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HomeMy WebLinkAboutResolutions - 2008.09.18 - 9646MISCELLANEOUS RESOLUTION #08186 September 18, 2008 BY: FINANCE COMMITTEE, MIKE ROGERS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2008 THIRD QUARTER FINANCIAL FORECAST AND BUDGET AMENDMENTS TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Chairperson, Ladies and Gentlemen: WHEREAS Public Act 621 of 1978, the Uniform Budgeting and Accounting Act for Local Units of Government, provides for adjustments to the adopted budget; and WHEREAS in accordance with Oakland County General Appropriations Act Section 22, which authorizes budget amendments for variances between the budgeted revenue and actual revenue, and Section 23, which authorizes budget amendments for variance between estimated revenue and projected expenditures, amendments are required; and WHEREAS the Fiscal Year (FY) 2008 Third Quarter Financial Forecast Report has identified several variances and budget amendments are recommended; and WHEREAS pursuant to .M.R. #08206 the Board of Commiseioners imposed a budget task on County operations of not less than $3.5 million to be allocated based upon the department's or office's percentage of the General Fund/General Purpose operating budget for FY 2008; and • WHEREAS the departments and offices have submitted budget amendments, which were either based on structural changes or projected favorability to meet the budget tasks for FY 2008 as detailed in Schedules A-1 and 5-1; and . WHEREAS the Circuit Court has requested a budget amendment of $80,836 to reallocate funds to reflect the budget with the actual Grant Match expense account for 2008 Cooperative Reimbursement Program (CRP) Grant agreement; and WHEREAS a budget amendment is recommended to reallocate funds in the amount of $15,000 from the Special Prosecuting Attorney line-item to Salaries and Fringe Benefits to cover the cost for retired Special Prosecutor rehired on a Part-Time Non-Eligible basis to complete prosecution of high profile case; and WHEREAS the Sheriff's Office has requested several budget amendments to reallocate funds to more accurately reflect the budget with the actual expenses; and WHEREAS a budget amendment totaling $49,643 is recommended within the County Executive Department to transfer funds to more accurately reflect the budget with the actual expenditures; and WHEREAS IT Projects for the Equalization Division will not be complete before year end for the Leadership Group and the division has requested to utilize $50,000 in projected'favorability frem Professional Services towards completing the project; which will be transferred to Information Technology Fund (#63600); and WHEREAS with the reorganization of the Human Resources Department approved per M.R. #08101, a budget amendment is recommended to reallocate revenue and expenditure funds to more accurately reflect the budget with the actual revenue and expenses; and WHEREAS a budget amendment is recommended within the Public Services' Medical Examiner and Animal Control Divisions to recognize $33,000 in revenue favorability to help offset projected unfavorable expenditures due to an increase in activities; and. WHEREAS the South Health Division office is in need of minor renovations which would have a positive impact on services in that building, and a budget amendment of $30,000 from favorability projected in the Health Division is requested to transfer out to the Facilities Management and Operations Project Work Order Fund; and FINANCE COMMITTEE Motion carried unanimously on a roll call vote with Kowall and Middleton absent. WHEREAS the followIng departments have requested budget amendments due to projected unfavorable variances, which require additional funding to offset the unfavorability: 52-4 District Court - Due to an excess in electrical expenses by $123,000. Facilities Management Administration - To transfer $10,200 in funds to more accurately reflect the budget with the actual expenditures Board of Commissioners - Per Diems are anticipated to be unfavorable ($6,300) costs related to memberships on other boards and committees have only been recovered from the Drain Commissioner and Parks and Recreation. Community Corrections / Sheriff-Corrective Services - Projected to be unfavorable ($400,449) in Controllable Personnel Expenditures (Community Corrections - $301,624, Sheriff - $98,825) for the grant due to increase in cost for Personnel, which was not included in the grant award; and WHEREAS to offset the various unfavorable projections, budget adjustments are requested for the following: 52-4 District Court - To decrease Salaries and Fringe Benefits by ($24,405) due to turnover. Treasurer's Office - To recognize $115,095 in additional revenue based on increased revenue projected from the Delinquent Tax Revolving Fund (DTRF)into the General Fund, which was inadvertently omitted from the Treasurer's Transfer In account for FY 2008. Community Corrections - To recognize $140,000 in additional revenue in Fee Income due to an increase in activity. Non-Departmental Grant Match - To transfer $260,449 to Community Corrections Grant (#27370) to offset the increase in Personnel Cost for the grant. Board of Commissioners - To reduce Per Diem revenue ($6,300) based on unanticipated full recovery of costs related to memberships on other boards and committees; and WHEREAS a budget amendment in the amount of $227,7s2 is recommended within the Circuit Court/Friend of the Court to reallocate funds to more accurately reflect the budget with the actual expenditures; and WHEREAS the Drain Commissioner is requesting a budget amendment in the amount of $82,064 to the Drain Equipment Fund to take into account the replacement of two (2) owned vehicles with two (2)leased vehicles; and WHEREAS the Support Services Division is requesting the project scope of the Central Garage Fuel Tank Installation Project ;project #100000001158) be expanded to include replacement of the control systems of the two existing fuel tanks with funding of $15,000 transferred from the Motor Pool Fund (#66100)to the Project Work Order Fund (#44400); and WHEREAS the Treasurer's Office is requesting a transfer $121,587 from the 2007 Land Sales Fund (#21207) and $14,000 from the 2008 Land Sales Fund (#21208) to the Project Work Order Fund (#44400) for the Housing Demolition Project (#100000001145) for the demolition of ten (10) County-owned housing structures in the City of Pontiac; and WHEREAS the Department of information „Technology requests a budget amendment of $1,640,845 to reappropriate funds previously approved by the Board of Commissioners for various IT projects such as the Treasurer's Office System Upgrade, Data Warehouse Enhancements, Delinquent Tax System Upgrade, and the Drain Apportionment projects where implementation is Continuing in FY 2008, and funding is available in the IT Fund Net Assets - Designated for Projects; and WHEREAS Community Corrections is requesting a budget amendment to transfer $10,000 from the Community Corrections Grant Fund (#27370) to Information Technology Fund (#63600) to cover costs associated with IT resources working on Data Warehouse reporting enhancements; and WHEREAS a budget amendment is also requested within the Radio Communications Fund (453600) to transfer $100,000 to the CLEMIS Fund (453500) for CLEMIS staff providing operational support and are assigned to tasks specific to Radio Communications; and WHEREAS the Health Division is requesting the transfer of $25,000 from the Health Bioterrorism Grant (#28605) to the Equipment Fund (#66400)to replace equipment for the Health Division laboratory; and WHEREAS the County Clerk's Office is in need of a queuing system to replace their existing system which they are unable to repair due to age and lack of parts, and funds are available in the designated fund balance County Clerk's Marriage License GL Account (4371365) to recognize $8,500 as well as favorability in Professional Services of $863 to offset the anticipated cost of $9,363; and WHEREAS the Sheriff's Office requests a budget amendment to recognize Enhancement Revenue of $263,116 from the Correction Officers Training Account (10100-4030301-112590-222450) to be used for overtime to replace Officers that are working on implementation of the Jail Management System; and WHEREAS a budget amendment is recommended to transfer $750,000 from the Delinquent Tax Revolving Fund (DTRF)to the General Fund Non-Departmental for the FY 2008 Road Commission Tr-Party agreement; and WHEREAS Commissioners Gosselin, Scott, Potts, and Jacobsen have each opted to donate a check of $344 to the County of Oakland, which is equivalent to it of their general salary increase approved with the FY 2008 Budget Process, for a total donation of $1,376; 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 months of April and May totaled $354,839; and WHEREAS for Community and Home Improvement has attempted to collect on Home Investment Partnership Act Loans, totaling $437,426 and the Home Improvement Loans through the Community Development Block Grant, totaling $430,071.27 and have been unsuccessful due to foreclosed properties and uncollectible loans. NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the Fiscal Year 2008 Third Quarter Financial Report. BE IT FURTHER RESOLVED that the FY 2008 budget be amended pursuant to the attach.aid schedules (Schedules A-1, A-2, B-1, B-2, and C). BE IT FURTHER RESOLVED that $8,500 from the County Clerk's Marriage License Designated Fund Balance Account he appropriated as follows; GENERAL FUND (#10100) Revenue 9010101-196030-665882 Total General Fund Revenue Planned Use of Fund Balance $ 8,500 $ 8,500 Expenditures 2010210-125000-760126 2010201-125000-731458 Clerk/Legal Rec - Capital Outlay Misc Clerk/County Clerk Admin - Prof. Svcs Total General Fund Expenditures $ 9,363 (863) $ 8,500 BE IT FURTHER RESOLVED that the donations made by Commissioners Gosselin, Scott, Potts and Jacobsen be accepted. BE IT FURTHER RESOLVED that the =collectible debts for the 2008 Community Development Block Grant Home Improvement Loans and Home :nvestment Partnership Act Loans are authorized to be written off. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution. FINANCE COMITTEE Mx#4 L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE COAKLAND? rrehk ILl COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET Laurie Van Pett, Director Wm. Art Holdsworth, Deputy Director TO: Members of the Finance Committee (e114--- FROM: Laurie Van Pelt, Director, Management and Budget Art Holdsvvorth, Deputy Director. Management and L idgct Tim Soave, Manager, Fiscal Services Nancy Fournier. Chief, Fiscal Services LaVerne Smith, Supervisor of Fiscal Services SUBJECT: Letter of Transmittal - Fiscal Year 2008 Smood.Quarter Forecast Report DATE: August 28, 2008 "Tki ; 6. FY 2008 FORECAST Attached please find the Fiscal Year (FY) 2008 Third Quarter Forecast Report. In total, Fiscal Services forecasts that the County will complete Fiscal Year 2008 with overall favorability of $5,449,283 in General Fund / General Purpose (GF/GP) operations. (3F/GP includes all operations except grants, enterprise funds and internal service finds. This overall favorability is split between receiving ($1,180,938) less revenue than anticipated and projected expenditure favorability of $6,630,221. It is important to note, however, that the favorability reflects Planned Use of Fund Balance of $11,756,831, which allows appropriation of prior year surplus for onetime projects which keeps the current budget in balance. Revenue Variance (S12,937,769) Add back — Planned use of Fund Balance 11,756,831 Revenue Variance (Comparing Actual to Approved Plan) ($ 1,180,938) Expenditure Variance $ 11,624,010 Less — Budget Transition ( 4,993,789) Expenditure Variance (Comparing Actual to Approved Plan) 6,630,221 Net Variance from FY 2008 Activity $ 5,449283 REVENUES Forecasted OF/OP revenues are estimated to be (0.27%) less than budget or ($1,180,938). The majority of the favorability is the result of the following events: A. STATE GRANTS - Favorable: 5907,745 • Child Care Subsidy from the State is expected to be favorable $907,745 which covers increased operating costs at Children's Village and recalculation of costs covered by the subsidy. B. INTERGOVERNMENTAL GENERAL REIMBURSEMENT - Unfavorable: (5837,000) • Due to the change and delay in state payment of Convention Facility Tax, the forecast is unfavorable ($1,542,000). State Court Equity reimbursement will be favorable $638,325 since the original budget estimate assumed a cut in funding by the State which has not occurred. C. CHARGES FOR SERVICES - Unfavorable: ($649,907) • Clerk revenues related to filing of land transfers and mortgage activity are anticipated to be unfavorable (51,200.000.) Revenue collected by Sheriff's Corrective Services is favorable 5673,000 due to Diverted Felon and Board and Care. EXECLMVE OFFICE BUILDING 41 WEST • 2100 IDOINMAC LAKE RD DEPT 409 • WATERFORD MI 48328-0409 • (248) 858-2163 • FAX (2481 452-9172 EMAIL; vanpeltl@oakgov.com 1 D. INVESTMENT INCOME - Unfavorable: (S1,880,000) • Investment income is unfavorable due to the drop in interest rates since the development of the budget and a drop in investment base. E. OTHER REVENUES - Favorable: $857,949 • Other Revenues category is favorable due to increased revenue earned by the Treasurer's Office related to collection fees on delinquencies. EXPENDITURES Overall, expenditures are estimated to be 13% less than budgeted or restated, $6,630,221 favorable. In addition to this amount is $4,993,789, which will be used to offset potential future budget shortfall. Some of the FY 2008 favorability in departments will be used towards meeting departmental FY 2009 and FY 2010 budget tasks. The balance will increase fund balance. The only Department projected to be unfavorable at the end of the fiscal year (barring any amendments) is Public Services. A. PUBLIC SERVICES — Unfavorability of (5264,914) is forecasted mostly as a result of costs associated with the Community Corrections Grant. Unfavorable expenditures are partially offset by favorable revenues of $140,000 for a net unfavorability of $124,914. A budget amendment is recommended. 2 GENERAL FUND woo Dept Prod, Acct Circuit Court Expenditures 3010201 121100 702010 3010201 121100 722740 3010301 121140 702010 3010301 121140 722740 3010403 . .121240 702010 3010403 121240 722740 3010201 121240 702010 3010201 121240 722740 3010301 121150 702010 3010301 121150 722740 3010402 111000 702010 3010402 111000 722740 3010402 135060 702010 3010402 135060 722740 3010101 121100 740023 3040101 121080 740023 9010101 112700 788001 52nd District Court Expenditures 3020201 121020 722740 3020301 121020 712020 3020401 121020 712020 3020601 121020 712020 3020101 121020 740023 Prosecutor's Office Expenditures 4010201 122050 702010 4010201 122050 722740 4010301 122050 702010 4010301 122050 722740 4010101 122050 730695 4010101 122000 740023 Sheriffs Office Revenues 4030401 112640 631869 403040'. 112640 632093 34,224.00) (19,371.00) (44.807.00) (25,361.00) (45,554.00) (25,784.00) (5,135.00) (2,906.00) (.11,386.00) (6,444.00) (22,601.00) (44.573.00) (11,301.00) (6,396.03) 382,458.00 46,768.00 (123,383.00) (69,682.00) (37,224,00) (17,931,00) (5,353.00) (7.000.00) 137.190.00 SCHEDULE A - 1 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2008 AMENDMENTS ANIAIWIWITs Tr) MFFT BUDGET TASKS BY ELECTED OFFICIAL Fund Aff Account Name Circuit Court I Bus. Div. - Salaries Circuit Court I Bus. Div. - Frinoe Benefits - Circuit Court / Civii/Crim - Salaries Circuit Court / Civil/Crim - Fringe Benefits Circuit Court / Family Div - Salaries Circuit Court / Family Div - Fringe Benefits Circuit Court/ Bus. Div. - Salaries Circuit Court / Bus. Div. - Fringe Benefits Circuit Court / Civil/Crim - Salaries Circuit Court / Civil/Crim - Fringe Benefits Circuit Court! Family Div - Salaries Circuit Court / Family Div - Fringe Benefits Circuit Court! Family Div - Salaries Circuit Court! Family Div - Fringe Benefits Circuit Court / Jud. Adrnin Budget Transit. Probate Court/ Admin - Budoet Transit. Non-Dept Transfer to Child Care Fund Total Expenditures Division I (Novi) - Fringe Benefits Division II (Clarkston) - Overtime Division III (lioch. Hills) - Overtime Division IV (Troy) - Overtime Administration - Budget Transition -Fetal Expenditures Litigation - Salaries Litigation - Fringe Benefits Warrants - Salaries Warrants - Fringe Benefits Administration - Extradition Expense Administration - Budget Transition Total Exuenditures She,riff/Corr, Svcs Sat - F<eirrt Salaries Sheriff/Corr. Svcs Sat - Sheriff Speoial Dep. Fe,evenues (17,192.00) (1.000.00) (3,050,00) (500.00) 21,742.00 ;1,750.00) (118.932.00) (120,682.00) Expenditures 4030401 4030401 4030401 4030401 4030401 4030401 4030401 4030401 4030401 4030401 4030301 4030301 4030301 4030601 4030201 4030101 4030101 4030101 112840 112640 112640 112640 112640 112640 112640 121280 121280 110110 112650 112650 112520 110000 112580 112580 112580 112580 702010 722740 730046 731059 750021 750119 770667 702010 722740 712020 702010 722740 712020 776651 750070 702010 722740 740023 Treasurer's Office Expenditures 7010101 186080 722740 7010101 186040 740023 Board of Commissioners Expenditures 5010101 180320 740023 5010101 180020 731080 5070101 180020 732018 , 5010301 165000 750399 5010301 165010 731399 5010301 165010 750399 5010301 165000 731399 5010301 185000 731346 5010302 165020 730156 5010302 165020 732018 5010302 165020 750154 5010303 155040 731622 5010303 165040 750399 5010303 165020 788001 $ (25,554.00) 25.654.00 40,549.00 (2,000.00) (20,000.00) (500.00) (1,000.00) (1.000.00) (4,300.00) (499.00) (1,000.00) (1,500.00) (1,750.00) (1,000.00) (1,000.00) (5.000.00) SCHEDULE A - 1 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GFIGP) FY 2008 AMENDMENTS Sheriff/Corn Svcs Sat - Saiaries $ (257,456.00) Sheriff/Corr. Svcs Sat Fringe Benefits (169,746.00) Sheriff/Corr. Svcs Sat - Equipment Maint . (550.00) Sheriff/Corr. Svcs Sat - Laundry & Cleaning (125.00) Sheriff/Corr. Svcs Sat - Bedding & Linen (250.00) Sheriff/Corr. Svcs Sat - Dry Goods & Clothing (500.00) Sheriff/Corr. Svcs Sat - Convenience Copier (1,509.00) Sheriff/Corr, Svcs Sat. - Salaries (76,115.00) Sheriff/Corr. Svcs Sat - Fringe Benefits (3,121.00) Sheriff/Corr. Svcs Sat - Overtime (40,000.00) Sheriff/Corr. Svcs - Salaries (83,690.00) Sheriff/Corr. Svcs - rringe Benefits (47,142,00) Sheriff/Corr. Svcs - Overtime (75,000.00) SheriffiPatrol Svcs - Motor Pool (243,750.00) SherifflAdmin - Deputy Supplies (29.578,00) Sheriff/Sheriffs Office - Salaries (9,385.00) Sheriff/Sheriff's Office - Fringe Benefits (7,833.00) Sheriff/Sheriff's Office - Budget Transition 925,068.00 Total Expenditures $ (120,682.00) Total Change in General Fund General Accounting - Fringe Benefits Admin - Buciget Transition Total Expenditures Admin - Budget Transition Admin - Legistiative Expense Admin - Travel and Conference Library Board/Research Library Office Supplies Library Board/LVPI - Periodicals Library Board/LVF1 - Office Supplies Library Board/Research Library - Periodicals Library Board/Research Library - Pers Mileage Library Board/Law Library - Binding Library Board/Law Library - Travel & Conference Library Board/Law Library - Exp Equip Expense Library Board/Library Admin Special Projects Library Board/Library Admin - Office Supplies 63600 Library Roard/Law Library - Transfer Out to IT Total Expenditures SCHEDULE A 1 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2008 AMENDMENTS County Executive Departments Revenues 9010101 148050 695500 40400 Non-Departmental - Special Projects Total Revenues 181010 115090 115090 115090 184020 184020 184020 184020 18A-020 184020 184020 184020 184020 184020 184025 164025 184025 184025 '184025 184025 140000 140000 148020 148020 140000 148050 133000 132020 174000 174000 174120 174140 132030 132030 113270 113270 113270 132050 132050 132090 114090 114090 114100 Expenditures 1010101 1010115 1010115 1010115 1030820 1030820 1030820 1030820 1030820 1030820 1030820 1030620 1030820 1030820 1030803 1030803 1030803 1030803 1030803 1030803 1040101 1040101 1040801 1040801 1040101 9010101 1060101 1070101 1070501 1070501 1070510 1070510 10706'01 1070601 1070901 1070901 1070901 1070301 1070301 1070301 1070805 107080.E. 1070810 r.f7CAA 740023 760182 712020 730324 702010 722750 722760 722770 722780 722790 722800 722810 722820 722850 702010 722750 722760 722790 722820 740023 702010 722740 702010 722740 740023 740023 740023 740023 702010 -722900 731458 731818 702010 722900 731213 731345 732018 702010 722900 731794 702010 722900 70201C- 7'290: County Executive Admin - Budget Transition ERP - Tornado Sirens EP - Overtime ERP - Communications Central Services/Admin - Salaries Central Services/Admin - Workers Comp Central Services/Admin - Group Life Central Services/Admin - Retirement Central Services/Admin - Hospitalization Central Services/Admin - Social Security Central Services/Admin - Dental Central Services/Admin - Disability Central Services/Admin - Unemploy insur Central Services/Admin - Optical Central Services/Support Svcs - Salaries Central Services/Support Svcs - Workers Comp Centre: Services/Support Svcs - Group Life Central Services/Support Svcs - Social Sec Central Services/Support Svcs - Unempioy Insur Central Services/Support Svcs - Budget Transit Facillties Mgmt Adrnin - Salaries Facilities Mgmt Admin - Fringe Benefits Facilities Engineering - Salaries Facilities Engineering - Fringe Benefits Facilities Mgmt Admin - Budget Transition Non-Dept - Budget Transition (FM0 Fund) Human Sves/Acimin - Budget Transition PS Admin - Budget Transition MSU Ext Adrnin - Salaries MSUExt Admin - Fringe Benefit Adj MSLJ Ext Master Gard Train - Prof Svcs MSU Ext Master Gard Volun - Spec Ev Prog Med Exam Svcs - Salaries Med Exam Svcs - Fringe Benefit Acij C/Ct ?rob - Pontiac Supv - Membersnip Dues C/Ct Prob - Pontiac Supv - Personal Mileage C/Ct Probation - Pontiac Supv - Tray & Cant Vets Svcs Admin Saiaries Vets' Svcs Admin - Fringe Benefit Adj Vets' Svcs Admin - Soldiers Burial AC Kennel - Salaries AC Kennei - Fringe Benefi.: Ad AC n•=c8.6 - SaiElhaS- - FrIrp7.