HomeMy WebLinkAboutResolutions - 2009.04.23 - 9678MISCELLANEOUS RESOLUTION #09082 . April 23, 2009
BY: FINANCE COMMITTEE, TOM MIDDLETON, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2009 FIRST QUARTER
FINANCIAL FORECAST AND FY 2009/FY 2010 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) 2009 First Quarter Financial Forecast Report
has identified several variances and budget amendments are recommended; and
WHEREAS a budget amendment is recommended to the Child Care Fund
(20293)and General Fund (410100) FY 2009 and FY 2010 budget for Circuit Court,
Children's Village and Human Services - Administration in order to align these
budgets with the Child Care Fund contract as approved per M.R. # 08170; and
WHEREAS Mediation Funds are recognized in the General Fund annually to
cover the cost of attorney fees for civil mediations, and due to a reduction in
the amount anticipated for attorney fees, a budget amendment is recommended to
reflect this revenue reduction for FY 2009 and FY 2010; and
WHEREAS the 52" District Court - Division I(Troy) renegotiated their Drug
Testing contract from $50,000 to $10,000, and an amendment is recommended to
allocate $35,000 of the savings to Interpreter Fees and Charge Card Fees to
offset an increase in demand for these services; and
WHEREAS the Treasurer's Office does not anticipate using $24,000 in the
Computer Supplies line-item and is requesting these funds be reallocated to
Office Supplies and Charge Card Fees due to the increase in credit card usage;
and
WHEREAS a budget amendment is recommended to reallocate $10,000 from the
Prosecutor's Office Expendable Equipment Expense account (#750154)to Other
Expendable Equipment (4750170) to more accurately reflect the budget with the
actual expense; and
WHEREAS a budget amendment in the amount of $1,200,000 is recommended to
budget funds for Diverted Felons in the Corrective Services Division where the
actual revenue is earned rather than the Sheriff-Administrative Services
Division; and
WHEREAS a budget amendment is recommended to recognize $60,000 in revenue
and appropriate offsetting expenses for the Sheriff's Office Professional
Services contract with RDK for collections processing; and
WHEREAS a budget amendment of $12,000 is recommended in the Sheriff's
Professional Services account to more accurately reflect the budget with the
actual expense for a contract extension with Redwood Toxicology Lab; and
WHEREAS a budget amendment is recommended in the amount of $24,468 for the
Sheriff's Patrol Services Gasoline Charges due to a change in rate structure; and
WHEREAS Per Diem's have decreased for the Board of Commissioners since
costs only recovered from memberships related to the Parks and Recreation
Commission and Water Resources Commissioner; a budget amendment of $1,100 is
recommended to reflect this reduction; and
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote.
WHEREAS the Water Resources Commissioner is requesting a budget amendment
totaling $858,314 based on revised projected revenues and expenses primarily from
anticipated increase in Reimbursement General for the Collaborative Asset
Management System (CAMS) Project, primarily offset by decreased revenue for
ISO/Safety Program and Soil Erosion Fees due to downturn in the housing market,
which effects both the Water Commissioner's General Fund (#10100) budget and
Sewer Disposal System Funds (#58410, 458600, 458700, and 457010); and
WHEREAS a budget amendment of $1,300 is recommended to reappropriate
Printing budget to Convenience Copier budget for the Auditing Division to offset
increase in copier usage; and
WHEREAS Facilities Engineering is requesting a budget amendment of $2 1 000
to reallocate anticipated favorability in Expendable Equipment Expense to
Telephone Communications to upgrade cell phones; and
WHEREAS a budget amendment totaling $250,000 to Human Services-
Administration budget is requested to reflect increase in insurance to operate
Golden Oaks, adjust Management Services budget to more accurately reflect budget
with actual expenditures, adjust revenue to reflect rebate from contract with
Golden Oaks, and reduce Private Institutions due to expiration of contract with
Havenwyck for county wards and; and
WHEREAS a budget amendment of $102,697 is recommended for the Community
Corrections Division to correct budget for General Fund portion of salaries and
fringe benefit budget for two (2) employees, which are fifty-percent (50%i funded
by the General Fund and fifty-percent (50%.) funded by the Community Corrections
Comprehensive grant per MR 408274, and funding is available in the Non-Department
Grant Match account to offset the General Fund expense for these positions; and
WHEREAS Economic Development has received donations from Beaumont Hospital,
McLaren Hospital, and Oakland University totaling $26,000 to partially fund a
Health Care and Life Science Industry study and $3,000 from ITC Holdings Co.
toward operating costs of the Business Roundtable event and requests an amendment
for these donations; and
WHEREAS a budget amendment is recommended in Economic Development to
reallocate $15,000 in donation revenue ApprnpriAtinnq and $10,610 in expenditures
to more accurately correspond the apprnpriatinnq with the correct account
classifications; and
WHEREAS a budget amendment totaling $4,737 is recommended for FY 2009 and
FY 2010 in the Economic Development Department to correct the division/unit for
intern salaries and fringe benefits appropriation from Waste Resource Management
to Planning and Economic Development Services; and
WHEREAS a budget amendment totaling $200,000 is recommended to recognize a
decrease in Income From Investments and Cigarette Tax Distribution, and an
increase in State Court Equity Distribution revenue, to offset the decline in
revenue anticipated- and funding available in Grant Match and;
WHEREAS a budget amendment for FY 2009 and FY 2010 is requested for the
Health Division to reallocate $20,000 in funding from Class Fees to Education
Fees to reflect the budget ,I1prnivriAtinn in the account with the actual revenue;
and
WHEREAS a budget amendment in the amount of $1.6 million is recommended to
the Interim Retirees Medical Benefits Trust Fund (#21145) to reflect the revised
ARC payment for FY 2009; and
WHEREAS the County Treasurer and Information Technology recommend a budget
amendment to transfer funds in the amount of $1,848,142 for the remaining
implementation costs associated with the implementation of the Treasurer's Office
System that was previously approved per MR #06173; and
WHEREAS a budget amendment is requested for the Circuit Court's Friend of
the Court Fund (#27100) as Salaries and Fringe Benefits were inadvertently
overstated by 25,247 for the FY 2009 General Salary Increase; and
WHEREAS an amendment to the Children's Village Screening Grant Fund
(#28002) is requested to reallocate funding within various accounts to reflect
the budget with the grant match acceptance; and
WHEREAS the Planning and Economic Development Services (PEDS) Division
promotes business development through the Community Partnerships Special Revenue
Fund #21182 and requests the establishment of the Fund's YY 2009 and FY 2010
Budget in the amount of $01,500; and
WHEREAS the Economic Development Corporation (EDC) Board has approved the
FY 2009 Special Revenue Budget for the EDC in the amount of $61,000, and a budget
amendment is recommended to amend the FY 2009 and FY 2010 Special Revenue Budget
for the Economic Development Corporation Fund (#21180); and
WHEREAS a budget amendment is requested to the Fire Records Management
System Fund (4531001 to reallocate the budget from Expendable Equipment to
Software Maintenance in the amount of $10,000 for system maintenance; and
WHEREAS per MR 408084 a budget amendment of $130,000 is recommended to the
CLEMIS Fund for FY 2009 to adjust both Maintenance Contract Revenue and Equipment
Maintenance Expense due to CLEMIS no longer maintaining Live Scan equipment and
participating agencies receiving new Live Scan equipment that is covered under
warranty; and
WHEREAS a budget amendment is recommended to reallocate funds from Leased
Equipment expense to Gasoline Charge expense for the Drain Equipment Fund
vehicles to reflect the budget with the actual fuel usage; and
WHEREAS there has been a change in the rate structure and usage of vehicles
within the Motor Pool Fund (#66100), and a budget amendment of $116,652 is
recommended to reflect these changes; and
WHEREAS a budget amendment of $18,120 is requested in the Equipment Fund
(#66400) for the Use of Fund Balance to offset the increase in expense for
maintenance contracts; and
WHEREAS the Print Shop has changed its billing process for stationary stock
and the Mailroom purchased new software for the Olympus mailing machine due to an
upgrade by the United States Postal Service, and a budget amendment is
recommended to reallocate revenue for Stationary Stock Issued ($101,127) and
Printing revenue ($7,000) to reflect the change in billing, and recognize $46,211
as use of the Fund Balance to Software Rental Lease to cover cost for upgrading
the Olympus mail machine; and
WHEREAS a budget amendment of $71,900 is requested in the Building
Liability Fund to reflect use of Budget Equity to offset increase in Indirect
Cost; and
WHEREAS grant funding in the amount of $7,500 for the FY 2009 Health Child
Services budget was inadvertently omitted from the FY 2009/FY 2010 Adopted Budget
Summary Report, and although no budget amendment is recommended, it is
recommended that the budget be included in the Summary of the Budget; and
WHEREAS the Human Resources Department is projected to incur significant .
expenses related to legal services, court reporter services and professional
services associated with the ACT 312 proceedings, for which a budget amendment is
recommended to recognize $250,000 in funds from the Designated Fund Balance
account for HR-Legal Expense (GL Account #371450) to the HR - Administration
Division budget to offset these costs; and
WHEREAS due to cutbacks, the State of Michigan is no longer providing the
service of polygraph testing for the local police departments, and the Sheriff's
Office has been requested by the local police departments to provide polygraph
testing services, and
WHEREAS a budget amendment is recommended to use funds from the Capital
Cooperative Initiatives Revolving Fund (#21150) in the amount of $20,000 to
offset the expense for providing Polygraph Testing services through the Sheriff's
Office; continuation of these services is under review, pending further
discussions; and
Expenditure
4030601-116200-760051 Boats ($20,000)
WHEREAS the County has received several donations for the Oakland County
Lady Justice Restoration Project totaling to date $1,450.
NOW THEREFORE BE IT RESOLVED that the Board of Commissioners accepts the
Fiscal Year 2009 First Quarter Financial Report.
BE IT FURTHER RESOLVED that the FY 2009 and FY 2010 Budget be amended
pursuant to Schedules A and B.
BE IT FURTHER RESOLVED that $250,000 from the HR-Legal Services Designated
Fund Balance account be appropriated as follows:
GENERAL FUND (410100)
Revenue
9010101-196030-665882 Planned Use of Fund Balance $250,000
Total General Fund Revenue $230,000
Expenditures
1050102-183010-731415
1050102-183010-731073
1050102-183010-731458
Human Resources - Court Reporter Services $ 5,000
Human Resources - Legal Services 200,000
Human Resources - Professional Services 45,000
Total General Fund Expenditure $250,000
Total General Fund 0
BE IT FURTHER RESOLVED that $20,000 from the Capital Cooperative
Initiatives Revolving Fund (CCIRF) be appropriated as fellows:
GENERAL FUND (#10100)
Expenditures
4030901-110060-730373
9010101-132320-788001-21150
Sheriff Invest/Foren Svcs-Contracted Svcs $20,000
Transfer Out from CCIRF (20,000)
Total Expenditures 0
CCIRF FUND (#21150)
Revenue
9010101-132320-695500-10100 Transfer In from General Fund ($20,000)
Total
BE IT FURTHER RESOLVED that the Board of Commissioners approves including
$7,500 for FY 2009 Health Child Services Grant Budget in the FY 2009/FY 2G10
Adopted and Amended Budget Summary Report.
BE IT FURTHER RESOLVED that donations made to Oakland County for the Lady
Justice Restoration Project and the Economic Development Corporation (FDC) be
accepted.
Chairperson, on behalf of the Finance Committee, I move the adoption of the
foregoing resolution.
cg.yt= RIMI))11a14.
•nnn••1111 n•••n
OAKIANDF L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
5(11,094,937)
7,181,54':
($ 3,913,396)
COUNTY MICHIGAN
DEPARTMENT OF MANADEMENT AND BUDGET
TO: Members of the Finance Committee
FROM: Laurie Van Pelt, Director, Management and Budget , \d/41
Tim Soave, Manager, Fiscal Services
Nancy Fournier, Chief, Fiscal Services
LaVerne Smith, Supervisor of Fiscal Services
SUBJECT: Letter of Transmittal - Fiscal Year 2009 First Quarter Report
DATE: March 13, 2009
Laurie Van Pelt, Directo
Wm. Art Holdsworth, Deputy Director
FY 2009 FORECAST
Attached please find the Fiscal Year (FY) 2009 First Quarter Forecast Report. In total, Fiscal Services forecasts
that the County will complete Fiscal Year 2009 with overall unfavorability of ($1,007,390) in General Fund /
General Purpose (OF/UP) operations. OF/UP includes all operations except grants, enterprise funds and internal
service funds. This overall unfavorability is split between receiving ($11,094,937) less revenue than anticipated
and projected favorability in expenditures of $10,087,547.
it is important to note, however, that the unfavorability reflects Planned Use of Fund Balance of $7,181,541. This
appropriation authorizes the use of prior year surplus of S3,412,330, for encumbrances, carryforwards and one-time
projects and the balance of $3,769,210, is the Use of designations (budget transition) used to balance the FY 2009
Adopted Budget.
The forecast report estimates FY 2009 activity, for General Fund/General Purpose (GF/GP) operations (all
operations except grant and internal service funds) as shown below:
Revenues - over/(under) budget
Expenditures — (over)/under budget
Total Officially Reported Estimated UnFavorability
$(11,094,937)
10,087,547
S( 1,007,390)
However, a simple review of the bottom line does not reflect the true fiscal activity of the County, specifically,
because the amended revenue budget assumed the use of $7,18 L541 in fund balance. Although use of fund balance
was budgeted, governmental accounting rules do not allow fund balance to be "recorded as revenue" leaving
budgeted revenue with no actual revenue showing as received. Such a presentation is proper according to generally
accepted accounting principles, but it also gives a misleading presentation of the forecasted FY 2009 activity. The
more relevant presentation is as follows:
• Revenue Variance
Add back — Planned use of Fund Balance
Revenue Variance (Comparing Forecasted to Approved Plan)
.Expenditure Variance S 10,087,547
Planned Set Aside fdr Budget Transition ( 7_045,634)
Expenditure Variance (Comparing Forecasted to Approved Plan) 3,041,913
Net Variance from FY 2009 Activity $L .E1_4_83_)
REVENUES •
Forecasted OF/OP revenues are estimated to be (0.91%) less than budget or (3,913,396). The majority ofl:le
unfavorability is the result of the following events:
EXECUTIVE OFFICE BUILDING 41 WEST • 2100 PONMAC LAKE HD DEPT 409 . • WATERFORD MI 48328-0409 • R4%856-2163 • FAX (248) 452-9172
•EMA1L vanpeltl@oakgov.com
A. CHARGES FOR SERVICES - Unfavorable: ($4,890,532)
• Clerk/Register of Deeds revenues related to recording of land transfers and mortgage activity are
unfavorable (S3,300,000).
• Treasurer Office revenues are unfavorable (S1,326,441) due to a reduction in Industrial Facility
Exemptions collections.
• Health Division revenues are forecasted unfavorable (S1,500,000) for sewerage permits, well permits, flu
shots and immunizations due to the downturn in economy.
• Revenue collected by Sheriffs Corrective Services is favorable $476,300 due to Diverted Felon and Board
and Care Programs.
• Revenue collected for the Water Resources Comm. Collaborative Assets Mgint. System is expected to be
favorable $868,760 but is offset by increased expenditures.
B. INVESTMENT INCOME - Unfavorable: (51,394,000)
6 Investment income is unfavorable due to the drop in investment base and drop in interest rates since the
development of the budget.
C. STATE GRANTS- Favorable: $307,135
• Child Care Subsidy is forecasted as favorable mostly due to a recalculation of those expenditures that are
eligible for reimbursement from the State.
D. OTHER INTERGOVERNMENTAL REVENUE- Favorable: $1,000,000
• The State Court Equity reimbursement is favorable $600,000 since the original budget estimate assumed a
cut in funding by the State which did not occur.
• Cigarette Tax is unfavorable (5130,000) and Convention Facility/Liquor tax is expected to be favorable
5530,000.
E. INDIRECT COST RECOVERY - Favorable: $700,000
• Rates were approved after FY 2009 budget recommendation Revenue budget estimates anticipated a
decrease in grants and a decrease in expenses that are allocated for indirect costs.
EXPENDITURES
In total, expenditures are anticipated to be 0.71% below budget or $3,041,913. Note that in addition to this
favorability, $7,945,634 is planned for the budget transition which will be used to offset future budget shortfal:s.
Many departments have experienced personnel savings as the result of hiring freeze and turnover. There were 152
employees that opted to retire during the retirement incentive program in the summer of 2008. Since the program
was offered late in FY 2008, many departments are currently reorganizing. The only departments projected to be
unfavorable at the end of the fiscal year (barring any amendments) are the Sheriff's Office and Water Resources
Commissioner,
A. Sheriffs Office — Unfavorable: S(2,867,700)
• Charges to the department for overtime and employee retirement, FICA and medical insurance are
expected to exceed budget. Forecast assumes union settlement on 3 unions and associated fringe benefit
costs.
B. Water Resources Commissioner Unfavorable: $(858,314)
• Increased Salary and Fringe Benefits are related to the Collaborative Asset Management System project
(CAMS). A budget amendment is recommended to reflect increased expenditures and offsetting increased
'revenues.
(245,000.00) $ (245.000.00)
300,000.00 3N,000 40
(310,000.00) (310,000.00)
350,000.00 350,000.00
100,000.40 100,000.00
936,306.00 605,925.00
21,388.00 323.173.00
$ 1,152,672.00 $ 1,124.498.00
300,000.00
41,610,00
$ 215.011.00
41.610.00
21,209.00
444.00
109.00
11,568.00
5,421.00
2,880.00
535.04
143.00
75.00
34.00
500.00
5,536.00
9,885.00
(6,246.00)
2,120.00
300.00
71.00
74.995.00
162,117.00
2,110.00
519.00
54,947.00
25,748.00
13,679.00
2.539.00
680.00
358.00
159.00
31,596.00
948.00
50,500.00
5,000.00
22,131.00
28,485.00
15,795.00
54,900.00
2,000.00
36,000.00
(13,460.00)
1,000.00
4.000.00
13.00
3.00
345.00
152.00
500.00
5,538.00
9,885.00
3.754.00
2,120.00
300.00
71.00
74,995.00
122,806.00
71.572.00
121,696.00
2,108.00
22,131.00
58.093,00
28.170.00
28 485.00
15,795.00
54,900.00
2,000.00
36,000.00
(13,480.00)
1,040.00
4,000.00
5
SCHEDULE A
• OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 12010 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
GF/GP OPERATIONS - SELF BALANCING AMENDMENTS
GENERAL FUND (#10100)
Dept Program Met Fund Aff, Account Name
CHILD CARE FUND ft20293
Revenues
1060501 112010 610516
1060501 112090 610516
1060501 112010 630140
1060501 112090 630140
1050501 112010 631435
9010101 112700 615359
9090101 112700 595506 10100
Expendeures
3010402 112570 731843
• 3010402 113310 702010
3010402 113310 722740
3010402 113310 722750
3010402 113310 722760
3010402 113310 722770
3010402 113310 722780
3010402 113310 722790
3010402 113310 722800
3010402 113310 722810
3010402 113310 722820
3010402 113310 722850
3010402 113310 730324
3010402 113310 730926
3010402 113310 731346
3010402 113310 731458
3010402 113310 731871
3010402 113310 732018
3010402 113310 778675
3010402 135130 731458
3010402 135120 702010
. 3010402 135120 722740
3010402 135120 722750
3010402 135120 722760
3010402 135120 722770
3010402 135120 722700
3010402 135120 722790
3010402 135120 722800
3010402 135120 722810
3010402 135120 722820
3010402 135120 722850
3010402 135120 730926
3010402 135120 731416
3010402 135120 731458
3010402 135120 750539
3410402 135120 731458
3010402 121200 702010
3010402 121200 722740
3010402 121200 730925
3010402 121200 731345
3010402 121200 731458
3010402 121200 732018
3010402 121200 730906
3010402 121200 750280
3010402 121200 750539
3010402 121200 750567
3010402 113320 722750
3010402 113320 722780
3010402 113320 722770
3010402 113320 722780
CV - Refund School Meals
CV - Refund School Meals
CV - Board of Care
CV - Board of Care
CV - Out County Board and Care
Non Dept Child Care Fund Subsidy
Non- Dept Transfer In from Gen Fund
Total Revenues for Child Care Fund
Cir Ct - State Institutions
Cir Ct - Salaries
Cir Ct - Fringe Benefit
Cr Ct - Workers Compensation
Cir Ct - Group Life
Cir Ct - Retirement
Cir Ct - Hospitalization
Cir Ct - Social Security
Cir Ct Dental
Cir Cl - Disability
Cit Ct - Unemployment Insurance
Cir Ct - Optical
Cli Ct - Communications
Cir Ct - indirect Cost
Cir Ct - Personal Milage
Cir Ct - Professional Services
Cir Ct - Student Employment
Cir Ct - Travel an Conference
Cir Ct - Telephone Commication
Cir Ct - Professional Services
Cir Ct - Salaries
Cir Ct - Fringe Benefit
Cir Ct - Workers Compensation
Cir Ct - Group Life
Cir CL - Retirement
Cir Ct - Hospitalization
Cir Ct - Social Security
Cir Ct - Dental
Cir Ct - Disability
Cir Ct - Unemployment Insurance
Cir Gt - Optical
Cir et indirect Cost
Cir Ct - Personal Maga .
