ADOPTED - JULY 24, 2007

AGENDA ITEM NO. 20

Introduced by the Finance Committee of the:

 

INGHAM COUNTY BOARD OF COMMISSIONERS

 

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2007 INGHAM COUNTY BUDGET

 

RESOLUTION #07-170

 

WHEREAS, the Board of Commissioners adopted the 2007 Budget on October 24, 2006 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:

 

                                                                  2007 BUDGET          PROPOSED          PROPOSED

FUND       DESCRIPTION                                 07/01/07            CHANGES               BUDGET

 

101            General Fund                                $78,113,105                 $44,350          $78,157,455

208            Parks                                               2,034,878                 (24,119)              2,010,759

215            Friend of the Court                           4,591,252                   70,938              4,662,190

263            Local Corrections Training                              0                     3,000                     3,000

292            Family Division Child Care              12,529,584                   10,000            12,539,584

664            Mach. & Equip. Revolving                   892,857                     7,827                 900,684

 

FINANCE:  Celentino, Weatherwax-Grant, Grebner, Hertel, Tennis, Dougan

   Nays:  None     Absent: None          Approved 7/18/07

 

 


GENERAL FUND REVENUES

 

 

2007 Budget – 7/01/07

Proposed Changes

2007 Proposed Budget

Tax Revenues

 

 

 

County Property Tax

45,945,746

 

45,945,746

Property Tax Adjustments

(200,000)

 

(200,000)

Delinquent Real Property Tax

10,000

 

10,000

Unpaid Personal Property Tax

35,000

 

35,000

Payments in Lieu of Tax

490,000

 

490,000

Trailer Fee Tax

22,000

 

22,000

Intergovernmental Transfers

 

 

 

Transfer from Rev. Sh. Res. Fund

5,560,547

 

5,560,547

Convention/Tourism Tax - Liquor

1,592,770

 

1,592,770

Health and Safety Fund

156,071

 

156,071

Use of Fund Balance

712,298

24,850

737,148

Department Generated Revenue

 

 

 

Animal Control

542,148

 

542,148

Circuit Court - Family Division

322,921

 

322,921

Circuit Court - Friend of the Court

222,302

 

222,302

Circuit Crt - General Trial

1,717,435

 

1,717,435

Cooperative Extension

65,150

 

65,150

County Clerk

563,777

12,000

575,777

District Court

2,615,555

 

2,615,555

Drain Commissioner/Drain Tax

385,000

 

385,000

Economic Development

191,549

 

191,549

Elections

61,650

 

61,650

Emergency Operations

50,221

 

50,221

Equalization /Tax Mapping

30,800

 

30,800

Human Resources

34,073

 

34,073

Ingham Medical In Kind Services

794,022

 

794,022

Probate Court

277,178

 

277,178

Prosecuting Attorney

859,434

 

859,434

Purchasing

8,706

 

8,706

Register of Deeds

2,441,750

 

2,441,750

Remonumentation Grant

160,504

 

160,504

Sheriff

5,465,379

 

5,465,379

Treasurer

6,752,775

7,500

6,760,275

Tri-County Regional Planning

58,191

 

58,191

Veteran Affairs

168,153

 

168,153

Total General Fund Revenues

78,113,105

44,350

78,157,455

 

GENERAL FUND EXPENDITURES

 

 

2007 Budget – 7/01/07

Proposed Changes

2007 Proposed Budget

Board of Commissioners

550,890

 

550,890

Circuit Court - General Trial

7,084,657

21,306

           7,105,963

District Court

2,257,235

 

2,257,235

Circuit Court - Friend of the Court

1,037,821

 

1,037,821

Jury Board

1,757

 

1,757

Probate Court

1,428,668

3,544

1,432,212

Circuit Court - Family Division

5,915,491

 

5,915,491

Jury Selection

69,244

 

69,244

Elections

207,933

 

207,933

Financial Services

660,843

7,500

668,343

County Attorney

424,259

 

424,259

County Clerk

815,408

12,000

827,408

Controller

876,958

 

876,958

Equalization/Tax Services

641,001

 

641,001

Human Resources

749,957

 

749,957

Prosecuting Attorney

6,092,630

 

6,092,630

Purchasing

259,864

 

259,864

Facilities

1,627,554

 

