.29% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
$ 1,202,464.00 $ 1,198,543.31 $ 1,158,443.31 $ 40,100.00 3.35%
Animal Control
Personnel Expenditures
Operating Expenditures
$ 3,417,937.00 $ 3,498,044.91 $ 3,448,044.91 $ 50,000.00 1.43% - Turnover
633,010.00 633,421.64 678,421,64 (45,000.00) -7.10% Unfav. Laboratory Fees ($40,000) due to increased material
costs and Professional Services ($5,000) due to an increase in
laboratory testing that is not done in-house.
760,683.00 841,075.88 848,075.88 (7,000.00) -0.83% Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
$ 4,811,630.00 $ 4,972,542.43 $ 4,974,542.43 $ (2,000.00) -0.04%
$ 1,754,363.00 $ 1,753,266.00 $ 1,748,266.00 $ 5,000.00 0.29% - Turnover
133,893.00 138,907.00 154,907.00 (16,000.00) -11.52% Unfav. Animal Supplies ($5,000) due to an increase in
supplies, food and litter for impounded dogs and cats at the
shelter. Unfav. Custodial Supplies ($6,000), Housekeeping
and Janitor Supplies ($5,000) due to new cleaning protocols
put into place that will cut down on the transfer of disease
between animals, offset by Fav. Animal Sterilization Fees of
$20,000 and Pound Fees $5,000.* A budget amendment is
recommended to recognize additional revenue in Animal
Sterilization Fees and used to offset unfavorable expenses.
See related revenue offset. 812212007
Internal Support Expenditures
Circuit Court Probation
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
AMENDED
BUDGET
617,574.56
FY 2007
FORECAST
626,574.56
- $
44,925.00 44,925.00
751,451.63 751,451.63
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
514,219.00
$ 2,402,475.00 $
44,838.00
749,133.00
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
(9,000.00) -1.46%
0.00%
0.00%
0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Unfav. Motorpool due to changes in charges for leased
vehicles and an increase in the price of gas. A budget
amendment will be prepared with the 3rd quarter forecast.
2,509,747.56 $ 2,529,747.56 $ (20,000.00) -0.80%
$ 793,971.00 $ 796,376.63 $ 796,376.63 $ 0.00%
$ 1 1,059,375.00
1,941,566.00
3,136,670.00
Olb
•.*bepartment Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 11,111,536.52
2,022,476.60
3,492,955.07
105,412.00
$11,025,536.52 $ 86,000.00 0.77%
2,288,076.60 (265,600.00) -13.13%
3,515,955.07 (23,000.00) -0.66%
105,412.00
$ 16,137,611.00 $ 16,732,380.19 $ 16,934,980,19 $ (202,600.00) -1.21%
• 8/22/2007 See related revenue offset.
$ 1,313,156.00 $ 1,311,665.00 $ 1,264,765,00 $ 46,900,00
463,434.00 465,382.04 295,282.04 170,100.00
3.58% -
36.55% -
Internal Support Expenditures 127,843.00 134,341.80 128,541.80
Internal Support Expenditures 768,849.00 818,513.73 865,313.73 (46,800.00)
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers
- $
25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00%
8/22/2007
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
ADOPTED
BUDGET
*Mow
AMENDED
BUDGET
AMOUNT
FY 2007 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Turnover and salaries charges to Brownfield grant
Fav. Operating costs, primarily Professional Services, Advertising,
Printing, and Information Supplies for update of the Solid Waste
Management Plan due to pending reformatting of plan guidelines by the
State, and for the NO HAZ Program based on program collecton activity.
NO HAZ Program expense is fully reimbursed by participating member
communities. Program favorability is offset by reduced program
revenues (see revenue forecast for explanation).
5,800.00 4.32% - Fav. Print Shop and Mail Room costs for Solid Waste Management Plan
update (see above).
$ 1,904,433.00 $
alb Pit nning and Economic Development Services
Personnel Expenditures $ 3,488,172.00 $
Operating Expenditures 713,775.00
3,476,353.62 $ 3,441,453,62 $ 34,900.00
1,301,847.94 1,285,047.94 16,800.00
1,911,388.84 $ 1,688,588.84 $ 222,800.00 11.66%
1.00% - Turnover.
1.29% - Fav. Outside Printing due to increased utilization of the County's Print
Shop $64,500 and fav. Drafting Supplies & Maps $9,500; partially offset
by unfav. Advertising ($36,750) for increased promotional activities for
both the Emerging Sectors Program (ESP) and regional business
development; Freight & Express ($5,500) for international shipment of
presentational and marketing materials for the ESP; and Membership
Dues ($6,500) and Periodicals ($8,500) for trade association
memberships and publications of ESP industry targeted areas.
-5.72% - Unfav. Print Shop ($40,300) due to greater utilization of the Print Shop for
the division's printing requirements and unfav. Telephone
Communications ($6,500) for increased economic development activities.
A budget amendment is recommended.
S 4,970,796.00 $ 5,596,715.29 $ 5,591,815.29 $ 4,900.00 0.09%
Workforce Development
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 25,620.00 $ 25,620.00 $ 25,620.00 $ 0.00%
$ 4,826,948.00
1,177,209.00
896,692.00
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 4,813,638.62 $ 4,731,838.62 $ 81,800.00 1.70%
1,767,229.98 1,580,329.98 186,900.00 10.58%
952,855.53 993,855.53 (41,000.00) -4.30%
0.00%
$ 6.900,849.00 $ 7,533,724.13 $ 7,306,024.13 $ 227,700.00 3.02%
ID
8/22/2007
8/22/2007
Actual cost
Favorable due to program termination.
Radios for non-public safety.
Based on actual expense. (700.00)
(700.00)
0.00%
0.00%
0.00%
-2.92%
0.00%
0.00% -
-0.09%
139.71% 250,000 00
200,000.00
1,000,000.00
$ (300,000.00) $
351,220.00 0.00%
63.84%
0.00%
0.00%
51.48%
Based on previous years usage. 113,291.00
466,446.00
987,250.97
942,615.00 Funds will be available based on current contracts. These funds
could be used to cover grant costs if necessary pending final
outcome of State Budget.
349,452.00
339,158.00
1,305,500.00
2,954,771,00
6,033,819.00
180,500.00
0.00%
85,500.00 47.37% - A budget amendment is recommended to reappropriale funds to
BOC budget for Commissioners' Annual Report.
RESERVED FOR TRANSFERS
Expenditures
Administrative Leave
Basic Readjustment
Budget Task
Classification and Rate Change
Contingency
Emergency Salaries
Grant Match
Into Tech Development
Legislative Expense
178,936.95 $ (71,063.05) $
351,220,00 351,220.00 $
313,291.00
466,446 00
987,250.97
1,942,615 00
1,781,016 64 1,781.016.64
180,500.00 95,000.00
0.00%
0.00%
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
NON-DEPARTMENTAL
BUDGET
AS
ADOPTED
BUDGET
As
ADJUSTED
FY 2007
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
(9,300.00)
150,000.00
INON-DEPARTARTMENT APPROPRIATIONS I
COUNTY OPERATIONS
County Expenditures
Insurance Fund
Insurance Surety Bonds
Logos and Trademarks
Road Commission\Current Drain Assessment
Road Commissiorari Party Agreement
Senior Citizen Prescriptions
Equipment
Transfer to CMHA
$ 256,844.00 $ 256,844.00 $ 256,844.00
16,900 00 16,900.00 16,900.00
- 20,000.00 29,300,00
1,306,536.00 1,306,536.00 1,306,536.00
1,553,333.00 4,250,000.00 4,250,000.00
150,000.00 150,000 00 -
- 400,000.00 400,000.00
9,620,616.00 9,620,616.00 9,620,616.00
0.00%
0.00%
-46.50%
0.00%
0.00%
100.00%
0.00%
0.00%
COUNTY BUILDINGS
Total $ 12,904,229.00 $ 16,020,896.00 $ 15,880,196.00 $ 140,700.00
$ 3,325,393.00 $ 2,891,601.76 $ 2,781,311.76 $ 110,290.00
0.88%
3.81% -Fav. Building Space $10,290 due to reduced charges for the
associated move of Risk Management to the new EOB. Fav Maint
Dept Charges, $100,000 based on current transfers to departments
and reduced requests for maintenance resulting from the opening of
the new BOB.
