HomeMy WebLinkAboutResolutions - 1998.12.10 - 25336MISCELLANEOUS RESOLUTION #98328 December 10, 1998
BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 1998 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 Fiscal
Year (FY) 1998; and
WHEREAS Restatement #1 of the Governmental Accounting, Auditing and
Financial Reporting Standards requires that encumbrances and appropriations
carried-forward be treated as a reserved 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 a reserve of $2,863,374.52 has been created to cover encumbrances
and pre-encumbrances obligated through the end of FY 1998 as well as a reserve
for long and short term advances in the amount of $356,808.10; and
WHEREAS a reserve of $6,919,294.79 has been created to cover recommended
carry forward appropriations, of the total amount $6,382,384 represents grant
match on the anticipated CLEMIS related grant; and
WHEREAS pursuant to M.R. 497203 the Board of Commissioners approved a loan
from the Delinquent Tax Revolving Fund (DTRF) to cover the purchase cost of an
imaging system, a designated fund balance of $3,400,000 has been created to pay
the loan off early saving the Information Technology Fund interest expense which
would have to be passed on to operating departments; and
WHEREAS the FY 1999 Adopted Budget assumed the use of $3,066,900 of FY 1998
fund balance to continue to cover the cost of the Clerk's Optical Disk Project,
completion of the Groundwater Mapping Project, and continued work on various data
warehousing and land record system projects, a designated fund balance has been
created to cover these costs; and
WHEREAS the information systems for the Administration of Justice and the
Law Enforcement functions needs to be updated to incorporate recent technological
advancements as well as integrated so as to prevent duplication of effort, a
designated fund balance of $3,000,000 has been created to upgrade and integrate
this system; and
WHEREAS pursuant to M.R. #98272, the Board of Commissioners approved a loan
from the DTRF to purchase of an E-911 Call-Taking Equipment, a designated fund
balance has been created, in the amount of $3,000,000 to pay the loan off early
saving the CLEMIS Fund interest expense which would be passed on to users; 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, the fund balance of
$2,844,192 is established; and
WHEREAS in order to provide County elected officials, appointed officials
and employees with the most advanced technology, a study group will recommend a
revising of the office automation system which includes a suite of software
programs, a designated fund balance of $2,300,000 has been created to cover the
purchase of new software and necessary staff training; and
WHEREAS funds were removed from the FY 1999 Capital Improvement Plan to
assist in balancing the FY 1999 budget and related building fund equity, a
designated fund balance of $2,000,000 has been created to return a portion of the
funds taken from the plan; and
WHEREAS upgrades are necessary to the Human Resources Financial Information
System (HRFIS) to maintain the useful life of the system, these upgrades include
improvements to the time and labor system as well as installation of the most
recent version of the financial software, a designated fund balance of $1,250,000
has been created to cover the cost of these upgrades; and
FINANCE COMMITTEE VOTE:
Motion carried unanimously on a roll call vote.
WHEREAS pursuant to M.R. #98210 the Board of Commissioners authorized
implementation of Phase I of the Corrections Services Staffing Study, should this
phase be successful, implementation of Phase II will be requested during the FY
2000 budget process, a designated fund balance of $1,200,000 has been created to
help offset the first year cost of implementing Phase II of the Corrections
Services Staffing Study; and
WHEREAS the County is close to reaching agreement with the State of
Michigan to purchase portions of the Clinton Valley Center property, a designated
fund balance of $1,200,000 has been created to accomplish this purpose; and
WHEREAS a designated fund balance of 8500,000 has been created to continue
the development of a Geographic Information Management System (GIS)and related
Remonumentation efforts which has county wide and regional benefits; and
WHEREAS during 1998 the State legislature approved new sentencing
guidelines which will increase the population of the Oakland County jail as well
as increase activity of the 52nd District Court, a designated fund balance of
$500,000 has been created to cover a portion of the cost associated with the
implementation of these guideline; and
WHEREAS the Medical Examiners office is need of computer enhancements to
modernize the office operations, a designated fund balance in the amount of
$350,000 has been created to purchase the necessary hardware and software; and
WHEREAS the $295,000 designated fund balance for Strategic Planning has
been re-established for FY 1998; and
WHEREAS shifting State policies may reduce the amount of funding available
for the Community Corrections program just as the need for the program continues
to increase, a designated fund balance of $250,000 has been created to cover the
potential state short-fall; and
WHEREAS funds are required to implement the well code policy, adopted
pursuant to M.R. #97293 including the distribution of a map and other procedures,
a designated fund balance in the amount of $150,000 has been created to cover
well code policy implementation.
