HomeMy WebLinkAboutResolutions - 1995.12.07 - 24386MISCELLANEOUS RESOLU7ICN 495294
BY: FINANCE COMM=EE, JOHN P. MCCULLOCH, CHAIRMAN
IN RE: 1996 GENERAL APPROPRIATIONS ACT
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Mr. Chairperson, Ladies and Gentlemen:
WHEREAS in accordance with the provisions of Public Act 139 of 1973 (as
amended by P.A. 100 of 1980), the Unified Form of County Government Act, and
Public Act 621 of 1978, 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 a.L. County
Departments, and has reviewed in detail the County Executive's 1996 Budget
Recommendation; and
WHEREAS the '..7'inance Committee, after due deliberation, has formulated a
Recommended General Appropriations Act balancing total appropriations with
available resources at $476,640,529 for calendar year 1996, 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 Co provide that the Board of Commissioners and comT:AtLees
thereof, as well as the Fiscal Officer, shall be furnished with informat_ion 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 Lc provide
remdies for refusal or neglect to comply with the requirements of this
resolution; and
WHEREAS the Circuit ',:ourt Mediation Fund (Misc. Resolution 090177) is
used to cover the total cost of Attorney Mediators, with the balance to be
used 1:or enhancement of Court operations as requested by the Court and
approved by the Board of Commissioners.
NOW THEREFORE BE IT RESOLVED the Oakland County Board of Commissioners
does hereby adopt and :mend the 1996 General AppropriatIons Act reccmmended by
the Finance Commtttee as advertised and placed in the Clerk's Office for
public inspection.
BE IT FURTHER RESOLVED that $703,000 of Cigarette Tax Revenue
distributed by the Etate to Oakland County under the authority of the Health
and Safety Fund Act, P.A. 264 of 19A7, be divided between the Health
(11/17 or $452,941) and the Sheriff's Department (6/17 or $247,C59).
BE IT FURTHER RESOLVE: that funds from the Civil Mediation Account
(1 10100-201-011) be utilized to cover the total costs incurred in 1996 for
the Civil Xediation Progra-rn and that an additional $71,800 be transferred to
the Circuit Court and the Friend of the Court for expendable equipment,
capital outlay and judicial membership expenses.
RE IT FURTHER RESOLVEE that Road Improvement Funds may be released to
the Road ComTission upon approval of the specific projects by the General
Government Committee of the Board of Commissioners.
BE IT FURTHER RESOLVED that the following policy be established
rcardina administration of the Delinquent Tax Revolving Fund:
The Delinquent Tax Revolving Fund (=RE) was established in
acccrdance with the provisions of Public Act 206 of 1993 (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 cf self-funding, ensures that utilization of
,mrestricted DTRF funds does not impair the functional intent or
operational success of the DTRF as originally established.
MISCELLANEOUS RESOL",:TION 495294
BY: FINANCE COXMITTEE, JOHN P. MCCULLOCH, CHAIRMAN
IN RE; 1956 GENERAL APPROPRIATIONS ACT
TO THE OAKLAND COUNTY BOARD OF COMMISS=ONERS
Mr. Chairperson, Ladies and Gentlemen:
WHEREAE in accordance with the provisions of Public Act 139 of 1973 (as
amended by P.A. 100 of 1990), the 'inified Form of County Government Act, and
PuLlic Act 621 of 1978, 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; dEd
WHEREAS the Finance Ccmmittee received budget requests from all County
Departments, and has reviewed in detail the County Executive's 1996 Budget
Recommendation; and
WHEREAS the Finance Committee, after due deliberation, has formulated a
Recommended General Appropriations Act balancing total appr2priations with
available resources at $476,640,529 for calendar year 1996, a sunmary 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 no that system; to designate the Chief Administrativ.:t Officer dnd
Fiscal Officer; and to provide that the Board of Co=issioners and COM7iCt:e0
thereof, as well as the Fiscal Officer, shall be furnished with informa•Lion by
the departments, boards, co=issions and offices relating to their financial
needs, revenues and expenditures/expenses, and general affairs; to proscribe a
disburser:I.:Et procedure, to provide for an allotment system; and to provide
remedies for refusal Cr- neglect to comply with the requirements of tnis
resolution; and
WHEREAS the Circuit Court Mediation Fund (Misc. Resol -,;tion #6U177) is
useo to cover •,:he total cost of Attorney Xediators, with the balance to be
I• • 4.
