HomeMy WebLinkAboutResolutions - 1992.04.01 - 19369e • Apri.1 2, 1992
MISCELLANEOUS RESOLUTION #92062
BY: FINANCE COMMITTEE, DR. G. WILLIAM CADDELL, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET- 1991 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 1991; 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 operation after consideration of
expenditures, accruals, encumbrances, appropriations carried forward,
transfers, adjustments, 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, 1991, was $5,440,653 of
which $3,390,682 was committed to the 1992 Budget by Miscellaneous
Resolution #91263 leaving an uncommitted balance of $2,049,971; and
WHEREAS upon review of the Workers' Compensation Fund it was
recommended by Risk Management that an additional $940,362 be added to
the fund, needed for reserves on claims filed and for incurred but not
reported claims; and
WHEREAS several Drain Projects have been completed and several are
in process which the Drain Commissioner expects will be assessed to the
County General Fund in 1992 for the County's share totaling $596,200
(these municipal projects were not financed with bonds and
municipalities request full reimbursement); and
WHEREAS funding for treatment of storm water runoff from county
roads per Miscellaneous Resolution #91284 was not paid in 1992 and
those funds ($44,100) must be reappropriated in 1992 to the Drain
Assessment and Maintenance Account; and
WHEREAS the State of Michigan has notified Oakland County that
revenue receivable in 1992 per Public Act 106 and 107 (Convention
Facilities Tax and Liquor Tax) is $465,043 which is $28,618 less than
the revenue budget, thus the 1992 Budget should be reduced (Revenue and
Contingency accounts); and
WHEREAS a portion of the 1991 balance includes unspent Convention
Facility Tax Revenue (50% of which is designated by law for substance
abuse programs) and consistent with past practice, $350,797 of the
unspent revenue should be appropriated in 1992 in the Health Division
Satellite Centers account; and
WHEREAS special maintenance projects for Circuit Court were
approved and included in the Special Projects portion of the 1992
Budget but inadvertently omitted from the line item detail in the
Circuit Court portion of the Budget, therefore, a reduction in the 1992
Contingency account of $38,100 is required; and
WHEREAS operating appropriations for the administrative unit of
Central Services were not provided in the 1992/1993 Recommended Budget
pending possible reorganization, but due to the appointment of a new
Director of Central Services in October 1991, an operating
appropriation is needed which requires a reduction in the Contingency
account of $2,320 for both 1992 and 1993.
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, adjustments, and closing entries are approved.
BE IT FURTHER RESOLVED that various line items in the 1992 Budget
be amended to include encumbrances in the amount of $135,842 and
appropriations carried forward of $3,516,113 as detailed in the
attached schedule.
BE IT FURTHER RESOLVED that the following adjustments to the
designated fund balance be approved:
Balance before Adjustment
Add to General Fund Balance:
Repayment of Advance for Lake Charnwood
Repayment of Advance for Bunny Run Lake Level
Balance After Adjustments
Deduct from Undesignated General Fund Balance:
Adjust for Increase in Petty Cash
Advance for Bunny Run Lake Dam
Total Deductions
Balance after Adjustments
Less Amount Committed to 1992 Budget
1991 Undesignated Fund Balance
$5,433,773.49
16,084.01
112,880.07
$5,562,737.57
2,085.00
120,000.00
$ 122,085.00
$5,440,652.57
3,390,682.00
$2,049,970.57
BE IT FURTHER RESOLVED that the excess of $2,049,971 is recognized
as the undesignated General Fund Balance as of December 31, 1991, and
is available for appropriation.
