ADOPTED - May 9, 2006
Agenda Item No. 11
Introduced by the Finance Committee of the:
INGHAM COUNTY BOARD OF COMMISSIONERS
RESOLUTION AUTHORIZING ADJUSTMENTS TO THE
2006 INGHAM COUNTY BUDGET
RESOLUTION #06-119
WHEREAS, the Board of Commissioners adopted the 2006 Budget on October 25, 2005 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:
2006 BUDGET PROPOSED PROPOSED
FUND DESCRIPTION 04/15/05 CHANGES BUDGET
101 General Fund $73,152,976 $405,082 $73,558,058
208 Parks 1,912,662 (7,958) 1,904,704
215 Friend of the Court 4,515,207 71,654 4,586,861
221 Health 31,811,920 8,700 31,820,620
245 Public Improvements 1,483,550 571,972 2,055,522
264 Juvenile Justice Millage 3,337,390 24,283 3,361,673
266 P/A Anti-Drug Abuse Grant 456,944 7,000 463,944
285 Justice Training Grant 24,000 6,635 30,635
292 Family Division Child Care 11,264,902 79,750 11,344,652
298 P/A Cooperative Reimbursement 846,010 3,000 849,010
508 Parks Enterprise 178,683 17,814 196,497
631 Building Authority Operating 3,145,649 80,000 3,225,643
636 MIS 2,231,977 23,916 2,255,893
664 Mach. & Equip. Revolving 594,017 46,150 640,167
681 Employee Benefit 18,253,307 (3,000) 18,250,307
FINANCE: Yeas: Thomas, Hertel, Grebner, Dedden, Weatherwax-Grant, Dougan
Nays: None Absent: None Approved 5/03/06
GENERAL FUND REVENUES
|
|
2006 Budget – 4/15/06 |
Proposed Changes |
2006 Proposed Budget |
|
Tax Revenues |
|
|
|
|
County Property Tax |
42,926,752 |
|
42,926,752 |
|
Property Tax Adjustments |
(100,000) |
|
(100,000) |
|
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 |
|
|
|
|
Transfer from Rev. Sh. Res. Fund |
5,382,911 |
|
5,382,911 |
|
Convention/Tourism Tax - Liquor |
1,485,069 |
|
1,485,069 |
|
Health and Safety Fund |
164,052 |
|
164,052 |
|
Use of Fund Balance |
582,715 |
389,507 |
972,222 |
|
Department Generated Revenue |
|
|
|
|
Animal Control |
435,000 |
|
435,000 |
|
Circuit Court - Family Division |
381,031 |
|
381,031 |
|
Circuit Court - Friend of the Court |
222,302 |
|
222,302 |
|
Circuit Crt - General Trial |
1,565,597 |
|
1,565,597 |
|
Cooperative Extension |
19,400 |
|
19,400 |
|
County Clerk |
481,100 |
3,000 |
484,100 |
|
District Court |
2,580,106 |
|
2,580,106 |
|
Drain Commissioner/Drain Tax |
385,000 |
|
385,000 |
|
Economic Development |
262,879 |
|
262,879 |
|
Elections |
27,450 |
|
24,450 |
|
Emergency Operations |
47,221 |
|
47,221 |
|
Equalization /Tax Mapping |
30,800 |
|
30,800 |
|
Ingham Medical In Kind Services |
794,022 |
|
794,022 |
|
Probate Court |
277,178 |
|
277,178 |
|
Prosecuting Attorney |
631,010 |
|
631,010 |
|
Purchasing |
8,706 |
|
8,706 |
|
Register of Deeds |
2,547,900 |
|
2,547,900 |
|
Remonumentation Grant |
139,496 |
|
139,496 |
|
Sheriff |
4,668,902 |
12,575 |
4,681,477 |
|
Treasurer |
6,447,399 |
|
6,447,399 |
|
Tri-County Regional Planning |
67,800 |
|
67,800 |
|
Veteran Affairs |
149,178 |
|
149,178 |
|
Total General Fund Revenues |
73,152,976 |
405,082 |
73,558,058 |
GENERAL FUND EXPENDITURES
|
|
2006 Budget – 4/15/06 |
Proposed Changes |
2006 Proposed Budget |
|
Board of Commissioners |
530,439 |
|
530,439 |
|
Circuit Court - General Trial |
6,737,901 |
|
6,737,901 |
|
District Court |
2,014,120 |
|
2,014,120 |
|
Circuit Court - Friend of the Court |
900,949 |
|
900,949 |
|
Jury Board |
1,757 |
|
1,757 |
|
Probate Court |
1,333,148 |
|
1,333,148 |
|
Circuit Court - Family Division |
6,043,117 |
(22,484) |
6,020,633 |
|
Jury Selection |
69,244 |
|
69,244 |
|
Elections |
293,524 |
|
293,524 |
|
Financial Services |
628,006 |
|
628,006 |
|
County Attorney |
410,172 |
|
410,172 |
|
County Clerk |
730,027 |
3,000 |
733,027 |
|
Controller |
796,075 |
1,598 |
797,673 |
|
Equalization/Tax Services |
614,067 |
2,738 |
616,805 |
|
Human Resources |
739,608 |
|
739,608 |
|
Prosecuting Attorney |
5,582,715 |
|
5,582,715 |
|
Purchasing |
242,317 |
|
242,317 |
|
Facilities |
1,579,151 |
|
