2008-2009 - Saginaw County

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SUMMARY OF SIGNIFICANT BUDGET POLICIES BUDGETS AND BUDGETARY ACCOUNTING The County follows these procedures in establishing the budgetary data reflected in the budget book: • Prior to June 30, the County Controller submits to the Board of Commissioners a proposed operating budget. • Public Hearings are conducted by the Board of Commissioners to obtain taxpayer comments. • Prior to September 30, the budget is legally enacted through passage of a resolution. The budget is adopted at the fund and activity level for the General Fund and at the fund basis for the rest of the funds. These are the legal levels of control. • The County Controller is authorized to transfer budgeted amounts between accounts within the same department of any fund upon written request by a department or division head for amounts up to the lesser of $50,000 or 5% of the budget for non-equipment expenditures and up to $25,000 for equipment expenditures. Revisions that alter the total expenditures of any fund or total activity within a fund must be approved by the Board of Commissioners. • Annual budgets are legally adopted and formal budgetary integration is employed as a management control device during the year for the General Fund and Special Revenue Funds. Annual Informational Budget Summaries are prepared for Enterprise Funds (except the Building Authority Administration Fund) and Internal Service Funds. Additional annual informational summaries for Fiduciary Funds are also included. • Budgets for General and Special Revenue Funds are prepared on a modified accrual basis, while the Internal Service and Enterprise Fund budgets are prepared using the accrual basis of accounting. Both methods are consistent with Generally Accepted Accounting Principles (GAAP) and consistent with the basis of accounting. • Budget appropriations lapse at the end of the year. • The original budget can be amended during the year in compliance with local and state laws. The budget to actual expenditures in financial statements represent the final budgeted expenditures as amended by the County. • The County’s annual budgeting process includes the adoption of a budget resolution to establish the manner in which a surplus fund balance in the General Fund is distributed among the County funds. The budget resolution adopted for the year ended September 30, 2009, established that the 2009 General Fund budgeted surplus be transferred as follows: two-thirds (2/3) of any such surplus shall be transferred to the Public Improvement Fund, and one-third (1/3) to the General Fund Reserve Fund Balance. BUDGETARY CONTROLS The County maintains budgetary controls to ensure compliance with legal provisions embodied in the annual appropriation resolution. The Financial Management System provides on-line access to account transactions and activity balances. It also conducts budget checks to verify that sufficient funds are available within an approved budget prior to authorizing payments. 62
GENERAL FUND General Fund - This fund is used to account for all of the revenues and expenditures of the County not specifically provided for in other funds. Money for the operation of this fund is supplied from general property taxes, federal and state grants, state revenue sharing, licenses and permits, charges for current services, revenues from use of money and property, and all other revenue not specifically designated for other purposes. This fund shares a depository with other unrestricted funds. It is subject to the budgetary requirements of Act 2 of the Public Acts of 1968, as amended. 63
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COUNTY OF SAGINAW 2008 BOARD OF COM
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COUNTY OF SAGINAW 2009 BUDGET TABLE
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COUNTY OF SAGINAW 111 SOUTH MICHIGA
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State Revenue Sharing State Revenue
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Health Insurance premiums for Retir
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Prosecuting Attorney/Welfare Enforc
Page 13 and 14: Vision 20/20 The County of Saginaw
Page 15 and 16: SUMMARY The objective of this Fisca
Page 17 and 18: County of Saginaw Board of Commissi
Page 19 and 20: County of Saginaw Principal Non-Ele
Page 21 and 22: UNFINISHED BUSINESS - SEPTEMBER 23,
Page 23 and 24: SAGINAW COUNTY FISCAL 2008/2009 BUD
Page 25 and 26: BE IT FURTHER RESOLVED #4, That the
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Page 53 and 54: RESOLUTION D September 23, 2008 WHE
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Page 57 and 58: SAGINAW COUNTY 2008/2009 BUDGET SUM
Page 59 and 60: SAGINAW COUNTY 2008/2009 BUDGET SUM
Page 61 and 62: During June, the Financial Services
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Page 67 and 68: SAGINAW COUNTY 2009 BUDGET FUND: 10
Page 81 and 82: FUND: 101 GENERAL OPERATING ACTIVIT
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SAGINAW COUNTY 2009 BUDGET FUND: 10
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FUND: 101 GENERAL OPERATING ACTIVIT
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SPECIAL REVENUE FUNDS County Road P
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SPECIAL REVENUE FUNDS (Continued) P
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SPECIAL REVENUE FUNDS (Continued) M
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FUND: 208 PARKS & RECREATION ACTIVI
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FUND: 215 FRIEND OF COURT ACTIVITY:
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FUND: 221 HEALTH SERVICES ACTIVITY:
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FUND: 221 HEALTH SERVICES ACTIVITY:
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FUND: 228 SOLID WASTE MANAGEMENT AC
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FUND: 238 COMMISSION ON AGING ACTIV
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FUND: 238 COMMISSION ON AGING ACTIV
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FUND: 240 MOSQUITO ABATEMENT COMMIS
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FUND: 240 MOSQUITO ABATEMENT COMMIS
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FUND: 245 PUBLIC IMPROVEMENT ACTIVI
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FUND: 256 REGISTER OF DEEDS AUTOMAT
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FUND: 269 LAW LIBRARY ACTIVITY: 145
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FUND: 274 MI WORKS-SERVICE CENTERS
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FUND: 274 MI WORKS-SERVICE CENTERS
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FUND: 276 MICHIGAN WORKS ADMINISTRA
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FUND: 278 SPECIAL PROJECTS ACTIVITY
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FUND: 280 SHERIFF-SPECIAL PROJECTS
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FUND: 290 SOCIAL WELFARE ACTIVITY:
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FUND: 292 CHILD CARE ACTIVITY: 6630
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ENTERPRISE FUNDS Parking System Fun
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FUND: 581 AIRPORT ACTIVITY: 53900 H
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INTERNAL SERVICE FUNDS Retiree Heal
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FUND: 638 EQUIPMENT REVOLVING FUND
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FUND: 653 MAILING DEPARTMENT FUND A
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FUND: 698 EMPLOYEE BENEFITS ACTIVIT
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FIDUCIARY FUNDS HealthSource Sagina
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FUND: 721 LIBRARY (PENAL) ACTIVITY:
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CAPITAL IMPROVEMENT PLAN INTRODUCTI
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FMB212P SAGINAW COUNTY, MICHIGAN SU
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SAGINAW COUNTY, MICHIGAN CAPITAL IM
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The following fees shall be incorpo
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FY 2009 Fee Description Authority F
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Health Department FY 2009 Fee Descr
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Sheriff's Department FY 2009 Fee De
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2008-2009 - Saginaw County

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