used for enhaement of Court operations as requested by the Court and
approved by the Board of Commissioners.
NOW TliEREFORE a: IT RESOLVED the Oakland County Board of Ccm:tissioncus
does hereby adopt and amend the 1996 General Appropriations Act recommended by
the Finance Committee as advertised anj placed in the (.:lerk's Office for
public inspect on.
BE IT FURTHER RESOLVED that $700,CU of Cigarette Tax Revenue
distributed by the State to Oalcland County under the authority of the Health
and Safety Fund Act, P.A. 264 of 1987, be divided between the Fieatth Division
;11/:L7 or $452,D41) and the Sheriffs Department (6/17 or $247,05Y).
DE IT F=NER RESOLVE:, that funds from the Civil Mediation Account
1-1C1C3-2Ci-317 be utilized to cover the total costs incurred in 1996 for
the Civil Xediation program and that en additional $71,800 be transferred to
the 2ircuit Court and the Friend of the Court for expendable equipment,
capital outlay and judicial membership expenses.
BE IT FURTHER RESOLVED that Road Improvement Funds may be released to
the Road Cossion upon approval of the specific projects by the General
Government Com:r.ittee of the Hoard of Commissioners.
:7 FURTHFR RESOLVED that the following policy be established
regarding administration of the Delinquent Tax Revolving Fund:
1) Ohe Delirquent Tax Revolving Fund (DTRF) was established in
at'curdance with the provisions or Public Act 236 of 1893 (as
w-ended) fcr the purpose of paying local taxing units wtthin the
Co-„In':.y their respective shares of delinquent ad valorem real
property taxes, in anticipation of the collectLion c toose taxes
ay the County Treasurer. This policy statement, which encompasses
the precept of self-funding, ensures that utilization of
unrestricted nTRF funds does not impair the functional intent or
operationa., success of the DTRF as oricinally established.
2) To that end, at no t17ne shall funds be diverted tr= the DTRF t'nat
wo',T.id cause he urrestrictod balance to fall below a level that
would assure a prompt payment of aL, current and future
outstanding General Ob.j.gation Limited Tax Notes, as well as
assure the contin'„Ied operaton of the DTPF as specified in the
preceding paragraph.
Penalties anc investment interest generated by the DTRF -,T.ay be
tsferred, in whole or in part, to the General Fund of the
Ccuhty upon majority vote of the Board of Co:riaistcners so long as
such transfor(s) meet the provisions of paragraph #2 curve.
4) Any and all appropriations from unrestricted CTRF fands, excepting
penalties and investment interest, shall be li=Lted to one-time
expenditres, as opposed to recurring operations.
5) Unless otherwise FTecified, appropriations from the CTRP shall be
considered long- or short-term advances (with specific time frames
detailed in the authorizing resolution), to be repaid with
int.est 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 malorLty
vote of the Board of Commissioners.
All appropriations from unrestricted DTRF funds considered to be
Erdvances to be repaid within a time certain shall require a
maiori:]y vote of the Board of Commissioners,
8) Terra and conditions of any and all advances from Lhe DM:7' shall
be specified in the authorizing resolution, including interest
obligatins detailed as follows:
a, Interest on each payment will be based on the average
mc"nthly ta:..e paid during the term of the agree:rent by the
agent of the DTRF for that year's outstunding borzowina,or
b. In the event no borrowing occurs for the DIRF, principal and
interest payments will be made in accordance with the
previously established "Loan of County Funds Policy" (Misc.