°STATE AND FEDERAL - COUNTY ASSOCIATIONS
Area Wide Water Quality
Assoc of Metro Sewage Agencies
Michigan Assoc. of Counties
National Assoc. of Counties
S.E.M.C.O.G.
Traffic Improvement Association
Total
55,000.130 $ 55,000.00 $ 55,000.00
1,700.00 1,700.00 1,700.00
70,700.00 70,700.00 70,700,00
24,000.00 24,000.00 24,700.00
579,000.00 579,000.00 579,000 00
30,000.00 30,000.00 30,000.00
760,400,00 $ 760,400.00 $ 761,100.00
9.00% SUNDRY EXPENSE $ 300,000.00 $ 300,000.00 $ 300,000.00
Misc, Capital Outlay
Overtime Appropriation
90.xls
75,000.00
53,000.00
55,262.00 55,262.00
53,000.00 53,000.00
8/28/2007
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
EXPENDITURES
NON-DEPARTMENTAL
BUDGET BUDGET AMOUNT
AS AS FY 2007 FAVORABLE
ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION
Workshops and Meetings 4,000.00 4,000.00 4,000.00 0.00%
Salary Adjustment 0.00 0.00 -
Summer Employees Salary Appropriation 0.00% To be appropriated to general fund/general purpose departments in
376,500.00 376,500.00 376,500.00 the 4th quarter.
$ 11,722,920,00 $ 6,690,038.56 $ 5,154,538.56 $ 1,535,500.00 22.95%
Transfers to Other Funds
Revenue Sharing Reserve Fund 75,861,063.00 75,861,063.00 $ 75,861,063.00 0.00%
Jail Population Management Fund 1,198,475.00 1,198,475.00 1,198,475.00 0.00%
Capital & Cooperative Initiatives Revolving Fund 13,865,879.00 13,865,879.00 13,865,879.00 0 00%
Debt Service - West Wing Refunding , 1,463,763.00 1,463,763.00 1,463,763.00 0.00%
Debt Service - Computer Center Refunding 1,082,463.00 1,082,463.00 1,082,463.00 0.00%
Project Work Order Fund 400,000.00 400,000.00 400,000.00 0.00%
Fire Records Management 401,940.00 501,940.00 501,940.00 0.00%
Radio Communications 0.00 250,000.00 250,000.00 0.00%
Information Technology 0.00 2,366,083.00 2,366,083.00 0.00%
CLEMIS 1,619,000.00 1,619,000.00 1,619,000.00 0.00%
Medical Care Facility 2,812,587.00 2,812,587.00 2,812,587.00 0,00%
...16 Work Release/Jail Mgmt Project 0.00 600,000.00 600,000.00 0.00%
Oakland Enhancement 55,700.00 55,700.00 - 55,700.00 1.00
Total $ 98,760,870.00 S 102,076,953.00 $ 102,021,253.00 $ 55,700.00 0.05%
TOTAL NON-DEPT. APPROPRIATIONS $ 127.773,812.00 $ 128,739,889.32 3 126,898,399.32 $ 1,841,490.00 1.43%
Total
Program is self sufficient.
TRANSFER TO GENERAL PURPOSE FUNDS
Public Health Fund
Juvenile Maintenance Fund
Social Welfare Fund
0.00%
0.00%
0.00%
0.00%
5 25,827,774.00 S 27,256,919.84 $ 27,256,919.84
21,747,997.00 22,204,728.08 22,204,728.08
1,000.00 1,000.00 1,000.00
$47,576,771.00 $49,462,647.92 $49,462,647.92 $
TOTAL EXPENDITURES $ 175,350,583.00 $ 178,202,537.24 $ 176,361,047,24 $ 1,841,490.00 1.03%
90.xls 8/28/2007
FY 2007 BUDGET AMENDMENTS
FY 2007 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 491,315,371.00
BUDGET AMENDMENTS
M.R. #06185 - 1010512006 $ (98,186.00)
Sheriff - Patrol Contract with Oxford Twp.
M.R. #06207 - 1110212006 350.00
County Clerk - Board of Canvassers with the City of Birmingham
MR. #06208 - 11/0212006 175.00
County Clerk - Board of Canvassers with the City of Farmington
M.R. #06211 - 11/0212006 78,828.00
Public Service Medical Examiners Office - Interlocal Agreement with Genesee County
M.R. #06217 - 11130/2006 $ (45,870.00)
Health Division - MDEQ reimbursement
M.R. #06223 -11130(2006 $ 162,500.00
Circuit Court - SCAO Juvenile Drug Court
M.R. #06226 - 11/30/2006 23,674.00
Sheriff's Office Prosecuting Attorney- NET Bryne Grant Acceptance 21,076.00
M.R. #06238 - 12/14/2006 $ 24,150.00
Equalization - Holly Twp contract
M.R. #06252 - 12/14/2006 12,000.00
Sheriffs Office - ORV Safety Education Program
M.R. #06256 - 12/1412006 5,357.00
Sheriffs Office Franklin/Bingham Fire Dispatch
M.R. #06229 - 12/14/2006 500.00
County Clerk - Fee to Solemnize Marriages
M.R. #06235 - 12/14/2006 4,720.00
Drain Commissioner Reorg
M.R. #06254- 12/14/2006
M&B FY 2006 Year End Report
Encumbrances $ 435,186.35
Carry Forwards $ 3,588,632.69
Appropriation of Designation - Emergency Salaries $ 320,000.00
Appropriation of Designation - Hand Sanitizers 11,000.00
Appropriation of Designation - Fire Records Mgmt $ 100,000.00
Appropriation of Designation - Surveillance Cameras $ 400,000.00
Approp. of Designation - Non Public Safety Radios $ 250,000.00
Appropriation of Designation - Jail Mgmt System $ 600,000.00
Approp. of Designation - Personal Mileage increase 40,000.00 $ 5,744,819.04
TOTAL AMENDED BUDGET AS OF 12/31/2006 (1ST QUARTER) $ 497,249,464.04
52
FY 2007 BUDGET AMENDMENTS
$ 144 ,600.00
$ 143,918.00
$ 70,572.00
2,000.00
8,000.00
6,400.00
M.R. #07004 - 1/18/2007
Management and Budget Reimbursement Division - Replace Software
M.R. #07008 - 2/01/2007
Sheriff - Patrol Contract with Orion Twp.
M.R. #07009 - 2/0112007
Sheriff - Patrol Contract with Independence Twp.
MR. #07006 - 2/01/2007
Library Board - Use of Library Funds for Travel and Conference
M.R. #07039 - 3/22/2007
Community Corrections G- reenhouse
M.R. #07038 - 312212007
Sheriff - Use of Forfeited Funds - Auto Theft Prevention Training
M.R. #07047 -3/22/2007
M&B FY 2007 First Quarter Report
Appropriation of Designation - HR Legal Fees $ 200,000.00
Appropriation of Designation-IT Imaged Document Sys $ 500,000.00
Appropriation of Designation - IT Future Tech Replace $ 432,000.00
Adjust Revenue Est - Child Care Fund $ 1,546,167.00
Adjust Revenue Est - Income from Investments 20,000.00
Adjust Revenue Est - Equalization 21,997.00
Adjust Revenue Est - Audting Division $ (29,750.00)
Adjust Revenue Est - Health Division (7,475.00) $ 2,682,939.00
TOTAL AMENDED BUDGET AS OF 3/3112007 (2ND QUARTER) $ 500,307,893.04
18,296.00
2,700.00
$ 148,209.00
M.R. #07073 - 4/05/2007
Ernerg Response and Preparedness - HMEP Grant
M.R. #07071 - 4/05/2007
Health Division - Fetal Infant Mortality Data Abstraction Grant
M.R. #07062 -4/05/2007
Circuit Court - Use of Mediation Funds
M.R. #07060 - 4105/2007 $ 1,000,000.00
District Court - Mainframe Enhancement Project
$ 95,160.00
$ 41,479.00
19,810.00
M.R. #07061 - 4/05/2007
Circuit Court/Clerk - E-Filing System
MR. #07076 - 4/2612007
Sheriff - Fire Dispatch Standard Agreements April 1, 2007 - March 31, 2012
M.R. #07077 - 4/26/2007
Sheriff - OCC Police Dispatch Contract
53
40,000.00
125,000.00
99,760.00
(31,120.00)
644,570.00
8,590.00
2,000.00
15,000.00
$ 1,289,483.00
$ 750,000.00
$ 2,120,300.00
$ (79,000.00)
59,000.00
$ 523,820.00
13,940.00 $ 4,677,543.00
FY 2007 BUDGET AMENDMENTS
M.R. #07097 - 412612007
Sheriff - Marine Safety Program Grant Acceptance
M.R. #07095 - 4/26/2007
Drain Commissioner Genesee County Water Supply Feasibility Study
M.R. #07099 - 412612007
Health Division - HPV Vaccine Fee
M.R. #07117 - 5/10/2007
Drain Commissioner - Rouge River Public Education Program Grant Acceptance
M.R. #07103 - 5/10/2007
Sheriff - Use of Forfeited Funds
M.R. #07104 - 5/10/2007
Sheriff - Patrol Contract for Paint Creek Trailways
M.R. #07105 - 5/10/2007
Prosecuting Attorney - Use of Forfeited Funds for Healthy Communities
M.R. #07141 - 6/14/2007
Health Division - March of Dimes Transportation of Pregnant Women Grant
M.R. #07139 - 6/14/2007
M&B FY 2007 Second Quarter Report
Appropriation of Designation - IT Future Tech Replace.
