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HomeMy WebLinkAboutResolutions - 2008.02.07 - 9446MISCELLANEOUS RESOLUTION #08 026 February 7,2008 BY: FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FY 2008 AND FY 2009 BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS on September 20, 2007, the Oakland County Board of Commissioners adopted the FY 2008 / FY 2009 Budget, which balanced appropriated expenditures with anticipated revenues in accordance with state statue; and WHEREAS the adopted budget was based upon certain economic assumptions, most notably a certain percentage of growth in the taxable value of real and personal property located within the County's borders: level of reimbursements and payments received from the state and federal governments; and certain expenditure levels for mandated services; and WHEREAS the local housing market, highlighted by record home foreclosures, has slumped to the point that the property tax growth assumptions used to develop the adopted budget are no longer valid, leading to reduced property tax revenue projections of ($6.3 million) for FY 2008 and ($17.1 million) for FY 2009; and WHEREAS there is an additional revenue loss as a result of the termination of the Medical Examiner contract with Genesee County, and increased expenditure requirements for the boarding of juveniles committed to the state; these have been partially offset by increased revenues for diverted felons and anticipated reductions in debt service payments; and WHEREAS the result of the above changes leaves the FY 2008 General Fund / General Purpose (GF/GP) budget with a $5.5 million shortfall, and the FY 2009 GF/GP budget with a $15.5 million shortfall; and WHEREAS the FY 2008 GF/GP budget must be balanced and good public policy dictates that action be taken to mitigate the FY 2009 shortfall: and WHEREAS the County Executive has proposed a method to balance the FY 2008 budget and mitigate 80% of the FY 2009 shortfall through the recognition of certain expenditure reductions as well as the limited / short term use of non-General Fund balances, in the amounts that have increased above required amounts, as well as limited use of the designated General Fund balance for Budget Transition, which was created to smooth the impact of budget reductions on GF/GP operations; and WHEREAS the proposed amendments will generate $8.7 million in additional resources in FY 2008, which covers the projected shortfall and adds funds to the Budget Transition to mitigate future shortfalls, and will generate $12.4 million in additional resource to assist in mitigating the projected FY 2009 shortfall: and WHEREAS these actions will still leave a projected shortfall of $3.0 million in FY 2009 and $19.6 million in FY 2010 that must be addressed in the FY 2009 / FY 2010 budget process; and WHEREAS the County Executive strongly recommends that reductions be accelerated so as to reduce the FY 2010 shortfall as soon as possible. NOW THEREFORE BE IT RESOLVED that the Oakland County Board of Commissioners amends the FY 2008 and FY 2009 budget, as specified on the attached schedule. BE IT FURTHER RESOLVED that the Oakland County Board of Commissioners adopts the formula percentage allocation of the budget task based on the department's or office's percentage of General Fund/General Purpose operating budget, which task shall not be less than $3.5 million for FY 2008. Chairperson, on behalf of the Finance Committee. I move adoption of the foregoing resolution. FINANCE COlv,J4 ITTEE a" .eA4 FINANCE COMMITTEE: Motion carried unanimously / n a roll cal . Total Resources $ (1,024,975) $ (6,165,4921 Account Number Amendments to the FY 2008 and FY 2009 General Fund / General Purpose Budget SCHEDULE A Account Name FY 2008 FY2009 GENERAL FUND Resources Revenues 10100-9010101-196000-601637 10100-1070601-132040-630126 10100-4030301-112620-630553 10100-9010101-196030-665882 Transfers to General Fund 10100-9010101-112700-695500-21130 10100-9010101-186140-695500-51600 