HomeMy WebLinkAboutResolutions - 1997.04.10 - 24932MISCELLANEOUS RESOLUTION #97059
BY: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - 1996 YEAR-END REPORT AND BUDGET
AMENDMENTS
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS all accounts have been posted and final adjustments made for
1996; and
WHEREAS Restatement #1 of the Governmental Accounting, Auditing and
Financial Reporting Standards requires that encumbrances and appropriations
carried-forward be treated as a designated fund balance at the year-end and
that such amounts be reappropriated in the subsequent year in order to be
available for expenditure; and
WHEREAS the results of operation after consideration of expenditures,
accruals, encumbrances, appropriations carried forward, transfers,
adjustments, and closing entries produces an excess available resources over
total charges as reflected in the attached schedule; and
WHEREAS the Department of Information Technology is faced with various
projects, including infrastructure expansion, programming changes to comply
with the Year 2000, and CLEMIS development, which require additional County
resources; and
WHEREAS the FY 1997 Budget includes partial funding for a new Medical
Examiner building, fund balance may be used to cover the remainder of the
project cost at an amount less than the County would expend should it finance
the construction; and
WHEREAS pursuant to M.R. #95265 the Board of Commissioners established a
Millage Reduction and Stabilization Fund which was funded from a non-
departmental transfer account in the 1996 Budget as well as a $1,000,000 set
aside from the 1995 Year End resolution; and
WHEREAS the County continues to pursue implementation of additional new
technologies to enhance the efficiency of not only Oakland County Government,
but municipal government, specifically through develop of electronic base maps
and Geographic Information Systems (G.I.S.); and
WHEREAS the County's contracted actuarial firm recommends additional
funding to cover the retirees' health cost liability, as cost have increased
faster than anticipated; and
WHEREAS pursuant to M.R. #89283 the Board of Commissioners established a
Designated Fund for Operational Improvements, which makes available a source
of funds departments can use to support innovative programs, providing the
Board approves the use of the fund balance and the requesting department
commits to a pay-back within six (6) years of the original allocation; and
NOW THEREFORE BE IT RESOLVED that the report of operations, for calendar
year 1996, is accepted and the results of operations by line-item after
inclusion of expenditures, accruals, encumbrances, appropriations carried-
forward, transfers, adjustments, and closing entries is approved.
BE IT FURTHER RESOLVED that various line items in the FY 1997 Budget be
amended to include $404,414.62 for outstanding purchase orders and
$9,703,635.38 for appropriations carried forward as detailed in the attached
schedules.
BE IT FURTHER RESOLVED that all year end designated expenditures shall
be reviewed by the liaison committee prior to any budget amendment
recommendation by the Finance and Personnel Committee
BE IT FURTHER RESOLVED adjustments to the fund balance be approved as
follows:
Balance Before Adjustments (result of 1996 activity) $ 19,164,732.63
Add to General Fund Balance:
Repayment of Advance for
Lake Charwood 21,524.03
Bunny Run Lake Level 30,000.00
Long Lake Aug. Well 75,000.00
Use of Friend of the Court Fund Balance 202.170.42
Adjusted Total Including Additions $ 19,493,427.08
Deduct from General Fund Balance:
Information Technology Projects $( 5,500,000.00)
Medical Examiner's Building ( 5,000,000.00)
Millage Reduction Fund ( 4,375,197.00)
G.I.S. ( 3,415,800.00)
Retiree's Health Care Cost ( 2,000,000.00)
Operational Improvements ( 391,169.00)
Increase Petty Cash 860.00)
Adjusted Total Including Additions/Subtractions $( 1,189,598.92)
Undesignated Fund Balance At Beginning of Year $ 1,915,832.78
Undesignated Fund Balance At the End of Year
BE IT FURTHER RESOLVED the Board accepts the Accounting Report on bad
debt write offs and approved those in excess of $1,000.
Chairperson, on behalf of the Finance and Personnel Committee, I move
adoption of the foregoing resolution.
