1. finance
2. investing
3. funds
4. hedge fund

PARK TOWNSHIP, HOLLAND MICHIGAN
2016 BUDGET
Adopted March 12, 2015 for the Fiscal Year
April 1, 2015 – March 31, 2016
Board of Trustees
Supervisor
Clerk
Treasurer
Trustee
Trustee
Trustee
Trustee
Gerald Hunsburger
Skip Keeter
Jan Steggerda
Nicki Arendshorst
Jim Chiodo
Jeff Hoekstra
Michael Toscano
Township Manager
Gerald Felix
TABLE OF CONTENTS
INTRODUCTORY SECTION
Letter of Transmittal
Organization Chart
Budget Calendar
PAGES
3-11
12
13
SUMMARY INFORMATION
Budget Summary
2016 Budget and the Township Strategic Plan
Revenue Sources
Park Township L-4029
Uses of Funds
2016 Community Requests
2016 Capital Outlay
Salary Allocation
14-15
16-18
19-24
26
27-28
29-31
32
33-35
GOVERNMENTAL FUNDS
General Fund
Police Fund
Parks and Recreation Fund
Bike Path Fund
Street Lighting Fund
West Michigan Airport Authority and Library Funds
Sewer Distribution Fund
Capital Projects Fund
Local Street Fund
36-64
65-67
68-77
78-83
84-86
87-88
89-91
92-94
95-97
ENTERPRISE FUNDS
Park Township Airport Fund
Water Fund
98-101
102-109
Park Township
52 S. 152nd Avenue, Holland, Michigan 49424-6201
Phone (616) 399-4520
Fax: (616) 399-8540
Website: www.parktownship.org
E-mail: [email protected]
MEMO
February 26, 2015
TO:
FR:
RE:
Township Board
Jerry Felix
FY 2015-2016 Budget
Attached is the preliminary draft of the FY 2015-2016 township budget. While we remain in
excellent financial health there are a few funds that will require some additional care over the
next few fiscal years. Some of these items will be addressed during the coming budget work
session on February 26 and some will most likely take additional research and analysis.
In addition you may note that the budget format continues to evolve as required by changing
regulations. Our new Finance Director, Connie Vander Schaaf, has also added some changes
based on her past experiences as budget director for Ottawa County. All of the changes make the
budget easier to review and allow us to better plan and account for revenues and expenditures.
Lastly you will note the addition of two new funds, the Local Street Fund, to account for the new
local street millage revenues and expenses, and the Airport Fund, to account for revenues and
expenses related to the Park Township Airport.
General Fund:
Current Year (FY 2014-2015) Review: We should finish the current year in fine shape.
Revenues, mainly from additional State Shared Revenues and building related fees were greater
than budgeted. We also received $20,000 (so far) in unbudgeted contributions toward the
Centennial Celebration. There is also a $75,000 anticipated transfer from the Capital
Improvement Fund to the General Fund for the contribution to Project Clarity. (This is
essentially a neutral event because of the identical anticipated expense from the General Fund.)
Overall revenues are anticipated to be up nearly $150,000 over the budgeted amounts.
On the expense side there are few surprises with some overruns in some activities. Most
activities are anticipated to be slightly less than budgeted, however. We expended additional
funds in the IT budget for an updated website and will spend more than budgeted in Legal
Services, mainly due to ongoing litigation (the King case, Chippewa, Dryfhout and Spyglass).
Some of the line items in Building Inspections (contractual inspection services) are up but so
were the revenues that more than cover those costs. Drain work was more than anticipated but
our share of several drainage projects, billed by the Ottawa County Drain Office, were unknown
3
at the time of the budget preparation last year. These include the Virginia Park, Kelly Lake and
Pine Hollow Drain systems.
Expenses for Highways and Streets are projected to be less due to lower than anticipated costs
for the 2014 paving program and only about one half of the crack sealing being completed. It
appears we may have been the only county jurisdiction that did crack sealing and the contractor
only completed a portion of our list of streets. We will be reviewing this coming year’s list for
both crack sealing and paving in light of the new millage for local street repairs. Planning and
Zoning professional services are up a bit due to the unfinished Master Plan work.
As referenced above, transfers are more than budgeted to the transfer in and expense out for the
$75,000 Project Clarity contribution.
Of note is the recommendation to also transfer $2 million from the fund balance in the General
Fund to the Capital Improvement Fund for future use. This will be a topic for discussion at the
work session but our recent planning efforts, including the Park and Recreation Plan, the Park
Central Plan and the Ottawa Beach Road Corridor Study, identified a variety of projects that may
require financing in some form in the coming years. The reserves in the Capital Improvement
Fund could be used for matching funds for grants, for financing as a revolving loan fund (as we
have for recent special assessment projects) or for outright capital expenses. Even after these
transfers the General Fund remains financially healthy.
FY 2015-2016 Overview:
Revenues: Overall we expect similar but slightly less General Fund revenues for the coming
year. Property taxes will increase slightly but we may indeed be required to again roll back the
rates due to the state Headlee provisions. We are projecting an increase of 2% over the current
year. We are also being somewhat conservative in our estimates for building related fees and for
state shared revenues. We are getting some mixed reports regarding revenues from the state and
are budgeting slightly less than what we actually anticipate receiving in the current year.
Of note are the ramifications of the ballot initiative coming in May regarding sales tax increase
and road funding. A provision in the proposed law could increase state shared revenues to local
units in the $9 per capita range. In theory, we could see an increase in our state shared revenues
of more than $150,000. We are certain that additional analysis will be forthcoming on the ballot
issues and we may need to adjust our budget accordingly should the ballot measure be approved.
We have budgeted $10,000 in additional contributions toward the Centennial Celebration and
$10,000 for election reimbursements. Both figures are highly speculative and are dependent on
as yet unknown donors or state legislation on potential elections.
We have adjusted the administrative fees again this year to reflect what we believe are costs
incurred by the General Fund for services provided for other Funds. We have included nominal
fees from both the Local Street Fund and the Airport Fund.
Expenditures: While we try to avoid stating that it will be “business as usual” in most cases that
will continue to be the case. Most General Fund activities will “look and feel” quite similar to
the recent fiscal years. The basic department activities, including the Board, Supervisor, Clerk
and Treasurer are virtually unchanged. The budgets for the Manager, Assessor, Building
4
Services, Planning, Code Compliance and Fire are all similar to prior years, except for some
capital expenses.
Two items of note, however, are the addition of one additional full time employee within the
Building Services (public works) Department and a salary structure overall increase of 2.5 %.
The full time employee’s cost will be split between the General Fund (Township property), the
Bike Path Fund and the Parks and Recreation Fund. Additional justification will be coming but
we have taken on some additional maintenance duties and believe a full time employee will be
more efficient than additional reliance on part time help. We also believe that some additional
full time attention should be directed toward both bike path and park maintenance.
As for the salary structure, last year around this time the Compensation Study final report was
delivered. That report detailed a salary structure that included a low, midpoint and high range
for every position classification. That study also recommended that the structure be revisited
each year and an overall inflationary adjustment be made to keep the structure current. As noted
in the final report:
UPDATING THE COMPENSATION PLAN
Economic conditions, the availability of people, and the prevailing labor market rates
will all impact salary structures. To accurately reflect the labor market, the
compensation plan must be reviewed and adjusted annually. In this sense, pay
adjustments will be a two-step process:
1. A general “across the Township Board” adjustment to each pay range should be
made to reflect inflationary or cost of living increases;
2. Individual-level adjustments based on satisfactory performance or greater
contributions should then be considered.
To adjust the pay plan, the Township could consider utilizing the Consumer Price
Index (CPI). Related, there are a number of CPI indices that are reported. The
Township should consider the CPI-U for the Midwest Region for the annual update.
The first adjustment to the salary ranges should be made at the beginning of the 201415 fiscal year. It should be noted that range increases do not necessarily equate to pay
increases; this latter point is a matter to be decided by the Township Board.
We did not adjust the overall schedule at the beginning of last year but utilized the numbers as
generated in the report. In discussions with Mark Nottley, the consultant with Municipal
Consulting and with other local units we are recommending the entire scale be increased 2.5%.
As noted and underlined in the above mentioned report, this does not equate to an across the
board 2.5% increase. We will continue to base individual salaries on the basis of personnel
evaluations and both internal and external equity.
Other expense items of note include the following:
Clerk: 101-215-967: Imaging Costs: We plan to scan and convert to digital files older records
for web access via our new electronic code vendor, E-Code. Once scanned, the documents will
be placed on line at no cost to the township.
5
Elections: 101-262-702: We have budgeted for two elections during the fiscal year, one in May
of 2015 (state ballot question) and one in February 2016 (proposed presidential primary). While
the February one is not yet finalized we have included funds should it be held.
Township Property: 101-264-930/973: We have included funds for the demo of the white barn
on 160th (carry over funds) and for additional paving at the maintenance building, around the
new storage building. Bids will be taken and contracts awarded by the Board.
Township Office: 101-265-972: We have included funds for repaving the parking lot (original
from 1991) and for an update to the front lobby.
Legal Counsel: 101-266-801: This budget is increased over past years because of pending
litigation.
Drains: 101-445-801/930: We have again included funds for orphan drain engineering and legal
work and for drain maintenance as performed by the Drain office. As per our policy we
contribute 25% of new construction and up to $5,000 per drain per year in at large costs.
Highways and Streets: 101-446-930: Note that this “department” has been radically altered
from prior years. In the past we funded our share of local street repairs from this account; last
year $300,000 was budgeted. With the new street millage we have moved all of the construction
related activity to the new Local Street Fund (fund number 404). We have budgeted $50,000
here for yet to be determined Ottawa Beach Road improvements. The Ottawa Beach Road
Corridor Study identified a multitude of improvements throughout the corridor for which these
funds could be targeted. While no consensus developed at the recent work session there
appeared to be some preference for projects in the vicinity of the General Store, the State Park
camping unit and the DNR launch ramp.
Community Services: 101-748-903: Included again for this coming year are funds for leaf pick
up, three clean up days and for some non-profit community group contracts. Also highlighted
are funds for the Centennial Committee.
Transfers: 101-966-999: Over several more detailed activity lines we have included transfers
from the General Fund for Fire Equipment ($100,000), Cemetery perpetual care ($15,000), for
the General Fund share of local street repairs ($150,000) and a one-time transfer to the Parks and
Recreation fund ($100,000) to jump start some planning/improvement efforts for projects
identified in the Parks and Recreation Master Plan.
Police/E-Unit Fund:
This fund derives nearly all its revenues from the .67 millage rate. With the renewal of the
millage last fall we will be able to restore the rolled back rate to the full .67. As with the General
Fund we anticipate that tax revenues generated by the millage will increase about 2%, to
$633,000. There are some smaller sources of revenue, including those from ordinance violation
fines and from our parking enforcement efforts.
Our expenditures for Police and E-unit operations will be mostly for the contract we have with
the Ottawa County Sheriff’s office for providing these services. We continue to plan on the
same level of service as in past years, including a cost sharing arrangement with Holland
Township and a Community Policing Officer dedicated for Park Township. We also anticipate
6
that our special park patrol with Sheriff Reserve Officers will again be available to assist with
weekend and after hour patrols of parks and road ends. We also included the cost of school
crossing guards, estimated at $14,000.
We note that we anticipate a slight negative balance in this fund for the current year and are
expecting to use some fund balance to provide for a balanced budget. While we have sufficient
fund balance available this is a fund that bears close watch to make certain that our revenues
cover the costs of providing the services. We are hopeful that discussions with the Sheriff’s
office and a final accounting for the current year will prove beneficial as we move forward in the
new year.
Parks and Recreation Fund:
This fund comprises revenues and three major components; specific expense categories for Tot
Time, recreation programs and park facilities. Under revenues the major source is from the .5
millage. We expect around 2% in additional funds, around $472,000. Other revenue sources are
from Tot Time ($26,000) and from Recreation program fees ($47,800). Building rentals
(Maatman and the north side Community Center) will provide another $22,000. As previously
noted, we have included a $100,000 transfer from the General Fund to jump start some of the
planning and improvement projects as identified in the new Parks and Recreation Master Plan.
On the expense side, Tot Time is proposed to continue for another year. Enrollment was lower
this year than in the past and revenues in the current year will fall short of covering the hard
costs. We have anticipated traditional enrollment levels and anticipate a balanced financial
picture for the coming year. Rates may have to be increased to cover costs in the future.
As for Recreation programs, we have budgeted for a full slate of year round events and programs
that should appeal to residents of all ages. Deputy Clerk Daniele Dykens will continue to also
serve as our Recreation Director and we have hired a highly qualified part time employee to help
in the Rec office. We plan for regular office hours and look forward to a successful program
year. You may note in the budget document that we have not budgeted for a farmer’s market.
After another careful review and discussions with former vendors we believe our market would
continue to struggle and be a drag on recreation finances. We will continue to pursue an
approach that will be successful for both the Township and the vendors.
In activity 208-751-803, Purchased Services, note that we have included funds for additional
non-profit community organization service contracts and instructor fees for additional programs.
Another year of summer concerts is included ($4,000) and we have carried over funds for
possible recreation specific software. We continue to research software that will assist with online signups, scheduling and accounting.
In the Park Facility area, we plan to upgrade our maintenance activities with an additional
employee (split with Bike Path and General Fund). We believe that added attention to painting
and fix-up activities will enhance our facilities and provide longer life through better
maintenance. We have included funds for some preliminary planning, as per the Park and Rec
Master Plan, for upgrade plans for Winstrom and Keppel and $50,000 in general repairs and
maintenance. We have reserved $80,000 for park improvements ($50,000 for road end facilities
and $30,000 for Stu Visser Trail maintenance).
7
Bike Path Fund:
This fund, too, relies greatly on revenues produced by the dedicated millage of .4 mills. We are
expecting revenue growth of 2%, to $378,000. Some interest and a state “grant” from utility
right of way payments round out the balance of revenues.
This fund will share in the cost allocation of the new employee and we expect a higher level of
maintenance. Mowing and tree trimming are highly weather dependent and we were
“scrambling” this past year once the weather broke. An early start on the maintenance and a late
finish are somewhat compromised when making use of seasonal help, usually college students
who are available for limited times during the season.
The major planned expenditures include $210,000 to replace the two trackless vehicles now in
service and $300,000 in construction/route signs. We plan to repave the section of 168th from
Perry to Lakewood and to replace the retaining wall at Perry and 168th. The wall is somewhat
fragile and deteriorating and is a major visual obstruction at that intersection. While the route
sign project is nearing completion we anticipate that the bulk of the funds ($112,000) will be
expended after the April 1 fiscal year start.
Street Lighting Fund:
This fund includes all of the revenue and expense for operation of the township street lighting
systems. Revenues are provided by the special assessment district ($6 per year for all properties
and an additional $15 per year for those properties served by lights that provide property
security). We anticipate that revenues will again be $142,000.
The funds are used to pay for the monthly charges we incur from both Consumers Energy and
from the Holland BPW for the street light systems. We currently have street lighting contracts in
place with both that include a per light per month charge, varied due to the type of light fixture in
place. Costs have remained fairly constant since the creation of special assessment, due in part
to the ongoing conversion to high pressure sodium fixtures by Consumer’s. The lower operating
costs are passed to us in the form of reduced monthly rates.
WMAA and Herrick Library:
These two funds were created last year at the request of our auditors. These are “pass through”
funds in that we collect the millage revenues (.0999 for WMAA and 1.2492 for Herrick) and
pass the same amount on to the respective agency.
Sewer Fund:
This fund is a non-operational fund in that it only receives revenue via special assessments and
deferred assessments and it generally funds limited operations. It does provide funds for the
sanitary sewer system capital improvements, however, so it is important to maintain an adequate
fund balance. As stated in prior years, there is a concern should major improvements be required
in future years for the sanitary sewer system and we are forced to rely only on the fund balance
of this fund. We are not currently in the sewer “business” in that we do not sell or bill for sewer
service. We are responsible, however, for some capital expenses for the system. Depending
upon the scale of those capital expenses, this fund is most likely not sustainable under the current
conditions.
8
There are no major improvements to the sewer system proposed in the upcoming year but this
fund should be watched closely to ensure future capital funding.
Capital Projects Fund:
This fund is a reserve fund for future capital projects. We have made use of this fund as an interfund financing mechanism. Over the past several years we have “loaned” the water fund
sufficient revenues to construct several special assessment districts. Principal and interest
payments from those projects are repaid into this Fund. While there are no plans for the use of
the reserves in the fund at this time, it remains as a source of financing should a project be
petitioned. (We plan to fund the Idlewood Fire Protection Project directly from the Water
Fund.) This fund also contains the special reserved funds for future fire equipment ($400,000 as
of the current year and another $100,000 in the proposed budget) and for the Cemetery Perpetual
Care ($250,000 as of the current year with another $15,000 in the proposed budget).
Revenues in the new year will be provided by transfers from the General Fund; $100,000 for
future fire equipment and $15,000 toward the Cemetery Perpetual Care reserves. The cemetery
funds will be generated from a portion of the lot sales.
Regarding expenses, we have proposed to only fund $10,500 improvements for the final phase of
the 192 lot expansion at Lakewood Cemetery. Some final grading and some limited paving are
planned.
Local Streets Fund:
With the passage of the .5 millage proposal last fall we have created this new fund to account for
all of the associated revenues and expenditures related to local street maintenance. Previously all
of the expense was from the General Fund and was allocated in account 101-446. We anticipate
$473,000 from the millage and have included a transfer of $150,000 from the General Fund to
supplement the annual maintenance program, estimated at nearly $600,000. We have included
$600,000 in maintenance costs; with some being allocated to paving and some to a continuation
of the crack sealing program. Included is a very small amount for our annual visual road surface
inspection ($2,000 plus some “employee” costs).
We are currently finalizing the work plan for street work for 2015 and will provide you a final
recommendation in the near future.
Park Township Airport:
With the imminent restructuring of the airport management arrangement we have created a new
fund to account for the revenues and expenditures at the airport. In working with the folks from
Ottawa Aviation, the current leasee, we have developed a budget that provides for around
$64,000 in revenues and $57,000 in expenditures. Revenues are to be derived from fuel sales
($24,000) and from hangar rentals ($40,000).
Expenditures include fuel (bulk for resale), snow plowing and grass mowing, utilities, a
management contract and administrative fees.
9
Note that this fund is an enterprise fund and all of the assets are capitalized (similar to the water
fund). It operates on a “for profit” business like platform and therefore the “bottom line”
includes the value of the assets and depreciation is funded within the fund expenses. This
bottom line, therefore, reflects “net assets” and not necessarily a fund balance in the traditional
sense. Ottawa Aviation has already transferred $3,500 in cash to jump start the net asset total
and to be reserved for future capital expenses.
Water Fund:
As noted in prior years, this Fund, like the new Airport Fund, is similar to but slightly different
from the other Funds so far discussed. This too is an “enterprise fund” and functions similar to a
“for profit” corporation, which includes depreciation expenses. Our assets in this Fund include
the value of the pipes in the ground and the cash/investments on hand. Our revenues include the
retail sale of water and the associated fees for new hookups and the like. Our expenses include
the cost of purchasing the water we sell from the City of Holland BPW and the maintenance
expenses we pay to the City of Holland and Holland Township via our current contracts with
both jurisdictions.
Also as noted in past years, this fund continues to be of concern to us. With the bulk of revenues
related to the purchase and resale of water, this fund is highly dependent on weather. Wet
summers result in lower water sales whereby dry summers results in greater water sales. This
past year, with the later start to summer and the overall cooler temperatures we sold a much
lower quantity of water as compared to prior years and as a result will experience a loss of nearly
$40,000 from operations. Only from the payments on prior special assessments did the fund
realize a net increase in net assets.
We have budgeted for a somewhat similar weather pattern, which we hope is quite conservative.
We have budgeted for flat water sales but a light increase in the cost of purchased water. The
only construction planned is the upcoming special assessment district in the Idlewood Beach
area. As noted, we previously looked at funding this project via a loan from the Capital
Improvements Fund but current Water Fund cash balances allow for direct funding from the
Water Fund. (As an enterprise fund this capital expense/investment in assets will not show as an
operating expense and therefore does not appear as a line item in the budget. The project is
included in the list of capital projects, however.)
This fund, too, requires a careful eye as we seek to provide long term fiscal sustainability to the
fund. We will be analyzing this fund, taking into consideration what new wholesale rates will be
charged by the Holland BPW. An uptick in those rates may necessitate an increase in ours.
Another wet summer may also require a very close examination of our current rate structure.
The budget as proposed includes a loss from operations in the range of $145,000. While
sounding critical and not wanting to dismiss the situation we have budgeted conservatively and
fully hope for that number to become significantly smaller or even turn positive. The fund
currently has sufficient cash reserves to allow us to watch this carefully.
As discussed in prior years and as we look at the future of this fund we may also consider a
recommendation regarding a “sale” on water hookups. For example, we have a major water loop
running up Lakeshore to Quincy, then east and then south on 168th. This $500,000 + investment
10
has resulted in only about a third of the potential properties actually hooking up, obviously
greatly reducing any anticipated return on the initial investment. In order to increase our
customer base and increase revenues (including ROI) we may propose a temporary
waiving/reduction in hookup fees as an incentive for property owners to join the public water
system.
Other Issues:
There are usually a long list of topics that are woven throughout the budget process. Some may
be funded and other may require additional discussion. For this year these “other issues”
include:
Project Clarity
Holland Historical Trust
Centennial Committee
Ottawa Beach Road Improvements
Non Profit community organization service contracts
Park facility planning
Park Central Improvements
Transfers from the General Fund (to Park/Rec and Capital Projects)
These can be more fully discussed during the budget work session.
Please keep in mind that the budget is a “plan.” This is not the end of a process but is a beginning
in a sense that the budget should reflect your priorities and the allocation of resources to
implement those priorities. The real challenge and effort in the budget process is in the
implementation of the programs and work items contained within the context of the funding.
