HomeMy WebLinkAboutResolutions - 2000.09.21 - 26235September 21, 2000
REPORT (Misc. #00235)
BY: PERSONNEL COMMITTEE, THOMAS A. LAW, CHAIRPERSON
RE: RECOMMENDED FY2001 SALARY INCREASE FOR THE COUNTY
COMMISSIONERS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Personnel Committee recommends to amend the FY2001 Budget document by increasing the
2000 salary of the County Commissioners by 7%, effective January 1, 2001.
Further that no transfer of monies is required to fund these increases since sufficient monies have
been budgeted to the departmental salaries and fringe benefit line item.
Chairperson, on behalf of the Personnel Committee, I move the acceptance of the foregoing
report.
PERSONNEL COMMITTEE
Personnel Committee Vote:
Motion carried unanimously with Moffitt and Buckley absent.
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September 21, 2000
REPORT (Misc. #00235)
BY: PERSONNEL COMMITTEE, THOMAS A. LAW, CHAIRPERSON
RE: RECOMMENDED FY2001 SALARY INCREASE FOR THE COUNTY EXECUTIVE,
PROSECUTING ATTORNEY, COUNTY CLERIC/REGISTER OF DEEDS, DRAIN
COMMISSIONER, SHERIFF AND COUNTY TREASURER
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Personnel Committee recommends to amend the FY2001 Budget document by increasing
the 2000 salary of the County Executive, Prosecuting Attorney, County Clerk/Register of Deeds, Drain
Commissioner, Sheriff and County Treasurer by 4% effective September 23, 2000.
Further that no transfer of monies is required to fund these increases since sufficient monies have
been budgeted to the departmental salaries and fringe benefit line item.
Chairperson, on behalf of the Personnel Committee, I move the acceptance of the foregoing
report.
PERSONNEL COMMITTEE
Personnel Committee Vote:
Motion carried on unanimous roll call vote with Moffitt and Buckley absent
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a
September 21, 2000
REPORT (Misc . #00235)
BY: PERSONNEL COMMITTEE, THOMAS A. LAW, CHAIRPERSON
RE: RECOMMENDED FY2001 GENERAL SALARY INCREASES
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Personnel Committee recommends to amend the FY2001 Budget document in the following manner:
1. Increase the current salary ranges for salary grades 1 -21 by 4.0% for fiscal year 2001 to be effective
September 23, 2000, which is the beginning of the first pay period for fiscal year 2001.
2. Increase all remaining classifications not represented by bargaining units by 4.0% including appointed
officials, elected officials, classes designated as exceptions to salary grades 1 -21, and part-time/hourly
classes, but excluding:
Appointed Board and Commission members; and Circuit, Probate and District Court Judges
which are currently at the maximum rate allowed; and Commissioners which will be addressed by
a separate report; and Student, summer, and seasonal classifications which will be addressed by a
separate report; and
3. Increase the following classifications as shown:
Parks Helper and Student Engineer classifications shall be increased by 10%; and Court Clerk,
Law Clerk, and Judicial Law Clerk classifications shall be increased by 8%; and
General Helper classification increased to a flat rate of $19,707.
4. Increase the classification of Chief Forensic Toxicologist by 10% and remove it from the salary
administration plan.
5. Increase the FY2000 rate of the following appointed classifications as shown below:
FY2000 FY2001
Recommended Rates Recommended Rates
Classification Minimum Maximum Minimum Maximum
Coord-Arts & Culture & Films 54,019 64,414 56,180 66,991
Dir-Comm & Min Affairs 54,019 64,414 56,180 66,991
Media & Comm Officer 54,019 64,414 56,180 66,991
South Oakland County Liaison 54,019 64,414 56,180 66,991
State Government Liaison 54,019 64,414 56,180 66,991
6. Retitle the classification of Public Health Program Coordinator to Health Program Coordinator.
7. Reclassify one position in Children's Village (16501-09175) from Inmate Booking Clerk to a new
classification titled Children's Village Intake Clerk.
8. Delete the following classifications from the County's Salary Schedule because they are no longer utilized.
Airport Manager
Auditor III
Buyer Trainee
Chief-Water & Sewer Operations
Circuit Court Service Officer
Coord-EMS Quality Assurance
Department Clerk/Liaison
FOC Support Specialist
FOC Support Spec Supervisor
Information Clerk
Psychological Clerk
Student Pharmacy Intern
Switchboard Supervisor
Tax Description Supervisor
9. Further that no transfer of monies is required to fund these increases since sufficient monies have
been budgeted to the departmental salaries and fringe benefit line items.
