In a special meeting Monday, December 29, Mackinac County Commissioners adopted the 2009 budget, reviewed bids for the county's audit, and approved extending employment of the tax clerk.

The county's 2009 budget of $5.8 million is about 9%, or $483,198.66, more than last year. The increase is attributed to wages and about a 7% hike in health insurance and retirement costs.

The commission estimates that $6 million in revenue will exceed expenses by about $190,000.

During the meeting, commissioners opened three bids for the county audit next year, and expressed concern that some firms use newly hired accountants rather than more experienced auditors. A decision was expected to be made Monday, January 5, at the board's organizational meeting.

Anderson Tackman Company of Kincheloe, the current auditor, bid $66,000 for the next three years, $21,000 for 2008, $22,000 for 2009, and $23,000 for 2010.

Stewart, Beauvais and Whipple of Port Huron, a previous auditor, bid $99,000 for the next three years, $32,000 for 2008, $33,000 for 2009, and $34,000 for 2010.

Rehmann Robson of Cheb - oygan bid $113,900 for the next three years, $36,450 for 2008, $38,000 for 2009, and $39,450 for 2010.

The county has paid Anderson Tackman $60,625 for audit years 2005, 2006, and 2007.

Treasurer Nora Massey told commissioners she is estimating the county will end 2008 with a fund balance of approximately $600,000, but not less than $500,000. Payroll expenses and some revenue from grants still are expected to be received.

"Most of the year it was kind of scary," she said. "It wasn't until July that we finally had revenues over expenses. That's due to the way we're collecting the county allocated tax now."

Ms. Massey told commissioners they have 180 days to put in place an investment policy and she volunteered to work with them and the auditors to get their recommendation on a policy that would meet the county's needs. The commission took no action during the meeting.

In another matter, Ms. Massey received board approval to keep the tax clerk on staff until a new deputy treasurer can be hired. The application deadline is Thursday, January 8, and she hopes to fill the position by the end of the month.

Commissioners also agreed to post two maintenance positions. The head custodian position, which was vacated with the retirement of Paul Amacher, will be full time. An assistant position, which now is full time and held by Bill Orr, will be posted as part-time. Commissioners said they expected Mr. Orr to apply for the head custodian job.

The commission's next regular meeting is Thursday, January 8, at 4 p.m. in the Mackinac County Courthouse in St. Ignace.