Budget Amendments for Fiscal Year 24-25

City Council Agenda Item Report FROM:

Ryan Cummins, City Manager Nicole Bredeweg, Treasurer/Finance Officer

MEETING DATE:

March 5, 2025

SUBJECT:

Budget Amendments for Fiscal Year 24-25

DESCRIPTION: As the fiscal year progresses, staff is proposing the attached mid-year budget amendments. Highlights include: •

Increase in revenues for Oval Beach, interest earned, and miscellaneous donations and income. o Highlights of donated dollars include Oval Beach Wi-fi, Milfoil treatment, and tree planting. Increase in expenses for enhanced IT security, support from Plante Moran, restoration of irrigation and stormwater improvements at City Hall, no parking signage for “The Hill”, concrete repairs for boardwalk, trash from City parks, Oval Beach Wi-Fi, motor pool repairs, increased insurance expense and a difference in allocation, and DPW wages and equipment for greater number of snow events. Decrease in salary expenses for Treasurer, Planning/Zoning and Historic District. Reduction of revenue (federal and state grants) and expenditure (contractual services) for the Blue Star Trail project as construction won’t begin before the end of the fiscal year.

The increased revenues and expenditures in each fund are offsetting. LEGAL REVIEW: The City Attorney will be available at your meeting to answer any questions you may have. SAMPLE MOTION: Motion to approve Resolution No. ____ to amend the budget of the 2024/2025 general appropriations act.

CITY OF SAUGATUCK COUNTY OF ALLEGAN STATE OF MICHIGAN RESOLUTION NO. 250310-A

A RESOLUTION TO AMEND THE BUDGET OF THE 2024/2025 GENERAL APPROPRIATIONS ACT Council Member ________, offered the following resolution and moved for its adoption, seconded by Council Member ________: WHEREAS, in accordance with the Uniform Budgeting and Accounting Act, 1968 PA 2, as amended, the Budget Hearings of Local Governments Act, 1963 PA 43, and Chapter VII of the City Charter, the City Council of the City of Saugatuck established and approved the City’s budget for fiscal year commencing July 1, 2024 and ending June 30, 2025; and WHEREAS, the City Manager has recommended that said budget be amended based on new information now available; and WHEREAS the Council is authorized by statute to amend the budget throughout the fiscal year as it becomes apparent that a deviation from the original general appropriations act is necessary; and year.

WHEREAS the Council is authorized to make additional appropriations during the fiscal

NOW, THEREFORE, BE IT RESOLVED AS FOLLOWS: .

1. The City Council of the City of Saugatuck amends the 2024/2025 budget as follows: GL #

DESCRIPTION

Increase/(Decrease)

Fund 101 GENERAL FUND 101-000-403.000 101-000-445.000 101-000-528.000 101-000-579.000 101-000-607.000 101-000-651.000 101-000-653.000 101-000-655.000 101-000-665.000 101-000-667.000 101-000-674.000 101-101-908.000 101-101-913.000 101-173-801.000 101-173-802.000

PERSONAL PROPERTY TAXES PENALTIES & INTEREST OTHER FEDERAL GRANTS GRANTS RECEIVED FRANCHISE FEES OVAL BEACH FEES BOAT RAMP FEES POLICE & ORDINANCE FEES INTEREST EARNED STREET END & PROPERTY FEES MISC DONATIONS & INCOME DUES & PUBLICATIONS INSURANCE CONTRACTUAL SERVICES AUDIT

750.00. 6,000.00. (1,300,000.00) (275,000.00) (6,000.00) 40,000.00. 1,600.00. 1,250.00. 60,000.00. (5,000.00) 61,000.00. 100.00. 400.00. 10,000.00. (525.00)

Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Council Council Manager Manager

101-173-860.000 101-173-910.000 101-253-702.000 101-253-801.000 101-253-860.000 101-253-913.000 101-265-702.000 101-265-720.000 101-265-913.000 101-265-930.000 101-265-946.000 101-265-970.000 101-441-799.000

EDUCATIONAL TRAINING INSURANCE SALARY/WAGES CONTRACTUAL SERVICES EDUCATIONAL TRAINING INSURANCE SALARY/WAGES FRINGE BENEFITS INSURANCE REPAIRS & MAINTENANCE EQUIPMENT RENTAL CAPITAL OUTLAY PARKWAY TREES

500.00. 260.00. (12,500.00) 30,000.00. 1,000.00. 150.00. 2,000.00. 1,000.00. 315.00. 5,000.00. 1,500.00. 7,000.00. 3,000.00.

101-441-801.000

CONTRACTUAL SERVICES

(1,550,000.00)

101-441-913.000

INSURANCE

1,600.00.

101-441-960.000

SIGNS

8,000.00

101-721-702.000 101-721-727.000 101-721-913.000 101-723-702.000 101-730-931.000 101-751-913.000 101-751-928.000 101-756-730.000 101-756-970.000 101-758-730.000

SALARY/WAGES OFFICE SUPPLIES INSURANCE SALARY WATERWAYS REPAIR INSURANCE TRASH SUPPLIES CAPITAL OUTLAY SUPPLIES

GL #

DESCRIPTION

(14,500.00) 1,300.00. 350.00. (5,000.00) 30,000.00. 900.00. 10,000.00. 10,000.00. 25,000.00. 12,000.00.

