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HomeMy WebLinkAboutResolutions - 1988.05.12 - 17561MISCELLANEOUS RESOLUTION 88110 April 12, 1988 BY: FINANCE COMMITTEE, DR. G. WITTIAM CADDETT, CHAIRPERSON IN RE: MANTACEMENT AND BUDGET DEPARTMENT - 1987 YEAR-END REPORT AND BUDGET AMENDMENTS • TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS Mr. Chairperson, Ladies and Gentlemen: WHEREAS all accounts have been posted and final adjustments made for 1987; and WHEREAS Restatement #1 of the Government Accounting, Auditing and Financial Reporting standards requires that encumbrances and appropriations carried forward be treated as a designated fund balance at year-end and that such amounts be reappropriated in the subsequent year in order to be available for expenditures; and WHEREAS the results of operations after consideration of expenditures, accruals, encumbrances, appropriations carried forward, transfers, adjust- ments and closing entries produces an excess of available resources over total charges as reflected in the attached schedules; and WHEREAS the balance as of December 31, 1987 was $5,743,306 of which $4,467,200 was committed to the 1988 budget by Miscellaneous Resolution leaving an uncommitted balance of $1,276,106; and WHEREAS a balance of $610,591 remains available from the 1.986 balance. NOW THEREFORE BE IT RESOLVED that the report of operations is accepted and the results of operations by line-item after inclusion of expenditures, accruals, encumbrances, appropriations carried forward, transfers, adjust- ments and closing entries are approved. BE IT FURTHER RESOLVED that the various line-items in the 1988 budget be amended to include the encumbrances in the amount of $309,987 and appro- priations carried forward in the amount of $494,080 as detailed in the attached schedules. BE IT FURTHER RESOLVED that the following adjustments to undesignated fund balance take place; Balance before Adjustments: $7,721,643 Add to General Fund Balance: Repayment of advance for C.O.S.D.S. Pontiac Township 43 Close Indigent Housing Fund Reduction to Imprest Cash Total Additions Transfer to Designated Fund Balance: _ Expansion of Jail Services Solid Waste Professional Services Sheriff Road Patrol Grant PA416 Total Transfers Balance After Adjustment: LesQ Amount Comm7tted 7 ud,707 $ 35,700 1,165 21,235 $ 58,100 $1,000,000 748,305. 52,036,47 55,743,306 4,467,200 51,276,106 1988 Reserve for Transfers Special Contingency 1,176,106 (2.1/ / Date 1. Murphy, C—ounty'Execui BE IT FURTHER RESOLVED that the excess $1,276,106 is recognized as the undesignated General Fund balance as of December 31, 1987. BE IT FURTHER RESOLVED that the 1987 Balance $(1,276,106) and the balance available from 1986 $(610,591) be appropriated as follows: 1988 Non Departmental Appropriation Insulation Upgrade $ 710,591 $1,886,697 MI. Chairperson, on behalf of the Finance Comdttee, I move the adoption of the forecKDinc resolution. FINANCE COKMITTF HEMY APPROVE THE FOREGOING RESOLUTION 500.00 SCHEDULE A COUNTY OF OAKLAND Explanation of Appropriations Carried Forward - 1987 1) Probate Court Outside printing not received in 1987 by Legal Processing Division. 2) Prosecuting Attorney Grant Match appropriation of $44,710 to finance County's portion of Anti-Drug Abuse Grant. Appropriation of $10,000 for purchase of two (2) personal computers. Appropriation of $435 for Office Supplies not received in 1987. 3) Board of Commissioners Balance of appropriation for Legal Expense work in process - $10,057; Capital Outlay - $471.12 and Commissioners' Memento Budget - $138 for items not received in 1987. 4) Cultural Affairs Balance of Special Projects appropriation for Sesquicentennial project (Veterans' Memorial). 5) Economic Development Group Appropriation for Challenge Grant Program in 1988 6) Materials Management Appropriation to finance cost of fixed asset inventory. 7) Planning Division Appropriation for printing of development docunents requested in 1987. 8) Medical Examiner Appropriation for Medical Supplies not received in 1987. 9) Health Total Appropriations Carried Forward 55,145.00 10,666.12 29,477.00 250,000.00 140,000.00 2,692.52 399.70 5,200.00 $494,080.34 Prepared by: Budget Division appropriations SCHEDULE .8 COUNTY OF OAKLAND OUTSTANDING PURCHASE ORDER ENCUMBRANCES GO Or i AL FUNDS December 31, 1987 Circuit Court Administration District Court, Division 1, Walled Lake Probate Court Sheriff Department Prosecuting Attorney Clerk/Register of Deeds Treasurer Board of Commissioners Library Board Drain Commissioner County Executive Administration Corporation Counsel Cultural Affairs Economic Development Group Accounting Division Purchasing Division Equalization Division Safety Division Probation Division Public Works Administration Sewer, Water & Solid Waste Division Planning Division Personnel Merit System Administration Personnel - Selection, Placement & EEO Health Division Medical Care Facility Children's Village Social Services Medical Examiner Cooperative Extension EMS & Disaster Control Animal Control Veterans' Services Southfield Health Land Improvement Total $ 1,168.44 4,413.01 10,154.58 37,335.77 678.42 8,063.00 4,638.70 1,544.82 1,101.68 612.00 552.24 859.67 1,788.00 101,530.82 154.96 1,805.04 1,689.50 3,834.31 582.92 248.04 514.80 78,381.74 75.00 2,632.00 23,518.16 2,280.00 668.50 1,077.75 4,223.08 1,256.69 1,798.74 220.22 583.96 10,000.00 $309,986.56 Prepared by: Budget Division outstanding 12th day of May ALIF, County CleraRa9Tster of LY tfl May 12, 1988 Resolution # 88110 Moved by Caddell supported by R. Kuhn the resolution be adoptedk AYES: Gosling, Hobart, Jensen, R. Kuhn, S. Kuhn, Lanni, Law, Luxon, McConnell, A. McPherson, R. McPherson, Moffitt, Page, Perniok, Rewold, Skarritt, Wilcox, Aaron, Bishop, Caddell, Calandra, Crake, 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 havin„7 a seal, do hereby certify that I have compared the annexed copy of Miscellaneous Resolution g 88110 adopted by the Oakland Co,_,:-lty Board of Commissioners at their meeting held on May 12 1988 with the original record thereof no., reining in my office, and that it is a true and correct transcript therefrom, end of the whole thereof. In Testimony Whereof, r. have hereunto set my hand and affixed the seal of said County at Pontiac, Michigan this