NOW THEREFORE BE IT RESOLVED that the report of operations, for Fiscal Year
1998, 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 1999 Budget be
amended to include $2,863,374.52 for outstanding purchase orders and
$6,919,294.79 for appropriations carried forward as detailed in the attached
schedules.
BE IT FURTHER RESOLVED adjustments to the fund balance be approved as
follows:
Balance Before Adjustments (result of FY 1998 activity) $ 12,533,189.43
Add to General Fund Balance:
Repayment of Advance for
Lake Charwood 46,999.87
Long Lake 2,876.02
Gypsy Moth Program 14,000.00
CLEMIS 17,616.00
Integrated Justice System 3,250,000.00
Mainframe Replacement 37,242.00
Command Officers Arb. Award 995,000.00
Well Code Study 328,362.00
Grant Reductions 300,000.00
Health Satellite Centers 2,461.00
Adjusted Total Including Additions $ 17,487,746.32
Deduct from General Fund Balance:
Increase in Petty Cash
Increase in Prepaid Expenses
Court System Replacement
Subsequent Years Budget
E-911 Call Taking
Office Software/Training
Capital Improvement Replacement
$ ( 3,760.00)
( 17,347,12)
( 3,000,000.00)
( 3,066,900.00)
( 3,000,000.00)
( 2,300,000.00)
( 2,000,000.00)
Well Code Implementation
Sentencing Guidelines Implementation
Community Corrections
GIS
Adjusted Total Including Additions/Subtractions $(
Sheriff Corrections Staff
CVC Property
Medical Examiner Computers
Undesignated Fund Balance At Beginning of Year
( 1,200,000.00)
( 1,200,000.00)
( 350,000.00)
150,000.00)
500,000.00)
250,000.00)
500,000.001
50,260.80)
$ 621,662.13
Undesignated Fund Balance At the End of Year
BE IT FURTHER RESOLVED that $58,665 from the FY 1998 Undesignated Fund
Balance be designated to cover the remainder of the Treasurer's contract with
Great Lakes Inc. for cash registers, and be appropriated to that account as
specified below:
571,401.33
Revenue
90-190000-14000-1582
Expenditures
22-221120-01000-3348
Prior Years Balance
Professional Services
$58,665
$58,665
0
BE IT FURTHER RESOLVED that $250,000 from the FY 1998 Designated Fund
Balance for Sentencing Guidelines Impact be appropriated to the Sheriff
Department, as specified below, to cover the increased cost of out-county
prisoner housing:
Revenue
90-190000-14000-1582
Expenditures
43-023310-20021-3268
Prior Years Balance
Shf.- Out County Housing
$250,000
250,000
Chairperson, on behalf of the Finance Committee, I move adoption of the
foregoing resolution.
FINANCE COMMITTEE
FY 1998. GENERAL FUND
ENDING FUND BALANCE
Reserved Fund Balances:
Encumbrances/Pre-Encumbrances
Payroll and Petty Cash
Pre-Paids and Long Term Advances
Carry Forwards
Total Reserves
Designated Fund Balances:
Imaging Loan
Subsequent Years Budget
Court System Replacement
E-911 Call Taking Equip.
Operational Improvements
Office Software/Training
Capital Improvement Replace.