Resolution #89276) which requires Board approval of
repayment ...erms at an interest rate no less than the
prevailinc six .month Treasury Bill rate and that such rates
shall be computed and .compounded quarterly.
BE :T FURT:IER RESOLVED that one Assistant Prosecuting Attorney position,
or the equivalent thereof, shall be utilized by the Prosecutor lz the Warrants
Division located in Rcyf2,1 Oak.
BE :T FURTHER RESOLVED that $437,500 (or one-half of the $875,00C
convention facility tax revenues distributed by the State to Oakland County
under the al.,:.thcrLty of the State Convention Facility Develop:nent Act, P.A. 106
of 1965, be aarmarked for s .,:tstance abuse programs.
BE IT F:RTEER RESOLVE: that the Oakland County 3oard of Commissioners,
in accordance with the requirements of Public Act 214 of 1899, as amended,
authorizes that .,2004 mills Current Property Tax Levy be designated for the
purpose of funding Veterans Services Soldier Relief.
B:7; :T FURnER RESOLVED that:
1. The County Executive is hereby designated the Chief Administrative
Officer ot the County of Oakland and, furthar, that the Director of
Managent and Budget shall perform the duties of the Fiscal Officer as
specified in this resolution.
2. The Fical Otficer shall provide an orientation session and written
instructions for preparing department budgetrequests. Tnese
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 cffices, departments, commissions and boards of the County of
Oakland financ!dd in whole or in part by the Count y of Cakland all
transmit to the Fiscal Officer their estimates of the amouhts of money
required for each activity in their respective agencies, as well c7,3
their estimate of revenues that will be generated from charges for
services. They shall also submit any other information deemed relevant
by the Fiscal .2,1-ficer and/or the Bcard of Commissioners and Ihc.K':,mittees
tne:1-eof.
4. The Fiscal Officer snail prescribe forms to be used by the offices,
departrbnts, =77issions and boards of the County of .1)akland in
s -,.bmitting their budaet estimates and shall prescribe the rules and
reglilations :he Fiscal Officer deems necessary for the guidance of
officials in prepariho7 such budget estimates. The Fiscal Officer coy
require that the estimates be calculated on the basis of various
assuAptions regarding level of service. The Fiscal Officer nay also
require a statement tor any proposed expenditure and a justification (:.,f
the services financed.
The Fi5r:d: Officel - shall prepare estimates of revenue for each budgeted
fund, classified to shw on detail the amount: expected to be ;.-eceived
from each source. Estimates of expenditures and revenue.i shall also he
classified by character, object, function and activity consistent with
the account inct system classification.
6. 'The 17 1',!ca: Officer shah rcview the agency estimates with a
represe:7tative from each agency of the County of 0a.cland that has
subi'ited suchestimates. The purpose of the review shall be to clarify
the cstmates, ensure the accuracy, and to determine their adherence to
the p icOes previously enumerated by the Fiscal Officer and the Board
0t-'.:c!---issioners or committees thereof as herein required.
7. The Fiscal Officer shall consolidate the estimates received from the
various agencies togetner lArth the amounts of expected revenues and
shall make recommendations relating to those estimates which shall
assure t.!lat the total of estimated expenditures including an accrued
deficit coca act exceed the total of expected revenues including an
,..:napprcTrat.:ed srplus
S. The rem7,enileJ budget shall include at least the tollowng:
(a Expenditure dat...a for the Most recently completed fiscal year
and estimated expenditures for the current fiscal year,
An estimate of the expenditure amounts required to conduct,
the government of Oakland County, including its budgetary centers,
;cRevenue data for the most recently completed fiscal year and
estimated revenues for the current fiscal year,
(cU An estimate of revenues, by source, to be ruised or received
by Oakland County in the ensuing fiscal years,
The amount of surplus or deficit from prior fiscal years,
together with an estimate cf the amount of surplus or deficit expected
in the current fiscal year.,
An estimate cf the amount needed for deficiency, contincrent
or emergency purposes and the amounts needed cc pay and discharge thc
principal and interest of the debt of Cakland County due in the ensuing
fiscal years,
(.9) The ar-olmt 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) year-Li
beyond the fiscal year covered by the budaet.