Manager Manager Finance Finance Finance Finance City Hall City Hall City Hall City Hall City Hall City Hall Public Works Public Works Public Works Public Works Planning Planning Planning HDC Harbor Parks Parks Oval Oval Concession

Increase/(Decrease)

Fund 202 MAJOR STREETS 202-000-665.000 202-464-702.000

INTEREST SALARY/WAGES

GL #

DESCRIPTION

5,000.00. Revenue 5,000.00. Winter

Increase/(Decrease)

Fund 203 LOCAL STREETS 203-000-402.000 203-000-665.000 203-463-702.000 203-463-946.000

LOCAL ROAD MILLAGE INTEREST SALARY/WAGES EQUIPMENT RENTAL

1,000.00. 40,000.00. 5,000.00. 9,500.00.

Revenue Revenue Maintenance Maintenance

203-464-702.000 203-464-720.000 203-464-946.000

SALARY/WAGES FRINGE BENEFITS EQUIPMENT RENTAL

GL #

DESCRIPTION

10,000.00. Winter 3,000.00. Winter 5,000.00. Winter

Increase/(Decrease)

Fund 592 WATER & SEWER 592-000-665.000 592-536-801.000

INTEREST CONTRACTUAL SERVICES

GL #

DESCRIPTION

10,000.00. Revenue 10,000.00. Water/Sewer

Increase/(Decrease)

Fund 661 MOTOR POOL

661-000-665.000 661-443-930.000

INTEREST REPAIRS & MAINTENANCE

11,000.00. Revenue 11,000.00. Motor Pool

2. The funds appropriated shall be approved pursuant to the authority granted by the Saugatuck City Charter. 3. An appropriation is not a mandate to spend. 4. All resolutions or parts of resolutions in conflict with this Resolution are rescinded. YEAS: Council Members: NAYS: Council Members: ABSTAIN: Council Members: ABSENT: Council Members: RESOLUTION DECLARED ADOPTED. Dated: ________________________

Dated: ________________________

Holly Anderson, Mayor

Jamie Wolters, City Clerk

CERTIFICATION I, Jamie Wolters, the City Clerk of the City of Saugatuck do hereby certify the foregoing is a true and complete copy of a resolution adopted by the Saugatuck City Council at a regular meeting held October 23, 2023, in compliance with the Open Meetings Act, Act No. 267 of the Public Acts of Michigan, 1976, as amended, the minutes of the meeting were kept and will be or have been made available as required by said Act. Attest:

Jamie Wolters, City Clerk

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK 03/03/25 GL NUMBER

DESCRIPTION

BUDGET AMENDMENT INCREASE (DECREASE)

REASONS

Fund 101 - GENERAL FUND 101-000-403.000 101-000-445.000

PERSONAL PROPERTY TAXES PENALTIES & INTEREST

101-000-528.000

OTHER FEDERAL GRANTS

101-000-579.000

GRANTS RECEIVED

101-000-607.000 101-000-651.000 101-000-653.000 101-000-655.000 101-000-665.000 101-000-667.000

FRANCHISE FEES OVAL BEACH FEES BOAT RAMP FEES POLICE & ORDINANCE FEES INTEREST EARNED STREET END & PROPERTY FEES

101-000-674.000

MISC DONATIONS & INCOME

750.00 More revenue collected than expected. 6,000.00 More revenue collected than expected. TAP Grant - Blue Star Trail construction date (1,300,000.00) pushed to next FY. DNR Trust Fund Grant - Blue Star Trail construction date pushed to next FY. TMF (275,000.00) Grant will be higher for lead service lines. Fire Department no longer paying for City finance services previous Treasurer (6,000.00) provided. 40,000.00 Pass revenue coming in higher. 1,600.00 More revenue collected than expected. 1,250.00 More revenue collected than expected. 60,000.00 Interest on fund balance coming in higher. (5,000.00) Audit adjustments. Received unexpected donations for Oval Beach Wi-Fi, Milfoil treatment, tree planting grant. Also received Blue Star Trail design reimbursement from Township and Friends of the Blue Star Trail. Refund for sales tax 61,000.00 overpayment.

Dept 101 - COUNCIL 101-101-908.000

DUES & PUBLICATIONS

101-101-913.000

INSURANCE

100.00 Membership costs increased (ProTec) Liability insurance increases and allocation 400.00 changes.

Dept 173 - CITY ADMINISTRATION 101-173-801.000 101-173-802.000 101-173-860.000

CONTRACTUAL SERVICES AUDIT EDUCATIONAL TRAINING

101-173-910.000

INSURANCE

10,000.00 Increase in IT costs for security and server. (525.00) Audit expense was less. 500.00 Attending MML and MME conferences. Liability insurance increases and allocation 260.00 changes.

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK 03/03/25 GL NUMBER

DESCRIPTION

BUDGET AMENDMENT INCREASE (DECREASE)

REASONS

Dept 253 - CITY TREASURER 101-253-702.000

SALARY/WAGES

101-253-801.000

CONTRACTUAL SERVICES

101-253-860.000

EDUCATIONAL TRAINING

101-253-913.000

INSURANCE

Current Treasurer salary differs from (12,500.00) previous Treasurer. Plante Moran support for audit and 30,000.00 Treasurer transition. Plante Moran training, Winter Workshop with Michigan Municipal Treasurer Association, joined Michigan Government Finance Officers Association, and enrollment in Michigan Municipal Treasurer Association three year certification 1,000.00 program. Liability insurance increases and allocation 150.00 changes.

