Budget Amendments for Fiscal Year 2024-2025

City Council Agenda Item Report FROM:

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

MEETING DATE:

June 18, 2025

SUBJECT:

Budget Amendments for Fiscal Year 24-25

DESCRIPTION: As we are nearing the end of the fiscal year, staff is proposing end-of-year budget amendments. General fund highlights include:  

Increases in revenues from real property taxes, permit fees, interest earned, Oval Beach, and street end fees. Increases in certain expenses including: o Salaries/wages in public works as more work occurred in this department and less work ended up occurring out of their other departments (such as parks and motor pool). o Increased equipment rental costs across multiple departments. These are charges to use our motor pool equipment, and will also be accounted for as revenue in that fund. o Increased utility costs. The City also has to pay our water capital improvement charge and higher KLSWA fees. o Increased Oval Beach expenses including a new ice machine, swim buoys, plumbing services, supplies, engineering for Mt. Baldhead restroom replacement, and wages. Reduction in certain expenses including removal of the project coordinator position from planning/zoning contractual as the position was not filled in the current fiscal year. While we budgeted to use $465,085 of the general fund balance, we are projecting an increase in the general fund balance. The net impact of the amendments is an increase in revenue.

Major/Local Street fund highlights include:

Increases in revenue from road millages and interest. Increased equipment rental costs. These are charges to use our motor pool equipment, and will also be accounted for as revenue in that fund. Increased salary/wages for public works staff time spent on local roads. Decrease in contractual services in the major streets fund as the Maple Street engineering is being accounted for under local streets. The net impact of the amendments is an increase in revenue.

Water/Sewer fund highlights include:   

Increase in revenue from interest and water infrastructure charge. Decrease in capital outlay expenses as major projects are now planned the next fiscal year. The net impact of the amendments is an increase in revenue.

Motor Pool fund highlights include:    

Increase in revenue from equipment rental and interest. Increase in repair and maintenance expenses. Decrease in capital outlay expenses as new truck will be purchased next fiscal year. The net impact of the amendments is an increase in revenue.

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.

 Page 2

CITY OF SAUGATUCK COUNTY OF ALLEGAN STATE OF MICHIGAN RESOLUTION NO. __________

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 WHEREAS the Council is authorized to make additional appropriations during the fiscal year. 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 101-000-402.000 101-000-403.000 101-000-445.000 101-000-447.000 101-000-478.000 101-000-579.000 101-000-615.000 101-000-643.000 101-000-650.000 101-000-651.000 101-000-655.000 101-000-665.000 101-000-667.000 101-000-670.000 101-000-674.000

REAL PROPERTY TAXES PERSONAL PROPERTY TAXES PENALTIES & INTEREST ADMINISTRATION FEE PERMIT FEES GRANTS RECEIVED PARKING LOT FEES CHARGES FOR SERVICES CHAIN FERRY FEES OVAL BEACH FEES POLICE & ORDINANCE FEES INTEREST EARNED STREET END & PROPERTY FEES BOAT SLIP FEES MISC DONATIONS & INCOME

30,482.70 10.63 252.67 8,326.35 34,046.67 (25,000.00) (3,000.00) 1,075.00 2,207.66 75,000.00 418.74 73,000.00 7,777.95 (2,000.00) 4,904.09

Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue

101-000-682.000 101-101-908.000 101-215-720.000 101-215-850.000 101-215-860.000 101-253-702.000 101-253-727.000 101-257-702.000 101-257-727.000 101-257-801.000 101-257-807.000 101-265-720.000 101-265-730.000 101-265-920.000 101-265-946.000 101-301-702.000 101-441-702.000

USE TAX & ELECTION FEES DUES & PUBLICATIONS FRINGE BENEFITS TELEPHONE EDUCATIONAL TRAINING FRINGE BENEFITS OFFICE SUPPLIES SALARY OFFICE SUPPLIES CONTRACTUAL SERVICES TRIBUNAL CHARGEBACKS FRINGE BENEFITS SUPPLIES UTILITIES EQUIPMENT RENTAL WAGES DEPUTIES SALARY/WAGES

1,070.42 1,000.00 1,500.00 300.00 300.00 3,000.00 1,500.00 200.00 100.00 1,000.00 1,000.00 1,000.00. 300.00 1,000.00 500.000 1,000.00 10,000.00