Cir - Professional Services
Cir Ct - Testing Materials
Cir CL - Professional Services •
Cir Ct - Salaries
Cir Ct - Fringe Benefit
Cir Ct Indirect Cost
Cir Ct Personal Milage
Cir Ct - Professional Services
Cir Ct - Travel and Conference
Cir Ct - Testing Services
Cir CI - Lab Supplies
Cir Ct - Testing Materials
Cir Ct - Training and Education
Cir Ct - Workers Compensation
Cir CI - Group Life
Cor Ct - Retirement
Cir Ct - Hospitalization
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 2010 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
'GE/GP OPERATIONS - SELF BALANCING AMENDMENTS
3010402 113320 722790
3010402 113320 722800
3010402 113320 722810
3010402 113320 722820
3010402 113320 722850
3010402 113320 730926
3010402 113320 731346
3010402 113320 750448
3010402 113320 750567
3010402 135110 731416
3010402 135110 731822
3010402 135110 750119
3010402 135110 750557
1060102 135000 730758
1060102 135000 730919
1060102 135000 731409
1050142 135000 731416
1030102 112000 731423
1060501 112190 750462
1060501 112090 750033
1060501 112090 750119
1060501 112090 750560
1060501 112090 750399
1060501 112150 731493
1060501 112100 731199
1060501 112090 731318
GENERAL FUND #10100
Cirturl Court f Non-Departmenta
Revenues
3010301 121150 630245
Expenditures
3010301 121150 730107
3010402 135070 702010
3010402 135070 722740
3010402 135070 722750
3010402 135070 722760
3010402 135070 722770
3010402 135070 722780
3010402 135070 722790
3010402 135070 722800
3010402 135070 722810
3010442 135070 722820
3010402 135070 722850
3010402 135060 702010
3010402 135060 722740
3010402 135060 722750
3010402 135060 722760
3010402 135060 722770
3010402 135000 722780
3010402 135060 722790
3010402 135060 722800
3010402 135060 722810
3010402 1350.60 722820
3010402 135060 722850
3010402 121100 702010
3010402 121100 722740
3010402 121100 722750
3010402 121100 722760
3010402 121100 722770
3010402 121100 722780
5010402 121100 722790
3010402 121100 722800
Cir Cl - Social Security
Cir Ct - Dental
Cir Ct - Disability
Cir CI - Unemployment Insurance
Cir Ct Optical
Cir Ct - Indirect Cost
Cir Ct - Personal Milage
Cir Ct - Postage
Cir Ct - Training and Ed
Cir Ct - Priv Institutions
Cir Ct - Special Projects
Cir Ct - Dry Goods Ctothrng
Cir Ct - Training and Ed
Human Sys Admin - Foster Boarding
Human Sys Admin - Independent Living
Human Sys Arimin - Private Foster Care
Human Sys Adrnin - Private InstitutionsResidential
Human Sys Admin - Private Institutions
CV - Provisions
CV - Custodial Supplies
CV - Dry Goods and Clothing
CV - Toilet Articles
CV - Office Supplies
CV- Pay Testing
CV - Medical Sys. Ply
CV - Optical Expense
Total Expenditures for Child Care Fund
Civil Mediation Payments
Total Revenues
Cir Ct - Attorney Fees Mediators
Cir Ct - Salaries
Cir CI- Fringe Benefits
Cir CI- Workers Compensation
Cir Ct - Group Life
Cir Ct - Retirement
Cir Ct - Hospitalization
Cir Ct - Social Security
Cir Ct - Dental
C ir Ct - Disability
Cir Ct - Unemployment Insurance
Cir Ct - Optical
Cir Ct - Salaries
Cir Ct - Fringe Benefits
Cir Ct - Workers Compensation
Cir Cl - Group Life
Cir Cl r Retirement
Cir Ct - Hospitalization
Cir Ct - Social Security
Cir Ct - Dental
Cir Ct - Disability
Cir Ct - Unemployment Insurance
Cir Ct - Optical
Cir Ct - Salaries
Cir Ct - Fringe Benefits
Cir Cl - Workers Compensation
Cir Ct - Group Life
Cir Ct - Retirement
Cir Cl Hospitalization
Cir Ct - Social Security
Cir Ct - Dental
86.00
16.00
4.00
2.00
1.00
4,913.00
585.00
100.00
800.00
500.000.00
(22,000.00)
(1,000.00)
(1,000.00)
(71,687.00)
84,592.00
49.068.00
(244.644.00)
(205,000.00)
140,000.00
45,000.00
(28,000.00)
(38,200.00)
2,400.00
14,000.00
20,000.00
300.00
1,152.672.00
$ (100.000.00)
$ (100,000.00)
$ (150,000.00) $
(155,402.00)
(3,106,00)
(763.00)
(130,1385.00)
(37.902.00)
(20.136.00)
(3,738.00)
(1,000.00)
(526.00)
(237.00)
(12,139.00)
(83.00)
(20.00)
(2,139.00)
(1,002.00)
(532.00)
(99.00)
(26.00)
(14,00)
(6.00)
(28,955.00)
(342.00)
(84.00)
(8,913.00)
(4,176.00)
(2,219.00)
(412.00)
500,000.00
(22,000.00)
(1.000.00)
(1,000.00)
(71.687,00)
34.592.00
49,068.00
(244,644.00)
(205,000.00)
140,000.00
45,000.00
(28.000.00)
(38,200.00)
2,400.00
14,000.00
20,000.00
300.00
1,124,098.00
(114,091.00)
(119,126_00)
(5,139.00)
(5,921.00)
(54.279.00)
(24,617.00)
6
3010402
3010402
3010402
3010401
9090101
9010101
121100
121100
121100
121100
196030
112700
722810
722820
722850
788001 27100
730800
788001 20293
(24,455.00)
54,097.00
926,55000
1,550.00
582.00
(100,000.00)
858,314.00
499,694.00
215,253.00
143,357.00
858,314.00
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 /2010 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
GE/GP OPERATIONS SELF BALANCING AMENDMENTS
Cir Ct - Disability
Cir Ct - Unemployment Insurance
Cir et - Optical
Transfer Out to FOC
Non - Dept Grant Match
Transfer Out to Child Care Fund
Total Expenditures
(110.00)
(58.00)
(26.00)
(25,247.00)
418,931.00
21,366.00 323,173.00
$ (100,000.D0) $
52nd District Court - Division IV (Tray)
Expenditures
3020205 113290 750399
3020505 113290 730548
3020501 121020 730952
3020501 121020 730247
Treasurer's Office
Expenditures
7010101 186090
7010101 166040
7010101 186080
Prosecutor's Office
Expenditures
4010101 122050 750154
4010101 122050 750170
Office Supplies
Drug Testing
Interpreter Fees
Charge Card Fees
Total Expenditures
Computer Supplies
Office Supplies
Charge Card Fees
Total Expenditures
Expendable Equipment Expense
Other Expendable Equipment Exp,
Total Expenditures
500000
(35,000.00)
15,000.00
15.000.00
(24,000.00)
12,000.00
32,000.00
(10,000.00)
10,000.00
750049
750399
730247
Sheriffs Office
Revenue
4030101 112620
4030301 112620
4030301 112590
Expenditures
4030301 112620
4030401 113380
4030301 112590
4030601 116200
4030601 116240
630553
630553
630959
731456
731458
731458
776559
776659
Sheriffs Office - Diverted Felon
Corrective Svcs - Diverted Felon
Corrections - Inmate Board and Care
Total Revenues
Cerrec.-tive Svcs - Prof Svcs
Corrective Svcs/Sat - Prof Svcs
Corrective Svcs - Prof Svcs
Patrol Svcs - Gasoline Charges
Patrol Svcs Gasoline Charges
Total Expenditures
$ (1,200,000.00)
1,200,000.00
60.000.00
60,000.00
(12.000.00)
12.000.00
60,000.00
24.468,00
(24.4680D)
60,000.00
Board of Commissioners
Revenues
5010101 180020 631498
Expenditure
5010101 180020 702110
Per Diem
Per Dierri
Total Revenues
Total Expenditures
(1,100.00)
(1,100.00)
(1,100.00)
(1,100.00)
Water Resource Commissioner
Revenues
6010101 149900 631827
6010101 174450 631827
5010101 155010 631827
6010101 155010 631554
5010101 155010 631876
6010101 174250 632121
Expenditures
6010101 155010 702010
6010101 155010 722740
6010101 155010 771639
Reimbursement General
Reimbursement General
Reimbursement General
Plat Service Fees
Reimb of Salaries for Construction Adrnin
Soil Erosion Fees
Total Revenues
Salaries
Fringe Benefits •
Drain Equipment
Total Expenditures
7
DE/NS-OPERATIONS - SELF BALANCING AMENDMENTS
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
Auditing Division
Expenditures
1010201 181010 776666
1010201 181010 770667
Facilities Engineering
Expenditures
1040801 148020 750154
1040501 148020 778675
Human Services Administration
Revenues
1060103 136320 631827
Expenditures
1060101 133000 731171
1060103 136320 731171
1060103 136320 730940
1060101 133000 731423
1060101 133000 740023
Public Services - Community Corrections
Expenditures
1070401 113000 702010
1070401 113000 722790
1070401 113000 722820
1070401 113000 722750
1070401 113000 722770
1070401 113000 722760
1070401 113000 722810
1070401 113000 722780
1070401 113000 722800
1070401 113000 722850
9090101 196030 730800
Economic Development
Revenues
1090101 171000 650104
1090101 171000 650301
1090101 171000 650301
Expenditures
1090101 171000
1090201 171115
1090201
1090105
1094105
1090105
1090207
1090207
171115
171030
174230
174230
174230
174230
Non-Departmental
Revenues
9010101 190020
9010101 196010
9010101 196010
655385
620201
620032
Expenditures
9090101 196030 730800
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 / 2010 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE GF/GP)
732165 Econ Dev Admin - Workshops & Mtgs
731458 Planning & Econ Dev Sys - Prof Svcs
730072 Planning & Econ Dey Sys - Advertising
730072 Marketing & Comma - Advertising
702010 Waste Resource Mgmt - Salaries
722740 Waste Resource Mgmt - Fringe Benefits
702010 REDS/Waste Resource Mgmt - Salaries
722740 PHOSIWaste Resource Mgmt - Fringe Ben
Total Expenditures
Printing
Convenience Copier
Total Expenditures
Expendable Equipment Expense
Telephone Communications
Total Expenditures
Reimbursement. General
Total Revenues
Management Services
Management Services
Insurance
Private Institutions
Budget Task
Total Expenditures
1Non-Departmental
Comm Corr - Salaries
Comm Corr - FB - Social Security
Comm Con - FB - Unemploy lnsur
Comm Corr - FB - Workers Comp
Comm Corr - FB - Retirement
Comm Corr - FB - Group Life
Comm Corr - FB Disability
Comm Corn- FB - Medical
Comm Corr - FB - Dental
Comm Corr - FB - Optical
Non Dept Grant Match
Total Expenditures
Econ Dev Adrnin - Contributions - Open
Econ Dey Admin - Donations
Econ Dey Admin. Donations
Total Revenues
Income From Investments
Cigarette Tax Distribution
State Court Equity Distribution
Total Revenues
Grant Match
Total Expenditures
(1.300.00)
1300.00
(2,000.00)
2,000.00
150.000.00
$ 150.000,00
$ (650,000.00)
500,000.00
231,725.00
(40.000.00)
108,275.00
150,004.00
63,700.00
4,873.00
127,00
151.00
19,726.00
165.00
275.00
12,207.00
1,331.00
142.00
(102.697.00)
(15.000.40)
15,000.00
29,000.00
29.000.00
3,000.03
26,000.00
(10,610.00)
10,610.00
(4.550.00) $
(187.00)
4,550.00
187.00
29,000.00 s
$ (270,551.00)
(129,449.00)
600,000 00
$ 200,000.00
$_ 200,000.03
200,000.00
(4,550.00)
(187.00)
4,550.00
187.00
8
r6FiGP OPERATIONS - SELF BALANCING AMENDMENTS
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
HEALTH FUND #20221
health Division
Revenues
1060220 134010 630259
1060220 134390 630595
Class Fees
Education Fees
Total Revenues
(20,000.00) $ (20,000.04)
20,000.00 20,000.00
- $
SCHEDULE A
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 2010 FIRST QUARTER BUDGET AMENDMENTS
GENERAL FUND/GENERAL PURPOSE (GF/GP)
9
702010
722740
Planned Use of Fund Balance
Total Revenue
1,848,142.00
1,848,142.00
Sewage Disposal Services
Total Revenues
Salaries
Fringe Benefits
Drain Equipment
Total Expendiures
Sewage Disposal Services
Total Revenues
Transfer In from DTRF Fund
Total Revenue
Professional Services
Expendable Equipment Expense
Total Expenditures
Transfers In from GF
CRP Contract
Total Revenues
5 1,848,142.00
$ 1,848,142.00
1,948,142.00
$ 1.848,142.00
$ 1,838,142.00
$ 10,000.00
$ 1,848.142.00
3 87,325,00
(112.572.00)
$ 125,247,00)
$ (12,181.00)
(13,066,00)
$ (25.247.00)
$ (53.652.09
$ (53,552.00)
$ (29,982.00)
(16,068.00)
(8,602.00)
$ (63,652.00)
$ (62,235.00)
$ (62.235.00)
$ (34,979.00)
(17,220.00)
(10,036.00)
$ (82,235.00)
Sewage Disposal Services
Total Revenues
Salaries
Fringe Benefits
5 (51,499.00)
$ (51,499.00)
$ (29.962.00)
(12,915.00)
SCKEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 / 2010 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY SPECIAL REVENUE FUNDS
Planned Use of Fund Balance
ACCOUNT NUMBER
PROPRIETARY/SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
Dept ID Program Acct Fund Aft Quer Untt Account Name
Interim Retiree Medical Benefit Trust Fund #21145
Revenue
9017505 183191 665882
Total Revenue
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
$ 1.663,580.00
$ 1.663.580.00
Expenditure
9011506 183191 Retiree Hospitalization
Total Expenditure
$ 1,663,680,QQ
$ 1,663.580,00
731647
Delinquent Tax Revolving Fund #51600
Revenue
7010110 186050 665882
Expenditure
7010110 186050
Information Technology Fund 163600
Revenue
1080101 152000 695000 51600
Expenditures
1080201 152010 731458
1980201 152010 750170
Circuit Court - Friend of the Court Fund #27100
Revenues
3010404 126030 695600 10100
3010404 126030 630434
Expenditures
3010404 126050
3010404 135140
Water Resources Commissioner - SDS Fund 158410
Rcvenuos
6010201 149030 632086
Expenditures
6010201 149030 702010
6010201 149030 722740
6010291 149030 771639
Water Resources Commissioner - 8135 Fund #58530
Revenues
6010201 149030 532056
Expenditures
6010201 149030
5010201 149030
6010201 149030
Water Resources Commissioner - SOS Fund 058600
Revenues
6010201 149030 632086
Expenditures
6010201 149030 702010
6010201 149030 722740
788001 63600
702010
722740
771639
Salaries
Fringe Benefits
Drain Equipment
Total Expendiures
Salaries
Fringe Benefits
Total Expenditures
Transfer Out to Info Tech Fund
Total Expenditure
10
ACCOUNT NUMBER
rPROPRIETARY / SPECIAL REVENUE FUNDS - SELF BALANCING AMENDMENTS
6010201 149030 771639 Drain Equipment
Total Expendiures
Water Resources CernrniSsioner - SDS Fund #58700
Revenues
6010201 149030 632086
Expenditures
6010231 149030
5010201 149030
6010231 149030
Water Resources Commissioner - SOS Fund #57010
Revenues
6010201 149030 632086
6010201 149030 632450
Expenditures
6010201 149030
6010201 149030
6010201 149030
702010
722740
771639
702010
722740
771639
Sewage Disposal Services
Total Revenues
Salaries
Fringe Benefits
Drain Equipment
Total Expendiures
Sewage Disposal Services
Water Sales General
Total Revenues
Salaries
Fringe Benefits
Drain Equipment
Total Expendiures
Children's Village - Children's Village
Expenditures
1060501 112100 702010
1060501 112100 722750
1060501 112100 730926
1060501 112100 731241
1060501 112100 731458
1060501 112100 732018
1060501 112100 750399
Economic Development - Community Partnership Fund g21102
Revenues
1090108 171031 650104
1090204 172070 631757
1090204 1720E10 631757
1090204 172080 650301
1090204 172090 631757
1090204 172090 650301
1080204 172100 631757
1090204 172100 650301
1090204 172110 650301
1090204 173090 655385
1090205 171050 632065
1090205 171090 650104
1090205 171120 632065
1090205 172090 632016
Contribution s Operating
Registration Fees
Regrstralion Fees
Donations
Registration Fees
Donations
Registration Fees
Donations
Donations
Income From Investments
Seminars/Conferences
Contribution s Operating
Seminars/Conferences
Sale or Publications
Total Revenues
Expenditures
1090108 172090
1090108 172090
1090204 172070
1090204
1090204
1090204
1090204
1090204
1090204
1090204
1090205
731456
750511
732165
732165
732165
730218
732165
750119
750511
731626
732165
Professional Services
Special Event Supplies
Workshops & Meetings
Workshops & Meetings
Workshops & Meetings
Travel & Conference
Workshops & Meetings
Dry Goods & Clothing
Special Event Supplies
Rent
Workshops & Meetings
172080
172090
172100
172100
172100
172100
172110
171050
Screening Fund 0211002
Salaries '
Fringe Benefits
Indirect Cost
Miscellaneous
Professional Services
Travel and Conference
Office Suppies
Total Expenditures
SCHEDULEB
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 / 2010 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
FY 2009 FY2010
AMENDMENTS AMENDMENTS
(6,602.00)
(61,499.00)
$ (8.584.00)
$ (8,584.00)
$ (4,997.00)
(2,153.00)
(1,434.00)
$ 0.584.00)
$ (341.172.00)
(341.172.00)
S (682.344.00)
$ (399.764.00)
(167,897,00)
(114,693.00)
(682,344.00)
3,579.00
384.00
51.00
(800.00)
(3,000.00)
(250.00)
36.00
3,000.00 $ 3,000,00
4,000.00 4,000.00
500.00 • 500.00
5.000.00 5,000.00
2,000.00 2,000.00
2,000.00 2,000.00
12400.00 12,500.00
14,000.130 14.000.00
12,000.00 12.000.00
5.000.00 6.000.00
3,000.00 3.000.00
2,000.00 2.000.03
6.500.00 6.500.00
10.000.00 10,000.00
81.500.00 $ 81.500 00
5 12,500.00 $ 12,500.00
1,000.00 1,000.00
3,000.00 3,000.00
7.250.00 7,250.00
4,750.00 4,750.00
500.00 500.00
13,250.00 13,250.00
1.750.00 1,750.00
1,000.00 1,000,00
12,750.00 12,750.00
15,000.00 15.000.00
II
1090205
1090205
1090206
1090205
171120
172090
172090
172090
732165
730072
731388
776666
Economic Development Corporation Fund 921180
Revenues
1090202 171110 630280
1090202 171110 655365
Expenditures
1090202 171110
1090202 171110
1090202 171110
1090202 171110
1090202 171110
1090202 171110
1090202 171110
730072
730709
731213
731241
731366
731507
732166
Expendable Equipment Expense
Software Maintenance
Total Expenditures
Maintenance Contract - Live Scan
Total Revenues
Equipment Maintenance
Total Expenditures
26463 Gasoline Charges
26464 Gasoline Charges
26466 Gasoline Charges
26468 Gasoline Charges
20469 Gasoline Charges
26475 Gasoline Charges
26479 Gasoline Charges
26501 Gasoline Charges
26502 Gasoline Charges
26531 Gasoline Charges
26532 Gasoline Charges
26533 Gasoline Charges
26462 Leased Equipment
20464 Leased Equipment
26466 Leased Equipment
26469 Leased Equipment
28475 Leased Equipment
26479 Leased Equipment
26501 Leased Equipment
26502 Leased Equipment
26531 Leased Equipment
26532 Leased Equipment
26533 Leased Equipment
Total Expenditures
(10,000.00)
10.000.00
(130,000.00)
(130.000.00)
(130,000,00)
(130.000.00)
559.00
12,000.00
257,053.00
7,000.00
43,000.00
3,800,00
40,000.00
4,500.00
9,000.00
7.600.00
8.700.00
17,000.00
(659.00)
(2,400.00)
(301.300.00)
(119,000.00)
600,00
40,000=00
(1,048.00)
(3,297.00)
(14,286,00)
(1,069.00)
(7.253.00)
Lease Equipment
Gasoline Charges
External Other Revenue
215,377.00
(5.036.00)
(19.986.00)
SCHEDULE B
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 /2010 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY I SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
_a_Fia.a.rvickialatiau:lizails__J
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
Workshops & Meetings
Advertising
Printing
Print Shop
Total Expenditures
Closhig Fee
income From Investments
Total Revenues
Advertising
Fees/Per Diem
Membership Dues
Miscellaneous
Printing
Public Notices
Workshops & Meetings
Total Expenditures
1,750.013 1,750.00
1,250.00 1,250.00
1,750.00 1,760.00
4,000.00 4.0130.00
$ 81,500.00 $ 81,500.00
- $
10,000.00
1.000.00
11,000.00
6,000,00
(600,00)
1,100.00
1,000.00
500.00
1,500.00
1,500.00
11.000.00
Fire Records Management System Fund 03100
Expenditure
1080325 115100 750154
1080325 115100 731780
CLEM* Fund 053500
Revenue
1080305 116150 631127
Expenditures
1080305 116150
Drain Equipment Fund 1103900
Expenditures
6010201 149750 776059
6010201 149750 776659
6010201 149750 776659
6010201 149750 776559
6010201 149750 776669
0010201 149750 776659
6010201 149750 776659
6010201 149750 776659
6010201 149750 776659
6010001 149750 776659
6010201 149750 776559
6010201 149750 775659
8010201 149750 776601
6010201 148750 776661
6010201 149750 775661
6010201 149750 776661
6010201 149750 776661
5010201 149750 776661
6010201 149750 776661
6010201 149750 776661
6010201 149750 776661
6010201 149750 776661
5010201 149750 776661
klutorPoolFund#46100
Revenues
1030811 184010 631071
1030811 184010 530833
1030811 164010 635530
730646
12
Office Equipment Fund 066400
Revenues
1020540 182050 665882
Expend itures
1020640 182060 731150
1020540 182060 796500
$ (101,127,00)
101,127,00
(7,000,00)
7,000.00
(48,211.0D)
48,211.00
SCHEDULE 13
OAKLAND COUNTY, MICHIGAN
FISCAL YEAR 2009 / 2010 FIRST QUARTER BUDGET AMENDMENTS
PROPRIETARY! SPECIAL REVENUE FUNDS
ACCOUNT NUMBER
IPpnPP[FTARY / SPECIAL PEVFNUP FUNDS - SELF BALAINCIN(3 AMENDMENTS
1030811 184010 631610 Productive Labor
Total Revenues
FY 2009 FY 2010
AMENDMENTS AMENDMENTS
{73.703.00)
$ 116.652,00
Expenditures
1030811 184010
1030811 184010
1030811 184010
1030811 184010
1030811 184010
702010
722900
750154
796500
761156
Salaries
Fringe Benefit Adjustment
Expendable Equipment Expense
Budgeted Equity Azijustment
Depreciation Vehicles
Total Expenditures
Planned Use of Fund Balance
Total Revenues
Maintenance Contracts
Budget Equity Adjustments
Total Expenditures
$ {30.122.00)
(31,000.00)
29,840.00
(301,291.00)
449,225.00
$ 116,652,00
$ (18,120.00)
$ (18,120.00)
$ 40.236.00
(55,356.00)
$ (15.120.00)
Mailing, Copying and Printing Fund 166700
Revenues
1030830 184035 632184
1030530 164035 531589
1030530 184035 635827
1030530 184035 635638
Egiend itures
1030530 184035 796500
1030020 184020 731773
Stationary Stock Issued
Printing
Ext. Stationary Stock Rev
Ext. Printing Rev
Total Revenues
Budgeted Equity Adjustments
Software Rental Lease Purchase
Total Expenditures
Building Liability Fund IIS7700
Expend iwm
1010502 182000 796500
1010502 182000 730926
Budget Equity Adjustments
Indirect Costs
Total Expenditures
$ (T1,900.00)
71.900.00
13
PLANNED USE OF FUND BALANCE (I)
TOTAL GF/GP FUNDS
$ 3.769,210.00 $ 7,181,540.71
I 426,410,209,00
3 7,181,540 71 5
$ 426,449,454.71 $ $ 430,362,850.71
0.00%
-0,91%
4.86%
1.66%
1.89%
3.97%
LAW ENFORCEMENT
Prosecuting Attorney
Sheriff
TOTAL LAW ENFORCEMENT
18,852,810.00
_124,580.516,00
5 143.763.326,00
20.000,717.29
126.528,913.96 .
