ADOPTED - APRIL 12, 2005

Agenda Item No. 21

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2005 INGHAM COUNTY BUDGET

RESOLUTION #05-097

WHEREAS, the Board of Commissioners adopted the 2005 Budget on October 26, 2004 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:

                                                                  2005 BUDGET          PROPOSED          PROPOSED

FUND DESCRIPTION                                 03/01/05            CHANGES               BUDGET

101            General Fund                                $69,568,067               $129,901          $69,697,968

208            Parks                                               1,895,684                 (28,198)              1,867,486

215            Friend of the Court                           4,649,955                   68,871              4,718,826

245            Public Improvements                           518,750                 309,277                 828,027

264            Juvenile Justice Millage                     3,336,161                   33,815              3,369,976     

292            Family Division Child Care              11,069,759                   63,682            11,133,441

631            Building Authority Operating             3,053,492                   13,000              3,066,492

636            MIS                                                 2,154,459                   22,826              2,177,285

664            Mach. & Equip. Revolving                   413,074                   49,830                 462,904

671            Utilities                                                283,732                   13,688                 297,420

BE IT FURTHER RESOLVED, that the Ingham Board of Commissioners accepts the grant of $2,075 from the Michigan Municipal Risk Management Authority in order to offset the costs of Community Mental Health’s Jail Diversion Program as designated in the grant agreement.

FINANCE: Yeas:  Dedden, Swope, Hertel, Schor, Thomas, Dougan

    Nays:  None        Absent:  None       Approved 4/6/05

GENERAL FUND REVENUES

	2005 Budget - 3/01/05	Proposed Changes	2005 Proposed Budget
Tax Revenues
County Property Tax	40,882,621		40,882,621
Property Tax Adjustments	(125,000)		(125,000)
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
Inventory Reimb. Payment	788,670		788,670
State Revenue Sharing	4,361,773		4,361,773
Convention/Tourism Tax - Liquor	1,337,581		1,337,581
Health and Safety Fund	134,789		134,789
Use of Fund Balance	184,133	114,826	298,959
Department Generated Revenue
Animal Control	325,700		325,700
Circuit Court - Family Division	388,931		388,931
Circuit Court - Friend of the Court	200,302		200,302
Circuit Crt - General Trial	1,579,246		1,579,246
Community Mental Health	0	2,075	2,075
Cooperative Extension	32,750		32,750
County Clerk	396,400		396,400
District Court	2,475,856		2,475,856
Drain Commissioner/Drain Tax	385,000		385,000
Economic Development	64,942		64,942
Elections	24,670		24,670
Emergency Operations	47,221		47,221
Equalization /Tax Mapping	30,800		30,800
Probate Court	277,178		277,178
Prosecuting Attorney	756,723		756,723
Purchasing	8,706		8,706
Register of Deeds	2,337,900		2,337,900
Remonumentation Grant	183,472		183,472
Sheriff	5,620,264	13,000	5,633,264
Treasurer	6,106,575		6,106,575
Tri-County Regional Planning	75,705		75,705
Veteran Affairs	143,159		143,159
Total General Fund Revenues	69,568,067	129,901	69,697,968

GENERAL FUND EXPENDITURES

	2005 Budget - 3/01/05	Proposed Changes	2005 Proposed Budget
Board of Commissioners	493,289	221	493,510
Circuit Court - General Trial	6,153,771	1,753	6,155,524
District Court	1,955,038		1,955,038
Circuit Court - Friend of the Court	536,284		536,284
Jury Board	1,208		1,208
Probate Court	1,307,206	1,116	1,308,322
Circuit Court - Family Division	6,383,055	(14,453)	6,368,602
Jury Selection	65,724		65,724
Elections	161,731		161,731
Financial Services	613,892	1,008	614,900
County Attorney	394,147		394,147
County Clerk	726,989	313	727,302
Controller	807,937	607	808,544
Equalization/Tax Services	625,297	22,425	647,722
Human Resources	700,636		700,636
Prosecuting Attorney	5,616,484	1,597	5,618,081
Purchasing	239,365	642	240,007
Facilities	1,510,153	877	1,511,030
Register of Deeds	711,648	449	712,097
Remonumentation Grant	183,472		183,472
Treasurer	647,706	338	648,044
Drain Commissioner	903,990		903,990
Economic Development	150,583	253	150,836
Community Agencies	205,000		205,000
Equal Opportunity Committee	500	362	862
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	146,175		146,175
Jail Maintenance	203,404		203,404
Sheriff	19,039,384	13,000	19,052,384
Community Corrections	92,685		92,685
Animal Control	1,182,043		1,182,043
Emergency Operations	165,023		165,023
Board of Public Works	500		500
Drain Tax at Large	117,000		117,000
Health Department	7,760,728		7,760,728
Medical Examiner	267,471		267,471
Substance Abuse	671,556		671,556
Community Mental Health	1,887,931		1,887,931
Family Independence Agency	992,045		992,045
Tri-County Aging	68,896		68,896
Veterans Affairs	337,532		337,532
Cooperative Extension	699,878	910	700,788
Parks and Recreation	1,816,950		1,816,950
Contingency Reserves	528,708	6,186	534,894
Capital Area Rail Council	2,350		2,350
Capital Improvements	2,488,703	92,297	2,581,000
Total General Fund Expenditures	69,568,067	129,901	69,697,968

General Fund Revenues

Sheriff                                      Increase insurance recovery revenue $13,000, to be used toward the purchase of a new vehicle.