FINANCE AND PERSONNEL COMMITTEE
I
726,233.86
Fiscal Services - Administration
126-01-00-3347 Expendable Equipment
126-01-00-9998 Capital Outlay
5,358.49
555.00
Total Fiscal Services - Administration $5,913.49 $0.00 $5,913.49
5,358.49
555.00
OAKLAND COUNTY, MICHIGAN
OUTSTANDING PURCHASE ORDERS
AND CARRY FORWARDS
1996
Outstanding
Purchase Carry-
Orders Forward Total
General Fund 4-10100
Executive - Admin. - Auditing
112-01-00-3347 Expendable Equipment
Executive - Admin. - Auditing
Management & Budget - Purchasing
124-01-00-3204 Advertising
124-01-00-3347 Expendable Equipment
$789.30 $789.30
$789.30 $0.00 $789.30
897.08 897.08
1,159.20 1,159.20
Total
Total Management & Budget - Purchasing $2,056.28 $0.00 $2,056.28
Reimbursement - Administration
127-01-00-3347 Expendable Equipment 3,307.95 3,307.95
Total Reimbursement - Administration 3,307.95 $0.00 3,307.95
Facilities Management - Admin.
141-01-00-3208 Appraisal Fees 23,000.00 23,000.00
Total Facilities Management - Admin. 23,000.00 $0.00 23,000.00
Personnel - Administration
154-01-00-3347 Expendable Equipment 368.00 368.00
154-01-00-3653 Recruitment Expense 789.45 603.65 1,393.10
Total Personnel - Administration $1,157.45 $603.65 $1,761.10
Veteran's Services - Administration
173-01-00-3347 Expendable Equipment 362.70 362.70
Total Veteran's Services - Administration $362.70 $0.00 $362.70
Community and Economic Development
191-01-00-3128 Professional Services 22,827.67 22,827.67
Total Community and Economic Devel. $0.00 $22,827.67 $22,827.67
21,751.00
1,821.18
1,237.50
7,067.00
-- --
$31,876.68
21,751.00
1,821.18
1,237.50
7,067.00
$3,058.68 $28,818.00
Equalization $7,085.23 $1,552,000.00 $1,559,085.23 Total
Clerk/Register of
212-01-00-3347
212-01-00-9998
Total
Clerk/Register of
213-01-00-3347
213-01-00-4838
213-01-00-4898
Deeds - Legal
Expendable Equipment
Capital Outlay
Clerk/Register of Deeds - Legal
Deeds - Elections
Expendable Equipment
Elections Supplies
Office Supplies
Total Treasurer
Circuit Court - Administration
311-01-00-3127 Budgeted Projects
311-01-00-3128 Professional Services
311-01-00-9998 Misc. Capital Outlay
Total Circuit Court -Administration
Circuit Court - Judicial
311-05-00-3347 Expendable Equipment
311-05-00-9998 Capital Outlay
Total Circuit Court - Judicial
District Court - Novi
322-01-00-9998 Capital Outlay
Total District Court - Novi
Total Elections
Clerk/Register of
214-01-00-3450
Total
Treasurer
221-01-00-4898 Office Supplies
Clerk/Register of Deeds - Administrati
Deeds - Administration
Land Survey
7,858.00
13,694.77
3,456.00
$25,008.77
2,358.00
$2,358.00
$0.00
$0.00
$0.00
23,700.00
23,700.00
2,468.75
$0.00 $2,468.75
Development and Planning
192-01-00-3128 Professional Services
192-01-00-3347 Expendable Equipment
192-01-00-4827 Drafting Supplies
192-01-00-6672 Print Shop
Development and Planning Total
1,306.80
5,778.43
Equalization
194-01-00-3128
194-01-00-3129
194-01-00-3347
194-01-00-3582
194-01-00-9998
Professional Services
Professional Services
Expendable Equipment
Printing
Capital Outlay
49,500.00
1,500,000.00
2,500.00
49,500.00
