ADOPTED - APRIL 13, 2004
Agenda Item No. 23
Introduced by the Finance Committee of the:
INGHAM COUNTY BOARD OF COMMISSIONERS
RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2004 INGHAM COUNTY BUDGET
RESOLUTION #04-106
WHEREAS, the Board of Commissioners adopted the 2004 Budget on October 28, 2003 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.
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:
2004 BUDGET PROPOSED PROPOSED
FUND DESCRIPTION 03/01/04 CHANGES BUDGET
101* General Fund $66,632,201 $131,781 $66,763,982
215 Friend of the Court 4,693,444 0 4,693,444
230 Hotel/Motel 1,800,000 31,261 1,831,261
245 Public Improvement 1,117,951 235,604 1,353,555
265 Drug Law Enforcement 15,000 46,087 61,087
267 Community Corrections 1,619,687 24,600 1,644,287
285 Justice Training Grant 29,000 821 29,821
292 Family Division - Child Care 8,212,237 43,461 8,255,698
561 Fair 1,156,050 31,261 1,187,311
636 MIS Fund 2,073,736 6,500 2,080,236
664 Mach. & Equip. Revolving 450,669 170,125 620,794
675 Telephone 627,556 10,922 638,478
* Does not include funds associated with the sale of Ingham Medical Center.
BE IT FURTHER RESOLVED, that as a result of the Village of Stockbridge reducing its contract with Ingham County for police services from 80 to 40 hours per week, a vacant road patrol deputy is eliminated.
FINANCE: Yeas: Lynch, Grebner, Dedden, Thomas
Nays: None Absent: Minter, De Leon Approved 4/7/04
2004 Budget - 3/01/04 | Proposed Changes | 2004 Proposed Budget | |
Tax Revenues | |||
County Property Tax | 38,863,360 | 38,863,360 | |
Property Tax Adjustments | (150,000) | (150,000) | |
Delinquent Real Property Tax | 10,000 | 10,000 | |
Unpaid Personally Property Tax | 25,000 | 25,000 | |
PILT/IFT/CFT | 475,000 | 475,000 | |
Trailer Fee Tax | 22,000 | 22,000 | |
Intergovernmental Transfers | |||
Single Business Tax | 793,910 | 793,910 | |
State Revenue Sharing | 4,402,192 | 4,402,192 | |
Convention/Tourism Tax - Liquor | 1,350,947 | 1,350,947 | |
Health and Safety Fund | 230,000 | 230,000 | |
Use of Fund Balance | 9,583 | 204,541 | 214,124 |
Department Generated Revenue | |||
Animal Control | 324,600 | 324,600 | |
Circuit Court - Family Division | 357,878 | 357,878 | |
Circuit Court - Friend of the Court | 201,306 | 201,306 | |
Circuit Crt - General Trial | 1,439,343 | 1,439,343 | |
Cooperative Extension | 161,247 | 161,247 | |
County Clerk | 405,830 | 405,830 | |
District Court | 2,209,997 | 2,209,997 | |
Drain Commissioner/Drain Tax | 337,000 | 337,000 | |
Economic Development | 70,865 | 70,865 | |
Elections | 15,370 | 15,370 | |
Emergency Operations | 43,000 | 43,000 | |
Equalization /Tax Services | 30,800 | 30,800 | |
Probate Court | 277,178 | 277,178 | |
Prosecuting Attorney | 710,997 | 710,997 | |
Purchasing | 8,706 | 8,706 | |
Register of Deeds | 2,508,102 | 2,508,102 | |
Remonumentation Grant | 88,241 | 88,241 | |
Sheriff | 5,590,799 | (72,760) | 5,518,039 |
Treasurer | 5,645,814 | 5,645,814 | |
Tri-County Regional Planning | 37,272 | 37,272 | |
Veteran Affairs | 135,864 | 135,864 | |
Total General Fund Revenues | 66,632,201 | 131,781 | 66,763,982 |
GENERAL FUND EXPENDITURES
2004 Budget - 3/01/04 | Proposed Changes | 2004 Proposed Budget | |
Board of Commissioners | 469,264 | 469,264 | |
Circuit Court - General Trial | 6,148,874 | 6,148,874 | |
District Court | 1,823,206 | 1,823,206 | |
Circuit Court - Friend of the Court | 449,942 | 449,942 | |
Jury Board | 1,208 | 1,208 | |
Probate Court | 1,262,387 | 228 | 1,262,615 |
