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Home My WebLink AboutResolutions - 2008.03.20 - 9527MISCELLANEOUS RESOLUTION #08049 March 20, 2008 BY: FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2008 FIRST 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 First Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS all Mailroom expenses for the Human Resources Department are now charged to the HR - Administration Division, and a budget amendment is recommended to re-appropriate $18,186 from the HR - Recruitment & HRSI ($17,563) and HR -- Compensation & Benefits ($623) divisions to the Human Resources - Administration Division to more accurately reflect the budget with the actual expenses; and WHEREAS pursuant to M.R. 407294 Oakland County is now providing toxicology services to the Counties of Bay, Jackson, Lapeer, Saginaw and Tuscola , and a budget amendment is required to recognize the revenue from these agreements and to provide sufficient appropriation to support the Toxicologist position performing the work; and WHEREAS with the continuance of one Medical Examiner's Forensic Toxicology Chemist position per M.R. #07294, a budget amendment of $12,034 is recommended to budget for the continued usage of equipment associated with this position, and sufficient funding is projected to be available in the Non-Department's Indirect Cost Recovery Revenue; and WHEREAS a budget amendment is requested to re-appropriate $98,000 from the Non-Departmental Legislative Expense account tc the Board of Commissioners' Public Information account for expenses related to printing and publishing the Board of Commissioners' Annual Report; and WHEREAS a budget amendment is necessary for the Circuit Court aa FY 2008 Budget overstated due to position reclassifications per M.R. #06231, a departmental raarganiaaainn per M.R. #06236, and the FY 2007 Michigan Drug Court - Juvenile Drug Court Grant Acceptance per M.R. 406223; and WHEREAS a budget amendment is recommended to re-appropriate expense budgets within the Office Equipment Fund per M.R. #07224 in FA Proprietary Equipment Expense ($30,000) and M.R. #07290 in Other Expendable Equipment ($38,500), and update budget for Indirect Cost Expense; and WHEREAS a budget amendment is requested to merge the Farmers' Market Fund (#56100) with the Facilities Maintenance & Operations Fund (#63100) due to the small size of the fund and to increase accounting efficiency; and WHEREAS the Health Division is requesting the transfer of $1,000 from the Health Bioterrorism Grant (4286C5) to the Project Work Order Fund (#40400) to purchase additional equipment for the Golden Oaks Lab Renovations Project (#100000000918); and WHEREAS the Community Corrections Division is requesting the transfer of $12,000 from the Byrne Justice Assistance Grant (427375) to the Facilities Maintenance & Operations Fund (ft63100) for the purchase and installation of security system cameras in the W.A.M. Building; and FINANCE COMMITTEE Motion carried unanimously on a ro:= call vote witn EJA Colter absent. WHEREAS Ciena Healthcare has assumed operation of the former Medical Care Facility and a budget amendment is required for the FY 2008 Facilities Management and Operations Fund budget to reflect this change, while the FY 2009 Executive Recommended Budget will also incorporate this change; and WHEREAS the Economic Development Corporation (EDC) Board has approved the FY 2008 Special Revenue Budget for the EDC in the amount of $50,000 and a budget amendment in the amount of $3,000 is recommended to amend the FY 2008 Special Revenue Budget for the Economic Development Corporation Fund (#21180); and WHEREAS the Health Division replaced Health Emergency Vehicle to dispense medical goods offsite and a budget amendment of $13,000 is necessary in the Motor Pool Fund budget to recognize additional funding from the Health Fund for the cost of the vehicle; and WHEREAS a budget amendment of $105,405 is requested to correct the accounting in the Motor Pool Fund for the purchase of 11 used vehicles for undercover work within the Sheriff's Office, which should be expensed instead of depreciated, and a budget amendment of $1,100,000 to correct the accounting for amendment approved per M.R. #07290; and WHEREAS a budget amendment en the amount of $546,227 is recommended to correct the account number for salaries and fringes in Central Services/Support Services from Materials Management to Printing, as well as re-appropriate budget for operating expenditures in the amount of $127,232 to more accurately reflect the budget with actual expenses; and WHEREAS an adjustment of $68,488 was made during the FY 2008/FY 2009 Budget Process to correctly reflect the Risk Management position under the Fringe Benefit Fund, however, the amendments were incorrectly stated, which resulted in both the Building and Liability Insurance Fund and Fringe Benefit Fund being out of balance, and a budget amendment is recommended to correct this error; and WHEREAS Per M.R. 106026 amended departmental budgets for Liability Insurance, and a budget amendment is recommended to reflect corresponding change in the Liability Insurance revenue and Claims Paid expenditure accounts; and WHEREAS the County has purchased 31 dPfihriqlqtnrs for several buildings and a budget amendment of $57,589 is requested to cover the cost within the Building Liability Fund; and WHEREAS a budget adjustment in the Fringe Benefit Fund is recommended to re- appropriate $850,000 from Retirement Adminiateetien to Deferred Compensation- County Match to more accurately reflect the budget with the actual expenses; and WHEREAS the Information Technology Fund requests a re-appropriation of previously approved funds for various projects such as Data Warehouse enhancements, Criminal Justice Coordinating Council ;CJCC), Business Intelligence Program, Community Crime Watch, Del-Tax Upgrade, 52 District Court Enhancement, Drain Apportionment, and Jury System; and WHEREAS at their November 7, 2007 meeting, the Parks and Recreation Commission approved budget amendments to appropriate Parks funds for the Info Tech master plan and the Nature Center bridge Project; and WHEREAS MR. #08026 reduced the transfer from the General Fund to the Capital Cooperative Initiatives Fund #21150, (CCIRF), and an amendment is recommended to reflect the change in CCIRF and update the budget for continued projects and investment income; and WHERAS M.R. #08026 amended the General Fund transfer to Fund #21130 and an amendment is recommended to update the Jail Population Management Fund (#21130); and WHEREAS Section 25 of the General Appropriations Act requires that the Board of Commissioners receive a quarterly report regarding adjustments made to Inmates accounts on transactions billed in excess of ability to pay as well as approve the write-offs of any bad debts in excess of $1,000; and WHEREAS adjustments made to the Inmate Accounts for FY 2008 during the period of October through December totaled $356,329.31; and WHEREAS pursuant to M.R. #08206 the Board of Commissioners imposed a budget task on County operations of not less than $3.5 minion to be allocated based upon the department's or office's percentage of the General Fund/General Purpose operating budget; and WHEREAS the FY 2008 budget must be amended to reflect this Board imposed budget task. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2008 First Quarter Financial Report. BE IT FURTHER RESOLVED that the FY 2008 budget be amended pursuant to the attached schedules. BE IT FURTHER RESOLVED that due to the merger of the County's Farmers' Market Fund (#56100) with the Facilities Maintenance & Operations Fund (#63100), the County Market Fund (#56100) be eliminated. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMM=TTEE FISCAL NOTE (MR #08XXX) March 20, 2808 BY: Finance Committee, Mike Rogers, Chairperson IN RE: PARKS AND RECREATION COMMISSION - SUPPORT FOR APPLICATION TO THE MICHIGAN NATURAL RESOURCES TRUST FUND FOR THE OAKLAND COUNTY PARKS AND RECREATION NATURAL AREAS ACCESSIBILITY PROGRAM Pursuant to Rule XII-C of this Board, the Finance Committee has reviewed the above referenced resolution and finds: I) The purpose of the grant application is to secure funding to provide access to open space, facilities and recreational opportunities for all residents of Oakland County. 2) The application requests funding in the amount of $500,000, with $220,000 (44%-) in State Funds and $280,000 (56%) in local match coming from mil Oakland County Parks and Recreation Fund revenues. 3) The Oakland County Parks and Recreation Commission approved support for this application on February 9, 2008. 4) This is the first year of the award with the Michigan Department of Natural Resources Trust Fund. 5) The application is due by April I, 2008. 6) The grant funding period is from April I, 2008 through December 31, 2008. 7) This grant requires a resolution be approved by the Board of Commissioners to authorize the application for funding. 8) A fiscal report has also been submitted to meet the requirements of the grant procedures. FINANCE COMMITTEE FINANCE COMMITTEE Motion carried unanimously cr. a :QUI call vote with Coulter absent. OAKLAND COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUOGET -.rwt4 L BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE Laurie Van Pelt, Director Wm Art Hold:march, Deputy Director TO: Members of the Finance Committee a 79a... V - fid/4— FROM; Laurie Van Pelt, Director. Management and Budget I Am". Art Holdsworth, Deputy Dire:tor, Management and Budget Tim Soave, Manager, Fiscal Services Nancy Fournier, Chief, Fiscal Services La Verne Smith, Supervisor of Fiscal Services SUBJECT': Letter of Transmittal - Fiscal Year 2008 First Quarter Forecast Report DATE: February 25, 2008 FY 2008 FORECAST Attached please find the Fiscal Year (FY) 2008 First Quarter Forecast Report, In total, Fiscal Services forecasts that the County will complete Fiscal Year 2008 with overall favorability of 53,533,812 in General Fund / General Purpose (CF/OF) operations. OF/OP includes all operations except grants, enterprise funds and internal service funds. Tnis overall favorability is split between receiving 5174,460 more revenue than anticipated and projected expenditure favorability of $3,359,352. It is important to note, however, that the favorability reflects Planned Use of Fund Balance of 5 11,224,780, some of which will be used to establish budget transition funds that will be used to help fund FY 2009 and future year's operations. M.R.#08026 amended the FY 2008 revenue budget to recognize a reduction in Property Taxes and action taken to decrease charges to departments for Liability Insurance, Telephone Corn.mtinications, decrease transfers to Jail Population Management Fund, CCIRF, etc, and establish budget transition funds as stated above. In most eases, 1' Quarter Forecast compares forecasted revenue and expenditures to the budgets approved thru December 31. The explanations below recognize budget amendments for February which includes M.R. #08026. REVENUES Forecasted GE/OP revenues are estimated to be 0.04% more than budget or $174,460. The majority of the favorability is the result of the following events: A. OTHER REVENUES - Favorable: S1408.631 • Other Revenue is favorable due to increased revenue earned by the Treasurer's Office related to interest and penalties on collections on Delinquencies. B. CHARGES FOR SERVICES - Unfavorable: ($1,541,355) • Clerk revenues related to filing of land transfers and mortgage activity are anticipated to be unfavorable ($1,000,000,) Revenue collected by Circuit Court ($164,322) District Court ($274,366) are unfavorable due to mediation fines and decreased probation caseload in Circuit Court and in District Courts Probation revenue and Ordinance and Fines due to changes in type of caseload. C. C.STATE GRANTS --Favorable: $719,500 * The Child Care Subsidy from the State is expected to be favorable $450,000 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 S278,984 per the recent state contract (CPBC). D. INVESTMENT INCOME - Unfavorable: ($530,000) • Investment income is unfavorable due to the drop in interest rates since the development of the budget EXPENDITURES Overall, expenditures are estimated to be 0.76% less than budgeted or restated, 53,359,323 favorable. Departments that are projected to be unfavorable at the end of the fiscal year (barring any amendments) are: Sheriffs' Office and the Treasurer's Office. EXECUTIVE OFFICE BUILDM 41 WEST • 21C10 PONTIAC LAKE RD DEPT 409 • WATERFORD MI 48323-0409 • 8)858-21G3 • FAX (240) 452-9172 EMAIL: vanpoltiOoaaeov.corti 1 A. SHERIFF — Unfavorability of ($2.211.300) is forecasted mostly as a result of Overtime This is partially offset by favorable revenue related to the diverted offender program. B. TREASURER'S OFFICE — The department is anticipated to be over budget at year end by ($15,000) due postage costs which the result of increased number of mailing related to delinquencies. Treasurer's Office favorable revenue variance more than offsets unfavorable expenditures. 