fiscal year 2021 adopted budget - isabella county

Fiscal Year 2021

Adopted Budget

Approved September 15, 2020

the COUNTY of

ISABELLA

TABLE OF CONTENTS

Isabella County Officials ............................................................ 2

Budget Message ...................................................................... 3-10

Budget Resolution No. 20-09-01 .......................................... 11-13

Budget Summary .................................................................. 14-18

Department Staffing ............................................................ 19-21

Personnel Changes .................................................................... 22

Capital Improvements ......................................................... 23-24

Special Revenue Funds - Attachment A ............................. 25-28

Proprietary Funds ................................................................ 29-30

Detail of General Fund Budget ........................................... 31-49

Detail of Parks and Recreation Budget .............................. 50-53

Detail of Commission on Aging Budget ............................. 54-60

Detail of Central Dispatch/Emergency Mgt. Budget ........ 61-63

Detail of Materials Recovery Facility Budget ................... 64-66

Isabella County Officials

Board of Commissioners

District 1

George A. Green

Chairperson

District 2

Frank Engler

District 3

Jerry Jaloszynski

District 4

Jim Horton

Vice-Chairperson

District 5

James Moreno

District 6

Steve Swaney

District 7

Tobin Hope

Trial Court Judges

Chief Judge

Honorable Eric R. Janes

Probate Judge

Honorable Stuart Black

Circuit Judge

Honorable Mark H. Duthie

Circuit Judge

Honorable Sara Spencer-Noggle

Other Elected Officials

Clerk

Mindé B. Lux

Drain Commissioner

Robert Willoughby

Prosecuting Attorney

David R. Barberi

Register of Deeds

Karen R. Jackson

Sheriff

Michael Main

Treasurer

Steven W. Pickens

__________________________________________________________

Administrator/Controller

Margaret A. McAvoy

2

ISABELLA COUNTY BOARD OF COMMISSIONERS

RESOLUTION NO. 20-09-01

Fiscal Year 2021 Budget Resolution and General Appropriations Act

WHEREAS, the Uniform Budgeting and Accounting Act, Public Act 2 of 1968, as amended,

requires each local unit of government to adopt a balanced budget for all required funds; and

WHEREAS, the Board of Commissioners has reviewed the recommended funding and anticipated

revenues as brought forth by the County Administrator/Controller’s Office and believes the same to

contain funds sufficient to finance approved County services; and

WHEREAS, the Board of Commissioners of Isabella County, Michigan, duly advertised a public

hearing on the proposed budget for Fiscal Year (FY) 2021, as required by the Uniform Budgeting and

Accounting Act.

NOW THEREFORE BE IT RESOLVED, that the Board of Commissioners of Isabella County,

Michigan, does hereby approve the FY 2021 budget for the General Fund, showing revenues and

expenditures each totaling $21,013,710 based on an approved millage of 6.6100 mills; and

BE IT FURTHER RESOLVED, that the FY 2021 Isabella County Budget is hereby adopted on a

fund and activity center basis for all funds, subject to all County policies regarding the expenditure of

funds and the conditions set forth in this Resolution; and

BE IT FURTHER RESOLVED, that the following tax rates are hereby authorized to be levied for

the tax year, including authorized debt service, as summarized below:

General Government Operations 6.6100 mil

Commission on Aging 0.8776 mil

Medical Care Facility 0.9795 mil

Parks and Recreation 0.3500 mil

Transportation 0.8620 mil

GRAND TOTAL 9.6791 mil

and

BE IT FURTHER RESOLVED, that the Board of Commissioners hereby approves salaries

effective January 1, 2021, of:

County Commissioner District 1, 2 & 3 $7,500

County Commissioner District 4, 5, 6 & 7 $7,000

Board of Commissioners, Chairperson District salary plus $500

County Clerk $81,807

County Drain Commissioner $66,998

County Register of Deeds $74,033

11

County Treasurer $85,357

County Prosecuting Attorney $121,965

County Sheriff $99,887

Isabella County Road Commissioner (per MCL 224.8[2]) $4,800

and

BE IT FURTHER RESOLVED, per Michigan statute (MCL 224.8[3]), that Isabella County Road

Commissioners shall be eligible for health insurance coverage equivalent to that afforded to members of

the Isabella County Board of Commissioners. Road Commissioners shall not be eligible for payment in

lieu of health insurance coverage; and

BE IT FURTHER RESOLVED, that the meeting per diem rates for standing boards, commissions

and committees appointed by the Board of Commissioners shall be set as indicated below, effective on

October 1, 2020:

Board of Public Works $30.00 Human Rights Committee $25.00

Boundary Commission $25.00 Jury Board $30.00

Building Authority $25.00 Parks and Recreation Commission $25.00

Canvassing Board $25.00 Planning Commission $30.00

Commission on Aging $25.00 Plat Board $25.00

Construction Board of Appeals $25.00 Veterans’ Affairs $25.00

Family Independence Agency $25.00 Zoning Board of Appeals $30.00

and

BE IF FURTHER RESOLVED, that the approved employee positions on the authorized staffing

level roster contained in the budget, shall limit the number of employees who can be employed and no

funds are appropriated for any position or employee not on the authorized staffing level roster. Further,

there may be a need to increase or decrease various positions within the budget and/or impose a hiring

freeze and/or impose layoffs because of unforeseen financial changes. Therefore, the authorized staffing

level roster list may be changed from time to time by the Board and/or the Board may impose a hiring

freeze. County Elected Officials and County Department Heads shall abide by whatever changes are made

by the Board, if any, relative to the approved positions and the number of employees stated in the

authorized staffing level roster; and

BE IT FURTHER RESOLVED, that certain positions contained in the authorized staffing level

roster which are supported in some part by a grant, cost sharing, or other sources of outside funding, are

only approved contingent upon the County receiving the budgeted revenues. In the event outside funding

is not received, or the County is notified that it will not be received, then said positions shall be considered

unfunded and removed from the authorized staffing level roster; and

BE IT FURTHER RESOLVED, that the Administrator/Controller is required and directed to

automatically reduce any department each time a reduction is made in federal, state and local funds. The

affected department head shall promptly make the necessary layoffs and advise those affected by the

service that those services are being discontinued as a result of federal, state and/or local cutbacks; and

12

20202019 Amended 2021

Sources of Funds Actual Budget Adopted

Taxes 11,969,477 12,432,693 13,620,484 Licenses and Permits 345,141 287,275 185,200 Federal and State 3,387,986 3,533,999 3,353,063 Charges for Services 2,271,159 2,344,400 2,012,100 Fines and Forfeitures 124,425 142,650 112,000 Interest and Rents 400,023 300,725 286,352 Other Revenue 199,357 201,800 171,600

Delinquent Tax Revolving 800,000 800,000 0Transfer in Commissary 75,198 150,000 99,413

Transfer in ROD Automation 8,134 10,000 11,167 Transfer in Indirect Costs 592,109 753,557 772,882 Transfer in Other Funds 0 0 76,310 Use of Fund Balance 0 1,204,283 313,139

Total Revenues (includes use of Fund Balance) 20,173,015$ 22,161,382$ 21,013,710$

2020Expenditures 2019 Amended 2021by Function Actual Budget Adopted

Legislative 203,150 211,968 206,063 Judicial 3,808,293 4,132,053 4,303,277 General Government 6,065,192 7,058,510 5,884,374 Public Safety 6,069,940 7,115,271 7,324,175 Community & Econ Development 443,209 420,523 373,947 Public Works 334,682 375,700 381,126 Health and Welfare 1,058,920 1,066,636 1,099,830 Contingency 0 50,000 50,000 Other Financing Uses 1,902,271 1,730,721 1,390,926

Total Expenditures 19,885,665$ 22,161,382$ 21,013,710$

Beginning Fund Balance:Nonspendable 74,279$ 224,279$ 224,279$ Restricted -$ -$ -$ Committed -$ -$ -$ Assigned 3,120,819$ 3,120,819$ 3,120,819$ Unassigned 5,508,471$ 5,645,821$ 4,441,538$

Change (Use) of Fund Balance 287,350 (1,204,283) (313,139) Ending Fund Balance 8,990,919$ 7,786,636$ 7,473,497$

Isabella County General Fund Adopted Budget

14

20202019 Amended 2021

Sources of Funds Actual Budget Adopted

Taxes 11,969,477 12,432,693 13,620,484 Licenses and Permits 345,141 287,275 185,200 Federal and State 3,387,986 3,533,999 3,353,063 Charges for Services 2,271,159 2,344,400 2,012,100 Fines and Forfeitures 124,425 142,650 112,000 Interest and Rents 400,023 300,725 286,352 Other Revenue 199,357 201,800 171,600 Delinquent Tax Revolving 800,000 800,000 - Transfer in Commissary 75,198 150,000 99,413 Transfer in ROD Automation 8,134 10,000 11,167 Transfer in Indirect Costs 592,109 753,557 772,882 Transfer in Other Funds - - 76,310 Use of Fund Balance - 1,204,283 313,139

TOTAL Revenues 20,173,015$ 22,161,382$ 21,013,710$

Isabella County General Fund

Revenue Summary

Taxes 65%

Licenses and Permits1%

Federal and State 16%

Charges for Services10%

Fines and Forfeitures 1%

Interest and Rents 1%

Other Revenue 1%Delinquent Tax Revolving 0% Transfer in Commissary

0%

Transfer in ROD Automation 0%

Transfer in Indirect Costs 4%

Transfer in Other Funds0%

Use of Fund Balance 1%

2021 Adopted Budget

Taxes Licenses and PermitsFederal and State Charges for ServicesFines and Forfeitures Interest and RentsOther Revenue Delinquent Tax RevolvingTransfer in Commissary Transfer in ROD AutomationTransfer in Indirect Costs Transfer in Other FundsUse of Fund Balance

15

20202019 Amended 2021

Expenditures by Function Actual Budget Adopted

Legislative 203,150 211,968 206,063 Judicial 3,808,293 4,132,053 4,303,277 General Government 6,065,192 7,058,510 5,884,374 Public Safety 6,069,940 7,115,271 7,324,175 Community & Econ Development 443,209 420,523 373,947 Public Works 334,682 375,700 381,126 Health and Welfare 1,058,920 1,066,636 1,099,830 Contingency 0 50,000 50,000 Other Financing Uses 1,902,271 1,730,721 1,390,926

TOTAL Expenditures 19,885,665$ 22,161,382$ 21,013,710$

Isabella County General Fund

Expenditure Summary

Legislative 1%

Judicial 20%

General Government28%

Public Safety 35%

Community & Econ Development 2%

Public Works 2%

Health and Welfare 5%

Contingency 0%

Other Financing Uses7%

2021 Adopted Budget

Legislative Judicial

General Government Public Safety

Community & Econ Development Public Works

Health and Welfare Contingency

Other Financing Uses

16

2021 Adopted Budget

GENERAL FUND EXPENDITURES

Expenditures by Function

2020

2019 Amended 2021 2021

Isabella County General Fund Budget Actual Budget Requested Adopted

LEGISLATIVEBoard of Commissioners 203,150 211,968 211,910 206,063

JUDICIAL

Trial Court 3,367,477 3,652,359 3,785,015 3,849,210

Adult Drug Court 83,144 103,889 87,950 87,048

Juvenile Drug Court 95,626 108,112 99,004 98,468

Swift And Sure Sanctions 202,764 207,139 206,940 204,049

Jury Board 2,021 3,200 5,200 5,200

Family Court 57,262 57,354 60,195 59,302

3,808,293 4,132,053 4,244,304 4,303,277

GENERAL GOVERNMENT

Administration 1,141,843 1,855,806 1,174,386 934,325

Elections 47,867 116,250 61,700 56,450 County Clerk 533,638 562,117 599,483 590,070 Equalization 333,860 323,344 329,664 334,542