Authorize Increased Transfer from DTRF/Tri party
Adjust Revenue Est - Property Tax Levy
Adjust Revenue Est - Reimbursement Judges Salaries
Adjust Revenue Est - Comm Corrections Fee income
Adjust Revenue Est - Convention Facility Tax
Adjust Revenue Est - Equalization Division
TOTAL AMENDED BUDGET AS OF 6130/2007 (3RD QUARTER) $ 507,214,881.04
54
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
ENTERPRISE FUNDS
SHERIFF'S DEPARTMENT
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
JAIL INMATE COMMISSARY FUND
(#59600)
OPERATING REVENUE $ 1,447,411.00 $ 1,447,411.00 $ 1,503,711.00 $ 56,300.00 3.89% - Increased Sales.
OPERATING EXPENSE $ 1,447,411.00 $ 1,447,411.00 $ 1,403,411.00 $ 44,000.00 3.04% - Increased Sales.
NET OPERATING INCOME (LOSS) $- $ , $ 100,300.00 $ 100,300.00
NON-OPERATING REVENUE (EXPENSE) $- $ - $ 5,000.00 $ 5,000.00 0.00% Increased investment base and increased interest rates.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $- $ - $ 105,300.00 $ 105,300.00 0.00%
TRANSFER OUT $_ $ - $ $ - 0.00% .
siPITAL CONTRIBUTION - . S $ - $ $ - 0.00%
TOTAL NET INCOME (LOSS) $0.00 $0.00 _ $ , .105 300 00 --....— $105,300.00 0.00%
TOTAL NET ASSETS - BEGINNING $ 55,270.32
TOTAL NET ASSETS - ENDING $160570.32
ar22/200 7
ADOPTED
BUDGET
AMENDED
BUDGET
!SHERIFF AVIATION #68000
OPERATING REVENUES:
Outside Revenue $0.00 $0.00
Inside Revenue $ 1,823,443.00 $ 1.823,443.00
$0.00 0.00% $0.00
Total Net Assets - Beginning
Total Net Assets - Ending
$2,376.5g9.56
$2,814,099.56
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
SHERIFF'S OFFICE
FY 2007 VARIANCE
FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,765,443.00 $ (58,000.00) -3.18% - Revenue billing to Sheriff General Fund os based on anticipated actual costs of
the fund which includes debt service payment for helicopters.
Total Revenue $ 1,823.443 00 $1.823.443.00 $1.765.443.00 ($58,000.00) -3.18%
OPERATING EXPENSES $1,385,943.00 $1,385,943.00 $1,327,943.00 $58,000.00 4.18% - Fav Salaries and Fringe Benefit costs.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
UI
ObN-OPERATING REVENUE
OPERATING TRANSFERS IN
$437,500.00
$437,500.00
$0.00
$0.00
$437,500.00
$437,500.00
$0.00
$0.00
$437,500.00 $
$437,500.00 $
0.00 $
$0.00 $
0.00%
0.00%
0.00%
0.00%
NET REVENUES OVER(UNDER)
EXPENSES $437,500.00 $437,500.00 $437,500.00 0.00%
8/22/2007
REVENUES
Outside
Inside
Total Revenues
OPERATING EXPENSES
$7,500.00 $7,500.00 $67,000.00 $59,500.00
913,630.00 913,6301)0 646,530.00 (267,100.00)
$921,130.00 $921,130.00 $713,530.00 ($207,600.00)
964,002.00 964,002.00 960,002.00 4,000.00
1,000.00 26,300.00 25,300.00 25,300.00 3.95% - Favorable due to Accrued Interest Adjustment of $1,000. NET NON-OPERATING REV
($17,572.00) ($17,572.00) L$220.172.001 ($202,600.00)
Reflective of Planned Use of Fund Balance to balance revenues to
expenses.
('l --.11 REVENUE OVER (UNDER)
EXPENDITURES
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
CLERK/REGISTER OF DEEDS
AMENDED
BUDGET
ADOPTED
BUDGET
!MICROGRAPHICS FUND (#65400)1
FY 2007 VARIANCE
FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
793.33% - Favorable External Laminating and Photostats due to new agreements with
the Road Commission who purchases laminated documents.
-29.24% - Unfavorable internal Copier Charges. Laminating, Microfilming, and
Photostats due to a decrease in anticipated volume from county
departments.
0.41% - Favorable indirect Cost allocation of $24,400, and Materials and Supplies
usage in the Micrographic operation of $35,000, offset by Unfavorable
variance of ($55,400) due to delay in elimination of part-time clerical staff
(Pos. N09843, 09844, 09845 and 09846), increase in cost of fringe
benefits.
Total Net Assets - Beginning $388,820.28
Total Net Assets - Ending $168,648.28
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance' in the revenue category .
MICROGRAPHICS.xls 8i22/2007
$0.00 $7,169,500.00_ $7,169,500.00 - •
$205,358,390.60
$212.527,890.60
$88,615,077.62
3,598,564.00
104,809,207.25
8,335,541.73
$7.169.500.00
J212.527.890.60
$0.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
DEUNQUENT TAX REVOLVING FUND
ENTERPRISE FUND
TREASURERS OFFICE
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-------------------------------- ------------------------
IDTRF FUND 51600
REVENUES
Charges for Services $10,500,000.00 $10,500,000.00 $12,700,000.00 $2,200,000.00 20.95% Fav. Interest on Delinquent Taxes of $2,500,000 due to increased
volume of collections; partially offset by lower Interest and Penalty
receipts of ($300,000).
2,631,317.00 3,381,317.00 9,065,417.00 5,684,100.00 168.10% Fay, due to Income From Investments, Interest Credited, Interest
Accrued, and Prior Years Adjustments, due to increasing Rol reflective
of rising interest rates on investments, and other interest and revenues
accrued and credited.
Other Revenues
Total Revenues $13,131,317.00
OPERATING EXPENSES
$13,881,317.00 $21,765,417.00 $7,884,100.00 56.80%
Administrative Expenses $ 581,317.00 $ 581,317.00 $ 1,585,917.00 $ (1,004,600.00) -172.81% Unfav. ($400,000) due to Info-Tech Development approved by BOC in
FY 2006 to re-write software for Delinquent Tax System; and Interest
Expense of ($500,000) under budgeted as interest expense rate are
rising; partially offset by favorable contractual services of $185,400
Ul largely due to favorable Indirect Cost.