-±.enerL 83,748.00 83,748.00 59,764.00 (51,750.00) (7,500.00) (514.00) (1,944.00) (943.00) (54.00) (6,430.00) (3,142.00) (817.00) (341.00) (89.00) (42.00) (35.00) (5,266.00) (32.00) (35.00) (689.00) (27.00) 19886.00 (7.250.00) (10,172.00) (29,166.00) (15,442.00) 63.332.00 293,331.00 195,435.00 121,846.00 (6,423.00) (3,644.00) (2,200.00) (3,000.00) (2,812.00) (2,964.00) (800.00) (250.00) (2,990.00) (10,173.00) (3,827,00) (6.000,00) (12,198.00', (12.618.00) 113.859.00) 4nr: - ty: Th-ansfe:- (124, SCHEDULE A -1 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) 1070402 113060 702010 1070402 113060 722900 1070401 113000 702010 1070401 113000 722900 9010101 134860 788001 9010101 112700 788001 Comm Corr WAM - Salaries Cornm Corr WAM - Fringe Benefit Ad) Comm Corr Admin - Salaries Comm Corr Admin - Fringe Benefit Adj 20221 Non - Dept Transfer to Health Fund 20293 Non - Dept Transfer to Child Care Fund Total Expenditures Total Change in General Fund FY 2008 AMENDMENTS (8,886.00) (5,237.00) (2,38T00) (5,291.00) (124,119.00) (71,316.00) 5 300,13100 216,385.00 "(See "Schedule C" for amendments offsetting Change in GF) Clerk's Office/Register of Deeds Expenditures 2010101 180000 740023 2010205 132300 702010 2010205 132300 722900 2010210 125000 702010 2010210 125000 722900 2010401 172190 702010 2010401 172190 722900 2010101 180000 730156 2010301 " 185010 731458 2010401 172190 732018 General Fund Adjustments for Motor Fool Expenditures 3010403 121200 776661 4010101 122050 776661 4030101 112550 776661 4030301 112590 776661 4030601 116200 776661 4030601 110000 776661 4030901 110040 776661 4030901 110090 776661 2010101 180000 776661 1010101 181000 776661 1030101 184000 776661 1070301 132080 776661 1070601 132030 776661 7010101 186040 776661 9010101 184050 740023 ' • Clerk Admin - Budget Transition Clerk Vital Stat .- Salaries Clerk Vital Stet - Fringe Benefit Ad; Clerk Legal Rec Salaries Clerk Legal Rec - Fringe Benefit Adj ROD Land Reo Mgmt - Salaries ROD Land Rec Mgmt - Fringe Benefit Adj Clerk Admin - Binding Election Admin - Professional Services ROD - Travel & Conference Total Expenditures Circuit Court - Motor Pool Prosecutor's Office - Motor Pool SheriffiAdmin - Moto - Pool Sheriff/Corrective Svcs - Motor Pool Sheriff/Patrol Svcs - Motor Pool SherifflPatrol Svcs - Motor Pool Sheriff/invest/Forensic - Motor Pooi Sheriff/Invest/Forensic - Motor Pool Clerk's Office - Motor Pool County Executive Admin - Motor Pool Central Services Adrnin - Motor Pool Veteran's Services - Motor Pool Medical Examiner - Motor Pool Treasurer's Office - Motor Pool Non-Dept - Budget Transition (Motor Pool) Total Expenditures 87,712,00 (5,119.00) (2.847.00) 14,655.00) (2,570.00) (33,174,00) (20,047,00) (13,000.00) (4.200.00) (2,000.00) (75.00) (150.00) (69.00) (597.00) (169.00) (168.383.00) (1,127.00) (338.00) (75.00) (75.00) (38.00) (38.00) (300.00) (38.00) 171472.00 GENERAL PURPOSE FUNDS HEALTH FUND (#20221) Revenue; 6917-7,0 -L Expenditures 1060201 1060213 1050220 1060234 1060237 1060237 1060236 1060236 133150 731941 133130 731941 134170 731941 133990 731941 133310 731941 133300 731941 133390 702010 133390 722740 CHILD CARE FUND (#20293) Revenues 9090101 112700 695500 10100 Expenditure 1060102 135000 731409 F'2008 AMENDMENTS $ (2,000.00) (700.00) (1,100.00) (2.200.00) (2,000.00) (2,000.00) (79,238.00) (34.1381.00) S (124,119.00) S (71,316.00) S (71.316.00) S (71,316.00) S (71,316.00) 122700 695500 10100 Non-Dept Transfer from General Fund Total Revenues Revenues 9090101 Circuit Court / Fam. Div - Salaries Circuit Court / Fam. Div - Fringe Benefits Total Expenditures Total Change in Child Care Fund Expend:tures 3010402 135120 702010 3010402 135120 722740 SCHEDULE A - OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2003 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF1GP) Health ! Admin - Training Health / X-Ray - Training Health / Environmental Health - Training health I Ciinic - Training Health Hear & Vision (Vision) - Training Health / Hear & Vision (Svcs to aging) - Tmng Health Field Nursing - Salaries Health / Field Nursing - Fringe Benefits Total Expenditures Total Chance in Health Fund Non-Dept Transfer from General Fun° Total Revenues Hum Svcs / Soc Svcs - Private institutions-FC Total Expenditures Total Change in Child Care Fund $ (123.383.00) S (123 383 00\ $ (75,355.00) (47,028.00) $ (123.383.00) $ (80,838.00) 80,836.00 SCHEDULE A- 2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) FY 2008 AMENDMENTS 1GF/GP OPERATIONS - SELF BALANCING AMENDMENTS Circuit Court I Non -Dept. Expenditures 3010401 121100 788001 9090101 196030 730800 Prosecutor's Office Exoenditures 4010101 122000 702010 4010101 122000 722740 4010101 122000 731829 Sheriffs Office Revenues 4030201 112580 630728 4030201 112580 531526 4030201 112680 630728 4030201 112680 631526 4030901 112680 630875 4030201 112680 630875 4030301 112620 670285 27100 Circuit Court Transfer Out to Friend of the Court Non-DepI - Grant Match Total Expenditures Admin Salaries Admin - Fringe Benefits Aamin - Special Prosecuting Attorney Total Expenditures Sheriff/Admit) FingeTphnts Sheriff/A(1min - Photostats Sheriff/Admin - Fingerprints SherifffAcimin - Photostats Sneriff/invest/F-orensic - Gun Registrations Sheriff/Admin - Gun -Registrations Sheriff/Corr, Svcs - Enhancement Funds Total Revenues 10,200.00 4,800.00 (15,000.00) (20,500.00) (55,000.00) 20,500.00 55,000.00 (107.000.00) 107,000.00 263.116.00 263 116.00 Expenditures 4030201 4030201 4030901 4030201 4030401 4030201 4030401 4030201 4030301 4030501 4030301 4030301 4030401 4030301 4030301 4030301 4030301 4030301 4030301 4030301 4030301 403030 1: 403040 .-12303,0 • 112560 750448 Sheriff/Admin - Postage & Mailing 112580 730772 Sheriff/Acimin - Freight & Express 110040 750070 Sheriff/invest/Forensic - Deputy Supplies 112580 750070 Sheriff/Admin - Deputy Supplies 121280 750070 Sheriff/Corr. Svcs Sat - Deputy Supplies 112580 750070 Sheriff/Admin - Deputy Supplies 121280 750581 Sheriff/Corr. Svcs Sat - Uniforms 112580 750561 Sheriff/Admin - Uniforms 112580 730611 Sheriff/Corr. Svcs - Employ Med Exam 110110, 730611 Sheriff/Emer Prep Trng - Employ Med Exam 112620 750217 Sheriff/Corr. Svcs - Groceries (Main Jail) 112650 750217 Sneriff/Corr. Svcs - Groceries (Corr Supp Svc) 112600 750063 Sheriff/Corr. Svcs Sat - Oust Supo (Frrik Green) 112620 750063 Sheriff/Corr. Svcs - Oust Supp (Main Jail) 112630 730377 Sheriff/Corr. Svcs - Hospitalization Prisoner 112630 730515 Sheriff/Corr. Svcs - Dental Services 112630 731199 Sheriff/Corr. Svcs - Med Svcs Pnysican 112630 731185 Sheriff/Corr. Svcs - Medea; Exams 112530 750112 Sheriff/Corr. Svcs - Drucs 112630 730515 ShE.lnffiCorr, Svcs - Dental Services 112630 730163 SnerifflOorc. Svcs - Bioot Testy_ 112630 730370 Sne7IfP.:,or:. Svc:- - -Ooritmcze iics 7502:;7 Eirif7Co:. 0v 4,-.;::!:t (2.000.00) 2,000.00 (332.381.00) 332,381.00 (15,304.00) 15,304.00 (10,580.00) 10,580.00 (38.035.00) 38,035.00 (30.000.00) 30,000.00 (10.000.00) 10,000.00 (100,000.00) 100,000.00 (330,000.00) 330,000.00 (100,000.00) 40,000.00 3.000.00 57,000.00 (10.000.00", 03C.Cr 4030301 4030401 4030301 4030401 4030401 4030401 4030901 4030505 4030510 4030510 4030501 4030601 4030501 4030601 4030601 4030901 4030901 4030901 4030901 4030201 4030201 4030301 4030301 4030301 403030", 4030301 112650 121280 112620 112600 112600 113360 116240 116230 116230 116230 116230 110000 110110 116190 116180 -110040 116240 110050 110060 122000 112580 112660 112620 112660 112620 112620 750462 777560 777560 750063 730159 750427 750427 778675 712020 778676 712020 730611 730611 730303 730303 750203 750203 730303 730303 770667 770667 750168 750168 750170 750170 712020 County Executive Admin Expenditures 1010203 181010 702010 1010203 181010 722740 1010101 181000 702010 1010101 181000 722740 Management and Budget Exnenditures 1020501 173040 731458 1020501 173040 788001 Human Resources Revenues 1050510 183070 631827 1050402 183030 631827 10-pendliureT . „„. 5 (5,081.00) (44.562.00) 5.081.00 44,562.00 S (50.000.00) 50.000.00 $ (18.00000) 18.000,00 _ , SCHEDULE A - 2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE GF/GP) GiL:1=4 3E-RATIONS - SELF BALANCING AMENDMENTS FY 2008 AMENDMENTS 7,000.00 (3,008.00) 3,008.00 (30,000.00) 30,000.00 (250.00) 250.00 60.00 (8,968.00) 49.00 8,859.00 (22,614.00) 22,614.00 (10,000.00) 10,000,00 (45,000.00) 45,000.00 (1,425.00) 1,425.00 (175.03) 175.00 (40,000.00) (75,000.00) 40,000.00 75,000,00 263,116.00 5 263,116.00 Sheriff/Corr. Svcs - Provisions Sheriff/Corr. Svcs Sat Radio Communications Sheriff/Con, Svcs - Radio Communications Sheriff/Corr. Svcs Sat - Custodial Supplies Sheriff/Corr. Svcs Sat - Laundry & Dry Cleaning Sheriff/Corr, Svcs Sat - Photographic Supplies Sheriff/invest/Forensic - Photographic Supplies Sheriff/Emer Prep Tmg - Teiepnone Comm. SherifflEmer Prep Trna - Overtime Sheriff/Emer Prep Trng - Telephone Comm. Sheriff/Emer Prep Trng - Overtime Sheriff/Patrol Svcs - Employees Med Exam SherifflEmer Prep Trng - Employ Med Exam Sneriff/Patrol Svcs - Clothg Allow (Other Cntrcts) Sheriff/Patrol Svcs - Clothg Allow (Cntrt Enhanc) Sheriff/Invest/Forensic - Forensic Lab Enhance Sheriff/Invest/Forensic - Forensic Lab Enhance Sheriff/Invest/Forensic - Clothing Allowance Sheriff/Invest/Forensic - Clothing Allowance Sheriff/Administration - Convenience Copier Sheriff/Aaministration - C.',onvenience Copier Sheriff/C:3m Svcs - FA Prop Equip Exo SheriffiCorr. Svcs - FA Prop Equip Exp Sheriff/Corr. Svcs - Other Expend Equip Exp Sheriff/Corr. Svcs - Other Expend Equip Exp Sheriff/Corr, Svcs - Overtime Total Expenditures Total Change in General Fund Auditing - Salaries Auditing - Fringe Benefits County Executive/Admin - Salaries County Executive/Admin - Fringe Benefits Total Expenditures Ecualization 7 Professional Services Equalization - Transfer Out Total Expenditures RR/Benefits Acirnin - RE,..imb. Ger.. HRANorKforce Marnt - Ger:. Tptai Revenue, -77.7 FE:7 1050402 183030 775657 1050510 183070 775667 1050101 183010 775667 1050402 183030 776666 105051C 163010 776666 1050401 183010 776666 Public Services Revenues 1070601 132030 630427 1070801 114000 630074 Expenditures 1070401 1070401 1070601 1070601 1070505 1070805 1070605 113140 730548 113000 730373 132030 731031 114000 731818 114090 750231 114000 750399 114090 750014 Non-Departmental Revenues 9010101 186140 695500 FY 2008 AMENDMENTS (140.04) (6.00) 146,00 (1,500.00) (4,000.00) 5.500.00 S 20,000.00 13.000.00 S 33.000.00 20,000.00 (20,000.00) 20,000.00 3,000.00 3.000.00 1.000.00 6.000.00 S 33.000.00 $ 750,000.00 $ 750,000.00 $ 750,000.00 $ 750,000.00 SCHEDULE A - 2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF/GP) km/ricirmpPERATIONS - SELF BALANCING AMENDMENTS FIR/Workforce IVIgmt - Mailroom FIR/Benefits Admin - Mailroom HRJAdmin - Mailroom FIR/Workforce Mgmt - Print Shop FIR/C.',omp & Ben Admit-, - Print Shop HR/ Recruit & Wrkfce Plan Admin - Print Shop Total Expenditures ME Svcs -Cremation Approval Fee Animal Control - Sterilization Fees Total Revenues Comm Corr - Drug Testing • Comm Corr - Contracted Services Med Exam - Lab Fees Animal Control - Special Event Program Animal Control - Housekeeping & Janitor Supp Animal Control - Office Supplies Animal Control - Animal Supplies • Total Expenditures Total Change in General Fund Expenditures 9010101 153010 740135 HEALTH FUND (#20221) Health division Expenditures 1060233 133390 702010 1060233 133390 722740 1060233 133394 788001 51600 Transfer In from DTRF Total Revenues Road Commmission - Tri Party Total Expenditures Total Change in General Fund Salaries Fringe Benefits 40400 Transfer Out to Project Work Ordrer (GR#100000001197) Total Expenditures $ (18,210,00) (11,790.00) 30.000.00 GF/C:3P OPERATIONS - GENERAL BUDGET AMENDMENTS Revenues 701410': 185090 695500 50101rY 1800 70 63 1 49E- .F,20C5E Treasurer - Transfer in from DIRE Dierr - 115.095.00 (5.300,00; 140.0a10r: SCHEDULE A - 2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS GENERAL FUND/GENERAL PURPOSE (GF1GP) FY 2008 AMENDMENTS iGF/GP OPERATIONS - SELF BALANCING AMENDMENTS Expenditures 3020505 3020505 3020501 1040101 1070401 4030301 9090101 113290 702010 113290 722740 121020 730562 140000 722740 113000 730800 113380 730800 196030 730800 Dist. Ct - Div IV - Salaries Dist. Ct - Div IV - Fringe Benefits Dist. Ct - Div IV - Electric Facilities Mgmt Admin - Fringe Benefits Comm Corr - Grant Match Sheriff/Corr Svs - Grant Match Non-Dept - Grant Match Total Expenditures Total Change in General Fund (22,698.00; (1,707.00) 123,000.00 10,200.0J 301,624.00 98,825.00 (260,449.00) S 248,795.00 Facilities Maintenance and Operations Fund 163100) Revenues 1040702 140010 631386 1040702 140010 631393 1040701 1040719 1040719 1040719 1040725 1040725 140010 140399 140399 141000 140599 140599 702010 722740 730926 702010 722740 731878 702010 722740 Expenditures 1040105 140030 1040105 140030 S (216,385.00) (25,620.00) $ (242,005.00) (5,131.00) (2.868.00) (115,784.00) (17,572.00) (9,502.00) (73.000.00) (7,078.00) (11,070.00) .(242,005.00) SCHEDULE B-1 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS FY 2008 AMENDMENTS ACCOUNT NUMBER jPROPRIETARY I SPECIAL REVENUE FUNDS - SELF BALANCINS AMPNBMPNTR Dept ip Program. Acct Fund Aft Oper Unit Account Nare ANIENDMENTS TOMEET BUDGET TASKS By FcTFD MFIC:1A1 Motor Pool Fund (661 00) Expenditures 1030811 184010 702010 Support Services - Salaries $ (14,734.00) 1030811 184010 702190 Support Services - Workers Comp (107.00) 1030811 184010 722760 Support Services - Group Life (118,00) 1030811 184010 722770 Support Services - Retirement (14,093.00) 1030811 184010 722780 Support Services - Hospitalization (12,086.00) 1030811 184010 722790 Support Services - Social Security (2220,00) 1030811 1 .84010 722800 Support Services - Derita (1,318.00) 1030811 184010 722810 Support Services - Disability (196.00) 1030811 184010 722820 Support Services - Unemploy insur . (91.00) 1030811 184010 722850 Support Services - Optical • (140.00) 1030811 184010 761156 Support Services - Deprec. Vehicles (126,369.00) 1030811 184010 795500 Supp Services - Budget Equity Adjust 171.472.00 . Total Expenditures • Office Space Rental GF/C7P Office Space Rental Non GF/GP Total Revenues FM&O Tech Support - Salaries FM&O Tech Support - Fringe Benefits RAW Adrnin - indirect Costs FM&O Bldg Maint - Salaries FM&O Bldg Mont - Fringe Benefits FM&O Bldg Maint - Sublet Repairs FM8i0 Grounds Main! - Salaries FM8,0 Grounds Maim - Fringe Ben Total Expenditures Total Change in FM&O Fund i +1•: ACCOUNT NUMBER FY 2003 AMENDMENTS (14,734.00) (107.00) (118.00) (14,093.00) (12.086.00) (2220.00) (r, .318.00) (196.00) (91.00) (140.00) (i25,369.00) 171.472.00 Facilities Maintenance and Operations Fund (63100) Revenues 1040702 140010 031386 1040702 140010 531393 Expenditures 1040105 1040105 1040701 1040719 1040719 1040719 1040725 1040725 140030 140030 140010 140309 140399 141000 140599 140599 702010 722740 730926 702010 722740 731878 702010 722740 SCHEDULE B -1 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS PROPRIETARY / SPECIAL NOS - SELF BALANCiNG AMENDMENTS Dept ID program Acct Pund Aft Doer Unit Account Name Ai ro•NIE T TASK SY ELECTED AIVIENDMENTS TO MEE Motor Pool Fund (65100) Emenditures 1030811 184010 702010 1030811 154010 702190 1030811 154010 722760 1030811 184010 722774 1030811 154010 722780 1030811 154010 722790 1030811 184010 722500 1030811 184010 722810 1030811 184010 722820 1030811 184010 722850 1030811 184010 761150 1030811 184010 795500 Support Services - Saianes Support Services - Workers Comp Support Services - Group Life Support Seniices - Retirement Support Services - Hospitalization Support Services - SOCId Security Support Services - Dente. Support Services - siUty Support Services - Unernploy insur Support Services - Optical Support Services - Deorec. Vehicles Supp Services - Budget Eouity Adjust *Tota) Expenditures Office Space Rental sr.icip Office Space Rental Nan GFIGP Total Revenues FM&O Tech Support - Sataries FM&O Tech Suppor - Fringe Benefits FM&O Actrnin -incitrect Costs FM&O Bldg Maint - Salaries F448,0 Bldg Mont Frinoe Benefits FM&O Bldg Maint - Sublet Repairs FM&O Grounds Main) - Saiaries FM&O Grounds Main', - Fringe Ber Total Eicoenditures Total Change in FM&O Fund (215.385.00) (25.520.00) S (242.005.00) (5,131.00) (2.868.00) (115,784.00) (17,572.00) (9.502.00) (73.000.00) (7.078.00) (11.070.00) S (242.005.00) FY 2008 AMENDMENTS SCHEDULE B -2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS ACCOUNT NUMBER PROPRIETARY I SPECIAL REVENUE FUNDS SELF BALANCING AMENDMENTS Dept ID Program Acct Fund Aff Oyer Unit Account Name Circuit Court - Friend of the Court Fund (27100) Revenues 3010404 126030 630392 3010404 126030 625517 3010404 126030 630434 3010404 126030 695500 10100 Expenditures 3010404 126030 3010404 126030 3010404 126030 3010404 126030 3010404 126030 Costs Bench Warrants FOC Federal Incentive CRP Contract Transfer In from General Fund Total Revenues Personal Mileage FA Exp Equip Expense Office Supplies Postage Indirect Costs Total Expenditures Total Change in FOC Fund 731346 750168 750399 750448 730926 39,678.00 (11,443.00) 280,303.00 (80,836.00) S 227,702.00 $ 3,600.00 (6.925.00) 3,000.00 125.00 227,702.00 $ 227,702.00 Drain Equipment Fund (63900) Revenues 6010201 149750 632401 6010201 149750 695500 26466 Vehicle Rental 26466 Planned Use of Fund Balance Total Revenues $ 6,900.00 75,164.00 $ 82,064.00 Expenditures 6010201 149750 776661 6010201 149750 788001 Motor Pool Fund (66100) Revenue 1030811 184010 631071 1030811 184010 695500 26466 Motor Pool $ 6.900.00 66100 26466 Transfer Out to Motor Pool Fund 75,164.00 Total Expenditures $ 82,064.00 Leased Equipment $ 6,900.00 63900 Transfer In from Drain Equip. Fund 75,164.00 Total Revenues 82,064.00 Expenditure 1030811 184010 1030811 184010 1030811 184010 761156 Depreciation Vehicles 788001 40400 Motor Pool Transfer Out to PWO 796500 Budgeted Equity Adjustment Total Expenditures $ 8,900.00 15,000.00 60,164.00 $ 82,064.00 Project Work Order