HomeMy WebLinkAboutResolutions - 1996.12.12 - 24699COUNTY OF OAKLAND
FISCAL YEAR 1997 BUDGET
GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION # 96270
BY: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: FISCAL YEAR 1997 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 and Personnel Committee received budget requests from
all County Departments, and has reviewed in detail the County Executive's Fiscal
Year 1997 Budget Recommendation; and
WHEREAS the Finance and Personnel Committee, after due deliberation, has
formulated a Recommended General Appropriations Act balancing total
appropriations with available resources at $442,187,596 for Fiscal Year 1997, 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 (Misc. 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.
NOW THEREFORE BE IT RESOLVED the Oakland County Board of Commissioners does
hereby adopt and amend the Fiscal Year 1997 General Appropriations Act
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recommended by the Finance and Personnel Committee as advertised and placed in
the Clerk's Office for public inspection.
BE IT FURTHER RESOLVED that $525,000 of Cigarette Tax Revenue distributed
by the State to Oakland County under the authority of the Health and Safety Fund
Act, P.A. 264 of 1987, be divided between the Health Division (11/17 or $339,706)
and the Sheriff's Department (6/17 or $185,294).
BE IT FURTHER RESOLVED that funds from the Civil Mediation Account (1-
10100-201-011) be utilized to cover the total costs incurred in Fiscal Year 1997
for the Civil Mediation Program.
BE IT FURTHER RESOLVED that Road Improvement Funds may be released to the
Road Commission 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 regarding
administration of the Delinquent Tax Revolving Fund:
1) The Delinquent Tax Revolving Fund (DTRF) was established in
accordance with the provisions of Public Act 206 of 1893 (as
amended) for the purpose of paying local taxing units within the
County their respective shares of delinquent ad valorem real
property taxes, in anticipation of the collection of those taxes by
the County Treasurer. This policy statement, which encompasses the
precept of self-funding, ensures that utilization of unrestricted
DTRF funds does not impair the functional intent or operational
success of the DTRF as originally established.
2) To that end, at no time shall funds be diverted from the DTRF that
would cause the unrestricted balance to fall below a level that
would assure a prompt payment of all current and future outstanding
General Obligation Limited Tax Notes, as well as assure the
continued operation of the DTRF as specified in the preceding
paragraph.
3) Penalties and investment interest generated by the DTRF may be
transferred, in whole or in part, to the General Fund of the County
upon majority vote of the Board of Commissioners so long as such
transfer(s) meets the provisions of paragraph #2 above.
4) Any and all appropriations from unrestricted DTRF funds, excepting
penalties and investment interest, shall be limited to one-time
expenditures, as opposed to recurring operations.
5) Unless otherwise specified, appropriations from the DTRF shall be
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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.
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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" (Misc.
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 $384,512 (or one-half of the $769,025)
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 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:
1. The County Executive is hereby designated the Chief Administrative Officer
of the County of Oakland and, further, that the Director of Management and
Budget shall perform the duties of the Fiscal Officer as specified in this
resolution.
2. The Fiscal Officer shall provide an orientation session and written
instructions for preparing department budget requests. These instructions
shall include information that the Fiscal Officer determines to be useful
and necessary to assure that the budgetary estimates of the agencies are
prepared in a consistent manner and the needs of the Board of
Commissioners and Committees are met.
3. Any offices, departments, commissions and boards of the County of Oakland
financed in whole or in part by the County of Oakland shall transmit to
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the Fiscal Officer their estimates of the amounts of money required for
each activity in their respective agencies, as well as their estimate of
revenues that will be generated from charges for services. They shall
also submit any other information deemed relevant by the Fiscal Officer
and/or the Board of Commissioners and committees thereof.
4. The Fiscal Officer shall prescribe forms to be used by the offices,
departments, commissions and boards of the County of Oakland in submitting
their budget estimates and shall prescribe the rules and regulations the
Fiscal Officer deems necessary for the guidance of officials in preparing
such budget estimates. The Fiscal Officer may require that the estimates
be calculated on the basis of various assumptions regarding level of
service. The Fiscal Officer may also require a statement for any proposed
expenditure and a justification of the services financed.