An informational summary of projected revenues and
expenditures/expenses of any capital projects, internal service, and
...ntrercr.ise funds,
(i) A comparison of the revenue and expenditure amounts in the
recommended bi_lget to the budget previously adopted by the Board of
Criurl.sioners 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 00) 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.
(13 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 current year
adopted 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 t!-..e co=ittees thereof may conduct budgetary reviews with the Fiscal
Cfficer, andk:r County departments and divisions or agencies, etc., for
the purpose of clarification or ..istification of proposed budgetary
items.
11. The County 2oard 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 on unappropriated surplus. Ar, accrued deficit shall be the
first item to be resolved in the general appropriations tteasue,
12. The County B3ard of Commissioners shall fix the time and place a
public h•arina to be held on the budget and proposed appropriations
neasure.'he Clerk/Register shall then have published, in a newspaper
of q•neral circulation within the County of Oakland, notice of the
hearing and an indication of the place at which the budget and proposed
appropiat'_ons measure may be inspected by the public. 'his notice must
be published at least seven days before the data of the hearing.
13. co later than December 31, the Board of Commissioners shall pass a
genz,ra: appropriations Treasure providing the authority to make
expenditures and incur obligations on behalf of the County of Oakland.
ae SuppOftinq budgetary data to the general appropriations measure
shall include at least the following:
(„a Expenditure data for the most recently completed fiscal
year,
The expenditures budget as originally adnpted by the Board
of .:c.mmissioners for the current fiscal year,
The amended current year appropriations,
!,d) An est.Imate of the expenditure amounts required to cond .....c:t,
the quvernment of Oakland County, including its budgetary centers,
Revenue data for the most recently comp)eted .4.-sca1 year and
estimated revenues for the current fiscal year,
(f 2udgetec Revenue Estimates as originally adopted by the
of Commissioners for the current fiscal year,
The amended current year Budgeted revenu es,
Yn) 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 fi-L3m prior fiscal years,
together with an estimate of the a".Tount of surplus or deficit expected
in the curIent fiscal year,
;j) 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 estiated total costs and proposed meofnod of
financing of each capital construction project and the projected
additional annual operating cost and the method of financing the
operatLng 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, interne:1 service, and
entl:prise funds,
Any other data relating to fiscal conditions that the Board
of Commissioners considers to be useful in considering the financial
needs af the County,
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 Doaid of Commissioners may authorize transfers between appropriation
ite:T.s by the County Executive or Fiscal Officer within units stated in
tbe appropriations measure. In no case, however, may such limits exceed
those provided for paragraph #21 of this resolution.
15. A deviation from the orig7Lnal ueneral appropriations measure shall not
L e made without first amending the generai appropriations measure
thrcunn action by the Board of Commissioners, except within those limits
provided for in paragraph #16 of this resolution.
