HomeMy WebLinkAboutResolutions - 2008.12.11 - 9422MISCELLANEOUS RESOLUTION 008 166 December 11, 2008
BY: FINANCE COMMITTEE, MIKE Ro=s, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2008 YEAR-END REPORT AND
BUDGET AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for Fiscal
Year (FY) 2006; and
WHEREAS Statement #1 of the Governmental Accounting, Auditing and Financial
Reporting Standards requires that encumbrances be treated as a designated fund
balance at the year-end and that such amounts be re -appropriated in the subsequent
year in order to be available for expenditure; and
WHEREAS the results of operations after coneideration of expenditures,
accruals, encumbrances, appropriations carried forward, transfers, adjustments,
and closing entries was a favorable variance of total resources over total
expenditures as reflected in the attached schedule; and
WHEREAS FY 2008 General Fund actual revenue was less than budgeted revenue
by ($16,746,659.16); and
WHEREAS FY 2008 General Fund actual operating expenditures and transfers
were less than budgeted operating expenditures sac eransfers by $22,082,013.07
rendering overall operating expenditures less than expend:tures for FY 2008 by
$5,335,353.89; and
WHEREAS the followine reserves have been created:
• $133,678.16 to cover pre -payments,
$267,215.00 for payroll and petty cash; and
WHEREAS $157,827.32 for General Fund/General Purpose operations to cover
encumbrances obligated through the end of FY 2008 has been designated and;
WHEREAS a designated fund balance, in the amount of $9,000,000 has been
created in order to meet future capital facility needs of the County; and
WHEREAS due to recent economic conditions which may lead to increased
appeals of property assessments, a designated fund balance of $2,000,000 has been
established to cover expenses related to Tax Tribunal appeals; and
WHEREAS, subsequent to the events of Septembee . 11, 2001, the Administration
reviewed the security of County facilities and operations and a designated fund
balance of $2,965,000 has been established to continue funding anticipated
improvements recommended as a result of the study; anc',
WHEREAS the rates charged by the Information Technology fund do not include
an amount required to replace fully depreciated equipment, and $5,000,000 has been
designated to continua to build e replacement fund for future technology
replacements; and
WHEREAS, pursuant to M.R. #692e3, the Board of Commiasioners established a
Designated Fund for Operational Improvements, which makes available a source of
funds departments can use to support innovative programs, providing the Board
approves the use of the fund balaece and the requesting department commits to a
pay-back within six (6) years of the original allocaticn. The designated fund
balance of $3,000,000 is restored from current year favorability, resulting from
efficiencies achieved due to implementation of approved projects; and
WHEREAS $2,633,867.39 of previously budgeted but unspent funds, designated
for carry forwards in the General Fund/General Purpose is requested to be
appropriated to departments for use, as reviewed and recommended by the Department
of Management and Budget; and
WHEREAS a $250,000 desiceated fund balance has been created for the Board of
Commissioners to utilize for special projects; and
WHEREAS the Ecualization Division and Purchasing Division have participated
in the Cost Reduction Incentive Management Program (CRIMP); e designated fund
balance of $38,522 is required to provide the incentive commitment to these
divisions based on verified annual savings; and
WHEREAS, due to the increase in the number of data security threats, a
designated fund balance has been continued at $1,500,000 to fund the technology
necessary to protect data privacy and security; and
WHEREAS efforts are continuing to seek cut new grants to assist Oakland
County with enhancing operations and new programs, a designated fund balance has
been set aside for new grant opportunities in the emount of $200,000; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Potter, Coulter, WoOdOgard
and Greimel absent.
WHEREAS a designated fund balance of $2,805,4C0 is established for general
system enhancements for county computing systemz to replace Legacy systems and
current systems to be reviewed and appropriated as specifie projects in the
future; and
WHEREAS a designated fund balance, in the amount of $250,000, has been
created to cover anticipated Human Resources - Legal Expenses, including actuary
costs and expert witness fees associated with union grievances and Sheriff's
Deputy Public Act 312 process; and
WHEREAS a designated fund balance, in the amount of $500,000, has been
created for the Human Resources Department to conduct a County-wide salary
structure study and workforce planning; and
WHEREAS the Board of Commissioners has established a Criminal Justice
Coordinating Unit, and $500,000 has been designated no fund the collection of data
and various new programs; and
WHEREAS a designation of $'10,000,000 has been established for FY 2005 and
$10,000,000 for FY 2010, to cover potential increases in the Annual Required
Contribution (ARC) in the event that the County's actuary determines an increase
must be made to the VEBA fund as a result from inclusion of currently unsettled
unions; and •
WHEREAS a designated fund balance, in the amount of $600,000, has been
continued to fund the development of alternative programs related to reducing jail
population in Oakland County; and
WHEREAS in the event of a Public Healtn outbreak or disaster such as the
Avian Flu, the County has taken a proactive approach by establishing a designated
fund balance, in the amount of $1,189,000, for response to such an occurrence; and
WHEREAS $500,000 is being designated in anticipation of future mileage rate
increases which could be approved by the Internal Revenue Service and possible
increase in fuel costs for buildings, vehicles, etc.; ant
WHEREAS as a result of the County's Business Continuity Planning Process,
each department has identified additional supplies that must be procured in the
event of an emergency, and a $311 3,000 designation is created to procure these
supplies; and
WHEREAS the Drain Commissioner's Office received a planning grant on behalf
of the Strategic Water Initiative, and if the plan is not implemented then the
grant must be repaid, and a designated fund. balance is established for $475,000 in
the event that the grant must be repaid; and
WHEREAS based on a study by the Department of Human Resources, an additional
$320,000 is designated to cover- emergency salary costs for FY 2009; and
WHEREAS $1,500,000 is designated to expicre "Jle development of a 311 Contact
Center project; and
WHEREAS $50,000 is designated to continue the Fire Records Management System
which provides for tracking Emergency Service information; and
WHEREAS a designation of $300,000 is created to fund various County events
and provide quality of life initiatives to attract new businesses; and
WHEREAS a designated fund balance in the amount of $54,800 is created to
purchase marriage license software for the County Clerk Division to provide online
applications for marriage licenses; and
WHEREAS Circuit Court received funding for an e-filing system per M.R.
110706l to allow the courts, attorneys and pro Sc lininants to file and serve court
documents electronically via the internet, and a designation of $50,000 ia created
to purchase software as part of this effort for County Clerk's Office; and
WHEREAS it is anticipated a significant amount of property taxes will be
uncollectible and the General Ennd may need to reimburse tne DTRF for its share of
uncollected taxes, and a designation of $1,500,000 is created for this purpose;
and
WHEREAS $25,000 is designated for Emergency Response and Preparedness backup
system; and
WHEREAS due to the historic voter turnout for nne November 4, 2008 General
Election, additional time and expenses may be required to canvass the results of
the election and $60,000 is designated for the Clerk's Office; and
WHEREAS $350,000 is designated to update Sheriff's call taking equipment;
and
WHEREAS $2,091,151 is designated to cover potential shortfall in State
reimbursements; and .
WHEREAS $1,000,000 is designated for PeopleSoft upgrades and for the Human
Resources Department to implement an e-Ferformance modulo for managers/supervisors
to complete performance evaluations online to save time and increase the number of
completed evaluations; and
WHEREAS per M.R. #03043 a Budget Transition Account was created to account
for appropriation reductions and revenue enhancements implemented in FY 2003 and
FY 2004, to mitigate the severity of budget reductions required to balance the
County's budget, and it is recommended this be continued for FY 2010 and beyond;
the designated fund balance has been updated to reflect the balance of funds
available for future years $19,800,570 as follows
Budget Transition - County Executive $1,2C3,989.00
Budget Transition - Circuit Court 6,733.00
Budget Transition - District Court 5,075.00
Budget Transition - Probate Court 0.00
Budget Transition - Sheriff 242,012.00
Budget Transition - Prosecuting Attorney 8,278.0G -
Budget Transition - BOO 0.00
Budget Transition - Drain 74,337,00
Budget Transition - Ceo 88.00
Budget Transition - Treasurer 7,469.00
Budget Transition - General 18,252,589.00; and
WHEREAS it recommended the designation of ';,350,000 to update the Sheriff's
call taking equipment (GL # 371540)be appropriated for transfer to the Radio
Communications Fund (453600) to begin the purchasing process for the equipment;
and
WHEREAS in reviewing the fringe benefit costs for the Sheriff's Office at
year end closing, Hospitalization was unfavorable $2,020,254, as it was determined
the budget did not include sufficient funds cover the increase in hospitalization
costs for FY 2008, and a budget amendment is recommended to transfer funds from
Fringe Benefit Fund (46730)to offset this expense; and
WHEREAS the Sheriff's Office has incurred significant overtime in the amount
of $263,115 to implement the IMACS System .Wail Management System), used to track
inmates, and funds are available in the Sheriff's .3ooking Fee Training Deferred
Revenue Account (GL Account #222450) to offset cost to implement this system and a
budget amendment is recommended; and
WHEREAS a budget amendment is recommended for the Sheriff's Office to
reallocate funding in the amount of $150,000 for tho pilot tethering program from
Sheriff - Corrections Satellites (40304) to Sheriff-Corrections (40303) so that
the budget accurately reflects the actual expenses; and
WHEREAS the Circuit Court/Friend of the Court received additional funding in
the amount of $3,500 for the Friend of the Court Access and Visitation Grant, and
the additional funding is less than 15% of the original award approved per M.R.
#08163, and the Circuit Court has requested a budged amendment to reflect the
additional funding; and
WHEREAS the Micrographics Fund (#65400) has been merged with the Clerk's
Office / Register of Deeds General Fund (#101CO)per m.a. #08206 to increase
operating and accounting efficiency, and a budget amendment is recommended to
close the fund and transfer $320,15.14 to the Micrographics Fund from the
Clerk's Register of Deeds General. Fund budget and funding is available in
Unreserved Undesignated Fund P,alance; and
WHEREAS a budget amendment is recommended for Community Corrections to
correctly account for the grant match in the amount of $531,624; and
WHEREAS a budget amendment is requested by the Parks and Recreation
Commission to reappropriate funds from the Parks and Recreation Fund Contingency
account to the Building Maintenance Charges account for building improvements; and
WHEREAS a budget amendment is requested to recogn i ze additional revenue from
State funding for Convention Facility Tax in the amount of $1,100,254; and
WHEREAS a budget amendment is requested to recognize additional revenue in
the amount of $312,000 for reimbursement of salaries to offset overtime and
revenue from the State for Diverted Felons in the amount of $76,000; and
WHEREAS a budget amendment is requested to recognize additional revenue
totaling $34,805 for the Frosecdtor's Office to offset Grant Match; and
WHEREAS donations have been received by Oakland County Restricted Funds
totaling $102,272.33, which includes the following funds: Animal Control Leg a cy
($71,244.76), Children's Village Donation ;$13,446.13), Medical Examiner Family
Grief Counseling ;$2,075), Medical Examiner Library Donation ($1,000), NO HAZ
Waste Donations ($12,061.44), Probate Court Trust (52,445); and.
WHEREAS donations have been received in the Facilities Management and
Operations Fund (#63100-1340719-650301-20011)from Gretchen's House at Little Oaks
($225), Friends of Little Oaks $500; and Parents of Little Oaks ;$500) for the
purpose of purchasing a new sandbox for the pre-school playground at Little Oaks;
and
WHEREAS the Planning and EcDnomit Development Services Division received
donations totaling $20,756 primarily for Main Street events; and
WHEREAS the Fiscal Services Division and Sheriff's Office have received
notice from the State that due o a funding shortfall at Michigan Department
of Corrections (MDOC) over $1,000,000 statewide of reimbursement receipts
submitted to the State for September, 2008 will not be paid and included in this
amount is $226,374 of Oakland County Sheriff's Office Diverted Felon reimbursement
billings to MDOC that will not be paid and thus should be written off; and
WHEREAS the Michigan Department of Treasury requires that units of local
government, who report fends with negative unreserved func balance or negative
unrestricted net assets, provIde the Treasury, within 90 days of the close of the .
fiscal year, a plan to eliminate those negative situations within five fiscal
years (Deficit Elimination Plan) and further, Treasury requires the policy board
to approve the Deficit Elimination Plan before it is submitted; and
WHEREAS Oakland County is reporting three funds with negative unreserved
fund balances (due primariiy to eiming of grant payments and special assessment
payments) and one fund with negative unrestricted net assets (due to increased
charges for operations); a Deficit Elimination Plan has been prepared and requires
Board of Commissioner approval prior to submission to the Department of Treasury.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the
report of operations for 'iscal Year 2005 and the results of operations by line-
item after inclusion of expenditures, accruals, encumbrances, appropriations •
carried-forward, transfers, adThstments, and closing entries are approved.
BE IT FURTHER RESOLVED that various line items in the FY 2009 General Fund /
General Purpose Budgets be amended tc include $157,827.32 in outstanding purchase
orders as detailed in the attached schedule.
BE IT FURTHER RESOLVED that adjustments to the Undesignated General Fund
Balance be approved as follews:
Balance Before Adjustments (result from FY 2008 activity) $ 5,335,353.89
Add to General Fund Balance:
Prior Years Encumbrances
Decrease in Prepaids
Animal Control Well
Avian Flu Response
CLEMIS Equipment
China Documentary
Clerk Marriage License Software/Query System
Drain Oper & Maint System Consolidation
Financial System Phase II:
Fire Records Medical
HR E-Performance
In-Car Cameras
Jail Telemedicine
Mobile Data Computers
Motor Pool Police Capital
Ergonomic Equipment
Public Works Renovation
Quality of Life Initiatives
Retro Pay Fringe Increase
Sheriff Lie Detection Program
VEBA 2008
Adjusted Total Including Additions
Deduct from General Undesignated Fend Balance:
Increase in Petty Cash
Anticipated State Shortfall
Budget Transition
Carry Forwards
Tax Tribunal Appeals
Clerk Election Supplies
Future Technology Replacement
HR Comp Workforce Plan
HR Legal
Uncollectible Property Texes
VEBA 2009
$ 608,202.73
44.56
25,000.00
125,000.00
1,086,000.00
15,000.30
8,500.30
6,600,000.00
3,500,000.00
550,000.00
500,000.00
38,500.00
250,000.00
2,600,000.00
1,100,000.00
125,000.00
300,000.00
50,000.00
191,500.00
40,000.00
9,000,000.00
$26,712,747.29
$ ( 2,030.00)
( 2,091,151.00)
( 8,252,589.00)
( 725,727.74)
( 1,000,000.00)
( 60,000.00)
( 1,000,000.00)
( 22,000.00)
( 50,000.00)
( 1,000,000.00)
; 3,000,000.00)
GENERAL FUND (410100)
Revenue
9010101-196030-665882 Planned use of Fund Balance
Total General Fund Revenue
Expenditures
1070401-113000-731458
1090201-171115-730205
1090201-171000-731388
1090201-171000-731458
1090201-171115-731458
1090108-171030-731458
3310101-121100-731822
3010101-121100-750154
3040403-124015-750154
3040403-124015-731822
4030301-112590-730373
4030601-110040-750070
. 4030901-115140-750203
6010301 -149010-731458
9010101-153010-740135
Community Corrections - Prof Svcs
Planning. & Econ Dev - Bus. Beeruit
Planning and Edon Dev - Printing
Planning and Edon Dev - Prof Svc
Planning and Econ Dev - Prof Svc
Econ Dev Admin/Mrkt & Comm - Prof Svcs
Circuit Court - Special Protects
Circuit Court - Expend Equip
Probate Court - Expend Equip
Probate Ce=t - Special Proiects
Sheriff/Corr Svcs - Contracted Svcs
Sheriff/Patrol Svcs - Deputy Supplies
Steriff/:nvest/Forensic Svcs-Foren Lab
Drain Comm - Prof Svcs
Non-Dept. - RCOC Tr-Party
9010101-153010-788001-20221 Transfer to Public Health Fund 1,024,116.67
$ 2,833,867.39
S 2,033,867.39
75,000.00
190,000.00
39,000.00
58,000.00
80,000.00
165,873.00
62,729.00
96,232.72
15,741.00
7,510.00
417,483.00
31,500.00
185,000.00
100,057.00
187,625.00
$ 1,024,116.67
$ 1,024,116.67
2,030.00
$ 1,022,086.67
$ 1,024,116.67
VEBA 2010
Sheriff Call Taking Equipment
ERP Communications Back.,:p System
PeopleSoft Upgrade
Budget Transition -County Exec
Budget Transition - Circuit Court
Budget Transition - District Court
Budget Transition - Sheriff
Budget Transition - Prosecuting Attorney
Budget Transition - Drain
Budget Transition - Clerk
Budget Transition - Treasurer
Total Subtractions to General Fund Balance
Adjusted Total including Additions/Subtractions
Undesignatot Fund Balance at Beginning of Year
Undesignated Fund Balance at the End of Year
(10,000,000.00)
( 350,000.00)
( 23,000.00)
( 1,000,000.00',
( 1,203,959.00)
6,733.00)
5,075.00)
( 242,012.00)
8,278.00)
( 74,337.00)
88.00)
7,469.00)
$(30,126,478.74)
1,921,622.44
- 797,382.42
2,719,004.36
BE IT FURTHER RESOLVED that the uncollectible debts, as recommended by
Department of Management and Budget and stated above are authorized to be written
off.
BE IT FURTHER RESOLVED that $2,523,867.39 from the FY 2008 Designated Fund
Balance for Carry Forwards be appropriated in FY 2008, as specified below, for
departmental use:
Total General Fund Expenditures $ 2,833,867.39
HEALTH FUND (420221)
Revenue
9090101-134790-695500-13100 Transfer from General Fund
Total Health Fund Revenues
Expenditures
1060201-133150-750154 Health Div - Expendable Equipment
1060261-134790-731682 Hcalth Div - Satellite Ctrs
Total Health Fund Expenditures
BE :T FURTHER RESOLVED that $350,000 from the FY 2008 Designated Fund
Balance for Sheriff's Call Taking Equipment be approoriated as follows:
GENERAL FUND (410100)
Revenue
9010101-196030-665882 Planned Use of Fund Balance
Total Revenues
350,000.00
350,000.00
Expenditures
9010101-112710-788001-53600 Transfer Out to Radio Comm. Fund
Total Expenditures
$ 350,000.00
$ 350,000.00
RADIO COMMUNICATIONS FUND #53600)
Revenues
1080310-115060-965500-10100 Transfer In from Genera= Fund
Total Revenues
Change in Fund Equity
otal Expenditures
Expenditures
1080310-115060-665882
350,000.00
350,000.00
350,000.40
350,000.00
BE IT FURTHER RESOLVED that $2,320,254 be trarsferred from the Fringe
Benefit Fund to the Sheriff's Office Fringe Benefit - Hospi.talization account as
follows:
GENERAL FUND (#10100)
Revenues
9010101-196030-695500-67800 Transfer In from FE Fund $2,020,254.00
Expenditures
4030101-112580-722780
4030201-112680-722780
' 4030201-112 65 0-722780
4030301-112590-722780
4030301-112620-722780
4030301-112650-722780
4030301-112630-722780
4030401-112590-722780
4030401-112600-722780
4030401-112670-722780
4030401-113360-722780
4030401-113380-722704
4030401-121280-722700
4030401-112660-722704
Sheriff's Office - Ho5p.
Sheriff/Admin Svcs - Eosp
Sheriff/Admin Svcs - Eosp
Sheriff/Corr Svcs - Hosp
Sherift/Corr Svcs - Hosp
Sheriif/Corr Svcs - Hasp
Sheriff/Corr Svcs - Heap
Sheriff/Corr Svcs/Sat - Hosp
Sheriff/Corr Svcs/Sat - Hasp
SherLff/Corr Svcs/Sat - Hasp
Sheriff/Corr Svcs/Sat - Hosp
Sheriff/Corr Svcs/Sat - Hasp
Sheriff/Corr Svcs/Sat - Heap
Sheriff/Corr Svcs/Sat - Hosp
$ 21,358.00
14,673.00
207.00
100,336.00
533,334,00
(20,404.00)
27,026.00
21,512.00
89,439.00
48,683.00
37,103.00
89,784.00
11,297.00
54,516.00
4030501-110110-722780 L0heriff/Emorg Prep Trng Hasp (76,077.00)
4030501-112630-722780 Sheriff/Emerg Prep Trng - Heap (455,901:00)
4030505-110110-722780 Sher::_ff/Emerg Prep Trng - Heap 109,000.00
4030510-116230-722780 Sheriff/Emerg Prep Trn7 - Hasp 521,396.00
4030601-110000-722780 Sheriff/Patrol Svcs - Eosp 35,420.00
4030601-110020-722780 Sheriff/Patrol Svcs - Hasp .21,039.00
4030601-110030-722780 Sheriff/Patrol Svcs - Heap 117,326.00
4030601-116180-722780 (40440) Sheriff/Patrol Svcs - Hasp (1,935,483.00)
4030601-116180-722780 (99900) Sheriff/Patrol Svcs - Hasp 1,664,049.00
4030601-11E150-722780 (40080) Sneriff/Patrol Svcs - Hasp 426,071.00
4030601-116180-722780 (40130; Sheriff/Patrol Eves-- Hasp 363,710.00
4030601-116181-722780 Sheriff/Patrol Svcs - Hasp 14,185.00
4030601-116200-722780 Sheriff/Patrol Svcs - Hasp 31,417.00
4030601-116070-722780 Sheriff/Patrol Svcs - Hosp 13,879.30
4030901-110040-722780 Sheriff/Invst/Foronsic licsp 5,826.00
4030901-110050-722760 Sheriff/Invst/Forensie - Hesp 33,368.00
4030901-110060-722780 Sheriff/Tnvst/Fcrensic - Hasp 34,156.00
4030901-110050-722780 Sheriff/Invst/Ecrensic - Hasp 35,874.00
4030901-110100-722700 Sheriff/Invst/Fcrensic - Kosp 1,951.00
4030901-116270-722700 Sneriff/invst/Fcrensic Heap 5,908.00
4030901-112620-722180 Sneriff/Invst/Forensic - Hoop 4,647.00
4030901-116180-722700 Sheriff/TnVst/Forensic Hosp 4,651.00
Total GF Expenditures $2,020,254.00
FRINGE BENEFIT FUND (#67800)
Expenditures
9011501-183190-730870
9011501-183190-788001
Fringe Denefit - Hasp
FE Transfer Out to (OF
Tetal FE Expenditures
($2,020,234.00)
2,020,254.00
0
BE IT FURTHER RESOLVED that additional revenue for the Sheriff's Correction
Services (GE Account #222450) be recognized to offset overage in Overtime used to
implement new software for tracking prisoners as follows;
GENERAL FUND (#10100)
Revenues
4030301-112620-6'10255
Expenditures
4030301-112620-712020
Sheriff/Corr Svcs - Enhance Fund
Total Revenues
Sheriff/Corr Svc. - Overtime
Total Expenditures
$ 263,116.00
$ 263,116.00
$ 263,116.00
$ 263,116.00
BE IT FURTHER RESOLVED that the Sheriff's budget is amended as follows so
that the budget accurately reflects actual expenditures for the pilot tethering
program:
GENERAL FUND (#10100)
Expenditures
4030401-113370-730373
4030301-112590-733373
Sheriff/Corr Svcs-Sat - Cont Svcs ($ 150,000.00)
Sheriff/Corr Svcs - Contract Svcs 150,000.00
Total Expenditures 0
BE IT FURTHER RESOLVED that the Circuit Court Friend of the Court FY 2008
Access and Visitation Grant be amended to reflect aeditionaI funding from the
State in the amount of $3,500 as follows:
FOC ACCESS AND VISITATION GRANT FUND (427120) Project #:70.0000000052
Revenues
3010401-126030-615571
Total Revenues
State Operating..":.:,rants $ 3,500.00
$ 3,500.00
Expenditures
3010401-126030-731458 Professional Services
Total Expenditures
$ 3,500.00
S 3,500.00
BE IT FURTHER RESOLVED that the Micrographics Fund (#65400) be closed out
and that funds be transferred to Xicrographics Fund; funding is available from
Unreserved Undesignated Fund Balance, which is appropriated to the Clerk's Office
for this purpose:
GENERAL FUND (#10100)
Revenues
9010101-196030-665802
Expenditures
2010601-172190-788001-65430
MICROGRAPHICS FUND • (#65400)
Revenues
2010601-172190-695500-10100
Expenditures
2010601-172190-796500
Planned Use of Fund Balance
Total Revenues
Clrk/ROD - Transfer Out
Total Expenditures
Transfer In from Gen. Fund
Total Revenues
Budget Equity Adjustments
Total Expenditurcs
$ 320,015.14
$ 320,015.14
320,015.14
$ 320,015.14
$ 320,015.14
$ :320,015.14
$ 320,015.14
$ 320,015.14
DE IT FURTHER RESOLVED that Community Correction's budget be amended as
follows to reappropriate Grant Xatch budget to Transfer Out account to match •
actual expense7
GENERAL FUND (410100)
Expenditures
1070401-113000-730800
1070401-113000-788001
Grant Match ($ 301,624.00)
Transfer Out to Comm Corr Grnt 301,624.00
Total Expenditures 0
BE IT FURTHER RESOLVED that the Parks and Recreation Commission budget be
amended to reflect the use of contingency for building maintenance improvements as
follows:
Prosecutor - Class Fees
Prosecutor - Educational Training
Prosecutor - Extradition Recovery Fee
Prosecutor - Program Income
Prosecutor - Reimbursement General
Prosecutor - Welfare Fraud Case Recovery
Prosecutor - Reimbursement General
Total Revenues
$ 5,240.00
1,192.00
4,353.00
6,966.00
250.00
16,249.00
555.00
$ 34,805.00
PARKS AND RECREATION F7A2,
Expenditures
5060735-160070-730158
5060838-160210-730198
5060201-160000-730359
Vt.080.0)
BuildLnq Maintenance Charges $ 100,000.00
,Ailding Maintenance Charges 1,500.00
Contingency (101,500.00)
Total Expenditures $ 0
BE IT FURTHER RESOLVED that the Convention Facility Liquor Tax Revenue
budget be adjusted to reflect additional revenue from the State as follows:
GENERAL FUND (#10100)
Revenues
901010-196010-620302 Non-Dept Convention Facility Liquor Tax $1,100,254,00
20:al Revenues $1,100,254.00
Expenditures
• 9090101-196030-730359 Non-Dept Contingency
9010101-134860-788001-20221 Non-Dept Trans Cut to Health Fund
Total Expenditures
$ 550,127.00
$ 550,127.00
$1,100,254.00
HEALTH FUND (#20221)
Revenues
9090101 -134860-695500-10100
Expenditures
1060261-134790-731682
Non-Dept Trans :n from Gen Fund
Total Revenues
Health - Satellite Centers
Total Expenditures
$ 550,127.00
$ 550,127.00
$ 550,127.00
$ 550,127.00
BE IT FURTHER RESOLVED that the budget be amenaed in the amount of $388,000
to reflect additional State revenue for Reimbursement of Salaries and Diverted
Felons to offset Overtime expenses as follows:
GENERAL FUND (410100)
Revenues
4030601-110000-631869
4030301-112620-630553
Expenditures
4030301-112620-712020
4030401-112660-712020
4030101-112580-712020
4030101-112580-712010
Sheriff - Roimb of Salaries
Sheriff - Diverted Felons
Total Revenues
S'!leriff/Corr Svcs - Overtime
Sheriff/Corr Svcs-Sat - Overtime
Sheriff's Office - Overtime
Sheriff's Office - Salaries
Total Expenditures
$ 312,000.00
76,000.00
$ 388,000.00
$ 76,000.00
249,000.00
22,000.00
41,000.00
$ 388,000.00
BE IT FURTHER RESOLVED that various revenues be adjusted in the Prosecutor's
budget to reflect additional state funding anO offset expenditures as follows: -
GENERAL FUND (#10100)
Revenues
4010101-122050-630255
4010101-122050-630602
4010101-122050-630660
4010101-122050-631617
4010101-122000-632827
4010101-122050-632478
4010101-135170-631827
Expenditures
4010201-122080-786001-27310
4010201-122080-788001-27.315
Prosecutor - Transfer Cut 005.30
Prosecutor - Transfer Cut 34,000.00
Total Expenditures $ 34,805.00
BE IT FURTHER RESOLVED that the FY 2008 Deficit Elimination Plan per the
attached letter is approved to be submitted to the State Department of Treasury.
Chairperson, on behalf of the Finance Committee, I move adoption of the
foregoing resolution.
FINANCE COMMRTTE:
L BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Laurie Van Pelt, Director
Wm. Art Holctsworth, Deputy Director
$(16,760,539.18)
12,285,346.15
($ 4,475,193.03)
22,091,27745
( 5,458,592.00)
16,623,685.45
®
OAKLANbi
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET
TO:
FROM:
SUBJECT:
DATE:
Members of the Finance Committee
Laurie Van Pelt, Director, Management and Budget
Art Holdsworth, Deputy Director, Management and Budg`eti
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVeme Smith, Supervisor of Fiscal Services
Letter of Transmittal - Fiscal Year 2008 Year End Report
November 26, 2008
FY 2008 YEAR END REPORT
Attached please find the Fiscal Year (FY) 2008 Year End Report. The result of FY 2008 activity, for
General Fund/General Purpose (GF/GP) operations (all operations except grant and internal service
funds) is shown below:
Revenues - over/(under) budget
Expenditures — (over)/ under budget
Total Officially Reported Favorability
S(16,760,539.18)
22,091,277.45,
$__5,330,73_8.22
However, a simple review of the bottom line does not reflect the true fiscal activity of the County,
specifically, because the amended revenue-budget assumed the use of $12.3 million in fund balance.
Although use of fund balance was budgeted, governmental accounting rules do not allow fund balance to
be "expended" leaving budgeted revenue with no actual revenue showing as received. Such a presentation
is proper according to generally accepted accounting principles, but it also gives a misleading
presentation of the actual FY 2008 activity. The more relevant presentation is as follows:
Revenue Variance
Add back — Planned use of Fund Balance
Revenue Variance (Comparing Actual to Approved Plan)
Expenditure Variance
Planned Set Aside for Budget Transition
Expenditure Variance (Comparing Actual to Approved Plan)
Net Variance from FY 2008 Activity
REVENUES
Actual GF/GP revenues are (1.03%) less than budget or ($4,475,193). The majority of the unfavorability
is the result of the following events:
A. PROPERTY TAXES - Unfavorable: ($1,871,969)
• Property Tax collections were less than anticipated since the property tax base did not increase as
much as original estimates. Change in taxable value (TV) was a 0.4% increase (from April 2007
to April 2008.)
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD DEPT 409 • WATERFORD MI 48328-0409 • (248) 858-2163 • FAX {248) 452-9172
EMAIL: vanperti@oakgov.c= 1
B. CHARGES FOR SERVICES - Unfavorable: ($2,690,575)
• Clerk revenues related to filing of land transfers and mortgage activity are unfavorable
($2,801,468). Revenue collected by Sheriffs Corrective Services is favorable $686,420 due to
Diverted Felon and Board and Care Programs,
C. INVESTMENT INCOME - Unfavorable; ($2,788,625)
• Investment income is unfavorable due to the drop in interest rates since the development of the
budget and a drop in investment base partly the result of revenues collected later in the fiscal
year: Property taxes were levied in December and are now levied in July.
D. TRANSFERS IN- Favorable; $1,282,245
• Other Revenues category is favorable mostly due to increased revenue earned by the Treasurer's
Office related to collection fees on delinquencies $1,072,895.
E. INTERGOVERNMENTAL GENERAL REIMBURSEMENT- Favorable: $608,584
• The State Court Equity reimbursement is favorable $638,325 since the original budget
estimate assumed a cut in funding by the State which did not occur.
