HomeMy WebLinkAboutResolutions - 1983.07.14 - 11557MISCELLANEOUS RESOLUTION # 83204 July 14, 1983
BY FINANCE COMMITTEE, DR. G. WILLIAM CADDELL, CHAIRPERSON
IN RE: APPROVAL OF PROCEDURE FOR ACCEPTANCE OF A GIFT DONATION
AND/OR GIFT ITEM FROM PRIVATE SOURCES
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Mr. Chairperson, Ladies and Gentlemen:
WHEREAS Miscellaneous Resolution #8145, Approval of Revised Federal and State
Grants Application Procedure, established written procedures for the application and the
acceptance of Federal and State Grants; and
WHEREAS private individuals and organizations periodically donate gifts in the form
of financial resources and/or capital equipment to Oakland County government that are
important additions to the continuation and improvement of services and programs provided
to Oakland County citizens; and
WHEREAS the Finance Committee has requested and received from the Department
of Management and Budget written procedures for recognition and acceptance of gifts from
private donors, entitled Acceptance of a Gift Donation and/or Gift Item From Private
Sources Procedure, copy of which is attached herein; and
WHEREAS in such procedures it is recommended that gift donations he categorized,
such that gifts with a value of $9,999.99 or less, with no match requirement or other
financial implications to the County, be accepted administratively; and
WHEREAS it is recommended that gift donations with a value of $10,000 or greater,
with no match requirement or other financial implications to the County, be reviewed by the
Department/Division Liaison Committee and acknowledged by the Board of Commissioners
via signed resolution; and
WHEREAS it is recommended that gift donations of any amount containing matching
requirements or other financial implications to the County be formally approved by the
Board of Commissioners through signed resolution; and
WHEREAS it is further recommended that all gift donation amounts be accounted for
in the appropriate departmental donation fund account (201) and gifts other than cash be
recorded as general fixed County assets; and
• WHEREAS the Finance Committee has reviewed and recommends the adoption of the
proposed Acceptance of A Gift Donation and/or Gift Item From Private Sources Procedure,
NOW THEREFORE BE IT RESOLVED that, effective immediately, the Acceptance of
a Gift Donation and/or Gift Item. From Private Sources Procedure, as presented, be and are
hereby adopted.
The Finance Committee, by Dr. G. WWiam Caddell, Chairperson, moves the adoption
of the foregoing resolution.
FINANCE COMMITTEE
OAKLAND COUNTY
ACCEPTANCE OF 7\--.57)-F5-57175NTAND/OR GIFT ITEM
. FROM PRIVATE SOURCES PROCEDURE
In recent years it has become an increasingly difficult challenge to fund County services and
programs at prior year levels, and to establish new and innovative ones. Federal and State
grant and revenue sharing monies have, in the past, provided County government with the
opportunity to meet community needs with services and programs that otherwise would not
have been provided. Federal and State reductions, however, have caused this source ef
funding to decrease while community needs continue. Under these circumstances
particularly, private gifts, whether in the form of cash and/or other types of valuables,
become welcome and important additional resources for continuing and improving upon the
quality of County services and programs. In recognition of this fact, as well as the
uniqueness of this form of resource, procedures have been established wherein private gifts
will be officially acknowledged by the County and accepted.
1. Gift donation amounts and/or gift items shall be classified according to one (1)
of the following categories:
A. Gifts with a value of $9,999 or less, with no match requirement or other
financial implication to the County.
B. Gifts with a value of $10,000 or greater, with no match requirement or
other financial implication to the County.
C. Gifts with a value of any amount, with financial implication to the County.
"Financial implication" shall be defined as any one-time, continuing,
maintenance, and/or future costs incurred by the County as a result of
acceptance of a proposed gift donation amount and/or gift item.
II.
•
- Gift donation amounts and/or gift items with a value of $9,999.99 or less, with
no match requirement or other finandial implication to the County, shall be
accepted and processed administratively through the County Executive
Department of Management and Budget The prospective Department/Division
recipient shall list in writing, the gift donation amount and/or a brief description
of the gift item, as well as a brief description of the purpose for which donation
is being made, and shall send the letter directly to the Department of
Management and Budget, Accounting Division. Gift donation amounts shall be
placed in the appropriate departmental donation fund account (201) and records
maintained in the Trial Balance/Expenditure Fund Report within the Accounting
Division. Gifts other than cash shall be recorded as general fixed County assets.