2 $ 84,000.00 $ 84,000.00 Service Fees Total Revenue HR Admin - Mailroom HR- Recruitment & HRIS - Mailroom HR-Comp & Benefits - Mailroom Total Expenditures $ 18,186.00 (17,563.00) (623.00) $ (98,000.00) 96,000.00 SCHEDULE A OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GFIGP) FY 2008 AMENDMENTS IGF/GP OPERATIONS - SELF BALANCING AMENDMENTS GENERAL FUND (#101001 Dept Program Acct Human Resources Department Expenditures 1050101 183010 775667 1050401 183010 775667 1050501 183010 775667 Pub. Svcs - Medical Examiner Revenue 1070601 132030 632079 Fund Aff, Account Name Expenditures 1070601 1070601 1070501 132030 702010 132030 722740 132030 731031 Salaries Fringe Benefits Laboratory Fees Total Expenditures $ 54,883.00 27,356.00 1,761.00 $ 84,000.00 Board of Commissioners/ Non-Departmental Expenditures 9090101 196030 731080 5010101 180020 731500 Non-Dept - Legistlative Expense BOC - Public Information Total Expenditures Circuit Court I Non-Departmental Expenditures 9010101 112700 788001 9090101 196030 730800 9090101 196030 740037 3010402 111000 702010 3010402 111000 722740 3010301 121130 702010 3010301 121130 722740 3010301 121140 702010 3010301 121140 722740 3010301 121190 702010 3010301 121190 722740 3010201 121110 702010 3010201 121110 722740 3010301 121110 702010 3010301 121110 722740 3010101 121100 702010 3010101 121100 722740 3010401 121100 702010 3010401 121100 722740 20293 Transfer Out to Child Care Fund Non-Dept - Grant Match Non- Dept -Glass and Rate Change Cir CVFamily Division - Salaries Gir Ct/Family Division - Fringe Benefits Cir Ct/Civii/Criminal - Salaries Cir CtiCivil/Criminal - Fringe Benefits Cir CtICivil/Criminal Div - Salaries Cir CtJ Civil/Criminal Div - Fringe Benefits Cir CtiCivil/Criminal - Salaries Cir Ct/CiviliCriminal - Fringe Benefits Cir Ct/Business - Salaries Cir CUBusiness - Fringe Benefits Cir Ct./Civil/Criminal - Salaries Cir Ct/CiviliCriminal - Fringe Benefits Cir Cti,Jud. Admin - Salaries Cir Ct/Jud. Admin - Fringe Benefits Cir CtiFamily Division - Salaries Cir Ct/Family Division - Fringe Benefits $ (325,000.00) 224,298.00 3.627.00 (9,866.00) (3,707_00) (5512.00) (2.066.00) (2,638.00) (989.00) 8,897.00 3,336.00 54,461.00 30,054.00 (54,461.00) (30,054.00) (176,249.00) (84,092.00) 176.249.00 84,092.00 B 3010101 3010101 121130 702010 121130 722740 Expenditures 3010402 3010402 3010402 3010402 121200 750280 121200 731458 121200 702010 121200 722740 Circuit Court - Circuit Court- Circuit Court - Circuit Court - SCHEDULE A OAKLAND COUNTY, MiCHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) 12F1GP OPERATIONS - SELF BALANCING AMENDMENTS Cir CtiJut Admin - Salaries Cir CtiJud. Admin - Fringe Benefits Total Expenditures Child Care Fund #20293 Revenue 9090101 112700 695500 10100 Non-Dept Transfer In from GF Total Revenue FY 2008 AMENDMENTS 72,895.00 36,745.00 $ 325,000.00 $ (325,000,001 $ (325,000.00) Lab Supplies $ (13,480.00) Professional Services (100,000.00) Salaries (144,445.00) Fringe Benefits (67,075.00) Total Expenditures $ C325,000.0(1) GF/GP OPERATIONS - GENERAL BUDGET AMENDMENTS Revenue 9010101 182200 640100 Expenditures 1070601 132030 772618 1070601 132040 772618 Indirect Cost Recovery Total Revenue Med. Exam - Admin - Equip Rental Med. Exam - Genesee Cant - Equip Rental Total Expenditures $ 12,034.00 $ 12,034.00 $ 13,128.00 (1,094.00) $ 12,034.00 7 ACCOUNT NUMBEE, FY 2008 AMENDMENTS 182060 182060 182060 182060 730926 750168 750170 796500 Facilities Maintenance & Operations Fund #63100 Revenuel 1040702 132010 630077 1040702 132010 630455 1040702 132010 630735 EAlenditures 1040730 132010 1040730 132010 1040730 132010 1040730 132010 702010 712020 712014 722750 SCHEDULE OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS Dept ID Program Acct Office Equipment Fund #66400 Revenue 1020640 182060 6651382 Expenditures 1020640 1020640 1020640 1020640 Farmer's Market Fund #56100 Revenues 1040730 132010 630077 1040730 132010 630455 1040730 132010 630735 Fund Aff Doer Unit Account Nunq Planned Use of Fund Balance Total Revenue Indirect Costs FA Proprietary Equip Exp Other Expend Equip Budget Equity Adjustment Total Expenditures Annual Rent Daily Stall Rental Flea Market Total Revenues $ (191.778.00) $ (191,778.00) $ (302,647,00) (30,000,00) (38,500.00) 179,369.00 $ (191.778.00) $ (53,500.00) (97.552.00) (14,770.00) $ (165,822.00) expenditures 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 132010 132014 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 132014 132010 132010 132010 132010 132010 132010 132010 702010 712020 712040 722750 722760 722770 722780 722790 722800 722810 722820 722850 730926 731346 750063 750399 770631 774677 775754 778675 Salaries Overtime Holiday Overtime Workers Comp Group Life Retirement Hospitalization Social Security Dental Disability Unemployment Insurance Optical Indirect Costs Personal Mileage Custodial Supplies Office Supplies Building Space Cost Allocation Insurance Fund Maintenance Dept. Charges Telephone Communications Total Expendiures Annual Rent Daily Stall Rental Flea Market Total Revenues Salaries Overtime Holiday Overtime Workers Come, $ (53,496.00) (17,600.00) (500.00) (1.221.00) (116.00) (16,743.00) (3,604.00) (6,889.00) (233.00) (58.00) (145.00) (58.00) (9,932.00) (750.00) (250.00) (100.00) (46,890.00) (3.326.00) (3,000.00) (1,0100010i) $ (165.522.00) $ 53,500.00 97,552.00 14,770.00 $ 165,1322.00 $ 53,496.00 17,500.00 500.00 1221.00 3 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1040730 1440730 1040730 1040730 1040730 1040730 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 132010 722760 722770 722780 722790 722800 722810 722820 722850 730925 731346 750063 750399 77467 778675 796500 Health Bioterrorism Fund #28605 Expenditures 1060212 133120 750154 1060212 133120 788001 40400 Byrne Justice Assistance Fund #27375 Expenditures 1070401 113140 750170 1070401 113140 788001 63100 Facilities Maintenance and Operations Fund #63100 Revenues 1040770 140364 695500 27375 1040702 140010 631393 1040702 140010 635017 1040702 140010 665882 Expenditures 1040770 140364 1040719 141000 1040719 141000 750168 731878 750287 ACHEM1LE OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS ACCOUNT NUMBER ' L b - NDIvlENTS FY 2008 AMENDMENTS Economic Development Corporation Fund #21180 Revenues 1090202 171110 630280 1090202 171110 632058 1090202 171110 632275 Group Life Retirement Hospitalization Social Secwity Dental Disability Unemployment Insurance Optical Indirect Costs Personal Mileage Custodial Supplies Office Supplies Insurance Fund Telephone Communications Budgeted Equity Adjustment Total Expenditures Expendable Equipment Transfer Out Total Expenditures Other Equipment Expense Transfer Out Total Expenditures Transfer In Office Space Rental Non GF/GP External Agencies Revenue Planned Use of Fund Balance Total Revenues FA Proprietary Equip Exp Sublet Repairs Maintenance Supplies Total Expenditures Closing Fee Second Administrative Fee Third Administrative Fee Total Revenues 116.00 16,743.00 3,604.00 6,889.00 233.00 58,00 145.00 55.00 9,932.00 750.00 250.00 100.00 3.326.00 1,011.00 49,890,00 $ 165,822.00 $ (1,000.00) 1.000.00 $ (12.000,00) 12,000,00 $ 12,000.00 (618,817.00) 134,400.00 434,917.00 (37,500.00) $ 12,000.00 (40,500.00) (9,000.00) (37,500.00) $ 5,000.00 (1.000_00) (1,000.00) $ 3,000.00 Emenditures 1090202 1090202 1090202 1090202 1090202 1090202 171110 171110 171110 171110 171110 171110 730072 730709 731213 731241 731388 731507 Advertising Fees/Per Diem Membership Dues Miscellaneous Printing Public Notices $ 1.000.00 800.00 1,400.00 500.00 (1,500.00) 1,000.00 B ACCOUNT NUMBER FY 2008 AMENDMENTS 'PROPRIETARY I SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Motor Pool Fund #68100 Revenue 1030811 184010 Transfer In from Health Fund Total Revenue $ 13.000.00 $ 13.000.00 695500 20221 Liability Insurance Total Rever ue 0.000.000.00) $ (1,000.000.00) Salaries Summer Help Overtime Worker's Compensation Group Life Retirement Hospitalization Social Security Dental Disability Unemployment Insurance Optical Fringe Benefit Adjustments Salaries Summer Help Overtime Worker's Compensation Group Life Retirement Hospitalization Social Security Dental Disability Unemployment Insurance Optical Fringe Benefit Adjustments Indirect Costs Contracted Services Copy Charges Paper Printing Budget Equity Adjustment Total Expenditures $ (325,957.00) (9,454.00) (10,000.00) (5.870.00) (847.00) (96,214.00) (59,664.00) (24,872.00) (6,116.00) (1,335.00) (650.00) (671.00) (4,571.00) 325,957.00 9,454.00 10,000.00 5,876.00 847.00 96,214.00 59,664.00 24,872.00 6,116.00 1,335.00 850.00 671.00 4.571.00 (203,732.00) 113,000.00 35,500.00 (72,000.00) 127,232.00 SCHEDULE 13 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS 1090202 171110 732165 1090202 171110 750399 Workshops & Meetings Office Supplies Total Expenditures (1,000.00) 800.00 $ 3,000.00 Expenditures 1030811 184010 1030811 184010 1030811 184010 1030811 184010 731969 750154 761156 796500 Transfer to Reserve Expendable Equipment Depreciation Vehicles Budget Equity Adjustment Total Expenditures $ (105,405.00) 105,405.00 (1,100,000.00) 1,113,000.00 $ 13,000.00 Mailing, Convenience Copier and Printing Fund #86700 Expenditures 1030850 184030 702010 1030850 184030 702160 1030850 164030 712020 1030850 184030 722750 1030850 184030 722760 1030850 184030 722770 1030850 184030 722780 1030850 184030 722790 1030850 184030 722800 1030E150 184030 722810 1030650 184030 722820 1030850 184030 722850 1030850 184030 722900 1030830 184035 702010 1030830 184035 702160 1030830 184035 712020 1030830 184035 722750 1030830 184035 722760 1030830 184035 722770 1030830 184035 722780 1030830 184035 722790 1030830 184035 722800 1030830 184035 722810 1030830 184035 722820 1030830 184035 722850 1030530 184035 722900 1030830 184035 730926 1030830 184035 730373 1030830 184035 730394 1030830 184035 750406 1030830 184035 796500 Building and Liability Insurance Fund #87700 Revenue 9015501 182210 531078 1 El Claims Pad Indirect Costs Budget Equity Adjustment Expendable Equipmert Budget Equity Adjustment Total Expenditures Change in Fund Equity Planned Use of Fund Balance Deferred Comp - County Match Retirement Administration Total Revenues Change in Fuld Equity S (1,000,000.00) (117,386.00) 185,874.00 57,589.00 (57,589.00) $ (931,512.00) $ (68,488.00) $ 68,488.00 850,000,00 (850.000.00) $ 68,488.00 S 68,488.00 Planned Use of Fund Balance S 296,393,00 Total Revenue $ 296,393.00 Systems & Data Supp Prof Svcs $ 71.500.00 DISC I Prof Svcs 224,893.00 Total Expenditure $ 296,393.00 IT Development Grounds Maintenance Contingency Total Expenditure $ 80,842.00 $ 45,050.00 (125,692.00) Transfer from General Fund Income from Investments Total Revenues Professional Services (Regional 'nit) Total Expenditure Change in Fund Equity $ (700,000.00) _D50,000.00) $ (850,000.00) $ 298,807.40 $ 298,807.00 $ (1,148,807.00) 10100 Transfer from General Fund Total Revenue let! Pooulation Management Fund 021130 Revenue 9010101 112700 695500 $ (1,145,764.00) $ (1,145.764.00) OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 FIRST QUARTER BUDGET AMENDMENTS PROPRIETARY /SPECIAL REVENUE FUNDS ACCOUNT NUMBER SCHEDULE B ""r n.1 FY 2008 AMENDMENT4 PROPRIETARY / SPECIAL REVENUE FUNDS 4.1 ANC:ING AMFNDMENTS Expenditures 9015505 182210 1050102 182000 1050102 182000 1010502 182000 1010502 182000 Fringe Benefit Fund #67800 Revenues 9011501 183190 665882 9011501 183190 630484 9011501 183190 631953 Information Technology Fund 063600 Revenue 1080101 152000 665882 Expenditures 1080201 152010 731458 1080701 152020 731458 Park and Recreation Fund #50800 Expenditure 5060101 160000 773630 6060725 160070 730814 5060201 160000 730359 Capital Cooperataive IntIative Revolving Fund #21150 Revenues 9010101 132320 695500 10100 9010101 132320 655385 Ex_penditure, 9010101 132320 731458 9010101 132320 731969 730289 730926 796500 750154 796500 10100 Expenditure 9010101 122700 730359 9010101 112700 788001 9010101 112700 665882 Contingency Transfer to General Funo Total Expenditure Change in Fund Equity (1,145,784.00) $ 101.2361)0 $ (1.044,528.00) $ _(101,236.00) ) 10100 3010101 121100 10100 3040101 121080 10100 3020101 121020 10100 4010101 122000 10100 4030101 112580 10100 5010101 180020 10100 5010101 155010 10100 2010101 180000 10100 7010101 186040 10100 1010101 181000 10100 1020101 182010 10100 1301010 184000 10100 1040101 140000 10100 1050101 183010 10100 1060101 133000 10100 1070101 132020 10100 1090101 171000 10100 9010101 182200 10100 9010101 184050 10100 9010101 148050 10100 9010101 152130 10100 9010101 196030 740023 Non-Dept - Budget Transition 3,500,000 Schedule C Account Number FY 2008 Budget Task Amendment (Budget Transition Account) Elected Official/Department FY 2008 Amendment 740023 Circuit Court 740023 Probate Court 740023 District Court 740023 Prosecuting Attorney 740023 Sheriff 740023 Board of Commissioners 740023 Drain Commissioner 740023 Clerk/Register of Deeds 740023 Treasurer 740023 County Executive Administration 740023 Management and Budget 740023 Central Services 740023 Facilites Management 740023 Human Resources 740023 Health 8, Human Services 740023 Public Services 740023 Econ. Dvlp. & Comm. Affairs 740023 Equipment Fund * 740023 Motor Pool/Printing/Mail/Copier* 740023 Facilities, Maintenance & °per* 740023 IT / Telephone Communications" Total Departmental Tasks (382,458) (46,768) (125,614) (137,190) (925,068) (40,549) (40,312) (87,712) (28,277) (59,764) (157,762) (19,886) (12,050) (34,083) (469,173) (121,846) (52.688) (5,322) (66,724) (293,331) (393,423) (3,500,000) * Internal Service Fund tasks are tracked in the General Fund. 12 $ 269,481,000.00 510,1370.00 18..104,614.00 8,940,000.0C 2,323,241.00 88.111,972.00 8,500,060.00 5.011,00400 37,017,689.00 5 (6,277,611.00) -2.36% 17,500.00 a.55% 738,684.00 4.25% 0.00% 0.00% (196,453.00) -0.22% 400 p00.00 4.88% (530,000 00) -9.57% .5,202,635.00 16.35% $259,481,000.00 5493,170.00 517,384,930.00 $8,940,000.00 52,323,241.00 $89,653,327.00 58,200,000.00 55541.000,00 $35,909,058.00 $427,920,776.00 $259,481,000.00 5510,670.00 $16,104,614.00 $8,940,000.00 $2,323,241.00 508,111,972.00 $8,600,000.00 55,011,000 00 $37,017,689.00 $428,100,186.00 $0.00 $17,500,00 $719,684.00 $0.00 50.00 ($1,541,355.00) $400,000.00 ($530,000.00) $1,108,631.00 $174,460 00 0.04% 5 428,100,186 00 $ (641,145 00) -0.1.5% 0.00% 3.55% 4.14% 0.00% 0.00% -1.72% 4.68% '-9.57% 3 09% TOTAL GF /GP FUNDS $ 428,134,452.00 $ 433,348,597:01 $ 432,101,452..01 5 (647,145.00) -0.15% - $ 439,150,506.01 $ 439,324,966.01 0.04% 174,460.00 12,191,065.00 3,930,131.00 3,057,724.00 2,578,102.00 5,602,987.00 12,445,357.42 4,105,853,15 3,031,133.79 2,578,122 69 6,046,388. 12 2.61% -0.37% 2.87% 0,9896' 0.00% 1.50% COUNTY OF OAKLAND FY 2008 FIRST QUARTER FINANCIAL REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2008 ADOPTED @LP.GET AMENDED BUDGET 1283112008. FY 2008 FORECAST AMOUNT FAVOHABLE/ ILJNFAVORAIILL) % AMENDED BUDGET 2/2W20,03 RESTATED AMOUNT FY 2006 FAVORABLE/ FORECAST ;UNFAVQRABLE1 % REVENUES GENERAL FUND Taxes $ 255,758,511.00 $ 265,758,511.00 Federal Grants 458,600.00 493,170.00 State Grants 17.186,680.00 17,365,930.00 Intergovernmental General Reimbursement 8,940,000 00 8.940,000.00 Intergovernmental Program Revenue 2,323,241.00 2,323,241.00 Charges for Sernces 88,181,831.00 313,310,475,00 Indirect Cost Recovery 8,200,000.00 8,200,000 00 Investment Income 5,541,00000 5.541.000 00 Other Revenues 31,546,589.00 31.815.054 00 SUB-TOTAL GENERAL FUND/GENERAL FURPOS $ 428,134,452.00 $ 428,747,331.00 PLANNE1:1 USE OF FUND FIN ANC; (1) 4,001,268.01 $ 4,601268.01 $0.00 0.00% 511,224,780 01 $11,224,760 01 $0 00 0.00% EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52r0F3Alriat Court Probate Court :DIAL ADMIN Of ..1115TICE 5 53,157,563 00 17,453,998.00 6,500,230.00 $ 77,116,791 00 $ 53,884,329 79 17,529,745 41 6,53/ 132 86 $ 77,951,20806 $ 54,698„629.79 17.27388241 3.516,1=l286 3 1-8,4.53,645.013 $ (814,300.00) -1.51% $54,953,997.79 255,863 00 1.46% $17,504,204.41 21,0)0 00 0.32% . . $ (.537,43/.00) -0.69% 5 78,95,458,06 554,668,297 79 5205,700.00 0.52% $17,248,341.41 5253.863 00 1.46% $6,480,255.86 $21,060.00 0.32% 6 18,396,89000 $ 532,503 00 e1% 1 AW LNFORCEME N Pror,ecuting Attorney Sheriff TOTAL LAW ENFORCEMEN 19,067,001.00 128,514,462 00 $ 147,642,362 00 19,372,389 27 130,259,805.91 $ 149,632,275.18 114,332.389.27 132.471 185 91 $ 151,803,57518 40,000.00 21% (2,21 1,300 00) -1 70% $ (2,171,300.00) -1.45% $19,341.687 27 $19,307,661. :Yr' 540,000.00 0.21% 5129/43,12691 5131,954,426.01 ($2,211,300.00) • 1 10% 5 149,090294.16 $ 11,262,094 15 $ (2..171,300 00) .