ADOPTED - DECEMBER 12, 2006

Agenda Item. No. 25

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2006 INGHAM COUNTY BUDGET AND AUTHORIZING THE CONTROLLER TO MAKE YEAR END BUDGET ADJUSTMENTS

RESOLUTION #06-327

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; 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:

                                                                  2006 BUDGET          PROPOSED          PROPOSED

FUND DESCRIPTION                                 11/15/06            CHANGES               BUDGET

101            General Fund                                $76,324,278                            0          $76,324,278

208            Parks                                               1,902,179                            0              1,902,179     

245            Public Improvements                        2,101,399                 110,000              2,211,399

450            Parks C.I.P.                                        685,735                     1,000                 686,735

664            Mach. & Equip. Revolving                   918,646                   10,555                 929,201

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 2006 Ingham County General Fund budget at $76,324,278.

FINANCE:    Yeas:  Thomas, Grebner, Weatherwax-Grant, Dougan

   Nays:  None               Absent:  Hertel, Dedden        Approved 12/6/06

GENERAL FUND REVENUES

	2006 Budget – 11/15/06	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	1,502,432		1,502,432
Health and Safety Fund	164,052		164,052
Use of Fund Balance	1,508,099		1,508,099
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	2,050,633		2,050,633
Cooperative Extension	184,546		184,546
County Clerk	487,100		487,100
District Court	2,580,106		2,580,106
Drain Commissioner/Drain Tax	385,000		385,000
Economic Development	134,202		134,202
Elections	27,450		27,450
Emergency Operations	1,374,284		1,374,284
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	211,206		211,206
Register of Deeds	2,547,900		2,547,900
Remonumentation Grant	160,504		160,504
Sheriff	4,819,381		4,819,381
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	76,324,278	0	76,324,278

GENERAL FUND EXPENDITURES

	2006 Budget – 11/15/06	Proposed Changes	2006 Proposed Budget
Board of Commissioners	530,439		530,439
Circuit Court - General Trial	7,228,284		7,228,284
District Court	2,014,495		2,014,495
Circuit Court - Friend of the Court	925,816		925,816
Jury Board	1,757		1,757
Probate Court	1,333,148		1,333,148
Circuit Court - Family Division	6,020,677		6,020,677
Jury Selection	69,244		69,244
Elections	347,448	30,000	377,448
Financial Services	628,006		628,006
County Attorney	410,172		410,172
County Clerk	770,460		770,460
Controller	851,240		851,240
Equalization/Tax Services	612,374		612,374
Human Resources	739,608		739,608
Prosecuting Attorney	5,597,138		5,597,138
Purchasing	246,797		246,797
Facilities	1,572,651		1,572,651
Register of Deeds	687,913		687,913
Remonumentation Grant	160,504		160,504
Treasurer	665,950		665,950
Drain Commissioner	949,462		949,462
Economic Development	225,236		225,236
Community Agencies	293,150		293,150
Equal Opportunity Committee	891		891
Women’s Commission	679		679
Environmental Affairs Comm	988		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	19,457,625		19,457,625
Community Corrections	208,543		208,543
Animal Control	1,372,431		1,372,431
Emergency Operations	1,511,439		1,511,439
Board of Public Works	500		500
Drain Tax at Large	142,000		142,000
Health Department	8,584,571		8,584,571
Medical Examiner	271,474		271,474
Substance Abuse	755,451		755,451
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	3,000	337,948
Cooperative Extension	854,686		854,686
Parks and Recreation	1,775,757		1,775,757
Contingency Reserves	133,630	(33,000)	100,630
Capital Area Rail Council	2,350		2,350
Agricultural Preservation Board	14,583		14,583
Transfer to Budget Stabilization	180,000		180,000
Capital Improvements	4,193,730		4,193,730
Total General Fund Expenditures	76,324,278	0	76,324,278

General Fund Expenditures

Probate Court                          Transfer $1,717 from temporary salaries to overtime to allow a part-time employee to work extra hours while a full-time position is vacant. 

Elections                                   Increase budget $30,000 due to unexpected expenses associated with the November election.

Veterans Affairs                        Increase county burial allowance $3,000.  Demand has increased as more people are being made aware of the $300 county burial benefit.

Capital Improvements               Decrease contingency $33,000 for Veterans Affairs county burial allowance budget and Elections budget.

Non-General Fund Adjustments

Parks                                       Transfer funds from permanent salaries to equipment repair

(F208)                                     and maintenance ($3,102).  Equipment needed to be

                                                repaired by a vendor due to employee unpaid absences. 

                                                Transfer $38,945 from seasonal wages to the following

                                                projects: install shade kites at Hawk Island Playground

                                                ($9,275), purchase snow blower frame kit for Hawk Island

                                                ($2,510), upgrade office work space ($900), replace portion

                                                of beach sidewalk at Hawk Island ($550), grade berm for

                                                sledding hill for Hawk Island dog park ($1,300), replace

                                                posts around Burchfield parking perimeter ($2,400), install

                                                Ingham County Parks sign on Hawk Island beach house

                                                ($1,200), cover additional Hawk Island splash pad

                                                expenses ($5,000), install floor tiles in Hawk Island beach

                                                house ($8,200), install new toilet dividers at Lake

                                                Lansing ($3,500), and purchase paint striper for Hawk

                                                Island ($4,110).

Public Improvements                Transfer funds from county wide parking lot repair

(F245)                                     project to Youth Center roof replacement project. ($20,000)  Once roof was removed, wood damage was discovered, significantly increasing the cost of the project.  Increase use of designated fund balance for Integrated Justice Information System projects not included in 2006 adopted budget. ($110,000)

Parks CIP                                Increase budget to recognize Boundless Playgrounds grant

(F450)                                     used toward Hawk Island Playground equipment ($1,000).

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

(F664)                                     Resources ($1,050), one PC for Animal Control ($1,020), one PC ($1,020) and one printer ($1,445) for the Health Department, and one PC for Financial Services ($1,020).  Also increase CIP upgrade funds to replace Circuit Court’s video arraignment equipment, which was damaged during a power outage ($5,000).