And last but certainly not the least, I thank the staff not only for working diligently in drafting
this budget but also for their great efforts in implementing the programs represented by the
numbers. We have a highly qualified staff that churns out a great deal of high quality product on
a day to day basis. Park Township is truly fortunate to have this staff working on their behalf.
I look forward to finalizing the budget for FY 2015-2016 and implementing the programs
included during the next year.
Jerry Felix
Township Manager
Park Township
11
2-2015
Park Township Organizational Chart
Trustee
Jim Chiodo
Trustee
Nicki
Arendshorst
Clerk
Skip Keeter
Deputy Clerk*/
Manager’s Asst.
Daniele Dykens
Hillary DeBoer
Assessing
Al Nykamp
Jonetta
Brown
Michelle
Veldhof
Recreation
Daniele
Dykens
Jackie Smith
Tot Time
Mary Alice
Ritsema
Fire
Chief Scott
Gamby
Off Asst.
Anne Snider
Cemetery
Lee Harris
Kristi
Rosendahl
Supervisor
Gerald
Hunsburger
Treasurer
Jan
Steggerda
Trustee
Jeff
Hoekstra
Trustee
Michael
Toscano
Manager
Jerry Felix
Admin. Asst.
Julie Northrup
Finance
Connie
VanderSchaaf
Paid onCall Firefighters
(21 North &
16 South)
Building
Services
Eric Davis
Cindy Glennie
Inspection
Services
Contracted
* Deputy Clerk and Deputy Treasurer appointed by Clerk and Treasurer, respectively
12
Utilities/
Deputy
Treasurer*
Susan
Barkel
Bldgs/Grounds/
Bike Paths
Ryan Bromley
Jason Heath
Greg VanderKamp
Vacancy
Code
Compliance/
Zoning
Adm
Ed deVries
Planning
contracted
Park Township
2016 Budget Calendar
November, 2014
Finance establishes budget process on financial system, calculates
personnel costs, prepares worksheets for department use, updates capital
improvement plan, general planning
November 26, 2014
Departments receive annual budget packets (via email)
November 26, 2014 – Departments prepare budget requests and return to Finance by
December 17, 2014 deadline
December 17, 2014 – Administrative review/meetings with departments as needed/budget
January 30, 2015
balancing and document preparation
February 12, 2015
Board received tentative budget for review and comment and sets date for
public hearing on budget for March 12, 2015
February 26, 2015
Board work session for the budget
March 6, 2015
Deadline for public notice on budget
March 12, 2015
Board holds public hearing on the budget and approves the resolution to
adopt the 2016 budget
August 13, 2015
Board reviews the Truth-in-Taxation calculation, sets date for public
hearing on increasing taxes in 2015 for September 10, 2015. The levies
under consideration are for the 2016 fiscal year.
September 4, 2015
Deadline for public notice on the hearing to increase taxes to be published
September 10, 2015 Board holds public hearing for taxes, approves the millage levies/L-4029
13
2015-2016 Budget
Budget Summary
The Bottom Line:
Millions
Governmental Funds: 2016 Budgeted Expenditures Exceed Budgeted Revenue by $173,000
$12
Governmental Funds Revenues, Expenditures and Fund Balance 2011 - 2016
$10
$8
$6
$4
$2
$0
2010-2011
2011-2012
Expenditures
2012-2013
2013-2014
Revenues
2014-2015
2015-2016
Fund Balance
Funds budgeted to use fund balance in 2016:




General Fund: $110,000 – general operations plus $50,000 for Project Clarity and
$50,000 for Holland Historical Trust
Police/E-Unit: $26,000 – general operations
Bike Paths: $309,000 – expenditure budget includes capital purchases of $560,000
Street Lighting: $500 – general operations
Funds budgeted to contribute to fund balance in 2016:




Parks: $71,000 - revenues include a $100,000 transfer from the General Fund
Sewer Fund: $78,000 (capital project fund)
Capital Improvement Fund: $111,000 (capital project fund)
Local Streets: $14,000 (capital project fund)
Enterprise Funds: 2016 Budgeted Expenses Exceed Budgeted Revenue by $44,000


Water Fund: ($64,000) - Water usage is volatile and dropped significantly in 20142015. While most costs are also lower, depreciation expense remains the same.
Park Township Airport: +20,000 – includes a contribution of capital assets of $13,000.
14
Budget Assumptions:
Revenues:


Taxes: Taxable value is budgeted to increase 2%
Revenue Sharing: Initial projection represents a 2.5% increase overall from the estimated
2015 based on State projections.
Expenditures:





Budget reflects COLA on the salary schedule of approximately 2.5%; employee share of
health insurance currently budgeted the same
Includes a new full time position for maintenance (a part time position was eliminated)
The General Fund contributions to the Local Streets and the Parks funds are $150,000 and
$100,000, respectively
Capital requests/projects included in budget total $1,510,000
Administrative charges to other funds are decreasing by $16,500 overall
Items of Note:



E-Unit levy does not appear sufficient to fund program in the long term. Preliminary
shortfall estimated at $25,000. Fund balance can cover the difference for now, but may need
to address eventually.
Street lighting: Levy covers electrical costs but it may not cover the admin fees currently
charged ($2,500)
Water fund: May need to adjust rates to cover depreciation costs.
15
2016 Budget and the Township Strategic Plan
Goal 1: To be Good Stewards of Township Property and Community Resources
Objective 1: Manage Road Ends
2016 Budget Consequence:
1.
$50,000 in 2016 budget for road ends (208-756-973)
Objective 2: Maintain Township Assets, including facilities, property, and equipment
Action Plan #1: Perform assessment of Maintenance Department facilities and
equipment
2016 Budget Consequences:
1.
2.
3.
4.
New snow removal equipment budgeted in Bike Paths ($210,000 – 211-755-972)
Front Lobby renovation at township office ($10,000 – 101-265-972)
Repaving at township office ($30,000 – 101-265-972)
Repaving at maintenance garage ($16,000 – 101-264-973)
Action Plan #3: Revise airport and fairground leases
2016 Budget Consequence:
1.
Airport operations to be turned over to the Township. 2016 Budget includes new
fund and budget for airport (581)
Action Plan #4: Finish elimination of Orphan Drains
2016 Budget Consequence:
1.
$15,000 included in 101-445-801 for engineering and legal fees
Objective 3: Plan for and respond to environmental concerns in the Township:
Action Plan #1: Maintain focus on energy and environmental issues within the Township
2015/2016 Budget Consequences:
1. $40,000 included in 101-748-803 for fall leaf clean up and township clean up days
2. $50,000 included for Project Clarity 101-748-803
16
3. $4,000 included for the Outdoor Discovery Center Macatawa Green way for
programs that educate on the Macatawa watershed
Objective 4: Evaluate transportation infrastructure within the Township
Action Plan #1: Perform Ottawa Beach Road Corridor Study
2015/2016 Budget Consequences:
1.
To date $22,500 has been spent on this study in 2015 (101-446-801 – Fishbeck
Thompson)
2. The 2016 budget includes $50,000 for Ottawa Beach Road improvements (101-446-930)
Action Plan #2: Complete Bike Path System Route Plan, including completion of the bike
lane plan and installation of Share the Road signs
2016 Budget Consequences:
The 2016 Budget includes $188,000 to repave the remainder of 168th and build a
retaining wall at 168th & Perry (211-755-975)
2. The 2016 Budget includes $112,000 for bike system signage per the Capital
Improvement Plan (211-755-975)
1.
Objective #5: Conserve properties and natural resources
Action plan #2: Preserve and restore tree canopy by developing a Forestry Management
Plan
2016 Budget Consequence:
1. $10,000 is included in the Parks fund (208-966-965.008) to replant trees.
2. $9,000 is included in the Parks fund (208-756-801) for the development of a Keppel
Forest Management Plan for improvements including restoration planting with
indigenous plants.
Goal 2: To Maintain and Enhance Communication
Objective #1: Maintain Communication with citizens, employees, and other stakeholders
Action Plan #3: Redesign Township Website
2016 Budget Consequences:
1. $2,500 is included in the IT budget for website upgrades (101-228-803)
2. $9,000 is included in the Clerk’s budget for imaging of old minutes (101-215-967)
17
Objective #2: Continue to work towards being a Board that matters
Action Plan #2: Board looks for ways to further enhance their skills and talents
2016 Budget Consequence:
1. The 2016 Budget includes $6,350 in the Board, Supervisor, Clerk and Treasurer
budgets for trainings and seminars
Goal 3: To Improve the Organization and Service Delivery
Objective #1: Undertake actions that plan for the future of Park Township
Action Plan #6: Evaluate options and develop plan for local road funding
2016 Budget Consequence:
1. Local Streets millage passed in November and the 2016 budget has a $600,000
budget for Local Street work (404-901-975). In addition to the new millage, the
General Fund is also contributing $150,000 for these projects.
Objective #2: Assess Township leadership in regional discussions
Action Plan #1: Foster cooperation with surrounding entities
2016 Budget Consequence:
1. The Board’s budget includes $40,000 for memberships with the MACC, Watershed,
West Coast Chamber of Commerce and the Michigan Township’s Association.
Goal 4: To Celebrate and Promote the Township
Objective #2: Take steps to plan for the future
Action Plan #1: Develop 100th Anniversary Plan
2015/2016 Budget Consequence:
1. The Township has collected $20,000 in donations for the celebration so far in the current
fiscal year, and an additional $10,000 in anticipated revenue is included in the 2016
budget. On the expenditure side, $15,000 is included in the 2015 budget, and $25,000 in
the 2016 budget.
18
Park Township Revenue Sources
Interest
1% Other
Charges for
Services
20%
5%
State Shared
Revenue
18%
Taxes and
Special
Assessments
56%
Transfers among funds are not included in this graph.
Property Taxes
The graph above shows that over half of the Township’s revenue is from property taxes. Property
taxes are levied against the assessed taxable valuation of real and personal property in the
Township. 96 percent of the tax base is residential in Park Township. The tax rates are
expressed in "mills" per one dollar of the assessed taxable valuation of the property; one mill of
taxation is equal to one dollar on each one thousand dollars of assessed valuation. The Township
has seven separate millages as follows:
Levy (in mills)
.9429
1.2472
.4995
.3996
.6700
.0999
.5000
4.3591
The property tax levies conform to the Headlee constitutional tax limitation amendment as well
as P.A. 5 of 1982, Truth in Taxation requirements.
Purpose
General Operating
Library
Parks
Bike Paths
Police/E-Unit
West Michigan Airport Authority
Local Streets
Date Approved Expiration Date
8/1994
12/31/14
5/6/1997
12/31/16
1/15/2008
12/31/17
8/3/2010
12/31/19
8/5/14
12/31/18
11/6/12
12/31/17
11/4/14
12/31/23
19
Impact of Proposal A on Property Tax Revenue
Proposal A of 1994 limits increases in the taxable value of property to the lower of the
consumer price index or 5%. This has effectively lowered the 2014 taxable value of the
Township by approximately $177 million which equates to just under $772,000 in Township
taxes annually.
Park Township Assessed and Taxable Value 2000 - 2014
Millions
$1,200
$1,000
$800
$600
$400
$200
$0
2000 2002 2004 2006 2008 2010 2012 2014
Taxable Value
Assessed Value
Even though home prices are improving, this may not necessarily be reflected in taxable
value due to the cap imposed by Proposal A. Michigan governments will be slower to feel the
improvement in home prices and the economy than other sectors of the economy. As property
values fell after their high in 2008, the gap between taxable and assessed value diminished. The
worst appears to be over in 2012 as property values and development started to turn around in
2013 and beyond. The graph that follows reflects the revenue lost to the Township due to
Proposal A.
Tax Revenue Lost Due to Proposal A
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2006
2007
2008
2009
2010
2011
2012
2013
2014
Going forward, the Proposal A will continue to diminish the impact of improving home prices.
Since inflation is very low, growth in this revenue source will be more dependent on new
20
construction. Since the amount of developable land in the Township is limited, the Township
sees only modest growth in this revenue source for the future.
Intergovernmental Revenue
Nearly all of the intergovernmental revenue, approximately 18% of total revenue, is
constitutional revenue sharing from the State of Michigan.
State Revenue Sharing Dollars for Park Township 2011-2016
Thousands
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
$0
2011
2012
2013
2014
2015
2016
Though several municipalities saw significant reductions in revenue sharing dollars, the
Township, because its revenue is constitutional (vs. statutory) has seen increases of .4% - 6.6%
for the period between 2012 and 2015. The Township anticipates consistent albeit small growth
in this revenue source.
Permit Revenue and Related Fees
The Township collects permit revenue from building, mechanical, electrical, and plumbing
permits. This revenue can vary depending on development. Historical data on these permits
follows.
Total Value of Permits Issued
Total Permits Issued
Millions
$30
2,500
$25
2,000
$20
1,500
$15
1,000
$10
500
$5
$0
0
2007
2009
2011
2013
Total Permit Fees Collected
$250,000
$200,000
$150,000
$100,000
$50,000
$0
2007
2009
21
2011
2013
2007
2009
2011
2013
As part of the budget process, rates are reviewed and adjusted accordingly annually. For the
2016 fiscal year, building and zoning fees are as follows:
Building Department Fees
Category
Building
Demolition
Electrical
Fee
Category
$40.00 base + $4/$1,000 up to Mechanical
$100,000 in value, then
$3/$1,000
$40/inspection Plumbing
$60.00/inspection
Category
Base Permit
Fence
Accessory Building
(under 200 sq ft)
Category
Zoning Board of
Appeals
Special Zoning Board
of Appeals *
Site Plan/Special Use
Fee
$60.00/inspection
$60.00/inspection
Zoning Fees
Fee
Category
$60.00 if needed Ponds
No charge Signs
Agricultural Buildings
No charge
Fee
$60.00
Planning Fees
Category
Special Meeting of the
$350.00 Planning Commission
$600.00 Rezoning Application
Fee
$600.00
$450.00*
$350.00
Planned Unit Development (PUD) Fees
Category
Fee
Category
Preliminary Plan
Amend Conditions (Board
Submittal *
$1,000.00 Action only)*
Final Plan Submittal *
$1,250.00 Amendment to PUD*
Upon Hearing at
Township Board*
Fee
$60.00
$60.00
Subdivision
$1,250.00
Fee
$750.00
$1,500.00*
$15/lot ($400
minimum)
*Also subject to escrow fees
Parks and Recreation:
There are three Township facilities available for individuals and organizations to rent for
meetings and social engagements. All three require a security deposit of $100 - $200 and charge
a rental fee based on the amount of time it is used ($25 - $40 per hour).
22
The Township provides several recreation programs, and participants are charged to cover the
cost of the program. The programs bring in approximately $59,000 per year with the soccer
program being the most popular ($37,000 per year).
Sewer System:
The Township does not operate any sewage treatment facilities, but Township residents desiring
sewage service are able to obtain that from surrounding municipalities. However, the Township
does fund the initial investment for the underlying sewage infrastructure in place (pipes/lines)
and works with resident wishing to establish new sewer districts. Charges for a sewer hook up
are meant to cover the cost of the construction, maintenance and repairs to the sewage system
and include the following components:
1. Trunkage Charge: Charge to cover maintenance, repairs and upgrades to the sewer
system; based on the number of residential equivalency units
2. Lateral Charge: Charge for the connecting “tap” between the sewer main and the property
line
3. Frontage Charge: Charge to cover the construction of sewer main; based on the front
footage measurement of the property
Residents arrange and pay for hook up from the property line to the residence with a private
contractor. Actual charges incurred by a resident can vary depending on what infrastructure was
paid in connection with an overall residential development and other factors. Current rates are as
follows:
Sewer System Rates
Frontage
$50/ front foot
Trunkage Fee $2,000
Lateral Fee
$900
*$7,900 minimum fee
Water System
The Water System bills for new connections and water service. Water System hookup fees are
as follows:
Water System Hookup Rates
Frontage
$30/ front foot
Trunkage Fee
$500
Meter Charge/Tap Fee $1,475 - $3,310 depending on
meter size
*$3,500 minimum fee
Quarterly usage charges include a ready to serve fee and a commodity charge per 1,000 gallons
of water.
Water Usage Rates
Ready to Serve Fee $21.75/quarter - $75/quarter
depending on meter size
Water Usage
$1.80/1,000 gallons
23
The Township plans to collaborate with Holland Charter Township with their next water rate
study to begin in the Fall of 2015. Based on the recent decline in water usage, rates currently
charged do not quite cover the operational expenses. Since the Township’s rates are generally
lower than surrounding communities, an upward adjustment may be necessary.
Not all municipalities have the same basis for charges. In Park Township, the ready to serve
charge is significantly lower than other municipalities in the area. The consumption charge,
though still lower than two of the three municipalities, is closer in line. The graph that follows
shows how Park Township’s rates compare with the surrounding communities.
Area Water Ready to Serve Rates
Area Water Price per 1,000 Gallons Rates
$80.00
$2.50
$60.00
$2.00
$1.50
$40.00
$1.00
$20.00
$0.50
$0.00
$0.00
Park Township
City of Holland
Holland Township
City of Ze e land
Park Township
City of Holland
Holland Township
City of Ze e land
How does this translate to the average homeowner? Based on the consumption levels of Park
Township residents, the rates experienced in Park Township are lower than that of surrounding
communities (the current average consumption per household in Park Township is 114,000
gallons/household):
Estimated Annual Residential Charges for Water at
Varying Rates of Consumption for Area Municipalities
Estimated Annual
Residential Cost for
Water
$500.00
$400.00
$300.00
$200.00
$100.00
$0.00
85,000
114,000
142,000
Gallons of Consumption per Household
Park Twp
City of Holland
Holland Charter Twp
City of Zeeland
24
Administrative Fees
Administrative Fees are found only in
the General Fund and represent
reimbursements for administrative
services (e.g., Finance, Human
Resources, Attorney fees, etc.) paid in
the General Fund. The allocation of
these fees depends on transaction
activity in the fund plus or minus
managerial assessment of the time
spent on these functions.
Other Transfers between Funds
In addition to the administrative fees just
discussed, transfers are made from the
General Fund to other funds primarily for
capital improvements. The 2016 budget
includes $415,000 in transfers from the
General Fund to other funds.
The transfers to the Local Streets fund and
the Parks fund are new with the 2016
budget. With the passage of the Local
Streets millage, a separate fund has been
established to account for the millage and
associated expenditures. The $150,000 from
the General Fund represents the amount
necessary to provide approximately
$600,000 per year in funding for local street
improvements. Based on the current version
of the Capital Improvement Plan, $100,000
will be transferred to the Parks fund to assist
in funding the identified projects.
25
26
Park Township Uses of Funds
Graph reflects both governmental funds and enterprise funds. Transfers out have been eliminated.
For the most part, expenditures and expenses by activity are discussed in the budget transmittal
letter and in the strategic plan section. However, taxpayers often want to know where their tax
dollar goes. The image below reflects the various activities paid by tax dollars.
0%
10%
General
Govt
20%
30%
40%
West MI Airport Authority &
Library
50%
Local
Streets
60%
70%
80%
Parks &
Recreation
Public Safety
90%
100%
Bike Paths
Public
Works
Budgets can also be reviewed from a cost perspective. The graph above and right shows the
breakdown of the uses of funds from this perspective.
Personnel
Most governments would show personnel expenditures as their highest area of cost. However, a
significant portion of Township duties are contracted out (e.g., police services, planning), so
Other Charges and Services are the highest cost for the Township. Personnel costs include funds
for 14 full time, benefitted positions and 9 regularly scheduled part time, primarily unbenefited
positions. Other personnel costs include fire fighters estimated at 4.71 full time equivalents,
board members, and election workers.
27
Many municipalities have struggled to contain benefit costs. The downturn in the market created
havoc in defined benefit pension programs, and escalating health care costs resulted in double
digit price increases for many. Park Township has a defined contribution program, so cost
changes only with changes in salaries. The Township also changed to a high deductible
insurance plan and has passed a portion of the costs on to employees. As a result, fringe benefits
as a percentage of salaries have stayed stable as indicated by the graph that follows.
Park Township Personnel Costs 2012-2016
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2012
2013
2014
Wages
2015
2016
Fringe Benefits
Other Services & Charges
Costs included in Other Services & Charges include the following:
Park Township Other Services
& Charges
Building &
Property Costs
8%
Other
11%
Water System
27%
Contracted
Professional
Services
11%
Police
15%
In the graph to the left, Tax Disbursements
refer to the distribution of taxes collected for
the Herrick District Library and the West
Michigan Airport Authority. Water system
costs include water system operating costs and
depreciation, commodity charges for the water
itself, and other administrative costs.
Tax
Disbursements
28%
Under policing services, the Township
contracts with the Ottawa County Sheriff’s
Department for patrol, community policing,
and E-Unit services. Contracted professional
services include legal fees, contracts the
Township has with various nonprofit agencies such as the Holland Historical Trust and Project
Clarity, and inspector charges for mechanical, electrical, and plumbing permits.
Capital Outlay
The 2016 budget includes several capital outlay plans for both equipment and construction. The
schedule that follows shows the detail of these plans.
Administrative Fees and Other Transfer to Other Funds
Administrative Fees and Other Transfers are discussed in the revenue sources section. 28
2016 Budget - Community Requests
Non-Profit
How Park Township Residents are Involvedmeasurements
How Much requested, How will it be Used.
Past support
Center for Women in
Transition
*149 clients were from zip code 49424, which includes the majority of Park
Township
* $2,000 requested for vital crisis response services.
* $1,000 given in FY 15 & FY 14
* $1,000 given in 2012
Community Action
House
* In 2013, CAH assisted 2,996 families in Emergency Services, - PT residents
are approximately 7% of that total, or 525 individuals (210 families); in 2013,
73,714 meals were distributed at the Community Kitchen so it can be
approximated that 5,160 meals were served to PT residents.