Property Taxes Medical Examiner - Autopsies Sheriff - Diverted Offender Planned Use of Fund Balance From Jail Population Management From DTRF (inc.equity and less debt svs.) $ (6,277,511) $ (17,124,292) (451,700) (691,200) 1,650,000 1,650,000 2,500,000 104,236 3,950,000 7,500,000 Use of Resources Expenditures 10100-1070601-132040-702010 10100-1070601-132040-722740 10100-1070601-132040-731031 10100-1070601-132040-731458 10100-1070601-132040-750182 10100-1070601-132040-750280 10100-1070601-132040-772618 10100-1070601-132040-776661 10100-9090101-196030-730800 various 10100-9090101-196030-740065 various Transfers From General Fund 10100-9010101-112700-788001-21130 10100-9010101-112700-788001-20293 10100-9010101-132320-788001-21150 10100-9010101-196030-740023 CHILD CARE FUND Resources 20293-9090101-112700-695500-10100 Use of Resources 20293-3010402-1 351 10-731 843 Medical Examiner - Salaries Medical Examiner - Fringes Medical Examiner - Laboratory Fees Medical Examiner - Professional Services Medical Examiner - Film & Processing Medical Examiner - Laboratory Supplies Medical Examiner - Equipment Rental Medical Examiner - Motor Pool Non-Departmental Grant Match Liability Insurance Rate Reduction Fringe Benefit Rate Reduction Telephone Communications Rate Reduc. To Jail Population Management To Child Care Fund To CCIRF Total Use of Funds Non-Departmental Budget Task Total Expenditures TOTAL GENERAL FUND Transfer From General Fund Circuit Court - State Institutions (91,622) $ (180,267) (38,728) (64,821) (40,333) (44,000) (45,473) (20,000) (8,800) (9,600) (34,833) (38,000) (12,034) (13,128) (9,977) (10,884) (800,000) (400,000) (1,000,000) (1,250,000) (300,000) (450,000) (150,000) (125,000) (1,145,764) (500,000) 1,100,000 1,155,000 (700,000) (700,000) $ (3,277,564) $ (2,650,700) S 2,252,589 $ (3.514,792) (1,024,975) (6,165,492) - $ $ 1,100,000 $ 1,155,000 S 1,100,000 $ 1,155,000 TOTAL CHILD CAREFUND Oakland County On-Going Budget Issues On-Going Budget Issues FY 2008 FY 2009 FY 2010 Impact Impact Impact PROJECTED SHORTFALL- JULY 2007 (10,001,898) Original trend analysis performed for County Executive Recommended Budget, assumed historical revenue and expenditure growth. Change in Revenue Assumptions since Budget Adoption Property Taxes Tax Assessment Losses Medical Examiner - Genesee Contract Adjusted Revenue Impact (5,727,511) (16,574,292) (25,247,491) Assumes a .5% reduction in SW in FY 2008, a 3.5% reduction in FY 2009; and a 2.5% reductiion in FY 2010. (550,000) (550,000) (550,000) Chrysler (Auburn Hills - $450K annually; GM! Orion Twn. - $100K annually (169,900) (310,500) (310,500 Elimination of Genesee contract on 10/1/07. The FY 2008 amount reflects estimated revenue generated from completion of FY 2007 cases. Figures assumes deletion of all related positions. (6,447,411) (17,434,792) (26,107,991) Change in Expenditure Assumptions since Budget Adoption State Ward (State Institutions (1,100,000) (1,155,000) (1,212,750) Based upon stated institutional rate increase effective with the start of the FY 2008 year. Alternative placements unlikely. Restoration of Divereted Offender Revenue 1,650,000 1,650,000 1,650,000 Last minute appropriation matching the FY 2007 practices and level. Reduction of Debt Service - EOB 450,000 - - Completion of capital project, excess funding reducing debt service. Reduction of Debt Service - Jail Renovation - 1,500,000 - Completion of capital project, excess funding reducing debt service. Retire Debt Service on Computer Building - - 1,458,000 Last payment due in FY 2009. Adjusted Expenditure Impact 1,000,000 1,995,000 _ _ 1,895,250 Total Adjustments (5,447,411) (15,439,792) (24,212,741) REVISED ESTIMATED BUDGET SHORTFALL 15,447,411) (15,439,792) (34,214,639) Oakland County Page 1 1/29/2008 Potential Sources to Offset Shortfall Friend of the Court Grant Match 800,000 400,000 400,000 FOC estimate, based upon receiving 10% of new state money. FICA / PTNE Change 300,000 450,000 450,000 Human Resources proposal