-1 .46%. GENERAL GOVERNMENT C/er11Register of Deeds Treasurer Board of Commissioners Library Board Drain Commissioner TOTAL GENERAL GOVERNMENT 12.124,357 42 4,120,853.15 2,973,433.79 2,552.1322.69 6,043,366.72 $ 27,359,989.00 $ 28,238,833.77 $ 27.813,833.77 325,000.00 (15,000.00) 87,700.00 25,300.00 $ 423,000.00 2.61% 512,429,995.42 $12,104,995.42 -0 37% 54,099,361.15 $4,114,361.15 2.85% $3,055,607.79 $2,967,907.79 0.98% $2,575,493,69 $2,550,193.69 0.00% $8,030,960.72 $8,030,980.72 1.50% $ 28,191,418.77 $ 27,768,418.77 5325,000.00 ($15,000.00) $87,700.00 $25,300.00 $0.00 $423,000.00 2/26/200810:29 AM CO FY 2008 ADOPTRI) BYLICIE.1 AMENDED BUDGET 12/31/2008 FY 2008 FORECAST AMOUNT FAVORABLE/ (UNFAVORABLB) % A.K.Jigmnrn BUDGET 79912008 RECTA-I-Cr) FY 20043 rOREC,e2,ST AMCIUNT FAVORABLE/ LUNFAVORABLE). $8,313,784106 $22,220,722 83 $2,752,670.57 $1,670,618.00 $4,797,8135 24 $64,976,983.33 516,575,110.65 $8,070,270.00 $65,000.00 $87,600.00 $0.00 $0.00 526,300.00 $775,000.00 $171,800.00 $75,800 00 1.01% 0.30% 0.00% 0.06% 0 59% 1.18% 1.03% 0.93% $ 47,11i.338.00 5 428,134,452A00 5 433,348,697.01 $48,95 T,t24. 32 $ 439,150,506.01 $ 435,791,154.01 NON-DEPARI MENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS 41463,000 32 $ 5,263,19400 11.34% 53,341,589.00 6.30% TOTAL GOVERNMFNTAL EXPENDITURES $ 429,167,640.01 $ 4,180,957.00 0.96% General Fund/General Purpose Favoahlei(Unfe vocable) 3 533 812.00 $ 3,533,812.00 40,426,203 32 $5299. 113.32 5 3,359.,352.00 0.76% 3 533.812 00 $ 3,533,812.00 COUNTY OF OAKLAND FY 2008 FIRST QUARTER FINANCIAL REPORT GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY By DEPARTMENT COUNTY EXFC,UTIVE County Executive Admr). Management and Budget Central Services Facilities Management Human Resources Health and Ramat) Services Pi 'NIG Services Economic Uev and Comm Affairs TO f At COUNTY EXLCUT1VE !DIAL DEPARTMENTS $ 8,396,490.00 21,927,227,00 2,783,082,00 1,674,843.00 4,737,139.00 65,209,971.00 16,935,230.00 7,323,039 00 $ 128,877,921:00 $ 350,99 (,D64.00 $ 8,415,757.06 22,319,681.03 2.783,911.57 1,674,843.00 4,834,905.24 65,854,391 35 17,060,280.65 6..158,306.00 $ 131,102,075.68 $ 386.922,39159 $ 8,330,75706 22,252,061.83 2,783,91.1.57 1,674,843 00 4,806,605.24 65,079,391.33 16,888,480.65 8,052,506.00 $ 129,898,676.08 $ 386,004,634.59 85,000.00 1.01% 67,600,00 0.30% 0.00% 0.00% 28,300.00 0.59% 775,000.00 1.18% 171,800.00 1.01% 75,800 00 0.90% $ 1,203,500.00 0.92% $ („1.,082,237.00?. • 0.28% $8,398,760.06 $22,288,322.83 52,782670,57 $1,670,1318.00 $4,826,168.74 $85,751,983.33 $16,744,910.65 $8,146,070.00 $ 130 669,121 68 5 129,408.221 $ 1,263,500 CO 0.92% $ 386,851,392 69 $ 386,833,B29 69 17,/63 00 0.00% (11 Note that report forecasts Planned Use of Fund Faience wilh a zero variance in order to show a baler iced budget. No revenue will 8c-teeny be received. However, a portion of Wolf halance is reappropriated tor encumbrances, canyfof ward budgels, projects and a portion will be designated for budget. transition. 2/261200810:29 AM TAKS 1_60000-601999) Properly Taxes - 2006 Tax Levy $ 265,455,011 00 $ 265,455,011.00 $ 8,940,000 30 $ 8,940,000.00 $ 54,000 00 5 4,500.00 2,850..00 300.000 00 1,961 891.00 2,323,241.00 54,000,00 5 4,500.00 2,850.00 303,000.00 1,961,891.00 2,323,241.00 8,940,000.00 $ 0.940,000.00 8.940,000.00 5 8,940,000.00 $ 54,0 00We 4,500.00 2,850 00 300,000.00 1,961 891.00 2,323,241.00 $ 98,500.00 110,000.00 95,000.00 265,758,511.00 $ 69,000.00 $ 87,000.00 46,000 Of) 15,000.110 2iF 000 00 456,600.00 $ - s 1,00000 68,000.00 $ 116,570,00 40,000.00 15,600.00 8,100 00 (7,500.00) 24,000 00 270,000.00 2ri DM DO 493,170.00 $ 510,673.00 $ 17,500,00 - $ 9,700.00 $ 9,701100 1,000.00 1,000.00 68,000.00 $ 115,570.00 45,000.00 98,500.00 •110,000.00 95,000.00 265,758,511.00 $ 98,500.00 110,000.00 95,000.00 259,481,000.00 $ (0,277,511,00) 4,822,675.00 12 381 DV) OD 17,186,680 00 5 4,822,675.00 12 542 255 00 17,365,930.00 $ 5,101,659.00 276,984.00 12 992,255.00 450 000.00_ 18,104,614.00 $ 738,684.00 5 CHATKie$,F013,3.ER1ICE5(630000-eq5939) Administration of Justice Circuit Court - Civil/Criminal 3.432,07700 $ Circuit Court - Family Division 3,372,077 00 $ (100.000.001 -3.02% Urifav. variance ($50,000) is due to the "Jury Administrative Fee" being eliminated after the first two years, and the State informing the Circuit Court that they could no longer charge for both 'Summary' and "Proof of Service". Not charging for both of these items results in a reduction of "Mediation Fines" revenue line item by 055,0001. 1,719,291.00 (59,322.00) -3.3404 Unfav variance is due to a decrease in probation caseload. 3,477,077.00 1,775,513.00 1,778,513 00 COUNTY OF OAKLAND GENERAL FUN D t GENERAL PURPOSE REVENUES FY 2008 FIRST QUARTER REPORT Adopted Budget Amended Budget FY 2008 FORECAST Amount Favorable (unfavorable) Percerk Explanation of Significant Variancss 259,177,500.00 $ (6,277,511.00) -7.30% Unfavorable - Taxablel/afue has not increased as antleipaled Budget amendment approved Feb 7 #08026 and will be posted in Feb. Property Taxes - Tax Acceleration Other Taxes - Delinquent Tax - Prior Years Treasurer Payment in Lieu of Taxes Other Taxes -1 railer Tax Total Taxes FEDERAL GRANTS (610000-610999) Shp ritt - 'f'atrol Sheriff - Corrective Servoces Gourr' Executive - FRP Disaster Control thrielth Division CI Wilier I.* Village Total Federal Grants ST ATE r...42ANTS (615000-615999) Sheriff - Patrol State Match Foster Care [Icon Development Health Division rirbrle Agencies - Child Care Subsidy Total State Grants 1NIERGOV'T GEN. REIMET REV. (620000-620999) J lin-Dura rl mental total Intergovit Geri. Reimb, Rev, 1NFEEMOV'T PROGRAM REV. (6.25000-626999i CorrI t,i Five $ Public Services - Community Corrections Circuit Court DiS ict Court Sheriff Hon Departmental Total Intelgov't Program Rev. 0.00% 0.00% 0.00% 0.00% -2.36% 0.00% 0.00% 0.00% Emergency Management Planning Grant. (ENIVG) $49,000 and SAW., Ill $6,000 -48.08% Elimination of Type 11 Operator Certification f unding 10.20% Revenue reimbursed for school lunch program. 3.55% 100.00% Fay due to receipt of State Grant revenue 0.00% 0.00% 5.78% Current CPBC Contract 3.59% increased reimbursements due to increased costs. 4.25% 0.00% 0.00% 0 00% 16% Local match for new siren requests. 0.80% 0.00% 0.00% 0.00% 0.00% 0.00% • Revenue variance is partially offset by an expenditure variance. iTf,1 District Court - Division 1(Novi) Adopted Budget 4,094,570.00 Amended FY 2008 Budget FORECAST 4,094,5[0.00 4,052,670.00 District Court - Division II (Clarkston) [District Court- Division III (Rochester Dills) Distrier Court - Division IV (Trny) 2,304,069.00 4,407.,876.00 2,322,510 00 2,304,069.00 4,407,8 iti.00 2322,510.00 2,258,529 00 4,195,850.00 2,347,510.00 lobate Good ...j,irjroial ippor t 7htar klannistration Cf J1,151.1C:e Law Enforcement t'irJ7Nriiting Attorney ieriff's Office SrAeriff - Artrarnistrative Services st,eriff - coriective Services .30000 -18.6T1T,Oi&OLT-Ts 213,100.00 $ 1,900.00 85,100.00 1.191,00100 566.390 00 500,300.00 18,951,015.00 $ 18.5!2,327.00 $ 2i3,300.00 3 1,900.00 65,100.00 1,191,000.00 227,200.00 $ 1,900.00 85,400 00 2,841,000.00 ;1-ienitt . Corrective Snrirces1:3atellites - PFT:p 'II:4ring & c.hram. ill - ['marl Services 1..heral - love rairlaIive I nrensit; Services fatal I aw Lirforcernent Gei ler al Government Clerk - County Clerk Clerk - Elections Clerk - Regster of Deeds Treasurer Bcard of Commissioners it'rou y E30Srcl I1 i-i iii Commissioner 2,112,314.00 425,175.00 31..563,154.00 215,-500.00 2,447,434.00 213,460.00 13,373,000.00 3,138,453.00 8,000.00 27,000.00 1,933,778.00 2,312,314.00 425,175.00 11,645,173.00 215,500.00 38,0904.1n2.00 $ 2,447,414.00 215,041 00 13.373,000.00 3,138,453.00 8,000.00 27,000 00 1,933,778.00 2,313,314.00 - 423,115.00 31,1.345;l 73.00 217,800.00, 2.30000 2,447,434 0-0 $ 2(5,041 Go 12,373,000.00 3,138,453.00 1,000.00 73,800.00 1,769.113.00 ( I ,0110,00100) (7,000.00) 46,800.00 f164,665,00) Total General Government County Executive County Exec - Administration 21,201,131.00 $ .21,202,705.00 $ 20,077,84 00 5 — (1,124,365 00) 200,000.00 $ 0 00% 200,000 00 200,000.00 $ COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2008 FIRST QUARTFR REPORT Amount ravora ble Lunt .ave-rable} percenj Explanation_of Significant Varianrces 01,900.00) -1.02% Unfav, variance is due to "Ordinance and Fines" ($100.000). The shortage is due In decrease in specific caseload type. This amount is offset by undetestimaled Assessment Fee revenue of $28,000 and citvel revenues totaling. $30,100 lhat were underestimated due to unforeseen caseload shin. (45,440.00) -1.97% Untev. variance is due to 'Probation Fees" The shortage is due to a ' combination of judicial oversite and a decline in probation caseload. {217,026.00) .4.81% Unfav. variance is due to a decrease in probation cases, and a reduction in "Ordinance and Fines" contributed to a drop in specific - caseload type. 25,000.09 1.08% Fay. variance is due to a increase in cases involving probation fees. Probation fees are assessed per judicial discretion arid specific caseload type. In 2007, there was a rising caseload effect in probation fees. The 7008 variance is a continuation of the 2007 increase in probation. fees. 0.00% (438,63.00i 13,900.00 6.52% Fey due to yearly receipt of the followiiig non budgeted revenue: Class FCeS Extradition Recovery Fee, Microfilmilig, Reimbursement General, and Welfare F rand Case iteview, 0.00% 100.00 0.35% Fav due to unbudgeted mileage receipt. 1,650..000.00 138.54% Eav due to continued funding of Diverted Felon revenue from the State, a budget amendment was approved per MR P08026 on Fee. -7. 0.00% 0.00% 1.01% 1 cv due to receipt of Refunds td .T exces.s of budget. 0.00% 0.00% -7.48% Unfav, Mortgages (31,000,000) due to slow dnwn in the housing market. 0.00% -67.50% Revenue for Per Diem expense recelpted in Fund or Department charged. May require a change in budgeting revenue and offset expenditure. 171:33% State of Mi reinstated payment for LVPI operations $42,000 and stipend for DireCtOr $4,800 for FY 2008. -8.52% Onfav Plat Service Fees ($500) decrease in business activity resulting in less fees being collected. Fav - Rolmlb. General $10,135 the resufi of charging out drain equipment and administrative staff. Untav - Soil Erosion Fees ($174.500) decrease in building activity$perrnIts due to downturn in housing market. 'Revenue variance is partially offset by an expenditure variance. koi County Exec - ERR County Fxec Auditing M&B PuichaSing Division M&B - Equalization Division M&B - Reimbursement Central Services - Support Services Human Resource I ion-Ian Services - Administration 1 lumen Ferutes - Heaith Division Huiriati Services - Childrer's Vilge Puhlic Services Community Corrections Fulyli::!..',erilue; • MSLI Extension l'utit•c i.:tervices - Medical f-xarniner ihlic Services • Animal Coolttil Adopted Amended Budgek Budget 1.000.00 1.000,00 30,750.00 30.750.00 75,000.00 75,000,00 2,695,519.00 2,695.519.00 365,600 00 365,600.00 111,000.00 177,000.00 18,800.00 18.800,00 FY 2008 fOffECAST 50.00 30,000.00 75,000.00 9,695,519.00 415,600.00 177,000.00 18,800.00 9,549,539 00 2,549,539.00 2, fi74 ,5E-11 .00 2,524,56 r.o0 413,000.00 413,000.00 CO 910,200 00 910,200.00 '15.5,887.00 785,887.00 2,549,539 00 2,524,587 00 525,000.00 60,360.00 458,500..00 795,887 00 1 OM COO 00 1 OT10 000.00 T 00.000.00 7c)Ufl ,00,o 00- 1,1100,000.00 128,000.00 128,000.00 125.0t.00 125,000 00 11,069,242.00 $ 11,066,242.00 $ i28,000 00 105,000.00 10,764,842.00 $ (20,000.00) (301,400.00) 0.00% -16.00% Reduced Sale of Maps caused by braising market slowdown. 0.00% 0.00% 0.00% 7,500.00 2.88% Fay due to receipt of Refund of Prior Years Expenditures. 100.00% (7.000.00) -21.88% Per contract to reimburse for Road paving at National Cemetery. 100.00% 9.00% 100.00% 0.00% Sale of old thunderbolt sirens, 0.00% 100.00% 400.00% 100.00% 183,774.00 $ 767,617.00 25 000 00 1,000 00 5,000 00 4,300.00 88,181,831.00 $ 88,310,425.00 5 8,200,000.00 ,200,000.00 $ 88,111,972.00 $ 8,600.000 00 (198,453.00) -0.22% 400,000.00 4.88% 41,000.00 $ 41,000.04 41,000.09 0.00% 150,009.00 150,000.00 120,000 00 {30,000.00) -20.00% Decreasing rates and investment base. 5 350 ON 00 5,350,000.00 4,850,000.00 j500,000.00) -9.35% Decreasing rates and investment base. 5,541,000.00 $ 5,541,000.00 5 5.011,000.00 $ (530.000.00) -9.57% COUNTY OF OAKLAND GENERAL FUND I GENERAL PURPOSE REVENUES FY 2008 FIRST QUARTER REPORT Amount Favorable junta votakial percent Erplanaton 1 (950.00) -95,00% Reduced demand for County CFR Training supplies by independent trainers. (750.00) -2.44% Appropriation includes Health Grant Audits, and Cash Handling classes. Auditing will no longer teacn Cash Handling classes. 0.00% 0.00% 50,000.00 13.65% New revenue for Late Penalty Fees established. fiat budgeted originally For FY 2008. 0 00% 0.00% 100.00% 0,00% 0.00% 27.12% Fat. Fee income due in a higher than budgeted caseload. Increased revenue of $112,000 offsets the increase in expenditures of $100,000 for drug testing. 0.00% -40.63% A budget ainendment Was approved per MR #0802ei with partial offsetting expenditures: contract with Genesee County. 1 27% Fay. Animal Sterilization I sex due to an increase. it -I the number of animals being sterilized. Increased revenue of $10,000 offsets the increase in expenditures of $10,000 for supplies. 112,000.90 (451,700.00) 1000000 Economic De-i. & Comm.. Affairs - Admin Economic Dev. & Comm. Affairs • PEDS Total County Executive 5 Noo Depar troeuta) ILI'pI- Charges for Services iota: Non. Departmental Total Charges for Services INDIRECT COST RECOVERY (640100) OTFIER.REVENVE.U.67QUO0.-k_95P2) rroseruding Attorney 142,600.00 S 183.274.00 $ SI IPA iif Office 32.3215.00 260.117,00 Clerk/Register of Deeds -- Non Departmental Donations 32,000.00 32,000.00 Probate Court - Tieasuret 1,0100 00 1,000.00 Management and Budget t- merger icy Response and PreparerintrE.s 5.000.00 5,00000 Support .Services 4,300.09 4,300.04 Facilities Engineering Heoith Division - Children's Village • Revenue variance is partially offset by an expenditure variance INVESTMENT INCOME (655000-55599M District Courts (Div. 1- IV) ClierVIRegister of Deeds Non Ltepartmental Total Investment Income - 0.00% 0.00% Pt ANNED IISE OF FUND BALANCE (665000-6659991 F !mid - Frio' Yners BaNric.e $ Total Planned Use nil ord Balance 4,601,266.01 $ 4,601,266 01 _ 4,601,266,01 $ 4,601,266.01 $ COUNTY OF OAKLAND GENERAL FUND / GENERAL PURPOSE REVENUES FY 2008 FIRST QUARTER REPORT Amount Ade:Ivied Amended FY 2008 Favorable Budget Budget FORE CAST junfavorable). Percent Exolanation of Significant Variance./ Drain Commissioner -- 100.00% District Court - 100.00% Public Services -- 100.00% 1,1brary Board 100.00% .. Library Board Transfers - - 0.00% Non-Dept - Sundry 417,50a00 411,500.00 417,500.00 0.00% Economic Developorient Transfers - 100.00% If CaSurers Transfers 2,352,101.00 2,352,101.00 3,500,000 00 1,147,899.00 48.80% Fav. variance due to an increase in projected revenue from [he DTRF fund. Non Dept - Transfers 28,559,762.00 28,559,762.00 32,613,998.00 4,054,236.00 14.20% Increased transfers from DT RI and Jail Population Mgret Fund per MR NO8026 Total Other Revenues $ 31,546,599.00 $- 31,815,054.00 37,017,689.00 $ 5,202,635,00 16.35% OIAL ULN. FUND / GEN.. PURPOSE REVENU_S 428,134,452.00 $ 4313,48,597.01 432,701 452.01 t547 145.04 -0.15% Revenue variance is partially offset by an expenditure variance. Judicial Administration F'ersonnei Expenditures Operalirqq Expenditures intornal Support Expenditures 'Tinnsfer Out Business Division Fersonnel Fxpenditures Operating Expenditures Internal Support xpenditures „, Criminal Divisli pn Personnel Expenditures Operating Expenditures Family DIvision/JuvenIle Maint. Personnel Expenditures Operating Experiditiires COUNTY OF OAKLAND FY 2008 FIRST QUARTER R€PORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Internal Support Expenditures Transfers OtO internal Support Expenditures Inreister out $ 9,097,686.00 $ 9,097,686.00 $ 9,028,288.00 $ 69,400,00 0.76% rev. variance is due to underfilled positions and vacancies. Adopted budget included duplicated adjustmects. A budget amendment is recommended in the First Quarter Report. 