Prosecuting Attorney 1,247,933 1,360,623 1,350,604 1,324,854

Managed Assigned Counsel 160,056 180,000 180,000 180,000

Register of Deeds 374,954 401,996 433,097 413,263

Remonumentation 67,065 64,000 60,000 60,000

County Treasurer 210,796 234,493 246,795 241,511

Information Management 289,947 291,603 248,267 298,468

Building Authority 92,572 250 - -

Building and Grounds 672,563 882,044 839,609 687,978

Court Building Costs 302,909 176,727 180,238 175,851

Central Services 70,493 85,000 80,000 80,000

Drain Commissioner 354,327 352,529 356,840 337,628

Cooperative Extension 164,367 171,728 170,680 169,435

6,065,192 7,058,510 6,311,363 5,884,374

PUBLIC SAFETY

Sheriff 2,677,426 3,267,903 3,397,137 3,299,532

Road Patrol 108,999 107,885 123,825 120,380

Marine Safety 5,599 5,100 5,100 5,100

Corrections 2,825,786 3,141,599 3,356,575 3,325,890

Emergency Management 95,039 213,206 252,482 226,596 Animal Control 357,091 379,578 378,464 346,677

6,069,940 7,115,271 7,513,583 7,324,175

COMMUNITY AND ECONOMIC DEVELOPMENT

Community Development 443,209 420,523 371,099 373,947

443,209 420,523 371,099 373,947

PUBLIC WORKS

Drains at Large 302,899 315,840 326,050 326,050

Landfill 31,783 59,860 86,395 55,076

334,682 375,700 412,445 381,126

17

2021 Adopted Budget

GENERAL FUND EXPENDITURES

Expenditures by Function

2020

2019 Amended 2021 2021


HEALTH AND WELFARE

Substance Abuse 152,370 148,149 135,120 135,120

Medical Examiner 150,366 158,078 173,466 173,466

Mental Health 216,300 216,300 216,300 216,300

District Health Allocation 385,270 385,270 417,305 417,305

Veterans Affairs 139,098 140,689 140,318 139,489

Human Rights Committee 4,091 6,150 6,150 6,150

Other 11,425 12,000 12,000 12,000

1,058,920 1,066,636 1,100,659 1,099,830

CONTINGENCY

Contingency - 50,000 50,000 50,000

OTHER FINANCING USES:

Trans Out-Friend of Court 40,000 140,000 230,000 230,000

Trans Out-Law Library 18,000 16,600 19,900 19,900

Trans Out-Child-Probate 873,600 600,000 450,000 450,000

Trans Out-Child Care-DSS 246,400 100,000 50,000 50,000

Trans Out-Court/Jail Debt 276,870 256,123 - -

Trans Out-Recycling 100,000 280,000 300,000 300,000

Trans Out-Comm. Alternatives 71,544 64,000 60,000 60,000

Trans Out-MIDC Fund 233,307 238,440 238,206 238,206

Trans Out-FIA 5,000 5,000 5,000 5,000

Transfers to Other Funds 37,550 30,558 187,820 37,820

1,902,271 1,730,721 1,540,926 1,390,926

TOTAL EXPENDITURES AND OTHER

FINANCING USES 19,885,665 22,161,382 21,756,290 21,013,710

18

2021 Adopted BudgetDEPARTMENT STAFFING

FY 2020 FY 2021

Fund 101 Department 101 FTE s FTE s Salary Benefit Costs Total

Commissioners 1.89 1.89 51,000 110,513 161,513


Trial Court 43.00 43.00 2,164,976 1,255,334 3,420,311


Adult Drug Court 1.00 1.00 59,134 17,914 77,048


Juvenile Drug Court 1.00 1.00 62,793 32,075 94,868


Swift and Sure Sanctions 2.00 2.00 104,935 59,614 164,549


Family Court 1.00 1.00 33,762 22,040 55,801


Administration 7.00 7.00 479,088 192,302 671,390


Elections 0.00 0.00 1,700 - 1,700


County Clerk 7.00 7.00 319,125 214,900 534,024


Equalization 2.00 2.00 102,360 72,732 175,092


Prosecuting Attorney 14.00 14.00 784,534 442,325 1,226,859


Register of Deeds 4.77 4.77 223,868 124,744 348,612


Treasurer 2.50 2.00 151,149 72,013 223,162

19


FY 2020 FY 2021


Information Systems 2.00 2.00 137,637 53,331 190,968


Building and Grounds 5.00 5.00 212,663 134,190 346,853


Court Building 1.77 1.77 54,002 25,849 79,851


Drain Commissioner 3.65 3.65 179,127 130,120 309,247


Sheriff 24.00 24.00 1,830,933 1,090,868 2,921,801


Secondary Road Patrol 1.00 1.00 74,849 41,480 116,329


Mid Michigan Comm. College 1.00 1.00 36,672 3,719 40,391


Corrections 26.85 26.85 1,542,126 736,751 2,278,877


Community Development 2.50 2.50 156,518 84,518 241,035


Emergency Management 1.02 1.02 52,372 11,172 63,543


Animal Control 2.77 2.00 81,781 53,946 135,727


Sanitary Landfill 0.10 0.10 4,799 564 5,363


Veterans Affairs 1.00 1.00 59,506 21,472 80,978

20


FY 2020 FY 2021


Geographic Information Systems 0.77 0.77 36,027 3,368 39,395

Fund 208 FTE s FTE s Salary Benefit Costs Total

Parks and Recreation 18.25 18.25 617,593 156,296 773,889


Friend of the Court 10.00 10.00 473,335 319,267 792,601


Community Services 1.00 1.00 48,416 30,177 78,594


Community Corrections 1.00 1.00 51,413 34,764 86,177


Indigent Defense 12.00 11.00 568,802 260,277 829,079


Commission on Aging 25.82 25.82 1,017,247 579,258 1,596,505


Child Care Fund 1.00 1.00 60,902 35,582 96,484


Central Dispatch 14.00 14.00 757,031 365,567 1,122,598


Inspections 4.50 4.50 214,345 130,166 344,511


Lake Isabella Water Supply 0.25 0.25 11,999 1,409 13,408


Recycling Material Recovery Facility 10.85 11.08 423,644 237,847 661,491


Delinquent Tax Revolving Fund 2.00 2.00 83,798 43,734 127,532


PA 123 Fund 1.00 1.00 49,794 26,831 76,626

21

FY 2021 Personnel Changes

Fund/ FT/ Hrs/ Salary Incremental Recommd.

Dept. Title of Position PT Wk Grade New Other Wages Benefits Costs Comments Admin

GF/Building & Grounds Full Time Custodian FT 37.5 6 x 6,249 26,461 32,710

Change from part time to full time;

PT wage & benefits = $23,588

FT wages & benefits = $56,298 No

Isabella County

22

Fund/ Requested Recommended Notes and Department Project Cost Admin. Other Sources

GF/ Building & Grounds County Building-Penthouse Roof Replacement 55,000$ 55,000$ General Fund - Building & Grounds Dept.

GF/Sheriff Patrol Vehicle Replacement-1 Ford SUV 47,155$ 47,155$ General Fund - Sheriff Dept.

*Vehicle: $33,352, Equipment: $13,803

Patrol Vehicle Replacement-Ford F-150 52,258$ 52,258$ General Fund - Sheriff Dept.

*Vehicle: $35,985, Equipment: $16,273

CAD Export Software 11,059$ 11,059$ General Fund - Sheriff Dept.

Total General Fund Capital Requests 165,472$ 165,472$

Isabella County

FY 2021 Capital Improvement Requests Summary

General Fund

23

Fund/ Requested Recommended Notes and

Department Project Cost Admin. Other Sources

CD/911 Motorola Console 650,000$ -$ 911 Surcharge & General Fund Request

CAD Project 300,000$ -$ 911 Surcharge

*Assign $300,000 to future Motorola Console Project*

Inspections Vehicle Replacement (Pickup Truck) 27,500$ 27,500$ Inspections Fund

LIWS Well #2 Rehabilitation 15,000$ -$ LIWS Fund

Parks 1/2 Ton Pickup Truck 28,000$ 28,000$ Parks Fund

102" x 25' Gooseneck Trailer 12,000$ 12,000$ Parks Fund

Tractor 40HP Boomer w/Loader & Backhoe 40,000$ 40,000$ Parks Fund

Gatehouse (HRA & DNP) 40,000$ 25,000$ Parks Fund

MRF Weigh Scale 85,005$ 85,005$ 2% Tribal distributions

Upfeed Belt and Main Ram Cylinder Repair on Baler 86,908$ 86,908$

County Equipment Reserve & City Request - pending

approval by MRF Advisory Board and MP City

Commission

Total Other Funds Capital Requests 1,284,413$ 304,413$

Total General Fund Capital Requests 165,472$ 165,472$

Grand Total 1,449,885$ 469,885$

Isabella County

FY 2021 Capital Improvement Requests Summary

Other Funds

24

2021 Adopted BudgetSPECIAL REVENUE FUNDS

Attachment A

2019 2020 2021

Isabella County Special Revenue Funds Fund No. Actual Amended Adopted

GIS FUND 205 Beginning Fund Bal. 38,535 46,858 46,309

Revenues 32,148 30,000 30,000

Expenses (51,225) (59,107) (74,925)

Transfer from GF 27,400 28,558 31,220

Change(Use) of Fund Bal. 8,323 (549) (13,705)

Ending Fund Bal. 46,858 46,309 32,604

PARKS AND RECREATION 208 Beginning Fund Bal. 975,607 1,089,160 912,436

Revenues 1,072,926 1,200,078 1,079,685

Expenses (848,421) (1,265,850) (1,131,142)

Transfer to GF - Indirect Costs (110,952) (110,952) (113,242)

Change(Use) of Fund Bal. 113,553 (176,724) (164,699)

Ending Fund Bal. 1,089,160 912,436 747,737

FRIEND OF THE COURT 215 Beginning Fund Bal. 156,429 23,906 3,895

Revenues 556,130 613,000 613,000

Expenses (728,653) (773,011) (826,201)

Transfer from GF 40,000 140,000 230,000

Change(Use) of Fund Bal. (132,523) (20,011) 16,799

Ending Fund Bal. 23,906 3,895 20,694

ROD AUTOMATION FUND 256 Beginning Fund Bal. 121,366 147,755 150,381

Revenues 48,295 48,250 48,250

Expenses (13,772) (34,826) (33,500)

Transfer to GF (8,134) (10,798) (11,167)

Change(Use) of Fund Bal. 26,389 2,626 3,583

Ending Fund Bal. 147,755 150,381 153,964

COMMUNITY SERVICES 258 Beginning Fund Bal. 148 55 65

Revenues 66,808 72,500 75,000

Expenses (77,051) (76,690) (79,593)

Transfer from GF 10,150 4,200 6,600

Transfer to Other Funds - - -

Change(Use) of Fund Bal. (93) 10 2,007

Ending Fund Bal. 55 65 2,072

25


Attachment A

2019 2020 2021


ISA CO COMM CORRECTION 259 Beginning Fund Bal. 193 9,840 11,148

Revenues 54,623 69,250 69,250

Expenses (116,520) (131,942) (131,002)

Transfer from GF/Other Funds 71,544 64,000 60,000

Change(Use) of Fund Bal. 9,647 1,308 (1,752)

Ending Fund Bal. 9,840 11,148 9,396

INDIGENT DEFENSE 260 Beginning Fund Bal. - - -

Revenues 632,457 1,393,752 1,216,300

Expenses (865,764) (1,470,744) (1,294,633)

Transfer to GF - Indirect Costs - (161,448) (159,873)

Transfer from GF/Other Funds 233,307 238,440 238,206

Change(Use) of Fund Bal. - - -

Ending Fund Bal. - - -

CONCEALED PISTOL LICENSING 263 Beginning Fund Bal. 55,849 70,512 70,507

Revenues 23,162 32,000 30,000

Expenses (8,499) (2,350) (2,000)

