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.