HomeMy WebLinkAboutResolutions - 2016.09.22 - 22605REPORT (MISC. #16260) August 11,2016
BY: Human Resources Committee, Robert Hoffman, Chairperson
IN RE: FISCAL YEAR 2017 SALARY RECOMMENDATIONS
To The Finance Committee and Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Human Resources Committee recommends the following actions:
1. Increase the current salary ranges for salary grades 1 - 21 by a 2.0% general salary increase for
Fiscal Year 2017, which begins October 1, 2016,
2. Increase the current salary ranges for all remaining classifications not represented by bargaining
units by a 2.0% general salary increase for Fiscal Year 2017, including appointed officials,
classes designated as exceptions to salary grades 1 - 21, part-time and hourly classes, students,
and summer and seasonal classes but excluding:
a. Circuit, Probate and District Court Judges which are currently at the maximum rate
allowed.
b. Oakland County Road Commission members.
c. Board of Commissioners and all other elected officials whose salaries are addressed
below.
3. Provide a 2% salary adjustment to the County Executive, Prosecuting Attorney, County
Clerk/Register of Deeds, Water Resources Commissioner, Sheriff, and County Treasurer
effective October 1, 2016.
4. Provide a 2% salary adjustment for County Commissioners effective January 1, 2017, and a "Me
Too" salary adjustment effective January 1, 2018.
5. Decrease the salary grade of the following classifications:
Classification From Grade To Grade
Facilities Project Coordinator 14 12
6. Create the following new classifications within the Salary Administration Plan:
Classification Salary Grade FLSA Status
Employee & Labor Relations Specialist 11 Non-Exempt
Facilities Project Manager 14 Exempt
Financial Analyst Coordinator 13 Non-Exempt
Senior Employee & Labor Relations Spec 14 Exempt
Senior Facilities Project Manager 16 Exempt
Sheriff Technical Support Specialist 13 Non-Exempt
7. Create the following classifications excluded from the Salary Administration Plan:
Classification FLSA Status Base 1 Year 2 Year
Aviation Deputy Non-Exempt $16.8843 19.3077 21.7309
Court/Park Deputy Non-Exempt $16.8843 19.3077 21.7309
Marine Deputy Non-Exempt $16.8843 19.3077
8. Delete the following classifications:
Court Business Administrator
Court Deputy I
Court Deputy II
Labor Relations Specialist
Manager Equalization
Marine Safety Deputy I
Marine Safety Deputy II
Park Deputy I
Park Deputy IF
Radio Communications Technician
Sr Radio Communications Technician
9. Retitle the following classifications to a new classification titled Manager IT:
Manager Application Services
Manager CLEMIS
Manager Deployment Services
Manager Technical Systems & Networking
HUMAN RESOURCES COMMITTEE VOTE:•
Motion carried unanimously on a roll call vote.
10. Increase the County match on the 457 retirement plan from $300 to $500 per year.
11. Further that no transfer of fund is required for these increases since sufficient funds have been
budgeted.
Chairperson, on behalf of the Human Resources Committee, I move the acceptance of the foregoing
report.
HUMAN RESOURCES COMMITTEE
COUNTY OF OAKLAND
FISCAL YEAR 2017 BUDGET
GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION• #16260
BY: Finance Committee, Tom Middieton, Chairperson
IN RE: FISCAL YEAR 2017 GENERAL APPROPRIATIONS ACT AND 2017 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 2017 Budget Recommendation; and
WHEREAS the Finance Committee, after due deliberation, has formulated a Recommended General
Appropriations Act balancing total appropriations with available resources at $853,892,211 for Fiscal Year 2017, 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 2017 General Appropriations Act recommended by the Finance Committee as advertised
and placed in the Clerk's Office for public inspection.
BE IT FURTHER RESOLVED that funds from the Civil Mediation Account (10100-240201) be utilized to cover the
total costs incurred in Fiscal Year 2017 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 DIRE, 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 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 $9,000,000 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 $4,212,170, or one-half of the $8,424,340 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 2017 a County General Property Tax Levy of 4.0400 Mills to be applied to the 2017 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 written 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 prescribe forms to be used by the offices, departments, commissions and
boards of the County of Oakland in submitting their 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,
(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, 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,
Budgeted revenue estimates as originally adopted by the Board of Commissioners for the
current fiscal year,
The amended current year Budgeted revenues,
An estimate of revenues, by source, to be raised or received by Oakland County in the
ensuing fiscal year,
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,
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,
(I) 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,
(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 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 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 and Building Fund shall not be made
prior to September 30, without approval from the Finance Committee of 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 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 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.
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.
Chairperson, on behalf of the Finance Committee, I move the foregoing resolution
I
F1NA E COMMITTEE
Resolution #16260 September 22, 2016
Moved by Middleton supported by Bowman the resolution be adopted.
Moved by Middleton supported by Woodward the Human Resources Report be accepted.
A sufficient majority having voted in favor, the report was accepted.
Vote on resolution:
AYES: Gingell, Gosselin, Hoffman, Jackson, Kochenderfer, Kowa11, Long, McGillivray, Middleton,
Quarles, Scott, Spisz, Taub, Weipert, Woodward, Zack, Bowman, Crawford Dwyer, Fleming,
Gershenson. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolution was adopted.
1,24_
GERALD D. POISSON
CHIEF DEPUTY COUNTY EXECUTAfe
ACTING PURSUANT TO MCL 45.559A(7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, 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 September 22,
2016, with the original record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the County of Oakland at Pontiac,
Michigan this 22nd day of September, 2016.
Lisa Brown, Oakland County