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HomeMy WebLinkAboutResolutions - 2008.06.12 - 9509MISCELLANEOUS RESOLUTION 108110 June 12, 2008 BY FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2008 SECOND QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2008 Second Quartee Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS the 52w District Court - Division I (Novi) reflects a budget error of $103,872 in the Magistrate Salaries and Fringe Benefit costs, and an amendment is recommended to amend salaries against the 52'16 District Court's Budget Task; and WHEREAS the Equalization and Purchasing Divisions are projecting a favorable variance in Salaries and Fringe Benefits in the amount of $353,123 due to turnover and are requesting a budget amendment to recognize this favorability towards their budget tasks for FY 2008; and WHEREAS the Human Resources Department has shifted the location of some of the staff, and a budget amendment is recommended to reallocate the telephone communication budget in the amount of $1,956 to more accurately reflect the actual expenses; and WHEREAS per MR #08026, the Medical Examiner's Profeesional Services account was incorrectly reduced for services related to the termination of the Genesee County Contract, and a budget amendment of $37,996 is recommended to restore funding for current operations; and WHEREAS the MSU Extension Division is requesting a budget amendment of $1,310 to reallocate funds within their budget to more accurately account for actual expenses; and WHEREAS budget amendments are recommended within the Community Corrections, Medical Examiner's and Animal Control leivisions to recognize projected favorability of $126,000 in revenues to offset expenses due to increased activity; and WHEREAS Economic Development and Community Affairs requests a budget amendment in the amount of $52,688 to recognize projected favorability in Professional Services to offset the department's FY 2008 Budget Task; and WHEREAS the Planning and Economic Development Services Division requests a reallocation of $93,994 within the division's operational budget to more accurately reflect the actual expenses; and WHEREAS budget amendments for the Equipment Rental lene-item within various funds and departmental budgets is recommended, as rental charges for fully depreciated equipment has been discontinued; and WHEREAS various departments are projecting overall favorability in revenues in the amount of $93,634, and a budget amendment is recommended to recognize the additional revenue to offset projected unfavorable variances in electrical charges, charge card fees, and purchase of equipment; and WHEREAS a budget amendment of $115,828 is recommended to the Circuit Court's Friend of the Court fund to reallocate the Telephone Commueication appropriation to more accurately reflect the budget with the actual expenses; and FINANCE COMMTITER Motion carried unanimously on a roil call vote. WHEREAS the 52-2 District Court's Drug Court Grant Fund reflects appropriations for the Transfer Out, FA Proprietary Equipment and Grant Match accounts incorrectly, and a budget amendment is recommended to reallocate funding for these accounts to the more accurately reflect the budget with the actual expenses; and WHEREAS a budget amendment of S6,072,625 is recommended to recognize additional revenue within the Delinquent Tax Revolving Fund and reallocate the Transfer Out accounts to various funds to balance the fund; and WHEREAS the Drain Commissioner is requesting to amend the Drain Equipment Fund in the amount of $233,461 for the replacement of nine(9) owned vehicles with nine (9) leased vehicles; and WHEREAS the Equipment Fund no longer receives revenue for fully depreciated equipment, and a budget amendment is recommended to reduce department budgets and the revenue by $16,999; and WHEREAS Information Technology is requesting a budget amendment to reappropriate funds in the amount of $1,385,139 from IT's Net Assets-Designated for Projects account, to continue planned maintenance for such projects as the Del-Tax System, Hydro Drain Conversion, and IMACS, which were previously approved by the Board of Commissioners per MR #07047 and MR #07139; and WHEREAS a budget amendment of $9,060 is recommended to increase postage for various departments due to the postal rate increase, effective May 1, 2008; and WHEREAS various General Fund/General Purpose Funds departmental budgets are incorrectly reflecting appropriations in the FA Proprietary Equipment Expense account (#750168), which should only be used for Enterprise and Internal Servicee Funds, and a budget amendment is recommended to reallocate these funds to the Expendable Equipment account (#750154), which is more appropriate; and WHEREAS the Human Resource Department is continuing to experience significant expenses related to legal actions filed by the Oakland County Deputy Sheriff's Association and expenses associated with ACT 312 proceedings, for which a budget amendment is necessary to recognize $185,0CU in funds from the Designated Fund Balance account for HR-Legal Expense (GL Account #371450) to the Human Resources - Administration - Legal Services account to offset these costs; and WHEREAS the 52"a District Courts and the Information Technology Department request an appropriation of $347,051 from the Designated Fund Balance's Operational Improvements account (GL Account #371350) to complete the 52" District Court and IT Mainframe Enhancement Project previously approved per MR #07060; and WHEREAS a budget amendment is recommended to the Telephone Communications Fund to recognize revenue reduction due to departmental budget adjustments approved per MR #08026 mid-year budget amendments; and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmates accounts on transactions billed in excess of ability to pay as well as approve the write-offs of any bad debts in excess of $1,000; and WHEREAS adjuatments made to the Inmate Accounts for FY 2008 during the period of January through March totaled $326,049; and WHEREAS for the past ten months to six years, the Oakland County Airport has attempted to collect $40,704.64 in overdue landing fees, customs fees and T-hangar rental charges from several companies, and have been unsuccessful primarily due to the bankruptcy of Corporate Air Hangar, LLC/Laurie Nowatzke dating back to 2002. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2008 Second Quarter Financial Report, BE IT FURTHER RESOLVED that the FY 2008 budget be amended pursuant to the attached schedules (Schedules A, B, C and D). BE IT FURTHER RESOLVED that $155,000 from the HR-Legal Services Designated Fund Balance account be appropriated as follows: GENERAL FUND (#10100) Revenue 9010101-196030-665882 Expenditure 1050102-183010-731073 GENERAL FUND (#10100) Revenue 9010101-196030-665882 Expenditure 3020101-121020-786001-G3600 INFORMATION TECHNOLOGY FUND Revenue 1080101-152000-695500-10100 Expenditure 1080201-152010-731456 FINANCE COMMITTEE Planned Use of Fund Balance Total General Fund Revenue Human Resources - Legal Services Total General Fund Expenditure Total General Fund $185,000 $185,000 $185,000 $125,000 .$ 0 BE IT FURTHER RESOLVED that $347,051 from the Operational Improvements Designated Fund Balance account be appropriated and funds be transferred for District Court Mainframe Project as follows: Planned 'Use of Fund Balance Total General Fund Revenue 52nd Dist Ct - Admin - Transfers Out Total General Fund Expenditure Total General Fund (g63600) Transfer In from General Fund Total IT Revenue Professional Services Total IT Expenditure Change in Fund Equity $347,051 $347,051 $347,051 $347,051 0 $347,051 $347,051 $347,051 $347,051 Q BE IT FURTHER RESOLVED that the unoollectible debts for the Airport Fund are authorized to be written off. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. =welt 2.0 L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE COUNTY MICHIGAN DEPARTMENT OF mAmAGENENT AND MIDGET Laurie Van Pelt, Director Wrri. Art Hollsworth, Deputy Director TO: Members of the Finance Committee FROM: Laurie Van Pelt, Director, Management and Budget Art Holdsworth, Deputy Director, Management and Budget Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief, Fiscal Services LaVerne Smith, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2008 Second Quarter Forecast Report DATE: May 30, 2008 FY 2008 FORECAST Attached please find the Fiscal Year (FY) 2008 Second Quarter Forecast Report. in total, Fiscal Services forecasts that the County will complete Fiscal Year 2008 with overall favorability of S4,438,051 in General Fund / General Purpose (OF/GP) operations. OF/OP includes all operations except grants, enterprise funds and internal service funds. This overall favorability is split between receiving S205,288 more revenue than anticipated and projected expenditure favorability of S4,232,763. It is important to note, however, that the favorability reflects Planned Use of Fund Balance of $11,224;780, which allows appropriation of prior year surplus for onetime projects which keeps the current budget in balance. Revenue Variance Add back — Planned use of Fund Balance Revenue Variance (Comparing Actual to Approved Plan) (S11,019,492) 11,224,780 $ 205,288 Expenditure Variance $ 9,226,552 Less — Budget Transition € 4,993,789j Expenditure Variance (Comparing Actual to Approved Plan) 4,232.763 Net Variance from FY 2008 Activity LM= REVENUES Forecasted OF/GP revenues are estimated to be 0.05% more than budget or S205,288. The majority of the favorability is the result of the following events: A. STATE GRANTS - Favorable: $935,984 * Child Care Subsidy from the State is expected to he favorable $657,000 which covers increased operating costs at Children's Village and recalculation of costs covered by the subsidy. Funding for the Health Division is expected to be favorable $278,984 per the recent state contract (CPBC). B INTERGOVERNMENTAL GENERAL REIMBURSEMENT - Favorable: $1,000,000 • State Court Equity reimbursement will be favorable since the original budget estimate assumed a cut in funding by the State which has not occurred. C. CHARGES FOR SERVICES - Unfavorable: (S1,550,095) • Clerk revenues related to filing of laud transfers and mortgage activity arc anticipated to be unfavorable (81,000,00(.) Revenue collected by Circuit Court ($353,690) and District Court ($336,240) are unfavorable due to increased us of alternative dispute resolution thus a reduction in revenue from mediation (Circuit Court) and decreased probation caseload in District Courts resulting in variance in Probation revenue and Ordinance and Pines due to changes in type of caseload. EXECUTIVE OFFICE BUILDern 41 WEST • 2100 PONI1AC LAKE RD DEPT 409 - WATERFORD MI 49328-0409 • (248)858-2183 • FAX (248) 452-9172 EMAIL varipeltlenakgovzom D. INVESTMENT INCOME - Unfavorable: ($1,480,000) ▪ Investment income is unfavorable due to the drop in interest rates since the development of the budget, E. OTHER REVENUES - Favorable: $931.899 • Other Revenue is favorable due to increased revenue earned by the Treasurer's Office related to interest and penalties on collections of Delinquencies. EXPENDITURE Overall, expenditures are estimated to be 0.964 less than budgeted or restated, S4,232,763 favorable. Most Departments plan to use FY 2008 favorable variances towards meeting their FY 2009 and FY 2010 budget tasks. Departments that are projected to be unfavorable at the end of the fiscal year (barring any amendments) are: District Court, Probate Court, and Sheriff Although Public Services/Medical Examiner is forecasted to be unfavorable ($79,000), due to lab fees, a budget amendment is recommended to recognize offsetting favorable autopsy revenue. Departments are required to meet FY 2008 budget task by September 30, 2008. Departments are still working to complete. FY 2008 budget tasks plans which will affect expenditure variances. A. DISTRICT COURT Unfavorability of ($43,851) is forecasted mostly as a result of budget error on transfer out (grant match), charge card fees due to increased use by patrons and utility cost at 52l4 Troy. B. PROBATE COURT — The department is anticipated to be over budget at year end by ($55,768) mostly due to increased demand for defense attorneys. C. SHERIFF — Expenditures at the Sheriff's Office are forecasted to be unfavorable ($334,900) at year end. This is the result of a budget task $925,068 partially offset by anticipated favorahility in personnel. Human Resources Department Expenditures 1050102 183010 778675 1050501 183010 778675 Public Services - Medical Examiner Expenditures 1070601 132040 702010 1070601 132040 722740 1070601 132040 731458 Public Services - MSU Extension Expenditures 1070501 132120 731213 1070501 131030 731339 1070501 132120 731339 1070501 132110 731339 1070510 174170 732018 1070501 132110 732018 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2008 AMENDMENTS [GF/GP OPERATIONS - SELF BALANCING GENERAL FUND (#10100) peilt Prvram Acct Fund Aff. 52nd District Court - Administration Expenditures 3020101 121020 3020101 121020 3020101 121020 3020101 121020 3020101 121020 3020101 121020 740023 702010 722750 722760 722790 722820 Budget Transition Salaries Workers Compensation Group Life Social Security Unemployment Insurance Total Expenditures 103,872.00 (95,931.00) (227.00) (250.00) (7,274.00) (190.00) AMENDMENTS Fund Aft Account Name Management and Budget Expeditures 1020101 182010 1020401 182090 1020401 182090 1020401 182140 1020401 182140 1020501 173030 1020501 173030 1020501 173020 1020501 173020 1020501 173060 1020501 173060 1020501 186000 1020501 186000 Department 740023 Admin - Budget Transition 702010 Purchasing/Gen Procurement - Salaries 722770 Purchasing/Gen Procurement - Retirement 702010 PurchasinglE-Commerce - Salaries 722770 Purchasing/E-Commerce - Retirement 702010 Equalization/LP Leave Time - Salaries 722770 Equalization/LP Leave Time - Retirement 702010 Equalization/RP Leave Time - Salaries 722770 Equalization/RP Leave Time - Retirement 702010 Equalization/GIS Tech - Salaries 722770 Equaiization/GIS Tech - Retirement 702010 Equalization/Equal. Studies - Salaries 722770 Equalization/Equal, Studies - Retirement Total Expenditures $ 353.123.0(3 1,242.00 (2,953.00) (9,449,00) (53.00) (60,352.00) (64,001.00) (102,424.00) (85,722.00) (10,825.00) (15,700.00) (3,864.00) (22.Cp HR - Admin / Labor Relations - Telephone HR- Comp & Benefits - Telephone Total Expenditures Salaries (ME -Genesee Cty Contract) Fringe Benefits (ME-Genesee Cty Contract) Prof. Svcs (ME-Genesee Cty Contract) Total Expenditures Membership Dues (Family & Consum.Sci) Periodicals, Pub & Sub (4-H Youth) Periodicals, Pub & Sub (Family & Cons Sol) Periodicals, Pub & Sub (Gen. Horticulture) Travel & Conf (Nat. Sciences) Travel & Cent (Admin/Gen.Horticulture) Total Expenditures $ 1,956.00 (1,956.00) $ (37,996.00) (16,284.00) 54,280.00 z (310.00) 75.00 150.00 85.00 (1.000.00) 1,000.00 FY 2008 AMENDMENTS $ 25,000,00 90,000.00 11,000-00 $ 126,000_00 $ 25,000.00 $ 90,000.00 $ 5,000.00 $ 2,000.00 4,000.00 $ 126,000.00 113140 630686 132030 630126 114000 630074 Comm Corr SF Results - Fee income Med Exam - Autopsies Animal Control - Sterilization Fees Comm Corr SF Results - Drug Testing Med Examiner - Laboraioni Fees Animal Control/Admin- Special Event Prog Animal Control/Kennel - Supplies Animal Control/Kennet - HouseKeeping &Jan Total Expenditures Total Expenditures 1070401 1070601 1070801 1070805 1070805 113140 730548 132030 731031 114000 731818 114090 750014 114090 750231 HEALTH FUND (#20221) Revenue 9090101 134860 695500 10100 Non-Dept Transfer In from Gen. Fund Total Revenues SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS Public Services Department Revenues 1070401 1070601 1070801 Total Revenues Economic Development & Community Affairs Department Expenditures 1090101 171000 740023 Admin - Budget Transition 1090105 174230 731458 Waste Resource Mgmt - Prof. Services 1090105 174240 731458 NO HAZ - Professional Services Total Expenditures Economic Development & Community Affairs Department - PEDS Division $ 52,688.00 (22,688.00) (30,000.00) Expenditures 1090201 171000 730072 1090201 171000 731458 1090201 171000 731780 Admin - Advertising Admin - Professional Services Admin - Software Support Maintenance Total Expenditures $ 51,250,00 (93,994.00) 42,744,00 Non-Departmental Expenditures 9010101 134860 9010101 112700 9010101 196030 788001 20221 Transfer Out to Health Fund 788001 20293 Transfer Out to Child Care Fund 730359 Non-Dept - Contingency Total Expenditures $ (1,230.00) (2,712,00) 3,942.00 Health Division - Equipment Rental Health Division - Equipment Rental Health Division - Equipment Rental Total Expenditures Total $ (1,230.00) (1,230.00) $ (522.00) (354.00) (354.00) $ (1,230,00) Expenditures 1060201 133150 772618 1060211 133160 772618 1060220 134390 772618 GF/GP OPERATIONS - SELF BALANCING