l. brooks patterson - oakland county, michigan. brooks patterson county executive categorical...

L. BROOKS PATTERSON COUNTY EXECUTIVE

CATEGORICAL ANALYSIS AND BUDGET HIGHLIGHTS FOR THE COUNTY EXECUTIVE RECOMMENDED BUDGET

FISCAL YEAR 2018 - FISCAL YEAR 2020 July 1, 2017 Prepared By: Department of Management and Budget

TABLE OF CONTENTS

General Fund General Purpose - Categorical Report and Explanations Page # FY 2018 General Appropriations Act ........................................................................ 1 General Fund/General Purpose Operations Budget Highlights ................................. 13 Circuit Court .............................................................................................................. 19 District Court Department ......................................................................................... 22 District Court Administration .................................................................................... 24 District Court Division I (Novi) ................................................................................ 26 District Court Division II (Clarkston)........................................................................ 28 District Court Division III (Rochester Hills) ............................................................. 30 District Court Division IV (Troy) .............................................................................. 32 Probate Court ............................................................................................................. 34 Prosecuting Attorney ................................................................................................. 36 Sheriff ........................................................................................................................ 39 Clerk/Register of Deeds ............................................................................................. 43 Treasurer’s Office ...................................................................................................... 46 Board of Commissioners ........................................................................................... 49 Library Board ............................................................................................................. 52 Water Resources Commissioner ................................................................................ 55 County Executive ...................................................................................................... 58 Management and Budget ........................................................................................... 61 Central Services ......................................................................................................... 64 Facilities Management ............................................................................................... 67 Human Resources ...................................................................................................... 69 Health and Human Services ...................................................................................... 72 Public Services .......................................................................................................... 76 Economic Development and Community Affairs ..................................................... 79 Non-Departmental Operations ................................................................................... 82 Non-Departmental Transfers ..................................................................................... 86 Proprietary Funds - Categorical Report and Explanations Treasurer Delinquent Tax Revolving Fund .......................................................................... 89 Delinquent Personal Property Tax Admin ............................................................ 93 Board of Commissioners Parks and Recreation ........................................................................................... 96

TABLE OF CONTENTS Water Resource Commissioner Sewage Disposal Systems.................................................................................... 100 Water and Sewer Trust Fund ............................................................................... 103 Drain Equipment Fund ........................................................................................ 106 County Executive Building and Liability Insurance ......................................................................... 110 Management and Budget Fringe Benefit Fund ............................................................................................. 113 Central Services County Airports .................................................................................................... 118 Motor Pool ............................................................................................................ 122 Facilities Management Facilities Maintenance and Operations ................................................................ 126 Information Technology CLEMIS ............................................................................................................... 129 Fire Records Management ................................................................................... 132 Radio Communications ....................................................................................... 134 Information Technology ...................................................................................... 137 Telephone Communications ................................................................................ 141

COUNTY OF OAKLAND FISCAL YEAR 2018 BUDGET

GENERAL APPROPRIATIONS ACT MISCELLANEOUS RESOLUTION #17XXX BY: Finance Committee, Tom Middleton, Chairperson IN RE: FISCAL YEAR 2018 GENERAL APPROPRIATIONS ACT AND 2018 COUNTY GENERAL PROPERTY TAX RATES To the Oakland County Board of Commissioners Chairperson, Ladies and Gentlemen: WHEREAS in accordance with the provisions of Public Act 139 of 1973, the Unified Form of County Government Act, and Public Act 621 of 1978 (as

amended by P.A. 493 of 2000), the Uniform Budgeting and Accounting Act for Local Government, it is the responsibility of the Oakland County Board of

Commissioners to establish and adopt the annual County Budget and work program; and

WHEREAS the Finance Committee received budget requests from all County Departments, and has reviewed in detail the County Executive's Fiscal

Year 2018 Budget Recommendation; and

WHEREAS the Finance Committee, after due deliberation, has formulated a Recommended General Appropriations Act balancing total appropriations

with available resources at $878,423,569 for Fiscal Year 2018, a summary of which was included in the Notice of Public Hearing published in newspapers of

general circulation; and

WHEREAS the further intent of this resolution is to maintain a budgetary system for the County of Oakland on the same basis of accounting (generally

accepted accounting principles) as the actual financial information is maintained; to define the powers and duties of the County's officers in relation to that

system; to designate the Chief Administrative Officer and Fiscal Officer; and to provide that the Board of Commissioners and committees thereof, as well as the

Fiscal Officer, shall be furnished with information by the departments, boards, commissions and offices relating to their financial needs, revenues and

expenditures/expenses, and general affairs; to prescribe a disbursement procedure, to provide for an allotment system; and to provide remedies for refusal or

neglect to comply with the requirements of this resolution; and

WHEREAS the Circuit Court Mediation Fund (Miscellaneous Resolution #90177) is used to cover the total cost of Attorney Mediators, with the balance

to be used for enhancement of Court operations as requested by the Court and approved by the Board of Commissioners; and

WHEREAS the Board of Commissioners supports the concept of cultural diversity training for Oakland County employees and requires all supervisory,

division manager and director level employees to attend cultural diversity training.

NOW THEREFORE BE IT RESOLVED the Oakland County Board of Commissioners does hereby adopt and amend the Fiscal Year 2018 General

Appropriations Act recommended by the Finance Committee as advertised and placed in the Clerk's Office for public inspection.

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BE IT FURTHER RESOLVED that funds from the Civil Mediation Account (10100-240201) be utilized to cover the total costs incurred in Fiscal

Year 2018 for the Civil Mediation Program.

BE IT FURTHER RESOLVED that the following policy be established regarding administration of the Delinquent Tax Revolving Fund:

1) The Delinquent Tax Revolving Fund (DTRF) was established in accordance with the provisions of Public Act 206 of 1893 (as amended) for the

purpose of paying local taxing units within the County their respective shares of delinquent ad valorem real property taxes, in anticipation of

the collection of those taxes by the County Treasurer. This policy statement, which encompasses the precept of self-funding, ensures that

utilization of unrestricted DTRF funds does not impair the functional intent or operational success of the DTRF as originally established.

2) To that end, at no time shall funds be diverted from the DTRF that would cause the unrestricted balance to fall below a level that would assure

a prompt payment of all current and future outstanding General Obligation Limited Tax Notes, as well as assure the continued operation of the

DTRF as specified in the preceding paragraph.

3) Penalties and investment interest generated by the DTRF may be transferred, in whole or in part, to the General Fund of the County upon

majority vote of the Board of Commissioners so long as such transfer(s) meets the provisions of paragraph #2 above.

4) Any and all appropriations from unrestricted DTRF funds, excepting penalties and investment interest, shall be limited to one-time

expenditures, as opposed to recurring operations.

5) Unless otherwise specified, appropriations from the DTRF shall be considered long- or short-term advances (with specific time frames detailed

in the authorizing resolution), to be repaid with interest as specified below.

6) Any appropriations from unrestricted DTRF funds, excepting penalties and investment interest, not considered advances to be repaid within a

time certain shall require a two-thirds majority vote of the Board of Commissioners.

7) All appropriations from unrestricted DTRF funds considered to be advances to be repaid within a time certain shall require a majority vote of

the Board of Commissioners.

8) Terms and conditions of any and all advances from the DTRF shall be specified in the authorizing resolution, including interest obligations

detailed as follows:

a. Interest on each payment will be based on the average monthly rate paid during the term of the agreement by the agent of the DTRF for

that year's outstanding borrowing, or

b. In the event no borrowing occurs for the DTRF, principal and interest payments will be made in accordance with the previously

established "Loan of County Funds Policy" (Miscellaneous Resolution #89276) which requires Board approval of repayment terms at an

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interest rate no less than the prevailing six-month Treasury Bill rate and that such rates shall be computed and compounded quarterly.

BE IT FURTHER RESOLVED that $6,000,000 in DTRF interest earnings will be transferred to the General Fund to support General Fund/General

Purpose activities.

BE IT FURTHER RESOLVED that an indirect cost charges will be billed by the General Fund to the DTRF, in accordance with Oakland County’s

approved Central Services Indirect Cost Allocation Plan.

BE IT FURTHER RESOLVED that $4,550,000, or one-half of the $9,100,000 convention facility tax revenues distributed by the State to Oakland County

under the authority of the State Convention Facility Development Act, P.A. 106 of 1985, be earmarked for substance abuse prevention and treatment programs.

BE IT FURTHER RESOLVED that the Oakland County Board of Commissioners, in accordance with the requirements of Public Act 214 of 1899, as

amended, authorizes that .0004 mills Current Property Tax Levy be designated for the purpose of funding Veterans' Services Soldier Relief.

BE IT FURTHER RESOLVED that each Supervisor of the various townships and Assessing Officers of the several cities of Oakland County are

authorized and directed to spread on their respective township of city tax rolls for the year 2018 a County General Property Tax Levy of 4.0400 Mills to be

applied to the 2018 Taxable Value of all property located within their respective jurisdictions.

BE IT FURTHER RESOLVED that the Manager - Equalization perform the function of Equalization Director including the examination of the assessment

rolls of the several townships and cities within Oakland County to ascertain whether the real and personal property in the respective townships and cities has

been equally and uniformly assessed at 50% of true cash value and to make recommendation to that fact to the County Board of Commissioners.

BE IT FURTHER RESOLVED that:

1. The County Executive is hereby designated the Chief Administrative Officer of the County of Oakland and, further, that the Director of Management

and Budget shall perform the duties of the Fiscal Officer as specified in this resolution.

2. The Fiscal Officer shall provide an orientation session and instructions for preparing department budget requests. These instructions shall include

information that the Fiscal Officer determines to be useful and necessary to assure that the budgetary estimates of the agencies are prepared in a

consistent manner and the needs of the Board of Commissioners and Committees are met.

3. Any offices, departments, commissions and boards of the County of Oakland financed in whole or in part by the County of Oakland shall transmit to the

Fiscal Officer their estimates of the amounts of money required for each activity in their respective agencies, as well as their estimate of revenues that

will be generated from charges for services. They shall also submit any other information deemed relevant by the Fiscal Officer and/or the Board of

Commissioners and committees thereof.

4. The Fiscal Officer shall provide guidelines to be used by the offices, departments, commissions and boards of the County of Oakland in submitting their

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budget estimates and shall prescribe the rules and regulations the Fiscal Officer deems necessary for the guidance of officials in preparing such budget

estimates. The Fiscal Officer may require that the estimates be calculated on the basis of various assumptions regarding level of service. The Fiscal

Officer may also require a statement for any proposed expenditure and a justification of the services financed.

5. The Fiscal Officer shall prepare estimates of revenue for each budgeted fund, classified to show in detail the amount expected to be received from each

source. Estimates of expenditures and revenues shall also be classified by character, object, function and activity consistent with the accounting system

classification.

6. The Fiscal Officer shall review the agency estimates with a representative from each agency of the County of Oakland that has submitted such estimates.

The purpose of the review shall be to clarify the estimates, ensure the accuracy, and to determine their adherence to the policies previously enumerated

by the Fiscal Officer and the Board of Commissioners or committees thereof as herein required.

7. The Fiscal Officer shall consolidate the estimates received from the various agencies together with the amounts of expected revenues and shall make

recommendations relating to those estimates which shall assure that the total of estimated expenditures including an accrued deficit does not exceed the

total of expected revenues including an unappropriated surplus.

8. The recommended budget shall include at least the following:

(a) Expenditure data for the most recently completed fiscal year and estimated expenditures, or amended budget, for the current fiscal

year,

(b) An estimate of the expenditure amounts required to conduct, the government of Oakland County, including its budgetary centers,

(c) Revenue data for the most recently completed fiscal year and estimated revenues, or amended budget, for the current fiscal year,

(d) An estimate of revenues, by source, to be raised or received by Oakland County in the ensuing fiscal years,

(e) The amount of surplus or deficit from prior fiscal years, together with an estimate of the amount of surplus or deficit expected in the

current fiscal year,

(f) An estimate of the amount needed for deficiency, contingent or emergency purposes and the amounts needed to pay and discharge the

principal and interest of the debt of Oakland County due in the ensuing fiscal years,

(g) The amount of proposed capital outlay expenditures, except those financed by enterprise, capital projects, or internal service funds,

including the estimated total costs and proposed method of financing of each capital construction project and the projected additional

annual operating cost and the method of financing the operating costs of each capital construction project for three (3) years beyond the

fiscal year covered by the budget,

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(h) An informational summary of projected revenues and expenditures/expenses of any capital projects, internal service, and enterprise

funds,

(i) A comparison of the revenue and expenditure amounts in the recommended budget to the most recently approved budget adopted by

the Board of Commissioners with appropriate explanation of the variances,

(j) Any other data relating to fiscal conditions that the Fiscal Officer or the Board of Commissioners or committees thereof consider to be

useful in evaluating the financial needs of the County.

9. Not less than ninety (90) days before the next succeeding fiscal year, the County Executive shall transmit the recommended budget to the County Board

of Commissioners. The recommended budget shall be accompanied by:

(a) A proposed general appropriations measure, consistent with the budget, which shall set forth the anticipated revenue and requested

expenditure/expense authority in such form and in such detail deemed appropriate by the Board of Commissioners or committees

thereof. No appropriations measure shall be submitted to the Board of Commissioners in, which estimated total

expenditures/expenses, including an accrued deficit, exceed estimated total revenues, including an available surplus.

(b) A budget message which shall explain the reasons for increases or decreases in budgeted items compared with the current fiscal year,

the policy of the County Executive as it relates to important budgetary items, and any other information that the County Executive

determines to be useful to the Board of Commissioners in its consideration of proposed appropriations.

(c) A comparison of the recommended budget to the most recently approved current year budget, together with an analysis and

explanation of the variances there from, such variances being divided to show the portion attributable to the current year budget

amendments and the portion resulting from the recommended budget.

10. The County Board of Commissioners, or any committee thereof, may direct the County Executive and/or other elected officials to submit any additional

information it deems relevant in its consideration of the budget and proposed appropriations measure. The Board of Commissioners or the committees

thereof may conduct budgetary reviews with the Fiscal Officer, and/or County departments and divisions or agencies, etc., for the purpose of

clarification or justification of proposed budgetary items.

11. The County Board of Commissioners may revise, alter, or substitute for the proposed general appropriations measure in any way, except that it may not

change it in a way that would cause total appropriations, including an accrued deficit, to exceed total estimated revenues, including an unappropriated

surplus. An accrued deficit shall be the first item to be resolved in the general appropriations measure.

12. The County Board of Commissioners shall fix the time and place of a public hearing to be held on the budget and proposed appropriations measure.

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The Clerk/Register shall then have published, in a newspaper of general circulation within the County of Oakland, notice of the hearing and an

indication of the place at which the budget and proposed appropriations measure may be inspected by the public. This notice must be published at least

seven days before the date of the hearing.

13. No later than September 30, the Board of Commissioners shall pass a general appropriations measure providing the authority to make expenditures and

incur obligations on behalf of the County of Oakland. The supporting budgetary data to the general appropriations measure shall include at least the

following:

(a) Expenditure data for the most recently completed fiscal year,

(b) The expenditures budget as originally adopted by the Board of Commissioners for the current fiscal year,

(c) The amended current year appropriations,

(d) An estimate of the expenditure amounts required to conduct, the government of Oakland County, including its budgetary centers,

(e) Revenue data for the most recently completed fiscal year and estimated revenues, or amended budget, for the current fiscal year,

(f) Budgeted revenue estimates as originally adopted by the Board of Commissioners for the current fiscal year,

(g) The amended current year Budgeted revenues,

(h) An estimate of revenues, by source, to be raised or received by Oakland County in the ensuing fiscal year,

(i) The amount of surplus or deficit from prior fiscal years, together with an estimate of the amount of surplus or deficit expected in the

current fiscal year,

(j) An estimate of the amount needed for deficiency, contingent on emergency purposes, and the amounts needed to pay and to discharge

the principal and interest of the debt of Oakland County due in the ensuing fiscal year,

(k) The amount of proposed capital outlay expenditures, except those financed by enterprise, capital project, or internal service funds,

including the estimated total costs and proposed method of financing of each capital construction project and the projected additional

annual operating cost and the method of financing the operating costs of each capital construction project for three (3) years beyond the

fiscal year covered by the budget,

(l) An informational summary of projected revenues and expenditures/expenses of capital projects, internal service, and enterprise funds,

(m) Any other data relating to fiscal conditions that the Board of Commissioners considers to be useful in considering the financial needs of

the County,

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(n) Printed copies of the Board of Commissioners Adopted Budget, Financial Plan or any facsimile thereof shall contain all of the above

data unless otherwise approved by the Board of Commissioners,

14. The Board of Commissioners may authorize transfers between appropriation items by the County Executive or Fiscal Officer within limits stated in the

appropriations measure. In no case, however, may such limits exceed those provided for in paragraph #22 and #23 of this resolution.

15. A deviation from the original general appropriations measure shall not be made without first amending the general appropriations measure through

action by the Board of Commissioners, except within those limits provided for in paragraph #16 of this resolution.

16. Appropriations accumulated at the following three summary levels of expenditure within each County Department will be deemed maximum

authorization to incur expenditures: Personnel Expenditures, Operating Expenditures, and Internal Support Expenditures. The County Executive or the

Fiscal Officer shall exercise supervision and control of all budgeted expenditures within these limits, holding expenditures below individual line-item

appropriations or allowing overruns in individual line-items providing that at no time shall the net expenditures exceed the total appropriation for

Personnel and Operating Expenditures, respectively, for each department as originally authorized or amended by the Board of Commissioners. Further,

Personnel Expenditures are authorized only for positions specifically authorized pursuant to this Act as adopted and amended by Board of

Commissioner resolution, and appropriated overtime, holiday overtime, on-call pay, shift premium summer help, emergency salaries, and any

adjustments required by collective bargaining agreements. The Fiscal Officer shall submit to the Finance Committee a quarterly listing of new

governmental funded appropriations and internal service fund line items created administratively which were not properly classifiable. Line-item

detail, division, unit or cost center detail and allotments, which provide a monthly calendarization of annual appropriations, as deemed necessary by the

Fiscal Officer shall be maintained and utilized as an administrative tool for management information and cost control. The Fiscal Officer shall not

approve any expenditure beyond that necessary to accomplish stated program or work objectives authorized in the general appropriation measure as

originally approved unless amended, in which case the amendment takes precedence.

17. In order to amend the General Appropriations Act the amendment must specifically identify the fund, department, division, unit, program and account

affected by the amendment. Additionally, if the amendment increases an appropriation, the source of funding for that additional appropriation,

whether an increase in revenue or an offsetting decrease in expenditure, must be presented as part of the amendment.

18. The Fiscal Officer shall maintain, for all budgeted funds, appropriation ledger accounts in which are to be recorded such expenditure encumbrances and

obligations for the future payment of appropriated funds as the Fiscal Officer may approve.

19. Each purchase order, voucher or contract of Oakland County shall specify the funds and appropriation designated by number assigned in the

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accounting system classification from which it is payable and shall be paid from no other fund or appropriation. The necessary amount of the

appropriation from such account shall be transferred pursuant to the provisions of this resolution to the appropriate general appropriation account and

the expenditure then charged thereto.

20. No obligation shall be incurred against, and no payment shall be made from, any appropriation account unless there is a sufficient unencumbered

balance in the appropriation and sufficient funds are or will be available to meet the obligation. All capital projects funded from the Capital

Improvement Fund shall require approval of the Board of Commissioners on recommendation of the appropriate liaison committee (Planning and

Building Committee) prior to initiation of the project. Pursuant to M.R. 15231, projects under $30,000 can be administratively approved by both the

Director of Facilities Management and the Fiscal Officer (or designee) if funding is available and any transfers required are to be included in the

subsequent quarterly forecast report. Any obligation incurred or payment authorized in violation of this resolution shall be void and any payment so

made illegal except those otherwise ordered by court judgment or decree.

21. The Fiscal Officer, after the end of each quarter, shall transmit to the Board of Commissioners a report depicting the financial condition of budgeted

operations, including, but not limited to:

(a) A forecast of actual revenues by major source compared with budgeted revenues accompanied by an explanation of any significant

variances,

(b) A forecast of actual expenditures and encumbrances by department compared with authorized appropriations accompanied by an

explanation of any significant variances, and

(c) A forecast of actual expenditures, encumbrances and transfers from each of the several non-departmental appropriations accounts

compared with authorized appropriations accompanied by an explanation of any significant variances.

22. Direct expenditure and/or transfers of any unencumbered balance or any portion thereof in any appropriation for transfer account to any other

appropriations account may not be made without amendment of the general appropriation measure as provided for in this resolution, except that

transfers within and between budgeted funds and departments may be made by the Fiscal Officer in the following instances:

(a) Transfers may be made from the non-departmental Overtime Reserve account and Fringe Benefit Reserve account to the appropriate

departmental budget as specific overtime requests are reviewed and approved by the Fiscal Services Division. Additionally, overtime

appropriations may be transferred between divisions within a department at the request of the Department Head, if authorized by the

Fiscal Officer or his/her designee. The Overtime Reserve account includes an estimated amount for the Parental Leave benefit that may

be needed by departments that have contractual service obligations or job duties that cannot be temporarily covered by other

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departmental personnel and the use of Parental Leave causes the department to exceed their Personnel Expenditure budget category.

(b) Transfers may be made from the non-departmental appropriation accounts for Maintenance Department Charges and Miscellaneous

Capital Outlay to the appropriate departmental budget as specific requests for these items are reviewed and approved by the Fiscal

Officer or his/her designee.

(c) Transfers may be made from the non-departmental appropriation accounts for Emergency Salaries Reserve and Summer Employees

Reserve as specific requests for these items are reviewed and approved by the Human Resources Department.

(d) Transfers may be made from salary and fringe benefit savings, resulting from use of Merit System Administrative Leave without Pay

provisions, from departmental budgets to a non-departmental Administrative Leave account. Quarterly reports identifying such

transfers and detailing the status of the non-departmental Administrative Leave account shall be provided to the appropriate Board

committees.

(e) Fringe benefit rates shall be established annually in the budget process to charge all General Fund/General Purpose, Special Revenue

and Proprietary funds for actual employer fringe benefit costs. Such rates shall be sufficient to meet all fringe benefit costs including

sick leave and annual leave accumulations, tuition reimbursement, employee training, retirees' medical, required debt service on the

Retiree Health Care Refunding bonds pursuant to M.R. 12299 and M.R. 13280, and retirement administration. All funds collected for

Retirement, Tuition Reimbursement, Social Security (FICA), Medical for active and retired employees, Disability, Dental, Optical, and

Life and Accident Insurance shall be transferred to the Employee Fringe Benefit Fund as established by Miscellaneous Resolution #81-

312. Sufficient funds shall be maintained in the Employee Fringe Benefit Fund liability account for sick leave and annual leave to cover

the accumulated liability at an amount equal to 50% of the sick leave accumulation and 100% of the annual leave accumulation,

including applicable Social Security (FICA) taxes thereon. All funds collected by Workers' Compensation and Unemployment

Compensation shall be transferred to the Fringe Benefit Fund as established by Miscellaneous Resolution #81-012 and modified by

Miscellaneous Resolution #96-024.

(f) The transfer of funds to the Capital Improvement Fund/Building Improvement Fund shall be made in accordance with the

appropriation authorized by the Board of Commissioners.

(g) Transfers (advances) may be made as necessary from the Drain Revolving Fund to Drain Construction Funds and Drain Maintenance

Funds as short term advances for costs incurred such as preliminary engineering fees and ongoing maintenance costs. Costs incurred

by Drain Maintenance Funds and Drain Construction Funds will be repaid by the Drain Fund through assessments. Specific requests

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will be reviewed and approved by the Fiscal Officer or his/her designee.

(h) A transfer of any or all of the appropriation allocated under the Non-Departmental account for Legislative Expense (#10100-9090101-

196030-731080) shall not be made to any departmental budget without adoption of an Oakland County Board of Commissioners

resolution.

(i) Transfers may be made from the Non-Departmental Juvenile Resentencing account to the Prosecuting Attorney and Sheriff’s Office as

actual costs are incurred and upon approval of the Fiscal Officer or his/her designee.

23. The Board of Commissioners may make supplemental appropriations by amending this general appropriations measure as provided by this resolution,

provided that revenues in excess of those anticipated in the original general appropriations measure become available due to:

(a) An unobligated surplus from prior years becoming available;

(b) Current year revenue exceeding original estimate in amounts sufficient enough to finance increased appropriations. The Board of

Commissioners may make a supplemental appropriation by increasing the dollar amount of an appropriation item in the original

general appropriations measure or by adding additional items. At the same time the estimated amount from the source of revenue to

which the increase in revenue may be attributed shall be increased, or other source and amount added in a sum sufficient to equal the

supplemental expenditure amount. In no case may such appropriations cause total estimated expenditures, including an accrued

deficit, to exceed total estimated revenues, including an unappropriated surplus.

24. Whenever it appears to the County Executive or the Board of Commissioners that actual and probable revenues in any fund will be less than the

estimated revenues upon which appropriations from such fund were based, the County Executive shall present to the Board of Commissioners

recommendations which, if adopted, will prevent expenditures from exceeding available revenues for the current fiscal year. Such recommendations

shall include proposals for reducing appropriations, increasing revenues, or both. After receiving the recommendations of the County Executive for

bringing appropriations into balance with estimated revenues, the Board of Commissioners shall amend the general appropriations measure to reduce

appropriations or shall approve such measures necessary to provide revenues sufficient to equal appropriations, or both.

25. All appropriations are annual and the unexpended portion shall lapse at year-end. Encumbrances and appropriations carried forward shall be recorded

as an assigned fund balance, and the subsequent year's budget amended to provide authority to complete these transactions. Appropriations shall not

be carried forward for more than six (6) months into the budget year following the year in which they were originally appropriated. A status report on

Appropriations Carried Forward, as required by Miscellaneous Resolution #93-156, will be incorporated as an integral part of the ensuing year's Second

Quarter Financial Forecast for the purposes of determining their continuation for the remainder of the year. The recommended year-end budget

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amendment shall be supported with a statement of revenues and expenditures and operating surplus or deficit which shall contain the following data:

(1) budget as adopted; (2) budget amendments; (3) budget as adjusted; (4) revenues and expenditures, operating surplus or deficit; (5) accrued revenue

and expenditures; (6) transfers; (7) total revenues and expenditures and transfers, operating surplus or deficit, including accruals and transfers; (8)

encumbrances; (9) appropriations carried forward; (10) total revenues and appropriations utilized, operating surplus or deficit, including encumbrances

and appropriations carried forward; (11) balance of revenues not collected, unencumbered appropriation balance, operating surplus or deficit; (12)

detail of adjustments to designated and undesignated fund balance, detail of adjustment to reserves and/or any other utilization of surplus; (13) final

surplus or deficit or undesignated fund balance carried forward to the subsequent year's budget.

26. A member of the Board of Commissioners, the County Executive, any elected officer, the Fiscal Officer, any other administrative officer or employee of

Oakland County shall not: (1) create a debt, incur a financial obligation on behalf of the County against an appropriation account in excess of the amount

authorized, (2) apply or divert money of the County for purposes inconsistent with those specified in this general appropriations measure as approved

and amended by the Board of Commissioners, nor (3) forgive a debt or write off an account receivable without appropriate authorization of the Board of

Commissioners, as described in Miscellaneous Resolution #93-135 (Bad Debt Write-Off Policy) and Miscellaneous Resolution #12-048 (Short Sale Policy).

