To: Board of County Commissioners
From: Chrystal Simpson, Chief Financial Officer
title
RE: Adoption of Fiscal Year 2025/2026 Budget Appropriations Resolution
recommendation
BOARD ACTION REQUESTED:
Resolution accepting the Genesee County Budget for the fiscal year commencing October 1, 2025 and ending September 30, 2026.
BACKGROUND:
N/A
DISCUSSION:
The budget that has been presented to be adopted is a balanced budget. Any fund that has expenditures exceeding revenue has available fund balance.
IMPACT ON HUMAN RESOURCES:
N/A-None
IMPACT ON BUDGET:
Approval of the budget for FYE 2026.
IMPACT ON FACILITIES:
N/A-None
IMPACT ON TECHNOLOGY:
N/A-None
CONFORMITY TO COUNTY PRIORITIES:
The ability to adopt a budget with spending that supports the County’s priorities aligns with the long-term financial stability priority.
resolution
TO THE HONORABLE CHAIRPERSON AND MEMBERS OF THE GENESEE COUNTY BOARD OF COMMISSIONERS, GENESEE COUNTY, MICHIGAN
LADIES AND GENTLEMEN:
WHEREAS, a notice of public hearing regarding the Proposed Budget was published in The Flint Journal on August 31, 2025, as required by MCL §141.412; and
WHEREAS, a public hearing regarding the Proposed Budget now has been held this September 10, 2025, as so noticed; and
WHEREAS, the Finance Committee of this Board and this Board have considered the competing needs of Genesee County's many important programs and funded activities, and have considered the budgetary requests of the various County-funded budgetary centers (sometimes referenced below as “Departments”); and
WHEREAS, this Board is the statutorily designated "legislative body" for the County, with respect to the County budgeting function under Act No. 2 of the Public Acts of 1968 as amended (“Act 2”), MCL §141.421 et seq.
NOW, THEREFORE, BE IT RESOLVED, by this Board that:
1. The Budget now is before this Board for any further action as may be desired pursuant to MCL §141.414, is amended to constitute in its entirety the document attached to this Resolution, being the document entitled “GENESEE COUNTY, Fiscal Year 2025-2026 Adopted Budget,” which document is hereinafter referred to as the Fiscal Year 2025/26 Budget.
2. The estimated revenues which constitute the revenues compo-nent of the Fiscal Year 2025/26 Budget are those summa-rized at pages 10 through 16 of that Budget and detailed, as to General Fund revenues, at page 20 of that Budget in the column captioned “2025-26 Adopted Budget,” and, as to other revenues, at pages 23 through 80 of that Budget, in the rows making up each “TOTAL ESTIMATED REVENUES” and within the columns captioned “2025-26 Adopted Budget.”
3. The expenditures component of the Fiscal Year 2025/26 Budget is summarized at pages 10 through 16 of that Budget, the specifics of which, including without limitation the amounts for each such item, and the other designations and respective amounts for which, are all as fully set forth in the Fiscal Year 2025/26 Budget, at pages 23 through 80, with the budgeted expenditures being those entered in the rows making up each “TOTAL APPROPRIATIONS” and within the columns under the captions “2025-26 Adopted Budget.”
4. A summary of the Fiscal Year 2025/26 Adopted Budget, with the estimated Fund Balance of the General Fund on October 1, 2025, and the projected Fund Balance of the General Fund on September 30, 2026, is shown on page 10 of that Budget.
5. The Budget is by this Board legislatively found and declared to reflect a reason-able allocation of revenues to the various County-funded budgetary centers and is so found and declared to allow all mandated or required programs and activities to be performed at reasonable, necessary, and serviceable levels or at even more adequate levels of performance. In making these findings this Board has considered not only information received by this Board and this Board’s Finance Committee during presentations and deliberations formally described as relating to the Fiscal Year 2025/26 Budget, but also other information received by this Board, and by all of its Committees, regarding County budgetary centers and County funded programs and activities, irrespective of whether such other information was received during presentations or deliberations formally described as relating to that Budget.
6. Any above provisions of this Resolu-tion notwithstanding, the heretofore Budget is adopted as the Budget for Genesee County for the fiscal year commencing October 1, 2025, and ending September 30, 2026, and the appropriations necessary to support the budgeted expenditures in that Budget are made, and such Fiscal Year 2025/26 Budget is Genesee County’s “general appropriations act” within the meaning of Act 2.
7. The Fiscal Year 2025/26 Budget includes the total number of mills of ad valorem property taxes to be levied to support that Budget, as set forth at page 19 thereof, and the purposes for which that millage is to be levied, as set forth on page 19 thereof, and this Board orders such taxes in the component levies specified at page 19, and specific taxes the revenue from which also is included in that Budget, to be raised, subject to constitutional and statutory limitations. This Board’s Chairperson and the County Clerk/Register are authorized to sign State form L-4029 for 2025, on behalf of the County, certifying these levies.