43,377.00 305,960.46 305,960.46 _ 0.00% 215,195.00 230,371.56 230,37l10 - 0.00% 30,000.00 30,000.00 •_ 0.00% __ --- -- $ 9,356,258.00 $ 9,601,018.52 $ 9,594,618.02 3 69,400.00 0.12% $ 2,017,622.00 $ 2,011,622.00 $ 1,980 622.00 $ 37,000.00 1.83% Fay, variance is due to underlined positions and vacancies. Adopted budget included duplicated adjustments. A budget amendment is recommended in the First Quarter Report, 26,614.00 26,814.00 26,814.00 0.00% 271,169.00 274,200.27 274,200.27 0.00% . ...... _ 5 2,315,605.00 $ 2,318,636.27 $ 2,281,636.27 $ 37,000.00 1.60% $ 7,623.842 00 $ 2,873,842 00 $ 2,718,842.00 $ 105,000.00 3.72% Fav. variance is due In underfilled positions and vecartcies, Adopted budget included duplicated tidiustrnerits. A budget amendment is i.c.orrunendect in the First Quarter Peprtrt. 5,189,91200 0,794,227.39 5,647,427.30 145,800.00 21,3% Fav, variance is due to a decrease in the ner..-d for Mediators, and the decrease in need for Appointed Defense Attorneys. The Court is experiencing an increase in alternative dispute methods of resolution causing a reduction in e.xpendilures 2,295,360.90 2,338,405.59 2,338,405.50 0.00% 3,823,403.00 3,823,403..00 3,823A03.00 0.00% $ 14j32,51 1.U0 $ 14,779,877.89 $ 14,528,077.89 5 251010.00 1,70% $ 13,358,787.00 $ 13,603,807.00 $ 13,516,307.00 $ 27,500.00 0.20% Fay. variance is due to under-Pled positions and vacancies. Adopted budget included duplicated adjustments. A budget amendment is recommended in the First Quarter Report, 11,672,372.00 11 .785,852.00 12,985,852.00 (1,200,000.00) -10 18% Unfav. due to rate changes in State Institutions ($970,000) and Private Institutions of ($300,000). M.R.# 08026 increases the State Institutions expenditure by 1,100,D00 which will be posted in Feb. This will result in ($100,000) negative variance in Operating E.Y.penditures for 2008 1,722,024.00 1,732,138.61 1,732,138.61 0.00% 0.00% 2/25/2008 A7.0 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURE CIRCUIT COURT ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 26,753,183.00 $ 27,121,797.61 $ 28,294,797.81 $ (1,172,500.00) -4.32% Department Total PeTsonrel Expenditures ope.ratins.i Expenditures nmnI Support rxperiditts !larrsliers Out $ 27,291,937.00 1 .7,532,475.0C 4,503:(48.00 3,823,4.(13.00 $ 77,542,957.00 17,917,863.85 4,575,115.94 3,00340300 $ 27,304,057.00 $ 18,1966,053.8!) 4,075,115_94 3,853,4i3 CO 738,900.00 0.87% (1 ,053,.200.00) 0.00% 0.00% $ 53 157,553.90 $ 5:3,884,32Y.1 $ 54,1198,629;7U $ (814,3CC.OU) -1.51% 2/7512008 Ft- $ .r.),635,438.00 3 5.1n50.,459.7 I $ b,e20,45951 -$ 30,000.00 1 - Nio.4 53% Fay. variance due to under filled positions and vacar Fay. variance due to a increase in the need for public defenders, 6.33% -1.59% 0.00% 0.00% 3.85% 0.413% 8,00% 0.00% 0.34% 363,256.00 075,355.45 375,355.45 - 0,00% _______________ $ 3,378,233.00 $ 3,390,332.45 $ 3,403,732.45 5 (13,400.00) -0.40% 5 12,456,753.00 $ 12,456,753_00 5 12,156,490.00 $ 300,263.00 2.41% 2,710,359.00 2./10,359.00 2,754,759,00 (44,400.00) -1.64% 2,261,404.00 2,327,176.41 2,327,176.41 0.00% 30,482.00 35,457.00 35,457.00 — $ 17,458,998.00 3 17,529745.41 $ 17,273,88241 $ 255,863.00 1.46% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES DISTRICT COURT ADOPTED BUDGET AMENDED BUDGET FY 2006 FORECAST AMOUNT PAVOFtAETLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Fxpenditures In!erne} Support Expenditures $ 169,023.09 $ 169,023.40 $ 52,169.00 $ 116,863.00 69.14% 62,800.010 62,800.00 62,800.00 - 0.00% - - - 0.00% $ 231,823.00 $ 231,823.00 $ 114,960.00 5 116,863.00 50.41% Fe/. variance due to over budgeted vacant magistrate positions. Division 1 - Novi Personnel Expenditures $ 4,079,898 00 $ 4,079,808.04 $ 4,049,898.00 $ 30,000.00 0.74% Fay, variance due to 1 FTE vacancy that is corrently being interviewed for, and 1 FTE vacancy that is being under filled with a part-time employee. C:peralis i q Expenditures tlrrraj ..Stippert Expenditures 1,082,133 00 473,407.00 1,082,133.00 4118,428.71 1,082.,133.00 488,428.71 0.00% 0.00% DivirsArirr 2 - Clarkston Pmoorrel r.Kpendiklurs .C_-,,peratirrg Expenditures Internal Support Expenditures Frausters Out ottll 2 - (:rallc.stori $ 1,792,611.00 5 1.792,611.00 $ 1,619,211.00 5 113,400.00 628,548.00 628,548.00 638,548.00 (10.000.00) 210,771.00 228,844.09 228,844.09 30,482.00 35,457.00 35,457.00 - - $ 2.662,412.00 $ 2,685,460 09 5 2,582,060.09 $ 103,400.00 Division 3 - Rochester Hills rad Fxondii.ures il,il f-xvf7ridltares _3E44.1011 F:xpenditures Divistor 4 - Troy Personnel Expenditures Operating Expenditures Internal Support Expenditures [Apartment Total Personnel Expenditures Operating Fxpenditures Internal Support Fxpenditures I rrinsfers $ 3,520,834.00 $ 3,920,834..00 $ 3,901,834.00 $ 19,000.00 416.288.00 416,788 .00 416.2(18.00 -- 1 „2' 3,07thori 1,234,548.16 1,234,548.18 - $ .5,51,092.00 $ 5,571,870.16 $ 5,552,670.16 5 19,000.03 $ 2,494,387.00 $ 2,494,387.00 $ 2,473,38/.00 5 21,000.00 520,590.00 520,5.90,00 554.090,00 (34,400.00) Fay, vatianne due to vacancies arid under filled positions. 0.84% Fav, variance due vacancies and under filled positions. -6.61% linfav. variance due to electric costs rising by $20,000; an increase in usage of interpreters of $7,400 and a increase in charge card fees of $7,000. 2/2512008 32,443,091,00 $2,443,001.00 7,752.00 331,019.00 331,019.00 $2,443,091.00 $ 7,752.00 331,019.00 $2,781,862.00 $ 0.00% $ 2,774 ,110.00 $ 2,781,862.00 $ 2,306,385.00 874,566.75 $ 2,306,385.00 854,457.00 0.56% 565,278 00 -- $ 2,726,120.00 0.4.319.i1 $ 3,755.270.86 $2,306,385.00 $ 853,560.75 574,319.11 3;l34 270.86 $ 0.03% 2.38% 0.00% $4,749,476.00 $ 861,318.75 805,338.11 $4,749,476.00 854,457.00 896,297.00 $4,749,476.00 882,318.75 905,338.11 O.3?% 56,16,132.80. S 56,E,31,132.86 $ 6,5.00,730.00 Judicia VAdministration Personnel EKpenditures Operating Expenditures Interria[Support Estate.slMental Health Personnel Expenditures Overatinr; Lxpenditures Irfrn)l lflpart Department Total Personnel Expenditures Cperatitig Expenditures In1Prna) Support 0.00% 0.00% 0.00% 0.00% 21,000.00 7.40% Fay. variance is due to a decrease in Defense Attorney Fees due to a decline in mental health case !mad. 0.00% 21,000.00 21,000.00 21,0(J0.1_10 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES PROBATE COURT ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 2125/2008 Administration Personnel Expendiiures $ 2,626,913.00 5 2,626.913.00 2,626,913.09 $ 0.00% 40,004100 e12,456.54 1,691,442,73 0.00% 00% 0.110% 0.00% 0.00% 0.00% 0.00% II 00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 4.38% 0.00% 0.00% 0.21% COUNTY OF OAKLAND ry 2008 FIRST QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED FY 2008 BUDGET FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Operelitig Fxpenditures 1111er pal Supped Exprioditures '11:lusters litigation F't.rs..)rne' E xperiditu,o5 Opt,r hiler.f.!zii Support U xpenditure.; Dansters 001 Warran t's yr-Isom-x.1 L.:rem:Mures FF-N Fxperic,!L:rEs :;uppoli E xpenclituum Appellate pr..r Ole; Dipenditures Oyer:, ill 19 Expenditures Internal Support Expenditures 840,894.00 852,458.54 1,872,475.00 1,891,442.73 4,071 00 4,071.00 4,011.00 5,344:353.00 $ 5 7'88l2? $ 5,3)4,883.27 $ 4000000 $ 9,769.570.00 $ 9„169,b /0.00 $ 9.760,510.00 51,324.00 51,324.90 51,374.0(1 2,451.00 2,451 00 2,451,00 61,079 00 335,037.00 :335,037.00 S 9,884,424.00 S 10,158,367.00 5 10,158,332.00 $ 5 2,151,838.00 $ 2, 151,838 00 5 151,338.130 $ 2,750.00 2:/58 00 2, 75E1.100 $ 2,154,606.00 $ 2,154,596.00 $ 2,154,595.00 $ $ 1,677,217 00 $ 1,677,237.00 $ 1.677,237.00 $ 7, reg 1 00 7,291.00 7,291.00 $ 1,684,528.00 $ 1,68.4,528.00 $ 1,684,528.00 5 4.69% Fav expenditure variances largely in Extradition Exp., Filing Foes, Microfilming & Reproductions, Printing, and Training based on historical trends. 0.00% 0.00% 0.74% Department Personnel Expenditures Operating Expenditures 1r Iternai Support t_xpendit;irns Transfeis Out $ 16,225,553.00 $ 16,225,556.00 902.267.00 913,829.54 1,8 F4,g26.01) 1,893,893.73 65,150 00 339.106.00 19.057,901.00 5 19, 372,389 1F 5 16,225,558.00 873.829.54 40,000.00 1.893,893.73 339,108.09 $ 19.332,389.27 $ 40,000.00 2/25/2008 V-97.51 (.)m:?.raling Expenditures ii)terreil Support Expenditurns 52.5,334.00 428,176.00 759,327.43 428,176.00 159,327 43 478,176.00 0.00% 0,00% 0.00% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICAN r VARIANCES n•nnn•••n •••n•n• r•nn•n•n••••n Sheriff's Office Personnel Expenditures S 1,627,998.00 $ 1,627,998.00 $ 1.7j750$.0 $ (89,600.00) -5.50% Unfav Overtime usage, paritally offset by favorable salaries and fringes due to unfilled vacaneteS, Operating Expel id itures littemal Support Expenditures transfers 65,916.00 284,779.00 65,916.00 285,504,00 65,916.00 . 0.00% 285,504.00 • 0.00% 0.00% Administrative Services Persoi mel Expenditures $ 1,978,603.00 $ 1,979,418.00 $ 2,069,018.00 $ (89,600110) -4.53% $ 1,794,539.00 $ 1,794,539.00 $ 2,017,239 00 1222.700.00} -12.41% Unfav overtime usage, pari1ally offset by favorable salaries and fringes due to unfilled vacancies. ,$ 7,748,049.00 $ 2,982,047A3 $ 3,204.142.43 $ (222, ic0.00) '-7,41% 32,488,480.00 $ 32,577,693.00 $ 34,247,493.00 (1,069,800.00} -5.13% Unfav overtime usage, paritally offset by favorable salaries and fringes due to unfilled vacancies Operating E.tgenditure,s 6,717,999.00 6,724,041.42 6,850,541,42 (130,500.00) -1.94% Unrav dental services for prisoners directed by Plante & Moran auditors to be charged against the Sheriff department's general fund budget, a budget amendment is being considered. Also, cost ot culinary supplies is increasing. IntQrrial f-rpenditures 7,928,848.00 8098,501.49 8,098,501,49 0.00% I iEmsters #DIVrOl 41,135,32'7.00 $ 4 r",3P6,235 9 f $ 40, 19F,53.5 91 $ I 1,91:0,30.00) -3.60% orrectivc Services Personnel Expenditures Col rective Solvices-S atellites l'erEnonnel Lxpencliture $ 18,753,850.00 $ 18,804,775.00 $ 18,006,4./5.00 $ (1,700.00) -0,(J -1% Unfav cr.,,,ertii no usage, paritally offset by taw ...JANo salaries and fringes due to unfilled vacancies. (Totaling f4.xpenditures In1el-1)21 Support Lspenditures -transfers 369,634.0o 1,474,181 .00 520,098.70 1,478,72.52 :520,098.70 0.00% 1,476,192.5.2 0.00% 0,00% (1,700.00) (187,500.00) $ 20,597,674.00 $ 20,801,666.22 $ 20,803,366.22 $ Patrol Services Personnel Expenditures $ 33.542,714.00 $ 33,722,406.00 $ 33,909,908 00 $ -0.01% -0.56% Unfav overtime usage, paritallv offset by favorable salaries and flinges due to unfilled vacancies. 574,433.63 6,581,640.12 Op(miting FK.neriditures Internal Support Expenditures f rartsfers 294,250.00 6,524,062,00 574,433 63 . 0.00% 6,581,640.12 - 0.00% 0.00%- $ 40,361,026.00 $ 40,878,481J5 S 41,065,981./5 $ (181.500.00) -0.46% 2/25/2008 ADOPT ED BUDGET AMENDED FY 2008 BUDGET FORECAST -----------. AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Operating Expenditures Iiiternal Support Fxpenditufes transfers 847,301.00 2,568,083.00 894,110.00 2,892,153.01.1 894,110.00 2,892,153.00 O00% 0.00% 0.00% Operating Expenditures InterrrA Suppurt rxpenditures -transfers 130,000.00 294,115.(10 181,193.60 294,116.00 181,193.60 294,116.00 0.00% 0..00% 0.00% (2,080.800.00) (130,500.00) 2.07% -1.34% 000% 0.00% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE 7,291,349.00 $ !nvestlgative & Forensic Serv. Personnel Expenditures {47,900.00) -0.66% Unfav overtime usage, paritally offset by favorable salaries and fringes clue to unfilled vacancies. 57,211,511 $ 7,243,449.00 $ $ 10,626,955.00 $ 11,029,712.00 $ 11,077,612.00 $ Emergency Prep., Iraining & Comm. Personnel Expendiluref, $ 4.702,622.00 $ 4,711,020.00 $ 4.578,620.00 $ {47,900.00) -0.43% 138,400.00 2.93% Fav salaries and fringes due to position vacancies, partially offset by prolected unfavorable overtime usage. $ 138.00 S 5,192,329.60 $ 5,053,929.00 • 13E1,400.00 7.67% Department Total Personnel E:xperiditurcy. Operating Fxpenditures Internal Support Expenditures Transfer Out $ 100,121,783.00 5 100.487,882.00 5 102,568,082.00 $ 8,950,434.00 9,715,120.78 9,845,520./8 19,502,245.00 20,056,883.13 20,056,883.13 128,574.462.00 $ 130,259,885.91 $ 132,471,185.91 $ {2 211,300.00) -1.70% 2/25/2008 1751 ADOPTED BUDGET AMENDED BUDGET 0.00% 0.00% $ 63(1,809.00 $ 776,113.00 168,/21.00 $ 1,584,643.00 $ 1,697.613.00 5 1,62,613.00 S $ 2,599,622.00 $ 2,599,622.00 $ 2,599,622.00 1,209,827.00 1,209,821.00 884,827,00 Register of Deeds Personnel Expenditures Operating Expenditures Elections Personnel Expenditures Opeinting Expenditures Intern7-11StipixAt F xpenclitures 1.rariFfe.7 325,000.00 26.8E% Fay. Professional Services $325,000 due to decrease in number of mortgage and title documents processed by outside vendor, reflective of slow down in the housrig industry. Nuke related revenue unfavorability. 639,809.00 $ 878,6138.00 1/4,170.00 639,509.00 $ 878,688.00 174,1 it5.00 0_00% 0.00% 0.00% 0.00% 0.00% 0.00% Internal Support Expenditures Transfers 1,236,827.00 1,239,693.41 1,239,693.41 0.00% 0.00% $ 5,046,276.00 $ 5.049,142.41 $ 4,724,142.41 $ 325,000.00 6.44% Jury Commission Personnel Expenditures Operating Expenditures Internal Support Expenditures 19,936.00 $ 5,825.00 131,2/6.00 ig,936.00 9,365.00 134,028.26 19,936.00 9,365.00 134,028.26 0.00% 0.00% 0.00% $ 157,037.60 $ 163,329.26 $ 163,329.26 5 0.00% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures Internal Support Fxpenditures Transfers $ 723,796.00 $ 53,350.00 203,363.00 723,796.00 $ 53,350.00 206,542.85 723.796.00 53,350.00 208,542.85 0.00% 0.00% 0.00% 0.00% $ 980,509.00 $ 983,688.85 $ 983,688.135 $ County Clerk (Vital Stets 8, Legal Pessonnel F414..1 itElowes Operating Expenditures Internal Support Fxpenditures Transfers Rees) $ 3,600,939.00 297,408.00 624,254.00 $ 3,500,933.00 $ 297,408.00 /58,177.90 3;h00,038..00 297,408.00 758,117.90 0.00% 0.00% 0.00% 0.00% $ 4,472,600.00 5 4,556,523.90 5 4,555,523.90 5 2/25/2008 011 325,000.00 $ 12,191,065.00 $ 12,445,357 42 $ 12,1?0,357..42 $ 325,00(100 2.61% COUNTY OF OAKLANID FY 2008 FIRST QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS AMOUNT FY 2008 FAVORABLE FORECAST 4UNFAVORABLE) PERCENT Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures [ r aosfers ADOPTED BUDGET $ 7,484.101 00 2,342,523_00 2,364,441.00 AM ENO ED BUDGET $ 7,48.4,101.00 2,448,638 00 2,512,618 42 $ 7,484,101,00 2,123,638.00 2,512,618.42 0.00% 13.27% 0.00% 0.00% EXPLANATION OF SIGNIFICANT VARIANCES 2/25/2008 2,974,824.00 257,121.00 873,908.15 2,974,824.00 257,121.00 888,908.15 (15,000.00) Administration Personnel Expenditures $ 2,974,824.00 Operating Expenditures 257,121.00 Internal Support Expenditure: 698,186.00 0.00% - 0.00% - -1.72% - Unfav variance due to an increase in mailings due to need of delinquent property notifications. Division Total Department I otal -0.37% -0.37% CouNrf OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES COUNTY TREASURER ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 5 3,930,131AM $ 4,105.853 15 $ 4,120,853.15 $ (15,000.00) • 3,!