Although the Butler County commissioners Wednesday approved the 2008 county budget of $185.3 million, they have only begun reviewing donations to nonprofit organizations.

The budget, which includes a 2.5-mill property tax hike, includes $5.4 million for donations to about 30 nonprofit agencies.

However, the commissioners have the option of cutting any of the donations, leaving the saved money as contingency funds.

A major contention among the donations continues to be the more than $4.5 million allotted for Butler County Community College. County Controller Jack McMillin contends BC3 has surplus funds that eliminates the need for county funding.

Several BC3 representatives attended Wednesday's commissioners meeting to counter McMillin.

Nicholas Neupauer, college president, defended the request for funding.

"We have attempted to be frugal in our spending," he said.

McMillin maintains the college has so much surplus money — more than $9 million — that it could afford to give back $6 million to the county.

Greg Zappala, treasurer for the BC3 board of directors, said even if the college wasn't undertaking numerous capital improvement projects, it isn't permitted to give those funds to the county because the money must be spent on the institution.

Under state law, sponsors must provide funding to community colleges. The county is the sponsor for BC3.

College officials assert the state regulation's intent was to divide community college funding into thirds with the state and respective sponsors, each funding one-third of the total. The other third is to come from student tuitions and fees.

However, the state's funding formula amounts to Butler County paying less than a third of BC3's total budget.

While college officials and McMillin agree the county is not responsible for funding a full third of the budget, they disagree on the number determined by the formula.

Under the statute, "The county is legally required to appropriate to the community college an amount at least equal to the community college's annual operating costs less the student tuition and less the Commonwealth's payments."

The college has a $21.3 million budget.

BC3 controller Jake Friel said later on Wednesday that strictly adhering to the state formula sets the county share of college operating costs at $5.2 million, or 24 percent.

He pointed out the college doesn't request the full 24 percent because of the county's budget constraints.

Of the designated $4.5 million from the county, $2.9 million goes to the college's operating costs. The remaining $1.5 million is for debt service.

McMillin said the county money owed under the formula to BC3 is less than $2 million because he includes some fees the college gets. He insists the college's surplus as compared to other community colleges eliminates the need for county support at this time.

"It's absurd to think that's something acceptable," he said.

College officials after the meeting provided a list of community colleges in the state and their available funds compared to their assets.

According to that list, BC3's cash is 17 percent of its assets.

Of the 14 colleges listed, BC3 was near the bottom. Delaware County is the highest at 44 percent. Beaver County is the lowest at 11 percent.

McMillin said later Wednesday the list is not the same as comparing unrestricted fund balances as he did.

During the meeting, he stressed the college should not have the amount of money it does.

"Why are these sums of money being built up? I don't know," he said.

Zappala said McMillin's arguments don't hold up.

"Every dollar is accounted for," Zappala said.

After the meeting, the commissioners said they continue to support the $4.5 million for BC3.

Also at the meeting, Zappala, the managing director of J.P. Morgan Securities, defended serving on the college board, saying he has always abstained from votes dealing with the hiring of investment bankers.

Zappala termed McMillin's criticism of him as political grandstanding.

Kristi Storti, whose husband Anthony Storti is a Seneca Valley School Board member, shared McMillin's concerns about possible conflicts of interest.

She said Zappala should resign from the BC3 board.

Zappala said after the meeting he would be resigning from the board because of time constraints, but not because of any conflict of interest.

During the meeting, he said he's proud of the capital improvements that have been done at the Butler Township campus since he joined the board about 12 years ago.

Zappala recalled numerous problems, such as some campus toilets not working, before maintenance and upgrades occurred at BC3.

Far less contentious was a brief discussion on two other county contributions.

Mark Lauer, chief of the Unionville Volunteer Fire Company, said the $10,000 contribution to the county fire chiefs association was needed to help operate the fire training school in Butler Township.

He said the $2,500 donation to his fire department, which has a scuba team used throughout the county and beyond, is needed for diving suits and equipment.

The county commissioners approved both donations.