Specifically, application of the foregoing Bad Debt Write-Off Policy shall be invoked for all amounts in excess of $1,000; transactions of a lesser amount

shall be considered within the administrative authority of the Fiscal Officer or his/her designee. Application of the foregoing Short Sale policy may be

invoked to allow the County to consider less than the balance owed on an Oakland County home improvement loan in a proposed sale of property,

unless prohibited by Federal Regulations, as determined by the Manager of the Oakland County Community and Home Improvement Division or

his/her designee. Furthermore, the Fiscal Services Division must submit to the Board of Commissioners, as part of the quarterly financial report, a

listing of all bad debt write offs (including short sales) occurring during the preceding three months. In addition, transactions relating to Inmate

Prisoner Billings which are billed in excess of ability to pay are hereby authorized to be adjusted in accordance with Public Act 212 of 1994 with the

resultant amount of the write-off subsequently reported to the Board of Commissioners as part of the Quarterly Financial Report. Also, within the

administrative authority of the Fiscal Officer and with the general approval of the Court, Circuit Court and Probate Court financial orders for $2,500 or

less may be reduced and amended by the Fiscal Services Division based on an individual’s ability to pay. Waiver of fees in excess of $2,500 shall require

the approval of the Court. Except as otherwise stated in the General Appropriations Act, funds shall not be expended without specific appropriation or

other appropriate action by the Board of Commissioners from reserved, designated or undesignated fund equity; from balance sheet accounts for the

purchase of fixed assets not cited in paragraph 26 of the General Appropriations Act, non-routine prepaid items or non-routine obligations related to a

specific appropriation; or from funds not budgeted.

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27. All Internal Service Fund budgets that have depreciable assets shall have a capital budget with detail supporting the amount of annual depreciation

therein included, as well as a fiscal plan for replacing, upgrading or disposing of those assets.

28. The budgetary system shall be maintained on the same basis of accounting (generally accepted accounting principles) as the actual financial information

is maintained.

29. Any violation of the general appropriations measure by the County Executive, the Fiscal Officer, any administrative officer, employee or member of the

Board of Commissioners detected through application of generally accepted accounting procedures utilized by Oakland County or disclosed in an audit

of the financial records and accounts of the County shall be filed with the State Treasurer and reported by the State Treasurer to the Attorney General.

Pursuant to Public Act 621 of 1978, the Uniform Budgeting Act, the Attorney General shall review the report and initiate appropriate action against the

person or persons in violation. For use and benefit of the County of Oakland, the Attorney General or Prosecuting Attorney may institute a civil and/or

criminal action in a court of competent jurisdiction for the recovery of County funds disclosed by an examination to have been illegally expended or

collected as a result of malfeasance, and for the recovery of public property disclosed to have been converted or misappropriated.

30. The provisions of this act shall be applied to the General Fund and all Special Revenue and Proprietary Funds of the County, including Enterprise Funds

and Internal Service Funds.

BE IT FURTHER RESOLVED that as a condition of continuing debt covenants the Department of Management and Budget and Treasurer’s Office are

hereby directed to take any and all ministerial actions that may be necessary to facilitate the payment of the principal and interest on all debt obligations

that have been authorized through separate action by the Board of Commissioners and the payment of all other obligations.

FINANCE COMMITTEE

Tom Middleton, Chairperson

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GENERAL FUND/GENERAL PURPOSE OPERATIONS BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET

(Note: Please see individual department sheets for more details) FY 2018 REVENUES • Property Taxes: Net revenue increased $10,351,610 when comparing the FY 2017 amended budget to the FY 2018 recommended budget.

The overall increase reflects 5% for FY 2018. • Federal Grants: Revenue decrease of ($59,874); Health Division pass-through funding from the Michigan Department of Health and

Human Services (MDHHS), Comprehensive Planning, Budgeting and Contracting (CPBC) Agreement, Essential Local Public Health Services ($42,507), and the Homeland Security Division from the Michigan Department of State Police, Emergency Management and Homeland Security Division ($17,367).

• State Grants: The FY 2018 budget has increased overall by $385,427 primarily in Non Departmental Child Care Subsidy $362,009 which reflects 50% reimbursement of updated qualified costs; Health Division MDHHS CPBC Agreement, Essential Local Public Health Services $42,507, Hearing program $18,856 and Vision program $18,587; and the Michigan Department of Environmental Quality (MDEQ) Inland Beach Monitoring Grant $3,198. This is partially offset by reductions in Water Resources Commissioner ($40,000) for Stormwater, Asset Management and Wastewater (SAW) Grant, and ($20,000) in Public Services for a one-time FY 2017 County Veterans Incentive Grant authorized by M.R. #17016. Other Intergovernmental Revenues: Increased $532,476 primarily due to an increase in Convention Facility Liquor Tax of $675,660 and Revenue Sharing of $255,359 based on FY 2018 projections from the State of Michigan. This is partially offset by a reduction of ($400,000) in Local Community Stabilization Share Appropriation revenue for estimated personal property tax loss reimbursements from the State.

• Charges for Services: Department estimates have been updated to reflect economic trends, historical activity, and current contracts. The total increase is $1,113,077 from the FY 2017 Amended Budget. Changes by department are as follows (see individual department summaries for more details): • Circuit Court – increased $19,500. • District Court – decreased ($325,431). • Probate Court – increased $9,000. • Prosecuting Attorney – decreased ($9,500). • Sheriff – increased $965,226. • County Clerk/Register of Deeds – increased $60,300.

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• Treasurer’s Office – decreased ($230,000). • Water Resources Commissioner – increased $543,445. • Central Services – increased $5,170. • Human Resources – decreased ($475). • Health and Human Services – increased $111,435. • Public Services – decreased ($21,000). • Economic Develop/Comm Affairs – decreased ($14,593).

• Indirect Cost: Budget increased $88,567 due to increase in General Fund cost pool related to salary adjustments. • Contributions: Contributions decreased ($18,940) due to donations for Circuit Court Drug Court that are reflected in the FY 2017

amended budget but will not be recognized in FY 2018 until the grant agreements are accepted. • Investment Income: Decrease of ($200) from FY 2017. • Planned Use of Fund Balance: Increased $716,501 based on anticipated need to fund current operations. • Transfers In: Decreased ($3,957,755) due to ($3,000,000) in Non-Departmental for a reduction in the Delinquent Tax Revolving Fund

(DTRF) operating transfer to the General Fund; a decrease of ($459,781) in the Sheriff’s Office primarily from Sheriff Restricted Funds as amounts are transferred as needed through separate resolution; ($448,178) in the Treasurer’s Office due to lower Collection Fees transferred from Delinquent Tax Revolving Fund (DTRF); ($44,263) in the Animal Control Division for veterinarian hours allotted per M.R. #14275 and ($5,553) for a one-time transfer of funds in FY 2017 from the Children's Village Donations Fund (#21330) to properly account for expenditures eligible for Children's Village Donation funding.

FY 2018 EXPENDITURES • Personnel - Personnel increased overall by $8,330,175 which includes a 3% salary increase and associated fringe benefits. Also reflected

in the overall change are departmental reorganizations and position changes as well as the one-time fringe benefit reduction in FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution (General Fund impact approximately $5.5 million).

• Contractual Services – The budget has decreased overall by ($2,094,988) with major changes related to: ($592,564) reduction in Private Institutions funding used to offset new positions for Children’s Village; ($463,275) Defense Attorney Fees and ($313,916) Defense Attorney Fees Trials carried forward in FY 2017 for anticipated juvenile resentencing costs; Equipment Maintenance net reduction ($287,221) primarily due to FY 2017 carry forward for Sheriff aviation engine overhaul costs; Professional Services ($261,245) and Special Projects ($255,983) for multiple departments, ($125,000) FY 2017 carry forward of Human Resources Legal Services; ($111,469) decrease in Relocation for costs associated with the 2016 Presidential Election recount per M.R. #17043, ($102,304) decrease in Software Support Maintenance primarily in the Health Division Environmental Health System maintenance charges previously budgeted in FY 2017 but not needed until FY 2019; ($73,087) Contracted Services mainly in Sheriff, Water Resources Commissioner; ($32,633) FY 2017

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carry forward of Economic Development and Community Affairs Advertising; ($27,568) reduction in Circuit Court State Institutions; ($26,606) Sheriff Supportive Services reduction for FY 2017 Crime Victim Rights materials authorized per M.R. #17093 and ($21,833) Software Rental Lease Purchase decrease in Human Resources Workforce Management and Community Corrections Division. Partially offset by increases in Grant Match $402,655 and Contingency $169,078 to restore annual appropriations. Also increase of $68,223 Board of Commissioners Public Information line item for funding that will provide the Commissioners with the option of direct mailing an abbreviated version of the Annual Report to constituents.

• Non-Departmental – Overall decrease of ($3,167,281) with major changes related to: Road Commission Tri-Party ($1,752,230) and Local Road Funding Program ($726,780) because funding for new projects comes from the Assigned Fund Balance. Also a decrease in Juvenile Resentencing of ($1,186,866) which was appropriated through FY 2017 to reexamine juvenile life sentence cases and ($19,000) in Overtime Reserve to cover an increase in Overtime within Facilities Maintenance and Engineering department due to higher workload demands. This is partially offset by an increase in Substance Abuse Coordinating Agency $337,830 for payments to Oakland Community Health Network (formerly Oakland County Community Mental Health Authority) for substance abuse prevention and treatment programs representing one-half of the convention facility tax revenues received from the State; $93,185 in Emergency Salaries Reserve to restore annual appropriation; $60,868 increase in Security Reserve based on one-time uses in FY 2017; and $25,612 Classification and Rate Change to restore the annual appropriation.

• Commodities - The budget has decreased overall by ($497,940) with major changes related to: Expendable Equipment net reduction of ($247,058): primarily related to Circuit Court ($158,883) equipment and furniture purchases for judicial chambers, courtrooms and staff areas; in addition to several smaller one-time purchases across departments. Also, reductions in Other Expendable Equipment ($138,001) primarily in the Sheriff’s Office for FY 2017 replacement of Dive Team equipment and DARE vehicle; Deputy Supplies ($135,800) related to FY 2017 purchase of bulletproof vests and ($11,718) in Security Supplies. Partially offset by an increase of $29,886 in Laboratory Supplies for Health and Medical Examiner.

• Capital Outlay – Overall decrease of ($433,431) primarily due to Sheriff Vehicles ($300,000) in FY 2017 for motorcycle replacement per M.R. #17060. Also includes reductions of ($216,188) in Equipment purchased in FY 2017 for Elections voting equipment per M.R. #17082; Health Division lead analyzer; Sheriff Long Range Acoustical Device (LRAD); Mail Room forklift replacement; Medical Examiner Blood Gas Analyzer and Furniture and Fixtures ($46,532) in Circuit Court. Partially offset by an increase in Capital Outlay Miscellaneous of $129,289 for anticipated FY 2018 equipment replacement purchases for Sheriff, Medical Examiner, Mail Room and Clarkston District Court.

• Internal Services - Overall increase of $2,403,653 with major changes related to: Drain Equipment Labor increase of $1,048,606 includes a 3% salary increase and associated fringe benefits related to the charges from the Drain Equipment Fund. Building Space Cost Allocation $463,348 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the building rates were reduced by a larger amount in FY 2017 compared to FY 2018 in order to bring equity in line with Federal OMB Uniform Guidance requirements; Info Tech Development $417,164 to restore annual appropriation; Info Tech Operations $347,827 due to rate and usage level adjustments; Motor Pool $226,251 due to increases in the County fleet; Insurance Fund $164,525

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fluctuations associated with the allocation methodology for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Partially offset by decreases in Motor Pool Fuel charges ($137,946); Info Tech CLEMIS ($77,875); and Equipment Rental ($51,528).

• Transfers Out - Decreased ($1,740,000) with the major changes related to Non Departmental: a reduction of ($954,737) transfer out to the Project Work Order Fund as FY 2017 was increased to cover various maintenance projects, ($241,605) for the Auto Theft Prevention Authority grant match; a decrease of ($210,553) to the CLEMIS fund reflecting a ($200,000) reduction in the annual transfer from the General fund and ($10,553) related to the FY 2017 purchase of radios for Sheriff Marine Patrol boats (Transfer Out should have been posted to Radio Communications Fund instead of CLEMIS Fund and will be corrected); ($134,000) related to the Narcotics Enforcement Team (NET) grant match; ($117,833) to the Motor Pool Fund for Sheriff’s Office FY 2017 law enforcement contract amendments; ($38,212) transfer to the Radio Communications Fund for FY 2017 purchase of radios for Sheriff law enforcement contract amendments; ($34,047) to the Information Technology Fund for the FY 2017 purchase of mobile data computers for Sheriff law enforcement contract amendments; and a decrease of ($18,940) in Donations received from the Restore Foundation in FY 2017 for the Adult Drug Court Grant (M.R. #16290). Any donations, if received, for the FY 2018 Drug Court Grants will not be recognized until the grant agreements are accepted by the Board of Commissioners. This is partially offset by a $16,177 increase for the Fire Records Management Fund.

FY 2019 REVENUES • Property Taxes: Increased $9,193,588 and includes a projected 5% over FY 2018. • Federal Grants: No change from FY 2018. • State Grants: State Grants net increase $74,312 for Non-Departmental Child Care Subsidy which reflects 50% reimbursement of updated

qualified costs. • Other Intergovernmental Revenues: No change from FY 2018. • Charges for Services: Decreased ($152,997) primarily due to Title Search Fees in the Treasurer’s Office ($200,000). This is partially

offset by increased Reimbursement General of $40,399 for Economic Development and Community Affairs NO HAZ Program and $5,075 Laboratory Charges 3rd Party in the Health Division.

• Indirect Cost: No change from FY 2018. • Contributions: No change from FY 2018. • Investment Income: No change from FY 2018. • Other Revenues: No change from FY 2018. • Planned Use of Fund Balance: Decreased ($1,359,893) based on anticipated need to fund current operations. • Transfers In: Decrease of ($100,000) in the Treasurer’s Office due to lower Collection Fees transferred from Delinquent Tax Revolving

Fund.

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FY 2019 EXPENDITURES • Personnel – No changes to salaries and fringes in General Fund departmental budgets. In non-departmental section, the budget is

increased $6,297,415 for a 1% salary increase for General Fund departments of $1,785,650 and $2,400,000 contingency amount for the Human Resources Compensation and Classification study; a $683,716 increase for fringe benefits related to the salary increase and $1,428,049 for a 4% increase of medical costs.

• Contractual Services – Decrease of ($35,455) is primarily due to a FY 2018 Board of Commissioners Public Information line item ($68,223) for funding that will provide the Commissioners with the option of direct mailing an abbreviated version of the Annual Report to constituents; and ($8,013) reduction in Private Institutions funding used to offset new positions for Children’s Village. Partially offset by a Rent increase of $12,575 for Novi and Clarkston District Courts; $7,250 Professional Services for annual audit contract; $5,400 for Periodicals, Books, Publications and Subscriptions; $4,173 in Contracted Services; $3,000 Computer Research Service; $1,600 Equipment Maintenance; $1,500 Licenses and Permits; $1,283 in Grant Match; $1,266 Special Projects and $1,000 Travel and Conference. Also Personal Mileage increase of $1,000; Special Event Program of $1,000; Travel and Conference $1,000; $1,000 in Clerk/Register of Deeds for Charge Card Fees and $499 Workshops and Meetings.

• Non-Departmental – The $7,793,926 increase relates to 1% salary increase and related fringe benefits, 4% increase in medical costs and the Human Resources Compensation and Classification study noted in the Personnel section. Also includes increase of $1,500,000 to restore the Interest Expense budget.

• Commodities – Overall increase of $1,500 due to $2,000 for Library Board office supplies which is offset by a ($500) reduction in Sheriff Uniforms for anticipated usage.

• Capital Outlay – Overall decrease of ($557,950) for equipment replacement needs included in FY 2018 for Sheriff, Medical Examiner, Mail Room, Library Board and Clarkston District Court.

• Internal Services – Overall $1,730,934 increase primarily related to Building Space Cost Allocation $1,633,212 as building rates are based on full cost recovery for building maintenance and operations; Information Technology Development $56,988 to restore annual appropriations; Drain Equipment Labor of $40,389 and $20,000 Equipment Rental for Medical Examiner. Partially offset by a ($15,420) reduction in Info Tech Operations and ($5,000) in Insurance Fund.

• Transfers Out – Overall decrease of ($1,275,750) mainly due to a reduction of ($1,268,000) to the Project Work Order Fund as maintenance projects are determined on an annual basis and a decrease of ($7,750) to the Building Authority Facilities and Information Technology Projects debt fund.

FY 2020 REVENUES • Property Taxes: Increased $10,859,928 that includes a projected 4.5% over FY 2019. • Federal Grants: No change from FY 2019. • State Grants: State Grants increased $4,486 reflecting adjustments in the Child Care Subsidy based on updated qualified costs.

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• Other Intergovernmental Revenues: No change from FY 2019. • Charges for Services: Decreased ($195,913): primarily in the Treasurer’s Office for Title Search Fees ($200,000); Civil Action Service

Fees ($25,000) and Foreclosure Notification Fee ($15,000). This is partially offset by increased Reimbursement General of $30,143 for Economic Development and Community Affairs NO HAZ Program; Water Resources Commissioner $13,011 Reimbursement General for Drain Administration labor allocation to special revenue and proprietary funds and $908 Reimbursement Salaries Construction Administration.

• Indirect Cost: No change from FY 2019. • Contributions: No change from FY 2019. • Investment Income: No change from FY 2019. • Other Revenues: No change from FY 2019. • Planned Use of Fund Balance: Decreased ($5,457,071) based on anticipated need to fund current operations. • Transfers In: Decreased ($100,000) in Non-Departmental for a reduction in the Delinquent Tax Revolving Fund (DTRF) operating

transfer to the General Fund.

FY 2020 EXPENDITURES • Personnel – No major changes to salaries and fringes in General Fund departmental budgets. In non-departmental section, the budget is

increased $4,897,335 for a 1% salary increase for General Fund departments of $1,785,580, a $683,706 increase for fringe benefits related to the salary increase, and $1,428,049 for a 4% increase of medical costs. Also reflected in the overall change is $1,000,000 for an estimated pension contribution.

• Contractual Services – Increase of $29,634 primarily due to $16,635 in Rent for Novi and Clarkston District Courts; $7,200 Professional Services for annual audit contract and $4,299 Library Board Contracted Services.

• Non-Departmental – The $4,897,335 increase relates to 1% salary increase and related fringe benefits, 4% increase in medical costs and estimated pension contribution noted in the Personnel section.

• Commodities – No changes from FY 2019. • Capital Outlay – No change from FY 2019. • Internal Services – $193,711 increase primarily related to Building Space Cost Allocation $92,338 as building rates are based on full cost

recovery for building maintenance and operations due to inflationary adjustments for building maintenance; Information Technology Development increased $57,559 for anticipated rate adjustments and $40,181 increase for Drain Equipment Labor.

• Transfers Out – Overall decrease of ($9,250) due to a reduction to the Building Authority debt fund.

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Department:

Fund:

FY 2018 FY 2019 FY 2020Adopted Amended County Exec. County Exec. County Exec.

Account Number/Description Budget Budget Recommended $ % Recommended $ % Recommended $ %

RevenuesOther Intergovern. Revenues 4,500 4,500 4,500 0 0.00% 4,500 0 0.00% 4,500 0 0.00%Charges for Services 4,236,000 4,236,000 4,255,500 19,500 0.46% 4,255,500 0 0.00% 4,255,500 0 0.00%Contributions 0 18,940 0 (18,940) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Revenues 4,240,500 4,259,440 4,260,000 560 0.01% 4,260,000 0 0.00% 4,260,000 0 0.00%

ExpendituresSalaries 14,810,483 14,837,373 15,307,035 469,662 3.17% 15,307,035 0 0.00% 15,307,035 0 0.00%Fringe Benefits 9,196,627 8,716,913 9,283,638 566,725 6.50% 9,283,638 0 0.00% 9,283,638 0 0.00%Contractual Services 18,175,990 18,918,282 18,009,916 (908,366) -4.80% 18,009,916 0 0.00% 18,009,916 0 0.00%Commodities 318,960 480,273 318,960 (161,313) -33.59% 318,960 0 0.00% 318,960 0 0.00%Capital Outlay 0 46,532 0 (46,532) -100.00% 0 0 0.00% 0 0 0.00%Internal Services 4,867,079 5,135,545 4,721,106 (414,439) -8.07% 4,920,968 199,862 4.23% 4,932,265 11,297 0.23%Transfers Out 5,246,653 5,265,593 5,246,653 (18,940) -0.36% 5,246,653 0 0.00% 5,246,653 0 0.00%

Grand Total Expenditures 52,615,792 53,400,511 52,887,308 (513,203) -0.96% 53,087,170 199,862 0.38% 53,098,467 11,297 0.02%

FY 2018 Co. Exec. Rec.Inc./(Dec.) FY 2018 Rec. to

FY 2019 Co. Exec. Rec.

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 301 - Circuit Court

General Fund / General Purpose

Inc./(Dec.) FY 2019 Rec. toFY 2020 Co. Exec. Rec.

FY 2017 Inc./(Dec.) FY 2017 Amended to

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CIRCUIT COURT (Page 92) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Revenues reflect an anticipated increase of $19,500 in the net collection of various fees and costs under Charges for Services; Civil

Mediation Payments $20,000 offset by Diversion Fees ($500). • In addition, a decrease in Contributions of ($18,940) primarily reflects the Donations received from the Restore Foundation in FY 2017

for the Adult Drug Court Grant (M.R. #16290). Any donations, if received, for the FY 2018 Drug Court Grants will not be recognized until the grant agreements are accepted by the Board of Commissioners.

FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefit decrease ($35,606) reflect an adjustment to remove the 3% general salary increase and associated

fringe benefits for judges, as their compensation is controlled at the state level. • Contractual Services overall decrease of ($908,366) is primarily a result of a reduction in Defense Attorney Fees ($463,275); Defense

Attorney Fees Trials ($313,916); and Special Projects ($93,895) all due to a one-time carry forward of unspent funds in the amended FY 2017 budget.

• The decrease in Commodities ($161,313) is primarily due to Expendable Equipment for a one-time carryforward of ($158,883) in order to purchase furniture for judicial chambers, various courtrooms and staff areas in FY 2017.

• The decrease in Capital Outlay ($46,532) is due to a FY 2016 encumbrance under Furniture and Fixtures that was reappropriated in FY 2017.

• Internal Services reflect a decrease of ($414,439) primarily due to InfoTech Development ($175,011) and Maintenance Dept. Charges ($64,014) as appropriation for the two line items are budgeted in Non-Departmental and transferred as needed per the General Appropriations Act. In addition, there is a decrease in Info Tech Operations ($152,069) and Equipment Rental ($39,404) which are based on rate and usage adjustments. Also there is a decrease in Insurance Fund ($12,326) due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). The decrease is partially offset by an increase in Building Space Cost Allocation $25,478. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

• Transfers Out decreased ($18,940) due to donations from the Restore Foundation for the FY 2017 Adult Drug Court Grant (M.R. #16290).

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FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • Internal Services increased $199,862 due to Building Space Cost Allocation; rates are based on full cost recovery for building

maintenance and operations. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • Internal Services increased $11,297 due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations.

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Department:

Fund:



RevenuesOther Intergovern. Revenues 1,800 1,800 1,800 0 0.00% 1,800 0 0.00% 1,800 0 0.00%Charges for Services 11,668,081 11,668,081 11,342,650 (325,431) -2.79% 11,342,650 0 0.00% 11,342,650 0 0.00%Investment Income 2,400 2,400 2,200 (200) -8.33% 2,200 0 0.00% 2,200 0 0.00%

Grand Total Revenues 11,672,281 11,672,281 11,346,650 (325,631) -2.79% 11,346,650 0 0.00% 11,346,650 0 0.00%

ExpendituresSalaries 7,953,977 7,953,977 8,210,188 256,211 3.22% 8,210,188 0 0.00% 8,210,188 0 0.00%Fringe Benefits 4,959,500 4,701,157 5,007,983 306,826 6.53% 5,007,983 0 0.00% 5,007,983 0 0.00%Contractual Services 2,330,737 2,330,737 2,337,480 6,743 0.29% 2,350,055 12,575 0.54% 2,366,690 16,635 0.71%Commodities 285,943 285,943 285,943 0 0.00% 285,943 0 0.00% 285,943 0 0.00%Internal Services 1,564,649 1,662,062 1,626,678 (35,384) -2.13% 1,655,946 29,268 1.80% 1,657,601 1,655 0.10%

Grand Total Expenditures 17,094,806 16,933,876 17,468,272 534,396 3.16% 17,510,115 41,843 0.24% 17,528,405 18,290 0.10%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 302 - District Court




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52nd District Court (Page 107) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET • For Explanations, see Division reports

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Department:

Fund:



Grand Total Revenues 0 0.00% 0 0.00% 0 0.00%

ExpendituresSalaries 163,939 163,939 167,955 4,016 2.45% 167,955 0 0.00% 167,955 0 0.00%Fringe Benefits 47,769 44,605 68,748 24,143 54.13% 68,748 0 0.00% 68,748 0 0.00%Contractual Services 10,000 10,000 10,000 0 0.00% 10,000 0 0.00% 10,000 0 0.00%Commodities 300 300 300 0 0.00% 300 0 0.00% 300 0 0.00%Internal Services 1,766 1,766 1,935 169 9.57% 1,935 0 0.00% 1,935 0 0.00%

Grand Total Expenditures 223,774 220,610 248,938 28,328 12.84% 248,938 0 0.00% 248,938 0 0.00%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 30201 - District Court Administration

General



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52nd DISTRICT COURT’S ADMINISTRATION BUDGET (Page 110) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • The increase in Internal Services $169 is primarily for Insurance Fund due to fluctuations associated with the allocation methodology used

for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%).

FY 2019 EXPENDITURES • No changes. FY 2020 EXPENDITURES • No changes.

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Department:

Fund:



RevenuesOther Intergovern. Revenues 500 500 500 0 0.00% 500 0 0.00% 500 0 0.00%Charges for Services 4,099,200 4,099,200 3,784,200 (315,000) -7.68% 3,784,200 0 0.00% 3,784,200 0 0.00%Investment Income 500 500 500 0 0.00% 500 0 0.00% 500 0 0.00%


ExpendituresSalaries 2,618,493 2,618,493 2,682,584 64,091 2.45% 2,682,584 0 0.00% 2,682,584 0 0.00%Fringe Benefits 1,656,556 1,568,030 1,632,210 64,180 4.09% 1,632,210 0 0.00% 1,632,210 0 0.00%Contractual Services 958,635 958,635 958,635 0 0.00% 962,355 3,720 0.39% 969,869 7,514 0.78%Commodities 62,556 62,556 62,556 0 0.00% 62,556 0 0.00% 62,556 0 0.00%Internal Services 350,541 371,156 355,641 (15,515) -4.18% 355,641 0 0.00% 355,641 0 0.00%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 30202 - District Court I Div. (Novi)

General



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52-1 DISTRICT COURT OF NOVI (Page 112) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Revenues reflect an anticipated decrease of ($315,000) in the net collection of various fees and costs under Charges for Services;

primarily Probation Fees ($200,000) as well as Ordinance Fines and Costs ($100,000) due to a reduction in caseload. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefit decrease ($5,622) reflects an adjustment to remove the 3% general salary increase and associated

fringe benefits for judges, as their compensation is controlled at the state level. • Internal Services reflect a decrease of ($15,515) primarily due to Info Tech Development ($10,475) and Maintenance Department Charges

($10,140) which are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriations Act. Additional decrease includes Telephone Communications ($6,248) due to reduced activity. These decreases are partially offset by an increase in Info Tech CLEMIS $6,999 which is based on rate and usage adjustments along with Insurance Fund $4,413 due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%).

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • The increase in Contractual Services of $3,720 is due to an increase in Rent effective 04/01/2019. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • The increase in Contractual Services of $7,514 is due to an increase in Rent effective 04/01/2020.

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Department:

Fund:



RevenuesOther Intergovern. Revenues 300 300 300 0 0.00% 300 0 0.00% 300 0 0.00%Charges for Services 1,730,200 1,730,200 1,731,200 1,000 0.06% 1,731,200 0 0.00% 1,731,200 0 0.00%Investment Income 500 500 300 (200) -40.00% 300 0 0.00% 300 0 0.00%


ExpendituresSalaries 1,333,977 1,333,977 1,385,922 51,945 3.89% 1,385,922 0 0.00% 1,385,922 0 0.00%Fringe Benefits 806,386 764,413 816,578 52,165 6.82% 816,578 0 0.00% 816,578 0 0.00%Contractual Services 591,130 591,130 597,873 6,743 1.14% 606,728 8,855 1.48% 615,849 9,121 1.50%Commodities 50,938 50,938 50,938 0 0.00% 50,938 0 0.00% 50,938 0 0.00%Internal Services 190,457 214,707 199,833 (14,874) -6.93% 199,833 0 0.00% 199,833 0 0.00%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 30203 - District Court II Div. (Clark)

General



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52-2 DISTRICT COURT OF CLARKSTON (Page 115)

BUDGET HIGHLIGHTS FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET

FY 2018 REVENUES • Revenues reflect an anticipated increase of $1,000 in the net collection of various fees and costs under Charges for Services. • Revenues reflect an anticipated decrease of ($200) based on prior year’s collection of Income from Investments. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in


fringe benefits for judges, as their compensation is controlled at the state level. • The overall increase in Contractual Services of $6,743 is due to an increase in Rent, effective 06/01/2017. • Internal Services reflect a decrease of ($14,874) primarily due to Maintenance Department Charges ($13,775) and Info Tech Development

($10,475) as appropriations are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriations Act. The decrease is partially offset by an increase in Info Tech Operations $5,846 and Info Tech CLEMIS $5,458 which are based on rate and usage adjustments.

