ADOPTED - APRIL 24, 2007

ADOPTED - APRIL 24, 2007

Agenda Item No. 12

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

TO THE 2007 INGHAM COUNTY BUDGET

RESOLUTION #07-093

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 04/01/07 CHANGES BUDGET

101 General Fund $78,074,755 $1,091,704 $79,166,459

208 Parks 2,034,878 20,000 2,054,878

245 Public Improvements 1,715,500 818,634 2,534,134

252 Work Study 75,179 3,635 78,814

264 Juvenile Justice Millage 3,441,336 22,939 3,464,275

266 P/A Anti-Drug Abuse Grant 509,403 6,000 515,403

285 Justice Training Grant 24,000 949 24,949

292 Family Division Child Care 11,585,744 8,541 11,594,285

450 Parks Capital 1,435,700 2,239,127 3,674,827

631 Building Authority Operating 3,377,842 85,267 3,463,109

664 Mach. & Equip. Revolving 783,502 194,742 978,244

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

Nays: None Absent: None Approved 4/18/07

GENERAL FUND REVENUES

	2007 Budget – 4/01/07	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 Personally Property Tax	35,000		35,000
PILT/IFT/CFT	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	1,600,934		1,600,934
Health and Safety Fund	156,071		156,071
Use of Fund Balance	708,216	1,091,704	1,799,922
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	55,150		55,150
County Clerk	563,777		563,777
District Court	2,583,123		2,583,123
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		6,752,775
Tri-County Regional Planning	58,191		58,191
Veteran Affairs	168,153		168,153
Total General Fund Revenues	78,074,755	1,091,704	79,166,459

GENERAL FUND EXPENDITURES

	2007 Budget - 4/01/07	Proposed Changes	2007 Proposed Budget
Board of Commissioners	550,890		550,890
Circuit Court - General Trial	7,084,657		7,084,657
District Court	2,224,803		2,224,803
Circuit Court - Friend of the Court	1,037,821		1,037,821
Jury Board	1,757		1,757
Probate Court	1,428,668		1,428,668
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		660,843
County Attorney	424,259		424,259
County Clerk	815,408		815,408
Controller	876,958		876,958
Equalization/Tax Services	641,001		641,001
Human Resources	749,957		749,957
Prosecuting Attorney	6,093,158		6,093,158
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	290	790
Women’s Commission	500	228	728
Environmental Affairs Comm	500	500	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	20,861,882		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	9,074,893		9,074,893
Medical Examiner	344,392		344,392
Substance Abuse	804,702		804,702
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	758,436		758,436
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	3,889,256	1,090,686	4,979,942
Total General Fund Expenditures	78,074,755	1,091,704	79,166,459

General Fund Revenues

Use of Fund Balance Increase budgeted use of fund balance $1,091,704 for various reappropriations.

General Fund Expenditures

Circuit Court - Family Div. Increase general fund budget $3,344 and general fund transfer to the child care fund budget $2,518 to increase supplies budget, purchase new telephones, and purchase new intake referee furniture. Decrease general fund wages and fringes $5,862 due to new allocation of supervisory and support staff to more accurately reflect time spent on child care fund activities.

Financial Services Transfer $1,325 from temporary salaries to Work Study

fund. Current student intern was awarded a work study grant.

Environmental Affairs Reappropriate $500 in unspent funds in order to offset planned 2007 expenditures.

Equal Opportunity Comm. Reappropriate $290 in unspent funds in order to offset planned 2007 expenditures.

Women’s Commission Reappropriate $228 in unspent funds in order to offset

planned 2007 expenditures.

Capital Improvements Increase transfer out to public improvements fund $744,686

for reappropriation of previous years’ capital projects.

Reappropriate $341,000 in unspent funds for Heart of

Michigan Trail projects authorized in 2006 capital budget.

Reappropriate $5,000 for Drain Commissioner building

study per 2004 capital budget.

Non-General Fund Adjustments

Parks Reappropriate funds for Parks Master Plan per Resolution

(F208) 06-031 ($20,000).

Public Improvements Reappropriate funds for the following capital improvement

(F245) projects: $6,732 for lock replacement at Jail per 2003 capital budget, $8,000 for glass inventory at Jail, $8,000 for parking lot lights at Jail, $5,000 for ceiling tile replacement at Jail, and $52,319 for county-wide parking lot repair per the 2004 capital budget, $44,505 to replace Jail generator, $220,000 for Jail HVAC system, $10,000 for Office of Young Children clerical renovation, and $87,377 for painting stone at the Mason Courthouse per the 2005 capital budget, $10,000 for bullet proof glass at the District Court, $53,546 to replace the District Court Roof, $1,478 for ceiling replacement at the Sheriff’s office, $10,000 for security glass at Jail, $5,000 for hinges and position switches at Jail, $193,460 to upgrade the Jail fire alarm system, $3,217 for facility renovations at Animal Control, and $40,000 for county wide parking lot repairs per the 2006 capital budget, and $60,000 to replace Jail generator per Resolution 06-265. Transfer $12,000 from glass replacement at Jail project to install and replace air conditioning units for the Sheriff’s Office.

Work Study Increase revenues and expenses $3,635. Current student

(F252) intern in Financial Services was awarded a work study grant. The grant will cover $2,310, with the additional $1,325 to be transferred from the Financial Services budget for temporary salaries.

Juvenile Justice Millage Carry over remaining funds authorized for Risk

(F264) Assessment Tool per Resolution 03-326. ($22,939).

Anti-Drug Grant Increase Prosecuting Attorney bond forfeiture revenue and

(F266) expense to reflect current year projected collections. ($6,000)

Justice Training Grant Carry over unspent funds from prior years. ($949).

(F285)

Family Division Child Care Increase budget $8,541 to purchase new telephones,

(F292) purchase new intake referee furniture, and increase supplies budget. Funding will be as follows: $4,269 from state child care fund, $1,754 from juvenile justice millage and $2,518 from general fund.

Parks Capital Reappropriate unspent funds for Heart of Michigan Trail

(F450) projects authorized in 2006 capital budget: $53,384

(general fund) for Park Lake to Michigan State University,

$830,000 ($158,500 general fund, $119,000 Meridian

Township, $552,500 Michigan Department of

Transportation) for Lake Lansing Park South to Park Lake

Road, and $1,325,912 ($182,500 general fund, $182,500

City of Lansing, $456,500 Natural Resources Trust fund,

$504,412 Michigan Department of Transportation) for

Hawk Island Park to Maguire Park. Reappropriate funds to

Resurface Rayner Park per 2006 capital budget ($29,831).

Bldg Authority Operating Reappropriate funds for the following Human Services

(F631) Building projects authorized in the 2006 capital

budget: $60,607 for tuck pointing, $12,000 for proximity

access control and $12,660 to replace chimney stack.

Mach./Equip. Revolving Increase CIP upgrade funds to purchase: one PC ($1,110),

(F664) one laptop ($1,250), and two fax machines ($2,050) for the Health Department, one laptop for the Probate Court ($1,250), two PCs and one monitor for the Treasurer’s Office ($2,025), and one color printer for Cooperative Extension ($1,500). Reappropriate funds for the following capital improvement projects: Office furniture for the Drain Commissioner’s Office ($4,181), in-car computers for the Sheriff ($24,000), workstation replacements for the Health Department ($42,433), panic button alarm system for District Court ($2,000), Family Division vehicle ($25,000), court recording equipment ($60,550), and District Court security equipment ($27,393) per the 2006 capital budget.