Transfer to GF - (29,655) (29,655)

Change(Use) of Fund Bal. 14,663 (5) (1,655)

Ending Fund Bal. 70,512 70,507 68,852

FORFEITURES-PROSECUTOR 264 Beginning Fund Bal. 15,202 15,202 15,202

Revenues - - -

Expenses - - -


Ending Fund Bal. 15,202 15,202 15,202

DRUG LAW ENFORCEMENT 265 Beginning Fund Bal. 19,089 19,108 19,108

Revenues 19 - -

Expenses - - -

Change(Use) of Fund Bal. 19 - -

Ending Fund Bal. 19,108 19,108 19,108

LOCAL CORR OFFICER TRAINI 267 Beginning Fund Bal. 11,545 17,471 17,471

Revenues 12,472 15,000 13,000

Expenses (6,546) (15,000) (13,000)

Change(Use) of Fund Bal. 5,926 - -

Ending Fund Bal. 17,471 17,471 17,471

26


Attachment A

2019 2020 2021


COUNTY LAW LIBRARY 269 Beginning Fund Bal. 87 151 151

Revenues 6,500 6,500 6,500

Expenses (24,436) (23,100) (26,400)

Transfer from GF 18,000 16,600 19,900

Change(Use) of Fund Bal. 64 - -

Ending Fund Bal. 151 151 151

CDBG HSG ASSISTANCE GRANT 273 Beginning Fund Bal. 110,294 138,137 138,137

Revenues 27,843 17,500 17,500

Expenses - (17,500) (17,500)

Transfer from GF - - -


Ending Fund Bal. 138,137 138,137 138,137

TRIBAL DISTRIBUTIONS 280 Beginning Fund Bal. 178,588 88,189 77,189

Revenues 20,500 75,000 75,000

Expenses (105,701) (86,000) (75,000)

Transfer to Other Funds (5,198) - -

Change(Use) of Fund Bal. (90,399) (11,000) -

Ending Fund Bal. 88,189 77,189 77,189

COMMISSION ON AGING 288 Beginning Fund Bal. 2,377,905 2,460,889 2,442,601

Revenues 2,666,785 2,742,604 2,599,726

Expenses (2,327,995) (2,505,086) (2,568,558)



Ending Fund Bal. 2,460,889 2,442,601 2,193,014

FAMILY INDEPENDENCE AGENC 290 Beginning Fund Bal. 170 2,819 2,819

Revenues - - -

Expenses (2,351) (5,000) (5,000)

Transfer from GF 5,000 5,000 5,000


Ending Fund Bal. 2,819 2,819 2,819

27


Attachment A

2019 2020 2021


CHILD CARE FUND 292 Beginning Fund Bal. 468,560 862,669 482,573

Revenues 786,016 834,000 813,500

Expenses (1,511,907) (1,914,096) (1,664,432)

Transfer from GF 1,120,000 700,000 500,000


Ending Fund Bal. 862,669 482,573 131,641

SOLDIERS & SAILORS RELIEF 293 Beginning Fund Bal. 15,015 15,015 13,015

Revenues - - -

Expenses - (2,000) (2,000)

Transfer from GF - - -

Change(Use) of Fund Bal. - (2,000) (2,000)

Ending Fund Bal. 15,015 13,015 11,015

VETERANS TRUST FUND 294 Beginning Fund Bal. 150 150 150

Revenues - - -

Expenses - - -


Ending Fund Bal. 150 150 150

CENTRAL DISPATCH 297 Beginning Fund Bal. 719,858 914,254 758,636

Revenues 1,704,682 1,735,900 1,693,820

Expenses (1,410,604) (2,027,936) (1,701,247)



Ending Fund Bal. 914,254 522,536 654,657

CAPITAL IMPROVEMENT 401 Beginning Fund Bal. 46,614 46,655 46,655

Revenues 41 - -

Expenses - - -

Transfer to GF/Other Funds - - (46,655)

Change(Use) of Fund Bal. 41 - (46,655)

Ending Fund Bal. 46,655 46,655 -

28

2021 Adopted BudgetPROPRIETARY FUNDS

2019 2020 2021

Isabella County Proprietary Funds Fund No. Actual Amended Adopted

BUILDING INSPECTION FUND 542 Beginning Net Position 426,517 560,145 871,074

Revenues 591,242 785,200 425,175

Expenses (407,323) (423,980) (423,644)


Change in Net Position 133,628 310,929 (46,954)

Net investment in capital assets 23,207 34,271 51,288

Unrestricted 536,938 836,803 772,832

Ending Net Position 560,145 871,074 824,120

LAKE ISABELLA WSS-OPER 591 Beginning Net Position 68,150 79,489 90,792

Revenues 31,340 76,879 63,759

Expenses (20,001) (65,576) (65,834)



Unrestricted 41,291 64,406 68,237


RECYCLING FUND 596 Beginning Net Position 1,963,098 1,579,416 1,505,340

Revenues 840,252 937,202 933,700

Expenses (1,248,556) (1,215,900) (1,353,825)

Transfer from GF 100,000 280,000 300,000


Change in Net Position (383,682) (74,076) (194,100)

Net investment in capital assets 1,055,017 935,019 932,337

Restricted for equip. replacement 350,000 350,000 350,000

Unrestricted 174,399 220,321 28,903

Ending Net Position 1,579,416 1,505,340 1,311,240

CONCESSION/COMMISSARY 597 Beginning Net Position 101,552 172,655 172,765

Revenues 339,343 332,100 262,100

Expenses (198,240) (181,990) (158,500)

Transfer to GF (70,000) (150,000) (99,413)

Change in Net Position 71,103 110 4,187


Unrestricted 77,283 98,488 106,164


29

2021 Adopted BudgetPROPRIETARY FUNDS

2019 2020 2021

Isabella County Proprietary Funds Fund No. Actual Amended Adopted

DELINQUENT TAX REVOLVING 616 Beginning Net Position 5,383,434 4,946,949 4,412,300

Revenues 492,674 405,000 345,000

Expenses (129,159) (139,649) (160,777)

Transfer to GF (800,000) (800,000) -

Change in Net Position (436,485) (534,649) 184,223

Unrestricted 4,946,949 4,412,300 4,596,523


PA 123 617 Beginning Net Position 1,536,483 1,858,305 1,887,496

Revenues 497,979 283,400 238,400

Expenses (176,157) (254,209) (258,625)

Transfer to GF - - -


Unrestricted 1,858,305 1,887,496 1,867,271


PA 105 618 Beginning Net Position 49,820 56,773 57,408

Revenues 8,098 3,565 3,550

Expenses (1,145) (2,930) (2,970)