AMENDMENTS FY 2008 AMENDMENTS (2,712.00) (2,712.00) (2,712_00) (2,712.00) Revenues 3020201 1010115 1010115 1010201 1020701 113290 630105 115090 670627 115180 610313 181010 630259 126000 631064 Expenditures 1070301 1070601 2010401 3010401 3020301 3040101 4030201 3010301 4030601 7010101 3020501 3020501 3020301 9090101 9090101 132050 772618 132030 772618 172190 772618 121220 772618 121020 772618 121080 772618 112580 772618 121130 772618 110000 772618 186090 772618 121020 730247 121020 730562 121050 788001 196030 730800 196030 730369 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GE/GP) CHILD CARE FUND (#20293) Revenue 9090101 112700 695500 Expenditures 1060501 112010 772618 10100 Non-Dept Transfer In from Gen. Fund Total Revenues Children's Village - Equipment Rental Total Expenditures Total [GF/GP OPERATIONS - Gcbaill.B.L.ILIGET AMENDMENTS 1 52-1 (Novi) District Court - Assessment Fees County Exec / ERP - Sale of Equipment County Exec I ERP - Grants-Federal County Exec/Auditing - Class Fees Reimbursement Division - Late Penalty Fees Total Revenues Veteran's Services - Equipment Rental Medical Examiner - Equipment Rental Clerk/ROD - Equipment Rental Circuit Court - Equipment Rental 52-2 Dist Ct (Clarkston) - Equipment Rental Probate Court Admin - Equipment Rental Sheriff Admin Sys - Equipment Rental Circuit Ct-Civil/Criminal - Equipment Rental Sheriff Patrol Svcs - Equipment Rental Treasurer's Office - Equipment Rental 52-4 (Troy) Dist. Ct. - Charge Card Fees 52-4 (Troy) Dist. Ct. - Electric Charges 27160 52-2 (Clarkston) Dist. Ct. - Transfer Out Non-Dept - Grant Match Non-Dept - Contingency Total Expenditures Total $ 43,000,00 (5.000.00) 8,384.00 (750.00) 50.000.00 $ 93.634.00 (708.00) (5,828.00) (777.00) (4,800.00) (354.00) (4,800.00) (10,756.00) 4,099_00 14,24-4.00 (324.00) 12,000.00 66,000.00 20,100.00 (20,100.00) 25,637.00 $ 93,634.00 ACCOUNT NUMBER FY 2008 AMENDMENTS S (105,546,00) (10,182.00) 115,828.00 41,40000 Vehicle Rental SCHEDUUE13 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS I PROPRIETARY SPECIAL REV' NtE_ILLyjj - SELF BALANCING P,1:1 ITS :22am Program Acct Fund Aff 12pi, Unit Account Name Circuit Court ! Friend of the Court (Fund #27100) 3010404 126030 778675 Telephone Communications 301041)4 126050 778675 Telephone Communications 3010404 135140 778675 Telephone Communications Total Expenditures Telephone Communications (Fund #67500) Revenues 1080601 152000 632009 1080601 152000 665882 Sale of Phone Services Change in Fund Equity 1125,000.00) $ (125,000.00) - Drug Court Grant (Fund #27160) 52-2 District Court (Clarkston) Revenu s 3020305 196030 620467 3020301 121050 695500 Expenditures 3020305 121050 750168 3020301 121050 750280 Grant Match 10100 Transfer In Totat Revenues FA Proprietary Equipment Laboratory Supplies Total Expenditures $ (20,100.00) 20,100.00 $ (12,775.00) 12,775 00 Delinquent Tax Revolving Fund (#51600) Revenues 7010110 186050 7010110 186050 7010110 186050 Cotlectkm Fees Interest on Delinquent Accounts Income from investments Total Revenues $ 800,000.00 4,042,551.00 1,230,074.00 $ 6,072,625.00 630294 631001 655385 Expenditures 7010110 7010110 7010110 7010110 7010110 7010110 7010110 7010110 7010110 186050 730926 Indirect Costs 186050 765031 Interest Expense 156050 731458 Professional Services 186050 773630 Info Tech Development 166050 788001 10100 Transfer Out to GE 186050 788001 31411 Transfer Out to Work Release Facility Fund 186050 785001 31421 Transfer Out to 52-3 (Rocti Hills) Dist Ct. Fund 186050 788001 31415 Transfer Out to New Office Bldg Renov. Fund 186050 788001 63600 Transfer Out to IT Fund Total Expenditures Change in Fund Equity $ (550,000.00) 500,000.00 200,000.00 769,773 00 6.250,000.00 (27,624.00) (8,625.00) 189,101.00 (1,250,000.000) $ 6,072,625.00 Drain Equipment Fund (#63900) Revenues 6010201 149750 632401 26466 Expenditures 6010201 149750 6010201 149750 776661 Motor Pool $ 41.400.00 788001 66100 Transfer Out to Motor Pool Fund 192,061.00 Total Expenditures $ 233,461.00 Change in Fund Equity S (192,061.00) $ 41,400.00 192,061.00 $ 233461.00 $ 41,40000 $ 192,061.00 $ (16,999.00) (16,999,00) Facilities Maintenance and Operations Fund (#63100) Expenditures 1040719 141000 772618 Information Technology Fund (#63600) Revenue 1080101 152000 665882 Expen ditu res 1060101 1080201 1080601 1080701 152010 152010 152090 152020 731458 731458 731456 731458 SCHEDULE El OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS ACCOUNT NUMBER FIEOPRIET, Motor Pool Fund (#66100) Revenues 1030811 184010 631071 1030811 184010 695500 Expenditures 1030811 184010 761156 Equipment Fund (#66400) Revenue 1020640 182060 630658 FY 2008 AMENOMENTS 1.k.SELF BALANCING AMENDMENTS Leased Equipment 63900 Transfer in from Drain Equip, Fund Total Revenues Depreciation Vehicles Change in Fund Equity Equipment Rental Change in Fund Equity $ (3,054.00) $ (3,054.00) Equipment Rental Change in Fund Equity Planned Use of Fund Balance Professional Services Professional Services Professional Services Professional Services Total Expenditures Change in Fund Equity $ 1,385,139,00 $ 60,942.00 698,112,00 303,32100 322,762.00 $ 1,385,139.00 451.00 1,00 60.00 1 00 513.00 IOTA $ 103,00 TOT,. $ 70.00 33.00 . 103.00 POSTAL INCREASE EFFECINE MAY '1, 2008 SCHEDULE C. Internal Service Expenditure Account 775667 Mail Room by Department Fund Dept Prog Accnt Fund An Budget Adjust General FundExpenditures 10100 1010101 181000 775557 175.00 10100 1010115 115090 775567 62.00 10100 1010201 181410 775567 3.00 10100 1010501 181020 775667 18.00 10100 1020101 182010 775867 16.00 10100 1020401 182090 775367 75.00 10100 1020501 186020 775667 816.00 10100 1020601 182020 775667 405.00 10100 1020601 126020 775667 538.00 10100 1030101 184000 775667 2.00 10100 1040101 140000 775667 3.00 10100 1040801 146020 776667 2.00 10100 1050401 183010 775687 166.00 10100 1050501 163010 775667 6.00 10100 1070301 132050 775657 67.00 10100 1070401 113000 775667 24.00 10100 1070501 174000 775667 202.00 10100 1070501 132030 775667 24,00 10100 1070801 114000 775667 189.00 10104 1070941 113270 775667 99.00 10100 1090105 174230 775667 10.00 10100 1090201 171000 775867 125.00 10100 2010101 180000 775667 419.00 10100 2010301 185010 775007 141 00 10100 2010401 172190 775667 073.00 10100 2010501 125000 775667 193.00 10100 2010501 132300 775567 469.00 10100 3010201 121100 775667 242.00 10100 3010301 121140 775667 523.00 10100 3010402 111000 775667 90.00 10100 3010402 135060 7756E7 2.00 10100 3010403 135080 775667 347.00 10100 3040101 121080 775667 29.00 10100 3040403 124010 775667 200.00 10100 4010101 122050 775657 344.00 10100 4030201 112580 775667 413,00 10100 5010101 180010 775667 45.00 10100 5010301 165000 775667 3.00 10140 5010302 165020 775667 5.00 10100 5010303 165040 775667 4.00 10100 6010101 155010 775667 232.00 10100 6010301 174450 775667 17.00 10100 7010101 186040 775667 93.00 10100 7010101 186050 775667 164.00 10100 7010101 186070 775667 6.00 10100 7010101 186090 775667 165.00 10100 9090101 196030 730359 (9,060,00) 10100 9010101 134860 788001 20221 513.00 10100 9010101 112700 788001 20293 103.00 Total General Fund Expenditures - Public Health Fund Revenue 20221 9090101 134560 695500 10100 513,00 Public Health Exondilitre 20221 1060201 133150 775667 20221 1060220 134220 775667 20221 1060220 134390 775667 20721 1060231 133215 775667 Change in Fund Equity Child Care Revenue 20293 9090101 112700 695500 10100 Child Care Expriditure 20293 1060501 112010 775667 20293 1060555 112210 775657 Change in Fund Equity $ JAFisca1SvcliBudgetlForecas0 New \ FY 2008 2nd Qtr Marl Increase cy $.01 wrksh for packet.xts 11 SCHEDULE D Expandable Equipment Adjustment Move appropriation for FA Proprietary Equipment Expense 750169 in General/General Purpose Funds to Expendable Equipment 750154 Account: Fund Department Program Account Amount 10100 1010115 115090 750154 $ 900.00 10100 1010201 181010 750154 1,000.00 10100 1010501 181020 750154 1,000.00 10100 1050401 183010 750154 2,000.00 10100 1050501 183010 750154 2,000.00 10100 1070401 113000 750154 1,300.00 10100 1070401 113080 750154 3,825.00 10100 1070501 174000 750154 746.00 10100 1070601 132030 750154 100.00 10100 1090201 171000 750164 1,700.00 10100 3010201 121100 750154 4,000.00 10100 3010402 135060 750154 10,000.00 14100 3010403 121240 750154 21,000.00 10100 3020201 121020 750154 739.00 10100 3020205 113290 750154 739.00 10100 3020501 121020 750154 1,500.00 10100 3040403 124010 750154 12,000.00 10100 4030301 112620 750154 75,000.00 10100 4030301 112650 750154 40,000.00 10100 7010101 186040 750154 400.00 10100 7010101 186050 750154 500.00 10100 7010101 186070 750154 350.00 10100 7010101 186080 750154 600.00 10100 7010101 186090 750154 300.00 10100 3010101 121100 750154 15,135.00 10100 3040403 124010 750154 6,000,00 10100 1010115 115090 750168 (900.00) 10100 1010201 181010 750168 (1,000.00) 10100 1010501 181020 750168 (1,000.00) 10100 1050401 183010 750168 (2,000.00) 10100 1050501 183010 750168 (2,000.00) 10100 1070401 113000 750168 (1,300.00) 10140 1070401 113080 750168 (3,825.00) 10100 1070501 174000 750168 (746.00) 10100 1070601 132030 750168 (100.00) 10100 1090201 171000 750168 (1,700.00) 10100 3010201 121100 750168 (4,000.00) 10100 3010402 135060 750168 (10,000.00) 10100 3010403 121240 750168 (21,000.00) 10100 3020201 121020 750168 (739.00) 10100 3020205 113290 750168 (739.00) 10100 3020501 121020 750168 (1,500.00) 10100 3040403 124010 750168 (12.000.00) Expendable Equipment Adjustment Move appropriation for FA Proprietary Equipment Expense 750169 in General/Genera! Purpose Funds to Expendable Equipment 750154 Account: Fund Department Program Account Amount 10100 4030301 112620 750168 (75,000.00) 10100 4030301 112650 750168 (40,000.00) 10100 7010101 186040 750168 (400.00) 10100 7010101 156050 750168 (500.00) 10100 7010101 186070 750168 (350.00) 10100 7010101 156080 750168 (600.00) 10100 7010101 186090 750168 (300.00) 10100 3010101 121100 750168 (15.135.00) 10100 3040403 124010 750168 (6,000.00) 20221 1060201 133150 75015,4 8,850.00 20221 1060212 133120 750154 3,000.00 20221 1060213 133130 750154 100.00 20221 1060220 134390 750154 5,000.00 20221 1060233 133390 750154 51000.00 20221 1060234 133990 750154 200.00 20221 1060235 133970 750154 100.00 20221 1060237 133300 750154 2,400.00 20221 1060237 133310 750154 2,100.00 20221 1060201 133150 750168 (8,850.00) 20221 1060212 133120 750168 (3,000.00) 20221 1060213 133130 750168 (100.00) 20221 1060220 134390 750168 (5,000.00) 20221 1060233 133390 750158 (5,000.00) 20221 1060234 133990 750168 (200.00) 20221 1060235 133970 750158 (100.00) 20221 1060237 133300 750168 (2,400.00) 20221 1060237 133310 750168 (2,100.00) 20293 1060501 112010 750154 16,400.00 20293 1060501 112010 750168 (16,400.00) TOTAL Number of Accounts Amount Waived TOTAL 198 $326,049.00 Interoffice MEMORANDUM to: LaVerne Smith, Fiscal Servicees cc: Judi Lockhart, Reimbursement from: Joyce Raczka, Reimbursement re: inmate Waived Report date; April 17, 2008 Submitted for your review is the Inmate Report for 2008 for the Months of January, February and March 2008. JAN FEB MAR 08 088297 CZ 69 $112,009.00 08 089056 CZ 66 $91,816.00 08 089732 CZ 63 $122,224.00 Frar, the desk cf .. Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 Tel:248458-7368 4* REVENUES GENERAL FUND Taxes Federal Grants State Grants Intergovernmental General Reimbursement intergovernmental Program Revenue Charges for Services Indirect Cost Recovery Investment Income Other Revenues SUB-TOTAL GENERAL. FUND/GENERAL PURPOSE $ PLANNED USE OF FUND BALANCE (1) 11 ,224,780 01 $ 439,774.986.01 NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS 47,137,368.00 $ 52.660 792 83 $ 50,597.114 63 3.92% 2 063 675 ci0 General Fund/General Purpose Favorablet(LInfavorable) 0436,051.09 4,438,951.1M COUNTY OF OAKLAND FY ma SECOND QUARTER FINANCIAL REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2008 ADOPTED BUDGET 285.758.511 00 456.600 GO 7, 56.680,00 5.944.900 00 2.323,241.00 86 151,83i 00 8.200.000.00 5,541,000.00 31,546.589 00 428,134.452.GC BUDGET As AMENDED 252,481 008 00 403.17000 17,384030,00 S.040.300 OCn 2.323.244.G0 89.737.327.00 8,212.03400 5.541.000.00 36.437.334 00 $ 428.550.20'6 OD Y 2008 FOREOAST $ 252.481 000.00 510.670.00 18,320.914.00 0,240.000.00 2,323.241 00 88.187.23200 8562.034.40 4,061.000 CO 37,369.403 00 $ 428.755,494.00 AMOUNT FAVORABLE) (UNFAY_ORABLEI PERCENT 0.00% 17,500.00 935.984.00 5.38% 1.000.030.00 11.19% 0.00% (1.550,095.00) -1.73% 350,130000 4213% (1.480,000 00) -26.71% 931.898.90 2.50% 205.288 00 0.05% 5 5.555.137.a4 17 457,764 22 5.485.482.70 $ 78.498,364.32 19.261670 54 129.676.246 23 $ 148,832.916.77 12.500 235 69 a 218,962 32 3,1 13 3.71.20 2 Sa8,944 48 6. 119,094.02 $ 28,540,538 70 ; 8.389.009 64 22,479.028.31 2,797.32G 66 1658,75910 4,864.934 40 65,940.397 1 7 16.965.237.49 8,131,716.72 $ 131.235,373.39 I 387.114.193 18 TOTAL GM(' FUNDS EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Court Probate Court TOTAL ADMIN. OF JUSTICE LAW ENFORCEMENT Prosecuting Attorney Sheriff TOTAL LAW ENFORCEMENT GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board of COrnmisspariers Library i3oard Drain Commissioner TO7AL GENERAL GOVERNMENT COUNTY EXECUTIVE County Executive Admn, Management and Midget Central Services Fealties Management Human Resources Health and Human Services Public Services Economic Dev. and Comm Affairs TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS $ 428.134,452.00 S 53.157,503 00 17,458.998 40 6.50C .230.00 $ 77,116,791 00 19,067,901 00 12E4.574.462 00 g 1 47.642,363.00 12.191,066.00 3,930.131 .00 3.057.724 00 2.578.102.00 5,602.967 40 $ 27.369,989.00 $ 6.330,490.00 21,927227.00 2.763.952.00 1.674,543.00 4.737,139.00 55,209,971 00 16,935.230,00 7,323.039.00 $ 125.877,92100 S 330 997.064 00 $ 11,224.780.01 $ 439,284,274.01 $ 53.830,595.34 17.501,615,22 6.541,230.75 $ 77,873.441.32 19,1E6,970.54 1'29,911,146.2:1 $ 149,078,1 i6 77 11.979,947,68 4.161.462.32 3,084.650.22 2511,195,48 6 119 094 92 „ $ 27,856,550,70 $ 8,302.773 94 22.171,084.31 2,789.606.56 1,648.169.10 4,810,784.40 55.380,367.17 17,059.48749 7974.716.72 $ 130,136,899.39 5 384.945,108.18 $0.00 0.00% 29503.00 0,00% $ 724,54200 1 33% {43,851.03) -0.25% 155 708 00) -0.80% $ 824,923.00 0 4,2% 96,700.00 0.69% (33000.00) -0.20% $ (235.200.00) 4.16% 520,286.00 4.16% 67.500.00 1.38% 28.451,00 0.91% 77.749,00 3.00% 0.00% „ $ 883.984 00 2.40% 88,230.00 1.03% 307.044.C9 1.37% 7.714,00 0.28% 10.800.00 0.84% 54,170,00 1.11% 569,000.00 0.66% (9420Q00 -0 50% 157.000 00 1.93% 1.6.374.00 0.84% 2,169,085.00 0.56% TOTAL GOVERNMENTAL EXPENDITURES $ 428,134,452.00 439,774,986.01 $ 435,542,223-01 4232,763.00 0,96% (1) Nato that report forecasts Planned Use of Fund Kalance with a zero variance in oroer to show a oala .iced budget. No revenue will actually be received. rmEs sir owsomv Property Taxes • 2005 Tax Levy $ 265.455,011.00 $ 259,177,500.00 S 259,177,500,00 $ 0.00% 0 00% 0.00% 0.00% 0.00% 0.00% (f ,500.00j -48 08% Elimination of type 0 Operator Certification Funding 25 000.00 10.20% Revenue reimbursed tor school lunch program, 17,500.00 3.55% 100.00% 0.00% 0.00% 5.78% Current CPBC Contract 5.24% Increased reimbursements due to iniuteased expenes at Children's VUlage and budget cotrection. 5.35% I 1.10% Anticipated reduction in Siete Court Funding has not yet materialized. 2 Y8,984.00 657,000.00 935,984.00 1,000,000.00 0.00% 0.40% 0.00% 11.19% 8,940,000.00 $ 8,940,000.00 9,949,000.00 $ 1.000.000-0e Total Interadv't Gen- Retrnb. Rev. COUNTY OF OAKLAND GENERAL FUND/ GENERAL PURPOSE REVENUES FY 2008 SECOND QUARTER REPORT Adopted Sudoat Amended gsgtml, FY 2008 FQRECAST Amount Favorable fmnia•iihotable) Pet:peril Explanation of Sitettitc,prit Variances Property Taxes - Tax Axe',Breton Other Taxes - Delinquent Tax - Prior Years Treasurer Payment In Lieu of Taxes Other Taxes - Trailer Tax Total Tex** 'EDERAL GRANTS (610000410999) Sheriff - Patrol Sher& - Corrective Services County Emcutive - ERP Disaster Control Health Division Children's viiiage Tote/ Federal Grants FATE GRANTS (615000-815999) Sheriff - Patrol Stale Match Foster Care Boon Development Health Division Outside Agencies - Child Care Subsidy Total State Grants tERGOV'T GEN. REIM13. REV. (620000-620999) Non-Departmental 98.500.00 110,000.00 95 000.00 285.758.511.00 5 68,000 00 $ 82,000.00 48,000.00 15,600.00 245 C4000 458,600.00 $ $ 1.000.00 4,822,675,00 12,383,005.00 8,940,000,00 $ 98,500.00 110,000.00 95,000.00 259,481.000.00 $ 88,000,00 $ 118,570 00 46,000.00 /5,600 00 245,000 00 493,170,00 $ 19,000,00 $ 1,000.00 4,822,875.00 12,542,255.00 17,384,930.00 $ 8,940,000.00 5 - 98,500.00 110.000.00 95,400.00 259,481,000.00 $ 68,000 00 $ 118,570,00 46,000;00 6,100.00 270,500.00 5/0,870.00 $ 19,000.00 $ 1,000.00 5,101,659.00 13,199,255.00 18,320.914.00 S 9,940,0(0.00 5 $ 17,188,680.00 5 rEftGOV'T PROGRAM REV. (625000-628999) unty Executive $ 31ic Services - Community Corrections Court trict Court Off -Departmental Total intargev't Program Rev. SRORS-FDE SE,gY1C 1.000_120:625999} ninistradon of Justice uit Court - Chfillerienfnai cult Court - Family Division .trict Court - Division I (Novi) 54,000 00 5 4,500.00 2,850.00 300,000.00 1,981,801.00 2,323,241.00 $ 3,432,077 00 5 1,778,613.00 4,094,570 00 54,000.00 $ 4,500.00 2,850.00 300,000.00 1,961,891.00 2,323,241.00 $ 3.477,077.00 5 1,778,613.00 4,004,570.00 54,000.00 4,500.00 2,600.00 300,o00.00 9€1 89100 2,323,241.00 $ 3,123,387.00 $ 1,838,413.00 4,094,570 00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% (353,690.00) -1017% Unfav. variance is due to a. increase In the public's use of alternative dispute resolution other than Mediation and the elimination of the "Jury Administrative Fee. 89,800.00 3.36% Fey. variance is due to a increase in Defense Attorney fees being collected Offset by a decrease in probation caseload. 