2012 Adopted Budget

                                                         TABLE OF CONTENTS

Letter of Transmittal............................................................................................. 1
Organizational Chart............................................................................................ 4
The 2012 Ingham County Budget..........................................................................7

I.          STRATEGIC PLANNING INFORMATION

2012 Budget Strategic Plan: Executive Summary.................................................. 9

Strategic Planning and the 2012 Budget................................................................10
Objective: Enhance Access to County Records.....................................................14
Objective: Provide Suitable Roads and Drains...................................................... 15
Objective: Provide Recreational Opportunities..................................................... 16
Objective: Foster Economic Well Being................................................................ 17
Objective: Promote Environmental Protection and Smart Growth.........................18
Objective: Prevent and Control Disease.................................................................19
Objective: Promote Accessible Health Care.......................................................... 20
Objective: Assist in Meeting Basic Needs............................................................. 21
Objective: Foster Appropriate Youth Development............................................... 22
Objective: Support Public Safety........................................................................... 23
Objective: Assure Judicial Processing.....................................................................24
Objective: Provide Appropriate Sanctions for Adult Offenders............................. 25
Objective: Provide Appropriate Sanctions and Treatment for at Risk Juveniles.... 26
Objective: An Educated and Participating Citizenry.............................................. 27
Objective: An Ongoing Capacity for Intergovernmental Collaboration.................28
Objective: A Quality Workforce........................................................................... 29
Objective: Cost Effective Delivery of County Services.........................................30
Objective: Maximum Use of Technology............................................................... 31
Budget for Ingham County Government by Services Area..................................... .32

II.        INTRODUCTION

 Organizational Structure........................................................................................35
Scope of Budget................................................................................................... 36
The Operating Budget Process.............................................................................. 39
Types of Budgeted Funds...................................................................................... 43
Funds Used to Account for Ingham County Departments and Activities.................. 47
Ingham County Profile........................................................................................... 49

III.   OVERVIEW OF THE INGHAM COUNTY BUDGET

2012 Ingham County Budget - All Funds...............................................................53
Adopted 2012 Ingham County Budget.................................................................. 54
Comparison to Previous Year................................................................................55
Summary of Services.............................................................................................56
Introduction...........................................................................................................65
Overall Increase for 2012......................................................................................66
Budget Strategies.................................................................................................. 68
Revenue Projection Methods................................................................................. 69
Tax Revenue......................................................................................................... 70
Intergovernmental Revenues...................................................................................71
Department Generated Revenue.............................................................................73
Use of Fund Balance..............................................................................................73
2012 Expenditures.................................................................................................74
Addressing the Strategic Plan in the 2012 Budget.................................................. 76
Conclusion.............................................................................................................81
Tax Rates and Levies............................................................................................. 83
3-Year Summary: Sources and Uses of Funds for Major Governmental Funds....... 84
2012 Budgeted Sources and Uses of Funds by Fund Type.................................... 85
Sources of Funds...................................................................................................86
Projections of Unreserved Fund Balances.............................................................. 87

 
IV.       GENERAL FUND BUDGET SUMMARY

2012 General Fund by Committee........................................................................ 91
Revenue Summary - Three Year Comparison........................................................92
Expenditure Summary - Three Year Comparison.................................................. 93
County Services - Three Year Comparison............................................................94
Human Services - Three Year Comparison............................................................95
Judiciary - Three Year Comparison.......................................................................96
Law Enforcement - Three Year Comparison......................................................... 97
Capital Improvements and Contingency - Three Year Comparison........................ 98

V.        LIAISON COMMITTEE BUDGETS

A.        COUNTY SERVICES COMMITTEE  

Description of Programs - County Services............................................................ 99
Advisory Boards.................................................................................................. 100
Board of Commissioners.......................................................................................102
Controller.............................................................................................................105
County Attorney ..................................................................................................109
County Clerk....................................................................................................... 111
Drain Commissioner............................................................................................. 114
Economic Development........................................................................................ 117
Equalization/Tax Mapping..................................................................................... 120
Facilities................................................................................................................123
Fair Board............................................................................................................ 126
Farmland/Open Space Millage.............................................................................. 128
Financial Services................................................................................................. 130
Hotel/Motel Tax Proceeds.................................................................................... 133
Housing Commission............................................................................................ 134
Human Resources.................................................................................................136
Management Information Services........................................................................ 139
Parks................................................................................................................... 142
Purchasing............................................................................................................149
Register of Deeds.................................................................................................155
Road Commission................................................................................................158
Treasurer.............................................................................................................160
Tri-County Regional Planning.............................................................................. 163
 