Transfer to GF - - -

Change in Net Position 6,953 635 580

Unrestricted 56,773 57,408 57,988


30

2021 Adopted BudgetGENERAL FUND REVENUES

2020

2019 Amended 2021 2021Isabella County General Fund Budget Actual Budget Requested Adopted

TAXES

253.401.000 PROPERTY TAXES 11,792,039 12,373,693 12,554,491 13,561,484

253.401.001 IN LIEU OF PROP. TAXES 36,865 40,000 40,000 40,000

253.426.000 TRAILER PARK TAXES 4,424 4,000 4,000 4,000

253.441.000 LOCAL COMM STABILIZATION-PP 111,851 - - -

253.447.000 ADMINISTRATION FEE 15,197 6,000 6,000 6,000

253.448.000 SUMMER TAX REIMB 9,103 9,000 9,000 9,000

11,969,477 12,432,693 12,613,491 13,620,484

LICENSES AND PERMITS

215.477.000 CLERK-MARG. LIC/GUN PERM 2,965 3,000 3,200 3,200

215.477.002 MARRIAGE LICENSE FEES 4,665 4,000 5,000 5,000

253.451.000 TRANSIENT MERCHANTS LIC - 25 - -

253.478.000 DOG LICENSES-TREAS 33,372 25,000 20,000 20,000

275.479.000 SOIL EROSION PERMITS 33,919 49,200 10,000 10,000

401.479.001 ZONING PERMITS 44,525 18,050 8,500 12,000

401.653.001 REVENUE-WECS IS WIND SUP & SPR 189,276 150,000 100,000 100,000

430.478.000 DOG LICENSE-AC 36,419 38,000 35,000 35,000

345,141 287,275 181,700 185,200

FEDERAL, STATE, AND LOCAL CONTRIBUTIONS

000.570.003 CONVENT. FACIL/LIQUOR 304,741 296,298 270,239 270,239

000.574.000 STATE SHARED INCOME TAX 1,274,111 995,880 1,332,720 1,332,720

000.574.003 CARES ACT REVENUE - 456,342 - -

000.574.002 STATE SHARED-LIQUOR LIC 19,637 10,000 10,000 10,000

135.540.000 PROBATE JUDGES SAL-STATE 175,449 180,000 180,000 180,000

135.540.001 JUD SAL-STD PYMT-STATE 102,753 95,000 95,000 95,000

135.540.006 STATE GRANT-COURT EQUITY 288,590 280,000 280,000 280,000

135.540.009 ST. GRNT-PROB JUDGE FICA 10,449 10,500 10,500 10,500

135.544.000 DRUG CASE INFO-STATE 19,845 20,000 20,000 20,000

135.562.005 STATE REIMB-CJO 27,317 27,317 27,317 27,317

140.552.000 SCAO DRUG GRANT-STATE 76,735 125,013 87,948 87,948

142.552.000 SCAO DRUG GRANT-STATE 102,214 109,500 99,004 99,004

143.552.000 SCAO DRUG COURT-STATE 199,549 211,800 206,940 206,940

172.532.000 USDA DRAIN REPAIR GRANT 3,275 - - -

229.503.000 PROS ATTNY CRP-FED 21,755 43,349 30,000 30,000

229.519.001 FIA REIMB-PA 22,445 25,000 25,000 25,000

229.540.003 PROS ATTY DIVERSION-STATE 500 500 1,000 1,000

229.570.001 VICTIMS RIGHTS REV 124,379 144,000 141,842 141,842

229.570.003 VICTIMS RIGHTS-ESCHEATS 647 - - -

229.588.000 CONTRIB-PAAM-VICT RIGHTS 400 400 - -

236.613.001 REMONUMENTATION FEES 511 450 450 450

245.570.000 REMONUMENTATION GRANT-ST 52,963 54,000 50,000 50,000

301.506.000 FED GRANT-BULLETPROOF VESTS - 1,800 2,800 2,800

302.543.001 OHSP-ROAD PATROL-STATE 74,069 70,000 65,000 65,000

304.590.000 CITY REIMBURSEMENT 2,792 - - -

307.506.001 STATE GRANT-MEDICAL MARIJUANA 15,802 15,000 - 10,000

308.676.008 MMC SECURITY 24,573 40,250 42,100 42,100

320.543.003 MICHIGAN JUSTICE TRAINING 3,709 3,500 3,500 3,500

331.543.005 MARINE SAFETY-STATE 5,100 5,100 5,100 5,100

351.617.011 FEDERAL INMATE HOUSING 322,960 200,000 225,000 225,000

351.617.012 FEDERAL INMATE TRANSPORT 35,161 20,000 20,000 20,000

426.506.000 EMERGENCY MGM GRANT 6,907 10,000 10,000 10,000

426.506.022 17 HOMELAND SECURITY 18,648 - - -

426.506.023 18 HOMELAND SECURITY - 33,000 22,106 22,106

426.506.024 19 HOMELAND SECURITY - - 29,497 29,497

682.577.000 CVSF GRANT REVENUE 50,000 50,000 50,000 50,000

682.590.000 LOCAL REVENUE-GLBR CENSUS HUB - - - -

3,387,986 3,533,999 3,343,063 3,353,063

31


2020


CHARGES FOR SERVICES

000.642.430 ANIMAL ADOPTION & LICENSE FEES - - - -

135.604.000 DISTRICT COURT COSTS 647,624 750,000 550,000 550,000

135.605.001 JUVEN. CRT ATTY REIMB 14,517 16,000 15,000 15,000

135.608.000 DISTRICT COURT FEES 155,943 140,000 150,000 150,000

135.608.001 DIST CRT-PSI FEE 25,526 30,000 25,000 25,000

135.608.003 CIRCUIT COURT PSI FEE 2,294 2,500 2,500 2,500

135.609.000 PROBATE COURT SERVICES 21,771 20,000 23,000 23,000

135.609.008 SCREENING/ASSESS FEES PROB 158 - - -

135.617.000 JURY ASSESSMENET FEES 125 500 - -

135.620.000 VIDEO FEES 17 - - -

135.656.003 CAPITAL COSTS 29,134 35,000 35,000 35,000

140.611.000 DRUG COURT FEES 4,078 6,000 4,500 4,500

191.615.001 ELECTION EXPENSE REIMBURSE. 955 66,500 - -

215.477.001 VOTER REGISTRATION 2,629 2,500 2,500 2,500

215.603.000 CIRCUIT COURT COSTS 117,840 140,000 110,000 110,000

215.603.001 CIRCUIT COURT ATTY REIMB 84,602 60,000 60,000 60,000

215.607.000 CIRCUIT COURT SERVICES 24,156 25,000 25,000 25,000

215.615.001 ELECTION EXPENSE REIMBURSE. - - - -

215.616.001 CLERK'S SERVICES-OTHER 92,554 100,000 75,000 100,000

215.617.000 JUROR FEE COMPENSATION 13,853 5,000 5,000 5,000

225.612.000 EQUALIZATION DEPT SERVICE 102 100 - -

225.614.001 TAX ROLL PROCESSING 2,169 9,500 - 10,000

225.614.005 ENHANCED DATA ACCESS FEES - - - 15,000

229.540.002 PROS ATTY FOOD STAMP-STATE 653 1,000 500 500

229.610.000 PROSECUTING ATTY FEES 3,961 2,000 2,000 2,000

229.657.003 BAD CHECK RESTITUTION 3,854 6,500 1,000 1,000

236.480.000 REAL ESTATE TRANSFER TAX 224,977 170,000 190,000 190,000

236.613.000 REGISTER OF DEEDS SERVICE 307,134 310,000 290,000 290,000

236.613.002 ROD SERVICE ONLINE 18,740 20,000 20,000 20,000

253.614.000 TREASURER'S SERVICES 26,638 15,000 15,000 15,000

275.626.000 DRAIN COMMISSION SERVICES 141 - - -

275.626.001 ENGINEERING FEES 6,832 15,000 6,500 6,500

301.571.000 CONVEYING CONVICTS 5,201 3,200 3,200 3,200

301.617.000 SHERIFFS SERVICES 12,761 14,000 14,000 14,000

301.617.001 CIVIL PROCESS-SHERIFF 4,721 5,000 5,000 5,000

301.617.002 DNA SAMPLE FEES 968 1,000 1,000 1,000

301.617.004 WARRANT FEES 3,366 3,000 3,000 3,000

301.617.006 SOR LOCAL FEE 780 500 - -

351.531.000 SOCIAL SECURITY INC-FED 5,800 5,000 6,000 6,000

351.617.002 INMATE HOUSING 69,494 60,000 40,000 40,000

351.617.004 DIVERTED FELONS-STATE REV 90,015 80,000 80,000 80,000

351.617.006 INMATE PAY PHONE COMM 80,752 50,000 50,000 50,000

351.617.007 INMATE RM/BRD WORK RELEASE 20,937 15,000 5,000 5,000

351.617.008 DETAINER INMATE-STATE REV 31,041 30,000 30,000 30,000

351.617.009 INMATE INCARCER. FEE-LOC 76,530 90,000 90,000 90,000

351.676.000 INMATE MEDICAL REIMBURSEMENT 2,741 2,500 1,500 1,500

351.676.002 TETHER FEE REIMBURSEMENT 6,474 4,500 1,500 1,500

401.479.009 HOUSE NUMBERS 5,435 10,000 4,800 4,800

401.643.003 COPY MACH FEES-COMM. DEV. 38 100 100 100

401.694.003 MISC-CONTRACTUAL SERVICES 4,125 4,500 4,500 4,500

430.601.000 ANIMAL SHELTER SERVICES 11,192 12,000 10,000 10,000

430.645.000 SALES-ANIMAL SHELTER 5,815 6,000 5,000 5,000

2,271,159 2,344,400 1,962,100 2,012,100

32


2020


FINES AND FORFEITURES

135.656.000 DST CRT ORDINANCE FINES 74,241 90,000 65,000 65,000

135.656.001 CIVIL FINES-TECHNOLOGY FUND 29,123 35,000 25,000 25,000

135.656.002 FINES-PROBATE COURT 595 150 2,000 2,000

135.657.000 DST CRT BOND FORFEITURES 17,925 15,000 17,500 17,500

215.657.002 CIR CRT BOND FORFEITURES 2,500 2,500 2,500 2,500

301.657.000 BOND FORFEITURES 40 - - -

124,425 142,650 112,000 112,000

INTEREST AND RENTS

000.667.000 RENTS-EMERGENCY BLDG 29,575 29,575 29,575 29,575

000.667.004 RENT-DISTRICT HEALTH 138,633 138,632 138,632 138,632

000.667.005 RENT-STATE POLICE 64,253 30,000 34,128 34,128

000.667.006 RENT-VA OFFICE - 6,617 6,617 6,617

000.667.007 RENT-TEN16 CENTER 24,024 1 - -

000.668.000 LEASE-8CAP-HEAD START 2,400 2,400 2,400 2,400

253.665.000 INTEREST EARNED 96,762 50,000 40,000 40,000

253.665.001 INT EARNED ON SUMMER TAX 44,328 43,500 35,000 35,000

411.665.000 INTEREST EARNED 48 - - -

400,023 300,725 286,352 286,352

OTHER REVENUE

000.647.000 CASH SHORT AND OVER 503 - - -

000.673.000 SALE OF FIXED ASSETS 37,542 - - 2,000

000.687.000 REFUNDS & REBATES 98,414 190,000 110,000 157,000

000.694.000 MISCELLANEOUS REVENUE 17,595 1,000 1,000 1,000

135.605.002 GAL COSTS 9,500 7,000 8,000 8,000

135.647.001 TRIAL COURT ADJUSTMENTS (50) 200 - -

135.656.004 INSURANCE FEES 2,195 2,500 2,500 2,500

135.687.000 TRIAL COURT REFUNDS 5 - - -

135.674.000 MISCELLANEOUS REVENUE - - - -

229.674.001 MISCELLANEOUS DONATIONS 465 - - -

301.694.000 MISCELLANEOUS REVENUE 28,763 - - -