Gift donation amounts and/or gift items with no match requirement or other
financial implication to the County, but with a value of $10,000 or greater, shall
be accepted andprocessed according to the following procedure:
A. The prospective Department/Division recipient is to notify the Chairman
of the Department/Division Liaison Committee in writing of a donor's
decision to make a gift donation to the County. The letter shall identify
the donor or, if desired, request anonymity of the donor; list gift donation
amount and/or a description of gift item; and contain a brief description of
the purpose for which donation is being made.
B. The Liaison Committee of the Board of Commissioners shall review the
letter to determine the acceptance decision and to recommend to the
Board of Commissioners. After review a resolution shall be forwarded to
the Board of Commissioners. The Board of Commissioners shall talse final
action on the gift donation resolution.
C. Gift donation amounts in this category shall be recorded and maintained in
the appropriate departmental donation fund account (201) in the same
manner as Item H above. Gifts other than cash shall be recorded in the
, same manner as item II above.
IV. Any gift donation amount and/or gilt item with financial implicatioos to the
County, regardless of amount, shall be processed according to the following
procedure:
A. The prospective Department/Di\ ision recipient is to notify the Chairperson
of the Department/Division Liaison Committee in writing of a donor's
decision to make a gift donation to the County. The letter shall contain
the same information listed in Item III, A above.
B. The Liaison Committee of the Board of Commissioners shall review the
letter, programmatic aspects of the prospective gift donation, other
pertinent information and formulate a recommendation via resolution. The
resolution shall be sent to the Board of Commissioners for referral to the
Finance Committee.
C. The Finance Committee of the Board of Commissioners shall review the
resolution, determine financial implications to the County, write a fiscal
note and return to the Board of Commissioners.
D. The Board of Commissioners shall take final action on the gift donation.
The official acknowledgement and acceptance of any gift donation amount
and/or gift item with financial implications to the County shall have
approval by the Board of Commissioners in the' form of a signed resolution,
E. Any accepted gift donation amounts in this category shall be recorded and
maintained in the appropriate departmental donation fund account (201) in
the same manner as Item II above. Gifts other than cash accepted in this
category shall be recorded in the same manner as Item II above.
V. In the event of a question as to dollar value amount of any gift item presented
for acceptance, the Director of Management and budget, through the Purchasing
Division, Accounting Division and/or other appropriate information source shall
determine and provide, a dollar value amount for any tangible gift item in
question.
VI. The County Executive, Department of Management and Budget shall be
responsible for all administrative actions necessary for the accounting of all gift
donation amount and item acceptances. These actions may include, but are not
limited to, establishment of accounts, administrative procedures, etc.
VII. Availability of documents relative to any gift donation amount and/or gift item
shall remain the responsibility of the following:
Letter - Recipient Department or Division
Receipt - Accounting Division
Resolution - County Clerk
Committee Minutes - Board of Commissioners
The recipient Department/Division shall have ultimate responsibility for
information relative to acceptance of any gift donation amount and/or gift item
within the Department/Division.
VIII. A beginning - ending trial balance report shall be included as an addendum to the
quarterly forecast report made to the Finance Committee of the Board of
Commissioners.
#83204 July 14, 1983
14th day of July 1983
Moved by Caddell supported by Rewold the resolution be adopted,
AYES: Foley, Fortino, Geary, Gosling, Hobart, R. Kuhn, Lanni, Law,
McConnell, McDonald, McPherson, Moffitt, Moore, Nelson, Olsen, Page, Perinoff,
Price, Rewold, Wilcox, Caddell, Calandro, Doyon. (23)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland and having a seal,
do hereby certify that I have compared the annexed copy of
Miscellaneous Resolution # 83204 adopted by the Oakland County Board of Commissioners
at their meeting held on July 14, 1983
with the original record thereof now remaining in my office, and
that it is a true and correct transcript therefrom, and of the
whole thereof;
In Testimony Whereof, 1 have hereunto set my hand and affixed the
seal of said County at Pontiac, Michigan
this
LYNN D/ALLEN, County Clerk/Register of DeE