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • The increase in Contractual Services of $8,855 is due to an increase in Rent, effective 06/01/2018. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • The increase in Contractual Services of $9,121 is due to an increase in Rent, effective 06/01/2019.

29

Department:

Fund:



RevenuesOther Intergovern. Revenues 700 700 700 0 0.00% 700 0 0.00% 700 0 0.00%Charges for Services 3,588,900 3,588,900 3,563,900 (25,000) -0.70% 3,563,900 0 0.00% 3,563,900 0 0.00%Investment Income 400 400 400 0 0.00% 400 0 0.00% 400 0 0.00%


ExpendituresSalaries 2,413,530 2,413,530 2,497,089 83,559 3.46% 2,497,089 0 0.00% 2,497,089 0 0.00%Fringe Benefits 1,564,918 1,485,514 1,582,709 97,195 6.54% 1,582,709 0 0.00% 1,582,709 0 0.00%Contractual Services 299,616 299,616 299,616 0 0.00% 299,616 0 0.00% 299,616 0 0.00%Commodities 117,117 117,117 117,117 0 0.00% 117,117 0 0.00% 117,117 0 0.00%Internal Services 781,040 800,622 814,425 13,803 1.72% 843,693 29,268 3.59% 845,348 1,655 0.20%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 30204 - District Court III Div. (Roch)

General



30

52-3 DISTRICT COURT OF ROCHESTER HILLS (Page 118) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Revenues reflect a decrease of ($25,000) in the net collection of various fees and costs under Charges for Services; Garnishment Fees due

to a reduction based on the inability to charge additional filing fees upon expiration. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in


fringe benefits for judges, as their compensation is controlled at the state level. • Internal Services reflect an increase of $13,803 due to higher Building Space Cost Allocation of $15,599. Facilities Maintenance &

Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. In addition, there is an increase in Info Tech Operations $8,435 and Info Tech CLEMIS $7,490 based on rate and usage adjustments. The increase is partially offset by a reduction in Info Tech Development ($10,475) and Maintenance Department Charges ($9,107) which are budgeted in Non-Departmental and appropriated to departments on an as-needed basis, per the General Appropriations Act.

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • Internal Services reflect an increase of $29,268 due to Building Space Cost Allocation; rates are based on full cost recovery for building

maintenance and operations. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • Internal Services reflect an increase of $1,655 due to Building Space Cost Allocation; rates are based on full cost recovery for building

maintenance and operations.

31

Department:

Fund:



RevenuesOther Intergovern. Revenues 300 300 300 0 0.00% 300 0 0.00% 300 0 0.00%Charges for Services 2,249,781 2,249,781 2,263,350 13,569 0.60% 2,263,350 0 0.00% 2,263,350 0 0.00%Investment Income 1,000 1,000 1,000 0 0.00% 1,000 0 0.00% 1,000 0 0.00%

Grand Total Revenues 2,251,081 2,251,081 2,264,650 13,569 0.60% 2,264,650 0 0.00% 2,264,650 0 0.00%

ExpendituresSalaries 1,424,038 1,424,038 1,476,638 52,600 3.69% 1,476,638 0 0.00% 1,476,638 0 0.00%Fringe Benefits 883,871 838,595 907,738 69,143 8.25% 907,738 0 0.00% 907,738 0 0.00%Contractual Services 471,356 471,356 471,356 0 0.00% 471,356 0 0.00% 471,356 0 0.00%Commodities 55,032 55,032 55,032 0 0.00% 55,032 0 0.00% 55,032 0 0.00%Internal Services 240,845 273,811 254,844 (18,967) -6.93% 254,844 0 0.00% 254,844 0 0.00%

Grand Total Expenditures 3,075,142 3,062,832 3,165,608 102,776 3.36% 3,165,608 0 0.00% 3,165,608 0 0.00%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 30205 - District Court IV Div. (Troy)

General



32

52-4 DISTRICT COURT OF TROY (Page 121) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Revenues reflect an increase of $13,569 in the net collection of various fees and costs under Charges for Services; primarily Ordinance Fines

and Costs of $11,569 due to increased enforcement of commercial vehicle violations which have greater statutory fines and costs than those of passenger vehicles.

FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in FY

2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefit decrease ($3,748) reflects an adjustment to remove the 3% general salary increase and associated fringe

benefits for judges, as their compensation is controlled at the state level. • Internal Services reflect a decrease of ($18,967) primarily due to Maintenance Department Charges ($22,492) and Info Tech Development

($10,474) which are budgeted in Non-Departmental and appropriated to departments on an as-needed basis, per the General Appropriations Act. The decrease is partially offset by an increase in Info Tech CLEMIS $5,318 and Equipment Rental $4,541 which are based on rate and usage adjustments. In addition, there is an increase in Insurance Fund $2,591 due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%).

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • No changes. FY 2020 REVENUES • No changes.

FY 2020 EXPENDITURES • No changes.

33

Department:

Fund:



RevenuesCharges for Services 507,600 507,600 516,600 9,000 1.77% 516,600 0 0.00% 516,600 0 0.00%

Grand Total Revenues 507,600 507,600 516,600 9,000 1.77% 516,600 0 0.00% 516,600 0 0.00%

ExpendituresSalaries 2,885,319 2,885,319 2,890,711 5,392 0.19% 2,890,711 0 0.00% 2,890,711 0 0.00%Fringe Benefits 1,767,010 1,668,255 1,773,158 104,903 6.29% 1,773,158 0 0.00% 1,773,158 0 0.00%Contractual Services 735,315 735,315 735,315 0 0.00% 735,315 0 0.00% 735,315 0 0.00%Commodities 76,109 88,936 76,109 (12,827) -14.42% 76,109 0 0.00% 76,109 0 0.00%Internal Services 917,504 940,792 918,200 (22,592) -2.40% 943,219 25,019 2.72% 944,634 1,415 0.15%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 304 - Probate Court




34

PROBATE COURT (Page 124) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Revenues reflect an anticipated increase of $9,000 in the net collection of various fees and costs under Charges for Services; Gross Estate

Fees $10,000 offset by decrease of ($1,000) Judge On Line Services. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in


fringe benefits for judges, as their compensation is controlled at the state level. • In addition, Salaries and Fringe Benefit changes reflect the extension of a Full Time Eligible Cashier position that is funded by

Emergency Salaries; the position is scheduled to be sunset at 9/30/2018. • Commodities decrease of ($12,827) is due to the reduction in Expendable Equipment; replacement office furniture was purchased in

FY2017. • Internal Services reflect a decrease of ($22,592) primarily for Insurance Fund ($22,668) due to fluctuations associated with the allocation

methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). There is also a decrease in Info Tech Development ($21,467) as appropriation is budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriations Act. The decrease is partially offset by an increase in Info Tech Operations $19,362 which is based on rate and usage adjustments.

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • Internal Services increased $25,019 due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations. FY 2020 REVENUES • No changes.

FY 2020 EXPENDITURES • Internal Services increased $1,415 due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations.

35

Department:

Fund:



RevenuesFederal Grants 205,000 205,000 205,000 0 0.00% 205,000 0 0.00% 205,000 0 0.00%State Grants 0 0 0 0 0.00% 0 0 0.00% 0 0 0.00%Charges for Services 294,800 290,000 280,500 (9,500) -3.28% 280,500 0 0.00% 280,500 0 0.00%

Grand Total Revenues 499,800 495,000 485,500 (9,500) -1.92% 485,500 0 0.00% 485,500 0 0.00%

ExpendituresSalaries 10,518,658 10,523,458 10,889,012 365,554 3.47% 10,889,012 0 0.00% 10,889,012 0 0.00%Fringe Benefits 6,102,794 5,717,522 6,207,652 490,130 8.57% 6,207,652 0 0.00% 6,207,652 0 0.00%Contractual Services 458,710 458,710 458,710 0 0.00% 458,710 0 0.00% 458,710 0 0.00%Commodities 101,456 101,456 101,456 0 0.00% 101,456 0 0.00% 101,456 0 0.00%Internal Services 1,865,301 1,914,352 2,082,213 167,861 8.77% 2,150,449 68,236 3.28% 2,154,307 3,858 0.18%Transfers Out 975,027 1,042,027 975,027 (67,000) -6.43% 975,027 0 0.00% 975,027 0 0.00%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 401 - Prosecuting Attorney




36

PROSECUTING ATTORNEY (Page 132) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Decrease in Charges for Services – Welfare Fraud Case Review Revenue of ($9,500) due to the State of Michigan performing the review

in-house.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services – No changes. • Commodities – No changes. • Internal Services increased overall by $167,861. The increase is mainly attributable to Insurance Fund $167,172 due to fluctuations

associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Several adjustments were made to the following Internal Services accounts resulting in a net increase of $689; Building Space Cost Allocation increased $9,565 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements; Info Tech Operations $43,822 and Info Tech CLEMIS $6,088 increased due to rate and usage adjustments; partially offset by a decrease in Info Tech Development ($40,896) and Maintenance Department Charges ($8,155) which are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriation Act. Also, Info Tech Managed Print Services ($8,217) and Telephone Communications ($1,018) decreased due to rate and usage adjustments and ($500) reduction in Motor Pool Fuel Charges.

• Transfers Out overall reduction of ($67,000) represents transfers for grant match funding for the Narcotics Enforcement Team (NET) grant (M.R. #16307). Grant match is budgeted in Non-Departmental and appropriated to the department receiving the grant award at time of the grant acceptance.

FY 2019 REVENUES • No changes.

37

FY 2019 EXPENDITURES • Internal Services increase of $68,236 reflects Building Space Cost Allocation; rates are based on full cost recovery for building

maintenance and operations. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • Internal Services increase of $3,858 reflects Building Space Cost Allocation; rates are based on full cost recovery for building


38

Department:

Fund:



RevenuesFederal Grants 27,220 27,220 27,220 0 0.00% 27,220 0 0.00% 27,220 0 0.00%Other Intergovern. Revenues 263,675 263,675 263,675 0 0.00% 263,675 0 0.00% 263,675 0 0.00%Charges for Services 56,054,323 57,252,378 58,217,604 965,226 1.69% 58,217,604 0 0.00% 58,217,604 0 0.00%Other Revenues 11,000 11,000 11,000 0 0.00% 11,000 0 0.00% 11,000 0 0.00%Transfers In 71,046 533,327 73,546 (459,781) -86.21% 73,546 0 0.00% 73,546 0 0.00%


ExpendituresSalaries 71,895,821 72,330,537 74,973,400 2,642,863 3.65% 74,971,205 (2,195) 0.00% 74,971,205 0 0.00%Fringe Benefits 43,962,472 41,908,964 45,573,020 3,664,056 8.74% 45,573,020 0 0.00% 45,573,020 0 0.00%Contractual Services 9,488,280 9,781,037 9,376,272 (404,765) -4.14% 9,376,272 0 0.00% 9,376,272 0 0.00%Commodities 2,956,093 3,004,334 2,730,559 (273,775) -9.11% 2,730,059 (500) -0.02% 2,730,059 0 0.00%Capital Outlay 440,623 867,154 56,995 (810,159) -93.43% 56,995 0 0.00% 56,995 0 0.00%Internal Services 17,417,804 17,726,640 18,131,925 405,285 2.29% 18,622,013 490,088 2.70% 18,650,468 28,455 0.15%Transfers Out 334,086 844,124 334,874 (509,250) -60.33% 334,874 0 0.00% 334,874 0 0.00%

Grand Total Expenditures 146,495,179 146,462,790 151,177,045 4,714,255 3.22% 151,664,438 487,393 0.32% 151,692,893 28,455 0.02%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 403 - Sheriff




39

SHERIFF DEPARTMENT (Page 142) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services increased overall by $965,226, primarily due to Sheriff Special Deputies which increased $971,339 as a result of an

increase in the law enforcement services contract rates (M.R. #16315); Fingerprints increased $160,000 due to a requirement that new teachers be fingerprinted; a new Impound Fee was implemented and expected to generate $18,730 (M.R. #17095); Reimbursement Court Services increased $26,000 due to revenues being higher than initially estimated. This was partially offset by declining revenues from Gun Registrations ($160,000) as this income is processed through the County Clerk per Public Act No. 3 of 2015 and Dispatch Services decreased ($50,843) to reflect current dispatch contract rates and number of calls projected for FY 2018.

• Transfers In decreased ($459,781). In FY 2017, ($380,025) was transferred from the Law Enforcement Enhancement Fund (#21341) in support of drug law enforcement efforts: replacement of twenty (20) motorcycles and DARE vehicle, SWAT training, Medical Marihuana surveillance vehicle prep and purchase of one (1) Long Range Acoustical Device (LRAD); ($85,456) was transferred from Law Enforcement Lab Fee Fund (#21340) for forensic laboratory support; ($26,606) was transferred from the Prosecuting Attorney OWI Crime Victims Fund (#21393) for the distribution of Crime Victim Rights materials (M.R. #17093); ($8,282) was transferred from the Sheriff Booking Fee Training Fund (#21397) and ($1,001) was transferred from the Sheriff Training Fund (#21396) for eligible correction officers training and dispatch costs. The decreases are offset by a $41,589 increase from the Facilities Management and Operations (FMO) Fund. This line item is amended during the year as authorized by the Board of Commissioners.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other salaries and fringe benefit changes reflect the creation of positions, reclassifications and upgrades of the following: five (5) Full-

Time Eligible (FTE) Deputy I positions for 52nd District Court/Friend of the Court security and three (3) Part-Time Non-Eligible (PTNE) Court/Park Deputy positions for background investigations at a total cost of $425,201. Sheriff’s Office Reorganization M.R. #17095 total cost of $132,072 reflects the creation of positions, reclassifications and upgrades of the following: one (1) new Office Assistant II, one new Court/Park Deputy II, two (2) Sergeant positions that were reclassified to Detective Sergeant, two (2) Major positions that were reclassified to Major/Deputy Chief of Staff, one (1) Sheriff Business Manager that was reclassified to Sheriff Fiscal Officer and one (1) Sheriff State & Federal Coordinator that was reclassified to Sheriff Supervisor of State & Federal Affairs.

• Contractual Services decreased overall by ($404,765). Equipment Maintenance decreased ($286,250) due to FY 2016 carry forward of ($175,000) and appropriation of ($111,250) from Sheriff Aviation Assigned Fund balance (M.R. #17043) for the overhaul costs of the Air 1 helicopter completed in FY 2017. The net impact of the Sheriff’s Office Reorganization (M.R. #17095) included reductions to

40

Contracted Services ($58,039) and Professional Services ($20,000) to partially offset the creation of new positons, reclassifications and upgrades. Also, Supportive Services decreased ($26,606) as the funding was for the FY 2017 distribution of Crime Victim Rights materials (M.R. #17093) and Officer Training decreased ($14,625) due to a one time FY 2017 appropriation (M.R. #17060) for SWAT training.

• Commodities decreased overall ($273,775) largely in Other Expendable Equipment ($137,534): forfeited funds of ($16,585) carried forward and appropriated in FY 2017 for equipment and training, replacement of Dive Team equipment ($95,949) and Dare Vehicle ($25,000). Also, Deputy Supplies decreased ($135,800) as a result of funds appropriated in FY 2017 for a one-time purchase of bulletproof and slash & puncture proof vests for PTNE Court Deputies.

• Capital Outlay decreased ($810,159) due to one-time costs in FY 2017 for the following: Capital Outlay Miscellaneous upgrade of equipment in the Emergency Communications Dispatch Center in the Sheriff’s Office ($358,128), replacement of 3D LASER scanner ($59,872) per M.R. #17024, purchase of Interview Room equipment ($26,659), purchase of body orifice security scanners ($25,500), Vehicles ($300,000) for replacement of motorcycles and Equipment ($40,000) purchase of Long Range Acoustical Device (LRAD).

• Internal Services increased overall by $405,285. Building Space Cost Allocation increased $287,962 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Info Tech Operations $183,578, Motor Pool $179,851, Equipment Rental $23,692, Info Tech Equipment Rental $17,504 and Telephone Communications $5,308 all increased based on rate and usage adjustments. Insurance Fund increased $169,370 due to updated allocation methodology for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted position (50%). These increases were partially offset by Info Tech Development ($125,839) and Maintenance Department Charge ($112,015) as these are budgeted in Non-Departmental and transferred as needed per the General Appropriations Act. Motor Pool Fuel charges ($147,096), Radio Communication ($50,609), Info Tech Managed Print Services ($18,147) and Info Tech CLEMIS ($8,274) decreased; based on rate and usage adjustments.

• Transfers Out decreased ($509,250) as the FY 2017 budget includes grant match funding for Auto Theft Prevention (ATPA) ($241,605) and Narcotics Enforcement Team (NET) ($67,000); and patrol vehicles of ($117,833), mobile data computers and radio acquisitions totaling ($82,812), all related to patrol contract amendments.


FY 2019 EXPENDITURES • Salaries and Fringe Benefits decreased by ($2,195) in Overtime related to the Joint Terrorism Task Force (M.R. #17041). • Commodities decreased ($500) due to Uniforms for anticipated usage. • Internal Services overall increase of $490,088 is primarily due to Building Space Cost Allocation $489,323 as rates are based on full cost

recovery for building maintenance and operations. Also, Info Tech CLEMIS increased $765; based on rate and usage adjustments.

41


FY 2020 EXPENDITURES • Internal Services overall increase of $28,455 is primarily due to Building Space Cost Allocation $27,667 as rates are based on full cost

recovery for building maintenance and operations. Also, Info Tech CLEMIS increased $788; based on rate and usage adjustments.

42

Department:

Fund:



RevenuesCharges for Services 13,603,000 13,682,000 13,742,300 60,300 0.44% 13,742,300 0 0.00% 13,742,300 0 0.00%Investment Income 2,500 2,500 2,500 0 0.00% 2,500 0 0.00% 2,500 0 0.00%


ExpendituresSalaries 4,630,564 4,634,386 4,765,269 130,883 2.82% 4,765,269 0 0.00% 4,765,269 0 0.00%Fringe Benefits 3,200,213 3,042,745 3,238,534 195,789 6.43% 3,238,534 0 0.00% 3,238,534 0 0.00%Contractual Services 481,075 652,544 483,075 (169,469) -25.97% 483,075 0 0.00% 483,075 0 0.00%Commodities 954,433 954,433 950,333 (4,100) -0.43% 950,333 0 0.00% 950,333 0 0.00%Capital Outlay 0 90,000 0 (90,000) -100.00% 0 0 0.00% 0 0 0.00%Internal Services 1,347,338 1,564,420 1,313,495 (250,925) -16.04% 1,367,515 54,020 4.11% 1,370,569 3,054 0.22%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 201 - County Clerk




43

COUNTY CLERK (Page 169) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services net increase of $60,300 is mainly due to increased activity for Land Transfer Tax $400,000, Deeds $250,000 due to

legislation on recording fees, Passport Fees $1,600, Photostats $1,000, and Miscellaneous $500. The increase in revenue is partially offset by decreased activity for the following: Mortgages ($500,000) due to legislation on recording fees, Reimbursement General ($79,000), Assumed Names ($10,000), and Voter Registration Application ($3,800) realigned to reflect projected activity.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services reflect an overall decrease of ($169,469). This decrease is primarily within the Elections Division due to the

Relocation ($111,469) for costs associated with the 2016 Presidential Election recount per M.R. #17043 and Professional Services ($60,000) for the purchase of equipment to facilitate implementation of new voting system per M.R. #17082. In addition, within the County Clerk Division, a decrease due to less than anticipated charges in Court Transcripts ($5,000) and Printing ($500). This is partially offset by Charge Card Fee increase of $7,500 due to increased activity.

• Commodities overall decrease of ($4,100) reflects decreased activity in Office Supplies ($3,050) and Elections Supplies ($1,050). • There is a decrease in Capital Outlay ($90,000) due to the purchase of equipment for the new voting system authorized per M.R. #17082. • Internal Services reflect a net decrease of ($250,925) mainly due to Info Tech Development ($206,153) and Maintenance Department

Charges ($10,929). Appropriation for the two line items are budgeted in Non-Departmental and transferred as needed per the General Appropriations Act. In addition, Insurance Fund decreased ($63,297) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). Telephone Communications ($4,070), Equipment Rental ($3,600) and Info Tech Managed Print Services decrease of ($2,726) are due to rate and usage adjustments. Offsetting the decrease is an increase to Info Tech Operations of $34,098 due to rate and usage adjustments and to Building Space Cost Allocation $5,652 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

FY 2019 REVENUES • No Changes.

44

FY 2019 EXPENDITURES

• Internal Services net increase of $54,020 is due to Building Space Allocation; rates are based on full cost recovery for building maintenance and operations

FY 2020 REVENUES

• No changes. FY 2020 EXPENDITURES

• Internal Services increased by $3,054 due to Building Space Allocation; rates are based on full cost recovery for building maintenance and operations.

45

Department:

Fund:



RevenuesProperty taxes 1,293,500 1,293,500 1,293,500 0 0.00% 1,293,500 0 0.00% 1,293,500 0 0.00%Charges for Services 5,032,300 5,032,300 4,802,300 (230,000) -4.57% 4,602,300 (200,000) -4.16% 4,362,300 (240,000) -5.21%Investment Income 100,000 100,000 100,000 0 0.00% 100,000 0 0.00% 100,000 0 0.00%Transfers In 3,048,178 3,048,178 2,600,000 (448,178) -14.70% 2,500,000 (100,000) -3.85% 2,400,000 (100,000) -4.00%

Grand Total Revenues 9,473,978 9,473,978 8,795,800 (678,178) -7.16% 8,495,800 (300,000) -3.41% 8,155,800 (340,000) -4.00%

ExpendituresSalaries 2,050,651 2,050,651 2,115,538 64,887 3.16% 2,115,538 0 0.00% 2,115,538 0 0.00%Fringe Benefits 1,322,035 1,250,870 1,328,197 77,327 6.18% 1,328,197 0 0.00% 1,328,197 0 0.00%Contractual Services 4,425,205 4,425,205 4,425,205 0 0.00% 4,425,205 0 0.00% 4,425,205 0 0.00%Commodities 86,900 86,900 86,900 0 0.00% 86,900 0 0.00% 86,900 0 0.00%Internal Services 780,029 927,172 777,694 (149,478) -16.12% 794,634 16,940 2.18% 795,591 957 0.12%Transfers Out 120,000 201,500 120,000 (81,500) -40.45% 120,000 0 0.00% 120,000 0 0.00%

Grand Total Expenditures 8,784,820 8,942,298 8,853,534 (88,764) -0.99% 8,870,474 16,940 0.19% 8,871,431 957 0.01%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 701 - Treasurers Office




46

TREASURER'S OFFICE (Page 184) BUDGET HIGHLIGHTS


FY 2018 REVENUES • Charges for Services net decrease ($230,000) due to Title Search ($300,000) which is attributed to a decrease in delinquencies as well as

the revenue generated for parcel look ups. This decrease is partially offset by increases in Recording Fee Forfeiture Cert $35,000 and Recording Fee Redemption Cert $35,000.

• A decrease in Transfers In ($448,178) is due in part to lower Collection Fees transferred from Delinquent Tax Revolving Fund (DTRF). The decrease is the result of lower property taxes returned as delinquent.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefit changes reflect the deletion of one General Fund/General Purpose (GF/GP) Part Time Non Eligible

Office Assistant II position, which sunsets on September 30, 2017. • Internal Services net decrease of ($149,478) is due to Info Tech Development ($143,664) and Maintenance Department Charges ($3,479).

Appropriation for the two line items are budgeted in Non-Departmental and transferred as needed per the General Appropriations Act. Also, decreases in Telephone Communications ($2,010), Info Tech Operations ($7,486), Equipment Rental ($1,903), and Info Tech Managed Print Services ($788) are due to rate and usage adjustments. Partially offset by Insurance Fund increase of $7,545 which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). Also, Building Space Allocation increased $2,307 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

• Transfers Out net decrease ($81,500) primarily due to one-time FY 2016 carry-forward (M.R. #16324) appropriation for the demolition of properties.

47

FY 2019 REVENUES • Charges for Services decreased ($200,000) primarily due to Titles Search Fees which is attributed to a decrease in delinquencies as well as

the revenue generated for parcel look ups. • A decrease in Transfers In ($100,000) is due to lower Collection Fees transferred from DTRF. The decrease is the result of lower property

taxes returned as delinquent.

FY 2019 EXPENDITURES • Internal Services increased by $16,940 primarily due to Building Space Allocation; rates are based on full cost recovery for building

maintenance and operations. FY 2020 REVENUES • Charges for Services overall net decrease ($240,000) is due to a decrease in Title Search ($200,000), which is attributed to a decrease in

delinquencies as well as the revenue generated for parcel look ups. In addition, Civil Action Service Fees ($25,000) and Foreclosure Notification Fee ($15,000) decreased due to anticipated reduction in the number of parcels turned over as delinquent.

• A decrease in Transfers In ($100,000) is due to lower Collection Fees transferred from DTRF. The decrease is the result of lower property taxes returned as delinquent.

FY 2020 EXPENDITURES • Internal Services increased by $957 due to Building Space Allocation; rates are based on full cost recovery for building maintenance and

operations. See also Delinquent Tax Revolving Fund and Delinquent Personal Property Tax Fund highlights.

48

Department:

Fund:



RevenuesCharges for Services 12,500 12,500 12,500 0 0.00% 12,500 0 0.00% 12,500 0 0.00%

Grand Total Revenues 12,500 12,500 12,500 0 0.00% 12,500 0 0.00% 12,500 0 0.00%

ExpendituresSalaries 1,315,986 1,315,986 1,353,353 37,367 2.84% 1,353,353 0 0.00% 1,353,353 0 0.00%Fringe Benefits 869,545 819,918 882,618 62,700 7.65% 882,618 0 0.00% 882,618 0 0.00%Contractual Services 463,727 625,815 531,400 (94,415) -15.09% 470,427 (60,973) -11.47% 477,627 7,200 1.53%Commodities 11,578 11,578 11,578 0 0.00% 11,578 0 0.00% 11,578 0 0.00%Internal Services 235,909 240,888 214,137 (26,751) -11.11% 224,638 10,501 4.90% 225,232 594 0.26%

Grand Total Expenditures 2,896,745 3,014,185 2,993,086 (21,099) -0.70% 2,942,614 (50,472) -1.69% 2,950,408 7,794 0.26%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 50101 - BOC - Administration




49

BOARD OF COMMISSIONERS (Page 190) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES


• Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution.

• Contractual Services overall decrease of ($94,415) is primarily due to Special Projects ($162,088) which were appropriations from assigned fund balance for projects in FY 2017: M.R. #17000 for Human Trafficking ($50,000), M.R. #17153 for Arts Beats and Eats ($10,000), and M.R. #17099 for Gun Safety Month ($5,000). Also includes FY 2016 Carry forwards (M.R. #16324) for Anti Bullying ($70,000), Youth Enhancement Scholarship Program ($23,000), and Lock It Up Oakland ($4,088). The decrease is offset by a FY 2018 Budget Request to increase Public Information $68,223 for funding that will provide the Commissioners with the option of direct mailing an abbreviated version of the Annual Report to their constituents. An increase in the Public Information line item will be reviewed annually.