301.694.001 REIMBURSED EXPENSES 4,335 1,000 1,000 1,000

430.674.000 3RD PARTY CONTRIBUTIONS 35 100 100 100

684.674.000 3RD PARTY CONTRIBUTIONS 56 - - -

199,357 201,800 122,600 171,600

TRANSFER IN FROM OTHER FUNDS

215.677.263 TRANSFER IN - CPL - - 29,655 29,655

236.677.000 TRANSFER IN - AUTOMATION 8,134 10,000 11,167 11,167

245.677.000 TRANSFER IN - TRIBAL 5,198 - - -

930.677.000 OPERATING TRANSFERS IN 70,000 150,000 - 99,413

930.677.003 TRANSFER IN - DEL TAX REVOLVING 800,000 800,000 - -

930.677.004 TRANSFER IN - INDIRECT COSTS 592,109 753,557 613,009 772,882

930.677.011 TRANSFER IN - CAPITAL IMPROVEMENT - - - 46,655

1,475,440 1,713,557 653,831 959,772

Use of Fund Balance - 1,204,283 - 313,139

GRAND TOTAL REVENUES 20,173,015 22,161,382 19,275,137 21,013,710

33

2021 Adopted BudgetGENERAL FUND EXPENDITURES

2020

2019 Amended 2021 2021


DEPT 101 BOARD OF COMMISSIONERS

703 SALARIES & WAGES-SUPERVISOR 51,000 51,000 51,000 51,000

715 FICA-EMPLOYER EXPENSE 3,011 3,902 3,902 3,902

716 HEALTH INSURANCE 104,998 102,531 110,263 105,916

717 LIFE INSURANCE 409 402 589 589

719 WORKERS COMPENSATION INS 142 143 107 107

726 OFFICE SUPPLIES 37 1,750 1,000 1,000

802 SERVICES 1,650 9,800 4,800 4,800

803 DUES & SUBSCRIPTIONS 33,624 32,690 33,000 33,000

850 TELEPHONE 2,182 1,750 1,750 1,750

861 PERSONAL CAR MILEAGE 1,135 3,500 1,500 750

865 MEALS & LODGING 1,553 2,000 1,500 750

901 LEGAL NOTICES 144 500 500 500

956 MISCELLANEOUS - 500 500 500

957 EDUCATION & SEMINARS 1,765 1,500 1,500 1,500

978 EQUIPMENT 1,497 - - -

COMMISSIONERS DEPT TOTAL 203,150 211,968 211,910 206,063

DEPT 135 ISABELLA CO TRIAL COURT


704 SALARIES & WAGES-REGULAR 1,567,500 1,718,381 1,716,069 1,856,066

707 PER DIEM PAYMENTS 625 1,500 1,500 1,500

712 SALARIES & WAGES-OVERTIME 4,222 7,500 5,000 5,000



717 LIFE INSURANCE 3,257 3,286 3,449 3,449

718 RETIREMENT EXPENSE 280,550 314,410 367,902 317,164

719 WORKERS COMPENSATION INS 15,401 16,085 11,750 11,750

721 PTO PAYOUTS 15,607 9,550 15,300 15,300

726 OFFICE SUPPLIES 40,947 43,000 41,500 41,500

728 PRINTING & BINDING 9,440 10,000 10,000 10,000

729 POSTAGE 23 150 150 150

730 BOOKS - 250 150 150

746 OTHER SUPPLIES 2,000 5,600 5,600 5,600

748 UNIFORMS & ACCESSORIES 3,442 3,500 3,500 3,500

749 OIL & GAS (67) 2,000 2,500 2,500

802 SERVICES 78,155 88,500 81,500 81,500


804 JURY FEES 32,115 60,000 60,000 60,000

805 FEES 5,834 11,500 9,000 9,000

806 STENOGRAPHER FEES 12,572 15,000 15,000 15,000

812 UNIFORM DRY CLEANING 2,807 3,000 3,000 3,000

813 DATA PROCESSING SERVICES 65,137 68,000 70,000 70,000

814 MICRO FILM STORAGE 1,325 1,800 1,800 1,800

830 ATTORNEY FEES 18,542 20,000 20,000 20,000

850 TELEPHONE 17,463 19,500 19,500 19,500

851 COPY MACHINE COSTS 1,618 2,000 2,000 2,000

852 FAX MACHINE COSTS 383 600 600 600

860 TRAVEL 1,717 1,800 1,800 1,800

861 PERSONAL CAR MILEAGE 1,368 3,500 3,500 1,750

34


2020

2019 Amended 2021 2021


865 MEALS & LODGING 5,268 7,500 7,500 3,750

902 ADVERTISING 395 1,500 500 500

931 EQUIPMENT REPAIR & MAINT 87 5,000 5,000 5,000

957 EDUCATION & SEMINARS - 3,500 3,500 3,500

978 EQUIPMENT 53,060 69,800 56,800 56,800

999 COVID-19 EXPENDITURES - - - -

ISABELLA COUNTY TRIAL COURT TOTAL 3,367,477 3,652,359 3,785,015 3,849,210

DEPT 140 ADULT DRUG COURT

704 SALARIES & WAGES-REGULAR 58,383 60,081 58,695 59,134



717 LIFE INSURANCE 77 52 84 84



721 PTO PAYOUTS - - - -

802 SERVICES 4,857 25,000 10,000 10,000

ADULT DRUG COURT TOTAL 83,144 103,889 87,950 87,048

DEPT 142 JUVENILE DRUG COURT







721 PTO PAYOUTS 3,046 3,100 1,900 1,900

726 OFFICE SUPPLIES - 10,500 - -

749 OIL & GAS 57 100 100 100

802 SERVICES 1,175 3,273 3,500 3,500

JUVENILE DRUG COURT TOTAL 95,626 108,112 99,004 98,468

DEPT 143 SWIFT AND SURE SANCTIONS


712 SALARIES & WAGES-OVERTIME 7 - - -



717 LIFE INSURANCE 159 159 168 168



721 PTO PAYOUTS - - 1,500 1,500

726 OFFICE SUPPLIES 36,325 38,000 38,000 38,000

802 SERVICES 2,488 1,001 1,500 1,500

SWIFT AND SURE SANCTIONS TOTAL 202,764 207,139 206,940 204,049

35


2020

2019 Amended 2021 2021


DEPT 165 JURY BOARD

707 PER DIEM PAYMENTS 1,035 1,200 1,200 1,200

726 OFFICE SUPPLIES 986 2,000 4,000 4,000

JURY BOARD TOTAL 2,021 3,200 5,200 5,200

DEPT 166 FAMILY COURT





718 RETIREMENT EXPENSE 472 992 1,803 1,424


802 SERVICES 3,655 3,500 3,500 3,500

FAMILY COURT TOTAL 57,262 57,354 60,195 59,302

DEPT 172 ADMINISTRATION


705 ATTRITION/FURLOUGH-TO BE ALLOCATED - - - (300,395)

706 SALARIES & WAGES-PART TIME 4,003 20,858 20,475 5,153

712 SALARIES & WAGES-OVERTIME - - - -



717 LIFE INSURANCE 548 529 589 589


719 WORKERS COMPENSATION INS 987 1,063 823 823

720 UNEMPLOYMENT EXPENSE 3,258 - - -

721 PTO PAYOUTS 5,766 3,000 7,800 7,800

723 PRE-EMPLOYMENT BACKGROUND CHECKS 2,832 - 5,000 5,000

726 OFFICE SUPPLIES 6,313 8,500 7,000 7,000

728 PRINTING & BINDING - 325 250 250

730 BOOKS - 500 250 250

802 SERVICES 242,833 866,800 228,630 228,630


830 ATTORNEY FEES 25,163 65,000 50,000 40,000

850 TELEPHONE 3,882 4,650 3,750 3,750


852 FAX MACHINE COSTS 15 - - -

860 TRAVEL 37 500 250 250

861 PERSONAL CAR MILEAGE 1,567 2,000 1,500 500

865 MEALS & LODGING 1,481 2,000 2,000 1,000

902 ADVERTISING 8,749 7,500 7,500 7,500

911 LIABILITY & PROPERTY INSURANCE 275,305 300,000 250,000 250,000

931 EQUIPMENT REPAIR & MAINT 326 400 400 400

956 MISCELLANEOUS 829 5,000 4,000 4,000


978 EQUIPMENT 7,576 8,800 8,800 8,800


ADMINISTRATION TOTAL 1,141,843 1,855,806 1,174,386 934,325

36


2020

2019 Amended 2021 2021


DEPT 191 ELECTIONS AND CANVASSING

704 SALARIES & WAGES-REGULAR 405 1,200 1,200 1,200


712 SALARIES & WAGES-OVERTIME 625 - 500 500

726 OFFICE SUPPLIES 388 750 1,500 1,500


802 SERVICES 249 1,500 1,500 1,500

860 TRAVEL - - 500 500

861 PERSONAL CAR MILEAGE 416 600 500 250

957 EDUCATION & SEMINARS 18 200 - -

999 COVID-19 EXPENDITURES - - 5,000 -

ELECTIONS AND CANVASSING TOTAL 47,867 116,250 61,700 56,450

DEPT 215 COUNTY CLERK



706 SALARIES & WAGES-PART TIME 24,177 25,831 - -



717 LIFE INSURANCE 477 477 589 589



726 OFFICE SUPPLIES 2,952 5,900 5,500 5,500


802 SERVICES 29,546 41,200 35,700 35,700

803 DUES & SUBSCRIPTIONS 795 600 600 600

850 TELEPHONE 1,122 1,375 1,375 1,375

851 COPY MACHINE COSTS 126 400 400 400


861 PERSONAL CAR MILEAGE - 500 500 250

865 MEALS & LODGING - 500 500 250

931 EQUIPMENT REPAIR & MAINT - 500 500 500

956 RE-APPOINTMENT EXPENDITURES - - 200 200

957 EDUCATION & SEMINARS 100 250 250 250

978 EQUIPMENT 5,031 3,000 7,000 7,000


COUNTY CLERK TOTAL 533,638 562,117 599,483 590,070

DEPT 225 EQUALIZATION DEPARTMENT





717 LIFE INSURANCE 159 159 168 168



721 PTO PAYOUTS 4,658 4,800 6,700 6,700

726 OFFICE SUPPLIES 2,781 3,000 3,000 3,000

37


2020

2019 Amended 2021 2021


729 POSTAGE - - - 10,000

749 OIL & GAS - 250 - -

802 SERVICES 138,940 139,000 139,000 139,000


850 TELEPHONE 1,109 1,550 1,550 1,550




865 MEALS & LODGING - 150 150 75

902 ADVERTISING 576 800 800 800


978 EQUIPMENT 1,690 1,800 3,600 3,600

EQUALIZATION DEPARTMENT TOTAL 333,860 323,344 329,664 334,542

DEPT 229 PROSECUTING ATTORNEY



706 SALARIES & WAGES-PART TIME 10,650 - - -



717 LIFE INSURANCE 1,000 1,114 1,178 1,178




721 PTO PAYOUTS 20,713 4,000 5,000 5,000

726 OFFICE SUPPLIES 6,556 11,200 6,200 6,200


729 POSTAGE 917 1,200 1,300 1,300

730 BOOKS 13,413 12,500 13,500 13,500

802 SERVICES 6,528 2,500 2,500 2,500


805 FEES 3,173 7,000 7,000 7,000

835 PUBDEF-OTHER INVESTIG 327 300 300 300

850 TELEPHONE 4,226 4,800 4,300 4,300




862 EXTRADITION FEES 2,102 4,000 4,000 4,000

865 MEALS & LODGING 3,664 6,000 6,000 3,000

931 EQUIPMENT REPAIR & MAINT 10,748 12,000 12,000 12,000

956 MISCELLANEOUS 7,420 18,400 18,000 18,000


978 EQUIPMENT 6,665 5,600 15,200 15,200


PROSECUTING ATTORNEY TOTAL 1,247,933 1,360,623 1,350,604 1,324,854

38


2020

2019 Amended 2021 2021


DEPT 230 MANAGED ASSIGNED COUNSEL

802 SERVICES 142,763 150,000 150,000 150,000

830 ATTORNEY FEES 17,293 30,000 30,000 30,000

MANAGED ASSIGNED COUNSEL TOTAL 160,056 180,000 180,000 180,000

DEPT 236 REGISTER OF DEEDS