Dept 265 - CITY HALL 101-265-702.000 101-265-720.000

SALARY/WAGES FRINGE BENEFITS

101-265-913.000

INSURANCE

101-265-930.000 101-265-946.000

REPAIRS & MAINTENANCE EQUIPMENT RENTAL

101-265-970.000

CAPITAL OUTLAY

2,000.00 Additional expected City Hall work by DPW 1,000.00 Additional fringe benefits for DPW time. Liability insurance increases and allocation 315.00 changes. Irrigation and landscaping restoration following exterior painting, HVAC repairs, emergency exit sign repairs. Possible 5,000.00 elevator repairs in the works. 1,500.00 Motor pool charges for landscaping work. Irrigation and stormwater installation. 7,000.00 Server software upgrade.

Dept 441 - PUBLIC WORKS

101-441-799.000

PARKWAY TREES

101-441-801.000

CONTRACTUAL SERVICES

101-441-913.000

INSURANCE

101-441-960.000

SIGNS

Planted more trees than anticipated with Consumers tree grant. Plan for more tree 3,000.00 plantings before end of year. Blue Star Trail construction date pushed to next FY. Added airport property project (1,550,000.00) (donor revenue received last FY). Liability insurance increases and allocation 1,600.00 changes. No parking signage for Hill, new stop sign, 8,000.00 new yield to pedestrian signs.

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK 03/03/25 GL NUMBER

DESCRIPTION

BUDGET AMENDMENT INCREASE (DECREASE)

REASONS

Dept 721 - PLANNING/ZONING 101-721-702.000 101-721-727.000

SALARY/WAGES OFFICE SUPPLIES

101-721-913.000

INSURANCE

Current position duties and salary differs (14,500.00) from previous 1,300.00 Additional mailings for STRs Liability insurance increases and allocation 350.00 changes.

Dept 723 - HISTORIC DISTRICT COMMISSION 101-723-702.000

SALARY

Current position duties and salary differs (5,000.00) from previous

Dept 730 - HARBOR 101-730-931.000

WATERWAYS REPAIR

30,000.00 Concrete repairs to boardwalk.

Dept 751 - PARKS & RECREATION 101-751-913.000 101-751-928.000

INSURANCE TRASH

Liability insurance increases and allocation 900.00 changes. 10,000.00 Trash cost increases with Republic.

Dept 756 - OVAL BEACH 101-756-730.000

SUPPLIES

Additional credit card fees, season 10,000.00 supplies.

101-756-970.000

CAPITAL OUTLAY

25,000.00 Starlink Wi-Fi and Replacement Radios

Dept 758 - OVAL CONCESSION 101-758-730.000

SUPPLIES

Sales tax overpayment. Refunded amount in 12,000.00 misc. donations revenue.

Fund 202 - MAJOR STREETS 202-000-665.000

INTEREST

5,000.00 Interest on fund balance coming in higher.

Dept 464 - WINTER MAINTENANCE 202-464-702.000

SALARY/WAGES

5,000.00 Additional snow events.

Fund 203 - LOCAL STREETS 203-000-402.000 203-000-665.000

LOCAL ROAD MILLAGE INTEREST

1,000.00 Collected more revenue than expected. 40,000.00 Interest on fund balance coming in higher.

Dept 463 - ROUTINE MAINTENANCE 203-463-702.000 203-463-946.000

SALARY/WAGES EQUIPMENT RENTAL

5,000.00 Additional time on street repairs. 9,500.00 Additional motor pool charges.

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK 03/03/25 GL NUMBER

DESCRIPTION

BUDGET AMENDMENT INCREASE (DECREASE)

REASONS

Dept 464 - WINTER MAINTENANCE 203-464-702.000 203-464-720.000 203-464-946.000

SALARY/WAGES FRINGE BENEFITS EQUIPMENT RENTAL

10,000.00 Additional snow events. 3,000.00 Additional snow events. 5,000.00 Additional motor pool charges.

Fund 592 - WATER AND SEWER 592-000-665.000

INTEREST

10,000.00 Interest on fund balance coming in higher.

Dept 536 - WATER AND SEWER SYSTEMS 592-536-801.000

CONTRACTUAL SERVICES

Consultant costs for water-sewer 10,000.00 agreement and local infrastructure rates.

Fund 661 - MOTOR POOL FUND 661-000-665.000 661-443-930.000

INTEREST REPAIRS & MAINTENANCE

11,000.00 Interest on fund balance coming in higher. 11,000.00 Upcoming repair on the street sweeper.