EXPENDITURES
Overall, expenditures are 4.9% less than budgeted or restated $22,091,277 below budget. Of this
favorability $5,458,592 was planned for the budget transition which will be used to offset future budget
shortfalls. Some of the FY 2008 favotability in departments will be used towards meeting departmental
FY 2009 and FY 2010 budget tasks. Of this favorability, $4,993,532 is due to personnel costs and
$8,092,878 is Contractual Services, Personnel savings are the result of hiring freeze and turnover. There
were 152 employees that opted to retire during the retirement incentive program in the summer of 2008.
Resources Carried Forward
TOTAL GOVERNMENTAL RESOURCES
12,285,248.15
$42!,134A52.00 I 18,206,193.15 $446,340,645.15
(12,285,346.15)
$ (16,760,539.181
12,2E15,346.15
39,592,441.27 $429,580,105.97 5 $389,987,664.70
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDEO SEPTEMBER 30.2008
Adopted
Budget
10/01/2007
Budget
Amendments
Amended
Budget
09/30/2008
Revenues
Collections end
Expenditures
before
Adiustrnents Transfers
Total
Revenues/
Expenditures
and Transfers
Revenues!
Uncotiected
Unencumbered
Encumbrances Balance
Revenues
General Fund !General Purpose:
Property taxes
FederaI3ra015
Stale Grants
intergovemmentai
Charges tor Services
Indirect Cast Recavery
investment 1nc..otne
Other Revenues
Contributions
Transfers In
Resources
$ 285,758,511. 0 $ (6,277,511,00) 6259,481,000.00
466,600,10 97,842,00 554,442.00
'17,186,680.10 221,542.00 17,408,222.00
11,263,247. 0 1,148,094.00 12,411,335.00
88,181,831. 0 2,206.718.00 90,388.549.00
8,200,000. 0 12,034.00 0.212,034.00
5,541,000. 0 5.541.000.00
602,726. 0 1.113,795.00 1,716.521.00
32,000. 0 32,000.00
30,911.863. 1 7,398333.00 38 310 198.00
_4213,134,452. r 5,920,847.00 434,055,299.00
$257,609,031.12 $
584,382.09 -
18A1,073.16
13,019.918.90
87,697.974.47
g.661.57810
2,752,374 .56
1,276,332.10
25,000.00
39,592,441.27
389,987.664.70 39,592,441.27
$257.609,031.12 $
564,382.09
18,367,073.16
13.019,918.90
67.597.97447
8.661,578.30
2,752,374.55
1,275,332 10
25.000,00
39,892,441.27
429,580,105.97
$ (1,871,968.88)
• 29,940.09
952,851.15
608,583.90
(2,690,574.93)
449,544.30
(2,788,625.44)
(440,188.90)
(7,000 001
1,282.245 27
(4,473,193.03)
Expenditures
Administration Of Justice
Circuit Court
Districl Court
Probate Court
Administration Of Justice
Law Enforcement
Prosecufing Attorney
Sheriff
Law Enforcement
General Government
County Clerk flog Of Deeds
Treasurers •
Board or Commissioners
Drain Ctimmissioner
General Government
53,157,563 00
17,458,998.00
6,500,230:00
77,116,791.80
19,067.901 00
128,574,482.00
147,642.363.00
12.191,065.00
3,930,131.00
5,635,826.00
5,60207.00
27,359,989.00
3,109,071.17
643,820.41
139,500.80
3 892 392.38
334,979.09
2,839282.86
4.174.761.95
1,007,731.20
617,599.99
67,267.91
767,8t3.63
2460,412.73
56,266,634.17
18,102,818.41
6p9230.80
81,009,183.38
19,402,880.09
132,414,244.86
151.817.124.95
13.198,796.20
4,547,730.90
5,703,093,91
6,370,780.83
29.,820,401.73
49,044.975.52
17,082,362.97
6 530.283.34_
72,957,621.83
18,298,482.28
131,810,049.93
150.106,523.19
1104,523,09
4,373,212.74
5,315,074.97
5,878,341.83
27,031,152.43
4,791,854 98
401,034.45
_50.000.00
5,242,889.43
5,106,043.51
544,434.58
1.650.478.05
320,015.14
61 324.33
381 319,47
53,836,830.50
17,483.397.42
6,580,283.34
77,900,511.25
19,402,625.17
132.354,475.51
151,757,001.25
11,984,538.23
4,373,212.74
5,315,074.97
5,739,665.96
27,412 491.90
2,407,959.82
619,420.99
- 50,447.46
21,843.-65 3,086 828.27
110.50
58 807 31
58,917.81
1,925.46 1,212,332.49
3,886.50 170,629.75
388.018.94
1,964490 629.150 27
7,778.32 2,400,13145
21,843.80
243.82
962.04
1,205.86
51.384.00
149,364.59
349,005.09
3.41 292.00
891,045.88
8,165,752.67
23,216,427.42
$ 31,382,180.09
0.00 8.201.782.77
157 , 827 32 $ 22 091 277 45
39,592,441.27 429,580,105.97
31.382,180 09 424,091,540.3,3 157,827 32
$ 8,210,261.10 $ 5.488,565.59 $
(16.760,539. r81
157,827 32 _ 22,091,277.45
9 $ 057,827.32) i 5,330,738.27
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008
Adopted
Budget
10/0 ta007
Budget
Amendments
Amended
Budget
0913012008
Revenues
Collections and
Expenditures
before
Adjustments Transfers
Total
Revenues!
Expenditures
and Transfers
Revenues!
Uncollected
UnenCUMbered
Encumbrances Balance
County Executive
County Exec Admin
Management and Budget
CenIrdi ServiceS
Facilities Management
Human Resourceb
Fleet+ and Human Services
blic Services
Community and Economic Develop
County Executive
Total Departments
Non-Departmental Appropriation
TOTAL GOVERNMENTAL EXrENDiTURES
GOVERNMENTAL FUNDS:
Revenues
Expenditures
Excess Revenues overl(under) Expenditures
6.306,490.00
21,927,227.00
2.763,982.00
1,674,643.00
4,737,139.00
85.209.971.00
16,935,230.00
7,323 039.00
125,877,921.00
350,997,064.00
47,137.388.00
428.134,452.00
428 134,452.00
98,374.92 8,402.854.92
1,152.637,90 23,079,864.90
87,805.27 2,851,787.27
2,926.36 1,677,769.36
406,083-95 5,143,222.00
2,531,505.81 67,741.476 81
842,742.50 17,777,972.50
1,162,784.03 6,485,823 03
6,282,859.85 135,160,780.85
15,510,426.91 397,807,490.91
1.395,768.24 48,533,154.24
193.15 $446340,645.15
18,200,193,16 448,340,645.15
18,206,193.15 446,340,645.15
7.977,532.81
21,172,267.64
2,698,567.49
1,546,036.85
4,859,214.91
63,072,152.88
17,272,340,51
7,201,005 70
125,799,118.79
375,594,415.24
17,114,944.05
5392.709,360.29
389,987,684.70
392,709.360.29
$ (2,721,695.59
7.977.532.81 0,44/.89
21.223,651.64 II 1.72
2.698,567.49 352,00
1,546,036.85
4,859,214.91 150.00
63,221,517.47 24,258.42
17,621,345 60 19,652.88
7.542,297.70 18,084.27
126,690,164.47 69 257.28
383,760,168.91
40,331.371.47
$424,091,540.38 $ $428,134,452.06 $ 1k206
157 827.32
4 36,884.12
'1,856,101.54
152,837.78
131,732.51
283,857.15
4,495,700.92
125,774.0.2
927...441.06
8,401,329.15
13.849,494.613
Adjustments to Unclesig riated General Fund Balance:
Add to General Fund Balance:
Prior Years Encumbrances
Animal Control Well
Aviarr Flu Response
Clemis EouipmEmi
China Documentary
Clerk Marriage Lc. Software
• Drain 0 & M Sys. Consolidation
Financial System Phase III
Fire Records
FIR E-Performance
In Car Cameras
Jail Telemedicine
Mobite Data Computers
Motor Fool Police Capital
Ergonomic Equipment
808.202,73
25,000.00
125,000.00
1,086,000.00
15,000.00
0,500.00
6,600,000.00
3.500,000.00
550,000.00
500,000.00
38,500.00
250,000,00
2.800,000.00
1.100,000.o0
125,000.00
(2,030.00
(353.44
(2,091,15100
(8,252,559 00
(725.727.7
(1,000,
(60,
(1,900.
(22,
(50.
(1,000,
(3,000,
(10,000,
050,
(25.
(1,000.
(1.203,
(6,73
(5,075
(242,912
(5,278
(74,337.
(88.0
7,469.0
(30,126,532.1
1,916,608.82
797,362.42
& 2,713,991,24
COUNTY OF OAKLAND
REVENUES AND EXPENDITURES FOR GENERAL FUND GENERAL PURPOSE FUNDS
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2000
Public Works Bldg Renovation
Qualify of life initiatives
Petro Pay Fringe Increase
Sheriff Lie Detection Program
VEBA 2005
Total Additions to General Fund Balance
Revenues
Total Revenues!
d Adopted Amende
Collections and
Expenditures Revenues/ Uncollected
Budget Budget Budget before Expenditures Unencumbered
10/0112007 Amendments 09/30/2008 Adlustments Transfers and Transfers Encumbrances Balan re
300.00100
50,000,09
151,500.00
40,000.00
9,000,000.00
20,712.702.73
Deduct from Undesignated Fund Balance:
Increase in Petty Cash
Increase in Prepaids
Anticipated State Shortfall
Budget Transition
Carry Forwards
Tax Tribunal Appeals -
Clerk Election Suppiies
Future Technology Replacement
HR Camp Work Force Plan
HR Legal
Uncollectable Property Taxes
VEBA 2009
VEBA 2010
Sheriff Call 'Taking equipment
-rp Comm Backup System
eoplesoit Upgrade
uc.iget Trans - County Exec..
uclget Trans - Circuit Court
udget Trans - District Court
udget Trans - Sheriff
udget Trans - Pros. Attorney
udgel Trans - Drain
uitet Trans. Clerk
Lidget Trans - Treasurer
Ta at Subtractions to General Fund Balance
Adjusted Total Including Additions & Subtractions
Balance Beginning of Year
Undesignated Fund Balance at End of Fiscal Year
Fund: Public Health
Health and Human Services Health Division 1,245.62 $1,245.62.
OAKLAND COUNTY
ENCUMBRANCES
FISCAL YEAR ENDED SEPTEMBER 30, 2008
• Fund: General Fund
Department Division Division Fund Total
County Executive Administration Emergency Repsonse and Preparedness $118.99
Auditing 7,480.00
Corporation Counsel 849.00
Management and Budget Equalization 111.72
Central Services Support Services 382.00
Human Resources Human Resources Info Sys & Recruitment 150.00
Public Services Community Corrections 18,493.00
WISU Extension 112.86
Medical Examiner 373.33
Animal Control 873.69
Economic Dev & Community Affairs Planning and Econ Day 16,084.27
Clerk/Register of Deeds 1,925.48
Circuit Court Judicial Administration 19.88316 •
Civil /Criminal 784.41
Family Division 1,175.68
Prosecuting Attorney Prosecuting Attorney Administration 110.50
Sheriffs Department Administrative Services 20,614.76
Corrective Services 15,711.29
Corrective Services - Satellites 4,900.01
Patrol Services 11,562.25
Investigative/Forensic Services 6,019.00
Treasurer Treasurer Admin 3,888.50
Drain Commissioner Drain Commissioner 1,964.40
Total General Fund $133,568.90
Fund: Child Care Fund
Health and Human Services Children's Village 23,012.80 $23,012.80
Total Encumbrances - General Fund General Purpose Funds $157.827.32
Prepared by Fiscal Services 11/15/08
14
OAKLAND COUNTY, MICHIGAN
GENERAL FUND EQUITY AS OF SEPTEMBER 30, 2008
Reserved
Prepaids (1)
Payroll and Petty Cash (1)
Total Reserved
$134,276.16
257.215.00
401,491.16 401,491.16
Continuing Designations
Encumbrances 133,568.90
Capital Rese-FiC--- 9,000,000.00
Tax Tribunal Appeals 2,000,000.00
Security Enhancements 2.985,000.00
Future Technology Replacement 5,000,000.00
Operational Improvements 3.000,000.00
Carry Forwards 2,833,857.39
Board of Commissioners' Project 250,000.00
CRIMP (2) 38,522.00
Data Privacy and Security 1,500,000.00
Now Grant Match opportunities 200,000.00
System Enhancement-General 2,855,400.00
HR Legal 250,00000
HR Comp/Workforce Planning 500,000.00
Criminal Justice Goer Startup 500,000.00
VEBA 2009 10.000,000.00
VESA 2010 10,000,000.00
Jail Alternative Prg Startup 600,000.00
Avian Flu/Pandemic Resp 1,189,000 .00
Fuel/Mileage Increase 500,000.00
Business Continuity planning 300,000.00
Drain - strategic water initiative loan 475,000.00
Emergency Salaries 320,000.00
311 Contact Center 1,500,000.00
Fire Records 50,000.00
Quality of Life Initiatives 300,000.00
Cierk-Marriage License Software 54,800.00
Clerk - e-Filing Software 50,000.00
Uncollectible Property Taxes 1.500,000.00
Total Continuing Designations 57,885,158.29
New Designations
Erp backup system 25.000.00
Election Supplies 50,000.00
Sheriff call taking equip 350.000.00
Anticipated State Shortfall 2,091,151,00
Peoplesoft upgrade 1,000.000,00
Total New Designations 3,526,151.00
Budget Transition
Budget Transition - County Exec 1,203,989.00
Budget Transition - Circuit Court 6,733.00
Budget Transition - District Court 5,075.00
Budget Transition - Probate Court 0.00
Budget Transition - Sheriff ' 242,012.00
Budget Transition - Prosecuting Atty 8278.00
Budget Transition - BOC 0.00
Budget Transition - Drain 74,337.00
Budget Transition - Clerk 88.00
Budget Transition - Treasurer 7,469.00
Budget Transition - General 18.252,589.00
Total Budget Transition 19,800,570.00
Total Designations
Total Unreserved Undesign.
Total General Fund Equity
81.211,879.29
2,713.991.24
$84,327,361.69
2,713,991.24
(1) Prepaid Reserves and Imprest Cash are committed and not available for other purposes.
11/18/08 11:32 AM
Year End
General Fund
Fund Balance
25,000.00
60,000.00
350,000.00
2,091,151.00
1,000,000.00
25,000.00
60,000.00
350,000.00
2,091,151.00
1,000,000.00
16
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND - FUND BALANCE DURING FY 2068
General Fund Total Adjustments Adjusted General
Fund Balance to Equity Fund Equity
Fund
Reserved
Prepaids (1)
Payroll and Petty Cash (1)
Total Reserved
Designations
Encumbrances
Capital Reserve
Tax Tribunal Appeals
Security Enhancements
Future Technology Replacement
Operational Improvements
Financial System Phase Ill
Carry Forwards
CLEWS Equipment
Board of Commissioners' Project
CRIMP (2)
Data Privacy and Security
New Grant Match opportunities
System Enhancement-General
Drain O&M System Cons
HR Legal
HR Comp/Workforce Planning
Criminal Justice Coor Startup
VEBA 2008
VEBA 2009
VESA 2010
Jail Alternative Prg Startup
Public Works Bldg Remy.
Avian Flu/Pandemic Resp
Fuel/Mileage Increase
Ergonomic Equipment
Business Continuity planning
Drain - strategic water initiative loan
Emergency Salaries
311 Contact Center
MDC
Motor Pool I Police Veh. Capital
Jail - Telemedicine
HR E-Performance
Fire Records
Quality of Life initiatives
In-Car Cameras
Sheriff- Lie Detection Program
Clerk-Marriage, License Software
Clerk - e-Filing Software
China Documentary
Retroactive Pay - Fringe Benefits
Animal Control Well
Uncollectible Property Taxes
Total Continuing Designations
133,922 72
265.185.00
399,107 72
542,088.53
9,000,000.00
1,000,000.00
2,985,000.00
4,000,000.00
3,000,000,00
3,500,000,00
2,108,139.65
1,086,000.00
250,000.00
38,522.00
1,500,000.00
200,000,00
2,855,400.00
6,600,000.00
200,000.00
478,000.00
500,000.00
9,000,000.00
7,000,000.00
0.00
600,000.00
300,000.00
1,314,000.00
500.000.00
125,000.00
300,000.00
475,000.00
320,000.00
1,500,000.00
2,600,000.00
1,100,000.00
250,000.00
500,000.00
600,000.00
350,000.00
38,500.00
40,000.00
63,300.00
50,000.00
15,000.00
191.500.00
25,000.00
500.000.00
67,600,450.18
0.00
0.00
0,00
(542,088.53)
0.00
0.00
0.00
0.00
(547,051.00)
0.00
(2,108,139.65)
0.00
0.00
0.00
0.00
0.00
0.00
(6,600,000.00)
(185,000.00)
0,00
0.00
0.00
0,00
0.0.0
0.00
0.00
(125,000.00)
0.00
0.00
(23,514.00)
0.00
0,00
0.00
0.00
(1,100,000.00)
0.00
0.00
0,00
(350.000.00)
(38,600.00)
(40.000.00)
(8,500.00)
0.00
(15,000.00)
(191,500.00)
(25,000.00)
0.00
(11,899,293.18)
133,922.72
265 185 00
399,107.72
0.00
9,000,000.00
1.000,000.00
2.985,000.00
4.000,040.00
2,452,949,00
3,500,000.00
0.00
1,086,000.00
250,000.00
38,522.00
1.500,000.00
200,000.00
2.855,400.00
0.00
15,000.00
478,000.00
500,000.00
9.000,000.00
7.000,000.00
0.00
600,000.00
300,000.00
1.189,000.00
500,000.00
125,000.00
276,486.00
475,000.00
320,000.00
1.500,000.00
2.600,000.00
0,00
250,000.00
500,000.00
600,000.00
0.00
0.00
0.00
54,800.00
50,000.00
0.00
0.00
0.00
500,000,00
55.701,157.00
353,44
2.030,00
2,383.44
133,568.90
1,000,000.00
1,000,000.00
547,051.00
(3,500,000.00)
2,533,867.39
(1,086,000.00)
235,000.00
22,000.00
(9,000,000.00)
3,000,000.00
10,000,000.00
(300,000.00)
(125,000.00)
23,514.00
(2,600,000.00)
• (250,000.00)
(500,000.00)
(550,000.00)
300,000.00
1,000,000.00
2,184,001.29
134,276.16
267.21500.
401,491.16
133,558.90
9,000,000.00
2,000,000.00
2,985,000.00
5,000,000.00
3,000,000.00
0.00
2,633,867.39
0,00
250,000.00
38,522.00
1,500,000.00
200,000.00
2,855,400,00
0.00
250,000.00
500,000.00
500,000.00
0.00
10,000,000.00
10,000,000.00
600,000.00
0.00
1,189,000.00
500,000.00
0.00
300,000.00
475,000.00
320,000.00
1,500,000.00
0.00
0.00
0.00
0.00
50,000.00
300,000.00
0.30
0.00
54,800.00
50,000.00
0.00
0.00
0.00
1,500,000.00
57,885,158.29
New Designations
Erp backup system
Election Supplies
Sheriff call taking equip
Anticipated State Shortfall
Peoplesoft upgrade
Fund
Total New Designations
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(320,015.14)
(12,219,308.32)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
10,000.000.00
10,000,000.00
477,367.28
66,178,524.28
'1,203,989.00
6,733.00
5,075.00
242,012.00
8,278.00
74,337.00
88.00
7,469.00
8,252,589.00
9,800,570.00
2,236,623.96
17,747,346.25
1,203,969.00
6,733,00
5,075.00
0.00
242,012.00
8,278.00
0.00
74,337 00
88.00
7,469.00
18,252,589.00
197800,570.00
2,713,991.24
83,925,670.53
OAKLAND COUNTY, utCHIGAN
USE OF GENERAL FUND - FUND BALANCE DURING FY 2008
General Fund Total Adjustments Adjusted General
to Equity Fund Equity
During FY 2008 FY 2008
0.00 0.00
General Fund
Year End Fund Balance
Adjustments as of 9130108
3,526,151.00 3,526,151.00
Fund Balance
as of 9/30107
0.00
Budget Transition
Budget Transition - County Exec
Budget Transition - Circuit Court
Budget Transition - District Court
Budget Transition - Probate Court
Budget Transition - Sheriff
Budget Transition - Prosecuting Atty
Budget Transition - BOC
Budget Transition - Drain
Budget Transition - Clerk
Budget Transition - Treasurer
Budget Transition - General
Total Budget Transition
Total Unreserved Undesign.
Total Unreserved
Total General Fund Equity
0,00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0,00
0.00
10,000.000.00
10,000,000.00
797,382,42
78.397,832.60
78,796,940.32 (12,219,308.32) 66,577.632.00 17,749.729.69 84,327,361.69
CRIMP fund of $38,522 is savings from Purchasing Division of $3,102 and Equalizaiton Division $35,420.
11/18/08 12:34 PM
17
General Fund
Equity
as of 9130/07
542,088.53
133,922.72
255,185.00
941,196.25
M.R. it07290
M&B - FY 2007
Year-End Report
(542,088.53)
M.R. #07293
Drain Comm
CAMS ProAect
0.00
Fund
Reserves
Encumbrances
Prepaids (1)
Payroll and Petty Cash (1)
Total Reserved
(542,088.53)
0.00 0.00 0.00 0.00 0.00 0.00
(23,514.00) (185,000.00) (347,051.00) 200,000 00 (8,500.00)
0.00
(6,500.001
(13,500.00)
0.00
(320,015.14)
(320,015.14)
(320,015.14)
11/1812008
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2008
fill.R. #05005 MR. #08110 MR.. #08110 M.R. #08159 M.R. #08186 M.R. NOS
IVI8B - Go Kr M&B - FY 2008 M&B - FY 2008 Cir CI- AudNideo M&D - FY 2008 FY 2008 Year End
Acquisition 2nd Ott Forecast 2nd Qtr Forecast Recording Systms 3rd Qtr Forecast Close Micrographics
Designations
Capital Reserve
Encumbrances
Tax Tribunal Appeals
Security EnhanCernents
Future Technology Replacement
Operational Improvements
.Financ.al System Phase 111
Garry Forwards
CLEWS Equpment
Board ()I' Commissioners' Project
CRIMP (2)
Data Privacy and Security
New Grant Match opportunities
System Enhancement-General
Drain O&M System Cons
HR Legal
HR CompANorkforce Planning
Criminal Justice Coor Startup
VEBA 2008
VEBA 2009
Jail Alternative Prg Startup
Public Works Bldg Renov.
Avian Flu/Pandemic Resp
F ueliMileage increase
Ergonomic Equipment
Business Continuity planning
Drain - strategic water initialive loan
Emergency Salaries
311 Contact Center
Mobile Data Computers
Motor Pool / Police Veh. Capital
Jail - Telemedicine
HR E-Performance
Fire Records Medical
Quality of Life Initiatives
In-Car Cameras
Stseriti - Lie Detection Program
Ciertc-IVIarriage License Software
Clerk - e-Fifing Software
China Documentary
Retroactive Pay - Fringe Benefits
Animal Control Well
Urcollectible Properly Takes
.Budget Transition
Total .Designated
Total UndesIgnated Unres
Total Unreserved
Total Gerlerali Fund Equity
9,000,00
i
1,0.00
2,9 ,00
4,00 ,00
3.00 ,00
3,50 ,00
2 W ,13
1,05 ,0
25 ,00
522 ,
1,50
20 , ,
2,855
6,600,
200
476
500,
9,000,
7,000,
600,
300,
1,314,
50G,
125,
300
475,
52
1,50
2,60
1,10
25
50
60
35
3,
4
6
5
15,
191,5
25,9
500,0
10 000 0
77,058,
797,3
77,855,7.017
78,796,
(2,108d39.85)
(5,600,000.00)
(125,000.04)
(1,100000.00)
(350,000.00)
(38,500.00)
(40,000.00)
(15,00100)
(191,590.00)
(25,000.00)
(3,993,139.65) (6,600,000.00)
3,993,139.65
(4.535.228.18)
(6,600,000.00
(6,600,000.00)
(347,051,00) (200,000.00)
(185,000.00)
(23,514.00)
(8,500.00)
23,514,00)
(23,514.00
(185,00(1.00)
(I 85,000.00
(347,051,00
347,051.00
(200,003.00)
200,000.00)
03
Fund
(54208.53)
0.00
0.00
(542,088.53)
MOD
133,922.72
265 185.00
399,107.72
0.00 $9,000,
0.00
01
0.00 1,000,000
0.00 2,965,0041t
0.00 4,900,00
(547,051.001 2,452,940
00 3,500,000
(2,108,139.)
1,085,0001
250,000
38,522
1,500,
209,00
2,855,4
(6,600,0
(185,001M) 15,
478,
500,
9,000,
7,000,
6DC),
300,
(125,001= 1,189,
500,
125,
(23,5110 276,
475,0
320,0
1,500,0
2,600,0
(1,100,0
250,0
500,
600,0
(350,00
(38,50
(40,00
(8.50OM 54,8D
50,0
(15,00
(191,50
(75,00
(11,357,2
(320,015.14
500,00
1 a 000 OD
65,701,1 57.
477,367.28
L12,219,308.321 66.577,63200
OAKLAND COUNTY, MICHIGAN
USE OF GENERAL FUND EQUITY DURING FY 2008
Total Adjustments Adjusted General
to Equity Fund Equity
Durihq, FY 2908 FY 2008
Reserves
Encumbrances
Prepalds (1)
Payroll and Petty Cash (1)
Total Reserved
Designations
Capital Reserve
Encumbrances
Tax Tribunal Appeals
Security Enhancements
Future technology Replacement
Operationai Improvements
Financial System Phase Ili
Carry Forwards
CLEMIS Equipment
Board of Commissioners' Project
CRIMP (2)
Data Privacy and Security
Now Grant Match opportunities
System Enhancement-General
Drain OW System Cons
HR Legal
HR CompANorkforce Pia nning
Criminal Justice Coor Startup
VEBA 2008
VERA 2099
Jail Alternatives Pig Startup
Public Works Bldg Renov.
Avian FlatPandemic Reap
Fuel/Mileage increase
Ergonomic Equipment
Business Continuity planning
Drain - strategic water initiative loan
Emergency Salaries
311 Contact Center
Mobile Data Computers
Motor Pool / Police Veh.. Capital
Jail - Telemedicine
HR E-Perlorrriance
Fire Records Medical
Quality of Life Initiatives
In-Car Cameras
Sheriff • Lie Detection Program
Clerk-Marriage License Software
Clerk - e-Filing Software
China Docurnentanj
Retroactive Pay - nine Benefits
Anima' Control Well
Uncullentible Property Taxes
Budget Transition
Total Designated
Total Utidesignaled Unres
Total Unreserved
Total Genera)i Fond Equity
I ;18/2008
FY 2008
AcT_UAI,„
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
FY 2008 EU/GET
ADOPTED AS
BUDGET AMENDED
$ 259,481.000 00
554,442.00
17.405,22200
10,040.254,00
2,371,381,00
00,388.549 00
6.212,03400
5,541.030 00
40,058,717 00
$ 434,055,299 00
$ 207.509.031.12
504,382.09
1.361,073.16
10.687,878.83
2.332,040.07
87,697.974.47
8,601.578.30
2,752,374,68
40,893,773.37
$ 429,580.105,97
$ (1,571,988.89) -0.72%
29,940.09 5,40%
552,851.16 5,47%
647,624 63 6.45%
(39,040 93) -1 .66%
(2,690.574.53) -2.98%
449.544.30 5,47%
(2,7811,525,44) -50.33%
835,066 37 2.08%
$ (4,475,193.03) -1,03%
($12,285,346.15) -100.00% PLANNED USE OF FUND BALANCE (1) S 12,285.346.",5
LAW ENFORCEMENT
Prosecuting Attorney /9.067,901.W
Sheriff '28,574,462.90 . , .
TOTAL LAM ENFORCEMENT $ 147,842,363 00
GENERAL GOVERNMENT
Clerk/Register of Deeds 12,191,06500
Treasurer 3.930,131 ,00
Board of Commissioners 3.057,724.00
Library Board 2.578 ,102 40
Drain Commissioner 5 502 967 00
TOTAL GENERAL GOVERNMENT $ 27.359,988 CO
4.28%
3.42%
090%
3.61%
9.19%
3.75%
6.00%
6.69%
9.88%
8.05%
$ 47,137:368,00 .40,533,154.24
4221,134,452.00 $ 446,340.645.15
$ 40.331,371.47 $ 6,201.782.77 16.90%
$ 424,249,367.70 5. 22,091,277.45 4.95%
General Fund/General Purpose
FavorableAldniavorebte) 5,330,731327 5 5.330,73527
COUNTY OF OMLAND
FY 2008 YEAR END REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
REVENUES
GENERAL FUND
Taxes $ 265.758511.30
Federal Grants 456.600 04
State Grants 17.156,680.30
Intergovernmental General Reimbursement 6.940,0(1000
Intergovernmental Program Revenue 2.323.241 69
Charges for Services 68.181,831.00
Indirect Cost Recovery 8.200.000 00
Investment Income 5,541.060,00
Other Revenues 31.546.589.00
SUS-TOTAL GENERAL FUND/GENERAL PURPOSE S 428,134,452.00
S 428,134,452.00 $ 444.140,645.15 TOTAL GF1GP FUNDS
Exp ENP !RJR ES
ADMINISTRATION OF JUSTICE
Circuit Covrt
52nd District Coun
Probate Court
TOTAL ADMIN. OF JUSTICE
COUNTY EXECUTIVE
County Executive Admn.
Management and Budget
Central Services
Fat-allies Management
Human Resources
Health and Human Services
Public Services
Economic Dev. and Comm Affairs
TOTAL. COUNTY EXECUTIVE
TOTAL DEPARTMENTS
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
53.151,563 00
17 458,998 00
6.500.230 00
77,116,791 CO
$ 8.306,490.00
21,927.227,00
2,763_982,00
1,074,843,00
4.737,139.00
65.209.971.00
16,935,230,30
7,323,039.00
$ ,28.877.921:00
5 380.997,064.00
S 56.266.634.17
18,102,618 41
6,630.730.60,
$ 81,009.183 3,5
19,402,380 09
1322414;241.66
S 151,817,124 95
13,198,796.20
4,547,730.99
3,131.595.77
2,571.498.14
n6,370260:53
29,820,401.73
$ 8,402.864.92
23.079,864.90
2,651,787 27
1,677,769.38
5,143,222.95
67,741.476.81
17,777,972,5(1
8,485,623.03
_ 135,160,780.65
$, _397,807,490 91
$ 429,560,105.97
5 53,858,674.35
17,483.397.42
_ 8,589,283.34
77.922,355:11
19.402,638.27
132,413,28182
$ 151,816,910.09
11,968,463.71
4,377,101.24
2.915,515.18
2 399,556 79
_5741,63030
27,420.270.28
$ 7,985,980.80
21.223,763.36
2.698,949.49
1.546,036.85
4.859,364.91
63,245,775.89
17.641,198.48
.7.556,381,97,
$ 126.759.451:75
$ 3e3, . 917 996 23 ,
5. (16,760,539,181 -3,70%
$ 2.407.959.82
619.420,99
59,447,46
"
$ 3,986,828.27
243,82 0.00%
2.04 0,00%
5 1,205,85 0,00%
1.212.332.49
170,629.75
216,077,59
171.941.35
629,150.27
$ 2,400,131,45
$ 416,684 12 4.96%
1,808,101,64 13.04%
152.537.78 5.36%
131,732.51 7.85%
283,657.15 5.52%
4,495,700.92 6.64%
136,774.02 0.77%
927.441.06 10.93% . .