*$5,000 requested for Emergency Services Food and
Commodities Distribution
* $5,000 provided in FY 15 and FY 14
* $5,000 provided in 2012
Good Samaritan
Ministries
*4 students from PT in Neighbors Plus' tutoring program (10%); 3 (9%)
* $5,000 requested for partnership with FIY (Faith in Youth)
students in school suspension program from PT; Upward Bound's middle school * $2,500 provided in FY 2014; $0 in FY 2015
program, Step UP, serves 8 middle school youth (22%) from PT; Holland
* $2,500 provided in 2012
Rescue Mission's Rock Urban Youth Ministry is currently serving 10 youth
(25%) from PT
Evergreen Commons
* 816 of Evergreen members are residents of PT
* With last year's funding, 85 residents from PT were provided Care Services
vs. 56 in 2013.
Holland Area Arts
Council
* 4,500 PT residents served last year (classes, events and exhibitions) based on * $1,500 requested to fund Debut - the annual high school art
registration data
competition
* Previous PT winners of the Debut art competition include 1st place winners in
both 2013 and 2014 as well as the 3rd place winner in 2014.
Holland Symphony
*Semi-professional orchestra of 100 local musicians and performs 8 concerts
/year.
*812 direct mailing recipients in PT, 48 orchestra members, board members and
staff from PT.
* Request is specifically for Pops at The Piper as it is performed in PT
* $1,000 requested for funding Pops at The Piper at Eldean
Shipyard
* $750 provided in FY 14; $1,000 in FY 2015
* $1000 requested for a large family concert in 2013 and The
Pops concert in June of 2012.
*PT did not provide any funding to this organization in 2011.
Lakeshore Advantage
* 9,000 Park Township residents in the area labor force
* 5 of 7 staff members are Park Township residents
* 2,500 for economic development activities (no specifics
provided)
* Last year Township provided funding was 2011 ($1,500)
2015
Granted
2016
Request
Granted
Fund
-
500
208
Boys and Girls Club of
Greater Holland
500
1,000
2,000
1,000
101
5,000
5,000
5,000
101
-
5,000
1,000
101
4,000
7,500
4,000
101
1,000
1,500
1,500
208
1,000
1,000
1,000
208
-
2,500
2,500
101
*$7,500 requested for three services: The Day Center of
Evergreen, Care Coordination and Enrichment Program.
* $4,000 was provided in FY 15
* $4,400 was provided in FY 14
* $4,000 provided in 2012
29
2016 Budget - Community Requests
Non-Profit
How Park Township Residents are Involvedmeasurements
Mediation Services
*5% of cases include one or more PT resident or organization (average based on *$3,500 requested for mediation services.
2009-2014 data)
* $0 provided in FY 2015
*8 of 62 experienced mediators reside in PT, including the executive director.
* $1,000 provided in FY 2014
* $1,000 provided in 2012
OAR
*Over 1,100 Park Township residents have been provided treatment services
*$5,600 requested for family services for 7 PT families
since OAR's inception. During an average year, approximately 50-80 PT
* $5,000 provided in FY 15 and FY 14
residents will be served, with approximately 1/3 through the Family Program, at * $5,000 provided in 2012
no cost to the families.
*45 participants in the family program were PT residents in the prior year, up
from 30 in the year before that.
Ottagan Addictions
Recovery/Ottagan
Alcoholic
Rehabilitation
Outdoor Discovery
Center Macatawa
Greenway
The number of Park township residents is indeterminable since it is held at a
public park. Total attendance is estimated at 1,500 - 3,500
*$500 for Recovery Fest celebration in Centennial Park on
9/19/15 to celebrate the positive impact of recovery on
individual, families and communities. This is the 12th year of
the celebration.
*Partners with PT Recreation providing 7 educational programs to residents in *$4,000 for operational (easements, salaries, invasive species
removal)
Township parks
* $4,000 was provided in 2015
*No additional fees from residents will be collected for conducting these
programs.
* $4,000 was provided in 2013
* Several thousand township students in our local schools participate in
* $0 was provided in 2012 however PT Recreation continued to
ODCMG school programs each year. Park residents continue to be a vital link in partner with them at $150 per class if enrollment covered the
our regional efforts involving the Macatawa watershed.
cost.
Tulip Time
*Measurements will estimate PT resident attendance at Tulip Time events.
*Data will be collected from participants of the Dutch Dance program & Dazzle!
and estimated population data at other events
*
approximately 10,000 individuals residing in PT were serviced directly with
Tulip Time programming
Pine Rest Christian
Mental Health
Services
Holland Chorale
How Much requested, How will it be Used.
Past support
2016
Request
Granted
Fund
-
3,500
1,000
101
5,000
5,600
5,000
101
-
101
500
4,000
4,000
4,000
208
5,000
8,500
5,000
101
-
-
1,000
1,000
*$8,500 requested the funds will be used for the annual
fireworks celebration and general operations
*PT would receive recognition for being a contributor
* $5,500 provided in FY 14; $5,000 in FY 15
Now requested through Ottagan Addictions Recovery
* 50% of audience comes from the north side of Holland which includes
PT; the vocal consultant lives in PT; many of the singers are residents of
PT (NOTE: did not provide tax-exempt letter, only Form W-9)
2015
Granted
* $1,000 requested in FY 16 for Holiday Celebration
Concert 2015
* $500 provided in FY 14 & FY 15
500
30
208
2016 Budget - Community Requests
Non-Profit
Holland American
Legion Band
How Park Township Residents are Involvedmeasurements
How Much requested, How will it be Used.
Past support
2015
Granted
2016
Request
Fund
*500 for music, concert folder preparation and office
machine expense and $500 rent at the City on a Hill
building
* Provided $500 in funding
in FY 15
*21 band members live in PT
500
Macatawa Resource
Center
1,000
Community
Foundation/Holland/
Zeeland
4,329
1,000
-
-
Project Clarity
Holland Historical
Trust
Granted
* PT Residents given free admission
* Includes the travelling exhibition on The Wonderful Wizard of OZ
(partially written in Macatawa Park), and Inspiring Oz: Macatawa Park
at the Turn of the Century
500
208
-
101
-
208
50,000
101
101
* $50,000 of bridge support (operations)
* Provided $50,000 in funding in FY 15
Total Requested
50,000
50,000
50,000
82,829
98,600
133,000
Total Fund 101
71,500
Total Fund
101 $
124,500
Total Fund 208
11,329
Total Fund
208 $
8,500
$
133,000
82,829
31
Park Township
2016 Budget - Capital Outlays
Description
Department
Fire Department Rescue Tool/Vehicle
Extraction Equipment
Fire
Small Zero Turn Mower
Bike Paths
2 MT Trackless snow removal equipment * Bike Paths
2 Carbon Monoxide Monitors
Fire
Cemetery Expansion
Cemetery
Parks & Recreation Software
Keppel & Winstrom Improvement Plans
Recreation
Parks
Stu Visser Trail maintenance
Repave remainder of 168th & Retaining
Wall at 168th & Perry
Bike System Signage
Parks
Bike Paths
Operational Impacts
Provide Park Twp personnel with the
ability to perform rescue operations as
opposed to waiting for the City of Holland
to arrive; improves firefighter safety
Maintain functionality and reduce
downtime experienced due to equipment
failure. More economical than using the
large mowers; less wear and tear on
equipment
Maintain functionality and reduce
downtime due to equipment failure, better
handling of large snowfalls and lower
maintenance costs. Estimated labor savings
of 200 hrs/yr.
Check CO levels in firefighters and
citizens; improves firefighter safety
Provide capacity for future lot sales; 96
more lots will be available (@$605), but
mowing costs will increase.
Provide more efficient record keeping of
recreation programs/unquantified staff time
savings
Funding Source
Repaving around maintenance building
Printer/Plotter for Buildings and Zoning
Periodic maintenance over life of signs
Related to the construction of the new
Twp Properties building
Twp Properties Improved performance/less down time
Parking Lot Repaving at Township office
Idlewood Fire Prevention
Office
Water
Local Street work
Local Streets
General upkeep of Township facilities
Occasional Inspections
Staff/contractor time will be needed to
determine timelines/develop bids, etc.
* Purchase price is net of the estimated salvage value of existing equipment
32
Purchase
Price
Amt to be
Amt spent Amt to be
budgeted in
spent in
in Prior
budget year future years
Years
Taxes - Allocated
15
13,000
-
13,000
Taxes - Bike Paths
7
6,000
-
6,000
Taxes - Bike Paths
15
170,000
-
170,000
Taxes - Allocated
15
10,000
-
10,000
Capital
Improvement Fund
permanent
14,000
3,500
10,500
-
5
N/A
39,000
15,000
-
39,000
15,000
-
90,000
-
30,000
60,000
15
188,000
-
188,000
-
Taxes - Bike Paths
10
112,000
-
112,000
-
Taxes - Allocated
Taxes - Allocated
15
5
16,000
5,000
-
16,000
5,000
-
Taxes - Allocated
Special Assessments
15
40
30,000
160,000
-
30,000
160,000
-
Taxes - Streets
15
600,000
-
600,000
-
Taxes - Parks
Taxes - Parks
Maintain condition of trail to delay more
costly maintenance; maintain safety of trail
for visitors
Taxes - Parks
Additional snow plowing & general
maintenance
Taxes - Bike Paths
Bike Paths
Estimated
Life
-
2016 Park Township Budget - Personnel Allocations
Manager
Finance Dir
Dpty Clerk/Rec
Assessor
Dpty Assessor
Assessor PT
Dpty Treas/Utility
Adm Assit
Building Services
Building Services
Cemetery
Cemetery
Fire Chief
Fire Adm Asst
Building Services
Code Comp/Zone
Building Services
Building Services
Building Services
PT Maintenance
PT Clerk
PT Election
PT Election/Maint
PT Rec
Supervisor
Clerk
Treasurer
Trustees
Tot Time
Plan Comm/ZBA
Drain
Fire base
Fire - calls/work detl
Election workers
Board of Review
Parking enforce
Roads
Manager
Finance
Clerk
2015-2016
Salary Budget 101-172-701 101-201-701 101-215-701
109,500
109,500
78,500
78,500
60,000
42,000
75,000
54,000
21,000
55,000
50,000
71,000
39,000
12,500
12,500
27,000
17,000
41,000
51,500
34,000
32,000
30,000
32,000
3,900
3,900
7,800
2,200
23,000
939,400
109,500
78,500
45,900
13,104
13,104
13,104
7,200
5,273
7,500
1,500
131,269
90,131
26,000
2,600
4,000
2,000
1,256,185
Treasurer
Assessing
Elections
Twp Property
Twp Office
Cemetery
101-253-701
101-257-701
101-262-703
101-264-701
101-265-701
101-276-702
75,000
54,000
21,000
16,500
3,550
1,950
11,000
50,000
3,550
3,900
12,500
12,500
4,100
1,600
10,000
1,000
9,600
18,100
85,150
25,000
18,100
85,150
25,000
3,000
7,800
2,200
16,500
150,000
10,000
13,104
13,104
26,000
109,500
78,500
59,004
29,604
33
150,000
36,000
2016 Park Township Budget - Personnel Allocations
Manager
Finance Dir
Dpty Clerk/Rec
Assessor
Dpty Assessor
Assessor PT
Dpty Treas/Utility
Adm Assit
Building Services
Building Services
Cemetery
Cemetery
Fire Chief
Fire Adm Asst
Building Services
Code Comp/Zone
Building Services
Building Services
Building Services
PT Maintenance
PT Clerk
PT Election
PT Election/Maint
PT Rec
Fire Dept
Bld Inspection
101-336-702
101-371-701
Zoning
Tot Time
Recreation
Parks
Bike paths
Water
Supervisor
Board
101-445-702 101-722-701 208-663-701 208-751-701 208-756-701 211-755-701 591-000-701 101-171-702 101-101-702
18,000
27,500
49,700
7,100
21,450
7,100
11,700
27,000
17,000
24,600
6,150
51,500
1,600
6,150
1,600
1,000
46,600
Supervisor
Clerk
Treasurer
Trustees
Tot Time
Plan Comm/ZBA
Drain
Fire base
Fire - calls/work detl
Election workers
Board of Review
Parking enforce
Roads
Drains
74,300
-
57,650
1,600
23,000
41,000
5,100
17,600
10,000
20,000
27,200
10,000
7,000
87,400
63,000
1,700
29,200
-
-
13,104
7,200
5,273
7,500
1,500
131,269
90,131
268,000
74,300
1,500
65,150
6,873
34
41,000
87,400
63,000
29,200
13,104
7,200
2016 Park Township Budget - Personnel Allocations
Board of
Review
Police
Local Streets
Total
101-247-703 207-301-702 404-000-701
Manager
Finance Dir
Dpty Clerk/Rec
Assessor
Dpty Assessor
Assessor PT
Dpty Treas/Utility
Adm Assit
Building Services
Building Services
Cemetery
Cemetery
Fire Chief
Fire Adm Asst
Building Services
Code Comp/Zone
Building Services
Building Services
Building Services
PT Maintenance
PT Clerk
PT Election
PT Election/Maint
PT Rec
Supervisor
Clerk
Treasurer
Trustees
Tot Time
Plan Comm/ZBA
Drain
Fire base
Fire - calls/work detl
Election workers
Board of Review
Parking enforce
Roads
-
-
2,600
4,000
2,600
4,000
2,000
2,000
109,500
78,500
60,000
75,000
54,000
21,000
55,000
50,000
71,000
39,000
12,500
12,500
27,000
17,000
41,000
51,500
34,000
32,000
30,000
32,000
3,900
7,800
2,200
23,000
939,400
13,104
13,104
13,104
7,200
5,273
7,500
1,500
131,269
90,131
26,000
2,600
4,000
2,000
1,256,185
35
GENERAL FUND
2011-2012
2012-2013
2013-2014
2014-2015
estimated
2015-2016
proposed
2007-2008
2008-2009
2009-2010
2010-2011
Beginning Balance
2,861,980
3,985,230
3,855,323
4,165,547
4,424,401
4,735,060
4,940,643
3,741,772
1,836,517
+ Revenues
2,834,918
2,663,020
2,999,123
2,764,105
2,824,341
2,723,490
2,729,309
2,917,848
2,809,236
- Expenditures
2,326,785
2,792,927
2,688,899
2,505,251
2,513,682
2,517,907
3,928,180
4,823,103
2,919,079
Ending Fund Balance
3,985,230
3,855,323
4,165,547
4,424,401
4,735,060
4,940,643
3,741,772
1,836,517
1,726,674
$7,000,000
$6,000,000
$5,000,000
$4,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2007-2008
2008-2009
2009-2010
+ Revenues
2010-2011
2011-2012
- Expenditures
2012-2013
2013-2014
2014-2015
estimated
2015-2016
proposed
Ending Fund Balance
The decrease in fund balance in FY 2014 is due to the transfer to the Capital Improvement fund for Park West. The decrease
in FY 2015 reflects the transfer of an additional $2 million to the Capital Improvement fund.
36
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
851,430
2,550
3,651
104,853
18,975
30,765
32,255
201
1,316,378
10,254
69
24,780
31,300
21,229
32,271
4,018
‐
325
10,441
674
1,100
18,790
860,000
2,500
3,600
85,000
17,500
25,000
27,000
‐
1,300,000
7,500
‐
24,700
27,500
15,000
30,000
500
‐
400
8,500
1,000
‐
14,600
874,182
2,721
4,046
90,000
17,500
28,600
34,080
‐
1,397,000
16,000
53
24,846
18,650
19,000
33,000
3,000
20,500
400
3,670
2,000
‐
14,600
892,000
2,550
4,046
85,000
17,500
25,000
27,000
‐
1,400,000
10,500
‐
25,000
16,000
16,000
30,700
500
10,000
500
10,000
1,900
‐
12,540
2,516,309
2,450,300
2,603,848
2,586,736
GENERAL FUND
Fund 101 ‐ GENERAL FUND
REVENUES
Dept 000
101‐000‐403.000
101‐000‐407.000
101‐000‐451.000
101‐000‐476.000
101‐000‐477.000
101‐000‐478.000
101‐000‐479.000
101‐000‐501.000
101‐000‐574.000
101‐000‐609.000
101‐000‐610.000
101‐000‐611.000
101‐000‐643.000
101‐000‐664.000
101‐000‐668.000
101‐000‐671.000
101‐000‐671.000.CENTENNIAL
101‐000‐671.002
101‐000‐671.003
101‐000‐671.007
101‐000‐673.000
101‐000‐676.000
Current Taxes
Trailer Taxes
Liquor License Fees
Building Permit Fees
Plumbing Permit Fees
Electrical Permit Fees
Mechanical Permit Fees
Federal Grants
State Revenue Sharing
Zoning Fees
Misc building fees
Tax Collection Fees
Cemetery Lots
Interest Earned
Lease/Franchise Fees
Miscellaneous Income
Miscellaneous Income
Health Reimbursement Income
Election Reimbursements
Fire Dept ‐ Miscellaneous Inc
SALE OF FIXED ASSETS
V.P. Station Reimbursements
37
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
GL NUMBER
DESCRIPTION
101‐000‐699.000
Transfer From Other Fund
‐
‐
75,000
‐
101‐000‐699.100
Adm Fees‐Police
19,000
25,000
25,000
20,000
101‐000‐699.200
101‐000‐699.300
101‐000‐699.400
101‐000‐699.404
101‐000‐699.500
Adm fees‐Park/Rec
Adm fees‐Bike Path
Adm fees‐ Sewer
Adm Fees ‐ Local Streets
Adm fees‐ Water
69,000
56,000
24,000
‐
45,000
75,000
59,000
25,000
‐
50,000
75,000
59,000
25,000
‐
50,000
65,000
45,000
15,000
7,500
65,000
101‐000‐699.550
Adm fees‐ Street Lighting
‐
5,000
5,000
2,500
101‐000‐699.581
Adm fees‐ Park Twp Airport
‐
‐
‐
2,500
213,000
239,000
314,000
222,500
2,729,309
2,689,300
2,917,848
2,809,236
Total Revenues
38
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
GENERAL FUND
Fund 101 ‐ GENERAL FUND
REVENUES
Dept 000
892,000
2,550
4,046
85,000
17,500
25,000
27,000
1,400,000
10,500
25,000
Reflects a 2% increase over the 2015 levy
101‐000‐403.000
101‐000‐407.000
101‐000‐451.000
101‐000‐476.000
101‐000‐477.000
101‐000‐478.000
101‐000‐479.000
101‐000‐574.000
101‐000‐609.000
101‐000‐611.000
Current Taxes
Trailer Taxes
Liquor License Fees
Building Permit Fees
Plumbing Permit Fees
Electrical Permit Fees
Mechanical Permit Fees
State Revenue Sharing
Zoning Fees
Tax Collection Fees
101‐000‐643.000
101‐000‐664.000
101‐000‐668.000
101‐000‐671.000
101‐000‐671.000.CENTENNIAL
101‐000‐671.002
101‐000‐671.003
101‐000‐671.007
101‐000‐676.000
Cemetery Lots
Interest Earned
Lease/Franchise Fees
Miscellaneous Income
Miscellaneous Income
Health Reimbursement Income
Election Reimbursements
Fire Dept ‐ Miscellaneous Inc
V.P. Station Reimbursements
101‐000‐699.000
101‐000‐699.100
Transfer From Other Fund
Adm Fees‐Police
20,000 Based on Admin Fee Schedule
101‐000‐699.200
101‐000‐699.300
101‐000‐699.400
101‐000‐699.404
101‐000‐699.500
Adm fees‐Park/Rec
Adm fees‐Bike Path
Adm fees‐ Sewer
Adm Fees ‐ Local Streets
Adm fees‐ Water
65,000
45,000
15,000
7,500
65,000
Assume similar amount of permit activity next year
Assume similar amount of permit activity next year
Assume similar amount of permit activity next year
Assume slower activity for next year
Most recent State revenue projections are lower than anticipated
ZBA/Planning Commission fees
Fees based on $2.87/parcel received from schools
Reduced based on current yr activity; Sale of lots in 3 cemeteries; includes Perpetual 16,000 Care Fund rates
16,000 2016 lower due to Park West payment
30,700 Franchise fees from Charter Cable, Michigan Bell
500
10,000
500 Reimbursement for retiree's portion of insurance
10,000 Plan for two elections
1,900
12,540
2,586,736
39
Based on Admin Fee Schedule
Based on Admin Fee Schedule
Based on Admin Fee Schedule
Based on Admin Fee Schedule
Based on Admin Fee Schedule
GL NUMBER
101‐000‐699.550
101‐000‐699.581
Total Revenues
DESCRIPTION
Adm fees‐ Street Lighting
Adm fees‐ Park Twp Airport
2015‐2016
Approved
Budget
2,500 Based on Admin Fee Schedule
2,500 Based on Admin Fee Schedule
222,500
2,809,236
40
Comments
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
7,200
446
104
408
82
42,110
308
793
897
7,200
450
100
500
50
45,000
300
3,000
1,000
7,200
450
100
1,500
300
40,000
10
1,500
500
7,200
447
105
500
65
40,000
100
3,000
1,000
52,348
57,600
51,560
52,417
13,104
812
190
‐
‐
‐
‐
13,104
850
200
‐
250
200
500
13,104
850
200
2
‐
‐
‐
13,104
813
191
25
250
250
1,000
14,106
15,104
14,156
15,633
EXPENDITURES
Dept 101‐TOWNSHIP BOARD
101‐101‐702.000
101‐101‐715.000
101‐101‐715.002
101‐101‐727.000
101‐101‐728.000
101‐101‐750.000
101‐101‐860.000
101‐101‐900.000
101‐101‐956.000
Board of Trustee Salary
Social Security WH
Medicare EE
Supplies
Postage
Dues and Subscriptions
Mileage
Printing & Publishing
Meetings
Total Dept 101‐TOWNSHIP BOARD
Dept 171‐SUPERVISOR
101‐171‐702.000
101‐171‐715.000
