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HomeMy WebLinkAboutResolutions - 2000.12.14 - 25976MISCELLANEOUS RESOLUTION 100333 December 14, 2000 BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON IN RE: DEPARTMENT OF MANAGEMENT AND BUDGET - FISCAL YEAR 2000 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) 2000; and WHEREAS Statement #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, apprnp-iatinns carried forward, transfers, adjustments, and closing entries produces an excess available resources over total charges as reflected in the attached schedule; and WHEREAS the following reserves have been created: - $1,512,474.41 for General Fund/General Purpose operations ($1,001,777.77 for General Fund only) to cover encumbrances and pre- encumbrances obligated through the end of FY 2000, $1,401,600 for General Fund/General Purpose operations to cover requested carry forward of unspent FY 2000 appropriations (the carry forward reserve will be accounted for and treated as a designated fund balance), $166,858.28 to cover long and short term advances - $176,155 for payroll and petty cash; and WHEREAS in order to meet future space needs the County has purchased the Oakland Schools building, however, renovations to the structure must be made, a designated fund balance of $14,000,000 has been created to cover the cost of this project; and WHEREAS Oakland County, and other local governments, are challenging the State Tax Commission's new rate table calculations for the charging of personal property taxes for public utilities, should the challenge fail a designated fund balance of $5,000,000 has been established to cover potential tax tribunal claims; and WHEREAS the Drain Commissioner wishes to digitize his current hard copy record system so that the records can be more easily maintained, have greater access to the public, and can be integrated with the County's Geographic Information System (GIS), $5,000,000 has been designated to cover this conversion project; 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 $3,000,000 is again established; and WHEREAS pursuant to M.R. #00211 the Board of Commissioners authorized the creation of a Sheriff's Aviation Unit and the purchase of one (1) helicopter. A request for a second helicopter is pending completion of several conditions. A designated fund balance of $2,000,000 has been established in the event that the conditions are met and a the request is granted for a second helicopter; and WHEREAS the County, under the authority of M.R. #00154, has contracted with DMG Maximus, LLC to prepare the annual Indirect Cost Plan and to advise the County on methods to enhance indirect revenue. One suggestion is to charge an indirect cost rate to the Internal Service funds, causing rate increases which would improve the collection of indirect revenue from grants using the funds as well as more properly account for the cost of these operations. Such rate increases would also effect the General Fund / General Purpose departments. A designated fund balance of $1,500,000 has been created to cover the cost of the rate increases to the General Fund / General Purpose areas; and FINANCE COMMITTEE VOTE: Motion carried unanimously on a roll call vote with Palmer absent. FY 2000 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 $1,001,777.77 176,155.00 • 166,858.28 1,401,600.00 $2,746,391.05 Designated Fund Balances: Oakland Schools Building Tax Tribunal Appeals Drain Records Conversion - Phase I Operational Improvements Sheriffs Helicopter Internal Service Funds - Rate Adjustment E- Oakland Financial System Enhancements CLEMIS Match Community Corrections - GPS Clinton Valley Center (CVC) Property Deferred Compensation Employer Match Address Standards Project Emergency Weather System Upgrade Reapportionment District Court Judge Geographic Information System Enhancements Board of Commissioner Projects Senior Citizen Prescriptions Total Designations TOTAL RESERVES AND DESIGNATIONS Undesignated TOTAL FUND BALANCE $14,000,000.00 5,000,000.00 5,000,000.00 3,000,000.00 2,000,000.00 1,500,000.00 1,500,000.00 1,000,000.00 1,000,000.00 900,000.00 880,000.00 700,000.00 500,000.00 500,000.00 490,000.00 400,000.00 355,000.00 250,000.00 240,000.00 $39,215,000.00 $41,961,391.05 $1,197,207.14 $43,158,598.19 /0 Prepared by: Fiscal Services General Fund Equity (9/30/99) 38,486,684.10 Adjusted General Fund Equity $ 16,427,554.10 SUMMARY OF CHANGE IN GENERAL FUND EQUITY FROM 9/30/99 - 9/30100 Reductions in General Fund Equity (22,059,130.00) During FY 2000 FY 2000 Activity Revenues Above Budget 1,030,978.73 Expenditures Below Budget 25,700,065.36 Result of FY 2000 Activity 26,731,044.09 General Fund Equity $ 43,158,598.19 Fund Encumbrances & Carry Forwards Long Term Advances Payroll and Petty Cash Total Reserves Oakland Schools Building Oak/Net (MAN/WAN) Court Replacement System Operational Improvements GIS/Remonumentation Tax Tribunal Appeals Capital Improvement Replacement Financial System Sheriff Corrections Staffing CVC Property Fire Records Management Address Standards Project User Liaison Project E9-1-1 Call Taking Equipment Board of Commissioners' Projects Community Corrections Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY • (6,000,000.00) (2,295,000.00) (2,500,000.00) (500,000.00) (4,500,000.00) (500,000.00) (401,033.00) (286,000.00) (200,000.00) ($11,081,000.00) ($500,000.00) ($200,000.00) ($5,000,000.00) ($401,033.00) Isi toetoolool ($500,000.00) ($200,000.00) ($5,000,000.00) ($401,033.00) $0.0Q $0.00 $0.00 $0.00 $0.00 ($11,081,000.00) ($500,000.00) ($200,000.00) ($5,000,000.00). ($401,033.00) OAKLAND COUNTY, MICHIGAN CHANGES IN GENERAL FUND EQUITY DURING FY 2000 M.R. #99331 Year - End Report General Fund M.R. 98157 M.R. #99282 M.R. #99284 Equity Receipting, Imaging Infomation Tech Equalization 09130/99 Second Year Tran. Tax System Digital Photos $2,370,608.54 150,424.68 172.205,00 $2,693,238.22 $7,800,000.00 6,000,000.00 5,000,000.00 3,000,000.00 (765,000_00) (556,665.00) (145,432.00) 2,650,000.00 2,500,000,00 2,000,000.00 1,250,000.00 1,200,000_00 1,200,000.00 800,000.00 500,000.00 500,000.00 316,000.00 250,000.00 200,000.00 $35,166,000.00 ($765,000.00) ($556,665.00) ($145,432.00) $37,859,238.22 ($765,000.00) ($556,665.00) ($145,432.00) $627,445.88 $0.00 $0.00 $0.00 $38,486,684.10 ($765,000.00) ($556,665.00) ($145,432.00) M.R. #99341 M.R. #99304 M.R. #00065 M.R. #00099 JIMS Comm. Correct. JIMS Probate Court Project Retail Fraud Phase II Imaging Prepared by: Fiscal Services Division $0.00 0.00 0.00 $0.00 $0.00 (6,000,000.00) (5,000,000.00) (2,728,130.00) (2,295,000.00) (2,500,000.00) (2,000,000.00) (250,000.00) 0.00 0.00 (800,000.00) 0.00 0.00 (286,000.00) 0.00 (200,000.00) (360,000 