HomeMy WebLinkAboutResolutions - 2020.09.23 - 33684COUNTY OF OAKLAND
FISCAL YEAR 2021 BUDGET
GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION #20423 September 23, 2020
BY: Commissioner Helaine Zack, Chairperson, Finance and Infrastructure Committee
IN RE: FISCAL YEAR 2021 GENERAL APPROPRIATIONS ACT AND 2021 COUNTY GENERAL
PROPERTY TAX RATES
To the Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
WHEREAS in accordance with the provisions of Public Act 139 of 1973, the Unified Form of County
Government Act, and Public Act 621 of 1978 (as amended by P.A. 493 of 2000), 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 and Infrastructure Committee received budget requests from all County Departments,
and has reviewed in detail the County Executive's Fiscal Year 2021 Budget Recommendation; and
WHEREAS the Finance and Infrastructure Committee, after due deliberation, has formulated a
Recommended General Appropriations Act balancing total appropriations with available resources at
$908,837,356 for Fiscal Year 2021, 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 forthe 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
WHEREAS the Circuit Court Mediation Fund (Miscellaneous 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; and
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.
NOW THEREFORE BE IT RESOLVED the Oakland County Board of Commissioners does hereby adopt and
amend the Fiscal Year 2021 General Appropriations Act recommended by the Finance and Infrastructure
Committee as advertised and placed in the Clerk's Office for public inspection.
BE IT FURTHER RESOLVED that funds from the Civil Mediation Account (10100-240201) be utilized to cover
the total costs incurred in Fiscal Year 2021 for the Civil Mediation Program.
BE IT FURTHER RESOLVED that the following policy, as codified per Miscellaneous Resolution #20113,
specifies the 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.
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" (Miscellaneous 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.
9) Pursuant to MCL 211.78m(8), following the settlement of each preceding year's foreclosure
sale, but not later than June 301h, the County Treasurer shall submit a written report to the
Board of Commissioners identifying any remaining balance available following the settlement
and detailing all costs associated with the administration of the Delinquent Tax Revolving
Fund. All or a portion of any remaining balance, less any contingent costs of title or other
legal claims described in subdivisions (a) through (f), of the Act may subsequently be
transferred into the general fund of the county by the Board of Commissioners.
BE IT FURTHER RESOLVED that $3,000,000 in DTRF interest earnings will be transferred to the General
Fund to support General Fund/General Purpose activities.
BE IT FURTHER RESOLVED that an indirect cost charges will be billed by the General Fund to the DTRF, in
accordance with Oakland County's approved Central Services Indirect Cost Allocation Plan.
BE IT FURTHER RESOLVED that $4,787,165, or one-half of the $9,574,329 convention facilitytax 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 prevention and treatment 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 each Supervisor of the various townships and Assessing Officers of the
several cities of Oakland County are authorized and directed to spread on their respective township of city tax
rolls for the year 2021 a County General Property Tax Levy of 4.0200 Mills to be applied to the 2021 Taxable
Value of all property located within their respective jurisdictions.
BE IT FURTHER RESOLVED that the Equalization Officer 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 shall perform the duties of the Fiscal Officer
as specified in this resolution. In the absence of a Director of Management and Budget, the Deputy
County Executive that oversees the Department 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 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 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 provide guidelines 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, or amended budget, 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,
or amended budget, 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,
(f) 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 most recently approved budget adopted by the Board of Commissioners with
appropriate explanation of the variances,
(j) 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
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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, 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 most recently approved current
year budget, together with an analysis and explanation of the variances there from,
such variances being divided to show the portion attributable to the current year
budget amendments and the portion resulting from the recommended budget.
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 orjustification of proposed
budgetary items.
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.
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.
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,
or amended budget, 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,
Q) 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,
(I) 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,
(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 #22 and #23 of this resolution.
15. A deviation from the original general appropriations measure shall not be madewithout 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: Personnel Expenditures,
Operating Expenditures, and Internal Support Expenditures. 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 Personnel and
Operating Expenditures, respectively, foreach department as originally authorized or amended bythe
Board of Commissioners. Further, Personnel Expenditures are authorized only for positions
specifically authorized pursuant to this Act as adopted and amended by Board of Commissioner
resolution, and appropriated overtime, holiday overtime, on-call pay, shift premium summer help,
emergency salaries, and any adjustments required by collective bargaining agreements. 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 bythe 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. In order to amend the General Appropriations Act the amendment must specifically identify the fund,
department, division, unit, program and account affected by the amendment. Additionally, if the
amendment increases an appropriation, the source of funding for that additional appropriation,
whether an increase in revenue or an offsetting decrease in expenditure, must be presented as part
of the amendment.