Financial System
Sheriffs Corrections Staffing
CVC Property
GIS/Remonumentation
Sentencing Guidelines Impact
Medical Examiner Computers
Strategic Planning
Community Corrections
Well Code Implementation
Total Designations
TOTAL RESERVES
AND DESIGNATIONS
Undesignated
TOTAL FUND BALANCE
$2,863,374.52
171,105.00
185,703.10
6.919,294.79
$10,139,477.41
$3,400,000.00
3,066,900.00
3,000,000.00
3,000,000.00
2,844,192.00
2,300,000.00
2,000,000.00
1,250,000.00
1,200,000.00
1,200,000.00
500,000.00
500,000.00
350,000.00
295,000.00
250,000.00
150.000.00
$25,306,092.00
taMA69.41
$571,401.33
$26,0161979-74
Prepared by: Fiscal Services 11/23/98
SUMMARY OF CHANGE
IN GENERAL FUND EQUITY FROM
9/30/97 TO 9/30/98
General Fund Equity (9/30/97) $32,275,641.82
Reductions in General Fund Equity (18.574.529.82)
During FY 1998
Adjusted General Fund Equity $13,701,112M
FY 1998 Activity
Revenue Above Budget $3,028,421.66
Expenditures Below Budget 9 1504,767.77
Result of FY 1998 Activity $12.53.1189.43
Reserve for Carry Forward Appropriations $9,782,669.31
and Encumbrances
General Fund Equity (9/30/98) 06,816,970.7_4
Prepared by Fiscal Service Division 11/23/98
M.R. #97268
Water Supply
Code Adoption
M.R. #97277
Year - End
Report
($5,913,402.82)
($5,913,402.82)
($6,382,384.00)
M.R. #98018
Year 2000
(Phase II)
M.R. 98034
Strategic
Planning Cont.
M.R. #98073
Groundwater
Quality Maps
M.R.#98074
Gypsy Moth
Suppression
(2,500,000.00)
(86,638.00)
(2,000,000.00)
(662,758.00)
(375,000.00)
(85,000.00)
(25,000.00)
(197,539.00)
(41,000.00)
OAKLAND COUNTY, MICHIGAN
CHANGES IN GENERAL FUND EQUITY DURING FY 1998
Fund
Encumbrances & Carry Forwards
Long Term Advances
Payroll and Petty Cash
Total Reserves
CLEMIS
Imaging Loan Payoff
Integrated Justice System
Operational Improvements
Year 2000 Conversion
GIS
Financial System
Command Officer Arbitrator Award
Mainframe Replacement
Well Code Study
Equalization Study
Strategic Planning
Grant Reductions
Health - Satellite Centers
Gypsy Moth Program
General Fund M.R. #97190
Equity General
09/30/97 Approp Act
$5,913,402.82
205,778.38
167,345,00
$6,286,526.20
$6,400,000.00
3,400,000.00
3,250,000.00
3,000,000.00 (155,808.00)
2,500,000.00
2,000,000.00
1,250,000.00
955,000.00
700,000.00
500,000.00
375,000.00
320,000.00
300,000.00
200,000.00
55,000.00
Total Designations
Total Reserves and Designations
Undesignated Fund Balance
TOTAL GENERAL FUND EQUITY
$25,205,000.00
$31,491,526.20
$784,115.62
832,275,641.82
($155,808.00)
($155,808.00)
$0,00
($155,808M)
($86,638.00) ($9,617,681.00)
($88,638.00) ($15,531 ,083.82)
$0.00 ($150,000.00)
($88,538.00) (815.01,083.82)
($2,500,000.00) ($25,000.00) ($85,000.00) ($41,000.00)
($2,500,000.00) ($25,090,00) ($85,009.00) ($41,000.00)
$0.00 $0.00 $0.00 $0.00
(82.500.000,40) ($25,000.00) ($85,000.00) ($41,000.00)
Prepared by: Fiscal Services Division
($5,913,402.82) $0.00
0.00 205,778.38
0.00 167,.345.00
($5,913,402.82) $373,123.38
(6,382,384.00) $17,616.00
0.00 3,400,000.00