• Overall decrease in Internal Services is ($26,751). The decrease is mainly attributable to Insurance Fund ($19,382) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). In addition, Telephone Communications decreased ($5,459) due to rate/usage adjustments. Info Tech Development and Maintenance Department Charges had a net decrease of ($4,979); appropriation for the two line items are budgeted in Non-Departmental and transferred as needed per the General Appropriations Act. Partially offsetting is an increase in Building Space Operations $1,488. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. In addition, Info Tech Operations increased $1,112 due to rate/usage adjustments.



• Contractual Services decrease of ($60,973) is primarily due to a FY 2018 Budget Request for Public Information line item ($68,223) for funding that will provide the Commissioners with the option of direct mailing an abbreviated version of the Annual Report to their

50

constituents. An increase in Public Information line item will be reviewed annually. Partially offsetting is an increase in Professional Services – Annual Audit $7,250 to reflect the current annual audit contract amount for FY 2019.

• Internal Services increased by $10,501 mainly due to Building Space Allocation; rates are based on full cost recovery for building maintenance and operations.

FY 2020 REVENUES


• Contractual services increased $7,200 due to Professional Services – Annual Audit to reflect the current annual audit contract amount for FY 2020.

• Internal Services increased by $594 due to Building Space Allocation; rates are based on full cost recovery for building maintenance and operations.

51

Department:

Fund:





ExpendituresSalaries 328,157 328,157 340,335 12,178 3.71% 340,335 0 0.00% 340,335 0 0.00%Fringe Benefits 167,255 155,674 170,264 14,590 9.37% 170,264 0 0.00% 170,264 0 0.00%Contractual Services 360,568 360,568 361,620 1,052 0.29% 379,793 18,173 5.03% 384,092 4,299 1.13%Commodities 3,713 5,697 5,713 16 0.28% 7,713 2,000 35.01% 7,713 0 0.00%Capital Outlay 15,000 15,000 16,000 1,000 6.67% 0 (16,000) -100.00% 0 0 0.00%Internal Services 468,447 475,376 474,669 (707) -0.15% 500,857 26,188 5.52% 502,338 1,481 0.30%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 50103 - Library Board




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LIBRARY BOARD (Page 192)

BUDGET HIGHLIGHTS FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET

FY 2018 REVENUES • No Changes. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services overall increase of $1,052 is primarily due to a 3% annual increase in Contracted Services $4,052 for its contract

with Rochester Hills Library to provide Library Visually and Physically Impaired (LVPI) services. This is offset by a decrease ($3,000) as a result of a shift in budget categories to account for the one-time purchase of replacement security gates at the main entrance of the Library. The project was initially thought to be complete in FY 2017, but due to unexpected equipment repairs it was postponed until FY 2018.

• Commodities increased $16 due to an increase in Office Supplies $2,000 as a result of a shift in budget categories to account for the one-time purchase of replacement security gates at the main entrance of the Library. This is partially offset by a decrease ($1,984) for a FY 2017 encumbrance in the Expendable Equipment line item (M.R. #16324).

• Capital Outlay increased an additional $1,000 for the one-time purchase of replacement security gates. The project was initially thought to be complete in FY 2017, but due to unexpected equipment repairs it was postponed until FY 2018. The offset is in Contractual Services due to a shift in budget categories.

• Overall decrease in Internal Services is ($707). The decrease is mainly attributable to Info Tech Development ($6,835) which is budgeted in Non-Departmental and transferred as needed per the General Appropriations Act and Insurance Fund ($3,827) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). Also Info Tech Managed Print Services ($291) which is based on usage. Partially offset by an increase in Info Tech Operations $4,965 and Equipment Rental $1,588 due to rate/usage adjustments. There is also an increase for Building Space Cost Allocation $3,672. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

53

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • Contractual Services increased $18,173 due to restoring the budgets of several expenditure line items $14,000 previously reduced for the

purchase of replacement security gates and a 3% annual increase in Contracted Services $4,173 for the contract with Rochester Hills Library to provide LVPI services.

• Commodities increased $2,000 due to restoring the Office Supply line items previously reduced due to fund the replacement security gates in FY 2018.

• Capital Outlay decreased ($16,000) due to the budget reallocation from the purchase of replacement security gates in FY 2018. • Internal Services increased by $26,188 mainly due to Building Space Cost Allocation; rates are based on full cost recovery for building


FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • Contractual Services increased due to a 3% annual increase in Contracted Services $4,299 for the contract with Rochester Hills Library to

provide LVPI services. • Internal Services increased by $1,481 due to Building Space Cost Allocation; rates are based on full cost recovery for building


54

Department:

Fund:



RevenuesState Grants 40,000 40,000 0 (40,000) -100.00% 0 0 0.00% 0 0 0.00%Charges for Services 1,953,732 1,953,732 2,497,177 543,445 27.82% 2,511,588 14,411 0.58% 2,525,532 13,944 0.56%

Grand Total Revenues 1,993,732 1,993,732 2,497,177 503,445 25.25% 2,511,588 14,411 0.58% 2,525,532 13,944 0.56%

ExpendituresSalaries 146,939 146,939 151,762 4,823 3.28% 151,762 0 0.00% 151,762 0 0.00%Fringe Benefits 71,475 66,285 72,844 6,559 9.90% 72,844 0 0.00% 72,844 0 0.00%Contractual Services 434,557 434,557 389,557 (45,000) -10.36% 389,557 0 0.00% 389,557 0 0.00%Commodities 98,418 98,418 98,418 0 0.00% 98,418 0 0.00% 98,418 0 0.00%Internal Services 4,881,378 5,059,061 5,970,144 911,083 18.01% 6,042,557 72,413 1.21% 6,084,549 41,992 0.69%Transfers Out 56,165 56,165 56,165 0 0.00% 56,165 0 0.00% 56,165 0 0.00%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 601 - Water Resources Commissioner




55

WATER RESOURCES COMMISSIONER – GENERAL FUND/GENERAL PURPOSE FUNDS (Page 194) BUDGET HIGHLIGHTS


• State Grants decreased ($40,000) due to M.R. #14116 that provided funds in FY 2017 for the Water Resources Commissioner Stormwater, Asset Management and Wastewater (SAW) Grant from the Michigan Department of Environmental Quality to evaluate and upgrade existing data management systems related to Asset and Stormwater Management

• Charges for Services reflects an increase of $543,445: • Reimbursement General Revenue increased $516,893; a result of Drain Administration labor allocation to special

revenue and proprietary funds. • Soil Erosion Fees increased $21,816 due to anticipated improvements in the housing market. • Reimbursement of Salaries for Construction Administration increased $4,736 due to allocation of labor cost related to

the reimbursement of positions for the Water Resources Commissioner and Chief Deputy Water Resources Commissioner.


• Salaries and Fringes Benefits $11,382 increase reflects the FY 2018 salary forecast for the Water Resources Commissioner position and includes a 3% salary increase and associated fringe benefits.

• Contractual Services decreased ($45,000) due to M.R. #14116 that provided funds in FY 2017 for the Water Resources Commissioner Stormwater, Asset Management and Wastewater (SAW) Grant from the Michigan Department of Environmental Quality to evaluate and upgrade existing data management systems related to Asset and Stormwater Management.

• Internal Services increased $911,083: Drain Equipment Labor of $1,048,606 is based on the historical spending in the fund from the previous year and includes one (1) position reclassification due to workloads and a 3% salary increase and associated fringe benefits related to the charges from the Drain Equipment fund. Other adjustments include actual changes in the activity of services provided by Drain Equipment $27,600, Telephone Communications $3,277, Information Technology Managed Print Services $3,173 and Information Technology Operations ($4,260). Building Space Cost Allocation increased $9,962 because Facilities Maintenance and Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Information Technology Development ($157,134) and

56

Maintenance Department Charges ($20,549) allocations are reduced since appropriations for these areas are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriations Act.

FY 2019 REVENUES • Charges for Services increased $14,411; Reimbursement General Revenue increased $12,882; a result of Drain Administration

labor allocation to special revenue and proprietary funds. Reimbursement of Salaries for Construction Administration increased $899 to reflect 1% salary increase and associated fringe benefits related to various program allocations and Soil Erosion Fees increased $630 due to anticipated improvements in the housing market.

FY 2019 EXPENDITURES • Internal Services increased $72,413; Drain Equipment Labor increased $40,389 to reflect the 1% salary increase and associated

fringe benefits related to the charges from the Drain Equipment fund. Building Space Cost Allocation increased $32,024 because building rates are based on full cost recovery for building maintenance and operations.

FY 2020 REVENUES

Charges for Services increased $13,944; Reimbursement General Revenue increased $13,011; a result of Drain Administration labor allocation to special revenue and proprietary funds. Reimbursement of Salaries for Construction Administration increased $908 to reflect 1% salary increase and associated fringe benefits related to various program allocations.

FY 2020 EXPENDITURES • Internal Services increased $41,992 for Drain Equipment Labor increased $40,181 to reflect the 1% salary increase and

associated fringe benefits related to the charges from the Drain Equipment fund. Building Space Cost Allocation increased $1,811 because building rates are based on full cost recovery for building maintenance and operations.

See also Drain Equipment Fund, Sewage Disposal Systems and Water and Sewer Fund highlights.

57

Department:

Fund:





ExpendituresSalaries 3,955,880 3,983,997 4,174,603 190,606 4.78% 4,174,603 0 0.00% 4,174,603 0 0.00%Fringe Benefits 2,202,286 2,072,742 2,301,865 229,123 11.05% 2,301,865 0 0.00% 2,301,865 0 0.00%Contractual Services 366,087 397,037 366,087 (30,950) -7.80% 366,087 0 0.00% 366,087 0 0.00%Commodities 48,489 48,489 48,489 0 0.00% 48,489 0 0.00% 48,489 0 0.00%Internal Services 1,019,450 1,076,439 970,118 (106,321) -9.88% 1,005,134 35,016 3.61% 1,007,113 1,979 0.20%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 101 - County Executive




58

COUNTY EXECUTIVE (Page 197) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • No changes. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefits changes reflect position changes within Corporation Counsel per M.R. #17106 and include the

creation of one (1) Full Time Eligible Senior Assistant Corporation Counsel. • Contractual Services decreased ($30,950). This is due to a decrease in Compliance Office-Professional Services ($21,450) as a result of a

one-time FY 2016 year end carry-forward appropriated in FY 2017, and a Miscellaneous Capital Outlay Appropriation Memo ($9,500) for a FY 2017 purchase toward an Audit Management System Software.

• Internal Services decreased ($106,321). The decrease includes Insurance Fund ($61,992) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). There are also decreases in Info Tech Development ($37,283) and Maintenance Department charges ($17,098) which are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriation Act. Also a decrease in Telephone Communications of ($4,125) due rate/use adjustments. The decrease is partially offset by an increase in Building Space Cost Allocation $7,159 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. In addition, it is offset by an increase in Info Tech Operations $7,271 due to rate/use adjustments.


and operations.

59


and operations.

60

Department:

Fund:



RevenuesCharges for Services 3,765,600 3,765,600 3,765,600 0 0.00% 3,765,600 0 0.00% 3,765,600 0 0.00%


ExpendituresSalaries 10,279,806 10,279,806 10,589,326 309,520 3.01% 10,589,326 0 0.00% 10,589,326 0 0.00%Fringe Benefits 6,532,552 6,171,855 6,622,224 450,369 7.30% 6,622,224 0 0.00% 6,622,224 0 0.00%Contractual Services 503,795 503,795 498,795 (5,000) -0.99% 498,795 0 0.00% 498,795 0 0.00%Commodities 320,226 323,023 320,226 (2,797) -0.87% 320,226 0 0.00% 320,226 0 0.00%Internal Services 2,186,735 2,670,415 2,268,830 (401,585) -15.04% 2,308,384 39,554 1.74% 2,312,420 4,036 0.17%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 102 - Management and Budget




61

MANAGEMENT AND BUDGET (Page 205) BUDGET HIGHLIGHTS


FY 2018 REVENUES • No changes. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefits changes reflect one (1) position upgrade from Grant Compliance & Program Coordinator to Grant

Compliance Administrator. • Contractual Services decreased ($5,000) due to a reduction within the Fiscal Services Division for the Printing line item as demand has

decreased. Also, this line item reduction is being used to offset the position change noted above. • Commodities decreased ($2,797) due to FY 2016 year-end encumbrances in Expendable Equipment line item within the Fiscal Services

Division. • Internal Services overall decrease ($401,585). This decrease is due to Info Tech Development ($479,197) and Maintenance Department

Charges ($4,483) which are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriation Act. Decreases in Info Tech Managed Print Services ($2,760) and Telephone Communications ($2,588) due to rate and usage level adjustments. The overall decrease is partially offset by increases for Info Tech Operations $55,332 due to rate and usage level adjustments and Insurance Fund $24,389 due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Also, there is an increase in Building Space Cost Allocation $6,649. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

FY 2019 REVENUES • No changes. FY 2019 EXPENDITURES • Internal Services increased $39,554 due to Building Space Cost Allocation $46,214 which is based on full cost recovery for building

maintenance and operations. Offset by decrease in Info Tech Operations ($6,660) due to rate and usage level adjustments.

62


maintenance and operations and Info Tech Operations $1,423 due to rate and usage level adjustments.

63

Department:

Fund:



RevenuesCharges for Services 316,780 316,780 321,950 5,170 1.63% 321,950 0 0.00% 321,950 0 0.00%Other Revenues 600 600 600 0 0.00% 600 0 0.00% 600 0 0.00%

Grand Total Revenues 317,380 317,380 322,550 5,170 1.63% 322,550 0 0.00% 322,550 0 0.00%

ExpendituresSalaries 894,066 894,066 913,752 19,686 2.20% 913,752 0 0.00% 913,752 0 0.00%Fringe Benefits 554,463 524,161 567,971 43,810 8.36% 567,971 0 0.00% 567,971 0 0.00%Contractual Services 318,011 318,011 318,211 200 0.06% 318,211 0 0.00% 318,211 0 0.00%Commodities 57,982 57,982 81,982 24,000 41.39% 81,982 0 0.00% 81,982 0 0.00%Capital Outlay 0 29,000 0 (29,000) -100.00% 0 0 0.00% 0 0 0.00%Internal Services 770,104 788,152 783,521 (4,631) -0.59% 831,657 48,136 6.14% 834,378 2,721 0.33%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 103 - Central Services




64

CENTRAL SERVICES (Page 214) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Net Charges for Services reflects an increase of $5,170 indicated below:

• Increase of $15,000 in Metered Postage based on historical trends. • Increase of $170 in Reimbursement General due to contract to reimburse for Satellite TV services provided in the courthouse cafeteria

and the expiration of the new customer pricing promotion for Satellite TV services. • Decrease of ($10,000) in Commission Vending Machines based on historical data.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefits reflect position changes within Central Services which includes the creation of one (1) Full Time

Eligible Support Service Equipment Operator position, offset by the deletion of one (1) Full Time Eligible Mail Services Coordinator position; an upgrade of two (2) Full Time Eligible Clerk II Delivery Person positions to Full Time Eligible Office Assistant II positions, and due to the manual adjustment of fringe benefits for overtime.

• Contractual Services reflect increase of $200 in Periodicals, Books, Publ Sub due to the expiration of the new customer pricing promotion for satellite TV subscription in the courthouse cafeteria.

• Commodities reflect an increase of $24,000 in Metered Postage based on historical data. • Capital Outlay reflects a decrease of ($29,000) due to replacement of a lift truck in FY 2017. • Internal Services reflects a net decrease of ($4,631) indicated below:

• Info Tech Development ($17,656) and Maintenance Department Charges ($392) decreased; Appropriations for the two line items are budgeted in a Non-Departmental account and transferred as needed per the General Appropriations Act.

• Decrease of ($8,745) in Insurance Fund due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%).

• Increase of $10,111 in Info Tech Operations based on historical expenditures and a decrease of ($163) in Info Tech Managed Print Services due to rate adjustment and usage level.

65

• Increase of $8,072 in Building Space Cost Allocation. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

• Increase of $1,142 in Telephone Communications due to rate adjustment and usage level. • Increase of $2,700 for Motorpool due to lease of new vehicle and an increase of $300 in Motorpool Fuel due to projected fuel charges.

FY 2019 REVENUES

• No changes. FY 2019 EXPENDITURES • Internal Services reflects an increase of $48,136 in Building Space Cost Allocation; rates for each building based on full cost recovery for

building maintenance and operations. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • Internal Services reflects an increase of $2,721 in Building Space Cost Allocation; rates for each building based on full cost recovery for

building maintenance and operations.

66

Department:

Fund:



Grand Total Revenues 0 0.00% 0 0.00% 0 0.00%

ExpendituresSalaries 670,451 670,451 695,902 25,451 3.80% 695,902 0 0.00% 695,902 0 0.00%Fringe Benefits 366,855 345,025 383,548 38,523 11.17% 383,548 0 0.00% 383,548 0 0.00%Contractual Services 168,302 168,302 224,802 56,500 33.57% 226,302 1,500 0.67% 227,802 1,500 0.66%Commodities 6,144 6,144 6,144 0 0.00% 6,144 0 0.00% 6,144 0 0.00%Internal Services 70,514 70,646 64,528 (6,118) -8.66% 66,639 2,111 3.27% 66,759 120 0.18%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 104 - Facilities Management




67

FACILITIES MANAGEMENT (Page 220) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services increased $56,500 primarily for Professional Services due to a greater demand for capital projects in FY 2018. • Internal Services decreased ($6,118) primarily for Info Tech Operations ($5,349) based on rate and usage adjustments. In addition, there

is a decrease in Insurance Fund ($1,638) due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Partially offset by Building Space Cost Allocation increase of $618. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

FY 2019 EXPENDITURES • Contractual Services increased $1,500 for Licenses and Permits due to costs related to Nuclear Gauge testing. • Internal Services increased $2,111 due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations. FY 2020 EXPENDITURES • Contractual Services increased $1,500 for Licenses and Permits due to costs related to Nuclear Gauge testing. • Internal Services increased $120 due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations. See also Facilities Maintenance and Operations Fund highlights.

68

Department:

Fund:



RevenuesCharges for Services 475 475 0 (475) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Revenues 475 475 0 (475) -100.00% 0 0 0.00% 0 0 0.00%

ExpendituresSalaries 1,795,589 1,795,589 1,719,754 (75,835) -4.22% 1,719,754 0 0.00% 1,719,754 0 0.00%Fringe Benefits 1,015,835 954,195 996,028 41,833 4.38% 996,028 0 0.00% 996,028 0 0.00%Contractual Services 711,904 877,704 689,353 (188,351) -21.46% 689,353 0 0.00% 689,353 0 0.00%Commodities 30,307 30,307 26,054 (4,253) -14.03% 26,054 0 0.00% 26,054 0 0.00%Internal Services 848,833 969,120 659,534 (309,586) -31.95% 663,543 4,009 0.61% 665,568 2,025 0.31%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 105 - Human Resources




69

HUMAN RESOURCES (Page 225) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUE • The decrease of $475 is due to employees no longer being charged for copies of records.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Salaries and Fringe Benefits changes reflect a reorganization of Human Resources (HR) - Benefits Administration within Human

Resources including the funding change of one (1) Full Time Eligible General Fund/ General Purpose (GF/GP) Manager Human Resources and one (1) Part Time Non Eligible GF/GP Office Assistant II. Both positions are now budgeted in the Proprietary Fund (PR) Fringe Benefit Fund.

• Salaries and Fringe Benefits changes reflect a reorganization of Human Resource - Workforce Management within Human Resources including a deletion of one (1) Full Time Non Eligible GF/GP Central Employee Records Coordinator and the creation of one (1) Part Time Non Eligible GF/GP Employee Records Specialist and one (1) Full Time Eligible GF/GP Office Assistant I.

• Contractual Services decreased ($188,351) mainly in the Human Resources Administration Division due to Legal Services ($125,000) and Professional Services ($40,800) which are a result of a one-time carry forward appropriation in FY 2017. Also, Software Rental Lease Purchase decreased ($12,827) due to a contract price reduction and partially offsets the cost of a Full Time Eligible Office Assistant I as noted above. In addition, within HR - Benefits Administration total Contractual Services budget decreased ($9,724) as a result of the budget funding transfer to the Fringe Benefit Fund.

• Commodities decreased overall ($4,253) as a result of transferring HR Benefits Administration’s budget to the Fringe Benefit Fund. • Overall decrease in Internal Services is ($309,586) primarily due to Building Space Cost Allocation ($148,935) as Facilities Maintenance

& Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Also, Info Tech Operations ($22,958), Equipment Rental ($10,770), and Telephone Communications ($14,499) are due to rate and usage adjustments. IT Development ($116,448) and Maintenance Department Charges ($3,839) decreased as the appropriations for these areas are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriation Act. These decreases are partially offset by an increase in Info Tech Managed Print Services $5,643 due to increased activity and Insurance Fund $2,220 which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%).

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FY 2019 REVENUE • No changes. FY 2019 EXPENDITURES • Internal Services increased $4,009. This is due to Building Space Cost Allocation $10,669; rates are based on full cost recovery for

building maintenance and operations. Partially offset by Info Tech Operations ($6,660) due to rate and usage adjustments.

FY 2020 REVENUE • No changes.

FY 2020 EXPENDITURES • Internal Services increased $2,025. Primarily due to Info Tech Operations $1,422 which is based on rate and usage adjustments. In

addition, Building Space Cost Allocation increased $603; rates are based on full cost recovery for building maintenance and operations.

71

Department:

Fund:



RevenuesFederal Grants 470,465 476,565 416,691 (59,874) -12.56% 416,691 0 0.00% 416,691 0 0.00%State Grants 4,709,523 4,730,006 4,813,424 83,418 1.76% 4,813,424 0 0.00% 4,813,424 0 0.00%Other Intergovern. Revenues 18,000 18,000 18,000 0 0.00% 18,000 0 0.00% 18,000 0 0.00%Charges for Services 7,146,399 7,345,599 7,457,034 111,435 1.52% 7,462,109 5,075 0.07% 7,462,109 0 0.00%Transfers In 0 5,533 0 (5,533) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Revenues 12,344,387 12,575,703 12,705,149 129,446 1.03% 12,710,224 5,075 0.04% 12,710,224 0 0.00%

ExpendituresSalaries 26,102,902 26,391,979 27,869,973 1,477,994 5.60% 27,869,973 0 0.00% 27,869,973 0 0.00%Fringe Benefits 17,298,823 16,495,767 18,089,519 1,593,752 9.66% 18,089,519 0 0.00% 18,089,519 0 0.00%Contractual Services 12,791,578 12,631,488 11,854,687 (776,801) -6.15% 11,846,674 (8,013) -0.07% 11,846,674 0 0.00%Non-Departmental 283,027 283,027 283,027 0 0.00% 283,027 0 0.00% 283,027 0 0.00%Commodities 2,653,305 2,710,970 2,681,355 (29,615) -1.09% 2,681,355 0 0.00% 2,681,355 0 0.00%Capital Outlay 24,000 72,000 24,000 (48,000) -66.67% 24,000 0 0.00% 24,000 0 0.00%Internal Services 6,141,000 6,515,968 6,421,990 (93,978) -1.44% 6,674,188 252,198 3.93% 6,688,566 14,378 0.22%Transfers Out 0 43,401 0 (43,401) -100.00% 0 0 0.00% 0 0 0.00%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 106 - Health and Human Services




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HEALTH AND HUMAN SERVICES (Page 233) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Decrease in Federal Grants ($59,874) as a result of funding reductions within the Health Division from the Michigan Department of

Health and Human Services (MDHHS), Comprehensive Planning, Budgeting and Contracting (CPBC) Agreement, Essential Local Public Health Services ($42,507), and the Homeland Security Division from the Michigan Department of State Police, Emergency Management and Homeland Security Division ($17,367).

• Increase in State Grants $83,418 as the result of funding increase within the Health Division from the Michigan Department of Health and Human Services (MDHHS), Comprehensive Planning, Budgeting and Contracting (CPBC) Agreement, Essential Local Public Health Services $42,507; the Michigan Department of Health and Human Services (MDHHS), Comprehensive Planning, Budgeting and Contracting (CPBC) Agreement, Hearing program $18,856; the Michigan Department of Health and Human Services (MDHHS), Comprehensive Planning, Budgeting and Contracting (CPBC) Agreement, Vision program $18,587; and the Michigan Department of Environmental Quality (MDEQ) Inland Beach Monitoring Grant $3,198.

• Charges for Services reflect an overall increase of $111,435. The increase is primarily due to increases within the Children’s Village Division for Board and Care $100,000 and Out County Board and Care $100,000 based on historical revenues and higher per diem rates. Increases within the Health Division, include Administration Fees $190,000 due to a reallocation of funds from Clinic Charges and the inclusion of vaccine administration fees and increased Medicaid Outreach billable activity, Permits $62,000 and Pneumo Vax 3rd Party $40,000 due to increased demand. The overall increase is partially offset by reductions within the Health Division for Laboratory Charges 3rd Party ($117,441) due to decrease in Medicaid revenue; Clinic Charges ($105,000) due to the of reallocation of funds to Administration Fees to more accurately reflect the budget with projected revenues; Difference Between Charge and Initial Pay ($50,000) due to increased third party billings and contractual adjustments; and Flu 3rd Party ($30,000) due to decrease in demand. In addition, decrease in Reimb Clinical Evaluations ($75,000) within the Children’s Village Division due to a reduction of funding from the Oakland Community Health Network contract for psychiatric services.

• Decrease in Transfers In ($5,533) as a result of a one-time transfer of funds in FY 2017 from the Children's Village Donations Fund (#21330) to properly account for expenditures eligible for Children's Village Donation funding.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Overall position changes within the Health Division include the creation of one (1) Full Time Eligible Chief Public Health Clinical

and Special Programs position; one (1) Full Time Eligible Epidemiologist position; one (1) Full Time Eligible Public Health Educator

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III; and one (1) Full Time Eligible Senior Public Health Sanitarian position. Partially offset by deletion of the following: one (1) Full Time Eligible Supervisor Public Health Nursing position; one (1) Full Time Eligible Public Health Nurse III position; and one (1) Full Time Eligible Supervisor Health Central Support position. Additional position changes within the Children’s Village Division include the creation of one (1) Full Time Eligible Treatment Services Clinician I position; one (1) Full Time Eligible Children’s Village Case Coordinator I position; and three (3) Full Time Eligible Reentry Specialist positions.

• Contractual Services decreased overall by ($776,801). Private Institutions decreased ($592,564) within the Health and Human Services Administration Division as the funding will be used to offset the creation of positions noted above for the Children’s Village Division. Also, Software Support Maintenance decreased ($97,243) within the Health Division due to maintenance charges for the new Environmental Health System of ($85,000) which was previously budgeted in FY 2017 but not needed until FY 2019. Also, anticipated reduction in maintenance needs for the Insight Electronic Health Record Software of ($15,000) as the software will no longer be supported by the vendor; a request for proposal will be issued in FY 2019. Also, the reduction partially offsets the creation of the positions noted above for the Health Division. Psychological Testing decreased ($75,000) within the Children’s Village Division due to reduced funding from the Oakland Community Health Network contract for psychiatric services.

• Commodities decreased ($29,615) due to FY 2016 year-end encumbrances for Expendable Equipment ($44,402) and Security Supplies ($11,718) which were re-appropriated in FY 2017 for the Children’s Village Division. Partially offset by an increase in Laboratory Supplies $25,386 within the Health Division to reflect operating needs for lead and heavy metal testing.

• Capital Outlay decreased ($48,000) due to FY 2016 year end carryforward for the purchase of a Lead Analyzer within the Health Division. • Overall decrease in Internal Services ($93,978). The decrease is due to IT Development charges ($302,753) and Maintenance Department

Charges ($72,215) which are budgeted in Non-Departmental and appropriated to departments on an as-needed basis, per the General Appropriations Act. Decrease in Telephone Communications ($31,531) due to decreased activity. Partially offset by increase in Building Space Cost Allocation $152,564 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Also, increases in Info Tech Operations $113,561 based on analysis of Internal Service Fund rates; and Insurance Fund $33,187 due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%).

• Transfers Out decreased ($43,401) as the FY 2017 budget includes increased funding for the Health Division Lead Analyzer lab remodeling project (M.R. #17038).

FY 2019 REVENUES • Increase in Charges for Services $5,075 reflected by the Health Division for Laboratory Charges 3rd Party due to new billing of clinic

sexually transmitted disease tests for patients with Medicaid.

