2022 Adopted Budget - cms4files1.revize.com

CHARTER TOWNSHIP OF MUNDY 2022 ADOPTED BUDGET

Ed Blight

Manager

Chad Young

Finance Director

Shawna Farrell

Fire Chief

Kyle Ward

CHARTER TOWNSHIP OF MUNDY

2022 ADOPTED BUDGET

Trustees

Mark Gorton

Debra Ridley

Clerk

Cory Bostwick

Kimberly Jimenez

Supervisor

Tonya Ketzler

Treasurer

Dennis Owens

Page

Message from the Finance Director 1

Budget Overview 2‐6

Revenue Generation and Cost Savings Implementation 7

General Fund Financial Summary 8

General Fund Revenue 9

General Fund Appropriations

Key Assumptions and FTE Summary 10

Non‐Departmental 11

Public Works 12

Trustees 13

Planning Commission 14

Zoning Board of Appeals 15

Supervisor 16

Finance 17

Clerk 18

Treasurer 19

Assessing 20

Elections 21

Attorney 22

Labor Relations 23

Cemetery 24

Building 25

Police 26

Fire 27

Ordinance Enforcement 28

Parks and Recreation 29

Capital Improvement Fund 30‐31

Enterprise Fund‐Sewer and Water 32‐33


2022 ADOPTED BUDGET

TABLE OF CONTENTS


1

Message from the Finance Director The 2022 budget is estimating an increase in net assets of $125,110, which means budgeted revenues exceed budgeted expenditures. The Township experienced a significant decline in its general fund fund balance in 2020 due to costly road maintenance projects. The primary budget focus the last two years has been to continue prudent spending habits in an attempt to replenish the lost fund balance. The Township places great importance on maintaining a healthy fund balance and has a fund balance policy to ensure the accumulated fund balance does not drop below 25% of the current revenue budget. This policy is an essential guide to help current board members, as well as future board members keep a balance of funds for unforeseen events. Even with the current fund balance policy, attention should be focused on how to operate within our means; without sacrificing taxpayer’s needs. Mundy Township has exercised diligence with respect to keeping costs low and although fund balance has declined in recent years, it is still within the required 25% of current budgeted revenue. Property taxes revenue makes up 38% of the Township’s general operating budget. For the ninth year in a row, the Township will see an increase in property tax revenue. The increase expected for 2022 is the result of slightly increasing property values. Although, we are only estimating an increase of approximately 2% for 2022, this is a good sign that property values are continuing to rise. Mundy Township’s second largest revenue source comes from state revenue sharing. Mundy Township was fortunate to experience an increase in population as a result of the 2010 census results and luckily the 2020 census revealed another slight increase. Since state revenue sharing is distributed to municipalities based on population, the Township has seen an increase from this funding stream. The Township has collected approximately $1.5 million in state revenue sharing over the past year and is expecting the same for 2022. In addition to state revenue sharing, the legislature has established the City, Village and Township Revenue Sharing Program (CVTRS), which is a simplified version of the Economic Vitality Incentive Program (EVIP). The Township has received at least $39,000 each year since the program began in 2015 and is expecting over $50,000 in 2022. Lastly, I would like to thank the Township Board, department heads and other Township employees that have contributed to preparing and passing the 2022 budget.