0.00 3,250,000.00
(155,808.00) 2,844,192.00
(2,500,000.00) 0.00
(2,000,000.00) 0.00
0.00 1,250,000.00
0.00 955,000.00
(662,758.00) 37,242.00
(171,638,00) 328,362.00
(375,000.00) 0.00
(25,000.00) 295,000.00
0.00 300,000.00
(197,539.00) 2,461.00
(41,000.00) 14,000.00
($12,511,127.00)
($18.424,529.82)
($150,000,00)
($18,574.529.82)
$12,693,873.00
$11966.996.38
$634,115.62
S1 ,701,112.00
Fund
Total Adjustments Final
to Equity Equity
During FY 1998 FY 1998
Encumbrances & Carry Forwards
Long Term Advances
Payroll and Petty Cash
Total Reserves
CLEWS
Imaging Loan Payoff
Integrated Justice System
Operational Improvements
Year 2000 Conversion
GIS
Financial System
Command Officer Arbitrator Award
Mainframe Replacement
Well Code Study
Equalization Study
Strategic Planning
Grant Reductions
Health - Satellite Centers
Gypsy Moth Program
Total Designations
Total Reserves and Designations
Undesignated Fund Balance
TOTAL GENERAL FUND EQUITY
$0.00
$0.00
$13,947,627.00 $531,526.85 $14,479,153 85 $13,103,245.53
70,679,623.00 2,638,555.95 73,318,178.95 74,268,722.56
13,103,245.53 $23,363 00
65,446.00 74,334,168.56 402,762.61
8,232,482.63
42,482.20
7,686,742.80 $67,200 59
3,140,746.66 11,769.05
12,794,314.40 1,112.74
5,967,200.69 103.14 42,108.80
$42,108.80
$112,298.10
31,264.54
427,734.51
435,207.69
$1,006,504.84
COUNTY OF OAKLAND
Summary Statement of
Receipts and Expenditures for Governmental Funds
For the Fiscal Year ended September 30, 1998
Budget
Amendments
Adopted
Budget
10/01197
Amended
Budget
09/30/98
Revenues
Collections and
Expenditures
before
Adjustments
Total
Revenue/
Expenditures
Transfers and Transfers
Appropriations
Carried
Encumbrances Forward
Revenue/
Uncollected
Unencumbered
Balance
$0.00
$0.00
General Fund
Taxes
Intergovernmental
Charges for Services
Miscellaneous
Sub-Total General Fund
General Purpose Funds
Intergovernmental
Charges for Services
Sub-Total GIP Funds
Total Budged Funds
Resources Carried Forward
Total Governmental Resources
$15205955000
31,637,800.00
66,306,906.00
18,040,000.00
$268,044,256.00
7,340,000,00
6,985,919.00
$14,325,919.00
$282,370,175 00
1,999,388.00
$284,309,563.00
$152,059,550.00 $152,301,324.08
614,800 00 32,252,600 00 34,815,612.26
3,747,654.00 70,054,560.00 68,706,144.24
18,040,000 00 12,616,326.43
$4,362,454 00 $272,406,710.00 $268,439,407.01
1,086,638.00 8,426,638.00
1,242,576.38 8,228,495.38
$2.329,214.38 $16,655,133.38
$6,691,668.38 289,061,843.38 $287,729,942.38
18,474,062.82 20,473,450.82 19,523,130.20
$25 165 731 20 $309 535 294 20 $307 253 072 58
$152,301,324.08
34,815,612.26
68,706,144.24
5,310,643.28 17,926,969.71
$5.310,643.28 $273,750,050.29
11,620,651 44
7,669,883 93
50.00 $19,290,535.37
$5,310,643.28 $293,040,585.66
19,523,130.20
$5,310,643.28 $312,563,7_15,86,
$241,774.08
2,563,012.26
(1,348,415.76)
(113,030.29)
$0.00 $1,343,340.29
3,194,013 44
(558,611 45)
$0.00 $2,635,401.99
$0.00 $3,978,742.28
(950,320 62)
$0.00 $3,028,421.66
11,620,651 44