5. The Fiscal Officer shall prepare estimates of revenue for each budgeted
fund, classified to show in detail the amount expected to be received from
each source. Estimates of expenditures and revenues shall also be
classified by character, object, function and activity consistent with the
accounting system classification.
6. The Fiscal Officer shall review the agency estimates with a representative
from each agency of the County of Oakland that has submitted such
estimates. The purpose of the review shall be to clarify the estimates,
ensure the accuracy, and to determine their adherence to the policies
previously enumerated by the Fiscal Officer and the Board of Commissioners
or committees thereof as herein required.
7. The Fiscal Officer shall consolidate the estimates received from the
various agencies together with the amounts of expected revenues and shall
make recommendations relating to those estimates which shall assure that
the total of estimated expenditures including an accrued deficit does not
exceed the total of expected revenues including an unappropriated surplus.
8. The recommended budget shall include at least the following:
(a) Expenditure data for the most recently completed fiscal year
and estimated expenditures 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 for the current fiscal year,
(d) An estimate of revenues, by source, to be raised or received
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by Oakland County in the ensuing fiscal years,
(e) The amount of surplus or deficit from prior fiscal years,
together with an estimate of the amount of surplus or deficit expected in
the current fiscal year,
(f) An estimate of the amount needed for deficiency, contingent or
emergency purposes and the amounts needed to pay and discharge the
principal and interest of the debt of Oakland County due in the ensuing
fiscal years,
(g) The amount of proposed capital outlay expenditures, except
those financed by enterprise, capital projects , or internal service
funds, including the estimated total costs and proposed method of
financing of each capital construction project and the projected
additional annual operating cost and the method of financing the operating
costs of each capital construction project for three (3) years beyond the
fiscal year covered by the budget,
(h) An informational summary of projected revenues and
expenditures/expenses of any capital projects, internal service, and
enterprise funds,
(i) A comparison of the revenue and expenditure amounts in the
recommended budget to the budget previously adopted by the Board of
Commissioners with appropriate explanation of the variances,
(j) Any other data relating to fiscal conditions that the Fiscal
Officer or the Board of Commissioners or committees thereof consider to be
useful in evaluating the financial needs of the County.
9. Not less than ninety (90) days before the next succeeding fiscal year, the
County Executive shall transmit the recommended budget to the County Board
of Commissioners. The recommended
budget shall be
accompanied by:
(a) A proposed general appropriations measure, consistent with the
budget, which shall set forth the anticipated revenue and requested
expenditure/expense authority in such form and in such detail deemed
appropriate by the Board of Commissioners or committees thereof. No
appropriations measure shall be submitted to the Board of Commissioners in
which estimated total expenditures/expenses, including an accrued deficit,
exceed estimated total revenues, including an available surplus.
(b) A budget message which shall explain the reasons for increases
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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
the committees thereof may conduct budgetary reviews with the Fiscal
Officer, and/or County departments and divisions or agencies, etc., for
the purpose of clarification or justification of proposed budgetary items.
11. The County Board of Commissioners may revise, alter, or substitute for the
proposed general appropriations measure in any way, except that it may not
change it in a way that would cause total appropriations, including an
accrued deficit, to exceed total estimated revenues, including an
unappropriated surplus. An accrued deficit shall be the first item to be
resolved in the general appropriations measure.
12. The County Board of Commissioners shall fix the time and place of a public
hearing to be held on the budget and proposed appropriations measure. The
Clerk/Register shall then have published, in a newspaper of general
circulation within the County of Oakland, notice of the hearing and an
indication of the place at which the budget and proposed appropriations
measure may be inspected by the public. This notice must be published at
least seven days before the date of the hearing.
13. No later than September 30, the Board of Commissioners shall pass a
general appropriations measure providing the authority to make
expenditures and incur obligations on behalf of the County of Oakland.