$ 6,401,329.10 6.22%
13.889,494.68_ 3.49%
20
TAXES 162.1000-13019%9J
Property Taxes - July Tax Levy
Other Taxes - Delinquent Tax - Prior Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer fax
Total Taxes
$ 265,455,011.00 $
98.600.00
-110,000.00
95. 000.00
$ 265,758.511.00 $
259,177,500.00 $
98,500.00
110,000,00
257,733,701.22 $
(283,972.84)
69,948.94
(1,443,798.78)
(382,472.84)
(40,051.06)
95,000.00 86,353.80 15,646.20)
259,481,000.00 $ 257,809,031.12 $ (1,871,988.88)
FEDERAL GRANTS (610000410999)
Sheriff - Patrol
Sheriff - Corrective Services
68,000.00 $
82,000.00
68,000.00 3
118,570.00
- $ (68,000.00)
154,132,00 35,552.00
Health Division
- Children's Village
Total Federal Grants
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Econ Development
Health Division
Outside Agencies - Child Care Subsidy
36,400.00
017,261.14
6,740.00 $
5,076,878.00
13,274,455.16
(34,088.00)
72,261.14
(9,260.00)
(1,000.00)
230,911.00
732,200.16
584,382.09 29,940.09
15,600.00
245,000.00
456,600.00 — $
70,488.00
246,000.00
654,442.00 $
16,000.00 $
'1 ,000.00
4,822,675.00
12,363,005.00
1.000.00
4 ,845,967.00
12,542,255.00
Total State Grants $ 17,186,680.00 $ 17,408,222.00 $ 18,361,073.16 $ 952,851.16
INTERGOWT GEN. RE1MB. REV. (620000-620999)
Non-Departmental 8,940,000.00 $ 10,040,254.00 $ • 10,687,878.83 $ 647,624.83
54,100.00 $ 54,000.00 8
INTERGOWT PROGRAM REV. (625000-628999)
County Executive 28,750 50 (25,240.50) -46.78% (lIntev) due to limited Local funding for the purchase of
sirens.
COUNTY OF OAKLAND
GENERAL FUND GENERAL PURPOSE REVENUES
FY 2008 YEAR END REPORT
Adopted
Budget
Amended
Budget
FY 2008
ACTUAL
Amount
Favorable
guniavorablel Percent Explanation of Significant Variances
County Executive - ERP Disaster Control
-0.56% Tax collections less than budget estimate.
-388.33%
-36.41% Unfav variance due tax exempt organizations paying less
than anticipated amounts for certain services from the -
County.
-5.04% Decrease in number of mobile homes.
-0.72% .
-100.00%
29.99% GY 2008 State Criminal Alen ASSiStence Program Grant
Funding accepted in FY 2009 on 11106109 per MR #08246.
-48.26% Type II Operator Certification (Unfav.) due to slow economy.
29.49% increase in revenue reimbursed for school lunch program
due to increase In population at Children's Village.
5.40%
100.00% Based on reimbursement tor the Off-Road Vetikie Safety
Education grant program.
-100.00% No Expenses were incurred and therefore no reimb.
0.00%
4.77% Favorable apprepriation per CPBC Contract.
5.84% increased reimbursements due to increased expenses at
Children's Village increased private institutions and less use
of state institutions. State institutions are not Child Care
Fund reimburseable.
5.47%
46,000,00 52,384.00 76,688.95 24,204.95 46.21% Favorable due to supplemental grant funding.
6.45% Convention Facility ta K receipts for year were $4,000,254
which is $1,100,254 more than adopted budget. A budget
amendment is recommended. State Court Equity
favorability $638,325 and fay. Cigarette Tax of $06,300.
Total intergov't Gen. Relmb. Rev. 8.940,000.00 $ 10,040,254.00 $ 10.687,678.83 $ 647,624.83 6.45%
'Revenue variance is partially offset by an expenditure variance.
Circuit Court
Adopted
Budse
4,500.00
Amended
pudget
4,500.00
1,081,891 00
300,000.00 347,840.00
1,961,891 00
2,371,081.00 $ 2,323,241.00 $
Sheriff
Nan-Departmental
Total intergov't Program Rev.
331,200.00 (16,640.00) -4-78% Unfav Marine Safety grant award. and Social Security
Incentive payments.
1,963,721.48 $ 1,8,30.48 0.09%
2,332,040.07 $ (39,040-531 -1.65%
170,253.81 1,948,888.81 1,778gt3.00 1,778,613.00
4,094,570.00 4,137,570.00 4,197,879.19 60,309.19
2,304,069.00 2,304,089.00 2,260,503.88 (43,565.12)
4,407,876.00 4,407,876.00 4,329,094.55 (78,781.45)
2,322,510.00 2,322,510.00 2,204,098.02 (118,411.98)
586,300 00 568,300.00 568,007.32 1,707.32
3 113,906,015.00 3 18,994,015.00 $ 18,647,779.43 5 (348,235.571
213,300.00 $ 240,105.00 $ 248,113.48 $ 8.46 0.00%
1,900.00 1,900.00 1,518.15 (361.85) -20.10% Unfav DNA Testing Fees, and Supoerta Fees.
9.57% Fay. valiance is due to an increase in Defense Attorney fees
collected, partially offset by a decrease in probation
caseload.
1.46% Fav variance due to an increase in case load and collection
methods
-1.89% Unfav, variance is due to reduced -Probation Fees",
reflecting a combination Gf judicial oversight and a decline in
probation caseload.
-1.79% Unfav. variance is due to a decrease in probation cases,
partially offset by an increase in Ordinance and Fines
revenue contributed to an increase in specific caseload type.
-5.10% Unfav. variance is due to Ordinance and Fines revenue
partially offset by additional revenue in Probation Fees. The
reduction in Ordinance and Fines is contributed to a drop in
'caseloads due to decrease in number of traffic tickets written
within Tray's Jurisdiction.
0.30% Fair. variance due to an increase in Defense Attorney fees
collected.
Circuit Court - Family Division
District Court - Division I (Novi)
District Court - Division II (Clarkston)
District Court Division Ill (Rochester Hills)
District Court Division IV (Troy)
Probate Court - Judicial Support
total Administration of Justice
Lew Enforcement
Prosecuting Attorney
Sheriffs Office
COUNTY OF OAKLAND
GENERAL FUNEU GENERAL PURPOSE REVENUES
FY 2008 YEAR END REPORT
Disincl Court
Amount
FY 2008 Favorable
/NCTUAL. unfavorable) Percent Explanation of Significant Variances
4,771,00 271.00 6.02% Drug Case Management Revenue Is generated by specfic
drug case filings with the Court The Slate reimburses the
Circuit Court per the drug case filings. 2008 Drug Court
filings were mere than anticipated due to an increase in
filings.
2,850.00 2.850.00 3,597.09 747.09 26.21% Drug Case Management Revenue is generated by specfic
drug case filings will the Court The State reimburses the
52nd per the Drug Case filings. 2008 Drug Court filings were
more than anticipated due to an increase in filings.
(337,747.34)
cHARGES FOR_SWCES163000_0-5_359.96)
Administration of Justice
Circuit Court - CivltlCrntinal 3 3,432,077.00 $ 3,477,077.00 $ 3,139,329.66 -9.71% Unfav. variance is due to an increase in the pubTo's use of
alternative dispute resolution other than Mediation and the
elimination of the -July Administrative FOB". Please note:
Mediation revenue partially offset expenditures.
*Revenue variance is partially offset by an expenditure variance.
Sheriff • Corrective Services Satellites
Sheriff • Emer. Prep. Training & Comm.
Sheriff - Patrol Services
Sheriff- Investigative Forensic Services
Total Law Enfercement
General Government
Clerk - County Clerk
Clerk - Elections
Clerk • Register of Deeds
COUNTY OF OAKLAND
GENERAL FUND ! GENERAL PURPOSE REVENUES
FY 2008 YEAR END REPORT
Sheriff - Administrative Services
Sheriff - Corrective Services
Treasurer
Board of Commissioners
Amount
Adopted Amended FY 2008 Favorable
&Wee; Cudgel ACTUAL funfavgrable• Percent Explanation of Sterikeent Variance
85,100.00 192,100.00 134,021.23 (58,078.77) -30.23% Unfav. due to Gun Registrations budgeted In this division,
that should be budgeted in me investigative & Forensic
Services Div. penally offset by traditional favorabilty in
tegUired finger printing of teachers, reimbursement of paid
postage, photographs. and unbudgeted mileage receipt.
1,191,000,00 2,917,000.00 3,603,420.50 686,420.50 23.53% Fay. increase in anticipated receipts of Diverted Felon
$414,680, Pnard and Care $44,550, Inmate Beard and Care
$ 114,813, OUIL Third Office $22,177, Reimburse Salaries
$93,712, and Miscellaneous revenue $6,423; partially offset
by unfav Fee Income of ($9,935).
2,313,314.00 1,814,137 00 1.900,910.75 86,773.75 4.78% Fay due to expiration of security contract with Southfield
Detention Facility. However, revenue receipts continue
based on an informal verbal agreement.
425,175.00 425,175.00 421,766.38 13,388.62) -0.80% Unfav Dispatch Services.
31,563,154.00 32,123,920.00 32,181,727.35 57,801.35 3 18% Fay, due to reimbursement of salaries fur deputy patrol
services, and receipt cif Liquor Control revenue.
215,500.00 183,500.00 317,645.46 134,145.46 73.10% Fay, due lamely to Gun Registrations budgeted in
Administrative Services $77,e10, and reimbursement of
salaries $54,525 receipt of Refunds NET $7,225 and
Confiscated Property $475; paritally offset by lower Refund'
Forensic Lab Fees.
$ 36,008,443.00 $ 37,905,837.00 $ 38,809,143.28 $ 903,306.28
$ 2,447,434.00 $ 2,447,434.00 $ 2,339,760.83 S (107,673.17) 4.40% Unfav. due to reduction in Forfeiture of Bonds ($114,202)
and Forfeiture of Surety Bonds ($67,207), partially offset by
increases for Certified Copies $57,379.
273,466.00 275,666.00 547,249.94 271,583.94 98.52% Fav, Reimbursement General due to reimbursement of costs
associated with the January 15th Presidential Primary.
13,373,000.00 13,373,000.00 10,703,886.89 (2,669,113.11) -19.96% Unfav. due to reduction in Mortgages ($2,205,115) and Land
Transfer Tax ($596,353) as a result of downturn in the •
housing market: partially offset by increased collections of
Enhanced Access Fees $366,648.
3,138,453.00 3,138,453.00 2,597,167.04 (541,285,96) -17.25% Lin fay. variance due to the installation of Access Oakland.
Escrow agents, Title Companies and Banks that bought tax
statements horn the Treasurer's Office can now become a
wholesale buyer and receive the statements under their
Access Oakland Fee. The Access Oakland Fee is recorded
in the aeries Register of Deeds Budget.
8,000.00 1,700.00 515.00 (1,185.00) -69.71% Lower than anticipated Per Diem Revenue. Revenue for
Per Diem expanse reimbursed by Parks and Recreation and
Drain Board only.
1%1
63
Revenue variance is partially Offset by an expenditure variance.
Library Board
Water Resources Commissioner
Total General Government
County Executive
County Exec - Administration
County Exec - ERP
County Exec - Auditing
fA843 - Purchasing Division
114613 - Equalization Division
M&B - Fiscal Services Division
MB - Reimbursement
Ceniral Services - Support Services
Facilities Engineering
Human Resources
Human Services - Administration
Human Services - Health Division
Human Services - Children's Village
Public Services - Community Corrections
Amended
e
27,000.00
FY 2008
ACTUAL
79,718.53
Amount
Favorable
junlavorablel
52,718,53
200,000,00 5.
1,000,00
30,000.00
75,000,00
2.695.519.00
415,600.00
250,000.00
525.75
30,000 00
245,295.01
2,615,831.93
460.400 76
5 (3,133,759.55)
50,000.00
(474.25)
-
170,295.01
(76,687.07)
44.800.73
21,197,031.00 $ 16,063,2(1.45
2,524,587,00
678,000 00
3,231,850 54
651,677.24
707,263.54
73,877.24
166,08007
188.06
19.224,42
150,000.00
1,784,828.34
(10,919.93)
188.06
424.42
150,000.00
(1,009,584.66)
177,000.00
18,800.00
2,794,413.00
1,794,973.22 1,933,778.00 (138,604.78)
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2008 YEAR END REPORT
Adopted
Busiget
27,000.00
1,933,778.00
$ 21,201,131.90 5
200 00 .0.0 $
1,000.00
30,750.00
75,000.00
2.695,519.00
365,600.00
177,000.00
18,800.00
2,549,539.00
2,524,587.00
413,000.00
Eercent EwlanatIon of Significant Variances
195.25% Fay. Reimb Salaries due to State of Michigan reinstating
funding for LVPI operations $42,000 and stipend For the
Director $4,500 for FY 2008. Also Fay. Miscellarious
revenue $11,161 as a result of more patrons printing
material off the computer than off the Copier ($7.103).
-7.18% Fay - Reimbursement General the result of ($98.312)
decrease reimbursement for ISO and Administrative cost,
$28,390 increase in reimbursement for Environmental tine
salaries and fringes, $6,746 increase in reimbursement for
the 0.C.D C. Apportionment project cost and $117,669 for
the Collaborative Asset Management System project. Unfav
- Reimbursement Salaries Construction AdmInistretion
(512,553) not eligible lo charge back 10 projects. Unfav -
Soil Erosion Fees ($151,005) decrease in building
activity/permits due to cfowniurn in housing market.
25.00% Favorable iCIAA Rebate.
-47.43% Reduced demand for County CPR Training supplies by
independent trainers.
Fey. Tax Intercept and Late Penalty Fees.
Actual revenues generated 10-1-07 through 5-30-08
Reimbursement was absorbed by Fiscal Services Division.
MR. #08097.
-6.17% Unfav less than anticipated vending machine commissions
100.00% General Reimbursement
2.26% Due to increase in requests for tile copies.
100.00% Favorable due to reimbursement of general liability
insurance for Golden Oaks from aerie per Contract.
-36.13% (LInfav) Lab Charges ($191,310) , Well Permits (578,700)
and Sewerage Permits ($271,339), Licenses, Control Plate
and Miscellaneous ($52,825) due to slow economy. The-
Health Division Is no longer receiving administration fees
(5415,411) on immunizations which was replaced (timing
issue) by a fee structure.
28,02% Favorable Board and Care due to higher population.
12.78% Fav. Fee Income due to a higher than budgeted caseload.
0.00%
227.05% Additional revenues generated from rebate program with
vendors
-2 84%
10.78%
0.00%
Revenue variance is partially offset by an expenditure variance. .re
Public Services - MSU Extension
Public Services - Medical Examiner
Public Services - Animal Control
Economic Dev. & Comm, Affairs - Actrnin
Economic Dev. & Comm. Affairs - PEDS
Total County Executive
Non-Departmenlal
Non-Dept. Charges for Services
Total Non-Departmental
Total Charges for Services
INDIRECT COST RECOVERY (640100)-
Amended
Diidget
05,360.00
FY 2008
ACTUAL
46,845.95
Amount
Favorable
(unfavorable)
(19,514.05)
652,500.00 447,308.40 (205,191.60)
809,887.00 889,258.10 79,371.10
INVESTMEN,T INCOME 0355000-655999)
District Courts (Div. I • Pi)
Clerk/Register of Deeds
Non-Departmental
Total Investment Income
41,000.00 $
150,000.00
5,350,000.00
5,541,000.00 $
22,427.60 $ (18,572.40)
135,196,62 (14,803.38)
2.594,750.34 (2,755,249.66)
2,752,374.56 $ 42,788,625.441
128,000.00 190,953.28 62,953.28
125,000 00 99,992.00 (25,008.00)
11,291,666.00 $ '(1,283459.87 $ (8,206.13)
1,000,000.00 $ 894,320.44 $ (105,679.56)
1,000,000.00 3 894,320,44 (105,679.56)
90,388,549.00 5 87,097,974.47 $ (2,090,574.53) -2.98%
• 8,212,034.00 5 8,691,578.30 5 449,544.30 5.47% Budget estimate anticipated funding cuts in grants.
49,18% Fa v. reimbursement for the NO elAZ Program due to
increased community participation (offset by corresponding
program costs).
-20.01% Reduced Sale of Maps caused by housing market
slowdown
-10.57% Less usage of pay phones ($139,264) partially offset by
favorable sundry revenue of $33,585.
-10.57%
230274.00 $ 142,600.00 $
OTHER REVENUES •0370000-6955001
Prosecuting Attorney 146,127.08 3 (84,146,92) -36.54% Funds not required for Prosecutor NET Grant.
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2008 YEAR END REPORT
Adopted
alati
66,380.00
910,200.00
785,887.00
128,000.00
125,000.00
$ 11,066,242,00 $
5 1,000.000 00 $
1,000,000.00 $
$ 88,181,831.00 $
1,200,000.00 $
41 ,000.00 S
150,000.00
5,350,000.00_
5,541,000.00 $
Percen( Explanation of S19n1ficant Variances
-29.41% Unfav. Reimbursement General due to fewer participants in
• the Master Gardener class, partially offset by Fey.
Reimbursement Postage due to an increase in postage
reimbursement from Michigan State University. A reduction
in program expenditures of $63.222, more than offsets the
reduction in revenue.'
-31.45% Unfav. Autopsies (597,853), Service Fees (380,120),
Miscebeneous ($22,020) and Medical Services ($5,754) due
to tower than anticipated caseload, partially offset by Fay.
Cremation Approval Pee $555 due to an increase in
cremations. A reduction In program expenditures of
$140,049, partially offsets the reduction in revenue.*
9.80% Fey. Service Fees $93,485 due to an increase In the
disposal of animals by contracted municipalities and animals
relinquished by owners, Pound Fees $17,490 due to an
increase in animal count and Sale of Licenses $14,142 as a
result of sending postcards to animal owners, as a reminder
to buy licenses; partially offset by Unfav. Adoptions
(544,012) due to a decrease in animal adoptions.
-45.30% Unfav. variance due to an downward turn in the National
economy causing less than anticipated amounts earned In
investments.
-9.87% Decreasing rates and Investment base,
-51.50% Decreasing rates and reduced investment base.
-50.33%
' Revenue variance is partially offset by an expenditure variance.
Adopted
Budget
32,326.90
32,000 00
1.000.00
5,000.00
4.300.00
Amended
Budget
7,363,447.00
Amount
FY 2008 Favorable
ACTUAL funfavorable
1,374,957.65 11,510.65
75,000.00
417,500.00
2,467,196.09
35,468,000.00
75,301.58 301.58
88.25 68.25
35,633.86 (381,866.14)
10,554.70 10,554,70
3,540,090.54
15,666.796.03
1,072,894,54
198,796.03
417,500.00
2 ,352, 101 00
28,559.762,00
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2000 YEAR END REPORT
Per. Explanation of Significant Variances
0.64% Fav due to receipt of Refund of Prior Years Revenue,
Refund of Prier Years Expenditures, and Enhancement
Funds_
Unfav, variance due to cash shortage and prior year
adjustments.
Unfav. variance due to cash overage and prior year
adjustments
Unfav. variance due to cash overage and prior year
adiuSlments,
100.00% Fay. due to Cash Overages.
-21.88% Per contract to reimburse for road paving at National
Cemetery.
Sheriff Mee
Circuit Court
District Court
Probate Court
Clerk/Register of Deeds
Non Departmerrial Donations
Probate Court
Treasurer
Management and Budget
Emergency Response and Preparedness
Support SeViC8S
Facilities Engineering
Health Division
Children's Village
Water Resources Commissioner
District Court
Public Services
Library Board
Non-Dept - Sundry
Economic Development Transfers
Treasurers Transfers
Non-Dept - Transfers
Total Other Revenues
32,000.00
1,000.00
4,300.00
$ 31,546,589.00 5 40,058,717.00
(2.22) (2.22)
386.66 388.66
2.00 2.00
7,708.92 7,708.92
25,000.00 (7,000.00)
100.00%
423.95 (576.05) -57,61% Unfav, variance is due cash overages.
15.00 15.00 100.005
0.00%
4,982.07 682.07 15.86% Unfav, due to less proceeds from auctions.
100.00%
5,727.30 5,727.30 100,00% Prior Yrs.. Revenue
100.00%
100.00%
100.00%
100.00% Fay. Transfers In from GGIRF $75,000 and Cash Overages
5301.58.
140,00% Fay, due to Cash Overages.
-91.46% Note that Sundry Revenue of $33.585 is recorded in
Charges for Services.
100,00% Transfer from Nolrlaz donation fund to offset No Fiaz costs.
43,49% Fay, variance due to an increase in collection fees from the
LITRi fond.
0.56% Favorable transfer from Revenue Sharing Reserve based on
state formula and CPI $149,224 and increase in funds from
closed projects $49,572.
2.08% 40,893,773.37 5 835,056.37
PLANNED USE OF FUND BALANCE (965400-665999)
General Fund - Prior Years Balance
Total Planned Use of Fund Balance
12,285,346.15 $
12,285,346.15 $
(12,285,346.15) -100.00% Designated funds used for one-time projects.
$ 112,285,346.15) -100.00%
TOTAL GEN. FUND F GEN. PURPOSE REVENO -3.78%
'Revenue variance is partiarly offset by an expenditure variance.
ADOPTED AMENDED FY 2008
BUDGET BUDGET ACTUAL -------
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 9,350,258 00 $ 9,635.492.01 $ 9,324,430.84 $ 311,091.17 .3.23%
Business Division
Personnel Expenditures
Operating Expenditures
$ 2,017,622 00
26,814 00
$ 2,058.666.67 I ,970,745. 76 $
26,614.00 25,73.28
internal Support Expenditures 271,169.60 277,619.21 232,917.09
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
$ 2.023 842.00 $ 2,649,535.32 5 2,443,709.79 5
5,789,912.00 5,794,227.39 5,481,653.13
205,625.53
312,574.26
Internal Support Expenditures
Transfers Out
2,295,360.00 2,549,367.25 2,506,995.08
3.823,403.00 247,217,00 228,006.08
42,372.17
49,210.92
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
176,587.81
142 778 62
(6,275.26)
„Indiolal Administration
Personnei Expenditures
Operating Expenditures
Internal SupporI Expenditures
Transfer Out
$ 9,097,686.00 $ 9,014,839.02 $ 8.836,251.21 $
43,377.00 305,960,46 163,181.84
215,195,00 284,692.53 292,967.79
30,060.00 30,000.00
1,96% - Fav. variance due to turnover, under Wed positions, and vacancies
46.67% - Fay. variance for expendable equipment and special projects funded by Mediation
funds $67,729 and Judicial Technology Funds of $101,023. These funds will be
carried larvvard to FY 2009
-291% - Unfav, variance due to incorrectly cheeping Judicial Adreinistiation Division's
Information Technology Devekipment lirir i3ern InStead of oheroing Family Division's
Info Tech Deveiopment line item.
0 .00%
87,920.91 4.27% - Fay. variance due to turnover, under filled positions, and vacancies
1,082,72 4.04% - F3V. variance due to utilization of Oakland County Information Technology Department
in lieu of the Software Support Maintenance line item.
44,702.12 16.10% - Fey. variance due to a decrease in rates and usage of information Technology
Operations.
$ .2,315,605.00 $ 2,363,099.88 $ 2,229,394.13 $ 133,706.75 5,66%
7.77% - Fav, variance dile to turricetter, under filled positions, and vacancies
5,39% - !ay. variance Is due to a decrease in Juror Fees & Milnago of $89,000. a decrease in
demand for Mediators and Apperiled Criminal Defense Attorneys $161,175 and a
favorable variance in Visiting Judges Line item of $49,000. The Court is experiencing
an increase in alternative dispute metnods of resoivt:0-n, resulting in a reduction in
expenditures. Please note: Mediator and Defense Attorney Fees have revenue
generating line items which partially offset the expenditures.
1.66% Fay, variance due to a decrease in rates and usage of Information Technology
Operations.
7.77% - Fav. variance due to savinos generated by deleting one Community Services
Coordinator Position in the Circuit Court Adult Drug Court per MR 08 160. The savings
reduces the Adult Drug Court grant match,
$ 14,732,517.06 $ 11,240,346.96 $ 10,660.364.013 $ 579,962.88 5.16%
11/19/2008
EXPLANATION OF SIGNIFICANT VARIANCES
$ 13,031,229.03 13.358787.00 $ 13,346,621.90
11,672,372.00
1,722,024.00
12,772,372.00 12,405,022.01
1,759,429,42 1,674,415.36
5,149,272.00 4.533.848.90
---
1,383,150,02 4.19%
S 2/,297,937 00 3 27
17,532,475,00 18
4.503,748.00 4
3,823.403.00 5
$ 26,753,183.00 $ 33,027,695,32 $ 31,844,515.30 $
.069.682.91 3 26,283,935.79 $
.899,373.85 18,075,588,26
,871,108.41 4,707,295.32
.420409.00 4,791,854.98
Family Division!'Juvenile Maint.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
Department Total
PersImnet Expenditures
Operating Expenditures
Internal Support Lxpendilures
T ransfers Oui
2.35% - Fay, variance due to turnover, under fil!ed positions, and vacancies
2.88% - Fay, variance is due to a decreased in placements to State Institutions; offset bv ta
increase in placements to Private Institutions of $350,000
4.83% - Fay. variance due.to a decrease in rates and usage of Information Technology
Operations.
0.00% - Fav, variance is due to the Friend of the Court fund receiving additiunal Federal .
Incentive funding due Lu tine Federal Deficit Reduction Act.
2,94%
4.38%
3.36%
11.70%
315,392.87
367,349.99
85,014.06
615,423.10
785,727.12
823,785.59
163.813,09
634,634.02
$ 53,157463.00 $ 56 .256,634.17 3 53,858,674.35 3 2,407,959.82 4.28%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2808 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
............-....---- ------- ------- -------- -----
$
11/19/2008
ADOPTED
BUDGET
AMENDED
BUDGET
$ 169,023.00 $ 65,151.00 $ 67,800.62 $ (2,649.62)
51,051.91 11,748.09
Unfav. variance due to fringe rate budget being less
than actual.
Fav. variance due to Chief Justice efforts to reduce use
of travel budget,
-4.07%
18.71%
0.00%
8.38% Fav. variance due to reduced rates and usage of
Information Tech Operations.
5.70% - Fay. variance clue to turnover, vacancies, and under
filled positions.
2.61% - Fay variance is due to less than anticipated amounts
needed for Drug Testing of $4,440, Jury costs of $4,000
and Medical Exam costs of $7,000. These expenses
fluctuate based on caseload type.
5.01% - Fav, variance due to reduced rates and usage of
Information Tech Operations.
2.83% - Fav. variance is due to less than anticipated funds
needed to fullfil the grant match obligation to the
Clarkston Drug Court grant
$ 2,662,412.00 $ 2,761,169.88 $ 2,626,567.44 $ 134,602.44 4.87%
473,407.00 508,784.38 463,605.03 45,179.36
$ 5,635,438.00 $ 5,653,623.84 $ 5,516,046.54 5 137,577.20 2.43%
$ 1,792,611.00 $ 1,801,617.37 $ 1,698,835.94 $ / 02,781. 43
62,800.00 62,800.00
1.92%
1.87%
1.53% -
$ 231,823.00 3
$ 4,079,898.00 $
1,082,133.00
9,098.47
75,861.79
16,536.06
347,051.00 841,051.00
475402.00 3 465,903.53 3
4,062,706.46 $ 3,986,644.67 $
1,082,133.00 1,065,596.94
Fay. variance due to turnover, vacancies. and under
filled positions
Fay. variance due to a reduction in Drug Testing
Supplies used of $6700 and Printing expenditures of
$10,100,
628,548.00 628,548.00 612,112.67 16,435.33
210,771.00
30,482.00
275,447.51
55,557.00
261,635.38 13,812.13
53,983,45 1,573.55
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
AMOUNT
FY 2008 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
niol.••••••n•
District Court Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Division 1 - Novi
Personnel Expenditures
Operating Expenaures
Internal Supporl Expenditures
Total Division 1 - Novi
Division 2 -Clarkston
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
Total Division 2 - Clarkston
1111912008
CO
Division 3 - Rochester Hills
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
DivEsion 4 - Troy
Personnel Expenditures $ 2,494,387.00 $ 2,483,783.25 $ 2,446,588.54 $ 37,194.71
$ 3,920.834.00 $ 3,928,766.49 $ 3,940,247.50 $ (11,481.01)
416,288.00 416,238.00 320,282 72 96,005.28
1,213,970.00 1,263,748.49 1,230,109,99 33,638.50
Operating Expenditures 520,590.00 721,590 00
Internal Support Expenditures 363,256.00 398,846 46
$ 3,378,233.00 $ 3,604,219.71 $
$ 5.551,092.00 $ 5,608,802.98 5 5,490,641121 $ 118,162.77 2.11%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
580,685.83 140,904 17
356,965,23 41,881.23
3,384,739.60 $
-0.29% - Unlav, variance due to budgeting error which did not
account for merit increases and promotions.
23.06% - Fay, variance is due to a 1% decrease in caseload
combined with District Court's Administration cost
savings policies of $84,000, preventing Travel and the
attendance of conferences of $12,500.
2.66% - Fey, variance due to reduced rates and usage of
Information Tech Operations.
- Fay. variance due to turnover, vacancies, and under
1.50% filled positions.
19.53% - Fay variance is due to a dupilcated budget amendment
of $123,000. $17,904 is rnostly due to a reduction in
cases that result in the need for drug testing.
- Fay, variance due to reduced rates and usage of
10.50% Information Tech Operations.
219,980.11 6.10%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,456,753.00
2,710,359 00
2,261,404.00
30,482.00
--------
$ 17,458,998.00
$ 12,342,024.57 $
2,911,359.00
2,446,826.84
402,603.00
$ 18,102,818.41 $
12,140,317.27
2,629,730.07
2,312,315.63
401,034.45
---------
17,483,397.42
$ 201,707.30 1.63%
281,628.93 9.67%
134,511.21
1,573.55
$ 819,420.99 3.42%
11/19/2008
Judici ei/Adminis tra tion
Personnel Expenditures
•
Operating Expenditures
Internal Support
Transfer Out
Estates/Mental Health
Personnet Expenditures
Operating Expenditures
Internal Support
$ 2,443,091.00 $ 2,456,060.00 $ 2,324,032.70 $ 132,027.30
33,772.78 (26,020.78) -335.67%
331,019.00 323,619.00 312,338.78 11,280.22
$ 2,774,110.00 $ 2,837,431.00 $ 2,720,144.26 •$ 117,286.74 837,431.00 $ 2,720,144.26
(69,492.73) -2.98%
5.38%
7,752.00
331,582.07 $ 2,40.1,074.80 $ 2,306,385.00 $ 2,331,582.07 $ 2,40.1,074.80 $
50,000.00 50,000.00
874,566.75 903,216.96 (28,650.21) -3.28%
596,150.98 555,847.32 40,303.86 6.76%
3.49%
0.00%
4.13%
854,457.00
565,278.00
$ 3,726,120.00 $ 3,802,299.80 $ 3,860,139.08 , $ (57,839.28) -1.52%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
PROBATE COURT
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2008 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Fay. variance due to vacancies, under filled
positions, and one position being mischarged to
the Estates and Mental Health Division of the
Probate Court. (See offset below)
Unfav. variance due to amounts posted incorrectly
in the Judical Administration Division. These
costs should have been pasted in the Operating
Expenditures of the Estates and Mental Health
Division.