717 LIFE INSURANCE 316 262 336 336



721 PTO PAYOUTS 1,976 2,000 3,000 3,000

726 OFFICE SUPPLIES 5,906 7,000 7,500 7,500

802 CONTRACTUAL SERVICES - 1,600 1,600 1,600


813 DATA PROCESSING SERVICES 29,804 50,000 50,000 46,800

814 MICRO FILM STORAGE 1,905 2,650 2,650 2,650

850 TELEPHONE 864 1,300 1,300 1,300


861 PERSONAL CAR MILEAGE 564 1,200 1,200 600

865 MEALS & LODGING 1,389 1,600 1,600 800

931 EQUIPMENT REPAIR & MAINT - 1,000 1,000 1,000

957 EDUCATION & SEMINARS 823 1,000 1,000 1,000

978 NEW EQUIPMENT - - 8,000 -


REGISTER OF DEEDS TOTAL 374,954 401,996 433,097 413,263

DEPT 245 REMONUMENTATION GRANT


746 OTHER SUPPLIES 19,827 2,000 1,000 1,000

802 SERVICES 40,359 47,700 46,000 46,000

827 ADMINISTRATIVE COSTS 5,580 10,300 10,000 10,000

REMONUMENTATION GRANT TOTAL 67,065 64,000 60,000 60,000

DEPT 253 COUNTY TREASURER



706 SALARIES & WAGES-PART TIME - 8,000 - -



717 LIFE INSURANCE 159 159 168 168



721 PTO PAYOUTS 1,005 1,100 3,850 3,850

726 OFFICE SUPPLIES 4,688 5,000 5,000 5,000

728 PRINTING & BINDING 794 1,000 1,000 1,000

802 SERVICES 2,193 2,000 2,000 2,000

39


2020

2019 Amended 2021 2021



850 TELEPHONE 2,749 3,000 3,000 3,000




865 MEALS & LODGING 1,260 1,500 1,500 1,250

902 ADVERTISING - 100 100 100

931 EQUIPMENT REPAIR & MAINT 452 650 650 650


978 EQUIPMENT 8,450 1,700 3,800 3,800

COUNTY TREASURER TOTAL 210,796 234,493 246,795 241,511

DEPT 258 INFORMATION MANAGEMENT




717 LIFE INSURANCE 159 159 168 168



721 PTO PAYOUTS 2,330 2,300 4,400 4,400

726 OFFICE SUPPLIES 683 900 900 900

802 SERVICES 47,442 54,564 68,750 68,750

850 TELEPHONE 18,403 19,600 19,600 19,600

851 COPY MACHINE COSTS - 50 50 50


865 MEALS & LODGING - 400 400 200


957 EDUCATION & SEMINARS - 100 100 100

978 EQUIPMENT 65,111 55,300 9,800 9,800


INFORMATION MANAGEMENT TOTAL 289,947 291,603 248,267 298,468

DEPT 261 BUILDING AUTHORITY

707 PER DIEM PAYMENTS 200 250 - -

940 BUILDING RENTAL 92,372 - - -

BUILDING AUTHORITY TOTAL 92,572 250 - -

DEPT 265 BUILDING AND GROUNDS


706 SALARIES & WAGES-PART TIME 13,866 21,581 29,076 -




717 LIFE INSURANCE 290 290 421 421




721 PTO PAYOUTS 3,004 1,100 3,600 3,600


746 OTHER SUPPLIES 4,408 2,500 2,500 2,500


40


2020

2019 Amended 2021 2021


749 OIL & GAS 1,024 1,500 1,500 1,500

776 JANITORIAL SUPPLIES 6,306 9,500 9,500 9,500

802 SERVICES 7,745 35,500 35,000 35,000

803 DUES & SUBSCRIPTIONS - 100 - -

822 JANITORIAL SERVICES 1,112 6,000 6,000 6,000

850 TELEPHONE 3,960 3,725 3,925 3,925

851 COPY MACHINE COSTS 496 1,600 1,600 1,600

860 TRAVEL - 200 200 200

865 MEALS & LODGING - 200 200 100

920 UTILITIES 101,799 117,000 117,400 117,400

921 TRASH PICK UP 10,337 11,000 15,000 15,000


932 BUILDING REPAIR & MAINT 50,625 194,000 154,000 34,000

933 GROUND MAINT & SNOW REMOVAL 55,871 66,050 68,000 40,000

935 VEHICLES REPAIR & MAINT 787 2,500 2,500 2,500


978 EQUIPMENT 63,034 43,200 12,000 55,000


BUILDING AND GROUNDS TOTAL 672,563 882,044 839,609 687,978

DEPT 266 COURT BUILDING COSTS










822 JANITORIAL SERVICES 685 7,000 7,000 3,000

920 UTILITIES 75,315 84,000 84,000 84,000

931 EQUIPMENT REPAIR & MAINT 26,590 - - -

932 BUILDING REPAIR & MAINT 61,370 - - -

978 EQUIOMENT 65,876 - - -

COURT BUILDING COSTS TOTAL 302,909 176,727 180,238 175,851

DEPT 271 CENTRAL SERVICES

729 POSTAGE 70,493 85,000 80,000 80,000

CENTRAL SERVICES TOTAL 70,493 85,000 80,000 80,000

DEPT 275 DRAIN COMMISSION





717 LIFE INSURANCE 299 290 307 307



41


2020

2019 Amended 2021 2021


721 PTO PAYOUTS 1,822 1,800 2,000 2,000

726 OFFICE SUPPLIES 2,802 4,500 4,500 4,500

746 OTHER SUPPLIES - 700 700 700

749 OIL & GAS 894 1,750 1,750 1,750

802 SERVICES 7,899 12,590 12,150 12,150


850 TELEPHONE 2,132 2,260 2,260 2,260




865 MEALS & LODGING 171 1,000 1,000 500


935 VEHICLES REPAIR & MAINT 206 500 500 500


978 EQUIPMENT 1,794 1,800 1,800 1,800

DRAIN COMMISSION TOTAL 354,327 352,529 356,840 337,628

DEPT 301 SHERIFF'S DEPARTMENT






717 LIFE INSURANCE 1,986 2,071 2,202 2,202



721 PTO PAYOUTS 32,887 26,000 72,500 72,500

722 HOLIDAY PAY 36,376 58,400 64,200 64,200

726 OFFICE SUPPLIES 5,810 7,600 6,600 6,600

728 PRINTING & BINDING 240 1,200 500 500

729 POSTAGE 318 200 500 500

744 POLICE SUPPLIES 9,774 15,000 15,000 15,000


749 OIL & GAS 47,298 50,000 40,000 40,000

750 OTHER 85 500 500 500

802 SERVICES 42,127 88,680 40,423 40,423


812 UNIFORM DRY CLEANING 4,504 7,000 6,000 6,000

834 MEDICAL SERVICES 2,022 3,300 3,300 3,300

850 TELEPHONE 18,797 18,100 18,100 18,100



860 TRAVEL 104 1,000 1,000 1,000


865 MEALS & LODGING 3,587 5,000 5,000 2,500

902 ADVERTISING 1,038 1,000 1,000 1,000


935 VEHICLES REPAIR & MAINT 31,107 30,000 30,000 30,000

956 MISCELLANEOUS 143 500 500 500

42


2020

2019 Amended 2021 2021



978 EQUIPMENT 49,031 19,850 20,704 20,704

981 NEW VEHICLES 70,333 128,183 99,413 99,413


SHERIFF'S DEPARTMENT TOTAL 2,625,941 3,208,441 3,351,539 3,243,641

DEPT 302 ROAD PATROL








722 HOLIDAY PAY 1,645 5,100 5,500 5,600

748 UNIFORMS & ACCESSORIES 27 250 250 250

749 OIL & GAS 4,180 4,500 3,500 3,500

812 UNIFORM DRY CLEANING 149 300 300 300

ROAD PATROL TOTAL 108,999 107,885 123,825 120,380

DEPT 303/304 BAYANET/CITY YOUTH GRANT

704 SALARIES & WAGES-REGULAR 3,592 - - -


715 FICA-EMPLOYER EXPENSE 550 - - -

716 HEALTH INSURANCE 1,327 - - -

717 LIFE INSURANCE 13 - - -

718 RETIREMENT EXPENSE 509 - - -

719 WORKERS COMPENSATION INS 242 - - -

721 PTO PAYOUTS 3,570 - - -

BAYANET/CITY YOUTH GRANT TOTAL 9,911 - - -

DEPT 307 MEDICAL MARIJUANA OPERATIONS

704 SALARIES & WAGES-REGULAR - 15,000 - -

848 MED MARIJUANA GRANT EXPENDITURES 8,002 - - 10,000

MEDICAL MARIJUANA OPERATIONS TOTAL 8,002 15,000 - 10,000

DEPT 308 MID MICH COMM COLLEGE GRANT




721 PTO PAYOUTS 167 - - -


931 EQUIPMENT REPAIR & MAINT 3,935 - 1,000 1,000

MID MICH COMM COLLEGE GRANT TOTAL 33,023 40,962 42,098 42,391

43


2020

2019 Amended 2021 2021


DEPT 320 MICH JUSTICE TRAINING


MICH JUSTICE TRAINING TOTAL 550 3,500 3,500 3,500

DEPT 331 MARINE SAFETY


715 FICA-EMPLOYER EXPENSE 275 - - -

716 HEALTH INSURANCE 1,011 - - -

717 LIFE INSURANCE 6 - - -

718 RETIREMENT EXPENSE 165 - - -

719 WORKERS COMPENSATION INS 82 - - -

749 OIL & GAS 133 - - -

931 EQUIPMENT REPAIR & MAINT 274 - - -

MARINE SAFETY TOTAL 5,599 5,100 5,100 5,100

DEPT 351 CORRECTIONS






717 LIFE INSURANCE 2,161 2,172 2,350 2,350



721 VACATION & SICK PAYOUTS 15,480 9,300 19,100 19,100

722 HOLIDAY PAY 31,851 37,700 48,800 48,800

726 OFFICE SUPPLIES 13,652 8,200 7,200 7,200

728 PRINTING & BINDING 939 2,000 2,000 2,000

743 FOOD 250,913 255,000 255,000 255,000

744 POLICE SUPPLIES 6,363 9,500 9,500 9,500

745 KITCHEN SUPPLIES 305 1,500 1,500 1,500

746 OTHER SUPPLIES 18,603 16,000 16,000 16,000

747 CLOTHING & BEDDING 3,701 8,000 8,000 8,000


749 OIL & GAS 7,476 7,500 7,500 7,500

750 OTHER 688 1,000 1,000 1,000


802 SERVICES 16,608 15,200 21,300 21,300


812 UNIFORM DRY CLEANING 648 1,000 500 500

834 MEDICAL SERVICES 317,849 360,750 400,750 400,750

841 FEES 5,379 4,200 1,375 1,375

850 TELEPHONE 7,465 8,000 8,000 8,000

860 TRAVEL 74 150 150 150


865 MEALS & LODGING 2,353 2,500 2,500 1,250

920 UTILITIES 125,512 130,000 135,000 135,000




44


2020

2019 Amended 2021 2021


978 EQUIPMENT 8,585 8,635 23,339 23,339


CORRECTIONS TOTAL 2,825,786 3,141,599 3,356,575 3,325,890

DEPT 401 COMMUNITY DEVELOPMENT DEPT





717 LIFE INSURANCE 199 199 210 210



721 PTO PAYOUTS 4,035 4,100 4,100 4,100

726 OFFICE SUPPLIES 519 2,100 2,100 2,100

728 PRINTING & BINDING 1,258 750 1,000 1,000

749 OIL & GAS 351 700 700 700

802 SERVICES 190,188 153,500 103,500 103,500


830 ATTORNEY FEES 495 1,500 1,500 1,500

850 TELEPHONE 1,848 1,975 2,025 2,025




865 MEALS & LODGING 1,753 900 900 450

901 LEGAL NOTICES 2,415 3,500 3,500 3,500



962 MISCELLANEOUS SERVICES 7,000 7,000 7,000 7,000

978 EQUIPMENT - 6,600 1,000 1,000


COMMUNITY DEVELOPMENT DEPT TOTAL 443,209 420,423 370,999 373,847

DEPT 412 PLAT BOARD

707 PER DIEM PAYMENTS - 100 100 100

PLAT BOARD TOTAL - 100 100 100

DEPT 426 EMERGENCY MANAGEMENT