101‐171‐715.002
101‐171‐728.000
101‐171‐860.000
101‐171‐900.000
101‐171‐956.000
Supervisor ‐ Salaries
Social Security WH
Medicare EE
Postage
Mileage
Printing and Publishing
Meeting and Seminars
Total Dept 171‐SUPERVISOR
41
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
101,625
6,448
1,508
11,514
13,713
1,481
8
8
3,000
‐
99,333
6,170
1,500
14,850
13,500
1,500
100
50
3,500
1,500
109,500
6,789
1,588
14,250
15,382
1,882
100
25
3,500
100
109,500
6,975
1,632
15,095
15,075
1,602
100
25
3,500
1,500
Total Dept 172‐TOWNSHIP MANAGER
139,305
142,003
153,116
155,004
Dept 201‐FINANCE
101‐201‐702.000
101‐201‐715.000
101‐201‐715.002
101‐201‐717.000
101‐201‐719.000
101‐201‐720.000
101‐201‐727.000
101‐201‐728.000
101‐201‐750.000
101‐201‐860.000
101‐201‐900.000
101‐201‐956.000
62,203
3,712
868
14,167
8,147
2,183
57
‐
830
590
‐
2,637
63,850
3,950
950
17,900
8,550
2,200
100
50
850
750
50
2,500
59,000
3,700
860
10,650
5,700
1,300
150
50
1,000
750
1,082
2,500
78,500
4,867
1,139
6,998
10,519
1,054
100
50
800
750
50
2,500
95,394
101,700
86,742
107,327
GL NUMBER
DESCRIPTION
Dept 172‐TOWNSHIP MANAGER
101‐172‐702.000
101‐172‐715.000
101‐172‐715.002
101‐172‐717.000
101‐172‐719.000
101‐172‐720.000
101‐172‐727.000
101‐172‐728.000
101‐172‐860.000
101‐172‐956.000
Salary
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMP BENS
Supplies
Postage
Mileage
Meetings and Seminars
x
Salary
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMPL BEN
SUPPLIES
Postage
Dues and Subcriptions
MILEAGE
Printing & Pub
Meetings/Seminars
Total Dept 201‐FINANCE
42
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
13,104
48,856
3,724
871
14,067
6,432
2,024
66
635
360
564
1,571
11,000
13,104
43,300
3,500
830
12,600
5,800
1,450
200
1,500
300
1,000
2,500
11,000
13,104
42,000
3,500
830
12,100
5,529
1,450
200
1,500
300
1,000
2,500
11,000
13,104
45,900
3,659
856
12,683
5,628
1,493
200
1,000
250
1,000
2,500
20,000
103,274
97,084
95,013
108,273
12,760
15,000
13,750
16,800
Total Dept 223‐AUDIT
12,760
15,000
13,750
16,800
Dept 228‐DATA PROCESSING,INFO TECHNOLOGY
101‐228‐727.000
Supplies
101‐228‐740.000
Small Equipment
101‐228‐803.000
PURCHASED SERVICES
101‐228‐971.000
Equipment
173
‐
54,410
12,679
500
‐
50,000
10,000
500
8,808
59,000
‐
‐
6,000
51,500
‐
Total Dept 228‐DATA PROCESSING,INFO TECHNOLOGY
67,262
60,500
68,308
57,500
GL NUMBER
DESCRIPTION
Dept 215‐CLERK
101‐215‐702.000
101‐215‐703.000
101‐215‐715.000
101‐215‐715.002
101‐215‐717.000
101‐215‐719.000
101‐215‐720.000
101‐215‐727.000
101‐215‐728.000
101‐215‐750.000
101‐215‐860.000
101‐215‐956.000
101‐215‐967.000
Clerk ‐ Salary (see details)
Deputy Clerk Salary
Social Security WH
Medicare EE
FRNG BEN‐HSPT INS ‐ NON ELECTED
RETIREMENT ‐ NON ELECTED
OTHER EMP BENS ‐ NON ELECTED
Supplies
Postage
Dues and Subscriptions
MILEAGE
Meetings/Seminars
IMAGING PROJECT COSTS
x
Total Dept 215‐CLERK
Dept 223‐AUDIT
101‐223‐801.000
Professional Fees
43
GL NUMBER
DESCRIPTION
Dept 247‐BOARD OF REVIEW
101‐247‐702.000
101‐247‐715.000
101‐247‐715.002
101‐247‐727.000
101‐247‐900.000
Salaries
Social Security Ee
Medicare Ee
Supplies
Printing & Pub
x
Total Dept 247‐BOARD OF REVIEW
Dept 253‐TREASURER
101‐253‐702.000
101‐253‐702.005
101‐253‐715.000
101‐253‐715.002
101‐253‐717.000
101‐253‐719.000
101‐253‐720.000
101‐253‐727.000
101‐253‐728.000
101‐253‐750.000
101‐253‐860.000
101‐253‐956.000
Treasurer Salary
Deputy Treasurer Salary
Social Security WH
Medicare EE
FRNG BEN‐HSPT INS ‐ NON ELECTED
RETIREMENT ‐ NON ELECTED
OTHER EMP BENS ‐ NON ELECTED
SUPPLIES
Postage
Dues and Subcriptions
MILEAGE
Meetings/Seminars
Total Dept 253‐TREASURER
44
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
1,563
97
23
260
651
2,250
150
50
100
‐
2,250
150
50
100
‐
2,600
165
40
150
‐
2,594
2,550
2,550
2,955
13,104
15,530
1,764
413
3,454
2,034
306
1,137
6,829
85
1,685
486
13,104
15,950
1,800
450
4,450
2,150
450
1,500
7,000
100
2,000
1,850
13,104
15,950
1,800
450
4,267
2,136
450
1,500
7,000
125
2,000
1,850
13,104
16,500
1,836
430
4,529
2,211
425
1,500
7,000
150
2,000
3,850
46,827
50,804
50,632
53,535
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
Dept 257‐ASSESSOR/EQUALIZATION DEPARTMENT
101‐257‐702.000
Salaries
101‐257‐715.000
Social Security WH
101‐257‐715.002
Medicare EE
101‐257‐717.000
FRNG BEN ‐ HSPT INS
101‐257‐719.000
FRINGE BEN ‐ RETIREMENT
101‐257‐720.000
FRNG BEN ‐ OTH EMPL BENS
101‐257‐727.000
Supplies
101‐257‐728.000
Postage
101‐257‐750.000
Dues & Subscriptions
101‐257‐801.000
Professional Fees
101‐257‐860.000
Mileage
101‐257‐900.000
Printing & Pub
101‐257‐956.000
Conferences
144,581
8,636
2,020
28,318
18,985
4,338
237
3,870
1,299
50
1,715
1,213
2,160
148,400
9,200
2,150
35,700
19,900
4,450
500
4,000
1,265
150
1,700
1,875
2,500
145,000
8,990
2,103
34,500
19,900
4,450
500
4,000
1,265
220
1,700
1,875
3,300
150,000
9,300
2,175
36,238
20,100
4,587
500
4,000
1,265
150
1,500
2,100
3,400
Total Dept 257‐ASSESSOR/EQUALIZATION DEPARTMENT
217,422
231,790
227,803
235,315
Dept 262‐ELECTIONS
101‐262‐702.000
101‐262‐715.000
101‐262‐715.002
101‐262‐719.000
101‐262‐727.000
101‐262‐728.000
101‐262‐740.000
101‐262‐801.000
101‐262‐860.000
101‐262‐900.000
101‐262‐940.000
101‐262‐941.000
101‐262‐971.000
11,592
247
58
25
1,322
1,454
‐
52
225
211
3,600
350
‐
30,700
350
100
100
2,500
3,000
‐
1,250
800
1,500
3,600
1,200
1,450
30,700
390
100
291
3,370
3,000
269
3,131
800
1,500
‐
1,200
‐
36,000
620
145
295
3,000
2,500
500
2,000
300
1,000
‐
800
‐
19,136
46,550
44,751
47,160
GL NUMBER
DESCRIPTION
x
Salaries
Social Security
Medicare
Fringe Ben ‐ Retirement Plan
Supplies
Postage
Small Equipment
Professional Services
Mileage
Printing & Pub
Election Equipment Storage Exp
Building Rental
Equipment
Total Dept 262‐ELECTIONS
45
GL NUMBER
DESCRIPTION
Dept 264‐TWP PROPERTY
101‐264‐702.000
101‐264‐715.000
101‐264‐715.002
101‐264‐717.000
101‐264‐719.000
101‐264‐720.000
101‐264‐727.000
101‐264‐729.000
101‐264‐740.000
101‐264‐829.000
101‐264‐850.000
101‐264‐860.000
101‐264‐920.000
101‐264‐921.000
101‐264‐922.000
101‐264‐930.000
101‐264‐971.000
101‐264‐973.000
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMP BENS
Supplies
Gas & Oil‐Vehicles
Small Equipment
Uniforms
Telephone
Mileage
Light & Power
Water & Sewer
Heat
Repairs & Maint
Equipment
TWP Prop ‐ Land Improvements
x
Total Dept 264‐TWP PROPERTY
46
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
13,978
856
200
5,867
1,602
769
1,615
733
‐
43
4,137
‐
2,158
881
2,140
5,060
6,427
‐
11,650
750
200
2,000
1,600
250
1,200
1,000
‐
50
2,700
100
1,600
600
1,000
13,000
8,050
‐
11,650
750
200
2,543
1,600
275
1,200
1,000
2,875
50
‐
100
2,100
900
2,700
10,000
6,625
‐
18,100
1,123
264
8,052
2,292
927
1,200
1,000
‐
50
‐
100
2,150
900
2,700
20,000
‐
16,000
46,466
45,750
44,568
74,858
GL NUMBER
DESCRIPTION
Dept 265‐TWP OFFICE
101‐265‐702.000
101‐265‐715.000
101‐265‐715.002
101‐265‐717.000
101‐265‐719.000
101‐265‐720.000
101‐265‐727.000
101‐265‐728.000
101‐265‐740.000
101‐265‐750.000
101‐265‐801.000
101‐265‐850.000
101‐265‐860.000
101‐265‐900.000
101‐265‐920.000
101‐265‐921.000
101‐265‐922.000
101‐265‐930.000
101‐265‐956.000
101‐265‐972.000
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMPL BENS
Supplies
Postage
Small Equipment
Dues & Subscriptions
Professional Servic
Telephone
Mileage
Printing & Publishing
Light & Power
Water & Sewer
Heat
Repairs & Maintenance
Meetings & Seminars
Building Improvements
x
Total Dept 265‐TWP OFFICE
Dept 266‐ATTORNEY/ COUNSEL
101‐266‐801.000
Legal ‐ Profess Services
Total Dept 266‐ATTORNEY/ COUNSEL
47
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
72,048
4,404
1,030
16,764
8,264
2,568
8,807
5,532
‐
240
10,733
8,376
17
5,948
7,286
3,456
1,943
15,899
‐
48,355
80,100
5,000
1,200
24,600
10,750
2,800
12,000
8,000
‐
500
10,000
10,000
400
8,000
8,000
4,000
1,700
21,000
800
85,000
80,100
5,000
1,200
24,000
9,500
2,800
12,000
4,000
8,500
520
10,000
10,000
400
8,000
7,500
4,000
2,500
15,000
800
89,600
85,150
5,280
1,236
27,163
11,009
3,113
12,000
6,000
‐
525
7,500
10,000
200
8,000
7,500
4,000
2,500
21,000
800
40,000
221,670
293,850
295,420
252,976
36,801
60,000
95,000
75,000
36,801
60,000
95,000
75,000
GL NUMBER
DESCRIPTION
Dept 276‐CEMETERY
101‐276‐702.000
101‐276‐715.000
101‐276‐715.002
101‐276‐727.000
101‐276‐728.000
101‐276‐729.000
101‐276‐740.000
101‐276‐860.000
101‐276‐920.000
101‐276‐930.000
101‐276‐971.000
Salary
Social Security WH
Medicare EE
Supplies
Postage
Gas & Oil ‐ Vehicles
Small Equipment
MILEAGE
Light & Power
Repairs & Maint
Equipment
x
Total Dept 276‐CEMETERY
Dept 336‐FIRE DEPARTMENT
101‐336‐702.000
101‐336‐705.000
101‐336‐715.000
101‐336‐715.002
101‐336‐717.000
101‐336‐718.000
101‐336‐719.000
101‐336‐720.000
101‐336‐727.000
101‐336‐728.000
101‐336‐729.000
101‐336‐740.000
101‐336‐750.000
101‐336‐801.000
101‐336‐850.000
101‐336‐851.000
101‐336‐860.000
101‐336‐900.000
Fire Dept ‐ Salaries
Fire Training
Fire Social Security Ee
Fire Medicare Ee
Hospitalization Ins
Group Life Insurance
Fire Fringe Ben ‐ Retirement/valorie
Fire Frng Ben ‐ Other Employee Bens
Fire Supplies
Postage
Gas & Oil‐Vehicles
Small Equipment
Dues & Subscriptions
Professional Fees
Telephone
Communication
Mileage
Printing & Pub
48
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
23,628
1,465
343
525
2
340
‐
434
830
9,066
‐
24,600
1,550
350
1,000
50
400
‐
450
900
9,500
1,000
23,250
1,550
350
1,100
50
400
‐
450
900
9,500
‐
25,000
1,550
365
1,000
50
400
3,500
450
900
9,500
‐
36,633
39,800
37,550
42,715
250,890
3,977
15,555
3,638
115
‐
4,536
333
22,833
37
3,923
‐
1,802
360
7,615
7,292
860
77
281,750
8,350
17,500
4,100
350
‐
4,700
400
30,000
250
5,000
‐
2,000
‐
8,100
7,500
700
400
252,000
100
15,650
3,750
412
‐
2,321
509
30,108
250
5,089
29,504
2,000
360
7,800
7,574
700
400
270,000
‐
16,740
3,915
350
‐
215
42
34,290
250
5,600
42,680
2,000
740
9,700
7,135
700
400
GL NUMBER
DESCRIPTION
101‐336‐920.000
101‐336‐921.000
101‐336‐922.000
101‐336‐930.000
101‐336‐940.000
101‐336‐956.000
101‐336‐957.000
101‐336‐960.000
101‐336‐961.000
101‐336‐970.000
101‐336‐971.000
Light & Power
Fire Water & Sewer
Heat
Repairs & Maint
Fire Hydrant Rental
Meetings/seminars
Fire Prevention
Fire Dept ‐ Insurance
Fire Medical
Capital Outlay‐Reserve
Equipment
x
Total Dept 336‐FIRE DEPARTMENT
49
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
12,328
2,975
7,764
63,165
50,000
1,525
1,499
2,810
5,253
‐
32,002
11,000
2,500
7,000
49,000
50,000
2,500
1,800
2,900
7,000
‐
29,430
13,800
4,500
10,000
53,700
50,000
2,500
1,800
2,900
7,000
‐
‐
13,900
4,500
11,000
51,815
50,000
11,550
2,500
2,900
6,650
‐
‐
503,164
534,230
504,727
549,572
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
Dept 371‐BUILDING INSPECTION DEPARTMENT
101‐371‐702.000
Salaries
101‐371‐715.000
Social Security WH
101‐371‐715.002
Medicare EE
101‐371‐717.000
FRNG BEN ‐ HSPT INS
101‐371‐719.000
FRINGE BEN ‐ RETIREMENT
101‐371‐720.000
FRNG BEN ‐ OTH EMPL BENS
101‐371‐727.000
Supplies
101‐371‐728.000
Postage
101‐371‐740.000
Small Equipment
101‐371‐750.000
Dues & Subscriptions
101‐371‐801.000
Professional Services
101‐371‐801.002
Plumbing Insp Fees
101‐371‐801.003
Electrical Inspector ‐ Fees
101‐371‐801.004
Mechanical Inspector ‐ Fees
101‐371‐850.000
Telephone
101‐371‐851.000
Communication
101‐371‐860.000
Mileage
101‐371‐900.000
Printing and Publishing
101‐371‐930.000
Repairs and Maintenance
101‐371‐956.000
Meetings & Seminars
74,900
4,536
1,061
12,505
9,817
1,940
583
253
‐
225
‐
17,920
24,815
26,965
420
‐
2,615
721
‐
125
74,650
4,650
1,100
16,650
10,000
2,100
1,000
300
‐
400
1,000
15,000
20,000
20,000
‐
300
1,700
200
2,000
800
73,000
4,650
1,100
17,577
9,200
2,300
1,000
430
‐
1,036
200
16,000
22,500
26,000
‐
300
1,700
1,200
2,000
50
74,300
4,607
1,078
21,740
9,957
2,439
1,000
430
5,000
700
1,000
16,000
22,500
21,500
‐
300
1,700
1,200
2,000
800
Total Dept 371‐BUILDING INSPECTION DEPARTMENT
179,401
171,850
180,243
188,251
GL NUMBER
DESCRIPTION
x
50
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
‐
‐
‐
‐
9,401
‐
499
36,064
‐
946
2,500
200
50
500
30,000
500
100
50,000
‐
‐
‐
‐
‐
500
5,000
500
500
38,600
500
54,102
1,500
93
22
‐
15,000
‐
750
35,000
‐
‐
Total Dept 445‐DRAINS 46,910
83,850
99,702
52,365
Dept 446‐HIGHWAYS, STREETS, BRIDGES ( NOT ACT 51)
101‐446‐702.000
Salaries
101‐446‐715.000
Social Security
101‐446‐715.002
Medicare
101‐446‐801.000
Professional Fees
101‐446‐860.000
Mileage
101‐446‐930.000
Repairs & Maint
Repairs & Maint
101‐446‐930.000.2015SEALIN
391
24
6
‐
228
205,037
‐
2,000
50
50
30,000
500
300,000
‐
100
10
5
30,000
500
‐
25,800
‐
‐
‐
‐
‐
50,000
‐
101‐446‐975.000
‐
‐
203,183
‐
Total Dept 446‐HIGHWAYS, STREETS, BRIDGES 205,686
332,600
259,598
50,000
Dept 447‐ENGINEERING
101‐447‐801.000
389
15,000
1,000
5,000
389
15,000
1,000
5,000
GL NUMBER
DESCRIPTION
Dept 445‐DRAINS 101‐445‐702.000
101‐445‐715.000
101‐445‐715.002
101‐445‐727.000
101‐445‐801.000
101‐445‐860.000
101‐445‐920.000
101‐445‐930.000
101‐445‐995.000
101‐445‐969.000
Salaries
Social Security Ee
Medicare Ee
Supplies
PROFESSIONAL FEES
Mileage
Light & Power
Maintenance
Interest Expense
Construction
x
Hwy & Streets ‐ Construction
Engineering ‐ Prof Services
Total Dept 447‐ENGINEERING
51
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
52,075
3,195
747
13,923
4,896
894
65
565
‐
39,397
420
933
2,883
‐
1,056
64,700
4,000
950
18,850
7,600
1,500
250
600
250
30,000
420
1,000
2,500
300
750
64,700
4,000
950
17,600
7,600
1,500
250
1,010
250
38,000
420
1,000
2,500
300
50
65,150
4,040
946
20,383
7,726
1,632
250
1,000
125
35,000
420
1,000
2,500
150
750
Total Dept 722‐ZONING
121,049
133,670
140,130
141,072
Dept 748‐COMMUNITY SERVICES
101‐748‐803.000
Purchased Services
101‐748‐803.000.CENTENNIAL
Purchased Services
101‐748‐900.000
Printing
46,112 121,000 171,000 164,500
‐
‐
15,000 25,000
‐
‐
130 150
Total Dept 748‐COMMUNITY PROMOTIONS
46,112
GL NUMBER
DESCRIPTION
Dept 722‐ZONING
101‐722‐702.000
101‐722‐715.000
101‐722‐715.002
101‐722‐717.000
101‐722‐719.000
101‐722‐720.000
101‐722‐727.000
101‐722‐728.000
101‐722‐750.000
101‐722‐801.000
101‐722‐850.000
101‐722‐860.000
101‐722‐900.000
101‐722‐930.000
101‐722‐956.000
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HSPTINS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMPL BENS
Supplies
Postage
Dues & Subscriptions
Professional Serv's
Telephone
Mileage
Printing & Publish
Repairs and Maint
Meetings & Seminars
x
52
121,000
186,130
189,650
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
51,113
52,500
54,154
55,000
Total Dept 851‐INSURANCE
51,113
52,500
54,154
55,000
Dept 852‐RETIREES FRINGE BENEFITS
101‐852‐720.000
Frng Ben ‐ Other Employee Bens
1,108
1,500
1,500
1,500
Total Dept 852‐FRINGE BENEFITS
1,108
1,500
1,500
1,500
GL NUMBER
DESCRIPTION
Dept 851‐INSURANCE
101‐851‐960.000
Ins & Bonds ‐ Insurance
x
Dept 966‐MISCELANEOUS
101‐966‐959.000
101‐966‐999.000
Contingency Reserve
Transfer Out
‐
1,661,250
‐
115,000
‐
‐
24,201
‐
101‐966‐999.208
T/O ‐ Parks
‐
‐
‐
100,000
101‐966‐999.403
T/O ‐ Capital Improvements
‐
‐
2,115,000
115,000
101‐966‐999.404
T/O ‐ Local Streets
‐
‐
‐
150,000
Total Dept 966‐MISCELANEOUS
1,661,250
115,000
2,115,000
389,201
TOTAL Expenditures
3,928,180
2,821,285
4,823,103
2,919,079
FUND RECAP 101: GENERAL
TOTAL REVENUES
TOTAL EXPENDITURES
2,729,309
3,928,180
2,689,300
2,821,285
2,917,848
4,823,103
2,809,236
2,919,079
NET OF REVENUES & EXPENDITURES
(1,198,871) (131,985) (1,905,255) (109,843)
53
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
EXPENDITURES
Dept 101‐TOWNSHIP BOARD
101‐101‐702.000
101‐101‐715.000
101‐101‐715.002
101‐101‐727.000
101‐101‐728.000
101‐101‐750.000
101‐101‐860.000
101‐101‐900.000
101‐101‐956.000
Board of Trustee Salary
Social Security WH
Medicare EE
Supplies
Postage
Dues and Subscriptions
Mileage
Printing & Publishing
Meetings
7,200 4 at large trustees @ $1,800 per year
447
105
500
65
40,000 $18,311 MACC, $13,253 watershed, $395 Chamber of Commerce, $6,000 MTA
100
3,000
1,000 Conference; meeting expense
Total Dept 101‐TOWNSHIP BOARD
52,417
Dept 171‐SUPERVISOR
101‐171‐702.000
101‐171‐715.000
101‐171‐715.002
101‐171‐728.000
101‐171‐860.000
101‐171‐900.000
101‐171‐956.000
13,104 Supervisor annual salary
813
191
25
250
250
1,000 misc meeting exp
Supervisor ‐ Salaries
Social Security WH
Medicare EE
Postage
Mileage
Printing and Publishing
Meeting and Seminars
Total Dept 171‐SUPERVISOR
Dept 172‐TOWNSHIP MANAGER
101‐172‐702.000
101‐172‐715.000
101‐172‐715.002
101‐172‐717.000
101‐172‐719.000
101‐172‐720.000
101‐172‐727.000
101‐172‐728.000
101‐172‐860.000
101‐172‐956.000
15,633
Salary
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMP BENS
Supplies
Postage
Mileage
Meetings and Seminars
Total Dept 172‐TOWNSHIP MANAGER
109,500
6,975
1,632
15,095
15,075
1,602
100
25
3,500 Mileage allowance ($250/mo) plus additional
1,500
155,004
54
GL NUMBER
DESCRIPTION
Dept 201‐FINANCE
101‐201‐702.000
101‐201‐715.000
101‐201‐715.002
101‐201‐717.000
101‐201‐719.000
101‐201‐720.000
101‐201‐727.000
101‐201‐728.000
101‐201‐750.000
101‐201‐860.000
101‐201‐900.000
101‐201‐956.000
Salary
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMPL BEN
SUPPLIES
Postage
Dues and Subscriptions
MILEAGE
Printing & Pub
Meetings/Seminars
Total Dept 201‐FINANCE
Dept 215‐CLERK
101‐215‐702.000
101‐215‐703.000
101‐215‐715.000
101‐215‐715.002
101‐215‐717.000
101‐215‐719.000
101‐215‐720.000
101‐215‐727.000
101‐215‐728.000
101‐215‐750.000
101‐215‐860.000
101‐215‐956.000
101‐215‐967.000
Total Dept 223‐AUDIT
Comments
78,500
4,867
1,139
6,998
10,519
1,054
100
50
800 GFOA, IMA, MMFOA, AGA of West Michigan
750 Mileage for use of personal vehicle
50
2,500 40 CPE/year
107,327
Clerk ‐ Salary (see details)
Deputy Clerk Salary
Social Security WH
Medicare EE
FRNG BEN‐HSPT INS ‐ NON ELECTED
RETIREMENT ‐ NON ELECTED
OTHER EMP BENS ‐ NON ELECTED
Supplies
Postage
Dues and Subscriptions
MILEAGE
Meetings/Seminars
IMAGING PROJECT COSTS
Total Dept 215‐CLERK
Dept 223‐AUDIT
101‐223‐801.000
2015‐2016
Approved
Budget
13,104
45,900
3,659
856
12,683
5,628
1,493
200
1,000
250
1,000
2,500
20,000
108,273
Professional Fees
16,800
16,800
55
Clerk's salary
See Salary Allocation sheet
Office supplies
AP postage
IIMC, OCCA, MAMC
Mileage to conferences and other meetings
IIMC, ‐ May MAMC ‐ June
Additional scanning (older records) 2015‐2016
Approved
Budget
GL NUMBER
DESCRIPTION
Dept 228‐DATA PROCESSING,INFO TECHNOLOGY
101‐228‐727.000
Supplies
101‐228‐740.000
Small Equipment
101‐228‐803.000
PURCHASED SERVICES
101‐228‐971.000
Equipment
Comments
‐
6,000 5 desk tops and monitors based on replacement schedule
51,500 Includes $2,500 for additional website development
now in account 740.000
‐
Total Dept 228‐DATA PROCESSING,INFO TECHNOLOGY
57,500
Dept 247‐BOARD OF REVIEW
101‐247‐702.000
101‐247‐715.000
101‐247‐715.002
101‐247‐727.000
101‐247‐900.000
Salaries
Social Security Ee
Medicare Ee
Supplies
Printing & Pub
Going to $140 per full day and $70.00 per 1/2 day (had been at $125 per day since 2,600 2012).