Chairperson, on behalf of the Personnel Committee, I move the acceptance of the foregoing report.
PERSONNEL COMMITTEE
Personnel Committee Vote:
Motion carried on unanimous roll call vote Moffitt and Buckley
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September 21, 2000
REPORT (Misc. #00235)
BY: PERSONNEL COMMITTEE, THOMAS A. LAW, CHAIRPERSON
RE: RECOMMENDED FY2001 SALARIES INCREASE FOR SUMMER, STUDENT, AND
SEASONAL CLASSIFICATIONS
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Personnel Committee recommends to amend the 2001 Budget document by increasing the
summer, student, and seasonal classifications by 10%; and
Create a new summer classification of Student Epidemiologist at a flat hourly rate of $14.4231;
and
Further that no transfer of monies is required to fund these increases since sufficient monies have
been budgeted to the departmental salaries and fringe benefit line items.
Chairperson, on behalf of the Personnel Committee, I move the acceptance of the foregoing
report.
PERSONNEL COMMIITEE
d
Personnel Committee Vote:
Motion carried on unanimous roll call vote with Moffitt and Buckley absent.
1
COUNTY OF OAKLAND
FISCAL YEAR 2001 BUDGET
GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION #00235 September 21, 2000
BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: FISCAL YEAR 2001 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 Committee received budget requests from all County Departments,
and has reviewed in detail the County Executive's Fiscal Year 2001 Budget Recommendation; and
WHEREAS the Finance Committee, after due deliberation, has formulated a Recommended
General Appropriations Act balancing total appropriations with available resources at $474,025,058
for Fiscal Year 2001, 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
Page I
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 2001 General Appropriations Act recommended by the
Finance Committee as advertised and placed in the Clerk's Office for public inspection.
BE IT FURTHER RESOLVED that $900,000 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 $582,352) and the Sheriffs Department (6/17 or
$317,647).
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 2001 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 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
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of Commissioners so long as such transfer(s) meets the provisions of paragraph #2
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.
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.
8) 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 #89276) 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 the $4,100,000 in DTRF interest earnings,
budgeted in FY 2001 for transfer to the General Fund, be used to support the General Fund
Transfer to the Capital Improvement Fund, covering the cost of jail addition and renovation.
Page III
BE IT FURTHER RESOLVED that $1,000,000 (or one-half of the $2,000,000) 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 the Oakland County Board of Commissioners proposes
to levy a millage rate of 4.1900 mills upon the total Taxable Value of Real and Personnel Property
so as to generate $177,404,500 to support the FY 2001 County General Fund/General Purpose
Operating Budget.
BE IT FURTHER RESOLVED that $1,093,750 be transferred from the Millage Reduction
and Stabilization Fund to the General Fund to offset the corresponding reduction in property tax
revenue.
BE IT FURTHER RESOLVED that the Administrator - Equalization perform the function
of Equalization Director including the examination of the assessment rolls of the several townships
and cities within Oakland County to ascertain whether the real and personal property in the
respective townships and cities has been equally and uniformly assessed at 50% of true cash value
and to make recommendation to that fact to the County Board of Commissioners.
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 and/or Deputy 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. These instructions shall include information that the Fiscal
Officer determines to be useful and necessary to assure that the budgetary estimates of the
agencies are prepared in a consistent manner and the needs of the Board of Commissioners
and Committees are met.
3. Any offices, departments, commissions and boards of the County of Oakland financed in
Page IV
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 Oaldand 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 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
Page V
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,
(0 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 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,
(i) 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
Page VI
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, 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
Page VII
shall include at least the following:
Page VIII
(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 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,
Page IX
(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
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 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 expenditure encumbrances and obligations for the future
payment of appropriated funds as the Fiscal Officer may approve.
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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 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:
Page XI
(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 General Fund/General Purpose, 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 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.
Page XII
(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 Committee of the Board of Commissioners.
(0 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 Finance
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 Finance Committee as they are developed. The
Fiscal Officer shall report such amendments to the Finance Committee as a
formal part of the County Executive's Quarterly Financial Forecast.