18. The Fiscal Officer shall maintain, for all budgeted funds, appropriation ledgeraccounts 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 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.
Pursuant to M.R. #15231, projects under $30,000 can be administratively approved by both the
Director of Facilities Management and the Fiscal Officer (or designee) if funding is available and any
transfers required are to be included in the subsequent quarterly forecast report. 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.
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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.
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 Reserve account and
Fringe Benefit Reserve 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/her designee. The Overtime Reserve account includes an estimated amount
for the Parental Leave benefit that may be needed by departments that have
contractual service obligations or job duties that cannot be temporarily covered by
other departmental personnel and the use of Parental Leave causes the department
to exceed their Personnel Expenditure budget category. The Overtime Reserve
account also includes an estimated amount for 24 hour / 7 days per week operations
for the Election Day holiday which occurs the Tuesday following the first Monday in
November in even years.
(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 or his/her designee.
(c) Transfers may be made from the non -departmental appropriation accounts for
Emergency Salaries Reserve and Summer Employees Reserve as specific requests
for these items are reviewed and approved by the Human Resources Department.
(d) Transfers may be made from salary and fringe benefit savings, resulting from use of
Merit System Administrative Leave without Pay provisions, from departmental
budgets to a non -departmental Administrative Leave account. Quarterly reports
identifying such
transfers and detailing the status of the non -departmental Administrative Leave
account shall be provided to the appropriate Board committees.
(e) 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' medical, required debt service on the Retiree Health
Care Refunding bonds pursuant to M.R. #12299 and M.R. #13280, and retirement
administration. All funds collected for Retirement, Tuition Reimbursement, Social
Security (FICA), Medical 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 #81312. Sufficient funds shall be
maintained in the Employee Fringe Benefit Fund liability account for sick leave and
annual leave to coverthe 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 #81012 and modified by Miscellaneous
Resolution #96024.
(f) The transfer of funds to the Capital Improvement Fund/Building Improvement Fund
shall be made in accordance with the appropriation authorized by the Board of
Commissioners.
(g) 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 or his/her designee.
(h) A transfer of any or all of the appropriation allocated under the Non -Departmental
account for Legislative Expense (#10100-9090101-196030-731080) shall not be
made to any departmental budget without adoption of an Oakland County Board of
Commissioners resolution.
(i) Transfers may be made from the Non -Departmental Juvenile Resentencing account
to the Circuit Court, Prosecuting Attorney and Sheriff's Office as actual costs are
incurred and upon approval of the Fiscal Officer or his/her designee.
23. 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 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.
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 shall be recorded as an assigned 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 Miscellaneous Resolution #93156, 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 without appropriate
authorization of the Board of Commissioners, as described in Miscellaneous Resolution #93135 (Bad
Debt Write -Off Policy) and Miscellaneous Resolution #12048 (Short Sale Policy). 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 or his/her designee. Application of the foregoing Short Sale policy may be invoked to
allow the County to consider less than the balance owed on an Oakland County home improvement
loan in a proposed sale of property, unless prohibited by Federal Regulations, as determined by the
Manager of the Oakland County Community and Home Improvement Division or his/her designee.
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 (including short sales) occurring during the
preceding three months. In addition, transactions relating to Inmate Prisoner Billings which are billed
in excess of ability to pay 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 Fiscal Services 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 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 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.
31. The Board of Commissioners adopted a leased vehicle policy per Miscellaneous Resolution #93230
which was amended by Miscellaneous Resolution #94257 and then superseded by Miscellaneous
Resolution #19004 requires requests for additional new vehicles (otherthan replacements of existing
vehicles previously approved by the Board of Commissioners) shall, upon affirmative
recommendation of the County Executive, be submitted annually to the Finance and Infrastructure to
include any significant changes in the County Leased Vehicle Program. The FY 2021 budget includes
a transfer from the Water Resources Commissioner Drain Equipment Fund to the Motor Pool Fund
that reflects an expansion of the County's fleet:
• Water Resources Commissioner includes $160,432 for one (1) Half -Ton Pickup Truck, two
(2) Three Quarter -Ton Pickup Trucks, and one (1) All Wheel Drive sport utilityvehicle (SUV).
32. The Board of Commissioners adopted a Professional Services Contract Authorization policy per
Miscellaneous Resolution #19346 that requires approval of the Board of Commissioners for
Professional Service contracts in excess of $250,000. The policy also requires Board of
Commissioners approval for Professional Services contracts in excess of $100,000 that were
awarded through a process other than full and open competition, such as a single or sole source
process.
