Budget Amendments for Fiscal Year 2025/2026

City Council Agenda Item Report FROM:

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

MEETING DATE:

June 17, 2026

SUBJECT:

Budget Amendments for Fiscal Year 25-26

DESCRIPTION: As we are nearing the end of the fiscal year, staff is proposing the attached final budget amendments. These amendments are intended to align the budget with current year activity, adjust for revenues and expenses that varied from original expectations, and account for timing changes related to projects and capital expenditures. Overall, the proposed amendments reflect updated revenue projections, revised departmental expenditure needs, and adjustments to fund balance usage based on current year activity General Fund highlights include: •

Increased revenues from property taxes, permit fees, revenue sharing, parking lot fees, Oval Beach fees, interest earned, boat slip fees, miscellaneous donations and income, and use tax/election reimbursement revenue. A reduction in budgeted Oval Concession revenue, reflecting the change in concession operations. A significant reduction in the budgeted transfer from fund balance, reflecting higher-thanbudgeted revenues and reduced appropriations in several areas. Reduced appropriations in several departments where spending is projected to come in under budget. Increased appropriations in selected areas where current year activity is projected to exceed budget.

Major Street Fund highlights include: •

Increased revenues from county road millage, Act 51 fees, and interest.

Reduced reliance on fund balance. Decreased appropriations for maintenance.

Local Street Fund highlights include: • • •

Increased revenues from local road millage, county road millage, Act 51 fees, and interest. Reduced contributions from local units and reduced use of fund balance, reflecting timing and scope changes for street-related projects. Decreased appropriations for maintenance contractual services and capital outlay, while retaining budget capacity for work that may still be completed or billed before fiscal year-end.

Sewer Capital Projects Fund highlights include: • •

Increased sewer fee and interest revenue. Reduced use of fund balance.

Water Capital Projects Fund highlights include: • • •

Increased revenues from water fees, water infrastructure fees, and interest. Reduced contributions from local units and reduced use of fund balance, reflecting the current timing of water-related capital project activity. Reduced appropriations for contractual services and capital outlay, while retaining budget capacity for remaining project costs that may be billed before fiscal year-end.

Motor Pool Fund highlights include: • • •

Increased revenues from motor pool charges, interest earned, sale of fixed assets, and miscellaneous income. Reduced use of fund balance. Reduced appropriations in several operating categories.

WORKSHOP DISCUSSION: Staff is presenting this item for Council review and discussion prior to formal consideration at the regular meeting. Council feedback is requested regarding the proposed amendments, including any questions on the fund-level changes, project timing, revenue projections, expenditure adjustments, or fund balance usage. This item is expected to return to Council for formal consideration at the regular meeting.

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LEGAL REVIEW: The City Attorney will be available at your meeting to answer any questions you may have. SAMPLE MOTION: N/A – Workshop discussion.

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

A RESOLUTION TO AMEND THE BUDGET OF THE 2025/2026 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, 2025 and ending June 30, 2026; 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 2025/2026 budget as follows: GL #

DESCRIPTION

Increase/(Decrease)

Fund 101 GENERAL FUND 101-000-402.000 101-000-445.000 101-000-447.000 101-000-478.000 101-000-543.000 101-000-548.000 101-000-643.000 101-000-651.000 101-000-652.000 101-000-655.000 101-000-665.000 101-000-670.000 101-000-682.000 101-000-697.000 101-101-803.000

REAL PROPERTY TAXES PENALTIES & INTEREST ADMINISTRATION FEE PERMIT FEES STATE GRANTS-PUBLIC SAFE STATE GRANTS CHARGES FOR SERVICES OVAL BEACH FEES OVAL CONCESSION POLICE & ORDINANCE FEES INTEREST EARNED BOAT SLIP FEES USE TAX & ELECTION FEES TRANSFER FROM FUND BAL LEGAL FEES

10,880.00 4,337.00 3,006.00 55,000.00 1,419.00 2,128.00 1,200.00 125,000.00 (21,761.00) 500.00 80,000.000 (4,000.00) 4,000.00 (509,609.00) (25,000.00)

Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Revenue Council

101-173-803.000 101-173-803.000 101-215-720.000 101-215-727.000 101-215-801.000 101-215-803.000 101-215-850.000 101-253-720.000 101-253-727.000 101-253-850.000 101-253-860.000 101-257-727.000 101-257-801.000 101-257-807.000 101-257-900.000 101-265-702.000 101-265-801.000 101-265-920.000 101-301-702.002 101-441-702.000 101-441-720.000 101-441-930.000 101-441-945.000 101-441-946.000 101-441-960.000 101-721-702.000 101-721-720.000 101-721-727.000 101-751-730.000 101-751-801.000 101-751-920.000 101-751-928.000 101-751-960.000 101-756-730.000 101-756-850.000 101-756-900.000 101-756-930.000 101-756-946.000 101-756-960.000 101-756-970.000 101-758-702.000 101-758-720.000 101-758-730.000 101-965-998.203

SALARY/WAGES LEGAL FEES FRINGE BENEFITS OFFICE SUPPLIES CONTRACTUAL SERVICES LEGAL FEES TELEPHONE FRINGE BENEFITS OFFICE SUPPLIES TELEPHONE EDUCATION TRAINING OFFICE SUPPLIES CONTRACTUAL SERVICES TRIBUNAL CHARGEBACKS PRINT & PUBLISHING SALARY/WAGES CONTRACTUAL SERVICES UTILITIES RESERVE OFFICERS SALARY/WAGES FRINGE BENEFITS REPAIRS & MAINTENANCE CAPITAL OUTLAY EQUIPMENT RENTAL SIGNS SALARY/WAGES FRINGE BENEFITS OFFICE SUPPLIES SUPPLIES CONTRACTUAL SERVICES UTILITIES TRASH SIGNS SUPPLIES TELEPHONE PRINTING & PUBLISHING REPAIRS & MAINTENANCE EQUIPMENT RENTAL SIGNS CAPITAL OUTLAY SALARY FRINGE BENEFITS SUPPLIES TRANSFER TO LOCAL STREETS

6,000.00 (10,000.00) 2,000.00 1,000.00 (10,000.00) 1,000.00 500.00 1,500.00 4,000.00 500.00 500.00 (1,000.00) 1,000.00 (1,000.00) 1,000.00 1,000.00. (2,000.00) 1,000.00 1,000.00 15,000.00 (10,000.00) 2,000.00 (25,000.00) 35,000.00 (10,000.00) 3,000.00 (6,000.00) 2,500.00 5,000.00 (50,000.00) 15,000.00 (5,000.00) (20,000.00) 5,000.00 1,000.00 1,000.00 10,000.00 10,000.00 1,000.00 30,000.00 (20,000.00) (2,000.00) (20,000.00) (200,000.00)

Admin Admin Clerk Clerk Clerk Clerk Clerk Finance Finance Finance Finance Assessing Assessing Assessing Assessing City Hall City Hall City Hall Sheriff PW PW PW PW PW PW Planning Planning Planning Parks Parks Parks Parks Parks Oval Oval Oval Oval Oval Oval Oval Concession Concessions Concession Transfers

GL #

DESCRIPTION

Increase/(Decrease)

Fund 202 MAJOR STREETS NONE GL #

DESCRIPTION

Increase/(Decrease)

Fund 203 LOCAL STREETS 203-000-402.000 203-000-538.000 203-000-665.000 203-000-697.000 203-000-699.000 203-463-702.000 203-463-720.000 203-463-801.000 203-464-702.000 203-464-720.000 203-464-727.000

LOCAL ROAD MILLAGE COUNTY ROAD MILLAGE INTEREST FUND BALANCE DUE FROM OTHER FUNDS SALARY/WAGES FRINGE BENEFITS CONTRACTUAL SERVICES SALARY/WAGES FRINGE BENEFITS SUPPLIES

GL #

DESCRIPTION

2,000.00 38,000.00 30,000.00 138,000.00 (200,000.00) 6,000.00 4,000.00 (10,000.00) 1,000.00 (1,000.00) 2,000.00

Revenue Revenue Revenue Revenue Revenue Maintenance Maintenance Maintenance Winter Winter Winter

Increase/(Decrease)

Fund 661 MOTOR POOL 661-000-664.000 661-000-665.000 661-000-673.000 661-000-674.000 661-443-920.000

MOTOR POOL REVENUE INTEREST SALE OF FIXED ASSETS MISC DONATIONS & INCOME UTILITIES

50,000.00 6,000.00 37,000.00 5,500.00 2,000.00

Revenue Revenue Revenue Revenue 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