Fay. variance due to a reduction in rates and
decrease in usage of Technology Operatic' is.
Unfav. variance due a position being mischarge to
the Estates and Mental Health Division instead of
Judical Administration Division. I,See of set above)
Unfav, variance due to increase in Deferie
Attorney Fees at $101,000. The increase in
Defense Attorney Fees is due to a increase in
Mentai Health Case load. This is offset by
Expendable Equipment of $18,000, Visiting
Judges of $7,200, Library Continuations of
$19,000, $11,000 in Medical Services Probate
Exam and $5,000 in Travel and Conference.
Fav. var iance, due to a reduction in rates and
decrease in usage of Technology Operations.
Department Toth$
Personnel Expenditures
Operating Expenditures
Internal Support
Transfer 00
$ 4,749,476.00
854,457.00
895,297.00
-
$ 6,530,230.00
$ 4,787,642.07
882,318.75
919,769.98
59,000.90
--
$ 6,639,730.80 .,=====37==32-..==.!
$ 4,725,107.50 $
936,969.74
868,166.10
50,000,00
$ 8,580,283.34 $
62,534.57
(54,670.99)
51,583.88
59,447.48
1.31%
-6.20%
5.61%
0.90%
11/19/2008
Operating Expenditures 840,894.00 832,456..54 660,679,33 171,777.21
Internal Support Expenditures
Transfers
1,872,475.00
4,071.00
'1,965,551.87
4,071.00
1,897,557.23 67,994.64
24,142.90 (20,071.90)
Litigation
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 9,769,570.00
51,324.00
2,451.00
61,079.00
$ 9,679,124.49
51,324.00
2.311.00
378,881.00
$ 9,595,083.75 $
38,017.24
4,629.87
1,081,900.61
524,646,82
84,040.74
13,306.76
(2,318.87)
(703,019.61)
$ 5,344,353.00 $ 5,462,946.53 $ 4,938,299.71 $ .
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 2,626,913.00 $ 2,660,867.12 $ 2,355,920.25 $ 304,946.87 11.46% Turnover and favorable overtime usage.
20.63% Fay. In Extradition Exp. $67,619 reflective of reduced
number of high profile extraditions; also Filing Fees
$18,674, Membership Dues $24,685, Microfilming &
Reproductions $16,212, Printing $58,024, Professional
Services $41,607, Training and Transcripts on Appeal
$7,162 and Travel and Conference $28,275 due largely to
position deletions associated with the budget task, and
reduced prosecution case activity. This is partially offset by
increased use and demand for Court Reporter Svcs.
($13,919), Court Transcripts ($15,891), Periodicals Books
& Pub. ($11,166), Witness Fees and Mileage ($13,896),
and Office Supplies $35,608).
3.46% Fay. largely in Info Tech Operations and telephones
reflective of overall reduction in prosecution activity.
0.00% elnfav. due to higher actual County grant match cost higher
than anticipated with the acceptance of tho VOCA grant.
9.60%
0.87%
25.93%
-100.34%
0.00%
Turnover and favorable overtime usage.
Fay due largely to reduced usage of personal mileage in
this division by prosecuting attorneys.
Unfav. telephones due to lowered budget allocation. -
Linfav. due to higher actual County grant match cost higher
than anticipated with the acceptance of the Co-operative
Reimbursement grant.
$ 9,884.424.00 $ 10,111,640.49 $ 10,719,631.47 $ (607,990.98) -6.01%
11/10/2008
Cid
2.93% Turnover and favorable overtime usage.
-87.49% Unfav personal mileage due 10 higher use of personal auto
by prosecuting attorneys of this division.
0.00%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2008 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
1.14%
60.54%
0.00%
$ 2,154,596.00 $ 2,130,090.22 $ 2,070,226.34 $ 59,863.88 2.81%
Warrants
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
Appellate
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,151,838.00 $ 2,127,332.22 $ 2,065,055.45 $
2,758.00 2,758.00 5,170.89
$ 1,577,237.00 $ 1,690,911.85 $ 1,671,601 $
7,291.00 7,291.00 2,876.82
62,276.77
(2,412.89)
19,309.92
4,414.18
Turnover and favorable overtime usage.
Fay personal mlleage by prosecuting attorneys of this
division.
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 1,684,528.00 $ 1,698,202.85
$ 16,225,558.00 $ 16,158 ,235 .68
202,267.00 893,820.54
1,874,926.00 1,967,862.87
65,150.00 382,952.00
$ 19,067,901.00 $19,402,880.09
$ 1,674,478.75 $ 23,724.10 1.40%
$15,687,661.38 470,574.30 2.91%
706,744.28 187,085.26 20.93%
1,902,187.10 65,675.77 3.34%
1,106,043.51 (723,091.51) -188.82%
$ 19,402,636.27 $ 243.82 0.00%
11/19/2008
$ 1,794,539.00 $ 1,833,476.66 $ 1,929,112.15
525,334.00 1,088,014.43 1,092,347.43
(95,635.29)
(4.333.00)
428,176.00 404.570.00 277,810.99 126,759.01
$ 2,748,049.00 $ 3,326,061.29 $ 3299,270.57 $
32,488,480.00 $ 33,559,167.45 $ 33,425,156.68
7,257,831.42 7,02 I.634.75
26,790.72
134.010.77
236,196.67 6,717,999.00
Favorable salaries and fringes due to vacancies (Southfield
Facility), partially offset by unfav overtime usage.
Unfav Custodial ($47265), Dry Goods and Clothing (23,845),
provisions ($8,975) and Professional Services ($8,831) related to
operation of satellite facilities.
Unfav Computer equipment rental ($4,412), Insurance fund
($6,178), Motor Pool, (68,134), Radio Communications (52.260).
1.38%
0.15%
-28.70%
-1.64%
0.00%
-0.41%
COUNTY OF OAKLAND
F Y 2008 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMENDED FY 2008
BUDGET ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-----
Sheriff's Office
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Administrative Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Corrective Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Corrective Services-.Satellites
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,627,996.00 $ 1,634,774 02 $ 1,710,510.54 $ (75,736.52)
65,916.00 65,916.00 55,404.17 10,511.83
284,779.00 285,278.00 243,886.26 21,391.74
62,747.87 (62,747.87)
------- ---
$ 1.978,693.00 $ 1,965,968.02 $ 2,072,548.84 $ (106,580.82)
7,928.848.00 8.153,276.50 7,821,510.93 331,765.57
47,506.00 72.046,79 (24,542.79)
--------- -----
$ 47,135,327.00 $ 49,017,781.17 $ 48,340,351.15 $ 677,430.22
$ 18,753,859.00 $ 16,490,893.00 $ 18,462,418,12 $ 28,274.88
369,634.00 311,534.70 400,940.661 (80,405.98)
1,469,942.51 (22,284.15)
$ 20,597,674.00 $ 20,249,886.06 $ 20,333,301.31 5 (63,415.25)
-4.63% Unfav overtime usage.
15.95% Fay largely due to contracted servcies of $12,000, and office
supplies of $15,834 partially offset by Materials and Supplies of
($9,942.)
8.06% Fay largely in Motor Pool, partially offset by Computer operations,
and telephones.
0.00% Grant match for FY 2008 Community Corrections grant program.
-5.42%
-5.22% Unfav overtime usage.
-0.40% Unfav largely in Professional Services ($101,065), Deputy Supplies
($39,998), Miso Capital Outlay ($31,439), partially offset by fav.
uniforms $169,136 per budget task reductions.
Fav. Micrographics $27,000, Print Shop $90,592, Mail Rm. and
Radio Communications $14,675.
Favorable salaries and fringes due to vacancies, partially offset by
unfelt overtime usage.
Fey. Contracted Services (food vendor Ara mark) $732,356, and
Outside Prisoner Housing $250,000; partially offset by unfav
hospitalization of prisioners (315,484), Medical Exams for new
prisoners is increasin0 based on requirement for population safety
($1/0,469). Also, Uncollectable Accounts Receivable (5226.374)
for diverted felon reimb billed to the state which was not paid.
4.07% Fay Motor Pool 581,717and Computer Operations $231,387.
-51.66% Community Corrections Grant Match.
1,474,1131.00 1,447,658.36
31.33%
0.00%
0.81%
0.40%
3.25%
11/19/2008
Patrol Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 33,542,714.00
294,250.00
6,524,062.00
$ 34,661,971.34
848,476.63
6,011,698.90
112,204.00
$ 35.132,436.75
815,813.18
6,375,925.82
112,204.00
$ (470,465,41)
32,663.45
(364,226.92)
$7,211,571
847,301.00
2,568,083.00
130,000.00
294,115.00
0.00%
$ 5.333,254.60 $ 5,123,034.02 $ 210,220.58 3.94%
270,641.00 261, I 28.26 9,512.74 3.51%
261, I 28.26 9,512.74
(4,35,341.46)
308,503.79
188,454.29
(60,654.58)
-0.42%
2.92%
1.00%
0.00%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMOUNT
AMENDED FY 2008 FAVORABLE
BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-1.36% Unfavorable salaries and fringes and overtime usage due to
overtime worked related to patrol contracts and court security.
3.85% Fa v largely due to reductions in usage of Deputy Supplies $64,071
partially offset by office supplies of ($38,725)
-6.06% Unfav due to Motor Pool ($342,671), and Sheriff Aviation ($57,114)
for engine overhaul.
0.00% Transfers to liAotorpool and other internal service funds for vehicles
and related computers, radios and cameras,
$ 40,361,026.00 $ 41,634,350.87 $ 42,436,379.75 $ (802,028.88) -1.93%
Investigative & Forensic Serv.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Trarisfers
$ 10,626,955.00
Emergency Prep., Training & Comm.
Personnel Expenditures $ 4,702,622.00 $
Operating Expenditures
Internal Support Expenditures
Transfers
$ 5,126,738.00
$ 7,593,301.09 $ (107,836.59)
673,190.32 74,209.68
2,330,008.15 2,244,471.85 85,536.30
324,070.00 297,433.92 26,636.08
10,886,942.65 $ 10,808,397.18 $ 78,545.47
4,820,771.00 $ 4,668,724.30 $ 152,046.70
241,842.60 193,181.46 48,661.14
$ 7,488,464.50
747,400.00
0.00%
0.72%
3.15%
20.12%
- t.44% Unfav overtime usage, and fringe benefits.
9.93% Fay Professional Services $57,727 and Lab Supplies $36,490
partially offset by Unfav Contracted Services ($27,125.)
3.67% Fay Radio Communications $17374C3. garbaliy offset by unfav
Motarpool ($66.755) and IT Operations ($46,923).
NET and ATPA Grant Match
Favorable salaries and fringes and overtime usage due to
vacancies.
Fav Employee Medical Exams $62,348, Officers Training $19,102,
Professional Services $14,030, partially offset by unfav. Expendable
Equipment (523$65j, and Office Supplies ($14,089).
Fav Equipment Rental $42,660, partially offset by Radio
Communications ($17,914) and IT Operations ($14,681).
Department Total
Personnel Expenditures 100,121,783.00
Operating Expenditures 8,950,434.00
Internal Support Expenditures 19,502,245.00
Transfer Out
3 128,574,462.00
3 102,486,318.17 $ 102,921,659.63 $
10,561,015.78 10,252,511.99
18,853,130.91 18,694,676.62
483,780.00 544,434.58
$ 132.414244336 $ 132,413,282.52 3 962.04 0.00%
11/19/2008
01
Administration
Personnel Expenditures
Operating Expenditures
$ 723,790.00 $ 723,795.00 $ 731,777.58 $ (7,981 .59)
53,350.00 40,350.00 21,296,73 19,053.27
Internal Support Expenditures 203,363.00 197,940.80 207,580.90 (9,640.10)
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-1.10% Unfav. Fringes due to unbudgeted rate increase.
47.22% Fay. Printing County Directory $23,000 as a result of _
this being charged to the Elections Vivision instead of
Clerk Administration Division, partially offset by Unfav.
Membership Dues ($1,170) to maintain professional
affiliations and Freight and Express ($1,053) due to
higher than anticipated use.
-4.87% Unfav. Motor Pool ($7,816), Mail Room ($5,673) and
Convenience Copier ($1,847) due to higher than
anticipated use, partially offset by Fay. Telephone
Communications $5,144 due to tower than anticipated
use.
Transfers 0.00%
$ 980,509.00 $ 962,086.80 $ 960,655.22 $ 1,431.56 0.15%
County Clerk (Vital Stets & Legal Rees)
Personnel Expenditures $ 3,500,938.00 $ 3,499,503.19 $ 3,376,177.84 $ 123,325.35
Operating Expenditures 297,408.00 305,908.00 250,385.78 55,522.22
3.52% Turnover
18.15% Fay. Professional Services $39,137 reflective of a
software program for vital Records that has not been
completed by an outside vendor and Court Transcripts
$25,476 due to lower than anticipated activity.
Internal Support Expenditures 624,254.00 1,222,452.51 1,171,379.03 51,073.48 4.18% Fay. Info Tech Imaging Operations $56,743 due to
lower than anticipated activity, partially offset by
Unfav. Print Shop ($2,927) and Info Tech Operations
($1,864) due to higher than anticpated activity.
Transfers 0.00%
$ 4,422,600.00 $ 5,027.863.70 $ 4,797,942.65 $ 229,921.05 4.57%
11/19/2008
En
Internal Support Expenditures
Transfers
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
••nnnnn••n••n•••••
Elections
Personnel Expenditures
Operating Expenditures
Register of Deeds
Personnel Expenditures
Operating Expenditures
$ 639,809.00 $ 649,852.00 $ 678,116.15 $ (28,264.15) -4.35% Untav. Fringes due to unbudgeted rate increase.
776,113.00 875,113.00 840,427.78 34,685.22 3.96% Fay. Professional Services $67,501 due to bids for
poll worker training DVD coming back lower than
expected, partially offset by Unfav. Printing County
Directory ($23,131) due to this being charged to the
Elections Division instead of the Clerk Administration
Divismn.
168,721.00 194,095.00 155,747.72 38,347.28 19.76% Fay. Telephone Communications $25,549, Info Tech
Operations $7,308 and Print shop $5,983 due to lower
than anticipated use.
0.00%
$ 1,584,643.00 $ 1,719,060.00 $ 1,674,291.65 $ 44,768.35 2.60%
$ 2,599,622.00 $ 2,532,976.33 $ 2,510,764.69 $ 22,211.64 0.88% Turnover
1,209,827.00 1,207,827.00 549,477.60 658,349.40 54.51% Fay. Professional Semcos $647,602 due to decrease
in number of mortgage and title documents processed
by outside vendor, reflective of slowdown in the
housing industry and Office Supplies $11,156 due to
effort to reduce usage and costs. Note reIated
revenue unfavorability.*
1,236,827.00 1,253,574.56 1,031,128.01 222,446.55 17.74% Fay. Micrographics and Reproduction $111,630, Info
Tech Operations $81,319 and Mail Room $29,786 due
to lower than anticipated use.
320,015.14 320,015.14 0.00% Transfers Out due to merger of the Micrographids
Fund with the Clerk's Office/Register of Deeds
General Fund with the FY 2009/2010 Adopted Budget,
effective 10101/2008.
$ 5,048,276.00 $ 5,314,393_03 $ 4,411,385.44 $ 903,00T59 16.99%
11/1912008
131,276.00
19,936.00 $
9,365.00
14,194.95 $
9,810.61
5,741.05
(445.61)
118,183.19 27,908.48
142,188.75 $ 33,203.92
115,032.30
767,164.50
330,135.69
7,311,031,22 $
1,671,398.50
2,684,018.85
320,015.14
11,986,463.71 $ 1,212,332.49
Jury Commission
Personnel Expenditures 19,936.00 $
Operating Expenditures 5,825.00
Internal Support Expenditures
$ ' 157,037.00 $
Department Total
Personnel Expenditures $ 7,484,101.00 $
Operating Expenditures 2,342,523.00
Internal Support Expenditures 2,364,441.00
Transfers
$ 12,191,065.00 $
28.80% Turnover
-4.76% Unfav. Metered Postage (52,525) due to increase in -
cost of postage, partially offset by Fay. Personal
Mileage $2,100 due to effort to reduce usage and
costs.
19.10% Fav. Print Shop $17,110 and Mail Room $11,037 due
to lower than anticipated use.
18.93%
1.55%
31.46%
10.95%
0.00%
9.19%
146,091.67
175,392.67 $
7,426,063.52 $
2,438,563.00
3,014,154.54
320,015.14
13,198,796.20 $
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE), PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
* Note revenue offset,
11119/2008
03 03
Administration
Personnel Expenditures
Operating Expenditures
$ 2,974,824.00 $ 2,954,774,00 $ 2,877,002.82 $
257,121.00 264,498.00 198,853.20
77,771.18
55,844.80
Division Total $ 3,930,131.00 $ 4,547,730.99 $ 4,377,101.24 $ .170,629.75 3,75%
Department Total $ 3,930,131.00 4,547,730.99 $ 4,377,101.24 $ 170,629.76 3.75%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
2.63% - Turnover and under filled positions
21.86% - Fav, variance due to delinquent fax rolls being printed by the
Print Shop rather than IT of $54,000. The variance is partially
oliset by a increase in credit card tees {$10,000) caused by ltie
increase in usage of the online tax payment 5 ystem.
Internal Support Expenditure: 698,156.00 1,338,458.99 1,301,245.22 37,213.77 2.78% - Fay. variance due lo a decrease in rates and usage of
Information Tech Operations.
11/19/2008
ADOPTED
BUDGET
AMENDED
BUDGET
518,148.00 442.148.00
274,967.77 277,096,00
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
FY MS FAVORABLE
ACTUAL (UNFAVORABLE}PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Persormel Expenditures
Operating Expenditures
Internal Support Expenchtures
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,338.480.00 $ 2,338,480.00 $ 2,244,826.18 $
412,571.67 105,576.33
258,120.33 16,847.44
$ 3,057,724.00 $ 3,131,595.77 $ 2,915,518,18 $ 216,077,59
$ 2,338.480.04 $ 2,338,480.00 $ 2,244,826.18 $
442,148.00 518,148.00 412,571.67
277,096.00 274,967.77 258,120.33
S 3,057,724.00 $ 3,1.31,595.77 $ 2,915,518.18 $ 216,077.59
4.00% - Fay. Fringes $101,068 offset by Way. Salaries ($7,415), Salary increase
prior to budget constraints and part-time position under tiVing full-time
budgeted position.
20.38% - Fay. Travel/Conference $27,086, Workshops & Meetings $22,095, Personal
Mileage $13,814 and Legislative Expense $7,349 due to Commissioners
making concerted effort to reduce expenditures in these areas. Additionally,
Fay. Professional Services $24,968 as a result of County Lobbyist
resignation.
6.13% - Pay. Into Tech Operations $14,369, Telephone Communications 51,873 and
Print Shop due to lower than anticipated use, partially offset by Unfav. Motor
Pool due to higher than anticipated use.
6.90%
4.00%
20.38%
6.13%
6.90%
93,653.82
93,653.82
105,576.33
16,847.44
11/19/2008
•$ 1.007,042.00 $ 1,022,125.93 $ 882,308.47 $ 139,817_46
699,622.00 686,073.00 675,524.73 10,548.27
866,438.00
5,000.00
863,299.21 841,723.59 21,575.62 lnternal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
LIBRARY BOARD
leo
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures
Operating Expenditures
13.68% Turnover
1.54% Fav library Continuations $21,509, offset by Unfav. Computer
Research Service ($29,889) due to more patrons using
information from the electronic databases than from the printed
materials. Also Fay. Professional Services $15,000 which will be
eliminated for tne FY 2009 Budget Task. In addition, rev. Travel
& Conference $1.665 and Periodicals, Books, Publ & Sub
$1,186 due to effort to reduce usage and cost.
2.50% Fav. Info Tech Operations 517,653. Telephone Communications
$1,379 and Equipment Rental $1,080 due to lower than
anti cipa ted use.
Pr' 2008 Budget Task reductions_ Library Board has decided not
to replace computer at this time.
$ 2,399,556.79 $ 171,941.35 6.69%
Department Total
Personnel Expenditures
Operating ExpenOttures
Internal Support Expenditures
Transfers
$ 2,578,102.00
$ 1,007,04100
699,622.00
866,438.00
5,000.00
$ 2,578,102.00
$ 2,571,498.14
$ 1,022,125.93
686,073.00
863,299.21
2,571.498.14
$ 882,308.47 $
675,524.73
841,723.59
$ 2,399,556.79 $
139,817.46
10,548.27
21,575.62
171,941.36 6.69%
13.68%
1.54%
2.50%
11/19/2008
•••nn••••nn•n•nn••n
Operating Expenditures 479,784.00 922,361.92 423,911.76 498,450.16 54.04%
COUNTY OF OAKLAND
FY 2006 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE] PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Water Resource Commissioner
Personnel Expenitures $ 3,870,905,00 3 3.724,77132 $ 3,515,698.62 $ 209,074.70 5.61% Fay - Salaries and Overtirme $1,056,537 offset by unfavorable Fringes ($647.462)
for non-direct labor adjustment factor. Non-direct labor factor rate is adjusted
annually to recover leave time and the variance is leveled out over multiple
periods.
Fav - Adjusted Prior Years Expense $3,812 the result of correcting a FY 2007 _
general expense accrual that was entered twice. Fay - Contracted Services
$36,551 the result of the Soil Erosion Unit spending less on corrective action
issues. Fav - Education Programs $5,642 the result of the Soil Erosion unit
spending less on education programs to inform the public on the usage of soil
erosjon products. Fay - Laboratory Fees $2,000 because Environmental Unit
was able to charge water samples directly to various kinds Fay - Legal Services
323.010 a result of Soil Erosion unit spending less on legal issues to enforce the
laws of the soil erosion program. Fay- Professional Service Consultants $9,000
the result of the Environmental Unit spending less on Phase II Services. Fav -
Professional Services $261,475 budget for Master Plan will be carried forward
into FY 2009. Fay - Publishing Legal Notices 36,000 because the process for
dissolving Chapter 4 Drains has riot taken place resulting in loss pubilc notice .
ads,
Unfav - Recording Fees (53,571) the result of recording liens at the Register of
Deeds office or properties that have not paid for their soil erosion permit. Fay -
Stream Gage Program $25,800 the result of the installation of 8 add itional stream
gages has not occurred. Fay - Training $5,000 based on less spending for ISO
and hazardous material training, Fay - Travel and Conference $9,162 based on
required needs to maintain knowledge of drain and water issues. Fav -
Expendable Equipment Expense $3,777 because forecasted budget exceeded
actual spending needs on these items. Fay - Laundry and Cleaning $4,717,
Workshops and Meeting $2,1334, Employee Footwear $2,865, Office Supplies
$5,271, Paper Printing 510,17s, Training Education Supplies $3,808 and
Uniforms $4,318 the result of anticipated budget forecast riot trending with actual
spending by departments. Fay - Budget Transition $74,337 the department met
and exceeded their budget task.
11/19/2008
EXPLANATION OF SIGNIFICANT VARIANCES
Mff n.1n••••
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT
.f.n,M..-Mn,...'/•n••••••n•...~.0
Internal Support Expenditures 1,184,438.00 1,655,805.39 1,740,695.65 (84.890.26) -5,13% Unfav - Drain Equipment ($99,493) the result of capturing the assignment of
employee's equipment; some charges recovered In Reimbursement General is
equipment related to an allocation pool and includes charge for Chapter 4 f 13
chain portion of drain storage building loan. Unfav - Convenience Copier
($33,785) the resuft of replacing a black and white copier with a color copier. Fav
- Information Technology Development $22,192 a result of an incorrect Budget
Amendment adjusting The General Fund budget instead of the Water and Sewer
Trust Fund budget for these charges. Unfav - Insurance Fund (52,215) and Print
Shop ($2,052) are the result of budget allocations being under estimated. Fay -
Inton-nation Technology Operations $22,566 and Telephone Communications
$5,199 a result of the budget allocation being over estimated.
Transfers 67,840.00 67,840.00 61,324.33 6,515.67 9.60% Fay - Operating Transfers Out $6,515 is offset in the Drain Equipment line item
for the Chapter 4 & 18 dram payment of principal and interest on the drain
storage building
$ 5,602,967.00 5 6,370,780.63 $ 5,741,630.36 $ 629,150.27 9.86% Total
Department Total 5,602,961.00 $ 6,370.780.63 5 5,741,630.36 $ 629,150.27 9,86%
11/1912008
4:a
Administration
Controllable Personnel
Controllable Operating
$ 2010,451.00 $ 2,178.048.97 $ 2,163.649.36 $
223,373.00 226.269.00 1E5390.23
Internal Support Expenditures 569,531.00 565,894.92 574,002 56
Auditing
Controllable Personnel
Controllable Operating
5 1,261.387.00 5 1,231,522.19 5 1,149.251.93 $
27,130.60 37,340.00 34,777.56
Internal Support Expenditures 180,290.00 182,379.71 131,405.10
Corporation Cokinsel
Controllable Personnel
Controllable Operating
Internal Support Expenditures
162,098.85 2.58%
164,504.65 24705%
90,280.61 6.28%
418,884.12 4.95% 11/17/2008
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FY 2008 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
•••••••n.- N...•nnn
14,399.61 0.66% - Turnover
40,878.77 18.07% - Favorable Office Supplies, Advertising. Mileage, Workshops and Meetings
end Travel and Conference due to in-house teleconferences minimizing the
need for travel thus reducing costs.
(8,107.64) -143% - (Unfav) Print Shop for special edition of the Telegraph (Oakfit), State of the
County epeeeh. 'Retee elewstetter, peekei folders.
$ 2,970,212.49 5 2,923.042.15 $ 47,170.74 1,59% $ 2,903,355.00
Emergency Response & Preparedness
Controllable Personnel $ 761,026.00
Controllable Opereling 322,170.00
Internal Support Expenditures
Transfers Out
746,582.19 $ 15,377.80
258,217.69 105,913 91
458,003.98 434,031.42 23,e72.56
2.02% - Favorable due to mimimel severe weather during non-working hours.
29.09% - Favorable Advertising $218, Employee Medical Exams $563. Civil Service
Fees $1,140, and minimal repairs of Hazmat vehicles $59,075. Favorability
exists for cable for backup communications in the amount n1 529,413 offeel by
(Way) Electrical Service ($8,278) due to rate Increases. (Untav) ,291)
for the purchase of Ham Operator Equipment for Special Events. Also,
Favorable Office Supplies, Travel & Conference and Workshops and
Meetings $13,320 due to effort to reduce costs. Favorable Tornado Sirens
$11,649 due to limited local funding forte purchase of sirens.
5.23% - Favorable Telephone and LT. Operations 450,507.013
$ 701.959 99 $
364,131.60
$ 1,539.703.00 $ 1,584.095.57 S 1,438,831,30 $ 145.264.27
62,270.26 6.68% - Turnover
2,562.44 6.66% - Favorable due to the elimination of cash handling classes offset by revenue in
class fees.
50,974.01 27.95% - Favorable LT. Operations
$ 1,468,807.00 $ 1,451,241.90 $ 1,315,434.59 3 '135,1307.31
9.17%
9.35%
$ 2,102,093.00 $ 2,110,717.44 S 2,060,666.25 $
56,393.00 56,393.00 41,243.47
236,139.00 230,204.12 206,763.04
$ 2,394,625.00 5 2,397,314.56 $ 2,308,672.76 $
50,051.19 2.37% - Turnover
15,149.53 26.86% •- Favorable due to negotiation of Lynn-Nexus Contract (Computer Legal
Research for Attorneys) and Favorable Pilot Program for e-filing. Note: will
incur additional expenses in FY2009 based on additional judges ueing e-fiting.
23,441.08 10.18% - Favorable IT.. Operations
86,64140 3.70%
Department Total
Controllable Personnel $ 6,240,957.00 $ 6,232.248.59 5 6,120,149 73 $
Controllable Operating 629,066.00 613.1,133.60 519,626.95
Internal Support Expenditures 1,436,457.00 1,436,482.73 1,346.202.12
Transfers Out 0 0
$ 8,305,490.00 $ 8.402,864.92 $ 7,985,980.80 $
sa
$ (11,134.19) -2.98% Fringe Benefit expenses greater than budgeted for medical costs,
302,958.34 97.71% 2301.457 Due to excess savings towards Budget Task and lay. in
Office Supplies 2963.
408,876.14 $ 290,739-86 41.56%
17.46829 (1.084.29) -6.52%
Administration
Personnel Expenditures
Operating Expenditures
$ 373,187.00
8,588.00
$ 373,187.00
310,045.00
$ 384,321,19
7,086.66
Internal Support Expenditures 16,951.00
.—
2 398,726.00
16,384.00
699,616.00
Purchasing
Personnel Expenditures
Operating Expenditures
$ 1,135,154.00 $ 1,123,765.96 $ 953,735.91
46,323.00 46,454 50 25,193,43
5170,030.05
21,261.07
Internal Support Expenditures
Transfers
Equalization
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Fiscal Services
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
$ 1,362,897.00 $ 1,349,495.87 $ 1,153,160.87 $ 196,335.00
$ 7,969.678.00 5 7,633,919.53 $ 7,364,853.14 $ 269.066.39
232,660.00 182,660.00 115,749.18 65,910.82
1,324,216.00 1,820,874.34 1,529,753.59 291,120.75
51,384.00
29.527.938.00 59,688,837.87 $ 9,062,739.91 5626,097.96
$ 5,706,766.00 $ 8,148,025.31 $ 7,826,739.64 $ 321,285.67
138,240.00 235,538.51 199,981.48 35,557.03
1.384.00 51,384.00
179,275.41 174,231.53 181,420.00
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
ADOPTED
BUDGET
AMENDED FY 2008
BUDGET ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
15.13% Fay. Turnover
45.77% Fay Travel/Conference $8,000, Prof Services $7,000 and Workshops
& Meetings $7,000, Advertising $9,530 due to efforts to reduce usage
and costs. Partial)/ offset by unfav. Contracted Services.
5,043.88 2.81%
14.55%
3.52%
36.08%
15.99%
Fay. Salaries 2225,122 and Fringes 543.944 due to turnover and
savings achieved from employees who participated in the Retirement
Incentive Program.
Fait. Mileage 343,349 due to improved scheduling and GPS tools.
Travel $6,524, Office Supplies $13,600 and Expend Equip. 22,900 all
due to budget constraints.
Fay. Info Tech Operations $227,901 and Print Shop $43,766 due to
efforts to reduce usage and costs.
0.00%
6.46%
3.94% Fav. due to deletion of positions, streamlining operations and
reorganizing the Division. Reimbursement has been reassigned to
Fiscal Services effective June 21, 2006 per MR #08097.
15.10% Fav. Professional Services $44,671, net Training and Travel related
expenses, 510,000 and Expendable Equipment. $7 MO due to efforts
to reduce costs. Offset by Unfav.Charge Card Fee ($3,259),
Contracted Services ($6,917) and Refund Prior Years Revenue
($17,748).
Fay. Info Tech Operations 2368,721 resulting from Reimbursement
projects not undertaken due to reorganizatiOn.
