ADOPTED - APRIL 27, 2010

                                                                                                                                                   Agenda Item No. 15

 

Introduced by the Finance Committee of the:

 

INGHAM COUNTY BOARD OF COMMISSIONERS

 

RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2010 INGHAM COUNTY BUDGET

 

RESOLUTION #10-131

 

WHEREAS, the Board of Commissioners adopted the 2010 Budget on October 27, 2009 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:

 

                                                                  2010 BUDGET          PROPOSED          PROPOSED

FUND       DESCRIPTION                                   4/01/10            CHANGES               BUDGET

 

101            General Fund                                $78,405,723               $550,002          $78,955,725

208            Parks                                               1,764,573                     4,200              1,768,773

221            Health                                            43,411,975              1,400,000            44,811,975

245            Public Improvements                        2,247,483                 780,435              3,027,918

258            Potter Park/Zoo                               4,433,159                 779,036              5,212,195

267            Community Corrections                       478,087                     7,521                 485,608

288            DHS Child Care                               3,261,318                 164,533              3,425,851

450            Parks Capital                                           5,000              5,591,770              5,596,770

508            Parks Enterprise                                  371,943                   50,265                 422,208

664            Mach. & Equip. Revolving                   699,295                 484,270              1,183,565

 

 

FINANCE:  Yeas:  Grebner, Tennis, Bahar-Cook, Schor, Holman, Dougan

     Nays:  None     Absent:  None         Approved  4/21/10


GENERAL FUND REVENUES

 

 

2010 Budget – 4/01/10

Proposed Changes

2010 Proposed Budget

Tax Revenues

 

 

 

County Property Tax

46,294,820

 

46,294,820

Property Tax Adjustments

(100,000)

 

(100,000)

Delinquent Real Property Tax

25,000

 

25,000

Unpaid Personal Property Tax

25,000

 

25,000

Industrial Facility Tax

394,000

 

394,000

Trailer Fee Tax

15,000

 

15,000

Intergovernmental Transfers

 

 

 

Transfer from Rev. Sh. Res. Fund

6,080,205

 

6,080,205

Convention/Tourism Tax - Liquor

1,678,052

 

1,678,052

Health and Safety Fund

25,716

 

25,716

Use of Fund Balance

1,200,518

575,002

1,775,520

Department Generated Revenue

 

 

 

Animal Control

497,100

 

497,100

Circuit Court - Family Division

919,134

 

919,134

Circuit Court - Friend of the Court

543,638

 

543,638

Circuit Crt - General Trial

2,302,165

 

2,302,165

Controller

3,009

 

3,009

Cooperative Extension

49,999

 

49,999

County Clerk

590,800

 

590,800

District Court

2,542,070

(25,000)

2,517,070

Drain Commissioner/Drain Tax

362,663

 

362,663

Economic Development

610,600

 

610,600

Elections

36,650

 

36,650

Emergency Operations

47,221

 

47,221

Equalization /Tax Mapping

30,800

 

30,800

Facilities

152,487

 

152,487

Human Resources

36,692

 

36,692

Probate Court

302,178

 

302,178

Prosecuting Attorney

908,145

 

908,145

Register of Deeds

1,512,645

 

1,512,645

Remonumentation Grant

85,000

 

85,000

Sheriff

5,431,179

 

5,431,179

Treasurer

5,428,500

 

5,428,500

Tri-County Regional Planning

61,740

 

61,740

Veteran Affairs

312,997

 

312,997

Total General Fund Revenues

78,405,723

550,002

78,955,725

 

GENERAL FUND EXPENDITURES

 

 

2010 Budget - 4/01/10

Proposed Changes

2010 Proposed Budget

Board of Commissioners

587,468

 

587,468

Circuit Court - General Trial

7,658,281

 

7,658,281

District Court

2,366,568

 

2,366,568

Circuit Court - Friend of the Court

1,160,530

 

1,160,530

Jury Board

1,757

 

1,757

Probate Court

1,453,883

 

1,453,883

Circuit Court - Family Division

6,189,302

 