to eliminate PTNE participation in the FICA program and replace it with a new defined contribution plan. Anticipated start date - January 1, 2008. Designation - Budget Transition 2,500,000 2,500,000 A $10 million dollar designation is recommended to ease the impact of revenue reductions over a period of two years. Jail Population Management Fund 1,250,000 500,000 500,000 FY 2008 reflects one-half of the undesignated fund balance as of 9/30107; remaining years reflects use of approximately one-half of the appropriation. CCIRF Transfer 700,000 700,000 700,000 Amount reflects one-third of 9/30/07 fund equity in excess of planned amount reported to Wall Street. Building Liability Fund Rate Reduction 1,000,000 1,250,000 1,500,000 Rate effect net for Gen. Fd. - Gross - $1.25M in '08; $1.7.19M in '09; $1.875M in '10 at 80% being Gen. Fd. CCIRF Capital Projects Reduction 1,000,000 Reduce capital project allocation from $3M to $2M. Telephone Rate Reduction 150,000 125,000 100,000 Rate effect net for Gen. Fd. - Gross - $188K in '08; $156K in '09; $125K in 10 at 80% being General Fund. DTRF Transfer 3,500,000 6,000,000 7,500,000 Amount reflects one-third of 9/30/07 fund equity in excess of planned amount reported to Wall Street. Total Potential Sources 7,700,000 11,925,000 14,650,000 REMAINING SHORTFALL 2,252,589 (3,514,792) (19,564,639) Remaining Shortfall (Above) 2,252,589 (3,514,792) (19,564,639) Analysis of the acceleration assumes that all amounts accelerated have Allocation of surplus to 2008 (2,252,589) 2,252,589 - an on-going impact and are not 'one-time' budgetary adjustments. - (1,262,203) (19,564,639) Allocation of surplus to 2010 - (237,797) 237,797 - (1,500,000) (19,326,842) Acceleration (3,590,588) (7,181,177) 10,771,765 Half year only for fiscal 2008 - impact to start April 1, 2008. $ (3,590,588) $ (8,681,177) $ (8,555,077) Oakland County Page 2 1/29/2008 Elected Official - Geneal Fund Circuit Court Probate Court District Court Prosecuting Attorney Sheriff Board of Commissioners Drain Commissioner County Clerk/Register of Deeds Treasurer County Executive Total Departments Non-Departmental Total GF/GP Internal Service Funds Task Total County Budget Task FY 2008 GF/GP Expenditure Budget $ 53,157,563 6,500 230 17,458,998 19,067,901 128,574,462 5,635,826 5,602,967 12,191,065 3,930,131 128,877,921 380,997,064 $ 47,137,388 428,134,452 Estimated Budget Tasks FY 2008-FY 2010 FY 2009 FY 2010 Task Task 13.95% $ 355,433 $ 2,306,548 1.71% $ 43,463 $ 282,107 4.58% 116,738 757,576 5.00% 127,496 827,389 33.75% 859,700 5,579,068 1.48% 37,683 244,548 1.47% 37,464 243,122 3.20% 81,514 528,991 1.03% 26,278 170,536 33.83% 861,729 5,595,235 100.00% $ 2,547,499 $ 16,535,120 705,090 3,029,519 $ 3,252,589 $ 19,564,639 Percent of Dept. GF/GP Budget Prepared by: Fiscal Services 1/21/2008 To: (Name of Elected Official or Department Director) From: Budget Task Force Subject: FY 2008 Budget Shortfall and FY 2009/2010 Budget Preparation Date: January 24, 2008 On September 20, 2007, the Board of Commissioners adopted the FY 2008 and FY 2009 Budget. This adopted budget authorizes expenditure levels assuming a certain amount of anticipated revenue. These revenue estimates are based upon economic assumptions, such as a specific percentage of growth in the taxable value of real and personal property located within the County's borders; level of payments and reimbursements received from the State and Federal governments; and general economic growth which helps the sale of County services as well as investments of County funds. As you are aware, currently the state and regional economic climate has and is deteriorating. Of particular concern to Oakland County government is the slumping housing market, highlighted by record home foreclosures. This is of particular concern because as housing sales slow, property values decrease reducing the County's primary source of revenue — property taxes. Current estimates from the Department of Management and Budget project that 2008 