165
40
150
‐
Total Dept 247‐BOARD OF REVIEW
2,955
Dept 253‐TREASURER
101‐253‐702.000
101‐253‐702.005
101‐253‐715.000
101‐253‐715.002
101‐253‐717.000
101‐253‐719.000
101‐253‐720.000
101‐253‐727.000
101‐253‐728.000
101‐253‐750.000
101‐253‐860.000
101‐253‐956.000
13,104
16,500
1,836
430
4,529
2,211
425
1,500
7,000
150
2,000
3,850
Total Dept 253‐TREASURER
Treasurer Salary
Deputy Treasurer Salary
Social Security WH
Medicare EE
FRNG BEN‐HSPT INS ‐ NON ELECTED
RETIREMENT ‐ NON ELECTED
OTHER EMP BENS ‐ NON ELECTED
SUPPLIES
Postage
Dues and Subscriptions
MILEAGE
Meetings/Seminars
53,535
56
Treasurer salary
See Salary Allocation sheet
Copier/printer charges
Summer and winter tax mailings; misc tax mailings
MMTA, OCTA
Meetings/seminars
Dep Treasurer to begin training program
GL NUMBER
DESCRIPTION
Dept 257‐ASSESSOR/EQUALIZATION DEPARTMENT
101‐257‐702.000
Salaries
101‐257‐715.000
Social Security WH
101‐257‐715.002
Medicare EE
101‐257‐717.000
FRNG BEN ‐ HSPT INS
101‐257‐719.000
FRINGE BEN ‐ RETIREMENT
101‐257‐720.000
FRNG BEN ‐ OTH EMPL BENS
101‐257‐727.000
Supplies
101‐257‐728.000
Postage
101‐257‐750.000
Dues & Subscriptions
101‐257‐801.000
Professional Fees
101‐257‐860.000
Mileage
101‐257‐900.000
Printing & Pub
101‐257‐956.000
Conferences
2015‐2016
Approved
Budget
150,000
9,300
2,175
36,238
20,100
4,587
500
4,000
1,265
150
1,500
2,100
235,315
Dept 262‐ELECTIONS
101‐262‐702.000
101‐262‐715.000
101‐262‐715.002
101‐262‐719.000
101‐262‐727.000
101‐262‐728.000
101‐262‐740.000
101‐262‐801.000
101‐262‐860.000
101‐262‐900.000
101‐262‐941.000
101‐262‐971.000
36,000
620
145
295
3,000
2,500
500
2,000
300
1,000
800
‐
Total Dept 262‐ELECTIONS
See Salary Allocation sheet
Mailing of Personal Property stmts, legal notices, Assessment notices, BOR
MAA, state certification, OCAA, MLS, IAAO, MMAAO
MTT filings
On site inspections; 10% of properties per year
Printing of Personal Property stmts, publication of notices, assessment notices
National IAAO conference in Indianapolis; MAA conference, continuing ed, 3,400 governmental affairs sessions,
Total Dept 257‐ASSESSOR/EQUALIZATION DEPARTMENT
Salaries
Social Security
Medicare
Fringe Ben ‐ Retirement Plan
Supplies
Postage
Small Equipment
Professional Services
Mileage
Printing & Pub
Building Rental
Equipment
Comments
47,160
57
Based on 2 elections
Maintenance staff ‐ election set up
Absentee ballots, QVF
moved from account 971.000
Machine set up; test decks
Election day mileage
Rental of church buildings for elections
GL NUMBER
Dept 264‐TWP PROPERTY
101‐264‐702.000
101‐264‐715.000
101‐264‐715.002
101‐264‐717.000
101‐264‐719.000
101‐264‐720.000
101‐264‐727.000
101‐264‐729.000
101‐264‐829.000
101‐264‐860.000
101‐264‐920.000
101‐264‐921.000
101‐264‐922.000
101‐264‐930.000
101‐264‐973.000
Total Dept 264‐TWP PROPERTY
DESCRIPTION
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMP BENS
Supplies
Gas & Oil‐Vehicles
Uniforms
Mileage
Light & Power
Water & Sewer
Heat
Repairs & Maint
TWP Prop ‐ Land Improvements
2015‐2016
Approved
Budget
Comments
18,100 See Salary Allocation sheet
1,123
264
8,052
2,292
927
1,200
1,000
50
100
2,150
900
2,700
20,000 Reflects demolition of white barn ($10k)
16,000 Paving at the maintenance building
74,858
58
GL NUMBER
Dept 265‐TWP OFFICE
101‐265‐702.000
101‐265‐715.000
101‐265‐715.002
101‐265‐717.000
101‐265‐719.000
101‐265‐720.000
101‐265‐727.000
101‐265‐728.000
101‐265‐750.000
101‐265‐801.000
101‐265‐850.000
101‐265‐860.000
101‐265‐900.000
101‐265‐920.000
101‐265‐921.000
101‐265‐922.000
101‐265‐930.000
101‐265‐956.000
101‐265‐972.000
DESCRIPTION
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HSPT INS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMPL BENS
Supplies
Postage
Dues & Subscriptions
Professional Servic
Telephone
Mileage
Printing & Publishing
Light & Power
Water & Sewer
Heat
Repairs & Maintenance
Meetings & Seminars
Building Improvements
2015‐2016
Approved
Budget
85,150
5,280
1,236
27,163
11,009
3,113
12,000
6,000
525
7,500
10,000
200
8,000
7,500
4,000
2,500
21,000
800
40,000
Comments
See Salary Allocation sheet
Office supplies for Township Hall operations
General Postage; reduction based on usage
HUB medical consult fee ($5k); misc. HVAC/grounds
Notices; newsletters; other informational printing
Parking lot repave ‐ $30k, Building entry way update ‐ $10k
Total Dept 265‐TWP OFFICE
252,976
Dept 266‐ATTORNEY/ COUNSEL
101‐266‐801.000
Legal ‐ Profess Services
75,000 Anticipated legal fees
Total Dept 266‐ATTORNEY/ COUNSEL
75,000
59
GL NUMBER
Dept 276‐CEMETERY
101‐276‐702.000
101‐276‐715.000
101‐276‐715.002
101‐276‐727.000
101‐276‐728.000
101‐276‐729.000
101‐276‐740.000
101‐276‐860.000
101‐276‐920.000
101‐276‐930.000
101‐276‐971.000
DESCRIPTION
Salary
Social Security WH
Medicare EE
Supplies
Postage
Gas & Oil ‐ Vehicles
Small Equipment
MILEAGE
Light & Power
Repairs & Maint
Equipment
Total Dept 276‐CEMETERY
Dept 336‐FIRE DEPARTMENT
101‐336‐702.000
101‐336‐705.000
101‐336‐715.000
101‐336‐715.002
101‐336‐717.000
101‐336‐719.000
101‐336‐720.000
101‐336‐727.000
101‐336‐728.000
101‐336‐729.000
101‐336‐740.000
101‐336‐750.000
101‐336‐801.000
101‐336‐850.000
101‐336‐851.000
101‐336‐860.000
101‐336‐900.000
101‐336‐920.000
101‐336‐921.000
101‐336‐922.000
2015‐2016
Approved
Budget
Comments
25,000 Two part‐time sextons
1,550
365
1,000
50
400
3,500 Misc. hand tools & new lawn mower
450
900
9,500 Annual repairs to monuments, signs, etc.
‐
42,715
Fire Dept ‐ Salaries
Fire Training
Fire Social Security Ee
Fire Medicare Ee
Hospitalization Ins
Fire Fringe Ben ‐ Retirement/valorie
Fire Frng Ben ‐ Other Employee Bens
Fire Supplies
Postage
Gas & Oil‐Vehicles
270,000
‐
16,740
3,915
350
215
42
34,290
250
5,600
Small Equipment
Dues & Subscriptions
Professional Fees
Telephone
Communication
Mileage
Printing & Pub
Light & Power
Fire Water & Sewer
Heat
CO monitors ‐ $10k; turnout gear previously in 971 ‐ $14,630; fitness equipment ‐ $5k; 42,680 Extraction Equipment ‐ $13k
2,000 Fire organization dues, certification costs
740
9,700 cell phones, land lines, charter internet
7,135 Cable TV, Telerad maintenance contract, minitor pager purchases
700
400
13,900
4,500
11,000
60
See Salary Allocation sheet
Now in 956 (not Twp employees)
maintenance
Clerical position replaced with unbenefited position
GL NUMBER
101‐336‐930.000
101‐336‐940.000
101‐336‐956.000
101‐336‐957.000
101‐336‐960.000
101‐336‐961.000
101‐336‐971.000
DESCRIPTION
Repairs & Maint
Fire Hydrant Rental
Meetings/seminars
Fire Prevention
Fire Dept ‐ Insurance
Fire Medical
Equipment
2015‐2016
Approved
Budget
51,815
50,000
11,550
2,500
2,900
6,650
‐
Total Dept 336‐FIRE DEPARTMENT
549,572
Dept 371‐BUILDING INSPECTION DEPARTMENT
101‐371‐702.000
Salaries
101‐371‐715.000
Social Security WH
101‐371‐715.002
Medicare EE
101‐371‐717.000
FRNG BEN ‐ HSPT INS
101‐371‐719.000
FRINGE BEN ‐ RETIREMENT
101‐371‐720.000
FRNG BEN ‐ OTH EMPL BENS
101‐371‐727.000
Supplies
Postage
101‐371‐728.000
101‐371‐740.000
Small Equipment
101‐371‐750.000
Dues & Subscriptions
101‐371‐801.000
Professional Services
101‐371‐801.002
Plumbing Insp Fees
101‐371‐801.003
Electrical Inspector ‐ Fees
101‐371‐801.004
Mechanical Inspector ‐ Fees
Communication
101‐371‐851.000
101‐371‐860.000
Mileage
101‐371‐900.000
Printing and Publishing
101‐371‐930.000
Repairs and Maintenance
101‐371‐956.000
Meetings & Seminars
74,300
4,607
1,078
21,740
9,957
2,439
1,000
430
5,000
700
1,000
16,000
22,500
21,500
300
1,700
1,200
2,000
800
Total Dept 371‐BUILDING INSPECTION DEPARTMENT
188,251
61
Comments
Air bottle testing/rplcmt; concrete walk & light rplcmt (#1)
Payment to Water Fund for hydrant rental
Previously in 705.000; Department required training, certifications
Halloween open house, other activities
Cost of physicals, health tests, some OSHA mandated testing
Turnout gear now in 727
See Salary Allocation sheet
Printer
Membership in NFPA, ICC, & local org
Additional inspection services
Contracted inspector @ $50/inspection
Contracted inspector @ $50/inspection
Contracted inspector @ $50/inspection
Reimbursement for personal vehicle use
Inspection labels/reports
State certification; seminar expense
GL NUMBER
Dept 445‐DRAINS 101‐445‐702.000
101‐445‐715.000
101‐445‐715.002
101‐445‐801.000
101‐445‐920.000
101‐445‐930.000
101‐445‐969.000
DESCRIPTION
Salaries
Social Security Ee
Medicare Ee
PROFESSIONAL FEES
Light & Power
Maintenance
Construction
2015‐2016
Approved
Budget
Comments
1,500 Part‐time inspect drains
93
22
15,000 orphan drains ‐ engineering and legal
750
35,000 Misc. at‐large drain repairs/maint; billed by OCDC
‐
Total Dept 445‐DRAINS 52,365
Dept 446‐HIGHWAYS, STREETS, BRIDGES ( NOT ACT 51)
101‐446‐702.000
Salaries
101‐446‐715.000
Social Security
101‐446‐715.002
Medicare
101‐446‐801.000
Professional Fees
101‐446‐860.000
Mileage
Repairs & Maint
101‐446‐930.000
101‐446‐930.000.2015PAVING Repairs & Maint
101‐446‐930.000.2015SEALIN Repairs & Maint
101‐446‐975.000
Hwy & Streets ‐ Construction
‐
‐
‐
‐
‐
50,000
‐
‐
‐
Total Dept 446‐HIGHWAYS, STREETS, BRIDGES 50,000
Dept 447‐ENGINEERING
101‐447‐801.000
5,000 Misc engineering services for township projects, not assignable elsewhere
Total Dept 447‐ENGINEERING
Engineering ‐ Prof Services
5,000
62
now in 404 fund
now in 404 fund
now in 404 fund
now in 404 fund
now in 404 fund
Ottawa Beach Road Improvements ‐ TBD
now in 404 fund
now in 404 fund
GL NUMBER
Dept 722‐ZONING
101‐722‐702.000
101‐722‐715.000
101‐722‐715.002
101‐722‐717.000
101‐722‐719.000
101‐722‐720.000
101‐722‐727.000
101‐722‐728.000
101‐722‐750.000
101‐722‐801.000
101‐722‐850.000
101‐722‐860.000
101‐722‐900.000
101‐722‐930.000
101‐722‐956.000
DESCRIPTION
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HSPTINS
FRINGE BEN ‐ RETIREMENT
FRNG BEN ‐ OTH EMPL BENS
Supplies
Postage
Dues & Subscriptions
Professional Services
Telephone
Mileage
Printing & Publish
Repairs and Maint
Meetings & Seminars
Total Dept 722‐ZONING
2015‐2016
Approved
Budget
65,150
4,040
946
20,383
7,726
1,632
250
1,000
125
35,000
420
1,000
2,500
150
750
Comments
See Salary Allocation sheet
Reimbursement personal auto use
Publishing notices for meetings, hearings
Code compliance seminars, education
141,072
Dept 748‐COMMUNITY SERVICES
101‐748‐803.000
101‐748‐803.000.CENTENNIAL
101‐748‐900.000
Purchased Services
Purchased Services
Printing
$24,500 community based orgs; $15k fall leaf collection; $25k clean up days ; $50,000 164,500 for Project Clarity and $50,000 for Holland Historical Trust
25,000
150
Total Dept 748‐COMMUNITY PROMOTIONS
189,650
Dept 851‐INSURANCE
101‐851‐960.000
55,000
Ins & Bonds ‐ Insurance
Total Dept 851‐INSURANCE
55,000
Dept 852‐RETIREES FRINGE BENEFITS
101‐852‐720.000
Frng Ben ‐ Other Employee Bens
1,500
Total Dept 852‐FRINGE BENEFITS
1,500
63
GL NUMBER
Dept 966‐MISCELANEOUS
101‐966‐959.000
101‐966‐999.000
101‐966‐999.208
101‐966‐999.403
101‐966‐999.404
DESCRIPTION
Contingency Reserve
Transfer Out
T/O ‐ Parks
Transfer Out
Transfer Out
2015‐2016
Approved
Budget
24,201
‐
100,000
115,000
150,000
Total Dept 966‐MISCELANEOUS
389,201
TOTAL Expenditures
2,919,079
FUND RECAP 101: GENERAL
TOTAL REVENUES
TOTAL EXPENDITURES
2,809,236
2,919,079
NET OF REVENUES & EXPENDITURES
(109,843)
64
Comments
approximately .5% of most recently audited governmental fund exp
Now in separate accounts
To fund future Parks capital improvements
$100k Fire trucks, $15k Cemetery
Streets ‐ GF share; s/a 101‐446
POLICE
2011-2012
2012-2013
2013-2014
2015-2016
proposed
2007-2008
2008-2009
2009-2010
Beginning Balance
703,724
777,661
865,771
929,310
966,686
984,113
1,011,530
1,006,137
987,540
+ Revenues
617,463
617,318
620,358
622,061
606,317
616,553
625,092
638,506
650,800
- Expenditures
543,526
529,208
556,819
584,685
588,890
589,136
630,485
657,103
676,410
Ending Fund Balance
777,661
865,771
929,310
966,686
984,113
1,011,530
1,006,137
987,540
961,930
FUND BALANCES
2010-2011
2014-2015
estimated
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2007-2008
2008-2009
2009-2010
+ Revenues
2010-2011
2011-2012
- Expenditures
2012-2013
2013-2014
2014-2015
estimated
Ending Fund Balance
The Public Safety fund contains primarily operational costs, so fairly steady revenues and expenditures are
expected. The graph above shows an emerging structural deficit in the fund. The levy to fund public safety
expenditures, primarily the contracts the Township has with the Ottawa County Sheriff's department for
community policing and EMT, is no longer projected to cover the associated costs. The fund has a healthy
fund balance that will cover the shortfall, but the structural deficit will need to be addressed at some point
in the future.