Fund (40400) Revenues 1040101 141000 695000 1040101 141000 695500 1040101 141000 695500 Expenditures 1040101 141000 796500 66100 Transfer In from Motor Pool 21207 Transfer In From 2007 Land Sale 20206 Transfer In From 2008 Land Sale Total Revenues Budgeted Equity Adjustment Total Expenditures 15,000.00 121,587.00 14,000.00 $ 150,587.00 S 150,567.00 S 150,587.00 15 ACCOUNT NUMBER FY 2008 AMENDMENTS Radio Communications Fund (53600) Expenditures 1080310 115150 788001 53500 1080310 115150 796500 CLEMIS Fund (53500) Revenues 1080301 116020 695500 Expenditures 1080301 116020 796500 53600 Transfer In from Radio Comm Fund $ 100,000.00 Total Revenues $ 100,000.00 Budget Equity Adjustment Total Expenditures $ 100,000.00 $ 100,000.0 Transfer Out to CLEMIS Fund Budget Equity Adjustment Total Expenditures $ 100,000.00 (100,000.00) ScHEDULE e - 2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY I SPECIAL REVENUE FUNDS 1PROPRIETARY / SPECIAL REVENUE FUNDS- SELF BALANCING AMENDMENTS 2007 Land Sale Fund (21207) Expenditures 7010110 186130 796500 7010110 186130 788001 40400 Budgeted Equity Adjustment Land Salerrransfer Out Total Expenditures $ (121,587.00) 121,587.00 40400 Community Corrections Fund (27370) Expenditures 1070401 113000 773630 1070401 113000 788001 63600 2008 Land Sale Fund (21208) Expenditures 7010110 186130 796500 7010110 186130 788001 Budgeted Equity Adjustment Land SalefTransfer Out Total Expenditures Non-Gov't IT-Development Transfer Out to Info Tech Fund Total Expenditures $ (14,000.00) 14,000.00 $ (10,000.00) 10,000.00 Information Technology Fund (63600) Revenues 1080101 152000 695500 27370 1080101 152000 665882 Transfer In from Comm Corr Fund $ 10,000.00 Planned Use of Fund Balance 1,640,845.00 Total Revenues $ 1,650,845.00 Expen dilutes 1080201 1080101 1080201 1080201 1080201 1080601 1080701 1080701 152010 731458 Professional Services $ 10,000_00 152000 731458 Professional Services 200,397-00 152010 731458 Professional Services 1.000,039.00 152010 731773 Software Purchase 34,133.00 152010 750154 Expendable Equipment Exp 11,662.00 152090 731458 Professional Services 152,399.00 152030 731458 Professional Services 61,674.00 152020 731458 Professional Services 180,321.00 Total Expenditures $ 1,650,845.00 TotaI Change in IT Fund $ - 16 SCHEDULE e -2 OAKLAND COUNTY, MICHIGAN FISCAL YEAR 2008 THIRD QUARTER BUDGET AMENDMENTS PROPRIETARY / SPECIAL REVENUE FUNDS FY 2008 AMENDMENTS ACCOUNT NUMBER rPROPRIETARY I SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS Health Sioterrorism Grant Fund (28605) - GR0000000277 Expenditures 1060212 133095 750280 1060212 133120 750280 1060212 133120 788001 66400 Lab Supplies Lab Supplies Transfer Out to Equipment Fund Total Expenditures (10,000.00) (75,000.00) 25,000.00 Equipment Fund (66400) Revenues 1020640 182060 695500 28605 Transfer In from Health Bioterronsm $ 25.000.00 Total Revenues $ 25,008.00 Expenditures 1020640 182060 796500 Budget Equity Adjustment $ 25,000.00 Total Expenditures $ 25.000.00 17 SCHEDULE C Building Space Cost Allocation (#770631) . ._. - FY 2008 Amendment for FY 2008 Budge Task Reduction _ - FY2008 FY 2008 FY 2008 _ Adopted Budget Amended DescrtptIon Fund [__Propram Account_ tlisiget Amendment Budgsot General Fund (#101001 county Executive Administration I !! 111! 101 81110i -77! •3 I -. 24-9,060 $• - (2,412 $ 246,M8 Auditing . ; 41 .1i III 201 8111 -o 77; • I 64,370 (623 63,747 'Corporation couns -ei---- -- - ' 1 L' A al: 501 81 112 7 1 .MI 109,727 (1,063 108,664 Emergency Response & Preparedness IN -mom 1 I0 7 ! MI 109,487 (1,080 1. 106,427 cianagernent & Budget irtireingr-ation !I 1!1 - a I .771Ni 13,571 031' 13,440 Purchasing _ _ n 111 11 11 4:!.1 8-l9 : MI st:tba (947 96.861 If qualizatiori i i i i al! ! 7 li 7 1 01 187,086 (1,812 185,276 .-:- '=iscal Services/General Fiscal Services I r! ; I Ai -i 82141 7 f MI 85,104 (E124 84,280 -... . ! . , :lace! Services'/Central Fiscal Services I I! ! i Ai . i 820 --77! • 202;247 (1,9591 200,288 : : --iscal Services/Enterprise Funds 8 5 7 i • 78 874 (764 .1 78,110 -1 'Reinit]Urs emeattircuit 1 1 1 i ill ! 71 • : 2 ''51 7 I 51,350 (497 ' 50.853 Reimbursement/Family ! ;1 I Iii I 2611 1 - 7 • 51,350 (497 • 50,353 rirral Services Administration I II 1E1 1 8410_ 77 • 5,764 (56 5,708 . .. 3eteteria {Food Services) 1 ii I ili -12 8 05 171 165,519 (1,603 163,916 Mail Room I .. liElEi3.. :429 77 • 15,477 (150 15,327 ecord Retention I! 1E13 125 771 500,496. (4,847 495,64 3roperty Reourds Milli il . 1E; B415 771.I 142,737 (1,362 141,355 =acilities Management Administration III i inn . I Ff • 40 itill 171, 15,410 (149 , 15,261 •33,344 (323 33,021 =acilitfes _r-r.gfrieering • III1 III IA 1 ' 481 i 77 • -lumen Resources Administration •11 11 i ! il . B3i1 i 77i 13,571 (131 13,440 -Iuman Resources/Labor Relations 1111 ! ! i i i ' 831 1; 77 . 20.034 (194 19,840 fiuman ResourceshGeneral _ . 111111 ! 1 gl i ' 83!1 1 _ 771. 105,684 (1.023 104,661 ----- -iumen-ResourcesiComp. & Benefit's . 11 HI i i 1 B30! 77 • 145,347 (1,408, 143,939 -lumen Services Administration 141111 r . r - 3310' 771 , 9,280 (90 9,190- ulpiiic Services Adrninistrafion I II II": I : : - j21 1 771. 6,044 _(59. 6-65 ';i4erens' Services .__ IIIIII l i ! 1 • I'I . . 32 _ - 77' 133 466 (1,292 132,1 '14 ,-;-- 8,795 (85 8,710 ...ommunity CorrectIons/Pretrial Serv. 13 i i 77.. I , 1 . L'orrimunity Corrections _ 111111111111 • II ' 1 8 !: ! 77 I 61,966 (600, - 61 36 _ . '13 iTi ' 77, . I 50,868 (493 50,37E3- ommuility Correcii6nsiComm. I:lase r:I .1111111 1 " - -- vial Exiension 11111 -• 11 • 74.1sii 77 il 134,976 (1,307 133,671 _ )in imal Control '14 li...i . 771, 258,686 11 (2,505 _ 256,181 _ \"...'ircult Court Probation II! 111 t rEl ' 1• - 77 I o 284,879 (2,759 282,120-- Circuit Court Probation (South Office)_ n1111111 . is ' 1328 77 . 283,15.4 280Al2 Medical Examiner 11111111 i 1" ' 3203 771 . 440,554 -((42:72g, - 436.28-8 iconomic Devel..& Comm. Affairs Admin. mli,III !. oitt ! 7100' . 10,493 _(102. 10,391 Wiarkering & Communications 111111i i .• 1 1 ' 7103 - 77 1 . 23,756 (230 23,526 Waste Re.source Management-- 11 1 1 111 IN i; 7423 77 29 142 (282 , 28,660 Planning :4 Econ Devef. Services 'L I' ! lir 1 - 7100 77 F 27,963 (2,672.1 273,291 Clark/Register of Deeds Admin. iFi t ' 8000 1; 77 I. iii 25,449 1 (246: _25,25Y County Clerk i 1 i 2 I.' i '2500 I 77 l' . 202,947 (1,965: 200,982 8/12/2008 SCHEDULE C FY 2008 FY 2008 FY 2008 Adopted _ Budget _ Amended • sod tion De Pr ram o t Bud e Amendment Bud et _ 'actions ' r , 1 , 501 3 56,150 ' (544"- 55,506 .. . egistur of Deeds II 1 1, I 2 1 _ _ 158,223 (1,532 1-66,691 ury Commission li•m w , - - 500 77 3,4 _ 3,375 reasurer ig ii .604 -77 141,181 _-1_ (1,367 _ 139,814 ochester Hills District Court ' ;It, 1 - I 02 77 I 674933 - -(6,536 668,397 ;lobate et/Judicial Adm/Famiiy Judges ' . • _ , , (1,343 137,342 1 ii la:I 06 77 138 685 abale Ct/Judicial Admin/Judicial Serv. 111I 'i i 0 77 47,979 _. (4.65 47,51 -4- 17 Ei 1 _ rebate et/Eslales/IViental Health I Ii=i 11 1 ' i il ,7 (1,027 iti'76- Lill 1 .t1 !! 01 106 69 u el/Judicial/Admin. li II Ai 1 77 I 172 337 (1, 9 10 5B el/Business operations- , i ii Ikli; il 1 77 100,797 • (976 95.82T- et/General Jurisdiction 1 i Ill Hi VI 77 - -_ 1,225A90 _. (11,868 1,213,622 - . .__ el/Assignment linlq111:•11 " 60,897 - ___ -(590 - __ _ ury 60,307 E -Court/J Operations __ r =II 7 I 1!1 _. 121,928 ___ ... (fig2 . _ 123,120 , CUCourt Services , , .. i Iii1 • iri 1+ 771 8,093 (78 8,0'15 a• 1 77 I 230 F (2,236 " 228,705 eI/Cawork Services i i I I I I • _ IP Ctielinical Services ! ! I 1 77 45,192 (438 44,754 N. ,_ . _ .._ . ' eourl/Youth Assistance 1 III ' 121. iio 1 77 - - 62,201 1 - (893 -"---,a0E3 . _ .. ; s et/Juvenile Support Services I I . ' i4:1 21241 7 I 117,269 (1,136 116,133 Cl/Family Division ilIl 2121 - --1-7 E - 272,691 (2,641 -270,050 . H ww _ . met...Airing Attorney I il 1 ! 22tT - 7 M 508,0-35 (7,825 800,210 herifflAdrnin. Services 1 II Ili1 J 77H3 150,734 (1,460 _ 149,274 - ._ -. et w Enforcement Com leK 01 2621 77 3 3,801,932 36,818 3,765,114 _ e /Greenan 6Id9. - Inmate Housing IIj I Il 01 1260 ' 77 261,371 (2,531 258,-840" ITruis_ tamp -I 1 01 1-337 -77 274,796 (Z661 272,135 _ _ PNork Release Facility 1 01 1 77 633,937 . (6,139 627,798 s Locker Room I 1401 12- 1 77 6,680 (67 6,813 s Deieniiurr Unit 1401 126 1 77 208,821 (Z022 - -- 206.799- /Marine Division 1601 162.1 7 - 144,185 - - (1,3-96 - 142,78-9 /Communicatierts ; 1 6623 -- 7 I • "---- 75,969- (73-5 - - --Itr, ii4- s -orirrie Lab , 1 1 .2'I - 77 • I 95,557 __ (926 -94,661 I s Training/Media Rooms ! 10i i 7 • I 46,835 (454 46,381 _ _. _ _ __ _ ._ . s Patrol Services 1 1 P 77 74,898 (72-5 74.1-73 1 _ ._ _ OM Detective Bureau i I1 1 10iyi 771; 305,265 I (2,956 302,309 . _ S ,e /NET I 1_ 10 I • 1 77 152,918 (qIA 62,31.7g- . _ 1 7 . Ell 131,067 (1,259 . - 1 -26,798 Boar of Commissioners 1 41 1 81--.1 : - Ref& ma Library- I I I I 6 fri' 7 , MI 108,210 (1,04g ' 107,162 _ .. ribri Vis. i.Pliya Impared _ I :1 ! la 651 77; El 187,398 (1,815 185,583 Law Liprary_ IMB 1 7 • I 776 (3,184 -- 325,592 _ Library Board i IMO 1 : 0 .1 7 1. -4'1.955 (406 . _ i _ __ . 41,549 Drain Commissioner INOM . il 77 1 499,154 (4,834 320 Drain Commissioner/Soil Erosion 1 ;11. 742 7 1 3 - --10;650 (57 _494, 9,903 Nori-Dept! eouTitY- -Buildings : I ,,-. ' 480 - 7 3 1,973,947 (19,116 1,954,831 _ .. _ Service Center Grounds LIL 480 777599 600,000 5,810 594,190 8/12/2008 SCHEDULE C FY 2008 FY 2008 FY 2008 • Adopted Budget Amended pescrlation bind Dept Prooram_ Account Budget Amendment _1.3..yaLl et__ Total General Fund 0,312,133 $ (187,019) $ 19,125,111- _ . Health Fund (1#202211 Heatth Divis-ion Administration 222 :. :201 ' 33150 771. 405,909 $ (3,932 $ 402,067 rj.1201 I 330'20 77 II. 6,522 _ -C-Iti/Epi --2i22' _ (53 6,459- Central Support 2122 P20211 33150 77. . . _ 96,421 (934 95,488 Laboratory ..._ _ 2:22' .... . m:212 -52120 7711- 27,886- (270 -27,616- ,..... rU_ 2122" PO!213 33130 77:. 16,061 (156 15,9017 Environmental Health 222 HA 220 ' 34390 77 : • 130,792 _ (1,267 129,525 Environmental Health Adrnn. 2122' EL 220 ' 33150 77 : • 3,895 (38 3,858 Personal .1.. PreventiveTlealth Admin. 2 1 22' 11;41231 ' 33150 77! . 27,375 (265 27,110 Nurse family Partnership 2022' I. fi-. 231 ' 3321 77 i • 899 (9 890 - e Dental 122 1121232L ' 348 ! 77! • 2,123 (21 2,102 CHIPS 2 i 22' 11 233 -7.D".§1 -771. 48,951 --414 48.7477 Clinic 22 I • I 234 3399: 771.3 177,485 (1 -,-719- 175,766 TB Control 2i2 1 235 •39-ril (76,3 16,676 (161 16,515 ,---_ --__ e 5- - ----- Field NUrSing 222 111.1238 1 3331 7111.37 1 i 2384 _ (1,092 _____, . 111,691 Hearing S. Vision 2 22' r .3 237 -' 33391 77 i.3- 16,812 (182 18,E3 6 . _ . _ ___ Outreach 222 i li 2313 ' 3327;1 77! • 3' 8,989 (87 8,902 e. 1 Substance Abuse Control 2:22 1.0261 34791 77163 10,218 f9" 10,119 N m Sexually Transmitted Disease Control 2122' 1.1283 3393i 77 i 63' 4,446 (43, - 4,403 Total Health Fund 1,116,334 $ _00,811 S 1,105,523 _ . . _ ., en's V a e Fu d #20293 22'13 to :501 -' 1203 77 63 1 $ 201,7478 $ - (1,954 $ 199,794 i irri: in : : \‘ aa9g ee 1/ Id r in tt j% - - 212•3 116501 1205 - 77 S'5 . 735,747 (7,12g-- . 728,622 1 ren V agor Un t"K----- 212'3 11116-611 -UT 0 ri9ris• age/ -On t H 22 3 116!501 3101 77 3,, 206,486 (2,000 204,486VV_V VV 48 77 3Si• 1043-a6 (1,013 103,57T a rens' age/ Un i B _ 211 .3 Igi"1 12 - _ _. .___ rens' V age/ Lin t C 21 '3 al 501 ' 1250 77 5'..i' 104,58W- (1,013 103,573 ._ C rens' V age/ tin t D . Kt 501 ' 1252 77 ai: 104,586 (1,0-15 _ ._ _ _ _ rens' V agei Lin i G 2 1 1 3 1111501 '124 -77 32 , (1,078 110,238 5. 1 C I rens' V age Schooi 2i23 1.1555 1221 77 „o2. 243,930 (2,362 41 566 - Tote Childrens' Village Fund - $ 1,916,160 * (18,556 $ 1,897,604 Total General Fund/General Purpose Funds $ 22,344,-62•7- -$ (216,385) $ 22,128,242 8/12/2008 DEPARTMENT OF MANAGEMENT AND BUDGET FISCAL SERVICES DIVISION Timothy J. Soave, Manager fi A"- July 17, 2008 Commissioner Robert Gosselin 2915 Lenox Troy, MI 48098 7 12( - ' 0,44 Sincerely, tOAKIANDW- . COUNTY MICHIGAN L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE Dear Commissioner Gosselin: It has come to our attention that in an effort to reduce your annual compensation, you have written a check payable to the County of Oakland in the amount of $344. Please be advised that under State law this is not permissible. Below are excerpts from a legal opinion from Corporation Counsel regarding this matter: "There can be no waiver of statutory compensation by a public employee or officer." (Id,201). "From the County's perspective, MCL 45.421 provides that: "The annual salary of each salaried county officer, which is by law fixed by the county board of commissioners, shall be fixed by the board before November 1 each year and shall not be diminished during the term for which the county officer has been elected .. . "A. waiver of statutory salary by a public officer is void as it is against public policy. Salaries of public officers which are established by law are not determined by contract or agreement between the parties. The public employer cannot pay more than the law allows and the public employee cannot accept less." Although we cannot deduct this amount from your salary, it is possible to make a donation to the County. Please contact me, either by e-mail at soaveaoakgov.com or by phone at 248-858-0807, to advise whether you wish to make a $344 donation or wish to have the money returned to you. timothy,1/;./Soave, CPFO Manager, Fiscal Services Division Department of Management and Budget EXECUTIVE OFFICE BUILDING 41 WEST - 2100 PONTIAC LAKE RD • WATERFORD MI 46328-0403 • (248) 868-0607 • FAX (24B) 975-986g 21 ® tONKIAND --- COUNTY MICHIGAN DEPARTMENT CIF MANAEMENT AND BOW L. BROOKS PATTEF1SON, OAKLAND COUNTY EXECUTIVE FISCAL SERVICES DNISIONI Timothy J Soave, Manager July 17, 2008 Commissioner John Scott 3896 Lakefront St. Waterford, MI 48328 Dear Commissioner Scott: It has come to our attention that in an effort to reduce your annual compensation, you have written a check payable to the County of Oakland in the amount of $344. Please be advised that under State law this is not permissible. Below are excerpts from a legal opinion from Corporation Counsel regarding this matter: "There can be no waiver of statutory compensation by a public employee or officer." (Id,201). "From the County's perspective, MCL 45.421 provides that: "The annual salary of each salaried county officer, which is by Ia.w fixed by the county board of commissioners, shall be fixed by the board. before November 1 each year and shall not be diminished during the term for which the county officer has been elected . ." "A waiver of statutory salary by a public officer is void as it is against public policy. Salaries of public officers which are established by law are not determined by contract or agreement between the parties. The public employer cannot pay more than the law allows and the public employee cannot accept less." Although we cannot deduct this amount from your salary, it is possible to make a donation to the County. Please contact me, either by e-mail at soavet@oakgov.com or by phone at 248-858-0807, to advise whether you wish to make a $344 donation or wish to have the money returned to you. Sincerely, AI .61 / TimothySoave, CHO Manager, Fiscal Services Division Department of Management and Budget EXECUTIVE OFFICE BUILDING 41 WEST - 2100 PONTIAC LAKE RD • WATERFORD MI 48328-0403 • (248) 858-0877 • FAX (240 9754)859 22 COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE FISCAL SERVICES DIVISION Timothy J. Soave, Manager July 17, 2008 Commissioner David Potts Stoneridge West 41000 Woodward Ave. Bloomfield Hills, MI 48304 Dear Commissioner Potts: It has come to our attention that in an effort to reduce your annual compensation, you have written a chock payable to the County of Oakland in the amount of $344. Please be advised that under State law this is not permissible. Below are excerpts from a legal opinion from Corporation Counsel regarding this matter: • "There can be no waiver of statutory compensation by a public employee or officer." (Id,201). "From the County's perspective, MCL 45.421 provides that: "The annual salary of each salaried county officer, which is by law fixed by the county board of commissioners, shall be fixed by the board before November I each year and shall not be diminished during the term for which the county officer has been elected. . . . "A waiver of statutory salary by a public officer is vod as it is against public policy. Salaries of public officers which are established by law are not determined by contract or agreement between the parties. The public employer cannot pay more than the law allows and the public employee cannot accept less." Although we cannot deduct this amount from your salary. it is possible to make a donation to the County. Please contact me, either by e-mail at soaveqoakgov.com or by phone at 248-858-0807, to advise whether you wish to make a $344 donation or wish to have the money returned to you. Sincerely, r e, Timothy kiSoave, CPFO Manager, Fiscal Services Division Department of Management and Budget EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD WATERFORD 48a25-0408 • (248) 858-0q07 • FAX (248) 075-9865 23 COUNTY MICHIGAN DEPARTMENT OF MANAGEMENT AND 13UDGET FISCAL SERVICES DIVISION Timothy J, Soave, Manager COAKLAND* L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE July 17, 2008 Commissioner Bradford Jacobsen P.O. Box 250 Oxford, MI 48371 Dear Commissioner Jacobsen It has come to our attention that in an effort to reduce your annual compensation, you have written a cheek payable to the County of Oakland in the amount of $344. Please be advised that under State law this is not permissible. Below are excerpts from a legal opinion from Corporation Counsel regarding this matter: "There can be no waiver of statutory compensation by a public employee or officer." (Id,201). "From the County's perspective, MCL 45.421 provides that: "The annual salary of each salaried county officer, which is by law fixed by the county board of commissioners, shall be fixed by the board before November 1 each year and shall not be diminished during the term for which the county officer has been elected .. . ." "A waiver of statutory salary by a public officer is void as it is against public policy. Salaries of public officers which are established by law are not determined by contract or agreement between the parties. The public employer cannot pay more than the law allows and the public employee cannot accept less." Although we cannot deduct this amount from your salary, it is possible to make a donation to the County. Please contact me, either by e-mail at soavet,t)oakamv.com or by phone at 248-858-0807, to advise whether you wish to make a $344 donation or wish to have the money returned to you. Sincerely Tirnoth . Soave, CPFO Manager, Fiscal Services Division Department of Management and Budget EECLMVE OFFICE BUILDING 41 WEST • 2100 PONTIAC LAKE RD • WATERFORD MI 48328-0403 • 1248) 858-0807 • FAX (248) 975-9889 24 TOTAL 195 $354,839.00 Interoffice MEMORANDUM to: LaVerne Smith, Fiscal Servicees cc: Judi Lockhart, Reimbursement from: Joyce Raczka, Reimbursement re: Inmate Waived Report date: August 7, 2008 Submitted for your review is the Inmate Report for 2 .008 for the Months of April and May 2008. Number of Amount Waived Accounts APR MAY 08 090469 CZ 78 $155,154.00 08 091217 CZ 117 $199,685.00 From the desk of.... Joyce Rac zka Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 Tel:248-858-7368 fax:248-975-4288 25 12008 UNCOLLECTABLE HOME IMPROVEMENT LOANS' I 1 COMMUNITY DEVELOPMENT BLOCK GRANT 1 1 HOMEOWNER 'B AL DUE 'ADDRESS 15391Evelyn J Gemmel $ 6,170.00 1784 Tamm, Rochester 4810L. 2292)Geneva A Smith $ 9,128.00 19731 Columbia. Clarkston 48348 2338 Gloria Sargent $ 7,060.00 3755 Auburn Rd. Rochester Hills 483Q9 2607 Elizabeth A Williamson $ 2 000.00 1646 Alban Femdal- 4; s 2919 Linda L. Steenbergh $ 7,270.00 123345 Crossley, Hazel Park 4803t 3269 *Darnella E. Sanders $ 6,844.00 .21300 Westhampton, Oak Park 48237 4371 *Juanita Ta or / Rees $ 9667.00 1067 Pearson Ferndal- 48220 44961*Carole K Soyka $ 9,815.00 200 Rosell Rd, Holly 48442 4551 !Albert S & Michelle M Flaler $ 8,50555 1667 E Maoledale. Hazel Park 48030 4558 *Rosemary Downing $ 11,403.00 ;4463 Webberdale. Holly 4§442 4617 Shawn & Kelly Baas 16,434.00 14630 Starmer, Holly 48442 4757 Robert & Brenda Kuecken $ 15 293.00 '622 E Madoe Haz-IP, , , ;$ • 4793 Frank & Doris Rosinski $ 10,425.00 2034 Martin Rd, Ferndale 48220 5192 Harum & Cheryl Asbury _____ $ 13,200.00 15270 E Holly Rd, Holt 48442 5251 Laura Michele Baker $ 3,915.00 128711 Townley. Madison Hts 48071 5279 Edward & Sara Cohen i $ 16,107.00 124201 Cloverlawn. Oak Park 48237 5435 Wanda J Kirkland 3 16,523.31 :6112 Grar.....logd4L2j., toka.142....._ 5550 Michelle E Myles $ 19,333.35 1 2330 S OrtoVle Rd, Ortonvill644&___ 5568 *Rosemary Downing $ 18,501.00 '4463 Webberdale. Holl 48442 5617 Lynda M Lauderback 1 $ 18,575.00 156 W Evelyn. Hazel Park4.8030 5793 Bryan & Julie Kolasinski in_$ 8,509.66 '3255 S Adams, Rochester Hills 48309 5842 Robert D & LouAnn Williams i $ 22,400.00 137 W Elza, Hazel Park 48030 5934iKevin & Amanda Gennette ' $ 25,225.00 1419 W Brickle Hazel Park 48031 5986 Merle& .. Ditto -- $ 19,828.00 1035 Oxford SouthL on 48178 5997 mond & Juanita Rees $ '16 375,001067 Parson, Ferndale 48220 6112Harve Hollander -- $ 25,000.00 1733 Pembroke Rd Birrnin'ham 48009 6194 *Wendy S Gath I $ 11,105.02 995 Cambridse 6202 Jody & Michelle Kitte Lombardy, Hi Nand 48356 6249 Donald Morrison $ 9,701.11 123441 Reynolds, Hazel Park 48030 62951Steven M & Dawn Sutton $ 18,199.57 141 W. Evel n Hazel Park 48030 6307 Dinah Wilbert $ 19,965 00 1303013osemay Blvd, Oak Park 48237 TOTAL $430,071.27 _ ! 