-)30,13 1 .(10 $ 4 105,8.53 15 5 4,120,853..15 $ 11 15,000.0101 2/25/2008 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED AMENDED FY 2008 BUDGET BUDGET FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnei Expenditures Operati rig Expenditures Internal Support Expenditures •n••••••nn•nn•wramenlawmn....... yeausr.wawm.ow.,n••••••n•••4•4. $ 2,338,480.00 2338,480.00 $ 2,317,780.00 $ 442,146.00 442,148.00 375,148.00 211,006.00 280,505. /9 280,505.79 ,...7,•n••••••••• 0.89% - Fav. due to part position underlining full-time budgeted position. 15.15% - Fay. Professional Services $7,000 less expenditures than anticipated, TraveUCcriference $40,000 and Workshops/Meetings $20,000. Commissioners are making concerted effort to reduce expenditures in these areas. _ 0.00% - 29,700.00 67,000.00 3,0!)/,-/24.00 $ 3,061 ,133.19 $ 2,073,433.70 $ 87,700.00 2.86% 20,700.00 67,000.00 Departmerit Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,338,480.00 442,148.00 217,096.00 $ 2.338,480.00 $ 2,317,780 00 $ 442,148.00 375,14E.00 280,506.78 280,505.79 0.89% 15.1E74, 0.00% $ 3,057,724.00 $ 3,061,133.79 $ 2,973,433.79 $ 87,700.00 2.86% 2/25/2008 Library Beard Per scone! Expenditures $ 1,007,042 00 Operetna Lxperirlitures Internal SopnciT1 Expenditures r;,;risfers 699,622.00 8eti,438.00 5,000.00 699,622.00 866,458.69 5,000.00 699,622.00 800,458.69 5,000.00 0.00% 0.00% 0.00% 25,300.00 25,300.00 0.98% 2,51% 0.00% 0.00% 0.00% $ 2,578,102.00 $ 2,5 t6,122.09 $ 2,552,822.69 $ _ 25,300.00 0.98% COUNTY OF OAKLAND FY 2088 FIRST QUARTER REPORT EXPENDITURES LIBRARY BOARD ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXP LANAI ION OF SIGNIFICANT VARIANCES $ 1,007,042.00 $ 981,742.00 $ 25,300.00 2.51% Fav. Salary $9,600 and Fringe Benefits $15,700 as a result of under filling Law Library Supervisor position. 0(1par-intent Total Personnel Expendittires Operatirig Expenditi re.s Internal Support Expenditures .1rarisfei-s S 2,5111,122.09 $ 2,552,822.69 $ $ 1,007,042.00 $ 1,007,042.00 699,622.00 009,622.00 866,438,00 866,458.69 5,00(100 5,00000 5.000.00 $ 2,578,102.00 $ 981,742.00 $ 699,622.00 866,458 69 2/25/2008 i0 IC,31 ( F.xcenclitures 479,784.00 848,024.92 848,024 92 0.00% 0.00% 0.00% 1,184,438.00 67,840.00 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES DRAIN COMMISSIONER Drain Commissioner Persoriiiel Expenitures AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT $ 3,870,905.00 $ 3,870,905,00 $ 3,870,905,00 $ 0.00% EXPLANATION OF SIGNIFICANT VARIANCES 0.00% It Is possible that Recording Fees may be overbudget as a result nf recording hens at the Register of Deeds office on properties that have not paid for their soil erosion permit. iicsnnI Support Fxnenclitures li:urifers total Department Total 1,25),596.80 1,259,596,80 (7,340U0 67,40.0D $ 6,602,96'7.00 S 6,046,366.72 $ 8,046,300.72 $ $ 5,602,967.00 5 6,046,366.72 •$ 6,046,366.72 $ 0.00% 2/25/2008 0.00% 0.00% 0.00% 0.00% $ 1,539,703.00 $ 1,637031.97 $ 1,637,031.97 $ 0_00% 3,38% 50,005.00 1.67% .1. ur nover 0..00"./. - 1.46% 1,36% 0,00% 0.00% 1.01% ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES COUNTY EKECUI IVE AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnei Controllable Operating liiternal Support Expenditures $ 2,110,451,00 $ 2,110,451.00 223,373.00 223,373 00 569,531.00 570,364 01 $ 2,903,355.00 $ 2,904,188.01 $ 2,110,451.00 $ 223,373.00 570,364.01 $ 2,904,188.01 $ 757,02600 416,395.60 Eniergency Response & Preparedness r.critrnllable Personnel $ 767,026.00 $ 322.170,00 450,607 00 $ 767,026.05 415,395.50 453,610.37 Cellin ()per ating Internal `...5urrr!ort. EX.I.:PIAliti,irPS .traiiqters Out 0-00% 0.00% 0.50% Aiiditlitg Controllable Personnel Controllable Operating I flitiltL rial Support Experislitures $ 1,261,387.00 27,130.00 180,290.00 $ 1.468,807.00 $ 1,261,387.00 37,340.00 180,360.73 $ 1,479,087.73 $ 1,211,387.00 $ 50,000.00 3.96% - Turnover 3.7,340.00 0.00% - 180,360.73 0.00% - $ 1,479.087.13 $ 4:ora1ion Counsel Controllable F'orstinnel Cur rlrollable Operating I .11.errial Stiprort Expenditures Department Total Controllable Personnel Ceritrollatae Operating ickrnal Suppozi F Kponditures transfers Out $ 2,102,093.00 $ 2,102,003.00 56.393.00 55,393 00 236,1:19 00 236,963.35 $ 2,394,625 00 $ 2,395,449.35 $ 6,240,957.00 $ 6,240,957.00 629,066.00 733,501.60 1,436,4137,00 1,441,298.46 $ 8,306,490.00 $ 8,415,757.06 $ 2,067,003.00. $ :35,000,00 56,393.00 236,963.36 $ 2,360,449.33 $ 35,000.00 $ 6,155,957.00 $ 85,000.00 733,501.60 1,441,298.46 8.330,757.06 $ 85,000.00 2/25/2008 .311 0.00% 0.00% 0.00% 0.00% $44,900 3.96% Fay. Salary $25,500 arid Fringe BenefitS $19,400 as a result of under filling authorized positions. 0.00% 0.00% Equalization Persor rid Expenditures $ 7,900,678.00 $ 7,973,651.00 $ 7,953,751.00 Fiscal Services F'ersurnicl Experidilures $ 5,706,766.00 $ 5,706,766.00 5 5,715,266.00 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures internal Support Expenditures rurchasing Expenclitu.res $ 373,187.00 $ 373,187.00 $ 373,187.00 8.588.00 8,588.00 8,588.00 16,951.00 16,951.00 16,951.00 $ 398,725.00 $ 398,726.00 $ 398;726.00 $ $ 1,135,154.00 5 1,135,154 00 $ 1,090,254.00 r-pf.qating Experidilures 1.1;A Support Expeirditures musters 46.323.00 181,420.00 46,454.50 -181,606.29 46,454. :fl 181,606,29 5 1,362,897.00 $ 1,363,214.79 $ 1,318,314.79 $ 44,900.00 3.29% 19,900.00 0.25% Fav Salary $12,700 and Fringe Benefits $7,200 as a result of vacant Equalization Clerk do;ition (1.ieratirig L.xpenditrires ri .i..rrn:31 support Expendituros tiarrrlers 232,660.00 1,324,210.00 1.,-..)84. 00 $9,52-1,938.00 232,660.00 1,450,895 06 1,384.00 - .------ $9.658,590.0)3 232,660.00 1,450,895.06 1,384.06 $ 9,638,590.06 0.00% 0.00% 0.00% $19,900.00 0.21% (8,500.00) -0.15% Untav. Salary ($23,600) Ar id Disability Charges ($11,900). Ur ifav. Salary result of actual costs are more than budgeted through appointments and upgrades in position, offset by FaV. Fringe Benefits $17,200 and Overtime $9,800 due to turnover. OperatingtExpenditures 138,240.00 140,518.51 Internal Support Expenditures 1,690.422.00 1,936,333.75 $ 7,535,428.00 $ 7.783,618.06 5 140,518.31 1,936,333.75 7,792,118.06 $ 0.00% 0.00% (6„500.00) -0.11% 2/25/2003 Operatiric Expenditures 1r41.1ei na I Support Expenditures ran:4ers 91,700.00 583,937.00 95,020.20 593,911,72 95,020.20 b93,911.72 0.00% 0.00% COUNIY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES MANAGEMEN I AND BUDGET ADOPTED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES norrYn, AMENDED BUDGET Rehllbursement Personnel Expenditures $ 2,4.26,601.00 $ .2,426,601.00 $ 2,415,301.00 $ 11,300.00 0.47% Fay. Salary $8,700, Fringe Benefits $17:700 offset by Unfav. Over-date ($3,000) and Disability Charges ($12,100). Salary arid Fringe Benefrt Favorable as a result of under filling Collection Clerk positions. triepattinent Total F'ersorioel Expenditures Operating E.:Xpe [Id itirres luternal Support Expenditures ii a osiers $ 3,102,238.03 $ 3,115,532,92 $ 3,104,732.52 $ 11,300.00 0.30% $ 17,641,386.00 $ k7,615,359.00 $ 17,54/150.00 $ 6.7,600.00 0.36% 517,511.00 523,241.01 5.23,241.31 0.00% - 3,796,945.00 4,179,697.82 4,179,697.82 - 0.00% 1,384.00 1,384,00 1,384.00 0.00% - -- $ 21,927,227.00 $ 22,319,681.83 $ 22,252,081.83 5 67,600.00 0.30% 2125/2008 Administrative Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Support Services Personnel Expenditures C)peratinn Fxpendrtures !tell-WI Support f.x.penditures F ran Tilers 0.00% 0.00% 0.00% o.ochck 0.00% COUNTY OF OAKIAND FY 2008 FIRST QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST IUNFAVORABLE) PERCENT $ 202,349.00 $ 202,349.00 $ 202,349.00 $ - 0.00% 2,600.00 2,600.00 2,600.00 , 0.00% 13,916.00 14,029.19 14,029.19 - 0.00% $ 218,864 00 $ 218,978.19 $ 218,978.19 $ - 0.00% 3 1,263,419.00 $ 1,263,419 00 $ 1,263,419 00 $ - 000% 56,818.00 56,859.60 56,859.60 - 0.00% 1:74,881.00 1,244,654.78 1,244,054.78 - 0.00% Ci.010% $ 2,043,118.00 $ 2,554,933.35 $ 2,504,933.38 $ 0.00% EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnel Expenditures Opewting Fxpenditures itemat Support f- xpendrtures ransferF, $ 1,465,768.00 $ 1,465,768.00 $ 1,465,768.00 $ 59,416.00 59,459.60 59,459.60 238,796.00 1,258,683 9 1,258,683.97 .$ 2:703,952.00 $ 2,783311.fi7 $ 2,783,911 57 $ 2/25/2008 11.3 Administration Persunnel Expenditures Operating Expenditures 4,500.00 hitt:mai Support Expenditures $ 392,439.00 $ 392,429.00 $ 392,439.00 440,039.00 $ 440,039.00 $ 440,C139 00 $ 43,100.00 43,100.00 43,100.00 4,50000 4,500.00 0.00% 0.00% 0.00% 0.00% 1-.001110es Engineering r rxpericfrtipet.: ' f-xpewditures loirtilnl Support hx1rorditore5 Dqpartment Tothi ['et-Iv-A.1nel Expenditures rating -F-x.pendilures rtnriij rIpprrt Pypenditures 0.00% 0.00% 0..00% 0.00% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES FACILITIES MANAGEMENT AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 1,r:04,411.00 $ 1,034,41/.00 $ 1,034,4 17.00 0.00% 116,600 00 116,600 00 116,600.00 83./81.00 83,767.00 83,787.00 0.00% $ 1,734,804.00 $ 1,234,804.00 $ 1,234,804.00 $ 0.00% $ 1,426,8.56.00 $ 1,426,856.00 $ 1,426,856 00 $ 171,100.00 121,100.00 121,100.00 126.88,7.00 126,867.00 120,88/.00 $ .974 .843 00 $ 1,674,8-13.00 $ 1,674,843.00 5 2/25/2008 fb.) Internal Support Expenditures 36,401.00 42,822.79 58,62179 Internal Support Expenditures 548,170.00 606,255 95 551,655.95 Transfers Out Compensation & Benefits Personnel Expenditures $1,019,436.00 $ 1,019,436.00 $1,013,736.00 $ Operating Expenditures 225,954.00 247,984.50 238,784.50 Inter ria! Support Expenditures 175,087.00 175,087.00 COUNTY OP OAKLAND FY 2008 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE} PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures $ 662,778.00 $ 662,778.00 $ 583,278 00 $ 79,500.00 11.99% Turnover. Operating Expenditures 301,394.00 301,394.00 474,794.00 (173,400,00) -57.53% Primarily unfav. in Legal Services due to continued arbitration with Sheriff's Deputies contract. Funds are available in Designated fund balance to cover the anticipated overage and thefefore, a budget amendment is recommended. (15,800.00) -36.90% Primarily due to moving all Mailroom charges to the Administration Division. A budget amendment is recommend to reallocate the Mailrcrern appropriations from the Recrui'rneri1fF lllS unit and CompensatiorilBenefffs Unit In the Administration (Init. Recruitment &111RIS Personnel Expefditures Operating Expenditures $1,000.573.011 $ 1,006,994.79 $1,116.694.79 5 (109,700.00) 10.80% $ 1,573,022.00 $ 1,573,022.00 $1,573,022.00 $ 0.0070 71,200.00 34.54% Due to hiring freeze, expense for Examination Materials anticipated to be fav. $23,200, Employee Medical Exams by $13,200 and Recruitment Expense by $35,400 194,947.00 206,125.00 134,925.00 54,600.00 9,01% f-av, primarily due to lower expense than anticipLited for Info Tech Operations $41,100. Also, favulability due to Mailroom charges are now expensed under the Administration Division $17,600. havorability is partially offset by unfavorable variance of Si,:300 anticipated for Telephone Communications, as cost continue to be higher than allocation for this Llivisiont. $ 7,316,089.00 $ 2,385,402.95 $2,259,602.95 $ 125,800.00 6,27% 5,700.00 0.56% Turnover. 9,200.00 3.71% Total spending for Periodicals and Membership Dues anticipated to fav. by $3,3.00, Office Supplies, $3,300 and Personal Mileage, $700. No anticipated expense for FA Proenetary Equipment 32000. -1.54% Telephone Communication expenses continuing to be higher than allocation for this unit ($3,300), offset by favorable Mailroom charges $600, which are all now expensed under the Administration Division. 177,787.00 (2,700.00) $ 1,420,477 00 $ 1,442,507.50 51,430,307.50 $ 12,200.00 0.85% 2/25/2008 ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY 2008 YEAR END REPORT EXPENDITURES HUMAN RESOURCES AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVCIRABLE)PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Personnd Expenditures Operating Expenditures Internal Support P.xpenditures liansfers Out $ 3,755,236.00 $ 3,255,236.00 722,255.00 755,503.50 ?59,608.00 824,165,74 $3,170,036.00 $ 848.503.50 788,065.74 85,200.00 (93.000.001 36.100.00 2.82% -12.31% 4.38% 0.00% $4,/37,139 00 $ 4,834,905.24 $4,806,605.24 $ 28.300.00 0.59% 4,871,749.00 3,447,926.00 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT rAVORAB L E (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 775,000.00 $ 39,377,633.00 $ 39,357,230,00 $ 38,5132,230.00 $ 775,000.00 19,993.973 00 20,253,284.18 20,253,284.18 5,838,365.00 6,135,969.15 6,135,969.15 107,908.00 107.908.00 65,209,911_00 $ 65,854,391.33 $ 65,079,391.33 Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Trans jers Out !Icahn Peri•infinel Expenrlitures Operating Expenditures Internal Support Expenditures Transfers Out GniWren's Vi!Ione son rel Exoendilllles Ow -noting Expenditures Internal Stipp.] it Expenclitirres 'transfers Out Department Total Controllable Personnel Cnntrollable Operating Nen Cnntrollable Operating [misters Out $ 208,038,00 $ 208,038.00 $ 208,038-00 11,536,165.00 11,536,165.00 11,536,165-00 11,172.00 11,172.00 11,172.00 $ 11,755,375.00 $ 11,75.5,375.00 $ 11,755,375-00 $ 5 26,449,194.00 $ 26,449,794.00 5 25,674,794.00 $ 5,093,944.81 5,093,944.61 3,729,836,17 3,729,836,17 107,908.00 107,908.00 $ 34,789,409.00 335.381,482.98 $ 34,605,482.98 $ 12, / 19, F101.00 $ I 2,699,396.U° $ 12,699,398 00 $ 3,586,059.00 3,623,174.37 3,523,174.3/ 2,379,267 00 2,394,960.98 7,394,960.98 $ 18,685,127.00 $ 18,717,533.35 $ 18,717,533.35 $ 0.00% - 0.00% - • 0.00% - 0.00% 2.9.3% Favorable due to turnover offset by unfav. Overtime in Environmental Health $2i ,997u arid Held Nursing ($19,357) - due to nigh activity. 0,00% - 0.00% - - Jail Alliance With Support (JAWS) Program Res. #07286. 