1,500,000.00
1,306.80
5,778.43
2,500.00
7,186.70
536.85
$7,723.55
3,339.15
2,120.00
1,800.00
-----
$7,259.15
$0.00
651.00
$651.00
11,514.06
5,487.23
$17,001.29
827.75
$827.75
7,186.70
536.85
$7,723.55
3,339.15
2,120.00
1,800.00
$7,259.15
23,700.00
23,700.00
2,468.75
$2,468.75
7,858.00
13,694.77
4,107.00
$25,659.77
11,514.06
7,845.23
$19,359.29
827.75
$827.75
District Court - Clarkston
323-01-00-4898 Office Supplies • 1,371.90 1,371.90
267.66
$267.66
Total District Court - Clarkston $0.00 $1,371.90 $1,371.90 •
District Court - Rochester
324-01-00-3127 Budgeted Projects 25,676.90 25,676.90
324-01-00-4832 Dry Goods & Clothing 642.00 642.00
Total District Court - Rochester $0.00 $26,318.90 $26,318.90
District Court - Troy
325-01-00-3347 Expendable Equipment 347.70 347.70
Total District Court - Troy $347.70 $0.00 $347.70
District Court - Probation Troy
325-05-00-3347 Expendable Equipment 267.66
Total District Court - Probation Troy $267.66 $0.00
Probate Court - Judicial - Admin.
341-01-00-3128 Professional Services 48,586.00 48,586.00
341-01-00-3347 Expendable Equipment 699.30 699.30
Total Probate Court - Judicial - Admin. $699.30 $48,586.00 $49,285.30
Probate Court - Administration
344-01-00-3347 Expendable Equipment 4,060.42 4,060.42
Total Probate Court - Administration $4,060.42 $0.00 $4,060.42
Probate Court - Court Services
347-01-00-4937 Testing Materials 1,650.00 1,650.00
Total Probate Court - Court Services $0.00 $1,650.00 $1,650.00
Prosecuting Attorney
411-01-00-3128 Professional Services 500.00 500.00
411-01-00-3347 Expendable Equipment 2,475.06 2,475.06
Total Prosecuting Attorney $2,975.06 $0.00 $2,975.06
Sheriff - Administration
432-01-00-3347 Expendable Equipment 203.40 203.40
Total Sheriff - Administration $203.40 $0.00 $203.40
Sheriff - Detention Facilities
433-10-00-3347 Expendable Equipment 3,406.50 3,406.50
433-10-00-9998 Capital Outlay 4,294.58 4,294.58
Total Sheriff - Detention Facilities $7,701.08 $0.00 $7,701.08
Sheriff - Pre-Trial Housing
434-10-00-3347 Expendable Equipment
Total Sheriff - Pre-Trial Housing $370.60
370.60 370.60
-------
$370.60 $0.00
2,577.19
4,923.09
$7,500.28
2,577.19
4,923.09
$7,500.28 $0.00
3,858.42 3,858.42
$0.00 $3,858.42 $3,858.42
2,589.30 2,589.30
$0.00
32,015.02
9,745.49
-------
$41,760.51
32,015.02
9,745.49
$41,760.51
14,117.60
1,014.10
$15,131.70
14,117.60
1,014.10
$15,131.70 $0.00
39,670.00 39,670.00
,nnn •••••nnn
$0.00 $39,670.00 $39,670.00
6,768,146.00 6,768,146.00
$0.00 $6,768,146.00 $6,768,146.00
358,000.00
$0.00 $358,000.00
$167,659.25 laW1=,=Wil4
358,000.00
$358,000.00
KM-1MM
Sheriff - Trusty Camp
434-15-00-3347 Expendable Equipment
434-15-00-9998 Capital Outlay
Total Sheriff - Trusty Camp
Sheriff - Technical Services
439-01-00-3347 Expendable Equipment
Total Sheriff - Technical Services
Sheriff - Communications
439-05-00-3347 Expendable Equipment
Total Sheriff - Communications $2,589.30 $0.00 $2,589.30
Sheriff - Operations Unit
439-10-00-4820 Deputy Supplies
439-10-00-4875 Laboratory Supplies
Total Sheriff - Operations Unit
Board of Commissioners - Admin.