7 TOTAL AMOUNT UNCOLLECTIBLE $867,497.27 32 write/offs ' Write/offs excel 9/07 to 7/08 I *Client has more than one loan 1 1 1 , 28 2008 UNCOLLECTABLE HOME IMPROVEMENT LOANS HOME INVESTMENT PARTNERSHIP ACT ACCOUNTS 1 1 1 ' 1 -- . CASE # HOMEOWNER SAL DUE !ADDRESS i i i 8224'*Wendy S Gath 9,719.00 995 Cambridge, Berkley 48072 8248 ,LJanice D. Bender(Sizemore) $ 9,851.00 159 W Elza, Hazel Park 48030 8273 Rose M Brozowski 1 $ 13,275.00 1605 E George, Hazel Park 48030 8345 *Darnell E. Sanders , $ 11,495.00 21300 Westhampton, Oak Park 48237 --. 8492 Diane L Kent . $ 11,250.00 241 Albany, Ferndale 43220 8552 Merrill & Barbara Morganroth 1 $ 12,535.00 12348 Harris, Ferndale 48220 8660 Charles & Donna Sanders , $ 16,915.00 :21170 Westhampton, Oak Park 48237 ' 8738 !David' & Meiisa Tornow j $ 12,760.00 14488 Webberdale, Holly 48442 ,.. 8775 Gordon & Erica White I $ 10,317.00 :26760 Barrington, Madison Hts 48071 . 8802 JoAnne Lill° ' $ 12,175.00 '27349 Dartmouth, Madison His 48071 8825 James C Stewart, Jr $ 11,755.00 1646 E George, Hazel Park 48030 --; _ 8826' Richard D & Amelia Randall 1 $ 12,000.00 1 15210 Kenwood, Oak Park 48237 8893 Dale & Patricia Kasenow ' $ 22,544.00 '108 W Browning, Hazel Park 48030 8946 1 *Terrance L & Tracy Scheel, Jr I $ 14,912.00 1309 W George, Hazel Park 48030 _ 9049 Rhonda L Odden 1 $ 13,400.00 123420 Melville, Hazel Park 48030 9069 Floyd L & Nancy L Hinds $ 19,803.00 11221 E Granet, Hazel Park 48030 9107IDana J. Bean . , $ 19,550.00 ;23112 Vassar, Hazel Park 48030 , 9192!I Michael T & Christina M Hacker. $ 19,950.00 1381 W Madge, Hazel Park 48030 , I_ 9297 Wendy Aubert $ 18,450.00 i3318 Larosa Ave, Commerce Two 48382 -1 9321 Dawn S Simmons-Waldrip ' $ 20,000.00 ,2201 Manatee, Ferndale 48220 , 9429 Adam & Carmel Pauley ' $ 20,061.00 1644 E Meyers, Hazel Park 43030 _ 9531 'Lee A Risley I $ 8,325.00 26126 Alger, Madison Hts 48071 9725 Merrill & Barbara Morganroth 11,227.00 2348 Harris, Ferndale 48220 9744 *Carole K Soyka 11,777.00 200 Roseit Rd, Holly 48442 . 9858IRuth D Lucas I $ 8,510.00 .6205 Sunnydale Rd, Clarkston 48346— _ 9894 Sheri E. Bitkowski $ 19,950.00 902 Bayfield, Orion 48362 , 9918iCarol Kerr I $ 19,515.00 244 Hurondale Dr, White Lake 48386 — I I 10069 *Terrance L & Tracy Scheel, Jr . $ 6,900.00 1309 W George, Hazel Park 48030 _ 2-BR-991 Daniel Moran I $ 38,500.00 11761 Oakwood, Ortonville 48462 I . • TOTAL i $ 437,426.00 . f-- 1 , i 1 1 TOTAL AMOUNT UNCOLLECTIBLE 867,497.27 Write/offs excec 9/07 to 7/08 i*Olient has more than one loan $ 14,452.00 $ 40,674.00 $ 82,019.00 $ 197,054.00 $ 36,570.00 M.R. 408005- 1/17/2008 Management and Budget - Go kits 23,514.00 FY 2008 BUDGET AMENDMENTS FY 2007 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 428,134,452.00 BUDGET AMENDMENTS M.R. 407222 - 10104/2007 Sheriff - Use of Forfeiture funds for addition in Canine Unit/Highland Twp M.R. 407224 -10(0412007 Circuit Court - Use of Mediation Funds M.R. 407230 - 10/1812007 County Clerk - Board of Canvassers with the City of Birmingham M.R. 407244 -11/0112007 County Clerk - Board of Canvassers with the City of Auburn Hills MR. 407245 - 1110112007' County Clerk - Board of Canvassers with the City of Troy M.R. 407246 - 11/0112007 County Clerk - Board of Canvassers with the Southfield Township M.R. 407253 -11/29/2007 County Clerk - Board of Canvassers with the City of Madison Heights M.R. 407266- 11129/2007 Circuit Court/Family Court - Continuation of Juvenile Drug Court Grant (SCAO) M.R. 407268 - 11/2912007 Sheriffs Office Prosecuting Attorney- NET Bryne Grant Acceptance M.R. 407257 - 11129/2007 Sheriff - Patrol Contract with Rochester Hills M.R. 407258 - 11129/2007 Sheriff - Use of Forfeited funds for Motorcycle Replacement M.R. 407285 - 12/13/2007 Sheriffs Office - State Criminal Alien Assistance Program (SCAAP) $ 16,275.00 45,000.00 250.00 250.00 -$ 425.00 250.00 400.00 $ 179,250.00 M.R. 407290 - 12/13/2007 M&B FY 2007 Year End Report Encumbrances $ 608,126.36 Carry Forwards $ 2,108.139.66 Appropriation of Designation - Flu Vaccines $ 125,000.00 Appropriation of Designation - Animal Control -Well $ 25,000.00 Appropriation of Designation - Economic Development $ 365,000.00 Appropriation of Designation - Motorpool - Vehicle Replac. $ 1,100,000.00 Approp. of Designation - Sheriff Patrol - In.Car Cameras $ 38,500.00 Approp. of Designation - Sheriff - Fringes on est. Union Sal. $ 191,500.00 Approp. of Designation - Sheriff - Lie Detection Prg. $ 40,000.00 $ 4,601,266.01 TOTAL AMENDED BUDGET AS OF 12/31/2007 (1ST QUARTER) $ 433,348,597.01 M.R. 407293 - 1/17/2008 Drain Commissioner - CAMS Protect $ 6,600,000.00 28 19,000.00 $ 114,768.00 68,977 00 $ (1,024,975,00) 625.00 45,000,00 FY 2008 BUDGET AMENDMENTS MR, #08011 - 1/17/2008 Sheriff - ORV Safety Education Program M.R. #08018 - 2/712008 Sheriff - Contract with Wayne County for Warrant Enforcement Parole Absconders M.R. #08017 -21712008 Sheriff - Patrol Contract with Lyon Twp Amendment #2 M.R. #08026 21712008 M & B Budget Amendment (update Property Tax budget) M.R. #08014 - 2/7/2008 County Clerk - Board of Canvassers with the City of Royal Oak M/R #080441 - 3/612008 Circuit Court FY 2008 Adult Treatment Court Funding M.R. #08049 - 3/2012008 M&B FY 2008 First Quarter Report Medical Examiner Medical Examiner - Indirect Cost Recovery 84,000.00 12,034.00 $ 96,034.00 M.R. #08043 - 312012008 $ 483,446.00 Sheriff - Use of Forfeiture funds for Equipment TOTAL AMENDED BUDGET AS OF 3131/2008 (2ND QUARTER) $ 439,774,986.01 WR #08027 -4(2412008 . Health and Human Services - Fee Increase $ 273,738.00 MR #08057.- 4/2412008 Sheriff - Termination of Contract with the City of Pontiac for 50th District Court $ (378,495.00) PR #08066 4/2412008 Sheriff - Patrol Contract Paint Creek Trail M/R #08064 -4/24/2008 Sheriff - Patrol Contract with Brandon Township WR #08079 - 4/2412008 Prosecuting Attorney - Use of Forfeiture funds MIR #08075 - 4/2412008 Health Division - MDEQ Contract MR #08095 - 5/2212008 Sheriff's Office - Marine Safety MIR #08xxx - 6/12/2008 Health Division - Fetal Infant Mortality Data Abstraction Agreement $ , 65,580.00 $ 32,190.00 2,000.00 45,536.00 47,840.00 3,780.00 23 $ 751,685.00 $ 440,618,840.01 FY 2008 BUDGET AMENDMENTS #08xxx - 6112/2008 M&B FY 2008 Second Quarter Report Appropriation of Designation - Human Resources Legal $ 185,000.00 Appropriation of Designation - District Court Mainframe Proj. $ 347,051.00 Community Corrections Step Forward fee income $ 25,000.00 Medical Examiner Autopsies $ 90,000.00 Animal Control Sterilization Fees $ 11,000.00 52/1 District Court - Assessment Fees $ 43,000.00 County Exec ERP - Sale of Equip and Grants 1.384.00 County Exec Auditing - Class fees (750.00) Reimbursement Division - Penalty Fees $ 50,000.00 TOTAL AMENDED BUDGET AS OF 6/3012008 (3RD QUARTER) 30 5 56.090,694.36 17,950.914.82 6,501.587.32 „. $ 80,643,196.50 12.667,006.83 12.147,918.83 4.380,318.52 4,257,818.52 3,114,008 27 3.024,417.27 2.589,772.46 2,474.023.45 59 6 263 347 , 0.263,347.59 " TOTAL GF/GF' FUNDS EXPENDITURES ADMINISTRATION OF JUSTICE Circuit Court 52nd District Cowl Probate Court 53,157,563.00 17,458.998.00 6.500.230.00 TOTAL ADMIN. OF JUSTICE $ 77 116.791.00 LAW ENFORCEMENT Prosecuting Attorney Sheriff 19,007,901.00 . 128,574.462.00 TOTAL LAW ENFORCEMENT $ 147,642,36300 GENERAL GOVERNMENT Clerk/Register of Deeds Treasurer Board Of Commissioners Library Board Drain Commissioner 12,191.006 00 3.930,131 .00 3.057,72400 2 578.102 00 5 002 967 00 $ 54.426.037.35 17.726,194.82 6 482 747 32 $ 78,635,879.50 $ 1.663,757.00 224.720.00 18 640 03 2.97% 1.25% 0.20% $ 1,907,317.00 2.37% 519,088.00 122,600110 09,651,00 115,749.00 4,10% 2.80% 2.83% 4.47% 0.00% $ $ 440,618,040.01 _ . S 430,437,902.01 $ (1,180,938.001 4127% 19.279,983.22 129.415,273.23 19,224,683.22 55.300.00 0.29% 128.699,998.23 _715,275.00 0.55% 5 148.695.256.45 5 147.924,681.45 $ 770.575.00 0.52% TOTAL GENERAL GOVERNMENT $ 27.359$69.0O $ 29.014,613.67 $ 28.187.525.67' S 846,968.00 2.92% $ 8,302.965.65 22,729,282.37 2,842.520.00 1,060.953 10 5.094.067.27 66.465.721.05 17.238,196.32 8.46522159 . . $ 132 405 949• 95 $ 391.181.516 57 2.68% 2.14% 0.27% 3.14% 6.48% 0.77% -1.54% 3:19% 1.22% 1.32% TOTAL GOVERNMENTAL EXPENDMJRES . 428,1 34,452.00 440,618,640.01 5 433,9118,618.55 6,630,221.46 1.50% General Fund/General Purpose Favorablei(Unfevoreble) 5,449.283.46 5,440,283.46 COUNTY OF OAKLAND FY 20Cle THIRD QUARTER FINANCIAL REPORT GENERAL FUN DIGENERAL PURPOSE REVENUE AND EXPENDITURES SUMMARY BY DEPARTMENT FY 2008 ADOPTED BUDGET EIJOGET AS AMENDED FY 20013 FORECAST AMOUNT FAVORABLE] UNFAVORA8LE1 PERCENT REVENUES GENERAL FUND Taxes Federal Grants State Grants Intergovernmental General Reimbursement intergovernmental Program Revenue Charges for Services Indirect Cost Recovery • investment Income Other Revenues $ 265,758.511.00 5 259.481.000.03 456,600 00 554.442.00 17,185,680.00 • 17.408.222.DC 8,940,000.00 8.940.000 00 2,323,241,00 2,371.081.00 88.161,031m 89 919.725.00 8.200,000.00 8,212,034.00 5,541,000.00 5,541,000.00 3" .545.589.00 35,434504.00 5 259.478,000.00 524,842.00 18.315,987.00 8.103,000.00 2.373.956.00 89,259,819.00 6,562.034.00 3,661,000.00 37.292.453 00 $ 427,641,071.00 (3.000.00) 0.00% 70.400.00 12.70% 907.745,00 5.21% (837.00(1 00) -9.36% 2.876.00 0.12% (649,907.00) -0.72% 350,000.00 426% (1,880.000.00) -33.93% 857,049.00 2.35% 5 (1,180.938.00) -0.28% SUB-TOTAL GENERAL FUND/GENEP.AL PURPOSE $ 428,134.452.00 $ 428,362.000 00 PLANNED USE OF FUND BALANCE (1) $ $ 11,756.831.01 $ 11,755,831.01 $0.00 0.00% COUNTY EXECUTIVE County Executive Admn. Management and Budgel Central Services Facilities Management Human Resources Healtn and Human Services Public Services Economic Dev. and Comm Affairs TOTAL COUNTY EXECUTIVE TOTAL DEPARTMENTS NON-DEPARTMENTAL APPROPRIATIONS TOTAL NON-DEPARTMENTALS $ 8.306.490.00 21.927,227.00 2.763.982,00 1,674,843.00 4,737,139.00 65.201971.00 16,935,230.00 7,323.039.00 - $ 128,877,921 00 350.997.004.00 $ 47 137 388 00 $ 8167.706.65 $ 225.200 00 22,241,853.91 487,420 46 2,1334.805.00 7,714.00 1,508,753.10 52200.00 4,764.129,27 329,958.00 65,973,447 65 512,274.00 17,503,110.32 (264.914.00) . 8.195,222.59 270,000.00 $ 131,289,089.49 5 1,519,860.46 $ 380.917.176.11 5.144,740.46 $ 49 450 923 44 5 47 971 442 44 1 485 481 00 3.00% (1) Noir that report forecasts Planned Use of Fund Balance w4h a zero vdriance in order to snow a balanced budget No reveaue 1Il actually be received. 31 AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 0.00% 0.00% 0.00% 0.00% EXPLANATION OF SIGNIFICANT VARIANCES $ 2,823,842.00 5,789,9 $2.00 $ 2.746.907.32 $ 5,794,227.39 2,559,254.32 $ 5,381,658.39 187,653.00 412,569.00 Internal Support Expenditures Transfers Out 2,295,360.00 2,499.407.75 3,823,403.00 97,217.00 2,499,407.75 97,217.00 0.00% 0.00% 10,537,537.46 $ 13,466,213.90 $ 12,656,372.00 1,751,22747 4,495,808.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT Judicial Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out ADOPTED BUDGET ••••••••,-..-••nn $ 9,097,686.00 43,377.00 215,195.00 AMENDED eticitET $ 0,944,742,02 $ (76,497.54) 273,846.68 30,000.00 FY 2008 FORECAST 8,944,742.02 $ (76,497.54) 273,846.68 30,000.00 Business Division Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 9,356,258.00 $ 2.017,622.00 26,814.00 271,169.00 $ 9,172,091.16 $ 2,100,404.67 26,814.00 273,703 70 $ 9,172,001.16 $ 2,047,169.67 26,814.00 273,703.70 53,236.00 0.00% 2.53% turnover 0.00% 0.00% Civil ,t Criminal Division Personnel Expenditures Operating Expenditures 6.83% Turnover 7.12% Fay. variance is due to a decrease in Juror Fees & Milage and a decrease in demand for Mediators and Appointed Criminai Defense Attorneys, The Court is experiencing an increase in alternative dispute methods of resolution, restating in a reduction expenditures. Please note: Mediator and Defense Attorney Fees have revenue generating line items which partiaHy offset the expenditures. $ 2,315,605.00 $ 2,400,922.37 $ 2,347.667.31 $ 53,235.00 2.22% Family Division/Juvenile Main1. Personnel Expenditures Operating Expenditures internal Support Expenditures Transfer Out $ 14,732,517.00 $ 11,137,759.46 $ $ 13,358,787.00 $ 13,626,213.90 $ 11,672,372.00 12,772,372.60 1,751,227.47 • 5,230,108.00 $ 26,753.163.00 $ 33.379,92127 $ 32,369,621.37 $ 600,222.00 5.39% 160,000.00 116,000.03 0.00% 734,300.00 0.00% 1,010,300.00 3.03% Fay. variance is due to the Friend of the Court fund receiving additional Federal Incentive funding due to the Federal Deficit Reduction Act. 1,722,024.00 1.17% Turnover 0.91% Fay. variance is due to a decreased in placements to State Institutions $880,000; offset by a Increase In placements to Private Institutions ($700,000). 9/5/2008 EXPLANATtON OF SIGNIFICANT VARIANCES COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES CIRCUIT COURT AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out $ 27,297,937.00 17,532,475.00 4,503,748.00 3,823,403.00 • 53,157,563.00 $ 27,416,267,91 18,516,915.85 4,798,185.60 5,357,325 00 $ 56,090,694.36 $ 27,017,379.91 $ 17,988.346.85 4,798,185.60 4,623,025.00 $ 54,426,937.36 400,888.00 528,569.00 734,300,00 1,663,757.00 1.46% 2.85% 0.00% 13.71% 2.97% 9/5/2008 Division 1 - Novi Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 4,079,898.00 $ 1,082,133.00 473,407.00 4,087,070.40 $ 4,026,740.46 $ 61,321.00 1,082,133.00 1,059,433.00 22,700.00 500,324.20 500,324.20 Total Division 1 - Novi $ 5,635,438.00 $ Division 2 - Clarkston Personnel Expenditures Operating Expenditures $ 1,792,611.00 $ . 628,548.00 1,797,470.37 $ 1,707,470.37 $ 90,000.00 628,548.00 612,548.00 16,000.00 $ 2,662,412.00 $ 2,739,799.55 $ 3,920,834.00 416,288.00 $ 3,921,032.49 416,288.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES DISTRICT COURT ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES District Court Administration Personnel Expenditures Operating Expenditures 0.00% 6.19% Fey. variance due to the Chief Justice not using his Travel budget. $ 169,023.00 $ 62,800.00 65,151.00 $ 41,058.00 65,151.00 $ 38,516.00 2,542.00 Internal Support Expenditures Transfers $ 231,823.00 $ '- 347,051.00 453,260.00 $ 450,718.00 $ 2,542.00 0.56% 0.00% 347,051.00 1.50% Turn over 2.10% Fav. variance due to actual utility costs being lower than anticipated. 0.00% 5.01% Turnover 2.55% Fey. variance is due to less than anticipated amounts needed for Drug Testing $4,000, Interpreter Fees $3,000. Jury costs $6,800 arid Medical Exam costs $3,100. These expenses fluctuate based on caseload type. 5,669,527.66 $ 5,585,506.66 $ 84,021.00 1.48% Internal Support Expenditures Transfers Out 210,771.00 30,482.00 258,224.18 55,557.00 258,224.18 65,557.00 0.00% 0.00% Total Division 2 - Clarkston Division 3 - Rochester Hills Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,633,799.55 $ $ 3,921,032.49 $ 352,188.00 1,213,970.00 1,253,770.25 1,253,770.25 $ 5,551,092.00 $ 5,591,090.74 $ 5,626,990.74 $ 106,000.00 3.87% 64,100.00 15.40% 0.00% 64,100.00 1.15% 0.00% 0.00% Fay, variance is due to a decreased usage of Professional services ($5,500), court appointed Defense Attorneys ($23,000), Juror cost of ($15,000), Interpreter Fees of ($7,600) and Travel and Conference of ($13,000) 91512008 ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES DISTRICT COURT AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Division 4 - Troy Personnel Expenditures Operating Expenditures $ 2,494,387.00 $ 2,508,102.25 $ 2,492,545.25 $ 520,590.00 598,590.00 646,090.00 15,557.00 0.62% (47,500.00) -7.94% Turnover tinfav. variance is due to a accounting error from 2007. $52,000 of the 2007 utility costs are included in the 2008 total. A budget amendrnent is recommended in the 3rd quarter forecast to correct this error. Internal Support Expenditures 363,256.00 $ 3,378,233.00 $ 390,544.62 3,497,236.87 390,544.62 0.00% $ 3,529,179.87 $ (31,943.00) -0.91% $ 17,458,998,00 $ Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 12,455,753.00 2,710,59.00 2,261404.00 30,482 00 $ 12,378,826.57 2,766,617.00 2,402,863.25 402,508.00 17,950,914.82 $ 12,211,948.57 $ 2,708,775.00 2,402,863.25 402,608.00 166,878.00 1.35% 57,842.00 2.09% 0.00% 1.25% $ 17,726,194.82 $ 224,720.00 91512008 ADOPTED BUDGET AMENDED BUDGET 325,427.00 331,019.00 internal Support 565,278.00 581,109.50 581,109.50 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES PROBATE COURT AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCE Judlcial/AdmInistration Personnel Expenditures Operating Expenditures Internal Support $ 2,443,091.00 $ 2,442,934.00 $ 2,401,934.00 $ (39,016.00) (25,236,00) 325,427.00 41,000.00 1.68% Turnover Unfav. variance due to increase in Defense Attorney Fees. 000% (13,780.00) 35.32% $ 2,774,110.00 $ 2,729,345.00 $ 2,702,125.00 $ 27,220.00 1.00% Estates/Mental Health Personnel Expenditures Operating Expenditures $ 2,306,385.00 $ 2,316,566.07 $ 2,316,566.07 $ 854,457.00 874,566.75 882,946.75 0.00% (8,380.00) -0.96% Unfav. variance is due to increase in Mental Health case load (Office Supplies). $ 3,780,622.32 $ (8,380.00) -0.22% Department Total Personnel Expenditures Operating Expenditures Internal Support $ 3,726,120.00 $ 4,749,476.00 854,457.00 896,297.00 $ 3,772,242.32 $ 4,759,500.07 835,550.75 906,536.50 $ 4,718,500.07 $ 857,710.75 906,536.50 41,000.00 0.86% (22,160.00) -2.65% 0.00% $ 6,500,230.00 $ 6,501,587.32 $ 6,482,747.32 $ 18,840.00 0.29% 9/5/2008 a) (92,300.00) 44,800.00' Warrants Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Litigation Personnel Expenditures Operating Expenditures 0.00% 0.00% 0.85% 0.00% 24.74% 0.00% 0.00% 0.13% 0.00% -79_77% 0.00% -0.10% Fav due to reduced usage of personal mileage in this division by prosecuting attorneys. Unfav personal mileage due to higher use of personal auto by prosecuting attorneys of this division. 