ADOPTED - MAY 13, 2008

ADOPTED - MAY 13, 2008

Agenda Item No. 14

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE

2008 INGHAM COUNTY BUDGET

RESOLUTION #08-128

WHEREAS, the Board of Commissioners adopted the 2008 Budget on October 23, 2007 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, as part of the 2008 budget process, the human resources and county attorney functions were reorganized; and

WHEREAS, the initially proposed reorganization recommended the creation of three full-time county positions for the county attorney function; and

WHEREAS, the final adopted budget did not include these position, but the Position Allocation List was not reduced by the necessary 3.0 FTEs; and

WHEREAS, as part of the 2008 budget process, the Stockbridge Health Clinic was eliminated, resulting in the elimination of 1.7 FTEs; and

WHEREAS, while implementing the closure of the Stockbridge Health Clinic, it became apparent that only 1.5 FTEs could realistically be eliminated due to the current staffing allocations; and

WHEREAS, the Health Department has identified funding to restore the 0.2 FTE in staffing to its 2008 Position Allocation List.

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:

ADOPTED - MAY 13, 2008

Agenda Item No. 14

RESOLUTION #08-128

2008 BUDGET PROPOSED PROPOSED

FUND DESCRIPTION 4/01/08 CHANGES BUDGET

101 General Fund $82,176,637 $960,725 $83,137,362

245 Public Improvements 1,539,778 968,023 2,507,801

258 Potter Park/Zoo 5,414,454 206,253 5,620,707

261 Emergency Telephone 7,359,460 118 7,359,578

264 Juvenile Justice Millage 4,217,985 21,404 4,239,389

266 Anti-Drug Grant 516,531 8,000 524,531

292 Family Division – Child Care 13,380,524 279,660 13,660,184

450 Parks Capital 368,000 2,386,305 2,754,305

516 Delinquent Tax Revolving 2,852,453 4,000 2,856,453

631 Bldg Authority Operating 4,157,897 63,350 4,221,247

639 Drain Revolving 1,933,139 10,000 1,943,139

664 Mach. & Equip. Revolving 928,887 214,672 1,143,559

BE FURTHER RESOLVED, that the 2008 Position Allocation List is amended to decrease the County Attorney staffing total from 3.0 FTEs to 0.0 FTEs and to decrease the Health Department staffing total from 318.55 FTEs to 318.35 FTEs.

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

Nays: None Absent: None Approved 5/7/08

GENERAL FUND REVENUES

	2008 Budget – 4/01/08	Proposed Changes	2008 Proposed Budget
Tax Revenues
County Property Tax	47,920,884		47,920,884
Property Tax Adjustments	(100,000)		(100,000)
Delinquent Real Property Tax	50,000		50,000
Unpaid Personal Property Tax	25,000		25,000
Industrial Facility Tax	475,000		475,000
Trailer Fee Tax	15,000		15,000
Intergovernmental Transfers
Transfer from Rev. Sh. Res. Fund	5,726,831		5,726,831
Convention/Tourism Tax - Liquor	1,592,770		1,592,770
Health and Safety Fund	148,267		148,267
Use of Fund Balance	938,500	857,225	1,795,725
Department Generated Revenue
Animal Control	621,444		621,444
Circuit Court - Family Division	863,173		863,173
Circuit Court - Friend of the Court	575,430		575,430
Circuit Crt - General Trial	2,318,700		2,318,700
Cooperative Extension	182,896		182,896
County Clerk	543,600		543,600
District Court	2,748,935		2,748,935
Drain Commissioner/Drain Tax	385,000		385,000
Economic Development	64,942		64,942
Elections	80,700	90,000	170,700
Emergency Operations	49,721		49,721
Equalization /Tax Mapping	30,800		30,800
Human Resources	34,073		34,073
Ingham Medical In Kind Services	479,744		479,744
Probate Court	277,178		277,178
Prosecuting Attorney	721,639	13,500	735,139
Purchasing	8,706		8,706
Register of Deeds	2,369,250		2,369,250
Remonumentation Grant	179,087		179,087
Sheriff	5,682,910		5,682,910
Treasurer	6,919,319		6,919,319
Tri-County Regional Planning	59,937		59,937
Veteran Affairs	187,201		187,201
Total General Fund Revenues	82,176,637	960,725	83,137,362