1,627,554

Register of Deeds

698,421

 

698,421

Remonumentation Grant

160,504

 

160,504

Treasurer

661,205

 

661,205

Drain Commissioner

996,322

 

996,322

Economic Development

278,486

 

278,486

Community Agencies

217,485

 

217,485

Equal Opportunity Committee

500

 

500

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

96,987

 

96,987

Jail Maintenance

306,601

 

306,601

Sheriff

20,861,882

 

20,861,882

Community Corrections

231,777

 

231,777

Animal Control

1,410,983

 

1,410,983

Emergency Operations

164,946

 

164,946

Board of Public Works

500

 

500

Drain Tax at Large

150,000

 

150,000

Health Department

9,074,743

 

9,074,743

Medical Examiner

344,392

 

344,392

Substance Abuse

800,620

 

800,620

Community Mental Health

1,988,566

 

1,988,566

Department of Human Services

1,286,140

 

1,286,140

Tri-County Aging

75,325

 

75,325

Veterans Affairs

358,996

 

358,996

Cooperative Extension

768,436

 

768,436

Parks and Recreation

1,938,144

 

1,938,144

Contingency Reserves

567,690

 

567,690

Agricultural Preservation Board

38,000

 

38,000

2-1-1 Project

37,000

 

37,000

Capital Area Rail Council

2,350

 

2,350

Capital Improvements

3,889,934

 

3,889,934

Total General Fund Expenditures

78,113,105

44,350

78,157,455

                                                                                               

 

General Fund Revenues                   

 

Clerk                                        Increase postage sales account $12,000.  Funds will be used to purchase additional postage.

 

Treasurer                                  Increase indirect cost reimbursement $7,500 due to implementation of new Circuit Court Department Rate Study.

 

Use of Fund Balance                Increase use of fund balance $21,306 for unpaid security service invoices from 2001, and $3,544 for Probate Court supplies reappropriation.

 

General Fund Expenditures

 

Circuit Crt – General Trial         Increase contractual services budget $21,306 for unpaid security service invoices from 2001.

 

Circuit Court - Family Div.        Transfer $5,000 from general fund contractual services line item to the truancy program in the Child Care fund.  Funds will be leveraged with state child care funds for a total of $10,000 in expenses to be used for the Truancy Summer Program.

 

Probate Court                          Reappropriate $3,544 in supplies for items purchased in 2006 but billed to 2007.

Financial Services                     Increase contractual services budget $7,500 for continuation of Circuit Court Department Rate Study initially authorized by Resolution 06-162.

                       

Clerk                                        Increase postage account $12,000.  Expense is offset by increase in postage sales revenue account. 

 

Controller                                 Transfer $7,948 in salary savings from vacant position to purchase new office furniture.

 

Human Resources                     Transfer $2,000 from contractual services to temporary salaries for temporary increase in number of employment applications received in preparation for the transfer of the Potter Park Zoo to Ingham County. 

 

Non-General Fund Adjustments                              

 

Parks                                       Transfer funds from Parks seasonal wages to Friend of the

(F208)                                     Court temporary wages in order to receive cooperative reimbursement funding for administration of the Jail Alternative Sentencing program, initially authorized by Resolution 04-289. ($24,119)

 

Friend of the Court                   Increase temporary wages to administer the Jail Alternative

(F215)                                     Sentencing program, initially authorized by Resolution 04-289 ($70,938). $24,119 in funding will come from a transfer from the Parks seasonal wages line item, and the remaining $46,819 will come from cooperative reimbursement grant payments.

 

Local Corrections Training        Increase funds from booking fee revenue designated for

(F263)                                     corrections training for training expenses. ($3,000)

 

Family Division Child Care        Transfer $5,000 from general fund contractual services

(F292)                                     line item to the truancy program in the Child Care fund.  Funds will be leveraged with state child care funds for a total of $10,000 in expenses to be used for the Truancy Summer Program.

                       

Mach./Equip. Revolving            Increase CIP upgrade funds to purchase: one fax machine

(F664)                                     for the Health Department ($1,025), one pc for Parks ($1,110), and one pc and two laptops for the Board of Commissioners Office ($3,420), and to cover the additional cost of a printer for Circuit Court ($641) and the additional cost of a postage machine for the Drain Commissioner’s Office ($1,631).