ADOPTED - DECEMBER 10, 2002

Agenda Item No. 17



Introduced by the Finance Committee of the:



INGHAM COUNTY BOARD OF COMMISSIONERS



RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2002 INGHAM COUNTY BUDGET AND AUTHORIZING THE CONTROLLER TO MAKE YEAR END BUDGET ADJUSTMENTS



RESOLUTION #02-289



WHEREAS, the Board of Commissioners adopted the 2002 Budget on October 23, 2001 and has authorized certain amendments since that time, and it is now necessary to make some adjustments as a result of updated revenue and expenditure projections, fund transfers, reappropriations, accounting and contractual changes, errors and omissions, and additional appropriation needs; and



WHEREAS, the Liaison Committees and the Finance Committee have reviewed the proposed budget adjustments prepared by the Controller's staff and have made adjustments where necessary; and



WHEREAS, Public Act 621 of 1978 requires that local units of government maintain a balanced budget and periodically adjust the budget to reflect revised revenue and expenditure levels; and



WHEREAS, the Board of Commissioners annually authorizes the Controller to make necessary year end transfers to comply with State statute.



THEREFORE BE IT RESOLVED, that the Ingham County Board of Commissioners hereby directs the Controller to make the necessary transfers to adjust revenues and expenditures in the following funds, according to the attached schedules:



2002 BUDGET PROPOSED PROPOSED

FUND DESCRIPTION 11/01/02 CHANGES BUDGET



101* General Fund $64,680,561 $0 $64,680,561

664 Mach. & Equip. Revolving 711,803 36,452 748,255



BE IT FURTHER RESOLVED, that the Controller is authorized to make necessary transfers among all budgeted funds, activities, and line items in order to comply with the state statute and to balance the 2002 Ingham County General Fund budget at $64,680,561.*



* Does not include funds associated with the sale of Ingham Medical Center.





FINANCE: Yeas: Grebner, Stid, Krause, Swope, Hertel, Schafer, Minter

Nays: None Absent: None Approved 12/4/02

GENERAL FUND REVENUES



2002 Budget - 11/1/02 Proposed Changes 2002 Proposed Budget
Tax Revenues
County Property Tax 35,973,049 35,973,049
Property Tax Adjustments (150,000) (150,000)
Delinquent Real Property Tax 15,000 15,000
Unpaid Personally Property Tax 40,000 40,000
PILT/IFT/CFT 275,000 275,000
Trailer Fee Tax 20,000 20,000
Intergovernmental Transfers
Single Business Tax 893,381 893,381
State Revenue Sharing 5,437,320 5,437,320
Convention/Tourism Tax - Liquor 1,293,915 1,293,915
Health and Safety Fund 227,824 227,824
Use of Fund Balance 526,782 526,782
Department Generated Revenue
Animal Control 287,100 287,100
Circuit Court - Family Division 341,024 341,024
Circuit Court - Friend of the Court 578,568 578,568
Circuit Crt - General Jurisdiction 1,571,711 1,571,711
Cooperative Extension 193,424 193,424
County Clerk 272,871 272,871
District Court 1,916,470 1,916,470
Drain Commissioner/Drain Tax 273,322 273,322
Economic Development 183,669 183,669
Elections 39,367 39,367
Emergency Operations 42,000 42,000
Equalization /Tax Services 17,200 17,200
Probate Court 251,466 251,466
Prosecuting Attorney 608,912 608,912
Purchasing 51,380 51,380
Register of Deeds 1,976,528 1,976,528
Remonumentation Grant 80,338 80,338
Sheriff 5,299,995 5,299,995
Treasurer 5,971,934 5,971,934
Tri-County Regional Planning 35,133 35,133
Veteran Affairs 135,878 135,878
Total General Fund Revenues 64,680,561 0 64,680,561