CO Indirect Costs 550,000.00 550,000.00 260,000.00 290,000.00 52.73%
Transfer Out to Other Funds:
General Fund - Collection Fees 3,200,000.00 3,200,000.00 3,200,000.00 0.00 0.00%
GF Other 2,100,000.00 2,100,000.00 2,100,000.00 0.00 0.00%
RGOC Tri-Party Agreement 1,500,000.00 2,250,000.00 2,250,000.00 0.00 0.00%
Work Release Facility Debt Svc 1,900,000.00 1,900,000.00 1,900,000.00 0.00 0.00%
Office Bldg Renovation Debt Svc 1,900,000.00 1,900,000.00 1,900,000.00 0.00 0.00%
52-3 District Court Debt Service 1,400,000.00 1,400,000.00 1,400.000.00 0.00 0,00%
Total Transfer Out to Other Funds 12,000,000.00 12.750,000.00 12,750.000.00 0.00 0.00%
Total Operating Expenses $ 13,131,317.00 $ 13,881,317.00 $ 14,595,917.00 $ (714,600.00) -5.15%
REVENUE OVER (UNDER)
EXPENDITURES
Total Net Assets - Beginning
Total Net Assets - Ending
Ending FY 2006 Designated Fund Balance:
Designated - Debt Service
Designated - Projects
Designated - Deling Taxes Receivable
Designated - Collection Fees
Undesignated - Fund Balance
Total Net Assets - Ending
DTRF #51600 Quarterly Forecast.xls 8/28/2007
-------
OAKLAND COUNTY PARKS &
RECREATION (50800)
OPERATING REVENUE
0.00%
0.00%
-
TRANSFER IN
CAPITAL CONTRIBUTION
TOTAL NET INCOME (LOSS) $ 3,506,800.00 $ 3,506,800.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 9,277,316.00 • $ 9,280316.00 $ 9,132,916.00 $ (147,400.00) -1.59% Fay. General Entrance Fees $593,700, Camping Fees $4,900, and Food
Services $27,700 offset by Unfav Greens Fees ($672,800) and Golf Cart
Fees ($100,900) based upon attendance and use.
OPERATING EXPENSE $ 25,609,189.00 $ 23,829,316.00 $ 21,495,916.00 $ 2,333,400.00 9.79% Turnover $150,000, Small Tools $448,600, Electrical Services $336,000,
Depreciation All Categories $564,300, Building Maintenance $380,400,
Public Information $121,200, Indirect Costs $188,000 and Natural Gas
Services $144,900 based upon actual use and anticipated costs for the
fourth quarter.
171 NET OPERATING INCOME (LOSS) $ (16,331,873.00) $ (14,549,000.00) $ (12,363,000.00) $ 2,186,000.00 -15.03%
NON-OPERATING REVENUE
(EXPENSE)
$ 16,331,873.00 $ 14,549,000.00 $ 15,869,800.00 $ 1,320,800.00 9.08% Fay, Property Tax $352,000, Contributions $13,400, Income from
Investments $936,000, Gain on Sate of Equipment $22,300 offset by
Unfav. Delinquent Property Tax ($2,900).
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $ $ 3,506,800 00 $ 3,506,800.00
TOTAL NET ASSETS - BEGINNING $ 81,412,330.82
TOTAL NET ASSETS - ENDING $84,919,130.82
8/22/2007
NET INCOME (LOSS) BEFORE
NON-OPERATING REVENUE/(EXPENSE)
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
DRAIN COMMISSIONER
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT
------ ---- --- ------ ------
'DRAIN EQUIPMENT FUND ( 63900)
EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES:
Inside $2,844,803.00 $2,924,728.00 $3,213,345.00 $288,617.00 9.87% Fav - Reimbursement Building Space Cost $30,000 a new rate increase was
implemented for the pump maintenance building. Fay - Reimbursement General
$270,000 the result of the Mapping Unit Operations allocation of salaries. Unfav -
Adjustment Prior Years Revenue ($11,383) to refund a customer for work that was
canceled.
Outside
Total Revenue cr)
la/OPERATING EXPENSES
TRANSFER IN
767,845.00 767,845.00 408,806.00 ($361,039.00) -47.02% Unfav - External Rebilled Charges Revenue ($361.039) revenue is determined by
rebillable repair jobs. Unfavorable amount offset by favorable Contracted Services.
3,612,648.00 3,692,573.00 3,620,151.00 (72,422.00) -1.96%
3,660,305.00 3,740,230.00 4,492,088.00 (751,858.00) -20.10% Unfav - Salaries ($230,465), Overtime ($1,788) and Fringes ($82,201) the result of
increased time and labor for the Mapping Operations Unit. Fay - Contracted
Services $230,000 because of decrease in rebillable repairs. Unfav - Equip. Repair
Motor Vehicle ($24,000) for using outside vendor for maintenance that inside
mechanic is not certified to perform. Unfav - Maintenance Vehicles ($6,000) the
result of an under estimated budget. UnFav - Rent ($5,000) the result of rental
payments for the use of a Radio Tower. Fay - Maintenance Contract $2,000, Natural
Gas $3,000, Office Supplies $1,841, Shop Supplies $9,800 and Small Tools $2,000
the result of actual spending being less than anticipated budget projection.
Unfav - Depreciation Vehicles ($44,327) due to an underestimated depreciation
schedule. Unfav - Interest Expense ($10,281) for payment of interest on the loan for
the construction of the new Drain Equipment Storage Building. Unfav - Drain
Equipment ($534,960) the result of Mapping Operations Unit equipment and staff
charging to Drain Rebill Projects, maintenance of equipment offset by revenue equal
to this amount. Unfav - Motor Pool ($45,075) for the increase price of gasoline.
Unfav - Maintenance Department Charges ($12,243) and Radio Communications
($1,264) the consequence of an under estimated budget.
(47,657.00) (47,657.00) (871,937.00) (824,280.00) 1729.61%
67,900 00 67,900.00 32,374 00 (35,526 00) -52.32% Unfav - Income from Investments ($55,211) the result of account not earning any
return due to the negative cash balance from the replacement of vehicles. Fav -
Sale of Scrap $1,785 for sale of miscellaneous equipment as scrap. Fav - Sale of
Equipment $17,900 for sale of user owned items at County Auctions.
0.00 0.00 11,421.00 11,421.00 0.00% Fav - Transfer In $11,422 for reimbursement of unspent money not used in
remodeling the Drain Office.
8/28/2007
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
DRAIN COMMISSIONER
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-------- _____ --- ----- -------- ------ -- --------------------------
TRANSFERS (OUT) 60,724.00 408,203.00 408,203.00 0.00 0.00% Transfer to Motorpool for vehicle acquisition - Dept. owened vehicles are replaced
with vehicles owned by Motorpool Fund.
NET REVENUES OVER(UNDER)
EXPENSES
($40,481.00) ($387,960.00) ($1,236,345.00) ($848,385.00)
TOTAL NET ASSETS - BEGINNING 3,363,647.53
TOTAL NET ASSETS - ENDING $2 127 302.53
Please note that in the Adopted Budget (line-Item book) this is budgeted as "Planned Use of Fund Balance" In the revenue category.
cr)
8/28/2007
EXPLANATION OF SIGNIFICANT VARIANCES
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT
----- ----- ----
!LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue $ - $ 318,971.00 5 318.900.00 - Fay, due to settlement of lawsuits. Reimbursement is a partial offset to
prior year expenses.
Inside Revenue 4,049,364.00 4,049,364.00 3,619.818.00 (429,500.00) -10.61% - Unfav. due to insurance costs less than expected for property,
helicopter and vehicles. Offset by insurance expenses.
Total Operating Revenue $ 4,049,364.00 $ 4,049,364 00 $ 3,938,789 00 $ (110,600.00) -2.73%
OPERATING EXPENSE 5 2,556,622.00 $ 2,556,622.00
1%)
2,288,108.00 $ 268,500.00 10.50% - Fay. due to Insurance costs less than expected amount of $345,600.
Unfav. due to increase of indirect costs ($33,200), costs for respirator
program ($37,000) to cover initial exams, and building space cost
allocation ($6,900).
CLAIMS PAID 2,172,742.00 2,172,742.00 2,172,742.00 - 0.00%
TOTAL OPERATING EXPENSES $ 4,729,364.00 $ 4,729,364.00 $ 4,460,850.00 $ 268,500.00 5.68%
OPERATING INCOME (LOSS) (680,000.00) (680,000.00) (522,061.00) (379,100.00) 55.75%
NON-OPERATING REVENUE (EXPENSE) 680,000.00 680,000.00 1,195,095.00 515,100.00 75.75% - Fay, due to increase in interest rates and investment lease.