712 SALARIES & WAGES-OVERTIME - - - -




718 RETIREMENT EXPENSE 994 1,246 1,254 1,263


726 OFFICE SUPPLIES 4,760 7,000 6,500 6,500

729 POSTAGE 74 200 100 100

746 OTHER SUPPLIES 266 1,000 1,000 1,000


749 OIL & GAS - 1,000 500 500

776 JANITORIAL SUPPLIES 131 150 300 300

45


2020

2019 Amended 2021 2021


802 SERVICES 11,757 58,500 58,050 58,400


822 JANITORIAL SERVICES - 500 500 500

849 GRANTS 442 33,000 51,603 51,603

850 TELEPHONE 5,656 12,100 12,100 7,100

851 COPY MACHINE COSTS - 500 500 500


860 TRAVEL - 3,000 3,000 3,000


865 MEALS & LODGING 2,335 2,500 2,500 1,250

902 ADVERTISING 2,985 3,000 3,000 3,000

920 UTILITIES 4,943 4,000 4,500 4,500



956 MISCELLAEOUS - 500 500 500


978 EQUIPMENT 4,584 6,000 6,000 6,000


EMERGENCY MANAGEMENT TOTAL 95,039 213,206 252,482 226,596

DEPT 430 ANIMAL CONTROL


706 SALARIES & WAGES-PART TIME - 28,224 28,215 -




717 LIFE INSURANCE 159 159 168 168



721 PTO PAYOUTS 1,432 1,400 2,000 2,000

726 OFFICE SUPPLIES 3,204 2,500 2,500 2,500

729 POSTAGE 54 100 100 100

746 OTHER SUPPLIES 69 100 100 100


749 OIL & GAS 1,481 1,500 1,500 1,500

802 SERVICES 166,613 163,400 165,000 165,000

834 MEDICAL SERVICES 587 2,000 1,500 1,500

850 TELEPHONE 2,781 3,600 3,300 3,300



865 MEALS & LODGING 234 1,500 1,000 500

920 UTILITIES 28,449 28,000 26,000 26,000

931 EQUIPMENT REPAIR & MAINT 719 1,500 1,500 1,500

932 BUILDING REPAIR & MAINT 7,815 - - -


935 VEHICLES REPAIR & MAINT 661 1,500 1,500 1,500

956 MISCELLANEOUS 195 2,000 1,500 1,500


978 EQUIPMENT 1,905 1,000 1,000 1,000


ANIMAL CONTROL TOTAL 357,091 379,578 378,464 346,677

46


2020

2019 Amended 2021 2021


DEPT 441 BOARD OF PUBLIC WORKS

707 PER DIEM PAYMENTS 660 840 1,050 1,050

BOARD OF PUBLIC WORKS TOTAL 660 840 1,050 1,050

DEPT 445 DRAINS - PUBLIC BENEFIT

924 COUNTY DRAIN AT LARGE 302,239 315,000 325,000 325,000

DRAINS - PUBLIC BENEFIT TOTAL 302,239 315,000 325,000 325,000

DEPT 526 SANITARY LANDFILL


715 FICA-EMPLOYER EXPENSE 107 378 380 383

716 HEALTH INSURANCE 33 111 133 125



729 POSTAGE - 50 50 50

754 OPERATING SUPPLIES - 400 600 600

802 SERVICES 25,955 37,150 61,350 40,000

830 ATTORNEY FEES - 500 2,000 2,000

860 TRAVEL - 58 58 58

920 UTILITIES 894 1,104 1,700 1,700

931 EQUIPMENT REPAIR & MAINT - 1,000 1,000 1,000


956 MISCELLANEOUS - 105 105 105

SANITARY LANDFILL TOTAL 31,783 59,860 86,395 55,076

DEPT 605 PUBLIC HEALTH

836 CONTAGIOUS DISEASES 6,425 7,000 7,000 7,000

PUBLIC HEALTH TOTAL 6,425 7,000 7,000 7,000

DEPT 631 SUBSTANCE ABUSE

849 HEALTH 152,370 148,149 135,120 135,120

SUBSTANCE ABUSE TOTAL 152,370 148,149 135,120 135,120

DEPT 648 MEDICAL EXAMINER

840 MEDICAL EXAMINER 129,222 130,478 145,866 145,866

842 FEES 6,300 10,600 10,600 10,600

860 TRAVEL 14,844 17,000 17,000 17,000

MEDICAL EXAMINER TOTAL 150,366 158,078 173,466 173,466

DEPT 649 MENTAL HEALTH


MENTAL HEALTH TOTAL 216,300 216,300 216,300 216,300

DEPT 655 CHILD PROTECTION


CHILD PROTECTION TOTAL 5,000 5,000 5,000 5,000

DEPT 965 DISTRICT HEALTH ALLOCATION

961 TRANSFER OUT 385,270 385,270 417,305 417,305

DISTRICT HEALTH ALLOCATION 385,270 385,270 417,305 417,305

47


2020

2019 Amended 2021 2021


DEPT 682 VETERANS AFFAIRS








721 PTO PAYOUTS 2,364 2,500 2,200 2,200



848 CVSF GRANT EXPENDITURES 49,773 50,000 50,000 50,000

850 TELEPHONE 501 650 650 650


956 MISCELLANEOUS 3,595 6,000 6,000 6,000

957 EDUCATION & SEMINARS 0 - - -

978 EQUIPMENT 1,605 400 - -

VETERANS AFFAIRS TOTAL 139,098 140,689 140,318 139,489

DEPT 684 HUMAN RIGHTS COMMITTEE


728 PRINTING & BINDING - 400 400 400

802 SERVICES - 1,750 1,750 1,750

803 DUES & SUBSCRIPTIONS - 100 100 100


903 PROMOTIONS 1,696 175 175 175


HUMAN RIGHTS COMMITTEE TOTAL 4,091 6,150 6,150 6,150

DEPT 731 MSU COOPERATIVE EXTENSION


802 SERVICES 154,118 161,742 161,742 161,742

850 TELEPHONE 1,492 1,980 1,980 1,980

851 COPY MACHINE COSTS - 400 - -

852 FAX MACHINE COSTS 2 20 - -

MSU COOPERATIVE EXTENSION TOTAL 164,367 171,728 170,680 169,435

48


2020

2019 Amended 2021 2021


DEPT 890 CONTIGENCIES

958 CONTINGENCY - 50,000 50,000 50,000

CONTIGENCIES TOTAL - 50,000 50,000 50,000

DEPT 965 OPERATING TRANSFERS OUT

960 OPERATING TRANSFERS OUT 1,902,271 1,730,721 1,540,926 1,390,926

OPERATING TRANSFERS OUT TOTAL 1,902,271 1,730,721 1,540,926 1,390,926

GRAND TOTAL EXPENDITURES 19,885,665 22,161,382 21,756,290 21,013,710

49

2021 Adopted BudgetPARKS AND RECREATION REVENUES

2020Isabella County Revenues 2019 Amended 2021 2021208 Parks & Recreation Actual Budget Requested Adopted

401 PROPERTY TAXES602,000 655,188 647,500 647,500

481 VEHICLE PERMITS128,934 90,815 115,410 115,410

482 CAMPGROUND FEES274,579 251,000 251,000 251,000

483 PICNIC SHELTER RESERV4,365 4,600 4,300 4,300

484 BOAT FEES4,654 3,700 3,700 3,700

640 SALES-FIREWOOD8,305 6,500 6,550 6,550

645 CAMPGROUND SALES74 25 25 25

665 INTEREST EARNED15,895 5,800 12,000 12,000

673 SALES OF FIXED ASSETS7,680 - 9,500 9,500

694 MISC & RESTRICTED26,440 182,450 29,700 29,700


50

2021 Adopted BudgetPARKS AND RECREATION EXPENDITURES

2020

Isabella County Expenditures 2019 Amended 2021 2021

208 Parks & Recreation Actual Budget Requested Adopted





712 SALARIES & WAGES-OVERTIME - 200 200 200



717 LIFE INSURANCE 239 239 252 252



721 PTO PAYOFFS 3,910 3,900 5,100 5,100

726 OFFICE SUPPLIES 3,425 4,000 4,000 4,000


729 POSTAGE 8 30 30 30

746 OTHER SUPPLIES 379 500 500 500


802 SERVICES 14,570 50,400 42,000 42,000


805 FEES 7,505 6,900 9,000 9,000

830 ATTORNEY FEES 814 2,000 2,400 2,400

850 TELEPHONE 5,523 7,451 7,500 7,500

851 COPY MACHINE COSTS 587 1,000 600 600


865 MEALS & LODGING 1,020 1,000 1,000 1,000

902 ADVERTISING 3,314 3,400 3,400 3,400

956 MISCELLANEOUS 6,008 5,200 7,400 7,400


978 EQUIPMENT 46,367 309,900 120,000 105,000

ADMINISTRATION TOTAL 305,215 627,359 441,434 488,803

DEPT 756 PARKS & RECREATION-MAINT.






717 LIFE INSURANCE 232 239 168 168



721 PTO PAYOFFS 5,631 6,100 3,300 3,300

746 OTHER SUPPLIES 466 600 600 600


749 OIL & GAS 15,056 18,000 16,000 16,000

850 TELEPHONE 1,488 1,700 1,700 1,700

920 UTILITIES 1,539 1,500 1,600 1,600


51


2020



932 BUILDING REPAIR & MAINT 24 2,500 2,500 2,500

933 GROUND MAINT & SNOW REMOVAL 217 1,000 1,000 1,000


PARKS & RECREATION-MAINT. TOTAL 250,314 264,384 249,888 256,789

DEPT 757 COLDWATER LAKE COUNTY PARK


712 SALARIES & WAGES-OVERTIME 316 500 500 500



746 OTHER SUPPLIES 181 4,000 4,000 4,000

750 OTHER 185 125 125 125


850 TELEPHONE 652 600 600 600

920 UTILITIES 20,410 23,000 23,000 23,000



978 EQUIPMENT - - 3,600 3,600

COLDWATER LAKE COUNTY PARK TOTAL 106,108 132,159 137,191 137,191

DEPT 758 DEERFIELD COUNTY PARK


712 SALARIES & WAGES-OVERTIME - 300 400 400



720 UNEMPLOYMENT EXPENSE 3,081 4,000 3,000 3,000

746 OTHER SUPPLIES 2,234 3,000 2,000 2,000

776 JANITORIAL SUPPLIES 652 600 600 600

850 TELEPHONE 686 700 700 700

920 UTILITIES 535 600 600 600



978 EQUIPMENT - - 1,800 1,800

DEERFIELD COUNTY PARK TOTAL 86,580 111,760 112,710 112,710

DEPT 759 HERRICK COUNTY PARK


712 SALARIES & WAGES-OVERTIME 179 400 400 400



746 OTHER SUPPLIES 475 800 800 800

750 OTHER 185 125 100 100

776 JANITORIAL SUPPLIES 997 1,000 1,000 1,000

850 TELEPHONE 500 500 500 500

920 UTILITIES 9,272 9,500 9,500 9,500



978 EQUIPMENT - - 3,600 3,600

HERRICK COUNTY PARK TOTAL 91,632 115,950 122,204 122,204

52


2020



DEPT 760 MERIDIAN PARK




920 UTILITIES 105 - - -

932 BUILDING REPAIR & MAINT - 3,400 3,400 3,400

933 GROUND MAINT & SNOW REMOVAL 979 300 300 300

MERIDIAN PARK TOTAL 6,206 8,327 7,415 7,415

DEPT 761 PERE MARQUETTE RAIL TRAIL




776 JANITORIAL SUPPLIES - 100 100 100


933 GROUND MAINT & SNOW REMOVAL 289 400 400 400

PERE MARQUETTE RAIL TRAIL TOTAL 2,368 5,911 6,032 6,032


960 TRANSFERS TO OTHER FUNDS 110,952 110,952 113,242 113,242

OPERATING TRANSFERS OUT TOTAL 110,952 110,952 113,242 113,242

GRAND TOTAL EXPENDITURES 959,373 1,376,802 1,190,116 1,244,384

53

2021 Adopted BudgetCOMMISSION ON AGING REVENUES

2020Isabella County Revenues 2019 Amended 2021 2021288 Commission on Aging Actual Budget Requested Adopted