0.00% • 0.00% - 0.00% - 0.00% 1.97% 0.00% 0,00% 100.00% 775,000 DO 2.10% $ 775,000.00 1.18% 2/25f2008 tf.1 $ 185,899.00 $ 185,899.00 $ 4,800,00 4,800.00 6812.00 6,812.00 $ 197,511.00 $ 197,511.00 $ $ 1,6 t4,112.00 $ '1,674,112.00 22 ,572.O0 221,572.00 251 991 00 201,991.00 $ 2,147,675.00 $ 2,147,515.05 $ 2,147,670.00 $ $ 3,485,133.00 $ 3,485,133.00 $ 3,485,133.00 842,622.00 872,643.69 972,643.69 560,599.65 b80,599.66 Ir itemal Support ExpcmditurFs 540.912.00 I u-in7;forc 0.00% - 0.00% 0.00% - 0.00% 0.00% - 0.00% - 00% 0.00% - (100,000.00) -11.46% - Untav. Drug Testing ($60,000) and Contracted Services ($40,000) due to increased workload offset by Fay testing revenues of $112,000 due to increased caseload in the Step Foil/1131d priograrn. 0.00% - 0.00% - 0.00% Public Services - Admin. Personnel Expenditures Operating Expenditures VIE.real Support Expenditures Vetierans Services Personnel Expenditures Operatirig Fveridiftlres Ii lernal 51.1PpOft Fxrwrichtures 1101.1Stel Community Corrections F-'ersonnel Expenditures Operating Expenditures 185,899.00 4,800.00 6,812.00 _ 197,511.00 $ 1,074,112.00 221,572.00 251,991.00 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 4,8 0,0(11.00 5 4,018,3-76.3 $ 5,018.37E35 $ (100.000.00) • 1,1151.1 Ext. Oakland County persnrincit E.xpenclitures Operating Expenditures Internal Supped Fxpenditures $ 811,103.00 $ 87,853.00 353,472.00 811,103.00 $ 87,853.00 354,214.74 811,103.00 87,853.00 354,214.74 0.00% - 5.00% - 0.00% - tv3 rz3 $ 1,252,428.00 $ 1,253,170. t4 $ 1,253,170.74 $ 2/2512008 • See related revenue offset. 0.00% Medical Examiner Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Ar &nal Control Pericir pine! E.xpeildiltireS Operating ExpeniltUres $ 3,539,055.00 5 3,645,878.00 633,077.00 804,439 00 5 5,0/5,571.00 $ 5,097,012.36 $ 1,833,688.00 $ 1,833,688.00 154,919,00 633,077.00 817,117.36 $ 3,516,528.00 $ 481,627.00 817,117.36 $ 4,815,272.36 $ $ 1,833,688.00 105,266.02 4300.00 784,743.28 o.00% 0.00% 0.00% 0.00% $ 830,133.28 $ COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES PUBLIC SERVICES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 130,350.00 3.57% - A budget amendment was approved per MR #08026 with offsetting revenues per contract with Genesee County.* 151,450.00 23.92% - 0.00% - 281,800 00 5.53% (10,090,00) 0.00% - -6.44% Unfav. Special Event Prot.t,rarri ($4,0001 due to providing meals to prisoners in the Trusty Camp during special events; Animal Supplies ($3,000) due to an inciease in supplies, food and litter for impounded does and cats at the shelter arid Housekeeping & Janitor Supplies ($3,000) as a result of new cleaning protocols put into place that will cut down on the transfer of disease between animals, offset by Fay. Revenue - Animal Sterilization Fees of $10,000.. Internal Support ExpenclitureS transfers 569,6?1.00 621,387 90 627,387 90 0.00% - .$ 2,658,2:20.00 2,616,341.92 $ 2,626,341.92 $ (10,000..00) -0.30% Circuit Court Probation Personnel Experitlitures - Or eralirig rxpenditures 44,838 00 Iiitemar Support Fxperiditures 784312,00 ------ $ 829,150.00 $ 830,133.28 45,390.00 784,743.28 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $11,628,990.00 1,989,681.00 3,316,559.00 $ 11,636,813.00 2,020,601.71 3,402,865,94 $ 11,506,463.00 $ 1,979,151.71 3,402,865.94 130,350.90 41,450.00 1.12% 2.05% 0.00% $16,935,230.00 $ 17,060,280.66 $16,888,480.65 $ 171,800.00 1.01% 2/25/2008 See related revenue ONO hiterrrat Support Expendi1ores 133,20900 137,497.60 131,497 60 0.00% 20,000 00 0.54% Turnover 0.00% 0.00% $ 3,68 T,891.00 $ 3,667,891.00 $ 1,162,273.65 1,162,273.65 916,354.50 916,354.50 - $ r. iimunity and Home Improvement '49 sem /r rierieuiditrires peratilisa F-rno..1 es I railsiers 4ril V( 0 I MAN/AT Workforce D evelopment sormel Expenditures Operating Expenditures Internal Support Expendito ires 5 25,620.00 $ 25,620.00 5 25,620 00 0.00% COUNTY OF OAKLAND FT 2008 FIRST QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS AMENDED BUDGET ADOPTED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE I PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures ()peroling Expenditures 1,378,055.00 $ 1,378,055.00 $ 1,378,055.00 0.00% 55,800.00 6.56% - Fay. Operating costs, primarily Professional Services, as well as Advertising, Prinling, Travel & Conference. Workshops & Meetings, Legal Services, and Information Supplies for update of the Solid Waste Management Plan due to pending reformatting of plan guidelines by the State. 458,234.00 850,614.25 794,814.25 S -1,969,498.00 $ 2,366,166.85 5 2.310,366.85 3 57),300 00 7.36• Phimilig and Economic Development Services Pernrnel xpenditure•3 $ 3,687,891.00 Operating Expenditures 727,175,00 Infernal Support Expenditures 912,255.00 $ 5,321,921.00 5 5,166,519.15 S 5,746,519.15 $ 20,000.00 0.35% 0.00% 5 25,620.00 $ 25,520.00 $ 25,620.00 5 Department total Persointel Expenditures Operating Expenditures Internal Support Expeilditures Transfers $ 5,091,565.00 1,166,009.00 1,045,464 00 $ 5,091,566.00 2,012,887.90 1.053,852.10 $ 5,071,566.00 $ 70,000.00 1,957,087.90 55,800.00 1,053,852.10 0.39% 2.77% 0.00% 0.00% 0.93% $ 7,323,039.00 $ 8,158,308 00 $ 8,082,506.00 $ 75,800.00 tr) 2/25/2008 $ 149,477700 16,90C CO 30,000 00 1,340,082 00 1,!,)00,000 00 5,1,000 00 3n,000 00 0,620,016.00 $ 12,140,37.00 149,477.00 16,900 00 • 30,000.00 1,340,082.00 1.615,125,06 53,000.00 30,000.00 162,329.52 130,30418 .620,616.00 $ 13,407,803 70 $ 149,477.00 $ 16,900.00 - 30.000 1:10 1,340,082.00 1,875,125.00 53,000 On 30,00000 162,329 .97 I 30,364 18 ,ti2073l5 HI S. 13,354,803 10 3 53,000.1n 0.00% 0.00% 0.00% 0.00% 0.00% 100 OC% 0.00% 0.00% (7, 00% 0. 00 Vn 40% C TY E3UILDINGS $ .3,2117,469 00 $ 3,114,430.54 $ 3,114,439.34 $ 0 00% $ (400,000.00) $ RESERVED FOR TRANSFFRS Fweilditures Adminlstrative Leave Budget F ransition (400,000 DO) $ (1,150 000.00.) COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET AS ADOPTED BUDGET AS ADJUSTED FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORARIF F) PERCENT EXPLANATION NON-DEPARTARTMENT APPROPRIATIONS I COUNTY OPERATIONS County Expenditures frisurance Fund Insurance Surety Bonds Leos and trademarks Road ConanissionlCur rent Drain Assessment 1.2cod GornnlissionITri Party Agreement al NIleafy,: 1'1'0,10115 Cr.Y14plarnicaticins rrerl T rai.:di lo Funding tor erneruorouy supplies Carry ferwa(ci for securit y' cameras Garry forward -Non. public safety radios SIAI .AND FEDERAL • COUNTY ASSOCIATIONS Ares VliclOi Water f..1.0014y $ it.s•-,,ec.; of Metro Ecqn .A.gencies t1: nigan of Cour, lies Nation.] Assoc ill Cour•tias :7.1 ,lr.0.G lir. prcrvenini 1 As.ociallon _ roar 55,000.00 1,700.00 70,700 00 24,000.00 870,000.00 .r.,o00,00 7r.,400 00 5 55,000 , OCi 1,700.00 70,700 00 24,000.00 579,000.00 31.1900.03 .100,400.00 73,700 00 28,000.00 564,000.00 30 p00, 00 '1' 12,70000 55,000.00 1,700.00 (3,000 00) (1,000.00) (5,000. 00) 4/.100 On 100.00% 10000% _41" 4 -0.0036 0.30%. 5 77% SUNDRY EXPENSE $ 700,000.00 $ 300,361 91 5 100,361 200,000.00 66. fsl.1% (400,000.00) 100.00% Favorability offset is forecasted in Departments 1,150,000,00 #DIV,91 - Funds are forecasted favorable but amendment ;4/proved with Feb 7 BOG has not yet been posted Favorablility is due to rate decrease for Liability fund: $1,000,000 and Telephone: $150,000 Classification and Rate Chem:0 Couilimency Finer-gene? Salaries Grant liAnItth Into lerh Development L egislanye Expense mise capitni Outiray OvSSLime.Appropriation Wnikshops and Meetings Fringe Benefit Atilustment Summer Employees Salary Appropriation 395,871.00 148,744 00 1,305,500,00 3,763,864.00 0,011.579.00 130.50000 75,000.00 53,0a).00 4,000 00 843,478.00 364,360.00 254,7.30 00 196;729.00 1,305,500.00 2,881,123.00 4,508,552.11 180,500.00 75,000.00 53,000.00 4,000.00 843,478.00 384,360.00 - 284,730.00 100.00% 96,779.00 100,000.00 50.83% 1,005,500 00 300,000.00 22.08% 1,381,173.00 1,500,000.00 52.06% 4,598,552.11 - 000% 80,500.00 100.000 00 55,40% 50,000.00 25,000 00 - 53,000.00 100.00% - 4,000.00 100.00% 843,478 00 - 000% 364,350.00 _ 0 00% 90. xi s 2/25/7008 0.00 5 1, 4$,764.00 11,242,162 00 1,449,950.00 1,004175.00 475,000.00 419 ,48F, 00 0 05 1,019,000 00 (100 - $ 10,547,762.00 1,449,900.00 1,054,175 00 425,000 Cl() 419,455.00 1,015,000 00 Decreased transiers per MR1008026 Decreased transfers per IVRAIE10213 -FMO Special Projects Insurancrt t_ind 74-aliaoranenl f Fxr; recorded in 'and tirrair) Seriices .Administration Division. TO f AL NON-DEPT. APPROPRIATIONS $ 47,137,385 00 46,425,203.32 $ 41,163,009.37 5,263,194.00 11.34% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL BUDGET BUDGET AMOUNT AS AS FY 2008 FAVORABLE ADOPTED ADJUSTED FORECAST (UNFAVORABLE) PERCENT EXPLANATION Total ra nsfers10 Other Fonds Revenue Shariiig Reserve t und Jail Population Management Fund Capital & Cooperative Initiatives Revolving Fund Debt Service - West Wing Refunding !Fehl Service - Computer Center Rulunding ir:iert Work Order F und File Records Ma nageme.nt Radio Cr. liiiitricatiou is F Medical Cram FaLPity & O(Alationn rArtirrpooIlurid Tula! $ 12,743,796.00 $ 19,386,972.11 5 7,270,242.11 5 3, 116,730.00 30..01% 0.00% 1,145,764,00 100.00% 700,000,00 5,23% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 9.00 1,100,000.00 1,10%000.00 _ $ 17325,648.00 $ 18,455,135.00 5 16,610,372.00 5 1,845,764 00 TC. 00% 0 00 1,145,764 11,242,762,00 1,449,950.00 1,054,115.00 400,00000 413,99/.00 0,00 1,6-19,000.00 0.00 o 00 -100.00% 'TRANSFER TO GENFRAL PURPOSE FUNDS Put!icI lealtri Ii irel into nonce Fund ciu ...",retfare F ;Ind I'..)1AL XPF NDITURES $ 27:v1,055,00 $ 27,954,i40.52 $ 27,994,140.52 5 2J,387,353.00 2'.3.5i71,908.95 73,501,908.0(1 IJ'in 1,000 00 1.000.50 0,C230.) ,E,.27 055.00 $1,527,055 srj $ _ $ W7,411 00 5 97,953,658.82 $ 92,590.554 92 3 0,203,19400 5 37% 0.00% 0.00% 0 00% o UrrA 90 xis 2/25/2008 cowl TY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS SHERIFF'S OFFICE AIDOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAVI{UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARF.ANCES — IT/TEK-1-4' A V/ATIDN #6S000 OPERA FING REVENULS: ' ',Aside Revenue $000 $0.00 $0.00 $0.00 0.00% ir..7ide Revenue 1_1.755,554.00 $,1756 Ei54.CQ $ 1,798,500 00 $ _ 41,846_00 2.38% - F. Increased Charge to department based on expense listed below.. Ur ifev. Additional depreciation being charged fur 7 new GPS mapping systems total Revenue $ 1 .,75.5 654.0Q1 $1..1 515,654 00 51 758,500.00 f$41,84600..1 -2.38% installed into the helicopters. f.xpense began October 1, 2001. c:III W. i iNr.; Fxr,LNsi-s s1.31.9.154 CO $1 ,310,1t4.00 $1,361,000 00 $ 41,848 00 3.17% t IE T 11.1C.(AIE (I OSS) tiFFORE $43/500.00 $43 i :500 CO $437,500.00 $0 .00 0.00% 1R,F,NSFERS IN (OUT) $0,00 $0.00 $0.00 $- 0.00% NON 011 - -RATING REVENUE $0.00 $0.00 0.00 $ 000% 011.11AI INC TRANSFERS IN $000 , $0.00 _ $0.00 $ - 0.00% lit 1 111-21 l'ItiFf-..1 OVER(UNDER) $43i,00 00 $437.500 00 $431,500.00$ 0.00% Fonds necessary to cover repayment of DIRF Lonns. 1 rttl h,10 Assr.As FiF,giiiiiii ig . 1 eld Itot Assets • Uniting $2. 814,099 LIG .. ..___ • ___. n••n•nn 2/22/2008 trr1 UI $ 211,1500.00 $ 2E1,900.00 Ff'. I iitc INCOME (i.C.ISS) 1(//1.4"4 flt AS.'./1 - BL.c;INNINo ; • I 1/..SSI IS - E_NUING 144,110.89_ 1:372 91,1 89 COUNTY OF OAKLAND FY 200 FIRST QUARTER REPORT ENTERPRISE FUNDS SHERIFF'S DEPARTMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVALlt4IF AV) PERCENT EXP1ANATION OF SIGNIFICAN1 VARIANCES .•••••n-•••• [ JAIL INMATE COMMISSARY FUND V59800) OF ERAT ING REVENUE $ 1,451,970 00 $ 1.451.970 00 $ 1,648,300,00 $ 196,330.00 13.52% - Retail pricing adjusted as cost at inventory rises. Also, continuation DJ the Christmas Bag program allows family member to pay for purchases for inmates up front as opposed to drawing money directly from Inmate account. ort_RATINCI EXPFTVSE_ $ 970 00 1 451 , , S 1,451,970.00 $ 1,436,800.00 S 1,17000 1.04% - lay. Indigent Orders 51,800, 5-ilary 52,400 arid rrirtge Benefits $11,000 based upon YTD actual costs. PA [INF; REVENUE- (E.XPENSE•)_" - $ 17,200.00_ _S _17,200 00 0..00% FEW. hicomeJrort lnycstments du to Inc:reused investment base. 4 OJAI_ INCOME LIEFORE ciirttRIBU I IONS ANO TRANSFERS 5 _ $ $ 228,700,00 $ 226,700.00 0.00% . TPANSFEft OUT $- - $ - $ $ - 0.00% CONTRIRUI ION S $ - $ - $ _ - _ _ _ _ . _ _ - -- — 0.00% It.../11\1 NE_ I INCOME 0 OSS) Sc) 00 50.00 5228,100.00 5729,700.00 0.00% 272612008 1.13 Ui 0.00% - _18.63% - unfavorable Internal Copier charges, Laminating, Microfilming and Photostats due to a decreased volume from County departments. 2.895t; - Favorable indirect Cost ollocation of $12,000 and Materials and Supplies usage in the Micrographic operation of $18,000. - Unfavorable Income from Investments duo to a negative cash balance. Reflective of Planned Use of Fund Balance revenues to expenser5. COUNTY OF OAKLAND FY 2008 FIRST OUARTER REPORT INTERNAL SERVICE FUND CLERK/REGISTER or DEEDS ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVi(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES IMICROGRAPHICS FUND REVENUES Outside $72,200.00 $72200 00 $72,21.4100 S0.00 Inside 605,000.00 805,000.00 655,000.00 (150,000.00) Fetal Revenues S877,700.00 $877,200.00 $727,200.00 ($150,000.00) CPFRAIING EXPT NSFS 1,038,630.00 1,038,630.00 1,068,630.00 30,000 00 Ili I heti n."Jul. PAT INc; "i 25,30u 00 ..25,3no 10,300.00 _ 05,000 Onl FI VENUf_ OVERtUNIWR) EXPEND! I LIFES' ($136,130.00) A271.130.00_1 Sla:1.-2,000..00). Total Net Assets - Begirining $113,618.51 Clerk aid County Executive are reviewing optiu LS for this fund to reduce total Net Assets - Ending 157,5112191 deficit.. Please note that in the Adopted Budget (line-item honk) this is budgeted as "Planned use of Fund Balance" in the revenue category.. MICROGRAPHIC s xis 2/22/2008 Fay. variance due to a projected increase in Interest Penalty and Collection Fees related to housing issues. Fay. Variance due to a increase in interest Income. 47.15% 0,55% 31.19% -103.51% Unlav. variance due to cost of F I- Deltas software rewrite project of ($269,7731 soe offset in transfer out, an increase in Professional Services" of ($50,000) per quarter related to DTRF's allocation of Bankruptcy At processing, and Interest 1-xpense on DIANs increased by ($1,000,000). 100.00% Indirect cost allocation for 2008 is 0. -9.38% Unfav. variance due tri irmease iri collection fees -283.33% Unfav. variance due to MR# 08026 which increased transfer to help offset the 2008 budget deficit, and due to a administrative correction of $2,000.000 Fav. variance due to projection based on debt schedule. Unfav. variance due to projection based on debt schedule. lay. variance due to coN.i being charged as operating e:xpense.. Fay, variance due based on debt schedule. 