65
2015-2016
proposed
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
604,818
9,991
7,600
2,683
617,070
8,800
7,000
2,400
621,006
5,800
9,300
2,400
633,000
5,800
9,300
2,700
Total Dept 625,092
635,270
638,506
650,800
TOTAL REVENUES
625,092
635,270
638,506
650,800
3,919
243
57
3,947
1,700
601,619
19,000
5,000
300
100
3,000
1,000
600,000
25,000
3,718
231
54
100
2,000
626,000
25,000
4,000
250
60
100
2,000
650,000
20,000
Total Dept 301‐POLICE/SHERIFF
630,485
634,400
657,103
676,410
TOTAL Expenditures
630,485
634,400
657,103
676,410
FUND RECAP 207: POLICE/E‐UNIT
TOTAL REVENUES
TOTAL EXPENDITURES
625,092
630,485
635,270
634,400
638,506
657,103
650,800
676,410
NET OF REVENUES & EXPENDITURES
(5,393) 870
GL NUMBER
DESCRIPTION
x
POLICE/E‐UNIT FUND
Fund 207 ‐ POLICE/E‐UNIT FUND
Revenues
207‐000‐403.000
207‐000‐655.000
207‐000‐655.001
207‐000‐664.000
EXPENDITURES
Dept 301‐/SHERIFF
207‐301‐702.000
207‐301‐715.000
207‐301‐715.002
207‐301‐727.000
207‐301‐801.000
207‐301‐802.000
207‐301‐990.000
Current Taxes
Ordinance Fines
Ord Fines ‐ Parking Enforcement
Interest Earned
Salaries
Social Security Ee Medicare Ee Supplies
Professional Fees
Police Protection
Adm Fees
66
(18,597) (25,610)
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
POLICE/E‐UNIT FUND
Fund 207 ‐ POLICE/E‐UNIT FUND
Revenues
207‐000‐403.000
Current Taxes
207‐000‐655.000
Ordinance Fines
207‐000‐655.001
Ord Fines ‐ Parking Enforcement
207‐000‐664.000
Interest Earned
633,000
5,800 Fine revenue generated from violation of township ordinances
9,300 Parking enforcement tickets
2,700
Total Dept 650,800
TOTAL REVENUES
650,800
EXPENDITURES
Dept 301‐/SHERIFF
207‐301‐702.000
207‐301‐715.000
207‐301‐715.002
207‐301‐727.000
207‐301‐801.000
Salaries
Social Security Ee Medicare Ee Supplies
Professional Fees
207‐301‐802.000
207‐301‐990.000
Police Protection
Adm Fees
4,000 Part‐time Parking enforcement personnel
250
60
100
2,000 Buoy removal
OCSD Community Policing ‐ 25% PT share; E‐Unit shared with Holland Twp ‐ 40%; Traffic 650,000 Enforcement 40%
20,000 Fees to General Fund for Administration
Total Dept 301‐POLICE/SHERIFF
676,410
TOTAL Expenditures
676,410
FUND RECAP 207: POLICE/E‐UNIT
TOTAL REVENUES
TOTAL EXPENDITURES
650,800
676,410
NET OF REVENUES & EXPENDITURES
Sufficient fund balance to cover structural operational deficit in this fund; but will (25,610) eventually need to make adjustments
67
PARKS & RECREATION
2011-2012
2012-2013
2013-2014
2015-2016
proposed
2007-2008
2008-2009
2009-2010
Beginning Balance
436,962
278,128
502,104
526,585
198,591
279,871
350,460
422,336
532,422
+ Revenues
621,228
604,207
599,057
585,443
574,196
593,927
578,486
570,462
660,367
- Expenditures
780,062
380,231
574,576
913,437
492,916
523,338
506,610
460,376
589,529
Ending Fund Balance
278,128
502,104
526,585
198,591
279,871
350,460
422,336
532,422
603,260
FUND BALANCES
2010-2011
2014-2015
estimated
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0
2007-2008
2008-2009
2009-2010
2010-2011
+ Revenues
2011-2012
- Expenditures
2012-2013
2013-2014
2014-2015
estimated
2015-2016
proposed
Ending Fund Balance
The Parks fund includes both ongoing operational costs as well as capital construction and land acquisition. Funds
that include capital projects typically show significant variability from one year to the next, depending on which
capital projects are underway. The more significant fluctuation in the 2010/2011 fiscal year reflects the purchase of land
on Ottawa Beach Road.
68
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
Fund 208 ‐ PARK/RECREATION FUND
REVENUES
208‐000‐403.000
Current Taxes
208‐000‐607.000
Recreation Fees
208‐000‐607.000.Art Recrea
RECREATION FEES‐Art Recreation
208‐000‐607.000.Baton Recr
Recreation Fees ‐ Baton
208‐000‐607.000.Comm Garde
Recreation Fees ‐ Comm Garden
208‐000‐607.000.Dance Recr
Recreation Fees ‐ Dance
208‐000‐607.000.FARMERSMKT Recreation Fees ‐ Farmer's Market
208‐000‐607.000.Gymnastics
Recreation Fees ‐ Gymnastics
208‐000‐607.000.SOCCER REC
Recreation Fees ‐ Soccer
208‐000‐607.000.Tennis Rec
Recreation Fees ‐ Tennis
208‐000‐607.000.TriathlonR
Recreation Fees ‐ Triatholon
208‐000‐607.000.Zumba Recr
Recreation Fees ‐ Zumba
208‐000‐608.000
Tot Time Enrollments
208‐000‐664.000
Interest
208‐000‐667.000
Building Rentals
208‐000‐671.000
Miscellaneous Income
208‐000‐671.663
Tot Time Misc Revenue
208‐000‐675.000
Contributions/Donations
451,370
66,416
1,677
120
‐
852
2,735
‐
6,772
‐
‐
840
27,922
449
17,621
957
176
579
460,500
60,000
2,500
50
150
1,000
2,500
‐
15,000
‐
‐
150
30,000
‐
18,000
‐
‐
‐
463,077
5,000
6,300
‐
1,230
4,675
‐
1,723
36,000
1,361
1,410
3,000
23,000
600
22,000
886
‐
200
472,000
5,000
6,000
‐
1,000
5,000
‐
‐
37,000
1,400
1,400
2,000
6,067
600
22,000
900
‐
‐
208‐000‐699.000
‐
‐
‐
100,000
Total Dept
578,486
589,850
570,462
660,367
TOTAL REVENUES
578,486
589,850
570,462
660,367
GL NUMBER
DESCRIPTION
x
PARK/RECREATION FUND
Transfer From Other Fund
69
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
GL NUMBER
DESCRIPTION
EXPENDITURES
Dept 663‐CHILD CARE ‐ TOT TIME
208‐663‐702.000
208‐663‐715.000
208‐663‐715.002
208‐663‐717.000
208‐663‐719.000
208‐663‐720.000
208‐663‐727.000
208‐663‐728.000
208‐663‐730.000
208‐663‐803.000
208‐663‐850.000
208‐663‐920.000
208‐663‐922.000
Salaries
Social Security WH
Medicare EE
Hospitalization Insurance
FRINGE BEN ‐ RETIREMENT PLAN
FRINGE BEN ‐ Other Benefits
Supplies
Postage
Program Materials
Purchased Services
Telephone
Light & Power
Heat
19,545
1,211
283
101
208
‐
39
25
811
574
274
‐
‐
21,000
1,300
300
350
200
50
150
30
1,000
600
300
600
600
21,000
1,300
300
350
225
50
290
30
1,000
600
300
‐
‐
5,273
327
77
82
50
10
50
25
125
‐
70
‐
‐
208‐663‐971.000
Equipment
‐
200
‐
‐
Total Dept 663‐CHILD CARE ‐ TOT TIME
23,071
26,680
25,445
6,089
Dept 751‐RECREATION DEPARTMENT
208‐751‐702.000
SALARIES
208‐751‐702.000.FARMERSMKT REC SALARY MARKET
208‐751‐715.000
Social Security WH
208‐751‐715.000.FARMERSMKT Social Security Ee
208‐751‐715.002
Medicare EE
208‐751‐715.002.FARMERSMKT Medicare Ee
FRNG BEN ‐ HOSPITALIZATION INS
208‐751‐717.000
208‐751‐719.000
FRINGE BEN ‐ RETIREMENT PLAN
208‐751‐719.000.FARMERSMKT Fringe Ben ‐ Retirement Plan
208‐751‐720.000
FRNG BEN ‐ OTHER EMPLOYEE BENS
208‐751‐727.000
Supplies
208‐751‐728.000
Postage
208‐751‐730.000
Program Materials
208‐751‐730.000.Art Recrea
Program Materials
44,308
1,183
2,717
73
635
17
7,905
4,671
90
890
974
33
9,640
‐
25,700
1,000
1,600
50
375
25
5,400
4,250
150
650
2,000
200
7,500
‐
28,000
‐
1,740
‐
410
‐
5,400
3,000
‐
650
300
200
3,200
298
41,000
‐
2,542
‐
595
‐
5,436
2,412
‐
640
1,000
150
3,000
500
70
GL NUMBER
DESCRIPTION
208‐751‐730.000.Comm Garde
208‐751‐730.000.FARMERSMKT
208‐751‐730.000.SOCCER REC
208‐751‐730.000.Tennis Rec
208‐751‐730.000.TriathlonR
208‐751‐740.000
208‐751‐750.000
208‐751‐803.000
208‐751‐803.000.Art Recrea
208‐751‐803.000.Dance Recr
208‐751‐803.000.FARMERSMKT
208‐751‐803.000.SOCCER REC
208‐751‐803.000.TriathlonR
208‐751‐803.000.Zumba Recr
208‐751‐803.001
208‐751‐850.000
208‐751‐860.000
208‐751‐860.000.FARMERSMKT
208‐751‐900.000
208‐751‐900.000.FARMERSMKT
208‐751‐930.000
208‐751‐956.000
208‐751‐971.000
Program Materials
Program Materials
Program Materials
Program Materials
Program Materials
Small Equipment
DUES & SUBSCRIPTIONS
Purchased Services
Purchased Services
Purchased Services
Purchased Services
Purchased Services
Purchased Services
Purchased Services
Purchased Services ‐ Summer Concerts
Telephone
Mileage
Mileage
Printing & Pub
Printing & Pub
Repairs & Maintenance
Conferences
Equipment
x
Total Dept 751‐REC DEPARTMENT
Dept 756 ‐ PARKS
208‐756‐702.000
208‐756‐715.000
208‐756‐715.002
208‐756‐716.000
208‐756‐717.000
208‐756‐719.000
208‐756‐720.000
Salaries
Social Security WH
Medicare EE
Unemployment
FRNG BEN ‐ HOSPITALIZATION INS
FRINGE BEN ‐ RETIREMENT PLAN
FRNG BEN ‐ OTHER EMPLOYEE BENS
71
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
‐
130
3,303
‐
‐
‐
277
60,297
‐
‐
312
9,819
‐
‐
‐
411
270
237
6,112
1,049
389
121
‐
‐
250
7,000
‐
‐
‐
300
58,650
‐
‐
350
15,500
‐
‐
4,000
500
500
150
6,000
1,500
500
1,000
39,000
395
‐
7,000
895
1,264
‐
370
21,000
4,200
3,500
‐
15,500
152
2,800
3,127
500
500
‐
6,000
‐
540
1,000
‐
500
‐
7,000
1,500
2,000
5,000
350
26,500
5,000
3,500
‐
12,000
500
2,000
4,000
450
250
‐
6,000
‐
650
500
39,000
155,863
184,100
111,941
173,975
94,982
5,822
1,362
2,172
17,062
8,261
1,939
81,550
5,050
1,200
3,000
18,400
8,250
1,900
81,550
5,050
1,200
3,000
18,400
8,250
2,270
87,400
5,420
1,269
‐
24,531
9,032
2,563
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
2,301
21
5,954
‐
11,246
445
840
‐
58
10,138
12,818
3,322
43,621
185
16,127
‐
5,000
100
7,000
‐
10,000
500
1,200
300
250
10,000
20,000
2,200
50,000
500
8,050
40,000
5,000
100
7,000
2,874
23,000
700
1,200
300
250
10,000
15,000
4,346
50,000
500
7,000
‐
5,000
100
7,000
2,000
25,000
700
1,200
300
250
10,000
20,000
2,200
50,000
500
‐
80,000
238,676
274,450
246,990
334,465
20,000
69,000
10,000
75,000
1,000
75,000
10,000
65,000
Total Dept 966‐MISCELANEOUS
89,000
85,000
76,000
75,000
TOTAL Expenditures
506,610
570,230
460,376
589,529
FUND RECAP 208: PARKS AND RECREATION
TOTAL REVENUES
TOTAL EXPENDITURES
578,486
506,610
589,850
570,230
570,462
460,376
660,367
589,529
NET OF REVENUES & EXPENDITURES
71,876
19,620
110,086
70,838
GL NUMBER
DESCRIPTION
208‐756‐727.000
208‐756‐728.000
208‐756‐729.000
208‐756‐740.000
208‐756‐801.000
208‐756‐829.000
208‐756‐850.000
208‐756‐860.000
208‐756‐900.000
208‐756‐920.000
208‐756‐921.000
208‐756‐922.000
208‐756‐930.000
208‐756‐956.000
208‐756‐971.000
208‐756‐973.000
Supplies
Postage
GAS & OIL‐VEHICLES
Small Equipment
Professional Serv
UNIFORMS
Telephone
Mileage
Print & Pub
Light & Power
Water & Sewer
Heat
Repair & Maint
Meeting & Seminars
Equipment
Land Improvements
x
Total Dept 756 ‐ PARKS
Dept 966‐MISCELANEOUS
208‐966‐965.008
208‐966‐990.000
Reforestation
Adm Fees
72
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
PARK/RECREATION FUND
Fund 208 ‐ PARK/RECREATION FUND
REVENUES
208‐000‐403.000
Current Taxes
208‐000‐607.000
Recreation Fees
208‐000‐607.000.Art Recrea
RECREATION FEES‐Art Recreation
208‐000‐607.000.Comm Garde Recreation Fees ‐ Comm Garden
208‐000‐607.000.Dance Recr
Recreation Fees ‐ Dance
208‐000‐607.000.SOCCER REC Recreation Fees ‐ Soccer
208‐000‐607.000.Tennis Rec
Recreation Fees ‐ Tennis
Recreation Fees ‐ Triathlon
208‐000‐607.000.TriathlonR
208‐000‐607.000.Zumba Recr
Recreation Fees ‐ Zumba
208‐000‐608.000
Tot Time Enrollments
208‐000‐664.000
Interest
208‐000‐667.000
Building Rentals
208‐000‐671.000
Miscellaneous Income
208‐000‐699.000
Transfer From Other Fund
472,000
5,000
6,000
1,000
5,000
37,000
1,400
1,400
2,000
6,067
600
22,000
900
100,000
Total Dept
660,367
TOTAL REVENUES
660,367
EXPENDITURES
Dept 663‐CHILD CARE ‐ TOT TIME
208‐663‐702.000
Salaries
208‐663‐715.000
Social Security WH
208‐663‐715.002
Medicare EE
208‐663‐717.000
Hospitalization Insurance
208‐663‐719.000
FRINGE BEN ‐ RETIREMENT PLAN
208‐663‐720.000
FRINGE BEN ‐ Other Benefits
Supplies
208‐663‐727.000
208‐663‐728.000
Postage
208‐663‐730.000
Program Materials
208‐663‐850.000
Telephone
208‐663‐971.000
Equipment
5,273 See Salary Allocation sheet; Program is ending 5/2015
327
77
82
50
10
50
25
125
70
‐
Total Dept 663‐CHILD CARE ‐ TOT TIME
6,089
73
Charges for participants in Rec programs
Charges for participants in Tot Time; Program is ending 5/2015
for soccer photography commission
General Fund contribution for capital improvements
2015‐2016
Approved
Budget
GL NUMBER
DESCRIPTION
Dept 751‐RECREATION DEPARTMENT
208‐751‐702.000
SALARIES
208‐751‐715.000
Social Security WH
208‐751‐715.002
Medicare EE
208‐751‐717.000
FRNG BEN ‐ HOSPITALIZATION INS
208‐751‐719.000
FRINGE BEN ‐ RETIREMENT PLAN
208‐751‐720.000
FRNG BEN ‐ OTHER EMPLOYEE BENS
208‐751‐727.000
Supplies
208‐751‐728.000
Postage
208‐751‐730.000
Program Materials
Program Materials
208‐751‐730.000.Art Recrea
208‐751‐730.000.Comm Garde Program Materials
208‐751‐730.000.SOCCER REC Program Materials
208‐751‐730.000.Tennis Rec
Program Materials
208‐751‐730.000.TriathlonR
Program Materials
208‐751‐740.000
Small Equipment
208‐751‐750.000
DUES & SUBSCRIPTIONS
208‐751‐803.000
Purchased Services
208‐751‐803.000.Art Recrea
Purchased Services
208‐751‐803.000.Dance Recr
Purchased Services
208‐751‐803.000.SOCCER REC Purchased Services
208‐751‐803.000.TriathlonR
Purchased Services
208‐751‐803.000.Zumba Recr
Purchased Services
208‐751‐803.001
Purchased Services ‐ Summer Concerts
208‐751‐850.000
Telephone
208‐751‐860.000
Mileage
208‐751‐900.000
Printing & Pub
208‐751‐930.000
Repairs & Maintenance
208‐751‐956.000
Conferences
208‐751‐971.000
Equipment
41,000
2,542
595
5,436
2,412
640
1,000
150
3,000
500
500
7,000
1,500
2,000
5,000
350
26,500
5,000
3,500
12,000
500
2,000
4,000
450
250
6,000
650
500
39,000
Total Dept 751‐REC DEPARTMENT
173,975
74
Comments
See Salary Allocation sheet
Program materials up overall
MRPA, other memberships
Summer concerts
Cell allowance
Meetings
Fliers
MRPA. OC
Carry over from current year for rec software
GL NUMBER
Dept 756 ‐ PARKS
208‐756‐702.000
208‐756‐715.000
208‐756‐715.002
208‐756‐717.000
208‐756‐719.000
208‐756‐720.000
208‐756‐727.000
208‐756‐728.000
208‐756‐729.000
208‐756‐740.000
208‐756‐801.000
208‐756‐829.000
208‐756‐850.000
208‐756‐860.000
208‐756‐900.000
208‐756‐920.000
208‐756‐921.000
208‐756‐922.000
DESCRIPTION
Salaries
Social Security WH
Medicare EE
FRNG BEN ‐ HOSPITALIZATION INS
FRINGE BEN ‐ RETIREMENT PLAN
FRNG BEN ‐ OTHER EMPLOYEE BENS
Supplies
Postage
GAS & OIL‐VEHICLES
Small Equipment
Professional Serv
UNIFORMS
Telephone
Mileage
Print & Pub
Light & Power
Water & Sewer
Heat
208‐756‐930.000
208‐756‐956.000
Repair & Maint
Meeting & Seminars
208‐756‐973.000
Land Improvements
Total Dept 756 ‐ PARKS
2015‐2016
Approved
Budget
87,400
5,420
1,269
24,531
9,032
2,563
5,000
100
7,000
2,000
25,000
700
1,200
300
250
10,000
20,000
2,200
Comments
See Salary Allocation sheet
2/3 small mower (s/a 211)
$15k for Kepple and Winstrom plans per CIP
For all park facilities, including community centers
For all park facilities, including community centers
For all park facilities, including community centers
Expect substantial activity in repair and maintenance again. Fence repairs, tree work, 50,000 tennis nets, soccer nets, pickle ball striping on existing tennis courts, etc.
500
$50k Road End improvements; added $30k for trail mnt at Stu Visser Trail per Capital 80,000 Improvement Plan
334,465
75
GL NUMBER
Dept 966‐MISCELANEOUS
208‐966‐965.008
208‐966‐990.000
DESCRIPTION
Reforestation
Adm Fees
2015‐2016
Approved
Budget
Comments
10,000 Costs to replant trees in various locations
65,000 Adm fees to General Fund as per schedule
Total Dept 966‐MISCELANEOUS
75,000
TOTAL Expenditures
589,529
FUND RECAP 208: PARKS AND RECREATION
TOTAL REVENUES
TOTAL EXPENDITURES
660,367
589,529
NET OF REVENUES & EXPENDITURES
Includes $100,000 transfer from the General Fund. Expenditures include $45,000 from 70,838 CIP plan. 76
Parks and Recreation Projections
Actual 2012-2014, Projected 2015
Budgeted 2016, Forecasted 2017-2031
2012
$440,963
133,233
574,196
2013
$456,601
137,326
593,927
2014
$451,370
127,116
578,486
2015
$463,077
107,385
570,462
2016
$472,000
100,000
88,367
660,367
2017
$485,216
100,000
90,134
675,350
2018
$492,005
100,000
91,937
683,942
2019
$500,160
100,000
93,776
693,936
2020
$505,909
100,000
95,651
701,560
2021
$511,724
100,000
97,562
709,286
18,514
474,402
58,071
465,264
16,127
490,483
7,000
453,376
119,000
470,529
450,000
472,521
150,000
483,612
150,000
495,051
150,000
506,853
150,000
519,030
Total Expenditures
492,916
523,335
506,610
460,376
589,529
922,521
633,612
645,051
656,853
669,030
Fund Balance
279,871
$350,463
$422,339
$532,425
$603,263
$356,092
$406,422
$455,307
$500,014
$540,270
2022
$517,606
100,000
99,512
2023
$523,555
100,000
101,505
2024
$529,572
100,000
103,535
2025
$535,657
100,000
105,606
2026
$541,813
100,000
107,718
2027
$548,038
100,000
109,872
2028
$554,334
100,000
112,069
2029
$566,366
100,000
114,311
2030
$572,876
100,000
116,596
2031
$579,461
100,000
118,928
Total Revenues
717,118
725,060
733,107
741,263
749,531
757,910
766,403
780,677
789,472
798,389
Uses: Capital Outlay
All Other Expenditures
190,000
531,598
150,000
544,574
150,000
557,968
150,000
571,801
150,000
586,091
150,000
600,852
150,000
616,098
190,000
631,858
150,000
648,149
150,000
664,990
Total Expenditures
721,598
694,574
707,968
721,801
736,091
750,852
766,098
821,858
798,149
814,990
Fund Balance
535,790
$566,275
$591,414
$610,876
$624,316
$631,374
$631,679
$590,498
$581,820
$565,219
Sources: Taxes
Transfers In
Other
Total Revenues
Uses: Capital Outlay
All Other Expenditures
Sources: Taxes
Transfers In
Other
Assumptions:
Assumes taxable value increases 1.5% per year for 2017 and 2018, and 1.25% per year thereafter; salary COLA of 3% for 2017-2031; most other revenues and expenditures reflect increases of 2% per year.