$ 146,529,631 27
19,683,417.29
5 149,080.031.27
317.300.00
(2.867.700.06)
(2.550.400.00) -1.74%
1.59%
-2.27%
General Fund/General Purpose
Favorebto1(Unfavorable) I (371,483.00) j1171,423.09
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
GENERAL FUND/GENERAL PURPOSE REVENUE AND EXPENDITURES
SUMMARY BY DEPARTMENT
SUB-TOTAL GENERAL FUND/GENERAL PURPOSE $
REVENUES
GENERAL FUND
Taxes
Federal Grants
State Grants
Other Intergovernmental Revenue
Charges for Serves
Indirect Cost Recovery
Investment income
Other Revenues
FY 2009
ADOPTED
i3ULIGET
$ 249.431.290,00
511,486.00
18,300,807.00
11,263.363 00
89,752.889 00
6,495.310.00
3.674.500.00
41,015.352.00
422.640,98900
BUDGET
AS
AMENDED
$ 249,631,290.00
451.140.00
18.314.243.00
11.263.363.00
89,885.334.00
8,517.280.00
3,670,500.00
41,446.160.00
$ 423,181.310 00
FY 2009
FORECAST
$ 249.624,290.00
506,140.00
18,621,378,06
12,263,30300
84,994.502 00
9.217.250 00
2,276.500.00
41.764.161,00
5 418,267.914.00
AMOUNT
FAVORABLE/
(UNFAVORABLE) PERCENT
(7.000 (X)) 0.00%
55,000.40 12.19%
307,135.00 1.68%
1,600.400.00 8.88%
(4,890,532.00) -544%
700,000.00 8.22%
(1,394,000.00) -37,96%
316,001.00 0.75%
5 (3.913.306.00) -0.92%
EXPENDITURES
ADMINISTRATION OF JUSTICE
Circuit Court
52nd District Court
Probate Court
TOTAL ADMIN. OF JUSTICE
$ 50.619,259.00
17,224,365.00
6.313,087.00
$ 74 157,322.04
5 56,351,815 99
17.288.221.78
6.368,395.25 .
60,008.433.03
$ 53,814,785,99
15.956.753.78
.. 6247.970 26 ..
$ 76.829.510 03
$ 2,737.030.00
321.468.00'
120.42500 ."
5 3.178.923.00
GENERAL GOVERNMENT
ORA/Register of Delude
Treasurer
Board of CommiasKriers
Library Board
Water Resources Commissioner
TOTAL. GENERAL GOVERNMENT
12,146.010.00
3.872.745.00
3,052,055.00
2,567,666 00
5.426,109.00
5 27,054.585.00
12,321,672.89
3,992,515.31
3.052,252.33
2,573,340.73
5.724.741.59.
5 27.664,522.85
11.761.672.89
3,955.515.31
3012,252,33
2,490.340.73
6 563 055 59
560,000.00
37,000.00
40.400 00
83,000.00
_ (858,314.00)
4.5451
093%
1.31%
3.23%
-14.99%
5 27,802,836 85 5 (138,314.00) -0.50%
COUNTY EXECUTIVE
County Executive AdMn.
Management and Budget
Central Services
Facilities managernenl
Human Resources
Health and Human Services
Public Services
Economic Rev. and Comm Affairs
TOTAL COUNTY EXECUTIVE
TOTAL DEPARTMENTS
NON-DEPARTMENTAL APPROPRIATIONS
TOTAL NON-DEPARTMENTALS
TOTAL GOVERNMENTAL EXPENDITURES
5 8,073,060.00 $ 8.093,724.61
21,414,985.00 21,679.929.11
2.369,873.00 2,360.205.84
1.538,266.00 1.536.286.00
4.370,346.60 4.423.309.87
65.362,762.60 66.842.329.75
16.374,561.00 . 16.563.566.64
7,252,917.00
... 126.757.672,00 $ _129.347,4316_6
$ 383;550,018.81
54,567304,00 $ 46.812.831.90
$ 426,410,209.00 5 430,362,850.71
$ 7,912,590.61 -5 151,134.00 2.24%
21.218,929.11 461.000.00 2.13%
2,369.505.84 10.700.00 0.45%
1.473,366.00 64,900.00 4,22%
4,384,259,87 39,050.00 0,88%
65,240,158.78 1,602,171.00 2.40%
16,545.666.64 18,000.00 0.11%
7.651.350.83 174,749.00 223%
1257795,727.66. $. 2,551,704,00_ 1.97%
$ 380.508.105,51 3.041,913.00 0.79%
$ 46.81.2,831.90 5 ... 000%
5 427.320,937.71 3,041,913.00 0.71%
$ 371 742.905 00
(1) Note that report forewsts Planned Use of Fund Balance with a zero variance in order to show a balanced budget No revenue will actually be received
14
$ 249,317,790.00 $
98,500.00
120,000.00
95,000.00
249,631,290.00 $
249,317,790.00 $ 249,317,790.00
98,500.09 98,500.00
120,000 00 120,000 00
95,000.00 88,000.00
249,624,290.00 $
0.00%
0.00%
0.00%
-7.37% Decrease in number of mobile homes in the county.
0.00%
?,7,000..00)
(7,000.00) 249,631,290.00 $
64,000.00 $
82,000 00
46,000.00
70,488 00
245,000.00
511,498.00 $
68,000.00 $
70,412 00
46,000 00
21,728.00
245,000.00
451,140.00 $
68,000.00 $
70,412.00
46,000 00
21,728.00
300,000.00
506,140.00 $
- $
1,000.00
,099,807.00
13,200,000.00
$ 18,300,807.00 $
- $
1,000.00
5,089,300.00
13,223,943.00
18,314.243-00 $
-
1,000.00
5,089,300.00
13,531,078.00
18,621,378.00 $
100.00%
0.00%
0.00%
0.00%
307,135 00 2.32% Recalc of estimated revenue based on eligible
expenditures. Estimated exp recognize more children in
private institutions and lass In state institutions.
307,135.00 1.68%
55,000.00
55,000.00
0.00%
0.00%
0.00%
0.00%
22.45% Increased revenue reimbursed for the school lunch program
due to increase in population at Children's Village. A budget
amendment is recommended.
12.19% .
1,000,000.00 11.19% Favorable State Court Equity Disb of $600,000, Convention
Fee est. at $270,000 offset by unfavorable Cigarette Tax
disbursement of ($130,000). Half of Fav Cony Facility Tax
must be used for Sub. Abuse programs Budget will be
amended after final payment.
8,940,000.00 $ 9,940.000.00 $
0.00%
0.00%
County Executive
Circuit Court
54.000.00 $
4,500.00
54,000.00
4,500.00
54,000.00 $
4,500.00
COUNTY OF OAKLAND
GENERAL FUND !GENERAL PURPOSE REVENUES
FY 2009 FIRST QUARTER REPORT
Adopted
Budget
Amended
Budget
FY 2009
FORECAST
Amount
Favorable
Junfavorablel Rezcont Explanation of Significant Variances
TAXES 4601000-6Q199j}
Property Taxes - July Tax Levy
Other Taxes - Delinquent Tex - NOT Years
Treasurer Payment in Lieu of Taxes
Other Taxes - Trailer Tax
Total Taxes
FEDERAL GRANTS 1610000-810999}
Sheriff - Patrol
Sheriff - Corrective Services
County Executive - ERP Disaster Control
Health Division
Children's Village
Total Federal Grants
STATE GRANTS (615000-615999)
Sheriff - Patrol
State Match Foster Care
Econ Development
Health Division
Outside Agencies - Child Care Subsidy
Total State Grants
OTHER INTER-GOVERNMENTAL REVENUES (620090 - 626908)
Non-Departmental 8,940,000.00 S
' Revenue variance is partially offset by an expenditure variance.
Adopted
Budael
2,750.00 District Court
CHARGES FOR SERVICES 1630000-6359991
Administration of Justice
Circuit Court - Civil/Criminal 3.162.804.00 $ 3,082,804.00 3,162,804.00 $
Circuit Court - Family Division
District Court - Division 1 (Novi)
District Court Division II (Clarkston)
District Court - Division III (Rectiester Hills)
1,808,600.00 1,931,900.00 1,808,600.00
4,183,804.00 4,153,804.00 4,183,804.00
2,225,369.00 2,224,623.00 2,242,623.00
4,289,772.00 4,229,772.00 4,289,772.00
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2009 FIRST QUARTER REPORT
Amount
Amended FY 2009 Favorable
pudnet FORECAST (unfavorable) Percent
2,750.00 2,750.00 0.00%
Explanation of Significant Variances
Sheriff
Non-Departmental
Total Other Intergovernmental Revenue
300,000.00
1,962,113.00
$ 11,263,383.00 $
300,000.00
1,962,113.40
11,263,383.00 $
300,000.00
1,962,113.04
12,263,363.00 $ 1,000,000.00
0.00%
0.00%
8.88%
-3.16% Unfav, variance is due to an decrease In Mediation fees
collected. The decrease in fees collected is due to an
Increase in the public's use of alternative dispute resolution
other than Mediation. A budget amendment is
recommended. Please note: Mediation payments do have
an 100% offset expenditure account.
6.82% Fav. variance is due to an increase in Defense Attorney fees
and Gov't Board and Dare payments being collected.
(30,000.00) -0.72% Unfav. variance is due to a decrease in Ordinance and
Fines, State Law Costs and Probation Fees. The revenue
decreases can be attributed to the decrease in ability for
defendants to pay on time. The court will implement a new
fee structure starting April 1, 2009 to offset a portion of the
FY 2009 shortfall. The implementation of the fee increases
was an element of meeting the court's FY 2010 Budget
Task.
(16,000.00) -0.80% tiniest. variance Is due to a decrease in Ordinance and
Fines, State Law Costs and Probation Fees. The revenue
decreases can be attributed to the decrease in ability foi
defendants to pay on time. The court will implement a new
fee structure starting April 1, 2009 to offset a portion of the
FY 2009 shortfall. The implementation of the fee increases
was an element of meeting the coort's FY 2010 Budget
Task.
(60,000,00) -1.40% Unfav. variance is due to a decrease in Ordinance and
Fines, Stale law Costs and Probation Fees. The reverrue
decreases can be attributed to the decrease in ability for
defendants to pay on time. The court will Implement a new
fee structure starting April 1, 2009 to offset a portion of the
FY 2009 shortfall. The implementation of the fee increases
was an element of meeting the court's FY 2010 Budget
Task.
(100,000.00)
123,300.00
Revenue verience is partially offset by an expenditure variance.
Amount
Favorable
inntavorabiel Percent Explanation of Significant Variances
(25,000.00) -1.09% Unfav, variance Is due to a decrease in Ordinance and
Fines, State Law Costs and Probation Fees. The revenue
decreases can be attributed to the decrease in ability 49,r
defendants to pay on time The court will implement a h ew
fee structure starling April 1, 2009 to offset a portion of the
FY 2009 shortfall. The implementation of the fee increases
was an element or meeting the court's FY 2010 Budget..
Task,
0.00%
10.13% Fay, due to yearly receipt of non-budgeted revenue: Class
Fees, Extradition Recovery Fee, Microfilming, Welfare Frau'
Case Review. This revenue is not budgeted due to the
Intermittent and indeterminate amount of receipts.
District Court - Division IV (Troy)
Adopted
Budget
2,283,210.00
Amended FY 2009
Budget FORECLIST
2,293,210.00 2,259,210.00
Probate Court - Estates and Mental Health 566,300.00
Total Administration of Justice 18,519,859.00 5
Law Enforcement
Prosecuting Attorney 5 213,300 00 $
566,300.00 566,300.00
18,537,113.00 $ 18,427,413.00 $ (109,700,00)
213,300.00 $ 21,600.00 234,900.00 $
Sheriff's Office
Sheriff - Administrative Services
1,201,900.00 1,201,900.00
192,100,00 192,100.00
1,678,200.00
194,300.00
476,300.00
2,200.00
1,641,000.00 1,743,266.00 1,743,266.00 -
1.325,926.00 1,325,926.00 1,325.926.00 -
473,716.00 473,716.00 473,716.00 -
32,744,629.00 32,744,629.00 32,744,629.00 -
108,500.00 108,500.00 108.500.00 -
$ 37,901,071.00 $ 38,003,337.00 $ 38,503,437.00 $ 500,100.00
Sheriff - Corrective Services
Sheriff - Corrective Services Satellites
Sheriff - Emer. Prep. Training & Comm.
Sheriff - Patrol Services
Sheriff - Investigative Forensic Services
Total Law Enforcement
General Government
Clerk - County Clerk 2,495,634 00 $ 2,495,634.00 $ 2,296,634.00 $
267,165.90
12,445,200.00
269,091.00
12,445,200.00
269,091.00
9,111,700 00
3,291,641.00 3,291,641.00 1,965.200 00
(3,334,00(1.00)
(1,326,441.00)
COUNTY OF OAKLAND
GENERAL FUND! GENERAL PURPOSE REVENUES
FY 2009 FIRST QUARTER REPORT
39.63% Fey due to proiected increase in Diverted Felon State
allocation for this fiscal year.
1.15% Fay. due to yearly receipt of non-budgeted revenue for
Photographs. This revenue is not budgeted due to the
intermittent and indeterminate amount of receipts.
0.00%
0.00%
0.00%
0.00%
0.00%
(199,000.00) -7,97% LInfav. Appeals Appellate Court ($4,000), Assumed Names
($30,000), Bond Fees ($30,000), Co Partnership New
($5,000), Forfeiture of Surety Bonds ($60,000), Jury Fees
($50.000) and Passport Fees ($20,000) due to lower than
anticipated activity and related to the downturn in the
economy.
Clerk - Elections
Clerk - Register of Deeds & Micrograph ice
Treasurer
0.00%
-2619% Unfav. Land Transfer Tax ($2,000,000), Mortgages
(51.000,0001 and Recording Fees ($300,000) due to the
downturn in the housing market and Microfilming ($34,000)
due to a decrease in volume from outside users.
-40.30% Unfav.- The industrial Facilities Exemption Tax role is
collected and recorded in the Treasurer's budget. If the
Treasurer does not collect the amount owed by the la xpaye
on time, the IFT exemption is revoked and falls back to the
general tax rale. This combined with re-valuations has
decreased the amount of revenue collected within the
Treasurer's budget.
Revenue variance is partially offset by an expenditure variance.
Adopted
Buc_a e
1,700.00
Amended
Budget
1,700.00
FY 2009
FORECAST
600.00 Board of Commissioners
Library Board
Water Resources Commissioner
27,000.00
1,769,113.00
27,000.00
1,769.113.00
27,000.00
2,627.427.00
Total General Government
County Executive
County Exec- Administration
County Exec - ERP
County Exec - Auditing
M&B - Purchasing Division
M&B - Equalization Division
M&B - Fiscal Services Division
Central Services - Support Services
Facilities Engineering
Human Resources
Human Services - Administration
$ 20,297,454.00 $ 20,299,379 00
200,000.00 $ 200,000.00
300.00 300.00
30,000.00 30,000.00
75,000.00 75,000.00
2,761,141 00 2,761,141.00
415,600.00 415,600,00
158,000.00 158,000.00
800.00 800.00
Human Services - Health Division 3,674,887.00 3,685,887.00
Human Services - Children's Village
Public Services - Community Corrections
2,879,530.00
413,000.00
2,879.530.00
413,000 00
16,297,152.00 $ (4,002,227.00)
200,000.00 0.00%
300.00 0.00%
30,000.00 0.00%
170,000.00 95,000.00 126.67% Increased activity from vendor rernbursement program.
2,761,141.00 000%
•
415,600.00 0.00%
153,000.00 (5,000.00) -3.16% Decrease in proceeds from vending machines
100.00%
800.00 0.00%
150,000.00 150,000.00 100.00% Favorable due to reimbursement of general 1]ability
insurance for Golden Oaks from Ciena per contract. A
budget amendment is recommended.
2.185,887.00 (1,500,000.00) -40.70% (Unfav) Lab Charges ($180,000), Food Service License-.
($40,000) Flu 3rd Party ($326,000) Well Permits ($240,000)
and Sewerage Permits ($500,000), Immunizations
($200,000). and Control Plats ($14,000) due to slow
economy. Also, the Health Division is no longer receiving
administration fees on immunizations which was replaced
a fee structure. A budget amendment will be recommended
at a later dale.
3,019,530.00 140,000.00 4.86% increase Board and Care $40,000 and Out County Board
and Care $100,000, due to higher population. A budget
amendment Is recommended.
638,000.00 225,000.00 54.48% Fay. Fee Income due to a higher than budgeted caseload.
COUNTY OF OAKLAND
GENERAL FUND GENERAL PURPOSE REVENUES
FY 2009 FIRST QUARTER REPORT
Amount
Favorable
(unfavorable) Percent Explanation of Slaniflcant Variances
(1,100 00) -64.71% Unfav. Due to revenue for Per Diem expense reimbursed by
the Parks & Recreation and Drain Board only. A budget
amendment is recommended.
0.00%
858,314.00 48.52% A first quarter Budget Amendment is recommended to revise
the Departments budget for the updated revenue estim ates.
Fay - Reimbursement General fur the Collaborative Asset
Management System (CAMS) Project $868,760,
Environmental Unit $54,097, Drain Administration $8,495,
Civil Engineer Ill Lake Level Maintenance $24,245, Drain
Apportionment Project $10,700, ETC Inspection Survey
$5,600, OCVVRC Logo Allocation $8,750 and Unfav -
ISO/Safety ($24,485) Fav - Plat Service fees $1,550 and
Reimbursement Salaries Construction Administration $582.
Unfav - Soil Erosion Fees ($100,000) due to downturn in
housing market. Note that revenue for CAMS project has
offsetting expenditures.
• Revenue variance is partially nrfwet by an encpenditure variance.
Public Seryices MSU Extension
Public Services - Medical Examiner
Public Services - Animal Control
Economic Derv. & Comm Affairs - Admin
Economic Dev. & Comm. Affairs - PEDS
Total County Executive
Non-Departmental
Non-Dept - Charges for Services
Total Non-Departmental
Total Charges for Services
INDIRECT COST RECOVERY (640100)
Adopted
Budget
66,360.00
303,000.00
785,887.00
271,000.00
$ 12,034,505 00 $
1.000,000.00 $
1,00000.00 $
$ 89,752,889.00 $
8,495,310.00 $
199,000.00 303,000.00 (104,000.00)
735,887.00 785,887.00
261,000 00 271.000.00 (10,000 00)
-46,78% Unfav, due to lower interest rates and volatile financial
markets
-56.00% Unfav. due to lower interest rates and volatile financial
markets
-37.14% -Unfav due to lower interest rates and volatile financial
markets.
