HomeMy WebLinkAboutResolutions - 2018.09.27 - 23777Commissioner Robert Hoffrt1. District #2
Chairperson, Human Resairces Committee
REPORT (MISC. #18329) _ September 27, 2018
BY: Commissioner Robert Hoffman, Chairperson, Human Resources Committee
IN RE: FISCAL YEAR 2019 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 2019, effective with the pay period that begins September 29, 2018.
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 2019, 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 other elected officials, whose salaries are addressed below.
3. Provide a 2.0% salary adjustment to the County Executive, Prosecuting Attorney, County
Clerk/Register of Deeds, Water Resources Commissioner, Sheriff, and County Treasurer effective
September 29, 2018.
4. Provide a 2.0% salary adjustment for County Commissioners effective January 1,2019, and "me
too" salary adjustment effective January 1, 2020.
5. Create the following new classifications within the Salary Administration Plan:
Classification Salary Grade FLSA Status
Chief Children's Village Treatment Services 16 Exempt
Recruitment Supervisor 14 Exempt
SCADA System Engineer 16 Exempt
6. Create the following classification excepted from the Salary Administration Plan, FLSA status
non-exempt:
Classification Base 1 Year 2 Year 3 Year 4 Year 5 Year
Boiler Mechanic WRC $52,259 $55,408 $58,565 $61,716 $64,867 $68,017
7. Retitle the following classifications to a new classification with no change in salary:
From To
DRS Liaison Permanency Case Coordinator
Graphic Artist Graphic Designer
Health Contract Compliance Analyst Health & Human Services Contract Compliance
Analyst
8. Delete the following classifications:
Animal Control Dispatch Clerk
Community Service Coordinator
Construction Planner
Data Processing Equipment Operator Ill
Environmental Program Coordinator
Extension Program Coordinator
Facilities Planner
Market Master
9. Further that no transfer of funds 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 VOTE:
Motion carried unanimously on a roll call vote with Kochenderfer absent.
September 27, 2018
COUNTY OF OAKLAND
FISCAL YEAR 2019 BUDGET
GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION #18329
BY: Commissioner Thomas Middleton, Chairperson, Finance Committee
IN RE: FISCAL YEAR 2019 GENERAL APPROPRIATIONS ACT AND 2019 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 2019 Budget Recommendation; and
WHEREAS the Finance Committee, after due deliberation, has formulated a Recommended General
Appropriations Act balancing total appropriations with available resources at $893,513,720 for Fiscal Year
2019, 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 2019 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 2019 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.
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote with Crawford absent.
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 DTRF, 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 $3,000,000 in DTRF interest earnings will be transferred to the General
Fund to support General Fund/General Purpose activities.
BE IT FURTHER RESOLVED that 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 $4,800,000, or one-half of the $9,600,000 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 2019 a County General Property Tax Levy of 4.0400 Mills to be applied to the 2019 Taxable
Value of all property located within their respective jurisdictions.
BE IT FURTHER RESOLVED that the Equalization Officer 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 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 provide guidelines 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,
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,
(i) 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.
A comparison of the recommended budget to the most recently approved
current year budget, together with an analysis and explanation of the
variances therefrom, 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:
Expenditure data for the most recently completed fiscal year,
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,
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,
(1)
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,
(c)
(a)
(b)
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 expenditures 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 #81312. 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 #81012 and modified by Miscellaneous
Resolution #96024.
(f) The transfer of funds to the Capital Improvement Fund/Building Improvement
Fund shall be made in accordance with the appropriation authorized by 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 Circuit Court, 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:
An unobligated surplus from prior years becoming available;
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 #93156, 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
(a)
(b)
of surplus; (13) final surplus or deficit or undesignated fund balance carried forward to the
subsequent years 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 #93135 (Bad Debt Write-Off Policy) and Miscellaneous Resolution
#12048 (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 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.
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget
document, presented on September 27, 2018; be amended to assign $500,000 with the FY 2018 Year
End Report in the Board of Commissioners Project Assigned Fund Balance with the intended use to
support advancing the health and academic achievement of Oakland County children by increasing
access to school breakfast Fund Balance Assignments require a separate resolution for program
appropriation.
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget
document, presented on September 27, 2018; be amended to assign $50,000 with the FY 2018 Year
End Report in the Board of Commissioners Project Assigned Fund Balance with the intended use
toward a partnership with Oakland Schools for the Safe and Healthy Kids Program to prevent school
bullying. Fund Balance Assignments require a separate resolution for program appropriation.
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget
document, presented on September 27, 2018; be amended to assign $50,000 with the FY 2018 Year
End Report in the Board of Commissioners Project Assigned Fund Balance with the intended use
toward a partnership with Oakland Hope to provide human services assistance for low income
individuals. Fund Balance Assignments require a separate resolution for program appropriation.