Community Mental Health         Increase grant revenue $2,075 for Jail Diversion Program grant received from Michigan Municipal Risk Management Authority. 

Use of Fund Balance                Increase budgeted use of fund balance $114,826 for various reappropriations.

General Fund Expenditures

Circuit Court - Family Div.        Increase personnel budget due to correction in personnel

cost projections ($11,003).  Decrease personnel budget due to change in charging distribution from general fund to child care fund ($55,717).  Increase general fund transfer to child care fund $26,915.  Net decrease to general fund cost is $17,799.

Probate Court                          Transfer $2,500 from postage to permanent salaries to offset cost of hiring new employee at step 5 of pay scale, as authorized by the County Services Committee at its January 18, 2005 meeting.

Equalization                              Reappropriate $17,948 in unspent funds for tax mapping included in 2004 budget.  Reappropriate $4,219 in unspent funds for personal property audits approved by Resolution 04-008.

Equal Opportunity Comm.        Reappropriate $362 in unspent funds in order to offset planned 2005 expenditures.

Sheriff                                      Increase vehicle budget $13,000.  The cost is offset by insurance recovery revenue.

Contingency                             Increase contingency $6,186 to reflect net change from Family Division personnel adjustment, MMRMA grant and increased utilities chargebacks.

Capital Improvements               Increase transfer out to public improvements fund $92,297

                                                for reappropriation of previous years’ capital projects.              

Utilities Chargebacks                Increase utilities chargeback budgets for various departments $13,688 due to higher than anticipated 2004 costs in the Utilities Fund.

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. ($22,957)

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

(F215)                                     Sentencing program, initially authorized by Resolution 04-289 ($68,871). $22,957 in funding will come from a transfer from the Parks seasonal wages line item, and the remaining $45,914 will come from cooperative reimbursement grant payments.

Public Improvements                Reappropriate funds for the following capital improvement

(F245)                                     projects: $15,000 for Jail heater covers per the 1999 CIP budget, $5,000 for stainless steel doors at the Jail and $30,000 to replace heating units at the Jail per the 2002 CIP budget, $15,000 for lock replacement at the Jail, $1,597 for stock lock parts at the Jail, $8,000 for Jail and District Court Parking Lot Lights, and $5,198 to repair garage walls at Animal Control per the 2003 CIP budget, $80,000 to seal shower floors at Jail, $5,000 for ceiling tile replacement at the Jail, $8,000 for glass inventory at the Jail, $30,000 for a storage building at the Jail, $8,000 for parking lot lights at the Jail, $1,200 to install cipher locks at Animal Control, $66,202 for county wide parking lot repair, $25,000 for Jail parking lot repair, $2,300 for carpet at the Health Department, and $3,780 for Parks playground accessible surfacing per the 2004 CIP budget.

Juvenile Justice Millage Carry over remaining funds authorized for Risk

(F264)                                     Assessment Tool per Resolution 03-326. ($28,889) Increase transfer to child care fund due to correction in personnel cost projections. ($4,926)

Family Division Child Care        Increase personnel budget due to correction in personnel

(F292)                                     cost projections ($9,852) and change in charging

                                                distribution from general fund to child care fund ($53,830). 

                                                Funding allocated as follows: $4,926 from juvenile justice

                                                millage, $26,915 from the general fund, and $31,841 from

                                                the state child care fund.                       

Bldg Authority Operating          Increase capital budget in order to replace loading dock at

(F631)                                     Human Services Building. ($13,000)

MIS                                         Reappropriate funds for air conditioning replacement per 

(F636)                                     2004 CIP budget. ($22,826)

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

(F664)                                     Cooperative Extension ($1,056), one PC and monitor for Financial Services ($984), one laptop for the Board of Commissioners Office ($1,420), and one PC for Equalization ($870).  Reappropriate funds for the following capital improvement projects: $17,500 for furniture for the Drain Office per the 2003 CIP budget, $27,500 for optical scan voting system, $7,500 for 3 magliner carts for Facilities, $7,500 for furniture for the Drain Office, $8,000 for digital records storage system for the Sheriff, and $5,000 for information technology improvements for Emergency Operations per the 2004 CIP budget.

Utilities                         Increase utilities chargeback budgets due to higher than

(F671)                                     anticipated 2004 costs. ($13,688)