GENERAL FUND EXPENDITURES

	2008 Budget - 4/01/08	Proposed Changes	2008 Proposed Budget
Board of Commissioners	615,497		615,497
Circuit Court - General Trial	7,966,047		7,966,047
District Court	2,442,603		2,442,603
Circuit Court - Friend of the Court	1,366,721		1,366,721
Jury Board	1,757		1,757
Probate Court	1,468,879		1,468,879
Circuit Court - Family Division	6,719,013		6,719,013
Jury Selection	71,224		71,224
Elections	414,950	90,000	504,950
Financial Services	666,344	15,650	681,994
County Attorney	426,962		426,962
County Clerk	785,446	2,400	787,846
Controller	906,341		906,341
Equalization/Tax Services	690,213		690,213
Human Resources	663,562		663,562
Prosecuting Attorney	6,224,671	13,500	6,238,171
Purchasing	262,107		262,107
Facilities	1,611,487		1,611,487
Register of Deeds	675,425		675,425
Remonumentation Grant	179,087		179,087
Treasurer	683,510	4,000	687,510
Drain Commissioner	1,001,560		1,001,560
Economic Development	150,914		150,914
Community Agencies	251,485		251,485
Equal Opportunity Committee	500	575	1,075
Women’s Commission	500	528	1,028
Environmental Affairs Comm	500		500
AC Shelter Advisory Board	500		500
FOC Advisory Committee	2,000	1,642	3,642
Historical Commission	500		500
Tri-County Regional Planning	99,897		99,897
Jail Maintenance	319,860		319,860
Sheriff	19,537,987		19,537,987
Community Corrections	135,948		135,948
Animal Control	1,472,612	500	1,473,112
Emergency Operations	172,618		172,618
Board of Public Works	500		500
Drain Tax at Large	255,000	69,202	324,202
Health Department	12,316,642		12,316,642
Medical Examiner	306,158		306,158
Substance Abuse	800,620		800,620
Community Mental Health	2,022,457		2,022,457
Department of Human Services	1,422,797		1,422,797
Tri-County Aging	77,800		77,800
Veterans Affairs	378,147		378,147
Cooperative Extension	938,327		938,327
Parks and Recreation	1,970,330		1,970,330
Contingency Reserves	540,404	(88,852)	451,552
Agricultural Preservation Board	38,000		38,000
2-1-1 Project	25,000		25,000
Capital Area Rail Council	2,350		2,350
Capital Improvements	3,092,878	851,580	3,944,458
Total General Fund Expenditures	82,176,637	960,725	83,137,362

General Fund Revenues

Elections Increase reimbursement from State of Michigan $90,000 for costs related to 2008 Presidential Primary.

Prosecuting Attorney Increase revenues $13,500 for Juvenile Accountability Block Grant renewal. Only matching funds were included in the adopted budget.

Use of Fund Balance Increase use of fund balance $857,225 for reappropriated projects.

General Fund Expenditures

Elections Increase elections budget $90,000 for costs related to 2008 Presidential Primary. Costs will be reimbursed by the State of Michigan.

Financial Services Increase contractual services line item $15,650 for

additional cost of 2007 Audit as approved by Resolution #07-215.

County Clerk Reappropriate $2,400 for phones ordered in 2007 and

delivered in 2008.

Prosecuting Attorney Increase expenses $13,500 for Juvenile Accountability

Block Grant renewal. Only matching funds were included

in the adopted budget.

Treasurer Increase budget $4,000 to continue low income tax preparation project originally authorized by Resolution #07-

188.

FOC Advisory Committee Reappropriate $1,642 in unspent 2007 funds in order to print copies of parenting time policy revisions.

Equal Opportunity Comm. Reappropriate $575 in unspent 2007 funds in order to cover costs for anticipated mailings, advertisements and attendance fees for related community activities.

Women’s Commission Reappropriate $528 in unspent 2007 funds in order to offset planned 2008 expenditures.

Animal Control Increase budget $500 to recognize Animal Control

Advisory Committee’s 2007 contribution to Animal

Control Department to be used exclusively for advertising

and public relations.

Drain Tax at Large Increase Drain Tax at Large budget $69,202 to accommodate new county at large drain projects (Towar Snell and Towar Gardens and Branches).

Contingency Decrease contingency $15,650 for additional cost of 2007

Audit, $4,000 for continuation of low income tax preparation program, and $69,202 for increased drain tax at large budget.

Capital Improvements Increase transfer out to public improvements fund $851,580 for

various capital project reappropriations.