The supporting budgetary data to the general appropriations measure shall
include at least the following:
(a) Expenditure data for the most recently completed fiscal year,
(b) The expenditures budget as originally adopted by the Board of
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Commissioners for the current fiscal year,
(c) The amended current year appropriations,
(d) An estimate of the expenditure amounts required to conduct,
the government of Oakland County, including its budgetary centers,
(e) Revenue data for the most recently completed fiscal year and
estimated revenues for the current fiscal year,
(f) Budgeted Revenue Estimates as originally adopted by the Board
of Commissioners for the current fiscal year,
(g) The amended current year Budgeted revenues,
(h) An estimate of revenues, by source, to be raised or received
by Oakland County in the ensuing fiscal year,
(i) 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,
(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 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,
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
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those provided for in paragraph #21 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 Division will be deemed maximum
authorization to incur expenditures: Controllable Personnel Expenditures,
Controllable Operating Expenditures, and Non-Controllable Operating
Expenditures (Internal Service Funds). 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 Controllable Personnel and Operating Expenses,
respectively, for each division as originally authorized or amended by the
Board of Commissioners. The Fiscal Officer shall submit to the Finance
and Personnel 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. 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.
18. 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
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provisions of this resolution 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 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. 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.
20. 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.
21. Direct expenditure and/or transfers of any unencumbered balance or any
portion thereof in any appropriation for transfer account to any other
appropriations account may not be made without amendment of the general
appropriation measure as provided for in this resolution, except that
transfers within and between budgeted funds and departments may be made by
the Fiscal Officer in the following instances:
(a) Transfers may be made from the non-departmental overtime
account and fringe benefit adjustment 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
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his designee.
(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.
(c) 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.
(d) Fringe benefit rates shall be established annually in the
budget process to charge all Governmental, 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' hospitalization and retirement administration. All funds
collected for Retirement, Tuition Reimbursement, Social Security (FICA),
Hospitalization for active and retired employees, Disability, Dental,
Optical, and Life and Accident Insurance shall be transferred to the
Employee Fringe Benefit Fund as established by Miscellaneous Resolution
#81-312. Sufficient funds shall be maintained in the Employee Fringe
Benefit Fund liability account for sick leave and annual leave to cover
the accumulated liability at an amount equal to 50% of the sick leave
accumulation and 100% of the annual leave accumulation, including
applicable Social Security (FICA) taxes thereon. All funds collected by
Workers' Compensation and Unemployment Compensation shall be transferred
to the Fringe Benefit Fund as established by Miscellaneous Resolution #81-
012 and modified by Miscellaneous Resolution #96-024.
(e) An amount for capital improvements and rental charges for
principal payments on Building Authority bonds shall be added to the
Building Space Cost Allocation charges. Funds collected as a result of
these charges shall be accumulated in the Facilities Maintenance and
Operations Fund for subsequent transfer to the Capital Improvement Fund
and Building Authority Fund. The transfer of these funds to the Capital
Improvement Fund and Building Authority Fund shall not be made prior to
September 30, without approval from the Finance and Personnel Committee of
the Board of Commissioners.
(f) Transfers may be made from the non-departmental accounts for
the Department of Information Technology or from any other source of
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funds, for computer hardware and/or software only with prior approval by
the Strategic Planning Committee. Each proposal for the transfer of funds
must be supported in writing with cost justification and an itemization of
the requested hardware and software. The Director of Information
Technology shall present such proposals as required to the Strategic
Planning Committee as they are developed. The Fiscal Officer shall report
such amendments to the Finance and Personnel Committee as a formal part of
the County Executive's Quarterly Financial Forecast.
22. The Board of Commissioners may make supplemental appropriations by
amending this general appropriations measure as provided by this
resolution, provided that revenues in excess of those anticipated in the
original general appropriations measure become available due to:
(a) An unobligated surplus from prior years becoming available;
(b) Current year revenue exceeding original estimate in amounts
sufficient enough to finance increased appropriations. The Board of
Commissioners may make a supplemental appropriation by increasing the
dollar amount of an appropriation item in the original general
appropriations measure or by adding additional items. At the same time
the estimated amount from the source of revenue to which the increase in
revenue may be attributed shall be increased, or other source and amount
added in a sum sufficient to equal the supplemental expenditure amount.