Capital outlay of $150,000 per year, General Fund transfer of $100,000 per year
With capital outlay averaging
$150,000 per year for 2018 - 2031
and a transfer from the General
Fund of $100,000 per year, fund
balance declines, but stays out of
deficit through 2031. However,
further park development would
likely mean higher operating costs
to maintain them, and this has not
been factored into expenditures.
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
Sensitivity: If taxes increase by
1.5% per year for 2019 - 2031, the
ending fund balance in 2031
increases to $614,000.
$200,000
$100,000
$0
2012
2013
2014
2015
2016
Sources
2017
2018
2019
Capital Outlay
77
2020
2021
2022
2023
Other Expenditures
2024
2025
2026
Fund Balance
2027
2028
2029
2030
BIKE PATH
2008-2009
2009-2010
2010-2011
1,021,279
1,120,860
1,216,155
1,394,345
1,629,835
1,398,269
1,261,006
1,461,435
1,449,187
+ Revenues
492,445
496,302
502,829
385,399
374,634
371,160
378,357
386,452
434,250
- Expenditures
392,864
401,007
324,639
149,909
606,200
508,423
177,928
398,700
743,923
1,120,860
1,216,155
1,394,345
1,629,835
1,398,269
1,261,006
1,461,435
1,449,187
1,139,514
Beginning Balance
Ending Fund Balance
2012-2013
2013-2014
2015-2016
proposed
2007-2008
FUND BALANCES
2011-2012
2014-2015
estimated
$1,800,000
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2007-2008
2008-2009
2009-2010
+ Revenues
2010-2011
2011-2012
- Expenditures
2012-2013
2013-2014
2014-2015
estimated
2015-2016
proposed
Ending Fund Balance
The Bike Path fund includes a combination of both ongoing operational costs as well as periodic capital outlay.
As a result, activity will vary significantly in this fund. The 2016 budget reflects repaving the remainder of 168th and
the retaining wall at 168th and Perry.
78
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
361,093
13,643
3,621
‐
368,400
13,000
3,000
‐
370,452
13,000
3,000
‐
378,000
12,750
3,500
40,000
Total Dept 378,357
384,400
386,452
434,250
TOTAL Revenues
378,357
384,400
386,452
434,250
45,612
2,784
651
5,096
15,085
5,112
1,421
357
5,078
‐
6,054
420
420
25,411
8,052
375
56,000
52,950
3,300
800
3,000
18,100
5,750
1,650
1,000
3,750
‐
10,000
500
500
25,000
5,400
350,000
59,000
52,950
3,300
800
3,000
18,100
6,150
1,650
1,000
3,750
‐
26,000
500
500
15,000
7,000
200,000
59,000
63,000
3,906
914
‐
24,457
7,504
2,392
1,000
3,750
4,000
15,000
500
500
12,000
210,000
350,000
45,000
177,928
540,700
398,700
743,923
GL NUMBER
DESCRIPTION
x
BIKE PATH FUND
Fund 211 ‐ BIKE PATH FUND
Revenues
211‐000‐403.000
211‐000‐539.001
211‐000‐664.000
211‐000‐673.000
Expenditures
Dept 755‐Bike Path
211‐755‐702.000
211‐755‐715.000
211‐755‐715.002
211‐755‐716.000
211‐755‐717.000
211‐755‐719.000
211‐755‐720.000
211‐755‐727.000
211‐755‐729.000
211‐755‐740.000
211‐755‐801.000
211‐755‐829.000
211‐755‐850.000
211‐755‐930.000
211‐755‐971.000
211‐755‐975.000
211‐755‐990.000
Current Taxes
State Grants ‐ Metro Authority
Interest
Sale of Fixed Assets
Salaries
Social Security WH
Medicare EE
Unemployment
FRNG BEN ‐ HOSPITALIZATION INS
FRINGE BEN ‐ RETIREMENT PLAN
FRNG BEN ‐ OTHER EMPLOYEE BENS
Supplies
Gas & Oil
Small Equipment
Professional Fees
Uniforms
Telephone
Repair & Maint
Equipment
Construction
Adm Fees
Total Dept 751‐Bike Path
79
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
TOTAL Expenditures
177,928
540,700
398,700
743,923
FUND RECAP 211: BIKE PATH
TOTAL REVENUES
TOTAL EXPENDITURES
378,357
177,928
384,400
540,700
386,452
398,700
434,250
743,923
NET OF REVENUES & EXPENDITURES
200,429
(156,300) (12,248) (309,673)
GL NUMBER
DESCRIPTION
x
80
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
BIKE PATH FUND
Fund 211 ‐ BIKE PATH FUND
Revenues
211‐000‐403.000
211‐000‐539.001
211‐000‐664.000
211‐000‐673.000
Current Taxes
State Grants ‐ Metro Authority
Interest
Sale of Fixed Assets
378,000
12,750
3,500
40,000 Sale of used equipment
Total Dept 434,250
TOTAL Revenues
434,250
Expenditures
Dept 755‐Bike Path
211‐755‐702.000
211‐755‐715.000
211‐755‐715.002
211‐755‐716.000
211‐755‐717.000
211‐755‐719.000
211‐755‐720.000
211‐755‐727.000
211‐755‐729.000
211‐755‐740.000
211‐755‐801.000
211‐755‐829.000
211‐755‐850.000
211‐755‐930.000
211‐755‐971.000
211‐755‐975.000
211‐755‐990.000
Salaries
Social Security WH
Medicare EE
Unemployment
FRNG BEN ‐ HOSPITALIZATION INS
FRINGE BEN ‐ RETIREMENT PLAN
FRNG BEN ‐ OTHER EMPLOYEE BENS
Supplies
Gas & Oil
Small Equipment
Professional Fees
Uniforms
Telephone
Repair & Maint
Equipment
63,000 See Salary Allocation sheet
3,906
914
‐
24,457
7,504
2,392
1,000
3,750
4,000 2/3 small mower (s/a 208)
15,000
500
500
12,000
210,000 Replace both Trackless and attachments, 2/3 of small mower
Construction
Adm Fees
Repave remainder of 168th, retaining wall at 168th and Perry ($188k). Added $112,000 350,000 for bike system signage per CIP; added $50k for road widening for bikes ‐ 152nd Ave
45,000 Admin fees paid to General Fund, per schedule
Total Dept 751‐Bike Path
743,923
TOTAL Expenditures
743,923
81
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
FUND RECAP 211: BIKE PATH
TOTAL REVENUES
TOTAL EXPENDITURES
434,250
743,923
NET OF REVENUES & EXPENDITURES
(309,673) Fund balance use is in connection with capital expenditures
82
Bike Paths Fund Projections
Actual 2012-2014, Projected 2015
Budgeted 2016, Forecasted 2017-2031
Sources Taxes
Other Revenue
Total Revenues
Uses
Capital Outlay
All Other Expenditures
Total Expenditures
Fund Balance
Sources Taxes
Other Revenue
Total Revenues
Uses
Capital Outlay
All Other Expenditures
Total Expenditures
Fund Balance
2012
$352,768
21,865
374,633
2013
$353,087
18,073
371,160
2014
$361,093
17,264
378,357
2015
$370,452
16,000
386,452
2016
$378,000
56,250
434,250
2017
$388,159
16,320
404,479
2018
$393,590
16,391
409,981
2019
$400,114
16,464
416,578
2020
$404,713
16,538
421,251
2021
$409,365
16,614
425,979
431,829
174,371
606,200
323,494
184,929
508,423
8,427
169,501
177,928
207,000
191,700
398,700
560,000
183,923
743,923
230,000
187,504
417,504
230,000
191,542
421,542
230,000
195,699
425,699
230,000
199,983
429,983
230,000
204,397
434,397
$1,398,268
$1,261,005
$1,461,434
$1,449,186
$1,139,513
$1,126,488
$1,114,927
$1,105,806
$1,097,074
$1,088,656
2022
$414,071
$16,691
430,762
2023
$418,830
16,770
435,600
2024
$423,644
16,850
440,494
2025
$428,512
16,932
445,444
2026
$433,436
17,016
450,452
2027
$438,417
17,101
455,518
2028
$443,454
17,188
460,642
2029
$453,080
17,277
470,357
2030
$458,289
17,368
475,657
2031
$463,557
63,460
527,017
230,000
208,942
438,942
230,000
213,624
443,624
230,000
218,447
448,447
230,000
223,417
453,417
230,000
228,539
458,539
230,000
233,817
463,817
230,000
239,256
469,256
230,000
244,863
474,863
230,000
250,640
480,640
474,000
256,594
730,594
$1,080,476
$1,072,452
$1,064,499
$1,056,526
$1,048,439
$1,040,140
$1,031,526
$1,027,019
$1,022,036
$818,458
Assumptions
Assumes a taxable value increase of 1.5% per year for 2017 and 2018, and 1.25% per year thereafter; salary cola of 3% per year for 2017-2031; most other revenues and expenditures reflect increases of 2% per year for 2017-2031.
Capital Outlay of $230,000 per year
Based on the assumptions indicated,
the fund can afford an average of
$230,000 in capital outlay per year.
However, additional bike paths would
likely mean higher operating costs to
maintain them, and this has not been
factored into expenditures.
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
Sensitivity: If taxes increase by
1.5% per year for 2019-2031, fund
balance at the close of 2031
increases to $968,000.
$600,000
$400,000
$200,000
$0
2012
2013
2014
Sources
2015
2016
2017
2018
2019
Capital Outlay
83
2020
2021
2022
2023
2024
2025
Other Expenditures
2026
2027
2028
2029
2030
Fund Balance
2031
STREET LIGHTING
2011-2012
2012-2013
2013-2014
2015-2016
proposed
2007-2008
2008-2009
2009-2010
Beginning Balance
-
-
-
-
-
24,667
31,065
42,443
41,362
+ Revenues
-
-
-
-
146,532
140,910
145,751
141,919
142,000
- Expenditures
-
-
-
-
121,865
134,512
134,373
143,000
142,500
Ending Fund Balance
-
-
-
-
24,667
31,065
42,443
41,362
40,862
FUND BALANCES
2010-2011
2014-2015
estimated
$160,000
$140,000
$120,000
$100,000
$80,000
$60,000
$40,000
$20,000
$0
2011-2012
2012-2013
+ Revenues
2013-2014
- Expenditures
2014-2015 estimated
2015-2016 proposed
Ending Fund Balance
The Street Lighting fund contains operational costs. Revenues and expenditures are close, but expenditures are slightly
exceeding revenues. Assessments charged may need to be increased slightly in the near future, as the fund does
not have a large fund balance.
84
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
STREET LIGHTING FUND
Fund 219 ‐ STREET LIGHTING FUND
Revenues
219‐000‐404.000
219‐000‐664.000
Street Light Assessments
Interest Earned
145,683 145,000 141,883 142,000
36 ‐
68 ‐
Total Dept 145,751
145,000
141,919
142,000
TOTAL Revenues
145,751
145,000
141,919
142,000
134,373
‐
140,000
5,000
138,000
5,000
140,000
2,500
TOTAL Expenditures
134,373
145,000
143,000
142,500
FUND RECAP 219: STREET LIGHTING TOTAL REVENUES
TOTAL EXPENDITURES
145,751
134,373
145,000
145,000
141,919
143,000
142,000
142,500
NET OF REVENUES & EXPENDITURES
11,378
‐
(1,081) (500)
Expenditures
Dept 448‐Street Lighting Fund
219‐448‐920.000
219‐448‐990.000
Light and Power
Admin Fees
85
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
STREET LIGHTING FUND
Fund 219 ‐ STREET LIGHTING FUND
Revenues
219‐000‐404.000
219‐000‐664.000
Total Dept Street Light Assessments
Interest Earned
TOTAL Revenues
Expenditures
Dept 448‐Street Lighting Fund
219‐448‐920.000
219‐448‐990.000
142,000 Annual receipts for street light districts ($6 or $21 per parcel)
‐
142,000
142,000
Light and Power
Admin Fees
140,000
2,500
TOTAL Expenditures
142,500
FUND RECAP 219: STREET LIGHTING TOTAL REVENUES
TOTAL EXPENDITURES
142,000
142,500
NET OF REVENUES & EXPENDITURES
(500)
86
WEST MICHIGAN AIRPORT AUTHORITY
2011-2012
2012-2013
2013-2014
2015-2016
proposed
2007-2008
2008-2009
2009-2010
Beginning Balance
-
-
-
-
-
-
-
6
-
+ Revenues
-
-
-
-
-
-
90,262
92,100
95,000
- Expenditures
-
-
-
-
-
-
90,256
92,106
95,000
Ending Fund Balance
-
-
-
-
-
-
6
-
-
FUND BALANCES
2010-2011
2014-2015
estimated
The West Michigan Airport Authority fund is primarily an in and out fund. The Township collects taxes for the airport
and transfers the money to them as tax revenue comes in.
LIBRARY
2011-2012
2012-2013
2013-2014
2015-2016
proposed
2007-2008
2008-2009
2009-2010
Beginning Balance
-
-
-
-
-
-
-
70
-
+ Revenues
-
-
-
-
-
1,122,871
1,134,839
1,157,800
1,180,000
- Expenditures
-
-
-
-
-
1,122,871
1,134,769
1,157,870
1,180,000
Ending Fund Balance
-
-
-
-
-
-
70
-
-
FUND BALANCES
2010-2011
2014-2015
estimated
The Library fund is primarily an in and out fund. The Township collects taxes for the Herrick District Library
and transfers the money to them as tax revenue comes in.
87
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
90,256
6
92,100
‐
92,100
‐
95,000
‐
90,262
92,100
92,100
95,000
90,256
92,100
92,106
95,000
TOTAL Expenditures
90,256
92,100
92,106
95,000
FUND RECAP 241: WMAA TOTAL REVENUES
TOTAL EXPENDITURES
90,262
90,256
92,100
92,100
92,100
92,106
95,000
95,000
NET OF REVENUES & EXPENDITURES
6
‐
(6) ‐
1,134,769
70
1,157,800
‐
1,157,800
‐
1,180,000
‐
1,134,839
1,157,800
1,157,800
1,180,000
1,134,769
1,157,800
1,157,870
1,180,000
TOTAL Expenditures
1,134,769
1,157,800
1,157,870
1,180,000
FUND RECAP 271: LIBRARY FUND
TOTAL REVENUES
TOTAL EXPENDITURES
1,134,839
1,134,769
1,157,800
1,157,800
1,157,800
1,157,870
1,180,000
1,180,000
NET OF REVENUES & EXPENDITURES
70
‐
(70) ‐
GL NUMBER
DESCRIPTION
x
WEST MICHIGAN AIRPORT AUTHORITY FUND
Fund 241 ‐WMAA FUND
Revenues
241‐000‐403.000
241‐000‐664.000
Current Taxes
Interest Earned
TOTAL Revenues
Expenditures
Dept 241‐WMAA
241‐000‐831.000
Airport Authority Tax Collection
LIBRARY FUND
Fund 271 ‐LIBRARY FUND
Revenues
271‐000‐403.000
271‐000‐664.000
Current Taxes
Interest Earned
TOTAL Revenues
Expenditures
Dept 271‐LIBRARY FUND
271‐000‐830.000
Herrick Library Tax Collection
88
SEWER DISTRIBUTION FUND
2008-2009 2009-2010 2010-2011
1,287,714
839,419
889,697
Beginning Fund Balance
+ Revenues
Special Assessments
Interest
Misc
Total Revenues
- Expenses
Public works
Capital Outlay
Transfers Out
Total Expenditures
Ending Fund Balance
2011-2012
917,428
2012-2013
933,924
2013-2014
975,139
2014-2015
estimated
1,012,961
2015-2016
proposed
1,084,161
97,942
28,552
126,494
83,330
23,987
107,317
69,716
20,182
500
90,398
92,774
21,169
1,769
115,712
76,377
18,886
1,070
96,333
106,091
19,030
2,860
127,981
82,000
19,200
2,500
103,700
75,068
18,158
1,800
95,026
3,254
571,535
574,789
6,039
51,000
57,039
11,667
51,000
62,667
57,216
42,000
99,216
15,118
40,000
55,118
2,849
63,310
24,000
90,159
7,500
25,000
32,500
2,460
15,000
17,460
839,419
889,697
917,428
933,924
975,139
1,012,961
1,084,161
1,161,727
$1,400,000
Revenues & Expenditures
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2008-2009
2009-2010
2010-2011
2011-2012
+ Revenues
- Expenditures
2012-2013
2013-2014
2014-2015
Ending Fund Balance estimated
2015-2016
proposed
The Sewer Distribution fund includes a combination of both ongoing operational costs as well as periodic capital outlay.
As a result, activity can vary significantly in this fund.
89
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
2,860
4,183
14,847
106,091
3,000
2,000
15,000
98,000
2,500
3,200
16,000
82,000
1,800
3,950
14,208
75,068
Total Dept 127,981
118,000
103,700
95,026
TOTAL Revenues
127,981
118,000
103,700
95,026
881
1,775
193
63,310
24,000
1,000
2,000
‐
‐
25,000
5,500
2,000
‐
‐
25,000
1,000
1,460
‐
‐
15,000
Total Dept
90,159
28,000
32,500
17,460
TOTAL Expenditures
90,159
28,000
32,500
17,460
FUND RECAP 351: SEWER
TOTAL REVENUES
TOTAL EXPENDITURES
127,981
90,159
118,000
28,000
103,700
32,500
95,026
17,460
NET OF REVENUES & EXPENDITURES
37,822
90,000
71,200
77,566
GL NUMBER
DESCRIPTION
x
SEWER FUND
Fund 351 ‐ SEWER REVENUES
351‐000‐477.000
351‐000‐664.000
351‐000‐664.003
351‐000‐672.000
Expenditures
351‐000‐804.000
351‐000‐963.000
351‐000‐963.003
351‐000‐975.000
351‐000‐990.000
Sewer Inspection Fees
Interest Earned
Interest on Assessments
Special Assessments
Engineering Fees
REU fees (south side)
Sanitary Laterals
Sewer Lines Construction
Adm Fees
90
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
SEWER FUND
Fund 351 ‐ SEWER REVENUES
351‐000‐477.000
351‐000‐664.000
351‐000‐664.003
Sewer Inspection Fees
Interest Earned
Interest on Assessments
351‐000‐672.000
Special Assessments
1,800 Hook up fees for sewer 3,950
14,208 Interest from special assessment districts
2016 represents a 10% decrease from 2015 projected. No new developments or SADs 75,068 expected. Total Dept 95,026
TOTAL Revenues
95,026
Expenditures
351‐000‐804.000
351‐000‐963.000
351‐000‐990.000
Engineering Fees
REU fees (south side)
Adm Fees
1,000
1,460 Fees to BPW to hook up on south side
15,000 Admin fees paid to General Fund, as per schedule
Total Dept
17,460
TOTAL Expenditures
17,460
FUND RECAP 351: SEWER
TOTAL REVENUES
TOTAL EXPENDITURES
95,026
17,460
NET OF REVENUES & EXPENDITURES
77,566
91
CAPITAL PROJECTS FUND
2008-2009 2009-2010 2010-2011 2011-2012
1,268,522 1,274,810
877,945
812,872
Beginning Fund Balance
+ Revenues
Interest
Misc
Total Revenues
- Expenses
Public works
Capital Outlay
Transfers Out
Total Expenditures
24,423
76
24,499
Ending Fund Balance
Assigned:
Fire Equipment
Cemetery
Park West Drain
Township Improvement
15,424
(5,091)
10,333
5,927
5,927
3,280
200,000
203,280
5,355
185,950
191,305
6,756
1,661,250
1,668,006
7,300
2,172,938
2,180,238
6,178
115,000
121,178
66,195
66,195
1,495,915
75,000
1,570,915
10,500
10,500
148
387,050
20,000
407,198
71,000
71,000
1,274,810
877,945
812,872
1,016,152
1,207,457
2,809,268
3,418,591
3,529,269
250,000
135,950
812,872
200,000
816,152
300,000
247,200
1,500,000
762,068
400,000
257,050
2,761,541
500,000
261,550
2,767,719
877,945
-
2015-2016
Proposed
3,418,591
103
18,108
18,211
1,274,810
-
2012-2013
1,016,152
2014-2015
2013-2014 Estimated
1,207,457 2,809,268
821,507
$4,000,000
Revenues & Expenditures
$3,500,000
$3,000,000
$2,500,000
$2,000,000
$1,500,000
$1,000,000
$500,000
$0
2008-2009
2009-2010 2010-2011 2011-2012
+ Revenues
- Expenditures
2012-2013 2013-2014 2014-2015
Ending Fund Balance estimated
2015-2016
proposed
The Capital Improvement Fund accounts for primarily capital outlay, so activity will vary significantly.
The large increases in the 2013-2015 period reflect the Park West Drain funding. FY 2014-2015 reflects
the transfer of $2 million from the General Fund.