B.        INTERGOVERNMENTAL SERVICE FUNDS

Description of Programs - Intergovernmental Service......................................... 165
Employee Benefit Fund......................................................................................166
Building Authority Operating Fund.................................................................... 166
Intergovernmental Service Fund.........................................................................167
Liability Insurance..............................................................................................167
Utilities..............................................................................................................168
Workers Compensation Fund............................................................................168
Work Study......................................................................................................169  

 C.   HUMAN SERVICES COMMITTEE  

Description of Programs - Human Services......................................................... 171
Central Michigan 2-1-1 Alliance..........................................................................172
Community Agencies.......................................................................................... 173
Community Mental Health.................................................................................. 176
Department of Human Services........................................................................... 178
Health.................................................................................................................180
Medical Care Facility...........................................................................................192
Medical Examiner................................................................................................194
Mid-South Substance Abuse Commission.......................................................... .195
MSU Extension................................................................................................... 197
Transportation Millage......................................................................................... 205
Tri-County Aging Consortium.............................................................................. 206
Veteran Affairs.................................................................................................... 207
 

D.        JUDICIARY COMMITTEE

 Description of Programs - Judiciary.................................................................... 213
Circuit Court - Family Division........................................................................... 214
Circuit Court - Friend of the Court..................................................................... 221
Circuit Court - General Jurisdiction..................................................................... 224
District Court..................................................................................................... 227
Jury Administration..............................................................................................231
Probate Court.................................................................................................... 232 
 

E.         LAW ENFORCEMENT COMMITTEE

 Description of Programs - Law Enforcement....................................................... 235
Animal Control....................................................................................................236
Community Corrections...................................................................................... 240
Emergency Telephone......................................................................................... 245
Homeland Security and Emergency Operations.................................................... 247
Prosecuting Attorney........................................................................................... 250
Sheriff................................................................................................................. 253
Tri-County Metro Narcotics Squad..................................................................... 256

VI.       DEBT SERVICE

Debt Service Summary........................................................................................ 259
2012 Summary of Debt Financed by Tax Levy and General Fund......................... 261
Computation of Legal Debt Margin - Unaudited................................................... 262
Summary of Major Obligations Incurred by Ingham County.................................. 263
Five Year Summary of General Obligation Bonds................................................. 264
Drain Debt Service Funds.................................................................................... 265
Grady Porter Building Renovation........................................................................ 266
Human Services Building Refunding/Courthouse Square Debt............................... 267
Jail Renovation Debt............................................................................................ 268
911 Dispatch Center............................................................................................ 269
Veterans Memorial Courthouse............................................................................ 270

VII.     CAPITAL BUDGET  

The Capital Budget Process................................................................................. 271
Overview of the Proposed 2012 Capital Budget................................................... 271
Major Projects.....................................................................................................271
Maintenance and Improvements............................................................................272
Equipment and Furniture...................................................................................... 272
Data Processing Equipment.................................................................................. 272
Other County Expenditures.................................................................................. 272
Effect on Operating Budget.................................................................................. 273
Format of the Proposed 2012 Capital Budget........................................................273
Policy Statement for Capital Improvements........................................................... 274
2012 Capital Improvements Requests and Sources of Funding.............................. 277
Description of Funded Projects............................................................................. 284 
 

VIII.    STAFFING HISTORY

 Summary of 2012 Staffing.................................................................................... 289

2012 Staffing History........................................................................................... 290
Staffing History by Committee.............................................................................. 291
2012 Approved Position List............................................................................... 292

IX.       APPENDIX

 Budget Policies - R94-93.....................................................................................299 

Line Item Transfer Policy Summary...................................................................... 301
Deposit and Investment of County Funds - R97-14.............................................. 304
Investment Policy - R98-110............................................................................... 305
Equipment Definition for Computer Equipment - R99-137.................................... 311
Deposit and Investment of County Funds - R01-07.............................................. 312
Resolution Adopting Policy on Financial Reserves - R02-017............................... 313
Purchasing Policies - R02-178............................................................................. 314
Amending Definition of Cost Categories - R04-253............................................. 316
Increasing Financial Reporting Threshold for Fixed Assets - R06-032.................. 318
Change County’s Purchasing Policies and Procedures - R09-095........................ 319
2012 Budget Calendar – R11-070.......................................................................320
Areas of Priority Guiding 2012 Activities and Budget Process – R11-135............ 322
Notice of Public Hearing..................................................................................... 325
General Appropriations Resolution – R11-329.................................................... 326