ADOPTED - DECEMBER 9, 2008

                                                                                                                        Agenda Item No. 19

Introduced by the Finance Committee of the:

INGHAM COUNTY BOARD OF COMMISSIONERS

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2008 INGHAM COUNTY BUDGET AND AUTHORIZING THE CONTROLLER/ADMINISTRATOR TO MAKE

YEAR END BUDGET ADJUSTMENTS

RESOLUTION #08-352

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, the Board of Commissioners annually authorizes the Controller/Administrator 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/Administrator to make the necessary transfers to adjust revenues and expenditures in the following funds, according to the attached schedules:

                                                                  2008 BUDGET          PROPOSED          PROPOSED

FUND DESCRIPTION                                 11/15/08            CHANGES               BUDGET

101            General Fund                                $84,577,181                 $55,322          $84,632,504

208            Parks                                               2,105,573                            0              2,105,573

215            Friend of the Court                           4,770,817                     2,100              4,772,917

267            Community Corrections                    1,037,998                     3,500              1,041,498     

BE IT FURTHER RESOLVED, that the Controller/Administrator is authorized to make the necessary transfers among all budgeted funds, activities, and line items in order to comply with the state statute and to balance the 2008 Ingham County General Fund budget at $84,632,504.

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

     Nays:  None        Absent:  Celentino       Approved 12/3/08

GENERAL FUND REVENUES

	2008 Budget – 9/15/08	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	110,643	1,703,413
Health and Safety Fund	148,267		148,267
Use of Fund Balance	2,695,155	(55,321)	2,639,834
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	213,822		213,822
County Clerk	543,600		543,600
District Court	2,764,282		2,764,282
Drain Commissioner/Drain Tax	385,000		385,000
Economic Development	149,683		149,683
Elections	170,700		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	870,515		870,515
Purchasing	248,706		248,706
Register of Deeds	2,369,250		2,369,250
Remonumentation Grant	179,087		179,087
Sheriff	5,716,910		5,716,910
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	84,577,182	55,322	84,632,504

GENERAL FUND EXPENDITURES

	2008 Budget – 9/15/08	Proposed Changes	2008 Proposed Budget
Board of Commissioners	615,497		615,497
Circuit Court - General Trial	7,966,156		7,966,156
District Court	2,457,950		2,457,950
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	6,714,366		6,714,366
Jury Selection	71,224		71,224
Elections	504,950		504,950
Financial Services	681,994		681,994
County Attorney	426,962		426,962
County Clerk	787,846		787,846
Controller	906,341		906,341
Equalization/Tax Services	690,213		690,213
Human Resources	663,562		663,562
Prosecuting Attorney	6,374,423		6,374,423
Purchasing	262,327		262,327
Facilities	1,615,023		1,615,023
Register of Deeds	675,425		675,425
Remonumentation Grant	179,087		179,087
Treasurer	683,510		683,510
Drain Commissioner	1,001,560		1,001,560
Economic Development	235,655		235,655
Community Agencies	254,985		254,985
Equal Opportunity Committee	1,075		1,075
Women’s Commission	1.028		1,028
Environmental Affairs Comm	500		500
AC Shelter Advisory Board	500		500
FOC Advisory Committee	3,642		3,642
Historical Commission	500		500
Tri-County Regional Planning	99,897		99,897
Jail Maintenance	322,036		322,036
Sheriff	19,584,626		19,584,626
Community Corrections	135,948		135,948
Animal Control	1,497,069		1,497,069
Emergency Operations	173,544		173,544
Board of Public Works	500		500
Drain Tax at Large	324,202		324,202
Health Department	12,719,568		12,719,568
Medical Examiner	306,158		306,158
Substance Abuse	800,620	55,322	855,942
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	3,600	381,747
Cooperative Extension	927,409		927,409
Parks and Recreation	1,975,230		1,975,230
Contingency Reserves	447,952	(3,600)	444,352
Agricultural Preservation Board	38,000		38,000
2-1-1 Project	25,000		25,000
Capital Area Rail Council	2,350		2,350
Transfer to Budget Stabilization	700,000		700,000
Capital Improvements	3,982,214		3,982,214
Total General Fund Expenditures	84,577,182	55,322	84,632,504

General Fund Revenues

Liquor Tax                               Increase revenue $110,643 to reflect actual revenue collection for 2008.  50% of this amount will be distributed to the

                                                Mid-South Substance Abuse Commission and 50% will be used to decrease the 2008 use of fund balance. 

Use of Fund Balance                Decrease use of fund balance $55,321, to reflect 50% of increase in liquor tax collection. 

General Fund Expenditures

Substance Abuse Comm.          Increase payment to Mid-South Substance Abuse Commission $55,322 to reflect 50% of increase in liquor tax collection.

Veterans Affairs                        Increase veterans burial expense $3,600 due to increase in county burial applications.  Transfer $159 from

                                                 meeting fees to temporary salaries for additional hours for substitute transportation officer.

Contingency                             Decrease contingency account $3,600 for increased veterans burial expense.

Non-General Fund Adjustments

Parks                                       Transfer funds from permanent salaries and fringes to

(F208)                                     temporary salaries to accommodate staff time being charged to Potter Park Zoo fund. ($14,124) 

                                                Transfer funds from permanent salaries available from vacant parks director position to recruiting

                                                 expenses used for searches for new director. ($7,985)

Friend of the Court                   Transfer funds from permanent salaries and fringes

(F215)                                     available from staff vacancies in excess of the department’s

                                                attrition management target to purchase a used vehicle from

                                                the Sheriff’s Office. ($5,500)  Increase revenues and

                        expenses due to amendment of the Access to Visitation grant. ($2,100)

Community Corrections            Increase Automon enrollment revenue budget to recognize (F267)

                                                collected revenue.  Funds will be used to purchase an

                                                Automon kiosk enrollment station at the Veterans’

                                                Memorial Courthouse. ($3,500)