(g) (1) Annually, from FY 1999 through FY 2003, $5,000,000.00 will be
transferred from the Delinquent Tax Revolving Fund to the General Fund to
fund the previously established Environmental Infrastructure Fund (#263).
These funds will then be allocated and transferred from the General Fund
Operating Transfer account (#90-310000-41000-8001) to the Environmental
Infrastructure Fund. The allocation of the Environmental Infrastructure
Fund to local cities, villages and townships (CVTs) will be based upon
criteria established by the Board of Commissioners. The total allocation,
however, to any approved CVT will coincide with an allocation that is based
50% on the percentage each CVT s state taxable value (STV) to the
County s total taxable value for the most recently completed assessment
year, and 50% on the percentage of each CVTs population, to the County s
total population based on the most recently completed Decennial Census.
(2) The remaining portions for Fiscal Year 2001 through 2003 ($13,127,000)
Page XIII
is authorized to be transferred from the Delinquent Tax Revolving Fund to
implement an Optional Accelerated Payment Schedule for Environmental
Infrastructure Fund distributions. The allocation of funds for those CVTs
that choose the Optional Accelerated Payment Schedule will be based on
50% of the percentage of each CVTs State Taxable Value (STV) to the
County's total taxable value for the most recently completed assessment year,
and 50% on the percentage of each CVTs population, to the County's total
population based on the most recently completed Decennial Census
(3) Finally, any final expenditure and transfer shall be done in conformance
with state law.
(h) Transfers (advances) may be made as necessary from the Drain Revolving
Fund to Drain Construction Funds and Drain Maintenance Funds as short
term advances for costs incurred such as preliminary engineering fees and
ongoing maintenance costs. Costs incurred by Drain Maintenance Funds and
Drain Construction Funds will be repaid by the Drain Fund through
assessments. Specific requests will be reviewed and approved by the Fiscal
Officer.
(i) A transfer of any or all of the appropriation allocated under the Non-
Departmental account for Legislative Expense (#90-290000-25000-3064)
shall not be made to any departmental budget without adoption of an Oakland
County Board of Commissioners resolution.
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
Page XIV
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.
Page XV
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 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 #93-156, 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 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
Page XVI
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. Also, within the administrative authority of the Fiscal
Officer and with the general approval of the Court, Circuit Court and Probate Court financial
orders for $2,500 or less may be reduced and amended by the Reimbursement Division based
on an individual ' s ability to pay. Waiver of fees in excess of $2,500 shall require the
approval of the Court. 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, non-routine prepaid items or non-routine obligations related to a specific
appropriation; or 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
Page XVII
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.
BE IT FURTHER RESOLVED that as a condition of appropriation to a Community Mental
Health Authority, the Community Mental Health Authority shall submit to an annual performance
audit by an entity to be selected by the Board of Commissioners with the parameters of said annual
performance audit to be determined by the County§s Audit Committee.
Mr. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing
resolution which embodies the Fiscal Year 2000 General Appropriations Act as detailed in the Fiscal
Year 2001 Budget document, including subsequent amendments.
FINANCE COMMITTEE
Sue Ann Douglas, Chairperson
Page XVIII
THE FOREGOING RESOLUTIOrq
Date
Resolution #00235 September 21, 2000
Moved by Douglas supported by Moffitt the four (4) Personnel Committee
Reports be accepted.
A sufficient majority having voted therefor, the reports were accepted.
Moved by Douglas supported by Moffitt the resolution be adopted.
Moved by Douglas supported by Moffitt the resolution be amended to coincide
with the recommendations in the four (4) Personnel Committee Reports.
A sufficient majority having voted therefor, the amendment carried.
Vote on resolution, as amended:
AYES: Causey-Mitchell, Colasanti, Coleman, Dingeldey, Douglas, Galloway,
Garfield, Gregory, Law, McCulloch, McPherson, Melton, Millard, Moffitt, Obrecht,
Palmer, Patterson, Sever, Suarez, Taub, Amos, Appel. (22)
NAYS: None. (0)
A sufficient majority having voted therefor, the Fiscal Year 2001 -
Fiscal Year 2002 Budget and General Appropriations Act resolution, as amended,
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 September 21, 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 21A,t daydgf September, 2000.
G. William Caddell, County Clerk