HomeMy WebLinkAboutResolutions - 2008.09.18 - 9654September 18, 2008
REPORT (MISC. 108206)
BY: Personnel Committee, Thomas F. Middleton, Chairperson
IN RE: RECOMMENDED FISCAL YEAR 2009 SALARY RECOMMENDATIONS
To The Oakland County Board of Commissioners
Chairperson, Ladies and Gentlemen:
The Personnel Committee recommends the following actions:
1. Increase the current salary ranges for salary grades 1 - 2 1 by a general salary increase
of 1% effective September 27, 2008. This date is the beginning of the first pay period
- for fiscal year 2009.
Increase all remaining classifications not represented by bargaining units by a general
salary increase of 1 % effective September 27, 2008, including appointed officials,
classes designated as exceptions to salary grades 1 - 21, and part-time/hourly classes,
butexcluding:
Circuit, Probate and District Court Judges which are currently at the •
maximum rate allowed; and • •
Appointed Board and Commission members; and
Summer, Student and Seasonal classifications; and
Parks Helper classification. .
Increase the FY2008 salary of the County Executive, Prosecuting Attorney, County
Clerk/Register of Deeds, Drain Commissioner, Sheriff and County Treasurer by
0°/0 effective September 27, 2008.
4. Freeze the current 2008 salary of the County Commissioners for 2009. Effective
January 1,2009.
Freeze the County Commissioners 2010 salary rate at the 2008 salary rate for fiscal
year 2010 effective January 1, 2010.
Personnel Committee Vote:
Motion carried on a roll call vote:
Douglas, Rogers, Gosselin. Coleman. Hatehett and Spector — yes
Middleton—no
Jacobsen, Suarez and Zack - absent
5. Delete the following classifications from the County's Salary Schedule:
Activities Coordinator-MCF
Chief Micro fi u m/Reproduction Services
Chief Nursing Services
Coordinator Nursing
Day Room Assistant
. Day Room Assistant Leader
Hearing Program Specialist
Manager Medical Care Facility
Manager Solid Waste Resource Management
Nursing Assistant
Personal Protection Order Specialist
Summer Medical Care Facility Aide
Supervisor-MCF Administrative Services
6. Further that no transfer of monies is required to fund these salary increases since
sufficient monies have been budgeted.
Chairperson, on behalf of the Personnel Committee, I move the acceptance of the foregoing report.
PERSONNEL COMMITTEE
2
COUNTY OF OAKLAND
FISCAL YEAR 2009 BUDGET
GENERAL APPROPRIATIONS ACT
MISCELLANEOUS RESOLUTION #08206
BY: Finance Committee, Mike Rogers, Chairperson
IN RE: FISCAL YEAR 2009 GENERAL APPROPRIATIONS ACT AND 2009 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 C01111ty
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 Committee received budget requests from all County Departments, and has
reviewed in detail the County Executive's Fiscal Year 7009 Budget Recommendation; and
WHEREAS the Finance Committee, after due deliberation, has formulated a Recommended General
Appropriations Act balancing total appropriations with available resources at $789,953,451 for Fiscal Year
2009, 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
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 and
WHEREAS in order to maintain the long-term financial stability of Oakland County, and its
communities, a Capital & Cooperative Initiatives Revolving Fund (CCIRF) should be established with funding
from the Revenue Sharing Reserve fund, to support various initiatives as outlined in this resolution.
NOW THEREFORE BE IT RESOLVED the Oakland County Board of Commissioners does hereby
adopt and amend the Fiscal Year 2009 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 S540,000 of Cigarette Tax Revenue distributed by the State to
Oakland County under the authority of the Ilealth and Safety Fund Act, PA_ 264 of 1987, be divided between
the Health Division (12/17 or $381,176) and the Sheriff's Department (5/17 or $158,824).
BE IT FURTHER RESOLVED that funds from the Civil Mediation Account (10100-240201) be utilized
to cover the total costs incurred in Fiscal Year 2009 for the Civil Mediation Program,
BE IT FURTHER RESOLVED that appropriations to the Tri-Farty Program may be permitted in
accordance with Public Act 253 of 1917, MC L 247.121, in an amount to be determined on an annual basis in
accordance with said act.
