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).