20,500.00 5
150,000.00
3,500,000 00
20,500.00 $
160,000.00
3,500,000.00
10,540.00 $
66,000.00
2,200,000.00
(10,000.00)
(84,000 00)
(1,300,000.00)
3,670,500.00 $
142,600.00 $
34,826.00
3,670,500.00 $
419,340.00 $
170,499,00
20,395.00
419,340 00 $
172,399.00
20,395 00
0.00%
1,.900.00 1.11% Fav due to receipt of Refund of Prior Years Expenditures.
0.00%
2,276,500.00 $ (1,394,000.00) -37.98%
COUNTY OF OAKLAND
GENERAL FUND I GENERAL PURPOSE REVENUES
FY 2009 FIRST QUARTER REPORT
Amount
Amended FY 20013 Favorable
Budget FORECAST (unfavorable) Percent Explanation of SlunifIcant Variances
66,360.00 46,555 00 (19,805.00) -29.84% Unfav. Reimbursement General ($17,805) due to fewer
participants in the Natural Sciences programs and the loss
of the AmeriCorp reimbursement ($1,000) from the State
which covered miscellaneous expenses for an AmeriCorp
employee. Also, Unfav. Reimbursement Postage (51,900)
due to a decrease in postage reimbursement from Michigan
State University. Note expenditure offset.*
-34.32% Unfav. Autopsies ($16,000), Medical Services ($6,000),
Miscellaneous ($22,000) due to lower than anticipated
caseload and Service Fees ($80,000) for toxicology
services; partially offset by Fay. Cremation Approval Fees
$20,000 due to a higher than anticipated caseload. The
Medical Examiner's office is currently working on plans to
propose personnel changes and if implemented, should
offset their unfavorability in revenues.
0.00% •
0.00%
-3.69% - Lower Sale of Maps caused by housing market slowdown.
12,045,505.00 $ 11,016,700.00 $ (1,028,805.00)
1,000,000.00 5 750,000.00 $ (250,000.00) -25.00% Unfav Commission due to decreased usage of pay phones.
1,000,000,00 $ 750,000.00 $ (250,000.00) -25.007.
89,885,334.00 $ 84,994,702.00 $ (4,890,632.00) -5.44%
8,517,290.00 $ 9,217,290.00 $ 700,000.00 8.22% Final allocations were not available during budget process
and did not anticipate this level of grant awards, reimbursing
for indirect cost recovery.
INVESTMENT INCOME (655000455999)
District Courts (Div. I • IV)
Clerk/Register of Deeds
Non-Departmental
Total Investment Income
OTHER REVENUES 1670000-695$Q0)
Prosecuting Attorney
Sheriff Office
Sheriff Office - Transfer In (Jail Pop. Fund)
Circuit Court
_District Court
%0Probate Court
• Revenue variance Is partially offset by an expenditure variance.
Amount
FY 2009 Favorable
FORECAST junfavorahlat Percent
1,1331.00 1,831.00 log.pin% Fay. Due to cash overages
1,000.00 10
1 30.00 30.00 14.g°%/6 Fay Due to cash overages
Explanation of SignMcant Variances
Amended
Budget
1,000.00
15,000.00
60,000.00
417,500.00
3,810,000.00 310,000.00
4,300.00
15,000.00
60,000.00
417,500.00
3,500,000.00
100.130%
2,991,694.71
4,189,846.00 $
7,181,540.71 $
2,991,594.11
4,180,846.00
7,131,540.71 $
0.00%
0.00%
COUNTY OF OAKLAND
GENERAL FUND / GENERAL PURPOSE REVENUES
FY 2009 FIRST QUARTER REPORT
Clerk/Register of Deeds
Treasurer
Library Board
Water Resources Commissioner
County Executive - ERP Equipment
Management and Budget
Central Servsces - Support Services
Fatalities Frigineering
Health Division
Children's VIllage
Public Services
Economic Development - Donation
Non Departmental - DonatLons
Non-Dept - Sundry
Treasurers' Transfers
Non-Dept - Transfers
Total Other Revenues
Adopted
Budget
1,000.00
4,300.00
15,000.00
60,000.00
417,500.00
3.500,000.00
36,840,126.00 36,840,126.00
$ 41,015,352.00 $ 41,448,160.00
4,300.00
36,840,126.00
41,764,161 .00 $ 316,001.00
0.00% Donations accepted for funding of road paving at Nat'l
Veterans' Cemetery.
0.00%
8.88% Total Property Tax Forfeiture Collections fees transferred in
from the DTRF are more than originally anticipated. The
increase is due to a Ilse in deilquent tax collections in past
three years.
0.00%
0.76%
728.00 728 00 100.00% Favorable Donations 5500, Cash Overage $83 and Refund
Prior Years Expenditure $145.
1,512.00 1,512.00 100.00% Favorabe Refund Prior Years rxpenditure.
100.00%
PLANNED USE OF FUND BALANCE (865000-865999)
Encurn and Approp Carry Forward -
General Fund - Prior Years Balance 3,769,210.00 $
Total Planned Use of Fund Balance 3,769,210.00 $
TOTAL GEN. FUND / GEN. PURPOSE REVENU $ 426,410,209.00 $ 430,362,850.71 $ 428,449,354.71 In 13,913,496.1301. -0.91%
• Revenue variance is partially offset by an expenditure variance.
EXPLANATION OF SIGNIFICANT VARIANCES
Business Division
Personnel Expenditures 4 2,086,082.00 2,069,251.69 $ L906,251.69 $ 183,000.00
Operating Expenditures
Internal Support Expenditures
26,974_00
261,245.00
26,974.00
263,552.95
26,974.00
221,373 95 42,179.00
Civil / Criminal Division
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
5 10,862,902.00 $ 10,938,222.75 $ 10.561,446.75 $ 374,776.00 3.43%
COUNTY OF OAKLAND
FY 2909 FIRST QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
AMOUNT
ADOPTED AMENDED FY 2099 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT ----- -------- ------- —_---------
Judicial Administration
Personnel Expenditures $ 8,896,049.00 $ 8,765,668.05 $ 8,730,396.05 $ 55,270.00
Operating Expenditures 44,017 06 344,592.48 344,592.48
Internet Support Expenditures 222,888.00 254,945.98 254,945.08
Transfer Out
$ 9,162,954.00 $ 9,385,205.61 $ 9,329,936.61 $ 55,270.00 0-59%
0.63% - Fav. variance is due to the county wide hiring freeze and under filled positions.
0.0% -
0.00% -
0.06%
8.76% - Fav. variance is due to the county wide hiring freeze, vacancies and under filled
positions.
0.00% -
16.00% - Fay. variance due to a decrease in usage of phones and monthly Info Tech
department charges
$ 2,374,301.00 $ 2.379,778.64 $ 2,154,599.64 $ 225,179.00 9.46%
$ 2,627,957.00 $ 2,627,055.34 $ 2,539,055.34 $ 88,000.00 3.35% - FEW. variance is due to the county wide hiring freeze, vacancies and under filled
positions.
5,825,324.00 5,828,108.41 5.596,108,41 230,000-00 3.95% - Fay. variance Is due to a decrease in demand for Mediators and Appointed Defense
Attorneys. The Court Is experiencing an increase in alternative dispute methods of
resolution, resulting in a reduction in expenditures. Please note: these Items have
unfavorable revenue line items that offset the favorable expenditures. A budget.
amendment is recommended.
2,409,621.00 2,463,847.00 2,407,071.00 66,776,00 2.30% - Fay. variance due to an decrease in usage of phones and monthly Info Tech.
department charges.
19,242.00 19,212.00 0.00% - -
3/ 18/2009
12,817,652.00
1,750,296.00
12,816,827.68 12,262,827.68
1,753,230.21 1,682,203.21
5,4 I 1,678.00 4.818,900.00
862,000.00
556,000.00
71,027.00
592,778.00
Family Division/Juvenile Eilaint.
Personnel Expenditures $ 13,651,164.00 $ 13,666,872.10 $ 12,804,872.10 $
Operating Expenditures
Internal Support Expenditures
Transfer Out
4.37%
4.13%
3.59%
10.91%
4.86%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
CIRCUIT COURT
ADOPTED
BUDGET
AMENDED 1Y2009
BUDGET FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
0,31% - Fay. variance is due to the county wide hiring freeze. Seventeen FTE positions are
being filled with PINE employees resulting in cost savings in Fringe Benefits. Child
Care Fund positions are included in these amounts therefore there is a 50% revenue
offset for positions funded by the Child Care Fund.
4.34% - Fav. variance is due to a decrease in placements to State Institutions, offset by a
Increase in placements to Private Institutions. A FY 2009 and FY 2010 child care fund
amendment is recommended to adjust for the placement fluctuation.
4.05% - Fav. variance due to a decrease in usage of phones and monthly Info Tech
department charges.
0.00% - Fay. variance is due to the Friend of the Court grant requiring less than anticipated
funding as a result of the county wide hiring freeze, reduction in phone usage,
reduction in info tech monthly department charges, and capital expenditure policy, The
FOG has 16 FTE positions under filled with PTNE positions.
$ 28,219,112.00 $ 33,650,607.99 $ 31,568.802.99 5 2,081,805.00 6.19%
Department Total
Personnel Expenditures
Operating Expenditures
Internet Support Expenditures
Transfers Out
$ 27,261,252.00 $ 27,168,847 18 5 25,980,577.18 S 1,186,270.00
18,713,967.00 19,016,502.57 18,230,502.57 786,000.00
4,644,050.00 4,735,576.24 4,565,594.24 169,982.00
- 5,430,890.00 838_ 4 112 00 . 592,778.00
$ 50,619,269.00 $ 56,351,515.99 5 53,614,785.99 $ 2,737,030.00
3118/2009
AMOUNT
ry 2009 FAVORABLE
FORECAST fUNFAVORABLE) PERCENT
49,279.00 $
60,300.00
0.00% -
0.00% -
0.00%
0.00%
$ 4,052,813.94 $
1,083,641.00
3,964,413.94 $ 88,400.00
1,083,641.00
2.18% - Fay. variance due to the county wide hiring freeze and
under filled positions.
0.00% -
Division 1 - Novi
Personnel Expenditures
Operating Expenditures
Internal Support E xpenditures
Total Division 1 - Novi
Division 2- Clarkston
Personnel Expenditures
474,557.04 428,197.04
$ 5,611,011.98 $ 5,476,251.98 $
$ 1,774,172.90 $ 1,719,172.90 $
628,950.00
220,758.12
628,950.00
206,411.12
72,811.00 72,811.00
$ 4,054,000.00
1,083,641.00
466,381.06
$ 5,604,022.00
$ 1,771,739.00
628,950.00
207,227.00
55,557.00
$ 2,663,473.00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
DISTRICT COURT
District Court Administration
Personnel Expenditures
Operating Expenditures
Infernal Support Expenditures
Transfers
ADOPTED
BUDGET
$ 49,279.00 $
60,300.00
AMENDED
BUDGET
49,279.00 $
60,300.00
EXPLANATION OF SIGNIFICANT VARIANCES
$ 109,579.00 5 109,579.00 $ 109,579.00
46,360.00 9.77% Fay. variance due to a decrease in usage of phones
and monthly info Tech department charges.
134,760.00 2.40%
55,000.00 3.10% - Fay. variance due to the county wide hiring freeze,
vacancies, and under filled positions.
Operating Expenditures
Internal Support Expenditures
Transfers Out
Total Division 2 - Clarkston
0.00% -
5.59% - Fay. variance due to a decrease In usage of phones
and monthly info Tech department charges.
0.00% -
$ 2,696,692.02 5 2,629,345.02 $ 67,347.00 2.50%
-
12,347.00
3/18/2009
EXPLANATION OF SIGNIFICANT VARIANCES
Division 3 - Rochester Niiis
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Division 4- Troy
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 3,866,782.00 $
416,912.00
1,250,057.27
$ 5,533,751.27 $
$ 2,447,548.42 $
521,458.00
368,181.09
$ 3,866,782.00
416,912.00
1,238,904.00
$ 5,522,598.00
$ 2,443,376.00
521,458.00
359,880.00
3,866,782.00 $
416,912.00
1,205,903.27
5,489,597.27 $
2.411,548.42 $
5.21,458.00
328,974.09
179,400.00 1.47%
0.00%
6.14% 142,068.00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
DISTRICT COURT
ADOPTED AMENDED
BUDGET BUDGET
FY 2009
FORECAST
AMOUNT
FAVORABLE
iUNFAVORABLE} PERCENT
0.00% -
0.00% -
44,154.00 3.53% - Fay. variance due to a decrease in usage of phones
and monthly Info Tech department charges.
44,154.00 0.80%
36,000.00
1.47%
0.00%
39207.00 10,65%
- Fey. variance due to the county wide hiring freeze,
vacancies, and under tilled positions.
- Fay, due to less than anticipated amounts budgeted in
the print shop line item, an reduction in Telephone
monthly charges, and an reduction in Info Tech monthly
charges. Historically the court has not spent the
appropriated amounts within their budget. The court
does not foresee any changes to current operations
from prior years operations that would result in
addltonal spending.
$ 3,324,694.00 $ 3,337,187.51 $ 3,261,980.51 $ 75,207.00 2.25%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 12,185,176.00 $
2,711,261.00
2,272,372.00
55,557.00
$ 17,224,366.00 $
12,190,596.26 $ 12,011,196.26 $
2,711,261.00 2,711.261.00
2,313,553.52 2,171,485.52
72,811.00 72.811.00
17,288,221.78 $ 16,966,753.78 5 321,468.00 1.86%
3/18/2009
$ 2,502,126.00
$ 2,257,729.00
$ 2,512,832.65
$ 2,263,598.13
$ 2,512,832.65 $
$ 2,185,598.13 $
Estates/Mental Health
Personnel Expenditures
Operating Expenditures
Internal Support
714,072.00
839,780.00
737,323.00
854,641.48
732,323.00
817,216.48
Department Total
Personnel Expenditures
O perating Expenditures
Internal Support
Transfer Out
$ 4,713,874.00
760,053.00
839,760.00
$ 4,730,449.78 $ 4,652,449.78 $
783,304.00 776304.00
854,641.46 817,21648
$ 3,811,561.00 $ 3,855,562.61 $ 3,735,137.61 $ 120,425.00 3.12%
$ 6,313,687.00 $ 6,368,395.26 $ 6,247,970.26 $ 120,425.00 1.89%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
PROBATE COURT
ADOPTED
BUDGET
•-•••-••••••••n••••.••••n•n•••n
AMENDED
BUDGET
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Judicial/AdmInistrallon
Personnel Expenditures
Operating Expendttures
Internal Support
Transfer Out
$ 2,456,145.00
45,981.00
$ 2,466,851.65
45,981.00
$ 2,466,651.65 $
45,981.00
0.00%
0.00%
0.00%
78,000.00 3.45% Fay. variance Is due to the hiring freeze policy in
effect for FY 2009. Position #2490 will remain
vacant throughout FY 2009. A purposal to the
Budget Task Force and the Board of
Commissioners to delete position 9907 will be
presented in May of 2009. If approved, the
favorab* will be credited against the Probate
Court's FY 2010 Budget Task.
5,000.00 0.68% Fay, variance is due to the effort to reduce captal
purchases as part of budget reductions.
37,425.00 4.38% Fay, variance is due to a decrease in Info Tech
monthly charges. The court historically has not
spent the amount appropriated.
78,000.00
5,000.00
37,425.00
1.65%
0.64%
4.38%
3/18/2009
Internal Support Expenditures
Transfers
Litigation
Personnel Expenditures $ 9,645,800.00 $ 9,627,108.84 3 9,759,008.8,4 $ (131,900.00)
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
AMENDED
BUDGET
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
ADOPTED
BUDGET
Administration
Personnel Expenditures $ 2,642,317.00 $ 2,670,795.66 $ 2,298,496.66 $ 372,300.00 13.94% Fav. due largely to vacant positions and underfills.
Operating Expenditures 836,872.00 836,982.50 836,982 50 0.00%
1,893,005 00 1,911,231.87 1,911231.87 - 0.00%
- 9,883.00 9,883.00 - 0.00%
5 5,372,194.00 $ 5,428,893.03 3 5,056,593.03 $ 372,300.00 6.86%
-1.37% Unfav, primarily due to adjustments in fringe benefits with
personnel changes. A budget amendment is not
recommended at this time; situation will be monitored and
addressed with the second quarter report
Operating Expenditures
Internal Support Expenditures
Transfers Out
59,296.00
2,334.00
59,296.00
2,334.00
1,081,836.00
59,296.00
2,334.00
1,081,836.00
0.00%
0.00%
0.00%
$ 9,707,430.00 5 10,770,574.84 $ 10,902,474.84 $ (131,900.00) -1.22%
Warrants
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,100,825.00 $ 2,099,357.30 $ 2,061,557.30 $ 37,800.00
3,199.00 3,199.00 3,199.00
$ 2,104,024.00 $ 2,102,556.30 8 2,054,706.30 $ 37,800.00
1.80% Fay, due largely to vacant positions and underfills.
0.00%
0.00%
1.80%
3/18/2009
39,100.00
39,100.00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
PROSECUTING ATTORNEY
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Appellate
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 1,690,704.00 $ 1,690,235.12 $ 1,651,135.12 $
8,458.00 8,458.00 8,458.00
$ 1,699,162.00 $ 1,698,693.12 $ 1,659,593.12 $
2.31% Fay. due largely to vacant positions and unclerfills.
0.00%
0.00%
2.30%
Department
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers Out
$ 16,079,646.00
907,825,00
1,895,339.00
$ 16,087,496,92
907,935.50
1,913,565.87
1,091,719.00
$ 15,770,196.92 317,300.00
907,935.50
1,913,565.87
1,091,719.00
1.97%
0.00%
0.00%
0.00%
1.59% $ 18,882,810.00 $ 20,000,717.29 $ 19.683,417.29 $ 317,300.00
3/18/2009
EXPLANATION OF SIGNIFICANT VARIANCES
..•••••n••
0.00%
0.00%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Sheriff's Office
Personnel Expenditures $ 1,536,828.00 $ 1,536,604.06 $ 1,671,004.05 $ (35,400.00) -2.31% Unfav. due largely to retirement, hospitalization, and other fringe
benefits is in excess of budget; this is partially offset by overtime
usage projected to be favorable. The Sheriffs budget for FY 2008
was amended at year end in recognition of this disparity. A budget
amendment is not recommended at thils time; situation will be
monitored and addressed at year end.
Operating Expenditures 47,202.00 47.20.2.00 47,202.0C 0.00%
Internal Support Expenditures
Transfers
336,246.00 336,246.00 336,246.00
Administrative Services
Personnel Expenditures
$ 1,920,276.00 5 1.919,052.05 5 1,954,452.05 $ (35,400.00) -1;84%
$ 1,803,127.00 $ 1,802,524.56 $ 1,829,124.56 (26,600.00) -1.48% Unfav. due largely to retirement, hospitalization, and other fringe
benefits Is in excess of budget; this is partially offset by overtime
usage projected to be favorabte. The Sheriffs budget for FY 2008
was amended at year end in recognition of this disparity. A budget
amendment is not recommended at this time; situation will be
monitored and addressed at year end.
Operating Expenditures 879,842.00 900,456.76 900,456.76 - 0.00%
Internal Support Expenditures 367,589,00 367,589.00 367,589.00 - 0.00%
Transfers - - - - 0.00%
$ 3,050,558.00 $ 3,070,570.32 $ 3,097,170.32 $ (26,600.00) -0.87%
Corrective Services
Personnel Expenditures 31,713299.00 $ 31.869,937.93 $ 32,687,537.93 (817,600,00) -2.57% Unfav, due largely to projected overtime usage, retirement, and
hospitalization is in excess of budget; this is partially offset by
favorable salaries due to several vacant deputy positions. The
Sheriff's budget for FY 2008 was amended at year end in
recognition of this disparity. A budget amendment is not
recommended at this time; situation will be monitored and
addressed at year end.
Operating Expenditures 6,500,477.00 6,933,671.29 6,933,671.29 - 0.00%
Infernal Support Expenditures 7,820,265.00 7.957,125.75 7,967,125.75 0.00%
Transfers -- - - 0.00%
$ 46,034,041.00 $ 46,770,734.97 $ 47,588,334.97 $ (817,600,00) -1.75%
00
3/18/2009
315,700.01
1,541,326.00
0.00%
0.00%
0.00%
Operating Expenditures
Internal Support Expenditures
Transfers
190.649.00 190,649.00
203,526.00 203,526.00
190,649.00
203,526.00
0.00%
0.00%
0.00%
Operating Expenditures 274,673.00
'rtternal Support Expenditures 6,250,788.00
Transfers
324,435.25
6,259,196.38
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
Corrective Services-Satellites
Personnel Expenditures $ 16,309,375.00 $ 16.309,375.00 $ 17,572,575.00 $ (1,263,200.00) -7.75%
EXPLANATION OF SIGNIFICANT VARIANCES
Unfav. due largely to projected overtime usage, retirement, and
hospitalization is in excess of budget; this is partially offset by
favorable salaries due to several vacant deputy positions. The
Sheriffs budget for FY 2008 was amended at year end in
recognition of this disparity. A budget amendment is not
recommended at this time; situation will be monitored and
addressed at year end.