1,579,151 |
|
Register of Deeds |
687,913 |
|
687,913 |
|
Remonumentation Grant |
139,496 |
|
139,496 |
|
Treasurer |
665,950 |
|
665,950 |
|
Drain Commissioner |
949,462 |
|
949,462 |
|
Economic Development |
353,913 |
|
353,913 |
|
Community Agencies |
295,150 |
|
295,150 |
|
Equal Opportunity Committee |
500 |
391 |
891 |
|
Women’s Commission |
500 |
179 |
679 |
|
Environmental Affairs Comm |
500 |
488 |
988 |
|
AC Shelter Advisory Board |
500 |
|
500 |
|
FOC Advisory Committee |
2,000 |
|
2,000 |
|
Historical Commission |
500 |
|
500 |
|
Tri-County Regional Planning |
113,000 |
|
113,000 |
|
Jail Maintenance |
237,411 |
|
237,411 |
|
Sheriff |
19,472,480 |
12,575 |
19,485,055 |
|
Community Corrections |
99,047 |
|
99,047 |
|
Animal Control |
1,372,431 |
|
1,372,431 |
|
Emergency Operations |
167,913 |
|
167,913 |
|
Board of Public Works |
500 |
|
500 |
|
Drain Tax at Large |
142,000 |
|
142,000 |
|
Health Department |
8,390,171 |
|
8,390,171 |
|
Medical Examiner |
271,474 |
|
271,474 |
|
Substance Abuse |
746,769 |
|
746,769 |
|
Community Mental Health |
1,935,460 |
|
1,935,460 |
|
Department of Human Services |
1,286,199 |
|
1,286,199 |
|
Tri-County Aging |
70,963 |
|
70,963 |
|
Veterans Affairs |
334,948 |
|
334,948 |
|
Cooperative Extension |
679,540 |
|
679,540 |
|
Parks and Recreation |
1,795,928 |
6,000 |
1,801,928 |
|
Contingency Reserves |
286,633 |
|
286,633 |
|
Capital Area Rail Council |
2,350 |
|
2,350 |
|
Capital Improvements |
3,405,038 |
400,597 |
3,805,635 |
|
Total General Fund Expenditures |
73,152,976 |
405,082 |
73,558,058 |
General Fund Revenues
County Clerk Increase postage sales revenue to reflect current projections ($3,000).
Sheriff Increase insurance recovery revenue $12,575, to be used toward the purchase of a new vehicle.
Use of Fund Balance Increase budgeted use of fund balance $445,991 for various reappropriations. Decrease budget use of fund balance $56,484 for net decrease in general fund expenses. Net increase to budgeted use of fund balance is $389,507.
General Fund Expenditures
Circuit Court - Family Div. Increase personnel budget due to correction in personnel
cost projections ($17,391). Decrease personnel budget due to change in charging distribution from general fund to child care fund ($39,875). Increase general fund transfer to child care fund $39,875. Net decrease to general fund cost is $22,484.
Controller Reappropriate $1,598 in unspent funds for contract to
review jail medical expenses per Resolution 05-202.
Equalization Reappropriate $2,738 in unspent funds for tax mapping included in 2004 budget
County Clerk Increase supplies budget $3,000 to cover additional postage cost. Additional cost is covered by increased postage sales revenue.
Environmental Affaris Reappropriate $488 in unspent funds in order to offset planned 2006 expenditures.
Equal Opportunity Comm. Reappropriate $391 in unspent funds in order to offset planned 2006 expenditures.
Sheriff Increase vehicle budget $12,575. The cost is offset by insurance recovery revenue.
Women’s Commission Reappropriate $179 in unspent funds in order to offset
planned 2006 expenditures.
Parks Increase general fund appropriation $6,000 to pay for special assessment roll for Lake Lansing lake level special
assessment district per Resolution 05-179.
Capital Improvements Decrease general fund appropriation for
Capital Improvements due to corrected funding source
for Proximity Access Control ($12,000) and Replace
Chimney Stack ($28,000), which should be funded by the
Human Services Operating Fund. Increase transfer out to
public improvements fund $440,597 for reappropriation of
previous years’ capital projects.
Non-General Fund Adjustments
Parks Increase general fund appropriation to pay for special
(F208) assessment roll for Lake Lansing lake level special
assessment district per Resolution 05-179. ($6,000).
