HomeMy WebLinkAboutResolutions - 2001.09.20 - 26651September 20, 2001
REPORT (MISC. 101247)
BY: PERSONNEL COMMITTEE, THOMAS A. LAW, CHAIRPERSON
RE: RECOMMENDED FY2002 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 FY2002 Budget document by
increasing the 2001 salary of the County Executive, Prosecuting Attorney, County Clerk/Register
of Deeds, Drain Commissioner, Sheriff and County Treasurer by 4.0% effective September 22,
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 on unanimous roll call vote with Moffitt absent.
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September 20, 2001
REPORT (MISC. 101247)
BY: PERSONNEL COMMITTEE, THOMAS A. LAW, CHAIRPERSON
RE: RECOMMENDED FY2002 GENERAL SALARY INCREASES
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Personnel Committee recommends to amend the FY2002 Budget document in the following
manner:
1. Increase the current salary ranges for salary grades 1 - 21 by 4.0% for fiscal year 2002 to be
effective September 22, 2001, which is the beginning of the first pay period for fiscal year 2002.
2. Increase all remaining classifications not represented by bargaining units by 4.0% including
appointed officials (also those identified in the following item 3), classes designated as exceptions
to salary grades 1 - 21, summer, student, seasonal, and part-time/hourly classes, but excluding:
Appointed Board and Commission members; and
Circuit, Probate and District Court Judges which is addressed by MR01036; and
Other elected officials which will be addressed by a separate report; and
Commissioners; and
3. Increase the following classifications as shown:
Deputy County Executive
Base 1 Year
From 107,228 112,591
To 122,274 flat rate
Chief Deputy Prosecutor
Flat-Rate
• From 103,731
To 112,652
Undersheriff
Flat Rate
From 89,254
To 96,930
Deputy Clerk/Register of Deeds
Flat Rate
From 89,254 . To 96,930
Chief Deputy Treasurer
Flat Rate
From 89,254
To 96,930
Chief Deputy Drain Commissioner
Flat Rate
From 89,254
To 96,930
Assistant Deputy County Executive
Base 1 Year
From 104,500 109,863
To 119,311 flat-rate
COUNTY OF OAKLAND
FISCAL YEAR 2002 BUDGET
GENERAL APPROPRIATIONS ACT
September 20, 2001
MISCELLANEOUS RESOLUTION # 01247
BY: FINANCE COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: FISCAL YEAR 2002 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 2002 Budget Recommendation; and
WHEREAS the Finance Committee, after due deliberation, has formulated a Recommended General Appropriations Act balancing total
appropriations with available resources at $526,579,325 for Fiscal Year 2002, 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
FINANCE COMMITTEE
Motion carried unanimously on a roll call vote with Patterson and Taub absent.
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WHEREAS the Circuit Court Mediation Fund (Misc. Resolution #90177) is used to cover the total cost of Attorney Mediators, with the
balance to be used for enhancement of Court operations as requested by the Court and approved by the Board of Commissioners.
NOW THEREFORE BE IT RESOLVED the Oakland County Board of Commissioners does hereby adopt and amend the Fiscal Year 2002
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 2002 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 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.
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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 $2,100,000in DTRF interest earnings will be transferred to the General Fund to support General
Fund/General Purpose activities.
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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 an appropriation of $250,000 be made from P.A. 189 funds to the Information Technology Fund to
promote better integration of the County funded (Circuit Court and 52" District Court) courts systems and the non-52"d district court system. The
$250,000 will be allocated for use by the non-52 11d District Courts based on a weighted factor of the population and case load, where population and
case load are weighted equally.
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 $192,852,700 to support the FY 2002 County General Fund/General Purpose
Operating Budget.
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
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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 whole or in part by the County of Oakland shall
transmit to the Fiscal Officer their estimates of the amounts of money required for each activity in their respective agencies, as well as their
estimate of revenues that will be generated from charges for services. They shall also submit any other information deemed relevant by the
Fiscal Officer and/or the Board of Commissioners and committees thereof.
4. The Fiscal Officer shall prescribe forms to be used by the offices, departments, commissions and boards of the County of Oakland in
submitting their budget estimates and shall prescribe the rules and regulations the Fiscal Officer deems necessary for the guidance of officials
in preparing such budget estimates. The Fiscal Officer may require that the estimates be calculated on the basis of various assumptions
regarding level of service. The Fiscal Officer may also require a statement for any proposed expenditure and a justification of the services
financed.
