ADOPTED - DECEMBER 13, 2005

Agenda Item No. 21

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2005 INGHAM COUNTY BUDGET AND AUTHORIZING THE CONTROLLER TO MAKE YEAR END BUDGET ADJUSTMENTS

RESOLUTION #05-343

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; 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:

                                                                  2005 BUDGET          PROPOSED          PROPOSED

FUND DESCRIPTION                                 11/15/05            CHANGES               BUDGET

101            General Fund                                $73,081,513               ($12,255)          $73,069,258

245            Public Improvements                        1,581,720                                            1,581,720

266            Anti-Drug Abuse Grant                        474,022                 (12,255)                 461,767

636            MIS                                                 2,177,285                     1,450              2,178,735

664            Mach. & Equip. Revolving                1,044,735                     7,974              1,052,709

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 2005 Ingham County General Fund budget at $73,069,258.

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

   Nays:  None             Absent:  None                 Approved 12/7/05

GENERAL FUND REVENUES

	2005 Budget - 11/15/05	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	1,445,233		1,445,233
Health and Safety Fund	134,789		134,789
Use of Fund Balance	957,274		957,274
Department Generated Revenue
Animal Control	395,946		395,946
Circuit Court - Family Division	388,931		388,931
Circuit Court - Friend of the Court	232,882		232,882
Circuit Court - General Trial	1,579,246		1,579,246
Community Mental Health	2,075		2,075
Cooperative Extension	720,836		720,836
County Clerk	396,400		396,400
District Court	2,481,479		2,481,479
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	514,074	(12,255)	501,819
Purchasing	8,706		8,706
Register of Deeds	2,337,900		2,337,900
Remonumentation Grant	183,472		183,472
Sheriff	5,689,212		5,689,212
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	73,081,513	(12,255)	73,069,258

GENERAL FUND EXPENDITURES

	2005 Budget – 11/15/05	Proposed Changes	2005 Proposed Budget
Board of Commissioners	506,009		506,009
Circuit Court - General Trial	6,101,257		6,101,257
District Court	1,967,481		1,967,481
Circuit Court - Friend of the Court	594,009		594,009
Jury Board	1,208		1,208
Probate Court	1,325,696		1,325,696
Circuit Court - Family Division	6,393,065		6,393,065
Jury Selection	65,724		65,724
Elections	170,106		170,106
Financial Services	614,900		614,900
County Attorney	394,147		394,147
County Clerk	730,027		730,027
Controller	851,544		851,544
Equalization/Tax Services	642,579		642,579
Human Resources	703,786		703,786
Prosecuting Attorney	5,370,450	(12,255)	5,358,195
Purchasing	245,007		245,007
Facilities	1,517,830		1,517,830
Register of Deeds	712,097		712,097
Remonumentation Grant	183,472		183,472
Treasurer	648,044		648,044
Drain Commissioner	923,990		923,990
Economic Development	385,442		385,442
Community Agencies	216,568		216,568
Equal Opportunity Committee	862		862
Women’s Commission	3,500		3,500
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	192,760		192,760
Jail Maintenance	203,404		203,404
Sheriff	19,810,347		19,810,347
Community Corrections	92,685		92,685
Animal Control	1,252,289		1,252,289
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	725,382		725,382
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	1,388,874		1,388,874
Parks and Recreation	1,791,805		1,791,805
Contingency Reserves	347,156		347,156
Trf to Budget Stabilization Fund	320,000		320,000
Capital Area Rail Council	2,350		2,350
Total General Fund Expenditures	73,081,513	(12,255)	73,069,258

General Fund Revenues

Prosecuting Attorney                Decrease transfer in from Anti-Drug Abuse Grant Fund (from forfeiture activity) $12,255 to reflect decreased grant match requirement for 2005 Gun Violence grant.

General Fund Expenditures

Prosecuting Attorney                Decrease budgeted personnel expenditures $12,255 to

                                                reflect decreased grant match requirement for 2005 Gun

                                                Violence grant.

Non-General Fund Adjustments

Public Improvements                Transfer available funds from jail heater covers project to

(F245)                                     provide and install a new mixing valve on existing hot water system at the Jail. ($8,100)

Anti-Drug Abuse                      Decrease transfer out to general fund (from forfeiture

(F266)                                     activity) to reflect decreased grant match requirement for 2005 Gun Violence grant. ($12,255)

MIS Fund                                Increase revenues and expenses to purchase replacement

(F636)                                     laptop.  ($1,450)

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

(F664)                                     Circuit Court – Family Division ($983), one printer for the Health Department ($1,441), two computers for Circuit Court – General Trial Division ($2,010), one laptop for the Board of Commissioners’ Office ($1,440), one computer for Human Resources ($1,050), and one computer for Probate Court ($1,050).