ADOPTED - DECEMBER 12, 2006
Agenda Item. No. 25
Introduced by the Finance Committee of the:
INGHAM COUNTY BOARD OF COMMISSIONERS
RESOLUTION AUTHORIZING ADJUSTMENTS TO THE 2006 INGHAM COUNTY BUDGET AND AUTHORIZING THE CONTROLLER TO MAKE YEAR END BUDGET ADJUSTMENTS
RESOLUTION #06-327
WHEREAS, the Board of Commissioners adopted the 2006 Budget on October 25, 2005, 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 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 to make the necessary transfers to adjust revenues and expenditures in the following funds, according to the attached schedules:
2006 BUDGET PROPOSED PROPOSED
FUND DESCRIPTION 11/15/06 CHANGES BUDGET
101 General Fund $76,324,278 0 $76,324,278
208 Parks 1,902,179 0 1,902,179
245 Public Improvements 2,101,399 110,000 2,211,399
450 Parks C.I.P. 685,735 1,000 686,735
664 Mach. & Equip. Revolving 918,646 10,555 929,201
BE IT FURTHER RESOLVED, that the Controller is authorized to make necessary transfers among all budgeted funds, activities, and line items in order to comply with the state statute and to balance the 2006 Ingham County General Fund budget at $76,324,278.
FINANCE: Yeas: Thomas, Grebner, Weatherwax-Grant, Dougan
Nays: None Absent: Hertel, Dedden Approved 12/6/06
GENERAL FUND REVENUES
|
2006 Budget – 11/15/06 |
Proposed Changes |
2006 Proposed Budget |
Tax Revenues |
|
|
|
County Property Tax |
42,926,752 |
|
42,926,752 |
Property Tax Adjustments |
(100,000) |
|
(100,000) |
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 |
|
|
|
Transfer from Rev. Sh. Res. Fund |
5,382,911 |
|
5,382,911 |
Convention/Tourism Tax - Liquor |
1,502,432 |
|
1,502,432 |
Health and Safety Fund |
164,052 |
|
164,052 |
Use of Fund Balance |
1,508,099 |
|
1,508,099 |
Department Generated Revenue |
|
|
|
Animal Control |
435,000 |
|
435,000 |
Circuit Court - Family Division |
381,031 |
|
381,031 |
Circuit Court - Friend of the Court |
222,302 |
|
222,302 |
Circuit Crt - General Trial |
2,050,633 |
|
2,050,633 |
Cooperative Extension |
184,546 |
|
184,546 |
County Clerk |
487,100 |
|
487,100 |
District Court |
2,580,106 |
|
2,580,106 |
Drain Commissioner/Drain Tax |
385,000 |
|
385,000 |
Economic Development |
134,202 |
|
134,202 |
Elections |
27,450 |
|
27,450 |
Emergency Operations |
1,374,284 |
|
1,374,284 |
Equalization /Tax Mapping |
30,800 |
|
30,800 |
Ingham Medical In Kind Services |
794,022 |
|
794,022 |
Probate Court |
277,178 |
|
277,178 |
Prosecuting Attorney |
631,010 |
|
631,010 |
Purchasing |
211,206 |
|
211,206 |
Register of Deeds |
2,547,900 |
|
2,547,900 |
Remonumentation Grant |
160,504 |
|
160,504 |
Sheriff |
4,819,381 |
|
4,819,381 |
Treasurer |
6,447,399 |
|
6,447,399 |
Tri-County Regional Planning |
67,800 |
|
67,800 |
Veteran Affairs |
149,178 |
|
149,178 |
Total General Fund Revenues |
76,324,278 |
0 |
76,324,278 |
GENERAL FUND EXPENDITURES
|
2006 Budget – 11/15/06 |
Proposed Changes |
2006 Proposed Budget |
Board of Commissioners |
530,439 |
|
530,439 |
Circuit Court - General Trial |
7,228,284 |
|
7,228,284 |
District Court |
2,014,495 |
|
2,014,495 |
Circuit Court - Friend of the Court |
925,816 |
|
925,816 |
Jury Board |
1,757 |
|
1,757 |
Probate Court |
1,333,148 |
|
1,333,148 |
Circuit Court - Family Division |
6,020,677 |
|
6,020,677 |
Jury Selection |
69,244 |
|
69,244 |
Elections |
347,448 |
30,000 |
377,448 |
Financial Services |
628,006 |
|
628,006 |
County Attorney |
410,172 |
|
410,172 |
County Clerk |
770,460 |
|
770,460 |
Controller |
851,240 |
|
851,240 |
Equalization/Tax Services |
612,374 |
|
612,374 |
Human Resources |
739,608 |
|
739,608 |
Prosecuting Attorney |
5,597,138 |
|
5,597,138 |
Purchasing |
246,797 |
|
246,797 |
Facilities |
1,572,651 |
|
1,572,651 |
Register of Deeds |
687,913 |
|
687,913 |
Remonumentation Grant |
160,504 |
|
160,504 |
Treasurer |
665,950 |