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

NEW AMENDED BUDGET

Fund 101 - GENERAL FUND Revenues Dept 000 101-000-402.000 101-000-403.000 101-000-445.000 101-000-447.000 101-000-478.000 101-000-528.000 101-000-574.000 101-000-577.000 101-000-579.000 101-000-607.000 101-000-614.000 101-000-615.000 101-000-643.000 101-000-650.000 101-000-651.000 101-000-652.000 101-000-653.000 101-000-654.000 101-000-655.000 101-000-665.000 101-000-667.000 101-000-670.000 101-000-674.000 101-000-682.000 101-000-697.000 101-000-699.000 Total Dept 000 TOTAL REVENUES

REAL PROPERTY TAXES PERSONAL PROPERTY TAXES PENALTIES & INTEREST ADMINISTRATION FEE PERMIT FEES OTHER FEDERAL GRANTS REVENUE SHARING LIQUOR LICENSE FEES GRANTS RECEIVED FRANCHISE FEES SCHOOL TAX COLLECTION FEE PARKING LOT FEES CHARGES FOR SERVICE CHAIN FERRY FEES OVAL BEACH FEES OVAL CONCESSION BOAT RAMP FEES GAZEBO FEES POLICE & ORDINANCE FEES INTEREST EARNED STREET END & PROPERTY FEES BOAT SLIP FEES MISC DONATIONS & INCOME USE TAX & ELECTION FEES TRANSFER FROM FUND BALANCE TRANSFER FROM OTHER FUNDS

2,341,500.00 31,500.00 10,000.00 110,000.00 100,000.00 1,300,000.00 100,000.00 12,000.00 475,000.00 42,000.00 3,190.00 28,000.00 1,000.00 2,000.00 525,000.00 100,000.00 1,400.00 1,500.00 1,500.00 100,000.00 40,000.00 28,000.00 5,000.00 16,000.00 465,085.00 0.00 5,839,675.00 5,839,675.00

(1,415,400.00)

2,341,500.00 32,250.00 16,000.00 110,000.00 100,000.00 0.00 100,000.00 12,000.00 200,000.00 36,000.00 3,190.00 28,000.00 1,000.00 2,000.00 565,000.00 100,000.00 3,000.00 1,500.00 2,750.00 160,000.00 35,000.00 28,000.00 66,000.00 16,000.00 465,085.00 0.00 4,424,275.00

(1,415,400.00)

4,424,275.00

750.00 6,000.00

(1,300,000.00)

(275,000.00) (6,000.00)

40,000.00 1,600.00 1,250.00 60,000.00 (5,000.00) 61,000.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Expenditures Dept 101 - COUNCIL 101-101-702.000 SALARY 101-101-720.000 FRINGE BENEFITS 101-101-801.000 CONTRACTUAL SERVICES 101-101-803.000 LEGAL FEES 101-101-831.000 CEMETERY FEES 101-101-860.000 EDUCATIONAL TRAINING 101-101-882.000 EVENTS/SERVICES 101-101-900.000 PRINTING & PUBLISHING 101-101-908.000 DUES & PUBLICATIONS 101-101-913.000 INSURANCE Total Dept 101 - COUNCIL

8,600.00 800.00 2,100.00 250,000.00 6,800.00 10,000.00 13,000.00 600.00 1,200.00 2,800.00 295,900.00

Dept 173 - CITY ADMINISTRATION 101-173-702.000 SALARY/WAGES 101-173-720.000 FRINGE BENEFITS 101-173-727.000 OFFICE SUPPLIES 101-173-801.000 CONTRACTUAL SERVICES 101-173-802.000 AUDIT 101-173-803.000 LEGAL FEES 101-173-850.000 TELEPHONES 101-173-860.000 EDUCATIONAL TRAINING 101-173-900.000 PRINTING & PUBLISHING 101-173-910.000 INSURANCE 101-173-970.000 CAPITAL OUTLAY Total Dept 173 - CITY ADMINISTRATION

120,000.00 50,000.00 1,800.00 23,000.00 11,000.00 60,000.00 2,200.00 3,000.00 200.00 2,500.00 2,000.00 275,700.00

Dept 215 - CITY CLERK 101-215-702.000 SALARY/WAGES 101-215-720.000 FRINGE BENEFITS 101-215-727.000 OFFICE SUPPLIES 101-215-801.000 CONTRACTUAL SERVICES 101-215-803.000 LEGAL FEES 101-215-820.000 ELECTIONS 101-215-850.000 TELEPHONES 101-215-860.000 EDUCATIONAL TRAINING 101-215-900.000 PRINTING & PUBLISHING 101-215-970.000 CAPITAL OUTLAY Total Dept 215 - CITY CLERK

133,000.00 60,000.00 2,000.00 12,850.00 7,500.00 25,000.00 900.00 3,000.00 500.00 2,000.00 246,750.00

100.00 400.00 500.00

NEW AMENDED BUDGET

8,600.00 800.00 2,100.00 250,000.00 6,800.00 10,000.00 13,000.00 600.00 1,300.00 3,200.00 296,400.00

10,235.00

120,000.00 50,000.00 1,800.00 33,000.00 10,475.00 60,000.00 2,200.00 3,500.00 200.00 2,760.00 2,000.00 285,935.00

0.00

133,000.00 60,000.00 2,000.00 12,850.00 7,500.00 25,000.00 900.00 3,000.00 500.00 2,000.00 246,750.00

10,000.00 (525.00)

500.00 260.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Dept 253 - CITY TREASURER 101-253-702.000 SALARY/WAGES 101-253-720.000 FRINGE BENEFITS 101-253-727.000 OFFICE SUPPLIES 101-253-801.000 CONTRACTUAL SERVICES 101-253-803.000 LEGAL FEES 101-253-850.000 TELEPHONE 101-253-860.000 EDUCATIONAL TRAINING 101-253-900.000 PRINTING & PUBLISHING 101-253-913.000 INSURANCE 101-253-970.000 CAPITAL OUTLAY Total Dept 253 - CITY TREASURER

