HomeMy WebLinkAboutResolutions - 1994.05.26 - 24225May 26, 1994
MISCELLANEOUS RESOLUTION # 94156
BY: FINANCE COMMITTEE, JOHN P. MCCULLOCH, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT & BUDGET - BUDGET AUTHORIZATION
AND COST CONTROL
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS the Oakland County General Appropriations Act , Misc.
Resolution #93269 approved December 9, 1993, specifies in Section
16 that the current basis of budget authorization and cost control
is by three categories of accounts for each division: salaries and
fringes, overtime and operating, and
WHEREAS the County Executive, through the Department of
Management & Budget, recommends that the expense categories be
revised to two categories (Controllable Expenses and Non-Controll-
able Expenses/Internal Service Funds) to more properly match
Division Manager authority and responsibility, thereby enhancing
overall accountability; and
WHEREAS the Fiscal Officer shall continue to exercise
supervision of all budgeted Controllable expenditures, 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 the
Controllable category for each Division; and
WHEREAS, since true cost containment for each Internal Service
Fund ultimately resides with the Manager of that fund, implementa-
tion of this recommendation would more properly target accountabil-
ity without compromising the financial reporting objective of full
cost accounting for the delivery of public services.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners authorizes the following revisions to Section 16 of
the General Appropriations Act in order to enhance budget authori-
zation and cost control by changing the control categories from
Salaries and Fringes, Overtime, and Operating to Controllable
Personnel Expenses, Controllable Operating Expenses, and Non-
Controllable Operating Expenses:
Appropriations accumulated at the following three summary
levels of expenditure within each County Division will be
deemed maximum authorization to incur expenditures .._palarico
and fringe, overtime, and operat .ing_P0400440WRO"$00#4
4§QP044#gA#000C0ifit0t#015$040§4440W The County
n'xéddEiVe .6i'the'ViSCal-Offider -Shairekercise 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
t1004gWVggAPPIgagng ,
respectively, i6ri-'611Viibn -as originally aut
amended by the Board of Commissioners.
BE IT FURTHER RESOLVED that this program will be reviewed by
March 31, 1995.
Chairperson, on behalf of the Finance Committee, I move
adoption of the foregoing resolution.
FINANE(COMMITTEE
Resolution #94156 May 26, 1994
Moved by McCulloch supported by Powers the resolution be adopted.
AYES: Jensen, Johnson, Kaczmar, Kingzett, McCulloch, McPherson, Miltner,
Moffitt, Obrecht, Palmer, Pernick, Powers, Schmid, Taub, Wolf, Aaron, Crake,
Dingeldey, Douglas, Garfield, Gosling, Huntoon. (22)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution was adopted.
OREGOING RESOLUTION
Ch/f6/
4rutive Date
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 May 26, 1994 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 26th day orDay 1294.
•<-••• t- 1. Allen, County Clerk