0.00% Revenue variance is partially offset by an expenditure variance. Adopted D.9.0-29.1 2,304,069.00 4,407,876.00 2,322,510.00 666,300.00 18,906,015,00 $ 5 213,300.00 $ Amended Budget 2.304,069,00 4,407,876.00 2,322,510.00 566,300.00 18,951,015.00 $ 213,300.00 $ FY 2008 FORECAST 2,231,329.00 4,218,876.00 2,248,010.00 566,300,00 18,320,885.00 $ 232,400.00 $ Amount Favorable Iunfavorablel (72,740.80) (189,000.00) (74,500.00) (630,130.00) 19,100.00 District Court - Division II (Clarkstore District Court - Division III (Rochester Hills) District Court - Division IV (Troy) Probate Court - Judicial Support Total Aelministration of Justice Lew Enforcement Piesecetirig Attorney Sheriff - Corrective Services Sheen - Corrective Services Satellites Sheriff - Enier. Prep. Training & Comm. Sheriff - Patrol Services Sheriff - Investigative Forensic Services Total Law Enforcement leneral Government -Aerk - County Clerk ;Jerk - Elections :Jerk - Register of Deeds 'ireasurer 1,191,000.00 2,841,000.00 2,313,314 00 2,313,314,40 425,175.00 425.175.00 31,563,154 00 31,714,150.00 215,500 00 290,600 00 $ 36,008,443.00 $ 37.884,439.00 $ 2,447,434.00 $ 2,447,434.00 5 273.466,00 275,665.00 13,373,000.00 t 3,373,000.00 3,138,453.00 3,138,453.00 2,841,000.00 2,313,314.00 425,175.00 31.714,250.00 301,000.00 37,954,039.00 2,447,434.00 275,686.00 12,373,000.00 3,473,453 00 '100.00 10,500.00 69,600.00 1,900.00 1,000 00 39.900 00 85,100 00 85,100 00 Sheriffs Office Sheriff - Administrative Services 1,900.00 125,000.00 ( I ,000,000.00) (65,600.00) ioard of CORunissimers ibrary Boarci rain Commissioner 5,600.00 27,000.00 1,03,778.00 8,000.00 27,000.00 1,933,778.00 1,700.00 73,800.00 1,769,113.00 16,300.00) 46,800.00 (164,665.00) Total General Government runty Executive ounty Exec - Administration purity Exec - CRP 'wily Exec - Auditing &El - Purchasing DivIsiuri - Equalization. Division 21,201,131.011 $ 21,203 ,331.00 $ 200.000.00 $ 1,000.00 30,750.00 75,000.00 75,000.00 2,695,519.00 2.695,519.00 20,014,166.00 $ .189,165-00) 200,000.00 350.00 30,000.00 125,000.00 2,695,519.00 (650.00) (750.09) 50,000.00 200,000.00 1,000.00 30,750.00 COUNTY OF OAKLAND GENERAL FUND GENERAL PURPOSE REVENUES FY 2008 SECOND QUARTER REPORT Percent E.,,Aglanaffg,p_plaignickaftLVeriences -3.16% Unfav. variance is due to reduced "Probation Fees", refelecting combination et itidiciaL oversight atlid a decline in probation Caseioad. -4.29% Lintav. variance is due to a decrease in probalion cases, and a reduction in Ordinance and Fines contributed to a drop in specific caseload type. -3.21% Unfav, variance is due to Ordinance and Fines revenue offset by additional revenue in Probation Fees. The reduction in Ordinance and Fines is contributed to a drop in specific caseload type. 0.00% 8 95% Fay this to yearly receipt of the following non budgeted revenue: Class Fees, Extradition Recovery Fee, Microfilming, Reimbursement General, and Welfare Fraud Case Review; and fay budgeted Program Income 0.00% 46.89% rav due tu required finger printing of leau,t?er. reEnbursement of paid postage, and unbudgeted mileage receipt.. 0,00% 0.00% 0.00% 0.00% Fay due to receipt of Liquor Control revenue. 3.61% Fay due to receipt of Refunds NET and Confiscated Property. 0.00% 0.00% -7.48% Llnav. Mortpages c51,000.000) due to strivkr dnwii in the houstng market. -2 07% tiniav. variance due to she inslaS13io» tri Access Oakland. ..scrcrov agents and Banks that bought tax statements from the Treasurer Office can now become a wholesale buyer and can feceive the statements under their Access °Wand Fee. -78.75% Revenue for Per Diem expense reimbursed by Parks and Recreation and Drain Board only. Amendrnendment required. 173,33% Slate of Ml reinstated funding for LVPI operations $42,000 and stipend for Director $4,800 for FY 2008, -8,62% Untav - Nat Service Fees ($5N) decrease in business advity resulting in less fees being collected. Fay Reimb. General $10,335 tne result of charging out drain equipment end administrative staff. Onfat, - Soil Erosion Fees ($174,500) decrease in building activity/permits due to downturn in housing market. 0.00% -65,00% Reduced demand for County CPR Training supplies by independent trainers, -2.44% Appropriation includes Health Grant Audits, end Cash Handling classes. Auditing will no longer teach Cash Handling classes. 66.67% Additional revenues generated from rebate program with vendors. 0.00% • Revenue variance is partially offset by an expenditure variance. Prceni Explaniaort of Sientilcant Vartreel 13.68% New revenue for Late Penalty Fees established. Not budgeted originally for FY 2008. 5.65% Higher than anticipated commissions on vending machines, 0.00% 100.00% 0,00% 0.00% 6.05% Fav, Fee Income due to a higher than budgeted caseload. increased revenue of $25.000 offsets the increase in expenditures of $25,000 for drug testing. 0.00% 16.59% Pay. Autopsies due to payment ut the remaining Genesee County contract autopsies thet were performed in FY 200T. Increased revenue of $90,000 offsets the increase in expenditures for Laboratory Fees. Amount FY 20011 Favorable FORECAST funievorebiel 415,600.00 50,000.00 187,000.00 18.800.00 10,000.00 2,549,539.00 2,524,587.00 438,000.00 25,000,00 66,360.00 032,500.00 90,000.00 Amended %UM 3850}0.00 177,000.00 18,800.00 2,549,539.00 2,524,587.00 413,000.00 6600.00 542,500.00 785,887.00 12600.00 125,000.00 10,698,542.00 $ •1,000,000.00 $ 1,000,000.00 $ 89,737,327.00 $ 8,212,034.00 $ 41,000.00 $ 150.000 DO 5,350,000.00_ 5,541,090.00 $ 228,274.00 $ 783,331.00 32,000.00 1,000.00 5.00000 4,300.00 0.00% 13,500.00 1.72% Fey due to receipt of Refund of Prior Years Expenditures. and Enhancement Funds. - 100.00% (7,000.00) -21.88% Per contract to reimburse for road paving at National Cemetery. 1130.00% 0.00% 100.00% (5,000.00) -100.00% A budget amendment is recommended due to completion of siren replacement poled 000% 100.00% 100.00% 100,00% 1130.00% 4,300.00 228,274.00 $ 4 796,831.00 25,000.00 1,000.00 COUNTY' OF OAKLAND GENERAL FUNDS GENERAL PURPOSE REVENUES FY 2008 SECOND QUARTER REPORT M813 - Reimbursement :.'enfral Services - Support Services lumen Resource -lumen Services - Administration lumen Services - Health Olvision -lumen Services - Children's Village lublic Services - Community Corrections 'ublic Services - MSU Extension ,ublic Services - Medical Examiner 'ublic Services - Animal Control commie Dev. & Comm. Affairs - Aclmin canonic Dev. & Comm Affairs - PEDS Total County Executive n-Deoartmeotal on-Dept - Charges for Services Total Hon-Depertreental Total Charges for Services IiIRECT COST RECOVERY (8401001 'ESTME NTAICOME {A$5001655993) District Courts (Div. 1 - IV) Clerk/Register of Deeds Non-Departmental Total Investment Income NUES.1870000 -69551)0) Tosecuting Attorney heriff Office lerlr/Register of Deeds Jon Departmental Donations 'rebate Court reasurer orsageinght and Budget mergency Response and Preparedness Jpport Services %di(ties Engineering aalth Division iildrea's am n Commissioner Adopted Stniesi 365.600.00 177,000.00 18,800.00 2,549,539.00 2,524,587.00 413,000,00 66,360.00 910,200.00 785,88 T.00 128,000.00 125 00100 11,066,242.00 1 000 000.00 1,00'3,000.00 $ 88,181,831.00 6,200,000.00 41,000.00 $ 150.000.00 5,350,000.00 5,541,000.00 $ 142,600.00 $ 32,326.00 32,000.00 1,000.00 5,000.00 4,300.00 990,000.00 $ j10,000.001 -1,00% Less usage of pay phones. 990030.00 5 (10,000 00) -1.00% 88,187,232,00 0,550,095.00) -1.73% 8,562,034.00 $ 350,000.00 4.25% Budget estimate did note anticipate cortinuation of many grants. 126,000.00 0.00% 100,0013.00 _C251300.001 -20.00% geduced Sale at Maps caused by housing market slowdown. 10,908,142.00 $ 209,600.00 41,000.00 120,000.00 (30.000.00 3,900,000.00 (1,450,000.00) 4,081,000..00 $ 0,480,000.00) 796,887 00 11,000 00 1.40% Fey. Animal Sterilization Fees due to an increase In Inc number of animals being sterilized. increased revenue of $11,000 offsets the unfavorable expenditures of $11,000 for Special Event Program, Animal and Housekeeping & Janitor Supplies. 0.00% -20.00% Decreasirig rates and investment base. -27.10% Oecreesirig rates and investment base. -26.71% • Revenue variance Is partially offset by an expenditure variance. District Court Public Services Library Board Library 80errf Transfers Non-Dept. Sundry Economic Development Transfers Treasurers' Transfers 417,500.00 417,500.00 2;352001.00 2,352,101.00 Adopted Amended DAL615.1 Non-Dept - Transfers Total Other Revenues 28,559,762.00 32,613,098.00 $ 31,648.589.00 $ 35,437,504.00 fund. 0.00% 37,385,403.00 $ 931,899.00 2.55% 32 613,998.00 0.00% 0.00% COUNTY OF OAKLAND GENERAL FUND f GENERAL PURPOSE REVENUES FY 2008 SECOND QUARTER REPORT Amount FY 2008 Favarabte FORECAST junfavorable) Percent Esulanetion of Sloaficant V_Arlances 100.00% 100.00% 100.00% 0.00% 200,000.00 (217,500.00) -52.10% 100.00% 3,500,000.00 1 147,899.00 48.80% Fey. variance due to an increase in projected revenue from the DTRF LANNED USE OF FUND BALANCE (665000-868998) General Fund - Prior Years Balance stal Planned Use of Fund Balance - $ 11,224,780.91 $ - $ 11,224,780.01 $ 11,224760.01 11,224780.01 5 439 980,274.O1 DTAL GEN. FUND GEN. PURPOSE REVENU $ 428.134,452.00 435274.985,01 205288.00 0.05% • Revenue variance is partially offset by an expenditure variance. Business Division Personnel Expenditures Operating Expenditures internal Support Expenditures Civil / Criminal Division Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out Family Division/Juvenile KaInt. Personnel Expenditures Operating Expenditures Internal Support ExpenditUres Transfer Out ADOPTED BUDGET $ 9,097,666.00 43..377.0 215,195.00 FY 200$ FORECAST AMOUNT FAVORABLE (UNFAVORABLE) ••nnn•••••-•wrns.,•.•10 8,786,122.46 3313,256 46 254,765.69 30,000.00 182,000.00 (414,754.00) 9,409,144.51 $ (232,754.00) 100.000.00 367,296.00 487,298.00 315,000 00 130,000.00 29,000.00 (4,000.00) 1,740,605.97 1,740,605.97 $ 27,713,504.40 $ 445,000.00 $ 26,846,453.30 $ 18,410,373,85 4.667,365.19 3,898,403.00 $ 63,830,595.34 $ am. Ma= a= $ 28,158,504.40 3 27,472,453 30 18,516,915.65 4,667,365.19 3,898,403,00 $ 54,555,137.34 1. a 626,000.00 98,542.00 - - T24.542.00 COUNTY OF OAKLAND Pr 2008 SECOND QUARTER REPORT EXPENDITURES CIRCUIT COURT Department Total Personnel Expenditures Operating Expenditures internal Support Expenditures Transfers Out JuOiciell Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out PERCENT 2.03% 542.18% 0.00% 0.00% -2.54% 1.38% -14.92% 0.00% 1.04% 5.64% 6.68% 0.00% 0.00% 3.29% 2.31% 1.02% 0.00% 0.00% 1.58% 2,28% 0.53% 0.00% 0.00% 1.33% 2,378,241.11 $ 25,000.00 AMENDED BUDGET $ 8,968,122.46 $ (76,497.54) 254,765.59 30,000.00 $ 9,356,258.00 $ 9,170,390 51 $ $ 2,017,622.00 $ 2,109,075,73 26,814.00 26,814.00 271,169.00 267,351.38 $ 2,315,605.00 $ 2,403,241.11 $ $ 2,623,842.00 $ 2,749,728 68 $ 2,649,728.68 $ 5,789,912.00 5,794,227.39 5,406,931.39 2295,360.00 2,404,642.25 2,404,642.25 3,823,403.00 3,868,403.00 3.868,403.00 $ 14,732,517.00 $ 14,817,001.32 $ 14,329,705.32 $ $ 13,356.787.00 $ 13,645,526.43 $ 13,330,526.43 $ 11,672,372.00 12,772,372.00 12,642,372.00 1,722,024.00 $ 26,753,183.00 $ 21.297,937.00 17,532,475.00 4.503,748.00 3,823,403.00 $ 53,157.563.00 ===s EXPLANATION OF SIGNIFICANT VARIANCES Turnover. Unfav, clue to Circuit Court's FY 2008 budget task. Turnover. Turnover. Pay. variance is due to a decrease in demand for Mediators and Appointed Defense Attorneys. The Court is experiencing an increase in alternative dispute methods of resolution, resulting in a reduction ifl expenditures. Turnover. Fay. variance is due to a decreased In placements to state Institutions $330.000; offset by a increase in placements to Private Institutions ($200,000). Favorability will be used towards 2008 budget task. $ 2,080,075.73 30,814.00 267,351.38 529/2008 ADOPTED BUDGET AMENDED BUDGET $ 169,023.00 $ 169,023.00 $ 52,160.00 $ 116,863,00 69.14% 62,800.00 (62.814.0o1 62.84)0.00 (125,614.430) 199.98% 0.00% $ 231,823.00 5 106,209.00 $ 114,960.00 5 (8,751_00) -8.24% $ 4,079.898.00 $ 4,087,070.46 $ 4,057,070.46 $ 30.000 00 0.73% 1,082,133.00 1,082.133.00 1,082,133.00 _. 0.00% 473,407.00 490.608.76 490,608.76 - 0.00% $ 5,535,438,00 S 5,659,812.22 5 5,629,012.22 $ 30,000.00 0.53% $ 1,792,611.00 $ 7,799,621.55 $ 1,709,621.55 $ 90,000.00 5.00% 628,546.00 628,548.00 634,048.00 (5,500.00) -0.88% 210,771.00 243,883.23 243.883.23 - 0.00% 30,482.00 35,457.00 55,557.00 (20,100.00) -56.69% $ 7,662,412.00 $ 2,707.509,78 $ 2,643.109.78 $ 04,400.00 2.38% $ 3,920,834.00 $ 3,921,440.33 $ 3,921,440.33 $ - 0.00% 416,288.00 416,288,00 402,788.W 13,500.00 3.24% 1,213,970.00 1,236,315,06 1.240,315.06 (4,000.00) -0.32% S 5,551,002.00 $ 5,574,043.39 $ 5.564,543.39 $ 9.500.00 0.17% $ 2,494,367_00 $ 2,508,464.64 $ 2,508,404.64 0,00% 620,590.00 520,590.00 659,500.00 (139,000.00) -26.70% 363,256.00 381,195.19 381,195.19 - 0.00% S 3,378,233.00 $ 3,410,169 63 $ 3,549,189.63 $ (130,000.00) -4.08% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDIITURES DISTRICT COURT ANIOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES n••n••nnn "rev, Oleni.ax Ow ~no. tee% -9.93% -0.17% District Ceurt Administration Personnel Expenditures Operating expenditures Internal Support Expenditures Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support ExpendilLres Total Division 1 - Novi Division 2 - Clarkston Personnel Expenditilres Operating Expenditures Internal Support Expenditures Transfers Out Total Division 2 - Clarkston Division 3- Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures Division 4- Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers hi $ 12,456,75100 $ 12,465,559.95 $ 12.248,696.95 5 236,663.00 2.710,369.00 2,584,745,00 2,841,359.00 (256,614.00) 2.261,404.00 2,352,002.24 2,356,002.24 (4,000.00) 30,482.00 35,457.00 55,557.00 (20,100.00) Fav. variance due overstated budget and a vacancy for magistrate positions. A budget amendment is recommended to reduce the magistrate budget and reduce the budget task. Urtfav, variance due to budget task. A budget amendment is recommended to reduce the budget task for the overstated Magistrate positions. Turnover Turnover Unfav variance due to increase in cost of office supplies and a increase in usage of Charge Card payments. Unfav. variance due to incorrect Budget estimates in Grant Acceptance per MR #07263. A budget amendment is recommended to adjust to the actual amount transferred out to the Drug Court Grant Fund. Fay. variance is due to decreased usage of Professional services (55,500) and court appointed Defense Attorneys ($8,900). Print Shop projected to be unfav. based trend of usage. Unfav. variance is due to increases in credit card payments (12,000), electricity charges ($123.000) and an Increase In the cust at office supplies ($4,000). 5/28/2008 EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES ENSTFUCT COURT AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST 1UNFAVORABLE) PERCENT $ 17,456,998.03 $ 1745/.764.22 $ 17,501,645.22 5 i43M51.00) ==a -= 5/28/2006 AMENDED BUDGET $ 2, T74,110.00 52,734,273.00 Estates/Mental Health Personnel Expenditures Operating xpenclitures loiterrial Suppon 52.306,385.00 854,457.00 565.278,00 $2,319,582,39 574,566.75 557.040.62 33,726,120.00 $3,751,189.76 COUNTY OF OAKLAND FY zeme SECOND QUARTER REPORT EXPENDITURES PROBATE COURT ADOPTED BUDGET ------- Judicial/Administration Personnel Expenditures $2,443,091.00 $ 2,443,091.00 Operating Expenditures (39.016.00) Internal Support 331,019.00 330.198_00 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES r•MTI, n•••••••n•••••••n•=,. .••n•••••nn.••n•n••••n•=. .••nn•••••..,•n••n•n•••nn••••••••••nnM14.... $2,402,09140 $ 41,000.00 1.68% Turnover. 7,152.00 (46,768.00) 119.87% 330,198.00 0,00% FY 2008 FORECAST Am. Unfav. due lo 2008 budget task. $2,740,041.00 $ (5,768.00) -0.21% $2,319,582.39 5 0.00% 924,666.75 (50,000.00) -5.72% Unfav, due to increased demand for Defense Attorneys. 