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FY 2019 EXPENDITURES • Contractual Services decrease of ($8,013) is due to the reduction in Private Institutions as funding is being used to offset three (3) full-

time eligible Youth Specialist I positions created in FY 2017 for the Children’s Village Division. • Internal Services increased $252,198 due to Building Space Cost Allocation; rates are based on full cost recovery for building

maintenance and operations. FY 2020 REVENUES • No changes. FY 2020 EXPENDITURES • Internal Services increased $14,378 due to Building Space Cost Allocations; rates are based on full cost recovery for building


75

Department:

Fund:



RevenuesState Grants 0 20,000 0 (20,000) -100.00% 0 0 0.00% 0 0 0.00%Charges for Services 1,463,200 1,463,200 1,442,200 (21,000) -1.44% 1,442,200 0 0.00% 1,442,200 0 0.00%Planned Use of Fund Balance 0 (20,000) 0 20,000 -100.00% 0 0 0.00% 0 0 0.00%Transfers In 44,263 44,263 0 (44,263) -100.00% 0 0 0.00% 0 0 0.00%


ExpendituresSalaries 7,884,292 7,884,292 8,120,303 236,011 2.99% 8,120,303 0 0.00% 8,120,303 0 0.00%Fringe Benefits 4,498,113 4,245,422 4,533,841 288,419 6.79% 4,533,841 0 0.00% 4,533,841 0 0.00%Contractual Services 1,316,695 1,316,695 1,383,195 66,500 5.05% 1,383,195 0 0.00% 1,383,195 0 0.00%Commodities 542,710 566,660 533,210 (33,450) -5.90% 533,210 0 0.00% 533,210 0 0.00%Capital Outlay 0 9,188 0 (9,188) -100.00% 0 0 0.00% 0 0 0.00%Internal Services 3,262,219 3,417,570 3,466,429 48,859 1.43% 3,633,907 167,478 4.83% 3,642,527 8,620 0.24%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 107 - Public Services




76

PUBLIC SERVICES (Page 252) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • State Operating Grants decreased ($20,000) due to a one-time FY 2017 County Veterans Incentive Grant authorized by M.R. #17016;

funding was used to partially offset the cost of a wheelchair accessible van. • Charges for Services decreased ($21,000) due to reduction of MSU Extension fees collected for workshops. • Planned Use of Balance decreased ($20,000) due to a one-time FY 2017 County Veterans Incentive Grant authorized by M.R. #17016

(should have been posted to Non-Departmental – correction included in the second (2nd) quarter forecast M.R. #17170) • A decrease in Transfers In ($44,263) for veterinarian hours budgeted per M.R. #14275, but not anticipated for FY 2017 and beyond.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services increased $66,500 mainly within the Medical Examiner’s Division. Increases for Transportation Services $40,000,

Laboratory Fees $12,000, and Laundry and Cleaning $5,000 are due to the increased cost of goods and services provided and a steady increase in the number of cases being handled. In addition, a $9,500 increase is due to small changes between several line items within other Public Services Divisions to reflect operating needs. This is paritally offset by a decrease in the Commodities category.

• Commodities decreased ($33,450) primarily as a result of a decrease in Expendable Equipment ($23,950); Medical Examiner’s Office ($21,865) for FY 2017 Capital replacement of autopsy equipment and Circuit Court Probation ($2,085) for purchase of replacement furniture. Office Supplies within Community Corrections Division decreased ($9,500) due to reduced activity. This is fully offset by an increase in the Contractual Services category.

• Capital Outlay decreased ($9,188) due to equipment purchased by the Medical Examiner’s Office in FY 2017. • Overall increase in Internal Services is $48,859 due to Building Space Cost Allocation $198,546 as Facilities Maintenance & Operations

determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Motor Pool $36,500 increased due to adjustments in the lease and maintenance of vehicles and Motor Pool Fuel Charges $6,000 increased due to projected fuel rates. Info Tech Ops $20,403, Info Tech CLEMIS $10,145, and Radio Communications $3,834 due to rate and usage level adjustments. These increases are partially offset by decreases in Info Tech Development ($127,948) and Maintenance Department Charges ($27,403) as the appropriations for these areas are budgeted in a Non-Departmental account and transferred to departments as needed per the General Appropriation Act. Insurance Fund ($47,260) also decreased due to fluctuations associated with the allocation methodology used for

77

purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). In addition, Equipment Rental ($13,072), Info Tech Managed Print Svcs ($6,875), and Telephone Communications ($4,011) decreased due to rate and usage adjustments.


maintenance and operations and Equipment Rental $20,000 due to rate and usage adjustments. The increases are offset by the Insurance Fund ($5,000) which decreased due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%).



and operations.

78

Department:

Fund:



RevenuesCharges for Services 477,318 479,818 465,225 (14,593) -3.04% 492,742 27,517 5.91% 522,885 30,143 6.12%Contributions 29,240 29,240 29,240 0 0.00% 29,240 0 0.00% 29,240 0 0.00%

Grand Total Revenues 506,558 509,058 494,465 (14,593) -2.87% 521,982 27,517 5.57% 552,125 30,143 5.77%

ExpendituresSalaries 3,422,484 3,422,484 3,599,932 177,448 5.18% 3,599,932 0 0.00% 3,599,932 0 0.00%Fringe Benefits 2,002,830 1,885,941 2,040,682 154,741 8.20% 2,040,682 0 0.00% 2,040,682 0 0.00%Contractual Services 1,743,219 1,936,800 1,762,201 (174,599) -9.01% 1,762,201 0 0.00% 1,762,201 0 0.00%Commodities 75,356 75,356 75,530 174 0.23% 75,530 0 0.00% 75,530 0 0.00%Internal Services 897,922 967,795 908,363 (59,432) -6.14% 935,701 27,338 3.01% 937,249 1,548 0.17%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 109 - Econ Dev and Comm Affairs




79

ECONOMIC DEVELOPMENT & COMMUNITY AFFAIRS (Page 271) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services decreased overall ($14,593). Seminars/Conferences decreased ($30,000) due to the elimination of the Innovention

Conference and Sale of Maps ($10,000) due to reduction in demand of maps. Partially offset by Reimb General increase of $25,407 based on anticipated community participation in the NO HAZ Program in FY 2018.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other Salaries and Fringe Benefits changes reflect the creation of a Full Time Eligible Small Business Analyst Position $78,027.

• Contractual Services decreased ($174,599) due to the following: Professional Services ($147,900) and Advertising ($24,633) for one-time carry-forward appropriation in FY 2017. Workshops and Meetings ($2,420) for one-time appropriation in FY 2017 for Manufacturing Day. Offset by increase in Printing $314 and Mileage $40 anticipated for the NO HAZ Program.

• Commodities increased $174 due to Information Supplies $94 and Office Supplies $80 anticipated for the NO HAZ Program. • Internal Services decreased ($59,432) due to Info Tech Development ($66,977) and Maintenance Department Charges ($2,896).

Appropriation for the two line items are budgeted in Non-Departmental and transferred as needed per the General Appropriations Act. Also, decreases in Telephone Communications ($10,308) and Info Tech Managed Print Services ($2,064) due to rate and usage adjustments. Decrease in Insurance Fund ($6,935) due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Offset by an increase in Info Tech Operations $26,924 and Motor Pool $300 as a result of allocation and usage adjustments. Also, Building Space Cost Allocation increased $2,524 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements.

FY 2019 REVENUES • Charges for Services increased due to Reimb General $27,517 based on anticipated participation in the NO HAZ Program.


and operations.

80

FY 2020 REVENUES • Charges for Services increased $30,143 based on greater anticipated participation in the NO HAZ Program.


and operations.

81

Department:

Fund:



RevenuesProperty taxes 214,981,588 214,981,588 225,333,198 10,351,610 4.82% 234,526,786 9,193,588 4.08% 245,386,714 10,859,928 4.63%State Grants 15,579,080 15,391,673 15,753,682 362,009 2.35% 15,827,994 74,312 0.47% 15,832,480 4,486 0.03%Other Intergovern. Revenues 43,917,579 43,917,579 44,450,055 532,476 1.21% 44,450,055 0 0.00% 44,450,055 0 0.00%Charges for Services 716,812 716,812 716,812 0 0.00% 716,812 0 0.00% 716,812 0 0.00%Indirect Cost Recovery 8,000,000 8,046,170 8,134,737 88,567 1.10% 8,134,737 0 0.00% 8,134,737 0 0.00%Investment Income 1,800,000 1,800,000 1,800,000 0 0.00% 1,800,000 0 0.00% 1,800,000 0 0.00%Planned Use of Fund Balance 32,532,802 32,175,952 32,872,453 696,501 2.16% 31,512,560 (1,359,893) -4.14% 26,055,489 (5,457,071) -17.32%Other Revenues 417,500 417,500 417,500 0 0.00% 417,500 0 0.00% 417,500 0 0.00%Transfers In 9,000,000 9,000,000 6,000,000 (3,000,000) -33.33% 6,000,000 0 0.00% 6,000,000 0 0.00%

Grand Total Revenues 326,945,361 326,447,274 335,478,437 9,031,163 2.77% 343,386,444 7,908,007 2.36% 348,793,787 5,407,343 1.57%

ExpendituresContractual Services 353,305 353,305 353,305 0 0.00% 353,305 0 0.00% 353,305 0 0.00%Non-Departmental 15,909,986 18,975,862 16,247,816 (2,728,046) -14.38% 17,747,816 1,500,000 9.23% 17,747,816 0 0.00%Commodities 30,000 30,000 30,000 0 0.00% 30,000 0 0.00% 30,000 0 0.00%Internal Services 3,149,123 2,748,951 3,013,898 264,947 9.64% 3,119,469 105,571 3.50% 3,125,436 5,967 0.19%Transfers Out 38,314,645 39,053,136 38,272,803 (780,333) -2.00% 37,071,364 (1,201,439) -3.14% 37,066,601 (4,763) -0.01%

Grand Total Expenditures 57,757,059 61,161,254 57,917,822 (3,243,432) -5.30% 58,321,954 404,132 0.70% 58,323,158 1,204 0.00%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 901 - Non Departmental




82

NON–DEPARTMENTAL OPERATIONS (Page 281) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES Increase or (Decrease) compared to the FY 2017 Amended Budget:

• Property Tax revenue had a net increase of $10,351,610 when comparing the FY 2017 amended budget to the FY 2018 recommended budget. The overall increase reflects 5% for FY 2018.

• State Grants’ Child Care Subsidy increased $362,009 and reflects 50% reimbursement of updated qualified costs. • Other Intergovernmental Revenues increased $532,476 primarily due to an increase in Convention Facility Liquor Tax of $675,660

and Revenue Sharing of $255,359 based on FY 2018 projections from the State of Michigan. This is partially offset by a reduction of ($400,000) in Local Community Stabilization Share Appropriation revenue for estimated personal property tax loss reimbursements from the State.

• Indirect Cost Recovery increased $88,567 due to increase in General Fund cost pool related to salary adjustments. • Planned Use of Fund Balance increased $696,501. The FY 2017 Amended Budget of $32.2 million, as of May 31, 2017, is the amount

budgeted for the appropriation of Encumbrances, Carry Forwards and one-time Special Projects approved by miscellaneous resolutions. The FY 2018 budget assumes the anticipated use of fund balance of $32.9 million.

• Transfers In had a net decrease of ($3,000,000) due to a reduction in the Delinquent Tax Revolving Fund (DTRF) operating transfer to the General Fund.

FY 2018 EXPENDITURES Increase or (Decrease) compared to the FY 2017 Amended Budget:

• Non-Departmental had a decrease of ($2,728,046): Road Commission Tri-Party ($1,752,230) and Local Road Funding Program ($726,780) because funding for new projects comes from the Assigned Fund Balance. Also a decrease in Juvenile Resentencing of ($586,866) which was appropriated through FY 2017 to reexamine juvenile life sentence cases. This is partially offset by an increase in Substance Abuse Coordinating Agency $337,830 for payments to Oakland Community Health Network (formerly Oakland County Community Mental Health Authority) for substance abuse prevention and treatment programs representing one-half of the convention facility tax revenues received from the State.

• Internal Services had a net increase of $264,947: An increase in Maintenance Department Charges of $400,172 to restore annual appropriations; costs for Maintenance Department Charges are re-appropriated to departmental funds on an as needed basis by various miscellaneous resolutions based on actual usage, per the General Appropriations Act. The Insurance Fund line item decreased by ($5,874) due to fluctuations associated with the allocation methodology for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). The Building Space Cost Allocation decreased ($129,351) as Facilities Maintenance & Operations determines the rates for each building based on estimated

83

costs to operate and maintain the building; costs for maintenance of common space and temporary vacant space are included in Non-Departmental.

• Transfers Out had a net decrease of ($780,333); changes include: a reduction of ($829,836) transfer out to the Project Work Order Fund as FY 2017 was increased to cover various maintenance projects, a decrease of ($200,000) to the CLEMIS Fund and ($6,250) to the Building Authority Facilities and Information Technology Projects debt fund. This is partially offset by a $239,576 increase for the transfer out to the Child Care Fund and $16,177 to the Fire Records Management Fund.

FY 2019 REVENUES Same as the FY 2018 Recommended Revenue Budget except for these specific line item adjustments:

• Property Tax revenue had a net increase of $9,193,588 and includes a projected 5% over FY 2018. • State Grants’ Child Care Subsidy increased $74,312 and reflects 50% reimbursement of updated qualified costs. • Planned Use of Fund Balance decreased ($1,359,893) and reflects the planned use of fund balance.

FY 2019 EXPENDITURES Same as the FY 2018 Recommended Expense Budget except for these specific line item adjustments:

• Non-Departmental increased $1,500,000 to restore the Interest Expense budget. • Internal Services increased $105,571 for Building Space Cost Allocation as building rates are based on full cost recovery for building

maintenance and operations. • Transfers Out had a net decrease of ($1,201,439) due to a reduction of ($1,268,000) to the Project Work Order Fund as maintenance

projects are determined on an annual basis, a decrease of ($7,750) to the Building Authority Facilities and Information Technology Projects debt fund. This is offset by an increase of $74,311 to the Child Care Fund.

FY 2020 REVENUES Same as the FY 2019 Recommended Revenue Budget except for these specific line item adjustments:

• Property Tax revenue had a net increase of 10,859,928 and includes a projected 4.5% over FY 2019. • State Grants Child Care Subsidy increased $4,486 and reflects 50% reimbursement of updated qualified costs. • Planned Use of Fund Balance decreased ($5,457,071) and reflects the planned use of fund balance.

84

FY 2020 EXPENDITURES Same as the FY 2019 Recommended Expense Budget except for these specific line item adjustments:

• Internal Services increased $5,967 for Building Space Cost Allocation as building rates are based on full cost recovery for building maintenance and operations.

• Transfers Out decreased a net of ($4,763); a decrease of ($9,250) to the Building Authority Facilities and Information Technology Projects debt fund which is partially offset by an increase of $4,487 to the Child Care Fund.

85

Department:

Fund:



RevenuesTransfers In 23,443,791 23,284,446 23,524,022 239,576 1.03% 23,598,333 74,311 0.32% 23,602,820 4,487 0.02%


ExpendituresContractual Services 1,774,289 1,207,804 1,779,537 571,733 47.34% 1,780,820 1,283 0.07% 1,780,820 0 0.00%Non-Departmental 3,873,731 3,194,658 2,755,423 (439,235) -13.75% 9,049,349 6,293,926 228.42% 13,946,684 4,897,335 54.12%Capital Outlay 250,000 193,502 791,950 598,448 309.27% 250,000 (541,950) -68.43% 250,000 0 0.00%Internal Services 5,281,710 3,211,329 5,698,874 2,487,545 77.46% 5,755,862 56,988 1.00% 5,813,421 57,559 1.00%Transfers Out 0 0 0 0 0.00% 0 0 0.00% 0 0 0.00%

Grand Total Expenditures 11,179,730 7,807,293 11,025,784 3,218,491 41.22% 16,836,031 5,810,247 52.70% 21,790,925 4,954,894 29.43%



FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN 909 - Non Departmental Transfers




86

NON–DEPARTMENTAL TRANSFERS (Page 284) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES Increase or (Decrease) compared to the FY 2017 Amended Budget: • Transfers In appropriations are for transfers into the Child Care fund and the Social Welfare Foster Care fund from the General Fund.

They are offset by Transfers Out budgeted in the Non-Departmental Operations section of the General Fund. The Transfers In increase of $239,576 represents the change for the Child Care fund from $23,283,446 in FY 2017 to $23,523,022 in FY 2018 due to net operations increase; and no change to the Social Welfare Foster Care fund transfer of $1,000 in FY 2017 and FY 2018.

FY 2018 EXPENDITURES* Increase or (Decrease) compared to the FY 2017 Amended Budget: • Contractual Services has an increase of $571,733 due to Grant Match increase of $402,655 to restore annual appropriation; Grant Match

budget is reduced throughout the year because of re-appropriations to departments for various grant acceptances per miscellaneous resolutions. Also, there is an increase in the Contingency line item of $169,078 to restore annual appropriation.

• Non-Departmental had a net decrease of ($439,235) due to a reduction of ($600,000) for Juvenile Resentencing which was budgeted in FY 2017 to cover costs of Supreme Court ruling to reexamine juvenile life sentence cases, ($19,000) in Overtime Reserve to cover an increase in Overtime within Facilities Maintenance and Engineering Department due to higher workload demands. This is partially offset by an increase of $93,185 in Emergency Salaries Reserve to restore annual appropriation; $60,868 increase in Security Reserve based on one-time uses in FY 2017, and $25,612 Classification and Rate Change to restore the annual appropriation.

• Capital Outlay increased $598,448 to restore annual appropriation and increase by $541,950 for equipment anticipated for Sheriff, Medical Examiner, Mail Room and Clarkston District Court.

• Internal Services’ Information Technology Development increased $2,487,545 to restore annual appropriations.

FY 2019 REVENUES Same as FY 2018 Recommended Revenue Budget except for these specific line item adjustments: • Transfers In appropriations are for transfers into the Child Care fund and the Social Welfare Foster Care fund from the General Fund.

They are offset by Transfers Out budgeted in the Non-Departmental Operations section of the General Fund. The Transfers In increase of $74,311 represents the change for the Child Care fund from $23,523,022 in FY 2018 to $23,597,333 in FY 2019; and no change to the Social Welfare Foster Care fund transfer of $1,000 in FY 2018 and FY 2019. The Child Care fund increase is because of a net operations increase.

87

FY 2019 EXPENDITURES* Same as FY 2018 Recommended Expense Budget except for these specific line item adjustments: • Non-Departmental increased $6,293,926; major changes include Salary Adjustment Reserve increase of $1,785,650 to reflect an

anticipated 1% salary increase for General Fund departments and $2,400,000 contingency amount for the Human Resources Compensation and Classification study; Fringe Benefit Reserve increased $683,716 to reflect fringe benefit adjustments related to the salary increase and $1,428,049 for a 4% increase of medical costs.

• Capital Outlay decreased by $541,950 for equipment replacement needs included in FY 2018 for Sheriff, Medical Examiner, Mail Room and Clarkston District Court.

• Internal Services’ Information Technology Development increased $56,988 to restore annual appropriations. FY 2020 REVENUES Same as FY 2019 Recommended Revenue Budget except for these specific line item adjustments: • Transfers In appropriations are for transfers into the Child Care fund and the Social Welfare Foster Care fund from the General Fund.

They are offset by Transfers Out budgeted in the Non-Departmental Operations section of the General Fund. The Transfers In increase of $4,487 represents the change for the Child Care fund from $23,597,333 in FY 2019 to $23,601,820 in FY 2020; and no change to the Social Welfare Foster Care fund transfer of $1,000 in FY 2019 and FY 2020. The Child Care fund increase is because of a net operations increase.

FY 2020 EXPENDITURES* Same as FY 2019 Recommended Expense Budget except for these specific line item adjustments: • Non-Departmental increased $4,897,335: Salary Adjustment Reserve increased $1,785,580 to reflect an anticipated 1% increase in

Salaries for General Fund departments; Fringe Benefit Reserve increased $683,706 to reflect fringe benefits associated with the salary increase, $1,428,049 for a 4% increase of medical costs and $1,000,000 for an estimated pension contribution.

• Internal Services’ Information Technology Development increased $57,559 for anticipated rate adjustments. *Expenditure Note: Costs are appropriated in the General Fund’s Non-Departmental Transfers budget and then re-appropriated to departmental funds on an as needed basis in each fiscal year by various miscellaneous resolutions based on actual usage, per the General Appropriations Act.

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Fund:



RevenuesCharges for Services 14,000,000 14,000,000 13,312,900 (687,100) -4.91% 13,112,900 (200,000) -1.50% 13,012,900 (100,000) -0.76%Investment Income 1,470,000 1,470,000 1,470,000 0 0.00% 1,470,000 0 0.00% 1,470,000 0 0.00%Planned Use of Fund Balance 2,365,113 2,360,626 0 (2,360,626) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Revenues 17,835,113 17,830,626 14,782,900 (3,047,726) -17.09% 14,582,900 (200,000) -1.35% 14,482,900 (100,000) -0.69%

ExpendituresSalaries 118,176 118,176 124,530 6,354 5.38% 125,775 1,245 1.00% 127,033 1,258 1.00%Fringe Benefits 85,835 81,348 87,364 6,016 7.40% 87,841 477 0.55% 87,846 5 0.01%Contractual Services 386,638 386,638 297,270 (89,368) -23.11% 333,422 36,152 12.16% 374,835 41,413 12.42%Interest on Debt 223,069 223,069 230,625 7,556 3.39% 293,125 62,500 27.10% 355,625 62,500 21.32%Internal Services 201,917 201,917 402,033 200,116 99.11% 402,033 0 0.00% 402,033 0 0.00%Transfers Out 16,819,478 16,819,478 13,356,000 (3,463,478) -20.59% 13,235,550 (120,450) -0.90% 13,135,100 (100,450) -0.76%Budgeted Equity Adjustment 0 0 285,078 285,078 0.00% 105,154 (179,924) -63.11% 428 (104,726) -99.59%

Grand Total Expenditures 17,835,113 17,830,626 14,782,900 (3,047,726) -17.09% 14,582,900 (200,000) -1.35% 14,482,900 (100,000) -0.69%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN51600 - Delinquent Tax Revolving


FY 2017 Inc./(Dec.) FY 2017 Amended to FY 2018 Co. Exec. Rec.


89

TREASURER – DELINQUENT TAX REVOLVING FUND (DTRF) (Page 536) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • The overall decrease in Charges for Services ($687,100) is due to an expected reduction in taxes returned to the County Treasurer as

delinquent for collection. • Planned Use of Balance decreased ($2,360,626) to cover the funds operations due to lower taxes being returned as delinquent and reduced

Transfers Out.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • The decrease in Contractual Services of ($89,368) is due to less than anticipated charges in Professional Services ($70,000),

Administrative Overhead ($10,000), Professional Service-Financial Consultant ($5,000), Legal Services ($3,000), Paying Agents Fee Contractual ($800), and Indirect Costs ($568).

• Budget Equity Adjustments $285,078 increased to balance the FY 2018 budget. • The increase in Interest on Debt $7,556 is due to anticipated higher interest rates on borrowing. • Overall increase in Internal Services is $200,116. The increase is mainly attributable to Info Tech Development $200,000 due to the Tax

Management System project per M.R. #14259 and Insurance Fund $116 which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%).

• Transfers Out overall decrease of ($3,463,478) is primarily due to the reduction of the annual subsidy ($3,000,000) to the General Fund; it decreased from $9.0 million to $6.0 million. Also, Collection Fees decreased ($448,178) due to lower taxes being returned to the County Treasurer as delinquent. Collection Fees are transferred to the Treasurer’s General Fund. A statutory fee of 4% is added to delinquent taxes and remains in the Delinquent Tax Revolving Fund (DTRF) for three years.

• Included in the $13.4 million transfer out is an annual subsidy transfer made up of $6.0 million to the General Fund Non-Departmental, $2.6 million for Collection Fees, $1.6 million for Work Release Facility Refunding Debt Service, $1.3 million for Rochester District Court Refunding Debt Service, $0.5 million for Purchase of Executive Bldg. Refunding Debt Service, and $1.4 million for Renovation of Executive Bldg Refunding Debt Service.

90

FY 2019 REVENUES • The overall decrease in Charges for Services ($200,000) is due to an expected reduction in taxes returned to the County Treasurer as

delinquent. FY 2019 EXPENDITURES • The overall change in Controllable Personnel is attributable to a 1% salary increase and associated fringe benefits. • The increase in Contractual Services of $36,152 is related based on anticipated charges in Professional Services $20,000 and Indirect

Costs $16,152. • Budget Equity Adjustments ($179,924) decreased to balance the FY 2019 budget. • The increase in Interest on Debt $62,500 is due to anticipated higher interest rates on borrowing. • Transfers Out overall decrease of ($120,450) is primarily due to a decrease in Collection Fees due to lower taxes being returned to the

County Treasurer as delinquent. Collection Fees are transferred to the Treasurer’s General Fund. A statutory fee of 4% is added to delinquent taxes and remains in the Delinquent Tax Revolving Fund (DTRF) for three years.

• Included in the $13.2 million transfer out is an annual subsidy transfer made up of $6.0 million to the General Fund Non-Departmental, $2.5 million for Collection Fees, $1.5 million for Work Release Facility Refunding Debt Service, $1.3 million for Rochester District Court Refunding Debt, $0.5 million for Purchase of Executive Bldg. Refunding Debt Service, and $1.4 million for Renovation of Executive Bldg Debt Service.

FY 2020 REVENUES • The overall decrease in Charges for Services ($100,000) is due to an expected reduction in taxes returned to the County Treasurer as

delinquent. FY 2020 EXPENDITURES • The overall change in Controllable Personnel is attributable to a 1% salary increase and associated fringe benefits. • The decrease in Contractual Services of $41,413 is based on anticipated charges in Professional Services $23,000 and Indirect Costs

$18,413. • Budget Equity Adjustments ($104,726) decreased to balance the FY 2020 budget. • The increase in Interest on Debt $62,500 is due to anticipated higher interest rates on borrowing. • Transfers Out overall decrease of ($100,450) is primarily due to Collection Fees. It decreased in part due to lower taxes being returned to

the County Treasurer as delinquent. Collection Fees are transferred to the Treasurer’s General Fund. A statutory fee of 4% is added to delinquent taxes and remains in the Delinquent Tax Revolving Fund (DTRF) for three years.

91

• Included in the $13.1 million transfer out is an annual subsidy transfer made up of $6.0 million to the General Fund Non-Departmental, $2.4 million for Collection Fees, $1.5 million for Work Release Facility Refunding Debt Service, $1.3 million for Rochester District Court Refunding Debt, $0.5 million for Purchase of Executive Bldg. Refunding Debt Service, and $1.4 million for Renovation of Executive Bldg. Debt Service.

Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

92

Fund:



RevenuesCharges for Services 452,300 452,300 402,300 (50,000) -11.05% 402,300 0 0.00% 402,300 0 0.00%Investment Income 750 750 500 (250) -33.33% 500 0 0.00% 500 0 0.00%Planned Use of Fund Balance 34,259 27,945 82,565 54,620 195.46% 85,964 3,399 4.12% 88,132 2,168 2.52%

Grand Total Revenues 487,309 480,995 485,365 4,370 0.91% 488,764 3,399 0.70% 490,932 2,168 0.44%

ExpendituresSalaries 214,980 214,980 211,194 (3,786) -1.76% 213,306 2,112 1.00% 215,439 2,133 1.00%Fringe Benefits 121,349 115,035 130,978 15,943 13.86% 131,787 809 0.62% 131,795 8 0.01%Contractual Services 105,773 105,773 105,773 0 0.00% 105,773 0 0.00% 105,773 0 0.00%Commodities 7,000 7,000 7,000 0 0.00% 7,000 0 0.00% 7,000 0 0.00%Internal Services 38,207 38,207 30,420 (7,787) -20.38% 30,898 478 1.57% 30,925 27 0.09%

Grand Total Expenditures 487,309 480,995 485,365 4,370 0.91% 488,764 3,399 0.70% 490,932 2,168 0.44%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN51800 - Delinqt Personal Prop Tax Adm




93

TREASURER – DELINQUENT PERSONAL PROPERTY TAX ADMIN (Page 538) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • The decrease in Charges for Services ($50,000) is a result of a lower number of parcels expected to be turned over to the County

Treasurer as delinquent. • Investment Income decreases of ($250) due to a lower fund balance. • Due to the decline in revenues resulting from fewer taxes returned delinquent and legislation to phase out Personal Property taxes, an

increase of $54,620 in Planned Use of Balance balances the FY 2018 budget. FY 2018 EXPENDITURES • The overall change in Controllable Personnel is attributable to a 3% salary increase and associated fringe benefits. Also reflects a one-

time fringe benefit reduction in FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Internal Services net decrease of ($7,787) is primarily due to Motor Pool ($8,000) and Motor Pool Fuel Charges $500 as a result of rate

and usage adjustments. Insurance Fund ($353) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%).