95,000.00 39,000.00 2,600.00 5,800.00 1,000.00 800.00 2,500.00 500.00 1,150.00 2,000.00 150,350.00

Dept 257 - ASSESSING 101-257-702.000 SALARY 101-257-720.000 FRINGE BENEFITS 101-257-727.000 OFFICE SUPPLIES 101-257-801.000 CONTRACTUAL SERVICES 101-257-804.000 BOARD OF REVIEW 101-257-807.000 TRIBUNAL CHARGEBACKS 101-257-850.000 TELEPHONES 101-257-860.000 EDUCATIONAL TRAINING 101-257-900.000 PRINTING & PUBLISHING 101-257-970.000 CAPITAL OUTLAY Total Dept 257 - ASSESSING

1,800.00 180.00 1,300.00 39,750.00 300.00 1,500.00 750.00 1,500.00 750.00 2,000.00 49,830.00

Dept 265 - CITY HALL 101-265-702.000 SALARY/WAGES 101-265-720.000 FRINGE BENEFITS 101-265-730.000 SUPPLIES 101-265-801.000 CONTRACTUAL SERVICES 101-265-850.000 TELEPHONE 101-265-900.000 PRINTING & PUBLISHING 101-265-913.000 INSURANCE 101-265-920.000 UTILITIES 101-265-930.000 REPAIRS & MAINTENANCE 101-265-946.000 EQUIPMENT RENTAL 101-265-970.000 CAPITAL OUTLAY Total Dept 265 - CITY HALL

7,800.00 4,000.00 1,500.00 14,000.00 500.00 150.00 1,500.00 5,200.00 5,000.00 1,000.00 2,500.00 43,150.00

(12,500.00)

NEW AMENDED BUDGET

18,650.00

82,500.00 39,000.00 2,600.00 35,800.00 1,000.00 800.00 3,500.00 500.00 1,300.00 2,000.00 169,000.00

0.00

1,800.00 180.00 1,300.00 39,750.00 300.00 1,500.00 750.00 1,500.00 750.00 2,000.00 49,830.00

30,000.00

1,000.00 150.00

2,000.00 1,000.00

315.00 5,000.00 1,500.00 7,000.00 16,815.00

9,800.00 5,000.00 1,500.00 14,000.00 500.00 150.00 1,815.00 5,200.00 10,000.00 2,500.00 9,500.00 59,965.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Dept 301 - SHERIFF 101-301-702.000 WAGES DEPUTIES 101-301-702.001 OVERTIME 101-301-702.002 RESERVE OFFICERS 101-301-748.000 FUEL & OILS 101-301-801.000 CONTRACTUAL SERVICES 101-301-803.000 LEGAL FEES 101-301-882.000 EVENTS/SERVICES 101-301-946.000 EQUIPMENT RENTAL Total Dept 301 - SHERIFF

337,000.00 10,000.00 11,500.00 16,000.00 0.00 2,500.00 1,000.00 37,500.00 415,500.00

Dept 441 - PUBLIC WORKS 101-441-702.000 SALARY/WAGES 101-441-720.000 FRINGE BENEFITS 101-441-730.000 SUPPLIES 101-441-740.000 UNIFORMS 101-441-755.000 TOOLS 101-441-799.000 PARKWAY TREES 101-441-801.000 CONTRACTUAL SERVICES 101-441-805.000 HOLIDAY LIGHTING 101-441-860.000 EDUCATIONAL TRAINING 101-441-882.000 EVENTS/SERVICES 101-441-900.000 PRINTING & PUBLISHING 101-441-913.000 INSURANCE 101-441-920.000 UTILITIES 101-441-926.000 STREET LIGHTS 101-441-930.000 REPAIRS & MAINTENANCE 101-441-932.000 SIDEWALK REPAIRS 101-441-945.000 CAPITAL OUTLAY 101-441-946.000 EQUIPMENT RENTAL 101-441-960.000 SIGNS Total Dept 441 - PUBLIC WORKS

160,000.00 137,000.00 6,000.00 3,600.00 3,000.00 3,000.00 2,186,000.00 32,500.00 3,500.00 500.00 500.00 5,100.00 5,300.00 27,000.00 1,500.00 20,000.00 0.00 107,000.00 4,200.00 2,705,700.00

0.00

3,000.00 (1,550,000.00)

1,600.00

8,000.00 (1,537,400.00)

NEW AMENDED BUDGET

337,000.00 10,000.00 11,500.00 16,000.00 0.00 2,500.00 1,000.00 37,500.00 415,500.00

160,000.00 137,000.00 6,000.00 3,600.00 3,000.00 6,000.00 636,000.00 32,500.00 3,500.00 500.00 500.00 6,700.00 5,300.00 27,000.00 1,500.00 20,000.00 0.00 107,000.00 12,200.00 1,168,300.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Dept 540 - CHAIN FERRY 101-540-702.000 SALARY/WAGES 101-540-720.000 FRINGE BENEFITS 101-540-730.000 SUPPLIES 101-540-740.000 UNIFORMS 101-540-801.000 CONTRACTUAL SERVICES 101-540-860.000 EDUCATIONAL TRAINING 101-540-913.000 INSURANCE 101-540-930.000 REPAIRS & MAINTENANCE 101-540-946.000 EQUIPMENT RENTAL Total Dept 540 - CHAIN FERRY