557,040.62 00% $3,801,189.76 $ (50,000 001 -1.33% Department Total PersOnnel Expenditures Operating Expenditures Internal Support $4,749,476.00 854,457.00 896297.00 $6,500,230.00 $4,762,673.39 635,550.75 887,238.62 3 6,485,452.76 $ 4,721,873 39 932,318.75 887,238.62 5 41,000.00 0.86% (96,188.00) -11.58% 0.00% 56,641,230,76 3 (55,765.00) -0.86% 512.842008 Operating Expenditures 640,894.00 715,266.54 768,368.54 (53,100.00) 0.00% 0.00% 0.00% 0.00% 0.00% 2,200.00 0.10% Turnover. (2,200.00) -79.77% Unfair personal mileage due to higher use of personal auto by preSecutirig attorneys. 0.00% 0.00% 0.00% 0.00% 0.00% $ 9,884,424.00 $ 10.158,242.00 $ 10,158,242.00 $ 2,151,838.00 $ 2, 151,838 S 2,149,638 00 2,758.00 2.756.00 4,95800 $ 2.14.696.00 $ 2,154,596.00 $ 2,154.696.00 $ 1,677,237.00 5 1,677,565.50 $ 1,677,555.60 $ 7,29t00 7,291.03 7,291.00 15.2,000.00 155,300.00) Fl/. due to Budget Task reductions will be used to offset FY 2009 and FY 2010 Budget Tasks. 0.94% -7.12% 0.00% 0.00% COUNTY OF OAKLAND FY 2013S SECOND QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2009 FAVORABLE FORECAST (UNFAVORABLE: PERCENT EXPLANATION OF SiGNIFICANT VARIANCES Administration Personnel Expenditures $ 2,626.913.90 $ 2.649,327.21 $ 2.500,027.21 $ 149,800.00 5-65% Turnover. -7,42% Unfav largely due to Budget Task amendment, Budget Task cuts met by idefetion of positions approved by Budge! Task Force. This variance is partially offset by fav. expenditure variances largely in Extradition Exp.. Filing Fees, Microfilming & Reproductions, Printing, and Training based on historical trends. Internal Suppoit Expenditures 1,872,475.00 1,896,521.29 1.895,821.29 0.00% Transfers 4,071.00 4,071.00 4,071.00 , 0.00% $ 5,344,35100 $ 5,200,986.04 5 5,169,2de 04 5 96,700.00 1.84% Litigation Personnel Expenditures Operaling Expenditui es intarnat Support Expenditures Transfers Out Warrants Personnel Expenditures Operating Expenditures Internal Support Ever eppeflate Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 9,769.570.00 $ 9.769,570.00 61,324.00 51,324.00 2.451.00 2,311.00 6107900 335,037.00 $ 9,169.570.00 $ 51,324.00 2,311.00 335,037.00 $ 1,664,528.00 $ 1,684,846.50 5 1,684,846 50 5 0.00% /eparIrnent Personnel Expenditures Operating Expenditures Inlernal Support Expenditures Trarislers Out $ 16,225.556.00 902,267.00 1.874,926.00 05,150.00 19,061,904.00 $ 16,248,790.71 776.639.54 1,899,13129 339,108-00 $ 19,263.670.54 $ 16,096,790 71 831.939.54 1,899.132.29 339.106.00 19.160,970.54 $ 96,700.00 0,50% ...7.W=33! narzrnsr 5/26/2008 525,334.01) 428,176.00 414,912,00 759.321.43 995,627.43 414,912.00 -11.25% Uniav overtime usage, partially offset by favorable salaries and fringe due to unfilled vacancies. -31..51% Unfav laroy in Professional Se'rvice' * and Deputy Supplies see offset in Patrol Services. (204,800.00) (239,300.06) 0.00% 0.00% Corrective Services Personnel Expenditures Operating Expenditures $ 18,804,776.00 $ 520,098.70 1,474,285.02 2.82% Favorable salaries and fringes due to unfilled vacancies, partially offset by unfav overtime usage. -5.04% Unfe Laundry and Cleaning, Pry Goods and Clothing, and other Expendable Equipment expenses in excess of budget. Corrective Services-Satellites Personnel Expenditures $ 'I8,763,850.00 Operating Expenditures 369,634.00 Internal Support Expenditures 1,474,181,00 Transfers 5 47,135;327.00 $ 47,329,7.59.07 $ 47,794,189.07 $ 18,276,175.00 $ 546,298.70 t 464,400.00) • 0.98% 529,600.00 (26200.00) 1,474,285.02 0.00% 0.00% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES SliERIFF'S OFFICE ADOPTED BUDGET AMENDED SUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Sheriff's Office Personnel Expenditures $ 1,627,996 00 $ 1,633,055.52 $ 65,916.00 (859,152.00) 1,719,358.52 $ (88,300.00) -528% 69,3413.00 (.926,500.00) 108.07% tiotav overtime usage, partially offset by fa...tomb-le salaries arid fringes due to unfilled vacancies. Uniav largely due to Budget Task amendment, Budget Task cuts met by deletion of positions and other program cuts approved by Budget Task Force Unbudgeted miscellaneous expenditures for expandable equipment related to fluctuating prison population. Operating Expenditures internal Support Expenditures Transfers 284,779.00 266,807.00 266,807.00 - 0.00% - 0.00% $ 1,918,893,00 $ 1,040,713.52 $ 2 055,513.52 4 0,014,500.001 -97.51% Administrative Services Personnel Expendisses $ 1,794,639.00 5 1,821,211.75 $ 2,026,011.75 Operating Expenditures Internal Support Expenditures Transfers 2.748,049,00 $ 2,995,451,18 $ 3,439,551.18 5 32,488,480.00 $ 32,665,234.49 $ 32.887,434.49 6,717.999.00 6.720,041.42 6,952,241.42 (444,100.00) -14.63% (232,200.00) (232,200.00) -0,71% Untav overtime Usage, partially offset by favorable salaries and fringes due to Lai filled vacancies. -3.46% Unfav dental services lot prisoners to be charged against the Sheriff department's general fund budget, a budget amendment is being considered. Medical Exams for new prisoners required for population safety. Also, cost of culinary supplies is increasing in proportion to prison bopulcitior; increase. Internal Support Expenditures Transfers 1,928,845.00 '7,954,513.16 7,954.513.16 0.00% I*0 20,597,674.00 $ 20,799,158.72 $ 20,295,758.72 $ 503,400.00 2.42% 2.07% 15.88% 0.00% 0.00% Patrol Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 33,542.714.00 294,250.00 6,524,062.00 $ 33.800,129.52 862,879.63 8,484.164.63 $ 33,100,729.52 $ 699,400.00 717,479.63 135,400 00 8,484,164.53 Favorable salaries and fringes and overtime usage due to unfilled vacancies. Favorable Deputy Supplies due to unfilled vacancies. $ 40,361,026.00 5 41,137,173.68 $ 40,302.373.68 5 834,800.00 2.03% 6128/2008 1,388,831.00 2,659,96&96 (9,300.00) -0.66% 0.00% 0.00% 4,722,462.00 $ 181,193.60 271,721.00 4,494,862.00 194,993.60 271,721.00 $ 227,600 00 (13,800.00) 0.33% Favorable salaries and fringes and overtime usage due to unfilled vacancies. Unfav largely in Expendable Equipment and Office Supplies. 4.82% -7.62% 0.00% 0.00% $ 5,126,738.00 5,176,376.60 $ 4,961,576.60 $ 213,800.00 4.13% $ 100,121,781.00 8,950,434.00 19,602.245.00 $ 100,795,954.78 9,253,919.78 19,526,371.67 $ 90.816,954.75 10,567,819.78 19.526,371.67 Department Total Personnel Expendkores Operating Expenditures Internal Support Expenditures Transfer Out 979,000.00 0.97% (1,313,900.00) -14.20% 0.00% 0.00% COUNTY OF OAKLAND FY 2000 SECOND QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 46,700.00 investigative & Forensic Serv. Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $7,211,571 $ 847,301 00 2,568,083.00 7,369,083.50 $ 7,313,383.50 $ 1,079,531.00 2,659.9613.96 0.62% Favorable salaries and fringes due to unfirled vacancies, partialty offset by unfav overtime usage. Unfay largely due to unbutigeted Towing and Storage Fees. $ 10,626,955.00 11,098,583.46 $ 11,062,183.46 $ 36,400.00 Emergency Prep., Training & Comm. Personnel Expenditures $ 4,702,622.00 $ Operating Expenditures Internal Support Expenditures Transfers $ 4,702,622.00 130,000.00 294,116.00 $ 128,574,462.00 $ 129,576,246.23 $ 129,911,146.23 (334,900.00) -0.26% 512812008 EXPLANATION OF SIGNIFICANT VAMANCES M...,,.........n•••nnn•••••n•••n••••n•,•nn•n•••,..M..0.1.1 0.00% 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2006 SECOND QUARTER REPORT EXPENINTURES CLERK/REGISTER OF DEEDS AMOUNT ADOPTED ANIENDF_O FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Administration Personnel Expenditures Operating Expenditures $ 723,796.00 $ 723,796.00 $ 655,798.00 $ 68,000.00 53,350.00 (34,362.00) 38,350,00 (70,712.00) 9.39% Fair due to vacancies, 205.79% Operating expenditures reflects ($87,712) for FY 2008 Illudget Task partiatfy offset by Fail. Binding $13.000 due to sufficient binder stock on hand tor plat books and Prefesslunal Services $4,000 due to bids for poll worker training DVD caming back lower that expected. Internal Support Expenditures Transfers 203,363.00 193,924.30 193,924.30 0.00% 0,00% $ 950,509.00 $ 883,358 30 S 8G,070.30 $ (2,712 001 -0.31% County Clerk (Vital State $, Legal Rec's) Pef$0f1P0i EXpenintUretS $ 3,50),93800 $ 3,518,750.33 5 3,515,760.33 a.00% Operating Expenditures 297,408.00 297,408.00 297,408.00 0.00% Irdernal Support Expenditures 624254.00 879,057.12 1379,057.12 0.00% Transfers - 0.00% 5 4,422,600.00 5 4,695,225.45 5 4,895,225.45 5 0.00% Elections Personnel Expenditures $ 639,609.00 $ Operating Expenditures 776,113.00 Interne'. Support Fxpenditures 168,721 00 Transfers 639,809.00 $ 639,809.00 $ 879,313.00 879,313.00 180,001.00 180,001.00 5 1,554,843 00 5 1,899.123.00 5 ,699,l23.00 •$ $ 2,599,822.00 $ 2,599,622.00 $ 2,599,622,00 1,209,827.00 1,209,827.00 684,827.00 Fay, Professional Services $525,000 due to decrease in number of mortgage and title documents processed by outside vendor, reflective of slow down in the houslng Industry. Note related fevenue unfavorabillty.* Reghtss of Deaths Personnel Expenditures Operating Expenditures 0.00% 525,000.00 43.39% Internal Support Expenditures Transfers 1,236,827.00 1,2413,078.91 1,246,078.91 0.00% 0.00% 5,046,278.00 $ 5,055 527.91 5 4,530,527.91 $ 525,000.00 10.38% 5/2812048 EXPLANATION OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND FY 21305 SECOND QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY nos FAVORABLE FORECAST (UNFAVORABLE) PERCENT 19,936.00 0.00% 11,365.00 (2,000.00) -21.36% tinfav. Metered Postage ($2,900) due Iv increase in cost of postage. 0.00% -1.20% $ 7,484,1131.00 5 7,501,923 33 $ 7,433,923,33 $ 68,000.00 2,342,523.00 2,361,551.00 1,909,263.00 452,288.00 2,364,441.00 2,636,761.36 2,636,761.36 Jury Commission Personnel Expenditures Operating Expenditures Infernal Support Expenditures Dopartment Total Personnel Expendilures Operating Expenditures Internet Support E pencktires Transiecs 131,276.00 /37,700.03 137,700,03 $ 157,037.00 5 167,001.03 $ 169,001.03 $ (2,000.00} 0.91% 19.15% 0.00% 0.00% ADOPTED BUDGET AMENDED BUDGET $ 19,936.00 5,825.00 $ 19,936.00 $ 9,355.00 .. - $ 12,191,065.00 $ 12,500,235.69 $ 11,979,947.69 $ 520,288.00 4.16% ' Note revenue offset. 5/28/20013 1.93% - Turnover. 6.55% - Fay. variance due to delinquent tax rolls printed by the Print Shop rather Man Information Technology. The variance is partially offset by an Increase in credit card fees ($12,000) caused by the increase in usage of the online tax payment system. Unfav, due to an increase in number of delinquent property notifications. 57,500.00 15,000.00 (15,000.00) -1.49% - ====== 1CrIELT:.======ZZL COUNTY OF OAKLAND FY 200S SECOND QUARTER REPORT EXPENDITURES COUNTY TREASURER ADOPTED BUDGET Administration Personnel Expenditures Operating Expenditures Internal Support Expenditure: 698,186.00 AMENDED FY MO BUDGET FORECAST 2,980,428.00 2.922,928.00 228,844.00 213,844.00 1,009,690.32 1,024,690.32 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT $ 2,974,824.00 257,121.00 EXPLANATiON OF SIGNIFICANT VARIANCES 57,500.00 Division Total $ 3,930.131.00 $ 4,218,962.32 54161,462.32 $ Reflects net favorabUity after meeting FY 2008 budget 'Task of 1.36% (528.277) Department Total 5 3,930,131.00 54,218,962.32 $ 4,161,462.32 $ 57,500.00 1 36% 5129/2008 1 80% -2 71% 0,00% 0.91% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLEJPERCENT EXPLANATION OF MG/OMANI VARIANCES Administration Personnel Expenditures OperatIng Expenditures Internal Support Expenditures $ 2,338,480.00 442,148.00 277.095 00 275,222.29 $ 2,298,480.00 $ 42,000.00 513,148.00 (13,549.00) 275,222.29 1.80% - Fay. due to part-time position underfilling full-time budgeted position. -2.71% - Fay. TraveVConferance $25,000 and Leg siative Expense $2,000 offset by Budget Task for Board of Commissioners of ($22.000). Commissioners are making concerted effort to reduce expenditures in these areas. Additional offset for Library Board Budget Task efforts of (518.549). 000% - 2,338,460.00 499,599.00 Department Total Personnel Expenditures Operating Expenditures hlternal Support Expenditures $ 3,057,724 00 $ 2,338,480.00 442,148.00 277,098.00 $ 3,057,724.00 $ 3,113,301.29 $ 2,338,480.00 499,599.00 275,222.29 ----- $ 3,113,301.29 $ 3,084,650.29 $ 28,451 00 0.91% $ 2,296,480 00 $ 513.148 00 275,222.29 $ 3,084,850.29 $ 26,451.00 42,000.00 (13,549.00) 5/26/20013 Librarry Board Personnel Expenditures Operating Expenditures $ 1,007,042.00 699,622.00 $ 1,018.960.51 699,622.00 $ 959,760.51 S 59,200.00 686,073.00 13,549.00 Internal Support Expenditures Transfers 866,438.00 5,000.00 865,361.97 865,361.97 5,000.00 $ 2,578,102.00 $ 2,588,944.48 $ 2,511.195 48 $ 77,749.00 3.00% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES LIBRARY BOARD ADOPTED BUDGET ••••nn•••n•.....M•••nnn• AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST {UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 5.81% Fay. due to under Oiling Law Library Supervisor position. 1.94% Fa. due to Budget Task efforts. Offset shown under Board of Commissioners. 0.00% 5,000.00 100.00% Budget task. Library Board has decided not to replace computer at this time.Offset shown under Board of Commissioners. Department Total PersonneJ Expenditures Operating Expenditures Internal Support Expenditures Transfers $1 .007,042.00 $ 1,018.960.51 $ 959,760.51 699,622.00 699.622.00 606,073.00 866,438.00 865,361.97 865,361.97 5,000.00 5,000.00 5,000.00 ---------- ------------ ------------- $ 2,578,102.00 $ 2,588,944.48 $ 2,511,196.48 $ 77,749,00 3.00% - ----------- 59,200.00 13,549.00 5.81% 1.94% 0.00% 100.00% 5,28i2008 COUNTY OF OAKLAND FY 2000 SECOND QUARTER REPORT EXPENDITURES DRAIN COMMISSIONER AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Drain Commissioner Personnel Expenitures Operating Expenditures $ 3.870,905.00 5 3,785,275.00 S 3,785.275.00 $ 0.00% Resolution presented to Planning and Building Committee on 5/13/2008 to reduce salaries and eliminate the 2008 Budget Task of $40,312. 479,784.00 893,342.92 893,3.42.92 0,00% It is possible that Recording Fees may be under budget as a result of recording liens at the Register of Deeds office on properties that have nol paid for their soil erosion permit_ Internal Support Expenditures 1,184,438.00 1,372,637.00 1,372,637.00 _ 0.00% Transfers 67,840.00 67,840 00 67,840.00 - 0.00% Total $ 6,602.967.00 S 6,119.094.92 $ 6,119,094.92 $ . 0.00% ._ Department Total $ 5,602,967.00 $ 6,119,094.92 $ 6,119,094.92 $ - 0.00% . ===.-m 5/28/2008 Emergency Response & Preparedness Controllable Personnel Controllable Operating Internal Support Expenditures Transfers Out 5 1,539,703.00 $ 767,026.00 322,170.00 .450,507,03 $ 1,278,638.19 37,340.00 179,473.73 $ 1,132,838.19 $ 37,340.00 179,473.73 146,000.00 $ 1,495,651,92 $ 1,349,651.92 $ 146,000.00 $ 2.112,149.53 $ 56,393.00 230,465.35 0.00% $ 2,399,098.88 5 0.00% 0.50% 0.00% $ 2,112,149.53 56,393.00 230,466.35 COUNTY OF OAKLAND' FY 2008 SECOND QUARTER REPORT EXPENDITURES COUNTY EXECUTIVE ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST' ANIOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operating Internal Support Expenditures $ 2,110,451.00 223,373.00 569,531.00 $ 2,903,355.00 $ 2,121.402.17 166,505.00 566,351.97 $ 2,854.259.14 $ 769,4.59.99 418,395.60 454,234.11 $ 1,640,089.70 2,121,402.17 $ 226,269.00 566,351.97 $ 2,914,023.14 $ $ 769,459.99 416,395.60 454,234.11 $ 1,640,089.70 $ - 0.00% (59,764.00) -35.69% 0.00% (59,764.00) -2,09% 0.00% 0.00% 0.00% 0.00% Budget Task kuditing Controllable Personnel Controllable Operating Internal Support Expenditures iorporation Counsel Controllable Personnel Controllable Operating Internal Support Expenditures $ 1,261,387.00 27.130.130 180,290 00 1,468,80/.00 $ 2,102,093.00 56,393.00 236,139.00 11.42% - Turnover 0.00% 0.00% 9.76% - Turnover - Note: Due to changes in business practice after March 30, 2608, Corp. Counsel budget line item (730408 Court Costa) is expected to untav due to increases in filing and motion fees. Ex: The Wirnet e-fihng program has multiple fees: a fee of $8.00; il a case has multiple parties (5) a document ori{l be electronically served on each party 8 x 5 = 540. Also, the Clerk's office Will no longer extend the "courtesy" of not charging Corporation Counsel. Corp. Counsel will be charged $20 for motion fees by the Clerk's Office. A budget amendment will be presented with the third quarter forecast. apartment Total Controllable Personnel Controllable Operating Internal Support Expenditures Transfers Out $ 2,394,625 00 $ 6,240,957,00 629,066.00 1,436,467.00 0 $ 8,306.490.00 $ 2,399,008.88 $ 6,281,849.88 676,633.60 1,430,526,16 0 $ 8,389,009.64 $ 6,135,849.88 $ 738,397.60 1,430,526.16 0 $ 8,302,773.64 $ 146,000.00 2.32% (59,764.00) -8.83% 0.00% 86,236.00 1.03% 7.1t 3?-111e====="se=,=,. =.==sc 5/28/2008 46,323.00 181,420.00 46,454.50 179,944.69 1,125,571.00 $9,583.00 0.64% 38,454,50 8,000.00 17.22% 179,944 69 0.00% 1,343,970.19 $ 17,583.00 1.29% Fay. due to turnover. Fav wilt be used to offset Budget Task. A budget amendment is recanmended. Fay Travel/Conference due to efforts to reduce usage and costs. 7,650,592.67 $ 341,910.00 428% Fay. due to underlined positions Fay. Will be used to offset Budget Task. A budget amendment is recommended, 0.00% 0.00% ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ••nn•nn••••• •••••••nn•••.