HomeMy WebLinkAboutResolutions - 1997.09.25 - 25211COUNTY OF OAKLAND
FISCAL YEAR 1998 BUDGET
SUGGESTED GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION # 97190 September 25, 1997
BY: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: FISCAL YEAR 1998 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 1998 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
$554,955,032 for Fiscal Year 1998, 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
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COUNTY OF OAKLAND
FISCAL YEAR 1998 BUDGET
SUGGESTED GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION 4 97190 September 25, 1997
BY: FINANCE AND PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: FISCAL YEAR 1998 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 1998 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
$554,955,032 for Fiscal Year 1998, 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
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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 1998
General Appropriations Act recommended by the Finance and Personnel
Committee as advertised and placed in the Clerk's Office for public
inspection.
BE IT FURTHER RESOLVED that $850,000 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 $550,000) and the Sheriff's
Department (6/17 or $300,000).
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 1998 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
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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 42 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 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.
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 489276)
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 $750,000 (or one-half of the
$1,500,000) 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.
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These instructions shall
Officer determines to be
the budgetary estimates
consistent manner and the
and Committees are met.
include information that the Fiscal
useful and necessary to assure that
of the agencies are prepared in a
needs of the Board of Commissioners
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 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
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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 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
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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 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,
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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 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
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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
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case, however, may such limits exceed 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
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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 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
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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 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
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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 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.
(g) Funds will not be spent from the non-departmental
account entitled "Infrastructure Improvements" (#3661) without
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a specific Board resolution allowing for such expenditure to
occur. The improvements shall be limited to alleviating
traffic flow and safety concerns and is considered to be a
"one-time" expenditure to assist in this effort. The maximum
amount to be expended is limited to 25% of the cost of the
project up to $3.0 million. Should the State of Michigan not
provide matching funds to support the project, the expenditure
will not be made and the unused funds will be returned to the
Delinquent Tax Revolving Fund. Finally, any final expenditure
and transfer shall be done in conformance with state law.
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
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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.
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 493-156, 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
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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 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
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from funds not budgeted.
26. All Internal Service Fund budgets that have depreciable assets
shall have a capital budget with detail supporting the amount
of annual depreciation therein included, as well as a fiscal
plan for replacing, upgrading or disposing of those assets.
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, 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.
Page XVII
FINANCE AND PERSONNEL COMMITTEE
Sue Ann Douglas,
Chairperson
Resolution #97190 September 25, 1997
Moved by Douglas supported by Jensen the resolution be adopted.
Moved by Kingzett supported by Moffitt the resolution be amended by
striking the current paragraph (g) under Section 21 and inserting the following
new language to read as follows:
"Funds will not be spent from the non-departmental account entitled,
'Infrastructure Improvements' (#3661) without a specific Board resolution
allowing for such expenditure to occur. Further, the Board of
Commissioners shall establish specific eligibility criteria for the
project(s) to be funded from this account. Any unused funds will be
returned to the Delinquent Tax Revolving Fund. Finally, all expenditures
from this account shall be made in conformance with state law."
A sufficient majority having voted therefor, the amendment carried.
Moved by Obrecht supported by Palmer the resolution be amended to change
the transfer amount to a (1) year amount of $4,375,000.00.
The Chairperson stated a "Yes" vote will support the change and a "No" vote
will not.
Vote on amendment:
AYES: Garfield, Johnson, Kaczmar, Kingzett, McPherson, Obrecht, Palmer.
(7)
NAYS: Coleman, Devine, Dingeldey, Douglas, Holbert, Huntoon, Jacobs,
Jensen, Law, McCulloch, Millard, Moffitt, Pernick, Schmid, Taub, Wolf, Amos.
(17)
A sufficient majority not having voted therefor, the amendment failed.
Moved by Moffitt supported by Schmid the resolution be amended to add an
additional BE IT FURTHER RESOLVED paragraph following the NOW THEREFORE BE IT
RESOLVED paragraph to read as follows:
' BE IT FURTHER RESOLVED that the Chief Administrative Officer and the Fiscal
Officer for the County shall undertake a full review of cost cutting options and
shall present a plan for expenditure reduction which can be implemented over the
period of 1998-2001.
Resolution #97190 (cont.) September 25, 1997
A sufficient majority having voted therefor, the amendment carried.
Vote on resolution, as amended:
AYES: Devine, Dingeldey, Douglas, Holbert, Huntoon, Jacobs, Jensen,
Johnson, Kaczmar, Kingzett, Law, McCulloch, McPherson, Millard, Moffitt, Obrecht,
Palmer, Pernick, Schmid, Taub, Wolf, Amos, Coleman. (23)
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 September 25, 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 25th day of September 1997.
Allen, Countli-Clerk