FY 2019 REVENUES • Planned Use of Balance increase of $3,399 is to balance the FY 2019 budget. FY 2019 EXPENDITURES • The overall change in Controllable Personnel is attributable to a 1% salary increase and associated fringe benefits. • The overall increase in Internal Services of $478 is due to a Building Space Allocation; rates are based on full cost recovery for building

maintenance and operations. FY 2020 REVENUES • Planned Use of Balance increase of $2,168 is to balance the FY 2020 budget.

94

FY 2020 EXPENDITURES • The overall change in Controllable Personnel is attributable to a 1% salary increase and associated fringe benefits. Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

95

Fund:



RevenuesProperty taxes 12,870,200 12,870,200 13,336,000 465,800 3.62% 13,802,700 466,700 3.50% 14,174,053 371,353 2.69%Other Intergovern. Revenues 0 271,123 0 (271,123) -100.00% 0 0 0.00% 0 0 0.00%Charges for Services 9,975,565 10,317,465 10,571,190 253,725 2.46% 10,571,190 0 0.00% 10,571,190 0 0.00%Contributions 71,700 71,700 654,200 582,500 812.41% 54,200 (600,000) -91.72% 54,200 0 0.00%Investment Income 222,000 222,000 220,000 (2,000) -0.90% 220,000 0 0.00% 220,000 0 0.00%Planned Use of Fund Balance 2,022,599 1,909,013 1,590,376 (318,637) -16.69% 423,309 (1,167,067) -73.38% 0 (423,309) -100.00%Other Revenues 0 23,705 0 (23,705) -100.00% 0 0 0.00% 0 0 0.00%Capital Contributions 45,000 45,000 84,000 39,000 86.67% 0 (84,000) -100.00% 0 0 0.00%

Grand Total Revenues 25,207,064 25,730,206 26,455,766 725,560 2.82% 25,071,399 (1,384,367) -5.23% 25,019,443 (51,956) -0.21%

ExpendituresSalaries 8,709,507 9,232,916 9,594,169 361,253 3.91% 9,690,111 95,942 1.00% 9,787,012 96,901 1.00%Fringe Benefits 3,049,920 2,904,453 3,018,094 113,641 3.91% 3,048,275 30,181 1.00% 3,078,758 30,483 1.00%Contractual Services 7,012,344 7,007,044 7,060,501 53,457 0.76% 6,519,681 (540,820) -7.66% 6,519,681 0 0.00%Commodities 1,208,240 1,314,840 1,559,374 244,534 18.60% 1,305,574 (253,800) -16.28% 1,305,574 0 0.00%Depreciation 3,565,330 3,588,730 3,364,650 (224,080) -6.24% 2,838,780 (525,870) -15.63% 2,659,440 (179,340) -6.32%Internal Services 1,661,723 1,682,223 1,668,978 (13,245) -0.79% 1,668,978 0 0.00% 1,668,978 0 0.00%Transfers Out 0 0 190,000 190,000 0.00% 0 (190,000) -100.00% 0 0 0.00%

Grand Total Expenditures 25,207,064 25,730,206 26,455,766 725,560 2.82% 25,071,399 (1,384,367) -5.23% 25,019,443 (51,956) -0.21%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN50800 - Parks and Recreation




96

PARKS AND RECREATION COMMISSION (Page 542) BUDGET HIGHLIGHTS


FY 2018 DEPARTMENT REVENUES Increase or (Decrease) compared to the FY 2017 Amended Budget: • Property tax revenue increased $465,800 based on estimated increase in the projected recovery in property tax values. • Other Intergovernmental Revenues are reduced ($271,123) due to personal property tax loss reimbursement from the State of

Michigan. • Charges for Services increased $253,725 to bring the budget in line with historical and seasonal fluctuations, including Special

Contracts $63,955, Rental Units or Events $169,500, Fees Camping $127,000, Rental Facilities $29,100, Fees Day Use $22,000, Commission Contracts $14,650, Entrance Fees Gen Admission $35,000 and Commission Food Services $101,445; partially offset by decrease in Reimb Contracts ($125,200) based on concession trends, Sales Retail ($129,000) and Greens Fees ($39,000) based on current trend.

• Contributions increased overall by $582,500 primarily due to an agreement with Independence Township for reimbursement for the construction of a Safety Path at Independence Oaks Park, $600,000.

• Overall Planned Use of Balance decreased ($318,637) in response to overall operating decreases, including a decrease in Depreciation ($224,080), and net operating revenue gains.

• Other Revenues are reduced ($23,705) reflecting the receivable write-off of Katherine’s Catering, authorized per M.R. #16336. • Capital Contributions increased $39,000 per M.R. #17159 and capital improvement project #1261 ‘SAC Fair Paving

Improvements’. Action reflects a parking lot pavement agreement with the Oakland County Fair Board, slated for completion by November of 2017.

FY 2018 DEPARTMENT EXPENDITURES Increase or (Decrease) compared to the FY 2017 Amended Budget: • Controllable Personnel includes a 3.0% salary increase and associated fringe benefits. Also, reflects a one-time fringe benefit

reduction in FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Salary and Fringe Benefit accounts were also adjusted to bring the budget in line with recent usage trends in PTNE positions

and reflect Human Resources recommendations. • Contractual Services are increased $53,457 reflecting updates to bring the various accounts in line with historical trends including

increases in General Program Administration $45,599, Natural Gas $34,450, Security Expense $10,829, Charge Card Fee $9,900, Equipment Rental $6,850, Garbage and Rubbish Disposal $3,100, Licenses and Permits $1,590, Custodial Services $3,800,

97

Software Support Maintenance $4,800, Travel and Conference $6,700, Water and Sewer Charges $45,150 and Equipment Maintenance $13,166; partially offset by decreases in Grounds Maintenance ($31,088), Indirect Costs ($8,700), Electrical Service ($4,713), Contracted Services ($79,300), Advertising ($6,000) and Miscellaneous ($2,950).

• Overall Commodities increased $244,534 due to anticipated purchase of golf carts in FY2018, $256,400. The increase is also attributable to increases for Uniforms $8,950, Special Event Supplies $3,730 and Custodial Supplies $3,150; partially offset by reductions in Merchandise ($16,250), Office Supplies ($5,050), and Recreation Supplies ($7,825) to reflect current usage.

• Depreciation expense decreased ($224,080) based on current level of depreciable assets. • Internal Services decreased overall by ($13,245) due to reductions in Motor Pool ($13,000), Maintenance Department Charges

($9,235) and Motor Pool Fuel Charges ($8,100), partially offset by increase in Insurance $13,000; a result of fluctuations associated with the allocation methodology used for purposes of assigning risk to the County various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%) and Info Tech Development $4,000.

• Transfers Out increased $190,000 for the anticipated purchase of three vehicles. FY 2019 DEPARTMENT REVENUES Increase or (Decrease) compared to the FY 2018 Recommended Budget: Same as FY 2018 Recommended Revenue Budget except for these specific adjustments: • Property Tax Levy is increased $466,700 based on projected property tax values. • Contributions are decreased ($600,000) due to contribution from Independence Township for the Safety Path project to be

received in FY2018. • Planned Use of Balance decreased ($1,167,067) reflecting reduced funding of the Safety Path project at Independence Oaks from

$807,000 in FY2017 to $504,820 in FY2018. Additional reductions in Planned Use of Balance include Depreciation expense, ($525,870) and overall operating decreases and net operating revenue gains.

• Capital Contributions decreased ($84,000) per M.R. #17159 and capital improvement project #1261 ‘SAC Fair Paving Improvements’. Action reflects a parking lot pavement agreement with the Oakland County Fair Board, slated for completion by November of 2017.

FY 2019 DEPARTMENT EXPENDITURES Increase or (Decrease) compared to the FY 2018 Recommended Budget: • Salaries and Fringe Benefits are increased to reflect a recommended 1.0% general salary increase, $126,123. • Contractual Services are decreased ($540,820) due to completion of Independence Safety Path in FY2018, ($504,820) and

adjustments to General Program Administration-Building Maintenance allocations ($36,000). • Commodities decreased ($253,800) reflective of golf cart purchases made in FY2018. • Depreciation expense decreased ($525,870) based on current level of depreciable assets.

98

• Transfers Out decreased ($190,000) reflective of vehicle purchases made in FY2018. FY 2020 DEPARTMENT REVENUES Increase or (Decrease) compared to the FY 2019 Recommended Budget: • Property Tax Levy increased by $371,353 based on projected property tax values. • Planned Use of Balance decreased ($423,309), the result of reduced Depreciation expense ($179,340), projected growth in

Property Tax revenue and overall operating decreases and net operating revenue gains. FY 2020 DEPARTMENT EXPENDITURES Increase or (Decrease) compared to the FY 2019 Recommended Budget: • Salaries and Fringe Benefits are increased to reflect a recommended 1.0% general salary increase, $127,384. • Depreciation expense decreased ($179,340) based on current level of depreciable assets.

99

Department:

Fund:



RevenuesFederal Grants Non-Operating 82,722 82,722 82,722 0 0.00% 82,722 0 0.00% 82,722 0 0.00%Charges for Services 138,873,345 138,873,345 145,348,711 6,475,366 4.66% 145,595,516 246,805 0.17% 145,625,267 29,751 0.02%Investment Income 700,000 700,000 700,000 0 0.00% 700,000 0 0.00% 700,000 0 0.00%Planned Use of Fund Balance 191,890 191,890 127,302 (64,588) -33.66% 0 (127,302) -100.00% 0 0 0.00%Other Revenues 3,000 3,000 3,000 0 0.00% 3,000 0 0.00% 3,000 0 0.00%

Grand Total Revenues 139,850,957 139,850,957 146,261,735 6,410,778 4.58% 146,381,238 119,503 0.08% 146,410,989 29,751 0.02%

ExpendituresContractual Services 130,250,473 130,250,473 136,232,124 5,981,651 4.59% 136,236,712 4,588 0.00% 136,236,712 0 0.00%Commodities 344,200 344,200 543,100 198,900 57.79% 543,100 0 0.00% 543,100 0 0.00%Depreciation 3,329,758 3,329,758 4,075,543 745,785 22.40% 4,060,897 (14,646) -0.36% 4,060,897 0 0.00%Interest on Debt 259,929 259,929 247,475 (12,454) -4.79% 247,475 0 0.00% 247,475 0 0.00%Paying Agent Fees 800 800 300 (500) -62.50% 300 0 0.00% 300 0 0.00%Internal Services 5,665,797 5,665,797 5,163,193 (502,604) -8.87% 5,292,754 129,561 2.51% 5,322,505 29,751 0.56%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGANWater Resources Commissioner

Sewage Disposal Systems



100

WATER RESOURCES COMMISSIONER – SEWAGE DISPOSAL SYSTEMS (Page 550) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services $6,475,366 increase is the result of Great Lakes Water Authority and the Water Resources Commissioner’s annual

rate adjustments, which are passed along to the members of the Sewage Disposal Systems. • Planned Use of Fund Balance decreased ($64,588) due to the FY 2017 budget provided funds of ($191,890) to pay the initial cost of

three (3) new positions and fourteen (14) position reclassifications and the FY 2018 recommended budget provides funds of $127,302 to pay the initial cost of six (6) new positions and nine (9) position reclassifications.

FY 2018 EXPENDITURES • Sewage Disposal Systems – Contractual Services $5,981,651 increase is due to projected sewage disposal service costs from the Great

Lakes Water Authority. • Commodities $198,900 increase to reflect spending trend on materials and supplies used to operate the sewage disposal systems. • Depreciation reflects a $745,785 increase per updated depreciation schedule. • Interest on Debt ($12,454) decrease for interest expense on the 13 Mile Road Sink Hole loan and Evergreen Farmington Sewage Disposal

System 8-Mile Pump Station Rehab project. • Paying Agent Fees ($500) decrease due to a reduction in the annual fee calculation on the Evergreen Farmington Sewage Disposal System

bonds. • Internal Services ($502,604) decrease for Drain Equipment Labor ($513,945) to reflect the FY 2018 salary forecast charged from the

Drain Equipment Fund based on the historical spending in the fund from the previous year, includes six (6) new positions and nine (9) position reclassifications due to workloads and a 3% salary increase and associated fringe benefit changes that are included in the Drain Equipment labor rate. Also, includes actual activity due to changes in services provided by Information Technology Operations ($10,000), Drain Equipment Materials ($6,000), Motor Pool ($1,000) and Drain Equipment $28,284.

101

FY 2019 REVENUES • Charges for Services increased $246,805 a result of Great Lakes Water Authority and the Water Resources Commissioner’s annual rate

adjustments, which are passed along to the members of the Sewage Disposal Systems. • Planned Use of Fund Balance decreased ($127,302) due to funds provided in FY 2018 to pay the initial cost of six (6) new positions and

nine (9) position reclassifications.

FY 2019 EXPENDITURES • Sewage Disposal Systems – Contractual Services $4,588 increase is due to projected sewage disposal service costs from the Great Lakes

Water Authority. • Depreciation reflects a ($14,646) decrease per updated depreciation schedule. • Internal Services increased $129,561 primarily related to Drain Equipment Labor $123,275 increase to reflect 1% salary increase and

associated fringe benefit charges from the Drain Equipment Fund and $6,286 increase for a change in services provided by Drain Equipment.

FY 2020 REVENUES • Charges for Services $29,751 increase is the result of Great Lakes Water Authority and the Water Resources Commissioner’s annual rate

adjustments, which are passed along to the members of the Sewage Disposal Systems. FY 2020 EXPENDITURES • Internal Services - Drain Equipment Labor $29,751 increase to reflect 1% salary increase and associated fringe benefit charges from the

Drain Equipment Fund. Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

102

Department:

Fund:



RevenuesSpecial Assessments 278,600 278,600 456,000 177,400 63.68% 456,000 0 0.00% 456,000 0 0.00%Charges for Services 89,196,046 89,197,965 96,211,443 7,013,478 7.86% 96,496,399 284,956 0.30% 96,685,813 189,414 0.20%Investment Income 750,000 750,000 650,000 (100,000) -13.33% 650,000 0 0.00% 650,000 0 0.00%Planned Use of Fund Balance 54,825 15,190,806 121,495 (15,069,311) -99.20% 0 (121,495) -100.00% 0 0 0.00%Other Revenues 11,350 11,350 11,350 0 0.00% 11,350 0 0.00% 11,350 0 0.00%Gain or Loss on Exchg of Asset 0 (14,937,100) 0 14,937,100 -100.00% 0 0 0.00% 0 0 0.00%


ExpendituresSalaries 105,886 105,886 111,844 5,958 5.63% 112,953 1,109 0.99% 114,073 1,120 0.99%Fringe Benefits 73,831 70,086 74,945 4,859 6.93% 75,369 424 0.57% 75,798 429 0.57%Contractual Services 42,722,993 42,722,993 45,951,917 3,228,924 7.56% 45,950,384 (1,533) 0.00% 45,948,835 (1,549) 0.00%Commodities 1,988,000 1,988,000 2,718,200 730,200 36.73% 2,718,200 0 0.00% 2,718,200 0 0.00%Depreciation 2,932,129 2,932,129 3,003,919 71,790 2.45% 3,027,846 23,927 0.80% 3,027,846 0 0.00%Intergovernmental 14,000,000 14,000,000 14,000,000 0 0.00% 14,000,000 0 0.00% 14,000,000 0 0.00%Interest on Debt 175,000 175,000 300,000 125,000 71.43% 300,000 0 0.00% 300,000 0 0.00%Internal Services 28,292,982 28,294,901 31,222,526 2,927,625 10.35% 31,428,997 206,471 0.66% 31,618,411 189,414 0.60%Transfers Out 0 202,626 66,937 (135,689) -66.97% 0 (66,937) -100.00% 0 0 0.00%




FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGANWater Resources Commissioner

Water and Sewer Trust



103

WATER RESOURCES COMMISSIONER – WATER AND SEWER FUND (Page 554) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Special Assessments – Payment in Lieu of Assessments increased $175,000 a result of Oakland Township water recovery cost for

improvement to storage/water treatment facility and Special Assessments increased $2,400 due to Farmington Hills sewer/water paybacks per agreement with the City of Farmington Hills.

• Charges for Services overall increased $7,013,478 mainly attributed to the Great Lakes Water Authority and Water Resources Commissioner’s annual rate adjustments, which are passed along to the customers of the Water and Sewage Systems.

• Investment Income – decrease of ($100,000) is anticipated due to a decrease in cash balance available for investments. • Planned Use of Fund Balance decreased ($15,069,311) primarily due to ($14,937,100) as a result of transferring ownership of the

capital assets of the Oakland Township Water Supply System Fund to the Charter Township of Oakland (M.R. #17020). Also, transfer of ($202,626) from various water and sewer funds to the Information Technology Fund to pay for the Interactive Voice Response (IVR) Solution and Automatic Call Distribution (ADC) solution, as noted in the FY 2017 First Quarter Financial Forecast resolution and the FY 2017 budget provided funds of ($54,825) to pay the initial cost of three (3) new positions and fourteen (14) position reclassifications. The FY 2018 recommended budget provides funds of $121,495 to pay the initial cost of six (6) new positions, nine (9) position reclassifications and two (2) vehicles.

• Gain or Loss on Exchange of Asset increased $14,937,100 due to M.R. #17020 that transferred ownership of the capital assets of the Oakland Township Water Supply System Fund to the Charter Township of Oakland.

FY 2018 EXPENDITURES • Salary and Fringes increased $10,817 to reflect the salary forecast for two Fiscal Services positions assigned to perform the water and

sewer system accounting and includes a 3% salary increase and associated fringe benefits. • Contractual Services increased $3,228,924 due to anticipated annual fee adjustment for water usage and sewer disposal services. • Commodities $730,200 increase to reflect spending trend on materials and supplies used to operate the systems. • Depreciation reflects a $71,790 increase per updated depreciation schedule. • Interest on Debt increased $125,000 due to the Pontiac Water and Sewer Fund payments on the State Revolving Fund loans. • Internal Services $2,927,625 increase for Drain Equipment Labor $438,675 to reflect the FY 2018 salary forecast charged from the Drain

Equipment Fund based on the historical spending in the fund from the previous year, includes six (6) new positions and nine (9) position reclassifications due to workloads and a 3% salary increase and associated fringe benefit changes that are included in the Drain Equipment labor rate. Also, includes actual activity due to changes in services provided by Drain Equipment $1,598,902, Drain Equipment Materials $850,000, Motor Pool $37,500, Information Technology Operations $6,010 and Motor Pool Fuel Charges ($2,500).

• Transfer Out decreased ($135,689) due to a transfer of ($202,626) from various water and sewer funds to the Information Technology Fund to pay for the Interactive Voice Response (IVR) Solution and Automatic Call Distribution (ADC) Solution as noted in the FY

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2017 First Quarter Financial Forecast resolution. Also, the FY 2018 recommended budget provides funds of $66,937 to pay the initial cost of two (2) vehicles.

FY 2019 REVENUES • Charges for Services increased $284,956 mainly attributed to the Great Lakes Water Authority and Water Resources Commissioner’s

annual rate adjustments, which are passed along to the customers of the Water and Sewage Systems. • Planned Use of Fund Balance decreased ($121,495) due to the funds provided in FY 2018 to pay the initial cost of six (6) new positions,

nine (9) position reclassifications and two (2) vehicles.

FY 2019 EXPENDITURES • Salary and Fringes increased $1,533 to reflect a 1% increase for the two Fiscal Services positions assigned to perform the water and sewer

system accounting. • Contractual Services decreased ($1,533) to offset for the two Fiscal Services positions that are allocated to the various water and sewer

retail systems and charged as Administrative Overhead. • Depreciation reflects a $23,927 increase per updated depreciation schedule. • Internal Services increased $206,471 primarily related to Drain Equipment Labor $227,704 increase to reflect 1% salary increase and

associated fringe benefit charges from the Drain Equipment Fund and ($21,233) decrease for a change in services provided by Drain Equipment.

• Transfer Out decreased ($66,937) due to the funds provided in FY 2018 to pay the initial cost of two (2) vehicles. FY 2020 REVENUES • Charges for Services increased $189,414 mainly attributed to the Great Lakes Water Authority and Water Resources Commissioner’s

annual rate adjustments, which are passed along to the customers of the Water and Sewage Systems. FY 2020 EXPENDITURES • Salary and Fringes increased $1,549 to reflect a 1% increase for two Fiscal Service positions assigned to perform the water and sewer

system accounting. • Contractual Services decreased ($1,549) to offset for the two Fiscal Service positions that are allocated to the various water and sewer

retail systems and charged as Administrative Overhead. • Internal Services Drain Equipment Labor $189,414 increase to reflect 1% salary increase and associated fringe benefit charges from the

Drain Equipment fund. Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

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Fund:



RevenuesState Grants 0 0 0 0 0.00% 0 0 0.00% 0 0 0.00%Charges for Services 41,881,166 41,883,085 43,831,385 1,948,300 4.65% 44,231,932 400,547 0.91% 44,643,241 411,309 0.93%Ext ISF Charges for Services 161,000 161,000 181,000 20,000 12.42% 181,000 0 0.00% 181,000 0 0.00%Contributions 780,083 780,083 0 (780,083) -100.00% 0 0 0.00% 0 0 0.00%Investment Income 25,000 25,000 65,000 40,000 160.00% 65,000 0 0.00% 65,000 0 0.00%Planned Use of Fund Balance 38,101 (684,693) 175,227 859,920 -125.59% 0 (175,227) -100.00% 0 0 0.00%Other Revenues 0 0 2,200 2,200 0.00% 2,200 0 0.00% 2,200 0 0.00%Gain or Loss on Exchg of Asset 19,000 19,000 9,000 (10,000) -52.63% 9,000 0 0.00% 9,000 0 0.00%


ExpendituresSalaries 20,957,529 20,958,913 22,014,979 1,056,066 5.04% 22,315,973 300,994 1.37% 22,539,095 223,122 1.00%Fringe Benefits 14,241,436 13,519,177 14,444,744 925,567 6.85% 14,581,928 137,184 0.95% 14,665,435 83,507 0.57%Contractual Services 2,070,730 2,070,730 1,262,150 (808,580) -39.05% 1,262,150 0 0.00% 1,262,150 0 0.00%Commodities 1,160,850 1,160,850 1,601,200 440,350 37.93% 1,571,500 (29,700) -1.85% 1,571,500 0 0.00%Depreciation 895,515 895,515 951,560 56,045 6.26% 919,892 (31,668) -3.33% 1,016,792 96,900 10.53%Interest on Debt 2,500 2,500 350 (2,150) -86.00% 350 0 0.00% 350 0 0.00%Internal Services 3,575,790 3,575,790 3,831,714 255,924 7.16% 3,837,339 5,625 0.15% 3,845,119 7,780 0.20%Transfers Out 0 0 157,115 157,115 0.00% 0 (157,115) -100.00% 0 0 0.00%Budgeted Equity Adjustment 0 0 0 0 0.00% 0 0 0.00% 0 0 0.00%


FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN63900 - Drain Equipment




106

WATER RESOURCES COMMISSIONER – DRAIN EQUIPMENT FUND (Page 562) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services net increase of $1,948,300 due to Reimbursement Salaries $1,535,074 for six (6) new positions and ten (10)

position reclassifications due to workloads and a 3% salary increase and associated fringe benefits. In addition, Equipment Rental increased $362,662 to be more in line with the use of equipment, Vehicle Rental increased $265,995 to be more in line with the use of vehicles by staff, a $46,900 rate increase for Maintenance Contracts for Supervisory Control and Data Acquisition System (SCADA) charges, Reimbursement General decreased ($224,556) to more accurately reflect the reimbursement amounts for Materials and Supplies and Reimbursement Building Space Cost decreased ($37,775) to more accurately reflect the reimbursement amounts for Pump Maintenance Building and Dixie Highway Building.

• External ISF Charges for Services increased $20,000 due to External Rebilled Charges Revenue to reflect historical revenue trend. • Contributions ($780,083) decrease due to M.R. #14116 that provided funds in FY 2017 for the Water Resources Commissioner

Stormwater, Asset Management and Wastewater (SAW) Grant from the Michigan Department of Environmental Quality to evaluate and upgrade existing data management systems related to Asset and Stormwater Management.

• Investment Income increase of $40,000 is anticipated due to cash available for investments. • Planned Use of Fund Balance net increase of $859,920 primarily due to a one-time fringe benefit reduction of $722,794 as noted in the

FY 2017 First Quarter Financial Forecast resolution that should have been partially budgeted to the Budgeted Equity Adjustment account and will be adjusted with the FY 2017 third (3rd) Quarter Forecast resolution and a ($38,101) decrease due to funds provided in FY 2017 for the initial cost of new equipment. Also, for FY 2018 $175,227 due to the initial cost of four (4) vehicles, six (6) office furniture purchases, six (6) desk phones, eight (8) cell phones and eleven (11) computer related equipment for staffing changes.

• Other Revenues increased $2,200 for anticipated sale of scrap items. • Gain or Loss on Exchange of Asset decreased ($10,000) due to an adjustment for sale of equipment and vehicles sold at the county

auction. FY 2018 EXPENDITURES • Salary and Fringes increased $1,981,633 a result of six (6) new positions and ten (10) position reclassifications due to workloads and a

3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution.

• Contractual Services decreased ($808,580) due to the following adjustments to reflect more accurate spending trends: ($836,490) for spending on the SAW Grant, ($13,500) for Equipment Maintenance, ($4,000) for Natural Gas, ($3,500) for Property Taxes, ($3,000) for Electrical Service, $35,000 for Maintenance Contract and $15,000 for Equipment Repair Motor Vehicle.

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• Commodities increased $440,350 mainly due to $400,000 for Material and Supplies, $20,000 Small Tools, $15,050 Expendable Equipment that includes six (6) new office furniture purchases, $9,500 Shop Supplies, $5,000 Computer Supplies and a ($9,000) decrease in Office Supplies all due to adjusting accounts to historical spending trends.

• Depreciation reflects a $56,045 increase per updated depreciation schedule. • Interest on Debt decreased ($2,150) the result of principal balance and variable interest rate decreasing on the Drain Equipment

Storage Building loan. • Internal Services increased $255,924 for Drain Equipment Labor $40,065 increase to reflect FY 2018 salary forecast charged from

the Drain Equipment Fund based on the historical spending in the fund from the previous year and a 3% salary increase and fringe benefit changes that are included in the Drain Equipment Labor rate. Insurance Fund decreased ($165,820) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Also, includes projected activity due to changes in services provided by Motor Pool $133,350, Information Technology Operations $81,363, Motor Pool Fuel Charges $78,750, Drain Equipment $75,000, Telephone Communication $27,416, Maintenance Department Charges ($10,000) and Information Technology Development ($7,000).

• Transfer Out increased $157,115 due to the purchase of five (5) new vehicles. FY 2019 REVENUES • Charges for Services increased $400,547 due to Reimbursement Salaries $395,366 which reflects the 1% salary increase and

associated fringe benefits related to labor reimbursement charges; also, includes changes in the reimbursement amounts for Equipment Rental $14,579 and Vehicle Rental ($9,645).

• Planned Use of Fund Balance decreased ($175,227) due to the funds provided in FY 2018 for the purchase of four (4) vehicles, six (6) office furniture purchases, six (6) desk phones, eight (8) cell phones and eleven (11) computer related equipment due to staffing changes.