511-01-00-3347 Expendable Equipment
511-01-00-9998 Capital Outlay
Total Board of Commissioners - Admin.
Board of Comm. Prg. EVal. & Oper. Analysis
511-02-00-3128 Professional Services
Total Bd. of Comm. - Eval. & Oper. Analysis
Other County Appropriations
901-01-00-3357 Financial System
Total Other County Appropriations
Reserved for Transfer
901-01-00-9917 Remonumentation
Total Reserved for Transfer
TOTAL GENERAL FUND
Friend of the Court Fund 4-21500-
Reimbursement - Child Support - Acct.
127-05-00-3347 Expendable Equipment 728.90 728.90
' $728.90 Total Reimbursement - Child Support - Acct
Circuit Ct. - Counseling, Inv. & Mediation
312-05-00-3128 Professional Services
$0.00 $728.90
38,000.00 38,000.00
01,0•••n•••nnnnnnnnnn•••n
Total Circuit Ct. - Counseling, Inv. & Med. $0.00 $38,000.00 $38,000.00
TOTAL FRIEND OF THE COURT FUND $72890 Udikapa =12BM
Health Fund 4-22100
Emergency Medical Services
141-30-00-3347 Expendable Equipment
141-30-05-4823 Disaster Supplies
3,872.40 3,872.40
553.46 553.46
Total Emergency Medical Services $4,425.86 $0.00 $4,425.86
Health - Administration
162-01-00-3127 Budgeted Projects 165,844.27 165,844.27
162-01-00-3347 Expendable Equipment 5,392.00 5,392.00
162-01-00-3528 Miscellaneous 240,224.00 240,224.00
162-01-00-3682 Satellite Centers 468,542.74 468,542.74
Total Health - Administration $171,236.27 $708,766.74 $880,003.01
Environmental Health
162-20-00-9998 Capital Outlay 42,402.25 42,402.25
Total Environmental Health $42,402.25 $0.00 $42,402.25
Health Education & Nutrition Services
162-33-00-3322 Educational Programs
162-33-00-3347 Expendable Equipment
162-33-00-9998 Capital Outlay
406.00 406.00
369.00 369.00
6,885.00 6,885.00
Total Health Education & Nutrition Services $7,660.00 $0.00 $7,660.00
Hearing & Vision
162-37-00-3347 Expendable Equipment
162-37-00-9998 Capital Outlay
Total Hearing & Vision
Animal Control
178-01-00-4909 Postage
Total Animal Control
TOTAL HEALTH FUND
CRIMP Fund 4-26900
431-01-00-8101 General Fund - Sheriff
611-01-00-8101 General Fund - Drain Comm.
245.09 245.09
3,839.00 3,839.00
$4,084.09 $0.00 $4,084.09
3,249.42 3,249.42
$3,249.42 $0.00 $3,249.42
$233,057.89 $708.766.74 L9.4.1.424,M
22,500.00
32,841.00
22,500.00
32,841.00
165-01-00-9998 Capital Outlay 2,968.58 2,968.58
TOTAL CRIMP FUND Naa $55.341—QQ U12.41S2
[Children's Village Fund 4-29230
TOTAL CHILDREN'S VILLAGE FUND $2,968.58 $0.00 12.2.0.2
TOTAL GOVERNMENTAL FUNDS $404.414,62 Saa&M,31 ULM=DA
Prepared by: Management and Budget 01/26/96
General Fund
Equity
12/31/95
$364,775.00
1,858,562.21
156,075.00
500,000.00
707,109.91
3,000,000.00
2,500,000.00
1,500,000.00
750,000.00
395,000.00
3,851,535.34
3,356,182.00
3,500,000.00
150,000.00
Use of Equity
Built Into
1996 Budget
1995 Year End
Report
MR #96063
Budget -
Accounting
Consolidation
MR #96025
GIS Programming
Position
MR #96069
GIS/Base Map
Extension
MR #96089
DTRF Loan
Retirement
MR #96092
(3,851,535.34)
(3,356.182.00)
($364,775.00)
(1,858,562.21)