taxable value of real and personal property in the County will be .5% less than 2007. Management and Budget is also projecting that this trend will continue for some time, with taxable value being reduced another 3.5% in 2009 and 2.5% in 2010. The reduction in the property tax value causes significant problems for Oakland County's budget due to the fact that sixty-two (62) percent of the support for General Fund/General Purpose (GF/GP) operations is derived from property taxes. This revenue reduction trend, along with increasing cost pressures for health care, fuel, and general operating expenditures, will lead to budget shortfalls of $5.5 million in FY 2008, $15.5 million in FY 2009, and $34.2 million in FY 2010. It is important to note that the trends illustrated above, are based on current economic data. Should the economic situation deteriorate further, this could lead to even larger shortfall projections. Legally the County must have a balanced budget to operate; therefore immediate action is required to balance the current FY 2008 shortfall of $5.5 million. In addition, action must be taken with the FY 2009 / FY 2010 budget process (sooner if possible) to mitigate the projected shortfalls for FY 2009 and FY 2010. At the January 31, 2008 Finance Committee meeting, County Executive Administration will propose amendments to bring the FY 2008 back in balance and to reduce the projected FY 2009 and FY 2010 shortfalls. The proposed amendment (copy of resolution attached) includes the recognition of savings from changes already implemented and revenue received from the state in excess of the amount planned. However, a majority of funds used to balance the FY 2008, and mitigate some of the FY 2009 and FY 2010 shortfall, will come from the use of fund balances from non-General Fund operations; balances in excess of the amounts planned to be retained. It must be understood that the use of these non-General Fund balances is a short term solution at best; this action will get the County over the immediate concern and soften the blow but cannot be counted on as a long term solution. Should the Board of Commissioners adopt the proposed budget amendments, FY 2008 will be balanced and in fact should end the year with a favorable balance of $3.2 million, which will be set aside to mitigate future fiscal year shortfalls. However, even with approval of these amendments, the FY 2009 Budget is projected to have a $3.0 million shortfall. The shortfall for FY 2010 increases to $19.6 million. In light of these projected shortfalls for FY 2009 and FY 2010 (shortfall projections which could increase should the economy deteriorate further), no requests for program expansions will he entertained for the FY 2009 and FY 2010 budget process. Instead, the budget process will consist of elected officials developing plans to reduce expenditures to meet an assigned budget task. Each budget task is based upon the percentage that elected official's FY 2008 GF/GP adopted budget represents of the entire GF/GP adopted budget (less the non-departmental appropriations). For your operation that percentage equals x%, therefore your budget task is $x for FY 2009, and Sx for FY 2010. Plans to meet your budget task are due to the Budget Task Force (with a copy to your Financial and Human Resources analyst) by Friday, April 18, 2008. These tasks represent a structural budget problem; meaning that on an on-going basis, the County's annual revenues are not keeping up with the County's annual expenditures. Even if the FY 2010 $19.6 million shortfall is eliminated, current projections call for an additional $12 million shortfall for FY 2011. Therefore in order to meet their respective task, each elected official must look to reduce expenditures at the on-going structural level. It will be necessary to recommend changes based upon solid prioritization of activities and thoughtful matching of organizational structure to those priorities. Items such as position eliminations as well