IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
WITHDRAWN 11/13/2007
Title
AN ORDINANCE repealing sections 533., 535., 537., 552., and 570., Jackson County Code, 1984, relating to County Fiscal Policy and enacting in lieu thereof five new sections relating to the same subject, with an effective date.
Intro
ORDINANCE 3945, October 15, 2007
INTRODUCED BY Henry C. Rizzo and Dan Tarwater, County Legislators
Body
WHEREAS, the Legislative Auditor has submitted to the Legislature's Budget Committee a series of recommendations for increased legislative oversight of County financial operations; and,
WHEREAS, these recommendations deal with transfers of funds among budgeted accounts after the adoption of the annual budget, inclusion of a five-year financial forecast and capital improvements projected budget and requirements of reports to the Legislative Auditor; and,
WHEREAS, the Budget Committee has endorsed these recommendations; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause. Sections 533., 535., 537., 552., and 570., Jackson County Code, 1984, are hereby repealed and four new sections enacted in lieu thereof, to be known as sections 533., 535., 537., 569., and 570., to read as follows:
533. Intra-Office Transfers.
The following intra-office transfers are authorized:
533.1 By Executive.
The County Executive, on the recommendation of the budget officer, is authorized to approve and effect a transfer from one (1) appropriation account to another within the same agency, in an amount not to exceed ten thousand dollars ($10,000) when the County Executive determines that any such transfer is necessary or advisable in the efficient administration of that office, department, or agency of Jackson County.
533.2 By Legislature.
The County Legislature may by resolution at any time on the recommendation of the County Executive transfer any unencumbered appropriation balance or any portion of that balance from one (1) appropriation account to another within the same agency.
533.3 Report to Legislative Auditor.
Transfers from multiple line item accounts that in the aggregate exceed $10,000 and cumulative line item account transfers that exceed $10,000 during the budget year shall be promptly reported to the Office of the Legislative Auditor upon entry of requisite approvals. This includes any transfer from contingency, emergency, reserve, or "rainy day" funds, or any other funds budgeted for similar purposes.
535. Annual Budget Constitute a Financial Plan.
The annual budget shall present a complete financial plan for the ensuing budget year.
535.1 Budget Contents.
The annual budget shall set forth:
a. Proposed Expenditures.
All proposed expenditures for administration, operation and maintenance of all offices, departments, commissions, courts and institutions;
b. Interest and Debt Redemption Charges.
All interest and debt redemption charges during the year and expenditures for capital projects; and
c. Anticipated Revenue.
The budget shall set forth in detail the anticipated income and other means of financing the proposed expenditures.
d. Five-Year Plan.
Every annual budget shall set include a five-year financial forecast and a five-year projection of anticipated or recommended capital improvement expenditures.
e. List of Positions.
A by department listing of the number of filled and vacant full time equivalent (FTE) positions.
535.2 General Fund.
All receipts of the county for operation and maintenance shall be credited to the general fund, and all expenditures for these purposes shall be charged to this fund.
a. Exception.
The receipts from any tax levied for a special purpose and required by constitution, statute or charter provision to be expended only for that special purpose shall be kept in a special fund, and expenditures for that special purpose may be charged to the special fund.
535.3 Bond Fund.
All receipts from the sale of bonds for any purpose shall be credited to the bond fund created for the purpose, and all expenditures for this purpose shall be charged to the fund.
535.4 Retirement Fund.
All receipts for the retirement of any bond issue and the interest on outstanding bonds shall be credited to a retirement fund for the issue, and all payments to retire the issue and to pay interest on those bonds shall be charged to the fund.
[552. Contracts Totaling $10,000, Final Payments.
No final payment on a contract on which the total obligation of the county is in excess of ten thousand dollars ($10,000) shall be made unless specifically approved by resolution of the County Legislature. In all other respects, such disbursements shall be made in accordance with Section 551.00.]