5. The Fiscal Officer shall prepare estimates of revenue for each budgeted fund, classified to show in detail the amount expected to be received
from each source. Estimates of expenditures and revenues shall also be classified by character, object, function and activity consistent with
the accounting system classification.
6. The Fiscal Officer shall review the agency estimates with a representative from each agency of the County of Oakland that has submitted
such estimates. The purpose of the review shall be to clarify the estimates, ensure the accuracy, and to determine their adherence to the
policies previously enumerated by the Fiscal Officer and the Board of Commissioners or committees thereof as herein required.
7. The Fiscal Officer shall consolidate the estimates received from the various agencies together with the amounts of expected revenues and
shall make recommendations relating to those estimates which shall assure that the total of estimated expenditures including an accrued deficit
does not exceed the total of expected revenues including an unappropriated surplus.
8. The recommended budget shall include at least the following:
(a) Expenditure data for the most recently completed fiscal year and estimated expenditures for the current fiscal year,
(b) An estimate of the expenditure amounts required to conduct, the government of Oakland County, including its budgetary
centers,
(c) Revenue data for the most recently completed fiscal year and estimated revenues for the current fiscal year,
(d) An estimate of revenues, by source, to be raised or received by Oakland County in the ensuing fiscal years,
(e) The amount of surplus or deficit from prior fiscal years, together with an estimate of the amount of surplus or deficit expected
in the current fiscal year,
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
Page VI
or committees thereof. No appropriations measure shall be submitted to the Board of Commissioners in which estimated total
expenditures/expenses, including an accrued deficit, exceed estimated total revenues, including an available surplus.
(b) A budget message which shall explain the reasons for increases or decreases in budgeted items compared with the current
fiscal year, the policy of the County Executive as it relates to important budgetary items, and any other information that the
County Executive determines to be useful to the Board of Commissioners in its consideration of proposed appropriations.
(c) A comparison of the recommended budget to the current year adopted budget, together with an analysis and explanation of
the variances therefrom, such variances being divided to show the portion attributable to the current year budget amendments
and the portion resulting from the recommended budget.
10. The County Board of Commissioners, or any committee thereof, 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.
Page VII
13. No later than September 30, the Board of Commissioners shall pass a general appropriations measure providing the authority to make
expenditures and incur obligations on behalf of the County of Oakland. The supporting budgetary data to the general appropriations measure
shall include at least the following:
(a) Expenditure data for the most recently completed fiscal year,
(b) The expenditures budget as originally adopted by the Board of Commissioners for the current fiscal year,
(c) The amended current year appropriations,
(d) An estimate of the expenditure amounts required to conduct, the government of Oakland County, including its budgetary
centers,
(e) Revenue data for the most recently completed fiscal year and estimated revenues for the current fiscal year,
(0 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,
(i) 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,
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(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 Department 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 department 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. Upon approval of the Finance Committee, the Fiscal Officer shall sub-divide the annual appropriation for the 52n d District Court - Division
I into quarterly allotments.
18. 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.
19. 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
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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.
20. 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.
21. 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.
22. Direct expenditure and/or transfers of any unencumbered balance or any portion thereof in any appropriation for transfer account to any other
appropriations account may not be made without amendment of the general appropriation measure as provided for in this resolution, except
that transfers within and between budgeted funds and departments may be made by the Fiscal Officer in the following instances:
(a) Transfers may be made from the non-departmental overtime account and fringe benefit adjustment account to the appropriate
departmental budget as specific overtime requests are reviewed and approved by the Fiscal Services Division. Additionally,
overtime appropriations may be transferred between divisions within a department at the request of the Department Head, if
authorized by the Fiscal Officer or his designee.
(b) Transfers may be made from the non-departmental appropriation accounts for Maintenance Department Charges and
Miscellaneous Capital Outlay to the appropriate departmental budget as specific requests for these items are reviewed and
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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. _ _
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(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 D s
total taxable value for the most recently completed assessment year, and 50% on the percentage of each CVT's 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) 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
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24. 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.