101-441-730.000

SUPPLIES

7,500.00

101-441-920.000

UTILITIES

2,000.00

101-441-926.000

STREET LIGHTS

1,000.00

101-441-930.000

REPAIRS & MAINTENANCE

3,000.00

101-441-945.000

CAPITAL OUTLAY

225.00

101-441-946.000

EQUIPMENT RENTAL

10,000.00

101-441-960.000

SIGNS

3,000.00

101-721-727.000 101-721-801.000 101-721-850.000 101-723-850.000 101-730-801.000 101-751-920.000 101-756-702.000 101-756-720.000 101-756-730.000 101-756-801.000 101-756-850.000 101-756-900.000 101-756-930.000 101-756-946.000 101-756-970.000 101-758-702.000 101-758-730.000

OFFICE SUPPLIES CONTRACTUAL SERVICES TELEPHONE TELEPHONE CONTRACTUAL SERVICES UTILITIES SALARY/WAGES FRINGE BENEFITS SUPPLIES CONTRACTUAL SERVICES TELEPHONE PRINTING & PUBLISHING REPAIRS & MAINTENANCE EQUIPMENT RENTAL CAPITAL OUTLAY SALARY SUPPLIES

1,500.00 (70,000.00) 200.00 200.00 5,000.00 4,000.00 11,000.00 5,000.00 5,000.00 15,000.00 1,000.00 500.00 3,000.00 6,000.00 5,000.00 5,000.00 5,000.00

Revenue Council Clerk Clerk Clerk Finance Finance Assessing Assessing Assessing Assessing City Hall City Hall City Hall City Hall Sheriff Public Works Public Works Public Works Public Works Public Works Public Works Public Works Public Works Planning Planning Planning HDC Harbor Parks Oval Oval Oval Oval Oval Oval Oval Oval Oval Concession Concession

101-758-801.000 101-760-900.000

CONTRACTUAL SERVICES PRINTING & PUBLISHING

GL #

DESCRIPTION

2,000.00 Concession 100.00 Spear Boat Increase/(Decrease)

Fund 202 MAJOR STREETS 202-000-538.000 202-000-665.000 202-463-801.000 202-463-946.000 202-464-946.000

COUNTY ROAD MILLAGE INTEREST CONTRACTUAL SERVICES EQUIPMENT RENTAL SALARY/WAGES

GL #

DESCRIPTION

20,000.00 6,000.00 (100,000.00) 10,000.00 2,100.00

Revenue Revenue Maintenance Maintenance Winter

Increase/(Decrease)

Fund 203 LOCAL STREETS 203-000-402.000 203-000-445.000 203-000-538.000 203-000-665.000 203-463-702.000 203-463-720.000 203-463-727.000 203-463-946.000 203-463-970.000 203-464-702.000 203-464-946.000

LOCAL ROAD MILLAGE PENALTIES & INT ON TAXES COUNTY ROAD MILLAGE INTEREST SALARY/WAGES FRINGE BENEFITS SUPPLIES EQUIPMENT RENTAL CAPITAL OUTLAY SALARY/WAGES EQUIPMENT RENTAL

GL #

DESCRIPTION

6,000.00 300.00 22,000.00 35,000.00 5,000.00 2,500.00 2,000.00 2,000.00 5,000.00 (5,000.00) 2,500.00

Revenue Revenue Revenue Revenue Maintenance Maintenance Maintenance Maintenance Maintenance Winter Winter

Increase/(Decrease)

Fund 592 WATER & SEWER 592-000-610.000 592-000-610.0005 592-000-611.000 592-000-665.000 592-536-970.000

WATER TAP FEES WATER INFRASTRUCTURE SEWER TAP FEES INTEREST CAPITAL OUTLAY

GL #

DESCRIPTION

2,150.00 20,000.00 3,450.00 5,000.00 (50,000.00)

Revenue Revenue Revenue Revenue Water/Sewer

Increase/(Decrease)

Fund 661 MOTOR POOL 661-000-664.000

MOTOR POOL REVENUE

10,000.00

Revenue

661-000-665.000 661-443-930.000 661-443.970.000

INTEREST REPAIRS & MAINTENANCE CAPITAL OUTLAY

12,000.00 Revenue 20,000.00 Motor Pool (65,000.00) 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: ________________________ Holly Anderson, Mayor

Dated: ________________________ 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

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025 REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

2024-25 ORIGINAL BUDGET

2024-25 AMENDED TODATE BUDGET

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 -

2,341,500.00 32,250.00 16,000.00 110,000.00 100,000.00 100,000.00 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 -