0.00% 1 51% -9.85% 100.00% 0.69% -38.00% RI V[ Nt IE ()VCR (UNDER) EXPFNLI F URES Total Net Assets - BeginrUng Total 1\10 Assets - Ending _5L - $215,458,197A7 ($1.088,151.001 $0 00 $0.00 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT DELINQUENT TAX REVOLVING FUND ENTERPRISE FUND TREASURERS OFFICE ADOPTED AMENDED BUDGET BUDGET FY 2008 VARIANCE FORECAST FAV1(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 1DTRF FUND 51600 REVENUES Charges for Services Other Revenues -total Revenues OPERATING PXPENSES Administrative Expenses Indirect Costs f ransfer Out to Other Funds: General Fund - Collection Fees GF Other • RCOC; Fri -F'arty Agreement Work Release FaciPly Dcht Svc Office 111dg Rerovsor. Debt S -vc Fl formation Teullf1010fly Distr"cl. Court iDebit Service ransfer Out tc Other Funds -total Operating Expenses $10,500,000.00 5 469,926.00 P5,969,926.00 $ 1,419,926.00 550,000.00 3,200,000.00 2,100,0130.00 2,250,000 00 1,900,000.00 1,000,000 00 1,250,000.00 .L400 voulo ow U0 $ 15,969,920.00 $10,500,000.00 5,469,926.00 $15,969,926.00 $ '1,419,926.00 550,000.00 3,200,000.00 2,11.10,000.00 2,250,000.00 1,900.000.00 1,900,000.00 1,250,000.00 1,400 C100.00 14.000,000,00 $ O,96.9,92600 $15,450,400.00 5,500,000.00 $20,950,404105 $ 2,889,699.00 0.00 3,500,000.00 8,050,000.00 2,250,000.00 1,871,375.00 2,081,102 00 0.00 1,390 3/5 00 19,148 852.00 $ 22 53E1,551.00 $4,950,400.00 074.po $4,980,474.00 $ (1,469,773.00) 550,000.00 (300.000.00) (5,950,000.00) 28,625 00 (187,102.00) 1,250 000.00 9,625.00 [5,14E1.852 001 $ (6,0E8,625.00j Ending FY 2008 Designated Fund Balance: Designated - Debt Service Designated - Projects Designated - Deling Taxes Receivable Designated - Collection Fees Undesignated - Fund Balance rotal Net Assets Ending $77,903,600.10 2,485,319.00 125,869,278 37 9,200,000 00 $0.00 $215.458.187.47 D F RF g51600 Quarterly Forecast.xls 2/2612008 OPERATING REVENUE OPERATING EXPENSE o rm. NET ASSE FS - BEGINNING TO rm. NET ASSETS - ENDING $ 85,314,1b3.32 $86,o64 153.32 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAV4UNFAV) PERCENT ---- - OAKLAND COUNTY PARKS & RECREATION ($0800) EXPLANATION OF SIGNIFICANT VARIANCFS $ 8,897,853 00 $ 8,807,663.60 $ 8,897,863.00 S 000% Revenue and Expenses are seasonal with the majority of activity oczuring in the fourth quarter. $ 24,264,863.00 $ 24,264,863.00 $ 24,264,863.06 $ 0.00% NLI OPEP,A MG INCOME (LOSS) $ (15,367,000.00) $ (15,36/,000.00) $ (15,367,000.00) $ 0.00% NON -OPERATING REVENUE $ 15,367,000.00 5 16,367,000.60 $ 15,117,000.00 $ (260,000.00) -1 63% County Executive estimates 2008 taxable value to be the same as 2007 which (EXPENSE} equates to ($250,000) less than budget t t ) rAt N.:Joh/1.F isLroRF 0 ori I RIM) T I ON S .A NO 1 FANSF ER S $- $ $ (250,600.00) $ (250,000.0(J) C. r? F'1N 3F FR IN $ - 5 $ $ 000% . . , CAHIAL CON I RIBU T ION $S - $ - $ 0.00% . _ . _ _ _. , _ 10 VAL NET INCOME (LOSS) $ _ $ —,- . - $ ,1250,000.0a J.:;._ .12.29..a.,..9•221 2122/2008 EXPLANATION OF siGNiricArn VARIANCES Fay clue to reirritiursemen1s on lawsuits COUNTY DF OAKLAND FY 2048 FIRST IN ARTER 11:0710111 IN TERNAL .SCR VICE ruND RISK MANAGEMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT ..--- — — rLIABILITY INSURANCE rUND 67 -01) OPERA I ING REVENUES. Outside Reventir. InFtcle f-roferine Gpera lir OPERATING EXPENSE $ - $ 4,727.00 S 4,700.60 3,810R,54.00 I qm 54.00_ .2,840,054p00 $ tl,(Int),0012.M1 -76.74% Untav due to revenue rector:14_3i, budget amendment apnroved C2!07108 $ 3.,410,654 oti $ 3,810,054.00 2,.315,38 (1.(1 $ (9.9.5,300.001 -26.12% 5 2,436.058.00 5 2,436,056.00 5 2,374,862.00 $ 61,200.00 2.51% - Fay due to less than budgeted Indirect c.r.is $117,386. Unfav due to porhase of defibrillators l$56,2001.. AtIv1SYNIt.1 2 472 /44 00 2 472 744.00 1 4/2,744.00 1,000,000.00 40.44% Pas, due to fewer claims than anticipated, Liiiid9et amendment teturim vended 1") TAL 0#'[.1?.1171/46 f Xf ,ENSES $ 4,000,802 tiC $ 4,906,6(12.00 $ :L .4,,606 00 $ 1,061.200 00 :1.62% ()PEVA [NG IMAiroiE ft GS'S] ( I ,011,148 00) 000,148 110: (1,t):32,225 tii.'.} 65,000 00 -6.00% NirOPLRA 1-ING P.LVFNUE• (E(PENSE) _ 1. 161.1,63E041 . _._ 1,166,636,00_ _ 1, ie,6,ti,26 00 _ ._ ._ 0.00% - lnyvv.iirrent ;.{..-Knep, 1 REVENUES OVERAUNDER) EXPENSES $ 8a,4t36.0O A_00 134,411 00 5 (55 900.00 TOTAL NET ASSETS - BEGINNING lb 380,371.92 101AL NET ASSETS - ENDING j14752.92 2/2212008 776,104.00 302,600.00 28.08% Fay. due to lower than budgetefi indirect costs 3302,647. A budget amendment os recommended to c.orreel expense budgets used on between accounn; per MR #07224 and #07290 OPER/sly...in FAT-I-NSF 1,009,108.00 1,077,751.00 Nori ()PERATING REVENUE (EXPVNSE) 70,100.00 79,100,00 79,100.00 0.00% Income Tram Investments and Gain on Sale of Equipment. TOTAL Mr 1 ASSETS - BEGINNING TO rm NET ASSETS ENDING 2,820,021,44 $2,940. 940 690.44_ anons nNo.....=. COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL, SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY MOS VARIANCE BUDGET BUDGET FORECAST FAV(I.JNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [OFFICE EQUIBMENT RIAD 66403 _LI OPERATING REVENUE - INSIDE S 738,230.00 $ 738,373.00 $ 738,373.00 $ 0.00% OPLHA1ING INCOME (LOSS) 27C,878,00) (339,378.0) (36,731.061 302,600.00 NF. I "IC(:0‘.1E. ()SS', Elm (A-TEE nr 'Fri:, I INC; I FANSFE.FTS (10(,,r(.F.CO,i 1260,218 00) 42,364.00 382,800.00 (.1 FF,", TING TRANSFERS IN 11:110_ 68,500.00 58,500 00 - rior la-,„ Era if" ak.FTR(ONDFR) F (PLANNED U,51- or F UND HAI rj.S191,778 TLILIZaT)A _ S110,866.00 S302,6.1.10 011 I'leose note that Ihe Adopted Budget Vine-item book) this is budgeted as Planned Utt,e cif Fund Balance" in the revenue category. 2J22120U8 COUNTY OF OAKLAND FY 2008 FIRST QUrARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED CV 2008 VARIANCE [FRINGE BENEFITS FUND 07800 1 BUDGET BUDGET FORECAST FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE RETIREES MEDICAL - VEDA DEBI 46,435,3113 46,435,316 46,215,316 (220,0 ) -0.47% - unfavorable revenue due to hiring freeze /RETIREMENT ADMINIS MAT ION 2,719,863 2,719,883 2,668,963 (50,9 ) -1.87% DEFINED CONTRIBUTION PLAN 14,876,000 14,876,000 14,657,000 (219,0 1 -1.47% DEFERRED COMPENSATION - COUN TY 0 0 174,500 174,5 0 0.00% EMPLOYEE 1N-SERVICE TRAINING 1,586,938 1,586,938 1,55/,338 (29,6 q) -1.8T% IMP) OYEL RFNEF I TS UNIT 442,869 442,889 431,689 (It 0) -2,48% lUITION REIMBURSEMT NI 360,000 360,000 351,090 (9,0 0) -2.50% RETIRLMENT ilEALTH SAVINOS 356,351 356,351 348,351 (8,0 0) -2.24% GROUP LIEF INSURANCE 554,000 554,000 541,900 (12,1 0) -218% SOCIAL SECURI I Y 1 1,117,434 1 i, 1'17,434 16,926,434 (191,0 0) -1.12% MEDICAL INSURANCE 35,166.100 35,166,100 35,166,100 () 0.00% DEN A) INSI1RANOF 3,345,000 3,345,00U 3,300,000 (45,000) -1.35% VISK1N INSURANCE 332,090 332,000 314,500 (11,500) -5.21% DISABILITY INSURANCE 924,000 924,000 919,000 (5,000) -0.54% SIIOR I-TERM DISABILITY 1,644,000 1,644,000 1,599,900 (44,100) -2.68% WORKERS COMPENSATION 2,603,475 2,603,475 2,603,475 0 0.00% UNEMPLOYMENT CCM PENS.A TION 450,000 450,000 439,600 (10,4130) -2.31% HIVES I MEN f INCOME 2,985,182 2,985,182 2,787,500 (107,682) -6.67% - unfavorable due to lower interest rates EXT. - Fl EX LIEN LIFE INSURANCE 400,000 400,000 390,206 (9,800) -2.45% Xi- Ft OX BEN DUVAL. INSURANCE 170,600 170,000 167,000 (3,000) 0.00% LX1" F-LiX BEN VISION INSUPANCF 137. i 18 137,716 135.418 (2,30(1) 0.00% EX! F.L.LX DEN KU /ICAL - EMPLOYEE 3,000,000 3,000,000 2,869,000 (131.000) -4.37% EX I MEDICAL INSURANCE 300,000 300 ,000 286,000 ('1 4.000) -4.67% EX l' - uum rAl INSIIRANLI:F 30,000 30,000 22,300 ('1,100) -25 6 1% EX I - VISION INSURANCE 3,000 3,000 2,100 (300) -10.00% LXT - FORFEITURES 10,000 10,000 9,500 (500) -5.03% EX] WELLNESS PROGRAM __0__.. t)_. 2,500 __ 2,5.00 0.00% -TO 1 Al REVENUE 1 131.,9-49,26--- 135:549 26.6 1 -,-i 6ar,g54_LA61,8821 -0,78% FRINGE BENEFIT S.xls 218/2008 ADOPTED BUDGET AMENDED BUDGET BENER rs FUND 07800 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND FY 2008 VARIANCE FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING EXPENSE RE FIREES MEDICAL. - VESA DEBT PRINCIPAL RE r IREES MEDICAL - VE.BA DEBT INTEREST RE -FIREMEN F ADMINISTRAE ION DEFINED CONTIRIBUTION PLAN OFFERRED COMPENSATION - COUNTY [JEFF RRFD CUIA P FNSA I ION AMIN SICK ANL) ANNUAL LI AVF CAS, CUT EMPLOYFF TIRAINING IN SERVICE' TPA IN/NO •- INFO TE: Cr I MP(.OYFE i3LNE7FITS UN I1 ior4 RLIMBUf-f,SE NIL NT GROUP I_ IF1-' IN SURANOF SOCIAL ST CUR TY MIMIC:AL INFIURANCL. DEN [AL INSURANCE VISION INSURANCE DISABILI re INSURANCE WORKERS COMPENSATION afEMPLCYMENV COMPENSATION ILE ;()RLE BENEFIT PAYMFN r s AT.COJNi1NG SE RVICFS CH C..AfZr FACILITY PP.OFFSSIONAL. SERVICES RFI RESME NT Hi AL IU SAVINGS 1,A1[1.1. NFSS PROGRAM iRLC,1 cos is TOtAl EXPLNSE NE 1 REVENUE 0 VERONDERI EXPENSE TO f AL NE f ASSFTS - PEGINNING IOTA!. NET ASSEE S - ENDING 20,765,000 20,765,000 20,785,000 I 0.00% 75,670,316 25,870,316 25,670,316 r 0.00% 2,719,863 2,719,863 2,694,863 25,00P 0.92% . 14,878,000 14.876., .00 14,798,000 78,001 0.52% 850,1000 850, 00 831.900 18,101 2.13% (54,100 64,0D 59,400 5,40 8.33% 84 I ,391.) 841, • 90 2,000,000 ( I, 158,611) -137 70% - untevorable due lo forecasted retirement incentive 1 ;236,938 1236,38 1,108,938 179,00 10.35% 350,0O 350,00 350,000 I 0.00% 442,1.89 442,680 442,889 I 0.00% 360,000 360,I00 354,000 6,00r 167% 954,00 954, 00 954,000 0.30% 1 .1,117, 1 34 17,111, 34 16,18-4,434 333,001 195% :30,466,100 38,466,' 00 38,456,100 3,375,000 3,375,000 3,288,000 i,00 " 2.58% 335,000 335,000 30E3,050 27,001' 8.06% 2,568,000 2,568,000 2,568,000 0 0..00% 2,671,953 2,671,963 7,E11,963 0 0.00% 450,000 450,000 47.5,000 (25,000) -5.56% 207,000 707.000 203,500 3,500 1.69% 108,677 108,677 108,617 0 0.00% 186,397 186,397 178,900 .7,492 4.02% 300,000 300,000 300,000 0 0.00% 356,351 356;151 338,351 18,000 505% 400,000 400,000 400,000 0 0.00% 344,641 :344,041 _ 344,641 0 0.00% _ 138 01-7754 1,5Z- 01 7 754 __13a,464,872 r447,11_81 -0.33% .___.2114884 (1 ,577,4f18) 25 796 309 .__....-.,—.._— 24,21P.821 ........ ,. FRINGE DENUFli S.xls 7/812008 OPERATING REVENUF $5,447,313 00 $5,447.313.00 S5,415,313.00 (332,00E CO ($112,991.00) ($100,990 00) 0.00% ($108,451.00) 108 451.00 $0.00 ($108,451.00) 108,451.00 $0.00 $233,00C 00 $0.00 $233 000 00 TOTAL INOOML BEFORE coNT RIBLIVIONS AND TRANSF ERS r.,n -r-AL CONTRIBUTION W1,r,1 NT I INCO•L(TOSS) 0"..Ai, NET ,,,..sSETS it GINNING 1 r-P•.A.1 liFt P.S.STTS I NriNc $ 124,549.00 108 451.00 $233 000 00 _ $ 69 826 38t 00 $64,0:314,385.00 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED BUL/GET AMENDED BUDGET FY 2008 FORECAST VARIANCE FAVALINFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES !OAKLAND COUFLTY IN ERN--OVIAll [ AIRPORT 156500) _ -0.59% - Unfav. T-Harbgar Rental (325,000) due to a decrease in the number of T- Hangars leased out as a result of increased rental rates and downturn in the economy, partially offset by Fay. Land Lease $190,000 and Reinai 11.5. Custhrns Service $1113,000 due to rate increases. $550,304.0O $5,548,303 00 T OPERA TING INCOME (LOSS) NON OPLIiATING RE-VENUE (F XPFNSE) $ _4,!340.00 $5,433,303.00 $ 115,000 00 ($17,990.00) $03,000.00 _r$ 142,53900 .s sn )00.00 207% - Fay Property Taxes due to Immo thnr anticipated cost for T-Flangar properly taxes -82.113'6 -21110.45% Fay. Income from Investments due to increased investment base. OPE-RATING EXPENSE $ (7..401.00) 2/27/2008 NI' I.J./PLE,r4 I INO REVallif (IXPENSI.,) 2100',J0 00 2 to nottui)_. 71(1,90,10o 0.43% F ay. due to sale of auoi 401 bars. § _ 9oa 00 Ili- 1 iticokli (iSS) Pitt lilt OPERA:m-10 Ar-K.,F ERE; 1-1•: $(1,104,215 00) $ (483,757.00) $ 6210,500.00 56.19% J1511 10 IN 1,104,215.00 1,104,275.00 g COUNTY OF OAKLAND FY 2408 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVI(UNF AV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ----- ----- ---- __—_-------____-------_------------____ [is/iv—T.6i/ 171:7:70C-Fiiivii 6-8-100 --- 11 F)PUPAlING REVENUE' Outside Revenue S. 126,486.N $ 126,486.00 $ 126,486 00 $- C.00% Inside Revenue 7,838,373.00 1,843,124.00 1,014,650.00 $ (2.213,500 001 2 91% Unfav. due to the estimated decrease in miles driven. 1 otal Revenue $ 7,964,859.00 $ 7,969,810.0e $ /,741,136.00 $ (228,500.00) OPERATING EXPENSE 8,174859.00 9,283,865,00 8,435, 7.9-3, 00 $ 848,100. 00 9.14% Fav. depredation; Dep budget WEIS increased as a result of $1,100,000 transferred horn General fund due to cash flow problems, (this "budoled profit' in 2008 offsets planned tosses from previous years) Other fay. is due to decrease uf salary/trInge benefit $18,000 - recent vacancy riot Filled due to hiring freeze. Unfav, due to change of used vehicle purchases previously depreciated now expensed ($169,000) and increase of vehicle depredation ($95,293) due to change of patrol vohicle life from 30 to 24 months Budget amendment needed to correct expense accounts used on T290 IP"TPtl'iqAcchmE of:.$) S (10,000.00) a1,a14,275 On) $ (0O4,fi6 OD) $ 619,600 00 41.14% N1 F REVENUE OVER/CUNCERI XPENS1•S (PLANNTU USE OF FUND RAL $ - $ 620,516 00 $ 620,500.00 — I i IF I SSE 'IS Et 6IN NINO $ 7.1 14 342 92 I I ENDINC: 794,880',32. 2/22/2008 OPFRATINC; outside Revenue Iwide Revenue Total Revenue or FP I NO EXPENSE COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2008 VARIANCE BUDGET euonFT FORECAST FAVONFAV) PERCENT EXPLANATION Of SIGNIFICANT VARIANCES ••••••nn MAILING, CONVENIENCE COPIER AND PRINTING FUND 66700 5 51.7,500.00 $ 512,500.00 $ 578,n-19.00 5 95,800.00 12.84% Fay, due to increased ovr Mailing 589,000, and unfav. due to decrease of CVT printing ($20,000). 3,048,330.00 3,046,330.00 3,074,133 00 5 2 f,t00.00 0.91% Fay. due to Increased printing rebilled charges $129,000 - more services contract out. linfev, due to decrease of printing revenue ($66,000) - less irphouse printing lobs and decrease of metered postage (534,000) - dept less mailing. 5 3,558,530 00 $ 3,555,830.00 5 3,652,452.00 S 93,600.00 :-.,51.2,530 00 3,562,53(.1.00 3,365,954.00 196,900,00 5 53% Fay indirect rrost $203,732 due to updated allocation. Partially offset Unfav. coritiad serwces (121,000J offset by contract services revenue, increased of Salary/fringe benefit ($9,000) - position 9159 thanged from step 12 to 24. Other fay due to decrease paper, parts accessories, printing supplies & stetionery stock issued $92,000 • USP rinse ojtsrdn cnritract siurei4.(rri, decrease of nopier mactiinE! rental $11,060 due to lease of copy maclenin ending, Er1.11 decrease of , mailing handling - postal service 511,000 offset by revenuer uncRArm: pNcota. IL QS) 5 (4,000.00) 5 (4,000 00) $ 256,498.00 5 200,500 00 II OPERA!. REVENt (E,XRENSEI 4,000.60 4,000.00 (7,980 DO) (12,000.00f -300,00% - kinfav Investment income as a result of cash used for increased postage inventory. 1 T PL.V1.