2013 Adopted Budget

TABLE OF CONTENTS

 
Transmittal Letter

 2013 Budget Information and Organizational Chart

 I.          STRATEGIC PLANNING INFORMATION

 2013 Budget Strategic Plan: Executive Summary........................................................ 1

Strategic Planning and the 2013 Budget........................................................................ 2

Objective: Enhance Access to County Records............................................................ 5

Objective: Provide Suitable Roads and Drains............................................................. 6

Objective: Provide Recreational Opportunities.............................................................. 7

Objective: Foster Economic Well Being.......................................................................... 8

Objective: Promote Environmental Protection and Smart Growth............................. 9

Objective: Prevent and Control Disease....................................................................... 10

Objective: Promote Accessible Health Care................................................................. 11

Objective: Assist in Meeting Basic Needs.................................................................... 12

Objective: Foster Appropriate Youth Development...................................................... 13

                Objective: Support Public Safety...................................................................................... 14

Objective: Assure Judicial Processing........................................................................... 15

Objective: Provide Appropriate Sanctions for Adult Offenders................................... 16

Objective: Provide Appropriate Sanctions and Treatment for at Risk Juveniles.... 17

Objective: An Educated and Participating Citizenry...................................................... 18

Objective: An Ongoing Capacity for Intergovernmental Collaboration..................... 19

Objective: A Quality Workforce.......................................................................................... 20

Objective: Cost Effective Delivery of County Services.................................................. 21

Objective: Maximum Use of Technology........................................................................ 22

Budget for Ingham County Government by Services Area......................................... 23

 

II.         INTRODUCTION

 Organizational Structure.................................................................................................. 25

Scope of Budget................................................................................................................ 27

The Operating Budget Process..................................................................................... 29

Types of Budgeted Funds............................................................................................... 33

Funds Used to Account for Ingham County Departments and Activities............... 37

Ingham County Profile..................................................................................................... 41

 

 III.       OVERVIEW OF THE INGHAM COUNTY BUDGET

 2013 Ingham County Budget - All Funds.................................................................. 45

Adopted 2013 Ingham County Budget....................................................................... 46

Comparison to Previous Year...................................................................................... 47

Summary of Services..................................................................................................... 48

Introduction...................................................................................................................... 57

Overall Increase for 2013.............................................................................................. 58

Five Year Projection........................................................................................................ 60

Budget Strategies........................................................................................................... 62

Revenue Projection Methods....................................................................................... 63

Tax Revenue.................................................................................................................... 64

Intergovernmental Revenues....................................................................................... 65

Department Generated Revenue................................................................................ 67

Use of Fund Balance..................................................................................................... 67

2013 Expenditures........................................................................................................ 69

Addressing the Strategic Plan in the 2013 Budget................................................. 71

Conclusion..................................................................................................................... 75

Tax Rates and Levies................................................................................................... 77

3-Year Summary: Sources and Uses of Funds for Major Governmental Funds........ 78

2013 Budgeted Sources and Uses of Funds by Fund Type.................................. 79

Sources of Funds........................................................................................................... 80

Projections of Unreserved Fund Balances............................................................... 81

 

IV.       GENERAL FUND BUDGET SUMMARY

2013 General Fund by Committee............................................................................... 83

Revenue Summary - Three Year Comparison........................................................... 84

Expenditure Summary - Three Year Comparison...................................................... 85

County Services - Three Year Comparison................................................................. 86

Human Services - Three Year Comparison................................................................ 87

Judiciary - Three Year Comparison.............................................................................. 88

Law Enforcement - Three Year Comparison...............................................................89

Capital Improvements and Contingency - Three Year Comparison....................... 90

 

 V.        LIAISON COMMITTEE BUDGETS

A.        COUNTY SERVICES COMMITTEE

Description of Programs - County Services.............................................................. 91

Advisory Boards............................................................................................................. 92

Board of Commissioners............................................................................................ 94

Controller........................................................................................................................ 97

County Attorney............................................................................................................ 101

County Clerk................................................................................................................ 103

Drain Commissioner................................................................................................. 106

Economic Development........................................................................................... 109

Equalization/Tax Mapping......................................................................................... 112

Facilities...................................................................................................................... 115

Fair Board................................................................................................................... 118

Farmland/Open Space Millage.............................................................................. 120

Financial Services..................................................................................................... 122

Hotel/Motel Tax Proceeds........................................................................................ 125

Housing Commission.............................................................................................. 126

Human Resources....................................................................................................128

Management Information Services........................................................................ 131

Parks........................................................................................................................... 134

Purchasing................................................................................................................. 141

Register of Deeds..................................................................................................... 147

Department of Transportation and Roads........................................................... 150

Treasurer.................................................................................................................... 152

Tri-County Regional Planning................................................................................ 155