6,189,302

Jury Selection

82,884

 

82,884

Elections

455,750

 

455,750

Financial Services

635,919

 

635,919

County Attorney

412,220

 

412,220

County Clerk

696,733

 

696,733

Controller

832,956

 

832,956

Equalization/Tax Services

684,828

15,000

699,828

Human Resources

541,771

 

541,771

Prosecuting Attorney

5,888,177

 

5,888,177

Purchasing

177,397

 

177,397

Facilities

1,925,933

 

1,925,933

Register of Deeds

430,408

 

430,408

Remonumentation Grant

85,000

 

85,000

Treasurer

610,508

0

 610,508

Drain Commissioner

987,844

 

987,844

Economic Development

666,284

 

666,284

Community Agencies

197,117

 

197,117

Equal Opportunity Committee

500

 

500

Women’s Commission

500

 

500

Historical Commission

500

 

500

Tri-County Regional Planning

102,900

292

103,192

Jail Maintenance

281,708

 

281,708

Sheriff

18,679,213

 

18,679,213

Community Corrections

84,940

 

84,940

Animal Control

1,285,035

 

1,285,035

Emergency Operations

148,797

 

148,797

Board of Public Works

264

 

264

Drain Tax at Large

300,000

 

300,000

Health Department

12,322,665

 

12,322,665

Medical Examiner

405,625

 

405,625

Substance Abuse

844,573

 

844,573

Community Mental Health

1,974,803

 

1,974,803

Department of Human Services

1,599,663

 

1,599,663

Tri-County Aging

76,225

 

76,225

Veterans Affairs

434,759

 

434,759

Cooperative Extension

650,432

22,109

672,541

Parks and Recreation

1,505,092

 

1,505,092

Contingency Reserves

442,060

(25,292)

416,768

Legal Aid

20,000

 

20,000

2-1-1 Project

33,750

 

33,750

Capital Improvements

2,482,201

537,893

3,020,094

Total General Fund Expenditures

78,405,723

550,002

78,955,725

                                                                                               

 

General Fund Revenues                   

 

District Court                            Decrease revenue $25,000 due to loss of WebTecs revenue upon conversion to JIS system.

 

Use of Fund Balance                Increase use of fund balance $575,002 for reappropriated projects. 

 

General Fund Expenditures

 

Equalization                              Reappropriate $15,000 for Tri-County Mapping Project per Resolution 09-355.

 

Tri-County Reg. Planning          Increase budget $292 for grant match for Urban/Rural Service District/Boundary Committee as authorized by Resolution 09-297.

 

Cooperative Extension  Reappropriate $22,109 in unspent funds from the Community Development activity to cover portion of VISTA coordinator’s wages in 2010.  Federal dollars were spent before general fund dollars, leaving a general fund balance to be carried over to the following year.

 

Contingency                             Decrease contingency $292 for grant match for Urban/Rural Service District/Boundary Committee as authorized by Resolution 09-297, $40,000 for increase in bank fees and $25,000 for decrease in District Court revenue. 

 

Capital Improvements               Transfer $537,893 to public improvements fund for various

                                                reappropriated capital projects.

 

Non-General Fund Adjustments                              

 

Parks                                       Reappropriate funds for the following capital improvement

(F208)                                     projects: office telephones ($2,700) and snow blower ($1,500) per 2009 capital budget.

 

Health                                      Recognize book value of vaccine provided by Michigan

(F221)                                     Department of Public Health to Health Department for  children’s immunizations ($1,400,000).