as the elimination of certain contractual services and capital items are required. Because the budget shortfalls grow larger each year, the sooner reductions are implemented, the lower the out-year shortfalls become. The County and its elected officials cannot wait until FY 2009 or FY 2010 to implement reductions, they must begin now. Accordingly, the County Executive intends to maintain the hiring/promotion freeze on all vacancies until the elected official presents an acceptable reduction plan with eliminates their FY 2010 budget task. Any savings gained by accelerated reductions will be credited to each elected official's out-year budget task. It must be again emphasized that the levels of reductions described above will allow us to maintain operations through FY 2010. However, because the proposal includes the use of some fund balances, a shortfall is still anticipated for FY 2011 and beyond. Further, the shortfalls mentions are predicated on the following assumptions: no further deterioration in property values beyond the reduced level currently projected; no further state payment reductions; no major capital expenditures (including jail expansion); ability to control health care increases; inflationary pressures (including fuel cost) remaining at 3% annually. Unfortunately, the economy is very unsettled at the moment. Should any of these assumptions not hold, the shortfall projections will increase and elected officials will be asked to submit revised plans covering larger budget tasks Budget orientation sessions, which are scheduled for February 11 and 12, will address this issue more fully, however it is imperative that elected officials and department directors begin immediately to review their operations and start to develop these reduction plans. We are confident with your continuing cooperation and partnership, the County will remain on solid financial footing and will continue to provide outstanding service to our citizens. Your Financial and Human Resource analysts, as always, are ready to assist you in anyway possible. Further, the directors, managers, and supervisors of Management and Budget and Human Resources are also available to answer any questions or discuss any issues. Finally, the Budget Task Force continues to meet on a regular basis, should you wish to discuss issues with the Task Force, contact any of the Deputy County Executives. 104,236 3,950,000 7.500,000 To Jail Population Management (1,145,764) (500,000) To Child Care Fund 1,100,000 1,155,000 To CCIRF (700,000) (700.000) Total Use of Funds $ (3,277,564) $ (2,650,700) Non-Departmental Budget Task $ 2,252,589 $ (3,514,792) Total Expenditures (1,024,975) (6,165,492) TOTAL GENERAL FUND $ - $ - Transfer From General Fund $ 1,100,000 $ 1,155,000 Circuit Court-State Institutions $ 1,100,000 S 1,155,000 Account Number Amendments to the FY 2008 and FY 2009 General Fund / General Purpose Budget SCHEDULE A Account Name FY 2008 FY2009 GENERAL FUND Resources Revenues 10100-9010101-196000-601637 10100-1070601-132040-630126 10100-4030301-112620-630553 10100-9010101-196030-665882 Transfers to General Fund 10100-9010101-112700-695500-21130 10100-9010101-186140-695500-51600 Property Taxes Medical Examiner - Autopsies Sheriff - Diverted Offender Planned Use of Fund Balance From Jail Population Management From DTRF (inc.equity and less debt svs.) (6,277,511) $ (17,124,292) (451,700) (691,200) 1,650,000 1,650,000 2,500,000 Total Resources $ (1,024,9751 $ (6,165,492) Use of Resources Expenditures 10100-1070601-132040-702010 10100-1070601-132040-722740 10100-1070601-132040-731031 10100-1070601-132040-731458 10100-1070601-132040-750182 10100-1070601-132040-750280 10100-1070601-132040-772618 10100-1070601-132040-776661 10100-9090101-196030-730800 various 10100-9090101-196030-740065 various Transfers From General Fund 10100-9010101-112700-788001-21130 10100-9010101-112700-788001-20293 10100-9010101-132320-788001-21150 10100-9010101-196030-740023 CHILD CARE FUND Resources 