BE IT FURTHER RESOLVED that as a condition of continuing debt covenants the Department of
Management and Budget and Treasurer's Office are hereby directed to take any and all ministerial actions that
may be necessary to facilitate the payment of the principal and interest on all debt obligations that have been
authorized through separate action by the Board of Commissioners and the payment of all other obligations.
BE IT FURTHER RESOLVED that the Fiscal Year 2021 Salary Recommendations are authorized as follows:
• Provide a one-time 1% taxable equity payment on base salary for full-time employees in salary
grades 1 - 21, not to be applied to, or enhance, any County benefit including but not limited to
Defined Contribution or Defined Benefit retirement benefits, for fiscal year 2021 to be allocated
within the first fiscal quarter.
• Provide a one-time 1% taxable equity payment for Fiscal Year 2021 to be allocated within thefirst
fiscal quarter on base salary, not to be applied to, or enhance, any County benefit including but
not limited to Defined Contribution or Defined Benefit retirement benefits, for all remaining full-
time employees not represented by collective bargaining agreements, including appointed
officials, classes designated as exceptions to salary grades 1 -21 but excluding:
o Circuit, Probate, and District Court Judges which are currently at the maximum rate
allowed.
o Oakland County Road Commission members.
o All other elected officials whose salaries may be addressed separately at a later time.
• Create the following new classifications within the Salary Administration Plan:
Classification Salary Grade FLSA Status
Absence Management Administrator 14 Non -Exempt
Airport Administration Specialist 13 Non -Exempt
• Delete the classification titled Airport Administration Supervisor.
BE IT FURTHER RESOLVED to assign fund balance with the FY 2020 Year -End Report in the amount of
$105,000 for a Landlord Mitigation Program with the intended purpose to provide funding for Oakland County's
affordable housing programs. Fund Balance Assignments require a separate resolution for program
appropriation and the FY 2020 Year End Report must be adopted by the Board of Commissioners priorto any
separate resolutions being brought forward for consideration.
Chairperson, on behalf of the Finance and Infrastructure Committee, I move the adoption of the foregoing
resolution which embodies the Fiscal Year 2021 General Appropriations Act as detailed in the Fiscal Year
2021 Budget document, including subsequent amendments.
•
Commissioner Helaine Zac istrict #18
Chairperson. Finance and Infrastructure Committee
FINANCE AND INFRASTRUCTURE COMMITTEE VOTE:
Motion carried with Middleton, Long and Kowall voting no.
Resolution #20423
September 23, 2020
Chairperson David Woodward made the following statement: "A Public Hearing is now called on the FY 2021
General Appropriations Act. Is there anyone present who wishes to speak?" No one requested to speak, and
the Chairperson declared the Public Hearing closed.
Moved by Zack seconded by Luebs the resolution be adopted.
Moved by Nelson seconded by Gingell the resolution be amended as follows:
Insert the following BE IT FURTHER RESOLVED clause as follows:
BE IT FURTHER RESOLVED that the FY 2021-2023 Finance & Infrastructure Committee
Recommended Budget document, presented on September 23, 2020; directed to assign
$2,000,000 with the FY 2020 Year -End Report in the Tri -Party Road Improvement Program
Assigned Fund Balance with the intended purpose to assist Oakland County's cities, villages
and townships with the construction, maintenance and repair of roads under the supervision,
direction and control of the Road Commission for Oakland County (RCOC) and to assign
$2,000,000 with the FY 2020 Year -End Report in the Local Road Improvement Matching
Program Assigned Fund Balance with the intended purpose to assist Oakland County's cities
and villages with the construction, maintenance and repair of roads under the supervision,
direction and control of cities and villages. Fund Balance Assignments require a separate
resolution for program appropriation and the FY2020 Year End Report must be adopted by the
Board of Commissioners prior to any separate resolutions being brought forward for
consideration.
Discussion followed.
Vote on amendment:
AYES: Jackson, Kochenderfer, Kowall, Kuhn, Long, Luebs, Markham, McGillivray, Middleton, Miller,
Nelson, Powell, Quarles, Spisz, Taub, Weipert, Woodward, Zack, Gershenson, Gingell, Hoffman. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by Spisz seconded by Weipert the resolution be amended as follows:
Insert the following BE IT FURTHER RESOLVED clause as follows:
BE IT FURTHER RESOLVED that the FY 2021-2023 Finance & Infrastructure Committee
Recommended Budget document, presented on September 23, 2020; directed to assign
$10,000,000 with the FY 2020 Year -End Report in the Budget Stabilization Reserve Assigned
Fund Balance with the intended purpose to set aside surplus revenue for times of unexpected
revenue shortfall or budget deficit. Fund Balance Assignments require a separate resolution
for appropriation. The FY 2020 Year End Report must be adopted by the Board of
Commissioners prior to any separate resolutions being brought forward for consideration.