ITEBYAPPROVETHE FOREGO 'G RESOLUTION
4 bid 44a/
Daniel T. Mu rp County -4,""blrf Date ,Cmir0
BE IT FURTHER RESOLVED that the 1992/1993 Budget be amended as
follows:
1992 1993
GOVERNMENTAL FUNDS
Revenues
General Fund (10100)
909-01-00-9901 Prior Year Balance $2,049,971 0
903-01-00 -9341 Convention Facility Tax (28,618) 0
Subtotal $2,021,353 0
Expenditures
General Fund (10100)
901 -01-00 -8734 Transfer-Workers' Comp. $ 940,362 0
901-01-00-9108 Current Drain Assessments 640,300 0
311-01-00-8404 Circuit Court Special Proj. 38,100 0
131-01-00-3514 Central Serv.-Memberships 200 200
131-01-00-3752 Central Serv.-Travel & Conf. 1,400 1,400
131-01-00-4909 Central Serv.-Postage 50 50
131-01-00-6640 Central Serv.-Equip. Rental 70 70
131-01-00-6641 Central Serv.-Conv. Copier 200 200
131-01-00-6670 Central Serv.-Stationery 200 200
131-01-00-6672 Central Serv.-Print Shop 200 200
131-01-00-6735 Central Serv.-Insurance 780 795
111-01-00-6735 County Exec.-Insurance (780) (795)
909-01-00-9900 Contingency 49,474 (2,320)
Health Fund (22100)
162-01-00-3682 Health Satellite Centers 350,797 0
Subtotal $2,021,353 0
Total Governmental Funds $ 0 0
WORKERS' COMPENSATION FUND (73510)
Revenue
915-02-00 -8101 Transfer from General Fund $ 940,362 0
1-73510-455-001 Revenue Over (Under)
Expenditures $ 940,362 0
Total 0 0
Mr. Chairperson, on behalf of the Finance Committee, I move the
adoption of the foregoing resolution.
FINANCE COMMITTEE
I:\LAUR\YEAREND.RES
4-10100-111-01-00-3342
4-10100-114-01-00-3582
4-10100-118-05-00-3704
4-10100-123-01-00-5998
4-10100-123-20-00-5998
4-10100-124-01-00-3204
4-10100-124-01-00-4898
4-10100-125-01-00-3582
4-10100-125-01-00-4898
4-10100-127-01-00-5998
4-10100-141-01-00-3525
4-10100-141-01-00-5998
4-10100-154-01-00-3344
4-10100-154-01-00-5998
4-10100-155-01-00-3302
4-10100-155-01-00-6672
4-10100-169-01-00-1001
4-10100-169-01-00-2077
4-10100-169-01-00-2079
4-10100-169-01-00-4982
4-10100-169-01-00-5998
4-10100-169-01-00-8670
4-10100-174-01-00-5998
4-10100-175-01-00-5998
4-10100-179-01-00-5998
2,102.00
2,102.00 8,511.50
0.00
19,881.00
19,881.00
900.00
187.00
16,500.00
17,587.00
8,167.00
1,658.00
710.00
50,000.00
60,535.00
9,599.69
20,571.44
17,918.20
64,856.92
0.00 3,794.04
COUNTY OF OAKLAND
OUTSTANDING PURCHASE ORDER ENCUMBRANCES
AND CARRY FORWARD
DIVISION
GENERAL FUND #10100
County Executive
Equipment repairs & Maint.