In no case may such appropriations cause total estimated expenditures,
including an accrued deficit, to exceed total estimated revenues,
including an unappropriated surplus.
23. 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.
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24. All appropriations are annual and the unexpended portion shall lapse at
year end. Encumbrances and Appropriations Carried Forward will be
recorded as a reservation of 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 Misc. Resolution #93-156, will be incorporated as an integral
part of the ensuing year's Second Quarter Financial Forecast for the
purposes of determining their continuation for the remainder of the year.
The recommended year-end budget amendment shall be supported with a
statement of revenues and expenditures and operating surplus or deficit
which shall contain the following data: (1) budget as adopted; (2) budget
amendments; (3) budget as adjusted; (4) revenues and expenditures,
operating surplus or deficit; (5) accrued revenue and expenditures; (6)
transfers; (7) total revenues and expenditures and transfers, operating
surplus or deficit, including accruals and transfers; (8) encumbrances;
(9) appropriations carried forward; (10) total revenues and appropriations
utilized, operating surplus or deficit, including encumbrances and
appropriations carried forward; (11) balance of revenues not collected,
unencumbered appropriation balance, operating surplus or deficit; (12)
detail of adjustments to designated and undesignated fund balance, detail
of adjustment to reserves and/or any other utilization of surplus; (13)
final surplus or deficit or undesignated fund balance carried forward to
the subsequent year's budget.
25. A member of the Board of Commissioners, the County Executive, any elected
officer, the Fiscal Officer, any other administrative officer or employee
of Oakland County shall not: (1) create a debt, incur a financial
obligation on behalf of the County against an appropriation account in
excess of the amount authorized, (2) apply or divert money of the County
for purposes inconsistent with those specified in this general
appropriations measure as approved and amended by the Board of
Commissioners, nor (3) forgive a debt or write off an account receivable
without appropriate authorization of the Board of Commissioners, as
described in Miscellaneous Resolution #93-135. 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
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considered within the administrative authority of the Fiscal Officer.
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 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
Division, 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. Except as otherwise stated in the General Appropriations Act,
funds shall not be expended without specific appropriation or other
appropriate action by the Board of Commissioners from reserved, designated
or undesignated fund equity; from balance sheet accounts for the purchase
of fixed assets not cited in paragraph 26 of the General Appropriations
Act, nonroutine prepaid items or nonroutine obligations related to a
specific appropriation; or from funds not budgeted.
26. In connection with the Fiscal Year 1997 General Appropriations Act, the
Information 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 modified
accrual basis of accounting. The funding for the capital outlay shall be
referenced 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 and Personnel Committee. It is
the intention of the Board of Commissioners to require a similar capital
reporting structure for other internal service funds in the Fiscal Year
1997calendar year budget process.
27. The budgetary system shall be maintained on the same basis of accounting
(generally accepted accounting principles) as the actual financial
information is maintained.
28. 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,
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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.
29. 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.
Mr. Chairperson, on behalf of the Finance and Personnel Committee, I move
the adoption of the foregoing resolution which embodies the Fiscal Year
1997 General Appropriations Act as detailed in the Fiscal Year 1997 Budget
document, including subsequent amendments.
FINANCE AND PERSONNEL
COMMITTEE
Sue Ann Douglas,
Chairperson
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Resolution #96270 December 12, 1996
Moved by Douglas supported by Jensen the resolution be adopted.
Discussion followed.
Vote on resolution:
AYES: Dingeldey, Douglas, Garfield, Holbert, Huntoon, Jacobs, Jensen,
Johnson, Kaczmar, Kingzett, Law, McCulloch, Moffitt, Obrecht, Palmer, Pernick,
Powers, Quarles, Schmid, Taub, Wolf, Amos, Crake, Devine. (24)
NAYS: McPherson. (1)
A sufficient majority having voted therefor, the resolution was adopted.
I HEREBY; P10, -nEGOING RESOLUTION
Date L Brooks eetferson, County Executive
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 12, 1996 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 12th day of December 1996.
CX-1
7:4-1 . Allen, County Clerk 73,