1,690,422.00 2,956,351.34 2,572,265.32 386,086.02 13.05%
$ 7,535,428.00 $ 11,341.915.15 $ 10.596,986.44 $ 742,928.72 6.55%
11/20/200B
CII
Division reorganized into Fiscal Services in July per MR#08097, - $ 0.00%
0.00%
0.00%
0.00%
4.34%
64.95%
13.69%
0.00%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORABLE
{UNFAVORABLE' PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Reimbursement
Personnel Expenditures $ 2,426,601.00 $
Operating Expenditures 91,700.00
Internal Support Expenditures 583,937.00
Transfers
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 3,102.238.00 $ $ - $
$ 17,611,386.00 $ 17,278,897.80 $ 16,629,649.88 $ 749247,92
517,511.00 774,698.01 349,010.75 425,687.26
3,796.946.00 4.974,885.09 4,293,718.73 681,166.36
1,384.00 51,384.00 51,384.00
$ 2},927,227.00 $ 23,079,864 80 $ 21,223.763.36 $ 1,856,101.54 8.04%
11,20/2008
CFI
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
2,600.00
13.915.00
$ 2,763,962.00 $ 2,851,787.27 5 2,698,949.49 $ 152,837.78 5.36%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
—--—
Administrative
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Unfav, due to rate increase for fringe benefits which was not
budgeted for.
Fay, due to less travel and conference.
$ 202,349.00 $
2,600,00
13,709,02
$ 218.864.00 $ 218,658.02 $
209,992.16 $ (7,643.16) -3.78%
646.00 1,954.00 75,15%
14,035.75 (326.73) -2,38%
224,673.91 $ (6,015.89) -2.75%
202,349.00 $
Support Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 1,263,419.00 $
56,818.00
1,224.881.00
1,247,334.33 $ 1.190,863.72 $
56,859.60 37420.25
1.328.935.32 1,245,801.51
56,480 61 4.53%
19,239.35 33.84%
83,133.71 6.26%
• - 0.00%
Fav. due to 2 FTE positions in Malt Center being tilled with PINE
and the elimination of 1 position in Materials Management.
Fav. equipment replacement and maintenance contract for
Record Retention,
Fay. !rife Tech Development.
$ 2.545,118.00 $ 2,533,129.25 $ 2,474,275.56 $ 156,853.67 6.03%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
5 1,465,768.00 S 1,449,683.33 $ 1,400,845.88 $
59,418.00 59,459.60 38,266.25
1,238,796.00 1,342,644.34 1,259.837.36
• 48,837.45
21,193.35
82,806.98
3.37%
25.64%
6.17%
0.00%
11/18/2008
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 392,439.04 $ 385,217.00 $
4,500.00 61.282.00
43,100.00 42,362.00
362,347.47 $
2.384.61
36,690.64
Facilities Engineering
Personnel Expenditures
Opereting Expenditures
Internal Support Expenditures
1,034,417.00 $ 991,988.00 $
116,600.00 116,600.00
83,787.00 90,320.36
977,490.80 $
92,804.10
74,319.03
37,366.73
82,693.09
11,672.69
2.71%
46.49%
9.51%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
FACILITIES MANAGEMENT
ADOPTED AMENDED
BUDGET • BUDGET
FY 2008
ACTUAL
• AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 440.039.00 $ 488,861.00 $
22,869.53 5.94% - Turnover due to vacant Director - Facilities Management position in September.
58,897.19 96.11% - Fate. Budget Transition based on excess of budget task met by Facilities Management
Department, including the Facilities Maintenance $ Opera bons Fund.
5,671.36 13.39% - Fay, Information Technology Operations based on required usage.
14,497.20 1.46% - Turnover and fay. Overtime $3,000 due to reduced project activity.
23,795.90 20.41% - Fey. Professional Services 915.304. Expendable Equipment 82,000, Testing Materials
$1,310 and Equipment Maintenance $1,262 due to reduced project activity,
6,001.33 7.47% - Fay. Motor Pool $2,334, IT Operations $1,921 and Tetephone Cornntunications 91,423
due to reduced project activity.
401,422.92 $ 87,438.08 17.89%
Department Total
Personnel Expend'tares
Operating Expenditures
Internal Support Expenditures
$ 1,234,804.00 $ 1,168,908.36 $
$ 1,426,856.00 $ 1,377,205.00 $
121,100.00 177,852.00
126,887.00 122,682.36
1,144,613.93 $
1,339,838.27 $
95,188.91
111,009.67
44,294.43 3.73%
5 1,674.843.00 $ 1,677.769.36 $ 1,546,036.85 8 131,732.51 7.85%
11/17/nos
03
Administration
Personnel Expenditures
Operating Expenditures
$ 662,778.00 $ 668,424.79 $ 599,857.09 $ 68,567.70
560,853.92 $ (25,700.92) 301,394.00 535153.00
Internal Support Expenditures 35,401 00 73,293.63 69,101.27 $
Workforce Management
Personnel Expenditures
Operating Expenditures
$ i,573,022.00 $ 1,731,794.18
194,947.00 406,500.00
$1,716,559.77 $ 15,23441
289,894.75 $ 116,60526
COUNTY OF OAKLAND
Fy 2008 YEAR END REPORT
EXPEND/TURES
HUMAN RESOURCES
Fy 2008
ACTUAL
ADOPTED AMENDED
BUDGET BUDGET
'AMOUNT
FAVORABLE
(UNFAVORABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
10.26% Savings the result of Deputy Director position budgeted as fuil-tinne eligible,
but filled as part-time non-eligible.
-4.80% Unfavorabeity primarily in Legal Services ($26,921), Court Reporter
Services ($9,115), and Professional Services ($58,373) fue ot arbitrations
with Sheriff Deputy union. Unfavorability is offset by favorable variance in
Employee Medical Exams ADA $2,000 as there were no current employees
who had ADA issues requiring a medical exam, Fees-Per Diem $9,500 due
to fewer meetings, Membershp Dues $1,631 due to reduction arid
consolidation of memberships, Travel & Conference $6,162 and
Workshops arid Meetings $754 due to reduction in number conferences
attended workshops held this year, and $48,759 in Budget Transition due to
departmental reorganization per MR tto8101.
4,192.36 5.72% Primarily reflects favorebility in mailroom eepense $4,861, due to
reorganization and Improved efficiencies, offset by unfavorable eaqoenses for
Print Shop ($403) due to FY 2008 Exhibits (in color) for 312 Arbitration and
Telephone Communications ($242) due to addition of phone lines for
transferred employee and "not line" and additional cell phones in Labor
Relations for Deputy Director and Supervisor to handle increased activity
with 312 Arbitration.
$1,000,57300 $ 1,276,671.42 $1,229,812.28 $ 47,059.14 3.69%
0.86% Turnover.
28,69% Due to hiring freeze, expenses are favorable for Employees Medical Exams
$10,758, Examination Materials $15.628, arid Recruitment Expense
$61,428. Also, favorable Equipment ivlantenence $948, Computer
• Supplies $2,170 and Expendable Equipment Expense $2,615 as the need
for additional computer supplies end equipment was less than anticipated.
Intern Program is favorable $8,516 due to positions that were kept vacant
longer before being refilled or filled with experiential (unpaid) Interns.
Professional Services Is favorable $13,000 due to postponement in seeking
outside consultants to assist with PeopfeSoft upgrades and implementation
and validating exams For recruitment.
11/17/2008
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
HUMAN RESOURCES
ADOPTED AMENDED
BUDGET BUDGET
Internal Support Expenditures 548,120.00 715,802.94
AMOUNT
FY ma FAVORABLE'
ACTUAL (UNFAVORABLE)PERCENT
666,506.62 $ 49,296.32 6.89%
Benefits Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures 175,087.00 161,518.00 165,455.63 $ (3,937.63)
$3,078,671.94 $ 124,673.05 3.89%
879,629.45 109,633.05 11.08%
901,063.52 49,551,05 5,21%
54,659,364.91 5 283,857.15 5.52%
a =a
EXPLANATION OF SIGNIFICANT VARIANCES
Few, primarily due to lower expense than anticipated for Info Tech
Operations $33,049, Print Shop $15,626, and Convenience Copier $5,124,
offset by unfavorable Telephone Communications expense ($4,529) as
expenses have been consistently higher than allocation for this division.
$ 2,316,089.00 $ 2,854,097.12 $ 2,672,961 .14 $ 181,135.98 6.35%
5 1,019,436.00 $ 803,125.02
225,954.00 47,609.50
$ 762,255.08 5 40,870.54 5.09%
39.34% Reflects fevorability in Membership Dues $500. Periodicals, Bcok,s,
Subscriptions $3,309, Personal Mileage $673, Travel and Conference
67,638 and Office Supplies $4,148 due to reorganization. As projected,
there Is also favorability In Expendable Equipment Expense $2,000 and
Software Support Maintenance 5381 as there were no purchases of new •
equopment or software.
Turnover.
28,880 78 $ 18,728.72
-2.44% Reflects continued unfavorability for Telephone Communication expenses
($3,948), which have consistently been higher than allocation for this
division.
5.50% 5 1,420,477.00 $ 1,012,253.52 $ 956,591.49 $ 55,662.03
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
5 3,255,236.00 $ 3,203,344.99
722,295.00 989,262.50
759,608.00 950,614.57
$4,737,139.00 $ 5,143,222.06
11117/2008
11,172.00 10,598.00
Health
Personnel Expenditures
Operating Expenditures
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
$ 208,038.00 5 206,038.00 $ 181,671.50 $ 26,366.50
11,536,165.00 11,464,849.00 10,099,075.02 1,365,773.98
12.67% - Turnover
11.91% Favorable costs for Private Institutions (Michigan Department
of Human Services) for costs incurred for the care of
neglected and abused wards of the court. Costs are based on
caseload, difficulty of care, and treatment of services
- (counseling, drug screening etc.) ordered by the Court.
Internal Support Expenditures
Transfers Out
13,984.25 (3,386.25) -31.95% - (Unfav.) Insurance Fund due to under appropriated budget.
$ 11,755,375.00 $ 11,683,485.00 $ 10,294,730.77 $ 1,388,754.23 11.89%
Internal Support Expenditures
$ 26,449,794.00 $ 26,410,559.28 $ 24,544,676.95 $ 1,865,882.33
4,871,749.00 5,634,071.81 4,586,462.50 1,047,609.31
3,447,926.00 4,543,426.61 4,443,527.13 99,899.48
7.06% - Turnover
18,59% - Favorable Interpreter Fees $260,497, due to use of nextel
phones to call phone interpreter services versus using an on-
site interpreter. (Unfav) Advertising ($3,132), which previously
was funded by grant monies. Favorable Satellite Centers
$1,022,087, which by law 1/2 of convention facility money
(hotel and liquor monies) is utilized for substance abuse
programs which will be carried forward he FY2009. Offset by
(linfav) Cash Shortage ($195), Professional Services
($87.545), due to volumn increase in dental. Personal
Mileage shows a favorability of $62,277, based on increased
usage of pool vehicles. (Unfav) Medical Supplies ($114,866),
and Vaccines ($151,291), due to price increases and
restocking of supplies, also note, as economy continues to
deline services to the public increase.
(Untav) Employee Taxable Meals (21) and Uncoltectable
Accounts Receivable (25), Favorable Lab Supplies $33,956,
Expendable Equipment $22,977, Postage-Standard Mailing
$3,319, Communications 5221, Photographic Supplies $400,
including Film and Processing $217 due to effort to minimize
costs. Finally encumbrances totaling ($1,245).
2.20% - Favorable IT Operations
Transfers Out 150,908.00
123
149,114.85 1,793.15 . - Per Jail Alliance With Support (JAWS) Program Res. #07286
and Cube Truck.
11/19/2008
ADOPTED
. BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 34,769,469.00 $36,738,965.70 $ 33,723,781.43 $ 3,015,184.27 8.21%
Children's Village
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 12,719,801.00 $ 13,288,587.84 $ 13,122,441.22 $ 166,146.62
$ 3.566.059.00 3,623,174.37 3,707,237.36 (84,062.09)
2,379,267.00 2,407,263.90 2,397,335 37 9,928 53
249.74 (249.74)
1.25% - Turnover
-2.32% - (Unfav) due to price increases for Custodial Supplies
($52,026), Medical Services-Physicians ($17,653), Provisions
($157,171), for bulk food and milk. Previously Children's
Village received surplus food from Gleaners on a monthly
basis but the Food Bank moved to Wayne County. In
FY2008 the Village received surplus 3 times. Also included
were surcharges for gas and inflation on the puroi lase of
Favorable Toilet Articles 641,143, Expendable Equip. 57,159,
Vocational Training $1,161, Testing Sys. $263, Uniforms
$9,947, Drugs $4,568. Dry Goods and Clothing $41,222,
Bedding and Linen $13,671, Equip. Maint. $8,958, Laundry
and Cleaning $20,225 due to effort 10 minimize costs. Also
Fav. Employee Medical Exams $10,400, Hospilalizaton
4,000, Ambulance 32,403, and Membership Dues $680, also
($23,012) for encumbrances.
0.41% - Favorable Convenience Copier $1,091, IT CLEIV1IS $3,363, IT
Operations $26,629, Print Shop $6,519 and Telephone
$7,323 offset by (Unfav) Insurance Fund ($487), Mailroom
($888), Motor Pool ($1,384) and Radio Communication
($32,238) based on usage and allocations.
- Juvenile Accountability Block Grant (JABG) Res. #07106 for
security equipment.
$ 18,685,127.00 $ 19,319,026.11 $ 19,227,263.69 $ 21,762.42 0.47%
11/19/2008
$ 39,377,633.00
19,993,973.00
5,838,365.00
$ 39,907,185.12
20,722,095.18
6,961,288.51
150,908 00
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
AMOUNT
FAVORAB LE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Controllable Personnel
Controllable Operating
Non-Contnaitable Operating
Transfers Out
$ 37,848,789.67 $
18,392,774.88
6,854,846.75
149,364.59
$ 65,209,971.00 $ 67,741,476.81 $ 63,245,775.89 $
2,068,395.45
2,329,320.30
106,441 76
1,543.41
4,495,700.92
5.16%
11.24%
1.53%
100.00%
6.64%
UP 03
17/19/2008
ADOPTED
BUDGET
AN.
Public Services • Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Veterans Services
Personnel Expenditures
Operating Expenditures
Operating Expenditures
Internal Support E.xpendilureS
Transfers
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
AMENDED FY 2008 FAVORABLE
BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 165,899.00 $ 185,899.00 $ 192,647.20 $ (6,748.20) -3.63% - Unfav. Fringe Benefits due to cost for medical greater than
budgeted.
4,800.00 4,800.00 627.40 4,172.60 86.93% - Fav. Special Event Program $2,172, Travel & Conference
$1,460 and Membership Dues $338 due to effort Co reduce
usage and coals.
8,812.00 6,33800 6,33521 2.79 0.04% - Fay. Bldg Space Cost Allocation due to lower than anticipated
cost.
$ 197,511.00 $ 197,037.00 5 199,609 81 5 (2,572.81) -131%
$ 1,574,112.00 $ 1,661,820.21 1,623,401.17 $ 38,419.04
221,572.00 216,572.00 206,188.54 10.38346
Internal Support F_xponditures 251,991.00 252,231.25 250,560.28 1,670.97
Transfers
2.31% - Turnover
4.79% - Fey. Soldiers' Burial $10,072 due to lower than anticipated
veteran burials and Travel & Conference $999 due to effort to
reduce usage and costs.
0.00% - Fav. Into Tech Operations 53.532 and Print Shop $2,210 due to
tower than anticipated use, partially offset by Unfav. Motor Pool
($3,963) due to higher than anticipated use.
0.00%
Community Corrections
Personnel Expenditures
$ 2,147,675.00 5 2,133,523.46 $ 2,080,149.99 $ 60,473.47 2.37%
$ 3485,133.00 $ 3,469,131,11 $ 3,637,410.69 $ (168,279.78) -4.85% - (inlay. Salaries and fringes ($90,000) as a result of 2 FTE
positions that are funded half by the Comprehensive Grant and
half by the General Fund, but not included in the General Fund
budget: multi-filling six (6) PTNFJFTNE positions (561,138) in
the INWAIVI program, Overtime ($11,073). Holiday Overtime
($3,069) and the fringes associated with them, which is due to
art Increase In weekend and holiday drug testing.
842,622.00 972,643.69 869,480.73 103,162.96
545,912.00 707,017.62 659,067.75 47,949.87
301,624.00 349,005.09 (47,381.09)
10.61% - Fav. Contracted Services $39,208 bnd Professional ServiCes
575.000 due to effort to reduce usage and costs, partially offset
by Untav. Drug Testing ($5,396) for offender treatment due to
an increase Inc participants.
6.78% - Fav. Info Tech Operations $42,771 and Telephone
Communications $6,224 duo to lower than anticipated use.
0.00% - Unfav. Transfers due to an increase in activity for the
Community Corrections Comprehensive Grant (Fund 27370).
$ 4,873,667.00 $ 5.450,416.42 $ 5,514,964.46 $ (64,548.04) -1.18%
in ' See related revenue offset.
4:11
1111812008
Medical Examiner
Personnel Expenditures
Operating Expenditures
$ 3,639,055.00 $ 3,582,90i 07 $ 3,506,09.4.01 $
633,077.00 669,679.00 599,712.18
Operating Expenditures 154 919.00 179,266.02 189,243.47
$ 5,076,571 00 S 5,074 247 41 $ 4,933,598.87 $ 140,648.54 2.77%
5 '1,848,417.85 $ (29.417.15) -1.62% - Unfav. Salaries ($26,329) due to multi-tiling 3 PINS positions
and Overtime ($3,0138) due to additional staffing for the Shelter
on Saturday and special adoption events on the weekends.
Internal Support Expenditures
Transfers
Animal Control
Personnel Expenditures $ 1,833,688.00 $ 1,819006.10
13,868.66 1.65% - Fey. Info Tech Operations $15.611, Micrographics &
Reproductions $1,200, Telephone Communications $6.650 due
to lower than anticipated use; partially offset by Unfav. Motor
Pool ($11,290) due to higher than anticipated use.
804,439.00 841,661.34 827,792.68
• See related revenue offset. 1108,2006
COUNTY OF OAKLAND
ry 2008 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
ADOPTED
BUDGET
AMOUNT
AMENDED FY 2008 FAVORABLE
BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
MSU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
$ 811,103.00 $ 834,304.40 $ 826,419.79 $
87,853.00 82,653.00 72,791.46
Internal Support Expenditures 353,472.00 354,701.26 309,225.68
7,884.61 0.95% - Turnover
9,861.54 11.93% - Farr. Professional Services $3,400 due to the use of MSU
Extension educators from other counties that don't charge fees
for the teaching Master Gardener classes. Also Fay. Car
Allowance $3,760 end Travel & Conference $1,995 due to
effort to reduce usage and costs.
45,475.60 12.62% - Fay. Info Tech Operations $28,575, Mail Room $8,207 and
Telephone Communications $6,460 due to lower than
anticipated use.
5 1,252,428.00 $ 1,271,658.68 $ 1,208,436.93 $ 63,221.75 497%
56,813.08 1.59% - Turnover
89,960.82 10.45% - Fay. Transportation Services $35,996 due to fewer bodies
transported. Also Pay. Professional Services 324,860, Medical
Supplies $25,855 and Fere & Processing $14,829 which
correlates with a decrease in the caseload; partially offset by
LInfav. Laboratory Fees ($33,961) due to an increase in lab
testing and costs.
19,977.45) -5.57% - Linfav. Animal Supplies ($7,304) and Medical Supplies ($6,194)
due loan Increase in supplies. (nod and titter for impounded
dogs and cats at the Shelter: partially offset by Fay. Employees
Rabies Vaccines $3,000 due to requirements for rabies shots
and titers not due until FY 2009.
883,347.56 (44,669.15) Infernal Support Expenditures
Transfers
569,621.00 838,678.41 -5.33% - Unfiev, Radio Communications ($17,077), Motor Pool
(614,266), Telephone Communications ($6,052) and Into Tech
Operations ($3,957) due lo higher than anticipated use.
$ 2,558,228.00 $ 2,836,945,13 5 2,921,008.88 $ (84,063.75) -2.96%
Circuit Court. Probation
Personnel Expenditures
Operating Expenditures
Inlemal Support Ex.oenditures
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2008 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ - $ - $ - 5 - 0.00%
44,838.00 41,350.00 39,451.47 1,898.53 4.59%
784,312.00 775,694.40 743,976.07 31,716.33 4.09%
$ 829,150.00 $ 817,044.40 $ 783,429.54 $ 33,814.86 4,11%
Fey. Computer Suppliea $1,518 and Interpreter Fees 5273 due
to effort to reduce usage and costs.
Fay. Print Shop $14.362. Telephone Communications $9,758,
Into Tech Operations $6,176 and Mail Room $1,399 due to
lower than anticipated use.
Department Total
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
Transfers
$11,626,990.00 $ 11,533,062.49 11,634,390.91 $ {101,328.42) -0.88%
1.989,681.00 2 166,963 71 1,977,495.25 189,468.46 8.74%
3,316,559.00 3,776,322.30 3,680,307_23 96,015.07 2.54%
301,624.00 349,005.09 (47,381.09)
$16,935.230.00 $17,777,912.50 $ 17,641,198.48 S 136,774.02 0.77% == sea ===.
CM see related revenue offset.
CO
11/18/2008
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
mi......,n•n•••n••nn•••••••n•••••n na.....•nn••nnn•n
$ 1,378,055.00 $ 1,373.841.00 $ 1,365,396,62 $ 8,444,38
458,234.00 797,92625 542,415.18 255,611.07
133,209.00 141,427 14 135,395.57 3,031.57
$ 1,969,498.00 $ 2,313,194,39 $ 2,046,207.37 $ 266,987.02
••••n•nn••..w....../
0.61% - Turnover
32.02% - Fav. Operating $162,014, primarily Professional Services, as well
as Advertising, Printing, Travel & Conference, Legal Services,
and Workshops & Meetings for update of the Solid Waste
Management Plan, delayed pending reformatting of plan
guidelines by the State. Fay. Professional Services ]ri the
Marketing & Communications Unit $165,573 will be carried-
forward to FY 2009 for projects not yet completed, including the
Emerging Sectors Program's Oakland Medical Initiative, Oakland
Michigan 2009 Magazine, Department electronic newsletter.
Oakland Edge Hockey Tournament, Crain's Detroit Business
advertising, and Hour Media Guest Guide.
Fay. is partially offset by unfav. NO HAZ Program
Professional Services costs ($80,066), which are largely offset by
fay. program revenue. Expenditure and revenue variances for
NOtIAZ are both due to expanded program activity. AM costs
incurred for lie NO HAZ Program are fully reimbursed to the
County by participating communities.
2.14% Fay. Information Technology Operations based on required
usage.
11.64%
Planning and Economic Development Services
Personnel Expenditures $ 3,687,891.00 $ 3,727,651.72 $ 3,558,026.54 $ 159,625.18 4.25% - Turnover
Operating Expenditures 727,775.00 1,162,273.65 758.15147 404,122.18 34.77% - Fay. Business Recruitment $209,565 is due to carry-forward of
$190,000 ic FY 2009 for planned trade missions for the
Emerging Sectors Program (ESP) and fewer senior level trade
missions conducted than planned in FY 2008; fay. Professional
Services $163,440 is due to carry-forward of $148,000 for
• projects not yet completed, including the ESP Health Care & Life
Science Initiative, Ecotourism Program, database support for the
ESP Economjc Developmenl Program, and Oak Streel
Neighborhood Revitalization Program and delay of other projects
including the local wage and salary survey arid Main Street
website upgrades ; and fay. Printing costs $39,870 due to greater
use of the county's Print Shop and inclusion of costs in
• Professional Services. Favorability is partially offset by unfav.
Personal Mileage ($7,943) for travel for local developnent
activities.
En 11/1712008
Internal Support Expenditures
- County Grant Match for HOME Investment Partnership Grant.
0.00%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
• AMOUNT
ADOPTED AMENDED FY 2008 FAVORABLE
BUDGET BUDGET ACTUAL (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
912,255,00 915,791.27 832,253.14 83,538.13 9.12% - Fay. Information Technology Operations $63,901 based en
required usage and fay. Print Shop $16,803 due to Inclusion of
printing costs in Professional Services charges.
5 5,327,921.00 $ 5,805,716.64 5 5,158,431.15 $ 647,285.49 11.15%
Community and Nome Improvement
Personnel Expenditures - $ - $ - $
Operating Expenditures -
Transfers 341,292.00 341,292,00
$ 341,292.00 $ 341,292.00 $
Workforce Development .
Personnel Expenditures $ 25,620.00 $ 25,620.00 $ - $ 25,620.00 100,00% - Budgeted provision for unallowable Federal and State
Operating Expenditures - 12,451.45 (12,451.45) Workforce Development grant costs was not fully required.
Internal Support Expenditures
$ 25,620.00 $ 25,620.00 $ 12,451.45 $ 13,168.55 51.40%
Department Total
Personnel Expenditures $ 5,091,586.00 $ 5,127,112.72 $ 4,933,423 16 $ 193,689 56 3.78%
Operating Expenditures 1,186,009.00 1,960,199.90 1,313,018.10 647,181.80 33.02%
Internal Support Expenditures 1,045,464.00 1,057,218.41 970,643.71 86,569.70 8.19%
Transfers - 341,292.00 341,292.00 0.00%
$ 7,323,039.00 $ 8,485,823.03 $ 7,558,381 97 $ 927,441.06 10,93%
Ul 02
11/17/2008
COUNTY OPERATIONS
County Expenditures
Insurance Fund
Insurance Surety Bonds
Logos and Trademarks
Road CommissioreCurrent Drain Assessment
Road Comrnissionan Party Agreement
Personal Mileage
Disaster Supplies
Provisions
Communications
Equipment
Transfer to CMHA
Total
COUNTY BUILDINGS
STATE AND FEDERAL COUNTY ASSOCIATIONS
Area Wide Water Quality $ 55,000.00
Assoc of Metro Sewage Agencies • 1,700.00
Michigan Assoc. of Counties 70,700.00
National Assoc. of Counties 24,000.00
S.E.M.C.0 G, 579,000 00
Traffic Improvement Association 30,000.00
Total $ 760,400.00
SUNDRY EXPENSE $ 300,000.00
$ 149,477.00
16900.00
30,000.00
1,340,082.00
1,500,000.00
53,000.00
30,000.00
90520.616.00
$ 12,740,075.00
$ 3,267,469.00
-6.28%
84.38%
28,52%
-0.61%
7.15%
100.00%
1.55%
100.00%
100.00%
53.68%
0.00%
3.59%
2,42%
excess funds to be carried forward to FY 2009
Funding for emergency supplies.
85.67%
100.00%
100.00%
-2.99%
-2.90%
-24.79%
0.00%
-11.79%
Fy 2008 includes payment for first quarter FY 2009
Classification and Rate Change
Contingency
Emergency-Salaries
Grant Match
Info Tech Development
Legislative Expense
395,971.00
146.744.00
1,305,500.00
3,763,564.00
6,011,579.00
180,500.00
238,236.00
796,348.00
296455.00
19,14428
82.500.00
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
NON-DEPARTMENTAL
BUDGET
AS
ADOPTED
BUDGET
AS
ADJUSTED
AMOUNT
FY 2008 FAVORABLE
ACTUAL (UNFAVORABLE) PERCENT EXPLANATION
$ 149,477.00 $ 158,832.00 $ (9,355.00)
16,900.00 2,640.00 14,260.00
30,000.00 21,444.00 8,556.00
1,540,082.00 1,348,262.06 (8,180.06)
2,625,125.00 2,437,500.00 187,625.00
53,000.00 - 53,000.00
23,514.00 23,150.67 363.33
30,000.00 - 30,000.00
182,329.52 - 162.329 52
130,364.13 60,390.52 69,973.66
9,620,616.00 9,620,616 00 -
$ 14,181,407.70 $ 13,672,1335 25 $ 505,572.45
5 2,612,259.50 $ 2,549,020.86 $ 63,238 64
$ 55,000.00 - 55,000.00
1,700.00 - 1,700 00
70,700 00 72,811.73 (2,111.73)
24,000.00 24,697.00 (697.00)
579,000.00 722,543.00 (143,543 00)
30,000 00 30,000 00
5 760,400.00 $ 850,051.73 5 (59,851.73)
$ 300,361.97 5 43,036.21 $ 25r,325.76
RESERVED FOR TRANSFERS
Expenditures
Administrative Leave $ (400,000.00) $ (86,198.21)
Budget Transition 5,458,592.00
(86,198.21)
5,458,592.00
238,236.00
793,348.00
296,455.00
19,144.28
82,500 03
100.00% Favorabtlity offset is in Departments.
100.00% - Planned surplus per MR#08026 and MR#08049 which will be
used to offset revenue shortages in FY 2009 and FY 2010.
• MR# 08026 established planned surplus of $2,252,589 and
approved MR# 08049 totaling 52,741,200 for GFCP
departments.
100.00%
100.00%
#0 IV/0?
100.00%
100.00%
100.00% -
at co 90.xls 11/20/2008
BUDGET
AS
ADJUSTED
59,104.00
51.000.00
4.000.00
543.478.00
FY 2008
ACTUAL
$ 7,462,659.07 $
EXPLANATION
Decreased Iransfers per MR#08026
Decreased transfers per MR408026
Close out FM0 Special Projects
see offset in CLENDIS
0.00%
0.00%
0.00%
0.00%
0.10%
-12.01%
1.03%
0.00%
14.46%
1,005.00
(51,061.19)
4,384.50
(178,000.00)
234,064.00
0.00
0.00
10,542,762.00
1,449,950.00
1,054.175.00
425,000.00
425,179.00
0.00
1,615,000.00
6,600.000.00
0.00
10,542,762.00
1.449,950.00
1,053,170 00
476,061.19
420,794,50
178,000 OD
1,384 ,936.00
6.600,000.00
10.753.73
0.00%
-100.00% Reimburse FM0 for a portiion el salaries aSsociated with union
president (OCEU)
One time appropriaitoon Fur replacement of vehicles.