NET REVENUES OVERAUNDER)
- EXPENSES $ - 673,034.00 $ 136,000.00
TOTAL NET ASSETS - BEGINNING 11,380,371.92
TOTAL NET ASSETS - ENDING 12,053,405.92
8/22/2007
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
[FRINGE BENEFITS FUND 67800 -1
ADOPTED
BUDGET
AMENDED FY 2007 VARIANCE
BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUE
RETIREES MEDICAL - VEBA
RETIREMENT ADMINISTRATION
DEFINED CONTRIBUTION PLAN
DEFERRED COMPENSATION - COUNTY
DEFERRED COMPENSATION - ADMIN
EMPLOYEE IN-SERVICE TRAINING
EMPLOYEE BENEFITS UNIT
TUITION REIMBURSEMENT
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
DENTAL INSURANCE
VISION INSURANCE
DISABILITY INSURANCE
SHORT-TERM DISABILITY
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
INVESTMENT INCOME
EXT - FLEX BEN LIFE INSURANCE
EXT - FLEX BEN DENTAL INSURANCE
EXT - FLEX BEN VISION INSURANCE
EXT - FLEX BEN MEDICAL - EMPLOYEE
EXT - MEDICAL INSURANCE
EXT - DENTAL INSURANCE
EXT - VISION INSURANCE
EXT - FORFEITURES
EXT - WELLNESS PROGRAM
RETIREMENT HEALTH SAVINGS
TOTAL REVENUE
41,000,000 41,000,000 40,086,000 (914,000)
2,627,662 2,627,662 2,544,662 (83,000)
14,954,600 14,954,600 14,465,600 (489,000)
850,000 850,000 848,000 (2,000)
66,300 66,300 63,200 (3,100)
1,545,532 1,545,532 1,496,532 (49,000)
433,528 433,528 415,928 (17,600)
360,000 360,004 346,300 (13,700)
850,000 850,000 429,000 (421,000)
17,015,800 17,015,800 16,817,700 (198,100)
31,684,900 31,684,900 33,485,000 1,800,100
3,324,800 3,324,800 3,203,300 (121,500)
377,700 377,700 343,700 (34,000)
953,800 953,800 941,800 (12,000)
1,732,300 1,732,300 1,686,900 (45,400)
2,802,614 2,802,614 2,802,614 0
450,000 450,000 450,000 o
1,499,000 1,499,000 2,168,000 669,000
520,120 520,120 359,120 (161,000)
0 0 89,000 89,000
0 0 97,000 97,000
1,700,000 1.700,000 1,774,400 74,400
300,000 300,000 265,000 (15,000)
30,000 30,000 28,400 (1,600)
3,000 3.000 2,800 (200)
10,000 10,000 22,400 12,400
0 0 6,500 6,500
0 0 139,000 139,000
125 091 656 125 091,656 125,397,856 306,200
-2.23%
-3.16%
-3.27%
-0.24%
-4.68%
-3.17%
-4.06%
-3.81%
-49.53% - Employer contributions offset by employee contributions of $359,120.
(see Ext Flex Ben Life Insurance below)
-1,16%
5.68% - Based on use of Blue Cross illustrative rates and actual premium for Health
Alliance Plan, which are higher than County average used for Bugdet
preparation.
-3.65% - Based on use of Delta Dental illustrative rates.
-9.00% - Based on use of Blue Cross illustrative rates.
-1.26%
-2.62%
0.00%
0.00%
44.63% - Favorable interest rates as compared to budget.
-30.95% - To more accurately reflect actual revenue of External Flex Benefit Deductions.
0.00% - To more accurately reflect actual revenue of External Flex Benefit Deductions.
0.00% - To more accurately reflect actual revenue of External Flex Benefit Deductions.
4.38%
-5.00%
-5.33%
-6.67%
124.00%
0.00%
0.00%
024%
FRINGE BENEFITS.xls 8122/2007
ADOPTED AMENDED
BUDGET BUDGET
Pt" 2007 VARIANCE
FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
--------- -------------------------------
33,184,713 33,184,713
2,171,314 2,171,314
1,558.647 1,558,647
6,085,326 6,085,326
2,627,662 2,627,662
14,954,600 14,954,600
850,000 850,000
66,300 66,300
841,390 841,390
1,195,532 1,195,532
350,000 350,000
433,528 433,528
360,000 360,000
850,000 850,000
17,015,800 17,015,800
33,684,900 33,684,900
3,354,800 3,354.800
380,700 380,700
2,686,100 2,686,100
2,802,614 2,802,614
450,000 450,000
205,000 205,000
105,099 105,099
174,431 174,431
140,000 140,000
195,000
368,200
127,091,656
(2,000,000)
195,000
0
368,200
127,091,656
(2,000,000)
33,184,713
2,171,314
1,558,647
6,085,326
2,517,662
14,635,500
829,000
59,600
986,390
1,142,632
333,600
429,928
350,000
859,000
16,960,800
37,263,900
3,281,800
369,700
2,686,100
2,802,614
453,900
205,000
105,099
172,631
385,000
179,000
158,900
368,200
130,535,956
, (5,138,100),
25,796,309
20,658,209
0.00%
0.00%
0.00%
0.00%
4.19%
2.13%
2.47%
10.11%
-17.23%
4.42%
4.69%
0.83%
2.78%
-1.06%
0.32%
-10.62% - Actual medical claims higher than anticipated.
2.18%
2.89%
0.00%
0.00%
-0.87%
0.00%
0.00%
1.03%
-175.00% - Budget established prior to entering into contracts for healthcare review
$95,000 and $150,000 dated 8130/06.
8.21%
0.00%
0.00%
-2.71%
0
0
0
0
110,000
319,100
21,000
6,700
(145,000)
52,900
16,400
3,600
10,000
(9,000)
55,040
(3,579,000)
73.000
11,000
0
0
(3,900)
0
0
1,800
(245,000)
16,000
(158,900)
0
(3,444,3001
(3,138,100)
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
FRINGE BENEFITS FUND 67800
OPERATING EXPENSE
RETIREES VESA - GENERAL NON-UNION
RETIREES VEBA - GENERAL UNION
RETIREES VEBA - COMMAND OFFICERS
RETIREES VEBA - DEPUTIES
RETIREMENT ADMINISTRATION
DEFINED CONTRIBUTION PLAN
DEFERRED COMPENSATION - COUNTY
DEFERRED COMPENSATION - AMAIN
SICK AND ANNUAL LEAVE CASH-OUT
EMPLOYEE IN-SERVICE TRAINING
IN-SERVICE TRAINING - INFO TECH
EMPLOYEE BENEFITS UNIT
TUITION REIMBURSEMENT
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
DENTAL INSURANCE
VISION INSURANCE
DISABILITY INSURANCE
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
FLEXIBLE BENEFIT PAYMENTS
ACCOUNTING SERVICES
CHILD CARE FACILITY
PROFESSIONAL SERVICES
RETIREMENT HEALTH SAVINGS
WELLNESS PROGRAM
INDIRECT COSTS
TOTAL EXPENSE
NET REVENUE OVER/{UNDER) EXPENSE
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
FRINGE BENEFITS.xls 8/22/2007
OPERATING REVENUE - INSIDE 643,947.00 $ 645,612.00 $ 645,612.00 $ 0.00%
1084,265.00
(440,318.00)
79 200.00
(381,118.00)
0.00
OPERATING EXPENSE
OPERATING INCOME (LOSS)
NON-OPERATING REVENUE (EXPENSE)
Ui
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
OPERATING TRANSFERS IN
1,085,930.00 1 237 030.00 (151,100.00)
79,200.00 92,604.00 13,400.00
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
3,343,211.30
$2 861 722 30
COUNTY OF OAKLAND
FY 2407 THIRD QUARTER REPORT
INTERNAL SERVICE FUND
MANAGEMENT AND BUDGET
ADOPTED AMENDED
BUDGET BUDGET
••••••n•n n••nn•••••n••••n•••n•••n
'OFFICE EQUIPMENT FUND 66400
FY 2007 VARIANCE
FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-13.91% Unfav equipment maintenance ($17,000) due to more repairs and maintenance
needed than expected, equipment replacement ($33,900) due to increase in
equipment replaced under one time replacement rule and maintenance
contracts ($100,200) due to contract on dispatch equipment used by Sheriff's
that was not anticipated
(440,318.00) $ (591,418.00) (151,100.00)
16.92% Fav income on investment $25,000 due to interest rates higher than expected
and refund of prior years expenses $2,000 due to in car cameras no longer in
use returned to vendor for rebate. Unfav loss on sale of equipment ($13,600)
as a result of obsolete equipment being scrapped Instead of sold.