25. 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.
26. A member of the Board of Commissioners, the County Executive, any elected officer, the Fiscal Officer, any other administrative officer or
employee of Oakland County shall not: (1) create a debt, incur a financial obligation on behalf of the County against an appropriation account
in excess of the amount authorized, (2) apply or divert money of the County for purposes inconsistent with those specified in this general
appropriations measure as approved and amended by the Board of Commissioners, nor (3) forgive a debt or write off an account receivable
Page XIV
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 0 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.
27. 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.
28. The budgetary system shall be maintained on the same basis of accounting (generally accepted accounting principles) as the actual financial
information is maintained.
29. Any violation of the general appropriations measure by the County Executive, the Fiscal Officer, any administrative officer, employee or
member of the Board of Commissioners detected through application of generally accepted accounting procedures utilized by Oakland County
or disclosed in an audit of the financial records and accounts of the County shall be filed with the State Treasurer and reported by the State
Treasurer to the Attorney General. Pursuant to Public Act 621 of 1978, the Uniform Budgeting Act, the Attorney General shall review the
report and initiate appropriate action against the person or persons in violation. For use and benefit of the County of Oakland, the Attorney
General or Prosecuting Attorney may institute a civil and/or criminal action in a court of competent jurisdiction for the recovery of County
funds disclosed by an examination to have been illegally expended or collected as a result of malfeasance, and for the recovery of public
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Sue Ann Douglas, Chairperson
property disclosed to have been converted or misappropriated.
30. 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 Lis Audit Committee.
Mr. Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution which embodies the Fiscal Year 2002
General Appropriations Act as detailed in the Fiscal Year 2002 Budget document, including subsequent amendments.
FINANCE COMMITTEE
Resolution #01247 September 20, 2001
4 • •
Moved by Douglas supported by Dingeldey the Personnel Committee Reports as
amended, be accepted.
AYES: Coleman, Crawford, Dingeldey, Douglas, Galloway, Garfield, Gregory,
Law, McPherson, Melton, Millard, Moffitt, Moss, Palmer, Patterson, Sever, Suarez,
Taub, Webster, Amos, Appel, Brian, Buckley, Causey-Mitchell. (24)
NAYS: None. (0)
A sufficient majority having voted therefore, the reports, as amended, were
accepted.
Moved by Douglas supported by Moffitt the resolution be adopted.
Discussion followed.
Moved by Law supported by Coleman the resolution be amended by adding the
following last WHEREAS before the NOW THEREFORE:
WHEREAS the Board of Commissioners supports the concept of cultural
diversity training for Oakland County employees and requires all
supervisory, division manager and director level employees to attend
cultural diversity training.
AYES: Crawford, Dingeldey, Douglas, Galloway, Garfield, Gregory, Law,
McPherson, Melton, Millard, Moffitt, Moss, Palmer, Patterson, Sever, Suarez,
Taub, Webster, Amos, Appel, Brian, Buckley, Causey-Mitchell, Coleman. (24)
NAYS: None. (0)
A sufficient majority having voted therefore, the amendment carried.
Moved by Crawford supported by Brian the resolution be amended to delete
the language on page 18, item 17, and page 87, item 13 C lb.
Discussion followed.
AYES: McPherson, Melton, Moffitt, Sever, Suarez, Appel, Brian, Causey-
Mitchell, Crawford. (9)
NAYS: Dingeldey, Douglas, Galloway, Garfield, Gregory, Law, Millard, Moss,
Palmer, Patterson, Taub, Webster, Amos, Buckley, Coleman. (15)
A sufficient majority not having voted therefore, the amendment failed.
Vote on resolution, as amended:
AYES: Douglas, Galloway, Garfield, Gregory, Law, McPherson, Melton,
Millard, Moffitt, Moss, Palmer, Patterson, Sever, Suarez, Taub, Webster, Amos,
Appel, Brian, Buckley, Causey-Mitchell, Coleman, Crawford, Dingeldey. (24)
NAYS: None. (0)
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 20, 2001 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 20th day, of September; 2001.
G. William Caddell, County Clerk
I A sufficient majority having voted hk016 _
was adopted.
I L Brooks, etterson. County Executive Date
PIEFOREGOIMeRE,S 01 / 7477°7