GENERAL FUND EXPENDITURES



2002 Budget - 11/1/02 Proposed Changes 2002 Proposed Budget
Board of Commissioners 427,059 427,059
Circuit Crt - General Jurisdiction 5,912,476 5,912,476
District Court 1,535,899 1,535,899
Circuit Court - Friend of the Court 1,278,300 1,278,300
Jury Board 1,208 1,208
Adolescent Diversion 133,529 133,529
Probate Court 948,886 948,886
Circuit Court - Family Division 7,235,363 7,235,363
Jury Selection 66,567 66,567
Elections 234,477 6,494 240,971
Financial Services 579,709 579,709
County Attorney 359,920 359,920
County Clerk 632,418 632,418
Controller 836,371 836,371
Equalization/Tax Services 577,681 577,681
Human Resources 653,839 653,839
Prosecuting Attorney 4,787,434 4,787,434
Purchasing 233,876 233,876
Facilities 1,287,501 1,287,501
Register of Deeds 638,160 638,160
Remonumentation Grant 80,338 80,338
Treasurer 540,668 540,668
Drain Commissioner 810,417 810,417
Economic Development 284,947 284,947
Community Agencies 202,972 202,972
Women's Commission 9,645 9,645
Environmental Affairs Comm 1,000 1,000
FOC Advisory Committee 2,000 2,000
Historical Commission 500 500
Tri-County Regional Planning 58,553 58,553
Jail Maintenance 207,225 207,225
Sheriff 16,942,432 16,942,432
Community Corrections 94,919 94,919
Animal Control 1,119,756 1,119,756
Emergency Operations 180,274 180,274
Board of Public Works 1,400 1,400
Drain Tax at Large 123,212 123,212
Health Department 7,224,462 7,224,462
Medical Examiner 225,392 225,392
Substance Abuse 650,692 650,692
Community Mental Health 1,699,180 1,699,180
Family Independence Agency 1,128,418 1,128,418
Tri-County Aging 64,941 64,941
Veterans Affairs 332,533 332,533
Cooperative Extension 805,149 805,149
Parks and Recreation 1,679,272 1,679,272
Contingency Reserves 43,380 (6,494) 36,886
Capital Area Rail Council 2,350 2,350
Capital Improvements 1,803,861 1,803,861
Total General Fund Expenditures 64,680,561 0 64,680,561

General Fund Adjustments

Elections Decrease permanent salaries and fringes $8,506 due to attrition. Increase supplies $15,000 to cover additional election expenses.



Controller Transfer $1,800 from temporary salaries to supplies for printing of additional county brochures.



Circuit Court - Transfer $15,000 from permanent salaries to temporary salaries.

Family Division These funds are available due to various vacancies, and temporary employees will be used to address backlog issues.



Contingency Decrease contingency amount $6,494 to pay for additional election supplies.



Non-General Fund Adjustments



Equipment Revolving Increase equipment replacement budget for one PC and monitor

F664 ($1,265) for the Sheriff, one laptop ($1,950) and one PC and monitor ($1,265) for the Health Department, one PC ($1,334) for the Prosecuting Attorney, one fax machine ($1,408) and one PC ($1,177) for Circuit Court, four PCs and four printers ($6,553) for the Circuit Court - Family Division, and to upgrade the video recording system in the Board of Commissioners Room ($21,500).





2002 CONTINGENCY



Adopted Contingency Amount $600,000
R01-345: Homelessness Prevention Grant ($10,000)
R01-384: Prosecuting Attorney Reorganization (Intake Coordinator) ($3,578)
R02-28: Budget Reduction Amendment ($300,000)
R02-029: Video Cameras for Holding Cells ($14,110)
R02-98: Complete Hawk Island Park ($24,000)
R02-121: Inmate Pay for Stay System ($22,510)
R02-143: FIA Shortfall ($150,000)
R02-177: Lifeguards ($20,000)
R02-186: FIA Shortfall ($26,000)
R02-232: Law Enforcement Block Grant Match ($3,000)
R02-275: Cops More Grant Match ($20,308)
Proposed 4th Quarter Adjustment: Election Expenses ($6,494)
Current Contingency Amount $0