(10,753.73)
$ 17,325,648.00 $ 23,216,056.00 $ 23,236,427.42 $ Total 0.00% (361.42)
TOTAL EXPENDITURES $ 97,907,411.00 $ 102,278,731.02 $ 88.221,928.60 $ 8,632.525.63 8.44%
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
EXPENDITURES
NON-DEPARTMENTAL
Misc. Capital Outlay
Overtime Appropriation
Workshops and Meetings
Fringe Benefit Adjustment
Summer Employees Salary Appropriation
Total
BUDGET
AS
ADOPTED
75,000.00
53,000.00
4,000.00
843,478.00
364,360.00
$ 12.743,796.00
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT
59,104.00 100.00%
51,000.00 100.00%
4,000.00 100.00%
543,478.00 0.00%
0.00%
$ 7,462,659.07 100.00%
Transfers -to Other Funds
Revenue Sharing Reserve Fund
Jail Population Management Fund
Capital & Cooperative Initiatives Revolving Fund
Debt Service - West Wing Refunding
Debt Service - Computer Center Refunding
Project Work Order Fund
Fire Records Management
Radio Communications
CLEMIS
Collaborative Asset Management System
Medical Care Facility
Facilities Mainenance & Operations
Motorpool Fund
0.00
1.145,764.00
11,242,762.00
1,449,950.00
1,054,175.00
400,000.00
413.997.00
0.00
1,619,000.00
0.00
0.00
0,00 0.00
1,100.000.00 1.100,000.00
$ 47,137,388.00 $ 43.533,154.24 $ 40,331,371.47 $ 8,201,782.77 16.90% TOTAL NON-DEPT. APPROPRIATIONS
TRANSFER TO GENERAL PURPOSE FUNDS
Pubic Health Fund
Child Care Fund
Social Welfare Fund Foster Care
$ 27,381,655.00 $ 28,999,175.24
23,387,368.00 24.745,401.54
1,000.00 1,000.00
$50,770,023.00
26,818,503.61
21,0/2,053.32
$47,890,557.13 $
28,593.20
401,149.66
1,000.00
430.742.86 $53,745,576.78
0.10%
1.62%
100.00% •
0.80%
01 90. xl s 11(20/2000
14.452.00
$ 40,674.00
$ 82,019.00
$ 197,064.00
$ 36,570.00
$ 608,125.36
$ 2,108,139.65
$ 125,000.00
$ 25,000.00
$ 365,000.00
$ 1,100,000.00
$ 38,500.00
$ 191,500.00
$ 40,000.00 $ 4,601,266.01
FY 2008 BUDGET AMENDMENTS
FY 2008 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS
BUDGET AMENDMENTS
M.R. #07222 - 10/0412007
Sheriff - Use of Forfeiture funds for addition in Canine Unit/Highland Twp
M.R. #07224 - 10/04/2007
Circuit Court - Use of Mediation Funds
M.R. #07230 - 1011812007
County Clerk - Board of Canvassers with the City of Birmingham
M.R. #07244 - 1110112007
County Clerk - Board of Canvassers with the City of Auburn Hills
M.R. #07245 1110112007
County Clerk - Board of Canvassers with the City of Troy
M.R. #07246 - 1110112007
County Clerk - Board of Canvassers with the Southfield Township
M.R. #07253 .11/2912007
County Clerk - Board of Canvassers with the City of Madison Heights
M.R. #07266- 11/29/2007
Circuit Court/Family Court - Continuation of Juvenile Drug Court Grant (SCAO)
M.R. #07268 - 1112912007 •
Sheriffs Office Prosecuting Attorney- NET Bryne Grant Acceptance
M.R. #07257 -1112912007
Sheriff - Patrol Contract with Rochester Hills
M.R. #07258 - 1112912007
Sheriff - Use of Forfeited funds for Motorcycle Replacement
M. R. #07285 - 12/13/2007
Sheriffs Office - State Criminal Alien Assistance Program (SCAAP)
$ 428,134,452,00
5 16,275.00
$ 45,000 00
250.00
S 260.00
425.00
250.00
400.00
$ 179,250,00
M.R. #07290 -12113/2007
M&B FY 2007 Year End Report
Encumbrances
Carry Forwards
Appropriation of Designation - Flu Vaccines
Appropriation of Designation Animal Control -Well
• Appropriation of Designation - Economic Development
Appropriation of Designation - Motorpool - Vehicle Replac.
Approp. of Designation - Sheriff Patrol - In Car Cameras
Approp, of Designation - Sheriff - Fringes on est. Union Sal.
Approp. of Designation - Sheriff - Lie Detection Prg.
TOTAL AMENDED BUDGET AS OF 12/31/2007 (1ST QUARTER)
M.R. #07293 -1/17/2008
Drain Commissioner - CAMS Project
M.R. #08005- 1/1712008
Management and Budget Go kits
$ 433,348,597.01
$ 6.600.000.00
23,514.00
61
19,000.00
$ 114,768.00
68,977.00
$ (1,024,975.00)
625.00
45,000.00
FY 2008 BUDGET AMENDMENTS
M.R. #08011 -111712008
Sheriff - ORV Safety Education Program
M.R. #08018 - 2/7/2008
Sheriff - Contract with Wayne County for Warrant Enforcement Parole Absconders
M.R. #08017 - 2/7/2008
Sheriff - Patrol Contract with Lyon Twp Amendment #2
M.R. #08026 - 2/712008
M & B Budget Amendment (update Property Tax budget)
M.R. #08014 - 217/2008
County Clerk - Board of Canvassers with the City of Royal Oak
M/R #08044 - 316/2008
Circuit Court FY 2008 Adult Treatment Court Funding
M.R. #08049 - 3/2012008
M&B FY 2008 First Quarter Report
Medical Examiner
Medical Examiner - Indirect Cost Recovery
$ 84,000.00
$ 12,034.00 $ 96,034.00
M.R. #08043 - 3/2012008 $ 483,446.00
Sheriff - Use of Forfeiture funds for Equipment
TOTAL AMENDED BUDGET AS OF 3/31/2008 (2ND QUARTER) $ 439,774,986.01
M/R #08027 - 4/24/2008
Health and Human Services - Fee Increase $ 273,738.00
M/R #08057 - 4/24/2008
Sheriff - Termination of Contract with the City of Pontiac for 50th District Court
M/R #08066 - 4/24/2008
Sheriff - Patrol Contract Paint Creek Trail
M/R #08064 - 4/2412008
Sheriff - Patrol Contract with Brandon Township
MR #08079 - 4/24/2008
Prosecuting Attorney - Use of Forfeiture funds
M/R #08075 - 4/24/2008
Health Division - MDEQ Contract
MIR #08095 - 5/2212008
Sheriff's Office - Marine Safety
KR #08112 - 6/12/2008
Health Division - Fetal Infant Mortality Data Abstract= Agreement
$ (378,495.00)
65,580.00
$ 32,190.00
2,000.00
45,536.00 •
47,840.00
3,780.00
62
$ 185,000.00
$ 347,051.00
$ 25,000.00
$ 90.000.00
$ 11.000.00
S 43,000.00
1,384.00
(750.00)
$ 50,000.00
$ 751,685.00
$ _440,618,840.01
$ 440,618,840.01
FY 2008 BUDGET AMENDMENTS
M.R. #08110 - 8(1212008
M&B FY 2008 Second Quarter Report
Appropriation of Designation - Human Resources Legal
Appropriation of Designation - District Court Mainframe Proj.
Community Corrections Step Forward fee income
Medical Examiner Autopsies
Animal Control Sterilization Fees
5211 District Court - Assessment Fees
County Exec ERP - Sale of Equip and Grants
County Exec Auditing - Class fees
Reimbursement Division - Penalty Fees
TOTAL AMENDED BUDGET AS OF 6130/2008 13RD QUARTER)
TOTAL AMENDED BUDGET AS OF 7131/2008
M.R. #08158 - 8/21/2008
Sheriff's Office - Narcotics Enforcement Team Interlocal Agreement with Beverly Hills
M.R. #08159 - 8/2112008
Circuit Court and Probate Court - Digital Court Recording Equipment
M.R. #08157 - 8/2112008
Public Services/Community Corrections - Development of an Objective Pretrial Assessment Tool
17,000.00
200,000.00
75,000.00
TOTAL AMENDED BUDGET AS OF 813112008 $ 440,910,840.01
M.R. #08126 - 9/18/2008
M&B FY 2008 Third Quarter Report
Appropriation of Designation - Cie* Queuing system
Sheriff - Reimb of Salaries
Transfer From Project Work Order Fund for Closeouts
Sheriff - Enhancement Funds - Software implementation OT
Medical Examiner - Cremation Approval Fees
Animal Control - Sterilization Fees
Non Dept - Transfer from DTRF for Tri Party
Treasurer -Transfer from DTRF increased activity
BOG - Adjust Per Diem Budget
Community Corrections - Fee Income
$ 0,500,00
$ (120,682.00)
$ 83,748.00
$ 263,116.00
$ 20,000.00
$ 13,000.00
$ 750,000.00
$ 115,095.00
$ (6,300.00)
$ 140,000.00
M.R. #08181 -
Sheriffs Office
10/02/2008
- Transfer From Jail Population Mgmt Fund for Tether Program
$ 1,266,477.00
$ 300,000.00
M.R. #082xx -
M&B FY 2008
12104/2008
Year End Report
Transfer From Fringe Benefit fund and Approp Hosp
Planned Use of Fund Balance - close out Micrographic Fund
Non-Departmental Convention Facility Tax
Sheriff - Adjust Revenue Reimb of Salaries & Diverted Felon
Prosecuting Attorney Welfare Fraud Revenue and misc Rev
$ 2,020,254.00
$ 320.015.14
$ 1,100.254.00
$ 388,000.00
$ 34.805.00
$ 3,863,32814
TOTAL AMENDED BUDGET AS OF 9/30/2008 (YEAR-END) $ 446,340,645.15
53
COUNTY OF OAKLAND
FY 20138 YEAR END REPORT
ENTERPRISE FUNDS
SHERIFF'S DEPARTMENT
ADOPTED AMENDED FY 20013 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
..1•nn•n•n•n•••••••• •nn•nnmyrynir.n•nn•••...04
JAIL INMATE COMMISSARY FUND
Wasps;
OPERATING REVENUE S 1,451,97a 01;) $ 1,451.970.00 $ 1,403,706.25 $ (48,263.76) 4.32% - Reteit pricing adjusted es cast of inventory rises. Also, correclion of sales
revenues for FY 2008.
OPERATING EXPENSE $ 1,451,970.00 5 1,451,970.00 $ 1,439,198:33 $ 12,771.67 0.738% - Fav. Merchad+se $18.310, Inmate Recreational Supplies $12,000, Salanes -
$31,362 and Fringe Benefits $22,761, and Internal Services of 53,248; offset
by Unfav_ Contractual Services expense In excess of hotel of ($39,732);
other Commodities expense in excess of budget of ($33,268); Depreciation
($1,918) due to purchase of Sanili7ing Equipment,.
$0.00
NET OPERATING INCOME (LOSS) -
NON•OPERATtfiG REVENUE (EXPENSE) $
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS
TRANSFER OUT
CAPITAL CONTRIBUTION 3
TOTAL NET INCOME (LOSS) $0.00
TOTAL NET ASSETS- BEGINNING
TOTAL NET ASSETS - ENDING
$ (35,492.08) $ (35,492.08)
11,032.38 -11,032.38 0.00% Fay. Income from Invesimenis due 10 increased investmen1 base.
$ (24,459.70) $ (24,459.70) 0.00%
0 00%
0.00%
($24,459.70) 1124,459.701 0.00%
$ 144,119.89
$f 19,660 19
1111 712008
50.00
$ 1.756.654.00
10223„.6.54M
$1,319.154.00
80.00
$ 1.756,854,0Q
51,756.654.00
$1319154.60
$0.00
$ 1,813,767.76
51.813.767.76
$1,424.813.85
$437,500.00 $437,500.00 $388,653.91
$0.00 $0.00 $0.00
$437,500.00 $437.500.00
COUNTY OF,OAKLAND
FY 2006 YEAR END REPORT
INTERNAL SERVICE FUNDS
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008
ACTUAL
VARIANCE
FAVi(LINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
[SHERIFF AVIATsioN
OPERATING REVENUES:
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
TRANSFERS IN (OUT)
50.00 0.00%
S 57,113.75 3.25%
$67.113,76 3.25%
$ (105,659..85) -8.01%
($46.546.09) 0.00%
0.00%
Increased Charge to department to cover expenses listed below.
Fav. Salaries and Fringes of 59.834. Contractual Services of 8,6376, Interest
Expense of $12,595. Internal Services of $97,077; partially offset by unfav.
depreciation of (513.930) being charged for 2 new GPS mapping systems
installed into the helicopters, expense began October 1, 2007. Partially offset
by Unfav. net Equip Maint. ($209,205) due to mandated 3,000 hour engine
Inspection and other Operating Expenses; Gasoline Charges and Commodities
of ($8,107).
NON-OPERATING REVENUE
OPbRAEING TRANSFERS IN
NET REVENUES OVFR(UNDER)
EXPENSES "
Total Net Assets - Beginning
Total Net Assets - Endfng
$0.00 $0.00 46,646.09 $ 48,546.09
50.00 $0,00 $0.00 $
5437,500.00 (50.00).
$2,814,099.56
53.251,599.56.,
Income from Investments of $44,829 and Accrued Interest Adjustments of
0.60% $3,716.70.
0.00%
0.00% Funds necessary to cover repayment of OTRF Loans,
1 V 19/2005
en ten
REVENUES
Outside
Inside
Total Revenues
OPERATING EXPENSES
$72,200.00 $72,200.00 $39,478.00 (532,722.001
805,400.00 805,000.00 552779.58 (252,220.42)
•$67 f ,200.00 $677,200.00 $592,257.58 ($284,942,42)
1.038,630.00 1,038,630.00 959,347.78 79,282.22
OPERATING INCOME (LOSS)
NET NON-OPERATING REV
GENERAL FUND TRANSFER IN
OPERATING TRANSFER OUT
REVENUE OVER (UNDER)
EXPENDITURES"
Total Net Assets - Beginning
Total Net Assets - Ending
(161,430.00) (16L430,00) (367,090.20) (205 660.20i
25,300.00 25.300.00 (5,872.05) (31,172,05)
320,015.14 320.015.14 0.00
(60,671.40) (613,671.40)
($136,130 00) $183,885.14 ,{1113.6113.511 _A297,501651
$113,618.51_
$0.00
COUNTY OF OAKLAND
FY MS YEAR END REPORT
INTERNAL SERVICE FUND
CLERK/REGISTER OF DEEDS
• ADOPTED AMENDED
BUDGET BUDGET
MICROGRAPHICS FUND (P65400)
FY 20118 VARIANCE
ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
n•n••••nnn•••n•••nnnn••••
-45.32% - Unfavorable External Microfilming, Photostats and Laminating due to
a decrease in volume from outside users.
-31.33% - Unfavorable Internal Copier charges, Laminating, Microtilniing arid
Photostats due to a decrease In volume from County departments.
7.63% - Favorable Indirect Cost allocation of $28,698, Materials and Supplies
$42.652, Maintenanoe Department Charges 5,1,390 and Prinl shop
$1,239 due to lower than anticipated use.
-123.21% - Unfavorable Income from nvestments due to a negative cash
balance.
Transfer in to close out the fund.
Transfer out due to the transfer ofequipment.
Reflective of Manned Use of Fund Balance.
The County Executive and Clerk have jointly recommended merger
of this fund with the Clerk's Office/Register of Deeds General Fund
effective 10/1/20013. See FY 2009,2010 Adopted Budget.
*Please note that in the Adopted Budget (line-item book) this is budgeted as Planned use of Fund Balance" in the revenue category.
MICROGEAPHICS .xls 11/19t2008
03
FY 2008
ACTUAL
AMENDED
BUDGET
ADOPTED
BUDGET
..........y.....alm.-•••••n•••••••••n••••••••••-••n••n•n•n•n•••n
DELINQUENT TAX REVOLVING FUND
IDTRF FUND 51600
VARIANCE
FAMINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
REVENUES
Charges for Services
Other Revenues
$10,500,000.00
5,469,926.00
515,342,551.00
5,700,000.00
$20,430,128.35
8,486,388.64
$5,087,577.35
1,786,368.64
OPERATING EXPENSES
Administrative Expenses
Indirect Costs
Transfer Out to Other Funds:
General Fund - Collection Fees
$ 1,419,928.00
550,000.00
3,200,000.00
Total Revenues $15,969,926.00 522,042,551.00 528,916,496.99
$ 2,889699.00
0,00
3,500,000 00
$ 2,682,542.99
0.00
3,540,090.54
OF - Non-Depalmental
GE - RCOC Tri-Party Agreement
Work Release Facility Debt Svc
Office Bldg Renovation Debt Svc
Information Technology
52-3 District Court Debt Service
2,100,000.00
2,250,000.00
1,900,000.00
1,900,000.00
1,250,000 00
1,400,000 00
8,050,000.00
2,250,000.00
1,672,378.00
2,089,101.00
0.00
1.391.375.00
8,050,000.00
2,250,000.00
1871,650.02
2,087,346.29
0.00
1.390,650.00 725.00
-(21,19
0.77%
REVENUE OVER (UNDER)
EXPENDITURES
Total Net Assets - Beginning
Total Net Assets - Ending
$7,044,217.15
$216,546,348.47
S223,590,565.62
$7,044,217.15 $13.013 $0.00
DTRF #51600 Quarterly Foretast.xls 11/19/2008
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
ENTERPRISE FUND
TREASURERS OFFICE
33.16% Fay, variance result of projected increase in Interest Penalty and
Collection Fees related to housing issues.
25.66% Fey. variance due to an increase in interest income of $1.4 million and
adjustment of prier years of S500,000: a one time reconciliation between
financials and tax software settlement.
56,873,945.99 31.18%
$ 207,156.01 7.17% Fay, variance due to a decrease in usage of Information Technology
Operations.
0.00%
(40,090 541 -1.15% Unfav. variance due to increase in Collection fees being collected.
These fees are transferred to the GF/GP Treasurer's Budget.
0.00%
0.00%
725.98 0.04% Fay. variance due to less than anticipated amounts needed to fulfill the
Work Release Facility Debt.
1,754.71 0.08% Fee. variance due to less than anticipated amounts needed to fulfill the
Office Bldg Renovation Debt Svc.
0.00%
0.05% Fav, variance due to less than anticipated amounts needed to fulfill the
52-3 District Court Debt Set -vice.
Iotal Transfer Out to Other Funds
Total Operating Expenses
14,00Q,000.00
$ 15,969,926 00
19.152,852.00
$ 22.,042,551.00
19.189,71E.85
$ 21,872,279.84
(36.884 85)
5 170,271.16
Ending FY 2008 Designated Fund Balance:
Desgnated - Debt Service
Designated - Projects
Designated - Delinq Taxes Receivable
Designated - Collection Fees
Undesignated - Fund 13alance
Total Net Assets - Ending
$78,000,000.00
2,272,000.00
133,000,000.00
10,318,585.82
,5fLQ.Q
—.1ag1n0aMal2
07
VARIANCE
FAV/fUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Owwwwwwwmnommorm.mn Owew.e.wew• +n•••• •n••nnnnn•n••••n•w
Funds available for F Y2()09 and FY2010 Capital Program.
0.00%
0.00%
COUNTY OF OAKLAND
FY 200$ YEAR END QUARTER REPORT
ENTERPRISE FUND
PARKS 8, RECREATION
ADOPTED AMENDED FY 2048
BUDGET BUDGET ACTUAL
'
OAKLAND COUNTY PARKS
RECREATION COMMISSION (50800)
opERATINQ REVENUE
OPERATING EXPENSE
$ 8,697,863.00 5 8,897,863.00 $ 8,711,665.41 5 (186,197.59) -2.09% Unfavorable revenue horn Greens Fees 0309,038), Food Service Comrnisspn
($70,003), Golf Cart Rentals (553,890), Camping Fees ($45, 139) and Specia)
Contracts/Events ($43,854) are partially offset by favorable Walerpark Entrance
Fees of $286,086.
$ 25,393,913.00 $ 25,393,913.00 $ 20,786.929.79 $ 4,606,983.21 18.14% Favorable Personnel $493,872; Transfer to Reserve $525000; Building
Maintenance $405,430; Contingency $372,808; Eleclric.al Service $284,725;
Indirect Costs $263,212; Grounds Maintenance $155,593; Contracted Services
$108,780; Natural Gas $82,351; Public Information $77,400; Water and Sewage
Charges $64,265; Security Expense $59,194; Travel $44,930. Equipninni
Purchases $636,878; Small Tools $84,318; Uniforms $20,578; Depreciation
$533.155; and various Internal Services $250,796.
NET OPERATING INCOME (LOSS) $ (16,496,050.00) $ (16,496,050.00) $ (12,075,264,38) $ 4,420,785.62 -26.80%
NON-OPERATING REVENUE
(EXPENSE)
$ 15,495,050.00 5 16,496,050,00 $ 16,680,976.32 $ 184,926.32 1.12% Favorable revenue for Property Taxes $259,023 and Income from Investmenls
$821,069 are due to conservative revenue budget practices, and Capital
Contributions 5240.733 are partially offset by the Funds Available For Capital
Improvement Program budget.
TOTAL INCOME BEFORE TRANSFERS $
TRANSFERS IN
TRANSFERS OUT
TOTAL NET INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$. $ 4,605,711.94 $ 4,605,711.94
$$ . s _ _
$_ $ - $ _
$. $ 4.505,711.94 $ 4605,711 94 .............—...— _ .
$ 86,314,153.32
190 4919 865 26 ...........n
11119/2008
co
OAKLAND COUNTY INTERNATIONAL
AIRPORT (555001
OPERATING REVENUE
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET ACTUAL FAVf(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
nn•••• •••n•n•••nn•nn••n•••7..........wlwal....••••n .n•••••nn••••••••••n•n•n•••••• MI.N.RO PM EMMY ••••nn•••n•n•nn•n
$5,447,313.00 U.447.313.00 54.853,190.31 ($594,122,69) -10.91% - Unfav. T-Hangar Rental ($452428) due to a decrease In die number of T.
Hangars leased out and as a result of the dtavimium in the economy and
Aviation Gas ($262,002) due to increase in cost, partially offset by Fay,
Reimburse U.S. Customs Service $21,401 due to the casts being reimbursed
by the users of the service.
OPERATING EXPENSE $5,560,304.00 $5,548,303.00 $5,892,349.62 ($344,046.62) -6.20% - Unfav.Chterlime ($53,456) and the fringe benefits associated w(th it due Ito
personnel needed to clear heavy snowfall last winter; Grounds Maintenance
($93.787) due to additional repair on the grounds as a result of other projects;
Professional Services (591,552) due to environmental consugant ,rssucs
the airfield; U.S. Customs Service ($33,953) due to charges incurred for
having U.S. Customs electronic equipment and Security Expense (514,409)
due to an Increase in security equipment feqUilleti by the FAA.
NET OPERATING INCOME (LOSS) ($112,991.00) ($100,990.00) ($1,039,159.31) ($938,169.31) 928.07%
Nom-OPERATING REVENUE (EXPENSE) $ 4,540.00 $ (7,461.00) $ 92,43424 $99,895.24 -1338.90% Fay. Income from Investments due to increased investment base.
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS ($108,451.00) ($108,451 .00) $ (945.725.07) ($838,274.07)
TRANSFERS IN $0.00 $0.00 $ 784,838.69 5784,838.69 Fay. Transfers In reflects the closure of the Airport T.Hangar project end
remaining funds transferred back into the Airport Fund due to overearnetion
of project cost.
CAPITAL CONTRIBUTION 108,451.00 108,451.00 138,45719 530,006.79 27,67% Fay. Capital Contributions due to the recording of Federal and State Grants
for projects that began in 2000 and completed in 2007 and are recorded as
assets.
TOTAL NET INCOME (LOSS) 50.00 50 S$23,428.59).
TOTAL NET ASSETS - BEGINNING $ 68.311,378.42
TOTAL NET ASSETS • ENDING $_„_,.613 261 949 63
1111 9/2008
759,521.00 759,621.00 Outside
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET I3UDGET ACTUAL FAVS(UNFAV) PERCENT - EXPLANATION OF SIGNIFICANT VARIANCES
.•••••n•••-, Av., .4...I...WO .0 •••n••••
WAIN EQUIPMENT FUND I 6.84aCT7
OPERATING REVENUES:
Inside 53.841,288.00 $3,926,608.00 54,040.545.71 $120,237.71 3.07% Untav - Equipment Rental ($259.968) due to under estimate of billable equipment
charges. Fay - Maintenance Contracts $19,429 the result of increased revenue for
SCADA maintenance charges. Fay - Rebilled Charges $92,78b due to an increase
in rebills to Internal Departments. Unfav - Reimbursement Building Space Cost
($67,847) because the budget did not reflect a prior year adjustment made in FY
7007 to reallocate Equipment Rental and Reimbursement Building Space Cost.
Unfav - Reimbursement General ($206,025) a result of decreased expenses for
Mapping Operations and GIS programs for the GIS record conversion project, which
will be offset by salaries, fringes and overtime. Fav - Vehicle Rental $547,025 for
rate increases to recover increasing operating cost arid vehicle replacement
recovery cost.
183,489 41 ($576,031.59) -75.84% Unfav - External Rebilled Charges Revenue ($578,793) result of decrease in number
of rebillable repair jobs. Unfavorable amount offset by favorable Contracted
Services. Far - External Maintenance Contracts $2,568 The result of increased
revenue for SCADA maintenance charges.
Total Revenue 4,600,809.00 4,680,129.00 4,224,335.12 (455,793.88) -9.74%
OPERATING E XPENSE S 4,868,709.00 4,742,192.00 4,011.724.15 730,467.85 15.40% Fav - Salaries, Overtime and Fringes $338,573 the result of decreased spending in
the Mapping Operations and GIS programs for the GIS record conversion project.
No budget amendment required as hours disbursed to other systems. Unfav -
Adjusted Prior Years Expense ($2,899) to correct the asset depreciation on the DPW
Storage Building and a FY 2007 fourth quarter adjustment for a SCADA maintenance
charge of ($4,134). Unfav - Communications (.52,433) for an increase in the use of
automatic vehicle tracking system. Fav - Contracted Services $406,666 because of
decrease in rebillable repairs. Fay - Electric Service 52.183 and Natural Gas $5,636
because the impact of rabsing energy cast came In less then anticipate budget _
amount Fay - Indirect Costs $19,156 based on actual Indirect cost charges per cost
plan prepared by Maximus. Fay - Software Support Maintenance $5,500 a result of
less software subscription renewals and updates taking place.
11/10/2008
NON-OPERATING REVENUEJ(EXPENSE) 67,900.00 67,900.00 (47,444,20) (115,344.20)
TOTAL NE r ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
2,378,979.50
$2,516,150.74
COUNTY OF OAKLAND
FY 200B YEAR END REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET ACTUAL FAVI(UNFAV) PERCENT
-------- --_____ ----- ---------- --____,-
EXPLANATION OF SIGNIFICANT VARIANCES
Fay - Material and Supplies $136,297 a result of the SCAUA maintenance project
ending. Fay - Depreciation Buildings $16,828 and Unfav - Depreciation Structures
($15,827) the result of moving the DPW Storage Building to the new structures
depreciation account. Fay Cepreciation Computer Software $222,638 a
consequence of the depreciation on the GIS record conversion project not starting
artql May 2005. Un Fa v Depreciation Equipment ($8,1 89) and f av Depreciaiion
Vehicles $13,311 due to under and over estimated depreciation schedules. Fay -
Interest Expense $2,938 a result of the decreasing principal balance and decrease in
variable interest rate related to the Drain Equipment Storage Bldg. Unfav - Drain
Equipment ($32,158) the result of Mapping Operations Unit equpmen1 and staff
charging to drain rebill projects, maintenance of equipment offset by revenue equal
to this amount.
Unfav - Maintenance Department Charges ($16,336) for billing charges to the
different departments for SCADA equipment. Unfav - Equipment Maintenance
($15.652), Equipment Repair ($35,717), Office Supplies ($10,316), Insurance Fund
($12.544) and Information Technology Operations ($45,489) the result of a cllua
spending being more than anticipated budget. Fay - Equipment Repair Motor
Vehicle $46,072, Maintenance Contract $3,500, Maintenance Equipment $1 3,307,
Expendable Equipment Expense $9,514 and Shop Supplies $18,541 the result of
actual spending being less than anticipated budget. Unfav - Motor Pool ($311.059)
budget not set to actual historical usage and does not reflect change In replacement
vehicles from department owned to leased vehicles; also increased price &gasoline.
Unfav - Telephone Communications ($15,279) for mobile data cards and cell phone
replacements
NET INCOME (LOSS 1 BEFORE (67,800 00) (62,063.00) 212,610.97 274,670.97 -442.57%
-169,87% Unfav - Accrued Interest Adjustment ($3,095) lor Investment income. Unfav -
Income from Investment ($100,373) the result of account not earning any return due
to the negative cash balance from the replacement of vehicles. Unfav - Gain on Sale
of Vehicles ($11,659) for sale of user owned items at County Auctions.
TRANSFER IN 0.00 217,000.00 239,229.47 22,229.47 10.24% Fav - Transfer In $22,229 from Drain General Fund Transfer Out Budget for record
conversion project related to Chapter 4 Drain Funds.
TRANSFERS (OUT) 0.00 267,225.00 267,225.00 0.00 0.00%
NET REVENUES OVER(UNDER) $0.00 ($44,386.00) $137,171.24 $181,55924 Planned Use of Fund Balance $44,388 to build Fund Equity. ..
EXPENSES
Please note that In the Adopted Budget (11ne-rtem hook) this Is budgeted as "Planned Use of Fund Balance" in the revenue category.
11/19/2003
ea,
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2008 VARIANCE
BUDGE-7 BUDGET ACTUAL FAVi(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-- - •-----
ILLASILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue - S - S 311,634.94 $ 311,634.P4 - Fay due to reimbursements on lawsuits.
Inside Revenue , 3,810,654.00 2,810,654,00 2,648,642 64 $ (162,011.36) -5.76% - Uraav rebilled property insurance ($154,489) due to lower premiums
than expected and rebilled charges for medical exams ($7.52 21 offset
by decrease in employees rnedlcal exams expense.
Total Operating Revenue $ 3,810,654.00 $ 2,810,654.00 $ 2960,217.58 $ 149,623.58 5.32%
OPERATING EXPENSE $ 2,436,058.00 $ 2,370,261.00 $ 2,155,807.41 $ 210,453.59 8.86% - Fay employee medical exams $7,522, insurance $133,484 due to
lower premiums than expected, professional services $22,400 and
publishing legal notices $3.800.
CLAIMS PAID 2,472,744.00 1,472,744.00 (1,165,072.69) $ 2,637,816.69 Reflects reduction in reserves needed as recommended bv Consultant
TOTAL OPERATING EXPENSES $ 4,908,802.00 $ 3,849,005.00 $ '1,000,734.72 $ 2,848,270.28 74.00%
OPERATING INCOME (LOSS) ' (1,098,145.00) (1,038,351.00) 1,959,642.86 2,997,893.86
NON-OPERATING REVENUE (EXPENSE) 1,166,636.00 1,166,636.00 1,153,840.10 (12,795.90)
NET REVENUES OVER/(UNDER)
EXPENSES $ 6488M0 $ 128,285 03 3,113,382.96 _.$2,85a9.1.16
TOTAL NET ASSETS- I3EGINNING 15,000,298.12
TOTAL NET ASSETS • ENDING $ 18,113,681.08
11/1912009
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUND
MANAGEMENT AND BUDGET
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES . _ — —....
OFFICE EQUIPMENT FUND 8600
• OPERATING REVENUE INSIDE 738,230.00 $ 722,798.00 S 660,163.02 $ (62,634.98) -8.67% Unfav equipment rental ($02.635) due to reduction In
Items rented by departments.
OPERATING EXPENSE 1,009,108.00 908,028.W 888 975.70 5 219,052.30
OPERATING INCOME (LOSS) (270,878.30) (185,230.00) (28,812.68) 156,417.32
NON-OPERAT1NG REVENUE (EXPENSE) 79100.00 79,100.00 92,639.76 $ 13,539.76
24.12% Fay, equipment maintenance $34,323 due to fewer
repairs, equipment replacement $78.404 due to
reduclion in items replaced and $200,000 in other
expendable equipment due lo anticipated arrival ol
equipment for Circuit and Probate Courts per MR M8159.
Unlav. maintenance contracts ($45,235) due to increase
in ODsts and ($48,9 77) for increase in depreciation.
17.12% Fay. Income on investments 516,250 and unfav. gain on sale
sale of equipment (53.410) due to fewer items sold than
expected.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS .(191,778.00) (106,130.00) 63,827.08 169,957.08 -160.14%
OPERATING TRANSFERS IN 0.00 29%275.00 299 275.00 $_
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF FUND BAL)...22222ja $193,.45.00 $16g,9 .57
TOTAL NET ASSETS - BEGINNING 2,830,021.44
TOTAL NET ASSETS - ENDING 53 193 123.52
Please note that in the Adopted Budget (line-Item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
11119/2008
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET ACTUAL FAIMUNFAV) PERCENT EXPLANATION OF SIGNIFMANT VARIANCES [FRINGE BENEFITS KIND 67800
46,435,316.
2,719,883.
14,876,000
0.
0.
1,586, 38
442, 09
350, 00.
356, 51.
554, 00.