2,371,982.70 32,260.63 16,252.67 118,326.35 134,046.67 100,000.00 12,000.00 (25,000.00) 175,000.00 36,000.00 3,190.00 (3,000.00) 25,000.00 1,075.00 2,075.00 2,207.66 4,207.66 75,000.00 640,000.00 100,000.00 3,000.00 1,500.00 418.74 3,168.74 73,000.00 233,000.00 7,777.95 42,777.95 (2,000.00) 26,000.00 4,904.09 70,904.09 1,070.42 17,070.42 465,085.00 -

5,839,675.00

4,424,275.00

208,572.88

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

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

Total Expenditures:

295,900.00

296,400.00

101-173-702.000 SALARY/WAGES 101-173-720.000 FRINGE BENEFITS

120,000.00 50,000.00

120,000.00 50,000.00

GL NUMBER

DESCRIPTION

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

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

Total Revenues: 101-101-702.000 101-101-720.000 101-101-801.000 101-101-803.000 101-101-831.000 101-101-860.000 101-101-882.000 101-101-900.000 101-101-908.000 101-101-913.000

SALARY FRINGE BENEFITS CONTRACTUAL SERVICES LEGAL FEES CEMETERY FEES EDUCATIONAL TRAINING EVENTS/SERVICES PRINTING & PUBLISHING DUES & PUBLICATIONS INSURANCE

NEW AMENDED BUDGET

30,482.70 10.63 252.67 8,326.35 34,046.67

1,000.00

1,000.00

4,632,847.88 8,600.00 800.00 2,100.00 250,000.00 6,800.00 10,000.00 13,000.00 600.00 2,300.00 3,200.00 297,400.00 120,000.00 50,000.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025

GL NUMBER

DESCRIPTION

2024-25 ORIGINAL BUDGET

101-173-727.000 101-173-801.000 101-173-802.000 101-173-803.000 101-173-850.000 101-173-860.000 101-173-900.000 101-173-910.000 101-173-970.000

OFFICE SUPPLIES CONTRACTUAL SERVICES AUDIT LEGAL FEES TELEPHONES EDUCATIONAL TRAINING PRINTING & PUBLISHING INSURANCE CAPITAL OUTLAY

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

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

275,700.00

285,935.00

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

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

246,750.00

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

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

150,350.00

169,000.00

4,500.00

173,500.00

1,800.00 180.00 1,300.00 39,750.00 300.00 1,500.00

1,800.00 180.00 1,300.00 39,750.00 300.00 1,500.00

200.00

2,000.00 180.00 1,400.00 40,750.00 300.00 2,500.00

Total Expenditures: 101-215-702.000 101-215-720.000 101-215-727.000 101-215-801.000 101-215-803.000 101-215-820.000 101-215-850.000 101-215-860.000 101-215-900.000 101-215-970.000

SALARY/WAGES FRINGE BENEFITS OFFICE SUPPLIES CONTRACTUAL SERVICES LEGAL FEES ELECTIONS TELEPHONES EDUCATIONAL TRAINING PRINTING & PUBLISHING CAPITAL OUTLAY

Total Expenditures: 101-253-702.000 101-253-720.000 101-253-727.000 101-253-801.000 101-253-803.000 101-253-850.000 101-253-860.000 101-253-900.000 101-253-913.000 101-253-970.000

SALARY/WAGES FRINGE BENEFITS OFFICE SUPPLIES CONTRACTUAL SERVICES LEGAL FEES TELEPHONE EDUCATIONAL TRAINING PRINTING & PUBLISHING INSURANCE CAPITAL OUTLAY

Total Expenditures: 101-257-702.000 101-257-720.000 101-257-727.000 101-257-801.000 101-257-804.000 101-257-807.000

SALARY FRINGE BENEFITS OFFICE SUPPLIES CONTRACTUAL SERVICES BOARD OF REVIEW TRIBUNAL CHARGEBACKS

2024-25 AMENDED TODATE BUDGET

REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

NEW AMENDED BUDGET 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

0.00

1,500.00

300.00 300.00

2,100.00

3,000.00 1,500.00

100.00 1,000.00 1,000.00

285,935.00 133,000.00 61,500.00 2,000.00 12,850.00 7,500.00 25,000.00 1,200.00 3,300.00 500.00 2,000.00 248,850.00 82,500.00 42,000.00 4,100.00 35,800.00 1,000.00 800.00 3,500.00 500.00 1,300.00 2,000.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025