-.1LJE IL1(1.11,1DER) F i)si- OF I um.) tf.AL. 5 — $ 27E1,518.00 $ 278.500 DO_ Fr FAL 11- I AF:sLS 0f"eliNr4IN:-.; 361 861 79 _ r • iF S MANG $ 640.3a5 19 liPar,f' 1701C that ir lie AdOptcd nr[lciLt (line item budget). Planned flee of Fund Balance appears listed with Itie raver IOC aCCCU:ItS. 212212008 401 COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS ENTERPRISE clUNID FACILITIES MANAGEMEN ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES [FACILITIES MAINTENANCE & OPERATIONS (#63100)1 OPERATING REVENUES: $254,700.00 $254,200.00 Ciutside Revenue $394,400.00 S 144,200.00 55.15% - Few_ Maintenance charge revenue for reimbursement of utilities costs from Ciena Healthcare for fanner Medical Care Facility 120.000 and for lease payments from O.C. Bar Association for space in Courthouse for the Voluntary Court Management Program. Inside Revenue 76,699.146.00 26,899,748.40 25,0/3.546.00 (676,204.04) -3.09% Reduced Office Space Rental revenue based on lease agreerner.t with 0.0. Road Commission for space in the Information Technology Center ($62,000), privatization of Medical Care Facility ($618,800), and reduced charge to She General Fund to offset lease payments received from the O C. Ear Association tor space in the Courthouse ($13,500). Also, reduced Maintenance [Apar-tuff:ill Charges to Departments ($150,000) based, in part, on reduced activity in buildings recently re'riovated or pending renovation; partially offset by Ftefund of Prior Years Expenditure $18,100 to adjust project repair costs. liAal Revenue 526,953,946.00 $76,903.946.00 $26,26/,946.00 ($686,000.00) 2.55% Orr FA1 EXPF-N5L5 $27,353,q46.00 $27,353,045.00 $26,575,646.00 5T18,340.00 2.35% - Fay. Siklei Repairs $250,000 due to fewer rep,,,Iirt, required in buildings scheduled fLir renovation (former Executive Office E3uiltholg, North 1 Ifitth Center, North Office Building); turnover $19:1,000: fav. Indirect Costs due to determination of charge subsequent to budget formulation $115.800, fay. Fuel Oil & Natural Gas $400,000 due to favorable long-term pricing c:uritiacts; ray. Depreciation $25,000 based on current depreciation schedule; and lay. Motor Pool costs $10,000 based on expected usage. avorability is partially offset by unfa v. Electrical Service costs ($50,000) based on increased electrical rates; entav. Water & Sewage Charges ($100,000) based on rate increase and usage; Software Rental Lease Purchase ($17,500) to update Auto CAD software; and Telephone Communications (12.500) based on usage requirements. NEE INCOME (LOSS) BEFORL orFRAT ING. TRANSFERS ($400,000.00) ($400,000.00) ($307,700.00) $92,304.00 1\1(11.1 OPERA INC REVE WOE RANSFERS IN 1PANSFERS 0E1 $400,000.00 $400,000.40 $575,000.00 $ 175,000.00 43.75% - Fav. budget assumptions anticipated lower investment base and interest rates. (400,000.00) (500,000.001 (100,000.00) -25.00% - Transfer of $500.000 to Project Work Order Fund to fund Maintenance Projects $400,400 and the Primary Rectrical System Maintenance GIP Project $100.000. (400,000 co) 2122/7008 FACILITIES INFERNAL FORE.xls COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUND / ENTERPRISE FUND FACILITIES NIANAGENTENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAV/{UNFAV) PERCENT EXPLANATION or SieNIFICANT VARIANCES ($400 000.00) (S400,000.001 ($?32,700.0A $167,300.00 „ - I OTAL NET ASSETS - BFGINNINt3 S9.908,337.Th F 0 JAt NE I ASSE15 - ENDING $9,675,637.75 'Please note that in the Adopted Budget (line-item book} this is bucleteci as "Planned Use Of Fund Balance" in the revenue category. Nil REVENUES OV6R(UNDER) EXPENSES F-ACILIT IFS INTERNAL FORE.xls (El 2Q2/2008 NET REVENUES OVER(UNDER) F-XPENSF $0.00 somo $1 16a.66 $1 768 66 0.00% COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT IN1ERNAL SERVICE FUND I ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVOUNFAV) PERCENT EXPLANATION or SIGNIFICANT VARIANCES EDIMAC !MARKET 1#56100) OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME(LOSS) BEFORE OPERATING TRANSFERS I-2.ANSIERS IN TRAr4S, I RS GI lT $165,822.00 $165,822.00 $165.822.00 $0.00 0.00% - Market Fund to be closed and merged into Facilities Maintenance & Operations Fund. A budget amendment is requested. $ 165,872.00 $ 165,822.00 $ 164,053.34 $ 1.768.66 1.01% $0.00 50.00 $1,768.66 $1,768.66 0.00% 0.00% 1( 1AI NIT AST- I S - BEGINNING 1$.) ,168.6q To I Al NOT ASS F7 IS - ENDING $0 00 2/22/2008 FACILITIES INTERNAl FORE.xls to COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADDTPED AMENDED FY 2000 BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES !Information Technology - Operations (63690) OPERATING F-EVEN1.11-S: Outside $1,098,563.00 $1,098,563.00 $1,882,463.00 $783,900.00 71.36% - Fay. primarily due to increase in Interest Income $500.000: Increase in Access Oakland customer usage $330,250. Fav. Offset by Unfav Outside.. Agencies ($46,360) due to less than anticipated external customers requests is;do 26,744,28.5.00 25;744,285.00 24,524,4M.00 (7.,219,800.00) -8.30% - Unfav primarily due to DC Dept'l Oev & Ops ($1,243,840); Non Govt'l IDev & Ops ($528,165):and Imaging Dev & Ops (347,820) due to holding rates at prior year levels. i•G 'RAMIE IRS IN r".. IN ON-HA I INC, REVEN'LIFS OFT:FA riric'EXPE NSFS Ir"..tr=f f PS (OU [1 2,550,006.60 2,550,000.00 000 0.00% - 30,392,848.00 30,397,848.00 28,956,048.00 (1,435,000.00) . 4.12% 14,987,230.00 34,98/,23(100 33,685,730 00 1,37.1,500.00 3..78% - Salary & 10 $325,200 fav. due to vacancies & turnover .; F ay. $647,400 equipment maint due to negotiating lower cost of hardware mallet; Fay. $249,044 software maintenance. Fay prof svcs 393,000 due to the deferral of implemtention of IT projects & Fay. Travel $3,100 & Maint Dept Ohgs $5,350.. Partially offset by unfavorable Software Rentalit ease (52,90(J) due to inc Oracle costs & Expendable Equip ($112,600) for equipment replacements.. I. Infav Printing Supplies ($25,700) based on usage & Charge Card Fees ($5 .1,590) doe tri increase in on-line purchases. 0 00 .._ 0 00 _ _ DUO 0.00 (:FL153TING INCOML (LOSS) ($4,594,382 00) ($4,594 382.00.)_. (54,708,/82 00) ($114,740(..! L2). 10f Al NE-1 ASSr- IS - BEGINNINU 32,308,510 62 I 0 tAi NE T AS:1 - KIPING 59.9,728. G2 Plew:;11 note that in the Adopted Budget (lirie-item book) this is budgeted as "Planned Use of I unei Be6tice" in the revenue category. )1..AL NE I- AZ-;SI-Tri • Elf (INNING fru. I ASST TS • E IdYlliC 85,346.634 00 _ $5,307,08l .00 COUNTY OF OAKLANu FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOTPED AMENDED FY 2003 BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES flOormation technology - Terephune Communications (67500)_ -I OPFRA r ING REVENUS: Outside $4600000 $46,000.00 $218,000.00 $172,000.00 373.91% Interest income $158,000 favorable due to improved rates and higher cash balance. Inside 3,626,400.00 3,628,400.00 3,398,600.00 (229,800.00) -6.23% tlrifav. due to anticipated budget task consequently reducing the rate of telephone line fee charged to custnmers. 1 p,Arisn. RS IN 150.00 150.00 1.50.00 0.00 0.00% PALA! HE.VENLIF•S 3,674,5(.1.110 3,6(1,550.00 3,618,750 00 (57,800.00) -1.57% !IPF_RAIING EXPENSES 3,811,003 00 3,811,00300 '3,65.1,803 00 156,200.00 410% Fav. $119,100 Indirect Cost subsequent to budget Sublet Repairs $70,000 due to categories of repair costs; Software Maint $24,057 irywer than anticipated costs. I lansfer to Reserve $5,897 Fay. partially offsel by unfav.Sal & RB ($14.5(J0) due to increased rates & Software Rental/Lease (48,300) for PBX routine software upgrade. TRANSI IRS Ot.) f) 0.00 0.00 0.00 0.00 010% 1:1-F NA I INC INCOME_ (1 OSS) ($ 136,453.00)_ ($136,450.00; (38,053.00) $96,400 00 PlelFe note thnt in the Adopted Budget (Rne-item book) this is budrieted as "Planned use of I und Balance" in the revenue category. COUNn, OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVILE FUND'S I N tERPRIZE ruNu INFORN1ATION TECHNOLOGY ADOTPFD AMENDED FY 2008 BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES Pformation Technology - CLEWS (535E10)1 OPERATING•RFVENUES Outside $2,980,884.00 $2,980,884.00 $3,171,484.00 $190,600.00 8.38% Fav. In-Car Terminals (External) $135,500 due to increase in MDC devices for exl agencies 8. Income from investments $54,900 due to improved !wide 663:774.00 663,896 00 3,38 r',696 00 2,723,800.00 53.20% Fay. primarily due to Genital Asset Contributions $2,716,100 tor acidilfonat COPS MORE equip purchases antidpated before fiscal year and and $7,700 for increase In-Gar Terminals for OCSU. 1RAtif:-1 FRS IN 1;544,000.00 544,000.00 ___ 1,544 000.00 0.00_ 0.00% 101AL OPERATING RFVENUES 5,188,658.00 5,188,780.00 F03,18000 2,914,400.00 839% OPERATING EXPENSES 10, 159,378.00 10,159,503.00 9,591,200.00 568.300.00 -2.43% Fay $151 ;$00 Sallee due to underfills & vacancies; Equip Maint $138,680 less than anticipated cost of repairs; Professional Svcs $300.000 fay. due to timing of Oak Video from implementation to support & $30,518 ray parts & access deciuuse in repairs due to new LiveScan equip. Fay. Offset by Unfavorable Indirect Ows4 ($56,740) subsequent to budget projection Software !purchases ($5.9701 staff requiring development tools to complete various GI F MIS projects. TPANSFLRS (OUT) OPERAIINIG INCOME (LOSS) 00 0.00 0.00_ 0,00 0.00% ($4,970 720 00) ($4 970 ' 720 001 ($1,488,020.00) $3 482 700 00 — T 0 I AL NE 1 ASSETS - HFnINNING 11,199,022.89 10 T Al. NE 1 ASSETS - ENDING $9,711,002.89 Please note that in the Adopted Budget (line-item book) this is budgeted ss "Planned use of und Balance" in the revenue category. OPFRATING'REVENUES: Ouiside $5,769,277.00 inarle 401.364.00 7,318,095 00 7,318,551.00 6,828,451 00 490,100.00 OPLHA INO. EXPENSES IFANSFERS (OU CPI- RATING INCOME (E OSS) 150,000.00 150,000.00 0.00 0.00% ($1,053,454 00! ($1,053,454.014 1,060,046.00 $2,113,500.00 150,000.00 TOTAL NET ASSETS - BEGINNING OIAL NET ASSETS - ENDING 49.285,085.00 50 345 132.00 _ . COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOTPED BUDGET !Information Technology - Radio_Commtlnications (536001 AMENDED BUDGET FY 2008 FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES $5,769,277.00 6,995,277.00 $1,226030.00 21.25% Fav. Outside Agency reverlue $199,500 doe In billing of legacy system & Fay. interest income $1,026,500 due to improved rates. 46 / ,820 00 865,220.00 3.97,1100 00 84.95% Favorable Internal revenue for L eased Equipment $320,200 & Parts & Accessories 517,200 duo to continued billing tor IcgaLy .syslem -1kt,NSFERS IN 178,000.00 178.000 00 1/8,000 00 0.00 0.00% I (11AI ()PF-RA I !NG ILVLNUES 6,414,641.00 6,415,091.00 8,038,497.00 1,623,400.00 106.20% 5.70% Fav. Sal & FB $26,100 due to decreased Overtime & On -call. Fay. Maint Cont $472,000 due to eittelisiori of warranty fay. Indirect Cost $5b,301), tray& & Conference $8,100 due to cost-cutting; Pods & Accessories $51,000, Shop Supplies 55,900 & Small 14DiF. $15,000 hot due to deureased demand; Nlairitenartce Dept $26,700 fay. due to der.:reased usage; Professional Svcs $50,700 fay, due to capitalized cost of new system Partially offset by tinfavorable Elquip Repair ($100.800) due to iiiaintenance of legacy system; Exnerilab:e Equip (5110,100 due to tower security camera project; It Development ($9,300) aue to IP-911 call taking COUNTY OF OAKLAND FY 2008 FIRST QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOTPED AMENDED FY 2008 BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES (FireT3ecords Management j 5310) OPERA INO .REVENUES- Outside $187,928.00 $194,558.00 $196,750.00 $2,100.00 1.08% Fay. Interest Income $7.t90 due to improved rates & higher cash talaricJI offset by unfavorable Outside Agencies ($5,660) due to timing of implementation of new agencies. TRANSFERS IN 413,997.00 419,485.00 41985.00 0.00 0.00% TnIAL OF'F.RATING RUnif 1141IFS 601,925 00 614,143 00 616,243.00 2,100.00 0.34% Ort-PATING E.XPE NSLS 62(=.,720.00 642,208.00 634,608.00 7,000.00 1.18% Fav $19,811 Sal F, rfl (Jut; 1c underfill. Partially off2et toy kinfav II IDev ($10.100) due to programmirtg c:ost; unkav. Depreciation (52,200) for capital eq0ment added after budget. .ANSF FRS (OUT) OPLI-TAIING INCOME (LOSS) 0.00 0.00 0.00 0.00 0.40"k ($34,795.910. ($28,065.001 ($18,365.00) $9,700.00 'I' (MI NET ASSETS - REGINNING 279,398.00 J O IN NE T ASST: rs - ENDING $261,033.00 PlelFe note that in the Adopted Budget (Tine-itern book) this is budgeted as "Planned use of i:Lind EiakiTice" in the revenue category. FY 2008 BUDGET AMENDMENTS FY 2007 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 428,134,452,00 BUDGET AMENDMENTS MR. #07222 - 1010412007 Shwiff - Use of Forfeited funds for addition I -. Canine Unit/HigNand Twp MR. #07224. 1010412007 Circuit Court - Use of Mediation Funds M.R. #07230 - 10/1812007 County Clerk - Board of Canvassers with the City of Birmingham M.R. #07244 - 11,10112007 County Clerk - Board of Canvassers with the City of Auburn Hills M.R. #07245 - 1110112007 County Clerk - Board of Canvassers with the City of Troy MR. #07248 - 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. #07268- 11/2912007 Circuit Court/Family Court - Continuation of Juvenile Drug Court Grant (SCAO) M.R. #07288 -1112912007 Sheriff's Office Prosecuting Attorney- NET Bryne Grant Acceptance M.R. #07257 -11129/2007 Sheriff - Patrol Contract with Rochester Hills M.R. #07258 - 11/29/2007 Sheriff Use of Forfeited funds for Motorcycle Replacement M.R. #07285 - 1211312007 Sheriffs Office - State Criminal Alien Assistance Program (SCAAP) $ 16,275.00 S 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 MR. #07290 -1211312007 M&B FY 2007 Year End Report Encumbrances $ 608,126.36 Carry Forwards $ 2,108,139.65 Appropriation of Designation - Flu Vaccines 5 125,000,00 Appropriation of Designation - Animal Control -Well $ 25,000.00 Appropriation of Designation - Economic DevelopmeM $ 365,000.00 Appropriation of Designation - Motorpool - Vehicle Replac. 5 1,100.000.00 Approp. of Designation - Sheriff Patrol - In Car Cameras $ 38,500.00 Approp. of Designation - Sheriff - Fringes on est. Union S.a. $ 191.500.00 Approp. of Designation - Sheriff - Lie Detection P. $ 40,000.00 $ 4,601,266.01 TOTAL AMENDED BUDGET AS OF 12/31/2007 (1ST QUARTER) $.433,348,597.01 55 Interoffice MEMORANDUM to: LaVerne Smith, Fiscal Servicees co: Judi Lockhart, Re;mbursement from: Joyce Raczka, Reimbursement re: inmate Waived Report date: February 19, 2008 Submitted for your review is the inmate Report for 2007 for the Months of October, November, and December 2007. Number of Amount Waived Accounts OCT NOV DEC TOTAL 07 086176 CZ 46 $147,796.00 07 087003 CZ 69 $119,681.31 07 087656 CZ 64 $88.852.00 179 $356,329.31 From the desk Joyce Raczka Reimbursement 1200 N Telegraph Road Pontiac. Michigan 48343 TeL24-85S-736 fax:24,3-975-428 SE Ruth Johnit5n, County Clerk Resolution #08049 March 20, 2008 Moved by Middleton supported by Nash the resolutions (with fiscal notes attached) on the amended Consent Agenda be adopted (with accompanying reports being accepted). AYES: Burns, Coulter, Crawford, Douglas, Gershenson, Gingen, Gosselin, Gregory, Greimel, Jacobsen. KowaII, Long, Middleton, Nash, Potter, Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard. (22) NAYS: None. (0) A sufficient majority having voted in favor, the resolutions (with fisca notes attached) on the amended Consent Agenda were adopted (w:th accompanying reports being accepted). I Inif MffINE ME FIRKIN MEM. .3/74/ or 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 March 20, 2008, with the original record thereof now remaining in my office. In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at Pontiac, Michigan this 20th day of March, 2008,