(361,118.00) (498,814.00) (137,700.00)
17,325.00 17,325.00 Transfer for 3 car cameras in Sheriff patrol vehicles for Independence Twp. (per
MR #07009) and Orion Twp. (per MR #07008).
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF FUND BAL). ($361,118.00) ($343,793.00) ($481,489.00) ($137,700.00)
Please note that in the Adopted Budget (line4ern book) this is budgeted as "Banned Use of Fund Balance" in the revenue category.
8/22/2007
OPERATING REVENUE $5,447,313.00 $5,447,313.00 $5,482,313.00 $35,000.00
$0.00 $2,608,500,00 $2,608,500.00
($112,991.00)
$ 4,540.00 $ 4,540.00
($108,451.00) $ 49.00
2,608,451.00
$108,500.00
$0.00
$108,500.00
$2,500,000.00
($4,491.00)
108,451.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
PERCENT
ADOPTED
BUDGET
0.0,1••••n••nn••••••••••n•••••
OAKLAND COUNTY INTERNATIONAL
AIRPORT (56500)
AMENDED
BUDGET
Al••n•n••••• •
FY 2007
FORECAST
•••••••••••••••••*1
VARIANCE
FAV1(UNFAV) EXPLANATION OF SIGNIFICANT VARIANCES
0.64% - Unfav. T-Hangar Rental ($200,000) reflects decrease In the number of T-
Hangars leased out due to the increased rental rates and economy, partially
offset by Fay. Land Lease $100,000, Reimb US Customs Service $130,000,
Landing Fee Concession $4,000 and Car Rental Concessions $1,000 due to
rate increases and slight increase in car rentals.
$73,500.00 OPERATING EXPENSE $5,560,304.00
NET OPERATING INCOME (LOSS) ($112,991.00)
NON-OPERATING REVENUE (EXPENSE) $ 4,540.00
Cn
IIRTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS (5108,451.00)
108,451.00
CAPITAL CONTRIBUTION
TOTAL NET INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$5,560,304.00 $5,486,804.00
$ 63,826,385.00
$66,434,885.00_
1.32% - Fay, Property Taxes $75,000 due to lower cost than anticipated in property
taxes for T-Hangars. Untay. Motorpool ($1,500) due to changes in charges
for leased vehicles and an increase in the price of gas.
-96.03%
0.00%
2305.19% Fay. Capital Contributions due to recording of Federal and State Grants for
projects that began in 2005 and were completed in 2006, which are recorded
as assets.
$0.00
8/22/2007
$ 129,786.00 $ $ 126,486.00 $ 126,486.00
OPERATING REVENUE:
Outside Revenue 3,300.00 2.61% Fav external warranty reimbursement $3,300 due to increase in
warranty worked performed.
7,797,643.00 1,365,100.00
$ 6,465,264.00 $ 6,559,013.00 $ 7,927,429.00 $ 1,368,400,00
Inside Revenue 21.22% Due to change in billing structure - fav gas, oil and grease
$1,874,700 due to fuel being billed at actual cost plus $.15 per
gallon and unfav leased equipment ($709,700) due to reduction
in leased rates because of fuel billed directly to departments.
A budget amendment is recommended. Fay parts and accessories
$200,100 due to increase in parts added to vehicles.
Total Revenue
6,338,778.00 6,432,527.00
OPERATING EXPENSE 7,404,644.00 7,498,393.00 7,779,388.00 (281,000.00)
cr)
NON-OPERATING REVENUE (EXPENSE) 477,453.00 368,536.00 (16,185.80) (384,700.00)
60,724.00 512,197.00 TRANSFERS IN
$ 604,628.20 $ 663,300.00
$ 6,780,198.02
7,384,826.22
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
!MOTOR POOL FUND 66100
AMENDED
BUDGET
FY 2007
FORECAST
s.w.a.
VARIANCE
FAVi(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MOO. •••••••n•••n•n•n•••n•••• n•n•n••• 00*d ,..n,•.....IN.I.*••n••nnnnnnnn•n•n•0.0.............
OPERATING INCOME (LOSS)
-3.75% Fay. Auction $13,600, equipment rental $7,500, maintenance
contracts $8,600, dry goods & clothing $1,400, depreciation -
equipment $9,600, indirect costs $101,100 due to charges being
less than anticipated and sublet repairs $55,000 due to fewer
repairs required. Unfav equipment maintenance ($3,000) due to
maintenance agreement on Faster system being more than
expected, insurance ($60,100) and license plates ($2,400) due to
increase in fleet, gas, oil & grease ($225.600) due to rising fuel
costs, parts & accessories ($136,800) due to new equipment to
be installed on vehicles, Info Tech Development ($3,700), Info
Tech Operations ($38,900), insurance ($8,900) and Radio
Communications ($1,900) due to higher charges than expected.
-104.39% Unfav income on investments ($48,400) and loss on sale of
equipment ($336,300).
$ (939,380.00) $ (939,380.00) $ 148,041.00 $ 1,087,400.00 115.76%
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS $ (461,927.00) $ (570,844.00) $ 131,855.20 $ 702,700.00 123.10%
472,773.00 _(39,400.00) Unfav.($39,400) due to Drain department owned vehicles changing
over to leased vehicles. A budget amendment is recommended.
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF FUND BAL.)* $ (401,203.00)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
158,647.00
*Please note that in the Adopted Budget (line-item budget). Planned Use of Fund Balance appears listed with the revenue accounts.
8722/2007
$ 432,500.00 $ 432,500.00 $ 528,493.00 $96,000.00 22.20% - Fav. due to increase of mail room services to CVT's.
2,891,653,00 2,891,653.00 3,030,703.00 139,000.00 4.81% - Fay. due to increase of printing b y departments.
$ 3,324,153.00 $ 3,324,153.00 $ 3,559,196.00 $ 235,000.00
MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700
OPERATING REVENUE:
Outside Revenue
Inside Revenue
Total Revenue
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
---- —
OPERATING EXPENSE 3,396,038.00 3,396,038.00 3,500,258.00 (104,200.00) -3.07% - Unfav. due to increase of posta ge ($19,000) offset by external mail
room revenue, increase of copy charges ($10,100) and contracted
services ($69,500) and stationery stock issued ($39,700) offset by
internal printing revenue. Fay. due to decrease of salar y & fringe
benefits $20,200 for two positions replaced b y new employees,
decrease of depreciation $13,900 due to dela y in purchase of
digital punch and ink jet equipment.
OPERATING INCOME (LOSS) $ (71,885.00) $ (71,885.00) $ 58,938.00 $ 130,800.00
°RN-OPERATING REVENUE (EXPENSE) 7,000.00 7,000.00 0.00 (7,000.00) -100.00% - Unfav. Income on Investments due to reduced cash flow due to
increased Inventory of postage.
NET REVENUE OVERi(UNDER)
EXPENSES (PLANNED USE OF FUND BAL.) $6L=U882.=021 _$ (64,885.00) $ 58,938.00 $ 123,800.00
TOTAL NET ASSETS - BEGINNING $ 413,194.53
TOTAL NET ASSETS - ENDING $ 472,132.53
*Please note that In the Adopted Budget (line-item budget), Planned Use of Fund Balance appears listed with the revenue accounts.