FY 2019 EXPENDITURES • Salary and Fringes increased $438,178 to reflect a 1% salary increase and associated fringe benefits. • Commodities decreased ($29,700) for Expendable Equipment expense that occurred in FY 2018 for six (6) office furniture requests. • Depreciation ($31,668) decrease per updated depreciation schedule. • Internal Services increased $5,625 for Drain Equipment Labor $7,702 due to 1% salary increase and associated fringe benefits

partially offset by Information Technology Operations decrease ($1,561) and Telephone Communications ($516). • Transfer Out decreased ($157,115) due to the expense that occurred in FY 2018 for the purchase of five (5) vehicles.

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FY 2020 REVENUES • Charges for Services increased $411,309 due to Reimbursement Salaries $306,629 increase to reflect the 1% salary increase and

associated fringe benefits related to labor reimbursement charges; also, includes changes in the reimbursement amounts for Vehicle Rental $69,500, Equipment Rental $27,400 and Reimbursement General $7,780.

FY 2020 EXPENDITURES • Salary and Fringes increased $306,629 to reflect a 1% salary increase and associated fringe benefits. • Depreciation $96,900 increase per updated depreciation schedule. • Internal Services increased $7,780 for Drain Equipment Labor due to 1% salary increase and associated fringe benefits. Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

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Fund:



RevenuesCharges for Services 3,623,171 3,623,171 3,629,579 6,408 0.18% 3,624,579 (5,000) -0.14% 3,624,579 0 0.00%Ext ISF Charges for Services 10,397 10,397 10,211 (186) -1.79% 10,211 0 0.00% 10,211 0 0.00%Investment Income 150,000 150,000 150,000 0 0.00% 150,000 0 0.00% 150,000 0 0.00%Planned Use of Fund Balance 988,701 970,644 1,105,157 134,513 13.86% 1,177,414 72,257 6.54% 1,183,156 5,742 0.49%


ExpendituresSalaries 551,973 551,973 537,241 (14,732) -2.67% 542,340 5,099 0.95% 547,490 5,150 0.95%Fringe Benefits 299,277 281,220 303,129 21,909 7.79% 305,082 1,953 0.64% 305,549 467 0.15%Contractual Services 3,770,611 3,770,611 3,840,479 69,868 1.85% 3,835,479 (5,000) -0.13% 3,835,479 0 0.00%Commodities 38,381 38,381 110,256 71,875 187.27% 173,256 63,000 57.14% 173,256 0 0.00%Internal Services 112,027 112,027 103,842 (8,185) -7.31% 106,047 2,205 2.12% 106,172 125 0.12%


FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN67700 - Building Liability Insurance




110

BUILDING LIABILITY INSURANCE FUND (Page 559) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services reflect an increase in Liability Insurance of $74,384 which is due to fluctuations associated with the allocation

methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%) that is rebilled to departments. A decrease ($67,976) for Property Insurance premiums due to market fluctuations rebilled to departments and other applicable outside agencies.

• Increase in Planned Use of Fund Balance of $134,513 due to updated allocation methodology for purposes of assigning risk. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits which is partially offset by an adjustment to Other

Miscellaneous Salaries. Also reflects a one-time fringe benefit reduction in FY2017 as noted in the FY 2017 First Quarter Financial Forecast resolution.

• Contractual Services reflects a net increase of $69,868. Claims increased $74,384 based on the most recent actuary report. Professional Services increased $45,000 due to additional services provided by Select Medical for automated external defibrillators (AEDs) and an increase of 18,460 for Indirect Costs based on two year average of actual costs. Insurance decreased ($67,976) due to anticipated market conditions.

• Commodities reflect an increase in Expendable Equipment for $10,000 and Medical Supplies for $61,875 to replace items that will soon reach expiration.

• Internal Services reflects an overall decrease of ($8,185). Motor Pool decrease ($6,500) due to motor pool vehicle being fully depreciated. Insurance Fund decrease ($4,838) which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Info Tech CLEMIS increase of $3,916 is based on rate and usage adjustment. Building Space Allocation $505. Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Other changes include Motor Pool Fuel Charges $500, Telephone Communications $263, IT Operations ($1,402) and Info Tech Managed Print Services ($629) based on rate and usage adjustments.

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FY 2019 REVENUES • Charges for Services reflect a decrease ($5,000) in Property Insurance premiums rebilled to departments and other applicable outside

agencies. • Increase in Planned Use of Fund Balance of $72,257 due to anticipated expenses for FY 2019.

FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services reflects a decrease in Insurance of ($5,000) due to anticipated insurance market conditions. • Commodities reflect an increase in Expendable Equipment for $50,000 and Medical Supplies for $13,000 to replace items that will soon

reach expiration. • Internal Services increased $2,205 due to Building Space Cost Allocation. Building rates are based on full cost recovery for building


FY 2020 REVENUES • Increase in Planned Use of Fund Balance $5,742 due to anticipated expenses for FY 2020. FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Internal Services increased $125 due to Building Space Cost Allocation. Building rates are based on full cost recovery for building



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Fund:



RevenuesCharges for Services 133,602,200 125,554,641 140,297,600 14,742,959 11.74% 143,785,400 3,487,800 2.49% 147,387,100 3,601,700 2.50%Ext ISF Charges for Services 6,890,500 6,890,500 7,031,500 141,000 2.05% 7,036,500 5,000 0.07% 7,040,500 4,000 0.06%Investment Income 305,300 305,300 279,900 (25,400) -8.32% 287,800 7,900 2.82% 288,500 700 0.24%Planned Use of Fund Balance 0 8,434,500 0 (8,434,500) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Revenues 140,798,000 141,184,941 147,609,000 6,424,059 4.55% 151,109,700 3,500,700 2.37% 154,716,100 3,606,400 2.39%

ExpendituresSalaries 1,423,552 1,423,552 1,588,496 164,944 11.59% 1,614,040 25,544 1.61% 1,632,865 18,825 1.17%Fringe Benefits 817,143 769,584 889,002 119,418 15.52% 898,900 9,898 1.11% 906,149 7,249 0.81%Contractual Services 104,258,571 104,693,071 110,603,112 5,910,041 5.65% 114,048,170 3,445,058 3.11% 117,629,623 3,581,453 3.14%Commodities 35,590 35,590 41,147 5,557 15.61% 37,119 (4,028) -9.79% 37,127 8 0.02%Principal Payments 23,020,000 23,020,000 23,870,000 850,000 3.69% 24,750,000 880,000 3.69% 25,660,000 910,000 3.68%Interest on Debt 10,980,700 10,980,700 10,132,000 (848,700) -7.73% 9,252,000 (880,000) -8.69% 8,339,500 (912,500) -9.86%Internal Services 262,444 262,444 485,243 222,799 84.89% 509,471 24,228 4.99% 510,836 1,365 0.27%

Grand Total Expenditures 140,798,000 141,184,941 147,609,000 6,424,059 4.55% 151,109,700 3,500,700 2.37% 154,716,100 3,606,400 2.39%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN67800 - Fringe Benefits




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FRINGE BENEFITS FUND (Page 578) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUE • The average variable fringe benefit rate, charged to department, is 38.3% in FY2018. Actual charges vary depending on plan type,

number of dependents, etc. • Charges for Services net increase $14.7 million based on budgeted charges to departments in FY 2018 and a one-time fringe benefit

reduction made in FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • External Revenue increase of $141,000 reflects increase of $100,000 in Prescription Drug Rebates, $35,000 in Flexible Benefit

Deductions, $5,000 in Flexible Benefit Dental Insurance, and $2,000 in Flexible Benefit Vision Insurance based on historical trends. Offset by a decrease of ($1,000) in External Dental Insurance based on historical trends.

• Decrease in Investment Income ($25,400) based on available cash balance. • Decrease in Planned Use of Balance ($8,434,500) related to the FY 2017 one-time fringe benefit rate reduction due to better than

anticipated FY 2016 year end operating results in the Fringe Benefit Fund. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Other salaries and fringe benefit changes include the reorganization of HR Benefits Administration which is being transferred to the

Fringe Benefits fund. • Net Contractual Services increase of approximately $5.9 million reflected in detail below:

• Increase in Hospitalization $3,375,000, Prescriptions $335,000 based on historical data, partially offset by decrease in Dental Coverage ($30,000).

• Increase in Defined Contribution Retirement $1,620,000 and Defined Contribution PTNE Retirement $25,000 due to projected employee contributions.

• Increase in Sick and Annual Leave Cash-Out $750,000 due to number of retirements and turnover expected to increase, and new annual leave cash-out program for full-time eligible employees.

• Increase in Retirement Health Savings (RHS) $641,000 due to increased number of employees hired on or after 1/1/06. • Increase in Disability Insurance $157,000 and Group Life Insurance $42,000 due to increased payroll. • Increase in Wellness Professional Services $28,000 due to increased costs in new contracts, with decreases in Employee Benefits

($7,000) due to decreased costs on new contracts and Workers Compensation ($8,000) per current contract with third party administrator.

• Increase in Employee In-Service Training $22,000 due to expected department employee eligible training programs.

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• Increase in Special Event Program $12,907 due to an increase in Employee Recognitions budget of $8,907 and Wellness $4,000 to cover costs of new and ongoing special event programs offered by Human Resources.

• Increase is Physical Fitness Award of $10,000 due to a new fitness program award offered to eligible Sheriff Department employee, per union contract.

• Increase in Workers Compensation Excess Insurance $9,500 due to increased payroll. • Increased spending $5,200 in Travel and Conference due to anticipated staff travel and conference. • Increase in Legal Services $5,000 based on asset value in 401(a) and 457(b), which are expected to rise. • Decrease in Deferred Compensation County Payments ($434,500) due to expected employee participation. • Decrease in Reinsurance Fee ($241,000) and Health Insurance Premium Tax ($78,000), with increases in Michigan HICAA Tax

$26,000 and PCORI (Patient Centered Outcome Research Institute) Tax $500 due to rate changes for Federal PPACA (Patient Protection and Affordable Care Act) and other medical related taxes.

• Decrease in Workers Compensation Claims ($150,000) based on historical trends in claims paid under self-insured program. • Decrease in Unemployment Insurance ($100,000) due to the non-qualification of seasonal workers and historical trends. • Decrease in Wellness Screening ($50,000) based on historical data. • Decrease in Indirect Costs ($15,000) based on historical costs. • Decrease in Flex Benefit Plan Payments (10,000) due to historical data. • Decrease in Monitoring Services ($10,000) due to current contract rates. • Decrease in Personal Mileage ($978) due to decreased personal mileage expected in Risk Management.

• Commodities reflects a net increase of $5,557 reflected below: • Increase in Other Expendable Equipment $5,000 due to an increase for Child Care Center $5,500 to replace aging furniture. • Increase in Office Supplies $2,247 due to HR Benefit Administration division budget of $3,243 moving to Fringe Benefits Fund from

General Fund, and a decrease in Employee Recognition ($1,000) expected office supply costs. • Increase Expendable Equipment $1,000 due to HR Benefit Administration division moving to Fringe Benefits Fund from General

Fund. • Decrease in Metered Postage ($2,690) due to Wellness Program ($1,300) and Child Care Fund ($1,390) expecting less postage

needed. • The debt service obligation for FY 2018 is approximately $34 million, which is reflected in an increase of Principal Payments of $850,000

and Interest on Debt of ($848,700) for a net effect of $1,300 more than last year’s debt service obligation. • Net increase in Internal Services of $222,799 reflects increase of $142,685 in Building Space Cost Allocation. Facilities Maintenance &

Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Other increases include Information Technology Operations $67,606, Telephone Communications $10,508 and Info Tech Managed Print Services $75 due to anticipated use of services. Increase in Insurance Fund $2,305 which is due to fluctuations associated with the allocation methodology

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used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%), with decreases in Motor Pool ($300) and Maintenance Department Charges ($80) due to a decrease in anticipated services.

FY 2019 REVENUE • Net increase $3.5 million in charges to departments to offset increased contractual service expenditures. • External Revenue increase of $5,000 for Flexible Benefit Deductions based on historical trends. • Increase in Investment Income $7,900 based on available cash balance. FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services net increase of approximately $3.4 million reflected below:

• Increase in Hospitalization $1,260,000, Prescriptions $331,000, and Dental Coverage $60,000 based on actual benefit plans with anticipated increases.

• Increase in Defined Contribution Retirement $1,100,000 due to projected employee contributions. • Increase in Retirement Health Savings $330,000 due to increased number of employees hired on or after 1/1/06. • Increase in Social Security $160,000 due to increased payroll. • Increase in Workers Compensation Claims $144,000 based on historical trends in claims paid under self-insured program with some

inflationary factors. • Increase in Disability Insurance $32,000, Workers Compensation Excess Insurance $9,900, and Group Life Insurance $9,000 due to

increased payroll. • Increase in Workers Compensation Professional Services $8,400 per current contract with third party administrator. • Increases in PCORI (Patient Centered Outcome Research Institute) Tax $800 due to rate changes for Federal PPACA (Patient

Protection and Affordable Care Act) medical related taxes. • Commodities net decrease of $4,080 is primarily due to Other Expendable Equipment decrease of ($4,000) for the replacement of Child

Care Center furniture in FY 2018. • The debt service obligation for FY 2019 is approximately $34 million, which is reflected in an increase of Principal Payments of $880,000

and a decrease in Interest on Debt of ($880,000) resulting in no overall change for debt obligations. • Internal Services net increase of $24,228 reflects an increase $24,138 in Building Space Allocation as building rates are based on full cost

recovery for building maintenance and operations.

116

FY 2020 REVENUE • Net increase $3.6 million in charges to departments to offset increased contractual service expenditures. • External Revenue increase of $4,000 for Flexible Benefit Deductions based on historical trends. • Increase in Investment Income $700 based on available cash balance. FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services net increase of approximately $3.58 million reflected below:

• Increase in Hospitalization $1,297,800, Prescriptions $341,000, and Dental Coverage $60,000 based on actual benefit plans with anticipated increases.

• Increase in Defined Contribution Retirement $1,000,000 due to projected employee contributions. • Increase in Retirement Health Savings $500,000 due to increased number of employees hired on or after 1/1/06. • Increase in Social Security $170,000 due to increased payroll. • Increase in Workers Compensation Claims $152,600 based on historical trends in claims paid under self-insured program with some

inflationary factors. • Increase in Disability Insurance $32,000, Workers Compensation Excess Insurance $10,400, and Group Life Insurance $9,000 due to

increased payroll. • Increase in Workers Compensation Professional Services $8,700 due to expected renewal of contract with third party administrator.

• The debt service obligation for FY 2020 is approximately $34 million, which is reflected in an increase of Principal Payments of $910,000 and a decrease in Interest on Debt of ($912,500) for a net effect of ($2,500) less than FY 2019’s debt service obligation.

• Internal Services net increase of $1,365 reflects an increase in Building Space Allocation as building rates are based on full cost recovery for building maintenance and operations.


117

Fund:



RevenuesFederal Grants Non-Operating 100,000 100,000 94,200 (5,800) -5.80% 90,100 (4,100) -4.35% 85,300 (4,800) -5.33%Charges for Services 4,415,400 4,415,400 4,627,500 212,100 4.80% 4,627,500 0 0.00% 4,627,500 0 0.00%Investment Income 145,000 145,000 145,000 0 0.00% 145,000 0 0.00% 145,000 0 0.00%Planned Use of Fund Balance 2,104,978 2,065,778 1,514,654 (551,124) -26.68% 1,474,854 (39,800) -2.63% 1,477,554 2,700 0.18%

Grand Total Revenues 6,765,378 6,726,178 6,381,354 (344,824) -5.13% 6,337,454 (43,900) -0.69% 6,335,354 (2,100) -0.03%

ExpendituresSalaries 1,270,011 1,271,108 1,249,927 (21,181) -1.67% 1,268,336 18,409 1.47% 1,287,004 18,668 1.47%Fringe Benefits 761,531 721,234 741,788 20,554 2.85% 748,295 6,507 0.88% 754,880 6,585 0.88%Contractual Services 1,458,000 1,458,000 1,628,500 170,500 11.69% 1,628,500 0 0.00% 1,628,500 0 0.00%Commodities 137,100 137,100 134,119 (2,981) -2.17% 134,103 (16) -0.01% 134,150 47 0.04%Depreciation 2,591,300 2,591,300 2,111,800 (479,500) -18.50% 2,074,600 (37,200) -1.76% 2,054,900 (19,700) -0.95%Interest on Debt 295,400 295,400 278,100 (17,300) -5.86% 246,500 (31,600) -11.36% 238,800 (7,700) -3.12%Internal Services 252,036 252,036 237,120 (14,916) -5.92% 237,120 0 0.00% 237,120 0 0.00%

Grand Total Expenditures 6,765,378 6,726,178 6,381,354 (344,824) -5.13% 6,337,454 (43,900) -0.69% 6,335,354 (2,100) -0.03%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN56500 - County Airports




118

AVIATION AND TRANSPORTATION FUND (Page 532) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Federal Grants Non-Operating reflects a decrease of ($5,800) which is based on the interest recovery schedule for the Airport Building

Authority Bonds. • Charges for Services increase of $212,100 includes an increase in Land Lease $100,000 to cover the expected revenue of increased land

leases, T-Hangar rentals $100,000 due to an increase in T-Hangar rentals, Aviation Gas $35,000 due to increased fuel concessions at Field Based Operators located on Airport property, Car Rental Concessions $15,000 due to an increase in car rentals, and Landing Fee Concessions $1,000 due to an increase for landing fee concessions. Partially offset by decrease in Miscellaneous revenue ($37,000) due to the Airport Expo not being held in FY 2018, Tie Downs ($1,500) based on expected decrease in Tie Downs, and Costs ($400) due to historical trends.

• Planned Use of Fund Balance decrease ($551,124) to offset operating expenses for FY 2018. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services reflects an overall increase of $170,500 including Equipment Maintenance $55,000 to cover the ongoing

maintenance costs of fuel water separator equipment along with other aging equipment, Professional Services $51,000 based on historical trends and due to anticipated projects, Grounds Maintenance $25,000 due to increased costs to maintain Airport grounds, Runway and Taxiway Repairs $19,500 to cover ongoing maintenance for runways and taxiways, Building Maintenance Charges $10,000 due to increased building maintenance costs, Electrical Service $7,500 based on current electrical service cost trends, Indirect Costs $7,400 based on a two-year average of Indirect Costs, U.S. Customs Service $5,000 based on historical trends that are expected to continue, Management Services $1,600 to account for increased contract costs in management services based on current contract rates and Travel and Conference $1,500 based on expected travel costs. Partially offset with a decrease in Advertising ($13,000) due to the Airport Expo not being held in FY 2018.

• Commodities decreased overall by ($2,981) due to reductions in Firefighting Supplies ($13,000) due to equipment replacements in FY 2017, Metered Postage ($7,500) and Special Event Supplies ($1,000) due to Airport Expo not being held in FY 2018. Increase in Maintenance Supplies $15,000 due to ongoing maintenance of Airport property, Small Tools $2,800 for specialty tools to maintain a “Green” building, Office Supplies $519 to cover increased costs in expected office supplies, and Employee Footwear $200 to cover the expense to replace eligible safety footwear.

119

• Depreciation decreased ($479,500) to reflect reductions in Depreciation Land Improvements ($455,100), Depreciation Buildings ($10,500), and Depreciation Equipment ($8,800) due to assets being fully depreciated. Also, decrease in Depreciation Vehicles ($5,100) due to depreciation calculations of vehicles replaced in FY 2017 along with vehicles being fully depreciated.

• Interest on Debt decreases ($17,300) based on debt schedules for T-Hangar and Terminal Building. • Internal Services decreased ($14,916). Insurance Fund ($25,665) decreased due to fluctuations associated with the allocation methodology

used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Decrease in Info Tech Managed Print Services ($709) due to anticipated use of services, with increases in Motor Pool Fuel Charges $4,900 to allow for budgeted fuel costs through Motor Pool services, Telephone Communications $3,681, Info Tech Operations $2,777, and Motor Pool $100 due to anticipated use of services.

FY 2019 REVENUES • Federal Grants Non-Operating reflects a decrease of ($4,100) based on the interest recovery schedule for the Airport Building Authority

Bonds. • Decrease in Planned Use of Fund Balance ($39,800) anticipated to offset decrease in expenses in FY 2019. FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Depreciation decrease of ($37,200) includes Depreciation Vehicles ($25,200) due to depreciation calculations for new Airport vehicles

along with vehicles being fully depreciated. Other decreases include Depreciation Land Improvements ($7,400), and Depreciation Buildings ($4,600) due to assets being fully depreciated.

• Interest on Debt decreases ($31,600) based on the debt schedules for the T-Hangars and Terminal Building. FY 2020 REVENUES • Federal Grants Non-Operating reflects a decrease of ($4,800) based on the interest recovery schedule for the Airport Building Authority

Bonds. • Increase in Planned Use of Fund Balance $2,700 anticipated to offset increase in expenses in FY 2020.

FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Depreciation decrease of ($19,700) includes Depreciation Land Improvements ($22,000) and Depreciation Buildings ($2,700) due to

assets being fully depreciated, with an increase in Depreciation Vehicles $5,000 due to the replacement of vehicles within Airports fleet. • Interest on Debt decreases ($7,700) based on the debt schedules for the T-Hangars and Terminal Building.

120


121

Fund:



RevenuesCharges for Services 8,154,424 8,261,803 8,645,700 383,897 4.65% 8,645,700 0 0.00% 8,645,700 0 0.00%Ext ISF Charges for Services 112,000 112,000 130,000 18,000 16.07% 130,000 0 0.00% 130,000 0 0.00%Investment Income 35,000 35,000 35,000 0 0.00% 35,000 0 0.00% 35,000 0 0.00%Planned Use of Fund Balance 310,954 60,814 0 (60,814) -100.00% 0 0 0.00% 0 0 0.00%Other Revenues 0 0 2,500 2,500 0.00% 2,500 0 0.00% 2,500 0 0.00%Gain or Loss on Exchg of Asset 350,000 350,000 400,000 50,000 14.29% 400,000 0 0.00% 400,000 0 0.00%Transfers In 24,563 207,796 288,070 80,274 38.63% 0 (288,070) -100.00% 0 0 0.00%

Grand Total Revenues 8,986,941 9,027,413 9,501,270 473,857 5.25% 9,213,200 (288,070) -3.03% 9,213,200 0 0.00%

ExpendituresSalaries 858,411 858,411 893,229 34,818 4.06% 911,513 18,284 2.05% 930,083 18,570 2.04%Fringe Benefits 584,282 553,361 562,963 9,602 1.74% 569,155 6,192 1.10% 575,446 6,291 1.11%Contractual Services 1,489,982 1,489,982 1,529,200 39,218 2.63% 1,529,200 0 0.00% 1,529,200 0 0.00%Commodities 3,007,100 3,046,975 2,941,800 (105,175) -3.45% 2,959,800 18,000 0.61% 2,905,800 (54,000) -1.82%Depreciation 2,797,507 2,828,625 2,640,180 (188,445) -6.66% 2,294,932 (345,248) -13.08% 2,563,789 268,857 11.72%Internal Services 249,659 249,659 287,463 37,804 15.14% 299,794 12,331 4.29% 300,491 697 0.23%Budgeted Equity Adjustment 0 400 646,435 646,035 161508.75% 648,806 2,371 0.37% 408,391 (240,415) -37.05%

Grand Total Expenditures 8,986,941 9,027,413 9,501,270 473,857 5.25% 9,213,200 (288,070) -3.03% 9,213,200 0 0.00%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN66100 - Motor Pool




122

MOTOR POOL FUND (Page 584) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services category increased $383,897 primarily due to Leased Equipment $345,322 due to an increase in the county fleet,

Gasoline Oil Grease Charges $18,125 due to current fuel rates and increased fleet size, Parts and Accessories $10,700 and Productive Labor $9,650 due to vehicle builds and ongoing maintenance of county vehicles.

• Ext. ISF Charges for Services category reflects an increase of $18,000 including Ext-Other Revenue $15,000 due to increased subrogation payments, Ext-Parts and Accessories Revenue $2,000 due to increase parts used for City, Village, and Township vehicle work, and Ext-Warranty Reimbursements $1,000 due to an increase in expected warranty claims.

• Planned Use of Balance reflects a decrease of ($60,814) due to anticipated expenses in FY 2018. • Other Revenues increase of $2,500 reflects Sale of Equipment $500 and Sale of Scrap $2,000 for expected sale revenues in FY 2018. • Gain or Loss on Exchange of Asset reflects an increase in Gain on Sale of Vehicles $50,000 due to expected vehicle sales in FY 2018. • Increase in Transfers In $80,274 for anticipated vehicle purchases for Facilities Maintenance & Operations and Water Resources

Commissioner in FY 2018. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in

FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services overall increase of $39,218 reflects an increase in Insurance Reserve Expense $25,000 based on historical trends that

are expected to continue, Auction Expense $10,000 due to an increase of vehicles going to auction, Indirect Costs $8,680 based on a two-year average of actual indirect costs, Maintenance Contract $5,000 due to current maintenance contract rates, Travel and Conference $5,000 due to expected travel costs, Membership Dues $2,100 due to expected membership dues in FY 2018, Garbage and Rubbish Disposal $1,000 due to costs to recycle used tires, and Laundry and Cleaning $500 due to additional cleaning costs. Decrease in Insurance ($15,262) due to reduced premium rates, and Towing and Storage Fees ($2,800) due to the cancellation of T-Hangar rental contract with Oakland County International Airport to store patrol vehicles.

• Commodities decrease of ($105,175) is primarily due to a decrease in Expendable Equipment ($144,000), which is based on estimated cost of used vehicle purchases in FY 2018. Partially offset with an increase in Tires and Tubes $20,000 due to an increase in tire costs and higher replacement expectations, Gasoline Charges $18,125 due to increase in County fleet, and Parts and Accessories $700 due to maintenance costs of vehicles.

123

• Depreciation decreased ($188,445) primarily due to Depreciation Vehicles reduction of ($192,745) due to depreciation calculations for new vehicles and fully depreciated vehicles. Partially offset with increases in Depreciation Equipment $2,500 for the possible purchase of new alignment equipment, and Depreciation Building $1,800 for a possible building expansion.

• Internal Services increase of $37,804 reflects an increase in Insurance Fund $24,342 which is due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%). Increase in Building Space Cost Allocation $12,729 due to Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Other increases include Info Tech Operations $528, Telephone Communications $231, with a decrease in Info Tech Managed Print Services ($26) due to anticipated use of services.

• Budgeted Equity Adjustment reflects an increase of $646,035 due to anticipated revenues in FY 2018. FY 2019 REVENUES • Decrease in Transfers In ($288,070) as there are no anticipated transfers for purchase of vehicles in FY 2019.

FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Commodities reflect an increase in Expendable Equipment $18,000 due to expected used vehicle purchases. • Depreciation decreased ($345,248) primarily due to Depreciation Vehicles decrease of ($345,248) due to depreciation calculations for

new vehicles and fully depreciated vehicles, with increases in Depreciation Equipment $2,500 for alignment equipment and Depreciation Building $1,800 for a building expansion, both being considered for FY 2018.

• Internal Services reflects an increase in Building Space Cost Allocation $12,331. Building rates are based on full cost recovery for building maintenance and operations.

• Budgeted Equity Adjustment reflects an increase of $2,371 due to anticipated revenues in FY 2019.

FY 2020 REVENUES • No changes FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Commodities reflect a decrease in Expendable Equipment ($54,000) due to the anticipation of fewer used vehicle purchases. • Depreciation Vehicles reflects an increase $268,857 due to depreciation calculations for new vehicles and fully depreciated vehicles.

124

• Internal Services reflects an increase in Building Space Cost Allocation $697 as building rates are based on full cost recovery for building maintenance and operations.

• Budgeted Equity Adjustment reflects a decrease of ($240,415) due to anticipated revenues in FY 2020.