••••••n•••••••n•.•n•nn•nnn•n•n•••nnn=. Ow..w.....nn••••.•.......,•n••n••n =v.. ..nn•n•••• ••••n••• Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 373,187.00 $ 373,167.00 $ 8,588.00 (149,174.00) 16,951.00 16,499.00 ..... $ 398,726.00 $ 240,512.00 $ 373,187.00 0.00% 8,586.00 (157,762.00) 105.76% Budget Task 16,499.00 0.00% 398,274.00 $ (157,762.00) -65.59% Purchasing Personnel Expenditures $ 1,135,154.00 $ 1,135,154.00 $ Operating Expenditures Internal Support Expenditures Transfers $ 1.362.89700 $ 1,361,553 19 $ Equalization Personnel Expenditures $ 7,969,678.00 $ 7,992,502.67 $ Operating Expenditures Internal Support Expenditures Transfers 232,660.00 232,660.00 1,324,216.00 1,539.414.98 1,364 00 1,384.00 232,660.00 0.00% 1,539,414 98 0.00% 1,384.00 0.00% Fiscal Services Personnel Expenditures $9,527,938.00 $9,765.961.65 $ 9,424,051 65 $341 ;910.00 3.50% $ 5,705,766.00 $ 5,773,810.08 $ 5,695,451.08 $ 77,359.00 1.34% Fav. due to deletion of positions, streamlining operations and reorganizing the Division Reimbursement will be reassigned to Fiscal Services effective June 21, 2008, per MR #08097. Operating Expenditures 138,240.00 140,518.31 140,518.31 Internal Support Expenditures 1,690,422.00 2,052,36829 2,052,368.29 $ 7,535,428.00 $ 7,986.696 68 $ 7,889,337.68 5 77,359.00 0.97% 5127)2008 .../~.~.••••••••• •••••nn•••," Reimbursement Personnel Expenditures $ 2,426,601.00 $ 2,436,164 68 $ 2,407,310.68 $ 28,854.00 Operating Expenditures Internal Support Expenditures Transfers 91,700.00 563,937,00 95,020.20 613,119.91 05,020.20 613,119.91 0.00% 0.00% 457,706.00 049,762.00) 307,944.00 0.92% 2.58% 0.00% 0.00% 1,37% Fey. Will be used towards FY 2009/2010 Budget Task. COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1.18% Fav. due to deletion of positions, streamlining operations and reorganizing the Division. Reimbursement will be reassigned to Fiscal Services effective June 21, 2008, per MR #08097. Department Total Personnel Expenciitures Operating Expenditures Internal Support Expenditures Transfers $ 3,102,238.00 $ 3,144.304.79 $ $ 17,611,386.W $ 17,710,818.43 $ 517,511.00 365,479.01 3,796,946.00 4,401,346 87 1,384,00 1,38400 $ 21,927,227.00 17,253,112.43 $ 515,241.01 4,401,346.67 1,384.00 3,115.450 79 $ 28,8544 00 $ 22,479,028.31 $ 22,171,084. 31 $ W27/2008 •n•••••• 0.00% 115.04% FY 2008 budget task is $19,886. 0.00% -10.01% Fay. due to vacant oostions under-tilted with PTNE. A budget amendment is recommended. 2.18% 0.00% 0.00% 0.00% ADOPTED BUDGET AMENDED BUDGET COUNTY Of OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT FY 2008 fiAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Experditures Operating Expenditures Internal Support Expenditures Transfers Support Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 202,349.00 $ 202.349.00 $ 2,600.00 (17,28600} 13,915.00 13,536,19 $ 218,864,00 $ 198,599.19 $ $ 1,263,419,00 $ 1.267,220.33 $ 1 56,818,09 56.859.60 1,224,881.00 1,274,641 .44 202,349.00 $ 2,600.00 (19,886.00) 13,536.19 • 218,485.19 3 (19,886.00i .239,620.33 $ 27,600.00 66.859.60 .274,641.44 $ 2,545,118 00 $ 2,598,721.37 5 2 ,571,121.37 $ 27,600.00 1.06% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,465.788.00 $ 1,469,589,33 $ 59,415.00 39.573.60 1,238,796 00 1.288,177.63 1,441,969.33 3 27,600.00 1.88% 59,459.60 (19,886.00) -50.25% 1,288,177.63 0.00% 0.00% Pe vorabie variance will be used toward FY 2009 arid 2010 tasks. $ 2,763,982.00 $ 2,797,320.56 $ 2,789,606.66 $ 7,714,00 0.28% 5/28/2008 •••n•n•nnnII Administration Personnel Expenditures Operating Expendiiures Internal Support Expenditures 43,100.00 42.508,00 42,508,00 440,039.00 5 427,397.00 $ 427,397.00 $ 0.00% 0.0D% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY MS FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3 392.439.00 $ 392,439.00 $ 392,439.00 $ 0.00% 0.00% - Amended budget includes a budget task of ($12,050) An amendment will be recommended with 3rd quarter forecast once proposal to meet budget task is complete and approved. 4,500.00 (7,550.00) (7,550.00) :acilities Engineering Personnel Expenditures Operating Expenditures 5 1,034,4 17.00 $ 1,034,417.00 $ 1,023,817,00 5 10,600,00 1.02% - turnover 116,600.00 116,600.00 116,600.00 0.00% Internal Suppod Expenditures 83,787.00 80,355.10 80,355.10 - 0.00% — _____------ $ 1234,804.00 $ 1.231,372.10 $ 1,220,772.10 $ 10,600.00 0.86% eilartment Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $1,426,856.00 $ 1,426,856.00 $ 121,100.00 109,050.00 126,867.00 A22,863 10 1,416,256.00 $ 109.050.00 122,863.10 10,600.00 0.74% 0.00% 0.00% 51.674,843.00 $ 1,658.760.10 5 1,648,169.10 $ 10,600.00 0.64% -- • 5/2912008 ADOPTED BUDGET AMENDED BUDGET $ 562,7715.00 $ 668,424.79 301,394.00 267,311.00 36,401.00 62 983 03 440,441.00 (173,130.00) 64.283.03 (1,300.00) $2,286,413.08 $ 142,000.00 $1,019,438.00 $ 238,684.50 9,300.00 5.85% 0.00% 3.75% Operating Expenditures 194,947.00 206,125 00 Internet Support Expenditures 548,120.00 628,717 28 $2,316,089.00 $ 2,428,413.08 $1,019,436.00 $ 1,019,436.00 Operating Expenditures 225,954.00 247,984.50 Compensation & Benefits Personnel Expenditures COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES HUMAN RESOURCES Administration Personnel Expenditures AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE)PERCENT S 588,924,79 $ 79,500.00 11.89% EXPLANATION OF SIGNiFICANT VARIANCES Turnover. Operating Expenditures Internal Support Expenditures Recruitment & HR1S Personnel Expenditures -64.77% Primarily unfav. ($185,000) due to significant expenses related to increesed legal actions filed by Sheriff's Deputies union. Funds are available in Designated Fund Balance account for HR-Legal Services to cover the anticipated overage and therefore, a budget amendment is recommended. Operating Expenditures also reflects ($34,083) in FY 2008 Budget Task, and will be offset by favorabifity in Personnel Expenditures -2.06% Telephone expenses (or Labor Relations staff were incorrectly charged to Compensation and aenefits Division, but are now charged to Labor Relations thht In Administrelion. A budget amendment is recommended to reallocate appropriation for Telephone Communications. $1,000,573.00 $ 993,718.82 $1,093,648.82 $ (94,930.00) -9.51% $1,573.022.00 $ 1 .593,570.80 $1,593,570.80 $ 0.00% 98,925.00 593,917.28 52.01% DUO to hiring freeze, expense anticipated to be favorable tor Employees Medical Exams $4,400, Examination Materials $23,500, and Recruitment ExPeree by $64,200. in addition, Computer Suppqes are rscitrAerl favorable $2,500 and Expendable Equipment Expense $2,000. 34,800.00 5.54% Fay. primarily due to lower expense than anticipated for Info Tech Operations $37,500, Convenience Copier $1,200, and Print Shop $2,000. Favorabllity is partialiy offset by unfavorable variance of $5,700 anticipated for Telephone Communications, as cost continue to be higher than allocation for this Personnel Expenditures anticipated to be favorable $35,600. However, lavcrability will be used to offset budet task ($34,083) for FY 2008. Total spending for Periodicals and Membership Dues anticipated to fay. by $3,300, Office Supplies $3,300 and Personal Mileage, 5700. No anticipated expense for FA Proprietary Equipment $2,000. 107,200.00 5/29/2008 Internal Support Expenditures 175,087.00 170,382.00 $1,420,477.00 $ 1.437,802.60 $1,430,702.50 $ 7,100 00 0.49% 2.42% -7.85% 3.63% •1..11% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES HUMAN RESOURCES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2006 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 172,582.00 (2,200.00) -1.29% Telephone Communication eminses continuing to be higher than allocation for this unit ($2,200). Department Total P arson net Even clitd re s Operating ExpendituTes Internal Support Expenditures 53,255,236.00 722,295.00 759,608,00 $4,737,139.00 $ 3,281,431.59 $3,201,931.59 $ 79,500.00 721,420.50 778,050,50 (56,630.00) 862,082,31 830,782 31 31,300.00 $ 4.884,934.40 54,810,764.40 $ 54,170.00 -M."" M.- M.- 5,29/2008 internal Support Expenditures Transfers Out Operatlng Expenditures Internal Support Expenditures Transfers Out 0.00% - 0.00% - COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Adirilnistration Personnel Expenditures $ 208,038.00 $ 208,038.00 $ 208,038.00 0.00% - Operating Expenditures 11,536,165.00 11,066,992.00 10,841 .992.00 225,000.00 2.03% Anticipating Favorability for FIA relating to costs $225,000 incurred for care of neglected and abused wards of the court. - Budget task is ($469,193) for the department. 4ealth PersonneJ Expenditures 11,172.00 10,688.00 10,688.00 0.00% - $ 11,755,375.00 $ 11,285,718.00 $ 11,060,718.00 8 225,000 00 1.99% $ 26,449,794.00 $ 26,609,567.88 $ 25,834,567,88 $ 775,000.00 2.91% Favorable due to turnover offset by uniev. Salaries in The Clinic (575.700), Overtime in Environmental Health ($46,000) - and Field Nursing ($35,000) due to high activity. 4,1371,749.00 5,093,944.81 5,279.944.81 (186,000.00) -3.65% linfav. Medical Supp. ($160,000), and Office Supplies - (826,1300), due to price increases and restocking of supplies. 3,447,926.00 3,909,480.42 3,909.480.42 0.00% - 120,908.00 120,908.00 - Per Jail Alliance With Support (JAWS) Program Res. #07286 $ 34,760,469.00 $35,733,901.11 $ 35,144,901.11 $ 589,000.00 1 65% hildren's Village Personnel Expenditures $ 12,719,801.00 $ 12,918,184.28 $ 13,163,184 28 $ (245,000.00) -1,90% Favorable Emergency Salaries usage 5209,060, offset by - unfav. regular Salaries and Fringe Benefits Operating Expenditures S 3,586,059.00 3,623,174.37 3,623,174.37 Internal Support Expenditures 2,379,267.00 2,388,409.41 2,388,409.41 Transfers Out 5 18,665127.00 5 18,929,768.06 5 19,174,768.06 5 (245,000.00) -1.29% opartment Total Controllable Personnel $ 39,377.633.00 $ 39,735,790.16 $ 39,205,790.16 $ 530,000.00 1.33% Controllable Operating 19,993,973.00 19,784,111.18 19,745,111,18 39,000.00 0.20% Hon-Controllable Operating 5,838,365.00 6,308,577.83 6,308,577.83 0.00% Transfers Out 120,908.00 120,908.00 - 100.00% $ 55,209.971.00 5 65,949,387.17 5 65,380,387.17 $ 069,000.00 0.86% z 5/29/2008 Public Services Personnel Expenditures Operating Expenditures $ 185.899.00 $ 185,899.00 $ 185,899.00 4,800.00 (117,046.00) 1,800.00 6,812.00 $ 197,511.00 $ 6,397.00 0.00% - 1•nn 75,250.00 $ 104,096.00 $ (118,846.00) -157.93% Internal Support Expenditures 6,397.00 $ 2,147,675.00 $ 2,149,164.60 $ 2,133,716.80 $ 1 5.448-00 0.72% $ 1,614,112.00 $ 1,519,302.80 221,572.00 221,572.00 1,668,664.80 $ 216,572.00 10,448.00 5,000.00 251,991.00 248,289.80 248,289.80 Veterans' Services Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 0.62% - Turnover 2.26% - Fay. Soldiers Burial due to lower than anticipated veteran burials. 0.00% - 0.00% Community Corrections Personnel Expenditures Operating Expenditures $ 3,485,133.00 $ 3,493,578.62 $ 3,471,777.62 $ 842,622,00 872,643.69 697,643.69 21,601 00 (25,000.00) 0.52% - -2.86% - * See related revenue offset. a 512812008 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT •••nn•••nn•n••.144M.1 EXPLANATION OF SIGNIFICANT VARIANCES 0.00% - (118,846.00) 101.54% - Operating expenditures reflects ($121,846) for FY 2008 Budget Task partially offset by Fey. Special Event Program $2,000 and Travel & Conference $1,000 due to conscious effort to keep costs down. Turnover Unfav. Drug Testing ($25,000) for offender treatment due to an increase in participants, offset by Fay. testing (Fee Income) revenues of $25,000 due to increased caseload in the Results program. A budget amendment is recommended to recognize additional revenue in Fee incOme to offset unfavorable expanses. Internal Support Expenditures Transfers 545,912.00 614,313.21 614,313.21 5 4,873,667.00 $ 4,980,535.52 $ 4,983,734.52 $ 0.00% - 0.00% - (3,199.00) -0.06% 804,439.00 813,438.99 $ 5,076,571.00 $ 4,934,160.06 $ 1,833,688.00 154.919.00 $ 1,874,962/0 155,266.02 $ 1,824,962.70 $ 50,000.00 166,266.02 (11,000.00) 569,621,00 681,85643 681,856.43 813,438.99 0.00% - $ 4,977,160.06 $ (43,000.00) -0.87% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2000 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures $ 811,103.00 $ 847,613.54 $ 837,446 54 $ 10,067.00 87,853.00 87,853.00 85,653.00 2,200.00 1.19% - Turnover 2.50% - Fay_ Professional Services $2,200 duo to using IViSU Extension educators from other counties that don't charge fees for the Master Gardener classes. 0.00% - Internal Support Expenditures 353,472.00 352,867.59 352,867.59 $ 1,252,428.00 $ 1,288,234.13 $ 1,276,967.13 $ 12,267.00 0.95% $ 3,639,055.00 $ 3,615,322.07 $ 3,575,322,07 $ 40,000,00 633,077.00 505,399,00 588,399.00 (83,000.00) Medical Examiner Personnel Expenditures Operating Expenditures internal Support Expenditures Transfers Animal Control Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 1.11% - Turnover -16.42% - Laboratory Fees ($90,000) due to increase in material casts partially offset by Fay. Transportation Service $7,000 as fewer bodies are transported which correlate with the caseload. Fay. Autopsies Revenues of $90,000 is projected due to payment of the remaining Genesee County Contract autopsies that were performed in FY 2007.* A budget amendment is recommended to recognize additional revenue in Autopsies to offset unfavorable expenses. 2.67% - Turnover -7.08% - Unfav. Special Event Program ($5,000) due to providing meals La prisoners in the Trusty Camp during special events: Animal Supplies ($2,000) due to an increase in supplies, food and litter for impounded animals and Housekeeping & Janitor Supplies ($4,000) as a result of new cfeentng protocols implemented to cut down on the transfer of disease between animals, offset by Fay. Animal Sterilization Fees of $11,000 based in increase in activity.* A budget amendment is recommended to recognize additional revenue in Animal Sterilization Fees to offset unfavorable expenses. 0.00% - • See related revenue offset.$ 2 558 228 00 $ 2,712,085.15 $ 2,673,085.15 $ 39,000.00 1.44% 5/2812008 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Circuit Court Probation Personnel Expenditures - 0.00% Operating Expenditures 44,838.00 45,390.00 41,350,00 4,040.00 8,90% Fay. Travel & Conference $2,990, Membership Dues 5800 and Personal Mileage $250 due to conscious effort to keep costs down. Internal Support Expenditures 784,312.00 780,388.03 780,388.03 0.00% $ 829,150.00 $ 825,778.03 $ 821,738.03 $ 4,040.00 0.49% Dopartment Total Personnel Expenditures $ 11,626,990.00 $ 11,696.b78.73 $ 11,504,262.73 $ 132,316.00 1.13% Operating Expenditures 1,989,681.00 1,771,077.71 1,997,683.71 (226,606.00) -12.79% Internal Support Expenditures 3,316,559.00 3,497,551.05 3,497,551.05 0.00% Transfers $16,935230.00 $ 16,965,207.49 $ 17,059,497.49 $ (94,290.00) -0.56% • See related revenue offset 5i28/2008 0.00% 4.52% - $ 25,620,00 5 25,620.00 $ 25,620.00 $ 0.00% ••n•• $ 25,620.00 5 25,620.00 $ 25,620.00 5 0.00% 37,300.00 119,700.00 0.73% 6.11% 0.00% 0.00% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES •••••••••••••n•n•n•n••n••••n•••nn•n la.m....,•••••nn••••••n•••• 01....-n•n•n••••n••nn•••nn•r.o.nwn,••••••nn•••••n••••••0•n•n••nn•••n••nn••nn-•••-r-wr.w-ana.*nwl.••••n•••••nn./..n Administration Personnel Expenditures $ 1.378,055.00 $ 1,378,055.00 5 1,393,255.00 $ {15,200.00) -1.10% - Unfav. Salaries and Fringe Benefits due to reclassificatbn and service increment cost_ Operating Expenditures 458,234.00 797,926.25 678,226.25 119,700.00 15.00% - Fay. Operating casts, primarily Profess)onal Services, as well as Advertising, Printing. Travel & Conference. Legal Services, and Info,rmatinn Supplies for updaie of the Solid Waste Management Plan clue lo pending reformatting of plan guideAnes by the State, A budget amendment to address the Budget Task for Economic Development & Community Affairs is recommended in the quarterly forecast. Internal Support Expenditures 133,209.00 134,312.51 134,312 51 $ 1,9E9.498.00 $ 2,310,293 15 $ 2,205,793.75 $ 164,500.00 planning and Economic Development Services Personnel Expendittoes 5 3,687,891.00 $ 3,721,799.05 $ 3,669,299.08 5 52,540.00 1,41% - Turnover Operating Expenditures 727,775.00 1,162,273.65 1,152,273.66 - 0.00% Internal Support Expenditures 912,255.00 911,730.23 911,730.23 0.00% $ 5,327,921.00 $ 5,796,802.96 5 5,743,302_96 $ 52,500_00 0.91% omnnunity and Home Improvement Fet SClutel Expenditures Operating Expenditures transfers - $ - $ - $ ftDIVIOI 'orkforco Development Personnel Expenditures Operating Expenditures Internal Support Expenditures tpa rtrnent Total lersonnel Expenditures )perating Expenditures Memel support Expenditures -ransfers $ 5,091,566.00 $ 5,125.474.08 $ 6,088,174.08 5 1.186,009.00 1,960,199.90 1,840.499.90 1,045,464.00 1,046,042.74 1,046,042_74 $ 7,323,039.00 5 8,131,716.72 $ 7,974,716.72 $ 157,000.00 1.93% 6/1912008 $ 149,477.00 14,900..O0 30,000.00 1,340,082.00 1,500,000.00 53.000.00 30,000.00 8,620.616.00 3 12,740,07500 .