Operating Expenditures 310,800,00 315,700.01
Internal Support Expenditures 1,540,879.00 1,541,326 00
Transfers - -
$ 18,161,054.00 $ 18,166,401.01 $ 19,429,601.01 $ (1,263,200,00) -6.95%
Emergency Prep., Tming & Comm.
Personnel Expenditures $ 4,751,867.00 $ 4,751,867.00 $ 4,712,267.00 $ 39,600.00 0.83% Fav. due largely to projected overtime usage, salaries and fringe
benefits. The Sheriffs budget for FY 2008 was amended at year
end in recognition of this disparity. A budget amendment is not
recommended at this time; situation will be monitored and
addressed at year end.
5,146,042.00 $ 5,146,042.00 $ 5,106,442.00 S 30,600.00 0.77%
Patrol Services
Personnel Expenditures $33,849,592 $ 33,849,592.00 $ 34,392,392.00 $ (542,800.00) -1.60% Unfav. due largely to salary and fringe benefits for retirement, and
hospitalization in excess of budget; paritally offset by favorable
projected overtime usage. The Sheriff's budget for FY 2008 was
amended at year end in recognition of these disparities. A budget
amendment is not recommended at this time; situation will be
monitored and addressed at year end.
324,435.25
6,259,196.38
$ 40,375,253.00 $ 40,433,223,63 $ 40,976,023 63 $ (542,800.00) -1.34%
0.00%
0.00%
(1130%
3/18/2009
Investigative/Forensic Svcs
Personnel Expenditures S 7,280,860.00 $ 1,313,611.00 $ 7,535,311.00 $ (221,700.00) -3.03%
Operating Expenditures
Internal Support Expei 'dilutes
Transfers
516,670.00
2,395,762 00
707,689.00
2,395,762.00
605,828.00
707,689.00
2,395,762.00
605,828.00
0.00%
0.00%
0.00%
$ 124,880,516.00 $ 126,528,913.98 $ 129,396,613.98 $ (2,8E7,700.00) -2.27%
COUNTY OF OAKLAND
P12009 FIRST QUARTER REPORT
EXPENDITURES
SHERIFF'S OFFICE
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2009
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
••n•••n•••n•n,.....
Unfav. due largely to projected overtime usage, retirement and
hospitalization is in excess of budget; this is partially offset by
favorable salaries due to vacancies and turnover. The Sheriff's
budget for FY 2008 was amended at year end in recognition of this
disparity. A budget amendment is not recommended at this time;
situation MU be monitored and addressed at year end.
$ 11,244,590.00 $ (221,700.00) -2.01%
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfer Out
S 10.193,292.00
$ 97,244,948.00
8,720,513.00
18,915,055.00
$ 11,022,890.00
$ 97,432,511.64
9,419,803.31
19,070,771.13
605,828.00
$ 100,300,211.54
9,419,803.31
10,070,771.13
605,828.00
$ (2,867,700.00) -2.94%
0.00%
0.00%
0.00%
Cr.)
3f18/2009
Internal Support Expenditures 193,369.00
Transfers
197,098.71 197,098.71 0.00%
0,00%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDiTURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 727,779.00 $ 727,779.00 $ 727,779.00 $- 0.00%
Operating Expenditures 40,382.00 40,382.00 40,382.00 0.00%
$ 961,530.00 $ 965,259.71 $ 965,259.71 $ 0.00%
35,000.00
County Clerk (Vital Stats & Legal Rees)
Personnel Expenditures $ 3,349,258.00 $ 3,349,258.00 $ 3,349,258.00 $
Operating Expenditures 297,408.00 299,333.48 264,333.48
0.00%
11.69% Fay. Professional Services $20,000 reflective of a
software program for Vital Records that has not been
completed by an outside vendor and Court Transcripts
$15,000 due to lower than anticipated activity.
Internal Support Expenditures 635,214.00 801,216.78 801,216.78 0.00%
Transfers - 0.00%
$ 4,281,880.00 $ 4,449,808.26 $ 4,414,808.26 $ 35,000.00 0.79%
1.0 3/18r2009
Register of Deeds (and Micrographics)
Personnel Expenditures $ 2,849,327.00 $
Operating Expenditures 1,361,611.00
930,963.00 932,585.02 932,585.02 0.00%
0.00%
Internal Support Expenditures
Transfers
Fay. Professional Services $525,000 due to decrease
in the number of mortgage and title documents
processed by outside vendor, reflective of slowdown
in the housing industry. Note related revenue
unfavorabiiity.*
Elections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 659,594.00 $
770,800.00
171,270.00
$ 1,601,664.00 $
2,843,851.70 $ 2,843,851.70 $
1,361,611.00 838,611.00 525,000.00
0.00%
38.56%
659,594.00 $
772,725.00
174,993.00
659,594.00 $
772,725.00
174,993.00
0.00%
0.00%
0.00%
0.00%
1.607,312.00 $ 1,607,312.00 $ 0.00%
19,006.00 $
6,161.00
136,078.20
161,245.20 $
19,006.00 $
6,161.00
136.078.20
161,245.20 $
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
CLERKIREG1STER OF DEEDS
ADOPTED
BUDGET
AMENDED
BUDGET
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
$ 5,141,901.00 $ 5,138,047.72 $ 4,613,047.72 $ 525,000.00 10.22%
Jury Commission
Personnel Expenditures $ 19,006.00 $
Operating Expenditures 6,161.00
Internal Support Expenditures 133,868.00
$ 150,035.00 $
3/18/2009
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
CLERK/REGISTER OF DEEDS
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Personnel Expenditures $ 7604,964.00 $ 7,599488.70 $ 7,599,488.70 $ - 0.00%
Operating Expenditures 2,476,362.00 2,480,212.48 1,920,212.48 560,000.00 22.58%
Internal Support Expenditures 2,064,684.00 2,241,971.71 2,241,971.71 - 0.00%
Transfers - - - - 0.00%
$ 12,146,010.00 $ 12,321,672.89 $ 11,761,672.89 $ 560,000.00 4.54%
" Note revenue offset.
L13
E.0 3/18/2009
Operating Expenditures 254,578.00 258,466.50 758,466.50 0.00%
Division Total
Department Total
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
COUNTY TREASURER
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST {UNFAVORABLE) PERCENT
Meal.
EXPLANAIION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures 1.26% - Fay. variance is due to the county wide hiring freeze in effect for
FY 2009. One FTE position is being filled with a PTNE
employee, creating cost savings of $37,000.
$ 2,928,098.00 $ 2,928,098.00 $ 2,891,098,00 $ 37,000.00
Internal Support Expenditure! 690,069.00 805,950.81 805,950.81 0.00% -
$ 3,872,745.00 $ 3,992,515.31 $ 3,955,515.31 $ 37,000.00 0.93%
$ 3,872,745.00 $ 3,992,515.31 $ 3,955,515.31 $ 37,000.00 0.93%
3118/2009
$ 3,052,055.00 $ 3,052,252.33 $ 3,012,252.33 $ 40,000.00 1.31%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
BOARD OF COMMISSIONERS
AMOUNT
ry 2009 FAVORABLE
FORECAST (UNFAVORABLE] PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
ADOPTED
BUDGET
AMENDED
BUDGET
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 2,343,382.00 $ 2,343,382.00 $ 2,343,382.00
429,231,00 429,231.00 399,231.00
279,639.33 279,639 33
0.00% -
40,000.00 9.32% - Fav. Travel & Conference $20,000, Workshops & Meetings $15,000 and
Legislative Expense $5,000 due to Commissioners making a concerted
effort to reduce expenditures in these areas.
0.00% - 279,442.00
$ 3,052,252.33 $ 3,012.252 33 $
Department Total
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 3,052.055.00
$ 2,343,382.00
429,231.00
279,442.00
$ 2,343,382.00
429,231,00
279,639.33
$ 2,343,382.00 $
369231.00
279,639.33
40.000.00 1.31%
0.00%
40,000.00 9.32%
0.00%
3/18/2009
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
LIBRARY BOARD
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Library Board
Personnel Expenditures $ 1,011,169.00 $ 1,014,212.94 $ 935,212.94 $ 78,000.00 7.69% Turnover
Operating Expenditures 582,804.00 682,804.00 682,804.00 0.00%
Internal Support Expenditures 868,693.00 871,323.79 871,323.79 0.00%
Transfers 5,000.00 5,000.00 - 5,000.00
--
$ 2,567,666.00 $ 2,573,340.73 $ 2,490,340.73 $ 83,000.00 3.23%
Department Total
Personnel Expenditures $ 1,011,169.00 $ 1,014,212.94 $ 936,212.94 $ 78,000.00 7.69%
Operating Expenditures 682,804.00 682,804.00 682,804.00 - 0.00%
' Internal Support Expenditures 868,693.00 871,323.79 871,323.79 - 0.00%
Transfers 5,000.00 5,000.00 - 5,000.00 Fav. due to the Library Board's decision not to replace computer
at this time
$ 2,567,666.00 $ 2,573,340.73 $ 2,490,340.73 $ 83,000.00 3.23%
3/18/2009
Operating Expenditures 491,551.00 681,612.40
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
WATER RESOURCES COMMISSIONER
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Water Resource Commissioner
Personnel Expenitures $ 3,752,747.00 $ 3,750,326.04 $ 4,465,273.04 $ ( t14,947.00) -19.06% Unfav - Salaries ($499,694) and Fringes (1215,253) first quarter Budget
Amendment to amend the Budget for the spending on the CAMS Project.
Expenses all offset by Reimburse General Revenue.
663,918.40 17,754.00 2.60% Untav - Recording Fees ($4,000) the result of recording liens at the Register of
Deeds office on properties that have not paid for their soli erosion permit. Unfav
Periodicals Books Publ Sub ($1,265) used to purchase periodicals and
Communications (5300) for video conferencing currently no established budget
line for these items. Fay - Contracted Services $20,000, Laundry & Cleaning
$2,500 and Travel & Conference $819 is the Departrrtents effort to balance the
• Budget_ After the completion of the Budget Amendment the favorability of the
Controllable Operating will be offset by the Non-Controllable operating section.
Internal Support Expenditures 1,125,546.00 1,236,578.15 1,397,699.15 (161,121 00) -13.03% Unfav - Convenience Copier ($17,754) the result of replacing a black and white
copier with a color copier. Unfav - Drain Equipment first quarter Budget
Amendment to amend the Budget of which is mostly related to the CAMS
Project; Drain Equipment ($43,367) and Mapping Allocation ($100,000).
Expenses offset in Reimburse General Revenue.
Transfers 56,165.00 56,165.00 56,165.00 0.00%
Total $ 5,426,109.00 $ 5,724,741.59 $ 6,583,055.59 $ (858,314.00) -14.99%
Department Total $ 5,426,109.00 $ 5,724,741.59 $ 6,583,055.59 5 (858,314.00) -14.99%
3/1812009
$ 1,490,751.00 $ 1,491,589.95 $ 1,491,589.95 $ 0.00%
Auditing
Controllable Personnel
Controllable Operetlng
Internal Support Expenditures
Corporatlon Counsel
Controllable Personnel
Controllable Operating
Internal Support Expenditures
0.00% -
0.00% -
0.00% -
0.00%
181,134.00 8.56% - Turnover Position #3200 and #7748
0.00% -
0.00% -
181,134.00
COUNTY or OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
COUNTY EXECUTIVE
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT
Administration
Controllable Personnel
Controllable Operating
Internal Support Expenditures
ADOPTED
BUDGET
$ 2,010,367.00
224,173.00
582,310.00
$ 2,816,850.00
AMENDED
BUDGET
$ 2,010,367.00
224,173.00
588,275.68
$ 2,822,815.68
$ 770,797.00
261,498.99
459293_96
$ 2,010,367.00
224,173.00
588,275.68
$ 2,822,815.68
$ 770,797.00
261,498.99
459,293.95
0.00% -
0.00% -
0.00% -
0.00%
0.00% -
0.00% -
0.00% -
Emergency Response & Preparedness
Controllable Personnel $ 770,797.00
Controllable Operating 261,380.00
Internal Support Expenditures 458,574.00
Transfers
EXPLANATION OF SIGNIFICANT VARIANCES
$ 1,149,544.00 $ 1,152,327.13 $ 1,152,327.13
27,657.00 35,137.00 35,137.00
182,035.00 183,043.03 183,043.03
$ 1,359,236.00 $ 1,370,507.16 5 1,370,507.16 $
$ 2,116,691.00 $ 2,117,067.60 $ 1,935,933.60 $
57,273.00 58,122.00 58,122.00
233,159.00 233,622_22 233,622.22
$ 2,407,123.00 $ 2,408,811.82 $ 2,227,677.82 5 181,134.00 7.52%
Department Total
Controllable Personnel
Controllable Operating
interne! Support Expenditures
Transfers Out
$ 6,047,399.00 $ 8,050,558.73
570,483.00 578,930.99
1,458,078.00 1,464,234.89
0 0
$ 5,869,424.73 $
578,930.99
1,464,234139
0
2.99%
0.00%
0.00%
$ 8,073,960.00 $ 8,093,724.61 5 7,912,590.61 161,134.00 2.24%
00 3/18/2009
Purchasing
Personnel Expenditures
Operating Expenditures
$ 1,097,979.00 $ 1,097.97q..00 $ 1,097,979.00 0.00%
35,081.00 35,081.00 35,081.00 0.00%
0.00% 187,955.46
0.00%
0.00%
0.77% Fay. Variance is due to county wide hiring freeze,
0.00%
0.00%
0.68%
Administration
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
MANAGEMENT AND BUDGET
AMOUNT
ADOPTED AMENDED FY 209 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 376,194.00 $ 376,194.00 $ 376,194 00
8,780,00 8,780.00 8,780.00
17,165.00 17;165.00 17,165.00
$ 402,139.00 $ 402,139.00 $ 402,139.00 $ 0.00%
0.00%
°La%
0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Internal Support Expenditures
Transfers
187,913.00 187,956.46
Equalization
Personnel Expenditures
Operating Expenditures
$ 1,320,973.00 I 1,321,016.46 $ 1,321,016.46 $ 0.00%
$ 7,920,121.00 $ 7,916,767.14 S 7,515,767,14 5 401,000.00 5.07% Fay. Variance Is due to county wide hiring freeze
237,591.00 237,702.72 237,702.72 0.00%
Internal Support Expenditures 1,287,345.00 1,388,120.61 1,388,120.61
Transfers - -
$9,445,057.00 $9,542,590.47 $ 9,141,590.47 $401,000.00 4.20%
Fiscal Services
Personnel Expenditures $ 7,721,751.00 $ 7,749,386.70 $ 7,689,386.70 $ 60,000.00
Operating Expenditures 230,324.00 230,324.00 230,324.00
Internal Support Expenditures 2,294,741.00 2,434,472.48 2,434,472.48
$ 10,246,816.00 $ 10,414,183.18 $ 10.354,193.18 $ 60.000.00
Department Total
Personnel Expenditures $ 17,116,045.00 5 17,140,326.84 $ 16,679,326.84 5
Operating Expenditures 511,776.00 511,887.72 511,997.72
Internal Support Expenditures 3,787,164.00 4,027,714.55 4,027,714.55
Transfers
461,000.00 2,69%
0.00%
0.00%
0,00%
$ 21,414,985.00 $ 21,679,929.11 3 21,218,929.11 $ 461,000.00 2,13%
3/19/2009
Administrative
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
CENTRAL SERVICES
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
$ 204,142.00 •$ 204,142 00 $ 204,142.00 0.00%
2,616.00 2,618170 2,616.00 0.00%
14,235.00 14,235.00 14,235.00 0.00%
EXPLANATION OF SIGNIFICANT VARIANCES
Support Services
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
$ 220,993.00 $ 20,993.00 $ 220,993.00 5 - 0.00%
$ 1,134,950.00 $ 1,134,950.00 $ 1,124,250.00 $ 10,700.00 0.94% Fav. due to decrease in hospitalization costs.
53,628.00 54,210.00 54,2 10.00 0.00%
560,102.00 970,052.84 970,052.84 0.00%
Transfers • 0.00%
$ 2,148,880.00 $ 2,159,212.84 $ 2,148,512.84 $ 10,700.00 0,50%
Department Total
Person nel Expenditures $ 1,339,092.00 $ 1,339.092.00 $ 1,328,392.00 $
Operating Expenditures 56,444.00 56,826.00 56,826.00
Internal Support Expenditures 974,337.00 984,287.84 984,287.84
Transfers
10,700.00 0,80%
0.00%
0.00%
0.00%
$ 2,369,873,00 $ 2,360,205.84 $ 2,369,505.84 S 10,700.00 0.45%
3/18/2009
$ 395,310.00
4,596.00
38,4)13.00
$ 437,919.00
$ 912,754.00
116,888.00
70,705.00
$ 1,100,347.00
327,410.00 $
4,598.00
67,900.00 17.18% - Vacant Director - Facilities Management position.
0.00%
38,013.00 0.00%
370,019.00 $ 57,900.00 15.51%
4.96%
0.00%
0.00%
64,900.00
64,900.00 4.22%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
FACILITIES MANAGEMENT
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2009
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
915,754.00 $
116,888.00
70,705.00
Administration
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Facilities Engineering
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
$ 395,310.00 $
4,596 00
38 013.00
-----------
$ 437,919.00 $
5 612.754.00 $
116 ,888.00
70,705.00
51.100.347.00 5
(3,000.001 -0.33% - Position reclassification, partially offset by fay. Overtime, due to
0.00% reduced prcject activity.
0.00%
1,103,3.47.00 $ (3,000.00) -0.27%
Department Tote,
Personnel Experditures
Operating Expenditures
Internal Support Expenditures
$ 1,306,064.00
121,484.00
108,718.00
$ 1,538,266.00
51,308064.00 $
121,484.00
108,718.00
--
5 1,538,258.00 $
1,243,184.00 $
121,484.00
108,718.00
--------- —
1,473,366.00 5.
n•• 3/1812009
COUNTY OF OAKLAND
FY 2009 FfRST QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
ADOPTED AMENDED FY 2004 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLEIPERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures $ 668,241.00 $ 668.241.00 $ 610,141 00 $ 56,100.00 8.69% Due to underlined Deputy Director position.
Operating Expenditures 301,506 00 301,506.00 425,996,00 $ (124,400.00) -41 26% Projected unfav. ($134,500) primarily clue to expenses related to 312
Arbitration with Sheriff Deputes for Legal Services, Court Reporter
Services and Professional Services; offset by fa. estimated Employee Med
Exams ADA $2,000 due to decline in current employees submitting
requests for ADA medical exams and a reduction in memberships and
periodicals $1,300 (as reflected in historical usage), use of Travel and
Conference $5,800, Personal Mileage $300 and Workshop and Meetings
$700. Funds are available in the FY 2009 Designated Fund Balance for
legal expenses related to the Sheriff Deputies union settlement. A budget
amendment is recommended to appropriate these funds to the Human
Resources Deportment.
Internal Support Expenditures 58,397.00 59,942.22 62,692.22 $ (2,750.00) -4,59% Due to charges for use of Motor Pool ($150) and Telephone
Communications ($2,600). Additional fines for transferred employee end
"hot line", as well as cell phones for Deptuy Director and Supervisor to
handle increased activity with 312 Arbitration. However, budget was not
adjusted to reflect this increase in expense.
$ 1,026,144.00 5 1,029,689.22 $ 1,098,739.22 $ (69,050,00) -6.71%
Workforce Management
Personnel Expenditures $ 2,179,690.00 $ 2,186,978.72 $2,186,978.72 $ 0.00%
Operating Expendflures 204,995.00 205,145.00 166,748.09 $ 38,400.09 13.72% Primarily reflects favcrebility from reduction in expenses for Employee
Medics; Exams $7,150 and Recruitment Expenses $19,500 due to the
hiring freeze Recruitment Expense favorability would be actually more, but
due to additional funds needed to cover new testing materials as a result of
• irreparable scantron machine and charge of $22,000 from prior years
expense for Computer Research Services for Salary Survey. projected
favorahlity is lower. Also, savings are projected in Equipment Maintenance
$1,109, Freight & Express $200, based on historical usage and Computer
Supplies $2,000 and Expendable Equipment $2,000 due to cutbacks in
purchases. Plans for Travel and Conference anticipated to be lower his
year resulting in estimated favorability of $5,000; offset by prior years
expense for intern Program invoice of ($1,0B5) charged to FY 2009 budget
because invoice was not processed until after closing for FY 2008.
3/18/2009
Internal Support Expenditures 539,295.00 581,272.93 575,772 93 $ 5,500.00
Benefits Administration
Personnel Expenditures
$ 2,9.23,980.00 $ 2,973,396.65 $2,929,496.65 $
$ 232,275.00 $ 232,275.00 $ 170,575.90 S
43,900.00 1.48%
61,700.00 25.56%
171,397.00 171,397.00 5 •-• 0.00%
----------- ------- ---------------
$ 420,224.00 $ 356,024.90 $ 64,200.00 15.28%
16,552.00 14,052.00 $ 2,500.00 15.10% Due to decrease in spending for Equipment Maintenance $100, Software
Support Maintenance $400 and Expendable Equipment Expense $2,000.
Operating Expenditures
Internal Support Expenditures
16,652.00
171,397.00
5 420,224.00
3.88%
-15.96%
0.34%
0.88%
ADOPTED AMENDED
BUDGET BUDGET
COUNTY OF OAKLAND
FY 2909 FIRST QUARTER REPORT
EXPENDITURES
HUMAN RESOURCES
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLEAPERCENT EXPLANATION OF SIGNIFICANT VARIANCES
0.95% Info Tech Operations projected fat. $10,000 due to tower expense, offset by
unfav.Telephone Communications expense ($4,500) as current monthly
charges continue to coincide with historical usage being higher than budget
Print Shop expenses currently low, but department is preparing to update
pages for the Merit Rule document, which will require significant funds and
ultimately use most of the allocation for Print Shop.