7,669,883.93
$19,290,535.37
Expenditures
Administration of Justice
Circuit Court
52nd District Court
Probate Court
Total Administration of Justice
Law Enforcement
Prosecuting Attorney
Sheriff
Total Law Enforcement
$22,674,591.00
10,033,350 00
21,019,951 00
$53,727,892 00
$84,627,250.00
$1,387,131.50
445,499.78
533,965.36
$24,061,722 50
10,478,849.78
21,553,916.36
$22 746 862 04
9,978,462 15
•20 972,351 97
$53,697,676.16
$22,746,862.04
9,978,462.15
20,972,351.97
$0.00 $53,697,676.16
$65,446.00 $87,437,414.09
$40,286.50
11,397.07
18,510.17
$70,193.74
$211,042 91
$211,042.91
$138,815,08
22,500 00
$1,063,531.05
488,990.56
563,054.22
$2,115,575.83
$1,213,730.24 -
(1,441,252.22)
$2,366,596.64 $56,094.488.64
$3,170,082.80 $87,797,332.80 $87,371,968.09 $426,125.61 $161,315.08 ($227,521.98)
General Government
Clerk/Register of Deeds
Treasuer
Board of Commissioners
Drain Commissioner
Total General Government
$7,191,629.00 $674,612.49 $7,866,241.49 $7,686,742,80
2,998,061 00 185,719.25 3,183,780 25 3,140,746.66
14,235,477.00 (1,012,315.35) 13,223,161.65 4,561,831.77
6,313,987,00 130,633.32 6,44,4,620.32 5,924,718.49
$30,739,154.00 ($21,350.29) $30,717,803.71 $21,314,039.72 $8,274,964.83 $29,589,004.55 $80,185.52
Qa%
COUNTY OF OAKLAND
Summary Statement of
Receipts and Expenditures for Governmental Funds
For the Fiscal Year ended September 30, 1998
Revenues
Collections and Total Revenue/ Adopted Amended Expenditures Revenue/ Appropriations Uncollected Budget Budget Budget before Expenditures Carried Unencumbered 10/01/97 Amendments 09/30/98 Adjustments Transfers and Transfers Encumbrances Forward Balance
County Executive
County Executive Administration $3,978,595.00 $199,391.19 $4,177,986.19 $4,117,463.24 4,117,463.24 $6,199.60 $54,323.35 Management and Budget 9,262,003.00 343,231..14 5,605,234.14 9,308,231.36 9,308,231.36 19671.15 6959.75 270,371.88 Central Services 1,652,760.00 42,443.06 1,695,203.06 1,725,748.92 1,725,748.92 41,103.38 (71,649.24) Facilities Management 2,689,782.00 144,812.45 2,834,594.45 2,472,764.59 2,472,764.59 20,551.71 341,278.15 Personnel 3,380,796.00 845,154.73 4,225,950.73 3,836,344.21 3,836,344 21 29,614.10 359,992.42 Human Services 49,324,637.00 1,976,228.50 51,340,865.50 47,799,600.43 5,300.00 47,804,900.43 266,369.36 1,314,822.52 1,914,773.19 Public Services 6,323,717.00 554,455.93 6,878,172.93 6,369,603.22 6,369,603.22 18,587.42 29,692.51 460,289.78 Information Technology 3,747,110.00 2,661,061.87 6,408,171.87 1,490,838.40 3,693,566.00 5,184,404.40 54,873,07 1,168,894 40 Community and Economic Dev. 10,041,023.00 3,552,203 77 13,593,226.77 12,294,530.08 12,294,530.08 679,256.95 8,426.32 611,013.42
Total County Executive $90,400,423.00 $10,318,982.64 $100,719,405.64 $89,415,124.45 $3,698,866.00 $93,113,990.45 $1,051,739.51 $1,444,388. 27 $5,109,287. 35
Total Departments $259,494,719.00 $15,834,311.79 $275,329,030.79 $251,798,808.42 $12,039,276.83 $263,838,085.25 $1,628,244.44 81,858,855.06 $800384604
