HomeMy WebLinkAboutResolutions - 1997.11.20 - 25152MISCELLANEOUS RESOLUTION 1197249 November 20, 1997
BY: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - AMENDMENTS TO THE GENERAL
APPROPRIATIONS ACT TO ESTABLISH GENERAL PURPOSE FUNDS FOR THE COUNTY BUDGET,ider
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TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS Generally Accepted Accounting Principles (GAAP) and the
Governmental Accounting Standards Board (GASB)requires that funds be categorized
according to their use; and
WHEREAS the County's Comprehensive Annual Financial Report (CAFR)follows
acceptable practices and categorizes the General Fund and Special Revenue Funds,
which have restrictive usage, as "Governmental Funds"; and
WHEREAS this fund categorization is not mirrored in the FY 1998 and FY 1999
County Budget; specifically the budget combines the General Fund with the
following Special Revenue Funds: Health Fund, Juvenile Maintenance Fund,
Children's Village Fund, Social Welfare - Foster Care Fund, Friend of the Court
Fund, and CRIMP Fund; and
WHEREAS the purpose of this combination is to emphasize that the County
General Fund, for these specific Special Revenue Funds, covers any expenditures,
including all personnel costs, not supported by individual fund revenue; and
WHEREAS audit questions have been raised by the fact that these particular
funds are reported in the County CAFR as Special Revenue, yet are budgeted with
the General Fund; and
WHEREAS in order to comply with accounting/auditing standards, and to
conform to the financial reports, these funds should be budgeted as Special
Revenue Funds, with an operating transfer budgeted in the General Fund to clearly
identify the amount of General Fund contribution; and
WHEREAS there is still a need to separate these funds from the remaining
"special revenue" funds because of the General Fund commitment to support all
expenditures, including personnel, not covered by individual fund revenue; and
WHEREAS to ease reporting to the State and to consolidate all the County's
child care fund finances, the Children's Village Fund can be incorporated into
the Juvenile Maintenance Fund; and
WHEREAS this change will in no way effect the level of appropriation to
these funds, nor the number and funding source of the authorized positions.
NOW THEREFORE BE IT RESOLVED that retroactive to October 1, 1997, the
Health Fund (#221), the Juvenile Maintenance Fund (#296), the Social Services -
Foster Care Fund (#295), the Friend of the Court Fund (#215), and the CRIMP Fund
(#259) shall be categorized as Special Revenue Funds and designated as "General
Purpose Funds", and that the FY 1998 and FY 1999 Budget be amended, as specified
on the attached schedule, to create separate budgets for each fund and budget for
an operating transfer from the General Fund to cover all expenditures, including
personnel, not already supported by separate fund revenue.
BE IT FURTHER RESOLVED that the term "Governmental Funds" be replaced by
"General Fund/General Purpose" on all financial and personnel documents related
to the County budget.
BE IT FURTHER RESOLVED that the Children's Village Fund (#293) be absorbed
by the Juvenile Maintenance Fund (#296).
Chairperson, on behalf of the Finance and Personnel Committee, I move the
adoption of the foregoing resolution.
FINANCE AND PERSONNEL COMMITTEE
I
I.