2,451.00 61,079.00 2,311.00 344,076.00 (2,200.00) (2,200 00) COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED BUDGET ••••n•••n•nn••n AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 2,626,913.00 $ 2,637,052.12 $ 2,499,952.12 $ 137,100.00 340,894.00 717,266.54 809,566.54 5.20% Turnover and favorable overtime usage. -12.87% Unfav largely due to Budget Task of ($137,200). The Budget Task has been met and a budget amendment is recommended to delete the budget task appropriation. This is partially offset by fay, expenditure variances of $44,900 largely in Extradition Exp., Filing Fees, Microfilming & Reproductions, Printing, and Training based on brstoricai trends. Internal Support Expenditures Transfers Out Internal Support Expenditures 1,872,475.00 1,934,255.00 1,934,255.00 4,071.00 4,071.00 $ 5,344,353.00 $ 5,292,644.66 $ 5,247,644.66 $ $ 9,769,570.00 $ 9,755,177.49 $ 9,755,177.49 $ 51,324.00 51,324.00 38,624.00 12,700.00 2,311.00 344,076.00 $ 9,884,424.00 $ 10,152,888.49 $ 10,140,188.49 $ 12,700.00 $ 2,151,838.00 $ 2,150,616.22 $ 2,150,616.22 $ 2,7.58.00 2,758.00 4,958.00 $ 2,154,596.00 $ 2,153,374.22 $ 2,155,574.22 $ 4,071.00 91512008 Appellate Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Out 0.09% 0.00% 0.00% 0.00% 0.85% -10.51% 0.00% 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES PROSECUTING ATTORNEY ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLEJ PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 1,677,237.00 $ 1,673.784.85 $ 1,673,784.85 $ 7,291.00 7,291.00 7,291.00 $ 1,684,528.00 $ 1,681,075.85 $ 1,681,075.85 $ $ 16,225,558.00 $ 16,216,630.68 $ 16,079,530.68 902,267.00 778,639.54 860,439.54 1,874,926.00 1,936,566.00 1,936,566.00 65,150.00 348,147.00 348,147.00 $ 19,067,901..00 $ 19,279,983.22 $ 19,224,683.22 $ 55,300.00 137,100.00 (81,800.00) 0.29% 9/5/2008 ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST 1,983,435.86 987,627.43 (168.700.00) (228,300.00) 7,928,848.00 8,015,680.28 47,506.00 0.00% 0.00% 47,169,468.15 $ 261 .975 00 0.55% $ 18,435,797.00 $ 17,855,597.00 $ 580,200.00 3.15% 516,093.70 594,093.70 (78,000.00) -15.11% $ 47,135,327.00 $ 47,431,443.15 $ 3 18,753,859.00 369,634.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES - Sheriff's Office Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,627,998.00 5 1,630,034.02 $ 1,710,134.02 $ 65,916.00 (859,152.00) 69,048.00 284,779.00 266,807.00 (79,500.00) -4.88% (928,200.00) 108.04% 0.00% 0.00% Unfav overtime usage. Unfav largely due to Budget Task of ($925,068). The Budget Task has been met and a budget amendment Is recommended to delete the budget task appropriation. 266,807.00 $ 1,978,693.00 $ 1,038,239.02 $ 2,045,989.02 $ (1,007,700.001 -97.05% Administrative Services Personnel Expenditures Operating Expenditures $ 1,794,539.00 $ 1,814,735.86 5 525,334.00 759,327.43 -9.30% Unfav overtime usage. -30.07% Unfav largely in Professional Services and Deputy Supplies see offset In Patrol Services. $ 2,748,049.00 $ 2,976,633.29 $ 3.375,633.29 5 Internal Support Expenditures Transfers 428.176.00 404,570.00 404,570.00 0.00% 0.00% (397.000.00) -13,33% Corrective Services Personnel Expenditures Operating Expenditures 32,488,480.00 $ 32,648,215,45 $ 31,950,515.45 697,700.00 6,717,999.00 6,720,041.42 7,056,941..42 (336,900.00) 2.14% Favorable salaries and fringes due to vacancies, partially offset by tmfav overtime usage. -5.01% Linty dental services for prisoners. Medical Exams for new prisoners is increasing baled on requirement for population safety. Also, cost of culinary supplies, dry goods and clothing, and other cost related to requirements of the clinic is increasing. 1,474,181.00 1.465,124.80 0.00% (98,825.00) -208.03% Internal Support Expenditures Transfers Corrective Services-Satellites Personnel Expenditures Operating Expenditures Internet Support Expenditures Transfers 8,015,680.28 146,331.00 1,465.124.80 Transfers out ($98,825) for the Community Corrections Comprehensive Plan (#27370) grant match which will be used to cover personnel costs. Favorable salaries and fringes due to vacancies (Southfield Facility), partially offset by unfav overtime usage. Unfav Laundry and Cleaning, Dry Goods and Clothing, provisions and Other Expendable Equipment related to operation of satellite facilities. $ 20,597,674.00 $ 20,417,015.50 $ 19,914,815.50 $ 502,200.00 2.46% 9/5n2008 U3 2.70% 32.979,780.34 $ 915,600.09 294,250.00 871,090.63 1.29% 859,890.63 11,200.00 6,524,062.00 6,657,357.24 95,204.00 40,592,232.21 $ $ 7,359,083.50 6,414,257.24 95,204 00 $ 41,275,932.21 $ $ 1,316,183.50 42,900.00 701,831.00 377,700.00 (243,10om0) -3.79% 0.00% 683,700.00 1.66% 0.58% 34.99% 1,079,531.00 0.00% $ 40,361,026.00 $7,211,571 847,301.00 2,568,083.00 0.00% 2,335,898.96 324,070.00 2,335,698.96 324,070.00 Patrol Services Personnel Expenditures S 33,542,714.00 $ 33.895,380,34 $ Operating Expenditures Internal Support Expenditures Transfers Investigative & Forensic Serv. Personnel Expenditures Operating Expenditures Internal Support Fxpendffures Transfers Favorable salaries and fringes and overtime usage due to vacancies, and reductions in overtime worked related to patrol and court security contracts. Favorable Deputy Supplies due to cost reduction measures related 10 patrol and security contracts. lintav addl depreciation for two new GPS map systems installed In helicopters ($41,846), and engine overhaul or ($201,300). Favorable salaries and fringes due le vacancies, partially offset by unfav overtime usage. Fay largely due to reductions in usage of Deputy Supplies. and Forensic Lab Enbanmrneut. $ 11,098,583.46 $ $ 4,722,462.00 181,193,60 271,721.00 10,677,983.46 $ 420,600.00 284,400.00 (32.900.00) $ 4,438,062.00 214,093.60 271,721.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES SHERIFF'S OFFICE ADOPTED BUDGET AMENDED FY 2008 BUDGET FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 5.175,376.60 $ $ 10,626.955.00 Emergency Prep., Training & Comm. Personnel Expenditures $ 4,702,622 00 Operating Expenditures Internal Support Expenditures Transfers $ 5,126,7:38.00 3,79% 6.02% -18.16% 0.00% 0.00% 4,923,816.60 $ 251,500.00 4.86% Favorable salaries and fringes end overtime usage due to vacancies. Unfev largely in Equipment Maintenance, Expendable Equipment, and Office Supplies. 130,000.00 294,116.00 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfer Out $ 100.121,783.00 8,950,434.00 19,502,245.00 $ 128,574,462.00 $ 100,506,308.17 $ 9,268,125.78 19,174,059.28 466,780.00 $ 129,415,273.23 $ 98,233,708.17 $ 2,272,600.00 2.26% 10,483,525. 78 (1,215,400.00) -13.11% 19,417,159.28 (243,100.00) -1.27% 565,605.00 (98,825.00) 0.00% 128,899,998 23 $ 715,275,00 0.55% 4:1 9/5/2008 195,512.43 884,946.43 $ 891,658.43 $ Internal Support Expenditures Transfers 203,363.00 0.00% •$ 980,509.00 $ 195,512.43 0.00% (6,712.00) -0,76% $ 646,451.00 $ 875,313.00 168,721.00 $ 1,584,643,00 $ 1,713,775.00 $ 1,709,775.00 $ Elections Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers • 0,00% 0.45% Fay. Professional Services due to bids for poll worker , training DVD coming back lower than expected. 0.00% 0.00% $ 639,809.00 $ 776,113.00 188,011.00 0.23% 646,451.00 879,313.00 188,011.00 4,000.00 4,000.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED AMENDED BUDGET BUDGET FY nu FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 9.39% 217.43% Administration Personnel Expenditures Operating Expenditures $ 723,796.00 $ 53,350.00 723,796.00 '$ 655,796.00 $ 68,000.00 (34,362.00) 40,350.00 (74,712.00) Fay, due to vacancies. Amended budget includes a budget task of ($87,712).The budget task has been met and a budget amendment is recommended to delete the budget task appropriaton. Fay, Binding $13,000 due to sufficient binder stock on hand for plat books County Clerk (Vital State & Legal Rees) Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 3,500,938.00 297,408.00 624,254.00 $ 3.514,794.19 297,408.00 1,036,838.12 $ 3,514,794.19 297,408.00 1,036,838 12 0.00% 0.00% 0.00% 0.00% 4,849,040.31 $ 4,422,600.00 $ $ 4,849,040.31 $ 0.00% 9/5/2008 Register of Deeds Personnel Expenditures Operating Expenditures $ 2,599,622.00 $ 2,586,19723 $ 2,586,197.33 1,209,827.00 1,209,827.00 684,827.00 525,000.00 $ 7,484,101.00 $ 2,342,523.00 2,364,441.00 7,491,174.52 2,361,551.00 2,814,281.31 Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 7,423,174.52 $ 68,000.00 0.91% 1,910,463.00 451,088.00 19.10% 2,814,28131 0.00% • 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES CLERK/REGISTER OF DEEDS ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 43.39% Fay. Professional Services $525,000 due to decrease in number of mortgage and title documents processed by outside vendor, reflective of slowdown in the housing industry. Note related revenue unfavorability.* Internal Support Expenditures Transfers 1,236,827.00 1,250,956.61 1,250,956.61 0.00% 0.00% $ 5,046,276.00 $ 5,046,980.94 $ 4,521,980.94 $ 525,000.00 10.40% $ 157,037.00 $ 172,264.15 $ 175,464.15 $ Jury Commission Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 19,936.00 $ 5,825.00 131,276.00 19,936.00 $ 9,365.00 142,963.15 19,936.00 12,565.00 142,963.15 0.00% (3,200.00) -34.17% 0.00% (3,200.00) -1.86% Untav. Metered Postage due to increase in cost of postage. $ 12,191,065.00 $ 12,667,006.83 $ 12,147,918.83 $ 519,088.00 4.10% * Note revenue offset. 9/5/2008 N COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES COUNTY TREASURER AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expendlures Operating Expenditures $ 2,974.824.00 2,580,423.00 2,905,428.00 75,000.00 2.52% - Turnover. 257,121.00 228,844.00 173,344.00 55.500.00 24_25% Fav. variance due to delinquent tax rolls printed by the Print Slop rather than Information Technology. The variance is • partially offset by an increase in credit card fees ($12,000) caused by the increase in usage of the online tax payment System. Internal Support Fxpenditurel 698,186.00 1.171.046 52 1,179.046.52 (8,000.00) -0.68% - Unfav. due to an increase in number of delinquent property notifications. Division Total $ 2,930,131.00 $ 4,380,318,52 $ 4,257,818.52 $ 122,500.00 2,80% Department Total $ 3,930,131.00 $ 4,380,318.52 $ 4,257.818.52 $ 122,500.00 2.80% 915/2008 Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures $ 2,338,480.00 442,148.00 277,006.00 $ 3,057,724.00 $ 2,338,480.00 442,148.00 277,096.00 $ 3057,724.00 $ 2,247,280.00 $ 91,200.00 501,148.00 (1,549.00) 275,989 27 53,024,41727 $ 89,851.00 $ 2,247,280.00 $ 91,200.00 501,148.00 (1,549.00) 275,989.27 $ 3,024,417 27 $ 89,651.00 2,338,480.00 499,599.00 275,989.27 $ 3,114,088.27 $ 2,338,480.00 499,599.00 275,989.27 $ 3,114,068.27 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES BOARD OF COMMISSIONERS ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 3.90% - Fav. Fringes $100,000 offset by .Unfav. Salaries ($8,800). Salary increase prior to budget constraints and part-time position under filling full-time budgeted position. . -0.31% - FY 2008 Budget Task recludions Travel/Conference $20,000 and Legislative Expense $2,000, offset by Budget Task for entire Board of Commissioners ($40,549). Commissioners are making concerted effort to reduce expenditures in these areas. Additionally, Fay. Mileage $8.000 (reduced travel by Commissioners) and Professional Services $9,000 (County Lobbyist resigned). 0.00% - 2.88% 3.90% -0.31% 0.00% 2.88% $108,200 in Fay FY 2008 operations. ($18,549) FY 2008 Budget Task. See Library Board for corresponding offset. 9/5/2008 $ 920,588.93 $ 686,073.00 867,361.53 9.55% 1,94% 0.00% 5,000.00 100.00% 97,200.00 13,549.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES LIBRARY BOARD ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Library Board Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 2,474,023.46 $ 115,749.00 4.47% $ 1,007,042.00 099,622.00 866,438.00 5,000.00 $ 2,578,102.00 $ 1,017,788.93 899,622.00 867,361.53 5,000.00 $ 2,539,772.46 Fay. due to under filling Law Library Supervisor position. FY2008 Budget Task reductions. FY 2008 Budget Task reductions. Library Board has decided not to replace computer at this lime. Offset shown under Board of Commissioners. Department Total Persona& Expenditures Operating Expenditures Internal Support Expenditures Transfers $ 1,007,042.00 699,622.00 866,438.00 5,000.03 $ 2,578,102.00 $ 1,017,788.93 $ 920,588.93 699,622.00 686,073.00 867,361,53 867,361.53 5,000.00 $ 2,580,772.46 $ 2,474,023.46 97,200.00 13,549.00 5,000.00 $ 115,749.00 0.56% 1.94% 0.00% 100.00% 4.47% $97,200 Fay FY 2008 operations, $18,549 FY 2008 Budget Task. 9/512008 EXPLANATION OF SIGNIFICANT VARIANCES Fay - Adjusted Prior Years Expense $3,812 the result of correcting a FY 2007 general expense accrual that was entered twice. Fey - Education Programs $10,000 the result of the Soil Erosion unit spending less on education programs to inform the public on the usage of soil erosion products. Fay - Legal Services $20,000 a result of Soil Erosion unit spending less on legal issues to enforce the laws of ihe soil erosion program. Unfav - Personal Mileage ($1,800) due to underestimated budget to reimburse employees for mileage to attend outside meetings ell drain issues. Fay - Professional Services $56,340 a consequence of the Master Plan project being completed under the carry forward budget estimate. Unfav - Recording Fees ($4,300) the result of recording liens at the Register of Deeds office on properties that have not paid for their soil erosion permit. 479,784.00 922,351.92 838,652.92 53,709.00 9.08% Transfers Total Department Total 67,840.00 0.03% $ 5,602,967.00 $ 6,263,347.59 $ 6,263,347.69 $ 0.00% $ 5,602,967.00 $ 6,263,347.59 $ 6,263,347.59 $ 0.00% 67,840.00 57,840.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES . DRAIN COMMISSIONER • AMOUNT • ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT ••• Drain Commissioner Personnel Expenitures Operating Expenditures $ 3,870,905.00 $ 3,724,773.32 $ 3,674,773.32 $ 50.000.00 1.34% Fay- Salaries $31,250 and Fringes $18.750 a resull of actual labor being less than anticipated historical budget projection. Internal Support Expenditures 1,184,438.00 • 1,648,372.35 1,682,081.35 (133,709.00) -8.64% Unfav - Drain Equipment ($94,000) the result of capturing the assignment of employees equipment some charges recovered In Reimbursement General is • • equipment related to an allocation pool and includes charge for Chapter 4 i 18 drain portion of drain storage building loan. Unfav - Convenience Copier ($32,100) the result of replacing a black and white copier with a color copier. Unfav - Insurance Fund ($3,178), Maintenance Department Charges ($4,182) and Print Shop ($249) are the result of budget allocations being under estimated. 9/5/2008 $ 767,026.00 322,170.00 $ 769,459.99 333,738.60 $ 769,459.99 416,395.60 450,507.00 • 432,503.09 457,503.09 Controllable Personnel Controllable Operating Internal Support Expenditures Transfers Cut 0.00% 82,657.00 19.85% - Favorable $51,657, due to minimal repairs of Hazmat vehicles including favorability for cable for backup communications in tho amount of $31,000. 25,000.00 5.46% - Favorable L. Operations Auditing Cot itrollable Personnel Controllable Operating Internal Support Expenditures Corporation Counsel Controllable Personnel Controllable Operating Internal Support Expenditures Department Total Controllable Personnel Controllable Operating Internal Support Expenditures Transfers Out $ 1,539,703.00 5 1,643,358.68 $ $ 1,261,387.00 $ 1,278,838.19 $ 27,130.00 37.340.00 180,290,00 180,086.73 $ 1.468,807.00 $ 1,496,264.92 $ $ 2,102,093.00 $ 2,110,717.44 $ 56,393.00 56,393.00 236,139.00 230,726.35 — -- 3 2,394,625.00 $ 2,397,836.79 $ $ 6,240,957.00 629,056.00 1,436,467.00 0 $ 8,306,490.00 ===M= $ 6,280,417.79 676,633.60 1,435,915.26 0 -------- $ 8,392,96865 MI= 1.63% 1.68% 3.82% 6.55% ADOPTED BUDGET AMENDED BUDGET COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES COUNTY' EXECUTIVE AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Controllable Personnel Controllable Operat ing internal Support Expenditures 2,110451.00 223,373.00 569,531.00 $ 2,903,355.00 $ 2,121,402.17 166,505.00 587,599.09 $ 2,855,506.26 $ 2,171,045.17 226,269.00 562,599.09 $ 2,959,913.26 $ (49,643.00) (59,764,00) 5,00000- $ (104,407.00) -2.34% Unfav. Fringe Benefits due to medical insurance cost greater than budgeted. -35.89% - Budget Task. A budget amendment is recommended. 0.88% Favorable I.T. Operations •.86% Emergency Response & Preparedne $S 1,535,701.68 5 107,657.00 6.55% 1,143,838.19 $ 130,000.00 10.17% - Turnover 34,390.00 2,950.00 7.90% - Favorable due to the Omination of cash handling classes offset by revenue in class fees. 130,086.73 50,000.00 27,76% - Favorable I.T. Operations 1,313,314.92 $ 182,950.00 12.23% 2,085,717.44 $ 56,393.00 216,726.35 14,000.00 2358,836.79 $ 39,000.00 6,175,060.79 $ 650,790 .60 1,341,915.25 0 8,167,766.65 $ 225,200,00 2.68% 25,000.00 1.18% - Turnover 0.00% - 6.07% - Favorable I.T. Operations 105,357.00 25,843.00 94,000.00 9/5/2008 Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Purchasing Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers Equalization Personnel Expenditures Operating Expenditures 1,324,216.00 1,680,202.52 1,384.00 I ,384 .00 $9,527,938,00 $9,548,166.05 1,680,202.52 1,384.00 $ 9,713,666.05 ($165,500.00) $ 5,706,766.00 $ 6,263,638.11 $ 6,186,279.11 $ 77,359.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT. EXPENDITURES • MANAGEMENT AND BUDGET ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $ 373,187.00 $ 373,187.00 8 373,187.00 0.00% 8,588.00 310,045.00 8,145.00 301,900.00 97.37% 16,951.00 16,515.00 16,515.00 0.00% $ 398,726.00 $ 699,747.00 $ 397,847.00 $ 301,900.00 43.14% $ 1,135,154.00 $ 1,123,765 96 $ 998,065.96 8125,700.00 11.19% 46,323.00 46,454.50 39,454.50 7,000.00 15.07% '181,420.00 180,222.41 180,222.41 0.00% $ •1,362,897.00 $ 1,350,442.87 $ 1,217,742.87 $ 132,700.00 9.83% $301,000 Due to excess savings towards Budget Task and fay. in Office Supplies $900, Fay. Turnover Fay Travel/Conference $7.000 due to efforts to reduce usage arid costs. • $ 7,969,678.00 $ 7,633,919.53 $ 7,837,319.53 $ (203,400.00) -2.66% Fay. Salaries $168,700 due to employees who participatedin the Retirement Incentive Program, offset by kinfav. Fringes ($372,100) duo to cost for Medical greater than budgeted. 232,660.00 232,660.00 194,760.00 37,900.00 16,29% Fay. Mileage $27,000, Travel $8,000 and Expend Equip. $2,900 all due to budget constraints. Fiscal Services Personnel Expenditures Internal Support Expenditures Transfers 0.00% 0.00% -1.73% 1.24% Fav. due to deletion of positions, streamlining operations and reorganizing the Division. Reimbursement has been reassigned to Fiscal Services effective June 21, 2008 per MR #08097. Operating Expenditures Internal Support Expenditures 138,240.00 1,690,422.00 157,587 31 2,317,559.61 157,587.31 2,317,559.61 0.00% 0.00% $ 7.535.428.00 $ 8,736,785.03 $ 8,661,426.03 $ 77,359.00 0.89% 915/2008 03 EXPLANATION OF SIGNIFICANT VARIANCES Reimbursement Personnel Expenditures $ 2,426,601.00 $ 1,816.866.20 S 1,688,102.62 $ 126,763.58 91.700.0D 77,051.20 89,392.02 (11,440.82) -14.68% 583,937.00 497,324.02 473,677.32 23,646.70 4.75% $ 3,102,238.00 $ 2,392,141.42 $ 2,251,171.96 $ 140,969.46 5.89% Based on actual costs 10-1-07 through 6-30-08. LInfav. Refund Prior Year Expense ($17,000) offset by Fay. Expend. Equip. $3,000 due to budget ocritraints. Based upon actual costs 10-1-CT through 6-30-08. Operating ExpendJtures Internal Support Expenditures Transfers $ 487,428.46 2,14% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES MANAGEMENT AND BUDGET ADOPTED BUDGET . AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT 7.09% Actual Costs. lay, due to deletion of positions, streamlining operations and reorganizing the Division. Reimbursement operation under Fiscal Services effective June 21, 2008 per MR #08097. Department Total Personnel Expenditures Operating Expenditures Intemat Support Expenditures Transfers $ 17,611,396.00 $ 17,211.376.80 $ 17,082,954,22 $ 128,42158 517,511.00 824,698.01 489,338.83 335,359.18 3,796,946.00 4,691.823.56 4,668,176.86 23,646.70 1,384.00 1,384 00 1,384.00 $ 21,927,227 00 $ 22,729,282.37 $ 22,241,853.91 0.75% 40.66% 0.50% 0.00% 9/5/2008 411, co $ 218,864.00 $ 198,866.02 $ 218,752.02 5 (19,886.00) -10.00% $ 1,263,419.00 $ 1,267,220.33 $ 1,239,620.33 $ 27,600.00 2.18% Fay. due to vacant postiorrs under-filled with PINE. A budget amendment is recommended. Operating Expenditures Internal Support Expenditures Transfers 56,818.00 1,224,881.00 56,859.60 1.319,574.05 56,869.60 1,319,574.05 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES CENTRAL SERVICES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE} PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administrative Personnel Expenditures Operating Expenditures internal Support Expenditures Transfers Support Services Personnel Expenditures men••••••nn•n••• army $ 202,349.00 $ 202,349.00 5 202,349.00 5 2,600.00 (17,286.00) 2,600.00 (191386.0U) 13,915.00 13,803.02 13,803.02 0.00% 115.04% FY 2008 budget task is $19,886. An amendment is recommended to offset the Budget Task. 0.00% 1.04% $ 2,545,118.00 $ 2643.653.98 $ 2,616,053.98 $ 27,600.00 Department Total Personnel Expenditures $ 1,465,768 .00 $ 1,469,569.33 $ 1,441,96923 $ Operating Expenditures 59,418.00 39,573.60 59,459.60 internal Support Expenditures 1,238,796.00 1,333,37 7.07 1,333,377.07 Transfers - 27,600.00 (19,886.00) 1.88% -50.25% 0.00% 0.00% 0.27% $ 2,763,982.00 $ 2,842.520.00 $ 2,834,806.00 $ 7.714.00 9/512008 .1,01.1~1 Administration Personnet Expenditures $ 392,439 00 $ 392,439.00 $' 385.189.00 $ $ 1,034,417.00 $ 1,036,596 00 $ 1f6,600,00 116,600.00 982,096.00 $ 54,500.00 116,600.00 5.26% - The budget task will reduce salaries and fringe benefit costs by $44,608. Additionally, fringe benefits fay. Is forecasted. A budget amendment Is recommended to ireplement the budget task reduction, which will reduce the fay. Personnel variance 0.00% by $44,608. COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES . FACILITIES MANAGEMENT ADOPTED AMENDED BUDGET BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE). PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 7,250.00 1.85% - The budget task will reduce salaries and fringe benefit casts by $17,422, which offsets higher fringe benefit costs ($10,200). Budget amendments are recommended to fund the fringe benefit variance and to implement the budget task reduction, which will eliminate the fav. Personnel variance. Operating Expenditures Internal Support Expenditures Facilities Engineering Personnel Expenditures Operating Expenditures 4,500.00 (12,050.001 159.60% •- Amended budget includes a negative budget task appropriation of ($12,050). The budget task has been met and a budget amendment Is recommended to delete the negative budget task appropriation, which will eliminate the unfav. Operating variance. 