Shawna Farrell Shawna Farrell, CPA Finance Director


2

Budget Overview Mundy Township Information Mundy Township is located in southwestern Genesee County near the US 23 expressway. The Township was legally formed March 3, 1837 and has a population of approximately 15,000 residents. The name of Mundy was chosen in honor of Edward A. Mundy, the Lieutenant Governor of Michigan. Mundy Township has a property mix of commercial and small industry, but the largest percentage of property is residential farmland. Fund Information The Township has three separate funds: General Fund, Capital Improvement Fund and Sewer and Water Fund. The General Fund is a governmental fund that generates revenues to cover general operational expenses of the Township and is accounted for on the modified accrual basis. The modified accrual basis of accounting is a blend of both cash and full accrual. Revenue is recognized when the liability has occurred. The General Fund’s operating budget for 2021 is $6,175,775. This is an increase of $329,183 from the 2021 adopted budget. The Capital Improvement Fund is also a governmental fund. This fund’s balances are assigned by the board each year for capital improvement needs. In the event the Township’s future capital needs change, money set aside in this fund can be re‐appropriated by the Township Board at any time. The last few years have brought about a lot of capital spending from this fund as a building was renovated in 2018 and a much‐needed fire truck was purchased. In 2019, the Township received a Capital Improvement Bond of $2,500,000. The Capital Improvement Fund received $623,481 from this bond to replenish funds used to purchase the fire truck. The Capital Improvement Fund’s 2022 budget totals $475,000 and consists of expenditures of necessary structural improvements to the township hall, installation of security cameras at the Mundy Miracle Commons, refurbishing of an existing fire truck, and the construction of a restroom/concession stand at the Mundy Miracle Commons. The Sewer and Water Fund is an enterprise fund. An enterprise fund’s financial activity is treated much like a general business and is accounted for using the full accrual basis. Full accrual accounting means revenues and expenses are recognized when earned, not necessarily when the cash is received or spent. The Sewer and Water Fund’s 2022 budgeted revenues and expenditures are $4,630,255. This is the first year in many that this fund will experience a balanced budget. This was made possible by the passing along of depreciation costs to the sewer and water customers.


3

General Fund Overview Revenue The General Fund’s two largest revenue sources are property taxes at 38% and State Revenue Sharing at 24% of total revenue. Although charges for services make up 17% of total General Fund revenue, 81% of the charges for services revenue comes from special assessment collections, which are collected to offset the cost of disposal services and street lighting that are charged back to the residents. Budgeted property taxes for 2022 increased slightly, but there is still an overall 7% decrease from the total property taxes received in 2009. Property taxes are the major source of revenue that funds the operating expenses of the Township. While the costs of running the Township are continually rising, the revenue is increasing at a much slower pace. This has caused the Township to look for ways to deflect deficits by cutting costs and budgeting based on forecasting possible future outcomes.

$2,588,807 , 42%

$79,000 , 1%$1,544,847 , 25%

$1,063,580 , 17%

$889,541 , 15%

General Fund‐Budgeted Revenue by Source

Taxes Licenses and Permits

Intergovernmental Revenue Charges for Services

Other Revenue


4

State Revenue Sharing State Revenue Sharing is a local unit’s share of state sales tax. In the past it was made up of both constitutional and statutory payments. The constitutional portion of state revenue sharing is set by law and cannot be taken away without a change to the state constitution. It is based on a formula using population times the state distribution rate. In 2012, the State of Michigan replaced statutory revenue sharing with EVIP (Economic Vitality Incentive Program). To qualify for EVIP, local units must have received 2010 statutory revenue sharing of more than $4,500. Mundy Township was not eligible to receive EVIP, however it was still able to experience increases in revenue sharing due to an increase in Township population. In 2014 the City, Village and Township Revenue Sharing Program (CVTRS) was established, which is a simplified version of the EVIP. The Township has benefited from the CVTRS and has received additional funds ranging from $39,916 per year to $44,435 per year since its inception in 2015. The following chart depicts the trend in State Revenue Sharing and CVTRS funding for the last ten years with estimated figures for 2021 and 2022.

$‐

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021est

2022est

State Revenue Sharing 2010‐2021

Constitutional CVTRS


5

Expenditures The General Fund expenditure budget for 2022 is $6,049,480, an increase of $242,020 from the 2021 adopted budget. This increase is a result of increases across all departments for professional fees, increase to election costs and increase in park maintenance costs. The largest operating cost to the Township is public safety which includes police, firefighting, building inspection and ordinance enforcement; accounting for 55% of the Township’s overall budget. General government expenditures are 20% and public works accounts for 25% of the total budgeted expenditures. This category includes special assessment expenditures such as street lighting and garbage collection, which are offset in revenue as these expenses are covered by taxpayers through property tax billings. Also, in this category are expenses covered by the Township such as drains, road assessments and road repairs and maintenance costs.