125

Fund:



RevenuesCharges for Services 25,547,867 25,547,867 26,015,442 467,575 1.83% 27,783,721 1,768,279 6.80% 27,883,695 99,974 0.36%Ext ISF Charges for Services 464,073 464,073 450,908 (13,165) -2.84% 444,291 (6,617) -1.47% 444,479 188 0.04%Investment Income 100,000 100,000 100,000 0 0.00% 100,000 0 0.00% 100,000 0 0.00%Planned Use of Fund Balance 1,871,592 1,582,245 1,765,244 182,999 11.57% 0 (1,765,244) -100.00% 0 0 0.00%

Grand Total Revenues 27,983,532 27,694,185 28,331,594 637,409 2.30% 28,328,012 (3,582) -0.01% 28,428,174 100,162 0.35%

ExpendituresSalaries 8,367,592 8,367,592 8,634,118 266,526 3.19% 8,717,139 83,021 0.96% 8,800,992 83,853 0.96%Fringe Benefits 5,748,290 5,458,943 5,825,959 367,016 6.72% 5,857,748 31,789 0.55% 5,889,855 32,107 0.55%Contractual Services 11,347,427 11,347,427 11,131,356 (216,071) -1.90% 11,095,264 (36,092) -0.32% 11,097,447 2,183 0.02%Commodities 1,359,370 1,359,370 1,440,870 81,500 6.00% 1,440,870 0 0.00% 1,440,870 0 0.00%Depreciation 115,215 115,215 119,456 4,241 3.68% 101,174 (18,282) -15.30% 83,193 (17,981) -17.77%Internal Services 1,021,075 1,021,075 1,115,817 94,742 9.28% 1,115,817 0 0.00% 1,115,817 0 0.00%Transfers Out 24,563 24,563 64,018 39,455 160.63% 0 (64,018) -100.00% 0 0 0.00%

Grand Total Expenditures 27,983,532 27,694,185 28,331,594 637,409 2.30% 28,328,012 (3,582) -0.01% 28,428,174 100,162 0.35%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN63100 - Facilities Maint and Operation




126

FACILITIES MAINTENANCE & OPERATIONS FUND (Page 566) BUDGET HIGHLIGHTS


• Increase in Charges for Services $467,575 reflects increased receipt of Building Space Charge revenue from departments based on building space rates calculated by Facilities Maintenance & Operations to recover fund expenditures. The increase from the FY 2017 rates is a concerted effort to have the Facilities Maintenance & Operations fund equity continue to be more in line with Federal OMB Uniform Guidance requirements.

• Decrease in Ext ISF Charges for Services ($13,165) primarily due to lease termination with the Oakland County Bar Association along with vacated building space by various Title Companies.

• Increase in Planned Use of Fund Balance $182,999 is the overall net impact of Building Space rate reductions to reduce funding to be more in line with Federal OMB Uniform Guidance Requirements.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Overall position changes within the Facilities Maintenance & Operations Division include the creation of two (2) Full Time

Eligible Custodial Worker II positions. • Contractual Services decreased by ($216,071) primarily due to recommendations for Sublet Repairs based on anticipated costs to

repair and maintain county buildings, partially offset by the need to rebalance the fund subsequent to the increase in Internal Service Fund recommendations.

• Commodities increased $81,500 due to Expendable Equipment $46,500 for acquisitions in order to increase productivity and efficiency. In addition, there is an increase in Grounds Supplies $35,000 for anticipated costs to maintain the aesthetics of county buildings.

• Depreciation increased $4,241 due to anticipated vehicle and equipment purchases in FY 2018. • Internal Services increased $94,742 primarily for Telephone Communications $43,592, Motor Pool $11,900, and Motor Pool Fuel

Charges $10,500 based on analysis of Internal Service Fund rates and costs. In addition, there is an increase in Insurance Fund $30,929 due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positions (50%).

• Transfers Out increased $39,455 for FY 2018 for the purchase of two (2) new Cargo Vans and one (1) Half-Ton Truck $64,018. Partially offset by a decrease of ($24,563) for the purchase of one (1) new Cargo Van $24,563 in FY 2017.

127

FY 2019 REVENUES

• Increase in Charges for Services $1,768,279 reflects the increased receipt of Building Space Charge revenue from departments based on building space rates calculated to recover fund expenditures, which are higher primarily for a recommended 1% general salary increase and no longer includes Federal OMB Uniform Guidance requirements for fund equity.

• Decrease in Ext ISF Charges for Services ($6,617) reflects a reduction in revenue for anticipated maintenance department charges for Oakland County Community Health Network (formerly known as Oakland County Community Mental Health Authority). Partially offset by additional revenue receipted from the Oakland County Road Commission Lease.

• Decreased Planned Use of Fund Balance ($1,765,244) is caused by adjustments in the FY 2019 building space rates based on full cost recovery.


• Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services decreased ($36,092) due to Sublet Repairs for anticipated costs to maintain and repair county buildings. • Depreciation decreased ($18,282) to reflect the projected depreciation schedule for FY 2019. • Transfers Out decreased ($64,018) due to FY 2018 purchase of two (2) new Cargo Vans and one (1) Half-Ton Truck.

FY 2020 REVENUES • Increase in Charges for Services $99,974 reflects increased receipt of Building Space Charge revenue from departments based on

building space rates calculated to recover fund expenditures, which are higher primarily for a recommended 1% general salary increase.

• Increase in Ext ISF Charges for Services $188 reflects additional revenue receipted from the Oakland County Road Commission Lease.


• Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services increased $2,183 primarily due to Sublet Repairs for anticipated costs to maintain and repair county buildings. • Depreciation decreased ($17,981) to reflect the projected depreciation schedule for FY 2020.


128

Fund:



RevenuesCharges for Services 6,265,133 6,268,478 6,648,283 379,805 6.06% 6,575,602 (72,681) -1.09% 6,576,390 788 0.01%Investment Income 35,000 35,000 35,000 0 0.00% 35,000 0 0.00% 35,000 0 0.00%Planned Use of Fund Balance 2,801,562 2,728,218 2,848,322 120,104 4.40% 2,013,422 (834,900) -29.31% 2,020,938 7,516 0.37%Transfers In 1,844,186 1,854,739 1,644,186 (210,553) -11.35% 1,644,186 0 0.00% 1,644,186 0 0.00%

Grand Total Revenues 10,945,881 10,886,435 11,175,791 289,356 2.66% 10,268,210 (907,581) -8.12% 10,276,514 8,304 0.08%

ExpendituresSalaries 2,081,291 2,081,291 2,189,921 108,630 5.22% 2,211,096 21,175 0.97% 2,232,482 21,386 0.97%Fringe Benefits 1,153,248 1,093,802 1,183,431 89,629 8.19% 1,191,541 8,110 0.69% 1,199,732 8,191 0.69%Contractual Services 4,337,558 4,337,558 4,243,872 (93,686) -2.16% 3,991,004 (252,868) -5.96% 3,991,004 0 0.00%Commodities 49,987 49,987 49,987 0 0.00% 49,987 0 0.00% 49,987 0 0.00%Depreciation 2,563,467 2,563,467 2,721,458 157,991 6.16% 2,034,019 (687,439) -25.26% 2,012,552 (21,467) -1.06%Internal Services 760,330 760,330 787,122 26,792 3.52% 790,563 3,441 0.44% 790,757 194 0.02%

Grand Total Expenditures 10,945,881 10,886,435 11,175,791 289,356 2.66% 10,268,210 (907,581) -8.12% 10,276,514 8,304 0.08%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN53500 - CLEMIS




129

INFORMATION TECHNOLOGY – CLEMIS FUND (Page 528) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services increased $379,805. Car Terminals $136,455 due to increase in mobile data computer (MDC) devices for external agencies;

Access Fees $135,281 due to Full Time Equivalent count; OC Depts. Operations $78,069 due to rates and associated participation; Reimb General $50,000 to reflect historical data and CLEMIS Citation $30,000 due to increased usage by Oakland and non-Oakland Agencies. Partially offset by decreased CLEMIS Crash ($50,000) due to decreased usage.

• Planned Use of Fund Balance increased by $120,104 to balance FY 2018 budget. • Transfers In decreased ($200,000) due to transfer from General Fund no longer required and one time appropriation ($10,553) for Miscellaneous

Capital Outlay Memo dated March 8, 2017. FY 2018 EXPENDITURES • Controllable Personnel includes a 3% salary increase and associated fringe benefits. Also reflects a one-time fringe benefit reduction in FY 2017

as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services decreased ($93,686) due to Bank Charges ($150,000) to reflect actual PayPal service costs for on-line processing and

payment of CLEMIS Citation and Crash transactions; Software Rental Lease Purchase ($100,000) and Software Maintenance ($50,000) due to support of computer aided dispatch (CAD) internally. Offset by increased Communications $100,000 due to projected connectivity costs; Equipment Maintenance $100,000 due to reduction in purchases of new hardware and Indirect Costs $6,314 to reflect actual expenditures.

• Depreciation increased $157,991 to reflect the projected depreciation schedule for FY 2018. • Internal Services increased $26,792 due to Info Tech Operations $59,346 based on rate adjustment and usage levels. Partially offset by decrease

in Radio Communications ($16,712) and Telephone Communications ($8,684) to reflect projected usage; Building Space Allocation ($6,511) Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements and Insurance Fund ($316) due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%).

FY 2019 REVENUES • Charges for Services decreased ($72,681) due to CLEMIS Crash ($100,000) usage by Oakland and non-Oakland Agencies. Partially offset by

increased Access Fees $26,554 due to Full Time Equivalent count and OC Dept. Operations $765 due to rates and associated participation. • Planned Use of Fund Balance decreased by ($834,900) to balance FY 2019 budget.

130

FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services decreased ($252,868) Equipment Maintenance ($100,000) to reflect projected expenditures and Professional Services

($152,868) to reflect a portion of CLEMIS development is being done in-house. • Depreciation decreased ($687,439) to reflect the projected depreciation schedule for FY 2019. • Internal Services increased $3,441 due to Building Space Allocation; rates are based on full cost recovery for building maintenance and

operations. FY 2020 REVENUES • Charges for Services increased $788 due to OC Depts. Operations as a result of rates and associated participation. • Planned Use of Fund Balance increased by $7,516 to balance FY 2020 budget.

FY2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Depreciation decreased ($21,467) to reflect the projected depreciation schedule for FY 2020. • Internal Services increased $194 due to Building Space Allocation; rates are based on full cost recovery for building maintenance and operations.


131

Fund:



RevenuesCharges for Services 214,665 214,665 231,566 16,901 7.87% 231,566 0 0.00% 231,566 0 0.00%Investment Income 3,000 3,000 3,000 0 0.00% 3,000 0 0.00% 3,000 0 0.00%Planned Use of Fund Balance 39,943 30,478 114,385 83,907 275.30% 184,176 69,791 61.01% 162,860 (21,316) -11.57%Transfers In 461,742 461,742 477,919 16,177 3.50% 477,919 0 0.00% 477,919 0 0.00%

Grand Total Revenues 719,350 709,885 826,870 116,985 16.48% 896,661 69,791 8.44% 875,345 (21,316) -2.38%

ExpendituresSalaries 282,997 282,997 290,677 7,680 2.71% 293,314 2,637 0.91% 295,977 2,663 0.91%Fringe Benefits 166,293 156,828 167,093 10,265 6.55% 168,103 1,010 0.60% 169,123 1,020 0.61%Contractual Services 201,112 201,112 227,752 26,640 13.25% 188,640 (39,112) -17.17% 163,640 (25,000) -13.25%Commodities 7,000 7,000 7,000 0 0.00% 7,000 0 0.00% 7,000 0 0.00%Depreciation 13,333 13,333 84,727 71,394 535.47% 189,983 105,256 124.23% 189,984 1 0.00%Internal Services 48,615 48,615 49,621 1,006 2.07% 49,621 0 0.00% 49,621 0 0.00%

Grand Total Expenditures 719,350 709,885 826,870 116,985 16.48% 896,661 69,791 8.44% 875,345 (21,316) -2.38%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN53100 - Fire Records Management




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INFORMATION TECHNOLOGY – FIRE RECORDS MANAGEMENT FUND (Page 540) BUDGET HIGHLIGHTS

FY2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services increased $16,901 due to actual revenue incurred for Non-Oakland County Agencies. • Planned Use of Fund Balance increased $83,907 to balance FY 2018 budget. • Transfers In increased $16,177 based on the current funding level based on Outside Agency revenue.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services increased $26,640 due to Professional Services $25,000 and Indirect Cost $1,640 to reflect projected expenses. • Depreciation increased $71,394 to reflect the projected depreciation schedule for FY 2018. • Internal Services increased $1,006 based Info Tech Operation rate allocation.

FY 2019 REVENUES • Planned Use of Fund Balance increased $69,791 to balance FY 2019 budget.

FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services decreased ($39,112) due to Software Support Maintenance for reduction in maintenance contract rate. • Depreciation increased $105,256 to reflect the projected depreciation schedule for FY 2019. FY 2020 REVENUES • Planned Use of Fund Balance decreased ($21,316) to balance FY 2020 budget. FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services decreased ($25,000) due to reduction in Professional Services to reflect projected expenses.


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Fund:



RevenuesCharges for Services 7,435,788 7,605,788 8,135,000 529,212 6.96% 8,135,000 0 0.00% 8,135,000 0 0.00%Investment Income 180,000 180,000 210,000 30,000 16.67% 160,000 (50,000) -23.81% 100,000 (60,000) -37.50%Planned Use of Fund Balance 6,213,108 6,036,352 5,764,201 (272,151) -4.51% 4,489,012 (1,275,189) -22.12% 3,802,204 (686,808) -15.30%Transfers In 0 39,000 0 (39,000) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Revenues 13,828,896 13,861,140 14,109,201 248,061 1.79% 12,784,012 (1,325,189) -9.39% 12,037,204 (746,808) -5.84%

ExpendituresSalaries 673,142 673,142 686,108 12,966 1.93% 691,759 5,651 0.82% 697,467 5,708 0.83%Fringe Benefits 387,813 370,057 389,765 19,708 5.33% 391,929 2,164 0.56% 394,115 2,186 0.56%Contractual Services 3,687,719 3,687,719 5,896,999 2,209,280 59.91% 5,222,275 (674,724) -11.44% 5,222,275 0 0.00%Commodities 324,814 324,814 524,814 200,000 61.57% 524,814 0 0.00% 524,814 0 0.00%Depreciation 7,182,376 7,182,376 5,331,013 (1,851,363) -25.78% 4,670,046 (660,967) -12.40% 3,915,192 (754,854) -16.16%Intergovernmental 0 50,000 0 (50,000) -100.00% 0 0 0.00% 0 0 0.00%Internal Services 1,287,032 1,287,032 1,280,502 (6,530) -0.51% 1,283,189 2,687 0.21% 1,283,341 152 0.01%Transfers Out 286,000 286,000 0 (286,000) -100.00% 0 0 0.00% 0 0 0.00%

Grand Total Expenditures 13,828,896 13,861,140 14,109,201 248,061 1.79% 12,784,012 (1,325,189) -9.39% 12,037,204 (746,808) -5.84%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN53600 - Radio Communications




134

INFORMATION TECHNOLOGY – RADIO COMMUNICATIONS FUND (Page 547) BUDGET HIGHLIGHTS

FY2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET

FY 2018 REVENUES • Charges for Services increased $529,212: E 911 Surcharge $510,000 as a result of rate increase per resolution M.R. #17087 and Leased

Equipment $19,212 to reflect historical data. • Income Investment increased $30,000 due to increased cash balance available for investments. • Planned Use of Fund Balance decreased ($272,151) to balance FY 2018 budget. • Transfers In decreased ($39,000) as there are no anticipated transfers in for purchase of equipment.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services increased by $2,209,280: Software Maintenance $2,057,416 for 9-1-1 Emergency Services IP Network (ESINet);

Communications $100,000 due to phasing out Integrated Services Digital Network; Tower Charges $47,784 due to increase in rent of towers and Indirect Cost $4,080 to reflect projected expenses.

• Commodities increased $200,000 due to Parts and Accessories for inventory of new radios. • Depreciation decreased ($1,851,363) to reflect the projected depreciation schedule for FY 2018 for 9-1-1 Emergency Services IP Network

(ESINet) and new radio equipment. • Intergovernmental decreased ($50,000) due to one-time appropriation of transfer to municipalities for Public Safety Answering Point

(PSAP) cessation settlement payments per resolution M.R. #16302. • Internal Services decreased ($6,530) due to Info Tech Operations ($3,270), Telephone Communications ($3,210), Motor Pool ($1,500)

and Motor Pool Fuel ($900) due to rate allocations and usage levels; Insurance Fund decreased ($647) due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%). Offset by increased Building Space $2,774 as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements; and Info Tech Managed Print Services $223 due to usage.

• Transfers Out decreased ($286,000) due to transfer to the CLEMIS Fund no longer required.

FY 2019 REVENUES • Income Investment decreased ($50,000) due to decreased cash balance available for investments. • Planned Use of Fund Balance decreased ($1,275,189) to balance FY 2019 budget.

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FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services decreased ($674,724) due to Software Maintenance for 9-1-1 Emergency Services IP Network (ESInet). • Depreciation decreased ($660,967) to reflect the projected depreciation schedule for FY 2019 for 9-1-1 Emergency Services IP Network

(ESINet) and new radio equipment. • Internal Services increased $2,687 due to Building Space Allocation; building rates are based on full cost recovery for building


FY 2020 REVENUES • Income Investment decreased ($60,000) due to decreased cash balance available for investments. • Planned Use of Fund Balance decreased ($686,808) to balance FY 2020 budget. FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Depreciation decreased ($754,854) to reflect the projected depreciation schedule for FY 2020. • Internal Services increased $152 based on expected rate and usage levels. Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

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Fund:



RevenuesCharges for Services 25,586,966 25,618,176 26,869,644 1,251,468 4.89% 26,988,091 118,447 0.44% 27,038,519 50,428 0.19%Ext ISF Charges for Services 1,060,410 1,064,848 1,558,848 494,000 46.39% 1,558,848 0 0.00% 1,558,848 0 0.00%Investment Income 100,000 100,000 100,000 0 0.00% 100,000 0 0.00% 100,000 0 0.00%Planned Use of Fund Balance 5,401,558 5,341,152 5,811,608 470,456 8.81% 6,298,256 486,648 8.37% 6,173,136 (125,120) -1.99%Other Revenues 5,000 5,000 5,000 0 0.00% 5,000 0 0.00% 5,000 0 0.00%Gain or Loss on Exchg of Asset 5,500 5,500 5,500 0 0.00% 5,500 0 0.00% 5,500 0 0.00%Capital Contributions 325,000 325,000 0 (325,000) -100.00% 0 0 0.00% 0 0 0.00%Transfers In 3,906,676 4,143,349 3,906,676 (236,673) -5.71% 3,906,676 0 0.00% 3,906,676 0 0.00%

Grand Total Revenues 36,391,110 36,603,025 38,257,276 1,654,251 4.52% 38,862,371 605,095 1.58% 38,787,679 (74,692) -0.19%

ExpendituresSalaries 10,778,390 10,778,390 11,036,965 258,575 2.40% 11,146,159 109,194 0.99% 11,256,447 110,288 0.99%Fringe Benefits 6,172,853 5,802,213 6,132,017 329,804 5.68% 6,176,476 44,459 0.73% 6,218,739 42,263 0.68%Contractual Services 14,380,622 14,959,536 15,369,206 409,670 2.74% 15,302,375 (66,831) -0.43% 15,309,258 6,883 0.04%Commodities 1,305,144 1,305,144 1,628,670 323,526 24.79% 1,619,509 (9,161) -0.56% 1,619,509 0 0.00%Depreciation 2,716,281 2,719,922 3,109,265 389,343 14.31% 3,598,153 488,888 15.72% 3,361,847 (236,306) -6.57%Internal Services 1,037,820 1,037,820 981,153 (56,667) -5.46% 1,019,699 38,546 3.93% 1,021,879 2,180 0.21%

Grand Total Expenditures 36,391,110 36,603,025 38,257,276 1,654,251 4.52% 38,862,371 605,095 1.58% 38,787,679 (74,692) -0.19%

FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN63600 - Information Technology




137

INFORMATION TECHNOLOGY FUND (Page 580) BUDGET HIGHLIGHTS

FY 2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET FY 2018 REVENUES • Charges for Services increased $1,251,468: Oakland County Department Operations $725,549 to offset increase in IT Operations for the

replacement of the imaging system; Non-Governmental Operations $48,146 to offset increase in IT Operations for cost of new software which includes a one-time purchase for Water Resources Commissioner (WRC) equipment $31,961; Oakland County Depts. Development Support $372,824 and Non-Governmental Development $107,548 due to seven (7%) rate increase for services; Managed Print Services $15,237 to offset increase in expenses for Internal Service Fund Managed Print Services. Partially offset by decreased Equipment Rental ($17,836) due to one-time appropriation in FY 2017 from the Sheriff Department for equipment.

• Ext. ISF Charges for Services increased $494,000 due to Ext-Enhanced Access Fees Revenue for customer usage. • Planned Use of Fund Balance increased $470,456 to balance FY 2018 budget. • Capital Contributions decreased ($325,000) due to projects estimated to be completed in FY 2018 that are funded from Building Authority

bond proceeds. • Transfers In decreased by ($236,673) for a one-time appropriation transfer of ($202,626) from Water Resources Commissioner from

Water and Sewer funds to the Information Technology Fund for Interactive Voice Response (IVR) solution and Automatic Call Distribution (ADC) solution project per resolution M.R. #17043 and transfer of ($34,047) from the Sheriff’s Department for equipment.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Overall position changes include upward reclassification of reclassify two (2) IT Security Specialists positions (1080101-05342,

01596) to Systems Engineer positions with a total cost of $12,451. • Contractual Services increased $409,670: Software Maintenance $728,999 for Geographic Information System (GIS) licensing costs;

Bank Charges $216,000 and Charge Card Fee $50,000 for Access Oakland transactions; Indirect Cost $33,688 due to two 2% increase to reflect projected costs; and Software Rental Lease $8,272 due to Cyber Security. Partially offset by decreases for Professional Services ($456,126) to reflect anticipated expenses; Contracted Services decrease ($78,560) to offset the increase in Technical Systems Network Software Support and Maintenance line item; Communications ($47,203) based on usage; Equipment Maintenance ($36,400) reduced for IBM Equipment Maintenance and Freight and Express ($9,000) based on historical data.

• Commodities increased $323,526 primarily due to Expendable Equipment for Cyber Security. • Depreciation increased $389,343 due to projected capital assets in progress becoming operational in FY 2018. • Internal Services net decrease ($56,667) is primarily due to Building Space Allocation ($63,844) as Facilities Maintenance & Operations

determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Partially offset by increased Insurance Fund

138

$3,777 due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%); Motor Pool Fuel $2,500 and Motor Pool $900 due rate adjustment and usage levels.

FY 2019 REVENUES • Charges for Services increased $118,447 due to Oakland County Depts. Development Support $56,988 and Non-Governmental

Development $16,440 due to one 1% rate increase for services; Oakland County Department Operations $26,580 to offset increase in IT Operations for the replacement of the imaging system; Equipment Rental $20,000 for new equipment purchases for Medical Examiner's Office. Partially offset by decrease in Non-Governmental Operating ($1,561) for ongoing software maintenance costs for WRC equipment $30,400.

• Planned Use of Fund Balance increased $486,648 to balance FY 2019 budget. FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services decreased ($66,831) due to Software Rental Purchase ($148,219), Professional Services ($98,300) and Contracted

Services ($3,146) due to a realignment of the budget to reflect projected activity. Partially offset by increase in Software Maintenance $155,588 for software support; Communications $18,246 and Freight and Express $9,000 based on usage.

• Depreciation increased $488,888 due to projected capital assets in progress becoming operational in FY 2019. • Internal Services net increase of $38,546 is due to Building Space Allocation; rates are based on full cost recovery for building


FY 2020 REVENUES • Charges for Services increased $50,428 due to Oakland County Depts. Development Support $57,559 and Non-Governmental

Development $16,604 due to one 1% rate increase for services; Oakland County Department Operations ($23,735) to offset IT Operations for the replacement of the imaging system.

• Planned Use of Fund Balance decreased ($125,120) to balance FY 2020 budget. FY2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services increased $6,883 due to Software Maintenance $35,883 for software support and Communications $18,904 due to

projected usage. Partially offset by decrease in Software Rental Purchase ($20,000) and Professional Services ($18,850) to reflect anticipated expenses; Freight and Express ($9,000) based on usage.

• Depreciation decreased ($236,306) due to capital assets becoming fully depreciated.

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• Internal Services net increase of $2,180 is due to Building Space Allocation; rates are based on full cost recovery for building maintenance and operations.


140

Fund:



RevenuesCharges for Services 2,842,298 2,842,298 2,842,228 (70) 0.00% 2,841,712 (516) -0.02% 2,841,712 0 0.00%Ext ISF Charges for Services 12,000 12,000 12,000 0 0.00% 12,000 0 0.00% 12,000 0 0.00%Investment Income 30,000 30,000 30,000 0 0.00% 30,000 0 0.00% 30,000 0 0.00%Planned Use of Fund Balance (12,083) (20,390) 197,903 218,293 -1070.59% 201,785 3,882 1.96% 205,215 3,430 1.70%


ExpendituresSalaries 233,746 233,746 244,499 10,753 4.60% 246,934 2,435 1.00% 249,393 2,459 1.00%Fringe Benefits 146,113 137,806 148,696 10,890 7.90% 149,629 933 0.63% 150,571 942 0.63%Contractual Services 1,826,242 1,826,242 1,827,492 1,250 0.07% 1,828,872 1,380 0.08% 1,828,872 0 0.00%Commodities 175,538 175,538 177,118 1,580 0.90% 175,222 (1,896) -1.07% 175,222 0 0.00%Depreciation 18,418 18,418 207,000 188,582 1023.90% 207,000 0 0.00% 207,000 0 0.00%Internal Services 472,158 472,158 477,326 5,168 1.09% 477,840 514 0.11% 477,869 29 0.01%


FY2018 AND FY2019 AND FY2020 County Executive Budget Recommendation - Categorical VarianceOAKLAND COUNTY, MICHIGAN67500 - Telephone Communications




141

INFORMATION TECHNOLOGY – TELEPHONE COMMUNICATIONS FUND (Page 589) BUDGET HIGHLIGHTS

FY2018/2019/2020 COUNTY EXECUTIVE RECOMMENDED BUDGET

FY 2018 REVENUES • Charges for Services decreased slightly due to Sale of Phone Service Internal to reflect billable activity. • Planned Use of Fund Balance increased $218,293 to balance FY 2018 budget.


FY 2017 as noted in the FY 2017 First Quarter Financial Forecast resolution. • Contractual Services increased $1,250 due to Indirect Cost $2,900 to reflect anticipated activity. Partially offset by decrease in

Communications ($1,650) due to adjustment for new equipment. • Commodities increased $1,580 due to Expendable Equipment use. • Depreciation increased $188,582 to reflect the projected depreciation schedule for FY 2018. • Internal Services increased $5,168 due to Info Tech Operations $6,397 and Motor Pool Fuel Charges $175 due to rate adjustment and

usage levels. Partially offset by decrease in and Building Space Cost Allocation ($1,039) as Facilities Maintenance & Operations determines the rates for each building based on estimated costs to operate and maintain the building; the FY 2018 building rates have been adjusted in order to bring equity in line with Federal OMB Uniform Guidance requirements. Motor Pool ($300) due to usage and Insurance Fund ($82) due to fluctuations associated with the allocation methodology used for purposes of assigning risk to the County’s various cost centers, which is based on historical experience (50%) and current exposure of budgeted positons (50%).

FY 2019 REVENUES • Charges for Services decreased ($516) due to Sale of Phone Service Internal to reflect billable activity. • Planned Use of Fund Balance increased $3,882 to balance FY 2019 budget. FY 2019 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Contractual Services increased $1,380 due to Communications adjustment for new equipment. • Commodities decreased ($1,896) due to Expendable Equipment use. • Internal Services increased $514 due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations.

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FY 2020 REVENUES • Planned Use of Fund Balance increased $3,430 to balance FY 2020 budget. FY 2020 EXPENDITURES • Controllable Personnel includes a 1% salary increase and associated fringe benefits. • Internal Services increased slightly due to Building Space Cost Allocation; rates are based on full cost recovery for building maintenance

and operations. Note: To balance proprietary fund budgets, the following accounts are used: Planned Use of Fund Balance (budgeted loss) and Budgeted Equity Adjustment (planned surplus).

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