17,117, 34.
35,166, 00.
3,345, 0
332, 0
924. 0.
1,644, 0.
2,603, 5.
4511 0.
2,985,1 2.
400, .
170,0
137,71
3,000,0
300,0 .
30,0
3,0 .
10,0 .
48,435,316.
1,869,863
14,876,000
850,040.
1,586,938
442,889.
360,000.
358,351.
554,000.
17,117,434.
35,166,100
3,345,000
33200O
924,000
1.644,000.
2,603,475,
450,000.
2,085,182.
400,0
170,0
137,71
3,000,0
300,0
30,
3,0
10,0
IC
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
135,949,26
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT
RETIREMENT ADMINISTRATION
DEFINED CONTRIBUTION PLAN
DEFINED CONTRIBUTION PLAN - PINE
DEFERRED COMPENSATION - COUN pr-
EMPLOYEE IN-SERVICE TRAINING
EMPLOYEE BENEFITS UNIT
TUITION REIMBURSEMENT
RETIREMENT HEALTH SAVINGS
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
DENTAL INSURANCE •
VISION INSURANCE
DISABILITY INSURANCE
SHORT-TERM OISABIll I TY
WORKERS COMPENSATION
UNEMPLOYMENT COMPENSATION
INVESTMENT INCOME x l EX - FLEX BEN LIFE INSURANCE
EX - FLEX BEN DENTAL INSURANCE
EX - FLEX BEN VISION INSURANCE
EX - FLEX BEN MEDICAL - EMPLOYEE
EX - MEDICAt. INSURANCE
EX - DENTAL INSURANCE
EX - VISION INSURANCE
EX - FORFEI TURES
EX - PREMIUM ADJUSTMENT
EX -TRAINING
E - OTHER REVENUE
EX - CHILU CARE FACILITY
EX - WELLNESS PROGRAM
TOT L REVENUE
0 44,521,660.54 (1,913,655.48) -4.12% - unfavorable operating revenue for Retirees Medical and Defined Contribution
0 1,809,719.86 (60,143.14) -3.22% this to the hiring freeze and the retirement incentive
14,479,984.40 • (396,015.60) -2.66%
102,90433 102,904.33 0.00%
738,058.51 (111,941.49) -13.17%
1,512,762,42 (74,175.58) -4.67%
421,937.19 (20,951 81) -4 73%
343,053.71 (16,946.29) -4.71%
350,633.07 (5,717.93) -1.60%
596,304.60 42,304.60 7.54%
16,483,822.03 (633,611.07) -3 70% - unfavorable due to Soc. Security tax alternative for PINF employees (MR#072711.
37,902,689.43 2,736,589.43 7.78% - based on use of Blue Cross illustrative rates and premiums for Health Alliance Plan
3,030,839.20 (314,160.80) -939% - based on use of Della Dental illustrative rates.
252,049.84 (79,950 16) -24,08% - based on use of Blue Cross illustrative rates.
812,983.11 (111,016.89) -12.01%
I ,633,442.73 (10.597.271 -0.64%
3,219,545.63 616,070.63 23.66% - rates adjusted to match eKpense variance.
458,075.74 8,075.74 1.79%
2,307,970.21 (577,211.79) -22.69% - unfavorable due to lower interest rates.
399,942.72 (5728) -0.01%
94,138.33 (75,861 67) .-4462%
105,080.35 (32,637.65) -23.70%
2,704,279.86 (295,720.14) -9.86% - unfavorable revenue due to hiring freeze and retirement incentive.
254.036.29 (45,963.71) -15.32%
19,317.02 (10,682.98) -35.61%
2,081.63 (918.37) -30.61%
14,493.03 4,493.03 44.93%
144.368.86 144,368.88 0.00%
2,630.00 2,630.00 0.00%
12.00 12.00 000%
8,243.00 6,243.00 0.00%
5.979.88 5,979.88 0.00%
134, 733,GC10.4,1 (1,216,265.58) -0.89%
FRINGE BENEFITS.xls 11/1712008
IFRINGE BENEFITS FUND i37800
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2008 VARIANCE
ACTUAL FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
20,765,000.00
25,670,315.64
2,152.738.29
14,183,954.84
101,357.87
777,597.05
8,150.00
1,536,597,28
938,840.49
308,199.25
434,991,38
275,470 43
1,015,754.95 (61,754.95)
16,688,24144 429,192.56
31,227,713.4-4 5,218,132.56
4,201,426.64 (4,201,426.64)
3,141.459 75 233,540.25
276,939.90 58,060,10
2,469,014.99 98,965.01
3, 1 7 8, 362.78 (506.399.78)
471,812.78 (21,812.78)
206,721.57 278.43
106,002.23 2,674.77
172,589.63 13,802.17
340,537.50 (40,537.50)
324,308.81 32,042.19
324,007.79 75,992.21
284,347.00 60,294.00
131
82453 , 2 4Cr9 775.08
3,150,546.52 1,193,510.52
850,0
64,
841,3
1,236,9
350.
449,6
360,0
954,0
17,117,4
36,445,846
0.
3,375,000.
335,000
2,568,000.
2,671,983
450,000
207,000
108,677
186,392
300 000
356.351
400,000.
344,641
133 992,230.
20,765,0
25,670,31
2,707.8
14,876,00
1100%
0.00%
21150% - reflects lower investment fees caused by market downturn
4.65% - favorable due to hiring freeze and retirement incentive..
0.00%
8.52%
57.42%
-82.63% - unfavorable due to the retirement incentive.
24.10%
11.94%
1.26%
23.48%
-6.47%
2.51% - favorable due to Soc. Security tax alternative for PINE employees (MR#07271),
14.32% - reflects lower medical claims and new prescription coverage with
0.00% Navitus Health Solutions effective April 1, 2008.
6.92%
17.33%
3.85%
-18.95% - due to increase in number of claims.
-4.85%
0.13%
2.46%
7.40%
-13.51%
8.99%
19.00%
17.49%
1.80%
(68,488.00) 1,957,036.00
0.00
036
555,111.71
692,045.16
(101,357.87)
72,402.95
56,650.00
(695,207.28)
298,097.51
41,800 75
14,640 62
84,529 57
/,==...0.11.M.121=....... 1,1.30,292.52 JJ.M5.1C2_,
28,767,755.09
29.898.047,61
20,765,000
25,670,316
2,719,863
14,876,000
850,011
64,8
841,3
1,236,9 i
350.001
442.88'
360,0
r,117,4
954,0 I
1
38,466,1 I
3,375.00
335,001.
2,568,001
2,671,96
450,001.
207,00t.
108,677
185,392
300,060
356,351
400,000.
344 641.
136,017 754,
1100 (2,020,254.00) (2,020,254.00) • - recommend budget amendment to cover shortlall in Sheriff hospitalization. 0.00
COUNTY OF OAK LAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
•••nnn••••n•••••n•n•••n•
OPERATING EXPENSE
Ft TIREES MEDICAL - VEBA DEBT PRINCIPAL
-TREES MEDICAL - VESA DEBT INTEREST
RETIREMENT ADMINISTRATION
FINED CONTRIBUTION PLAN
D FINED CONTRIBUTION PLAN - PTNE
FERRED COMPENSATION - COUNTY
FERRED COVPENSATION -AMIN
SICK AND ANNUAL LEAVE CASH-OUT
E PLOYEE IN-SERVICE TRAINING
II-SERVICE TRAINING - INFO TECH
E PLOYEE SENEFITS UNIT
T ITION REIMBURSEMENT
GROUP LIFE INSURANCE
SOCIAL SECURtrY
MEDICAL INSURANCE
PRESCRIPTION COVERAGE
DENTAL INSURANCE
VISION INSURANCE
1
N
ISABILITY INSURANCE
ORKERS COMPENSATION
NEMPLOYMENT COMPENSATION
LEXIBLE BENEFIT PAYMENTS
CCOUNTING SERVICES
HILO CARE FACILITY
ROFESSIONAL SERVICES
ET IRELIENT HEALTH SAVINGS
ELLNESS PROGRAM
DIRECT COSTS
T TAL EXPENSE
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS
TRANSFERS OUT
NET REVENUE OVERI(UNDER) EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
FRINGE BENEFITS.KIS 1111772008
Total Revenue
OPFRATING EXPENSE
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS
TRANSFERS IN (OUT)
NET REVENUE OVERIUNDER)
EXPENSFS (PLANNEn USE OF FUND BAL.) '
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET Actual FAVeUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
!MOTOR POOL FUND 88100 1
OPERATING REVENUE:
Outside Revenue $ 126,488.00 $ 126,466,00 5 95,193.52 $ (26.252 48) -2:237% - Ureav. reduced external revenue ($32,e00) d Lie to CVT services less than expected.
Fey, external warranty reimbursement $4,300 due to GM rear axle vrarranty claims
handled in-h0u5e.
Inside Revenue 7,838,373.00 7,902,582.00 8,021,885.85 $ 119,303.85 1.51% - Fey. Increase in fuel revenue $394,600 due to higher fuel ccse increase in sublet
repairs $61,200 due to more repair service to department owned vehicles. Unfav.
decrease in leased equipment ef ($234,500) due lo the decrease In mice driven
and rental rate reduction for Intermediate, Patrol Tahoe and Petrel vehicles in the
4th cer of FY 08; decrease in pads and accessories and productive labor of
($101,500) less then expected; decrease car wash revenue ($500) due to
departments saving for budget cut,
$ 7.94,859,00 $ 8,029,088.00 $ 8,120,079.37 $ 91,011 31
8,174,85'9 00 8,071,871 00 8,650,270.37 $ (578,399.3!) -7.17% - Unfav. Cue to fuel price increase of (5298,200) offset by favorable fuel revenue.
increased cost of part, accessories and tires ($63,300) and car washes ($5,600)
more than expected; increased cost at dept sublet repairs ($22,500) offset by
favorable sublet repairs revenue; lncreasein ace prior years expenses ($57,000)
due to prior year fuel,
• °nee+, net knereese depreciation ef ($339,000 due to the following: reduction in
sale of vehicles being sold before they were fully depreciated, estimated life of
patrol vehicle changed from 2.5 years to 2 years, and replacing Crown Victories with
Impalas at a lower cost and misc depreciation adjustments.
Fey. sala ryeringe benefit, by $25,200: one full-time position filled with two PTNEs
and overtime less than expected; fleet insurance of 537.900 due to premium
savings; shop supplies spending was reduced by $21,500; decreased auction
expense of $14,900 due to reducten in sale of vehicles; reduce expendable
equipment of $33,500 due 10 reduction in used vehicles purchased; decrease in
Insurance reserve expense of $19,900 due to less leased car accidents, reduced
spending in equipment rnalnt. of $10,0130, equipment rental of $8,700, travel and
cont. of $7,400, Into tech development and operation of $22,500
OPERATING INC005 (LOSS( 3 (210 C00.80) $ (42,803.(t0) 3 (530.191.00) $ (487,388.00)
NON-OPERATIN0 REVENUE (EXPENSE) 210,000.00 210,000.00 119,055 51 $ (90,944.49) -43.31% - LtnTav, gain on sale of vehicles ($139,400; due le lassldehicles sold and keeping
vehicles longer before selling. Fav. due to gain of select equipment $1,500 end
increase of Interest of $47,000 as a result of increased investment base due to
$1,100,000 transferred from General fund In the 1st quarter of FY08.
$ 187,197.00 $ (411,135.49) 3 (578,332.49)
1,414,272,00 1,414,272.00
$ 1 581 464 00 $ 1,003,136.51 ...LEIri?...22.41L
7,174,342,92
$ 8,177,479.43
elliscalSvaBudgetlForecast_New1SUPEORT SERvICES.xis 11119/2008
OPERATING EXPENSE 3,562,830.00 3,435,598 00 3,308,830.67
COUNTY OF OAKLAND
FY 2503 YEAR END REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2006 VARIANCE
BUDGET BUDGET Actual FAVICUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
CONVENIENCE COPIER AND PRINTING FUND 66709
OPERATING REVENUE:
Outside Revenue $ 512,50.00 $ 512,500.00 $ 510,029.59 $ (2,470.41) -0,48% - Un rev. decrease of CVT printing service of ($10,200), standard mail of f$6,600) and
stationery stock of $[2,900) due to less business than expected. Fay. due to
Increased CVT metered postage $14,300 and cony copier $2,900.
Inside Revenue 3,046,330.00 3,046,330.00 2.89E1.415.93 $ (147,914,0T) -4.86% - Unfav. due to decrease of printing revenue ($108,300) - less in-house printing jobs;
decreased slationery stock ($35,200); decreased business reply postage 04,000) -
Copt saving; decreased metered postage ($48,900) - dept less mailing partially
offset by fay. convenience copier $27,100 due to more copies than expected, and
increased standard mail $21,400 due to increasing department lobs.
Total Revenue $ 3.558,830.00 $ 3,558,830.00 $ 3,408.445.52 $ (150,384.48)
126,767.33 3,69% - Fay salary & Fringe benefit $17,400 due to seasonal laborer vacant positions and
unused overtime; tau. copy charge $t8,700 due to new copy machine savings;
decrease in printing for contracted services $43,400, paper printing $16,600,
printing supplies $10,000. stationery stock $20.900 and printing maintenance
contract 56.800 due to less printing jobs; Fay, metered postage $11,000, business
reply postage $4,000 and mailing maintenance contract $3,000 duo to reducing
department mailing business; reduced spending in info tech operations of $6,400,
maintenarroa dept charge 0f$1.000, training of $1,800. travel & conference of
$5,000, expendable eguipme-nt of $3,000, and parts & accessodes of $2,000.
Unfav. Increase in mailing contract services ($7,800) due to IllP loan program
mailing, increase of mall handlinp-postape services (131,1001 this to postal rate
increase; increase of ($4,70C due to Energy Product invoices for battery of pal; at
jack & forklift.
OPERATING INCOME (LOSS) 5 (4,000.00) $ 123.232.00 $ 99,614 .85 $ (23,617.15}
NON-OFEFtA TM REVENUE (EXPENSE) 1,000.00 4,00000 (2690.5a l6.189.621 -154,51% - Untav. investment income due to reduction Of printing revenue,
NET REVENUE OVERVNDER)
EXPENSES (PLANNED USE OF FUND BAL.)* $ 121 232 00 $ 97,434.33 $ (29,797.67).
TOTAL NET ASSETS - BEGINNING $ 367,867.79
TOTAt. NET ASSETS - ENDING
*Please note that in the Adopted Budge (line-Item budget), Planned Use of Fund Balance appears listed with the revenue accounts.
J:IFistalSvc1Budgel‘Forecast_NevriSUPPORT SERViCES.xis
465,302.12
111912008
5254,200.00 $354.422.00 $574,295.48 $19,874.48
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUND I ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET ACTUAL FAV/(UNFAV) PERCENT
---
FACILITIES MAINTENANCE & OPERATIONS (#63100)
EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES:
Outside Revenue 3.58% - Fay. Maintenance revenue based primarily on requests for service from 0.C. Roed
Commission $14,331 and lay. Lease revenue mainly for space leased by O.C. Bar
Association In Courthouse for Voluntary Court Management Program $17.715,
partially offset by unfav. Market revenue due to marginally reduced level of Market
activity caused by local economic conditions ($12,171).
Inside Revenue 26,699,746.00 25,836,924.00 25,506,0/9.70 (242,844.30) -0.94% - Reduced Office Space Rental revenue based on lease agreement with C.C. Road
Commission tor space In the information Technology Center (562,000),
discontinuation or charees to the Fanners Market due to consolidation of the
Market with the FM&O Fund 1546,900). and reduced charge to the General Fund to
offset lease payments received from the O.C. Bar Association for space in the
Courthouse ($13,500) Also. reduced Maintenance Department Charges to
Departments ($155,500) based. In part, on reduced activity in buildings recently
renovated or pending renovation; partially offset by Refund of Prior Years
Expenditure $19,4015 to adjust project repair costs, Miscellaneous revenue received
from the sale of equipment at the County auction $5,800 and General Reimb. and
Prior Year Adjustments 59,200.
Total Revenue $26,953,946.00 $26,393,346.00 $26,170,376.18 ($222,969.82) -0.84%
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
$27,353,946.00 $27,187,319.00 $25,774,723.50 51,412,595.50 5.20% - Fay. Sublet Repairs 5333,633 due to fewer repairs required in buildings recently
renovated or scheduled for renovation (Executive Office Building, former Executive
Office Building, North Health Center, North Office Building); turnover $727,133; lay.
Overtime 554,003; fake Fuel Oil & Nateral Gas 5187.377 due to favorable long-term
pricing contracts; fay, total supplies costs for Maintenance, Grounds, Custodial,
• Security, and Material & Supplies $137,565 due to deferred projects; fey.
Depreciation $70,232 based on current depreciation schedule; and fay. Motor Pool
$18,004, Equipment Maintenance $35,781, Expendable arid Proprietary
Equipment $26,635, Garbage Disposal $14,965, and Telephone Communications
$12,526 based, In part, on pending building renovations and on required usage.
Fevre-ability is partially offset by unfav. Water & Sewage Charges ($140,529)
based on rate increase and usage; Software Rental Lease Purchase ($8,995) to
update Auto CAD software; Office Supplies ($6,343) based on usage requirements:
and Dry Goods & Clothing ($6,581) For replacement of outerwear.
($400,000.00) ($793,973.00) $395,652.68 $1,189.625.68
11/17/2008 FACILITIES INTERNAL FORE.xls
COUNTY OF OAKLAND
FY 200 YEAR END REPORT
INTERNAL SERVICE FUND I ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2008 VARIANCE
BUDGET BUDGET ACTUAL FAVIUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS OUT
BUDGETED EQUITY ADJUSTMENTS
NET REVENUES OVER(UNDER)
EXPENSES*
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$400,000.00 $400.000.00 $545,825.82 $145,625.82 36.46% - Budget assumptions anticipated lower investment base and interest rates.
12,000.00 75,599.18 63,599.18 - Return of remaining project balances from closed maintenance prOjects which
were originally funded by the FM&O Fund $52,800 and transfer from General Fund
for Bargaining Unit president's time $10,800.
(400,000,00) (1,030,000,00) (1,085,462,60) (55,462,60) -5.36% - Transfers to Project Work Order Fund to close Central Heating Plant Structural
Steel & Repair Maintenance Project ($51,417) and Jail Annex HVAC Upgrade
_ EfylqauinitylenAdarstmPeronjtefctor($92ulitZg). sapndasetracnsofsetrocfrm( the Market Fund.
- (49,890.00) - 49,890 00 SairkJe0t9FlUtQndclroesesulting from Market
Fund consolidation with FM&O Fund.
fo lL =,..aty,E3U.4.92 $1.393 47_8.08
$9_,908,537.75
$9,839,952.83
*Please note that in the Adopted Budget (line-Item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category.
FACILITIES INTERNAL FOREAls 1'1/17/2008
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2098 VARIANCE
BUDGET BUDGET ACTUAL FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
LPONTIAC MARKET (#56I00) .1
OPERATING REVENUES - OUTSIDE $165,822.00 $0.00 $0.00 $0-00 - Market Fund has been closed and merged In lo Facilities Maintenance &
Operations Fund by Miscellaneous Resolution #08049.
OPERATING EXPENSES $ 165,822.00 S - $ - $ -
NET INCOME (LOSS) BEFORE _
OPERATING TRANSFERS $0.00 $0.00 $0.00 $0.00 0.00%
TRANSFERS IN .. - 1,768,66 1,768.66 - Transfer In from Facilities Maintenance & Operations Fund to close Market Fund.
TRANSFERS OUT
NET REVENUES OVER(UNDER)
EXPENSES $0.00 $0.00 $1 768.68 $1,768.66
TOTAL NET ASSETS - BEGINNING ($1168.66)
TOTAL NET ASSETS - ENDING MOO
CO FACILITIES INTERNAL FORE.xls
a
11/17/2008
Infonnation
OPERATING REVENUES:
Outside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
305,500.00 305,500.00 3,180,357.32 2,874,857,32
Inside
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2008
BUDGET BUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
5793,063.00 $793,063.00 $710,008.37 ($82,154.63) -10.26% - Unfav. Outside Agencies ($59,361) due to lees than Anticipated external
customer requests; Unfav Reirnb Equalization Svcs ($30,000) & Deferred
Land File Tax ($23,290) as a result of change in billing procedures Cue to tax
assessment software. Offset unfav.due to fay. Access Oakland customer
usage $30,496.
26,744,285.00 26,739,813.00 24,874,557.28 (1,865,315.72) -6.96% - Unfav. Depts OC Dept.' Dev & Ops ($1,562,859); Imaging Dev & Ops
($498,648) and Clemis Oper Outside ($80,255) due to holding rates at prior
year levels. Partially offset by ley. Non Govt1 Dev 8 Ops $270,446 due to
increase in projects requested by Non-GF.
$27,537,348.00 $27,532,936.00 $25,585,465.65 ($1,947„470.35) -7.07%
$34,987,230.00 $38,634,099.00 $33,208,926.33 55,425,172.67 14.04% - Fay. primarily due to Proi Svcs $1,600,710 due to the deferral of IT projects
into FY 09; Deprec 51,467,485 for IT capital projects in progress not fully
operational; Software Purchases & Maint $1,327,472 due to reduced main(
fees for software: $833,512 Equipment Maint due to negotiating lower cost uf
hardware maint; $252,811 Communications & Service Bureau $81,675 cost
reductions; Salary & FB $233,548 due to vacancies & turnover; Parts &
Access $1134,275 due to equip under warranty; Travel 581,709 decrease in _
staff altendrig seminars. Partially offset by unfavorable Expendable Equip
(5570.403) for equipment replacmts; Indirect Cost (555.944) due to rate
subsequent to budget projection.; Insurance (6,043) based on usage.
(57,449,882.012) ($11,101,163.00) ($7.623,450.08) $3,477,702.32
NON-OPERATING REVENUE 941.03% Fay. primarily due lo Capital Contributions $2.297..115 Itsl asset from Clerrils
Fund for Jail Mgt Sys 3 increase in 'interest Income $583,242 higher cash
balance.
TRANSFERS IN 2,550,000.00 2.907,051.00 2,624,403.31 (282,647.69) -9.72% Unfav. due to amount returned to CCIRF per FY 08 budget task.
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
NET REVENUES OVER(UNDER) EXPENSES*4 382,00 ($7,888,612213 ($1 ,818.700.05) S6,069,911 95
TOTAL NET ASSETS- BEGINNING 32,308,510.62
TOTAL NET ASSETS - ENDING 530 489 840-57
'Please note that in the Adopted Budget (line-Item book) this is budgeted as -Planrveci Use of Fund Balance" in the revenue category
TOTAL OPERATING REVENUE
OPERATING EXPENSES
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2008
BUDGET pUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
Information Technology - Telephone Communications (67500)
$16,000.00
OPERATING REVENUES:
Outside $16,000.00 $31,958.33 515,968.33 99.80% Sa/e of Phone External $15,968 fey due to increased usage.
Inside 3,628,400.00 3,503400.00 3,282,253 20 (221,146.80) -6,31% Unfav. Leased Equip ($18,734) due to decreased use of pagers & Sale of
Phone Internal ($202,413) due to reduction in telephone rates.
$3,644,400.00 53,519,400,00 53,314,221.53 ($205,178.47) -5.83%
53.811,003.00 $3,811,003.00 $3,606,340.79 5204,662.21 5.37% Fay. $119,100 Indirect Cost: Maint Equip $19,900 lower than anticipated
casts subsequent to budget; Sublet Repairs 5E15.265 due to decreased use of
contractors; Tower Charges $21,760 due to decreased use of pagers, Expend
Equip $51,242 due lo decreased demand for equip replacements, Software
Maint $24,057 decrease In annual mainl costs; Prof Svcs 58,000, Travel
$5,000 & Info Tech Ops 43,830 based on usage. Fav. partially offset by unfav,
Communications ($164,650) due to increase in wireless usage & Software
Rental Lease ($10,314) for PBX routine software upgrade.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($166,603.00) ($291,603,00) ($292.119.261 ($516.26)
NON-OPERATING REVENUE 30.000.00 30,000.00 183,176.75 153,176.75 510.59% Interest income favorable due to higher cash balance than anticipated.
TRANSFERS IN 150.00 1b0.00 150.00 0.00 4.00%
TRANSFERS (OUT) • 0.00 0.00 0.00 0.00 0.00%
NET REVENUES OVER(UNDER) EXPENSES O 2614232.1 ($108,792.51) =M46029=
TOTAL NET ASSETS - BEGINNING 5,345,633.62
TOTAL NET ASSETS - ENDING 55,236,841,11
Please note that in the Adopted Budget Mae-item book) this Is budgeted as "Planned use of Fund Balance" in the revenue •category.
OPERATING REVENUES:
Outside $2,920,884.00 $2,920,884.00 $3,073,583.04 $152,699.04
413,774.00
•$3,334,658.00
$10,159,378.00
830 581.23
•$3,904,164.27
Fay. $508240 Sal/FB due to underfilis & vacancies; Professional Svcs
$326,252 fay, due to timing of Oak Video from implementation to support & -
maint: Equip Malnt $215,553 termination of Valcom contract; Depreciation
$481,775; Software Maint $267,510 Motorola maint incteded In contract
terms: Parts Access $70,562 decrease in repairs due to new LiveScan equip.
Offset by Unfavorable Communications (180,080) due to increased -
connectivity costs: Indirect Cost ($56740) subsequent to budget projection;
Software purchases ($10,860) staff .requiring development loots to complete
various CLEMIS projects.
$568,698.27 8.39%
$1,621,009.63 15.80%
1,644,000.00 1,649,195.00
0.00 0.00
1,590,131.00 (59,064.00) -3.58%
•
0.00 0.00 0.00%
Unfav. due to amount returned to GF per FY08 budget task. TRANSFERS IN
TRANSFERS (OUT)
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
Information Technology - CLEMIS (5350011
AMENDED
BUDGET
FY 2008
ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
8.38% Fay. In-Car Terminals. (External) $179,065 due to increase in MCC devices
tor ext. agoneleS;clemis Oper Outside $18,226 due to additional non OC
agencies; Rebated Charges 567.596 due to mugshot equip rebilled to Non
Copsmore ageneres Offset by expend equip. Partially offset by unfav,
Maintenance Contracts (5104,180) live scan equip under warranty & Outside
Agencies (58,073j due to actual -re count reduced subsequent to budget.
Inside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
414,582.00
$3,335,466 00
$10,260,186.00 S8,639,176.37
4 15,999.23 53.20% Fay. primarily due to CAD support tee for Radio's legacy system.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
($6,824,720.00) ($6,924,720.00)
310,000.00 310,000 00
($4,735,012.10) $2,189,707.90
1,402,447.69 1,092,447.69 352.40% Fay. Primarily due to Capital Asset Contributions for COPS MORE equip
purchases subsequent to budget projection.
NET REVENUES OVER(UNDER) EXPENSES' 4 970 720.0 25.0C) ($1.742,433.41)
TOTAL NET ASSETS BEGINNING 11.199,022.89
TOTAL NET ASSETS - ENDING $9 456 569.48
Please note that In the Adopted Budget tune-item book) this is budgeted as "Planned use of Fund 13alance in the revenue category.
467,364.00 46 f,129.00 921,4-48.64 454,319.64
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
COUNTY OF OAKLAND
FY 2008 YEAR END REPORT
INTERNAL SERVICE FUNDS f ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
Information Technology - Ra—IWZO—r-----runurOcattorfs (53600)
AMENDED FY 2008
BUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES:
Outside 55.01S,277.00 55,019,277.00 $4,280,759:19 ($738,5:7.81) -14.7/% Unfav. ($690,402j 6-91 t due to decreasing land line use; ($243,797) Antenna
Site Mgt due to consolidation & paging phase out. Offsat tinfav. primarily due
to fay. Outside Agency revenue $194,309 due to bihing of legacy system; fay.
$1,572 Sale of Equip below capital threshold.
Inside 91.26% Favorable Internal revenue for Leased Equipment $323,256 & Parts Access
$76,093 due to continued billing for legacy system; Prior Yr Adj $53.493; Z.
Productive Labor $1,477 due to increase in support svcs.
TOTAL OPERATING REVENUE $5,486.641.00 55.486,406.00 $5,202,207.83 ($284,198.17) -5.18%
OPERATING EXPENSES $7,318,095.00 $7,217,860.00 $3,387,981.36 $3,829,878.64 53.06% Fay, Sal/FS $21,625 due to overtime; Deprec $3,993,000 due to Wing of
new system start; Maint Cord 5479,0110 due to extended warranty; Indirect
Cost 555,200 subsequent to budget projection: Maintenance Dept. $31,870
due to decreased usage; Special Projects $15,000 due to lower than
anticipated tower painting costs. Partially offset by unfav. Communications
($53,400) due to Increased tower connectivity costs; Equip Repair ($121,100)
due to maintenance of legacy system; Expendable Equip ($157,030) due to
tower security camera project; Tower Charges ($23,784) timilig of contractual
increases for leased tower sites & CLEMIS charges ($413,300) for CAD
support fees for legacy system.
(51,831,454.00) (51.731,454.00) 31,814,226.417 $3,545,680.47
750,000.00 750,000.00 1,252,858.79 502,868.79 67.05% Fa. primarily due to Interest income $1,002,869 higher cash balance than
anticipated and offset by tinfav. Gain an Safe of Equip ($500,000) due IQ..
timing of expected sale of legacy equipment.
178,000.00 183,687.00 183,687.00 0.00 0.00%
_
(150,000.00) (250,000.00) (200,009.00) 50,000.00 -20.00% Fey, due to transfer to Info Tech for the help desk concerning the new radio
system.
NET REVENUES OVER(UNDER) EXPENSES. 1154.00 (51,047,767.00) $3,050,782.26 $110919.26
TOTAL NET ASSETS —BEGINNING 49,285,096.00
TOTAL NET ASSETS - ENDING 552,335,868.26
Please note that In the Adopted Budget (line-Item book) this is budgeted as "Planned use of Fund Balance" In the revenue category.
Fire Records Management 53100)
OFERATINQ REVENUES;
Outside
COUNTY OF OAKLAND
FY nu YEAR END REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2008
BUDGET EIUDGET ACTUAL VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
$185,928.00 5192,658.00 $198,777.72 $6,119.72 3.18% Fay, Participation Fees $8,269 due to addition of member agency, Rebillfid
Charges $6,042 due to increased billing of costs to members. Partially offset
by unfav. (58,192) Outside Agencies due to liming of implementation of new
agerioes.
TOTAL OPERATING REVENUES $185,926.00 $192,658.00 $198,777.72 $6,1 I 9.72 3.18%
OPERATING EXPENSES $636,720.00 $642,208.00 $596,438.46 $45,769.54 7.13% Sal & FB primarily fay $17,068 due to On Call reduced salaries;
Communications $12,438 due to decreased phone rates, Equip Repairs
$18,400 switch to time & materials; Personal Mileage $1.400 due to
decreased usage & Expend Equip $12,597 due to decreased demand for
equip replacements. Partially offset by unfav IT Dev ($11,600) due to
programming cost; Indirect Cost ($1,909) & unfav. Depreciation ($2,150) for
capital equipment added after budget.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
($450,792.00) ($449,550.00) ($397,660.74) $51,889.26
2,000.00 2,000.00 8,250.76 6,250.76 312.54%
TRANSFERS IN 413,997.00 425,179.00 420,794.50 (4,384.50) -1.03% Untev. due to lower than anticipated participation fees from OC agencies.
TRANSFERS (OUT) 0.00 0.00 000 0.00 0.00%
OPERATING INCOME (LOSS) 1$34,795.0O 371.00) $31,384.52 $53 75.$.52 .