$1,136,528 , 19%

$3,306,330 , 55%

$1,536,529 , 25%

$70,093 , 1%

General Fund‐Budgeted Expenditures by Function

General Government Public Safety Public Works Planning and Zoning


6

Expenditures‐(continued) As with most municipalities, public safety services make up the largest portion of budgeted dollars each year. As shown in the graph in the preceding page, public services make up 55% of the total 2022 General Fund expenditure budget. The overall 2022 public safety budget for operations increased $139,974 from the 2021 budget. The following graph shows the breakdown of the public safety function by department.

$403,013 , 12%

$234,698 , 7%

$11,339 , 0%

$2,657,280 , 81%

Public Safety‐Budgeted Expenditures by Department

Fire Building Ordinance Enforcement Police


7

Revenue Generation and Cost Savings Implemented

It is essential that governments try to find new ways to generate new revenue and/or keep costs down; especially in a time when revenues are shrinking. Below are some of the revenue generators and cost savings measures that the Township has implemented over the past decade. New Revenue Estimated Revenue Per Year 2011‐State Inspection Program $ 85,000 2015‐Shared Services Agreements $ 45,000 2015‐City, Village and Township Revenue Sharing $ 39,916 2016‐Property Tax Increase $ 39,947 2018‐Building Rentals $164,532 Cost Reductions 2008‐2021 Estimated Savings Per Year Switched from Verizon to Comcast for telephone service $7,900 Re‐negotiated monthly rug contract $1,100 Reduced newspaper publications $7,000 Replaced full‐time Fire Chief with part‐time $62,000 Saved Township utility cost by going to a 4 day work week 18% decrease Changed to high deductible health plan 15% savings Implemented employee health insurance cost sharing 20% savings Contracted Finance Director Position $25,818 Payoff of Unfunded Pension Liability $36,800 Hiring of in‐house assessor $32,451 The following cost savings measures were suggested and implemented by the Township administrative staff to assist with cost cutting measures. These suggestions are also time savers, which lead to greater efficiency throughout the organization. The estimated savings are difficult to measure, but the efforts of staff are well worth mentioning.

E‐mail payroll direct deposit stubs

Stamp customer tax and/or water bill instead of printing receipt

Scan documents and send by email

Copy documents using double‐sided option

Refer customers to information that is posted on website (when applicable) in lieu of printing and mailing

Implemented paperless board meeting packets

Paperless bank statements and discontinued the receipt of cancelled checks

Print letterhead in‐house and in black and white

Estimated Revenue Source

Taxes $ 2,588,807

Licenses and Permits 79,000

Intergovernmental Revenue 1,544,847

Charges for Services 1,063,580

Interest Income 20,000

Other Revenue 879,541

Total Budgeted Revenue Sources $ 6,175,775

Estimated Expenditures

Non‐Departmental 25,343

Public Works 1,505,029

Trustees 50,111

Planning Board 41,055

Zoning Board of Appeals 30,223

Supervisor 263,061

Finance 154,396

Clerk 134,130

Treasurer 204,084

Assessing 208,848

Elections 40,646

Attorney 44,000

Labor Relations 5,000

Cemetery 6,909

Building 234,698

Police 2,657,280

Fire 403,013

Ordinance Enforcement 11,339

Parks and Recreation 31,500

Total Budgeted Expenditures $ 6,050,665

Budgeted Net Revenue (Expenditures) $ 125,110

Estimated Fund Balance

Fund Balance at December 31, 2020 (Audited) $ 2,710,751

Estimated Change in Fund Balance at December 31, 2021 370,827

Estimated Fund Balance at December 31, 2021 3,081,578


Estimated Fund Balance at December 31, 2022 3,206,688

Less Restricted Fund Balance‐Parks & Rec (464)

Less Committed Fund Balance‐Five Year Road Plan (220,582)