92
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
6,756
‐
1,661,250
6,000
‐
115,000
7,300
57,938
2,115,000
6,178
‐
115,000
Total Dept 1,668,006
121,000
2,180,238
121,178
TOTAL Revenues
1,668,006
121,000
2,180,238
121,178
33,769
32,427
‐
‐
‐
55,000
14,000
‐
‐
55,000
1,440,915
75,000
‐
‐
10,500
‐
Total Dept 66,196
69,000
1,570,915
10,500
TOTAL Expenditures
66,196
69,000
1,570,915
10,500
FUND RECAP 403: TOWNSHIP IMPROVEMENT
TOTAL REVENUES
TOTAL EXPENDITURES
1,668,006
66,196
121,000
69,000
2,180,238
1,570,915
121,178
10,500
NET OF REVENUES & EXPENDITURES
1,601,810
52,000
609,323
110,678
GL NUMBER
DESCRIPTION
x
CAPITAL PROJECTS FUND
Fund 403 ‐ Capital Projects Fund
Revenues
403‐000‐664.000
403‐000‐671.000
403‐000‐699.000
Expenditures
403‐000‐971.000
403‐000‐972.000
403‐000‐973.000
403‐000‐999.000
Interest Earned
Miscellaneous Income
Transfer From Other fund
Equip
Building Improvements Land Improvements
Transfer Out
93
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
CAPITAL PROJECTS FUND
Fund 403 ‐ Capital Projects Fund
Revenues
403‐000‐664.000
403‐000‐699.000
Interest Earned
Transfer From Other fund
2012 dry line assmt ‐ 10 years (current balance = $56,301*6%=$3,378+$2,800 CD 6,178 interest)
115,000 Fire/Cemetery
Total Dept 121,178
TOTAL Revenues
121,178
Expenditures
403‐000‐973.000
403‐000‐999.000
Land Improvements
Transfer Out
10,500 For remainder of cemetery expansion
‐
Total Dept 10,500
TOTAL Expenditures
10,500
FUND RECAP 403: TOWNSHIP IMPROVEMENT
TOTAL REVENUES
TOTAL EXPENDITURES
121,178
10,500
NET OF REVENUES & EXPENDITURES
110,678
94
LOCAL STREETS FUND
2008-2009
2009-2010 2010-2011 2011-2012
2012-2013
Beginning Fund Balance
2013-2014
-
+ Revenues
Taxes
Interest
Transfer In
-
-
-
-
-
Total Revenues
-
-
-
-
-
2014-2015
Estimated
-
2015-2016
Proposed
462,711
-
462,461
250
-
473,000
500
150,000
-
462,711
623,500
- Expenses
Public works
Capital Outlay
Transfers Out
Total Expenditures
-
-
-
-
-
-
Ending Fund Balance
-
-
-
-
-
-
462,711
2,153
600,000
7,500
609,653
476,558
In November of 2014, Park Township citizens approved a .5 mill levy for local street repair and maintenance.
The actual schedule and timeline for specific streets is under development and will be a coordinated effort to ensure
minimal disruption for citizens and visitors and fiscally advantageous combined efforts among various branches
of government.
95
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
Local Streets Fund 404 ‐ Local Streets Revenues
404‐000‐403.000
404‐000‐664.000
Current Taxes ‐ Local Streets
Interest Earned
‐
‐
‐
‐
462,461
250
473,000
500
404‐000‐699.000
Transfer From Other Fund
‐
‐
‐
150,000
Total Dept ‐
‐
462,711
623,500
TOTAL Revenues
‐
‐
462,711
623,500
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
2,000
124
29
600,000
7,500
Total Dept ‐
‐
‐
609,653
TOTAL Expenditures
‐
‐
‐
609,653
FUND RECAP 404: LOCAL STREETS
TOTAL REVENUES
TOTAL EXPENDITURES
‐
‐
‐
‐
462,711
‐
623,500
609,653
NET OF REVENUES & EXPENDITURES
‐
‐
462,711
13,847
Expenditures
404‐901‐702.000
404‐901‐715.000
404‐901‐715.002
404‐901‐975.000
404‐901‐990.000
Salary
Social Security Ee
Medicare Ee
Hwy & Streets ‐ Construction
Adm. Fees
96
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
Local Streets Fund 404 ‐ Local Streets Revenues
404‐000‐403.000
404‐000‐664.000
404‐000‐699.000
Current Taxes ‐ Local Streets
Interest Earned
Transfer From Other Fund
473,000
500
150,000
Total Dept 623,500
TOTAL Revenues
623,500
Expenditures
404‐901‐702.000
404‐901‐715.000
404‐901‐715.002
404‐901‐975.000
404‐901‐990.000
Salary
Social Security Ee
Medicare Ee
Hwy & Streets ‐ Construction
Adm. Fees
2,000
124
29
600,000 Based on previously determined estimate of cost to maintain local streets
7,500
Total Dept 609,653
TOTAL Expenditures
609,653
FUND RECAP 404: LOCAL STREETS
TOTAL REVENUES
TOTAL EXPENDITURES
623,500
609,653
NET OF REVENUES & EXPENDITURES
13,847
97
PARK TOWNSHIP AIRPORT FUND
2008-2009
Beginning Net Assets
2009-2010 2010-2011 2011-2012 2012-2013
2013-2014
2014-2015
Estimated
2015-2016
Proposed
-
-
-
-
-
-
-
3,500
-
-
-
-
-
-
-
24,000
40,000
64,000
-
-
-
-
-
-
-
20,000
12,000
6,000
9,600
1,564
2,500
5,600
57,264
Interest Income
-
-
-
-
-
-
-
50
Loss before contributions
-
-
-
-
-
-
-
6,786
Capital contributions
-
-
-
-
-
-
3,500
-
Transfer In/(Out)
-
-
-
-
-
-
-
12,766
Change in Net assets
-
-
-
-
-
-
3,500
19,552
Ending Net Assets
-
-
-
-
-
-
3,500
23,052
+ Operating Revenues
Fuel Sales
Hanger Rental
Misc
-Operating Expenses
Fuel
Professional Fees
Utilities
Repairs & Maintenance
Depreciation
Misc
Misc
Although the Township has always owned the airport, it had previously leased all operations to Ottawa Aviation.
Effective 4/1/15, operations are expected to be returned to the Township.
98
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
PARK TOWNSHIP AIRPORT
Fund 581 ‐ Park Township Airport
Operating Revenues
581‐000‐644.000
Fuel Sales
581‐000‐667.000
Hanger Rental
‐
‐
‐
‐
‐
‐
24,000
40,000
TOTAL Operating Revenues
‐
‐
‐
64,000
Operating Expenses
581‐853‐729.000
581‐853‐801.000
581‐853‐803.000
581‐853‐920.000
581‐853‐922.000
581‐853‐930.000
581‐853‐960.000
581‐853‐968.000
581‐853‐990.000
Total Operating Expenses
Gas & Oil‐Vehicles
Professional Fees
Purchased Services
Light & Power
Heat
Repairs & Maint
Insurance
Depreciation Expense
Admin Fees
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
‐
20,000
12,000
4,600
5,500
500
9,600
1,000
1,564
2,500
57,264
Non‐Operating Revenue
581‐000‐664.000
581‐000‐699.000
Total Interest Income
Interest Earned
Transfers In
‐
‐
‐
‐
‐
‐
‐
‐
‐
50
12,766
12,816
‐
‐
‐
19,552
‐
‐
‐
‐
3,500
3,500
‐
‐
‐
‐
3,500
19,552
Income (Loss) before contribution
Capital Contributions
581‐000‐675.000
Total Capital Contributions
Donations/Contributions
Change in Net Assets
99
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
FUND RECAP 581: PARK TOWNSHIP AIRPORT
TOTAL REVENUES
TOTAL EXPENSES
‐
‐
‐
‐
3,500
‐
76,816
57,264
NET OF REVENUES & EXPENSES
‐
‐
3,500
19,552
100
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
PARK TOWNSHIP AIRPORT
Fund 581 ‐ Park Township Airport
Operating Revenues
581‐000‐644.000
Fuel Sales
581‐000‐667.000
Hanger Rental
24,000
40,000
TOTAL Operating Revenues
64,000
Operating Expenses
581‐853‐729.000
581‐853‐801.000
581‐853‐803.000
581‐853‐920.000
581‐853‐922.000
581‐853‐930.000
581‐853‐960.000
581‐853‐968.000
581‐853‐990.000
Total Operating Expenses
Gas & Oil‐Vehicles
Professional Fees
Purchased Services
Light & Power
Heat
Repairs & Maint
Insurance
Depreciation Expense
Admin Fees
20,000
12,000 Contractual manager
4,600 Snow removal/mowing/grounds work
5,500
500
9,600
1,000
1,564
2,500
57,264
Non‐Operating Revenue
581‐000‐664.000
581‐000‐699.000
Total Interest Income
Interest Earned
Transfers In
50
12,766 Book value of airport capital assets
12,816
Income (Loss) before contribution
19,552
Capital Contributions
581‐000‐675.000
Total Capital Contributions
‐
‐
Donations/Contributions
Change in Net Assets
19,552
FUND RECAP 581: PARK TOWNSHIP AIRPORT
TOTAL REVENUES
TOTAL EXPENSES
76,816
57,264
NET OF REVENUES & EXPENSES
19,552
101
Ottawa Aviation
WATER OPERATING FUND
2008-2009
Beginning Net Assets
2009-2010 2010-2011 2011-2012 2012-2013
2013-2014
2014-2015
Estimated
2015-2016
Proposed
6,231,129
6,497,563
6,296,012
6,256,405
6,428,029
6,479,930
6,748,772
6,791,913
864,256
39,258
903,514
911,488
24,163
35,000
1,667
972,318
1,100,655
50,941
8,090
1,159,686
1,105,307
37,354
50,000
1,192,661
1,347,010
54,432
50,000
2,318
1,453,760
1,178,757
56,591
50,000
1,285,348
1,085,000
51,750
50,000
5,455
1,192,205
1,085,000
51,000
50,000
1,186,000
597,517
34,591
5,420
89,785
190,134
3,159
18,504
254,202
9,118
1,202,430
639,091
32,261
4,007
73,359
200,964
5,297
22,182
255,920
90,681
1,323,762
668,739
1,418
4,589
65,282
202,627
3,013
25,584
257,026
31,518
1,259,796
606,597
36,395
4,192
65,134
180,539
2,251
4,386
259,344
3,365
1,162,203
796,703
36,143
4,419
91,615
184,497
6,309
5,920
261,768
9,767
1,397,141
614,197
38,083
5,134
96,224
179,635
6,103
4,484
263,597
50,024
1,257,481
550,000
39,000
5,500
101,000
168,000
8,500
4,595
266,200
56,957
1,199,752
600,000
39,000
5,900
101,000
185,000
8,500
4,500
292,800
55,424
1,292,124
15,129
12,393
10,363
13,266
15,812
17,784
17,500
16,250
(283,787)
(339,051)
(89,747)
43,724
72,431
45,651
9,953
(89,874)
49,170
117,500
50,140
198,900
50,470
268,191
83,188
90,870
Transfer In/(Out)
501,051
20,000
-
(71,000)
(71,000)
(45,000)
(50,000)
(65,000)
Change in Net assets
266,434
(201,551)
(39,607)
171,624
51,901
268,842
43,141
(64,004)
6,428,029
6,479,930
6,748,772
6,791,913
+ Operating Revenues
Water Billings
Connection Charges
Hydrant Rentals
Misc
-Operating Expenses
Purchase of Water
Hydrants
Utilities
Connection repairs
Operating Fees
Supplies
Prof Services
Depreciation
Misc
Interest Income
Loss before contributions
Capital contributions
Ending Net Assets
6,497,563
6,296,012
6,256,405
102
6,727,909
Historical Water Usage
Water Fund - Operating Revenues and Operating Expenses
$1,500,000
$1,400,000
$1,300,000
$1,200,000
$1,100,000
$1,000,000
$900,000
$800,000
$700,000
600,000
500,000
400,000
300,000
200,000
100,000
0
2009
2010
2011
1st Q
2nd Q
2012
3rd Q
2013
2009
2014
4th Q
Water usage
between 2013 and
2014 decreased by
11.4%
2010 2011 2012
Operating Revenue
2013
2014 2015 2016
Operating Expenses
Water Fund Expenses by Type
Though many of the expenses in Water Fund vary with usage, some stay fairly steady
(e.g., Depreciation) or vary due to other causes than usage (e.g., operating fees). This
contributes to the net results of operations in the graph above right. Operating
expenses are exceeding operating revenue. As a result, a change in rates charged to
customers may be necessary.
Purchase of Water
Connection repairs
Operating Fees
Depreciation
All Other
103
GL NUMBER
DESCRIPTION
x
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
WATER FUND
Fund 591 ‐ WATER FUND
Operating Revenues
Water Billings
591‐000‐642.000
Connection Charges
591‐000‐601.000
Plan Review Income
591‐000‐626.000
Hydrant Rentals
591‐000‐670.000
Misc.
591‐000‐671.000
TOTAL Operating Revenues
Operating Expenses
Purchase of Water
591‐000‐963.001
Hydrants
591‐000‐940.000
Utilities
591‐000‐920.000
591‐000‐922.000
Total Utilities
Connection Repairs
591‐000‐805.000
591‐000‐930.000
591‐000‐963.000
Total Connection Repairs
Water Bills
1,178,757 1,190,000 1,085,000 1,085,000
WATER CONNECTION
56,591
63,000
51,750
51,000
‐
‐
4,046
‐
Hydrant Rentals
50,000
50,000
50,000
50,000
Miscellaneous Income
‐
1,285,348
‐
1,303,000
1,409
1,192,205
‐
1,186,000
Water Use
614,197
654,500
550,000
600,000
Hydrant Rental & Maint Exp
38,083
39,000
39,000
39,000
Electric
Gas
3,975
1,159
5,134
4,200
1,000
5,200
4,500
1,000
5,500
4,900
1,000
5,900
MISS DIG
System Maintenance
Water Service Lines
8,895
179
87,150
96,224
15,000
‐
90,000
105,000
11,000
‐
90,000
101,000
11,000
‐
90,000
101,000
Operating Fees
104
2014‐2015
Budget
2014‐2015
Estimated
GL NUMBER
DESCRIPTION
591‐000‐963.002
591‐000‐731.000
Total Operating Fees
Operating Fees
Agent Fees (Ottawa County)
178,875
760
179,635
200,000
‐
200,000
168,000
‐
168,000
185,000
‐
185,000
Supplies
1,075
1,700
1,700
1,700
Water ‐ Eng Fees
4,484
4,500
4,595
4,500
Depreciation Expense
263,597
266,200
266,200
268,500
Salaries
Social Security Ee Medicare Ee
FRNG BEN ‐ HOSPITALIZATION INS
FRINGE BEN ‐ RETIREMENT PLAN
FRNG BEN ‐ OTHER EMPLOYEE BENS
Postage
Professional Fees
Professional Fees
Mich Water Supply Annual Rpt
Printing & Pub
Interest Expense
Adm Fees
27,379
1,677
392
5,757
3,479
510
5,028
‐
‐
6,280
‐
4,550
45,000
28,150
1,750
400
8,150
3,800
750
5,700
‐
‐
6,500
‐
4,100
49,000
28,150
1,750
400
8,150
3,800
750
6,800
382
2,583
5,500
1,392
4,100
50,000
29,200
1,811
424
8,303
3,913
773
6,800
500
23,800
6,500
‐
4,500
65,000
Total Misc.
100,052
108,300
113,757
151,524
Total Operating Expenses
1,302,481
1,384,400
1,249,752
1,357,124
2,178
15,606
17,784
1,700
15,500
17,200
2,000
15,500
17,500
2,000
14,250
16,250
Supplies
591‐000‐727.000
Professional Services
591‐000‐804.000
Depreciation
591‐000‐968.000
Misc.
591‐000‐702.000
591‐000‐715.000
591‐000‐715.002
591‐000‐717.000
591‐000‐719.000
591‐000‐720.000
591‐000‐728.000
591‐000‐801.000
591‐000‐801.000.#79IDLEWOD
591‐000‐806.000
591‐000‐900.000.#79IDLEWOD
591‐000‐995.000
591‐000‐990.000
Interest Income
591‐000‐664.000
591‐000‐664.003
Total Interest Income
x
2013‐2014
Actual
2015‐2016
Approved
Budget
Interest Earned
Interest on Assessments
105
GL NUMBER
DESCRIPTION
x
Income (Loss) before contribution
2013‐2014
Actual
2014‐2015
Budget
2014‐2015
Estimated
2015‐2016
Approved
Budget
651
(64,200) (40,047) (154,874)
83,260
184,931
268,191
87,000
‐
87,000
83,188
‐
83,188
90,870
‐
90,870
Change in Net Assets
268,842
22,800
43,141
(64,004)
FUND RECAP 591: WATER
TOTAL REVENUES
TOTAL EXPENDITURES
1,571,323
1,302,481
1,407,200
1,384,400
1,292,893
1,249,752
1,293,120
1,357,124
NET OF REVENUES & EXPENDITURES
268,842
22,800
43,141
(64,004)
TOTAL GOVERNMENTAL FUNDS
TOTAL REVENUES
TOTAL EXPENDITURES
NET OF REVENUES & EXPENDITURES
7,478,083
6,758,956
719,127
5,932,720 8,651,031 6,811,357
6,058,515 9,331,152 6,984,054
(125,795) (680,121) (172,697)
TOTAL ALL FUNDS
TOTAL REVENUES
TOTAL EXPENDITURES
NET OF REVENUES & EXPENDITURES
9,049,406
8,061,437
987,969
7,339,920 9,947,424 8,181,293
7,442,915 10,580,904 8,398,442
(102,995) (633,480) (217,149)
Capital Contributions
591‐000‐672.000
591‐000‐675.000
Total Capital Contributions
Assessment Principal
Donations/Contributions
106
GL NUMBER
DESCRIPTION
2015‐2016
Approved
Budget
Comments
WATER FUND
Fund 591 ‐ WATER FUND
Operating Revenues
Water Billings
591‐000‐642.000
Connection Charges
591‐000‐601.000
Plan Review Income
591‐000‐626.000
Hydrant Rentals
591‐000‐670.000
Misc.
591‐000‐671.000
TOTAL Operating Revenues
Water Bills
1,085,000 Water usage continues to decrease. 3rd Q billings down 16.6% over 3rd Q 2014.
WATER CONNECTION
51,000 Fees for water taps, hookups
‐
Hydrant Rentals
50,000 Transfer In from General Fund (Fire)
Miscellaneous Income
‐
1,186,000
Operating Expenses
Purchase of Water
591‐000‐963.001
Hydrants
591‐000‐940.000
Utilities
591‐000‐920.000
591‐000‐922.000
Total Utilities
Connection Repairs
591‐000‐805.000
591‐000‐930.000
591‐000‐963.000
Total Connection Repairs
Water Use
@ 12/31/13, 77.5% of total was spent. Applying % to 2014 would result in $550,000 for 600,000 FY 2015. Adding 10% for FY 2016 because FY 2015 was particularly wet. Hydrant Rental & Maint Exp
39,000
Electric
Gas
4,900
1,000
5,900
MISS DIG
System Maintenance
Water Service Lines
11,000 Costs for MISS DIG services (underground work, flagging of lines)
‐
90,000 Repairs/maint for water services/taps
101,000
Operating Fees
107
GL NUMBER
DESCRIPTION
591‐000‐963.002
591‐000‐731.000
Total Operating Fees
Operating Fees
Agent Fees (Ottawa County)
Supplies
591‐000‐727.000
Professional Services
591‐000‐804.000
Depreciation
591‐000‐968.000
Misc.
591‐000‐702.000
591‐000‐715.000
591‐000‐715.002
591‐000‐717.000
591‐000‐719.000
591‐000‐720.000
591‐000‐728.000
591‐000‐801.000
591‐000‐801.000.#79IDLEWOD
591‐000‐806.000
591‐000‐900.000.#79IDLEWOD
591‐000‐995.000
591‐000‐999.000
591‐000‐990.000
Total Misc.
Comments
Fees for repairs and maintenance from Holland Charter Twp; @ 12/31/13, 49.2% of total was spent. Applying % to 2014 would result in $168,000 for FY 2015. Rounded up 185,000 to $176k for 2016. ‐
185,000
Supplies
1,700
Water ‐ Eng Fees
4,500 Cost for engineering for all water system related issues
Depreciation Expense
268,500 Accounting entry for depreciation of all system fixed assets
Salaries
Social Security Ee Medicare Ee
FRNG BEN ‐ HOSPITALIZATION INS
FRINGE BEN ‐ RETIREMENT PLAN
FRNG BEN ‐ OTHER EMPLOYEE BENS
Postage
Professional Fees
Professional Fees
29,200 See Salary Allocation sheet
1,811
424
8,303
3,913
773
6,800 Utility billing postage
500
23,800
Mich Water Supply Annual Rpt
Printing & Pub
Interest Expense
Transfer out
Adm Fees
6,500 Publishing required annual water quality report ($2,000) plus annual DEQ fee ($4,500)
‐
4,500 Interest for SAD loan from Capital Improvement Fund
‐
65,000 Admin fees paid to General Fund
151,524
Total Operating Expenses
Interest Income
591‐000‐664.000
591‐000‐664.003
Total Interest Income
2015‐2016
Approved
Budget
1,357,124
Interest Earned
Interest on Assessments
2,000
14,250 Interest portion of Special Assessments
16,250
108
GL NUMBER
DESCRIPTION
Income (Loss) before contribution
2015‐2016
Approved
Budget
Comments
(154,874) May need to adjust rates
Capital Contributions
591‐000‐672.000
591‐000‐675.000
Total Capital Contributions
Assessment Principal
Donations/Contributions
Principal portion of Special Assessments; Est 2015 less 10% for no development on 90,870 horizon, but added $16k for Idlewood
‐
90,870
Change in Net Assets
(64,004)
FUND RECAP 591: WATER
TOTAL REVENUES
TOTAL EXPENDITURES
1,293,120
1,357,124
NET OF REVENUES & EXPENDITURES
(64,004)
TOTAL GOVERNMENTAL FUNDS
TOTAL REVENUES
TOTAL EXPENDITURES
NET OF REVENUES & EXPENDITURES
6,811,357
6,984,054
(172,697)
TOTAL ALL FUNDS
TOTAL REVENUES
TOTAL EXPENDITURES
NET OF REVENUES & EXPENDITURES
8,181,293
8,398,442
(217,149)
109