TOTAL NET ASSETS - BEGINNING 279,398.00,
TOTAL NET ASSETS - ENDING
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
Garnishment Fees
Interest and Penalty
Jury Fees
Litigation Settlements
Miscellaneous
NSF Check Fees
Refunds Miscellaneous
Reimb of Employees Compensation
Adjustment of Prior Years Revenue
Checks Cancelled
Prior Years Adjustment
Refund Prior Years Expenditure
Sale of Equipment
462.00
2,001.04
9,541.67
8.01
3,197.14
12,523.61
288.64
5,562.29
(43.86)
17,378.90
1,782.34
9,031.48
7,485.00
County of Oakland
Detail of Non-Departmental Sundry Revenues
For the twelve months ended September 30, 2008
Total S 69,218.26
86
Bank Charges
Fees - Per Diems
Miscellaneous
Refund Prior Years Revenue
Reinstatement Prior Year Check
3,236.96
1,031.45
3,295.00
35.289.72
170.10
County of Oakland
Detail of Non-Departmental Sundry Expenditures
For the twelve months ended September 3D, 2008
Total $ 43,023.23
JENNIFER M. GFtANE-IOLM
GOVERNOR
STATE or MICHIGAN
DEPARTMENT OF CORRECTIONS
LANSING
PATRICIA L. CARUSO
DIRECTOR
October 30, 2008
Dear County Jan Reimbursement Coordinators:
This correspondence is in regards to the FY 2008 Appropriation for the County Jail Reimbursement
Program and updates and finalizes our earlier correspondence of September 12. 2008.
Per Public Act 124 of 2007, Pan 1, Line-Item Appropriations, Section 103, Planning and Community
Support, County Jail Reimbursement Program, the funds appropriated for this program was
$13,249,000. Based on final revenue collections for telephone commission ($5,734,600), civil
infraction fees ($6,778,847) and the FY 2007 carryover ($267,940), the total amount available for
reimbursement for the fiscal year is S12,781,387. As you are aware, the revenue controls the
"amount appropriated" and for FY 2008 it was $476,612 short of the line item.
According to Section 414, paragraph 7: "County jail reimbursement program expenditures shall not
exceed the amount appropriated in part I for the county jail reimbursement program. Payments to
counties under the county jail reimbursement program shall be made in the order in which properly
documented requests for reimbursement are received. A request shall be considered to be properly
documented if it meets MDOC requirements for documentation." All billings received by the Office
of Community Corrections, have been reviewed and processed for payment in the order of which they
were received.
The total C.IRP reimbursement requests submitted by the counties for the fiscal year totaled
$14,579,025. All counties will be notified in the near future, in writing, of requests that will not be
processed for reimbursement.
If you have any further inquiries, you can contact me at (517) 241-8324, or by email at
konopaca@m ich cian gov,
Sincerely,
Cheryl Konopaska
County Jail Reimbursement Coordinator
cc: County Sheriffs and County Jail Administrators
Director Caruso
Deputy Director Schrantz
Administrator Wickman, BFM
Administrator Brzozowski, OCC
GRANovion PLAZA BUILDING • PQ. 130X 30002 - LANSING. MICHIGAN 48909
wwwyniLmigan,gov (517) 335-1426
JENNIFER M, GRANHOLM
oweRNoR
STATE OF MICH:GAN
DEPARTMENT NS
LANSING
PATRICIA, CARUSO
DI RC CTOR
OFFICE OF COMMUNITY CORRECTIONS
Grandview Plaza Building
Lansing, MI 48909
(517) 373-0415
Fax: (517) 373-9545
Date: October 31, 2008
Pages: 9, including this cover sheet.
To: Joe natkosky
Oakland County CJRP Coordinator
Fax #:•248-452-9751
From: Cheryl Konopaska
NIDOC, CJRP Representative
Subject: FY07/08 County Jail Reimbursement Program Lack of Funds
The following pages are copies of reimbursement foaas for diverted felons that your county
submitted to the County Jail Reimbursement Program. These reimbursement requests were
not processed for payment due to lack of funds. They indicate comments regarding
corrections and/or adjustments that were made to the county's original rcirnbursement
request(s) as to eligibility, etc.
If an offender is still serving time in your jail for the originally requested case as of 10/1/08,
the county may bill for subsequent days in Fiscal Year 2009. Billings for these offenders
beginning 10/1/08 should be shown as an "Admit", indicating the original sentence date in the
Notes column. Other offenders that may have been removed from billings prior to October
may be billed as well providing documentation is received to substantiate approval.
Please share this information with your sheriff or other appropriate county personnel:
If you have any questions or concerns regarding the billing adjustments, please contact me at
(517)241-5324.
Thank you,
Cheryl Konopaska, MP Coordinator
Office of Community Corrections
joseph matkosky
From: Joseph matkesky [matkoskyjDoakgov.corni
Sent: Monday, November 03, 2008 8.51 AM
To: 'Soave, Tim'
Subject: Writeoff of State of Michigan A/R Diverted Felon Reimbursement
Importance: High
Tim,
I received an E-Mail on Friday 10-31-08 (Scheduled Day Off) from Cheryl Konopaska MDOC CJRP
Representative noting that we will not be paid on our September 08 billings due to the lack of available funds at
the State.
Therefore we will need to write off a total of $226,374,00 for FY 2008 year end made up of two Invoices:
1. SHFDF0908 $206494.50
2. SHFDF0908A 19,879.50
Will forward E-Mail from State to you separately.
Any other questions, please feel free to call,
Joe Matkosky
8-5040
114/2008 90
SCHEDULE OF DONATIONS FOR RESTRICTED FUNDS
FOR THE YEAR ENDED FY 2008
FUND
Animal Control Legacy Fund
Children's Village Donation Fund
Medical Examiner Family Grief Counseling Fund
Medical Examiner Library Donation Fund
No Haz Waste donations
Probate Court Trust Fund
AMOUNT
$71,244.76
13,446.13
2,075,00
1,000.00
12,061.44
2,445.00
$102,272.33
Prepared by Fiscal Services - 11/2412008
COUNTY MICHIGAN
DEPARTMENT OF HUMAN RESOURCES
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
Nancy Scarlet, Director
TO: Lynn Sonkiss, Chief Fiscal Services
FROM: Jordie Kramer, HR Analyst
RE: Contributions for Little Oaks
DATE: September 25, 2008
The following outside groups have submitted donations in the amount listed to Oakland County
for the purpose of purchasing a new sandbox for the pre-school playground at Little Oaks:
• Gretchen's House at Little Oaks $225
• Friends of Little Oaks S500
• Parents of Little Oaks $500
The donations have been recorded in the FM&O Fund to reimburse for costs associated with the
purchase of the new sandbox (Fund 63100 Dept. 1040719, Operating Unit 20011, Account
650301).
There are no on going operating costs tied to the purpose of this donation.
if you have any questions, please feel free to contact me at 8-0543.
Thank-you for your assistance in this matter.
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE HU DEFT 440 • WATERFORD MI48328-0440 * (248) ssa-osao • wwntoalagov.com
92
, Date Sponsor Purpose Amount
March 08 DTE Heritage $5,000
Conference
Sponsorship
for 9/07
Conference _
July 08 ITC Green $1,000
Infrastructure
Program and
Native Plant
, Demo Garden
, August 08 ITC Green $1,000
Infrastructure
Program and
Native Plant
i Demo Garden
October Finnicum MSOC Main $250
07 Brovvnlie Event Sponsor '
Architects
October City of MSOC Main $250
07 Rochester Event Sponsor
October City of MSOC Main $250
, 07 Farmington Event Sponsor
October Robert Hilliard MSOC Main $250
07 Event Sponsor
November Creative MSOC Main $500
07 Designs & Event Sponsor
•, Signs
November Tri City MSOC Main $250
07 Business Event Sponsor
Association
November Metro Aircraft MSOC Main $250
07 Instruments Event Sponsor
November North Oakland MSOC Main . $250
07 Foundation Event Sponsor .--- - November City of Walled MSOC Main ' $250
07 Lake Event Sponsor
November City of Royal MSOC Main $250
07 Oak Event Sponsor
November I, Carrier & MSOC Main $1,000
- 07 Gable Event Sponsor
November T&C Federal I MSOC Main $250 1 07 Credit Union I Event Sponsor
• December Howard & MSOC $2,500
07 Howard Program
Attorneys Sponsor
93
December: Leiser Road MSOC $50
07 Limited Program
Dividend Sponsor
}lousing
• Association
December Applied MSOC Main $500
07 Science & Event Sponsor
Technology
March 08 National City National Main 1 $4,200
sank Streets 1 Conference i
Sionsor
I, April 08 Michigan State MSOC $2,000
Housing Workshops
Development Sponsor
Authority
June 08 Applied MSQC $500
Science & Workshops
i Technology Sponsor
Main Event Sponsors — used for catering, facility, entertainment, sound and other
equipment, decorations, etc.
MSOC Program Sponsors — used for events throughout the year such as educational
workshops.
MSOC Main Streets Conference Sponsor — annual sponsorship used for promotional
materials, sometimes travel costs (depending on conference location) for IvISOC
community representatives, etc.
94
COUNTY MICHIGAN
DEPAATMENT CIF MANAGEMENT AND BUDGET FISCAL SERVICES DIVISION
Thriothy J. Soave. Manager
ilbAKLANDT L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
December 11, 2008
Bureau of Local Government Services
Michigan Department of Treasury
Treasury Building
430 West Allegan Street
Lansing, MI 48922
For the fiscal year ending September 30, 2008, Oakland County reports three (3) funds
with a negative unreserved fund balance (e.g. a "deficit"), and one fund with negative
unrestricted net assets. Below, please find a listing of those funds, the amount of the
deficit, and a deficit elimination plan:
Capital Projects Fund - Lake Levels - Act 146 S(53,089)
The negative unreserved fund balance in the Lake Levels - Act 146 Fund primarily
reflects costs that are related to the Bush Lake Level project. Costs-to-date include
preliminary design costs as well as litigation costs associated with an on-going legal
action that has not been resolved to date. Once the design phase is complete and the
litigation is settled a decision will be made to determine if the project will move forward.
If the project is to move forward, a total project cost analysis will be prepared. If the
project does not move forward, a special assessment will be issued to cover the
preliminary design costs as well as the costs for litigation.
Special Revenue Fund - Lake Levels - Act 146 4167,539)
The Lake Levels - Act 146 consists of 30 separate lake level funds. Annually, lake level
funds are reviewed and assessments authorized. Assessments are determined in July and
are placed on December tax bills. The assessments are meant to cover any individual
fund deficits identified at that time, and also to cover the anticipated operating costs for
the following year. Due to unexpected costs in FY 2008, there are several individual lake
level funds with deficit balances; however, the majority of the overall net negative
unreserved fund balance is due to a S139,403 deficit in the Oxford Multi Lake Level
Fund. The Oxford Multi Lake Level Fund deficit is related to a large maintenance
project being funded through a 5-year special assessment beginning in 2009. Negative
EKECUTIVE OFFICE LDING 41 WEST • 2100 PONTIAC LAKE RD • WATERFORD MI 48328-0403 • (248)856-0607 • FAX (248) 975-9869
95
unreserved fund balances in the various other lake level funds will be reviewed and
eliminated in future years assessments,
Special Revenue Funds - Pollution Control Grants 1/45( 118,991)
The negative unreserved fund balance reflects the fact that this grant fund operates on a
reimbursement basis; e.g. the County pays the original expenses and is reimbursed by the
grantor agency after submission of the proper support documentation. Typically,
reimbursement for year end expenditures lags by two to three months. Once
reimbursement is obtained, the negative unreserved fund balance will be eliminated.
Should the reimbursement not be sufficient to cover the expenditures, the County has
match funds budgeted which will be transferred to cover any remaining deficit.
Internal Service Fund — Drain Equipment Fund S(2,084,121)
The negative unrestricted net asset balance is primarily due to the recent change over the
past several years to replace Drain Equipment owned vehicles with leased vehicles from
the Motor Pool Fund. The replacement of Drain Equipment owned vehicles requires a
transfer from the Drain Equipment Fund to the Motor Pool Fund at the time of purchase
and the number of owned vehicle replacements has been fairly significant over the past
several years. Also the charges from the Motor Pool Fund were more than anticipated
(budgeted) for the fiscal year ending September 30, 2008 due to increased operating/fuel
costs. Even with higher than anticipated fuel costs charged to the Drain Equipment Fund,
the Drain Equipment Fund was able to make a significant fiscal improvement in FY 2008
realizing a positive change of net assets of $137,171 as compared to an operating loss of
$984,668 in the prior year (a swing of over $1.1 million between years of operations).
The $137,171 positive change in net assets is slightly more than the $123,446 projection
provided to the State of Michigan in April 2008. The Drain Equipment vehicle rates, as
well as other equipment rates, were increased for FY 2008 and will continue to escalate
in order to cover annual operations and future replacement. It is anticipated the negative
unrestricted net assets will be eliminated by the end of FY 2011 based on the continued
rate adjustments, and the decrease in the number of Drain Equipment owned vehicles
requiring one-time transfers to the Motor . Pool Fund for replacement.
We trust that the above demonstrates that Oakland County has sufficient plans in place to
eliminate the negative unreserved fund balance and negative unrestricted net assets
reported in the financial records for the fiscal year ending September 30, 2008. Any
questions regarding this matter should be directed to my attention at 248-858-0807, or by
e-mail at soavevgoakov.corn. -
96
Shicerely,
Timothy r-Soave, CPF0
Manager, Fiscal Services Division
Department of Management and Budget
Oakland County, Michigan
cc: Robert Daddow, Deputy County Executive
Patrick Dobany, County Treasurer
Laurie Van Pelt, Director, Management and Budget
John McCulloch, County Drain Commissioner
97
• 1 of 4 Cain Ecppment Projection 2009-2052.M5 Precasted by: Fiscal Serviceo Sorkfas 11/14,2006
COUNTY OF OAKLAND
13 N 16 1-11.FNIE41 FUN1J 6:390U - PRLIJKIIIIILINS tiltilL/LItai 1r3 LULL
- —
. ' Y 2009 FY 2011 FY 2012
. ACCT0 Account Description FV 2004 Actual FY 2903 Actual FY 2906 Actual. FY iao 7 Actual FY 1008 Actual Projection Projc31on a3ectIon Protection Comments- -
OPERATING R.130 LE '
530539 ' Dis - tah Services S7 78 54'S IIIIIIIIIMMII ME 55 3 SO 1•1 56 C6I . 1..1 $6 06 irclutfed a I% lanationary Canton__ ._ .
530658 Ex.sdnnentnIni___Ftet 469 4 1ISk1L 1 0363 1 169 15 1 19 3 I 159 43 . 1 400 1. . 1.4 4 Included a ;Rinilthonaly factor. ..
3iiiir) Maintenance Contracts 51 2 61 MIK IIMINIIIIIIIN 1/3 64 08+ Rq 92 . 85 77 -•:' 'mindedl' a inflationary &Mar.
531687 Bela Red Oa 23 7 2 41 • 2638 • 13,01' 1173 78 • 75 11 75 COI 75.00+ 75 001 '
531785 Malt,. -Ind:. S ce Coat ED 8 14.3 6911111111113013 158 • 6 98 9811MEIY3 96 10298i 105 03 ' 107,141 included a ni inflatiocurry factor. _
631 827 Reinib Omani 89 73 • 401,63 38341 405.69' 409.73. 413 85 417,99' 42' 17 • itziuded ;I;i4 infLatiana fantor, _-- —
632401 Ve hid a Rental 1,047,19 1,261,75' 1,166,01, 1,453.35 • 2.024,57 2025,80 2,232,09 2,3.43,69 2,460,83 included a 5% inflationary factor - tiSiat5
operant,' la costs and replenishment of
re laccraton .recoe
• • 5632 Planned Ilse of Parc! Mance MIIIIIIIIIIIIIIIMEIIMIIMMIG i ___ -- —
0456 Prior Years Ad'ustraants .3251 5 66 s
(15.3 Prior Years ReVesue 1501 0 Uf • --- --
7057(3 Refund PrforYetrnEs , end 17 58 37 V/ 19
.M1= Sale cfSera • 4 37 1 - ____ • ;70627 kale of • ui • man .26,13 • $
35152 AL-INS •-.1th Seesiem 12 9 11 9.. 1 I. 11n113%1 1079:11.11111111111M 11 01 11 12 . 11 3: included a 1% inflations factor,
35206 l' t-,..fttArzetent head 2 75 21,42. 20,55 18,6 • • 20 04 20 4 20 44 ,•--- 20 65 7 85 included a 1% intladonary factor. - 3542.2 -- t.MaintemanceCnotrams i 60 1_6„.64 • 15,1e Is • 7 19 2 P 19 1 19 19 BO 20 00 inchtded a i 14 inflationary factor.
•35530 1 i.- Mbar Revenue 21 30 AB 7,5. 1 .10 _ 831 133 1 831 37
EggEMINIMM • .xt-Rebi1let1 Charges Rev ' 233 3 Lrt p.1: • 37 7. /32 4 150 I 0 150 1 I 150 DO 1 0
.3.5777 ' t-SCADA installation Fee 2 t 1111111111111111E I 111111111Eillini _ ._
. OTAL OP F_RATINc. REVENUF. St 997 47 33 078 17 3 512 03• 33 152 1 st 24 13 54 1 54 id 18: 34 6'77 • : • 54 ; .5 44 2 _. _ ___ ._ _ ._ _ . _ .. . °PIRATING EXPENSES .__ . -.
-702010 Salaries 225,79 — 330.43 t5.21:133 — - 55'0,3 11.1,36 - -- 30•17, 103, 11 306,03 1 30,091Dratalk-acc.73-6•A7VcTsi-on-ur-u-.1;Crio-ciul-
. July 2048. As a resuli, !bete will Se a
reduction in Labor, tquirrant charges and
the mapping allucatioo to din mew.'
conversion project_ Included 1% .
tuflatinruary facbsr increase on salaries
, !based on 2009 mount_
' __ 2. 5 -MaLTEEE 66720 25 .1 , =MIMI 15 15 osill.111111111M1 15 s 1. i . .
722740 !Fringes 107,08 • ' 149,70 ;. 280.0 257.39 , 145.001 50.85: 153,87 -11-71in—Plooril &aversion pToje.i.s7emal
• 1.lely 2013 As a result, there will be a
1.
. -reduction ifl labor, equipment chargee and
the mapping s.flocation to the record
r.00vcrsioa project. Included a 2°A
. inflationary factor increase bared cri Z009 Iamount- • - - _ __ ___ .
I otil Salaries And Frhyes 5360 93 1=1 5972 65 3396 9 • 3806 • $469 0 54164.53.. 547.1 :8 S477 •6 — _ _
730058 dministration __. 10 5 . _ . . _ _ -- _ _
2 a . • cti 2 ofn /30t14 • aon Ex • . 5 2,4 + 1 74 _ _i..._ • 1 ' 2 0 — - - 730324 onununicadans 22 44 27 731 29 43 ._ _•_ 27 D_ 27 00 77 CO II 27004,
_ 157111 730373 onnaernd Services 209 31 • 67 44 75003 75 00 75,ds4
_ 730562 bins' Service MINIM 12,20 _14 3.? . ; 1514 i 5 0 15 7 1 15, 111
730562 - I. Li Alta, °KS & Wake! _ 712 161 1111111111.M ' • • • .4._ -- 730646 • yip-rural Repairs &Maim — 19,141 9.38 , 24.21 , ri.osi • 35,65 70 1.14 20031 2000' 20 ti
2 cd 4 Equipmaril Projecdon 2009-201 Prepared by Fiscal Services- L. Soretiss 11114/2008
. 1.4.-141i 1 ...PE urt.r.a...nrim
NE' U11111ENT FUND 63900- PROJECT1a Nis 140.1t1111.1G11. FY ICIc2 -
. in0b9 FY 2010 01( 2011 FY 2012
ACCIII Ammo Clurription F1'20114 Act II21 FY 2005 Adair! FY 2006 Actual FY 1007 Adoll FY 2008 Actual Projection Projection Projection Projection moments -
0553 _Li. luta Rental _ 4,6.2C 3.1 - 663 111 3 t I 0 I i i 7''' ' -
ornitoir_ - - - ------ --- -2 - - - -';
. ' 55 71 1 0600_ tll C
0667 I ..cipment Repair Maim Vehicle • 4049 ' 4 . n,10 62,30 29,99 13,42 40 40, 40,00
E 0655 L .0 men! laretrit 07- 23 '
a!______ rciet 6t F-cpross . __ 239 • a , 2 20 2 2 2
0779 - utt1 Oil • 43 23 5 . _ a 3 3 - - i D716 • c & Ttribtcshossl Kg s . I 71 2 S 511
g 0926 -Arcot Leber Cost 175,109 ... . 139 00 141,37 /75 90 11903. 61 5 61,35
c 0940 nroance 172 "- LB I 03 12 IS 18 -,
1 bortitory Foes 0 20 _
1!115 rinses And Parcels ._ C ' 37
I! 50 ' tonsoce Contract ' .10C-- - --'.- 1 18 -
-
3, 3 5 3 0
II 57 - - nrcoascc F. etu_pi enroll 655 o i a ] inummin; 3 3 00
11164 oteterrance VelilcIrs I 31R 1 76 - 7 02 I 37 I r 1 2 2,0 _ - -t
1!'I3 embs ", Dues & Publication • 40C . 3 54 4 45 1, 45 45
1! 41 clam:mous a lot IIIIIIIII•ME
i111 69. ___ os-Nators1 1,68.3 4 4,3 402. _5,3_16 11
___
RI! 45 - 03C' 11 1 11 90
na Q} Milsr.Ao C a 13
El 1 $13 rofG-daned Serrizos sA
_ _
7 I 36 tective C1Othise,11. Equipment - 27A1 48 64 46,_ 33 54 29 30111 30 I 30, 30,00 _._______... . __ ____ _ . .___.t. 7 0 3,7 5, 1 P F 5, 5,0 5,2 I 5,50. ollabosory Isom IrcuseSe froto landlord .. @ter .5 yew lock io ui _
731752 SignateScrc.ices _ .. _ _ _ , _ _ 96„ _ r _ --
731773- .- Software RolaLleaseT'atebase _ -7,504 - T3 a 7 2 .
731700 Software 3 • • odiMeintrosure 1,733 157. 1,24 510 10 10,
531941 _ _ Trainiu E ; _
731974 Tcwing and SuzIsee Fete 6
73201.13 Travel and Conferenee 3,265 - 3,17- 4 1 5 5'i- 50. e__
733107 Water sad Seusc_CLItutts 17 5 1111111111.11.1011111111PE
731109 Wider Forages'
o.
• - _ _ __--
35 -
730037 Ad. Prior Years Exp 1,57 13,77 3 - t 733- -
730044 Ad . Prior Yams Revenue 111,2 . • 1 I _ 96 11,4.. - ,
Total Contractual $552 : 61 $49 . 344 11 $448 01: $36 g $315 I.. $32 3 531 3 .
7 9 ornputer Supplies 4481 12 n 2 25 n 20.04 20 44 2085 - 1 i 2
IT, 68 A Ea abi.__t eons _ 41,455 ' 5 11 I
--..,• 20 ..! _20 00 _
1111 i S4 vendable Eque' nit Express 50,301 _ 19 09 7,3 25,18 2D
170 ilner Expendable Equipment • ..__IW , -- -. - -
_ 12 12'
1 $i tkn & Processin_ 911C,__ 1 75 10 12
; 10 Oil and Omen _ 1 n 20 3 54 1 4 _ 4U --774'T
_ _ ... - -- -
; 17 I illls1.1411C1; &wiles 7 MO: _ 53 -
194 I. re 'rink a& 6.1,2•11.W. 241,259 17570 195,55 236,83 91.70' 9.1- a 97 1 99 6 -- - - -
liE1135 I rebondise C 1 I -
3,01C . _. 36 - -2 45 3,2 t 14 65 - 4 4
I" , fffi., ..„„, __
1 4 '0$1/1 tentut1 Mail- C. 2 29 5 _.- ---
ff i I n sh.. si,,,,. lin 2641, - 22 00 717 25 7 - 7 0 -
E! 594 Small Toots 9 10 SI 2 ' , 3 42: • 6
7 501 Unarms . C P . 21. I
Tote Commodities 5351•W_ 5241,70 0233,97 5172,30 116'7 3 510162
COUNTY OF OAKLAND
30f4 Drab Equipment Prolection 2009-2012)(10
Prepared by: Fiscal Services - L. Sortk1s6 11/14121106.
IP IN E ULFMENT FUND 6.3900 - P111.1VECI11.114S 1H111.21itili Id Y 211 LL
_
.FY 2009 FY 2010 FY 2011 FY 2017
ACCT8 Acton/11 Deler191966 FY 2004 Actual * FY 2005 Actual FY 3004 &Mal FY 207 Actual FY 2008 Actual Projection Projection 'Projectiort Projeden Cintninent1
761121 _15epreciation 484 29Z 4 265 93 35902 564 4. 141,563 r 4511,705 460471
Total- DeprecInUon $504,20. 5484,02 5265,9- .• 5564 $543,541 • • $1495,705 $460,17113ased nu capital budget plan updated in
-- October 7008.
771639 -Drain Equipment I 66,27 351,57 100. 102,• ro 104,041 • 106,121 108,24 FY 2007 includes 2006 end 2007 setrypins
' . allocation Qat Was stnplicable to the GIS
. Recgad Conversion project. The project is
• to be completed M July 2008 sod therefore
, equipment ebar.i.es iliould return to tower
ilt01.1fit of rilares.dutately 3100.K.
775754 Minatenance I • , . eat C 12 2 124 16 3 16 II 1665 - 16,8:32' iocc included & I% irinationarv factor.
774636 .. . Info Ter.b Operkinto 551,77 • 520,04 5302_ 13971 _ 59828 604 7 610 1 616,416 622,0C included a 19 io itatiunary factor
774657 asutance Pend 1 94 ' 51 05 43 ' 40 5 . 34 Ii 40 11 ./ 4OII 40,000, 40,00
776661 Minor Pool $135,06 710,14 898,14 1,177,22 1,457 1,526,1 1,602A9 L511.1,616 1.7615.140/ _--. Esmond 5% inflationary factor bused col
2009 amount due to rising operating CPPISIk
- kad the sunyersio.n ufsteitdartl vehicles
. from dem °word to leased.
776666 Print Shop ,___1 ,01 2 I -l I 42 ,... _
777560 Radio Oommunicationz 1 . 1 72•Jil 3il 172' I 'I 00 1.500
778675 - Telephone contuaindcatleos 128 06 152,S 94 7I 91 7 94,247 95 189.inelialad a 1% inflazionary_factor._ _
Total Intermit! Servitors 54431,137 31,698.84 52,257,43 SU 52,3131,81 02,465.32 $2157,73k. 5.4651..16t
TOTAL OPERATING EXPENSES 5.3 0 IL 5329M0 53,014 i 93,9511 89 997 7 54,064,472
OPERATINC 17.1.E.4EAH (1..055)__ (31,211,4 3194 del (5451,029 _ 37 175 321021 548 98. 557060- 5679,662 5780..974__
14001-OPERATINC MI/ENDES EXPENSES _
685385 & 653077 lotenest Revenue _ Ig.--,4i _ __ _agg -- - 96,067 TUL69:1 103 469 (80 006 (701,(100 gettivi . yo.-frocti -
Interim Expense I 1 I (9,959 . 06U (7a00 APO _ (6,9001 _ 130) . _ _ __. _ . _ _
Creit_s_a) on Sale arl.r.i , mug 100 01 71 71 35,281 52,96 5-5A 23,8 2:3,60' 15,000 5,580
Net non-uperating revenuer 5116,43 569,1 -(54,69a (954,91)4 (369,200 (552,700 • 041,000 (540,5110)
-- (tmesse0 -
Leanne (Loss) Beton, Traeger* ES. (54131,01 (535,31113 (5141,310 (0752,86 5177,32 5423,7 3517,9 .5638,661-- 3740,47
• Contributions -
95500 Transfers /0 I 465 ' 115 97 2)0,22 0 C
86001 Transfers Oid (357,852 (455,146 (404,967 (366,779 (267,225 (100,000 (100,030 (100,004 (NORM .Roiaced 2009 from 3200K to S100.1{. beset
Ian preliniintry earn: meets Slum OCLIC Ism . . next winklikely be downsixed. .
. -
CHANGES 1,51 NET ASSETS 41,489479 _155 .1174 _ 564-371. 459341660 1149a1 $323 7 3417 90 . 5533,667 .640„474 . ,._ __ _
• _ _ --
- __ NET ASSETS - BEGINNING $5,102 78.0 .11.13S.I 3.3 910 42 .V_a6 • SI • 78 • 2 8 ' 51,852,09 53 05E, 53,8013,66i
_
NET ASSETS - END LNG_ _ $3 915 499.0 Si •Tit •1 $3 4344: no. 3, • is.. Pk 52 09 53 70 00 03,800.1.0) 54,449,141
_
1
-
".".f.i1",*;:ii' .'.: ;11.0.7.3.07:;•\i'.;?rf_.)-35A.5i3OVI Eased ou capital budget pi= updated in
4n/rated I . bal Matti potr.r.g.k4A^ ..-.-i-,':-.,-,i ,;_#14. 'r,s3,. .14 3...,, . 1,‘ , -, a.,-,,.....,a...i. ' ,-3....A.;:".Sic:C ,7 OCtober 2008 ens estimated equipment .., •- -r, ..,:- ,--' '"- - ..'z . 7".t=1.4.. '-' .:-." ..-. ..i. ' rA"-' - .. - e...6%. . . • 4, - -- -1. . , ,4z3-,2 21 . _.t.i.,'''.,-.T.replartnitzt amounts of SI 5IC for 2010- .. ,..-:.. " "err:1,44',1..- 775 '''' 1,1.4 , .N.. 1 ..., .- '1 ..,:qt,i,:n--rr....---1,i55--,..):,'._
.« - . - .1.4,, ".. - .4 ."-- 4 I :itV't .4.110 • .- 4'..-*A"4. . 4. -* •Z .i, ,"-.P2.1.,•,.....“-A- • 012
..q.". ft. .,..,,,, ., 4,e..'4,-,..% *.' n,.6-. 11_/-",,_,...4...411,A,..2f/AC.._ .•.•,' .... . 1, ..,:.rit..?.4-0•0,7-.4.:ri.-,...1-'2 '
•,...4•'S.`• ..A. '-11 -'CL•-..-', ..'p - • * IM.,1,• '•..LIt.,,,.."4.)irf:X!..E.,•-44:11e,:&. q.,_ '4.7z•••,, _ • "._:ni.V.:.r1,-, ,--:,..',. "v.
ei:1,5-it`•......: .:0,4.)L 72f,-:47 7" 02,143,4,21) -17 i10.1, ..-.641*.iVi: '''.4 'I ' ..WW111:101 ' i4'01,503N-M-,t,$1 'IR ?,-,
December I I, 2008 Resolution #08266
Moved by Rogers supported by Clark the resolutions (with fiscal notes attached) on the Consent Agenda be
adopted (with accompanying reports being accepted).
AYES: Burns, Clark, Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel,
Hatchett, Jacobsen, Kowall, Long, Middleton, Nash, Potts, Rogers, Scott, Spector, Woodward, Zack,
Bullard. (23)
NAYS: None. (0)
A.sufficient majority having voted in favor. the resolutions (with fiscal notes attached) on the Consent Agenda
were adopted (with accompanying reports being accepted).
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 December 1 1 ,
2008. 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 11th day of December, 2008
eat
Ruth Johnson, County Clerk