401 PROPERTY TAXES1,510,415 1,642,837 1,642,837 1,642,837

519 FEDERAL GRANTS284,409 252,115 276,375 276,375

555 TOBACCO SETTLEMENT-STATE5,822 5,000 5,000 5,000

561 STATE GRANTS277,292 230,360 276,444 276,444

592 CONTRIBUTIONS325,372 386,172 216,915 216,915

623 PRIVATE PAY16,257 15,855 15,855 15,855

665 INTEREST EARNED25,120 - - -

674 3RD PARTY CONTRIBUTIONS159,942 142,190 107,650 107,650

675 IN-KIND CONTRIBUTIONS58,037 65,075 55,850 55,850

694 MISC REVENUE4,119 3,000 2,800 2,800


54

2021 Adopted BudgetCOMMISSION ON AGING EXPENDITURES

2020


288 Commission on Aging Actual Budget Requested Adopted

DEPT 5 CONGREGATE-COOKS






718 RETIREMENT EXPENSE 687 753 758 764



CONGREGATE-COOKS TOTAL 36,161 41,043 40,385 40,360

DEPT 6 CONGREGATE MEALS










729 POSTAGE 166 200 200 200

743 FOOD 32,883 36,000 36,000 36,000

754 OPERATING SUPPLIES 3,443 3,600 3,200 3,200

802 SERVICES 4,402 4,500 4,500 4,500

803 DUES & SUBSCRIPTIONS 621 650 1,200 1,200

850 TELEPHONE 1,332 1,700 1,450 1,450

860 TRAVEL 27 - - -


920 UTILITIES 4,431 5,000 5,000 5,000

921 TRASH PICK UP 70 100 100 100


955 LICENSE FEES 373 500 800 800

956 MISCELLANEOUS 4,354 4,354 4,465 4,465


CONGREGATE MEALS TOTAL 119,956 129,566 128,976 128,746

DEPT 7 HOME DELIVERED MEALS






717 LIFE INSURANCE 103 103 109 109


719 WORKERS COMPENSATION INS 1,480 1,985 622 622

726 OFFICE SUPPLIES 1,535 1,600 1,600 1,600

729 POSTAGE 279 300 300 300

743 FOOD 60,960 85,750 85,750 85,750


802 SERVICES 8,038 9,400 9,400 9,400


55


2020



850 TELEPHONE 2,695 2,455 3,000 3,000

860 TRAVEL 45 40 40 40


920 UTILITIES 8,228 9,400 9,400 9,400

921 TRASH PICK UP 130 150 150 150

955 LICENSE FEES 692 700 750 750

956 MISCELLANEOUS 7,828 7,965 8,298 8,298

HOME DELIVERED MEALS TOTAL 231,081 267,103 267,427 267,000

DEPT 8 HOME DELIVERED-COOKS









HOME DELIVERED-COOKS TOTAL 66,977 76,186 75,000 74,954

DEPT 9 FOSTER GRANDPARENTS PROG





717 LIFE INSURANCE 115 135 143 143



726 OFFICE SUPPLIES 2,039 1,296 1,296 1,296

729 POSTAGE 1,126 1,608 1,608 1,608



759 MEALS 1,206 1,300 1,300 1,300

834 MEDICAL SERVICES 28 200 200 200

846 STIPENDS 120,473 121,730 125,280 125,280

850 TELEPHONE 1,897 2,118 2,118 2,118

860 TRAVEL 36,578 48,272 47,885 47,885


865 MEALS & LODGING 229 1,992 1,992 1,992

911 LEGAL FEES 515 515 479 479

956 MISCELLANEOUS 18,031 21,673 21,673 21,673


FOSTER GRANDPARENTS PROG TOTAL 291,961 326,931 332,665 332,664

DEPT 10 ACTIVITY CENTER


712 SALARIES & WAGES-OVERTIME 1,124 - - -


56


2020







726 OFFICE SUPPLIES 477 - 500 500

743 FOOD 6,640 9,800 9,100 9,100


802 SERVICES 56,835 60,000 60,000 60,000

803 DUES & SUBSCRIPTIONS - - 100 100


865 MEALS & LODGING - 500 500 500

ACTIVITY CENTER TOTAL 125,362 132,448 144,687 144,292

DEPT 16 UNMET NEEDS PROGRAM

847 ASSISTANCE PAYMENTS 9,836 15,000 15,000 15,000

UNMET NEEDS PROGRAM TOTAL 9,836 15,000 15,000 15,000

DEPT 21 HOMEMAKING





729 POSTAGE 167 160 240 240

850 TELEPHONE 956 1,031 1,000 1,000


956 MISCELLANEOUS 2,669 2,669 3,052 3,052

HOMEMAKING TOTAL 69,057 82,672 92,078 92,652

DEPT 22 PERSONAL CARE










729 POSTAGE 311 300 300 300

802 SERVICES 776 540 540 540

850 TELEPHONE 645 797 520 520


956 MISCELLANEOUS 2,416 2,416 2,639 2,639

PERSONAL CARE TOTAL 103,722 109,346 83,637 84,345

DEPT 23 CASE COORDINATOR




57


2020



717 LIFE INSURANCE 206 199 210 210



721 PTO PAYOUTS 1,596 - - -

726 OFFICE SUPPLIES 1,067 800 800 800

729 POSTAGE 167 160 240 240

850 TELEPHONE 2,456 2,574 2,574 2,574

860 TRAVEL 345 300 300 300


956 MISCELLANEOUS 14,149 14,149 3,606 3,606


CASE COORDINATOR TOTAL 205,390 189,668 190,930 192,307

DEPT 24 RESPITE CARE

704 SALARIES & WAGES-REGULAR - - 17,043 17,170



716 HEALTH INSURANCE - - 10,700 11,077

717 LIFE INSURANCE - - 42 42

718 RETIREMENT EXPENSE - - 1,193 1,202

719 WORKERS COMPENSATION INS 619 1,073 1,157 1,157


729 POSTAGE 110 100 240 240

802 SERVICES - 540 540 540

850 TELEPHONE 180 185 235 235


956 MISCELLANEOUS 1,722 1,722 1,944 1,944

RESPITE CARE TOTAL 24,732 41,205 73,547 74,255

DEPT 25 SENIOR COMPANION PROGRAM









729 POSTAGE 319 408 408 408



759 MEALS 2,820 2,990 2,990 2,990

834 MEDICAL SERVICES - 100 100 100

846 STIPENDS 45,614 49,799 56,376 56,376

850 TELEPHONE 961 1,067 1,067 1,067

860 TRAVEL 33,578 36,418 36,119 36,119


58


2020



865 MEALS & LODGING 206 774 774 774

911 LEGAL FEES 354 356 319 319

956 MISCELLANEOUS 5,577 8,836 8,836 8,836


SENIOR COMPANION PROGRAM TOTAL 153,916 175,331 182,586 182,586

DEPT 26 CAREGIVER TRAINING PROGRAM









729 POSTAGE 10 200 200 200

802 SERVICES 6,800 30,000 30,000 30,000

850 TELEPHONE 194 300 300 300


956 MISCELLANEOUS 1,291 1,291 1,337 1,337


CAREGIVER TRAINING PROGRAM TOTAL 46,287 71,283 70,832 70,486

DEPT 672 COA ADMINISTRATION


707 PER DIEM PAYMENTS 1,300 - - -




717 LIFE INSURANCE 366 302 446 446



721 PTO PAYOUTS 7,148 8,600 9,100 9,100

726 OFFICE SUPPLIES 3,804 3,200 3,200 3,200

729 POSTAGE 690 900 600 600

749 OIL & GAS 53 50 50 50




830 ATTORNEY FEES 57 - - -

850 TELEPHONE 10,921 10,798 13,395 13,395


860 TRAVEL - 1,200 1,200 1,200


865 MEALS & LODGING - 1,200 1,200 1,200

902 ADVERTISING - 600 1,200 1,200

920 UTILITIES 52,307 64,000 67,000 67,000

921 TRASH PICK UP 4,841 4,800 6,000 6,000


59


2020






978 EQUIPMENT 42,977 17,000 28,600 28,600

COA ADMINISTRATION TOTAL 640,011 639,670 687,723 685,459

DEPT 673 GOLD KEY





717 LIFE INSURANCE 154 160 168 168



721 PTO PAYOUTS 1,325 - - -

726 OFFICE SUPPLIES 966 950 1,400 1,400

729 POSTAGE 762 650 650 650

754 OPERATING SUPPLIES 920 4,200 3,900 3,900

759 VOLUNTEER MEALS 759 1,250 1,200 1,200

803 DUES & SUBSCRIPTIONS 1,213 100 100 100

850 TELEPHONE 2,473 2,800 2,500 2,500

860 TRAVEL 83,021 75,150 75,150 75,150


865 MEALS & LODGING 17 250 250 250


GOLD KEY TOTAL 203,548 207,634 181,707 183,453





60

2021 Adopted BudgetCENTRAL DISPATCH-911 REVENUES

Isabella County Revenues297 Central Dispatch/911

2019 Actual

2020AmendedBudget

2021Requested

2021Adopted

602 E911 TELEPHONE SURCHARGE1,694,218 1,726,500 1,684,000 1,684,000

665 INTEREST EARNED538 500 500 500

687 REFUNDS & REBATES406 - - -

694 MISC REVENUE9,519 8,900 9,320 9,320


61

2021 Adopted BudgetCENTRAL DISPATCH-911 EXPENDITURES

Isabella County Expenditures

297 Central Dispatch/911

2019 Actual

2020

Amended

Budget

2021

Requested

2021

Adopted

DEPT 325 OPERATIONS





717 LIFE INSURANCE 848 768 788 788


719 WORKERS COMPENSATION INS 1,181 943 715 715

722 HOLIDAY PAY 30,690 44,550 44,900 44,900

726 OFFICE SUPPLIES 3,058 5,000 5,000 25,000

729 POSTAGE 31 100 100 100

746 OTHER SUPPLIES 987 1,000 1,000 6,000


749 OIL & GAS 1,738 2,000 2,000 2,000


802 SERVICES 162,770 290,000 205,000 205,000

803 DUES & SUBSCRIPTIONS 254 1,500 1,500 1,500

822 JANITORIAL SERVICES - 800 800 800

830 ATTORNEY FEES 1,077 2,000 2,000 2,000

850 TELEPHONE 18,053 28,750 26,750 26,750

851 COPY MACHINE COSTS 648 1,500 1,500 1,500

860 TRAVEL 35 7,000 7,000 7,000

861 PERSONAL CAR MILEAGE 492 1,500 1,000 1,000

865 MEALS & LODGING 1,809 5,000 5,000 5,000

902 ADVERTISING 5,051 6,000 6,000 6,000

920 UTILITIES 9,260 10,000 10,000 10,000



934 RADIO REPAIR & MAINTENANCE 69,537 84,000 84,000 84,000

940 BUILDING RENTAL 29,575 30,000 30,000 30,000

941 EQUIPMENT RENTAL 331 - - -


958 CONTINGENCY 5,000 5,000 5,000

978 EQUIPMENT 31,530 388,900 1,064,000 114,000


OPERATIONS TOTAL 1,008,745 1,553,129 2,183,997 1,239,717

62

2021 Adopted BudgetCENTRAL DISPATCH-911 EXPENDITURES

Isabella County Expenditures

297 Central Dispatch/911

2019 Actual

2020

Amended

Budget

2021

Requested

2021

Adopted

DEPT 327 WIRELESS


712 SALARIES & WAGES-OVERTIME 17,609 - 40,000 40,000



717 LIFE INSURANCE 376 444 465 465



721 PTO PAYOFFS 3,002 - 7,500 7,500

722 HOLIDAY PAY 15,438 9,850 9,900 9,900

WIRELESS TOTAL 401,859 474,807 467,103 461,530





63

2021 Adopted BudgetRECYCLING REVENUES

2020Isabella County Revenues 2019 Amended 2021 2021596 Recycling Actual Budget Requested Adopted

578 STATE GRANT- 78,902 - -

590 LOCAL REVENUE109,433 110,000 110,000 110,000

592 CONTRIBUTION FROM196,844 91,000 90,000 90,000

600 USER CHARGES38,383 35,000 35,000 35,000

640 SALES469,715 620,300 696,500 696,500

665 INTEREST EARNED785 - - -

673 SALES OF FIXED ASSETS20,846 - - -

677 TRANSFERS IN100,000 280,000 300,000 300,000

687 REFUNDS & REBATES1,500 - - -

694 MISC REVENUE2,745 2,000 2,200 2,200

GRANT TOTAL REVENUES 940,252 1,217,202 1,233,700 1,233,700

64

2021 Adopted BudgetRECYCLING EXPENDITURES

2020


596 Recycling Actual Budget Requested Adopted

DEPT 17 OPERATIONS






717 LIFE INSURANCE 239 239 252 252



721 PTO PAYOFFS - - 1,000 1,000


749 OIL & GAS 7,608 9,700 9,700 9,700


802 CONTRACT SERVICES 311,675 255,000 264,000 264,000

822 JANITORIAL SERVICES 1,326 2,000 2,000 2,000

850 TELEPHONE 3,592 3,200 3,500 3,500

861 PERSONAL CAR MILEAGE - - 300 300

865 MEALS & LODGING - 500 250 250

920 UTILITIES 34,187 35,000 37,000 37,000

921 TRASH PICK UP 45,466 45,000 48,000 48,000




935 VEHICLES REPAIR & MAINT - 500 500 500

941 EQUIPMENT RENTAL - 13,072 13,100 13,100

956 MISCELLANEOUS 375 1,000 1,000 1,000


968 DEPRECIATION EXPENSE 56,694 59,842 86,075 86,075

978 EQUIPMENT 1,110 13,100 13,100 13,100


OPERATIONS TOTAL 767,685 719,326 866,023 873,656








721 PTO PAYOFFS - 250 250 250

726 OFFICE SUPPLIES 1,583 1,800 1,800 1,800


850 TELEPHONE 3,700 3,350 3,350 3,350



65

2021 Adopted BudgetRECYCLING EXPENDITURES

2020


596 Recycling Actual Budget Requested Adopted

865 MEALS & LODGING (17) 750 750 750

902 ADVERTISING - 250 250 250


941 EQUIPMENT RENTAL - 250 250 250


978 EQUIPMENT 1,605 1,800 1,800 1,800

ADMINISTRATION TOTAL 100,173 104,997 107,778 107,256

DEPT 527 DEPOT






717 LIFE INSURANCE 239 239 252 252



721 PTO PAYOUTS 151 175 2,000 2,000

728 PRINTING & BINDING 216 500 500 500

749 OIL & GAS 34,147 32,000 33,000 33,000

834 MEDICAL SERVICES 763 750 750 750

931 EQUIPMENT REPAIR & MAINT 2,977 - - -

935 VEHICLE REPAIRS & MAINT 35,434 35,000 35,000 35,000


978 EQUIPMENT 15,412 - - -

DEPOT TOTAL 376,196 385,994 350,607 367,031

DEPT 529 HOUSEHOLD HAZARDOUS WASTE

802 SERVICES 3,117 4,200 4,500 4,500


HOUSEHOLD HAZARDOUS WASTE TOTAL 4,500 5,583 5,883 5,883





66

fiscal year 2021 adopted budget - isabella county

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