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

0.00

Dept 721 - PLANNING/ZONING 101-721-702.000 SALARY/WAGES 101-721-720.000 FRINGE BENEFITS 101-721-727.000 OFFICE SUPPLIES 101-721-801.000 CONTRACTUAL SERVICES 101-721-803.000 LEGAL FEES 101-721-850.000 TELEPHONES 101-721-860.000 EDUCATIONAL TRAINING 101-721-900.000 PRINTING & PUBLISHING 101-721-908.000 DUES, FEES & PUBLICATIONS 101-721-913.000 INSURANCE 101-721-970.000 CAPITAL OUTLAY Total Dept 721 - PLANNING/ZONING

64,500.00 27,000.00 2,200.00 168,000.00 65,000.00 700.00 3,200.00 3,000.00 500.00 2,200.00 2,500.00 338,800.00

(14,500.00)

Dept 723 - HISTORIC DISTRICT COMMISSION 101-723-702.000 SALARY 101-723-720.000 FRINGE BENEFITS 101-723-727.000 OFFICE SUPPLIES 101-723-801.000 CONTRACTUAL SERVICES 101-723-803.000 LEGAL FEES 101-723-850.000 TELEPHONES 101-723-860.000 EDUCATIONAL TRAINING 101-723-900.000 PRINTING & PUBLISHING 101-723-908.000 DUES & PUBLICATIONS Total Dept 723 - HISTORIC DISTRICT COMMISSION

41,870.00 19,750.00 1,000.00 5,000.00 1,500.00 625.00 1,200.00 300.00 250.00 71,495.00

(5,000.00)

1,300.00

350.00 (12,850.00)

(5,000.00)

NEW AMENDED BUDGET

0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

50,000.00 27,000.00 3,500.00 168,000.00 65,000.00 700.00 3,200.00 3,000.00 500.00 2,550.00 2,500.00 325,950.00

36,870.00 19,750.00 1,000.00 5,000.00 1,500.00 625.00 1,200.00 300.00 250.00 66,495.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Dept 730 - HARBOR 101-730-801.000 CONTRACTUAL SERVICES 101-730-803.000 LEGAL FEES 101-730-931.000 WATERWAYS REPAIR Total Dept 730 - HARBOR

10,000.00 0.00 10,000.00 20,000.00

Dept 751 - PARKS & RECREATION 101-751-702.000 SALARY/WAGES 101-751-720.000 FRINGE BENEFITS 101-751-730.000 SUPPLIES 101-751-801.000 CONTRACTAUL SERVICES 101-751-809.000 GRANT PROJECTS 101-751-819.000 CHAIN FERRY REPAIRS 101-751-900.000 PRINTING & PUBLISHING 101-751-913.000 INSURANCE 101-751-920.000 UTILITIES 101-751-928.000 TRASH 101-751-930.000 REPAIRS & MAINTENANCE 101-751-946.000 EQUIPMENT RENTAL 101-751-960.000 SIGNS 101-751-970.000 CAPITAL OUTLAY Total Dept 751 - PARKS & RECREATION

110,000.00 47,000.00 22,000.00 45,000.00 0.00 20,000.00 500.00 2,700.00 27,500.00 15,000.00 50,000.00 50,000.00 500.00 500,000.00 890,200.00

Dept 756 - OVAL BEACH 101-756-702.000 SALARY/WAGES 101-756-720.000 FRINGE BENEFITS 101-756-730.000 SUPPLIES 101-756-801.000 CONTRACTUAL SERVICES 101-756-850.000 TELEPHONE 101-756-860.000 EDUCATIONAL TRAINING 101-756-900.000 PRINTING & PUBLISHING 101-756-913.000 INSURANCE 101-756-920.000 UTILITIES 101-756-930.000 REPAIRS & MAINTENANCE 101-756-946.000 EQUIPMENT RENTAL 101-756-960.000 SIGNS 101-756-970.000 CAPITAL OUTLAY Total Dept 756 - OVAL BEACH

130,000.00 32,500.00 12,000.00 16,000.00 3,000.00 1,000.00 2,000.00 4,200.00 14,000.00 10,000.00 25,000.00 500.00 0.00 250,200.00

30,000.00 30,000.00

900.00 10,000.00

10,900.00

10,000.00

25,000.00 35,000.00

NEW AMENDED BUDGET

10,000.00 0.00 40,000.00 50,000.00

110,000.00 47,000.00 22,000.00 45,000.00 0.00 20,000.00 500.00 3,600.00 27,500.00 25,000.00 50,000.00 50,000.00 500.00 500,000.00 901,100.00

130,000.00 32,500.00 22,000.00 16,000.00 3,000.00 1,000.00 2,000.00 4,200.00 14,000.00 10,000.00 25,000.00 500.00 25,000.00 285,200.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Dept 758 - OVAL CONCESSION 101-758-702.000 SALARY 101-758-720.000 FRINGE BENEFITS 101-758-730.000 SUPPLIES 101-758-801.000 CONTRACTUAL SERVICES 101-758-850.000 TELEPHONES 101-758-860.000 EDUCATIONAL TRAINING 101-758-920.000 UTILITIES 101-758-930.000 REPAIRS & MAINTENANCE 101-758-960.000 SIGNS 101-758-970.000 CAPITAL OUTLAY Total Dept 758 - OVAL CONCESSION

