ADOPTED - OCTOBER 11, 2005

Agenda Item No. 11

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE

2005 INGHAM COUNTY BUDGET

RESOLUTION #05-264

WHEREAS, the Board of Commissioners adopted the 2005 Budget on October 26, 2004 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:

                                                                  2005 BUDGET          PROPOSED          PROPOSED

FUND DESCRIPTION                                 09/01/05            CHANGES               BUDGET

101            General Fund                                $72,165,473                 $34,063          $72,199,536

208            Parks                                               1,865,539                     5,500              1,871,039

215            Friend of the Court                           4,730,678                 (73,985)              4,656,693

221            Health                                            30,982,006                     1,500            30,983,506

266            Anti-Drug Abuse Grant                        449,022                   25,000                 474,022     

292            Family Division Child Care              11,145,132                   17,004            11,162,136

639            Drain Equipment Revolving               1,336,802                            0              1,336,802

664            Mach. & Equip. Revolving                   564,126                   42,379                 606,505

BE IT FURTHER RESOLVED, that the Ingham Board of Commissioners accepts a grant of $3,200 from the State Court Administrator’s Office for the second year of the Access & Visitation Program for the purpose of insuring access and supervised visitation to parents within the Friend of the Court and judicial system for the period of October 1, 2005 through September 30, 2006.

BE IT FURTHER RESOLVED, that the Chairperson of the Ingham County Board of Commissioners and the County Clerk are authorized to sign any contract documents consistent with this resolution and approved as to form by the County Attorney.

FINANCE: Yeas:  Dedden, Swope, Hertel, Schor, Thomas, Dougan

 Nays:           None                      Absent:  None            Approved 10/5/05

GENERAL FUND REVENUES

	2005 Budget - 9/01/05	Proposed Changes	2005 Proposed Budget
Tax Revenues
County Property Tax	40,882,621		40,882,621
Property Tax Adjustments	(125,000)		(125,000)
Delinquent Real Property Tax	10,000		10,000
Unpaid Personally Property Tax	35,000		35,000
PILT/IFT/CFT	475,000		475,000
Trailer Fee Tax	22,000		22,000
Intergovernmental Transfers
Inventory Reimb. Payment	788,670		788,670
State Revenue Sharing	4,361,773		4,361,773
Convention/Tourism Tax - Liquor	1,337,581		1,337,581
Health and Safety Fund	134,789		134,789
Use of Fund Balance	401,100		401,100
Department Generated Revenue
Animal Control	382,928		382,928
Circuit Court - Family Division	388,931		388,931
Circuit Court - Friend of the Court	200,302	32,580	232,882
Circuit Cart - General Trial	1,579,246		1,579,246
Community Mental Health	2,075		2,075
Cooperative Extension	331,286		331,286
County Clerk	396,400		396,400
District Court	2,475,229		2,475,229
Drain Commissioner/Drain Tax	385,000		385,000
Economic Development	299,548		299,548
Elections	24,670		24,670
Emergency Operations	959,752		959,752
Equalization /Tax Mapping	30,800		30,800
Ingham Medical In Kind Services	794,022		794,022
Probate Court	277,178		277,178
Prosecuting Attorney	758,206	1,483	759,689
Purchasing	8,706		8,706
Register of Deeds	2,337,900		2,337,900
Remonumentation Grant	183,472		183,472
Sheriff	5,634,264		5,634,264
Treasurer	6,106,575		6,106,575
Tri-County Regional Planning	142,290		142,290
Veteran Affairs	143,159		143,159
Total General Fund Revenues	72,165,473	34,063	72,199,536

GENERAL FUND EXPENDITURES

	2005 Budget – 9/01/05	Proposed Changes	2005 Proposed Budget
Board of Commissioners	493,509		493,509
Circuit Court - General Trial	6,168,057		6,168,057
District Court	1,970,531		1,970,531
Circuit Court - Friend of the Court	561,428	32,580	594,008
Jury Board	1,208		1,208
Probate Court	1,313,822		1,313,822
Circuit Court - Family Division	6,368,603		6,368,603
Jury Selection	65,724		65,724
Elections	166,731		166,731
Financial Services	614,900		614,900
County Attorney	394,147		394,147
County Clerk	722,302		722,302
Controller	851,544		851,544
Equalization/Tax Services	645,262		645,262
Human Resources	701,586		701,586
Prosecuting Attorney	5,617,482	1,483	5,618,965
Purchasing	245,007		245,007
Facilities	1,511,030		1,511,030
Register of Deeds	712,097		712,097
Remonumentation Grant	183,472		183,472
Treasurer	648,044		648,044
Drain Commissioner	903,990		903,990
Economic Development	385,442		385,442
Community Agencies	207,000		207,000
Equal Opportunity Committee	862		862
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	212,760		212,760
Jail Maintenance	203,404		203,404
Sheriff	19,757,489		19,757,489
Community Corrections	92,685		92,685
Animal Control	1,239,271		1,239,271
Emergency Operations	1,106,858		1,106,858
Board of Public Works	500		500
Drain Tax at Large	117,000		117,000
Health Department	7,857,332		7,857,332
Medical Examiner	267,471		267,471
Substance Abuse	671,556		671,556
Community Mental Health	1,887,931		1,887,931
Family Independence Agency	1,080,046		1,080,046
Tri-County Aging	68,896		68,896
Veterans Affairs	337,532		337,532
Cooperative Extension	999,324		999,324
Parks and Recreation	1,791,805		1,791,805
Contingency Reserves	358,274		358,274
Capital Area Rail Council	2,350		2,350
Capital Improvements	2,655,208		2,655,208
Total General Fund Expenditures	72,165,473	34,063	72,199,536