16. Apprcpriations accumulated at the following three summary levels of
expenditure wfthin each County Division will be deemed maximum
auttcrizatin to incur expenditures: Controllable Personnel
Expenditures, Controllable Operating Expenditures, and Non-Controllable
1)peratir.(1 Expenditures.Internal Service Funds). The County Executive
or the Fiscal afficer shall exercise supervision and control of all
budgeted expeaditLzres within these limits, holding expenditures below
individual lone-item appropriations or allowing overruns in individul
line-iters providing that at no time shall the net expend±tures exceed
the tot:11 appropriation for Controllable Personnel and Operating
Expenses, respectively, for each division as originally authorized or
amended by the Board of Commissioner. The Fiscal Officer Ehall submit
to the Finne Co=ittee a quarterly listing of new governmental funded
appropriatLons and internal service fund line items created
administratively which were not properly classifiable. Line-item
detail, divis i on, unit or cost center detail and allotments, which
proviie a monthly calandarization of annual appropriations, as deemed
necessary by the Fiscal Officer shall be maintained and utilized as an
administrative tool for management information and ccst control. The
Fiscal Officer shall not approve any expenditure beyond that necessary
to acoplish stated proa.ram or work objectives authorized in the
general appropriation measure as originally approved uniess amended, in
which case the f:mend.-r.ent Oases precedence.
17. The Fis!cal Officer shall maintain, for ell budgeted funds, appropriation
ledger accounts in whi.:::11 are to he recorded such expenditure
enc:umbrances and cbliaarions tor the future payment of appropriated
funds as the Fi.'zcal Officer may approve.
18. Each purchase order, voucher or contract of Oakland County shall Rpecffy
the funds and apprcpriation designated by number assigned in the
accounting system classification from which it is payable and shall be
paid from no otner fund or appropriation. The necessary amount of the
appopriation from such acc3unt shall be transferred pursuant to the
provisions of this resoluLion to the appropriate general appropriation
account and the expenditure then charged thereto.
19. No obligation shall be incurred against, and no payment shall be made
from, any .ppropriation 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 :he Elard of
Commissioners W.; recommendation of the appropriate liaison committee
(Planning and Building Committee) prior to initiation of the project.
Any obligation incurred or payment authorized in violation of this
resolution shal: be void and any payment so made illegal except those
otherwise ordered by court ludgment or decree.
20. The Fiscal Officer, after the end of each quarter, shall transmit to the
Board of a)mmissioners a report depicting the financial condition of
budgeted operatons, including, but not limited to:
(a) A forecast of actual revenues by major source compared wi"zil
budgeted revenues accompanied by an explanation of any significant
variance
a» A forecast of actual expenditures and encumbrances ay
department compared with authorized appropriations accompanied by an
exptanatio,71 of any significant variances, and
A forecast of actual expenditures, encumbrances and
transfers from each of the everal non-departmen:al appropriations
accounts compared with authorized appropriations accompanied by an
explanation of any significant variances.
21. Direct expenditure and/3r transfers of any unencumbered balance or any
portion tliereof Ir. any apprcpriation for transfer account to any ot'::er
appropriatdons account may no: be made without amendment ot the general
appropriation measure as provided for in this resolution, except that
transfers within and between nudgeted funds and departments may be made
by the Fiscal Officer in the following instances:
Transfers may be made from the non-departmental overtime
account and fringe benefit adjustment account to the appropriate
departmental budget as specific overtime requests are reviewed and
approved by the Budget nivision. Additionally, overtime appropriations
may be transferred between divie.ions within a department at the request
of the Department Head, if authorized by the Fiscal Officer or his
designee.
Transfers may be made from the non-departmental
appropriation accounts for Xaintenance Department Charges and
Miscellanes Capital Outlay to the appropriate departmental budget as
specific requests for these items are reviewed and approved by the
Fiscal Officer.
Transfers may be made from the non-departmental
appropriation accounts Emergency Salaries and Summer Help as specific
requests for these items are reviewed and approved by the Personnel
Department.