$ 13,439,755.70 149,477.00 16,900.00 30,000.00 I ,340,052.00 1,875,125.00 - 23,514.00 30.000.00 f 70,677.52 130,384.16 9,820,616.00 $ 73,080,755.70 $ 0.00% 0.00% 0.00% 0.00% 0.00% 100.00% 0.00% 0.00% 0.00% 0.00% 0 00% 0.38% Funding kw emergency supplies Carry foiward for security Cameos Carry forward Non-public safely radios 53,000 00 $ 149.477 00 $ 15,900.00 30,004.00 1,34002,00 .1,675,125.00 53,000.00 23,514.00 30,000.00 170,677.52 130,31:14,18 8,620.6116.00 53,000.00 COUNTY BUILDINGS $ 3,287,469 00 $ 2,968,574 72 5 2,968,574 72 $ 0.00% 55.000 DO $ 1,70000 70,700.00 24,000.00 579,000.00 30,000.00 760,400.00 $ 5 300,000 00 $ 55.000,00 $ - S 55,000.00 1,700,00 1,700 00 70,700.00 73,700.00 (3 ,000.00,) 24,000.00 25,000.00 (1,000.00) 579,000.00 584,000.00 (5,000 00) 30,000.00 30,000.00 760,400.00 $ 712.700.00 5 47,700.00 200,000.00 100,361 97 300,381.07 $ 395,971.00 146,744.00 1,305,500.00 3,753,684.00 6,011,579 00 180,500.00 75,000.00 53,000.00 4.00000 843,478.00 384,380.00 258,903.00 152,300.00 754,671 80 2.305,421.00 3,176,161,84 82,500.00 59,104,00 53,000.00 4,000,00 543,478.00 6,903 00 52,300.00 454,671.80 1,586,421.00 3,176,031 64 34,104.00 250,000 00 100.000,00 300,000,00 805.000,00 82,500 00 25,000 00 53,000.00 4,000.00 543.470,00 COUNTY OF OAKLAND FY 2003 SECOND QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET AS ADOPTED BUDGET AS ADJUSTED FY 2003 FORECAST AMOUNT FAVORABLE {UNFAVORABLE) PERCENT EXPLANATION NOINDEpt!..2.qARTMENT APPROPRIATIONS COUNTY OPERATIONS County Expenditures Insurance Fund insurance Surely Bonds Logos and Trademarks Road Commission%Ckerent Orin Assessment Road Comm issiorari Party Agreement Persorial Mileage Disaster Suppfies Provisions Communications Equipment Transfer to CM-IA Total $ (400,000.00) $ (400,000.00i $ - $ (400,000.00) 4.993,789.00 4,993,789.00 STATE AND FEDERAL - COUNTY ASSOCIATIONS Area Wide Wafer Dustily Assoc of Metiro Sewage Agencies Michigan Assoc. of Counties National Assoc, of Counties S. C. M.C.O.G Traffic Improvemont A.s*ocialion Total SUNDRY EXPENSE RESERVED FOR TRANSFERS Fxpenditures Administrative Leave Budget Transition Classification and Rate Change Contingency Emergency Salaries Grant Match Info Tech Development Legislative Expense Misc. Capital Outlay Overtime Apfvopriartpon Workshops and Meetings Fringe Benefit Adjustment Summer Employees Salary Appropriation 100,00% 100.00% -A.24% -417% -0.86% 0 00% 8 27% 66.59% 100.00% Favorebility offset is forecasted in Departments 0,00% - Planned surplus per MR#08025 and MR108049 which Will be used to offset revenue shortages In FY 2009 and FY 2010. MR# 08028 established planned surplus of $2,252,589 and approved MR# 08049 blab:rig $2,741,200 for GFGP departments. 97.31% 65.88% 39 75% 34.92% 0.0034 100.00% 42.30% 10000% 100.00% am% 0.00% Its 90.xis 5/2812008 Total Transfers to Other Funds Revenue Sharing Reserve Fund Jell Population Management Fund Capital & Cooperative Initiatives Revolving Fund Debt Service - West Wing Refunding Debt Service - Cornou ler Center Refunding PrOect Work Order Fund Fire Records Management Radio Commurprations CLEMIS Collaborative Asset Manacoment System Medical Care Facility Fac.ilitres Malhenance & Operations Malorpool Fund Total 0.00 1,145,784.00 11,242,76200 •1,446,95C.00 1,054 175.00 400,000.00 413,997.00 0.00 1,610,000 00 0.00 0.00 0.00 1 000 10,542.762.00 1,449,950.00 1,054,175.00 425,000.00 419,485.00 0.00 1,619,000.00 6,600,000 00 0.00 10,542.787 00 1,449.950.00 1,054,175.00 425,000.00 419,485.00 1.619 ,000.00 6,600,000 00 TOTAL NON-DEPT. APPROPRIATIONS 47,137,388.00 $ 52,660,792.83 50,597,114.133 $ 2.03,678.0o 3.92% r CYTAL EXPEND! TURF S 97,901 411 00 $ 105,530511.23 $ 103,466,833.23 $ 2,063,878 00 1.96% COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL AMOUNT FAVORABLE UNFAVORABLE) 1.762.978.00 BUDGET BUDGET AS AS ADOPTED ADJUSTED $ 12,743,796.00 5 11,981,328.44 10,218,350.44 $ .. 0.00 0.00 • 1,100,000.00 1,100,000.00 $ 17,325,648.00 $ 23,210,372.00 $ 23,210,372.00 5 PERCENT 14,71% 0.00% o.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% -100 00% 0.00% EXPLANATION Decreased transfers per MR8013028 Decreased transfers per MR*08026 FM0 Special Projects Insurance and Management Foes are recorded in Health and Human Services Administration Division. FY 2008 FORECAST TRANSFER TO GENERAL PURPOSE FUNDS Public Health Fund Child Care Food Social Welfare Fund Foster Care $ 27,351,655 00 5 23,387,368 OC 1,000.00 S54.770,023.100 28,317,164.65 5 20,317,164 65 $ 24,551,553 75 1,000.00 $52,869,718.40 5 24,551,563 75 1,00000 $52,859,716 40 0.00% 0.00% 000% 90.xts 5/28/2008 FY 2008 BUDGET AMENDMENTS FY 2007 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 428,134.452.00 BUDGET AMENDMENTS M.R. #07222 - 1010412007 Sheriff - Use of Forfeiture funds for addition in Canine Unit/Highland Twp M.R. #07224 - 10/0412007 Circuit Court - Use of Mediation Funds M.R. #07230 - 10/1812007 County Clerk - Board of Canvassers with the City of Birmingham M.R. #07244 - 11101/2007 County Clerk - Board of Canvassers with the City of Auburn Hills M.R. #07245 - 111011207 County Clerk - Board of Canvassers with the City of Troy M.R. #07246 - 11/0112007 County Clerk - Board of Canvassers with the Southfield Township M.R. #07253 - 11/29/2007 County Clerk - Board of Canvassers with the City of Madison Heights M.R. #07286- 11/29/2007 Circuit Court/Family Court - Continuation of Juvenile Drug Court Grant (SCAO) M.R. #07268 - 11/2912007 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) $ 16.275.00 $ 45.000.00 250.00 250.00 425.00 250.00 400.00 $ 179,250.00 $ 14,452.00 $ 40,674,00 $ 82,019,00 $ 197,064.00 36,570,00 M.R. #07290 - 12/1312007 M&B FY 2007 Year End Report Encumbrances $ 606,126,36 Carry Forwards $ 2,105,139.65 Appropriation of Designation - Flu Vaccines $ 125,000.00 Appropriation of Designation - Animal Control -Well $ 25,000.00 Appropriation of Designation - Economic Development $ 365,000.00 Appropriation of Designation - Motorpoot - Vehicle Reptac. $ 1,100,000.00 Approp, of Designation - Sheriff Patrol - In Car Cameras $ 35,500.00 Approp. of Designation - Sheriff - Fringes on eat Union Sal. $ 191,500.00 Approp. of Designation - Sheriff - Lie Detection Prg. $ 40,000.00 $ 4,601,266.01 TOTAL AMENDED BUDGET AS OF 1213112007 (1ST QUARTER) M.R. #07293 - 1117/2008 Drain Commissioner - CAMS Project M.R. #08005- 1/17/2008 Management and Budget - Go kits $ 433,348,597.01 $ 6,600,000,00 $ 23,514.00 FY 2008 BUDGET AMENDMENTS M.R. #08011 - 1/17/2008 Sheriff - ORV Safety Education Program M.R. #08018 - 217/2008 Sheriff - Contract with Wayne County for Warrant Enforcement Parole Absconders M.R. #08017 -2/7/2008 Sheriff - Patrol Contract with Lyon Twp Amendment #2 MR. #08026 - 2/7/2008 M & B Budget Amendment (update Property Tax budget) M.R. #08014 - 21712008 County Clerk - Board of Canvassers with the City of Royal Oak MIR #08044 - 3/6/2008 Circuit Court FY 20013 Adult Treatment Court Funding M.R. #08049 - 3120/2008 M&B FY 2008 First Quarter Report Medical Examiner Medical Examiner - indirect Cost Recovery 19,000.00 $ 114.768.00 68,977.00 $ (1 024,975.00) 625.00 45,000.00 84,000.00 12.034.00 $ 96,034.00 MR. #08043 - 3/2012008 $ 483,446.00 Sheriff - Use of Forfeiture funds for Equipment TOTAL AMENDED BUDGET AS OF 3/31/2008 $ 439,774,986.01 AR ADOPTED BUDGET AMENDED BUDGET $0,00 $0.00 $0.00 0.00% $0.00 Inside Revenue Total Revenue OPERATING EXPENSES 5437,500 00 $0.00 50.00 50.00 5431,500 00 $0.00 $ 0.00 $ $0,00 $ $0.00 0.00% 0.00% 0.00% 0.00% $437.500.00 $437,500.00 5431,500.00 $ $2,376,599.56_ $2,814,099.56 ....=erasSMI:Caam•Imr 0.00% Funds necessary to cover repayment of DIRE Loans. COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS SHERIFF'S OFFICE FY 2008 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FSI-IERIFF AVIATION 468000 OPERATING REVENUES: OutSide Revenue $ 1-.756454.00 $ 1,758,13540 5 1,798,500.00 $ .41.845.0D 2.38% - Fa. increased Charge to department based on expense listed below. Uniav. Additional depreciation being charged fcr 2 new GPS mapping systems $ 1,758,854.00 S1,756 654.0 11,795,500.0Q t 541,846.001 -236% installed into the helicopters. Expense began October I. 2007. $1,119,164,00 51,319,154.00 51,361.000.00 5 41,846.00 317% - $437,500.00 $0.00 $0.00 $0.00 NET INCOME (LOSS) BEFORE TRANSFERS IN OUT) NON-OPERATING REVENUE OPERATING TRANSFERS IN NET REVENUES OVLR(UNDER) EXPENSES Total Net Assets - Beginning Total Net Assets - Ending 5/16/2008 JAIL INMATE COMMISSARY FUND (459600) OPERATING REVENUE $ 1,451,970.00 $ 1,451,970.00 $ 1,648,300.00 $ 196,350.00 OPERATING EXPENSE $ 1,451,970.00 3 1,451.970,00 $ 1,426,77000 26,200.00 NET OPERATING INCOME (LOSS) 3 222,530 00 $ 222,530 00 5239.730 00 5239,730.00 couNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT ENTERPRISE FUNDS SHERIFF'S DEPARTMENT ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST VARIANCE FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 13.52% - Retail pricing adjusted as cost of inventory rises. Also, continuation of the Christmas Bag program allows famiy member to pay for purchases for inmates up front as opposed 10 drawing money direceie from inmate account 1.80% - Fay. Inchgent Orders $2,300, Salary $13,600 and Flinger Benefits $10,300 based upon YTD actual costs NON OPERATING REVENUE (EXPENSE 1 $ 17,200.00 5 17,200.00 i) 00% Fa. Income from Investments due to increased invostmeri: ti.qse TOTAL INCOME BLFORE CONTRIE3UTIONS AND TRANSFERS TRANSFER OUT CAPITAL CONTRIBUTION TOTAL NET INCOMF (LOSS) 3 - 5 - $ 239.730.01) $ 239,730.00 $ - $ - $ - $ $ _ $ . 5 - $ . - 30 00 30.00 ........ ----....=—,...--i== 0.00% 0.00% 0. 00% 0.60% TOTAL NET ASSETS -13EGINNING $ 144198e TOTAL 1'Er ASSETS ENDING $353,849.89 5/16/2008 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST VARIANCE FAV4LINFAV). PERCENT EXPLANATION OF SIGNIFICANT VARIANCES n*nn••• ...••nn ••n.+•n• • • • • ,.•••••n•nn•+.0•n •nn• nyaw iMICROGRAPHICS FUND (#85-143) REVENUES Outside Inside Total Revenues 0PkRA TING EXPENSES NET NON-OPERATING REV REVENUE OVFR (UNDER) EXPENDITURES* $72,200.00 872,200.00 572,200.00 80.00 805.000.00 805,000.00 655,000.00 (150,000.00) $871,200.00 $877,200.00 8727,200.00 (8150,000.00) 1,038.830.00 1,038,830.00 1,006,630.00 30,000 00 25 300.00 25,300,00 10 300.00 (15,000.001 W36,130.03) j.222.2.(211 iSz71.13C122] 0.00% - -18.63% - Unfavorable Internal Copier charges, Laminating. Microfilming and Photostats due to a decreased volume from County departments. 2.89% - Favorable Indirect Cost allocation of S I 2,000 and Materials and Supp!tes usage in the Micrographic operation of 816,000. -50.20% - Unfavorable Income from Investments due to a negative cash balance. Reflective of Planned Use of Fund Balance revenues to ekpenses The County Executive and Clerk will jointly recommend elimination of this fund with the FY 2009 and FY 2010 budget. Total Net Assets - Beginning 311361851_ Total Net Assets - Endfrig ($157.511.49) *Please note that in the Adopted Budget (line-item boos) this is loodgeted as "Planned use of Fund Balance" in the revenue category. MICROGRAPHIGS.xls 5/15/2008 DELINQUENT TAX REVOLVING FUND [DTRF FUND 51600 1 REVENUES Charges for Services $10,500,000.00 Other Revenues Total Revenues OPERATING EXPENSES Administrative Expenses $10,500.000.00 516,250,400.00 55,750,400 00 5,489,926.00 7,200,000.00 1,730,074.00 515.989,926.00 $23,450,400.00 $ 1,419,926.00 $ 2,889,899.00 5,469,926.00 $15,969,928.00 3 1,419,926.00 $7,480,474.00 $ (1,469,773.001 Fey, variance is due to a projected increase In Interest Penalty and Collection Fees related to housing Issues. Fay variance due to a increase in interest income and a one time tax software settlement of $500,000. 54.77% 31.83% 46.64% ihtiirect Costs Transfer Out to Other Funds: General Fund Collectiorl Fees GF - Non-Depanmenatl 550,000.00 3,200,000 00 2,100,000.00 550,000.00 3.200,00000 2,100,000.00 0.00 3,500,000.00 8,050,000.00 550,000.00 (300,000,00) (5,950,000 00) REVENUE OVER (UNDF.R1 EXPENDITURES Total Net Assets - Beghning Total Net Assets - Ending $1,407,849.00,, $216,546,348.47 $217,954.197.47 51,407,849.00 $0.00 $0,00 DTRF #51600 Quarterly Forecast.xls 5)2e42006 COUNTY OF OAKLAND FY 2003 SECOND QUARTER REPORT ENTERPRISE FUND TREASURERS OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2008 VARIANCE FORECAST FAV1(U16tFA.V) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES -103.51% Unfav. varianc.e due to cost of IT projects of ($769,713) sea offset in transfer out, an increase in "Professional Services" of ($50,000) per quarter related to DTRF's (Delinquent Tax Anticipation Notes) allocation of Bankruptcy Atty processing, and interest Expense on DTANs increased by ($500.000) 100.00% Indirect cost allocation for 2008 is 0. -9.35% Unfav. variance due to increase in collection tees -28323% Unfav. variance due to MR# 08026 which increased transfer to help offset the 2008 budget deficit, and due to a administrative correction of 62,000,000. GF RCOC Tr-Fatly Agreement Wort Release Facility Debt Svc Office Bldg Renovation Debt Svc Thformation Technology 52-3 District Court Debt Service Total Transfer Out to Other Funds Total Operating Expenses 2,250,000.00 1,900,000.00 1,900,000.00 ),250,000.00 1,400,000.00 14.000.000.00 3 15.969,926.00 2,250,000.00 2,250,000.00 1,900,000.00 1,872,376.00 1,900,000.00 2,089,101.00 1,250,000.00 0.00 1,400,900.00 1,391,375.00 14,000,0K00. t9,:N,852.00 S 15,959,926.00 $ 27,042,551.00 0.00% 27,624.00 1.45% (189,101.00) -9.95% 1,250,000.00 100.00% _ _8,625.00 15, 152,852,,Q,D) -36.61:h 8 (6,072,625.001 -38.03% Fay. variance due to projection based on debt schedule. Unfav, variance due to projection based on debt schedule. Fay. variance due to cost being charged as operating expense. Fay. variance due based on debt schedule. Ending FY 2008 Designated Fund Balance: Designated - Debt Service Designated - Projects Designated - Deling Taxes Receivable Designated Coltaction Fees Undesignated - Fund Balance Total Net Assets - Ending $84,660,300.36 3,485,319.00 120,643,607.57 9,164,970.54 5217.954.197.47 Ii 3 OTAL NET ASSE IS - BEGINNING I AL NET ASSETS - ENDING 86,314,153.32 586 314 153.32 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVIIIINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES anmormron1•1+rown.wnwe.r..r.m. ....••••n••••••••n•••n••n••••n• n•n•*••••n•••••n• n•• • • • • a• • P. me • • P. 4.•••••••••nn••••n••••,1mn-ammoni..•n••n•n•n••••n••••••n•••••••••••n••••••••••n••• OAKLAND COUNTY PARKS & RECREATION {WOO OPERATING REVENUE OPERATING EXPENSE $ 8,397,863.00 $ 8,897.663 00 $ 8,897,363.00 $ 0.00% Revenue and to a certain extent expenses (Summer Help for example) are seasonal with the majority of activity occurrIno in the fourth quarter. 5 24,264,863.00 $ 24,282,863.00 $ 24,282,863.00 $ 0.00% ‘IET OPERATING INCOME (LOSS) $ (16,367,000.00) $ (15.385,000.00) $ (15,38500.00) $- 0.00% ION-OPERATING REVENUE S 15,367,000.00 $ 15,335,000.00 $ 15,385,000.00 $- 0.00% Dec/ember 2607 Davy for Parks and Recreation malage. EXPENSE) OTAL INCOME BEFORE :ONTRIBUTIONS ANn TRANSFERS $- , 3 $ - $ , RANSFER IN 3, $ - 3 - $ - 0.00% API rAL CONTRIBUTION $ - $ - J___.. . $ 0.00% - 0 TAL NET INCOME (LOSS) S $ $ .. $ - - ....._. 6/28/2008 rl 3 DRAIN EQUIPMENT FUND ( 63900 OPERATING REVENUES: Inside $3,841,288 00 53,872,308.00 $4,114,636.00 3242,328,00 Outside Total Revenue OPERATING EXPENSES 759,521 00 759,521.00 759,521.00 4,600,809.00 4.631,829.00 4,874,157.00 4,668,709.00 4,693,892.00 4,558,897.00 $0.00 242,328 00 135,995.00 NON-CPERA ING REVENUE/(EXPENSE) 67,900.00 67,900.00 (42,47.2.00) (110,372.00) COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED BUDGET BUDGET FY 2008 VARIANCE FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 6.23% Unfav - Reimbursement General ($231,724) a result of decreased expenses for Mappling Operations and GIS programs for the GIS record conversion project, which will be offset by salaries, fringes and overtime. Fast - Vehicle Rental $474,052 for rate increases to recover increasing operating cost and vehicle replacement recovery cost. 0 00% 5.23% 2.9" Fay - Salaries, Overtime and Fringes $231,000 the result of decrease 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 - Adj Prior Years Exp ($16,8127) to correct the asset depreciation on the DPW Storage Building arid a FY 2007 fourth quarter adjustment far a SCADA maintenance charge of ($4,134). Unfav - Equipment Repair (50,575) for a rebili 1c be charged to Beverly 6 for emergency pump repair. Unfav - Depreciation Structures ($16.900) for depreciation of the DPW Storage Building. Unfair - Drain Equipment ($40,000) the result of Mapping Operations Unit equipment and staff charging to drain rebill projects, maintenance of equipment offset by revenue equal to this amount. Unfav - Maintenance Department Charges ($8,151) for billing charges to the different departments for SCADA equipment. NET INCOME (LOSS) BEFORE (67,900.00) (62,06100) 317,280.00 379,323.00 -611.19% -162.55% Unfav - Accrued interest Adjustment ($19,300) for accrued booking adjustment for investment income. Unfav income from Investment (3105,000) the result of account not earning any return due to the negative cash balance from the replacement of vehicles. Fav - Prior Year Adjustments $13,92,7 for adjustment made Lo correct the asset depreciation on the DPW Storage Building. 