Public Info. (Printing)
Cultural Affairs (Sp. Project)
TOTAL
Management & Budget
Accounting (Misc. Cap. Outlay)
Drain Accounting (Misc. Cap. Outlay)
Purchasing (Advertising)
Purchasing (Office Supplies)
Equalization (Printing)
Equalization (Office Supplies)
Reimbursement (Misc. Cap. Outlay)
TOTAL
Public Works
Microfilming -Outside
Misc. Capital Outlay
TOTAL
Personnel
Examination Material
Misc. Capital Outlay
Data Processing (modem)
Print Shop (Merit System Book)
TOTAL
Medical Examiner
Salaries - Regular (Union)
Fringe Benefit - Ret. (Union)
Fringe Benefit - S.S. (Union)
Medical Supplies
Miscellaneous Capital Outlay
Trans. Out-Equip. Rental
(Liquid Chromatograph)
TOTAL
Public Services
District Ct. Prob. (Misc. Cap. Outlay)
Coop. Extension (Misc. Cap. Outlay)
Circuit Court Prob. (Misc. Cap. Outlay)
TOTAL
Outstanding
Purchase
Orders
119.50
240.00
6,050.00
6,409.50
1,007.04
409.44
581.16
242.80
6,379.72
767.85
211.68
9,599.69
690.44
690.44
331.20
331.20
2,858.40
1,463.52
4,321.92
1,448.76
504.96
1,840.32
3,794.04
CARRY
FORWARD TOTAL
Prepared by Budget Division 1
4-10100-191-01-00-3128
4-10100-192-01-00-5998
4-10100-195-01-00-3582
4-10100-195-01-00-3128
4-10100-195-01-00-3582
4-10100-195-01-00-4908
4-10100-195-01-00-6640
4-10100-195-01-00-3128
4-10100-212-01-00-4898
4-10100-212-10-00-5998
4-10100-213-01-00-5998
4-10100-214-01-00-3525
4-10100-214-01-00-4898
4-10100-311-05-00-3752
4-10100-311-05-00-5998
4-10100-311-09-00-3352
4-10100-311-05-00-5998
4-10100-322-01-00-3582
4-10100-324-01-00-5998
4-10100-325-01-00-4898
4-10100-341-03-00-6540
4-10100-341-01-00-5998
4-10100-344-01-00-4898
4-10100-346-01-00-4898
4-10100-347-01-00-5998
9,229.00
1,621.44
1,621.44 9,229.00
9,800.00
1,300.00
1,700.00
325.75
636.48
7,900.00
3,962.23 17,700.00
776.83
2,642.40
659.00
66,458.00
680.00
4,758.23 66,458.00
4,126.60
4,973.40
100.00
320.00
5,073.40 4,446.60
191.02
3,133.52
528.75
3,853.29 0.00
13,300.00
600.00
4,368.00
327.58
300.00
5,595.58 13,300.00
10,850.44
21,662.23
71,216.23
9,520.00
3,853.29
18,895.58
COUNTY OF OAKLAND
OUTSTANDING PURCHASE ORDER ENCUMBRANCES
AND CARRY FORWARD
DIVISION
Outstanding
Purchase
Orders
CARRY
FORWARD TOTAL
Community & Economic Development
Professional Services
Econ. Development (Misc. Cap. Outlay)
TOTAL
Planning
Printing (Graphic Hours)
Professional Services
Printing
Photographic Supplies
Equipment Rental
Professional Services (Planning & Zone
Center and P.O.'s)
TOTAL
Clerk\Register of Deeds
Admin. - Office Supplies
Legal Records - Misc. Cap. Outlay
Elections - Misc. Cap. Outlay
Microfilm - Outside
Office Supplies
TOTAL
Circuit Court
Travel & Conference (Judges)
Misc. Cap. Outlay
Family Counseling Services
Misc. Capital Outlay (Pace Warehouse)
TOTAL
District Courts
Div. I - Printing
Div. II - Misc. Cap. Outlay
Div. IV - Office Supplies
TOTAL
Probate Court
Microfilm & Reproductions
Misc. Cap. Outlay
Estates - Office Supplies
Training - Office Supplies
Field Svs.-Misc. Cap. Outlay
TOTAL
Prepared by Budget Division 2 07-Feb-92
COUNTY OF OAKLAND
OUTSTANDING PURCHASE ORDER ENCUMBRANCES
AN]) CARRY FORWARD
DIVISION
Outstanding
Purchase
Orders
CARRY
FORWARD TOTAL
14,076.30
8,599.90
8,270.00
21,011.50
1,541.99
63,419.13
170.85
1,000.00
7,238.88
497.75
8,907.48 116,918.82 125,826.30 TOTAL
428.80
682.00
3,090.32
826.56
35.88
1,626.00
950.00
2,602.00
21,045.74
230.00
2,450.00
33,967.30 0.00 33,967.30
83,000.00
123,890.00
1,948.63
1,555,728.45
25,000.00
1,200,000.00
2,174.74
2,174.74
2,187.84
208,838.63 211,013.37
2187.84 0.00
TOTAL
XV.