Circuit Court - Family Division | 6,132,911 | 6,132,911 | |
Jury Selection | 65,724 | 65,724 | |
Elections | 254,734 | 254,734 | |
Financial Services | 583,181 | 583,181 | |
County Attorney | 385,890 | 385,890 | |
County Clerk | 704,956 | 704,956 | |
Controller | 798,010 | 14,850 | 812,860 |
Equalization/Tax Services | 662,879 | 6,987 | 669,866 |
Human Resources | 681,063 | 681,063 | |
Prosecuting Attorney | 5,215,462 | 5,215,462 | |
Purchasing | 246,368 | 246,368 | |
Facilities | 1,415,709 | 1,415,709 | |
Register of Deeds | 675,827 | 675,827 | |
Remonumentation Grant | 88,241 | 88,241 | |
Treasurer | 610,554 | 25,000 | 635,554 |
Drain Commissioner | 819,254 | 819,254 | |
Economic Development | 149,977 | 149,977 | |
Community Agencies | 199,371 | 84 | 199,455 |
Women's Commission | 500 | 500 | |
Environmental Affairs Comm | 500 | 500 | |
AC Shelter Advisory Board | 500 | 500 | |
FOC Advisory Committee | 2,000 | 2,000 | |
Historical Commission | 500 | 500 | |
Tri-County Regional Planning | 62,120 | 62,120 | |
Jail Maintenance | 197,255 | 197,255 | |
Sheriff | 18,457,878 | (44,031) | 18,413,847 |
Community Corrections | 90,231 | 90,231 | |
Animal Control | 1,156,867 | 18,633 | 1,175,500 |
Emergency Operations | 152,652 | 41,096 | 193,748 |
Board of Public Works | 950 | 950 | |
Drain Tax at Large | 117,000 | 117,000 | |
Health Department | 7,813,782 | 7,813,782 | |
Medical Examiner | 242,429 | 242,429 | |
Substance Abuse | 679,208 | 679,208 | |
Community Mental Health | 1,837,524 | 1,837,524 | |
Family Independence Agency | 922,891 | 922,891 | |
Tri-County Aging | 68,895 | 68,895 | |
Veterans Affairs | 318,197 | 318,197 | |
Cooperative Extension | 794,232 | 794,232 | |
Parks and Recreation | 1,754,360 | 1,754,360 | |
Contingency Reserves | 163,343 | 163,343 | |
Capital Area Rail Council | 2,350 | 2,350 | |
Capital Improvements | 1,951,045 | 68,934 | 2,019,979 |
Total General Fund Expenditures | 66,632,201 | 131,781 | 66,763,982 |
General Fund Revenues
Sheriff Increase insurance recovery revenue $10,250. Funds will be used for vehicle replacements. Reduce revenue $83,010 due to reduction in Stockbridge Police Services contract from 80 to 40 hours per week.
Use of Fund Balance Increase use of fund balance $204,541 for various reappropriations.
General Fund Expenditures
District Court Transfer $3,000 from temporary salaries to trial court appointed attorneys to raise court appointed attorney contract from $1,000 to $1,250 per month (additional funds will come from visiting judges budget per line item transfer).
Circuit Crt/Family Div Transfer $11,826 from general fund supplies budget to child care fund supplies budget. This will more accurately reflect the cost of each activity, and leverage additional child care fund money.
Probate Court Carry over $228 in unspent funds for Boundary Commission, authorized by Resolution 03-314. Transfer $15,000 from permanent salaries to temporary salaries. Funds are available due to employee turnover, and will assist the court in catching up backlog of work.
Controller Reappropriate $14,850 in unspent funds for Center for Criminal Justice Research contract, authorized by Resolution 03-118.
Equalization Reappropriate $6,987 in unspent funds for tax mapping included in 2003 budget.
Treasurer Reappropriate $25,000 in unspent funds for accommodation audits, authorized by Resolution 03-110.
Equal Opportunity Comm. Reappropriate $84 in unspent funds from 2003 budget.
Em Ops/HAZMAT Reappropriate $41,096 in unspent Hazmat funds.