Estimated Unassigned Fund Balance at December 31, 2022 $ 2,985,642

GENERAL FUND

FINANCIAL SUMMARY


2022 ADOPTED BUDGET

8

2020 2021 2022

REVENUE BY SOURCE Actual Budget Budget

Taxes

Current Property Taxes $ 2,283,930 $ 2,330,076 $ 2,376,705

Tax Administration Fees 202,064 202,064 210,770

CP‐Limited Torrey Hills 1,334 1,332 1,332

Licenses & Permits

Dog Licenses 189 ‐ ‐

Zoning Permits 1,000 4,000 1,000

Sign Permits 9,837 8,000 4,000

Application Fees 11,575 3,000 4,000

Building Permits & House Inspections 61,242 60,000 70,000

Intergovernmental Revenue

Community Development 3,554 2,000 4,000

State Liquor Tax 12,751 12,751 10,847

Local Community Stabilization App 14,091 30,000 30,000

Revenue Sharing‐State 1,379,470 1,228,034 1,500,000

Federal Grant Revenue 13,820 ‐ ‐

Charges for Services

School Tax Collection 63,271 62,101 63,758

Disposal Pick Up 739,207 727,274 764,317

Mowing/Property Assessment 2,833 2,000 2,000

Street Lights & Traffic Lights 95,563 98,505 98,505

Planning 3,702 5,000 5,000

State Inspection Program 107,705 85,000 85,000

Reports‐Fire 20 ‐ ‐

City of SC Building Contract 54,912 45,000 45,000

Fines & Forfeits

Ordinance Fines ‐ 5,000 6,000

Interest Income 35,944 20,000 20,000

Other Revenue

Impact Fee 424,152 375,000 400,000

Comcast Franchise Fee 245,272 245,000 240,000

Metro Act Revenue 12,126 10,000 10,000

Pilgrim Dr. SAD 19,502 19,502 18,864

Estate Hill‐Bridgeman Trail SAD 13,956 12,361 11,693

Pine Valley SAD 11,218 12,820 12,401

Reid Road SAD ‐ 4,273 3,743

Cook Road SAD ‐ 71,967 36,728

GAIN Rent Revenue ‐ 24,420 ‐

Township Hall Rental Fees 75 ‐ ‐

4029 Grand Blanc Rd Rent 45,000 45,000 45,000

5420 Hill 23 Rent 95,112 95,112 95,112

Election Reimbursement 18,398 ‐ ‐

Miscellaneous Revenue 20,316 ‐ ‐

Miscellaneous Revenue‐Fire 18,685 ‐ ‐

OFS‐Bond Proceeds ‐ ‐ ‐

TOTAL REVENUE AND OTHER SOURCES $ 6,021,826 $ 5,846,592 $ 6,175,775

GENERAL FUND REVENUE


2022 ADOPTED BUDGET

9

KEY ASSUMPTIONS FOR ALL DEPARTMENTS/ALL FUNDS

● Wages include a 3% raise for ASFCME employees effective 1/1/22

● Wages include a 3% raise for Fire Department employees effective 1/1/22

● Health insurance increase of 5% for AFSCME

● Short‐term and Long‐term disability insurance increase of 3%

● Life Insurance increase of 3%

● Dental Insurance increase of 3%

● Workers Compensation insurance increase of 5%

● AFSCME Retirement contribution of 10%

● Utility and Telephone increase of 3%

● General liability insurance increase of 5%

Department 2022 Full‐Time 2022 Part‐Time 2022 FTEs 2021 FTEs

Trustees 0 4 0.09 0.09

Supervisor 2 1 2.5 2.5

Finance 0 1 0.85 0.85

Clerk 1 1 1.5 1.5

Treasurer 0 3 2.57 2.57

Assessing 2 4 2.1 2.1

Election 0 1 0.35 0.35

Building 1 4 1.62 1.62

Fire 0 30 4.8 4.8

Planning 0 8 0.24 0.24

Zoning 0 6 0.38 0.38

TOTAL 6 63 17 17

SUMMARY OF FTE'S (Full‐Time Equivalents)‐GENERAL FUND

GENERAL INFORMATION‐APPROPRIATIONS


2022 ADOPTED BUDGET

10

FUND/FUNCTION: GENERAL/GENERAL GOVERNMENT

STAFF RESPONSIBLE: SUPERVISOR

FY 2020 FY 2021 FY 2021 FY 2022

Financial Summary Actual Budget Estimated Adopted

Interfund Transfers $ ‐ $ 27,408 $ 27,408 $ ‐

Operating Costs 17,933 24,367 26,826 25,343

Total $ 17,933 $ 51,775 $ 54,234 $ 25,343

Non‐Departmental Expenses

~ Costs that cannot be allocted to a specific department are classified here:

CDBG Expenses (offset by grant revenue) $4,000

GAIN Building Expense $5,093

4029 Grand Blanc Rd Building Expense $5,000

5420 Hill 23 Bldg. Exp $5,000

Misc Expenses $5,000

Codification Expense $1,250

Changes in Budget

~51% decrease from 2021 Budget

2022 ADOPTED BUDGET


DEPARTMENT APPROPRIATIONS

NON‐DEPARTMENTAL EXPENSES

‐

5,000

10,000

15,000

20,000

25,000

30,000

Actual Budget Estimated Adopted

FY 2020 FY 2021 FY 2021 FY 2022

Interfund Transfers Operating Costs

11

FUND/FUNCTION: GENERAL/PUBLIC WORKS


FY 2020 FY 2021 FY 2021 FY 2022


Wages and Benefits $ ‐ $ ‐ $ ‐ $ ‐

Operating Costs 2,449,709 1,440,349 1,629,198 1,505,029

Total $ 2,449,709 $ 1,440,349 $ 1,629,198 $ 1,505,029

Public Works

~ Costs attributed to the maintenance of public streets, drains, etc. are classified here:

Street Lighting $120,523

Disposal Pick Up $798,250

Drains/Roads at Large $63,636

Highways and Streets $257,500

Metro Act $10,000

Property Maint/Mowing $9,000

Emergency Siren Maintenance $8,661

Debt Service $237,459

Changes in Budget

~ 5% Increase from 2021 Budget


2022 ADOPTED BUDGET


PUBLIC WORKS

‐

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000


FY 2020 FY 2021 FY 2021 FY 2022

Operating Costs

12



FY 2020 FY 2021 FY 2021 FY 2022


Wages and Benefits $ 46,604 $ 46,128 $ 45,551 $ 46,131

Operating Costs 2,046 4,006 1,671 3,980

Total $ 48,650 $ 50,134 $ 47,222 $ 50,111

Board Trustees

~ Elected for 4 year terms

~ Enact Legislation and policies

~ Approve Budget

~ Assist residents

Changes in Budget

~ $23 decrease from 2020 Budget


2022 ADOPTED BUDGET


TRUSTEES

‐

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000


FY 2020 FY 2021 FY 2021 FY 2022

Wages and Benefits Operating Costs

13

FUND/FUNCTION: GENERAL/PLANNING AND ZONING

STAFF RESPONSIBLE: COMMISSION CHAIR

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 13,523 25,943 35,425 21,850

Total $ 26,630 $ 44,805 $ 51,565 $ 41,055

Planning Department

~ Comprised of a seven member board who are appointed by the Township Board

Changes in Budget

~ 8% Decrease from 2021 Budget

~ Wages and Benefits include 15% of Tara Ford's compensation.

~ Meet monthly to review and/or approve requests for property improvements

CHARTER TOWNSHIP OIF MUNDY

2022 ADOPTED BUDGET


PLANNING COMMISSION

‐

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000


FY 2020 FY 2021 FY 2021 FY 2022

Wages and Benefits $ Operating Costs

14

FUND/FUNCTION: GENERAL/PLANNING AND ZONING

STAFF RESPONSIBLE: COMMITTEE CHAIR

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 6,706 3,731 8,580 4,920

Total $ 25,634 $ 31,817 $ 31,621 $ 30,223

Zoning Board of Appeals

~ Comprised of a five member board who are appointed by the Township Board

Changes in Budget

~ 5% Decrease from 2021 Budget


~ Decide on zoning variances and appeals


2022 ADOPTED BUDGET


ZONING BOARD OF APPEALS

‐

5,000

10,000

15,000

20,000

25,000

30,000


FY 2020 FY 2021 FY 2021 FY 2022


15



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 31,626 39,458 56,241 57,024

Total $ 236,433 $ 240,979 $ 257,138 $ 263,061

Supervisor's Department

~ Supervisor is elected to a 4 year term, in a part‐time paid position and

sits on the Township Board.