Non-Departmental Appropriations
. Total Non-Departmentals
Total Governmental Expenditures
24,874,844 00 9,331,419 41 34.206,263.41 13,700833.59 11,093,508.54 24,794,342.13 1,491,000 80 6,419,998 75 1,500,921 73
$284,369,563.00_ $25,165,731.20 $309,535.294.20 $2185 499,642 01 $23,132,78537 $288,632,42738 $3,119,245.24 s $8,278,853.81 $9,504,767.71
$0.00
8,278,853 81
$3,028,421.66
9,504,767.77
$0.00 $0 00 $0.00 $41,753,430.57 ($17,822,142.09) $23,931,288.48 ($3,119,245.24) ($8,2713,853 81) $12,533,159.43
46,999.87
2,876.02
14,000.00
17,616.00
3,250,000.00
37,242.00
955,000.00
328,362.00
300,000 00
2,461.00
$17,487,746.32
(3,760.00)
(17,347.12)
(3,000,000.00)
(3,066,900 00)
(3,000,000.00)
(2,300,000 00)
(2,000,000.00)
(1,200,000.00)
(150,000.00)
(1,200,000.00)
(350,000.00)
(500,000.40)
(250,000.00)
(500,000.00) •
(50,260 80)
621,662.13
$571,401.33
COUNTY OF OAKLAND
Summary Statement of
Receipts and Expenditures for Governmental Funds
For the Fiscal Year ended September 30, 1998
Budget
Amendments
Adopted
Budget
10/01/97
Amended
Budget
09/30/98
Revenues
Collections and
Expenditures
before
Adjustments Transfers
Total
Revenue/
Expenditures
and Transfers
Appropriations
Carried
Encumbrances Forward
Revenue/
Uncollected
Unencumbered
Balance
$284,369,663.00
284,369,563.00
GOVERNMENTAL FUNDS
Revenues
Expenditures
Excess Revenues over/under Expenditures
$5,310,643.28 $312,563,715.86 $000
25,165,731.20 309,535,294 20 265,499,642.01 23,132,785.37 2138,632,427.38 3,119,245 24
$25,165,731 20 $309,535,294.20 $307,253,072 58
Adjustments to Undesignated General Fund Balance:
Add to General Fund Balance:
Repayment of Advance for Lake Charnwood
Long Lake
Gypsy Moth Program
CLEMIS
Intergrated Justice System
Main Frame Replacement
Command Offices Arb. Award
Well Code Study
Grant Reductions
Health Satellite Centers
Adjusted Total Including Additions
Deduct From Undesignated Fund Balance
Increase in Petty Cash
Increase in Prepaid Expenses
Court System Replacement
Subsequent Years Budget
E-911 Call Taking
Office SoftweariTraining
Capital Improvement/Replacement
Shenft Corrections Staff
Well Code Implementation
CVC Property
Medical Examiners Computers
Sentencing Guidelines Imp.
Community Corrections
Adjusted Total Including Additions and Subractions
Balance at Beginning of Year
Undesignated Fund Balance at End of Fiscal Year
G. William Caddell, County Clerk
Resolution #98328 December 10, 1998
Moved by Douglas supported by Hoffman the resolution be adopted.
AYES: Garfield, Gregory, Hoffman, Holbert, Huntoon, Jacobs, Jensen,
Johnson, Kaczmar, Kingzett, Law, McCulloch, McPherson, Millard, Moffitt, Obrecht,
Palmer, Taub, Wolf, Amos, Coleman, Dingeldey, Douglas. (23)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, G. William Caddell, 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 10, 1998 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 thls VOth day of.December, 1998.