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