~ A full time Township manager position is included in this department

and shares the Supervisor duties.

Managing road projects

Budget oversight

Changes in Budget


~ 2022 Budget includes Grant Writer Fees of $8,750 and

Engineering Fees of $15,000

~ Acting personnel director

~ Duties of office include:


2022 ADOPTED BUDGET


SUPERVISOR

‐

50,000

100,000

150,000

200,000

250,000


FY 2020 FY 2021 FY 2021 FY 2022


16



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 78,148 91,276 84,565 87,843

Total $ 142,145 $ 155,830 $ 148,142 $ 154,396

Finance Department

~ Financial administration, accounting and reporting

Changes in Budget

~ $1,434 decrease from 2020 Budget

~ Annual financial statement audit and maintaining proper internal controls

~ Accounts payable, accounts receivable and payroll functions


2022 ADOPTED BUDGET


FINANCE

~ Budget preparation and oversight

‐

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

100,000


FY 2020 FY 2021 FY 2021 FY 2022


17


STAFF RESPONSIBLE: CLERK

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 29,729 34,057 30,713 39,472

Total $ 121,352 $ 130,823 $ 114,200 $ 134,130

Clerk's Department

~ Clerk is elected to a 4 year term, in a part‐time paid position and sits

on the Township Board

Changes in Budget

~ 2.5% Increase from 2021 Budget

~ FOIA administration

~ Maintains Township records

~ Coordinates and regulated elections


2022 ADOPTED BUDGET


CLERK

‐

20,000

40,000

60,000

80,000

100,000

120,000


FY 2020 FY 2021 FY 2021 FY 2022


18


STAFF RESPONSIBLE: TREASURER

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 35,399 39,257 41,540 47,146

Total $ 184,984 $ 192,191 $ 194,020 $ 204,084

Treasurer's Department

~ Treasurer is elected to a 4 year term, in a part‐time paid position and sits

on the Township Board

Changes in Budget


~ 2022 Budget includes bank fees of $4,000

~ Oversees cash receipting and investment of Township funds

~ Oversees property tax and special assessment billing and collection


2022 ADOPTED BUDGET


TREASURER

‐

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000


FY 2020 FY 2021 FY 2021 FY 2022


19



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 31,357 48,143 50,276 55,276

Total $ 171,977 $ 199,138 $ 197,578 $ 208,848

Assessing Department

~ Assesses real and personal property values

principal residence exemptions and poverty exemption appeals

Changes in Budget


~ 2022 budget includes $10,000 for tribunal attorney

~ Distinguishes and allocates special assessment districts

~ Board of review responsibilities such as reviewing property tax value disputes,


2022 ADOPTED BUDGET


ASSESSING

‐

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000


FY 2020 FY 2021 FY 2021 FY 2022


20


STAFF RESPONSIBLE: CLERK

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 17,435 8,519 6,668 9,120

Total $ 76,972 $ 27,332 $ 16,982 $ 40,646

Election Department

~ Coordinates all elections, including absentee balloting

Changes in Budget

~49% Increase from 2021 Budget

~ Budgeted for 3 elections in 2022, 2 in 2021

~ 2022 Budget includes increases to election worker wages

~ Utilizes election workers who are paid through accounts payable, not payroll


2022 ADOPTED BUDGET


ELECTIONS

‐

10,000

20,000

30,000

40,000

50,000

60,000

70,000


FY 2020 FY 2021 FY 2021 FY 2022


21



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 40,229 44,000 25,000 44,000

Total $ 40,229 $ 44,000 $ 25,000 $ 44,000

Attorney's Department

~ Contracted by Township to advise Township Board and other staff on legal issues

~ Represents Township in lawsuits and other legal litigation

~ Township attorney expenses excluded from this department are:

Planning (Budget $6,125)

Zoning Board of Appeals (Budget $1,470)

Police Dept (Budget $40,000)

Sewer and Water (Budget $2,500)

Changes in Budget

~ No change to budget amount


2022 ADOPTED BUDGET


ATTORNEY

‐

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

50,000


FY 2020 FY 2021 FY 2021 FY 2022

Operating Costs

22



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs ‐ 5,000 5,000 5,000

Total $ ‐ $ 5,000 $ 5,000 $ 5,000

Labor Relations

~ Includes contractual labor attorney and personnel consultant

~ Advises Board and staff on employment, labor contract negotiations

and benefit issues

~ Represents the Township during labor contract negotiations

Changes in Budget

~ No change to budget amount


2022 ADOPTED BUDGET


LABOR RELATIONS

‐

1,000

2,000

3,000

4,000

5,000

6,000


FY 2020 FY 2021 FY 2021 FY 2022

Operating Costs

23



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 6,254 6,932 6,963 6,909

Total $ 6,254 $ 6,932 $ 6,963 $ 6,909

Cemetery

~ Responsible for grounds maintenance of the Township Cemetery

Changes in Budget

~ $23 Decrease from 2021 Budget


2022 ADOPTED BUDGET


CEMETERY

‐

1,000

2,000

3,000

4,000

5,000

6,000


FY 2020 FY 2021 FY 2021 FY 2022

Operating Costs

24

FUND/FUNCTION: GENERAL/BUILDING


FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 82,419 88,155 112,768 104,217

Total $ 218,302 $ 216,700 $ 238,750 $ 234,698

Building Department

~ Issues building, electrical, plumbing, mechanical, sign and zoning permits

Changes in Budget


~ Allocated 40% of Tara Ford's compensation

~ Performs inspections to ensure code enforcement


2022 ADOPTED BUDGET


BUILDING

‐

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000


FY 2020 FY 2021 FY 2021 FY 2022


25

FUND/FUNCTION: GENERAL/POLICE

STAFF RESPONSIBLE: POLICE CHIEF

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 2,424,875 2,530,226 2,563,347 2,657,280

Total $ 2,424,875 $ 2,530,226 $ 2,563,347 $ 2,657,280

Police Department

~ Metro Police Authority of Genesee County

~ Crime Prevention

~ Protect life and property

~ Preserve peace, order and safety

~ Law and ordinance enforcement

~ Safeguard constitutional guarantees of all citizens

Changes in Budget

~5% increase from 2021 Budget

~ Present evidence for prosecution of offenders


2022 ADOPTED BUDGET


POLICE

‐

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000


FY 2020 FY 2021 FY 2021 FY 2022


26

FUND/FUNCTION: GENERAL/FIRE

STAFF RESPONSIBLE: FIRE CHIEF

FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 166,145 155,338 147,010 165,830

Total $ 343,239 $ 408,280 $ 396,483 $ 403,013

Fire Department

~ Maintains comprehensive program in planning, preparedness, response and recovery

~ Preservation of life and property

Changes in Budget

~ $5,267 decrease from 2021 Budget


2022 ADOPTED BUDGET


FIRE

‐

50,000

100,000

150,000

200,000

250,000

300,000


FY 2020 FY 2021 FY 2021 FY 2022


27



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs ‐ 125 ‐ ‐

Total $ 8,274 $ 11,149 $ 10,999 $ 11,339

Ordinance Enforcement

~ Law and Ordinance Enforcement

Changes in Budget

~ $190 Increase from 2021 Budget



2022 ADOPTED BUDGET


ORDINANCE ENFORCEMENT

‐

2,000

4,000

6,000

8,000

10,000

12,000


FY 2020 FY 2021 FY 2021 FY 2022

Wages and Benefits $

28



FY 2020 FY 2021 FY 2021 FY 2022



Operating Costs 820 20,000 30,000 31,500

Total $ 820 $ 20,000 $ 30,000 $ 31,500

Parks and Recreation

~ Maintenance of Township Parks

Changes in Budget

~ 58% increase over 2021 budget

~ 2022 budget includes portable restrooms, electrical for lights and lawn maintenance