$7,248.32 $3417 228 SO' $3; 41$ 972. 82 ,
Prepared by Budget Division 3 07-Feb-92
4-10100-411-05-00-3050
4-10100-411-01-00-3100
4-10100-411-01-00-3128
4-10100-411-01-00-3152
4-10100-411-01-00-3180
4-10100-411-01-00-3582
4-10100-411-01-00-3582
4-10100-411-01-00-4898
4-10100-411-01-00-5998
4-10100-411-01-00-3297
Prosecuting Attorney
Defense Attorney Fees (Grand Jury)
Juror Fees & Mileage (Grand Jury)
Professional Services (Grand Jury)
Reporter & Steno Svs. (Grand Jury)
Witness Fees & Mileage (Grand Jury)
Printing (Subpeonas, etc.)
Printing
Office Supplies
Misc. Cap. Outlay
Court Transcripts
4-10100-431-01-00-3456
4-10100-432-01-00-4898
4-10100-433-10-00-4832
4-10100-433-35-00-5998
4-10100-434-15-00-4806
4-10100-436-30-00-3740
4-10100-436-35-00-4826
4-10100-439-10-00-3342
4-10100-439-10-00-4820
4-10100-439-10-00-4875
4-10100-439-15-00-3128
4-10100-511-02-00-3293
4-10100-511-02-00-3456
4-10100-513-02-00-3459
4-10100-513-01-00-3302
4-10100-611-01-00-5998
4-10100-901-01-00-9107
4-10100-901-01-00-9909
4-10100-901-01-00-9916
Sheriff
Sheriff-Office - Legal Expense
Admin. Svs. - Office Supplies
Corr. Sys. - Dry Goods & Clothing
Food Svs. - Misc. Cap. Outlay
Trusty Camp - Bedding & Linen
Traffic - Towing & Storage
Marine Div. - Diving Supplies
Tech. Svs. - Equip. Repairs & Maint.
Tech. Sys. - Deputy Supplies
Tech. Sys. - Lab. Supplies
Tech. Sys. - Professional Sys.
TOTAL
Board of Commissioners
County Audit
Legal Expense
Library Addition-Satellites
Data Processing
TOTAL
Drain Commissioner
Misc. Cap. Outlay
Non-Departmental
Road Improvements-O.C.
WIC - Misc. Cap. Outlay
Future Space Requirements
0.00 2,780,728.45 2,780,728.45
4-21500 -312 -01 -00 -3582
4 -21500 -312-01-00 -5998
OTHER GOVERNMENTAL FUNDS
FRIEND OF THE COURT FUND # 21500
Printing
Miscellaneous Capital Outlay
1,700.00
732.00
3,694.00
275.04
1,567.20
164.38
461.70
331.00
1,282.50
168.84
600.00
282.72
tr.un 8-,827-.313
3,803.23
..:40,5-g4.10 $108.388.25 U36,82 -15
40i00;44AWOMAU5 $3,651,955,17 :=1=4*******6*:.