42,511.00 42,5 11.00 $ 440,039.00 $ 427,400.00 $ 432,200.00 $ (4,800.00) -1. :2% 4,500.00 (7,550.00) 43,100.00 0.00% internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures 83,787.00 80,357.10 77,857.10 $ 1,234,804.00 31,233,553.10 $ 1,176,553.10 $ $ 1.426,856.00 $ 1.429,035.00 $ 1,367,285.00 $ 121,140.00 109,050.00 121,100.00 126,887.00 122,868.10 120,368.10 2,500.00 67,000.00 61,750.00 (12,060.00) 2,500.00 3.11% - Fay. Motor Pool costs due to reduced project activity. 4.62% 4.32% -11.05% 2.03% S 1,674,843.00 $ 1.660,953.10 5 1,608,753.10 $ 52,200.00 3.14% •n•• •••• 1••• 9/5/2008 EXPLANATION OF SIGNIFICANT VARIANCES ••,* ••••n•••••••, Administration Personnel Expenditures Operating Expenditures Internal Support Expenditures Workforce Management Personnel Expenditures Operating Erpenclitures COUNTY OF OAKLAND PY 2008 THIRD QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE)PERCENT $ 662,778 00 $ 658,424,79 $ 602,424.79 $ 66,000.00 9,87% Savings the result of Deputy Director position budgeted as full-lime eligible, but filled as part-time non-eligible. 494.653.00 40,600.00 7.57% Favorable variance primarily reflects $48,759 additional savings after meeting the departments Budget Task of ($34,083) with reorganizalion as approved per MR. #08101. Also. reflects .less than anticipated usage of Fees Per Diem $9,500 due to fewer meetings and $2,000 fav in Employee Med Exams ADA due to hiring freeze, offset by unfavorable variance of (20,000) in Professional Services due to arbitrations with Sheriff deotity union. 301,394.00 535,153,00 35,401.00 70,805.13 64,206.13 6,600.00 9.32% Mailroom projected to be favorable $6,100 clue to reorganization and improved efficiencies In operations. $ 1,000,573.00 $ 1.274,383.92 $1,161,283.92 $ 113,100.00 8.87% $ 1,573,022.00 $ 1,721,140.18 $1,715,740.18 $ 5,400.00 031% Turnover, 194,947.00 393,760.00 282,160.00 111,600.00 28.34% Due to hiring freeze, expense anticipated to be favorable for Employees Medical Exams $17,600, Examination Materials $23,300, and Recruitment Expense by $54,900. Also, favorable Computer Supplies $2,500 and Expendable Equipment Expense $1,200 as need for additional computer supplies and equipment less than anticipated. Internal Support Expenditures 548,120.00 674,395,65 641,895.65 32,500.00 4.82% Far. primarily due to lower experise than anticipated for Info Tech Operations $31,000. • $2,316,089.00 $ 2,789,295.83 5 2,639,795,83 5 149,500.00 5,36% Benefits Administration Personnel Expenditures $ 1,019,436.00 $ 803,126.02 $ 762,666.02 $ 40,458.00 5.04% Turnover. 9/5/20013 Operating Expenditures 225,954.00 60,349.50 32,349.50 28,000.00 Internal Support Experiditures 175,087.00 108.932.00 l3.032 0t) • ADOPTED AMENDED BUDGET BUDGET COUNTY OF OAKLAND FY 2005 THIRD QUARTER REPORT EXPENDITURES HUMAN RESOURCES AMOUNT FY 2008 FAVORABLE FORECAST (LINFAVORABLEIFERCENT EXPLANATION OF SIGNIFICANT VARIANCES 46.40% Reflects $12,700 fayorability for remaining portion of Intern Program allocation, which is now under Workforce Management Division. A budget amendment is recommended ho reallocate remaining budget to Workforce Management Also reflects favorability in Periodicals, Books, Subscriptions $3,400, Travel and Conference $4,300 and Office Supplies $4,000 due to reorganization. It is projected there will not be a need for additional equipment, which would make Expendable Equipment Expense favorable by $2,000, (1,100.00) -0.66% Telephone Communication expenses continuing to be higher than allocation for # is division ($4,800), offset by less than anticipated usage of Print Shop $3,800. 6.54% $ 1,420,477.00 $ 1,030,407.52 $ 963,049.52 $ 87,358.00 Department Total Personnel Expenditures Operating Expenditures Internai Support Expenditures $ 3,255,236.00 $ 3,192,690.99 722,295.00 989,262.50 759,608.00 912,133.78 .... $ 4,737,139.00 $ 5,094,087.27 $3,080,832.99 $ 111,858.00 3.50% 809,162.50 180,100.00 18.21% 674,133.78 38,000.00 4.17% $ 4,764,129.27 $ 329,958.00 6.48% 9/5/2009 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES AMOUNT ADOPTED AMENDED FY 2008 FAVORABLE BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures $ 208,038.00 $ 208,038.00 $ 200,038.00 $ 8,000.00 3.85% Favorable Fringe Benefits, as County practice is to budget fringes based on County average. However, departments are charged based on the actual illustrative rates, coverage, and - benefits for the individual employees. 11,536,165.00 11,340,730.00 11,559,456.00 390,064.00 3.44% Anticipating Favorabiiity for RA relating to costs incurred for - care of neglected and abused wards of the court. Internal Support Expenditures Transfers Out 11,172.00 10,688.00 10,688.00 - 0.00% $ 11,755,375.00 $ 11,559,456.00 $ 11,770,182.00 $ 398,064.00 3.44% Health Personnel Expenditures $ 26,449,794.00 $ 26,548,052.28 $ 25,658,052.28 $ 890,000.00 3,35% - Fay due to turnover offset by (Unfav.) Salaries in the Pers. & Prey. Health ($153,000), Overtime in Environmental Health ($47,805) and Field Nursing ($36,000) due to high activity. Operating Expenditures 4,871,749.00 5,093,944.81 5,279,944.81 (186,000.00) -3.65% - Unfav. Medical Supp. ($116,000), and Office Supplies ($27,000), due to price increases and restocking of supplies. Internal Support Expenditures 3,447,926.00 4.231,319.11 4.118,319.11 113,000.00 2.67% - Favorable IT Operations Transfers Out 120,908.00 120,908.00 - Per Jail Alliance With Support (JAWS) Program Res. #07286 and Cube Truck. $ 34,769,469,00 $35,994,224.20 $ 35,177,224.20 $ 817,000.00 2.27% Children's Village Personnel Expenditures $ 12,719,801.00 $ 12,912,485.84 $ 13,006,485.84 $ (94,000.00) -0.73% - Favorable Emergency Salaries usage $209,060, offset by unfav regular Salaries and Fringe Benefits. Operating Expenditures $ 3,586,059.00 3,623,174.37 3,623,174.37 . - 0.00% - Internal Support Expenditures 2,379,267.00 2,396,381.24 2,396,381.24 .- 0.00% - Transfers Out ., .. $ 18,685,127.00 $ 18,932,041.45 $ 19,026,041.45 $ en az. (94,000.00) -0.50% 9/5/2008 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES HEALTH AND HUMAN SERVICES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Department Total Controllable Personnel Controllable Operating Non-Controllable Opera ling Transfers Out $ 39,377,633.00 $ 39,668,576.12 19,993,973.00 20,057,849.18 5,838,365.00 6,638,388.35 120,908.00 $ 38,864,576.12 20,462,575.18 6,525,388.35 120,908.00 $ 804,000.00 2.03%' 204,064.00 1.02% 113,000.00 1.70%. - 100.00%, $ 65,209,971.00 $ 66,485,721.65 $ 65,973,447.65 $ 1,121,064.00 1.69% UI 01 9/5/2008 0.00% - 0.00% $ 2,147,675.00 $ 2,145,47531 $ 2,130,02731 $ $ 3,485,133.00 $ 3,490,932.11 $ 3,469,131.11 $ 842,622.00 897,643.69 857,643.69 Community Corrections Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 545,912.00 680,326.01 680,326.01 301,624.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES • - (118,846.00) Public Services - Admin. Personnel Expenditures Operating Expenditures Interoal Support Expenditures $ 185,899.00 4,800.00 6,812.00 $ 185,899.00 $ (117,046.00) 6,397.00 185,899.00 $ 1,800.00 6,397.00 0.00% - 101.54% - Amended budget includes a budget task of ($121,846). The budget task has been met and a budget amendment is recommended to delete the budget task appropriation. Fav. Special Event Program $2,000 and Travel & Conference $1,000 due to conscious effort to keep costs down. 0.00% - $ 197,511.00 $ 75,250.00 $ 194,096.00 $ (118,846.00) -157.93% $ 1 10,448.00 5,000.00 Veterans' Services Personnel Expenditures Operating Expenditures .674,112.00 $ 1,675,820.21 221,572.00 221,572.00 1,665,372.21 $ 216,572.00 0.62% - Turnover 2.26% - Fay. Soldiers' Hurial due to Sower than anticipated veteran burials. Internal Support Expenditures Transfers 251,991,00 248,083.30 248,083.30 15,448.00 21,801.00 40,000.00 0.72% 0.62% - Turnover 4.46% - Fay. Contracted Services $60,000 due to conscious effort to keep costs down more than offsets unfav. Drug Testing ($20,000) for offender treatment due to an increase in participants. A budget amendment is recommended to recognize favorability in operating expenses and additional Fee Income revenue.* (301,624.00) 0.00% - 0.00% - Transfers Out for the Community Corrections Comprehensive Plan (27370) grant match which will be used to cover personnel costs, partially offset by additional Fee Income.* $ 4,873,667.00 $ 5,068,901.81 $ 5,308,724.81 $ (239,823.00) -4.73% 9/5/2008 * Pee related revenue offset, MSU Ext. - Oakland County Personnel Expenditures Operating Expenditures $ 811,103.00 $ 87853.00 Internal Support Expenditures 353,472.00 $ 3,561,042.07 649,679.00 $ 3,639,055.00 633,077.00 $ 3,521,042.07 664,679.00 804,439.00 828,642.47 828,642.47 Medical Examiner Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers 40,000.00 1.12% - Turnover (15,000.00) -2.31% - Unfav. Laboratory Fees ($20,000) due to Increase in material costs partially offset by Fay. Transportation Service $5,000 as fewer bodies are transported which correlate with the caseload. " A budget amendment is recommended to recognize additional $15,000 revenue in Cremation Approval Fee to offset unfavorable expenses. 0.00% - COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 10,067.00 2,200.00 844,371.40 $ 834,304.40 $ 87,853.00 85,653.00 355,329.88 355,329.88 1.19% - Turnover 2.50% - Fay. Professional Services $2,200 due to the use of MSLI Extension educators from other counties that don't charge fees for the teaching Master Gardener classes. 0.00% - $ 1,252,428.00 $ '3,287,554.28 $ 1,275,287.28 $ 12,267.00 0.95% $ 5,076,571.00 $ 5,039,363.54 $ 5,014,363.54 $ 25,000.00 0.50% 9/5/2008 • See related revenue offset. Anima/ Control Personnel Expenditures Operating Expenditures $ 1.831,688.00 $ 1,874,962.70 $ 1,824,962.70 $ 154,919.00 166,266.02 179,265.02 50,000.00 (13,000.00) 0.00% 45,390.00 41,350.00 4,040.00 Circuit Court Probation Personnel Expenditures - Operating Expenditures 44,838200 8.90% Fay. Travel & Conference $2,990, Membership Dues $800 and Personal Mileage $250 due to conscious effort to keep costs down. 132,316.00 (95,606.00) (301,624.00) 1.14% -4,90% 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES PUBLIC SERVICES ADOPTED BUDGET Ao. AMENDED BUDGET FY 2008 FORECAST AMOUNT FAVORABLE (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 2.67% - Turnover -7.82% - Unfav. Special Event Program ($3,000) due to providing meals to prisoners in the Trusty Camp during special events; Animal _ Suppties ($6,000) due to an increase in supplies, food and litter for impounded animals, Housekeeping & Janitor Supplies ($3,000) as a result of new cleaning protocols implemented to cut down on the transfer of disease between animals and Office Supplies ($1,000) due to the reorganization and remodeling in the animal shelter, offset by Fay. Animal Sterilization Fees of $13,000 based in increase in activity.* A • budget amendment is recommended to recognize additional revenue in Animal Sterilization Fees to offset unfavorable expenses. Internal Support Expenditures Transfers 569,621.00 754,290.90 754,290.90 0.00% - $ 2,558,228.00 $ 2,795,519.62 $ 2,758,519.62 $ 37,000.00 1.32% 784,312.00 Internal Support Expenditures 780,741.56 780,741.56 0.00% $ 829,150.00 $ 826,131.56 $ 822,091.56 $ 4,040.00 0.49% Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers $11,628,990.00 $ 11,633,027.49 $ 11,500,711.49 $ 1,989.681.00 1,951,357.71 2,046,963.71 3,316,559.00 3,653,811.12 3,653,811.12 301,624.00 $16,935,230.00 $ 17,238,196.32 $ li,503,110.32 $ (264,914.00) -1.54% 9/5(2000 131 • See related revenue offset. 03 Community and Home Improvement Personnel Expenditures Operating Expenditures Transfers $ - $ 341,292.00 341,292.00 0.00% 9/5/2008 - $ 341,292.00 $ 341,292.00 $ COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED BUDGET AMENDED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES Administration Personnel Expenditures Operating Expenditures S 1,378,055.00 5 1,373,841.00 5 1,367,641.00 $ 6,200.00 458,234.00 797,926.25 715,726.25 82,200.00 0.45% - Turnover 10.30% - Fav. Operating $156,700, primarily Professional Services, as well as Advertising, Printing, Travel & Conference, Legal Services, and Information Supplies for update of the Solid Waste Management Plan, which is delayed pending reformatting of plan guidelines by the State. Fay. is partially offset by unfav. NO HAZ Program costs i$74.500), primarily Professional Services, which are largely offset by fay, program revenue. Expenditure and revenue variances for NO HAZ are both due to expanded program activity. All costs incurred for the NO HAZ Program are fully reimbursed to the County by participating communities. internal Support Expenditures 133,209.00 138,277.07 138,277.07 _ 0.00% - 88,400.00 3.83% 77,500.00 56,100.00 $ 1,969,498.00 $ 2,310,044.32 $ 2,221,644:32 $ Planning and Economic Development Services Personnel Expenditures $ 3,687,891.00 $ 3,709,732.72 $ 3,632,232.72 $ Operating Expenditures 727,775.00 1,162,273.65 1,106,173.65 internal Support Expenditures 912,255.00 $ 5,327,921.00 $ 5,788,266.27 $ 5,606,666.27 $ 11 .600.00 2.09% - Turnover 4.83% - Fait. Professional Services $45,000 due to delay of local wage and salary survey and Main Street website upgrades and fay. Business Recruitment $25,000 based on expected usage for trade missions; partially offset by unfav. Personal Mileage ($8,700) for travel for local development activities and Dry Goods & Clothing ($5,000) for purchase of promotional articles for Emerging Sectors Program. 5.24% - Fay. Information Technology Operations based on anticipated charges. 3.14% 916,259.90 868,259.90 48,000.00 LEI $ 25,620.00 $ 25,620.00 0.00% 1.64% 7.06% 4.55% 0.00% 3.19% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS ADOPTED BUDGET AMOUNT FY 2008 FAVORABLE FORECAST (UNFAVORABLE) PERCENT $ 5,091,566.00 1156,009.00 1,045,464.00 Workforce Development Personnel Expenditures Operating Expenditures Internal Support Expenditures Department Total Personnel Expenditures Operating Expenditures Internal Support Expenditures Transfers AMENDED BUDGET $ 5,109,193.72 1,960,199.90 1,054 ,536.97 341,292,00 $ 25,620.00 $ $ 5,025,493.72 $ 83,700.00 1,821,899.90 138,300.00 1,006,536.97 48,000.00 341,292.00 - $ 8,195,222.59 $ 270,000.00 $ 7,323,039.00 $ 8,465,222.59 $ 25,620.00 $ 25,620.00 $ 25,620.00 $ EXPLANATION OF SIGNIFICANT VARIANCES 0.00% co 9/5/2005 AMOUNT FAVORABLE [UNFAVORABLE) FAVOThr (9,500.00) 53.000%00 Total COUNTY BUILDINGS $ 12,740,075.00 $ $ 3,267,469.00 $ 13,447,1325.20 $ 13,404,325.20 5 2,820,960.39 $ 43,500.00 0.32% 200,000.00 7.09% 2,620,960.39 $ RESERVED FOR TRANSFERS Expenditures Administrative Leave Budget Transition $ (400,000.00) 3 (86,198.21) $ (86,198.21) $ 4,993,789.00 4,993,789.00 COUNTY OF OAKLAND FY 2000 THIRD QUARTER REPORT EXPENDITURES NON-DEPARTMENTAL NON-DEPARTARTMENT APPROPRIATIONS COUNTY OPERATIONS County Expenditures Insurance Fund insurance Surety Bonds Logos and Trademarks Road Commission)Corent Drain Assessment Road Comirintssion‘Tri Party Agreement Personal Mileage Disaster Supplies Provisions Communications Equipment Transfer to CMHA BUDGET AS ADOPTED $ 149,477.00 16,900.00 30,000.00 1,340,082.00 1,500,000.00 53,000.00 30,000.00 9,620,616 00 BUDGET AS ADJUSTED $ 149,477.00 16,900.00 30,000.00 1,340,082.00 1,875,125.00 53,000.00 23.514.00 30,000.00 178,747.02 130,364. 16 9,620,616 00 FY 2008 FORECAST 5 158,977.00 16,900.00 30,000.00 1,340,082.00 1,875,125.00 23,514.00 50,000.00 178,747.02 130,364.18 9,620,616 00 PERCENT -6.36% 0.00% 0.00% 0.00% 000% 100.00% 0.00% 0.00% 0.00% 0.00% 0.00% EXPLANATION Funding for emergency supplies. Carry forward for security cameras Carry forward -Non-public safety radios STATE AND FEDERAL - COUNTY ASSOCIATIONS Area Wide Water Quality Assoc of Metro Sewage Agencies Michigan Assoc. of Counties National Assoc. of Counties 5.E.M.C.C.G. Traffic Improvement Association Total SUNDRY EXPENSE 55,000.00 $ 1,700.00 70,700.00 24,000.00 579,000.00 30,000 00 760,400 00 $ 55,000.00 5 1,700.00 70,704.00 24,000.00 579,000.00 30,000.00 760,400.00 $ 300,361.97 $ 70,700 00 24,697 00 584,000.00 30,000 00 709,397,00 $ 300,361.97 65,000.00 100.00% 1,700.00 100.00% - 000% (697.00) -2.90% (500000) -0.86% 0.00% 51,003.00 6.71% 0.00% $ 300,000.00 $ 0.00% Favorability offset is forecasted in Departments. 