(80,617.00) (347,713.00)
318,525.00 118,297.00
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING 1996
Fund
Loss - Disallowed CETA Cost
Encumbrances & Carry Forwards
Imprest Cash
Warrant Teleconferencing
Reserve - Long Term Advance
Operational Improvements
Financial System
Personnel/Payroll System
GIS
Strategic Planning
Oakland Pointe Debt
Radio Communications Debt
Designation for Special Purposes
Emergency Salaries
Designated Fund Balance
Undesignated Fund Balance
TOTAL GENERAL FUND EQUITY
$22.5894239.46 ($46,250.00) ($1.858.562.21) $118,297.00 ($80.617.00) ($347.713.00) ($7,207.717.34)
$1.915.832.78 $0.00 ($1.000.000.00) MO $0.00 $0.00
$24.505.072.24 446.250.00) 42.858.562.21) • 3118.297.00 480,517.00) (3347.713.001 (3_Z.207,717.34)
'liege Reduction and Stabilization 33.256.900.00 $1.000.000.00
" Increases to Operational Improvements and Millage Reduction and Stabilization reflect non-departmental appropriation included in
the 1996 Budget. These allocations will be transferred to the designated fund balances with the close of 1996 business.
Warrant
Teleconferencing
M.R. #96138
First Quarter
Forecast
M. R. #96127
CLEIV1IS
Audit
M.R. #96111
(500,000.00)
Total General
Fund Equity
$0.00
0.00
156,075.00
0.00
707,109.91
3,391,169.00
600,000.00
0.00
0.00
320,000.00
0.00
0.00
0.00
150,000.00
(45,653.00)
(1,900,000.00)
(1,500,000.00)
(321,670.00)
(75,000.00)
(3,500,000.00)
Financial/Human GIS Total Adjustments
Resource System Remonumentation to Equity
M.R. #96238 M.R. #96253 During 1996
($364,775.00)
(1,858,562.21)
0.00
(500,000.00)
0.00
391,169.00
(1,900,000.00)
(1,500,000.00)
(750,000.00)
(75,000.00)
(3,851,535.34)
(3,356,182.00)
(3,500,000.00)
0.00
Fund
Loss - Disallowed CETA Cost
Encumbrances & Carry Forwards
Imprest Cash
Warrant Teleconferencing
Reserve - Long Term Advance
Operational Improvements
Financial System
Personnel/Payroll System
GIS
Strategic Planning
Oakland Pointe Debt
Radio Communications Debt
Designation for Special Purposes
Emergency Salaries
Designated Fund Balance
Undesignated Fund Balance
TOTAL GENERAL FUND EQUITY
($75.000.00) ($45.653.00)
(S76.000.00) {S45.653.00)
ISSIDAMIM
$0.00
iS500.000.00)
(S6000.000.00) ($321.670.00) ($174264.885.55)
$011.0 ELOSt ($1,000.000.00)
($6.900.Q00.00) LS321.670.001 f $18.264:885.551
$5.324.353,91
$915,832.78
$6,240.186.69
Millage Reduction and Stabilization $118.297.00 $4.375.197.00 $4.375.197.00
12/03/96
/E THE': FOrrr-(:-.":
v/)
L. Brooks Pattereen, Coy Exoz7uvi: Dte
Resolution #97059 April 10, 1997
Moved by Douglas supported by Pernick the resolution be adopted.
AYES: Coleman, Devine, Dingeldey, Douglas, Garfield, Holbert, Huntoon,
Jacobs, Jensen, Johnson, Kaczmar, Kingzett, Law, McCulloch, McPherson, Moffitt,
Obrecht, Palmer, Pernick, Powers, Schmid, Taub, Wolf, Amos. (24)
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 April 10, 1997 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 10th day of Apri1„•,1997.
).1:c
..1.••nn•nragaiel.
Lynn D. Allen, County Clerk