GL NUMBER

DESCRIPTION

2024-25 ORIGINAL BUDGET

101-257-850.000 101-257-860.000 101-257-900.000 101-257-970.000

TELEPHONES EDUCATIONAL TRAINING PRINTING & PUBLISHING CAPITAL OUTLAY

750.00 1,500.00 750.00 2,000.00

750.00 1,500.00 750.00 2,000.00

49,830.00

49,830.00

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

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

43,150.00

59,965.00

2,800.00

62,765.00

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

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

1,000.00

338,000.00 10,000.00 11,500.00 16,000.00 2,500.00 1,000.00 37,500.00

415,500.00

415,500.00

1,000.00

416,500.00

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

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

10,000.00

170,000.00 137,000.00 13,500.00 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

Total Expenditures: 101-265-702.000 101-265-720.000 101-265-730.000 101-265-801.000 101-265-850.000 101-265-900.000 101-265-913.000 101-265-920.000 101-265-930.000 101-265-946.000 101-265-970.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES CONTRACTUAL SERVICES TELEPHONE PRINTING & PUBLISHING INSURANCE UTILITIES REPAIRS & MAINTENANCE EQUIPMENT RENTAL CAPITAL OUTLAY

Total Expenditures: 101-301-702.000 101-301-702.001 101-301-702.002 101-301-748.000 101-301-801.000 101-301-803.000 101-301-882.000 101-301-946.000

WAGES DEPUTIES OVERTIME RESERVE OFFICERS FUEL & OILS CONTRACTUAL SERVICES LEGAL FEES EVENTS/SERVICES EQUIPMENT RENTAL

Total Expenditures: 101-441-702.000 101-441-720.000 101-441-730.000 101-441-740.000 101-441-755.000 101-441-799.000 101-441-801.000 101-441-805.000 101-441-860.000 101-441-882.000 101-441-900.000 101-441-913.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES UNIFORMS TOOLS PARKWAY TREES CONTRACTUAL SERVICES HOLIDAY LIGHTING EDUCATIONAL TRAINING EVENTS/SERVICES PRINTING & PUBLISHING INSURANCE

2024-25 AMENDED TODATE BUDGET

REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

NEW AMENDED BUDGET 750.00 1,500.00 750.00 2,000.00

2,300.00

1,000.00 300.00

1,000.00 500.00

7,500.00

52,130.00 9,800.00 6,000.00 1,800.00 14,000.00 500.00 150.00 1,815.00 6,200.00 10,000.00 3,000.00 9,500.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025 REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

2024-25 ORIGINAL BUDGET

2024-25 AMENDED TODATE BUDGET

5,300.00 27,000.00 1,500.00 20,000.00 107,000.00 4,200.00

5,300.00 27,000.00 1,500.00 20,000.00 107,000.00 12,200.00

225.00 10,000.00 3,000.00

7,300.00 28,000.00 4,500.00 20,000.00 225.00 117,000.00 15,200.00

2,705,700.00

1,168,300.00

36,725.00

1,205,025.00

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

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

338,800.00

325,950.00

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

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

Total Expenditures:

71,495.00

66,495.00

200.00

66,695.00

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

10,000.00 10,000.00

10,000.00 40,000.00

5,000.00

15,000.00 40,000.00

Total Expenditures:

20,000.00

50,000.00

5,000.00

55,000.00

101-751-702.000 SALARY/WAGES 101-751-720.000 FRINGE BENEFITS

110,000.00 47,000.00

110,000.00 47,000.00

GL NUMBER

DESCRIPTION

101-441-920.000 101-441-926.000 101-441-930.000 101-441-932.000 101-441-945.000 101-441-946.000 101-441-960.000

UTILITIES STREET LIGHTS REPAIRS & MAINTENANCE SIDEWALK REPAIRS CAPITAL OUTLAY EQUIPMENT RENTAL SIGNS

Total Expenditures: 101-721-702.000 101-721-720.000 101-721-727.000 101-721-801.000 101-721-803.000 101-721-850.000 101-721-860.000 101-721-900.000 101-721-908.000 101-721-913.000 101-721-970.000