OAKLAND COUNTY, MICHIGAN
EFFECT ON'COUNTY BUDGET
DUE TO REDESIGNATION OF FUNDS
FY 1998 • FY 1999 FY 1998 FY 1999
CURRENT BUDGET
Revenue Expenditures
General Fund
Health Fund
Juvenile Maintenance
Social Welfare-Foster Care
Friend of the Court
Children's Village
Sub-total Governmental
Special Revenue
TOTAL BUDGET
$270,043,644 $272,408,230 $224,873,858 $229,130,170
6,445,420 6,082,420 28,022,800 28,104,151
788,096 788,096 9,156,101 9,427,059
15,000 15,000 80,134 82,378
541,373 487,290 9,839,261 9,786,654
6,536,030 6,536,030 12,397.409 9,786.654
$284,369,563 $286,317,066 $284,369,563 $286,317,066
$272,390,656 $275,628,451 $272,390,656 $275,628,451
$55E160,219 $5_61,945.517 $556.760,219 $161..2.45,51.7
NEW BUDGET
Revenue
General Fund (GE)
General Purpose (GP)
Health Fund
Juvenile Maintenance
Social Welfare-Foster Care
Friend of the Court
Operating Transfers
Sub-total General Purpose
Total GF/GP
Special Revenue
TOTAL BUDGET
Prepared by: Fiscal Services
$270,043,644
$28,022,800
21,553,510
80,134
9,839,261
(45,169.786)
$14,325,919
$284,369,563
$272,390,656
$556.760.219
$272,408,230
$28,104,151
21,915,194
82,378
9,786,654
(45,979.541)
$13,908,836
$286,317,066
$275,628,451
$56_1.945517
$224,873,858
28,022,800
21,553,510
80,134
9,839,261
$59,495,705
$284,369,563
$272,390,656
$556.760.219
$229,130,170
28,104,151
19,213,713
82,378
9,786,654
0
$57,186,896
$286,317,066
$275,628,451
$561 .945.517
11/07/97
$15,000 $15,000
$80,134 $82,378
$67,378 $65,134
OAKLAND COUNTY, MICHIGAN
GENERAL FUND SUPPORT OF
CERTAIN SPECIAL REVENUE FUNDS
FY 1998 FY 1999
Health Fund
State and Federal Revenue
Health State Subsidy $3,200,000 $3,200,000
Disaster Control - Fed. 25,000 25,000
Charge for Service Revenue
Facilities Mgt. (EMS) 2,210 2,210
Health Division 2,398,410 2,035,410
Animal Control 819.800 819.800
$6,445,420 $6,082,420
Expenditures
Health Division $25,504,485 $25,583,343
Emergency Management 710,516 709,833
Animal Control 1.807.799 1.810.975
$28,022,800 $28,104,151
Transfer - Health Fund
Juvenile Maintenance
$21,577,380 $22,021,731
Charge for Service Revenue
Probate Court $788,096 $788,096
Expenditures
Juvenile Maint. Division $3,858,392 $3,966,006
Intensive Probation 949,347 990,937
Human Services Admin, 4.348.362 4.470.116
$9,156,101 $9,427,059
Transfer - Juvenile Maint 88,368,005 $8,638,963
Social Welfare - Foster Care
State and Federal Revenue
State Foster Care
Expenditures
Human Services Admin.
Transfer - Social Welfare FC
Friend of the Court
Charges for Service Revenue
Reimbursement $54,083 $0
FOC - FOC Fund 487.290 487.290
$541,373 $487,290
Expenditures
Friend of The Court $8,245,672 $8,256,238
Reimbursement 1.593.589 1.530.416
$9,839,261 $9,786,654
Transfer - FOC 89,297,888 $9,299,364
Children's Village
State and Federal Remenue
Child Care Subsidy
Charge for Service Revenue
Children's Village
Expenditures
Children's Village
Transfer. Children's Village
$4,100,000 $4,100,000
2.436.030 2.436.030
$6,536,030 $6,536,030
$12,397,409 $12,488,135
$5,861,379 $5,952,105
TOTAL GENERAL FUND
TRANSFER $45.169.786 $45.979.541
THE FOREGOING RESOLUTION
10)-`1)5 nty Executive Date
Resolution #97249 November 20, 1997
Moved by Douglas supported by Coleman the resolution be adopted.
Moved by Douglas supported by Coleman the resolution be amended, in the
title, by deleting "AND TO EXPAND FEE MODIFICATIONS".
A sufficient majority having voted therefor, the amendment carried.
Vote on resolution, as amended:
AYES: Holbert, Huntoon, Jacobs, Jensen, Johnson, Kingzett, Law, McPherson,
Millard, Moffitt, Obrecht, Palmer, Powers, Schmid, Taub, Wolf, Amos, Coleman,
Dingeldey, Douglas. (20)
NAYS: Garfield. (1)
A sufficient majority having voted therefor, the resolution, as amended,
was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland, do hereby certify that the
foregoing resolution is a true and accurate copy of a resolution adopted by the
Oakland County Board of Commissioners on November 20, 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 20th day of November 1997.
!Irvin,' Allen, County Clerk