5/19/2008 TRANSFER IN TRANSFERS (OUT) NET REVENUES OVER(UNDER) EXPENSES $0.00 $0.00 $268,951.00 $20E1,951.00 TOTAL NET ASSETS - BEGINNING TOTAL. NET ASSETS - ENDING 2 378 97.3 50 $2_64793(150 COUNTY OF OAKLAND FY zoos SECOND QUARTER REPORT INTERNAL SERVICE FUND DRAM COMMISSIONER ADOPTED AMENDED FY 200S VARIANCE BUDGET BUDGET FORECAST FAKLINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00 217,000.00 217,000.00 0.00 0.00% 0.00 222,837.00 222,837.00 0.00 0.00% Resolution indudes Budget Amendment to transfer money to Motor Pool to repkice department owned vehicles wilt; /eased vehicles. Please note that in the Adopted Budget (line-item book) this is budgeted as "Pianned Use of Fund Balance" in the revenue category. 5/19/2008 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2003 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0n•n•••••••n,.....1.•••,•• tL1ILITY 3URANC3UND S7700 I OPERATING REVENUES: .1.muy,n••••••••n•n•••••n••n ••••••n•••••••.nn•••=no.••••. Outside Revenue $ - S - $ 4.50000 $ 14,500.00 Inside Revenue 3,810,654.00 2 810 654.00 2,810,654.00 S . 10;11 Operating Revenue $ 3,810,654.00 S 2,810,654.00 $ 2,825,154.00 $ 14,500 00 0.52% - Fav due to reimbursements on lawsuits OPEFtATtNG EXPENSE $ 2.435,058.00 $ 2,376,261.00 5 2,376,261.00 CLAIMS PAID 2,472,744.00 1,472,744.00 1472,744.00 TOTAL OPERATING EXPENSES $ 4,008,802.00 $ 3,849,005.00 $ 3,849,005.00 $ - OPERATING INCOME (LOSS) (1,i)013,148.00) (1,0.38,351.00) (1,023,851.00) 14,500.00 -1.43% NON-OPERATING REVENUE (EXPENSE) 1,160 63.3.00 1,166,636.00 1,166,336.00 NET REVENUES OVER/(UNDER) EXPENSES _$ 128,265,00 142,785.00 5 I 4,500po TOTAL NET ASSETS - BEGINNING 15,380,371.92 TOTAL NET ASSETS- ENDING $ 15,523,156.02 &2112008 II 3 117WIIEUTYUIPM- FUND $6400 OPERATING REVENUE - INSIDE OPERATING EXPENSE 1,009,108.00 708,028.00 708,028.00 TOTAL t*T ASSETS - BEGINNING TOTAL NET ASSETS • ENDING 2,830,021.44 $2 999 585 44 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVOINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 738,230.00 $ 739,797.00 $ 724,197.00 $ (15,600.00) -2.11% - Unfav. due to discontinued rental charges or' fully depreciated equipment. Budget amendment Is recommended. OPERA fING INCOME (LOSS) (270.8 MALL 31,769.00 16,169.00 NON-OPERATING REVENUE (EXPENSE) _79,100.00 79,100.00 79,100.00 (15,600.00) -49,10% NET INCOME (LOSS) BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN {191,778.00) 110,869 00 95,269.00 (15,600.00) -14 0/% 00 74 275.00 T4,275.00 NET REVENUE OVER/(UNDER) EXPENSES (PLANNED USE OF FUND BAL)*_.(119.1.2.711.1201. .$185,144.60 $159,544.00 ($15,000 00j Please note !het k the Adopted Budget (line-item boo11) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 512112008 [FRINGE BENEFITS FUND tITSOI:t ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVAU WAY) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ()MATING REVENUE RETIREES MEDICAL - VEBA DEBT RETIREMENT ADMINISTRAPON DEFINED CONTRIBUTION PLAN DEFINED CONTRIBUTION PLAN - PTNE DEFERRED COMPENSATION- COUNTY EMP-OYEE IN-SERVICE TRAINING EMPLOYEE BENEFITS UNIT TUITION REIMBURSEMENT RETIREMENT HEALTH SAVINGS , GRO P LIFE INSURANCE SOU , , L SECURIIY MED CAL INSURANCE DENTAL INSURANCE VISI N INSURANCE DISABILITY INSURANCE SHORT-TERM DISABILITY WORKERS COMPENSATION UNEMPLOYMENT COMPENSATION INVESTMENT INCOME EXT - FLEX BEN LIFE INSURANCE EXT • FLEX BEN DENTAL INSURANCE EXT - FLEX BEN VISION INSURANCE EXT - FLEX BEN MEDICAL - EMPLOYEE EXT - MEDICAL INSURANCE EXT - DENTAL INSURANCE EX r - VISION INSURANCE EXT - FORFEITURES EXT - PREMIUM ADJUSTMENT EXT -TRAINING EXT - WELLNESS PR(JGRAM TOTAL REVENUE 48,435,316 2,719.863 14,876,000 0 0 1,566,038 442,889 360,000 356,351 554,000 17,11/.434 35,166.100 3,345.000 332,000 924,000 1.844,000 2,603,475 450,000 2,985,182 400,000 170,000 137,718 3,000,000 300.000 30.000 3,000 10,000 0 0 135,949,266 raprnn••n ••nnnn•nnnnnnn•••nn COUNTY OF OAKLAND FY 2908 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRIt4GE BENEFITS FUND -- 46,435,316 43,526,316 12,909,000) -6.26% - unfavorable revenue due to Heir() freeze and retirement incentive 1,689,553 1,596.863 (273.000) -1460% 14,876,000 13,943,500 (932,500) -6.27% 0 58.500 88.500 0.00% 850.000 745,900 (104,100) -12.25% 1.586,938 1,496,938 (90,000) -5,57% 442,889 411,889 (31.000) -700% 360,000 319,000 (41,000) -11.39% 356,351 328,351 (28,000) -7.86% 554,000 631,900 (22,100) -3.99% 17,117,434 16,238.434 1879,000) -5.14% 35,166,100 35,449,100 1,283,000 3.65% 3,345,000 3,280.000 (65,000) -1.04% 332,000 297,800 (34,200) -10.30% 924,000 902,000 (22,000) -2.38% 1,644,000 1,593,600 (50,400) -2.07% 2,603,475 2,603,475 0 0.00% 450,000 431.200 (18,800) -4.18% 2,985,182 2,538,182 (347,000) -11.62% - unfavorable due to lower Interest rates 400,000 390,200 (90500) -2.45% 170,000 149,800 (20,200) -11.88% 137,718125,41 (12,330) -8.93% 3,000.000 2.798,00 (202,000) -6.73% 300,000 268,00 (32,000) -10.67% 30.000 22.300 (7.700) -25 67% 3,003 2,600 (400) -13,33% 10.000 9,505 (500) -5.00% 0 144,300 144,300 0.00% 0 3.000 3,000 0.00% 0 2,500 2,500 ,. 0.00% 135,949,265 131,338,566 (4,610,7001 -3.39% - unfavorable due to Soc. Security tax alternative for PTNF employees (MR#07271) - based on use of Blue Cross illustrakive rates and premiums for Health Alliance Han. - based on use of Delta Dental isiusi,rative rates. - based on use of Blue Cross illustrative rates. 5116/2008 FRINGE BENEFITS.xis 1.1.•nn•n•••••,M1 ...1...•n••n•nnn••n•••n., n••••••n/.......•nn•••nn••••••n•n•••nn••n•Anftrmwm...n•••0••nnn•••............",}a,M1,.......mwrivem-memar...01.4*n•n•••••n COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY no VARIANCE 1FRINGE BENEFITS FUND 57800 - BUDGET BUDGET FORECAST FAVONFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING EXPENSE RETIREES MEDICAL - VEBA DEBT PRINCIPAL 20,765,000 20,765,000 20,765,000 0 0.00% RETIREES MEDICAL - VEBA DEBT INTEREST 25,670,318 26.670,316 25,670,316 0 0.00% RETIREMENT ADMINISTRATION 2,719,863 2,719,863 2,514.883 205,000 7.54% DEFINED CONTRIBUTION PLAN 14,876,000 14,876,000 14,397.500 478,500 3.22% DEFINED CONTRIBUTION PLAN - PTNE 0 0 88,500 (88,500) 0.00% DEFERRED COMPENSATION - COUNTY 850,000 650,000 819,1300 31.000 3.65% DEFERRED COMPENSATION - ADMIN 64,800 64,800 58,600 6.200 9.57% SICK AND ANNUAL LEAVE CASH-OUT 841,390 841,390 2,000,000 (1,158,610) -137.70% - unfavorable due to forecasted retirement incentive, EMPLOYEE IN-SERVICE TRAINING 1,236,938 1,236,938 1,108,938 12E1,000 10.35% IN-SERVICE TRAINING • INFO TECH 350,000 350,000 350.000 0.00% EMPLOYEE BENEFITS UNIT 442,889 442,889 442,889 0.00% TUITION REMOURSEMENT 360,000 360400 349,000 11,001 3.06% GROUP LIFE INSURANCE 954,000 964,000 1,008,000 (52,000) -5.45% SOCIAL SECURITY 17.117,434 17,177,434 16,238,434 879,000 5.14% - favorable due to Soc. Security tax alternative fcr PINE employes+:MR*07271). MEDICAL INSURANCE 36.466,100 36,466,100 38,466100 0 0.00% DENTAL INSURANCE 3,375,000 3,375,000 3,271,600 103,400 3.06% VISION INSURANCE 335,0013 335,000 ammo 27,000 8.06% DISABILITY INSURANCE 2,588,000 2,568,000 2,568,000 0 0.00% WORKERS COMPENSATION 2,67/ ,963 2.671,963 2,671,963 0 0.00% UNEMPLOYMENT COMPENSATION 460,000 450,000 450,000 0 0.00% FLEXIBLE BENEFIT PAYMENTS 207,000 207,000 203,500 3,500 1.69% ACCOUNTING SERVICES 108,677 108,677 108,677 0 0.00% CHILD CARE FACILITY 186,392 186, 392 178,000 7,492 4.02% PROFESSIONAL SERVICES •300,0130 300,000 300,000 0 0.00% RETIREMENT HEALTH SAVINGS 356,351 356,351 338,351 18.000 5.05% WELLNESS PROGRAM 400,000 400,000 400,000 0 0 00% INDIRECT COSTS 344,641 344,641 344,641 0 0.00% TOTAL EXPENSE 136,017,754 136,017,754 135,418,772 598 982 0.44% NET REVENUE OVER/(UNDER) EXPENSE (68,448) .j66,4138) (4,080,206) ......11.718 TOTAL NET ASSETS - BEGINNING 25,706,309 TOTAL NET ASSETS - ENDING 21 716 103 -.........-...1 FRINGE BENEFITS Jda 5116/2008 ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ••••n•••• n•••n•nnn••nn•••••nnnn•nn• OPERATING REVENUE 55,447,313.00 55,447,313.00 55,415,313,00 (532,000.00) OPERATING EXPENSE $5,560,304.00 55,548.303.00 $5,463,303.00 $85,000.00 -52.48% -2010.45% )-ay. Income from Investments doe to increased investment base, 94,549.00 108,451.00 $203,000.00 $203,000.00 $0.00 $203,000.09 0.00% $53,i0•00 OU ($47.990.00) $150,000.00 142,539.00 108,451 00 10_451 .00 SO 00 50.00 COUNT( OF OAKLAND FY 2008 SECOND QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES 14:92LANb COUNTY INTERNATIONAL !AIRPORT (MOO) -0.59% - Unfav. T-I-lartgar Rental (325,000) due to a decrease in the ournber ofT- Hangars leased out and as a result of Increased 'email rates and downiurn in the economy. partially offset by Fay, Land Lease $190,000 and Reim 5 U.S. Customs Service $103,000 due Ie rate increases. 1.53% - Fav. Property Taxes 5115,000 due to lower than anticipated cost for T- Hanior property taxes, Unfav. Professional Services ($30,0001 due to environmental consultant issues on the airfield NE r OPERATING INCOME (LOSS) TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS CAPITAL CONTRIBUTION 'TOTAL NET INCOME (LOSS) ($112,991.00) ($100,990.00 ($108,451.00) (5108,451.00) NON-OPERATING REVENUE ()(PENSE) $ 4,540.00 TOTAL NET ASSETS BEGINNING $ 68 311 378.42 TOTAL NET ASSETS ENDING $68,514,378,42 5,1612008 friaTOR POOL FUND 66100 OPERA TING REVENUE: Outside Revenue Inside Revenue OPERATING EXPENSE 8,174,859.00 5,194,257.00 8,819..9811.00 $ 1825.700 00) COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAsT FAVALI 14FAV,I PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 5 126,486.00 $ 126,486.00 $ 128,988.00 $ 2,500.00 1.98% Fey, warranty osimbursement: GM and car dealers reimburse for repaii costs under wanranty contract 7,838,373,00 7,653,496.00 8,383,883.00 $ 530,200.00 6.75% Fay, Increase gasohne charge of $725,700 due to increase in fuel price; increase Of sublet repairs $39200 dtre 10 Increase In Sublet repairs service8. UnIev, decrease leased equipment of ($234,700) due to the estimated decrease in miles driven. Total Reverue $ 7,64,85.00 3 7,979,982.00 $ 8,512,649 00 S 532,700.00 -7.64% Unfitly. due to fuel price increase of ($845,300). increase of car wash (31,000) more than expected; increase of department sublet repairs ($39.200). Fay salaryffrInge beneEl„ by 345,100' vacancy not filled due to hiring freeze; vehicle rental $ 8,700 Pess than expected: shop supplies spending was red uced by $12,000 04'ERA1ING INCOME tI-OSS) $ (210,000.0W 3 (244,275 00) (307,331 00) $ (93,000.0W ttON-OPERA FIND REVENUE (EXPENSE) 210.00G 00 210,000 00 255.8 79.00 3 48,900.00 21 88% F. due to increase of Interest as a result of increased investment lOase: 31,100 ,000 transferred from Ganoral fund In the 1st quarter of FV08 NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $ (4,276.00) $ (51,452.001 $ (47.100.00) IRANSFERS IN 1,145,047.00 1,376,784.00 $ 221.700.00 Eau. due to Drain department owned vehicles changing ever to leased vehicle A budget amendmen1 is recommended. NET REVENUE OVER(UNDER) EXPENSES (PLANNED USE OF FUND SAL.) '$- 1,140.772.00 $ 1,325,332.00 $ 184,6011 00 TOTAL NET ASSEIS - BEGINNING $ 7,174,342.92 TOTAL NET ASSETS - ENDING SAFiscalSved9iudgehForec.aisl_NeenSUP1ORT SERVICES.als 5/29,2008 3,046,330.00 3,0413,330.00 Inside Revenue OPERATING EXPENSE 3.562,830.00 3,435,598.0e 3,323,502.00 COUNTY OF OAKLAND FY 200$ SECOND QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2005 VARtANCE BUDGET BUDGET FORECAST FAVIeLINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES - ------- ---..,..---. ._.....--,-- --.------- ••••••••n••••..... • . • .........-..,....... nwn-n•-••n-mr.-....*......................r...6...,........................ MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700 OPERATING REVENUE: Outside Revenoe $ 512,500.00 $ 512,500.00 $ 484.941.00 $ .127,601100) -5.39% - Unfav. due to decreased Cvir printing ($33,000), CVT metered postage ($4,009) partially offset by favorability due to increased OVT mailing, $7,000. Cane copier, $2,500. Total Revenue 2,867,352,00 $ Te ova oo) -5.57% Unfav due to decrease of printing revenue ($148,600) - WS! in-house peinting jobs and stalionery stocks; decreased metered postage ($40„0e0) - dept less moliing partially offset by Fey. Convenience - caplet $9,700 due lo more =Owe than expected. $ 3.558830.00 $ 3,558,830.00 $ 3,352,323.00 3 (208,500.00; 112,100.00 3.26% Fay decrease of salary S fringe benefit $19,500 due to vacant positions, decrease of copy charce si0.,00o due tip new top' machine *4ving; decrease of printing contracted services $E10,100, paper printing $4,600, printing supplies $7,700 and maintenance contract $3,100 due to less printing jobs Ur Tay, increase of contract services ($4,200) due to HIP loan program mailing. increased of cower machine rental 06,5001 doe to new copy machine, increase of mail handling-postage Services ($8,000) due (0 more etemdeml OPERATING INCOME (LOSS) $ (4,000,130) $ 123,232.00 $ 28,821,00 $ (94,400.00) NON-OPERATING REVENLIF (EXPENSE) 4 000 00 .. 4,000.00 (4.065.01(} (3,100.00). -202.60% k Way. investreen1 Income due to reduction of printinp revenuer NET REVENUE OVER/(UNDFR) EXPENSES (PLANNED USE OF FUND BAL.) $ 127232.00 $ 24,736.00 .1...(102,500.01)2. TOTAL NET ASSE IS - E/FraiNtie° 36r,I367 TOTAL NET ASSETS - ENUJNG J 3_92Z-LI72. 'Please note that in the Adopted Bridesot (line-item budget), Planned Use of Fund Balance ppeers fisted with tire revenue accounts. JeFiscalSvceaudgehForecast Neve‘SUPPORT SERVICES..xls 5/290008 ADOPTED BUDGET •n•n••••••n••••••n••nnn•n••......... OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES NET INCOME (LOSS) BEFORE )PERATING TRANSFERS nION-OPERATING REVENUE "RANSFERS iN FACILITIES INTERNAL FORENts 26,699,746.00 26,080,929.00 25,826,929.00 (254,000.40) -0.97% - Reduced Offices Space Rental revenue based on lease agreement with O.C. Road Commission for space in the Information Ter:floatage Center ($62.000), • discontinuation of charges to the Farmers' Market due to consolidation of the Market with the FM&O Fund ($46,900), and reduced charge to the General Fund to offset lease payments received front the 0.0. Bar Association for space in the Courthouse ($13,500j. Also, reduced Maintenance Department Charges to Departments ($150,000) based, in part, on reduced activity in buildings recently renovated or pending renovation: partially offset by Refund of Prior Years Expenditure $16,100 to adjust project repair costs, and General Reim!). $300. $26,953,946.00 $26,635,351.00 $26,597,151_00 (1238,200.00) -0.89% $27,353,946.00 527,432,376.00 526,585,278.00 $647,100.00 3.09% - Fay. Sublet Repairs $350,000 due to fewer repairs required in buildlngs recently renovated or scheduled for renovation (executive Office Eoilciin9, former Executive Office Building, North Health Center, North Office Building); turnover $350,000; fay. Fuel Oil & Natural Gas $200,000 due to favorable iong-term pricing contracts; fay, Depreciation $40,DC0 based on current depreciation schedule: Tay. Maintenance Supplies $50,000 due to deferred projects. and fay, Motor Pool $20,000, Drain Equipment $10,000, Expendable Equipment $15,000, Equipment Maintenance $10,000 and Garbage Disposal $10,000 based, in part, on pending building renovations and on expected usage. Favorabtility is partially offset by unfav. Electrical Service costs ($50.000) based on increased electrical rates; unfav. Water & Sewage Charges ($100,000) based on rate Increase and usage: Software Rental Lease Purchase f$14,000) to update Auto CAD software: Custodial Supplies ($25,000) for expanded office space: Dry Goods & Clothing ($5,000) for replacement of outerwear, and Telephone Communications ($7,500) based on usage requirements. (5400,000 .00) (1797,027.00) (5188,127.00) 5608,900.00 COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND I ENTERPRISE FUND FACILITIES MANAGEMENT AMENDED FY 2008 VARIANCE BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES FACILITIES MAINTENANCE & OPERATIONS (N63100) $254,200.00 $400.000.00 $554,422.00 $570,222.00 $ 15,800.00 2.85% - Fay. for lease payments from 0.0. Bar Association for lease of space In Courthouse for the Voluntary Court Management Program. $400,000.00 $575,000.00 $ 175,000.00 43.75% - Fate budget assumptions anticipated lower investment base and interest rates. 12,000,00 19,000.00 7,000.00 - Return of remaining project balance for dosed maintenance project originally funded by FM&O Fund tCourthouse West Wing Repair & Waterproofing Project). 