0.00% - Planned surplus per MR#08026 and MR#08049 which will be used to offset revenue shortages in FY 2009 and FY 2010. roR# own established planned surplus of $2,252,589 and approved MR# 08049 totaling $2,741,200 for GFGP departments. Classification and Rate Change Contingency Emergency Salaries Grant Match Info Tech Development Legislative Expense 395,971.00 146,744.00 1,305,500.00 3,763,664.00 6,011,579.00 180,500.00 238,236.00 8,236.00 247,073.00 7,073.00 754,671.30 754,671.130 476,068.00 476,068.00 1,545,588 29 1..545,588,29 82,500.00 230,000.00 240,000.00 82,500.00 1.;6.54% 97.14% 0.00% 0.00% 0.00% 100.00% 91512008 go.xis BUDGET AS ADOPTED 75.000.00 53,000.00 4,000.00 643,478.00 :364 .360.00 5 12,743,796.00 0.00 0.00 1,145,764.00 0.00 11,242,762.00 10,542,762,00 1,449,950.00 t,449,950.00 1,054,175.00 1,054,115.00 400,000.00 425,000.00 413,997.00 425,179.00 0.00 0.00 1,619,000.00 1.619,000.00 0.00 6,600,000.00 0.00 0.00 PERCENT 67.68% 96.23% 100.00% 0.00% 000% 13,36% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Misc Capital Outlay Overtime Appropriation Workshops and Meetings Fringe Benefi1Adjustmen1 Summer Employees Salary Appropriation Total Transfers to Other Funds Revenue Sharing Reserve Fund Jail Population Management Fund Capitaf & Cooperative Initiatives Revolving Fund Debt Service - West Wing Refunding Debt Service - Competer Center Refunding Project Work Order Fund Fire Records Management Radio Communications CLEWS Collaborative Asset Management System Medical Care Facility EXPLANATION Decreased transfers per MR#C8026 Decreased transfers per MR#08026 FMO Special Projects Insurance and Management Fees are recorded in Health and Human Services Administration Division. BUDGET AS ADJUSTED 59,f 04.00 53,000.00 4,000.00 543,478.00 $ 8,911,309.88 Pf 2008 FORECAST 19,104.00 2.000.00 $ 7,720,331.86 AMOUNT FAVORABLE (UNFAVORABLE) 40,000.00 51,000.00 4000.00 543,478.00 $ 1,190,978.00 10,542,762.00 1,449,950.00 1,054,175 00 425.000 00 425,179.00 1,6 19,000.00 8,600.000 00 5 5 Facilities Mainenance & Operations Motorpool Fund 0.00 0.00 1,100,000.00 1,1 00,000.00 -100.00% 0.00% TOTAL NON•DEPT. APPROPRIATIONS S 47,137,3E13.00 ======1 5 49,456,923 44 $ 47,971.442.44 $ 1,485.481.00 _ 3.00% 0.00% 0.00% 0.00% am% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT EXPENDITURES NON.DEPARTMENTAL Total $ 17.325.648.00 $ 23,216,066.00 $ 23,216,068.00 $ TRANSFER TO GENERAL PURPOSE FUNDS Public Health Fund Child Care Fund Social Welfare Fund Foster Care $ 27,381,655.00 23.387.368.00 1,000.00 $50,770,023.00 5 28,254,433.74 24,553,115.88 1,000.00 552,808,549.62 $ 28,254433.74 $ 24,553,115.88 1,000.00 $52,808,549.62 5 TOTAL EXPENDITURES $ 97,907,411.00 $ 102,265,473.06 $ 100,779,992.06 5 1,465,481.1)0 1.45% CO h.) 9/15/2008 ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST VARIANCE • FAVI(UNFAV) PERCENT ••••••••••Mr 4^...,••••• EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUE OPERATING EXPENSE C 00% Fay. Income from Investments due to increased investment base. $ 27,400.00 $ 27,400.00 - $ - 0.00% 0.00% 0.00% 0.00% $27,400.00 $0.00 $27,400.00 $ 14,200.00 $ 14,200.00 $ 13,200.00 $ 13,200.00 $ 144 119.89 $171,5/9.89 NET OPERATING INCOME (LOSS) NON -OPEP.AT LNG REVENUE (EXPENSEI $ TOTAL INCOME BEFORE CONTRIBUTIONS AND TRANSFERS TRANSFER OUT CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT ENTERPRISE FUNDS SHERIFF'S DEPARTMENT JAIL INMATE COMMISSARY FUND (MOO) $ 1,451,970 00 $ 1,451,970 00 $ 1,433,300.00 $ (18,670.00) $ 1,451,970.00 $ 1,451,970.00 5 1,419,100.00 $ 32,870.00 -1.29% - Retail pricin adjusted Es cnst of inventory rises. Also. correction of sales revenues for FY 2006. 2.26% - Fay. Merchadise $24,400, Salary 56.600 and Filf16e Benefits $3.700 offsel by Unfav. Depreciation ($1,900) due to purchase of EarifQing Equipment. 915/2008 0) [SHERIFF AVIATiON ft68000 OPERATING REVENUES: Outside Revenue Inside Revenue Total Revenue OPERATING EXPENSES 50,00 $0.00 $ 1.755.654.00 5 1,756,654.00 $ 1,756,654.0Q $1,756.654.00 $1,319,154.00 $1,319,154.00 $0.00 $ 1,999,800.00 $1 .999,800.00 31,562,300.00 $0.00 243,14660 5243,146.00 $ 1243,146 00) $0.00 0.00% 0.00% 0.00% 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS SHERIFF'S OFFICE ADOPTED BUDGET AMENDED BUDGET FY 2008 FORECAST VARIANCE FAVAUNFAY) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 0.00% 13.84% - Increased Charge to department to cover expenses listed below. 13.84% -18 43% - Unfav. Additional depreciation ($41,846) being charged for 2 new GP S mapping systems installed into the helicopters. Expense began October 1, 2007. Unfav. net Equip Maint ($201,300) due to mandated 3,000 hour engine inspection and partially offset by primarily $60,000 Fay. Other Operating Expenses NET INCOME (LOSS} BEFORE TRANSFERS IN (OUT) NON-OPERA1ING REVENUE OPERATING TRANSFERS IN 5431,500.00 5437,500.00 $0.00 $0.00 $0.00 50.00 $0.00 $0,00 $437,500.00 $0,00 $ 0.00 $ 50.00 5 5437,500.00 NET REVENUES OVER(UNDER) EXPENSES Total Net Assets - Beginning Total Net Assets - Ending $437 500 0(1 $437 500 00 $ 52 376,599 56 52,814.099.56 0.00% Funds necessary to cever repayment of DTR#- Loans 9/5/2008 EXPLANATION OF SIGNIFICANT VARIANCES $ 8,897,863.GO S 8,897,863.00 $ 9,342,756.00 • $ 444,893.00 5.00% Revenues projected at 3 year average (2005-2007) of 105% applied to 2008 budgeted amounts. S 24,264,863 00 $ 24,282,863.00 $ 22,097,400.00 5 2,185463130 9.00% Expenses projected at a3 year average {2005-2007) of 91% applied to 2008 budgeted amounts. 0.00% • 0.00% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT ENTERPRISE FUND PARKS & RECREATION .........nw.w.m.m..ffinwnonr~re.••••••••••••.•••••••••••••••••••• OAKLAND COUNTY PARKS Si RECREATION 150800) OPERATING REVENUE OPERATING EXPENSE ADOPTED AMENDED FY 2008 VARIANCE BUDGET EUDGET FORECAST FAV4UNFAV) PERCENT ..•••n••• NET OPEP.A LING INCOME (LOSS) $ (15,367,000.00) $ (15,385,000.00) $ (12,754,644.00) $ 2,630,358,00 -17.10% NION-OPERAliNG REVENUE (EXPENSE) $ 15,367,000.00 S 15.385.00000 $ 16,424,252.00 $ 1039,252.00 6.75% Revenues F. for Deliquent Tax Prior Year $22,100, Property Tax Levy 8247,700 and Income from Investments $812,100. TOTAL INCOME BEFORE . CONTRIBUTIONS AND TRANSFERS $ - S - $ 3,669,608.00 $ 3,669,608.00 TRANSFER IN S - S - $- $ - CAPI FAL CONTRIBUTION $ - $$ S .. - - TOTAL NET INCOME (LOSS ) $ . - $ - . $ 3,668,608.00 $ 3.668,608.00 TOTAL NET ASSETS - BEGINNING $ 56,314,153.32 _ TOTAL NET ASSETS - ENDING $89,983,761.32 9/5/2008 tn Total Revenues 515,969,926.00 REVENUES Charges tor Services $10,500,000.00 Other Revenues 5,469,926.00 0.00% 0.00% o.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 9.00% 0.00% 0.00% 50.00 50.00 REVENUE OVER IUNDER) EXPENDITURES Total Net Assets - Beginning rola' Net Assets - Ending Priding FY 2006 Designated Fund Balance: Designated - Debt Service Designated - Projects Designated - Delinq TOXE35 Receivable Designated - Collection Fees Undesignoted - Fund Balance Total Net Assets - Ending $354 449.00 16,3 _54 449 00 $222,ROR,797.47 $77,903,600.10 2,485,319.00 133,311,878.37 9,200,000.00 5o.op 1112AULILAI DTRF #51600 Quarterly Forecast.xls 91512008 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT ENTERPRISE FUND TREASURERS OFFICE ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT DELINQUENT TAX REVOLVING FUND DTFI—IVAIND 51600 1 EXPLANATION OF SIGNIFICANT VARIANCES $15,342,551.00 6,700,000.00 $22,042,551.00 $19,750,000.00 54.407,449.00 • 28,73% 8,647,000.00 1,947.000.00 29.06% $28,397,000.00 56,354,449.00 28.83% Fey. variance i3 due to a plajected increase in interest Penalty and Collection Fees related to housing Issues. Fay. variance due to an increase in interest income of $1.4 million and adjustment of Prior years of $500,000: a one time reconciliation between financials and tax software settlement : OPERATING EXPENSES Administrative Expenses Indirect Costs Transfer Out to Other Funds: General Fund - Collection Fees GF - Non-Departmenatl GF - RCOC Tri-Party Agreement Work Release Facility Debt Svc Office Bldg Renovation Debt Svc Information Technology 52-3 District Court Debt,Service Total Transfer Out to Other Funds Total Operating Expenses $ 1,419,926.00 550,000.00 3,200,000,00 2,100,000.00 2,253,000.00 1.900,000.00 1,900.000.00 1,250,000.00 1,400,000.00 J4,000.000.00 $ 15,959,926.00 $ 2,889,699.00 $ 2,889,699.00 $ 0.00 0.00 3,500,000.00 3,500,000.00 8,050,000.00 6,050,000.00 2,250,000.00 2,250,000.00 1,872.376.00 1,872,376 00 2,089,101 00 2,089,101.00 0.00 0.00 1,391,375.00 1.391,375.00 19,152,QN.0Q 19.152.852.00 5 22,042,551.00 $ 22,042,551.00 $ cr) n-n-nn••nn••- . ... FDRAIN EQUIPMENT FUND ( 63900) OPERATING REVENUES: Inside 53,841,268.00 $3,913,708.00 $4,230,808.00 $317,100.00 OPERATING EXPENSES 4,688,709.00 4,735,292.00 4,051,928.00 683 364,00 248,482.O3 ($511,039.00) -67.28% Way • External Rebilfed Charges Revenue ($511,039) revenue is determined by rebillable repair jobs. Unfavorable amount offset by favorable Contracted Services. Outside 759.521.00 759,521.00 4,600,809.00 4,673,229.00 4,479,290.00 (193,939.00) -415% Total Revenue COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES 8.10% Fay - Rebilled Charges $31.000 due to a increase In rebills to Internal Departments. Unfav - Reimbursement Building Space Cost ($66,828) because the budget number did not reflect a prior year adjustment made in FY 200! to reallocate Equipment Rental and ReicribUrSeMent Building Space Cost. Unfav - Reimbursement General ($231.724) a result of decreased expenses for Mapping Operations and GIS programs for the GIS record conversion project, which will be offset by salaries, fringes and overtime. Fav - Vehicle Rental $584,652 for rate increases to recover increasing operating cost and vehicle replacement recovery cost. 14.43% Fay - Salaries, Overtime and Fringes $268,640 the result of decrease spending in the Mapping Operations and GIS programs for the GIS record conversion project. No budget amendment required as hours disbursed to other systems. Unfav Adi Prior Years Exp ($2,899) to correct the asset depreciation on the DPW Storage Building and a FY 2007 fourth quarter adjustment for a SCADA maintenance charge of ($4,134). Fav - Contracted Services $390,000 because of decrease in rebillable repairs. Fay - indirect Costs $19,156 based on actual Indirect cost charges per cost plan prepared by Maximus. Fav - Depreciation Buildings $16,550 and Unfav - • Depreciation Structures ($16,900) the result of moving the DPW Storage Building to the new structures depreciation account. Unfav - Drain Equipment ($54,000) the result of Mapping Operations Unit equipment and staff charging to drain rebill projects, maintenance of equipment Offset by revenue equal to this amount. Untav - Maintenance Department Charges ($16,000) for billing charges to the different departments for SCADA equipment. Unfav - Equipment Maintenance ($10,000), Equipment Repair (520,000), Garbage and Rubbish Disposal ($1,500), Office Supplies ($6,659) and Telephone Communications ($7,805) the result of actual spending being more than anticipated budget projection. Fay - E•quipment Repair Motor Vehicle $30,000, Maintenance Equipment $8,433, Natural Gas $3,000, Materials and Supplies $78,000 and Shop Supplies $10.800 the result of actual spending being Jess than anticipated budget projection. 9/5/2008 ••••nnn•••••nn••n••01.....1.n•n•nnn•nn NON-OPERAT1NG REVENUE/(EXPENSE) TRANSFER IN 0.00 217,000.00 217,000.00 0.00 0.00% -164.95% Unfav - Accrued Interest Adjustment ($9,000) for accrued booking adjustment for investment income. Unfav - Income from Investment ($103,000) the result of account rInt earning any return due to the negative cash balance from the replacement of vehicles. 67,900.00 67,900 00 44,100.00) (112,000.00) 0.00 222,837 00 298,001.00 TRANSFERS (OU $11.00 NET REVENUES OVER(UNDER) EXPENSES $01k0 $302,26/.00 $302,261.00 COUNTY OF OAKLAND FY 2008 .THIRD QUARTER REPORT INTERNAL SERVICE FUND DRAIN COMMISSIONER ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF StGNIFICANT VARIANCES NET INCOME (LOSS) BEFORE (67,900.90) (62,083.00) 427,362.00 489,425.00 :T88.59% 175,164.001 -33.73% Budget Amendment to transfer money to Motor Pool to replace two department owned vehicles with two leased vehicles. TOTAL NET ASSETS - BEGINNING 2,378,919.60 TOTAL NET ASSETS - ENDING 12,pi 24116D Please note that On the Adopted Budget (line-Item book) Ibis Is budgeted as "Planned Use of Fund Balance" in the revenue category, 91512008 NET REVENUES OVER/(UNDER) EXPENSES . 66,488.00 $ 128,285.00 440,760.00 ..43iaric 15,380,371.92 15,821,131.92 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUND RISK MANAGEMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVf(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES LLIADILITY INSURANCE FUND 67700 OPERATING REVENUES: Outside Revenue S S - 5 311;735.00 $ 311,700.00 - Fav due to reimbursements on lawsuits. Inside Revenue 3,610,654.00 2810,654.00 2,648„356.00 $ (162,300 00) -5.77% - Untav rebilled property insurance ($155,300) due to lower premiums than expected and retitled charges for medical exams ($7,00C) offset by decrease in employees medical exams expense. Total Operating Revenue $ 3,810,654.00 $ 2,810,654.00 $ 2,950,091.00 $ 149,400.00 .5.32% OPERATING EXPENSE S 2,438,058.00 $ 2,376,261.00 $ 2,213,223.00 $ 163.000.00 6.66% - Fay employee medical exams 57,000. Insurance $131,500 due to lower premiums than expecled, professional services $19,000, • publishing legal notices 53.500 and office supplies $2,000. II CLAIMS FAIL) _ 2 ,,_472,744.00 1,472,744.00 1,472,744.00 TOTAL OPERATING EXPENSES $ 4,908,802.00 3 3.849,005.00 5 3,885,967.00 5 13,000.00 4.23% OPERATING INCOME (LOSS) (1.096,148.00) (1,038,351.00) 1725,876.00) 312,400.00 NON-OPERATING REVENUE (EXPENSE) 1,108,836.00 1,166,536.00 1,1138,636.00 - 9/5/2008 LDFFICE ECIUIPIVIENT FUND 66400 OPERATING REVENUE - INSIDE OPERATING EXPENSE NET INCOME (LOSS), BEFORE OPERATING TRANSFERS OPERATING TRANSFERS IN TOTAL NET ASSETS - PE-GINNING TOTAL NET ASSETS - ENDING 2030,021.44 $3 247 316 44 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUND MANAGEMENT AND BUDGET ADOPTED AMENDED FY 2008 VARIANCE . BUDGET BUDGET FORECAST FAV/IUNFAVI PERCENT EXPLANATION OF SIGNIFICANT VARIANCES — $ 738,230.00 $ 722,798 00 $ 722,798.00 $ 0.00% 1,009 108.00 708,028.00 655,028.00 $ 53 000.00 7.49% Fay. equipment maintenance $28,000 due to fewer repairs and equipment replacement $53,000 due to reduction in items replaced. Unfav maintenance contracts ($25,000), due to Increase in costs. OPERATING INCOME (L OSS) (270,378.ca 14,770.00 67,770.00 53 000.00 NON-OPERA tING RI:VENUE (EXPENSE) 79,100.00 79,100,90 75,250.03 (3,800.00) -4.80% Untav gain on sale of equipment ($3,800) due to fewer items sold than expected. (191,778 00) 93)370.00 143,020.00 49,200.00 52.41% 0.00 74 275.00 274,275.00 $ 200,000.00 Fav $200,000 due to anticipated purchase of equipment for Circuit and Probate Courts per MR 10081E9. NET REVENUE OVER1MN:1ER] EXPENSES (PLANNED USE OF FUNL) BAL) ($ ;91 778.0Q1 $168,145.00 $417,295.00 $249_200 00 Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. 9/5/2008 --1 0 EXPLANATION OF SIGNIric ANT VARIANCES COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2008 VARIANCE Fr-W.1GB BENEFITS FUND 67800 J BUDGET BUDGET FORECAST FAVONF AV) PERCENT OPERATING REVENUE RETIREES MEDICAL - VEBA DEBT 46.435,316 46,435,316 43526,315 (2 909 011) -6.26% - unfavorable operating revenue for Retirees Medical, Reliremeni Administration. and ' ' ii. • RETIREMENT ADMINISTRATION 2,719,863 15 l 69,863 1,683,863 (186,0:1) -9.95% Defined Contribulion Plan due to the hiring freeze and the retirement incentive. DEFINED CONTR1SUTION PLAN 14576,000 14,876,000 13,918,500 (957,5:: ) -6.44% It is estimated these three act:owns will create an unfavorability of ($4.052.500). DEFINED CONTRIBUTION PLAN - PTNE 0 0 91.200 91,201 0.00% DEFERRED COMPENSATION - COUNTY 0 850.000 745,900 11111 ' ( 04,1 11) 1) -12.25% EMPLOYEE IN-SERVICE TRAINING • 1,588,938 1,585,938. 1,485,938 ( 01.0/ i) -6.36% EMPLOYEE BENEFITS UNIT 442,869. 442,669 411,889 31,0 1) -7.00% TUITION REIMBURSEMENT 360,000 350,0(10 336,000 24,0 il) -667% RETIREMENT HEALTH SAVINGS 356,351 356.351 329,351 27.0 I) -7.58% GROUP LIFE INSURANCE 554,000 554,000 524,800 29,2 ) -5.27% SOCIAL SECURITY 17,117,434 17,117,434 16,319,434 ( 98,0 ) -4.66% - unfavorable due 10 Soc. Security tax alternative for PTNE employees (MR#07271). MEDICAL INSURANCE 35,166,100 35,1156,100 36,649.100 1,133,0 4.22% - based on use of Blue Cross illustrative taws and premiums Ira- Health Alliance Plan. DENTAL INSURANCE 3,345.000 3,345.000 3,210.000 ( 35,0 ) -4.04% - based on use of Delta Dental illustrative rates. VISION INSURANCE 332.000 332,000 289,80(1 42,2 ) -12.71% - based on use of Blue Dross illustrative rates. DISABILITY INSURANCE 924,000 924,000 890.000 34,0 ) -3.68% . SHORT-TERM DISABILITY 1544,000 1544,000 1,577,600 66,4 } -4.04% nORKERS COMPENSATION 2,603,475 2,603,475 2,603,475 0,00% NEMPLOYMENT COMPENSATION 450,000 450,000 431,200 (185 , -4.18% NVESTMENT INCOME 2,985,182 2,985,182 2,588,182 (397,0 -13.30% - unfavorable due to lower interest rates. - FLEX BEN LIFE INSURANCE 400.00 400,00 300.200 (9,8 . -2.45% - FLEX BEN DENTAL INSURANCE 170,00 170,00 136,800 (33,2 ; -19.53% - FLEX BEN VISION INSURANCE 137,71 137,71 117,4113 (20,3 : -14.74% - FLEX BEN MEDICAL - EMPLOYEE 3,000,00 3,000,00 2,774, (226,0 , -7.53% - unfavorable revenue due to hiring freeze and retirement incentive. 30,00 300,00 268 .11 (32, . -10.67% 30,00 22,3 (7.7 i '.1 -VISION INSURANCE 3,01 3,01 2,1 (4 1 -13.33% - FORFEITURES 10,00 10,00 9,5 (5 fl -5.00% - PREMIUM ADJUSTMENT 144.3 144,3 0.00% 3.01111 0.00% ,_ , -WELLNESS PROGRAM 25 ) 2(1 TbTAL REVENUE 10,949,26 135,949,21 131,4811E8 (4466,1 ) -3.29% - MEDICAL INSURANCE - DENTAL INSURANCE 300,00 - MEDICAL INSURANCE 300,00 - DENTAL INSURANCE 30,00 FRINGE BENETITS.xls 915/20013 EXPLANATION OF SIGNIFICANT VARIANCES 0 DO% 0.00% 230,0 8.98% 578,5 3.89% - favorable due to hiring freeze and retirement incentive. 91,2 0.00% 85,0 10.00% 6,2 057% (1,308,7 ) -155.54% • unfavorable due to forecasted retirement incentive. 128,0 10.35% 0.00% 0.00% 21,0 5.63% f52,10 ) -5.45% 798,60 4 66% - favorable due to Soc. Security tax allernaTive for PTNE employees (MR#07271) 5,545,6 14.42% - reflects lower medical claims end new prescription coverage with (4,256,70 ) 0.00% Navitus Health Solutions effectve April I, 2006. 148.40 4.40% 27,90 8.06% 100,40 3.91% 0.00% 11,6 2.58% 2,10 1.01% 0.00% 7,50 4.02% 0.00% 16,00 5.05% 0,00% o 0.00% 1,996,700 1.47% COUNTY OF OAKLAND FY 2006 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS FRINGE BENEFITS FUND ADOPTED AMENDED FY 2006 VARIANCE BUDGET BUDGET FORECAST FAVAILINFAV) PERCENT A.--•n•••n••••••*.....w nwnw•mmon........momm •••••••••••••n•n•... !FRINGE BENEFITS FUND 67600 OPERATING EXPENSE RUE EES MEDICAL - VESA DEBT PRINCIPAL 20,765,000 20,765,000 20,765,00 1 RETI EES MEDICAL - VEBA DEBT INTEREST 25.670,316 25,570,316 25,670.31 RETI EMENT ADMINISTRATION 2,719,85 2,719.86 2,489,86 DEFI ED CONTRIBUTION PLAN 19,878,00 14,876,00 14,297,5 DEFI ED CONTRIBUTION PLAN - PINE 91,2 DEFE RED COMPENSATION - COUNTY 850,00 850,00 765,0 DEFE RED COMPENSATION - ADMIN 64,80 64,80 58,6 SICK Ni) ANNUAL LEAVE CASWOUT 841,39 841.39 2150.0. EMPt YEE IN-SERVICE TRAINING 1,236,91 1,236,93 1,106,9 350,0 350,000 350,DOC 442,66 442,88E 442,889 954.00 954,001 1,006,0 17,117,44 17,117,434 16,31s,4 38,460,1d 38,465,100 32,920,5 0 0 4,256,7 0 3,375,00 3,375,000 3,226,6 0 335,00 335,000 308,0 0 2,568,00 2,568,000 2,967,6 2,871,96 2,671,963 2,671,963 450,00 450,000 488,400 207,00 207.000 204.900 108,677 106,677 108,677 186,392 186,392 178,892 300,000 300,000 300,000 356,351 356,351 338,351 400,000 400,000 400,000 349,641 394,641 344,641 360,00 360,001 339.0 136,017 754 136,017,754 134,019,054 NET REVENUE OVEFU(UNDER) EXPENSE (2,535,8881 . TOTAL NET ASSETS -.BEGINNING TOTAL NET ASSETS - ENDING IN-SERVICE TRAINING - INFO TECH EMPLOYEE BENEFITS UNIT - TUITION REIMBURSEMENT GROUP LIFE INSURANCE SOCIAL SECURITY MEDICAL INSURANCE PRESCRIPTION COVERAGE DENTAL tNSURA.NCE VISION INSURANCE DISABILITY INSURANCE WORKERS COMPENSATION UNEMPLOYMENT COMPFNSATION FLEXIBLE BENEFIT PAYMENTS ACCOUNTING SERVICES CHILD CARE FACILITY PROFESSIONAL SFRVICES RETIREMENT HEALTH SAVINGS WELLNESS PROGRAM INDIRECT COSTS TorrAL EXPENSE 011 28,767,755 20,231 ,867 FRINGE BENEFITS.xls 9(92008 OAKLAND COLINTY INTERNATIONAL AIRPORT (56500) OPERATING REVENUE $5,447,313.00 $5,447,313.00 $5,560,304.00 $5,548,303.00 OPERATING EXPENSE 108 451.00 mop CAPITAL CONTRIBUTION TOTAL NET INCOME (LOSS) 10 rAL NET ASSETS BEGINNING TOTAL NE r ASSETS - ENDING 108,451 .00 108,451,00 $0,00 0.00% $0.00 $191,000.00 $191,000.00 $ 68 311 378,42 $68,502,378.42 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT ENTERPRISE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES ,------- ---- --- ............••n••••n••• len•wWw.. ..*w.,•n•n• 0n,+- +.n --- $5,385,313.00 ,($62,000.00) -1.14% - Unfa. T.Hanger Rertlal ($325,000) titre to a decrease in the number of T- Hangars loosed out and as a result of increased rental rates and downturn in the economy, partially offset by Fay. Land Lease $160,000 and Reirnb U.S. Cusbrns Service $103,000 due to rate increases, $5,495,303.00 $53,000.00 0.96% - Fay. Properly Taxes $103,004 clue to lower than anticipaled cost for T- Hangar property taxes. Unf ay. Professional Services ($50.000) due to environmental consultant Issues on the airfield. NET CIPFRATING INCOMF (LOSS) ($112,991.00) (5100,990.00) ($109,990.00) ($9,000.00) 8.91% NON-OPERATING REVENUE (EXPENSE) $ 4,540.00 $ i7.46 I 00) $ 192„539.00 $200,000.00 -2680.61% Fav. Income from Investments due to increased investment base. TOTAL )NCOME BEFORE CONTRIBUTIONS AND TRANSFERS ($108 451.00) ($108,451.00) $ 82,549.00 $191,000.00 9/5/2008 co IMOTOR POOL FUND 601110 OPERATING REVENUE: Outside Revenue Total Revenue OPERATING EXPENSE TOTAL NEI ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 5 7,174,342.92 A_LElait75,2_ COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS CENTRAL SERVICES ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAVKUNFAVI PERCENT - --- . $ 125,486.00 $ 81480.00 $ (45,000.00) -35,58% Unfav. reduced external revenue due to CVT services less than expected. FXPLANATION OF SIGNIFiCANT VARIANCES $ 126,488.00 Inside Revenue 7,438,373.00 7,894,846..00 8.174,859.00 8,235,657.00 7,659,798.00 $ (225,100.00) -285% Linfav, decrease in leased equipment of (5476,100) due to the decrease in miles driven and rental rate reduciion for Intermediate, Patrol Tahoe and Patrol vehicles in the 4th qlr of FY OS Paw clue la Innrease In fuel coal of $251,000. 