Vote on amendment:
AYES: Kochenderfer, Kowall, Kuhn, Long, Luebs, Markham, McGillivray, Middleton, Miller, Nelson,
Powell, Quarles, Spisz, Taub, Weipert, Woodward, Zack, Gershenson, Gingell, Hoffman,
Jackson. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by Hoffman seconded by Spisz the resolution be amended as follows:
Insert the following BE IT FURTHER RESOLVED clause as follows:
BE IT FURTHER RESOLVED that the FY 2021-2023 Finance & Infrastructure Committee
Recommended Budget document, presented on September 23, 2020; directed to assign
$1,000,000 with the FY 2020 Year -End Reportin the Public Safety Facility Planning Assigned
Fund Balance with the intended purpose of obtaining architectural and design plans
associated with a County public safety training facility and Emergency Operations Center.
Fund Balance Assignments require a separate resolution for program appropriation and the
FY 2020 Year End Report must be adopted by the Board of Commissioners prior to any
separate resolutions being brought forward for consideration.
Discussion followed.
Vote on amendment:
AYES: Kowall, Kuhn, Long, Luebs, Markham, McGillivray, Middleton, Miller, Nelson, Powell, Quarles,
Spisz, Taub, Weipert, Woodward, Zack, Gershenson, Gingell, Hoffman, Jackson, Kochenderfer. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by Markham seconded by Zack the resolution be amended as follows:
Insert the following BE IT FURTHER RESOLVED clause as follows:
BE /T FURTHER RESOLVED that the FY 2021-2023 Finance & Infrastructure Committee
Recommended Budget document, presented on September 23, 2020; directed to assign
$1,000,000 with the FY 2020 Year -End Report in the Community Public Safety Partnership
Assigned Fund Balance with the intended purpose of creating a public-private partnership to
support Oakland County communities interested in the adoption and implementation of
community policing initiatives. Fund Balance Assignments require a separate resolution for
program appropriation. The FY 2020 Year End Report be adopted by the Board of
Commissioners prior to anyseparate resolutions being broughtforward for consideration or
by reassignment of fund balance.
Discussion followed.
Vote on amendment:
AYES: Kuhn, Long, Luebs, Markham, McGillivray, Middleton, Miller, Nelson, Powell, Quarles, Spisz,
Taub, Weipert, Woodward, Zack, Gershenson, Gingell, Hoffman, Jackson, Kochenderfer,
Kowall. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Moved by McGillivray seconded by Miller the resolution be amended as follows:
Insert the following BE IT FURTHER RESOLVED clause as follows:
BE IT FURTHER RESOLVED that the FY 2021-2023 Finance & Infrastructure Committee
Recommended Budget document, presented on September 23, 2020; directed to assign
$400,000 with the FY 2020 Year -End Reportin the Priority Environmental Remediation Projects
Assigned Fund Balance with the intended purpose to protect human health and the
environment by identifying, investigating, and reducing risks at sites of environmental
contamination. Fund Balance Assignments require a separate resolution for program
appropriation. The FY 2020 Year End Report must be adopted by the Board of Commissioners
prior to any separate resolutions being brought forward for consideration.
Discussion followed.
Vote on amendment:
AYES: Long, Luebs, Markham, McGillivray, Middleton, Miller, Nelson, Powell, Quarles, Spisz, Taub,
Weipert, Woodward, Zack, Gershenson, Gingell, Hoffman, Jackson, Kochenderfer, Kowall,
Kuhn. (21)
NAYS: None. (0)
A sufficient majority having voted in favor, the amendment carried.
Discussion followed.
Vote on resolution, as amended:
AYES: Luebs, Markham, McGillivray, Miller, Nelson, Powell, Quarles, Spisz, Weipert, Woodward,
Zack, Gershenson, Hoffman, Jackson, Kochenderfer, Long. (16)
NAYS: Middleton, Taub, Gingell, Kowall, Kuhn. (5)
A sufficient majority having voted in favor, the resolution, as amended, was adopted.
J a,
I HEREBY APPROVE THIS RESOLUTION
CHIEF DEPUTY COUNTY EXECUTIVE
ACTING PURSUANT TO MCL 45,559A (7)
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lisa Brown, 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 23,
2020, 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 Circuit Court at Pontiac,
Michigan this 231d day of September, 2020, ��
1 Yom" ��
Lisa Brown, Oakland County