812812007
OPERATING REVENUES:
Outside Revenue
Inside Revenue
$230,000.00 $230,000.00
24,828,235.00 24,828,235.00
Capital Asset Contributions 108,917.00
$25,328,235,00 $25,328,235.00 $24,863,435.00 $464,800.00
($270,000.00) ($161,083.00)
OPERATING EXPENSES 1.84% - Fav. Sublet Repairs $400,000 due to fewer repairs required for buildings awaiting
renovative (former Executive Office Building, North Health Center); Turnover
$225,000; fay. Water & Sewage Charges $50,000; Fuel Oil tit Natural Gas $75,000;
Maintenance, Custodial and Grounds Supplies $40,000; and Garbage & Rubbish
Disposal $10,000 all due, in part, to rescheduled opening of new Executive Office
Building; fay. Motor Pool $20,000 based on transfer of leased vehicle to FM&O
Fund and usage; fay. Software Rental Lease Purchase $21,500 based on
anicipated software requirements; and fay. Depreciation $17,500 based on current
depreciation schedule. Favorability is partially offset by unfav. Indirect Cost
Charges ($235,800) due to determination of Indirect cost charge subsequent to
budget formulation; unfav. Electrical Services costs ($100,000) based on higher
Costs to producers to generate electricity from gas fired plants; information
Technology Operations ($39,400) and Telephone Communications ($10,500) -
based on usage requirements; and unfav. Overtime ($12,500) for custodial work for
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($88,183.00) $72,900.00
- Remaining balance of completed maintenance project for replacement of heat
exchange pumps at AA II returned from Project Work Order Fund.
1.26% - Transfer to Project Work Order Fund to fund Maintenance Projects; variance
reflects cost variance for NOB HVAC control system upgrade project.
-100.00% - Recognikon of transfer of leased vehicle to department-owned vehicle.
112.96% - Fay. Investment Income based on higher interest rates.
8/22/2007
$270,000.00 $270,000.00 $575,000.00 $ 305,000.00
13,800.00 13,800.00
(400,000.00) (624,917.00) ($632,817.00) (7,900.00)
$ (84,000.00) 84,000.00
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS OUT
BUDGETED EQUITY ADJUSTMENTS
FACILITIES INTERNAL FORE.xls
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND I ENTERPRISE FUND
FACILITIES MANAGEMENT
AMENDED
BUDGET
.------
ADOPTED
BUDGET
'FACILITIES MAINTENANCE & OPERATIONS (#63100)1
FY 2007 VARIANCE
FORECAST FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$286,500.00 $ 66,500.00 24.67% - Fay. Maintenance charge revenue based on request for services from O.C. Road
Commission and charges to Ciena Healthcare for reimbursement of utilities costs.
24,383,235.00 (445,000.00) -1.79% - Reduced Office Space Rental revenue based on lease agreement with O.C. Road
Commission for space in the information Technology Center ($140,600),
privatization of Medical Care Facility ($179,350). and Health grant adjustments
($8,000). Also, reduced Maintenance Department Charges to Departments
($117,500) based, in part, on reduced activity pending departmental relocations to
the new Executive Office Building; partially offset by Refund of Prior Years
Expenditure $600.
105,517.00 (3,400.00) -3.12% - Actual capital asset contribution less than original estimate for vehicle transferred
from Motor Pool.
(.0 Total Revenue $25,058,235.00 $25,167,152.00 $24,775,252.00 ($391,900.00) -1.56%
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$10,012,268.96
$9,880,068.96
FACILITIES INTERNAL FORE -xis 8/22/2007
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND I ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NET REVENUES OVER(UNDER)
EXPENSES* =114.0.0.MML ($600,000.00) S$132,200.00) $467,800.00
Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category.
PONTIAC MARKET (#56100)
OPERATING REVENUES - OUTSIDE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUND! ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2007 VARIANCE
BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
.•nn•••••••
$159,653.00 $159,653.00 $159,653.00 0.00%
$159,653.00 $159,653.00 $172,053.00 ($12,400.00) -7.77% - Adjustment of Prior Year's Revenue ($16,100); unfav. Indirect Costs ($1,300) due
to determination of indirect cost charge subsequent to budget formulation;
partially offset by fay. Fringe Benefits $5,000 for the Market Master position.
$0.00 $0.00 ($12,400.00) ($12,400.00) 0.00%
TRANSFERS IN - 0.00%
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES $0.00_ $0.00 $12 ,400.00 ($12,400.00) 0.00%
TOTAL NET ASSETS - BEGINNING $15,704.49
TOTAL NET ASSETS - ENDING $3,304.49
.J6
FACILITIES INTERNAL FORE.xls 8/22/2007
OPERATING REVENUES:
Outside $918,066.00 $858,066.00 $1,447,266.00 $589,200.00 68.67%
25,925,252.00 25,985,252.00 23,750,952.00 (2,234,300.00) -8.60% Inside
OPERATING TRANSFERS IN 2,550,000.00 6,043,243.00 5,993,243.00 (50,000.00) -0.83%
TOTAL OPERATING REVENUES
falERATING EXPENSES
29,393,318.00 32,886,661.00 31,191,461.00 (1,695,100.00) -5.15%
34,789,977.00 40,001,200.00 33,550,900.00 6,450,300.00 16.13%
TRANSFERS (OUT)
OPERATING INCOME (LOSS)
0.00 0.00 0.00%
___IL5014_16 659.00 ($7,114,639.00) ($2,359,439.00) $4 755 200.00
0.00 0.00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007
ADOPTED
ilnformatIon Technology - Operations (63600)
FY 2007
AMENDED
FY 2007
FORECAST VARIANCg EXPLANATION OF SIGNIFICANT VARIANCES
- Fav. primarily due to increase in Interest income $675,000 and increase ln
Access Oakland customer usage $99,300. Fay, offset by unfavorable
Deferred Land File Tax & Reimb Equalization Svcs ($83,400) as a result of
change in billing procedures due to BSA technology. Unfav. ($103,000) for
Outside Agencies due to less than projected estimate of external customers
requests.
- Unfav primarily due to OC Deptl Dev & Ops ($972,800); Non Govri Dev
($964.100);and Imaging Dev & Ops (297,500) due to decrease in charges.
- Budgeted Transfer from CCIRF for OAKNet Support and from GF for capital
equipment replacement needs; offset by ($50,000) for budgeted transfer in
from Radio which is deferred until new system becomes operational.
Favorability primarily due to Depreciation $2,045,800 for IT projects in
progress not fully operational; Salary & FB $396,520 fay, due to vacancies &
turnover; Fay. $674,400 equipment maint due to negotiating lower cost of
hardware maint; Fay. $518,300 software maintenance and Fay. $423,200
software rental/lease due to reducing Oracle true-up costs;Fav. prof svcs
$2,020,100 due to the timing of previously approved IT projects; Fav
$181,900 Communication costs due to cost reductions;Fav. $122,600 parts
& accessories due to decrease in replacement of pc accessories;Fav. data
proc & print supplies $69,100 due to decrease in ext. printing requests.
TOTAL NET ASSETS - BEGINNING 33,735,703.30
TOTAL NET ASSETS - ENDING $31,376,264.30
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" In the revenue category.
OPERATING REVENUES:
Outside
inside
9.39%
8.16% Fay. $7,100 Indirect Cost subsequent to budget; Communication $21,400
favorable due to rate reduction. Sublet Repairs $71,600 due to categories of
repair costs. Tower Charges $11,900 fay. due to decreased pager use.
Fav.Voicemail $46,500 maint rolled into Equip Maint, costs. Fav. partially
offset by unfav. FB ($16,100) due to increased rates; Expendable equipment
($15,700) rebilled to customers; Info Tech Operations ($98,000) due to
increased usage; Equipment Maintenance ($33,700) due to voicemail maint
rolled into system maint.
0.00 0.00
$0.00
TRANSFERS (OUT)
OPERATING INCOME (LOSS)
0.00 0.00 0.00%
705,550.00 $705 550.00 $332,573.00
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
54,654,841.09
$5,360,391.09
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007
ADOPTED
Information Technology -Telephone Communications (67500
FY 2007 FY 2007
AMENDED FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
$46,000.00 $46,000.00 $157,400.00 $111,400.00 242,17% Interest income $111,400 favorable due to improved rates and higher cash
balance.
3,974,200.00 3,974,200.00 4,240,300.00 266,100.00 6.70% Sale of Phone Svc Internal $266,100 favorable due to increased Telephone
Service.
TRANSFERS IN
TOTAL OPERATING REVENUES
OPERA I ING EXPENSES
ts3
0.00 0.00 150.00
4,020,200.00 4,020,200.00 4,397,850.00
3,687,627.00 4,020,200.00 3,692,300.00
150.00 0.00%
377,650.00
327,900.00
Please note that in the Adopted Budget (line—Item book) this is budgeted as Transfer to Reserve" in the expense category.