|
665,950 |
Drain Commissioner |
949,462 |
|
949,462 |
Economic Development |
225,236 |
|
225,236 |
Community Agencies |
293,150 |
|
293,150 |
Equal Opportunity Committee |
891 |
|
891 |
Women’s Commission |
679 |
|
679 |
Environmental Affairs Comm |
988 |
|
988 |
AC Shelter Advisory Board |
500 |
|
500 |
FOC Advisory Committee |
2,000 |
|
2,000 |
Historical Commission |
500 |
|
500 |
Tri-County Regional Planning |
113,000 |
|
113,000 |
Jail Maintenance |
237,411 |
|
237,411 |
Sheriff |
19,457,625 |
|
19,457,625 |
Community Corrections |
208,543 |
|
208,543 |
Animal Control |
1,372,431 |
|
1,372,431 |
Emergency Operations |
1,511,439 |
|
1,511,439 |
Board of Public Works |
500 |
|
500 |
Drain Tax at Large |
142,000 |
|
142,000 |
Health Department |
8,584,571 |
|
8,584,571 |
Medical Examiner |
271,474 |
|
271,474 |
Substance Abuse |
755,451 |
|
755,451 |
Community Mental Health |
1,935,460 |
|
1,935,460 |
Department of Human Services |
1,286,199 |
|
1,286,199 |
Tri-County Aging |
70,963 |
|
70,963 |
Veterans Affairs |
334,948 |
3,000 |
337,948 |
Cooperative Extension |
854,686 |
|
854,686 |
Parks and Recreation |
1,775,757 |
|
1,775,757 |
Contingency Reserves |
133,630 |
(33,000) |
100,630 |
Capital Area Rail Council |
2,350 |
|
2,350 |
Agricultural Preservation Board |
14,583 |
|
14,583 |
Transfer to Budget Stabilization |
180,000 |
|
180,000 |
Capital Improvements |
4,193,730 |
|
4,193,730 |
Total General Fund Expenditures |
76,324,278 |
0 |
76,324,278 |
General Fund Expenditures
Probate Court Transfer $1,717 from temporary salaries to overtime to allow a part-time employee to work extra hours while a full-time position is vacant.
Elections Increase budget $30,000 due to unexpected expenses associated with the November election.
Veterans Affairs Increase county burial allowance $3,000. Demand has increased as more people are being made aware of the $300 county burial benefit.
Capital Improvements Decrease contingency $33,000 for Veterans Affairs county burial allowance budget and Elections budget.
Non-General Fund Adjustments
Parks Transfer funds from permanent salaries to equipment repair
(F208) and maintenance ($3,102). Equipment needed to be
repaired by a vendor due to employee unpaid absences.
Transfer $38,945 from seasonal wages to the following
projects: install shade kites at Hawk Island Playground
($9,275), purchase snow blower frame kit for Hawk Island
($2,510), upgrade office work space ($900), replace portion
of beach sidewalk at Hawk Island ($550), grade berm for
sledding hill for Hawk Island dog park ($1,300), replace
posts around Burchfield parking perimeter ($2,400), install
Ingham County Parks sign on Hawk Island beach house
($1,200), cover additional Hawk Island splash pad
expenses ($5,000), install floor tiles in Hawk Island beach
house ($8,200), install new toilet dividers at Lake
Lansing ($3,500), and purchase paint striper for Hawk
Island ($4,110).
Public Improvements Transfer funds from county wide parking lot repair
(F245) project to Youth Center roof replacement project. ($20,000) Once roof was removed, wood damage was discovered, significantly increasing the cost of the project. Increase use of designated fund balance for Integrated Justice Information System projects not included in 2006 adopted budget. ($110,000)
Parks CIP Increase budget to recognize Boundless Playgrounds grant
(F450) used toward Hawk Island Playground equipment ($1,000).
Mach./Equip. Revolving Increase CIP upgrade funds to purchase: one PC for Human
(F664) Resources ($1,050), one PC for Animal Control ($1,020), one PC ($1,020) and one printer ($1,445) for the Health Department, and one PC for Financial Services ($1,020). Also increase CIP upgrade funds to replace Circuit Court’s video arraignment equipment, which was damaged during a power outage ($5,000).