Increase revenues for reimbursement of damage to fields at
Rayner Park ($9,688). Funds will be used to repair fields
Transfer funds from Parks seasonal wages to Friend of the
Court temporary wages in order to receive cooperative reimbursement funding for administration of the Jail Alternative Sentencing program, initially authorized by Resolution 04-289. ($23,646)
Friend of the Court Increase temporary wages to administer the Jail Alternative
(F215) Sentencing program, initially authorized by Resolution 04-289 ($71,654). $23,646 in funding will come from a transfer from the Parks seasonal wages line item, and the remaining $48,008 will come from cooperative reimbursement grant payments.
Health Reappropriate funds for the following capital projects
(F221) approved in the 2005 budget: particulate counter ($4,000) and Welch Allyn Spot Vital Signs Monitor ($1,700). Increase revenue from City of Lansing to pay for temporary salaries for collecting water samples under the Ingham County Surface Water Program. ($3,000)
Public Improvements Reappropriate funds for the following capital improvement
(F245) projects: $6,900 for Jail heater covers per the 1999 CIP budget, $30,000 to replace heating units at the Jail per the 2002 CIP budget, $7,569 for lock replacement at the Jail, $1,597 for stock lock parts at the Jail, and $3,077 for Jail and District Court Parking Lot Lights per the 2003 CIP budget, $14,690 to seal shower floors at Jail, $5,000 for ceiling tile replacement at the Jail, $8,000 for glass inventory at the Jail, $9,154 for a storage building at the Jail, $8,000 for parking lot lights at the Jail, $2,928 for facility repairs at Animal Control, $28,316 for county wide parking lot repair, $25,000 for Jail parking lot repair, and $1,951 for Parks accessible boardwalk/fishing dock per the 2004 CIP budget, $30,000 for District Court roof repairs, $5,623 for a generator for the Jail, $220,000 for the HVAC system at the Jail, $5,750 for jail air conditioning, $10,000 for the OYC clerical renovation, $49,715 to replace the Youth Center Roof, $1,106 for automatic restroom door openers, and $89,496 for painting stone at the Mason Courthouse per the 2005 CIP budget, and $8,100 for a hot water system at the Jail per Resolution 05-343. Transfer remaining funds from shower floors project ($14,690) and jail heater covers project ($6,900) to pay for emergency purchase of a new hot water storage tank at the Jail ($21,590).
Juvenile Justice Millage Carry over remaining funds authorized for Risk
(F264) Assessment Tool per Resolution 03-326. ($24,283).
Anti-Drug Grant Increase Prosecuting Attorney bond forfeiture revenue and
(F266) expense to reflect current year projected collections. ($7,000)
Justice Training Grant Carry over unspent funds from prior years. ($6,635).
(F285)
Family Division Child Care Increase personnel budget due to change in charging
(F292) distribution from general fund to child care fund
($79,750). Funding is allocated 50% from the general fund
($39,875), and 50% from the state child care fund
($39,875).
P/A Cooperative Reimb. Increase revenues and expenditures to purchase flat panel
(F298) monitors, to be funded by state cooperative reimbursement
grant ($3,000).
Parks Enterprise Increase use of fund balance $16,914 to purchase new
(F508) bounce pad ($2,844), inflatable slide ($4,145), and dunk
Tank ($3,295) and to replace canoe trailer ($2,300),
commercial refrigerator ($1,700), commercial freezer
($2,200) and microwave oven ($430). Increase revenues
for reimbursement of damage to fields at Rayner Park
($900). Funds will be used to repair fields.
Bldg Authority Operating Change funding source for Proximity Access Control
(F631) ($12,000) and Replace Chimney Stack ($28,000) capital
projections. Funding provided in adopted budget by the
general fund, which should be funded by the
Human Services Operating Fund. Reappropriate funds for
the Human Services Building roof/storage area per the
2005 CIP budget ($80,000).
MIS Reappropriate funds for air conditioning replacement per
(F636) 2004 CIP budget. ($22,826). Increase revenues and expenses to purchase replacement pc. ($1,090)
Mach./Equip. Revolving Increase CIP upgrade funds to purchase: two printers
(F664) ($2,500) and one PC ($1,100) for Probate Court, one PC for Animal Control ($1,300), five PCs for the Sheriff’s Office ($6,691), one laptop ($1,300) and one fax machine ($1,025) for the Health Department, three PCs for the Youth Center ($3,600), one laptop for the Prosecuting Attorney’s Office ($1,200), and two printers for Circuit Court ($1,758). Increase equipment revolving fund for additional cost of Financial Services Office renovation ($5,800). Transfer funds budgeted for jail kitchen ice machine to instead purchase food carts ($6,000). Reappropriate funds for the following capital improvement projects: $3,211 for furniture for the Drain Office, $15,000 for a Courtroom Recording System for Circuit Court, and $1,665 for information technology improvements for Emergency Operations per the 2005 CIP budget.
Employee Benefit Decrease budget for Insurance Office renovation ($3,000).