5/19/2008 2 (400,000.00) (600,000.00) (555,463.00) (55 463.00) (49,890.00) TRANSFERS OUT BUDGETED EQUITY ADJUSTMENTS 49,890 00 NET REVENUES OVERIUNDER) EXPENSES' TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING J5934,917.00) ($149,590.00) $795,32740 59.906,33735 .768 77 4 75 ADOPTED BUDGET n••nn•••nn•n•/•nn•n•••nn•nn AMENDED BUDGET COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND! ENTERPRISE FUND FACILITIES MANAGEMENT FY 2008 VARIANCE FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES •••n•••n••••••........... on •••n••••.........n...........n•••n••...r.m....•nn•n•n•nn•-......w...•n•••••••••n•n••nnrynn••••n•••••••••y.,...................„,.....m......................,... -25,00% - Transfers to Project Work Order Fund to close Central Healing Plant Structural Steel a Repair Maintenance Project $51,417and Jail Annex HVAC Upgrade Maintenance Project $2,277, and transfer of $1,769 to close the Market Fund. - Equity Adjustment for Building Space Cost of Market Fund resulting from Market Fund consolidation with FM&O Fund, *Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 7) FACILITIES INTERNAL FORE xls 5/19/2009 INN1—TFC MARKET A358100)-1 OPERATING REVENUES- OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS IN TRANSFERS OUT NET REVENUES OVER(UNDER) EXPENSES TOTAL NEI AssE rs - BEGINNING TOTAL NET ASSETS - ENDING COUNTY OF OAKLAND Pr 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUND I ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2003 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ow. o.......wwww.-rynnwwwww•wyn..-nwnwr.www.-.....-..........,••n•••••nnn••n••n••••n4••••nn•••....w1.=••••••••••••••••••••••••••••••••••nnn•=mraw.,-r... $165,822.00 $0.00 $0.00 $0.00 - MAO. Fund has been closed arid merged into facilities Maintenance 8 Operations Fund. $ 165,822.00 5 - $ - $ - $0,00 $0.00 $0.00 $0.00 0.00% 1,768.66 1,768.66 0.00% - Transfer In from Facilities Maintenance & Operations Fund to close Market Fund, $0.00 S1,768.66 $1 768.66 0.00% ($1,768.66) $0.00 $0.00 FACILnIES INTERNAL FORE.xts 5/19/2008 ADOPTED AMENDED FY 2008 SUOGEJ BUDGET FORECAST VARIANCE 81,098,563 00 $1,098,563.00 $1,712,563.00 $614,000.00 [Information Technology - Operations (63600j OPERATING REVENUES: Outside 26,744,285.00 26,744,285 00 24,138,485.00 (2,605,800 00) Inside COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY NATp&A.M_Cd), VARIANCES 55.65% - Fa'. primarily due to increase in interest income $567,400: increase in Access Oakland customer usage 376.000; & fay. Outside Agencies $3.830 due to increased external customer requests, Fay. Offset by Until& Reimb General ($30,000) 6 Deferred Land File Tax ($23,200) as a result of change In billing procedures due to BSA technology. -9.74% - (inlay primarily due to OC Deed Dv & Cps (51,85g,500), Non GEM, Dev & Ops ($396,545).and Imaging Day & Ops ($349.700) due to holding rates at prior year levels. OPERATING TRANSFERS /N TOTAL OPERA FING REVENUES OPERATING EXPENSES 1RANSI-ERS (Our) 2,550,000,00 2,550,000.60 2,550 000.00 0.00 0.00% 30,392,848.00 30,392,848.00 28,401,048.00 (1.991,806.00) -6.556 34,987,230.00 35,283.623.00 32,366,523,00 2,917,100.00 8.27% 0.00 0.00 0.00 0.00 0.00% Fay primarily due to Deprec $2,131,900 for IT Projects in progress not folly operational. Salary & FB $415,800 due to vacancies 6 turnover; $89,600 Communications cost reductions; Equip Maint $31,000 due to negotiating lower cost of hardware maint;Software Maintenance $586,000; Prof Svcs $120,900 due to the deferral of IT projects; Service Oureau $40.000 a Travel $27,500 due to reduction of costs. Partially offset by unfavorable Software Rentalitease ($26,900) due to increase Oracle costs; Expendable Equip ($366,200) for equipment replacements; Printiog Supplies (.28,400) based on usage; Charge Card Fees ($48.900) due to increase In on-tine purchases & Infixed Cost ($55,900) subsequent to budget projechon. OPERATING INCOME {LOSS) .=„1424,362zol ($3,965,475.00) $925 300 00 TOTAL NET ASSETS - BEGINNING 32,308.51a62 TOTAL NET ASSETS - ENDING $28 343 035 52 Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" In The revenue category. OPERATING REVEN'UES: Outside Inside COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED PlUIDGET_ Information Technology - Telephone Communications (67500) 1 AMENDED FY 2008 VAMSLEI FORECAST vANAtick A.NAT oNpf sipNiFicANT vfottANCEa. $48,000.00 $48,000.00 $206,600.00 $1G0,900..00 349.78% interest income $144,000 favorable due to improved rate of return 6, increase In cash balance and Sale et Phone External $10,800 fav due to . Increased usage. 3,628,400.00 3,628.400 00 3,3.44,000.00 (284,400.00) -7.84% Unfav. Leased Equip (816,400) clue to decreased use of pagers & Sale of Phone internal ($268,000) due to reduction in telephone rates. TRANSPMS IN 1150.00 150.00 150.00 0.00 0.00% TOTAL OPERATING REVENUES 3.674,550.00 3,674,550.00 3,551,050.00 (123,500.00) -3,36% OPER.AT1NG 'EXPENSES 3,811,003 00 3,811,05.00 3,616,103.00 194,900 0,0, 5.11% Pay. $119,100 Indirect Cost; Software Main! & Maud Equip $44,000 lower than anticipated costs subsequent to budget; Sublet Repairs $70,000 due to decreased use of contractors & Tower Charges $16,000 due to decreased use of pagers. Fay. partially offset by untaY.Sal & Fl3 ($11,800) due to actual expense *her than budgeted average & Software Rental Lease ($48,300) for PM routine software upgrade TRANSFERS (OUT) 0.00 0.00 0.00 0 00 000% OPERATING INCOME (LOSS) t5•104534.30) (65,053.00) 1 T AL NET ASSETS - BEGMINiNG 55,345,6.3400 TO rAL 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 OPERATING REVENUES: Outs/de $2,980.854.00 $2,980,884.00 $3,138,664.00 $157,800.00 828% 663.774.00 604,582.00 3,325,882.00 Inside COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTER14AL mime. FUNDS ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2008 BUDGET BUI2GET ft:REV VARIANCE [Information Technology CLEI-Weff.—T5T—M1 E,XPLANATIQN OF SIGNIFICANT VARIANCES Faw. In-Car Terminals (Exiemal) $162,900 due to increase in MCC devices for ext. agencles:Clemis Oper Outside $44, 500 due to additional non OC agenc.les: Income tram Investments $23,500 due to Irnt:Proved returns; Rebilled Charges $59,900 due to mugsnot equip rebilied to Non Copsmote agencies offset by expend equip. Partially a/UE.1 by unfav. Maintenance Contracts ($.101,000) due livescan equip under warranty & Outside Agencie ($32,000) due to actual F1E count reduced subsequent to budget. 2,661,300.0 53.20% Fay. primarily due to Capital Asset Contributions for additional COPS MORE equip purchases anticipated subsequent to budget. TRANSFERS IN TOTAL OPERATING REVENUES 1 544 000.00 1,549,195.00 1,649,195.00 0.00 0.00% 5,188,658.00 5,194,661.00 8,013,761.00 2,819,100.00 8.39% OPERATING E.KPLNSES TRANSFERS (OUT) 10,159,378.00 10,160186.00 9,833,88 00 326,300.00 -243% 0.00 0.00 0.00 0.00 0.00% f-av. $278,600 SeLIFE1 due to ondertilis & vacancies; Protessio.rial Svcs $300,000 fa'. due to tinting ot Oak Video from impiementatson to support & maint; Equip Maint $185,500 R. Parts Access $47.400 decrease in repairs due to new LiveScan equip. offset by unfavorable Communications (233,700; due to increased connectivity costs; Indirect Cost ($56,700) subsequent to budget projection; Software purchases ($15,000) staff requiring development tools lo complete various CLEMIS projects: Software Maint ($92,300); Expend Equip ($87,123) due to equip costs related to Mugshot and MDC operations . OPERATING INCOME (LOSS) ($1,820,12-5.00) $0,145,400.00 TOTAL NET ASSETS - BEGINNING 11,199,022.89 TOTAL NET ASSETS - ENDING $91378 897 89 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. OPERATING REVENUES: Outside 55.769,277.00 Inside TRANSFERS IN TO TAL OPERATING REVENUES OPERATING EXPENSES COUNTY OF OAKLAND FY 2008 SECOND CtUAR,TER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED BUDGET Information lachnolooy_. Radio Communicationa 153E190 AMENDED ET 2008 BUDGET FORECAST VARIANCE gX,PLANA'DONgr SIGNIFICANT VARIANCES $5,769,277.00 5,517,977.00 (5251,390.00) -4.36% Unrev. ($200,000) Antenna Site Mgt clue to consolidation & paging phase out; ($500,000) E-911 due to decreasing land line use; Sale of Equip 0500,000) due to expected timing of sale. Offset by fav. Outside Agency revenue $198,700 due to billing of legacy system & fav. Interest income $750000 due to improved rates & higher cash balance. 467,364.00 468,224.00 864,624.00 396,400.00 84.66% Favorable Internal revenue for Leased Equipment 5319,900 & Paris & Accessories $76,500 due to continued billing for legacy system. 178,000.90 18:3,687.00 183 6700 0.00 000% 6,414,641.00 6,421,188.00 6,566,288.00 145,100.00 80.30% 7,318,095.00 7.318,955.30 4,139,755,00 3.188,200.00 43.56% Fey. Deprec $2,995,300 due to liming of new system start; Malnt Cent 5400,000 due to extended warranty; fav. indirect Cost $56,200; few. Travel f Coot $7,500 due to reduction of costs: fav. Parts & Accessciries.Supplies, & Small Tools $59,000 due to decrease demand; Maintenance Dept. $20,000 fav, due to decreased usage; fay. Utilities $25,000 based on historical costs; fay. Special Projects $15,000 due to lower than anticipated lower painting costs; favorable Telephone Comm 53 .300 due to decreased usage. Platiell) offset by utifav. Communications ($20,0001 due to increased tower connectivitiy costs.; Equip Repair ($132,900) due to maintenance of legacy system; Expendable Equip {5229,100) due to tower security camera project; IT Development ($14,000) due to N09 ii project. TRANSFERS (OUT) 150,000 00 1501099.00 150,000 OD' 0.00 0.00% OPERATING INCOME (LOSS) .....A1,053 ...ham, 01,047,767.00 2,285,533.00 . 53/333,300.00 . TOTAL NET ASSETS - BEGINNING 49,285,086.00 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. COUNTY OF OAKLAND FY 2008 SECOND QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FuNo INFORMATION TECHNOLOGY ADOPTED AMENDED FY 200e Buour aunag FORECAST VARIANCE EXPLANATION OF EIGNIFICANTVARIANCES [Fire Rewrite Management 531007— OPERATING REVENUES; Outside $187,928.00 8194,658.00 $216,858.00 822,200.00 11.40% Fa', Participation Fees $8,300 due to additon of member agency; Rebilled Charges $7,700 due to increased billing of costs to members; & interest Income 86,200 due to improved rates & higher cash balance. TRANSFERS IN 413,997.00 419,465.00 4 I 9,485.00 0.00 0 00% TOTAL OPERATING REVENUES 601,925 00 614,143.00 636,343,00 22,200 00 3.61% OPERATING EXPENSES 836.720 00 642,208.00 629,308,00 129000Q 2.01% Sal & FB primarily ray $12,300 due to Ori Call reduced salaries 8. Expend Equip $11,700 due to timing of replacement of equip. Partiaily offset by unfav Dev ($10,400) dr.,e to programming cost; urfav Depreciation (52,200) for capital equipment added after budget & urifav. IT Oper ($2,200) due tro increased usage. TRANSFERS (OUT) OPERATiNG INCOME (LOSS) 0.00 0.00 0.00 _ 0.00 0.00% (S34,795.00), 12.8200 $7,035,00 835.100.00 TOTAL NET ASSETS BEGINNING 2 T9,398.00 TOTAL NET ASSETS - ENDING $286,433.00 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category. Oakland County Intl Airport. Memo To Carol Morin-Jablor.sk, Fronu Sandy Grignon Date: May 30, 2008 Re: Airport Mite offsiClick here and type subject} Attached is a 4 page document detailing the amounts and reasons for write offs here at the airport. Karl has signed the last page authorizing this transaction. If you need any further info. let me know. Otherwise, let me know how to proceed. 1 4 MEMORANDUM May 29, 2008 TO: Sandy Grignon, Fiscal Services FROM: Michelle Stover, Aviation RE: Uncollectible accounts We have attempted to collect the following landing fees, Customs fees and T-hangar rental charges for the last 10 months to over six years. Our efforts to collect these fees have found that the person/company has relocated with no forwarding information, closed, died or declared bankruptcy. A large portion of the uncollectible balance is due to the bankruptcy of Corporate Air Hangar, LLCiLaurie Nowatzke dating back to 2002. INVOICE INVOICE CUSTOMER # DATE AIR111 AVBASE AVIATION 59816AIR Mail returned for last 2 years. Never 60610AIR able to get payment when we had a 61403AR good contact. 62136AIR_ 1 63715AIR 64583AfR 65304AIR 66836AIR 67612AIR 71557AIR 72366AIR 73932AIR • 76794AIR I 79553AIR 81985AIR AtR757 AlR231 1 I 05/01/03 07/01/03 08/01/03 09/01/03 ' 11/01/03 12/01/03 . 01101/04 03/01/04.1 04/01/04, 09/01/04 AMOUNT TOTAL ' $10500 $890.00 $45.00 $75.00 $30.00 $75.00 $30.00 $60.00 $45.00 : $75.00 $45.00 10/011041 $60.00 12/01104 $30.00 06/01/05 ! $15.00 07/01/05 $1500 10/0105 $135.00 11/15105 ! $35.00 01/15/06 ! $15.00 AIR325 COLLINS & AIKMAN 77913A1R 05/01/05 $440.00 $1,560.00 in bankruptcy 78702AIR 06/01/05 1 $260.03 , 79488A1R 07/01/05 $260.00 A1R5768 05/15/06 $200.00 A1R5788 06/15/06 5200.00 A1R7937 09/15/06 I $200.00 AIR524 FRIED, HOWARD (PTK) in bankruptcy AIR646 HOGAN, BERNARD (PTK in bankruptcy ; AIR663 SPILMAN, JEFF (PTK) problem account from day 1. 2 years on books AI R7812 1 08115/06 I 535.00 09115/06 ! $300.00 10/01/06 $30.00 $1,355.00 AlR8538 1 AIR8650 4 years on the books AIR983 I PACIFIC JET 3 years on the books CORPORATE AIR HANGAR LLC , AIR344 (PTK) almost 6 years on the books. In bankruptcy 48928AIR 05/01102 49507AI R 05/0'1, /02 I 49672A1R 06/01/02 $10,448.15 I 51155A1R , 07/01/02 $5,745.25 $8,379.12 $107.75 $34,116.14 51935AIR ! 08/01102 $5,713.89 I AIR406 I DOUGAN, RICHARD (Y47) cancelled account. Moved out of the area. No contact. 54747A1R 09/01/02 ! $3,721.9B 79809A1R C8101/05 I $127.50 $153.00 05/D1/05 I $25.50 80434AI RJ AIR480 FAYETTE AVIATION 4 years on the books 67677AIR 04/01/04 67693AIR 04/01/04 $150.00 $180.00 $30.00 AIR13136 04/01/07 $21.00 I $136.00 A1R13585 ; 04/15107 5115.00 I 65643AIR 02/01104 $197.50 $513.50 66018AIR L 02101/04 $46.00 66081AIR I 02101/04 $2250 66415A1R 03/01/04 I $225.00 66877A1R _ 03/01/04 522.50 , mirvv.&ui I Ln 1,-n,vu I zouvAiu Al R9361 11/01/06 $30.00 AIR 9996 ' 11115/06 I $300.00 AIR10116 12/01/06 $30,00 ! A1R10753 12115106 $300.00 . . A1R10886 01/01/07 $30.00 $190.00 I AIR687 JCI TLAZALA COMFORTSEAT 69969AIR . 07/0104 $160.00 70024AIR 07/01/04 $15.00 $15.00 77231AI R 04/01/05 AIR1045 PROGRESSIVE MOULDED PROD LTD 4 years on the books I 77233AIR 78023AIR LAIR2955 74028AIR 04/01/05 $55.00 $85.00 ' 05/01/05 I $15.00 I 02/1 5/0j $15.00 1210',/04 $110.00 $110.00 AIR1370 AMERICAN AIR NETWORK 811 .e1,1kIR 09/01/05 $160.00 $160.00 AIR1115 I RYCHO AVIATION LLC 73255AIR 11101104 I $30.00 I $30.00 4 years on the books AIR1162 SKYSERVICE AVIATION AIR12487 I 03115/07 $35.001 $35.00 credit taken twice/has paid everything else. Lost cause. They paid the largest part of the amount due AIR1192 STARWOOD AVIATtON INC 3 years on the books 80421A1R . 08/01/05 I $35.00 $35.00 3 years on the books AIR1421 I GROUP 340 LLC No contact 81962AIR I Al R2074 AIR2074 10/01/05 $55.00 $165.00 12/15/05 i $55.00 12/15105 $55.00 AIR1457 BENTLEY, MILES (Y47) 77338AIR I 05/01/05 $6.00 i $36.00 Account cancelled. He relocated. 78134AIR 06/CY /05 $30.00 We've have spent more in postage. $15.00 $15.00 AIR1478 I UNIVERSAL AIR MANAGEMENT 10115/05 3 years on the books AIR1741 I ULTRA PARTNERSHIP LLC AIR5080 Part of Avbase, Mail returned for last 2 years. Never was able to get payment when we had 8 good contact 05/15/06 j $15.00 $15.00 $335.00 AIR1780 1-55 JET PARTNERS LLC Part of Pacific Jet. 3 years on the books AIR6503 AIR9411 AIR9411 07/15/06 $160.00 11/15/06 $160.00 11/15106 $15.00 AIR1803 ; AIR727E G it JET PARTNERS LLC Part of Pacific Jet. 3 years on the books 08/15/06 $55.00 $66,00 A1R2061 AIR ONE EXPRESS Out of business A1R13929 = 05/15/071 $15.00 I $15.00 iiiiidigiooKalagmommommmmommmmmilmik1146Vw 06/15/0 $15.00 • $15.00.- Part of Pacc Jet. Will sperd more in postage if we continue to pursue APPROVE • Randa nager of Aviation Sandy Grignon May 29, 2008 Page 4 AlR2057 I DEVLIN AIR LLC I AIR15376 07/15/07 $450,00 I S505.00 Sold plane - unable to pontact so far, ! AIR16172 08/15/07 $55.00 Owner has declared bankruptcy 1 I am requesting that the above charges totaling $40.704.64, be labeled uncollectible for the reasons noted and removed from the Airport books. If you have any questions, please let me know Resolution #08110 June 12, 2008 Moved by Rogers supported by Nash the resolutions (witl scal notes attached) on the amended Consent Agenda be adopted (with accompanying reports being accepted). AYES: Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel, Hatchett, Jacobsen, KowaII, Long, Micdleton, Nash, Potter. Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard, Burns. (23) NAYS: None. (0) A sufficient majority having voteC in favor, the resolutions (witi fiscal notes attached) on the amended Consent Agenda were adopted (with accompanying reports being dLeepted). .11=01M 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 June 12, 2008, with the original record thereof now remaining in my office. In Testimony Whereof, I have hereunto set my hand and affixec the seal of the County of Oakland at Pontiac. Michigan this 12th day of June. 2008. eat Ruth Johnson, County Clerk