SALARY/WAGES FRINGE BENEFITS OFFICE SUPPLIES CONTRACTUAL SERVICES LEGAL FEES TELEPHONES EDUCATIONAL TRAINING PRINTING & PUBLISHING DUES, FEES & PUBLICATIONS INSURANCE CAPITAL OUTLAY

Total Expenditures: 101-723-702.000 101-723-720.000 101-723-727.000 101-723-801.000 101-723-803.000 101-723-850.000 101-723-860.000 101-723-900.000 101-723-908.000

SALARY FRINGE BENEFITS OFFICE SUPPLIES CONTRACTUAL SERVICES LEGAL FEES TELEPHONES EDUCATIONAL TRAINING PRINTING & PUBLISHING DUES & PUBLICATIONS

2,000.00 1,000.00 3,000.00

NEW AMENDED BUDGET

200.00

50,000.00 27,000.00 5,000.00 98,000.00 65,000.00 900.00 3,200.00 3,000.00 500.00 2,550.00 2,500.00

(68,300.00)

257,650.00

1,500.00 (70,000.00)

200.00

36,870.00 19,750.00 1,000.00 5,000.00 1,500.00 825.00 1,200.00 300.00 250.00

110,000.00 47,000.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025

GL NUMBER

DESCRIPTION

101-751-730.000 101-751-801.000 101-751-809.000 101-751-819.000 101-751-900.000 101-751-913.000 101-751-920.000 101-751-928.000 101-751-930.000 101-751-946.000 101-751-960.000 101-751-970.000

SUPPLIES CONTRACTUAL SERVICES GRANT PROJECTS CHAIN FERRY REPAIRS PRINTING & PUBLISHING INSURANCE UTILITIES TRASH REPAIRS & MAINTENANCE EQUIPMENT RENTAL SIGNS CAPITAL OUTLAY

Total Expenditures: 101-756-702.000 101-756-720.000 101-756-730.000 101-756-801.000 101-756-850.000 101-756-860.000 101-756-900.000 101-756-913.000 101-756-920.000 101-756-930.000 101-756-946.000 101-756-960.000 101-756-970.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES CONTRACTUAL SERVICES TELEPHONE EDUCATIONAL TRAINING PRINTING & PUBLISHING INSURANCE UTILITIES REPAIRS & MAINTENANCE EQUIPMENT RENTAL SIGNS CAPITAL OUTLAY

Total Expenditures: 101-758-702.000 101-758-720.000 101-758-730.000 101-758-801.000 101-758-850.000 101-758-860.000 101-758-920.000 101-758-930.000 101-758-960.000 101-758-970.000 Total Expenditures:

SALARY FRINGE BENEFITS SUPPLIES CONTRACTUAL SERVICES TELEPHONES EDUCATIONAL TRAINING UTILITIES REPAIRS & MAINTENANCE SIGNS CAPITAL OUTLAY

REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

2024-25 ORIGINAL BUDGET

2024-25 AMENDED TODATE BUDGET

22,000.00 45,000.00 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

22,000.00 45,000.00 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

643,000.00

653,000.00

4,000.00

657,000.00

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 -

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

11,000.00 5,000.00 5,000.00 15,000.00 1,000.00

5,000.00

141,000.00 37,500.00 27,000.00 31,000.00 4,000.00 1,000.00 2,500.00 4,200.00 14,000.00 13,000.00 31,000.00 500.00 30,000.00

250,200.00

285,200.00

51,500.00

336,700.00

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

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

5,000.00

40,000.00 5,000.00 55,000.00 4,500.00 500.00 500.00 850.00 500.00 500.00 1,500.00

84,850.00

96,850.00

12,000.00

4,000.00

500.00

3,000.00 6,000.00

5,000.00 2,000.00

NEW AMENDED BUDGET 22,000.00 45,000.00 20,000.00 500.00 3,600.00 31,500.00 25,000.00 50,000.00 50,000.00 500.00 500,000.00

108,850.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025

2024-25 ORIGINAL BUDGET

2024-25 AMENDED TODATE BUDGET

REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

101-760-801.000 CONTRACTUAL SERVICES 101-760-900.000 PRINTING & PUBLISHING

1,000.00 250.00

1,000.00 250.00

100.00

1,000.00 350.00

Total Expenditures:

1,250.00

1,250.00

100.00

1,350.00

Total Revenues: Total Expenditures: Net of Rev/Exp:

5,839,675.00 5,592,475.00 247,200.00

4,424,275.00 4,170,425.00 253,850.00

208,572.88 54,925.00 153,647.88

4,632,847.88 4,225,350.00 407,497.88

95,000.00 120,000.00 5,000.00 100,000.00

95,000.00 120,000.00 10,000.00 100,000.00

20,000.00 6,000.00

115,000.00 120,000.00 16,000.00 100,000.00

320,000.00

325,000.00

26,000.00

351,000.00

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

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

25,500.00

277,500.00

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

Total Expenditures:

Total Revenues: Total Expenditures: Net of Rev/Exp:

GL NUMBER

202-000-538.000 202-000-546.000 202-000-665.000 202-000-697.000 202-000-699.000

DESCRIPTION

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

Total Revenues: 202-463-702.000 202-463-720.000 202-463-727.000 202-463-801.000 202-463-930.000 202-463-946.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES CONTRACTUAL SERVICES REPAIRS & MAINTENANCE EQUIPMENT RENTAL

Total Expenditures: 202-464-702.000 202-464-720.000 202-464-727.000 202-464-946.000

203-000-402.000 203-000-445.000 203-000-538.000 203-000-539.000 203-000-539.001

SALARY/WAGES FRINGE BENEFITS SUPPLIES EQUIPMENTAL RENTAL

LOCAL ROAD MILLAGE PENALTIES & INT ON TAXES COUNTY ROAD MILLAGE STATE GRANTS STATE GRANT - MAPLE ST

NEW AMENDED BUDGET

10,000.00

22,000.00 10,250.00 3,500.00 116,250.00 3,500.00 32,000.00

(90,000.00)

187,500.00

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

2,100.00

15,000.00 6,000.00 14,500.00 14,100.00

26,500.00

47,500.00

2,100.00

49,600.00

320,000.00 52,000.00 268,000.00

325,000.00 325,000.00 -

26,000.00 (87,900.00) 113,900.00

351,000.00 237,100.00 113,900.00

388,000.00 500.00 95,000.00 -

389,000.00 500.00 95,000.00 -

6,000.00 300.00 22,000.00

395,000.00 800.00 117,000.00 -

(100,000.00)

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025

GL NUMBER

DESCRIPTION

2024-25 ORIGINAL BUDGET

203-000-546.000 203-000-581.000 203-000-665.000 203-000-672.000 203-000-697.000 203-000-699.000

ACT 51 FEES CONTRIBUTIONS FROM LOCAL UNITS INTEREST SPECIAL ASSESSMENTS FUND BALANCE DUE FROM OTHER FUNDS

70,000.00 15,000.00 -

70,000.00 55,000.00 -

568,500.00

609,500.00

63,300.00

672,800.00

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

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

5,000.00 2,500.00 2,000.00

2,000.00 5,000.00

27,500.00 11,500.00 4,500.00 384,000.00 1,500.00 31,000.00 5,000.00

19,500.00

448,500.00

16,500.00

465,000.00

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

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

(5,000.00)

2,500.00

15,000.00 10,000.00 10,000.00 15,000.00

Total Expenditures:

34,500.00

52,500.00

(2,500.00)

50,000.00

203-965-998.202 TRANSFER TO MAJOR STREETS 203-965-998.390 TRANSFER TO FUND BALANCE

100,000.00 -

100,000.00 -

Total Expenditures:

100,000.00

100,000.00

0.00

100,000.00

Total Revenues: Total Expenditures: Net of Rev/Exp:

568,500.00 154,000.00 414,500.00

609,500.00 601,000.00 8,500.00

63,300.00 14,000.00 49,300.00

672,800.00 615,000.00 57,800.00

317,039.00 200.00 -

317,039.00 200.00 -

317,239.00

317,239.00

500.00

500.00

Total Revenues: 203-463-702.000 203-463-720.000 203-463-727.000 203-463-801.000 203-463-930.000 203-463-946.000 203-463-970.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES CONTRACTUAL SERVICES REPAIRS & MAINTENANCE EQUIPMENT RENTAL CAPITAL OUTLAY

Total Expenditures: 203-464-702.000 203-464-720.000 203-464-727.000 203-464-946.000

301-000-402.000 301-000-445.000 301-000-665.000 301-000-697.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES EQUIPMENT RENTAL