Favorable due to redistribution of salaries and fringes for positions
transferred to Workforce Management per rear g in FY 2008 (MR. #06101),
correction of account code for Secretary II position #01689, which Is now
charged to HR- Admin / Labor Relations, and vacant PTNE Office
Assistant I position (410656).
Deportment Total
Personnel Expenditures
Operating Expenditures
Interne! Support Expenditures
$3,080,206.00 $ 3,087,494.72 $2,967,694.72 $ 119,8100.00
523,053.00 523,203.00 606,703.00 (83,500.00)
767,089.00 812,612.15 809,862.15 2.750.00
-----
$ 4,370,348.00 $ 4,423,309.67 $4,384,259.87 $ 39,050,00
Lk)
3/18/2009
Children's Village
Personnel Expenditures
Operating Expenditures
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES .... --
Administration
Personnel Expenchtures $ 209,874 00 $ 209,874 00 $ 209,674,00 0.00% -
Operating Expenditures 11,701,313.00 11,701,313.00 11,263,642.00 437,671.00 3.74% Favorable Private Institutions (Michigan Department of Human
Services) for costs Incurred for the care of neglected and
abused wants of the court. Costs are based on caseload,
difficulily of care, and treatment of services (counseling, drug
screening etc.) ordered by The Court. Contract with
Havenwyck has been terminated, A budget arriendrewit to
reduce Private Institutions $40,000 is recommended to reflect
- the contract terMnation.
Internal Support Expenditures
Transfers Out
11,032.00 11,032.00 11,03.2.00 w00% -
$ 11,922,219.00 $ 11,922,219.00 $ 11,484,545,00 $ 437,671.00 3.67%
Health
Personnel Expenditures $ 26,501,828.00 $ 20,555,947.45 $ 25,235,947.45 $ 1,320,000.00 4.97% • Favorable turnover due to retirements in FY2005 and the
underfilling of positions.
Operating Expendiiures 4,641.776.00 5,687.138.29 5,567.138.29 0.00% -
Internal Support Expenditures 3,385,166.00 3,629,433,35 3,629,433.38 0.00% -
Transfers Out - - -
$ 34.528,770.00 $35,852,519.12 $ 34,532,519.12 5 1,320,000.00 3.68%
$ 12,820,771.00 $ 12,937,322.28 $ 12,937,322.25 0.00% -
S 3,637,555.00 3,660,567.80 3,816,067.80 (155,500.001 -4.25% - (Unfav) Provisions ($140,000), Office Supplies ($2,400) and
Custodial Supplies ($45,000) due to price increases Also, a
budget amendment Is recommended for Psychological
Testing ($14,000), Medical Services ($20,000) and Optical
Expense ($300). Offset by Fay. Dry Goods and Clothing
$28.000 and Toilet Articles $38,200 based on historical
Internal Support Expandifures 2,453,447.00 2,469,701 56 7,465,701.56 0.00% -
Transfers Oul 0.00
$ 18,911 ,773-00 $ 19,067,591.64 $ 19.223,091.64 5 (155,500.00) -0.132%
W18/2009 •
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
HEALTH AND HUMAN SERVICES
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Department Total
Controllable Personnel $ 39,532,473.00 $ 39,703,143.73 $ 38,3-83,143.73 $ 1,320,000.00 3.32%
Condrollable Operating 19,980,644.00 21,029,019.09 20,746,848.09 282,171.00 1.34%
Non-Controllable Operating 5,849,645.00 6,110,166 .94 6,110,166.94 - 0.00%
Transfers Out - 100.00%
S 65,362,762 00 $ 66,842,329.76 $ 65,240,158.76 $ 1,602,171.M 2.40%
311812009
$ 187,479.00 $ 187,479.00 $ 187,479.00 $
4,80000 4,890.00 4,800.00
6,589.130 6,589.00 6,589.00
198,868 00 $ 198,868.00 $ 198,868.00 $
$ 1,534,499.00 $ 1,533,174.28
227,090.00 227,090.00
254,650.00 258,107.65
$ 2,016.239.00 $ 2,018,371.93 $
1,533,114.28 $
227,090,00
258,107.65
0.00% -
0.00% -
0,00% -
0.00%
2,018.371.93 $ 0.00%
$ 3,438,647.00 $ 3,436,662.11 $
827,198.017 920,691.00
556.464.00 575.621.25
3,436,682.11 $
920,691.00
575.621,25
0.00% -
0.00% -
0.00% -
0.00% -
0.00% -
0.00% -
0.00% -
0.00%
Medical Examiner
Personnel Expenditures
Operating Expenditures
$ 3,426,491.00 $ 3,427245.52 $ 3,427,245.52 $
521,788.00 522,161.33 522,161.33
0.00% -
0.00% -
Internal Support Expend'itures
Transfers
798,745.00 812,550.24 812,550.24 0.00% -
• See related revenue offset 311812009
ADOPTED
BUDGET
AMENDED
BUDGET
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
FY 2009 FAVORABLE
FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Public Services - Admin.
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Veterans' Services
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
Community Corrections
Personnel Expenditures
Operating Expenditures
Internal Support Expenditures
Transfers
$ 4,822,309.00 $ 4,932,974.36 $ 4,932,974,36 $ um.%
MSU Ext. - Oakland County
Personnel Expenditures
Operating Expenditures
$ 763,160.00 $ 765.359.89 $ 765,359.89 $
88,897.00 89,009.86 86,009.86
Internal Support Expenditures 358,315.00 359,303.22 359,303_22
----------------------- ...
$ 1,210,372.00 $ 1,213.672.97 $ 1,210,672.97 $
0.00% -
3,000.09 3.37% - Fay. Professional Services due to the use of IYISU Extension
educators from other counties that don't charge fees for
teaching Master Gardener classes. Note related revenue
- 0.00% -
3,000.00 0.25%
$ 4,747.024.00 $ 4,761,957.09 $ 4,761,957.09 0.00%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
PUBLIC SERVICES
AMOUNT
• ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Animal Control
Personnel Expenditures
Operating Expenditures
$ 1,784,110.00 $ 1,784,110.00 $ 1,769,110.00 $ 15,000.00 0.84% - Fav. Overtime $10,000, Holiday Overtime 53,000 due to
implementation of staggered work schedules in the Kennel to
eliminate overtime on Saturdays and On Call 52,000 as a result
of eliminating the afternoon shift for Road Patrol and
implementation of the 4/40 workweek.
154,967.00 155,840.69 155,840.69 0.00% •
Internal Support Expenditures
Transfers
592,293.00 648,16039 648,160.79 0.00% -
$ 2,531,370.00 $ 2.588,111.48 $ 2,573,111.48 $ 15,000.00 0.58%
Circuit Court Probation
Personnel Expenditures $ - $ - 5 - $ - 0.00%
Operating Expenditures 40,798.00 40,798.00 40,198.00 - 0.00%
internal Support Expenditures 807,581.00 808,812,81 808,812.81 - 0.00%
$ 648,379.00 $ 849,610.81 $ 849,610.81 $ 0.00%
Department Total
Personnel Expenditures $11,134,386.00 $ 11,134,030.80 511,119,030.80 $ 15,000.00 0.13%
Operating Expenditures 1,865,538.00 1,960,390.68 1,957,390.88 3,000.00 0.15%
Internal Support Expenditures 3,374,637.00 3,469,144.96 3,469,144,96 0.00%
Transfers
516,374,561.00 5 16,563,566.64 $ 16,545,566.64 $ 18,000.00 0.11%
" See reiated ovenue offset. 311812009
Internal Support Expenditures 981,603.00 999,553.71 999,553.71 0.00%
- $ - $
$ 25,620.00 $ 25,620.00 $ 27,171 00 $ 0,551.00)
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
EXPENDITURES
ECONOMIC DEVELOPMENT AND COMMUNITY AFFAIRS
AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST CUNIFAVORABLE) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
Administration
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
$ 1.114,290.00 $ 1,114,290.00 $ 1,106,790.00 $
132,059.00 297,932.00 297,932.00
69,525.00 70,896.55 70,896.55
$ 1,315,874.00 $ 1,483,116.55 $ 1,475,918.55 $
0.67% - Turnover
0.00%
0.00%
7,500.00 0.51%
7,500.00
65.000.00
103,800.00
Planning and Economic Development Services
Personnel Expenditures $ 3,893,545.00 $ 3,888,448.30 $ 3,823,448.30 $
Operating Expenditures 1,036,275.00 1,429,359.27 1,325,559.27
1.67% - Turnover
7.26% - Fay. Operating, primarily Professional Services, as well as
Advertising, Printing, Travel & Conference, Legal Services, and
Workshops & Meetings for update of the Solid Waste
Management Plan, delayed pending reformatting of plan
guidelines by the State.
$ 5,911,423.00 $ 6,317.361.28 $ 6,148,561.28 $ 168,800.00 2.67%
Community and Home Improvement
Personnel Expenditures
Operating Expenditures
Transfers
Workforce Development
Personnel Expenditures
Operating Expenditures
internal Support Expenditures
-6.05% - Unallowable Workforce Development federal and state grant
costs required to be paid by the County marginally exceeded
budget estimate.
$ 25,820.00 $ 25,6.20.00 $ 27,171.00 $ (1,551.00) -8.05%
Department Total
Personnel Expenditures $ 5,033,455.00 $ 5.028,358.30 $ 4,957,409.30 $ 70,949.00 1.41%
Operating Expenditures 1,188,334.00 1,727,291.27 1,623,491.27 103,800.00 6.01%
Internal Support Expenditures 1,051,128.00 1,070,450.26 1,070.450.26 0.00%
Transfers 0.00%
•nn•n
$ 7,252,917.00 $ 7,826,099.83 $ 7,651,350.83 5 174,749 00 2.23%
3/1EY2009
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
30,000.00
1,340,082.00
1,687,525.00
30,000.00
9,620,816 00
$ 12,880,141_00
30,000.00
1,340,082.00
1,687,625.00
30,000.00
9,620,616.00
$ 11,880,141.00
COUNTY BUILDINGS 3,293,605.00 $ 3,117,261.24 $ 3,117,261.24 0.00%
5 55,000.00
1,700.00
70,700.00
24,000.00
579,000.00
30,000.00
5 760,400.00
55,000.00
1,700.00
70,700.00
24,000.00
579 000.00
30,000.00
$ 760,400 00 $
55,000.00
1,700.00
70,700.00
24,000.00
579,000.00
30,000.00
760,400.00 $
309,000.00 5 300,000.00 $ 300,000.00 $
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00% This budget will be reallocated to dept later this year.
0.00% - The budget of $7 mil is the offset to departments budGel task
commitments. No actual funds will be expended from this
account.
52,162.00 52,162 00 52,162.00
190,904.00 158,153.00 158,153.00
149 520.00 125,252.00 125,252.00
1,320,109.00 964,903.52 964,903.52
6,748,257.00 25,733.00 25,733.00
6,042,936.00 4,796,131.14 4,795,131.14
180,500.00 130,500.00 160,500.00
75,000.00 75,000,00 75,000.00
53,000.00 53,000,00 53,000.00
4,000.00 4,000.00 4,000.00
0.00 -
353,738.00 332,288.00 332,288.00
5 1400,000.00) $ (29r,786.00)
7,045,634.00 7,045,634.00
(297,786.00)
7,045,634.00
This budget will be reallocated to dept later this year.
A budget amendment is recommended to recognize pending
grants.
This budget will be reallocated to dept later this year.
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0 00%
0.00%
0.00%
3/1812009
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
ADOPTED
BUDGET
AMENDED
BUDGET
Fr 2009
FORECAST
AMOUNT
FAVORABLE
(UNFAVORABLE) PERCENT EXPLANATION
NON-DEpARTAR-rmrNT APPROPRIATIONS
COUNTY OPERATIONS
Insurance Fund
Insurance Surety Bonds
Miscellaneous
Logos and Trademarks
Road Commission‘Cunrent Drain Assessment
Road Cornntlasion\Tri Party Agreement
Provisions
Transfer to CMHA
Total
$ 154,916.00 5 154,918.00 $
16,900.00 16,900.00
30,000.00
1,340,082.00
1,500,000.00
30,000.00
9,620,616.00
$ 12,692,516,00
154,918.00
16,900.00
STATE AND FEDERAL - COUNTY ASSOCIATIONS
Area Wide Water Quality
Assoc of Metro Sewage Agencies
Michigan Assoc. of Counties
National Assoc. of Counties
S.E.M.C.O.G.
Traffic Improvement Association
Total
SUNDRY EXPENSE
RESERVED FOR TRANSFERS
Expenditures
Administrative Leave
Budget Transition
Basic Readjustment
Classification and Rate Change
Contingency
Emergency Salaries
Grant Patch
Info Tech Development
Legislative Expense
Misc. Capital Outlay
Overtime Appropriation
Workshops and Meetings
Fringe Benefit Adjustment
Summer Employees Salary Appropriation
0.04%
0.00%
0.00%
0,00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
NON-DEPARTMENTAL EXPENDITURES
ransistion Expense
Transit Commuter Benefit Program
Total
• AMOUNT
ADOPTED AMENDED FY 2009 FAVORABLE
BUDGET BUDGET FORECAST (UNFAVORABLE) PERCENT
- 15,000.00 15,000.00 0.00%
5,200.00 5,200 00 5,200.00 -
$ 21,821,560.00 $ 13,535,170.66 5 13,535,170.66 5 - 0.00%
EXPLANATION
Transfers to Other Funds
Jail Population Management Fund 645,764.00 645,764.00 645,764.00
Capital & Cooperalive Initiatives Revolving Fund 11,505,466.00 11,505,466.00 11,505,466.00
Debt Service - West Wing Refunding 1,479,070.00 1,479,070.00 1,479.070.00
Pro}act Work Order Fund 200,000.00 2100,000.00 200,000.00
Fire Records Management 413,997.00 413,997.00 413,997.00
Radio Communications 165,809.00 515,809.00 515,809.00
CLEMIS 1,389,117.00 1,389,117.00 1,389,117.00
Information Technology 0.00 70,636.00 70,636.00
Faciaties Mainenance & Operations 0.00 0.00 -
$ 15,799,223.00 $ 16,219,859.00 $ 16,219,859.00
TOTAL NON-DEPT. APPROPRIATIONS $ 54,667,304.00 $ 46,612,831.90 $ 46,012,831_90 $
TRANSFER TO GENERAL PURPOSE FUNDS
Public Health Fund
Child Care Fund
Social Welfare Fund Foster Care
$ 25,678,851.00 $ 27,054,358.50 fl,054,358 50
23,421,591.00 23,623,883.84 23,623,883.8,4
1,000.00 1,000.00 1,000.00
549,101,442.00 $50,679,242.34 $50,679,242.34 $
TOTAL EXPENDITURES $ 103,168,746.00 $ 97,492,074.24 $ 97,492,074,24 0.00%
gO.xls 311812009
70.160.0
257,528 00
17.254.00
FY 2009 BUDGET AMENDMENTS
FY 2009 BUDGET AS ADOPTED - GENERAL FUND/GENERAL PURPOSE FUNDS $ 426,410,209.00
BUDGET AMENDMENTS
M.R. #08181 - 10/02/2003
Criminal Justice Coordinating Counsel - Expansion of Tethering Program Transfer from Jail
Population Management fund
20,395.00
M.R. #08191 - 1010212008 S 700.00
County Clerk - Elections Division Board of Canvassers Agreement City of Farmington Hills
M.R. #08192 - 10/02/2008 0,708.00
Information Technology - Interlocal Agreement with Lyon Township FRMS- Planned Use of
Fund Balance
M.R. #08226 - 10/23/2008 S 59,013.00
Sheriffs Office - Automobile Theft Prevention Authority (ATPA) Grant Acceptance
N1.R. #08227 - 10/23/2008 $ 102,266.00
Sheriffs Office - iail Alliance with Support for Inmates with Co-Occurring Disorders Program
M.R. #08233 - 11/06120GB S 63.928.00
Management and Budget Transfer of Inmate Account Data from the Reimbursement Unit's
Legacy System and the Jail Management Information System RDK, Inc.-Planned Use of FB
M.R. #08228 - 11/0612008 400.40
County Clerk - Elections Division Board of Canvassers Agreement independence Township'
M.R. #08246 - 11/06/2008 $ (11,588.00)
Sheriff's Office - State Criminal Alien Assistance Program (SCAAP)
M.R., #08252 - 11/20/2008 6,500.00
Sheriff's Office - Addition of K-9 and Milk Bone Donation Acceptance
M.R. #08235 • 11/6/2008 . 970 00
Parks and Recreation Department - Reorganization
M.R. #08266 .12/11/2008
M&B FY 2008 Year End Report
Encumbrances s 157,827.32
Carry Forwards $ 2,833,867.39
Appropriation of Designation - Sheriffs Call Taking Equip. $ 350,000.00 $ 1341,694.71
M.R. #08261 • 12/1112008 • 825.00
County Clerk - Elections Division Board of Canvassers Agreement Bloomfield Township
M/R #08268 - 12/11/2048 $- (48,267.00)
Health Division - MDEQ Contract
M.R. #08273 - 12/11/2008 • 43,155 00
Circuit Court - SCAO Grant Acceptance
M.R. #08275 - 12/11/2008
Sheriffs Office Prosecuting Attorney- NET Bryne Grant Acceptance
M.R. #08278 - 1211112008
52-2 District Court - SCAO Grant Acceptance (Drug Court)
TOTAL AMENDED BUDGET AS OF 1213112008 (1ST QUARTER) $ 430,362,850.71
51
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
ENTERPRISE FUNDS
SHERIFFS IMPARTMENT
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
-------- -
JAIL INMATE COmNIJSZARY FUND
0.sse,00)
OPERATING REVENUE $ 1,455.870,00 $ 1,455,870 00 S 1,455,670.00 $ - 0.00% -
OPERATING EXPENSE $ 1,455,870.00 $ 1.455,870.00 $ 1 455,810.00 $ - 0.00% -
NET OPERATING INCOME (LOSS) $3 - $ - $ - -
NON-OPERATING REVENUE (EXPENSE) $_ $ - $ 10,000.00 $ 10,000.00 0.00%
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS $- $ - $ 40.000.00 $ 10,000.00 0.00%
TRANSFER OUT 5 , $ - $ - $ - 0.00%
CAPITAL CONTRIBUTION 55 - - $ - $ $ - 0.00%
TOTAL NET INCOME (LOSS) $0.00 $0.00 $10,000,00 $10,000.00 0.00%
TO1AL NET ASSETS.- BEGINNING $ 119,660.19
TOTAL NET ASSE IS - ENUING $129 660.19
3/1612009
ISHERIFF AVIATION #80000
OPERATING REVENUES
Outside Revenue
Inside Revenue
Total Revenue
OPERATING EXPENSES
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
SHERIFF'S OFFICE
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
n••n18.....M.WAYM1,1•61.1.••n•n••••••••• • SIM .1.
$0.00 $0.00 $0.00 $0.00 0.00%
5 1,767,112.00 5 1 - ,767,112.00 $ 1,767,112.00 5 0.00% -
$ 1,767,112.00 51,767,112.00 51,767.412.00 $0.00 0.00%
$1,329.612.00 $1,329,612.00 $1.329,612.00 $ - 0.00% -
NET INCOME iLOSS) BEFORE $437,500.00 $437,500.00 $437,00.00 50.00 0.00%
TRANSFERS IN (OUT) $0.00 $0.00 $0.00 $- 0.00%
NON-OPERATING REVENUE $0.00 • ' $0 00 . 0.00 $- . 0.00%
OPERATING TRANSFERS IN $0.00 30.00 $0.00 $ - 0.00%
NET REVENUES OVER(Dt4DER)
EXPENSES •
Total Net Assets - 'Beginning
Total Net Assets - Ending
$437 500 00 5437,500.00 $437,503 00 50.00 0.00% Funds necessary to cover repayment of DTRF Loans.
33,251,599.56
$3 089 099 56
C.1-4 .3/18/2009
$15,508,311.00 $4,942,089.00 $15,508,311.00 $20,450,400.00
10,200,000.00 8,500,000.00 10,200,000.00 (1,700,000.00)
$25,708,311.00 $25,708,311.00 $28,950,400.00 $3,242,089.00
REVENUES
Charges for Services
Other Revenues
Total Revenues
31.97% Fay. variance due to the Increase in taxpayers inability to pay their
property taxes on time. Collection fees and Interest on delinquent taxe6•
are assesed on delinquent taxes, therefore as the taxpayer's inabilityto
pay increases so does the revenue generated within the DTRF.
-16.67% Unfav. variance due to the economic downturn within the investment
markets. The DTRF's investment income will decrease due to the
Investment market conditions.