 

Public Improvements                Reappropriate funds for the following capital improvement

(F245)                                     projects: parking lot repair ($24,319) per 2004 capital budget, painting stone at Mason Courthouse ($81,377) per 2005 capital budget, parking lot repair ($1,399), Mason Courthouse heating and cooling ($42,796), District Court carpet ($7,610), District Court restroom renovation ($10,000), Youth Center chiller ($33,600), Jail condenser replacement ($4,646), Youth Center stainless steel counter ($5,000), Jail door hinges and switches ($4,754), and renovation of Health Department space at Human Services Building ($97,109) per 2007 capital budget, District Court rooftop units replacement ($6,537), Youth Center chiller replacement ($20,000), Mason Courthouse tile flooring ($40,000), Hilliard Building Chiller Renewal ($40,000), Jail carpet/floor replacement ($5,768), Mason Courthouse retaining wall ($40,000), Youth Center kitchen utility cabinet ($3,457), Jail boiler repair ($3,570),  Animal Control shelter security camera ($1,910) and kennel sound suppression system ($3,035) per 2008 capital budget, Animal Control kitchen cabinets/shelving ($6,800), Youth Center chiller/fresh air intake ($111,518), Animal Control RTU replacement ($45,311), Grady Porter Building tuckpointing ($49,270), District Court tile floor – lobby ($40,000), Youth Center three-way valves ($11,786), Animal Control kennel sink/tubs ($6,100), Animal Control Shelter sign ($1,288), Youth Center tile floor ($3,400), Jail lock & hinge replacement ($3,044), Jail electric hand dryers ($3,500), and electronic security for Health Department ($21,531) per 2009 capital budget.

 

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

(F258)                                     completed in 2009: boiler replacement ($34,385), roof – keeper lounge ($22,701), roof – bongo barn ($3,005), outdoor bird holding ($10,000), decorative fencing ($31,496), doors – small barn ($7,100), birdhouse improvements ($6,689), eagle owl exhibit ($46,340), zoo website ($10,000), squeeze cage ($24,771), recycle bin ($3,787), interactive exhibit ($187,000), rhino exhibit ($388,062), and zoo cam for website ($3,700).

 

Community Corrections            Increase use of fund balance to use Automon balance for

(F267)                                     expert testimony services regarding drug testing results. ($7,521)

 

DHS Child Care Fund              Reappropriate unspent 2009 funds to cover anticipated

(F288)                                     costs of IV-E funding recoupments. ($164,533)

 

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),

                                                Hawk Island Tubing Hill ($75,000), and Heart of Michigan

                                                Trail  - Right of Way Acquisition ($172,853) per 2007

                                                capital budget,  Heart of Michigan Trail Jolly Road to Hope

                                                Soccer             Complex ($250,000) per 2008 capital budget, Land

                                                Acquisition ($2,832,200) per Resolution 09-296, picnic

                                                shelter electrical upgrade ($8,500), fishing dock/habitat

                                                ($80,000) and Lake Lansing Parking lot ($91,912) per 2009

                                                capital  budget.

 

Parks Enterprise                       Reappropriate funds for the following capital projects: tube

(F508)                                     rental building ($1,765), tube hill grooming equipment

                                                ($14,000) and disc golf course ($30,000) per 2009 capital

                                                Budget.  Increase use of fund balance to replace pump and

                                                meter at Hope Soccer Complex ($4,500).

                                   

Mach./Equip. Revolving            Increase CIP upgrade funds to purchase: two laptops for the

(F664)                                     Circuit Court – Family Division ($1,685), a laser printer for the Jury Assembly room ($1,500), and a replacement laptop for the Health Department ($1,200).  Reappropriate funds for the following projects: Clerk vital records software upgrade ($8,400), office furniture ($8,479) for the Drain Commissioner’s Office, electronic medical records system ($100,000) and e-health implementation ($47,600) for Health Department approved in the 2007 capital budget, scanner project ($45,473) for Circuit Court, electronic medical records system for Health Department ($100,000), District Court Video Arraignment project ($28,777), and Probate Court microfilming project ($16,825) approved in the 2008 capital budget, Probate Court scanning project ($17,953), multimedia projector ($478) and PC/Monitor ($900) for District Court, Veterans Affairs scanning system ($5,000) and electronic medical records system ($100,000) approved in the 2009 capital budget.  Transfer funds from the Parks Police Vehicle project ($18,000) to instead purchase replacement road graders ($4,000), a trailer ($6,000) and an electric utility vehicle ($8,000).