Non-General Fund Adjustments

Public Improvements Reappropriate funds for the following capital improvement

(F245) projects: $5,230 for lock replacement at Jail per 2003 capital budget, $8,000 for glass inventory at Jail, $4,610 for parking lot lights at Jail, and $52,319 for county-wide parking lot repair per the 2004 capital budget, $5,544 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 security glass at Jail, $5,000 for hinges and position switches at Jail, $110,318 to upgrade the Jail fire alarm system, $3,217 for facility renovations at Animal Control, and $14,861 for county wide parking lot repairs per the 2006 capital budget, $5,200 for a District Court facility study, $18,560 for tuckpointing at District Court, $10,000 to renovate the restrooms at District Court, $40,000 for a DVR security system at the Veterans Memorial Courthouse, $14,548 for air conditioning at the Drain Office, $38,302 for air conditioning for Jail Dispatch, $27,875 for an electrical panel at the Jail, $4,844 for a Jail cooling tower valve, $4,646 to replace a condenser at the Jail, $5,000 for door hinges and switches at the Jail, $1,354 for Animal Control Medical room repairs, $33,600 for a chiller at the Youth Center, $5,000 for a stainless steel counter at the Youth Center, $4,260 for Animal Control floor tile, $5,205 for Animal Control carpet replacement, $10,000 for District Court carpet replacement, $10,452 to replace flooring at the Jail, $152,880 to replace boiler at Hilliard Building, $215,621 for Mason Courthouse exterior painting, $44,200 for heating and cooling at the Mason Courthouse, and $2,000 to repair the Courthouse Monument per the 2007 capital budget, and $8,000 for air conditioning at the Annex per Resolution 07-251.

Potter Park/Zoo Reappropriate funds for the following capital projects not

(F258) completed in 2007; penguin pool ($50,000), big barn roof ($35,000), kangaroo barn roof ($11,068), phone system ($60,000), and pavilion restrooms and retaining wall ($34,500) per 2007 capital budget, and Pennsylvania Avenue sign ($15,685) per Resolution #07-194.

Emergency Telephone Correct M/A-Com contract amendment amount approved

(F261) by Resolution #08-035 from $590,000 to $590,118. ($118)

Juvenile Justice Millage Carry over remaining funds authorized for Risk

(F264) Assessment Tool per Resolution #03-326. ($21,404).

Anti-Drug Grant Increase Prosecuting Attorney bond forfeiture revenue and

(F266) expense to reflect current year projected collections. ($8,000)

Family Division Child Care Increase prior period revenues and expenses for unpaid

(F292) invoice to Community Mental Health (CMH) for Family Guidance Services program. This program is funded 50% by CMH and 50% by the state child care fund. There is no general fund cost. ($279,660)

Parks Capital Reappropriate funds for the following capital projects;

(F450) Heart of Michigan Trail Lake Lansing South to Park Lake

Road ($829,075) per 2006 capital budget, Heart of

Michigan Trail Park Lake to MSU ($1,252,230),

Boardwalk Fishing Dock ($50,000), Hawk Island Tubing

Hill ($75,000), and Heart of Michigan Trail - Right of

Way Acquisition ($180,000) per 2007 capital budget.

Delinquent Tax Revolv. Increase budget to continue low income tax preparation

(F516) project originally authorized by Resolution 07-188. ($4,000)

Bldg Authority Operating Reappropriate funds for the following Human Services

(F631) Building projects: tuckpointing, caulking and cleaning

($25,563), carpet replacement ($4,987), and replacement of

40-ton chiller ($32,800) per the 2007 capital budget.

Drain Revolving Reappropriate funds for Hydraulic Thumb approved in

(F639) 2007 capital budget. ($10,000)

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

(F664) Circuit Court ($1,225), 9 CPUs and 8 monitors for County Clerk ($15,015), and 2 laptops for the Board of Commissioners Office ($2,400). Increase parks vehicle budget to replace destroyed vehicle ($14,045). Cost will be partially offset by insurance and salvage proceeds, ($8,450). Reappropriate the following capital projects; Office furniture ($10,000), storage shelves ($4,000) and large format printer ($25,000) for the Drain Commissioner’s Office, table and chair refinishing/replacement ($5,000), video conferencing ($44,137) and court room technology upgrades ($77,000) for Circuit Court, and Clerk’s vital records software upgrade ($8,400) per 2007 capital budget.