HomeMy WebLinkAboutResolutions - 1994.03.23 - 24163March 24, 1994
REPORT (Misc. #94005)
BY: Finance Committee, John McCulloch, Chairman
RE: MR 94005, Board of Commissioners-Performance Audits
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
Your committee having reviewed Miscellaneous Resolution
#94005, reports with the recommendation that the resolution be
adopted with the following amendments:
Make the first BE IT FURTHER RESOLVED paragraph the NOW
THEREFORE BE IT RESOLVED paragraph. Delete the first portion of
the second BE IT FURTHER RESOLVED paragraph through the words
"....unless otherwise stated" and add the remaining language of
that paragraph to the end of the orginal NOW THEREFORE paragraph so
that the resolution would now read:
NOW THEREFORE BE IT RESOLVED that the Oakland County
Board of Commissioners begin an ongoing evaluation of
selected departments, activities and functions through
the engagement of outside auditors; and
BE IT FURTHER RESOLVED that the Oakland County Board
of Commissioners direct the Audit Subcommittee to
establish criteria for selecting departments, activities
and functions to undergo performance audits, commencing
in 1994, and that all professional audit firms engaged in
performance auditing for Oakland County shall be hired
by, report to, and be directly responsible to, the Board
of Commissioners; and
BE IT FURTHER RESOLVED that the Audit Subcommittee
shall report the recommendation of the professional
auditors to the Board of Commissioners for referral of
the recommendations to the appropriate Board committees
for review and possible implementation.
Chairperson, on behalf of the Finance Committee, I move the
acceptance of the foregoing report.
FINANCE COMMITTEE
LaryST Crake, District #4 Sue Douglas, istrict #8
January 6, 1994
MISCELLANEOUS RESOLUTION #94005
BY: Larry Crake, District #4; Sue Douglas, District #8; Ruth A.
Johnson, District #1; and John P. McCulloch, District #22
IN RE: BOARD OF COMMISSIONERS - PERFORMANCE AUDITS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS in 1993, the Oakland County Board of Commissioners
took corrective action to eliminate a budget shortfall for 1994 of
approximately $21 million; and
WHEREAS the Oakland County Board of Commissioners has been
advised that the economic climate will continue to negatively
impact Oakland County in 1995; and
WHEREAS the Board of Commissioners is committed to continuing
the fiscally sound practices it initiated in 1993 in order to
ensure a sound financial future for Oakland County by increasing
efficiencies in departments and maintaining budget reserves at a
healthy level; and
WHEREAS the Board of Commissioners is interested in conducting
various performance audits to focus more clearly on individual
departments, activities and functions in an effort to identify
areas where efficiencies can be increased and thus effect
additional savings while continuing to provide quality services to
Oakland County residents and businesses; and
WHEREAS Oakland County's Request for Proposals for
Professional Auditing Services issued in May, 1992, indicated that
several performance audits may be conducted over the next few
years.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners direct the Audit Subcommittee to establish criteria
for selecting departments, activities and functions to undergo
performance audits, commencing in 1994.
BE IT FURTHER RESOLVED that the Oakland County Board of
Commissioners begin an ongoing evaluation of the selected
departments, activities and functions through the engagement of
outside auditors.
BE IT FURTHER RESOLVED that the Audit Subcommittee shall
recommend the engagement of professional auditors to the Board of
Commissioners for approval, and that unless otherwise stated, all
professional audit firms engaged in performance auditing for
Oakland County shall be hired by, report to, and be directly
responsible to, the Board of Commissioners.
Chairperson, I move the adoption of the foregoing resolution.
Rdth A. JohAqpn, District #1 John/V. 'McCulloch, District #22
'
Resolution #94005 March 24, 1994
Moved by McCulloch supported by Palmer the Finance Committee Report be
accepted.
A sufficient majority having voted therefor, the report was accepted.
Moved by McCulloch supported by Palmer the resolution be adopted.
Moved by McCulloch supported by Palmer the resolution be amended to comply
with the recommendation in the Finance Committee Report, i.e. Make the first
BE IT FURTHER RESOLVED paragraph the NOW THEREFORE BE IT RESOLVED paragraph.
Delete the first portion of the second BE IT FURTHER RESOLVED paragraph through
the words "....unless otherwise stated" and add the remaining language of that
paragraph to the end of the original NOW THEREFORE paragraph so that the
resolution would now read:
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners begin an ongoing evaluation of selected departments,
activities and functions through the engagement of outside auditors;
and
BE IT FURTHER RESOLVED that the Oakland County Board of
Commissioners direct the Audit Subcommittee to establish criteria
for selecting departments, activities and functions to undego
performance audits, commencing in 1994, and that all professional
audit firms engaged in performance auditing for Oakland County shall
be hired by, report to, and be directly responsible to, the Board of
Commissioners; and
BE IT FURTHER RESOLVED that the Audit Subcommittee shall report the
recommendation of the professional auditors to the Board of
Commissioners for referral of the recommendations to the appropriate
Board committees for review and possible implementation.
A sufficient majority having voted therefor, the amendment carried
Moved by Gosling supported by Huntoon the resolution be amended in the
first "BE IT FURTHER RESOLVED" paragraph, after the words "commencing in 1994"
add:
and further directs the Audit Subcommittee to submit such criteria and
department selection to the Finance Committee for its approval.
AYES: Jensen, Law, Gosling. (3)
NAYS: Huntoon, Johnson, Kaczmar, Kingzett, McCulloch, McPherson, Miltner,
Oaks, Obrecht, Palmer, Pernick, Powers, Price, Schmid, Taub, Wolf, Aaron, Crake,
Dingeldey, Douglas, Garfield. (21)
A sufficient majority not having voted therefor, the amendment failed.
Moved by Obrecht supported by Douglas the resolution be amended by adding
an additional BE IT FURTHER RESOLVED paragraph to read:
BE IT FURTHER RESOLVED that the process for performance audit, as
delineated in this resolution, be implemented for one audit; and that
after the completion of the first audit, the Audit Subcommittee will
report to the Finance Committee to determine the merits of continuing
performance audits under these precepts.
A sufficient majority having voted therefor, the amendment carried.
In Testimony Whereof, I have hereunto set my hand and ,affixed the seal 9f the
County of Oakland at Pontiac, Michigan this 24th day
Resolution #94005 continued March 24, 1994
Vote on resolution, as amended:
AYES: Jensen, Johnson, Kaczmar, Kingzett, McCulloch, McPherson, Miltner,
Oaks, Obrecht, Palmer, Pernick, Price, Schmid, Taub, Wolf, Aaron, Crake,
Dingeldey, Douglas, Garfield, Gosling, Huntoon. (22)
NAYS: Law, Powers. (2)
A sufficient majority having voted therefor, the resolution, as amended,
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 March 24, 1994 with the original record
thereof now remaining in my office.
Lyin D. Allen, County Clerk