8. The Chief Financial Officer is authorized to transfer funds within a departmental activity level or appropriation units except for personnel services appropriation, e.g., salary, fringe benefits, and overtime up to $25,000 annually. Personnel services appropriation or activity objects adjustments or transfers must be approved by this Board. At no time will funds be transferred between funds or departments within the same funds without the review and approval of this Board.
9. The following fee schedules of the Genesee County Health Department, copies of which are attached to this Resolution, are approved and adopted to be in effect commencing October 1, 2025: a four-page schedule for the Division of Environmental Health Services, the first listed fee of which is for “Satellite school kitchen, Senior center….” and the last listed fee of which is for “Tobacco Retailer License.” All fees on these schedules are to be in effect October 1, 2025, and are to remain in effect, even subsequent to year 2026, unless and until hereafter amended, and the Health Officer is authorized to amend the Fee Schedule throughout the fiscal year, as necessary, in response to manufacturers’ price increases.
10. The following fee schedules of the Genesee County Animal Control, copies of which are attached to this Resolution, are approved and adopted to be in effect commencing October 1, 2025: a one-page schedule with the first listed fee of which is for “Adult Dog: Adoption Fee….” and the last listed fee of which is for “Micro Chip Fees.” All fees on this schedule are to be in effect October 1, 2025, and are to remain in effect, even subsequent to year 2026, unless and until hereafter amended.
11. The following fee schedules of the Motor Pool, copies of which are attached to this Resolution, are approved and adopted to be in effect commencing October 1, 2025: a one-page schedule with the first listed fee of which is for “Class O Vehicles> 60 months old…” and the last listed fee of which is for "Special Use Vehicle Class U Vehicle cost (with upfitting and equip)>$85k.” All fees on this schedule are to be in effect October 1, 2025, and are to remain in effect, even subsequent to year 2026, unless and until hereafter amended.
12. The following fee schedules of the Genesee County Clerk/Register of Deeds, copies of which are attached to this Resolution, are approved and adopted to be in effect commencing October 1, 2025: a one-page schedule with the first listed fee of which is for “Certified copy of vital records….” and the last listed fee of which is for “Document certification” All fees on this schedule are to be in effect October 1, 2025, and are to remain in effect, even subsequent to year 2026, unless and until hereafter amended.
13. Any and all authority of this Board to amend the herein adopted Fiscal Year 2025/26 Budget, including without limitation any authority to reduce an appropriation herein provided for and the authority to provide for allotment of any appropriation, is fully reserved, and the preceding reference to providing for allotment through Board action is not intended to, and does not, diminish any otherwise existing authority of the County Chief Financial Officer to cause appropriations to be divided into allotments.
14. The provisions of this Resolution, in their applicability to any one budgetary center, or to any one office, position, person, or line item, are severable from their applicability to any other budgetary center, office, position, person, or line item.
15. 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, 2025:
Parks & Recreation Commission $50.00 per meeting
Metropolitan Planning Commission $50.00 per meeting
DEI Commission $50.00 per meeting
16. The approved employee positions 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 included in the adopted budget. 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. In those circumstances, the budget may be changed from time to time by this Board. 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 included in the budget.
17. Certain positions contained in the budget that are supported in some part by grants, cost sharing, or other sources of outside funding are only approved contingent upon the County receiving the budgeted revenue. If 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 budget immediately.
18. Whenever it appears that the actual and probable revenues will be less than the estimated revenues upon which appropriations were based, and when it appears that expenditures will exceed an appropriation, the Chief Financial Officer shall notify the Office of the Board of Commissioners and work with the Director of Administration to prepare recommendations that prevent expenditures from exceeding available revenues or appropriations for the fiscal year.
19. There shall be no transfers of staff between cost centers that have a financial impact on the general fund without prior Board approval.
20. For purposes of complying with the Uniform Budget and Accounting Act (MCL 141.422b(3)(f)), the Director of Administration is hereby appointed “Chief Administrative Officer” with the power to administer such duties in connection with this budget.
21. The Board of County Commissioners directs that Genesee County shall maintain an unassigned fund balance in the general fund that is equal to a minimum of 15% of annual operating expenditures and transfers out. The target unassigned fund balance would be equal to 2 months’ worth of operating expenditures and transfers out.
22. Any previous resolution of this Board, or any document adopted in any such resolution, including without limita-tion the County's Personnel Policy Manual, is rescinded to the extent of appli-cation, if any, but only to such extent of application that would be inconsis-tent with this Resolution.
23. The Director of Administration is directed to inform all Department Heads of the adoption, and to provide each of them with a copy, of this Resolution.
Attachments (5)