569. List of Fixed Assets.
The Director of the Department of Finance and Purchasing shall annually provide to the Legislative Auditor list of all fixed assets with an acquisition cost of over $5,000 and of all vehicles owned by Jackson County. This list shall include assets under construction that have not been completed and assets determined to be surplus or obsolete. The list shall detail original cost, estimated remaining value, depreciation taken, current location, insurance coverage, property security safeguards, and current use of each asset.
570. Personal Services Policy.
Sections 570.1 through 570.9 set out the personal services policy of Jackson County. These sections cover both merit and non-merit employees.
570.1 Regular Salaries, Budget Line Item No. 5010.
Regular salaries, budget line item No. 5010, shall be used for the base compensation of full time employees as defined in the Personnel Rules. Account No. 5010 shall also be used for Exceptions To Beginning Salaries, Six Month Review, Out of Class Pay and Promotions as defined in Sections 5.6, 5.7, 6.1 and 13.1 of the Personnel Rules as well as for new positions approved by the County Executive under Section 4.4 of the Personnel Rules.
570.2 Account No. 5010, How Annualized.
Account No. 5010 will be annualized as follows: The amount adopted in the annual budget as of January first plus transfers from Account No. 5090 as if done January first except transfers in accordance with Personnel Rule 14.2 (Annual Review) which are treated as if given July first. No payroll increases will be allowed to exceed the annualized amount divided by the number of regularly scheduled payrolls in the budget year.
570.3 Temporary Salaries, Budget Line Item No. 5020.
Temporary Salaries, budget line item No. 5020, shall be used for temporary and part time employees.
570.4 Overtime Salaries, Budget Line Item No. 5030.
Overtime salaries, budget line item No. 5030, shall be used exclusively for the payment of overtime as defined in Rule 7 of the Personnel Rules.
570.5 Salary Adjustment, Budget Line Item No. 5090.
Salary Adjustment, budget line item No. 5090, shall be used for cost of living, merit increases, performance increases and salary advancements as outlined in Section 5.8, 5.9 and 14.2 of the Personnel Rules. Reclassification as defined in Personnel Rules Section 4.5 shall also be funded from Account No. 5090. When salary adjustments are made the money shall be transferred from Account 5090 to 5010.
570.6 Employee, Starting Date.
The starting date of a new employee shall be determined after consideration of the employment wages due plus sick and vacation pay out.
570.7 Personal Services Budget, Transfers.
Funds from other parts of the budget cannot be transferred into the Personal Services portion of the budget and funds cannot be transferred between Personal Services accounts, except as noted. Any authorized transfer to or from a Personal Services account shall be promptly reported to the Legislative Auditor upon entry of requisite approvals.
570.8 Salary Savings, Effect.
If sufficient salary savings exist during the budget year the County Executive may allocate an amount from Account No. 5010 to be used for Account No. 5090 purposes, done on a county wide basis.
570.9 Monthly Report.
The Director of Human Resources shall file a monthly report with the Legislative Auditor listing the number and title of filled and vacant FTE positions by department.
570.[9]10 Personal Services Policy, Exceptions.
Requests for exceptions to any of the above rules must be in writing, and approved by the County Executive and Manager of the Division of Finance.
Enacted and Approved
Effective Date: This ordinance shall be effective immediately upon its signature by the County Executive.
APPROVED AS TO FORM:
______________________________ __________________________________
Chief Deputy County Counselor County Counselor
I hereby certify that the attached Ordinance, Ordinance #3945, introduced on October 15, 2007, was duly withdrawn on November 13, 2007 by the Jackson County Legislature. The votes thereon were as follows:
Yeas _______________ Nays ______________
Abstaining ___________ Absent _____________
This Ordinance is hereby transmitted to the County Executive for his signature.
____________________ ________________________________
Date Mary Jo Spino, Clerk of Legislature
I hereby approve the attached Ordinance #3945.
____________________ ________________________________
Date Michael D. Sanders, County Executive