BUDGET AMENDMENT REQUEST FOR CITY OF SAUGATUCK 06/17/2026

GL NUMBER

DESCRIPTION

2025-26 AMENDED BUDGET

2025-26 REQUESTED ADJUSTMENTS

2025-26 FINAL AMENDED BUDGET

Fund 101 - GENERAL FUND 101-000-402.000 REAL PROPERTY TAXES 101-000-445.000 PENALTIES & INTEREST 101-000-447.000 ADMINISTRATION FEE 101-000-478.000 PERMIT FEES 101-000-543.000 STATE GRANTS - PUBLIC SAFETY 101-000-548.000 * STATE GRANTS 101-000-643.000 CHARGES FOR SERVICE 101-000-651.000 OVAL BEACH FEES 101-000-652.000 * OVAL CONCESSION 101-000-655.000 POLICE & ORDINANCE FEES 101-000-665.000 INTEREST EARNED 101-000-670.000 BOAT SLIP FEES 101-000-682.000 USE TAX & ELECTION FEES 101-000-697.000 TRANSFER FROM FUND BALANCE

2,500,000.00 15,000.00 128,000.00 125,000.00

1,200.00 590,000.00 100,000.00 1,750.00 200,000.00 28,000.00 18,500.00 1,148,963.00

10,880.00 4,337.00 3,006.00 55,000.00 1,419.00 2,128.00 1,200.00 125,000.00 (21,761.00) 500.00 80,000.00 (4,000.00) 4,000.00 (509,609.00)

2,510,880.00 19,337.00 131,006.00 180,000.00 1,419.00 2,128.00 2,400.00 715,000.00 78,239.00 2,250.00 280,000.00 24,000.00 22,500.00 639,354.00

250,000.00

(25,000.00)

225,000.00

135,000.00 60,000.00

6,000.00 (10,000.00)

141,000.00 50,000.00

68,000.00 2,500.00 41,000.00 9,000.00 3,600.00

2,000.00 1,000.00 (10,000.00) 1,000.00 500.00

70,000.00 3,500.00 31,000.00 10,000.00 4,100.00

44,000.00 5,600.00 1,600.00 3,000.00

1,500.00 4,000.00 500.00 500.00

45,500.00 9,600.00 2,100.00 3,500.00

1,300.00 41,000.00 1,500.00 750.00

(1,000.00) 1,000.00 (1,000.00) 1,000.00

300.00 42,000.00 500.00 1,750.00

10,500.00 11,500.00

1,000.00 (2,000.00)

11,500.00 9,500.00

Dept 101 - COUNCIL 101-101-803.000

LEGAL FEES

Dept 173 - CITY ADMINISTRATION 101-173-702.000 101-173-803.000

SALARY/WAGES LEGAL FEES

Dept 215 - CITY CLERK 101-215-720.000 FRINGE BENEFITS 101-215-727.000 OFFICE SUPPLIES 101-215-801.000 * CONTRACTUAL SERVICES 101-215-803.000 LEGAL FEES 101-215-850.000 TELEPHONES

Dept 253 - CITY TREASURER 101-253-720.000 101-253-727.000 101-253-850.000 101-253-860.000

FRINGE BENEFITS OFFICE SUPPLIES TELEPHONE EDUCATIONAL TRAINING

Dept 257 - ASSESSING 101-257-727.000 101-257-801.000 101-257-807.000 101-257-900.000

OFFICE SUPPLIES CONTRACTUAL SERVICES TRIBUNAL CHARGEBACKS PRINTING & PUBLISHING

Dept 265 - CITY HALL 101-265-702.000 101-265-801.000

SALARY/WAGES CONTRACTUAL SERVICES

BUDGET AMENDMENT REQUEST FOR CITY OF SAUGATUCK 06/17/2026

GL NUMBER 101-265-920.000

DESCRIPTION UTILITIES

2025-26 AMENDED BUDGET 5,200.00

2025-26 REQUESTED ADJUSTMENTS 1,000.00

2025-26 FINAL AMENDED BUDGET 6,200.00

12,000.00

1,000.00

13,000.00

226,000.00 170,000.00 3,000.00 125,000.00 107,000.00 35,000.00

15,000.00 (10,000.00) 2,000.00 (25,000.00) 35,000.00 (10,000.00)

