ADOPTED - DECEMBER 11, 2007

Agenda Item No. 9

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2007 INGHAM COUNTY BUDGET AND AUTHORIZING THE CONTROLLER TOMAKE YEAR END BUDGET ADJUSTMENTS

RESOLUTION #07-317

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; 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:

                                                                  2007 BUDGET          PROPOSED          PROPOSED

FUND DESCRIPTION                                 11/15/07            CHANGES               BUDGET

101            General Fund                                $80,128,112                            0          $80,128,112

245            Public Improvements                        2,805,039                            0              2,805,039     

508            Parks Enterprise                                  234,679                            0                 234,679

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 2007 Ingham County General Fund budget at $80,128,112.

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

Nays:  None       Absent:  None       Approved 12/5/07

GENERAL FUND REVENUES

	2007 Budget – 11/15/07	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	2,498,544		2,498,544
Department Generated Revenue
Agricultural Preservation Board	833		833
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	92,150		92,150
County Clerk	575,777		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
Facilities	71,123		71,123
Human Resources	34,073		34,073
Ingham Medical In Kind Services	794,022		794,022
Probate Court	277,178		277,178
Prosecuting Attorney	892,439		892,439
Purchasing	5,206		5,206
Register of Deeds	2,441,750		2,441,750
Remonumentation Grant	160,504		160,504
Sheriff	5,546,179		5,546,179
Treasurer	6,760,275		6,760,275
Tri-County Regional Planning	58,191		58,191
Veteran Affairs	168,153		168,153
Total General Fund Revenues	80,128,112	0	80,128,112

GENERAL FUND EXPENDITURES

	2007 Budget – 11/15/07	Proposed Changes	2007 Proposed Budget
Board of Commissioners	550,890		550,890
Circuit Court - General Trial	7,119,653		7,119,653
District Court	2,255,767		2,255,767
Circuit Court - Friend of the Court	1,136,940		1,136,940
Jury Board	1,757		1,757
Probate Court	1,432,212		1,432,212
Circuit Court - Family Division	5,915,491		5,915,491
Jury Selection	69,244		69,244
Elections	203,433		203,433
Financial Services	668,343		668,343
County Attorney	424,259		424,259
County Clerk	831,908		831,908
Controller	912,958		912,958
Equalization/Tax Services	641,001		641,001
Human Resources	749,957		749,957
Prosecuting Attorney	6,121,520		6,121,520
Purchasing	259,864		259,864
Facilities	1,687,177		1,687,177
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	236,485		236,485
Equal Opportunity Committee	790		790
Women’s Commission	728		728
Environmental Affairs Comm	1,000		1,000
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	20,867,682		20,867,682
Community Corrections	231,777		231,777
Animal Control	1,411,074		1,411,074
Emergency Operations	164,892		164,892
Board of Public Works	500		500
Drain Tax at Large	150,000	160,922	310,922
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	1,316,140		1,316,140
Tri-County Aging	75,325		75,325
Veterans Affairs	359,776		359,776
Cooperative Extension	795,436		795,436
Parks and Recreation	1,914,025		1,914,025
Contingency Reserves	468,129	(160,922)	307,207
Agricultural Preservation Board	38,833		38,833
2-1-1 Project	37,000		37,000
Capital Area Rail Council	2,350		2,350
Trsfr to Budget Stabilization Fund	360,000		360,000
Capital Improvements	5,303,949		5,303,949
Total General Fund Expenditures	80,128,112	0	80,128,112

General Fund Expenditures

District Court                            Transfer funds from permanent salaries available from extended hiring delay ($9,124) and contractual services ($179) to temporary salaries to cover for employee out on maternity leave.                          

Drain Tax at Large                    Increase Drain Tax at Large budget $160,922 to accommodate new county at large drain projects (Towar Snell and Towar Gardens and Branches).

Contingency                             Decrease contingency account $160,922 for additional Drain Tax at Large expenses. 

Non-General Fund Adjustments

Public Improvements                Transfer excess funds from jail generator project authorized 

(F245)                                     by Resolution 06-265 to remodel Facilities/Purchasing office ($10,000).

Parks Enterprise                       Transfer funds within budget for various capital and non-

(F508)                                     capital items including kayaks, grills, canoe paddles, pedal boats, a power washer and a roller compactor ($32,950).