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 DTR_F 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 DTRE 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.
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.
BE IT FURTHER RESOLVED that $13.1 million 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 charge 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 FURTIIER RESOLVED that a Capital & Cooperative Initiatives Revolving Fund (CCIRF) be
established with the following policy guidelines:
1) The fund is budgeted as a special revenue fund, deriving its funding from a transfer from the
Revenue Sharing Reserve Fund (established pursuant to P.A. 357 of 2004),
2) Interest earned for investments of CCIRF monies will remain in the CCIRF.
3) CCIRF funds will be used to:
a) Support the County's capital improvement projects;
b) Support of initiatives that impact the services provided to Oakland County residents
through the County government and the various cities, villages, and townships
within the County.
Use of CCIRF funds which are appropriated through the biennial budget process, shall
comply with the standing rules of the Board of Commissioners and will be released upon the
approval of the Fiscal Officer and reported to the Finance Committee.
5) Use of CCIRF Funds, not appropriated during the biennial budget process, will be limited to
one-time expenditures and require approval of a majority vote of the Board of
Commissioners.
BE IT FURTHER RESOLVED that 51,450,000 (or one -half of the 52,900,000 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 rr 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 2009 a County General Property Tax Levy of 4.1900 Mills to be applied to the 2009
Taxable Value of all property located within their respective jurisdictions.
BE IT FURTHER RESOLVED that the Manager - 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 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, 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,
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 he 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, 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 Mit
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 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 beheld 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.
1.3. 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,
(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,
(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 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: 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 Expenses, respectively, for each department as originally
authorized or amended by the Board of Commissioners. Further, Personnel Expenses are authorized
only for positions specifically authorized pursuant to this Act as adopted and amended by Boa rd 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 calendarizaion 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. 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 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 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.
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 Fluid/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 Intermediate
Retiree Medical Benefit Trust established pursuant to M.R. 07147, 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 #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.
(f) The transfer of funds to the Capital Improvement Fund and Building Fund shall not
be made prior to September 30, without approval from the Finance Committee of
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.
(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.
23. The Board of Commissioners may make supplemental appropriations by amending this general
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 arc 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 Human Resources Department.
(d) Transfers may be made from salary and fringe benefit savings, resulting from use of
appropriations carried forward; (II) 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 Of 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 ihe
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 #93435.
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 Fiscal Services 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 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 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
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 OT 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 a designated 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 #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
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.
BE IT FURTHER RESOLVED that as a condition of appropriation to a Community Mental Health
Authority, the Community Mental I Iealth 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.
BE IT FURTHER RESOLVED that the Board of Commissioners supports the Sheriff's Boot Camp
program and is committed to working with the Sheriff to reinstate the program, increase participation
and find future funding for the program.
Chairperson, on behalf of the Finance Committee, I move the adoption of the foregoing resolution
which embodies the Fiscal Year 2009 General Appropriations Act as detailed in the Fiscal Year 2009 Budget
document, including subsequent amendments.
FINANCE COMMITTEE
Mike Rogers, Chairperson
Resolution #08206 September 18, 2008
Moved by Rogers supported by Middleton the resolution be adopted.
Moved by Rogers supported by Middleton the Personnel Committee Report be accepted.
A sufficient majority having voted in favor, the report was accepted.
Moved by Douglas supported by Scott the resolution be-amend-ed-as-follows:
Freeze the County Commissioners 2009 salary rate at the 2008 salary rate effective January 1, 2009.
Freeze the County Commissioners 2010 salary rate at the 2008 salary rate effective January 1, 2010.
This amendment affects fund 10100, department 5010101, program 180020, and account 702010 as
outlined in the attachment.
Moved by Greimel supported by Zack to amend the amendment as follows:
Freeze the County Commissioners, the Oakland County Executive, Oakland County Prosecutor,
Oakland County Sheriff, Oakland County Clerk/Register of Deeds, Oakland County Treasurer, and
Oakland County Drain Commissioner 2009 salary rates at the 2008 salary rates effective January 1,
2009.