241,000.00 160,000.00 5,000.00 100,000.00 142,000.00 25,000.00

48,000.00 30,000.00 4,200.00

3,000.00 (6,000.00) 2,500.00

51,000.00 24,000.00 6,700.00

27,000.00 105,000.00 30,500.00 20,000.00 30,000.00

5,000.00 (50,000.00) 15,000.00 (5,000.00) (20,000.00)

32,000.00 55,000.00 45,500.00 15,000.00 10,000.00

22,000.00 4,700.00 2,000.00 10,000.00 37,000.00 2,500.00 328,000.00

5,000.00 1,000.00 1,000.00 10,000.00 10,000.00 1,000.00 30,000.00

27,000.00 5,700.00 3,000.00 20,000.00 47,000.00 3,500.00 358,000.00

45,000.00 5,000.00 50,000.00

(20,000.00) (2,000.00) (20,000.00)

25,000.00 3,000.00 30,000.00

275,000.00

(200,000.00)

75,000.00

415,000.00 95,000.00 70,000.00 63,000.00

2,000.00 38,000.00 30,000.00 138,000.00

417,000.00 133,000.00 100,000.00 201,000.00

Dept 301 - SHERIFF 101-301-702.002

RESERVE OFFICERS

Dept 441 - PUBLIC WORKS 101-441-702.000 SALARY/WAGES 101-441-720.000 FRINGE BENEFITS 101-441-930.000 REPAIRS & MAINTENANCE 101-441-945.000 CAPITAL OUTLAY 101-441-946.000 EQUIPMENT RENTAL 101-441-960.000 * SIGNS

Dept 721 - PLANNING/ZONING 101-721-702.000 101-721-720.000 101-721-727.000

SALARY/WAGES FRINGE BENEFITS OFFICE SUPPLIES

Dept 751 - PARKS & RECREATION 101-751-730.000 SUPPLIES 101-751-801.000 * CONTRACTUAL SERVICES 101-751-920.000 UTILITIES 101-751-928.000 TRASH 101-751-960.000 * SIGNS

Dept 756 - OVAL BEACH 101-756-730.000 SUPPLIES 101-756-850.000 TELEPHONE 101-756-900.000 PRINTING & PUBLISHING 101-756-930.000 * REPAIRS & MAINTENANCE 101-756-946.000 EQUIPMENT RENTAL 101-756-960.000 SIGNS 101-756-970.000 * CAPITAL OUTLAY

Dept 758 - OVAL CONCESSION 101-758-702.000 101-758-720.000 101-758-730.000

SALARY FRINGE BENEFITS SUPPLIES

Dept 965 - TRANSFERS 101-965-998.203 * TRANSFER TO LOCAL STREETS

Fund 203 - LOCAL STREETS 203-000-402.000 203-000-538.000 203-000-665.000 203-000-697.000

LOCAL ROAD MILLAGE COUNTY ROAD MILLAGE INTEREST FUND BALANCE

BUDGET AMENDMENT REQUEST FOR CITY OF SAUGATUCK 06/17/2026

GL NUMBER 203-000-699.000

DESCRIPTION DUE FROM OTHER FUNDS

2025-26 AMENDED BUDGET 275,000.00

2025-26 REQUESTED ADJUSTMENTS (200,000.00)

2025-26 FINAL AMENDED BUDGET 75,000.00

21,000.00 9,000.00 185,000.00

6,000.00 4,000.00 (10,000.00)

27,000.00 13,000.00 175,000.00

17,000.00 8,500.00 11,000.00

1,000.00 (1,000.00) 2,000.00

18,000.00 7,500.00 13,000.00

240,000.00 18,000.00 5,000.00

50,000.00 6,000.00 37,000.00 5,500.00

290,000.00 24,000.00 42,000.00 5,500.00

9,000.00

2,000.00

11,000.00

Dept 463 - ROUTINE MAINTENANCE 203-463-702.000 SALARY/WAGES 203-463-720.000 FRINGE BENEFITS 203-463-801.000 * CONTRACTUAL SERVICES

Dept 464 - WINTER MAINTENANCE 203-464-702.000 203-464-720.000 203-464-727.000

SALARY/WAGES FRINGE BENEFITS SUPPLIES

Fund 661 - MOTOR POOL FUND 661-000-664.000 661-000-665.000 661-000-673.000 661-000-674.000

MOTOR POOL REVENUE INTEREST SALE OF FIXED ASSETS MISC DONATIONS & INCOME

Dept 443 - MOTOR POOL 661-443-920.000

UTILITIES