Finance staff present FY26 Q1 forecast; commissioners ask for clearer narrative with recommendation

Deputy CFO Cheryl Johnson and budget chief Brent Strong presented Oakland County's FY26 first-quarter financial forecast and related budget amendments, telling the committee that revenue variances are driven largely by increased health-department charges (immunizations/vaccinations) while some district-court fee lines remain unfavorable.

Brent Strong walked commissioners through a summary sheet that highlights revenue composition (taxes ~52% of revenue) and expense concentration across five major areas: sheriff's office, circuit court, health and human services, non-EP departmental items and public services. He said the forecast sheet had been corrected to reflect a prior reporting error in law-enforcement overtime that would be fixed before the full board package is released.

Commissioners asked for more narrative context attached to the numerical pages and clarity on prior-year revenue adjustments; staff explained those adjustments often reflect timing differences and delayed federal or state receipts. Commissioner Smith Charles asked how the committee should record its recommendation; staff said the forecast and associated amendments are intended as the committee's quarterly report and that a summary/resolution would be attached for the board floor.

The committee voted 7-0 to recommend the forecast package and associated amendments to the full board, with staff agreeing to attach a concise summary sheet and correct formatting issues prior to the board packet.