B.        INTERGOVERNMENTAL SERVICE FUNDS

 Description of Programs - Intergovernmental Service...................................... 157

Employee Benefit Fund.......................................................................................... 158

Building Authority Operating Fund.........................................................................158

Intergovernmental Service Fund............................................................................159

Liability Insurance.................................................................................................... 159

Utilities........................................................................................................................160

Workers Compensation Fund...............................................................................160

Work Study................................................................................................................ 161

  C.        HUMAN SERVICES COMMITTEE

 Description of Programs - Human Services.......................................................163

Central Michigan 2-1-1 Alliance............................................................................ 164

Community Agencies............................................................................................. 165

Community Mental Health...................................................................................... 168

Department of Human Services........................................................................... 170

Health........................................................................................................................ 172

Medical Care Facility............................................................................................... 185

Medical Examiner.................................................................................................... 187

Mid-South Substance Abuse Commission....................................................... 188

MSU Extension........................................................................................................ 190

Transportation Millage........................................................................................... 198

Tri-County Aging Consortium................................................................................ 200

Veteran Affairs.......................................................................................................... 201

D.        JUDICIARY COMMITTEE

 Description of Programs - Judiciary..................................................................... 207

Circuit Court - Family Division............................................................................... 208

Circuit Court - Friend of the Court......................................................................... 214

Circuit Court - General Jurisdiction...................................................................... 217

District Court............................................................................................................. 220

Jury Administration.................................................................................................. 224

Probate Court........................................................................................................... 225

 E.         LAW ENFORCEMENT COMMITTEE

 Description of Programs - Law Enforcement...................................................... 229

Animal Control........................................................................................................... 230

Community Corrections.......................................................................................... 234

Ingham County 911 Dispatch Center.................................................................... 239

Homeland Security and Emergency Operations................................................ 241

Prosecuting Attorney................................................................................................ 244

Sheriff......................................................................................................................... 247

Tri-County Metro Narcotics Squad........................................................................ 250

  VI.       DEBT SERVICE

 Debt Service Summary.......................................................................................... 253

2013 Summary of Debt Financed by Tax Levy and General Fund................. 255

Computation of Legal Debt Margin - Unaudited............................................... 256

Summary of Major Obligations Incurred by Ingham County........................... 257

Five Year Summary of General Obligation Bonds........................................... 258

Drain Debt Service Funds.................................................................................... 259

Grady Porter Building Renovation....................................................................... 260

Human Services Building Refunding/Courthouse Square Debt.................. 261

Jail Renovation Debt............................................................................................. 262

911 Dispatch Center............................................................................................. 263

Veterans Memorial Courthouse......................................................................... 264

 VII.      CAPITAL BUDGET

 The Capital Budget Process............................................................................... 265

Overview of the Proposed 2013 Capital Budget............................................... 265

Major Projects......................................................................................................... 265

Maintenance and Improvements......................................................................... 266

Equipment and Furniture....................................................................................... 266

Data Processing Equipment................................................................................. 266

Other County Expenditures.................................................................................... 266

Effect on Operating Budget.................................................................................... 267

Format of the Proposed 2013 Capital Budget.................................................... 267

Policy Statement for Capital Improvements........................................................ 268

2013 Capital Improvements Requests and Sources of Funding................... 271

Description of Funded Projects............................................................................. 275

 VIII.     STAFFING HISTORY

 Summary of 2013 Staffing.................................................................................... 279

2013 Staffing History............................................................................................... 280

Staffing History by Committee............................................................................... 281

2013 Approved Position List................................................................................. 282

IX.       APPENDIX

 Budget Policies - R94-93...................................................................................... 289

Line Item Transfer Policy Summary...................................................................... 291

Deposit and Investment of County Funds - R97-14.......................................... 294

Investment Policy - R98-110................................................................................... 295

Equipment Definition for Computer Equipment - R99-137.............................. 301

Deposit and Investment of County Funds - R01-07.......................................... 302

Resolution Adopting Policy on Financial Reserves - R02-017....................... 303

Purchasing Policies - R02-178............................................................................. 304

Amending Definition of Cost Categories - R04-253......................................... 306

Increasing Financial Reporting Threshold for Fixed Assets - R06-032........ 308

Change County’s Purchasing Policies and Procedures - R09-095.............. 309

Financial Depository Resolution – R12-74......................................................... 310

2013 Budget Calendar – R12-75.......................................................................... 312

Areas of Priority Guiding 2013 Activities and Budget Process – R12-126.... 314

Notice of Public Hearing......................................................................................... 317

General Appropriations Resolution – R12-353................................................. 318

Resolution Amending the 2012 Apportionment Report and 2013

Appropriations Resolution – R12-353................................................................ 322

X.        BUDGET GLOSSARY................................................................................................................... 323

XI.      INDEX