Sheriff Reappropriate $2,409 in unspent funds for Interagency Task Force, authorized by Resolution 03-217. Reappropriate $20,308 in grant match for the 2002 Cops More grant authorized by Resolution 02-275. Reappropriate $1,790 in unspent D.A.R.E. donation funds. Reappropriate $4,222 in unspent victim advocacy grant funds. Increase vehicle budget $10,250, to be paid for from insurance recovery revenue. Reduce costs associated with Stockbridge police services contract $83,010, as contract was reduced from 80 to 40 hours per week. One vacant road patrol deputy is eliminated.
Animal Control Reappropriate $14,933 for a vehicle ordered in 2003, but delivered in 2004. Reappropriate $3,700 in unspent training funds to send new animal control officer to police academy training.
Capital Improvements Reappropriate $36,152 for video arraignment project, $1,597 for stock lock parts at jail, $1,185 for county-wide asbestos removal, and $30,000 for fire alarm system at jail.
Non-General Fund Adjustments
Friend of the Court Reduce salary budget due to attrition. Transfer
F215 excess funds to Michigan Works! grant. Additional matching funds are required to cover lower than anticipated grant revenues ($5,000).
Hotel/Motel Reappropriate unspent hotel/motel funds
F230 from 2003 CIP Budget for building
repair and maintenance ($2,949) and surfacing and landscaping ($28,312) at the Fair.
Public Improvement Reappropriate funds for the following
F245 capital improvement projects: $30,000 for fire alarm system at jail per 1997 CIP budget, $10,379 for county-wide floor replacement and $15,000 for jail heater covers per 1999 CIP budget, $36,152 for video arraignment project per 2000 CIP budget, $7,000 to repair monument at Mason Courthouse and $12,553 for Circuit Court file storage project per 2001 CIP budget, $30,000 to replace heating units at the jail, $5,000 for stainless steel doors at the Jail, and $20,000 for a token gate at the GPB/VMC Visitors lot per the 2002 CIP budget, $15,000 for lock replacements at jail, $8,174 to repair Animal Control garage walls, $1,597 for stock lock parts at the jail, $8,000 for jail and District Court parking lot lights, $6,000 for county-wide asbestos removal, and $30,749 for county-wide parking lot repairs per 2003 CIP budget.
Drug Law Enforcement Reappropriate unspent Sheriff drug
F265 forfeiture funds ($46,087).
Community Corrections Increase revenue from $1 surcharge fee.
F267 Increase expenses for increased rental cost at new location. ($24,600).
Justice Training Grant Reappropriate previous years' unspent
F285 Act 302 training funds. ($821).
Family Division Child Care Reappropriate unspent funds from
F292 Thoman Foundation Grant. ($19,809) Increase supplies budget $23,652. 50% of funding will come from a transfer from the Family Division general fund budget, and 50% will come from the state child care fund.
Fair Reappropriate unspent hotel/motel funds
F561 from 2003 CIP Budget for building repair and maintenance ($2,949) and surfacing and landscaping ($28,312).
MIS Increase revenues and expenditures to replace
F636 technician laptops ($6,500).
Equipment Revolving Increase CIP upgrade funds to purchase:
F664 one laptop for Cooperative Extension ($2,700), two PCs and one monitor for Probate Court ($1,800), 17 PCs and 18 monitors for Register of Deeds ($25,722 - $8,556 of this amount carried over from 2003), 7 PCs and monitors ($7,180 - $4,097 of this amount carried over from 2003), one laptop ($1,431) and one printer ($1,448) for the Clerk, 11 PCs and monitors for Adult Probation ($11,368), one printer ($1,272) and 12 PCs and monitors ($12,600) for the Sheriff, one PC and monitor for Board of Commissioners ($1,050), one laptop ($1,440) and one PC and monitor ($1,033) for Prosecuting Attorney, and one PC and monitor for Facilities ($1,050). Reappropriate funds for the following capital improvements projects: $10,390 for video recording equipment in the Board of Commissioners room per Resolution 03-288, $55,630 for Register of Deeds microfilm conversion per 2002 CIP Budget, $6,511 for Emergency Operations information technology improvements, $4,000 for microfilm camera replacement and $6,000 for scanner replacement for Probate Court, and $17,500 for Drain Office furniture replacement per 2003 CIP budget.
Telephone Fund Increase revenues and expenditures to
F675 replace one PC, laptop and software for the call accounting phone system ($10,922).