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).