12.61%
$0.00 82,932,089.00 82,932,089.00
$223,590,565.62
$226,522,654.62
$80,1335,989.10
2,271,455.91
133,066,266.21
10,328,942.34
$0.00
J226.522.654.64_
$0.00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
ENTERPRISE FUND
TREASURERS OFFICE
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET Forecast FAV/(UNFAV PERCENT
...... nux•wnw.rarMT.N7',1•-••••-•n.••••n-•n•rra...^-4......-rar—,a-.}.•.*
DELINQUENT TAX REVOLVING FUND
113TRF FUND 51600
EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSES
Personnel Expenditures
Operating Expenditures
Internal Services
Transfer Out to Other Funds:
General Fund - Collection Fees
OF - Non-Departmental
OF - RCOC Tr-Party Agreement
Work Release Facitqty Debt Svc
Office Bldg Renovation Debt Svc
52-3 District Court Debt Service
Total Transfer Out to Other Funds
Total Operating Expenses
$ 69,690.00
300,000.00
2,614,211.00
3,500,000.00
11.600,000.00 1100.000.00
2,250,000.00 2,250,000.00
1,856,526.00 1,856,526.00
2,082,600.00 2,082,600.00
1.415,275.00 1,415,275,00
7114.401.00 22,704,401.00
5 25,708,311.00 $ 25.708,311.00
$ 89,699.00 $ - 0.00%
300,000.00 •- 0.00%
2,614,211.00 -
3,810,000.00 (310,000.00) -8.86% Variance is due to more than anticipated amounts assessed in collection
fees. Collection Fees are recorded In the DTRF and transferred to the •
Treasurer's General Fund Budget at year end.
11,900,000.00 0.00%
2,250,000.00 0.00%
1,856.526.00 0,00%
2,082.600.00 0.00%
1,415275.00 0.00%
231314,401.00 (310,000.00) -1.37%
$ 26,01E1,311.00 $ (310,000.00) -1.21%
$ 69,699.00
300,000.00
2,514,211.00
3,500,000.00
REVENUE OVER (UNDER
EXPENDITURES
Total Net Assets - Beginning
Total Net Assets - Ending
Ending FY 2008 Designated Fund Balance:
Designated - Debt Service
Designated - Projects
Designated - Delinq Taxes Receivable
Designated - Collection Fees
UndesIgnated - Fund Balance
Total Net Assets - Ending
DTRF #51600 Quarterly Forecast.xls 3/18(2009
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
WATER RESOURCES COMMISSIONER
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAW(UNFA10 PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
—..— ---- ---- ----- ------------ ------- ---------
'DRAIN EQUIPMENT FUND ( 63900) I
gPFRATING REVENUES:
Inside $3.781.611 00 51761,511.00 $4,344E19200 $563,281.00 14.90% Fav - Rebilled Charges $189,000 a result of rebill charges to the CAMS Project for
the CVT's data conversion component. Unfav - Reimbursement Building Space
Cost ($67,847) due to the Pump Maintenance Building rate adjustment for
depreciation, electric, gas and other operating cost. Wray - Reimbursement
General ($338,050) a result of decreased spending on the GIS programs for the
completion of the GiS record conversion project, which will be offset by Salaries and
Fringes. Fay - Vehicle Rental $780,178 a result of the rate increase to recover
increasing operating cost and replacement recovery cost.
Outside 759,521.00 759,521.00 . 759,521.00 50.00 0.00%
Total Revenue 4,541,132.00 4,541,132.00 5,104,413.00 563,281.00 12.40%
OPERATING EXPENSES 4.599,032,00 4,599,032.00 4,220,373.00 378,659.00 8.23% Fav - Salaries and Fringes $338,050 the result of decrease spending on the GIS
programs for the completion of the GIS record conversion project. No budget
amendment required as hours disbursed to other systems. Fav - Indirect Cost
$59.784 due to Indirect cost rate finalized after budget process.
NET INCOME (LOSS) BEFORE
NON-OPERATING REVENUEJ(EXPENSF)
TRANSFER IN
TRANSFERS (OUT)
NET REVENUES OVER(UNDER)
EXPENSES
TOTAL NE I ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
(57,900 00) (57,900.00) 884,040.00 941,940.00 -1626.64%
57,900.00 57,900.00 12,216.00 (45,684.00) -78.90% Fav Accrued Interest Adjustment $14,316 for accrued booking adjustment for
investment income. Unfav - Income from Investment ($70,000) the result of accour
not earning any return due to the negative cash balance from the replacement of
vehicles.
0.00 . 0.00 1100 0.00 0.00%
0.00 0,00 1100 0,00 0.00%
60.00 $0.00 5896,256 00 5896,256.00 ....— .,
2,516,150.74
$3,412,406.74
Please note that in the Adopted Budget (ina-ftem book) this Is budgeted as "Planned Usa of Fund Balance" In the revenue category.
3/18/2009
EXPLANATION OF SIGNIFICANT VARIANCES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 90,919,865.26
87 402 865 26
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
ENTERPRISE FUND
PARKS & RECREATION
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAVONFAV) PERCENT
---- —
OAKLAND COUNTY PARKS &
RECREATION commISSION 00880)
OPERATING REVENUE
$ 8.151,454,00 $ 8,151,454,00 5 8,151,454.00 $ 0.00% Revenue is seasonal with the majority of activity occurring In the third and fourth
quarters.
OPERATING EXPENSE S 25,469,301.00 $ 25,469,301.00 S 25,469,301,00 5 0.00% Expenses are not expected to vary from the budget at this time.
NET OPERATING INCOME (LOSS) $ (17,317,847.00) $ (17,317,847.00) $ (17,317,847.00) $ 0.00%
NO OPERATING REVENUE 5 15,335,000.00 $ 15,335,001100 $ 15,335,000.00 $ - 0.00% Fiscal Year 2009 property tax revenue for Parks and Recreation is based on 2008
Taxable Value (December, 2008 levy). Therefore, the tax collection forecast
equals the budget estimate.
TOTAL INCOME BEFORE TRANSFERS $ (1,982,847,00) 5 (1,982,847.00) $ (1,982,847.00) $ - 0.00%
TRANSFERS IN $ - $ - $ - $ - 0.00%
CAPITAL IMPROVEMENT PROGRAM $ (1,534,153.00) $ (1,534,153.00) $ (1,534,153.00) $ - 0.00% Funds available for FY2009 (IT Master Plan) and f-Y2010 Capital Program.
TOTAL NET INCOME (LOW 5 (3,517,000.00 $ (3,517,040.00) $ (3,517,000.00)
(EXPENSE(
"Please note: lithe Adopted Budget this Is the Planned Use of Balance" Revenue line item and will provide funds for the FY2010 Capital Program
3/18/2009
- $ 165,901.00
NET REVENUES OVERJ(UNDER)
EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
376,323.00 $ 210,600.00
18,113,681.08
18,490,004.08
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
RISK MANAGEMENT
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAVAUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
--
LIABILITY INSURANCE FUND 67700
OPERATING REVENUES:
Outside Revenue $ - $ - $ 282,500.00 $ 282,500 00 - Fav. due to reimbursement of lawsuits.
Inside Revenue 2,579,244.00 2,579,244.00 2,579,244.00 $- 0.00% -
Total Operating Revenue $ 2,579,244.00 $ 2,579.244.00 $ 2,864,744.00 $ 282,500.00 10.95%
OPERATING EXPENSE $ 2,534,966.00 $ 2,369,055.00 3 2,441,143.00 $ (71,900.00) -3.03% - Unfav, indirect costs ($71,900) due to actual charges developed
after budget finalization.
CLAMS PAID 1222,744.00 1,222,744.00 1,222,744 00 S
TOTAL OPERATING EXPENSES $ 3,757,710.00 $ 3,591,809.00 $ 3,663,887.00 $ (71,900.00) -2.00%
OPERATING INCOME (LOSS) (1,178,466.00) 11,012,565.00) 1802,143.00) 210,600.00
NON-OPERATING REVENUE (EXPENSE) 1,178,466.00 1,178,465.00 1,178,466.00 -
3/18/2009
'OFFICE EQUIPMENT FUND 66400
OPERATING REVENUE - INSIDE
OPERATING EXPENSE
OPERATING INCOME (LOSS)
NON-OPERATING REVENUE (EXPENSE)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
3,193,123.52
$3.145,355.52
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUND
MANAGEMENT AND BUDGET
ADOPTEO AMENDED FY 2009
BUDGET BUDGET FORECAST
$ 653,214.00 $ 553,214.00 $ 653,714.00 $
691,778.00 691,776.00 779,782.00 $ (83,000.00)
(38,564.00) (38,564.00) (126,568.00) (je,Q00.00)
78 800.00 78,800.00 78,800.00 $
EXPLANATION OF SIGNIFICANT VARIANCES
0.00%
-12.72% Unfav. indirect costs ($153,000) due to actual charges
developed after budget finalization and maintenance
contracts ($48,000) due to maintenance agreement en In
Car Cameras. Fav. equipment maintenance $33,000 due
to fewer repairs than anticipated and equipment
replacements $80,000 due to departments requesting
fewer replacements.
0.00%
VARIANCE
FAV/(UNFAV) PERCENT
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
OPERATING TRANSFERS IN
40,236.00 40,235.00
0.00 0.00
(47,768.00) (88,000.011) -21871%
0.00 $
NET REVENUE OVER/WM:7ER)
EXPENSES (PLANNED USE OF FUND BAL)' $40,236.00 $40235.130 ($47,7613.00) (388,000.00
Please note that in the Adopted Budget Vine-item hook) this is budgeted as Planned Use of Fund Balance" in the revenue category.
3/18/2009
(1,465,00
(42,00
(366.00
(16,80
(62,40
(49,00
(22,6
(15,0
(7,4
(332,0
650,0
(174,0
(20,8
00,0
(14,0
(401,0
(1,9
(5,0
(7,0
(246,0
(12,6
(3,8
(40%
6,5
9,50
5,00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
ADOPTED AMENDED FY 21309 VARIANCE
1FRINGE BENEFITS FUND 67800 BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
(2,004,70
--------
OPERATING REVENUE
RETIREES MEDICAL - VEBA DEBT 49,591,188 49,591,188 48,125,1138
RETIREMENT ADMINISTRATION 2,836,367 2,836,367 2,794,367
DEFINED CONTRIBUTION PLAN 14,363,003 14,363,000 13,997,000
DEFINED CON TRIBU NON PLAN - PTNE 236,600 236,600 219,800
DEFERRED COMPENSATION - COUNTY 800,000 800,000 737,600
EMPLOYEE IN-SERVICE TRAINING 1,431,118 1,431,118 1,382,118
EMPLOYEE BENEFITS UNIT 632,042 632,042 609,442
TUITION REIMBURSEMENT 360.ocIp 360,000 345,111
RETIREMENT HEALTH SAVINGS 390,
GROUP LIFE INSURANCE 643,4
390,010 •
643,40
382,11
643,411
SOCIAL SECURITY 15,600, 15,600,000 15,268,0111
MEDICAL INSURANCE 32,720, 32,720,000 33,370,0f1i
DENTAL INSURANCE 3,242, 3,242,090 308,0111
VISION INSURANCE 212,543 212,500 212,
DISABILITY INSURANCE 840,0 840,000 819,2
SHORT-TERM DISABILITY 1,584,043 1,584, 0 1,574,0
WORKERS COMPENSATION 2,674,5 2,674,542 2,674,5
UNEMPLOYMENT COMPENSATION 450,Up 450,0110 436,0
INVESTMENT INCOME Z436,3 2,436,328 2,035,3
EX - FLEX BEN LIFE INSURANCE I 400,0 400,000 398,1
E - FLEX BEN DENTAL INSURANCE 105,0 105,000 100,0
EX - FLEX BEN VISION INSURANCE 110,0 110,900 103,0
EX - FLEX BEN MEDICAL - EMPLOYEE 3,935,0 3,935,00 3,689,0
EX - MEDICAL INSURANCE 280.0(10 280,00 267,4
EX - DENTAL INSURANCE 25,0(10 25,00 21,
EX - VISION INSURANCE 2,50 2,50 2,
EX - FORFEITURE OF DEPOSITS 10,0 0 10,00 ICI,
E - PRESCRIPTION DRUG REBATES 465,00 465,00 465,
EX - TRAINING 0 6,
Ex t. CHILD CARE FACILITY 0 9,
EX - WELLNESS PROGRAM 0 5
TOT REVENUE 136,375,585 136,375,58 133,770,
-2.96% - unfavorable operating revenue for Retirees Medical and Defined Contribution
-1.48% due to the hirini3 freeze.
-2.55%
-7.10%
-7.80%
-3.42%
-3.58%
-4.17%
-1.90%
0.00%
-2.13%
1.99% - based on use of Blue Cross illustrative rates and premiums for Health Alliance Plan.
-5.37% - based on use of Delta Dental illustrallve rates.
0,00% - based on use of Blue Cross illustrative rates.
-2.48%
-0.63%
0.00%
-111%
-16.46% - unfavorable due to lower interest rates.
-0.48%
-4.76%
-6.38%
-6.25% - unfavorable revenue due to hiring freeze.
-4.59%
-15.20%
-16.00%
0.00%
0.00%
0.00%
0.00%
0.00%
-1.91%
FRINGE BENEFITS.xls 3i18/2009
16,610,000 16,610,000
32,981,188 32,981,168
2,836,357 2,836,367
14,353,000 14,363.000
236,600 238,600
800,000 800 000
64,800 64,800
891,390 891,390
1,081,118 1,081,118
350,000 350,000
632,042 632,042
360,000 360,000
1,043,400 1,043,400
15,600,000 15,600,000
29,600,000 29,600,000
0 0.00%
1.51% - favorable due to change In the Fiscal Year payment from 10/0 I/08-0410 1/09 to 04101100-
0/01/09. Payment 10/01)09 is $498,300 less than the earlier period.
12.59% - reflects lower investment fees caused by market downturn.
2.46% - favorable due to hiring freeze.
8.71%
4.71%
25.93%
0.00%
8.60%
2.94%
2.53%
8.61%
0.00%
2.13%
4.97% - favurable as result of sattlernenl with FICBSM. Oakland County will not be charged
administrative fee in FY2009.
7,800,000 7,800,000
3,372,000 3,372,000
325,000 325,000
2,424,090 2,424,000
2,674,542 2.674,542
450,000 450,000
200,000 200,000
109,761 109,751
193,157 193,1137
300,000 300,000
390,000 390,000
400,000 400,000
287,190 287,190
138,375,35 135,375,585
7,800,000
3,210,000
296,000
2,245,300
2,674,542
450,000
200,000
106,761
190,187
300,000
378,600
400,000
287,190
132,755,785
0.00%
182,00fl 4.80%
29,0f4 8.92%
ii9,7c11 7.37%
0.00%
0.00%
0.00%
(1.00%
3,0013 1.55%
0.00%
11,4013 2.92%
0.00%
0.00%
3 619,800 2.65%
16,610,000
32,482,888
2,479,367
14,010,000
218.000
762,300
48,000
891,390
988,118
339,700
616,042
329.000
1,043,400
15,258,000
28,130,000
498,300
357,00
353,00
20,60
37,70
16,00
93,00
10,30
16,00
31,00
332,0
1,470,0
NET REVENUE OVERi(UNDER) EXPENSES
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
0 1,0151 100 1.015,100
13,407,454
14,422,554
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
FRINGE BENEFITS FUND
'FRINGE BENEFITS FUND 67800
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAV/(UNEAV) PERCEN EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING EXPENSE
RETIREES MEDICAL - VEBA DEBT PRINCIPAL
RETIREES MEDICAL - VEBA DEBT INTEREST
RETIREMENT ADMINISTRATION
DEFINED CONTRIBUTION PLAN
DEFINED CONTRIBUTION PLAN - PTNE
DEFERRED COMPENSATION - COUNTY
DEFERRED COMPENSATION - ADMIN
SICK AND ANNUAL LEAVE CASH-OUT
EMPLOYEE 1N-SERVICE TRAINING
IN-SERVICE TRAINING - INFO TECH
EMPLOYEE BENEFITS UNIT
TUITION REIMBURSEMENT
GROUP LIFE INSURANCE
SOCIAL SECURITY
MEDICAL INSURANCE
iP ESCRIPTION COVERAGE '
D NTAL INSURANCE
V SION INSURANCE
D SABILITY INSURANCE
ORKERS COMPENSATION
U EMPLOYMENT COMPENSATION
F EXIBLE BENEF11 PAYMENTS
COUNTING SERVICES
ILL) CARE FACILITY
P OFESSIONAL SERVICES
TIREMENT HEALTH SAVINGS
ELLNESS PROGRAM
I DIRECT COSTS
TOTAL EXPENSE
FRINGE BENEFITS,xis • 3/18/2009
OPERATING REVENUE
OPERATING EXPENSE
$5,457.064.00 $5,457,064_00 $4,807,064.00
55,593,819.00 $5,593,519.00 55,603,519.00
($650,000.00)
($10,000.00)
NON-OPERATING REVENUE (EXPENSE) $ 3,584.00 3.2134.00 $ 3,284.00 $0.00 0.00%
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
ENTERPRISE FUNDS
CENTRAL SERVICES
ADOPTED
BUDGET
AMENDED
BUDGET
FY 2009
FORECAST
VARIANCE
FAW(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
OAKLAND COUNTY INTERNATIONAL
AIRPORT (561001
-11.91% • Unfav. T-Hangar Rental ($450,000) due to a decrease In the number of T-
Hangers leased out and Aviation Gas 0200,0001 due to increase in cost and
as a result of the downturn in the economy.
-0.18% - Unfav.Overtime ($25,000) and the fringe benefits associated with It due to
personnel needed to clear heavy snowfall and Professional Services
(565,000) due to environmental consultant issues on the airfield; partially
offset by Fey. Property Taxes $80,000 due to lower than anticipated property
taxes for T-liangars.
NET OPERATING INCOME (LOSS) 0136,755.00) ($136,455.00) ($796,455.00) ($660,000.00) 483.68%
TOTAL INCOME BEFORE
CONTRIBUTIONS AND TRANSFERS
TRANSFERS IN
CAPITAL CONTRIBUTION
TOTAL NET INCOME (LOSS)
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
($133,171.00) ($133,171.00) $ (793,171.00) ($660,000.00)
$0.00 $0.00 $ $0.00
133,171.00 133,171.00 133,111.00 50.00
$0.00 $0.00 a3=00.1.il ($660,000.00)
$ 68,287,949.83
$67,E27949..83
0,00%
3/18/2009
ADOPTED
BUDGET
AMENDED
BUDGET
$ 8,667,713 00
8,606,422 00
$ 7,999,713.00 $ (608,00100)
8,606,422.00 8,486,122.00 $ 120,300.00
$ 8,667,713.00
005 TRANSFERS IN !(OUT) 0.00 $
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
$ 8,117.479,43
$ 7,781,070 43
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
FY 2005 VARIANCE
FORECAST FAV/(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
1MOTOR POOL FUND 66100
OPERATING REVENUE:
Outside Revenue $ 126,486.00 $ 126,486.00 S 102,486,00 $ (24,000.00) -18.97% - Unfav. teduced external other revenue ($20,000) arid external parts and
accessories revenue ($6,000) due to CVT services less than expected. A budget
amendment for external other revenue is recommended to reflect historical records.
Fav. external warranty reimbursement $2,000 due to GM rear axle warranty claims
handled in-house.
Inside Revenue 8,541,227.00 8,541.227.00 7,897,927.00 3 (644,000.00) • 7.54% - Unfav. decrease in fuel revenue ($713,00C) duo to lower fuel cost, additional Sheriff
loaner charge, and fuel mark up reduction from $0.15 to $0 10, offset by the fav.
gasoline charges; reduction in productive labor of ($74,000) due to less than
expected. A budget amendment is recommended to reflect historical records.
Fay. increase In leased equipment of $143,000 due to a/keit:nal loaner vehicle
charges and new billing procedure for newly purchased vehicles. A budget
amendment is recommended.
Total Revenue
OPERATING EXPENSE 1.40% - Fair salaryffringe benefit, by $61,000: one full-time position filed with one PINE;
reduced gasoline costs by $695,000 duo to lower fuel price, auction expenses was
reduced by $10,000 due to reduction in sale of vehicle In tall auction and Increase
sale of vehicle M Flint Auction, !teat Insurance 514,000 clue to premium saving;
decrease in Insurance reserve expense of $20,000 due to less leased car
accidents.
Unfav. net Increase depreciation of ($476,000) due to estimated life of patrol vehicle
changed from 2 years to 2.5 years. It will be offset by the increase of leased
equipment under new billing procedure for newly purchased vehicles A budget
amendment is reccmmended.
Unfav. expandable equipment 07(529,900) due to Increase In used vehicles
purchased. A budget amendment Is recommended. Unlav. increase In indirect costs
($187,500) due to actual charges developed after budget finalization.
OPERATINQ INCOME (LOSS I $ 61,291.00 5 61,291.90 5 (466,409.00) $ (547,700.00)
NON-OPERATING REVENUE (EXPENSE) 240,000.00 240,000 00 90,000.00
NET INCOME (LOSS) BEFORE OPERATING
TRANSFERS $ 301,291.00 $ 301,291.00 $ (396,409.00) $ (597,700.00:
(150,000.00) 452.50% - Untav, gain on sale of vehicles ($150,000} due to sales proceeds less than salvage
value and increase In the mileage driven (torn 85K to 100K.
NET REVENUE OVER/(UNDER)
EXPENSES (PLANNED USE OF FUND BAL.) • $ 301,291.00 $ 301,291.00 $ (396,409:00) 4697,700,00t
J:SFiscalStickEiudgettFo•recast_Naw1SUPPORT SERVICES xis 311812009
OPERATING EXPENSE 3,541,817.00 3,541,817.00 3,493,817,00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS
CENTRAL SERVICES
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAV/IUNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
WAILING, CONVENIENCE COPIER AND PRINTING FUND 66700
OPERATING REVENUE
Outside Revenue $ 512,500.00 $ 512,500.00 5 594,000 00 5 81,500.00 15.90% - Fay. duo to increased CVT metered postage $10,000 and standard mall $84,500.
Unfav. decrease of CVT printing service of ($13,000) due to less business than
expected.