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget,
presented on September 27, 2018; be amended to adjust the FY 2020 Clerk/Register of Deeds budget
by $225,000 to increase the Elections Supplies expenditure line item (10100-2010301-185010-
750126) and offset by an increase to the Recording Fees revenue line item (10100-2010401-172190-
631708) to support the Elections Division with ordering up to 100% ballots for even year primaries,
voter education, election worker training and other support initiatives for even year elections.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution.
Commissioner Thomas Middleton, District #4
Chairperson, Finance Committee
Resolution #18329 September 27, 2018
Chairperson Michael Gingell made the following statement: "A Public Hearing is now called on the FY
2019 General Appropriations Act. Is there anyone present who wishes to speak?" No one requested to
speak and the Chairperson declared the Public Hearing closed.
Discussion followed.
Moved by Middleton supported by Gershenson the resolution be adopted.
Moved by Middleton supported by Quarles the Human Resources Committee Report be accepted.
A sufficient majority having voted in favor, the report was accepted.
Moved by Middleton supported by Zack the Finance Committee Report be accepted.
A sufficient majority having voted in favor, the report was accepted.
Moved by Woodward supported by Hoffman the resolution be amended as follows:
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget
document, presented on September 27, 2018; be amended to assign $500,000 with the FY 2018
Year End Report in the Board of Commissioners Project Assigned Fund Balance with the intended
use to support advancing the health and academic achievement of Oakland County children by
increasing access to school breakfast. Fund Balance Assignments require a separate resolution
for program appropriation.
Vote on amendment:
AYES: Fleming, Gershenson, Gingell, Hoffman, Jackson, Kochenderfer, Kowall, Long,
McGillivray, Middleton, Quarles, Spisz, Taub, Tietz, Weipert, Woodward, Zack, Berman, Bowman,
Crawford. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by Woodward supported by Weipert the resolution be amended as follows:
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget
document, presented on September 27, 2018; be amended to assign $50,000 with the FY 2018
Year End Report in the Board of Commissioners Project Assigned Fund Balance with the intended
use toward a partnership with Oakland Schools for the Safe and Healthy Kids Program to prevent
school bullying. Fund Balance Assignments require a separate resolution for program
appropriation.
Vote on amendment:
AYES: Gershenson, Gingell, Hoffman, Jackson, Kochenderfer, Kowall, Long, McGillivray,
Middleton, Quarles, Spisz, Taub, Tietz, Weipert, Woodward, Zack, Berman, Bowman, Crawford,
Fleming. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by Fleming supported by McGillivray the resolution be amended as follows:
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget
document, presented on September 27, 2018; be amended to assign $50,000 with the FY 2018
Year End Report in the Board of Commissioners Project Assigned Fund Balance with the intended
use toward a partnership with Oakland Hope to provide human services assistance for low income
individuals. Fund Balance Assignments require a separate resolution for program appropriation.
Vote on amendment:
AYES: Gingell, Hoffman, Jackson, Kochenderfer, KowaII, Long, McGillivray, Middleton, Quarles,
Spisz, Taub, Tietz, Weipert, Woodward, Zack, Berman, Bowman, Crawford, Fleming,
Gershenson. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by Kochenderfer supported by Berman the resolution be amended as follows:
BE IT FURTHER RESOLVED that the FY 2019-2021 Finance Committee Recommended Budget,
presented on September 27, 2018; be amended to adjust the FY 2020 Clerks/Register of Deeds
budget by $225,000 to increase the Elections Supplies expenditure line item (#1U100-2010301-
185010-750126) and offset by an increase to the Recording Fees revenue line item (#10100-
2010401-172190-631708) to support the Elections Division with ordering up to 100% ballots for
even year primaries, voter education, election worker training and other support initiatives for even
year elections.
Vote on amendment:
AYES: Hoffman, Jackson, Kochenderfer, KowaII, Long, McGillivray, Middleton, Quarles, Spisz,
Taub, Tietz, Weipert, Woodward, Zack, Berman, Bowman, Crawford, Fleming, Gershenson,
Gingell. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Vote on resolution, as amended:
AYES: Jackson, Kochenderfer, KowaII, Long, McGillivray, Middleton, Quarles, Spisz, Taub, Tietz,
Weipert, Woodward, Zack, Berman, Bowman, Crawford, Fleming, Gershenson, Gingell,
Hoffman. (20)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolution, as amended, was adopted.
Discussion followed.
Commissioner Middleton addressed the Board to commend the Finance Committee for all of their hard
work on the Budget.
Chairperson Michael Gingell addressed the Board to take a Point of Personal Privilege to thank
Commissioner Middleton, the Finance Committee and the Administration for all of their effort and support
to finalize the Budget.
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 27,
2018, 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 27th day of September, 2018.
1a4/- &Yr%
Lisa Brown, Oakland County
HEIVI3V APPitIOVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45.559A(7)