2014 Adopted Budget

TABLE OF CONTENTS

 Letter of Transmittal

Organizational Chart

The 2014 Ingham County Budget

 I.          STRATEGIC PLANNING INFORMATION

 2014 Budget Strategic Plan: Executive Summary

Strategic Planning and the 2014 Budget

Objective: Enhance Access to County Records

Objective: Provide a Quality Transportation System Network including Roads

Objective: Provide a Suitable and Ecologically Sensitive Drainage System

Objective: Provide Recreational Opportunities

Objective: Foster Economic Well Being

Objective: Promote Environmental Protection, Smart Growth, Conservation

Objective: Prevent and Control Disease

Objective: Promote Accessible Health Care.

Objective: Assist in Meeting Basic Needs

Objective: Foster Appropriate Youth Development

            Objective: Support Public Safety

Objective: Assure Judicial Processing

Objective: Provide Appropriate Sanctions for Adult Offenders

Objective: Provide Appropriate Sanctions and Treatment for at Risk Juveniles

Objective: An Educated and Participating Citizenry

Objective: An Ongoing Capacity for Intergovernmental Collaboration

Objective: A Quality Workforce

Objective: Cost Effective Delivery of County Services

Objective: Maximum Use of Technology

Objective: Commitment to Fairness, Opportunity and Eliminating Inequalities

Budget for Ingham County Government by Services Area

 II.         INTRODUCTION

Organizational Structure

Scope of Budget

The Operating Budget Process

Types of Budgeted Funds

Funds Used to Account for Ingham County Departments and Activities

Ingham County Profile

 III.       OVERVIEW OF THE INGHAM COUNTY BUDGET

2014 Ingham County Budget - All Funds

Adopted 2014 Ingham County Budget

Comparison to Previous Year

Summary of Services

Introduction

Overall Increase for 2014.

Multi-Year Projection

Budget Strategies

Revenue Projection Methods

Tax Revenue

Intergovernmental Revenues

Department Generated Revenue

Use of Fund Balance

2014 Expenditures

Addressing the Strategic Plan in the 2014 Budget

Conclusion

Tax Rates and Levies

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

2014 Budgeted Sources and Uses of Funds by Fund Type

Sources of Funds

Projections of Unreserved Fund Balances

 IV.       GENERAL FUND BUDGET SUMMARY

2014 General Fund by Committee

Revenue Summary - Three Year Comparison

Expenditure Summary - Three Year Comparison

County Services - Three Year Comparison

Human Services - Three Year Comparison

Law & Courts - Three Year Comparison

Capital Improvements and Contingency - Three Year Comparison

V.        LIAISON COMMITTEE BUDGETS

A.        COUNTY SERVICES COMMITTEE

Description of Programs - County Services

Advisory Boards

Board of Commissioners

Controller

County Attorney.

County Clerk.

Drain Commissioner

Economic Development

Equalization/Tax Mapping

Facilities

Fair Board

Farmland/Open Space Millage

Financial Services

Hotel/Motel Tax Proceeds

Housing Commission.

Human Resources.

Management Information Services

Parks

Potter Park Zoo

Purchasing

Register of Deeds

Road Department

Treasurer

Tri-County Regional Planning

B.         INTERGOVERNMENTAL SERVICE FUNDS

Description of Programs - Intergovernmental Service

Employee Benefit Fund

Building Authority Operating Fund

Intergovernmental Service Fund

Liability Insurance

Utilities

Workers Compensation Fund

Work Study

C.        HUMAN SERVICES COMMITTEE

Description of Programs - Human Services

Central Michigan 2-1-1 Alliance

Community Agencies

Community Mental Health

Community Mental Health Substance Abuse Commission

Cooperative Extension

Department of Human Services

Health

Medical Care Facility

Medical Examiner

Transportation Millage

Tri-County Aging Consortium

Veteran Affairs

D.        LAW & COURTS COMMITTEE

Description of Programs - Law & Courts

Animal Control

Circuit Court - Family Division

Circuit Court - Friend of the Court

Circuit Court - General Jurisdiction

Community Corrections

District Court

Homeland Security and Emergency Operations

Ingham County 911 Dispatch Center

Jury Administration

Probate Court

Prosecuting Attorney

Sheriff

Tri-County Metro Narcotics Squad.

 VI.       DEBT SERVICE

 Debt Service Summary

2014 Summary of Debt Financed by Tax Levy and General Fund

Computation of Legal Debt Margin - Unaudited

Summary of Major Obligations Incurred by Ingham County

Five Year Summary of General Obligation Bonds

Drain Debt Service Funds

Grady Porter Building Renovation

Human Services Building Refunding/Courthouse Square Debt

Jail Renovation Debt

911 Dispatch Center

Veterans Memorial Courthouse

 VII.      CAPITAL BUDGET

The Capital Budget Process

Overview of the Proposed 2014 Capital Budget

Major Projects

Maintenance and Improvements

Equipment and Furniture

Data Processing Equipment

Other County Expenditures

Effect on Operating Budget.

Format of the Proposed 2014 Capital Budget

Policy Statement for Capital Improvements

2014 Capital Improvements Requests and Sources of Funding

Description of Funded Projects

VIII.     STAFFING HISTORY

 Summary of 2014 Staffing

2014 Staffing History

Staffing History by Committee

2014 Approved Position List

IX.       APPENDIX

 Budget Policies - R94-93.

Line Item Transfer Policy Summary

Investment Policy - R98-110

Equipment Definition for Computer Equipment - R99-137

Deposit and Investment of County Funds - R01-07

Resolution Adopting Policy on Financial Reserves - R02-017

Purchasing Policies - R02-178

Amending Definition of Cost Categories - R04-253

Increasing Financial Reporting Threshold for Fixed Assets - R06-032

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

Financial Depository Resolution – R12-74

2014 Budget Calendar – R13-99

Areas of Priority Guiding 2014 Activities and Budget Process – R12-186

Notice of Public Hearing

General Appropriations Resolution – R13-416

 X.        BUDGET GLOSSARY

 XI.       INDEX