DEBT MILLAGE PENALTIES & INT ON TAXES INTEREST TRANSFER FROM FUND BALANCE

Total Revenues: 301-592-804.000 AGENT FEE

2024-25 AMENDED TODATE BUDGET

REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

35,000.00

NEW AMENDED BUDGET 70,000.00 90,000.00 -

100,000.00 -

317,039.00 200.00 0.00

317,239.00 500.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025 REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

2024-25 ORIGINAL BUDGET

2024-25 AMENDED TODATE BUDGET

301-592-991.000 DEBT PRINCIPAL 301-592-995.000 DEBT INTEREST

286,000.00 30,739.00

286,000.00 30,739.00

Total Expenditures:

317,239.00

317,239.00

Total Revenues: Total Expenditures: Net of Rev/Exp:

317,239.00 317,239.00 -

317,239.00 317,239.00 -

1,000.00 150,000.00 1,000.00 3,000.00 -

1,000.00 150,000.00 1,000.00 13,000.00 -

2,150.00 20,000.00 3,450.00 5,000.00

3,150.00 170,000.00 4,450.00 18,000.00 -

Total Revenues:

155,000.00

165,000.00

30,600.00

195,600.00

592-536-801.000 CONTRACTUAL SERVICES 592-536-970.000 CAPITAL OUTLAY

5,000.00 150,000.00

15,000.00 150,000.00

(50,000.00)

15,000.00 100,000.00

Total Expenditures:

155,000.00

165,000.00

(50,000.00)

115,000.00

Total Revenues: Total Expenditures: Net of Rev/Exp:

155,000.00 155,000.00 -

165,000.00 165,000.00 -

30,600.00 (50,000.00) 80,600.00

195,600.00 115,000.00 80,600.00

240,000.00 10,000.00 508,500.00

240,000.00 21,000.00 508,500.00

758,500.00

769,500.00

41,000.00 16,000.00 7,500.00 35,000.00 10,000.00 2,500.00 5,000.00 6,000.00

41,000.00 16,000.00 7,500.00 35,000.00 10,000.00 2,500.00 5,000.00 6,000.00

GL NUMBER

592-000-610.000 592-000-610.005 592-000-611.000 592-000-665.000 592-000-699.000

661-000-579.000 661-000-664.000 661-000-665.000 661-000-673.000 661-000-697.000

DESCRIPTION

WATER TAP FEES WATER INFRASTRUCTURE SEWER TAP FEES INTEREST TRANSFER FUND BALANCE

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

Total Revenues: 661-443-702.000 661-443-720.000 661-443-727.000 661-443-748.000 661-443-750.000 661-443-755.000 661-443-801.000 661-443-850.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES FUEL & OILS TIRES & BATTERIES SMALL TOOLS CONTRACTUAL SERVICES TELEPHONES

NEW AMENDED BUDGET 286,000.00 30,739.00

0.00

317,239.00

0.00

317,239.00 317,239.00 -

10,000.00 12,000.00

22,000.00

250,000.00 33,000.00 508,500.00 791,500.00 41,000.00 16,000.00 7,500.00 35,000.00 10,000.00 2,500.00 5,000.00 6,000.00

6/12/2025 BUDGET AMENDMENT DETAIL PERIOD ENDING 06/30/2025 REQUESTED AMENDMENT 06/18/2025 INCREASE / (DECREASE)

2024-25 ORIGINAL BUDGET

2024-25 AMENDED TODATE BUDGET

11,500.00 9,000.00 35,000.00 580,000.00

11,500.00 9,000.00 46,000.00 580,000.00

(65,000.00)

11,500.00 9,000.00 66,000.00 515,000.00

Total Expenditures:

758,500.00

769,500.00

(45,000.00)

724,500.00

Total Revenues: Total Expenditures: Net of Rev/Exp:

758,500.00 758,500.00 -

769,500.00 769,500.00 -

22,000.00 (45,000.00) 67,000.00

Total Revenues: Total Expenditures: Net of Rev/Exp:

7,958,914.00 7,029,214.00 929,700.00

6,610,514.00 6,348,164.00 262,350.00

GL NUMBER

DESCRIPTION

661-443-913.000 661-443-920.000 661-443-930.000 661-443-968.000 661-443-970.000

INSURANCE UTILITIES REPAIRS & MAINTENANCE DEPRECIATION CAPITAL OUTLAY

20,000.00

NEW AMENDED BUDGET

791,500.00 724,500.00 67,000.00 350,472.88 6,960,986.88 (113,975.00) 6,234,189.00 464,447.88 726,797.88