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007 FY 2007 FY 2007
ADOPTED /WENDED FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
1,881,749.00 1,883,171.00 1,890,271.00 7,100 00 53.20% Fay. due to $7,100 increase In-Car Terminals for OCSD. Inside
1,733,400.00
6,148,808.00
1,719,000.00
6,132,986.00
1,633,400.00 (100,000.00) 0.00% Budgeted Transfer from Radio deferred until new system operational_
6,420,108.00 271,300.00 8.39%
-4RANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES 8,913,147.00 8,914,569.00 9,195,069.00
!Information Technology - CLEMIS (53500) 1
OPERATING REVENUES:
Outside $2,532,237.00 $2,532,237.00 $2,896,437.00 $364,200.00 8.38% Fav. In-Car Terminals (External) $197,800 due to increase in MDC devices
for ext. agencies; Rebilled Charges $146,000 for Communications costs to
Outside OC agencies & Edge Modem installs; Income from Investments
$65,800 due to improved returns. Maint Contr. $40,100 due to additional
agencies interested in Mugshot Capture Station Maint. Partially offset by
Unfav. Clemis Ops Outside ($85,400) due to delay in implementation or Non-
Oakland agencies.
(280,500.00) -2.43% Unfavorable primarily due to increase in Depreciation ($627,800), which
includes CopsMore purchases put into service subsequent to budget;
Expendable Equipment ($100,000); Parts & Supplies ($20,000) due to
repairs on aging LiveScan equip & MDC equipment; ISF Info Tech
Developmnt ($231,900) due to addl assistance for Records Mgmt System;
Unfav. ($17,000) software purchases. Partially offset by favorable Sal/FB
due to underfills & vacancies; Software Maint $189,300 due to delay in
paymt for computer aided dispatch system; Professional Svcs $532,700 fav.
due to timing of Oak Video from implementation to support & maint.
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
OPERATING INCOME (LOSS) ($2,780,161.00) ($2,765,761.00) ($2,774,961.00)...293
TOTAL NET ASSETS - BEGINNING 12,463,981.92
TOTAL NET ASSETS - ENDING S9,689,020.92
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
TRANSFERS IN
COSTAL OPERATING REVENUES
OPERATING EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
44,179,950.00
49 716 650 00
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2007 FY 2007 FY 2007
ADOPTED AMENDED FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
'Information Technology - Radio Communications (53600) i
OPERATING REVENUES:
Outside $5,803,310.00 $6,203,310.00 6,263,710.00 $60,400.00 0.97% Fay. Outside Agency revenue $206,000 due to continued billing for legacy
system pending start-up of new system. Fay. interest income $581,60e due
to improved rates. Fay. offset by unfavorable Antenna Site Management
revenue ($181,300) due to timing of addition of coliocator. Unfav. E911
revenue ($45,900) due to decrease in surcharge after adoption of budget.
Unfav. ($500,000) Gain on Sale of Asset due to continued operation of
Inside 744,998.00 746,771.00 906,371.00 159,600.00 21.37% Favorable Internal revenue for Leased Equipment $40,300 and Productive
labor, Parts & Accessories $119,300 due to continued billing for legacy
system.
TRANSFERS (OUT)
0.00 267,061.00 267,061.00 0.00 0.00% Operating Transfer per MR. 06254 for purchase of radios for non public
safety departments.
6,548,308.00 7,217,142.00 7,437,142.00 220,000.00 22.35%
6,398,306.00 7,067,142.00 2,750,442.00 4,316,700.00 61.08% Fay. Depreciation $3,996,300 due to timing of start of new system; Fay
Mint Cont $291,600 due to extension of warranty; Special Projects $50,000
fay due to timing of expenditures; Travel & Conference $13,900; Parts &
Accessories $17,200 & Small Tools $15,600 fav due to cost cutting efforts;
Maintenance Dept. $25,200 fay, due to decreased usage; Utilities $41,700
fay due to decreased demand; Professional Svcs $54,000 fay due to
capitalized cost of new system. Partially offset by unfavorable
Communications ($55,700) due to increased cost of connectivity for new
system; Equip Repair ($101,600) due to ongoing maintenance cost of legacy
system;IT Operations ($36,700) due to cost of implementing new system.
150,000.00 150,000.00 150,000.00 0.00 0.00% Operating Transfers out budgeted to CLEMIS $100,000 and IT funds
$50,000 deferred until new radio system operational.
OPERATING INCOME (LOSS) $0.00 $0.00 4,536,700.00 $4 536 700.00
PY 2007
ADOPTED
FY 2007 FY 2007
AMENDED FORECAST
!Fire Records Management ( 53100)
OPERATING REVENUES:
Outside
TRANSFERS IN
TOTAL OPERATING REVENUES
OPERATING EXPENSES
$183,770.00 $194,496.00
401,940.00 501,940.00
585,710.00 696,436.00
585,710.00 696,436.00
0.00 0.00
$0.00 $0.00 =
0.00 0.00 0.00%
$47,700.00 $47,700.00
TRANSFERS (OUT)
OPERATING INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
208 683.08
$256,383.08
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
EXPLANATION OF SIGNIFICANT VARIANCES
-9.56% Unfav. Outside Agencies ($14,600) difference of an add! fire hall includ.d in
budget projection and Rebilled Charges ($9,400), Offset by favorable
Interest income $5,900 due to improved rates and higher cash balance.
0,00% Budgeted Transfer from General Fund for operating support; Operating
Transfer per M.R. 06254 for ongoing development and mobile fire inspection
capability.
66,300.00 9.52% Fay. Expendable Equipment $59,200 due to liming of mobile fire inspection
equipment purchases; Equipment Repair $15,400 favorable due to fewer
service calls; Communications $9,400 decrease in connectivity costs;
Indirect Cost is $2,300 favorable subsequent to budget projection. Fay.
partially offset by unfav. IT Development & Ops ($19,000) due to
programming cost; unfav. Depreciation ($2,600) for capital equipment added
$175,896.00
501,940.00
677,836.00 (18,600.00) -2.67%
630,136.00
VARIANCE
($18,600.00)
0.00
$10,796,066.00 $10,796,066.00 $4,227,207,00 ($6,568,859.00) -60.84% - MCF has a 120 bed capacity. State of Michigan approved the reduction of
twenty (20) beds, which are temporarily off line, effective January, 2007.
(Unfav.) Operating revenue due to low daily patient census. Transfer of
management to CIENA, June 9, 2007.
OPERATING EXPENSE $10,796,066.00 $10,796,066.00 $5,765,000.00 $5,031,066.00 46.60% - Favorable Operating Expenses due to low daily patient census. Transfer of
management to CIENA, June 9, 2007.
Golden Oaks Medical Care Facility 52100
OPERATING REVENUE
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 1,312,018.57
$2,086,812.57
COUNTY OF OAKLAND
FY 2007 THIRD QUARTER REPORT
ENTERPRISE FUND
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2007 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
IT OPERATING INCOME (LOSS) $0.00 $0.00 ($1,537,793.00) ($1,537,793.00)
NON-OPERATING REVENUE $ -
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $0.00 $0.00 $ (1,537,793.00) $ (1,537,793.00)
TRANSFER IN 0.00 2,812,587,00 2,312,587.00 IS500,000.00) -17.78% - Operating transfer is reduced due to the transfer of Management from
Oakland County to CIENA effective June 9, 2007. A budget amendment will
be presented with year end report.
TOTAL NET INCOME (LOSS) _$0.00 $2,812,587.00 $774,794.00 ($2,037,793.00)
13/28/2007
Ruth County Clerk
APAY",
Resolution #07209 September 20, 2007
Moved by Gosselin supported by Suarez the resolutions (with fiscal notes attached) on the amended
Consent Agenda be adopted.
AYES: Burns, Coleman, Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory,
Greimel, Hatchett, Jacobsen, KowaII, Long, Middleton, Nash, Potter, Potts, Rogers, Scott,
Spector, Suarez, Woodward, Zack, Bullard. (25)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolution (with fiscal notes attached) on the amended
Consent Agenda were adopted.
I REMY ARROW THE FORM RESOWTION
,142(e/07
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and
accurate copy of a resolution adopted by the Oakland County Board of Commissioners on September
20, 2007, with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at Pontiac,
Michigan this 20th day of September, 2007.