20293-9090101-112700-695500-10100 Use of Resources 20293-3010402-135110-731843 Medical Examiner - Salaries Medical Examiner. Fringes Medical Examiner - Laboratory Fees Medical Examiner - Professional Services Medical Examiner - Film & Processing Medical Examiner - Laboratory Supplies Medical Examiner - Equipment Rental Medical Examiner - Motor Pool Non-Departmental Grant Match Liability Insurance Rate Reduction Fringe Benefit Rate Reduction Telephone Communications Rate Reduc. (91,622) $ (180,267) (38,728) (64,821) (40,333) (44,000) (45,473) (20,000) (8,800) (9,600) (34,833) (38,000) (12,034) (13,128) (9,977) (10,884) (800,000) (400,000) (1,000,000) (1,250,000) (300,000) (450,000) (150,000) (125,000) TOTAL CHILD CAREFUND - FY 2008 - 2009 ISF Allocations Acct 778675 Telephone Communications SCHEDULE S Fund Program Account Aff Adopted Decrease Amended 2009 2009 2009 Fund Dept 10100 2010201 10100 2010301 10100 2010401 10100 3010101 10100 3010201 10100 3010201 10100 3010201 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010301 10100 3010401 10100 3010401 10100 3010401 10100 3010402 10100 3010402 10100 3010402 10100 3010402 10100 3010402 10100 3010402 10100 3010403 10100 3010403 10100 3010403 10100 3010403 10100 3010403 10100 3010403 10100 3020201 10100 3020301 10100 3020401 10100 3020501 10100 3040101 10100 3040101 180000 185010 172190 121100 121100 121110 121240 121100 121110 121120 121130 121140 121150 121160 121180 121190 121200 121100 121210 121220 111000 121100 121200 135060 135070 135080 121100 121140 121230 121240 121250 135080 121020 121020 121020 121020 121060 121090 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 Adopted 2008 1,200 30,057 1,002 5,639 11,696 1,005 2,024 9,309 415 66,139 3,353 7,609 4,552 537 11,478 10,816 79 3,868 16,058 10,961 41,333 2,232 1,029 30,414 9,850 2,317 3,082 1,082 5,579 24,555 2,097 1,494 59,563 16,639 89,052 29,622 497 14,627 Decrease 2008 (73) (1,821) (61) (342) (709) (61) (123) (564) (25) (4,007) (203) (461) (276) (33) (695) (655) (5) (234) (973) (664) (2,504) (135) (62) (1,842) (597) (140) (187) (66) (338) (1,488) (127) (91) (3,608) (1,008) (5,395) (1,795) (30) (886) Amended 2008 1,127 28,236 941 5,297 10,987 944 1,901 8,745 390 62,132 3,150 7,148 4,276 504 10,783 10,161 74 3,634 15,085 10,297 38,829 2,097 967 28,572 9,253 2,177 2,895 1,016 5,241 23,067 1,970 1,403 55,955 15,631 83,657 27,827 467 13,741 1,200 30,507 1,002 5,639 11,696 1,005 2,024 9,309 415 66,139 3,353 7,609 4,552 537 11,478 10,816 79 3,868 16,058 10,961 41,333 2,232 1,029 30,414 9,850 2,317 3,082 1,082 5,579 24,555 2,097 1,494 59,563 16,639 89,052 29,622 497 14,627 (61) (1,540) (51) (285) (590) (51) (102) (470) (21) (3,338) (169) (384) (230) (27) (579) (546) (4) (195) (811) (553) (2,086) (113) (52) (1,535) (497) (117) (156) (55) (282) (1,239) (106) (75) (3,006) (840) (4,495) (1,495) (25) (738) 1,139 28,967 951 5,354 11,106 954 1,922 8,839 394 62,801 3,184 7,225 4,322 510 10,899 10,270 75 3,673 15,247 10,408 39,247 2,119 977 28,879 9,353 2,200 2,926 1,027 5,297 23,316 1,991 1,419 56,557 15,799 84,557 28,127 472 13,889 174250 186060 134860 112700 134860 133130 133150 133150 133120 133130 133150 134390 133150 133215 134850 133370 133390 133990 133970 133390 133300 133310 133290 133330 133150 134790 112700 112090 112210 113310 778675 778675 788001 20221 788001 20293 695500 10100 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 778675 695500 10100 778675 778675 778675 FY 2008 - 2009 ISF Allocations Acct 778675 Telephone Communications SCHEDULE B Fund Dept Fund Program Account Aff Adopted 2008 Decrease Amended 2008 2008 Adopted Decrease Amended 2009 2009 2009 10100 6010301 10100 7010101 10100 9010101 10100 9010101 20221 9090101 20221 1060201 20221 1060201 20221 1060211 20221 1060212 20221 1060213 20221 1060214 20221 1060220 20221 1060231 20221 1060231 20221 1060232 20221 1060233 20221 1060233 20221 1060234 20221 1060235 20221 1060236 20221 1060237 20221 1060237 20221 1060238 20221 1060239 20221 1060261 20221 1060261 20293 9090101 