8,524,557.00 $ (288,900.00) -3.51% Unfav. due to fuel price increase of ($172,500) offset by favorabte fuel revenue, increase of car washes ($6,000) more than expected: Increase of deparimeni sublet repairs ($38900); increase depreciation of ($198,800) due to reduction In sale of vehicles being sold before they are Wily depreciated. Fay. safaryffringe benefit, by $89,00n: vacancy not filled due to hiring freeze and overtime /ass than expected, the budget task has been met and 3 budget amendment is recommended; fleet insurance of $37,000 due to premium savings; shop supplies spending was reduced by $26,400 $ 7,984,850.00 $ 8,025,382.00 $ 7.751,282.00 $ (270,100.00) Of'}'H.Al NC.; INCOME (LOSS) $ (210.000.00) $ (214,215 00) 5 (773,275.00) $ (559,600.00) NON-OPERATING REVENUE (EXPENSE) NET INCOME (LOSS) BEFORE OPERATING TRANSFERS 210,000.00 210,000.00 99,300.00 $ (110,700.00) -52.71% Unfav. gain on sale of vehicles ($157,300) due to less vehicles sold this year. Fav. due to increase of interest as a result of Increased investment base: $1,100,000 transferred from General fund in lie Isi quarter of FY08. 5 (4,275.00) 5 (573,975.00) $ (669,700.00) TRANSFERS IN 1.337,10800 1,412,308.00 5 75,20000 Fav. due to Drain department owned vehicles changing over to leased vehicle A budget amendment is recommended. NET REVENUE OVERAUNDER) EXPENSES (PLANNED USE OF FUND BAL.)" $ - $ 1 332 833.00 $ 738,333.00 ...$1593.00 915(2008 JAFiscalSvdaudgenForecast_NewlSUPPOR7 SERVICES.xls OPERATING REVENUE: Outside Revenue $ 512,500,00 5 512,500.00 $ 533,300.00 $ 20,800 00 4.08% OPERATING EXPENSE 3.582,830.00 3,435,59E1.00 3,392,290,00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS • CENTRAL SERVICES ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST EAV/(UNFAV) PERCENT EXPLANATION OF StGNIFICANT VARIANCES *AILING, CONVENIENCE COP/ER AND PRINTING FUND 00700 Fav. due to Increased CVr standard mail $C,400, CVT metered postage 514,700 and CVT cony copier $ 3,500 Unfav decrease stationery stock (ssued ($3,800) due to less business than expected. Inside Revenue Total Revenue 3,046,330.00 3,046.330.00 2,878,030,00 $ (170,300.00) -5.59% - Unfav. due to decrease of printing ievenue $142,300)- less in-house printing jobs; decreased stationery stock (533,200); decreased metered postage ($37,800) - dept loss mailing partially offset by fay. Corivenlence copier $22,800 due to more copies than expected, and increased standard mall $20,200 due to increasing department jobs. $ 3,5b8,830.00 $ 3,558,830.00 $ 3,409,330.00 $ (149,500.00) 43,300 00 1.28% - Fay salary & fringe benefit $15,000 due to vacant positions of seasonal laborer, unused cverlime and retirement; fey, copy charge $14,800 due to new copy machine saving; decrease el printing contracted services $36,200, paper printing $17,400, printing supplies $7,300, stationery stock $23,000 arid maintenance • contract $3,400 due to less printing lobs; Fay, metered postage $ 11,000 due to reducing department business. Unfav. Increase of contract services ($7,300) due to HIP loan program malting, increased of copier machine renlat ($11.100) due to new copy machine and Drain new color priming machine-, increase of mail handling- postage services ($60,500) duo to more standard mailing; Increase of ($5,500) due to Energy Product invoices /or battery or pallet jack & furklift. $ (4,000.00) $ 123,232.00 5 17,032.00 $ (106,200.00) OPERATING INCOME (LOSS) NON-OPERATING REVENUE (EXPENSE) NET REVENUE OVERAUNDER) EXPENSES (PLANNED USE OF FUND BAL.) * $ TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING 4,000.05 4,000.00 (3,300.00) 17,300.00) -182.50% - Unfav investment income due In reduction of printing revenue. $ 127, .Z32 100 $ 13,732.00 $ (113,500.00) — $ 367,887,75 $ 381,599.79_ 'Please note that in the Adopted Budget (line-item budget), Planned Use of Fund Balance appears listed with the revenue accounts. J:iFiscaiSvelBudgettForecast_NeW1SUPPORT SERVICES.xis 915/2008 til AMENDED BUDGET FY 2008 FORECAST $554,422.00 26,080,929.00 OPERATING REVENUES: Outside Revenue Inside Revenue $254,200.00 26,699,746.00 COUNTY OF OAKLAND FY 2006 THIRD QUARTER REPORT INTERNAL SERVICE FUND I ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED BUDGET (FACILITIES MAINTENANCE & OPERATIONS (#83100) VARIANCE FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES $554,422,00 0.00% - 25.811,129.00 (269,800.00) -1.03% - Reduced Office Space Rental revenue based on lease agreement with 0.0. Road Commission for space in the Information Technology Center ($62,000), discontinuation of charges to the Farmers' Market due to consolidation of the Market with the FM&O Fund ($46,900), and reduced charge to the General Fund to offset lease payments received from the O.C. Bar Association for space in the Courthouse ($13,500). Also, reduced Maintenance Department Charges to Departments (5175,000) based, in part on reduced activity in buildings recently renovated or pending renovation partially offset by Refund of Prior Years Expenditure $21,600 to adjust project repair costs. Miscellaneous revenue received from the sale of equipment at the County auction 55,500 and General Reimb. $500. Total Revenue 526,953.946.00 $26,635,351.00 $26,365,651.00 ($269,800.00) -1.01% $27,363,946.00 ($400,000.00) OPERA IING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS $27,429.32400 $26,412,524.00 51,016,600.00 ($793.973-00) ($46,973.00) $747,000,00 3.71% - Fay. Sublet Repairs $350,000 due to fewer repairs required in buildings recently renovated or scheduled for renovation (Executive Office Building, furrne Executive Office Building, North Health Center, North Office Building); turnover $504,000; fay. Overtime $20.000; fay. Fuel Oil & Natural Gas 5100,000 due to favorable long-term pricing contracts; fay. Maintenance Supplies $75,000 due to deferred projects; fav. Depreciation $50.003 based on current depreciation schedule; and fay. Motor Pool $30,000. Equipment Maintenance $20,000, Expendable Equipment $10,000, Garbage Disposal $10,000. Drain Equipment $9,500, and Telephone Communications $7,500 based, in part, on pending building renovations and on . expected usage. Favorability Is partially offset by unfav. Water & Sewage Charges (5100.000) based on rate increase and usage; Custodial Supplies (535,000) required for expanded office space: Software Rental Lease Purchase (515,000) to update Auto CAD software; Office Supplies ($8,500) based an usage requirements; and Dry Goods & Clothing ($7,500) for replacement of outerwear. NON-OPERATING REVENUE $400,000.00 $400,000.00 5525,000.00 5 125.000.00 31.25% - Budget assumptions anticipated tower investment base and interest rates. were originally funded by the FM&O Fund. •••I FACILITIES INTERNAL FORE,xls 9i5r2008 CO TRANSFERS IN - •12,0430.00 64,800.00 52,800.00 - Return of remaining project balances from closed maintenance projects which •12,0430.00 64,800.00 52,800.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUND! ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES — TRANSFERS OUT BUDGETED EQUITY ADJUSTMENTS NET REVENUES OVER(UNDER) EXPENSES' (400,000.00) (1,030,000.00) (1,085,463.00) (55,463.00) -5.38% - Transfers to Project Work Order Fund to close Central Heating Plant Structural Steel & Repair Maintenance Project $51,417end Jail Annex HVAC Upgrade , MalntenancePrope$2277,andtransferof$1 ,769todoseheMarketFtld. - (49890.00) - 49,890.00 .EquilyAdiustnert roreuadingspaeccostof0a rketFurdresutingfronoark et Fund consolidation with FM&O Fund. ($400 000.00) ($1,461,863.00) ($542,636.00) $919,227.00 TOTAL NET ASSETS - BEGINNING $9 908 337.75_ TOTAL NET ASSETS - ENDING 59,365,701.75 'Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned Use of Fund Balance" in the revenue category. FACILITIES INTERNAL FORE.xls 915/2008 ap, n•n• 'PONTIAC MARKET (56100) $0.00 NET REVENUES OVER(UNDER) EXPENSES S0.00 1Z.81c1=5 51,768.66 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUND / ENTERPRISE FUND FACILITIES MANAGEMENT ADOPTED AMENDED FY 2008 VARIANCE BUDGET BUDGET FORECAST FAV/iUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES OPERATING REVENUES - OUTSIDE OPERATING EXPENSES NET INCOME (LOSS) BEFORE OPERATING TRANSFERS TRANSFERS IN TRANSFERS OUT $165,822.00 $0.00 $0.00 $0.00 - Market Fund has been closed and merged into Facilities Maintenance & Operations Fund by Miscellaneous Resolution #08049. $ 165,822.00 $ •- $ - 3 - $0.00 $0.00 $0.00 50_00 0.00% 1,768.66 1,768.68 - Transfer In from Facilities Maintenance & Operations Fund to close Market Fund. TOTAL NT ASSETS - BEGINNING ($1,768 66) $0.00 TOTAL NET ASSETS - ENDING FACILITIES INTERNAL FORE.ods 03 91512008 fFIre Records Management ( 53100) • OPERATING REVENUES: Outside AMENDED FY 2008 BUDGET FORECAST VARIANCE $187,928.00 $194,658.00 6205.058.00 511,400.00 ADOPTED BUDGET TRANSFERS IN TOTAL OPERATING REVENUES OPERA'? /NG EXPENSES 413 997.00 601,925.00 636,720.00 425,179.00 425,179.00 0.00 0.00% 619,837.00 631,237.00 11,400.00 1.84% 642,208.00 597,408.00 44,800.00 6.98% 0.00 0.00 0.00 0.00 0.00% TRANSFERS (OUT) COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFIORNIAT1ON TECHNOLOGY EXPLANATION OF SIGNIFICANT VARIANCES 5.86% Pay. ParticipatiOn Pies $8,300 duo to add Won of member agency; Hebilled Charges $6,600 due to increased billing of costs to members & Interest Income $5,800 due to improved fates & higher cash balance Partially offset by unfav. ($9,300) Outside Agencies due to timing of Implementation of new Sal & FB primarily lay $16,600 due to On Call reduced salaries; Communications $12,500 due to decreased phone rates; Equip Repairs $18,000 due to deletion of Valcom; Personal Mileage $1,300 due to decreased usage 8. Expend Equip $12,400 due to decreased demand for equip replacements. Partially offset by unfav IT Dev ($11,6001 due to programming cost; Indirect Cost ($1,9001 & unfa v. Depreciation ($2,200) for capital equipment added after budget. OPERATING INCOME (LOSS) ($34,795.00) ($22,371.00) $33,829.00 $56 200.00 TOTAL NET ASSETS - BEGINNING 279,398 90 TOTAL NET ASSETS - ENDING $313,227.00 Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned use of Rind Balance" in the revenue category. OPERATING REVENUES: Outside 52.980,884.00 $2,980,884.00 $3,116,2154.00 $135,400.00 663,774.00 664.582.00 2,112,282.09 Inside COUNTY OF OAKLAND 2000 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS / ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AUDGET AMENDED Pt 2008 BUDGET FORECAST VARIANCE !information Technology - CLEWS (53500) EXPLANATION OF SIGNIFICANT VARIANCES 8.38% Fay. In-Car Terminals (External) $171,900 due to increase In MC devices, for et, agencies,Clemis Oper Outside $32,600 due to additional non OC agencies; Rebilded Charges $58,400 due to mugshot equip rebliled to Non Copsmore agencies offset by expend equip. Partially offset by unfav. Maintenance Contracts ($104,500) due fivescan equip under warranty & Outside Agencies (523,100) due to actual FTE count reduced subsequent to budget. 1,447,700 00 53.20% Fav. due to Capital Asset Contributions fur COPS MORE equip purchases anticipated subsequent to budget projection. TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES TRANSFERS (OUT) OPERATING INCOME (LOSS1 1,544,000.00 1,549,195.00 5,188.658.00 5,194.661.00 10,159,378.09 10,160,186.00 1,549,195.90 0,00 0.00% 6,777,761.00 1,583,100.00 8.39% 9,666,786.00 473,409.00 -2.43% ($2,909,025.00) Fay. $281,516 Setif' B due to underfilas 8. vacancies; Professional Svcs $300,000 fay. due to timing of Oak Video front implementation to support & maint; Equip Maint $205,320 termination of Valcom contract; Depreciation $72,000; Parts Access $53,500 decrease in repairs due lc new LivoScan equip; $3.570 reduction in travel expense. Offset by Unfavorable Communications (179,078) due to increased connectivity costs; indirect Cost ($56,700) subsequent to budget projection; Software purchases ($162,350) staff requiring development tools to complete various CLEMIS projects; Expand Equip ($44,425 .1 due to equip costs related to Mugshot and MDC operations. 3.00 0.00 19.00 0.00 0.00% TOTAL NET ASSETS BEGINNING 11,199,022.89 TOTAL NET ASSETS - ENDING $8,239,997.89 Please note that in the Adopted Budget (line-item book) this Is budgeted as "Planned use of Fund Balance" rn the revenue category OPERATING REVENUES; Outside $5,769,277.00 $5,769,277.00 5,547,377.00 TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS I ENTERPRISE FUND INFORMATION TECHNOLOGY ADOPTED AMENDED FY 2008 BUDGET BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES 'Information Technology - Radto Communications (53600) 1 ($121,900.00). -2.11% Unfav. ($533,500) E-911 due to decreasing land line use; Gain on Sale of Equip ($500,000) duo to expected timing of sale for legacy equip; ($243,800) Antenna Site Mgt due to consolidation & paging phase out Offset unfav. primarily due ta fav. Interest income $956,900 due to higher cash balance than anticipated; Outside Agency revenue $197,100 due to billing of legacy system; fay. $1,400 Sale of Equip below capital threshold. Inside 467,364.00 467,063.00 858,963.00 391,900.00 83.91% Favorable Internal revenue for Leased Equipment $322,300 & Parts Access 70,700 due to continued billing for legacy system; partially offSel by unfsv.Productive Labor ($1,100) 178,000.00 153,687.00 183,687.00 0,00 0.00% 6,414,641.00 6,420,027.00 6,690.027.00 270 000.00 81.79% 7,316,095.00 • 7,317,794.00 3,194,994,00 4,122,800.00 56.34% Fay. Sal/F8 54,500 due to overtime; Dept.% $3,993,000 due to timing of new system start; Maint Cont $400,000 due to extended warranty; lav. Indirect Cost 555.200; fav. Travel & Cool 57,500 due to reduction of costs; fay Parts & Accessories, & Small Tools $37,000 due to decrease demand, Maintenance Dept. $20,000 fay, due to decreased usage; Insurance Fund 56.000; fay, Special Projects $15,000 duo to lowsr than anticipated tower painting costs. Partially offset by unfav Communications ($53.300) due to increased tower connectivity costs; Software Purchase ($600) staff requiring devefopnrit tools; Equip Repair ($137,100) due to maintenance of legacy system; Expandable Equip ($214.300) due to tower security camera project & IT Development (510,100) due to NG911 project. TRANSFERS (OUT) 150,000.00 150,000.00 150,000 00 0.00 0.00% OPERATING INCOME (LOSS) ($1,053454U01 3,345,033.00 $992,800.00 800.00 TOTAL NET ASSETS - BEGINNING 49,285,066.00 TO rAL NET ASSETS - ENDINC3 52.6 ,30 119.00 Please note that in the Adopted Budget (line-item book) this IS budgeted as "Planned use of Fund Balance" in the revenue category. ADOPTED AMENDED FY 2008 BUDGET BUDGET FORECAST VARIANCE 51,098,563.00 51,098.563.00 Si ,545,963.00 $447,400.00 'Information Technology - Operations (53.600) OPERATING REVENUES: Outside 26.744,285.00 26,739,873.00 24,704,773.00 (2,035,100.00) Inside OPERATING TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES 2,550.000.00 2,897,051.00 2,997,051.00 0.00 0.00% 30,392,848.00 30,735,487.00 29,147,787.00 (1.587,700.00) -5,17% 34,987,230.00 37,011,40 IMO 34,480,801.00 2,530,600.00 6.84% COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS r ENTERPRISE FUND INFORMATION TECHNOLOGY EXPLANATION OF SIGNIFICANT VARIANCES 40.73% - Fav. primarily due to increase in interest Income $425,000; increase in Access Oakland customer usage $1,43,370 Fay. Offset by Unfav Outside Agencies ($65,470) due to less than anticipated external customer requests; Unfav Reirrib Equalization Svcs ($30,000) & Deferred Land File Tax ($25,450) as a result of change in bilking procedures due to BSA technology. -7.61% - Unfav primarily due to OC Depfl Dev & Ops ($1,581,800); Clemis Oper Outside ($19,745) and Imaging Dev & Ops ($493,4941 due to hording rates at prior year levels Partially offset by fav. Non Govtl Dev & Ops $69,900 due to increase in projects requested by Non-OF Depts. - Fay, primarily due to 5767,470 Equipment Maint due to negotiating lower cost of hardware maint:Deprec $477,640 for IT Projects in progress not fully operational; Salary & FB $457,500 due to vacancies & turnover; Prof Svcs $483,050 due to the deferral of IT projects; Software Purchases & Maintenance 5445.284 due to reduced maint fees for software; $89,700 Communications cost reductions. Partially offset by unfavorable Expendable Equip ($152,020) for equipment replacrnts; Radio Comm ($19,300), Insurance Fund (511,200) & Maint Dept Chgs ($8,200) based on usage. TRANSFERS (OUT) OPERATING INCOME (LOSS) 0.00 0.00 0.00 0.00 0.00% 154.594,362.001 .($6,275,914,00) ($5,333,014.00) $942,900,00 TOTAL NET ASSETS - BEGINNING 32,308,510.62 TOTAL NET ASSETS - ENDING 6,9?54 96.62 Please note that in the Adopted Budget (Ilne-item book) this Is budgeted as "Planned Use of Fund Balance" In the revenue category. OPERATING REVENUE& Outside Inside TRANSFERS IN TOTAL OPERATING REVENUES OPERATING EXPENSES $46,000.00 $46,000.00 $210,500.00 $164,500.00 357.61% 3,628,400.00 3,503400.00 3,237,801100 (265,600,00) -7,58% 150.00 150.00 150.00 0.00 0.00% 3,674,550.00 3,549,550.00 3,448,450.00 (10 I,100.001 -2.85% 3,811,003.00 3.811,003.00 3,587,00100 224,000.00 5.88% TRANSFERS (OUT) OPERATING INCOME (LOSS) 0.00 ($136,453.00) (3_261,453.001, 0.00 0.00 0.00% (138,553.00) $122 90-0 00 000 TOTAL NET ASSETS - BEGINNING TOTAL NET ASSETS - ENDING $5,345,634.00 55,207,081.00 COUNTY OF OAKLAND FY 2008 THIRD QUARTER REPORT INTERNAL SERVICE FUNDS I ENT•ERPRISE FUND INFORMATION TECHNOLOGY AMENDED BUDGET ADOPTED BUDGET InformatIon 'Technology - Telephone Communications if7500) FY 2008 FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES Interest income $147,700 favorable duo to higher cash balance than anticipated and Sale of Phone External 316,800 fav due to increased usage. Unfav. Leased Equip (317,500) due to decreased use of pagers & Sale of Phone Internal ($248,100) due to reduction in telephone rates Fav. 5119,100 Indirect Cost, Maint Equip 319,900 tower than anticipated casts subsequent to budget; Sublet Repairs $87.800 due to decreased use of contractors: Tower Charges S18.400 clue to deCreaSed use of pagers; Expend Equip $30,200 due to decreased demand for equip replacements; & Trsi to Reserve $5,900. Fav. partially offset by unfav.Sal & FB (59,0001 due to actual expense higher than budgeted average & Softwhare Rental Leaso 1548,300) for PBX routine software upgrade. Please note that in the Adopted Budget (line-item Look) this is budgeted as "Planned use of Fund Balance" in the revenue category. Resolution #08186 September 18, 2008 Moved by Rogers supported by Burps the resolutions (with fiscal notes attached) on the Consent Agenda be adopted. AYES: Burns, Clark, Coleman, Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel, Hatchett, Jacobsen, KowaII, Long, Middleton, Nash, Potter, Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard. (25) NAYS: None. (0) A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent Agenda were adopted. Y APPROVE THE FORMS RESOUITOV 2--kY STATE OF MICHIGAN) COUNTY OF OAKLAND) I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the foregoing resolution is a true and accurate copy of a resolution adopted by the Oakland County Board of Commissioners on September 18, 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 18th day of September, 2008. Gat Ruth Johnson, County Clerk