00) (2,000,000.00) (250,000.00) (800,000.00) ($800,000.00) f$800.000.00) $0.00 ($800,000.00) ($360,000.00) ($2,250,000.00) ($360,000.001 ($2,250,000.00) $0.00 $0.00 ($360,000.00) ($2,250,000.00) ($22,059,130.00) ($22,059,130.00) $0.00 ($22,069,130.00) Fund M.R. #99309 Fire Records Management M.R. #00209 Infomation Tech Tax System M.R. #00223 Third Quarter Forecast Total Adjustments to Equity During FY 2000 Adjusted General Fund Equity FY 2000 Encumbrances & Carry Forwards Long Term Advances Payroll and Petty Cash Total Reserves Oakland Schools Building Oak/Net (MANNVAN) Court Replacement System Operational Improvements GIS/Remonumentation Tax Tribunal Appeals Capital Improvement Replacement Financial System Sheriff Corrections Staffing CVC Property Fire Records Management Address Standards Project User Liaison Project E9-1-1 Call Taking Equipment Board of Commissioners' Projects Community Corrections Total Designations Total Reserves and Designations Undesignated Fund Balance TOTAL GENERAL FUND EQUITY $2,370,608.54 150,424.68 172,205.00 $2,693,238.22 $7,800,000.00 0.00 0.00 271,870.00 355,000.00 0.00 0.00 1,000,000.00 1,200,000.00 1,200,000.00 0.00 500,000.00 500,000.00 30,000.00 250,000.00 0.00 $13,106,870.00 $15,800,108.22 $827,445.88 $18,427,554.10 404,44410. ‘4-•44 COUNTY OF OAKLAND DETAIL OF NON-DEPARTMENTAL SUNDRY EXPENDITURES FOR THE TWELVE MONTHS ENDED SEPTEMBER 30, 2000 Refund of prior years revenue $ 82,229.34 Miscellaneous capital outlay 30,201.97 Reinstatement of prior years cancelled checks 22,760.01 Adjust prior years expenditures 15,655.87 Miscellaneous 14,884.26 Insurance surety bonds 10,476.00 Ambulance 1,125.00 Fees/per diem 358.00 Bank charges 225.67 TOTAL $ 177,916.12 Iv COUNTY OF OAKLAND DETAIL, OF NON-DEPARTMENTAL SUNDRY REVENUE FOR THE TWELVE-MONTH PERIOD ENDED SEPTEMBER 30;2000 Refund of prior year expenditures: Litigation cost reimbursement $ 75,600.00 Close unexpended balances of Work projects 21,105.98 Return of remaining Drain balances after Drain obligations 4,274.85 Miscellaneous 2,031.97 $ 102,412.80 Sundry revenue: Refunds from Michigan unclaimed Property division $ 319,857.61 Interest on investments 36,435.55 Refunds 14,551.88 N S F check fees 12,636.37 Checks cancelled 9,704.75 Miscellaneous 6,634.51 Sale of Equipment 6,055.00 Employee reimbursement of compensation 4,207.35 Garnishment fees 318.00 410,451.02 TOTAL $ 512,863.82 Prepared by Linda Munk; Into Tech; 10/2412000 write offr;-2000.xls YEAR 2000 DELINQUENT ACCOUNTS - RECOMMEND FOR WRITE-OFFS Customer Name Andies Computers Bradley Investment Group Business Development Broke Chendes, Gerald Datatrace Info Services ERA Home and Land Hunt, Jame Johnson, Yolanda Kataja, Susan Laponsie, Cynthia Lee, Ed Mancini, Max Northern Industries Politi, Daniel Polk Company Price Waterhouse Cooper Terry, Don Unique Balloons VIM Recovery Zajac, Joe Date of last payment $93.56 Customer since 4/30/00 - never made payment 33.87 Customer since 2/29/00 - never made payment 39.47 5/12/00 26.27 7/13/00 13.24 7/28100 78.92 Customer since 5/15/00 - never made payment 52.73 Customer since 4/30/00 - never made payment 13.18 7/15/00 52.73 Customer since 4/30/00 - never made payment 52.73 Customer since 4/30100- never made payment 26.31 7124/00 13.36 8/8/00 98.10 Customer since 12/30/99 - never made payment 70.58 1/28/00 52.24 Customer since 6/15/00 - never made payment 35.73 