35,000.00 5,000.00 38,000.00 2,500.00 500.00 500.00 850.00 500.00 500.00 1,500.00 84,850.00

Dept 760 - SPEAR BOAT LAUNCH 101-760-801.000 CONTRACTUAL SERVICES 101-760-900.000 PRINTING & PUBLISHING Total Dept 760 - SPEAR BOAT LAUNCH

1,000.00 250.00 1,250.00

NEW AMENDED BUDGET

12,000.00

35,000.00 5,000.00 50,000.00 2,500.00 500.00 500.00 850.00 500.00 500.00 1,500.00 96,850.00

0.00

1,000.00 250.00 1,250.00

0.00 0.00 0.00 0.00

0.00

0.00 0.00 0.00 0.00

TOTAL EXPENDITURES

5,839,675.00

(1,421,150.00)

4,418,525.00

Fund 101 - GENERAL FUND: TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE

5,839,675.00 5,839,675.00 0.00 6,261,158.85 6,261,158.85

(1,415,400.00) (1,421,150.00) 5,750.00

4,424,275.00 4,418,525.00 5,750.00

Dept 965 - TRANSFERS 101-965-998.202 TRANSFER TO MAJOR STREETS 101-965-998.203 TRANSFER TO LOCAL STREETS 101-965-998.390 TRANSFER TO FUND BALANCE Total Dept 965 - TRANSFERS

12,000.00

Fund 202 - MAJOR STREETS

02/11/2025

GL NUMBER Revenues Dept 000 202-000-538.000 202-000-546.000 202-000-665.000 202-000-697.000 202-000-699.000 Total Dept 000

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

COUNTY ROAD MILLAGE ACT 51 FEES INTEREST TRANSFER FROM FUND BALANCE DUE FROM LS & GF

95,000.00 120,000.00 5,000.00 0.00 100,000.00 320,000.00

NEW AMENDED BUDGET

5,000.00

95,000.00 120,000.00 10,000.00 0.00 100,000.00 325,000.00

5,000.00

325,000.00

0.00

22,000.00 10,250.00 3,500.00 216,250.00 3,500.00 22,000.00 277,500.00

5,000.00

TOTAL REVENUES

320,000.00

Expenditures Dept 463 - ROUTINE MAINTENANCE 202-463-702.000 SALARY/WAGES 202-463-720.000 FRINGE BENEFITS 202-463-727.000 SUPPLIES 202-463-801.000 CONTRACTUAL SERVICES 202-463-930.000 REPAIRS & MAINTENANCE 202-463-946.000 EQUIPMENT RENTAL Total Dept 463 - ROUTINE MAINTENANCE

22,000.00 10,250.00 3,500.00 216,250.00 3,500.00 22,000.00 277,500.00

Dept 464 - WINTER MAINTENANCE 202-464-702.000 SALARY/WAGES 202-464-720.000 FRINGE BENEFITS 202-464-727.000 SUPPLIES 202-464-946.000 EQUIPMENTAL RENTAL Total Dept 464 - WINTER MAINTENANCE

10,000.00 6,000.00 14,500.00 12,000.00 42,500.00

5,000.00

5,000.00

15,000.00 6,000.00 14,500.00 12,000.00 47,500.00

TOTAL EXPENDITURES

320,000.00

5,000.00

325,000.00

Fund 202 - MAJOR STREETS: TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE

320,000.00 320,000.00 0.00 780,669.52 780,669.52

5,000.00 5,000.00 0.00

325,000.00 325,000.00 0.00

Fund 203 - LOCAL STREETS

02/11/2025

GL NUMBER Revenues Dept 000 203-000-402.000 203-000-445.000 203-000-538.000 203-000-546.000 203-000-665.000 203-000-672.000 203-000-697.000 203-000-699.000 Total Dept 000

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

LOCAL ROAD MILLAGE PENALTIES & INT ON TAXES COUNTY ROAD MILLAGE ACT 51 FEES INTEREST SPECIAL ASSESSMENTS FUND BALANCE DUE FROM GENERAL FUND

1,000.00

NEW AMENDED BUDGET

388,000.00 500.00 95,000.00 70,000.00 15,000.00 0.00 0.00 0.00 568,500.00

40,000.00

41,000.00

389,000.00 500.00 95,000.00 70,000.00 55,000.00 0.00 0.00 0.00 609,500.00

TOTAL REVENUES

568,500.00

41,000.00

609,500.00

Expenditures Dept 463 - ROUTINE MAINTENANCE 203-463-702.000 SALARY/WAGES 203-463-720.000 FRINGE BENEFITS 203-463-727.000 SUPPLIES 203-463-801.000 CONTRACTUAL SERVICES 203-463-930.000 REPAIRS & MAINTENANCE 203-463-946.000 EQUIPMENT RENTAL Total Dept 463 - ROUTINE MAINTENANCE

17,500.00 9,000.00 2,500.00 384,000.00 1,500.00 19,500.00 434,000.00

5,000.00

22,500.00 9,000.00 2,500.00 384,000.00 1,500.00 29,000.00 448,500.00

Dept 464 - WINTER MAINTENANCE 203-464-702.000 SALARY/WAGES 203-464-720.000 FRINGE BENEFITS 203-464-727.000 SUPPLIES 203-464-946.000 EQUIPMENT RENTAL Total Dept 464 - WINTER MAINTENANCE