2022 ADOPTED BUDGET


PARKS AND RECREATION

‐

2,000

4,000

6,000

8,000

10,000

12,000


FY 2020 FY 2021 FY 2021 FY 2022

Wages and Benefits $

29


Grant Revenue $ ‐

Transfer in From General Fund ‐

Total Budgeted Revenue Sources $ ‐


Capital Expense‐Building/Grounds 25,000

Capital Expense‐Equipment/Furniture 30,000

Capital Expense‐Vehicles 20,000

Capital Expense‐Buildings 400,000

Total Budgeted Expenditures $ 475,000

Budgeted Net Revenue (Expenditures) $ (475,000)


Fund Balance at December 31, 2020 (Audited) $ 465,464


Estimated Fund Balance at December 31, 2021 696,056

Estimated Change in Fund Balance at December 31, 2022 (475,000)

Estimated Fund Balance at December 31, 2022 $ 221,056

CAPITAL IMPROVEMENT FUND

FINANCIAL SUMMARY


2022 ADOPTED BUDGET

30

FUND/FUNCTION: CAPITAL IMPROVEMENT/CAPITAL PURCHASES


FY 2020 FY 2021 FY 2021 FY 2022


Operating Costs $ ‐ $ ‐ $ ‐ $ ‐

Capital Outlay 60,295 12,408 29,658 475,000

Total $ 60,295 $ 12,408 $ 29,658 $ 475,000

Capital Improvement Fund

~ Fund sets aside funds each year to purchase capital, by transfers

from the General Fund.

~ Funds are designated by Township Board and can be re‐designated

by the Board at any time

Changes in Budget

~ Major expenses include $25,000 for building improvements,

$30,000 for security cameras, $20,000 for Fire Dept truck refurbishing

and $400,000 for concession/restroom buildng.


2022 ADOPTED BUDGET


CAPITAL IMPROVEMENT FUND

‐

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

500,000


FY 2020 FY 2021 FY 2021 FY 2022

Capital Outlay

31


Charges for Services $ 4,545,896

Interest/Penalty Charges 5,000

Investment Income 79,359

Total Budgeted Revenue Sources $ 4,630,255


Cost of Water Purchased 2,009,357

Cost of Sewage Treatment 1,980,316

Operation & Maintenance Costs 500,235

Depreciation 140,347

Total Budgeted Expenditures $ 4,630,255

Budgeted Net Revenue (Expenditures) $ ‐


Net Position at December 31, 2020 (Audited) $ 11,747,911

Estimated Change in Net Position at December 31, 2021 (33,717)

Estimated Net Position at December 31, 2021 11,714,194

Estimated Change in Net Position at December 31, 2022 ‐

Estimated Net Position at December 31, 2022 11,714,194

Less Investment in Capital Assets (3,494,899)

Estimated Unrestricted Net Position at December 31, 2022 $ 8,219,295


2022 ADOPTED BUDGET

SEWER AND WATER FUND

FINANCIAL SUMMARY

32

FUND/FUNCTION: SEWER AND WATER/PUBLIC WORKS

STAFF RESPONSIBLE: TREASURER

FY 2020 FY 2021 FY 2021 FY 2022



Sewer/Water Costs 3,817,270 3,864,496 3,989,673 3,989,673

Operating Costs 620,623 624,902 549,731 516,954

Total $ 4,536,263 $ 4,598,148 $ 4,646,131 $ 4,630,255

Sewer and Water Fund

~ Enterprise Fund that operates like a regular business

~ Water and sewage disposal services are purchased from Genesee County

~ Fund has one full‐time employee, but a portion of building, treasury and

finance staff costs are allocated here from the General Fund

Changes in Budget

~ <1% Increase from 2021 Budget


2022 ADOPTED BUDGET


SEWER AND WATER FUND

‐

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000


FY 2020 FY 2021 FY 2021 FY 2022

Wages and Benefits Sewer/Water Costs Operating Costs

33

2022 Adopted Budget - cms4files1.revize.com

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