Discussion followed.
Vote on Greimel amendment to amendment:
AYES: Nash, Spector, Woodward, Zack, Burns, Coleman, Coulter, Gershenson, Gregory, Greimel,
Hatchett. (11)
NAYS: KowaII, Long, Middleton, Potter, Potts, Rogers, Scott, Bullard, Clark, Crawford, Douglas,
Gingell, Gosselin, Jacobsen. (14)
A sufficient majority having not voted in favor, the amendment failed.
Vote on Douglas amendment:
AYES: Long. Middleton, Nash. Potter, Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard,
Burns, Clark, Coulter, Crawford, Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel,
Jacobsen, KowaIL (23)
NAYS: Coleman, Hatchett. (2)
A sufficient majority having voted in favor, the amendment carried.
Moved by Gershenson supported by Zack to take money for the Boot Camp currently within the Sheriffs
budget and appropriate it specifically for the Boot Camp and to take 6600,000 from Budget Transition Fund to
offset costs of overtime as a result of operating the Boot Camp,
Tim Soave, Manager of Fiscal Services, addressed the Board
Chairperson Bill Bullard, Jr. declared a short recess to confer with Fiscal Services.
The Board of Commissioners reconvened and discussion followed.
Vote on Gershenson amendment:
AYES: Nash, Spector, Woodward, Zack, Burns, Coleman, Coulter, Gershenson, Gregory, Greimel,
Hatchett. (11)
NAYS: Middleton, Potter, Potts, Rogers, Scott, Bullard, Clark, Crawford, Douglas, Gingell, Gosselin,
Jacobsen, KowaII, Long. (14)
A sufficient majority having not voted in favor, the amendment failed.
Moved by Woodward supported by Gershenson to amend the resolution as follows:
That Oakland County no longer provide vehicles to elected officials and department
directors/management, and that any Fiscal Year 2009-2010 budget appropriations relative to these
vehicle assignments are deleted from the budget.
Vote on Woodward amendment:
AYES; Nash, Spector, Woodward. Zack, Burns, Coleman, Coulter, Gershenson, Gregory, Greimel,
Hatchett. (11)
NAYS: Potter, Potts, Rogers, Scott, Bullard, Clark, Crawford, Douglas, Gingell, Gosselin, Jacobsen,
KowaII, Long, Middleton. (14)
A sufficient majority having not voted in favor, the amendment failed.
Moved by Woodward supported by Greimel to amend the resolution as follows:
That Oakland County no longer provide vehicles fuel from the Oakland County resources to elected
officials and department directors/management, and that any Fiscal Year 2009-2010 budget
appropriations relative to these vehicle fuel expenditures are deleted from the budget.
Vote on Woodward amendment:
AYES: Spector, Woodward, Zack, Burns, Coleman, Coulter, Gershenson, Gregory, Greimel,
Hatchett, Nash. (11)
NAYS: Potter, Potts, Rogers, Scott, Bullard, Clark, Crawford, Douglas, Gingell, Gosselin, Jacobsen,
KowaII, Long, Middleton. (14)
A sufficient majority having not voted in favor, the amendment failed.
Vote on resolution, as amended:
AYES: Potts, Rogers, Scott, Spector, Woodward, Zack, Bullard, Burns, Clark, Coleman, Coulter,
Crawford. Douglas, Gershenson, Gingell, Gosselin, Gregory, Greimel. Hatchett, Jacobsen, Kowall,
Long, Middleton, Nash, Potter. (25)
NAYS: None. (0)
A sufficient majority having voted in favor, the resolution, as amended, was adopted.
I IEBY APPROMBIGNIB MOWER
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Ruth Johnson, Clerk of the County of Oakland, do hereby certify that the f9fegoing resolution is a true'ind
accurate copy of a resolution adopted by the Oakland County Board or Commissioners on September
18, 2008. 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 18th day of September. 2008.
Ruth Johnson, County Clerk