10,000.00 7,000.00 10,000.00 7,500.00 34,500.00

Dept 965 - TRANSFERS 203-965-998.202 TRANSFER TO MAJOR STREETS 203-965-998.390 TRANSFER TO FUND BALANCE Total Dept 965 - TRANSFERS TOTAL EXPENDITURES

9,500.00 14,500.00

10,000.00 3,000.00 5,000.00 18,000.00

20,000.00 10,000.00 10,000.00 12,500.00 52,500.00

100,000.00 0.00 100,000.00

0.00

100,000.00 0.00 100,000.00

568,500.00

32,500.00

601,000.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

Fund 203 - LOCAL STREETS: TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE

568,500.00 568,500.00 0.00 2,249,673.95 2,249,673.95

41,000.00 32,500.00 8,500.00

NEW AMENDED BUDGET

609,500.00 601,000.00 8,500.00

Fund 592 - WATER AND SEWER Revenues Dept 000 592-000-610.000 592-000-610.005 592-000-611.000 592-000-665.000 592-000-699.000 Total Dept 000

WATER TAP FEES WATER INFRA STRUCTURE SEWER TAP FEES INTEREST TRANSFER FUND BALANCE

1,000.00 150,000.00 1,000.00 3,000.00 0.00 155,000.00

10,000.00

1,000.00 150,000.00 1,000.00 13,000.00 0.00 165,000.00

10,000.00

TOTAL REVENUES

155,000.00

10,000.00

165,000.00

Expenditures Dept 536 - WATER AND SEWER SYSTEMS 592-536-801.000 CONTRACTUAL SERVICES 592-536-970.000 CAPITAL OUTLAY Total Dept 536 - WATER AND SEWER SYSTEMS

5,000.00 150,000.00 155,000.00

10,000.00 10,000.00

15,000.00 150,000.00 165,000.00

TOTAL EXPENDITURES

155,000.00

10,000.00

165,000.00

Fund 592 - WATER AND SEWER: TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE

155,000.00 155,000.00 0.00 574,514.33 574,514.33

10,000.00 10,000.00 0.00

165,000.00 165,000.00 0.00

Fund 661 - MOTOR POOL FUND

02/11/2025

GL NUMBER Revenues Dept 000 661-000-579.000 661-000-664.000 661-000-665.000 661-000-673.000 661-000-697.000 Total Dept 000

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

GRANTS RECEIVED MOTOR POOL REVENUE INTEREST SALE OF FIXED ASSETS TRANSFER FROM FUND BALANCE

0.00 240,000.00 10,000.00 0.00 508,500.00 758,500.00

TOTAL REVENUES

758,500.00

Expenditures Dept 443 - MOTOR POOL 661-443-702.000 SALARY/WAGES 661-443-720.000 FRINGE BENEFITS 661-443-727.000 SUPPLIES 661-443-748.000 FUEL & OILS 661-443-750.000 TIRES & BATTERIES 661-443-755.000 SMALL TOOLS 661-443-801.000 CONTRACTUAL SERVICES 661-443-850.000 TELEPHONES 661-443-913.000 INSURANCE 661-443-920.000 UTILITIES 661-443-930.000 REPAIRS & MAINTENANCE 661-443-968.000 DEPRECIATION 661-443-970.000 CAPITAL OUTLAY Total Dept 443 - MOTOR POOL

41,000.00 16,000.00 7,500.00 35,000.00 10,000.00 2,500.00 5,000.00 6,000.00 11,500.00 9,000.00 35,000.00 0.00 580,000.00 758,500.00

TOTAL EXPENDITURES Fund 661 - MOTOR POOL FUND: TOTAL REVENUES TOTAL EXPENDITURES NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE END FUND BALANCE

NEW AMENDED BUDGET

11,000.00

0.00 240,000.00 21,000.00 0.00 508,500.00 769,500.00

11,000.00

769,500.00

11,000.00

11,000.00

41,000.00 16,000.00 7,500.00 35,000.00 10,000.00 2,500.00 5,000.00 6,000.00 11,500.00 9,000.00 46,000.00 0.00 580,000.00 769,500.00

758,500.00

11,000.00

769,500.00

758,500.00 758,500.00 0.00 1,299,216.12 1,299,216.12

11,000.00 11,000.00 0.00

769,500.00 769,500.00 0.00

11,000.00

02/11/2025

GL NUMBER

REVENUE AND EXPENDITURE REPORT FOR CITY OF SAUGATUCK PERIOD ENDING 02/28/2025 % Fiscal Year Completed: 66.58 REQUESTED AMENDMENT 2024-25 02/28/2025 DESCRIPTION ORIGINAL BUDGET INCREASE (DECREASE)

TOTAL REVENUES - ALL FUNDS TOTAL EXPENDITURES - ALL FUNDS NET OF REVENUES & EXPENDITURES BEG. FUND BALANCE - ALL FUNDS END FUND BALANCE - ALL FUNDS

7,958,914.00 7,958,914.00 0.00 11,218,602.33 11,218,602.33

(1,348,400.00) (1,362,650.00) 14,250.00

NEW AMENDED BUDGET

6,610,514.00 6,596,264.00 14,250.00