Fringe benefit rates shall be established annually in t]-:e
budget process to charge all Governmental, Special Revenue and
Proprietary fund;=: 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,retirees'
hospitalization and retirement administration. All funds collected for
Retirement, Tuition Reimburse:tent, Social Security (FIA),
Hospitalization for active and retired employees, Disability, Dental,
Optical, anC. 1.ife and Accident Insurance shall be transferred to the
Employee Fringe Denefit Fund as established by Miscellaneous Resolution
101-322. ::-ufficient 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 sic .< leave
accumulation ard iOn of the annual leave accumulation, including
app],icable Sccal Security (FICA taxes thereon. All funds collected by
Workers' Compensation and Unemployment Compensation shall be transferred
to their respective self insuran:e funds as established by Miscellaneous
Resolution #S1-012.
el An amount for capital improvements and rental charges for
principal payments on Building Authority bonds shall be added to the
Building Space Cos: Allocation charges, Funds collected as a result of
these charges shall be accumulated in the Facilities Maintenance and
cperat ions Fund for subsequent transfer to the Capital :ifiprovement Fund
and Building Authority Fund, The transfer of these funds to the Capital
Improvemew,:. Fund and Building Authority Fund shall not be made prior to
De.ember 31, without approval from the Finance Committee of the Board of
Commissic,ners.
(f) Transfers may be made from the non-departmental accounts for
the Department of Information Technology or from any other source of
funds, fir computer hardware and/or software only with prior approval by
the Finance Committee. Each proposal for the transfer of funds must be
supported in writing with cost justification, estimates of potential
savings ar....5/or cost avoidance, and an itemization of the requested
hardware and software. The Director of Information Technology snail
present such proposals as required to the Finance Committee as they are
developed. The Fiscal Officer shall report such amendents to the
Finance Co::,mittee as a formal part of the County Executive's Quarterly
Financial Fcrecast.
22. The 'ard 017 Commissioners may make supplemental appropriations by
amendir.g this czenerai appropriations measure as provided by this
resclution, provided that revenues in excess of those anticipated in the
original gencral 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 ct an appropriation item in the ori_ginal general
apprpIiacion&:, mcasure or by adding additional items. At the same t i me
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 ay- such appr3priations cause total estimated expenditures,
including an accrued deficit, to exceed total est.imated revenues,
inciuding an -,:nappropriated surplus,
23. Whenever it appears to the County Executilye or the Board of
Commissioners u:at actual and prDhable 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
Commisson!:Irs recommendations which, if adopted, will prevent
expenditures from exceeding available revenues for the current fiscal
year. Such recommendations shall include proposals Crf reducing
appropriations, increasing :revenues, or both. After receiving the
recommendations of the County Executive for bringing appropriations into
ba:ance with estimated revenues, the Board of Commissioneri. shall amend
the general appropriations measure to reduce appropriations or shall
approve such measures necessary to provide revenues sutficient to equal
appiopriations, both.
24. All approp:iations are annual and the unexpended portoh shall lapse at
year end. Znoumbrances and Appropriations Carried Forward vaL_ll be
recorded az a reservation at 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 2;ont'ns
into the budget year fol l owing the year in which they were originally
appropriated. A status report on Appropriations Carried Forward, as
required by Xisc. Resolution #93-156, will be incorporated as an
integral part of the ensuing year's Second Quarter rinancial 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 ellrplus or
deficit which shall contain the following data (1) budget as adopted;
(2) budget amendments; C.3; budget as adjusted; revenues and
expenditures. operating surplus or deficit; (5) accrued revenue and
expenditures; ;(-. transfers; (7) total revenues and expenditures and
'..ransfers, operating surplus or deficit, including accruals and
transfers; (8) encumbrances; 0) appropriations carried forward; (10)
total revenues and appropriations utili..eed, operating surplus or
deficit, including encumbrances and appropriations carried forward; 0.1)
balance of revenues not collected, unencumbered appropriation balance,
operating sur-plus or deficit; detail of adjustments to designated
and undesLunated fund balance, detail of adjustment to reserves and/or
any other utilization of surplus; ;13) final surplus or deficit or
unaesignated fund balance carried forward to the subsequent year's
budget.