mrakfa
WNW
RAND TOTAL ALL FUNDS
- -
COUNTY OF OAKLAND
OUTSTANDING PURCHASE ORDER ENCUMBRANCES
AND CARRY FORWARD
DIVISION
Outstanding
Purchase
Orders
CARRY
FORWARD TOTAL
TOTAL - FUND #21500 732013 1-,7013011 2;432-.00
4-22100-162-01-00 -3342
4-22100-162-12-00-3342
4-22100-162-12-00-4875
4-22100-162-13-00-5598
4 -22100-162 -13 -00 -4960
4-22100-162 -14-00 -3582
4-22100 -162-20 -00 -4898
4-22100-162-20-00-4937
4-22100 -162 -20-00-5998
4-22100 -162-33-00-3322
4-22100-162-33-00-4836
4-22100 -162 -34-00-4892
4-22100-162 -34-00-4968
4-22100-162-34-00-3528
4 -22100-162-44-00-3342
4-22100-177-10-00-3342
HEALTH FUND #22100
Health Division
Administration - Equip. Repair & Maint. 169.20
Laboratory - Equip. Repair & Maint. 616.54
Laboratory - Equip. Repair & Maint. 172.68
X-Ray - Misc. Cap. Outlay 523.75
X-Ray - Supplies 235.00
Central Health Svs. - Printing 2,975.00
Envir. Health - Office Supplies 279.30
Envir. Health - Testing Materials 212.50
Envir. Health - Misc. Cap. Outlay 397.46 2,805.10
Health Ed. & Nut. - Education 17,387.81 1,430.15
Health Ed. & Nut. - Education Supplies 816.00
Clinic - Medical Supplies 110.00
Clinic - Vaccines 1,571.25
Miscellaneous 186,175.00
Equipment Repair 192.00
EMS - Equip. Repair & Maint. 1,200.00
TOTAL - FUND #22100 —25231:49 —192;037:25 —217;268:74
4-22200-166-01 -00-5993
4-22200-166-01-00-5998
4-22200-166-07-00-5998
4-22200-166-09-00-4918
4-22200-166 -09-00 -4937
4 -22200-166-09-00-5998
4-22200-166-12 -00 -4937
4-22200-166-24-00 -4898
4-22200 -166-35-00-5998
4-22200 -166 -39-00-5998
4-29230-165 -01-00 -5998
COMMUNITY MENTAL HEALTH FUND #22200
Admin. - Computer Equipment
Admin. - Misc. Cap. Outlay
El Centro - Misc. Cap. Outlay
Child & Adol. - Recreation Supplies
Child & Adol. R.O. - Testing Materials
Child & Adol. - Misc. Cap. Outlay
Child & Adol. Day Treat.-Testing Mat.
Adult - Office Supplies
Cent. Case. North - Misc. Cap. Outlay
S.W. CMH Clinic - Misc. Cap. Outlay
TOTAL - FUND #22200
CHILDREN'S VILLAGE FUND #29230
Admin. misc. cap. Outlay (Security Sy.)
3,803.23 TOTAL - FUND #29230
MEDICAL CARE FACILITY #52100
Misc. Capital Outlay
Education
0.00
2,681.00
1,970.00
0.00 4,651.00
3,803.23
4,651.00
4-52100-163-60-00-5998
4-52100-163-60-00-4836
Prepared by Budget Division 4 07-Feb-92
Resolution # 9206? April 2, 1992
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County
of Oakland at Pontiac, Michigan this 2nd day f/f1) Aull, 199?
AlTen, -County Clerk Lyn
Moved by Caddell supported by Olsen the resolution be adopted.
Discussion followed.
Moved by Serra supported by Pernick the resolution be laid on the table.
A sufficient majority not having voted therefor, the motion failed.
Vote on resolution:
AYES: Johnson, Law, McConnell, McCulloch, Millard, Moffitt, Obrecht, Olsen,
Palmer, Pappageorge, Pernick, Schmid, Skarritt, Wolf, Caddell, Crake, Gosling,
Huntoon, Jensen. (19)
NAYS: Krause, McPherson, Oaks, Serra, Aaron, Ferrens. (6)
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, do hereby certify that the foregoing
resolution is a true and accurate copy of a resolution adopted by the Oakland County
Board of Commissioners on April 2, 1992
with the original record thereof now remaining in my office.