20293 1060501 20293 1060555 20293 3010402 Subtotal GF/GP 5,100 26,268 0 0 165 34,870 19,508 5,080 1,641 1,097 119,182 4,139 2,827 1,646 1,578 18,270 32,433 3,635 97,402 2,175 1,087 993 477 545 2,035 0 70,497 8,639 3,085 2,476,039 (309) (1,591) (21,251) (4,981) 21,251 (10) (2,112) (1,182) (308) (99) (66) (7,220) (251) (171) (100) (96) (1,107) (1,965) (220) (5,901) (132) (66) (60) (29) (33) (123) 4,981 (4,271) (523) (187) (150,000) 4,791 5,100 (257) 4,843 24,677 26,268 (1,326) 24,942 (21,251) (17,706) (4,981) (4,150) 21,251 17,706 155 165 (8) 157 32,758 34,870 (1,760) 33,110 18,326 19,508 (985) 18,523 4,772 5,080 (256) 4,824 1,542 1,641 (83) 1,558 1,031 1,097 (55) 1,042 111,962 119,182 (6,016) 113,166 3,888 4,139 (209) 3,930 2,656 2,827 (143) 2,684 1,546 1,646 (83) 1,563 1,482 1,578 (80) 1,498 17,163 18,270 (922) 17,348 30,468 32,433 (1,637) 30,796 3,415 3,635 (183) 3,452 91,501 97,402 (4,916) 92,486 2,043 2,175 (110) 2,065 1,021 1,087 (55) 1,032 933 993 (50) 943 448 477 (24) 453 512 545 (28) 517 1,912 2,035 (103) 1,932 4,981 4,150 66,226 70,497 (3,558) 66,939 8,116 8,639 (436) 8,203 2,898 3,085 (156) 2,929 2,326,039 2,476,489 (125,000) 2,351,489 BUILDING LIABILITY - FUND 67700 FY2008 AND FY2009 ALLOCATIONS ACCOUNT 774677 INSURANCE SCHEDULE C Fund 2008 Fund Dept Program Account Affiliate Liab Budget Sheriff- SEPTC Communications 10100 4030501 116230 774677 41,284.00 Sheriff Protective Services 10100 4030601 110000 774677 332,684.00 Sheriff-Patrol Servs. - Marine 10100 4030601 116200 774677 2,119.00 Sheriff- Technical Services 10100 4030901 110040 774677 385,137.00 Board of Comm. Adm. 10100 5010101 180010 774677 8,440.00 Bd of Commissioners Research 10100 5010301 165000 774677 1,243.00 Bd of Commissioners Law Library 10100 5010302 165020 774677 1,243.00 Drain Commissioner Adm. GF Adm 10100 6010101 155010 774677 23,516.00 Treasurer Adm. 10100 7010101 186040 774677 9,079.00 NON Dept 10100 9010101 112700 788001 20293 0.00 NON Dept 10100 9010101 134860 788001 20221 0.00 Human Servs.- Health Div. Adm 20221 1060201 133150 774677 143,265.00 I iumaitServs - Nurse Family Partnerst- 20221 1060231 133215 774677 764.00 Human Services - Hth Grt STD 20221 1060283 133930 774677 337.00 NON Dept 20221 9090901 134860 695500 10100 0.00 Human Servs. Citildrens' Village Adrn- 20293 1060501 112090 774677 20,278.00 NON Dept 20293 9090101 112700 695500 10100 0.00 1,852,458.00 2008 Amended 2009 2009 Amended Amendment Budget Liab Budget Amendment Budget (22,286.00) 18,998.00 41,284.00 (27,858.00) 13,426.00 (179,590.00) 153,094.00 332,684.00 (224,489.00) 108,195.00 (1,144.00) 975.00 2,119.00 (1,430.00) 689.00 (207,907.00) 177,230.00 385,137.00 (259,883.00) 125,254.00 (4,556.00) 3,884.00 8,440.00 (5,695.00) 2,745.00 (671.00) 572.00 1,243.00 (839.00) 404.00 (671.00) 572.00 1,243.00 (839.00) 404.00 (12,694.00) 10,822.00 23,516.00 (15,868.00) 7,648.00 (4,901.00) 4,178.00 9,079.00 (6,126.00) 2,953.00 (10,947.00) (10,947.00) 0.00 (13,683.00) (13,683,00) (77,932.00) (77,932.00) 0.00 (97,415.00) (97,415.00) (77,338.00) 65,927.00 143,265,00 (96,672.00) 46,593.00 (412.00) 352.00 764.00 (516.00) 248.00 (182.00) 155.00 337.00 (227.00) 110.00 77,932.00 77,932.00 0.00 97,415.00 97,415.00 (10,947.00) 9,331.00 20,278.00 (13,683.00) 6,595.00 10,947.00 10,947.00 0.00 13,683.00 13,683.00 (1,000,000.00) 852,458.00 1,852,458.00 (1,250,000.00) 602,458.00 I HERBY APPROVEA THE FOREGOING RESOLUTION r27 RuthleffM55Ti, County Clerk Resolution #08026 February 7, 2008 Moved by Rogers supported by Coulter the resolution be adopted. AYES: Coleman, Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel, Hatchett, Jacobsen, Long, Middleton, Nash, Potter, Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard, Burns. (23) NAYS: None. (0) A sufficient majority having voted in favor, the resolution was adopted. 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 February 7, 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 theGslintiof gakland at Pontiac, Michigan this 7th day of February, 2008.