25. A member of the Board of Commissioners, the County Executive, any
elected officer, the Fiscal Officer, any other administrative office:- or
employee of Caklahd County shall not: (1) create a debt, incur a
financial obligation on behalf of the County against an appropriation
account in ex c ess of the amount authorized, (2) apply or divert coney
of the County for purposes inconsistent with the specified in this
generLl apprr.;priations measure as approved and amended by *,..he Board of
CoTmissioners, no (3) forgive a deb: or write off an account receivable
without appropriate authorization of the Board of Commissioners, as
described in Xiscellaneous Resolution 093-135. Specifically,
application of the foregoing Bad Debt Write Off Policy shall be invoked
for all amours in excess 3t $1,000; transactions of a lesser amount
shall be considered within the administrative authority of the Fiscal
Officer. Far';_hermore, the Accounting Division must submit to The Board
uf Cf.)mmicioners, as part of the quarterly financial report, a listing
of all bad debt write offs occurring during the preceding three months.
In addition, transactions relating to Inmate Prisoner Billings which are
billed in excess of ability to pay, as determined by the Reimbursement
are hereby authorized to be adjusted in accordance with Public
Act 212 of 7._94 with the resultant amount cf the write off subsequently
reported to the Board of Commissioners as part of the Quarterly
Financial Report. Except as otherwise stated in the General
Appropriations Act, funds shall not be expended without specific
appropriation cc other appropriate action by Lhe Board of Commissione
fr.c)m reserved, designated or undesignated fund equity; from balance
sheet a ,...;eounts for the purchase of fixed assets not cited in paragraph
26 of the General Appropriations Act, nenroutine prepaid Items or
nonrotinu obligations related to a specific appropriation; or from
funds not budgeted.
26. In connection with the 1996 General Appropriations Act, the Informat],on
Technology Fund operating budget shall be adjusted for depreciation and
anticipated capital outlay such that the operating budget is converted
from the full accrual basis of accounting to the codified accrual basis
of accounting. Toe funding for :he capital outlay shall be rofereneed
in the operating budget. In connection with the Fiscal Officer's
Quarterly Financial Forecast Report, capital outlay and related funding
shall be presented to the Finance Cormtittee. It is the intention of the
Board ot .iozillissioners to require a similar capital reporting structure
for ocher internal service funds in the 1997 calendar year budget
pr,Jcess.
27. The bud(7etary syscem shall be maintained on the same basis of account ing
(generally accepted accounting principle as the actual financial
inforaion is :-ajntained.
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 tiled wlth the State Treasurer and reported by one State
Treasurer to the Attorney General. Pursuant to Public Act 621 of :979,
the Uniform Budgetinc: Act, the Attorney General shall revIew the report
and initiate appropriate action against the person or persons in
F..',;r use and benefit of the County of Oakland, the Attorney
3eneL-al 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 f public
property disclosed to have been converted or misappropriated.
29. The proviions of this act shall be applied to the General Fund and all
Special Revenue anc. Proprietary Funds of the County, including
Enterprise Funds and Internal Service Funds.
r. Cheirperson, on behalf of the Finance Committee, I move the adoption
of the foreg7.ing resolution which embodies the 1596 General
Appropriati'ons Act as detailed in the 1996 Budget document, including
subequerlt and,T,ents.
FINANCE COMMITTEE 1 yr:
John P. Y, Mach
Qhairperson
•
• •
Resolution 95294 December 7, 1995
Moved by McCulloch supported by Amos the resolution be adopted.
AYES; Crake, Devine, Dingeldey, Douglas, Garfield, Holbert, Huntoon,
Jacobs, Jensen, Johnson, Kaczmar, Kingzett, Law, McCulloch, McPherson, Moffitt,
Obrecht, Palmer, Pernick, Powers, Quarles, Schmid, Taub, Wolf, Amos. (25)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland, do hereby certify that the
foregoing resolution is a true and accurate copy of a resolution adopted by the
Oakland County Board of Commissioners on December 7, 1995 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 7th daypecembAT -1YS,6%.
LyAn D. Allen, County Clerk