Inside Revenue 3,073,528.00 3,073,528.00 2,781,528 00 5 (292,000.00) - Unfav, due to decrease of printing revenue ($172,000) - less in-house printing lobs,
decreased metered postage ($136,000) - dept less mailing partially offset by fav.
convenience copier $5,000 due to more copies than expected, and Increased
standard mall $11,000 due to Increasing department iobs.
Total Revenue $ 3,586,028.00 $ 3,506,028.00 $ 3,375,528.00 $ (210,500.00)
48,000.00 1.36% - Fay salary & fringe benefit $16,000 due to summer help arid overtime savings: fav.
copy charge 57,500 due to new copy machine savings; reduced copier machine
rental by $16,500 due to lease on copy machine ending; decrease In printing for
paper printing $73,700, printing supplies $9,800, stationery stock $37,000 and
marntenande contract 56,700 due to less printing Jobs. Fav. metered postage
$78,000 and mailing maintenance contract $3,000 due to reduclng department
mailing business; reduced spending in training, travel & conference of $5,800
Unfav. Indirect costs of ($113,600) due to actual charges developed after budget
finalization, increase in printing contract services ($43,000) offset by retailed
contract services revenue, Increase In standard mail ($5,000) due to increased CVT
business. Unfav. Increase of software rental lease purchase ($46 -12.9 ,9001 to
software upgrade On OLYMPUS mailroom equipment. A budget amendment is
recommended.
OPERATINGINCOMF (LOSS) $ 44,211,00 $ 44,211 .00 $ (118,289.00) $ (162,500.00)
NON-OPERATING REVENUE (EXPENSE) 4,000.00 4,000.00 0,00 (4,000.00] -100.00% - Unfev. Investment income due to reduction of printing revenue
NET REVENUE OVERAUNDER)
EXPENSES (PLANNED USE OF FUND BAL.) 5 4E1,211.00 $ 48 211.00 (118,289.00) $ 11,10.00
TOTAL NET ASSETS - BEGINNING $ 465,302.42
TOTAL NET ASSETS - ENDING $ 347,013.12
-Please note that in the Adopted Budget (line-item budget), Planned Use of Fund Balance appears listed with the revenue accounts.
J1FiscalSv0Eludget1Forecast_NewNSUPPORT SERVICES. ids 3118(2009
Total Revenue $27,662,179.00 $27,662,179.00 $27,661,679.00
OPERATING EXPENSES $27,953,379.00 $27,953,379.00 $27,607,079.00
44.
FACILITIES INTERNAL FORE.xis 3/18/2009
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUND / ENTERPRISE FUND
FACILITIES MANAGEMENT
ADOPTED AMENDED FY 2009 VARIANCE
BUDGET BUDGET FORECAST FAVI(UNFAV) PERCENT EXPLANATION OF SIGNIFICANT VARIANCES
rra...,•+•••••••••n•+..... ......
!FACILITIES MAINTENANCE & OPERATIONS (#63100) I
OPERATING REVENUES
Outside Revenue $570,638.00 $570,638.00 $597,738.00 27,100.00 4.75% - I-ay. revenue for maintenance services provided primarily to O. C. Road
Commission $21.500 and fav. lease revenue mainly for space leased by 0. C.
Road Commission at IT Center $5,600 due to determination of lease charge
subsequent to budget formulation.
ro-maarar ...... ••••••• ..... ••••n•••••••••n••••••nn...n..n.,......w...rro..................,••••••••••••••••••••••••n•••••••n••• .......... arr..
Inside Revenue 27,091,541.00 27,091,541.00 27,063,941.00 (27,600.00) -010% - Reduced Office Space Rental revenue based on lease agreement with O.C. Road
Commission for space in he Information Technology Center ($65,800), partially
offset by Refund of Prior Years Expenditure 538.200 to adjust project repair costs.
($500.00) 0.00%
$346,300.00 1.24% - Fay. Natural Gas/ Fuel Oil $250,400 due to favorable long -term pricing contracts;
turnover $162,500; fay. Sublet Repairs $150,000 due to County budgetary
restraints resulting In reduction and/or deferral of requests for alterations; fay.
Depreciation $40,000 based on current depreciation schedule; and lay. Motor Pool
$20,000 based on expected usage.
Favorability is partially offset by unfav. Water & Sewage Charges ($150,000) based
on rate increase and projected usage; Indirect Costs ($75,600) due to
determination of costs subsequent to budget determination; and Adjustment of
Prior Years Expense ($50,646) to reclassify maintenance project charges.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($291,200.00) ($291.200.00) $54,600.00 $345,800.00
- - - -
TRANSFERS OUT (200,000.00) (602,836.45) (602,836.45) - 0.00%
BUDGETED EQUITY ADJUSTMENTS - - - -
NET REVENUES OVER(UNDER1
EXPENSES ($251 ,200I10) ($854,036.45) (1308,236.45) $346 804.00
TOTAL NET ASSETS - BEGINNING $9,839,952.83
TOTAL NET ASSETS - ENDING S9,531,716.38
*Please note that In the Adopted Budget (line -item book) this is budgeted as Planned Use of Fund Balance " in the revenue category,
NON-OPERATING REVENUE $240,000.00 $740,000.00 $240,000.00 $0.00 0.00%
TRANSFERS IN
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2009
BUDGET_ BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
'Information Technology - Operations (03000)
OPERATING REVENUES:
Outside $861,545.00 $8E1,545.00 3963,445.00 $101,900.00 11.83% - Fav.Outside Agencies $135,500 due to external customer requests. Offset by
Krim/. Deferred Lard File Tax ($25,000) & Reimb Equalization Svcs ($8,800)
as a result of charige in billing procedures due to tax & assessment software.
Inside 26,888,807.00 26,838,807.00 24,18.4,207.00 (2,704,600.00) -10.06% - Unfav. Depts GC Dept, Dev & Ops ($2,661,400) & Imaging Dev & Ops _
($464,200) due to holding rates at prior year levels. Clemis Oper Outside
(523.000I subsequent to budget. Partially offset by fay. Nan C3ovIl Dev & Ops
$444,000 due to increase in projects requested by Non-GF.
FOTAL OPERATING REVENUE $27,750,352.00 $27,750,352.00 $25,147,652.00 ($2,602,700.00) -0.38%
$32,447,921.00 $2,291,500.00 OPERATING EXPENSES $34,675,493.00 $34,739,421.00 6.60% - Fey, primarily due to Deprec $1,094,400 for IT capital projects in progress not
fully operational; Salary & FB $500,400 due to vacancies; $473,300
Equipment Maint due to tower than anticipated hardware maint costs;
$180,000 Communications & Service Bureau $72,900 due to cost reductions;
Indirect Cost $18,800 due to budget projection slightly higher than actual
rate;Data Processing Supplies $204,479 & Insurance 534,400 due to
• decreased usage; Partially offset by Expend Equip ($350,000) due to
equipment replacements; Print Shop (37,500) due to Increased usage;
Charge Card Fee ($64,000) credit card fees higher than anticipated. Charge
Card fees are offset by Enhanced Access revenue.
NET INCOME (LOSS) BEFORE
CPERATING TRANSFERS ($6,925,141.00) 06,989,069.00) ($7,300,269.00 15311,200.00)
NON-OPERATING REVENUE 305,500.00 305,500 00 477,100.00 171,600.00 56.17% Fay. primarily due to Interest Income; higher cash balance than anticipated.
TRANSFERS IN 2,245,923.00 2,309,851.00 2,309,851.00 . 0.00 0.00%
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
NET REVENUES OVER(UNDER) EXPENSES' ($4,313,718.00) _(6.373 7.,a9a (34,513,318.00) 0139/600.00)
TOTAL. NFT ASSETS - BEGINNING 30,489,810.57
TOTAL NET ASSETS - ENDING $25,976,492.57.
'Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned Use of Fund Balance" in the revenue category.
TOTAL OPERATING REVENUE $3,329,4g0.00
OPERATING EXPENSES $3,787,391 00
$3,329,400.00 $3,172,400.00
$3,787,391.00 $3,777,391.00
TOTAL NET ASSETS - BEGINNING
TOTAL NET ASSETS - ENDING
5,236,841.11
$4,66ija750.11
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED
BUDGET
Information Technology - Telephone Communications (67500)
AMENDED FY 2009
BUDGET FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
OPERATING REVENUES'
Outside $32,000.00 $32,000.00 $3140000 ($600.00) -1.80% Unifav Sale of Phone External due to decreased usage.
Inside 3,297.41.10.00 3,297,400.00 3,141,000.00 (156,400 00) -4.74% Unfav. Leased Equip ($18,400) due to decreased use of pagers & Sale of
Phone internal IS137,900) due to reduction in telephone rates.
($157,000.00) -4.72%
$10,000.00 0.26% Fav. Info Tech Ops 48,400 due to timing of equip replacements. Fay, partially
offset by unlev. Sal & FB ($22,600) due to average cost of salaries increases
and fringe benefits rates & Info Tech Dev ($16,200) due In Telesoft upgrade.
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS ($457,991.00) •($457,991.00) ($604,991.00) ($147,000.00)
NON-OPERATING REVENUE 30,000.00 30,000.00 32,900.00 2,900.00 9,67% Interest fncome favorable due to higher cash balance than anticipated.
TRANSFERS IN 0.00 0.00 0.00 000 0.00%
TRANSFERS (OUT) 0.00 0.00 0.00 0.00 0.00%
NET REVENUES OVER(UNDER) EXPENSES" ($427,991.001 ($427,991.00) ($572,091.00) ($144,100.00)
Please note that In the Adopted Budget (live-item book) this is budgeted as "Planned use of Fund 13alarce" In the revenue category.
$3,609,172.00 $3,342,914.00 $3,385,214 00 $42,300.00
($7,957,478.00)
60,000.00
1,489,117.00
0.00
($8,093,735.00)
60,000.00
1,489,117.00
0.00
($6,961,936.00)
17,700.00
1.469,117.00
0.00
51,131,800.00
(42,300.00)
0.00
0.00
429,404.00 429,404.00 429,404.00 0.00 53.20% Inside
AMENDED
BUDGET
ADOPTED
BUDGET
Intorrnellon Technology - CLEMIS (535001
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS I ENTERPRISE FUND
INFORMATION TECHNOLOGY
FY 2009
FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
$11,998,054.00 $11,866,054.00 $10,776,554.00 $1,089,500.00
OPERATING REVENUES:
Outside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERA IING REVENUE
TRANSFERS IN
TRANSFERS (OUT)
8.38% F:av. Rebilled Charges $82,200 due the additional connectivity costs charged
to the Ter 2.5 & alp agencies; Ciemis Oper Outside $25,900 & Outside
Agencies $5,000 due to actual FTE count slightly higher than budget
projection. Partially offset by unfav. In-Car Terminals External ($38,300) due
to budgeted MDC count higher than actual MDC participation, Maintenance.
Contracts ($32,500) livescan equip under warranty.
9.18% Fey. $912,700 SaliFB due to underfills & vacancies; Prot Svc 5200,000 due to
reduced contractual hours, Indirect Cost $26,000; Travel 53,000 &
Workshops $900 due to decreased usage; Parts & Access $71,500 due to the
replacement of livescan equip under warranty; Info Tech Ons $22,200 & Print
Shop $5,300 based on historical usage. Offset by unfav. Comm ($113,000)
due to higher than anticipated connectivity costs;Software purchases ($1,200)
staff requiring development tools to complete various CLEPAIS projects;
Expend Equip ($9,700) due to equipment costs for mugsnot and MDC
operations & Into Tech De'. ($27,700) due to the additional assistance
required for Records Mgt Sys.
-70.50% Unfev. Interest Income due to lower returns.
0.00%
0.00%
54,038,576,00 $3,772,318.00 33,814,618.00 542,300.00 3.39%
NET REVENUES OVER(UNDERt EXPENSES' ($6,408,361.00A __($6 544,619.00) (5455 119.001 $1
TOTAL NET ASSETS - BEGINNING 9,456,589.48
TOTAL NET ASSETS - ENDING $4,001,470.48
Please note that in the Adopted Budget (line-item book) this is budgeted as "Planned use of Fund Balance" in the revenue category.
ADOPTED
BUDGET
IIMOrmation Technology - Radio Communications 153600)
AN
BUDGET
FY 2009
FORECAST VARIANCE EXPLANATION OF SIGNIFICANT VARIANCES
$5,019,277.00 $3,741,636.00 53.694,936.00 (546,700.00)
320,965.00 320,965.00 862,565.00 541,600.00
$5,340,242.00 $4,062,601.00 • $4,557,501.00 $494,900.00
$7,337,333.00 57,337,3.33.00 55,765,233.00 $1,572,100.00
(51,997,091.00)
150,000.00
165,809.00
(15o,0oqp.gt
($3274732.00)
150,000.00
515,809.00
(256,807.00)
($1 .207,732.00)
471,400.00
515,809.00
(256,807.00)
($477,330 00)
$2,067,000.00
321,400.00
0.00
0.00
$2,386,400.00
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS / ENTERPRISE FUND
INFORMATION TECHNOLOGY
_ ($1,631,282.00) ,,..(1.2_116_547a)60j.13
OPERATING REVENUES:
Outside
Inside
TOTAL OPERATING REVENUE
OPERATING EXPENSES
NET INCOME (LOSS) BEFORE
OPERATING TRANSFERS
NON-OPERATING REVENUE
TRANSFERS IN
TRAN5FFRS (OUT)
NET REVENUES OVER(UNDER) EXPENSES*,
-1.25% Unfad, due to Antenna Site Mgt (5332,100) due to consolidation & paging
phase-out. Unfov. offset by fay, E-911 $124,640 due to higher than
anticipated revenue from wireless cc. & Outside Agency $160,800 due to
timing of phase out of regacy system.
168.74% Favorable Internal Revenue for Leased Equipment $466,103: Parts Access
$69,700 & Productive Labor $5,700 due to timing of the projected phase-out
of the legacy system.
12.18%
21.43% Fay, primarily due to Depreciation 51,978,825 liming of implementation of
new system; Expendable Equip $162,100 due to decrease in equip
replacements; Utilities 543,500 based on historical usage. Fav, partially
offset by unfav. CLEWS charges ($400,0001 for CAD support fees for legacy
system; Prot Svcs ($111,000) due to Increase contractual costs; Comm
($78,000) due to Increased connectivIty costs; Equip Maint (542,600) due to
maintenance of legacy system; Tower Charges ($22,100) due to timing of
contractual increases for leased tower sites.
214.27%
0.00%
0.00%
Fav. primarily due to Interest Income: higher cash balance than anticipated.,
TOTAL NET ASSETS - DEGINNING
TOTAL NET ASSETS - ENDING
Please note that in the Adopted Budget (line-item
52,335,868.79
551,.8511529,79_
book) this is budgeted as "Planned use of Fund Balance" in the revenue category
COUNTY OF OAKLAND
FY 2009 FIRST QUARTER REPORT
INTERNAL SERVICE FUNDS f ENTERPRISE FUND
INFORMATION TECHNOLOGY
ADOPTED AMENDED FY 2909
BUDGET BUDGET FORECAST VARIANCE FXPLANATION OF SIGNIFICANT VARIANCES
I Fire Records Management ( 53100)
OPERATING REVENUES:
Outside
TOTAL OPERATING REVENUES
OPERATING EXPENSES
NET INCOME ILOSS) DEFORE
OPERATING TRANSFERS
519909.00 $206,515 00 5203,215,00 (53,300.00) -1.60% Unfav. Primarily due to timing of the implementation of new agenotetc„
5199,689.00 $206,515.00 $203,215.00 ($3,300.00) -1.60%
$842,609.00 5653,928.00 5544,726.00 $9,200.00 1.41% Fay. Equip Maint $15,000 due to negotiating Valcorn contract to time &
materials basis for hardware maint; Communications $8,500 delay in
connectivity costs relative to implementation of new agencies; Personal
Mileage $1,700 due to decreased demand for lechs to travel to member sites;
Expend Equip $3,600 decrease equip replacements. Fay. partially offset by
unfav. Sal& FB(519,800) due to actual rates higher than average projection:
Parts & Access ($700) due to increase usage & extending life of equip.
($442,920.00) (5447,413.09 ($441,513.00) $5,900.00
NON-OPERATING REVENUE 2,00010 2,000.00 6,00010 4,000.00 200.00% Interest income favorable due to higher cash balance than anticipated.
TRANSFERS IN 438,705.00 445,413.00 445,413.00 0.00 0.00%
TRANSFERS (OUT) 0.00 0.00 0.00 0.90 0.00%
OPERATING tNCOME (LOSS) _ __ (52,2 I 5.001 $0.00 59,900,00 $9,900.00
TOTAL NET ASSETS - BEGINNING 310,782.77 TOTAL NET ASSETS - ENDING $320,682.77
Please note that in the Adopted Budget (line-item book) this is budgeted as 'Planned use of Fund Balance" in the revenue category.
7)ondi-7-
OAKLAND COUNTY LADY JUSTICE RESTORATION Pi
March 5, 2009
FROM: Penny Knope, Facilities Management
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Lady Justice Restoration Project Fund
The following checks were received this week from donors to the Lady Justice
Restoration Project. Please apply them to the Facilities Maintenance &
Operations Courthouse Sublet Repairs fund.
Check # Amount Name
Cash $10.00 Mary Catherine Heaton
Total $10.00
Thank you,
Penny Knope
Facilities Management
Checks enclosed
Cc: P. Bertolini
R. Larkin
S. Stanford
Project File
(p5I 6o—i oLf. s__ blxr urii t
,2poz5 - 51)1 ot-t 70
OAKLAND COUNTY LADY JUSTICE RESTORATION PROJECT
February 26, 2009
FROM: Penny Knope, Facilities Management
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Lady Justice Restoration Project Fund
The following checks were received this week from donors to the Lady Justice
Restoration Project. Please apply them to the Facilities Maintenance &
Operations Courthouse Sublet Repairs fund.
Check # Amount Name
4602 $10.00 Betty Twyman
Cash $10.00 Misc.
Total $20.00 v7
Thank you,
Penny Knope
Facilities Management
Checks enclosed
Cc: P. Bertolini
R. Larkin
S. Stanford
Project File
1i-1os1 -0- to 5D 04
op tot )43og-15, 71
OAKLAND COUNTY LADY JUSTICE RESTORATION PROJECT
February 12, 2009
FROM: Penny Knope, Facilities Management
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Lady Justice Restoration Project Fund
The following checks were received this week from donors to the Lady Justice
Restoration Project. Please apply them to the Facilities Maintenance &
Operations Courthouse Sublet Repairs fund.
Check # Amount Name
50980 $100.00 Williams, Williams, Rattner & Plunkett
Cash $1000 Misc.
Total $110.0O/
Thank you,
Penny Knope
Facilities Management
Checks enclosed
Cc: P. Bertolini
R. Larkin
S. Stanford
Project File
u#4
ro- tog iyosto- tavs-4,010ef
72
OAKLAND COUNTY LADY JUSTICE RESTORATION PROJECT
February 6, 2009
FROM: Penny Knope, Facilities Management
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Lady Justice Restoration Project Fund
11n12
The following checks were received this week from donors to the Lady Justice
Restoration Project. Please apply them to the Facilities Maintenance &
Operations Courthouse Sublet Repairs fund.
Check # Amount Name
3662 $50.00 Thomas cranmer
3969 $150.00 Edward Avadenka
11579 $100.00 John Mills
11555 $250.00 Thomas Ryan
Total $550.00 /
Thank you,
Penny Knope
Facilities Management
Checks enclosed
Cc: P. Bert.olini
R. Larkin
S. Stanford
Project File
Tu-tull r
6)1to -104°7;15-- P4o5-7,C1 (-0s-01014
73
FroCUAKLAND DRAIN UUMMIUN U61 ',L46MOI4ZD UZ-I ULM Lk...IW r•lv •vv
OAKLAND COUNTY LADY JUSTICE RESTORATION PROJECT
February 3, 2009
FROM: Penny Knope, Facilities Management
TO: Lynn Sonkiss, Fiscal Services
SUBJECT: Donations to the Lady Justice Restoration Project Fund
The following checks were received this week from donors to the Lady Justice
Restoration Project. Please apply them to the Facilities Maintenance &
Operations Courthouse Sublet Repairs fund.
Check # Amount Name
367 $25.00 Patricia E. Kefalas Dudek & Associates
36325 $500.00 Oakland County Bar Association
2968 $100.00 Karen Seder
8870 $100.00 Hanley Gurvvin
1096 $10.00 Jonathan Kiesel
1230 $25,00 Judith Cunningham
Total $760.00
Thank you,
Penny Knope
Facilities Management
Checks enclosed
Cc: P. Bertolini •
R. Larkin
S. Stanford
Project File
Su6-
S.
74
11;
Resolution #09082 April 23,2009
Moved by Zack supported by Capella the resolutions (with fiscal notes attached) on the Consent Agenda
be adopted (with accompanying reports being accepted).
AYES: Burns, Capello, Douglas, Gershenson, Gingen, Gosselin, Greirnei, Hatchett, Jackson,
Jacobsen, Long, McGillivray, Middleton, Nash, Potter, Potts, Schwartz, Scott, Taub, Woodward,
Zack, Bullard. (22)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolutions (with fiscal notes attached) on the Consent
Agenda were adopted (with accompanying reports being accepted).
HEREBY APPROVE Tiff FOREGOING RESOLUTION
ACTING PURSUANT TO 1973 PA 139
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 April 23,
2009, 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 23rd day of April, 2009.
Gde
Ruth Johnson, County Clerk