General Fund Revenues

Friend of the Court                   Increase service fee revenue ($25,612) and processing fee revenue ($6,968) to accommodate 2005 Executive Order reductions, including elimination of Medical Enforcement Grant.  

Prosecuting Attorney                Increase Victim Rights grant revenue $1,483 to pay for supplemental travel appropriation.

General Fund Expenditures

Friend of the Court                   Increase transfer out to Friend of the Court fund $32,580.  Transfer offset by increased revenue.

Circuit Court - Family Div.        Transfer $1,854 from the general fund telephone budget to the child care fund telephone budget to account for expenditures correctly and to generate matching funds from the State child care fund.  Transfer $6,648 from contractual services to temporary salaries in the child care fund to pay for temporary replacement of vacant Juvenile Services and Treatment Director.

Prosecuting Attorney                Increase Victim Rights travel budget $1,483 due to supplemental grant appropriation.

Veterans Affairs                        Transfer $550 from vehicle maintenance to temporary wages to fund additional hours for backup van driver.

Non-General Fund Adjustments

Parks                                       Increase sale of fixed asset revenue and equipment rental expense.  Parks sold a

(F208)                                                 backhoe, and rather than buy a new one, will rent a backhoe when necessary. ($5,500)  Transfer funds from seasonal wages to maintenance supplies ($5,000).  Transfer funds from seasonal overtime ($1,281) to telephones ($735) and employee training ($546).

Friend of the Court                   Increase revenues and expenses for 2005 renewal of Access  and Visitation grant.

(F215)                                                 ($3,200) Adjust the budget as follows to accommodate 2005 Executive Order reductions: decrease supplemental DHS revenue ($67,337) and medical enforcement grant revenue ($131,273).  Increase hearing fee revenue ($40,000) and cooperative reimbursement revenue ($48,845).  Increase transfer in from the general fund ($32,580) to reflect increase in general fund revenues.  Decrease wages and fringes ($77,185) for attrition beyond 2 month hiring delay.    

Health Department                    Increase miscellaneous revenue and office equipment to replace a computer in the

(F221)                                     Food Bank unit, to be reimbursed by the Garden Project. ($1,500)  Transfer funds budgeted for a plotter in Environmental Health (purchased later with Homeland Security funds) to fund an unbudgeted laptop computer ($1,585) for new staff authorized by Resolution 05-155 and two GPS units to meet MDEQ well mapping requirements ($3,208 each).

Anti-Drug Abuse Grant Increase Prosecuting Attorney bond forfeiture revenue and expense to reflect

(F266)                                     current year projected collections. ($25,000)

Family Division Child Care        Increase child care fund telephone budget to account for expenditures correctly.

(F292)                                     Increase will be funded 50% by a transfer from the general fund and 50% from the State child care fund. ($3,708)  Increase temporary salaries to pay for temporary replacement of vacant Juvenile Services and Treatment Director.  Increase will be funded 50% by a transfer from the general fund and 50% from the State child care fund. ($13,296)

Drain Equip. Revolving Transfer funds from the approved Tree Shear project to instead purchase two

(F639)                                     pick-up trucks. ($41,795)

Mach./Equip. Revolving            Increase CIP upgrade funds to purchase: one computer and monitor for Economic

(F664)                                     Development ($905), one computer and monitor for Circuit Court ($984), one computer for Purchasing ($1,050), one computer ($1,050), one laserjet printer ($1,235), 16 PCs ($16,800) and one laptop ($1,441) for the Health Department, one laptop for the Clerk’s Office ($1,334), one computer and monitor for the Sheriff’s Office ($905), and 10 PCs ($10,500) and four laptops ($5,800) for the Prosecutor’s Office.  Transfer funds from Sheriff donations fund to offset the cost of a computer for the Victim Services Unit ($375).