Customer since 4/30/00 - never made payment 39,24 Customer since 6/15/00 - never made payment 49.92 Customer since 3/31100 - never made payment 819.52 9/28/00 - $100 pymt from advance pymt acct 52.73 Customer since 4/30/00 - never made payment Collection Attempts 8/19/00 and 8/16/00 6/19/00 and 8116/00 6/19/00 and 8118/00 6/19/00 and 8/16/00 61/19/00 and 8/16/00 6/19/00 and 8/16/00 6/19/00 and 8116/00 6/19/00 and 8/16/00 6/19/00 and 8/16/00 6/19/00 and 8/16/00 6/19/00 and 8/16/00 6/19/00 and 8/16/00 4/27/00,8/19/00 and 8/18/00 action letters dated 513/00,6/19/00 and 8/16/00 ection letter dated 9/18/00 returned - no forwarding address 6/27/99 referred to Torn Ott, follow-up letter dated 8/16/00 Invoices returned - no forwarding address Collection letters dated 6/19/00 and 8/16000 Collection letters dated 5/4/00 and 8/10/00 Collection letters dated 6/19/00 and 8/16/00 Status Enhanced Access Customer - Deactivated in June, 2000 Enhanced Access Customer - Deactivated in May, 2000 Enhanced Access Customer - Deactivated In June, 2000 Enhanced Access Customer - Deactivated in June, 2000 Enhanced Access Customer - Deactivated In June, 2000 Enhanced Access Customer - Deactivated in June, 2000 Enhanced Access Customer Deactivated in June, 2000 Enhanced Access Customer - Deactivated Enhanced Access Customer - Deactivated Enhanced Access Customer - Deactivated Enhanced Access Customer - Deactivated Enhanced Access Customer - Deactivated Enhanced Access Customer - Deactivated Enhanced Access Enhanced Access Enhanced Access Enhanced Access Enhanced Access Dialup customer - Enhanced Access Amount Owing Collection Col Col Collection Collection Col collection Collection Col Col Col Col Cot Cot Cot etters dated eters dated etters dated dated etters dated tiers dated rs dated tiers dated n letters dated ection letters dated ection letters dated ection letters dated n letters dated n June, 2000 June, 2000 n June, 2000 June, 2000 n June, 2000 n April, 2000 Customer - Deactivated In June, 2000 Customer - Deactivated in July, 2000 Customer - Deactivated in April, 2000 Customer - Deactivated in June, 2000 Customer - Deactivated in June, 2000 closed September 13, 2000 Customer Deactivated in June, 2000 Total Write-offs: $1,712.39 Page 1 ,1 Lynn Sonkiss Re: Request to write off Holly Volunteer Am From: Jeff Pardee To: Lynn Sonkiss Date: 10/30/00 9:37AM Subject: Re: Request to write off Holly Volunteer Ambulance Proceed with the write off. Let Tim know to include it in the year-end report to the Board of Commissioners. >>> Lynn Sonkiss 10/27/00 11:01AM >» Hi Jeff, I am requesting authorization to write off a Radio Communications Fund receivable due from Holly Volunteer Ambulance in the amount of $588.00. Per notes in the customer's file, the equipment was returned in August 1999. The account is now over one year delinquent and the customer has not responded to past due statements. The last statement was mailed October 1, 2000 and was returned with no forwarding mailing address. Upon further investigation it is my understanding that Holly Volunteer Ambulance went out of business (bankrupt). Please let me know if it is okay to proceed with the write off as soon as possible. I would like to post this write off with the closing of the fiscal year accounting records. Thanks. :) CC: Tim Soave 155 Voice: 248-858-0852 Fax 248-858-1006 Customer Account ID: Oakland CoUnty Radio Communications Bldg.49 West, Attn:Robyn Oesch 1200 N. Telegraph Pontiac, MI 48341-0421 Statement Statement Date: Oct 1, 2000 Account Of: HOLLY VOLUNTEER AMBULANCE 504 1/2 E. MAPLE RD. HOLLY, MI 48442 ' OAKLAND Amount Enclosed Date Date Due Reference Paid Description Amount Balance 9/1/00 Balance Fwd 588.00 Total 588.00 1 0 - 30 31 - 60 61 - 90 Over 90 days 0.00 0.00 0.00 588.00 1 10/19/00 at 08:57:09.01 Page: 1 Oakland County Radio Communications Customer Ledgers For the Period From Oct 1,1998 to Oct 3 I, 2000 Filter Criteria includes: 1) iDs from 155 to 155. Report order is by ID. Report is printed in Detail Fomiat Customer ID Customer Dote Trans No Typ Debit Aint Credit Amt Balance 155 10/1/98 Balance Ftsd 235.20 HOLLY VOLUNTEER AMBU 10/8/98 2596 CR/ 235.20 0.00 10/31/98 880 Si 117.60 117.60 11/24/98 2633 CRJ 117.60 0.00 11/30/911 906 Si 117.60 117.69 12/23/98 2652 CR1 117.60 0.00 12/31/98 932 SJ 117.60 117.60 1/25199 2687 CR1 117.60 ' 0.00 1131/99 962 Si 117.60 117.60 2/28/99 992 Si 117.60 235.20 3/31/99 1020 Si 117.60 352.80 4/23/99 2734 CR1 352.80 0.00 4/30/99 1048 Si 117.60 117.60 5/31199 1031 Si 117.60 235.20 6/30199 1113 Si 117.60 352.110 7/31199 1146 Si 117.60 470.40 8/31/99 1178 Si 117.60 588.00 /41 • Interoffice MEMORANDUM to: Tim Soave, Fiscal Services cc: Claudia Martell°, Reimbursement from: Nancy R. Wagner, Reimbursement re: Inmate Waived Report date: October 27, 2000 Submitted for your review is the Inmate Report for 2000 for the Months of July, August, and September. Amounts Amount Waived July 00 024239 CZ 69 $ 113.462.00 73 August 00 024938 CZ $ 129,904.90 September 00 025733 CZ 65 $ 143,479.00 TOTAL 207 $ 386,845.90 From the desk of .... Nancy R. Wagner Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 te1:248-858-1459 fax:248-975-4288 to CC: TOTAL 814 $1,594,726.50 Nancy R. Wagner Reimbursement 1200 N Telegraph Road Pontiac, Michigan 48343 . a te1:248-858-1459 te1:248-858-1459 fax:248-975-4288 Interoffice MEMORANDUM Linda Spiekerman-Harvey, Reimbursement Tim Soave, Fiscal Services Claudia Martell°, Reimbursement from: Nancy R Wagner, Reimbursement re: Inmate Waived Report date: October 27, 2000 Submitted for your review is the updated Inmate Report for 2000 for inclusion in the Quarterly Financial Forecast. Amounts Amount Waived October 99 017993 CZ 66 $ 115,227.00 November 99 018651 CZ 61 $ 132,062.20 December 99 019309 CZ 53 $ 109,425.20 January 00 019948 CZ 69 $ 107,798.20 February 00 020584 CZ 63 $ 147,953.20 March 00 021274 CZ 68 $174,402.20 April 00 022090 CZ 74 $ 148,159.60 May 00 022790 CZ 62 $ 189,026.60 June 00 023563 CZ 91 $ 197,288.40 July 00 024239 CZ 69 $ 113.462.00 73 August 00 024938 CZ $ 129,904.90 September 00 025733 CZ 65_ $ 143,479.00 From the desk of .... Riff County Executive E FOREGOING RESOLUTIC Date Resolution #00333 December 14, 2000 Moved by Douglas supported by Dingeldey the resolution be adopted. AYES: Dingeldey, Douglas, Galloway, Gregory, Jensen, Law, McCulloch, McPherson, Melton, Millard, Moffitt, Obrecht, Palmer, Patterson, Schmid, Sever, Suarez, Taub, Amos, Buckley, Causey-Mitchell, Coleman. (22) NAYS: None. (0) A sufficient majority having voted therefor, the resolution was adopted. I HEREBY L Brooks I 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 14, 2000 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 14th day of December, 2000.