CITY OF HILLSDALE, MI

Transcription

CITY OF
HILLSDALE, MI
_______________________________________________________
ADOPTED BUDGET
2014-2015
II
TAB LE O F C O N TE N TS
Introductory Information:
Community Information ...................................... ......................................................................................... v– xi
City Manager’s Letter ......................................... ............................................................................................ 1-5
Resolutions ....................................................................................................................................................... 6-8
Budget Process:
Budget Process & Calendar ............................................................................................................................ 9-10
Basis of Budgeting/Accounting ................................................................................................................... 11-12
Organizational Chart ......................................................................................................................................... 13
Organizational Data & Summaries:
Personnel Tables .......................................................................................................................................... 14-16
Fund Structure .............................................................................................................................................. 17-19
Major Revenue Sources .................................................................................................................................... 20
Total Budget Revenue Summary ................................................................................................................. 21-25
Total Budget Expenditure Summary ............................................................................................................ 26-29
Budget Summary (by Fund) ......................................................................................................................... 30-34
Fund Balances ................................................................................................................................................... 35
Changes in Fund Balances ........................................................................................................................... 36-37
Combined Statement of Revenues, Expenditures and Change in Fund Balances ........................................ 38-39
Departmental Revenue and Expenditure Budgets:
General Fund (101)
General Fund Forecast/Graph ........................................................................................................ 40-41
Revenues ........................................................................................................................................ 42-44
Departments ................................................................................................................................... 45-77
Expenditure Graphs ....................................................................................................................... 78-79
Board of Public Utilities
Revenues ............................................................................................................................................. 80
Expenditures .................................................................................................................................. 81-82
Capital Expenditures ........................................................................................................................... 83
Street Funds
Major Streets (202) ........................................................................................................................ 84-92
Local Streets (203) ......................................................................................................................... 93-96
Dial-A-Ride Transportation Fund (585) ..................................................................................................... 97-100
Library Funds
Hillsdale Community Library (271) .......................................................................................... 101-104
Library Improvement Fund (471) ..................................................................................................... 105
Recreation Fund (208) .............................................................................................................................. 106-108
Capital Improvements
Capital Improvements Summary ............................................................................................... 109-110
Capital Improvement Fund (401) ............................................................................................... 111-116
Fields of Dreams (408) ..................................................................................................................... 117
Mrs. Stock’s Park (409) .................................................................................................................... 118
III
Airport Improvement (481) ............................................................................................................... 119
Departmental Capital Outlay ............................................................................................................. 120
Equipment Funds
Revolving Mobile Equipment Fund (640) .................................................................................. 121-124
Fire Vehicle and Equipment Fund (663) ............................................................................................ 125
Replacement Schedules ..............................................................................................................126-131
DPS Equipment Rates .................................................................................................................132-142
Miscellaneous Funds
Miscellaneous Funds Summary .......................................................................................................... 143
Police Dept. Public Relations Fund (274) .......................................................................................... 144
Drug Forfeiture Fund (265) ............................................................................................................... 145
Public Services Inventory Fund (633) ................................................................................................ 146
Department of Public Services Leave Fund (699) ............................................................................. 147
Unemployment Insurance Fund (677) ............................................................................................... 148
Cemetery Perpetual Care Fund (711) ................................................................................................. 149
R.L. Owen Memorial Park Fund (715) .............................................................................................. 150
Stock’s Park Perpetual Maintenance Fund (712) .............................................................................. 151
Component Units
T.I.F.A. (247) .............................................................................................................................. 152-153
E.D.C. (244) ................................................................................................................................ 154-155
Long-Term Debt Service
Bond & Interest Redemption Fund (362) .................................................................................... 156-159
Debt Service Schedules ............................................................................................................... 160-161
Appendix
Financial Policies ........................................................................................................................ 162-163
Assessing Data ................................................................................................................................... 164
Fee Schedule ...................................................................................................................................... 165
Glossary ...................................................................................................................................... 166-169
IV
WELCOME TO THE CITY OF
HILLSDALE
The City of Hillsdale (pop. 8,211) was founded in 1869 and is the county seat of Hillsdale County.
The City is situated amongst the hills and dales of south-central Michigan where the landscape is
dotted with numerous lakes and rivers suitable for fishing, boating, and water skiing. Hillsdale is
within easy driving distance to Ann Arbor, Battle Creek, and Toledo, Ohio and is just minutes away
from the Ohio/Indiana boarder. The City is home to nationally recognized Hillsdale College as well
as many cultural events in the region. For over a century the City has prided itself on its quantity and
quality of manufacturing output, but similar to the rest of Michigan much of this production has
moved to locations such as Asia and Central America. Hillsdale is now in the process of re-inventing
itself as a highly affordable and livable community, with great natural resources, recreational and
world-class educational opportunities and as a home to the arts in south central Michigan
Hillsdale is a home rule city and is administered by a council/manager form of government. The
Mayor is elected at-large, while councilpersons represent their respective wards. The City Manager is
the chief administrative officer and is a contracted employee hired by the council. The Director of
Public Safety is also appointed directly by City Council. All other city employees are hired by the
City Manager with the exception of the Board of Public Utilities (BPU) Director who is appointed by
the BPU Board and the City Manager.
According to City Charter, the budget is required to be adopted by the first Council meeting in June
of the preceding fiscal year. The fiscal year is July 1st through June 30th. Property taxes and State
revenue sharing are the City’s largest revenue sources. Grants and fees are also received from a
variety of sources. The City provides a full array of services including police, fire, trash pick up and
recycling, planning, assessing, library services, economic development incentives and recreation.
Over and above these services, the City also owns its own water, sewer and electric utility and newly
expanded airport.
V
ECONOMIC PROFILE
The single largest revenue source for the City government is property taxes. Residential property
accounts for approximately 50% of the City’s taxable valuation, with total housing units of 3,274. The
City maintains an adequate mix of single family and multi-family units.
Industrial and commercial entities make up the other half of the City’s tax base. Products manufactured
and processed include tools, dies, hydraulic pumps, chemicals, wire, meat products, motor vehicle parts
and accessories, sheet metal products, plastics, screw machine products, clothing, plumbing fixtures,
mill work, castings, and wicker furniture.
State revenue sharing, payments in lieu of taxes (PILOT), and franchise fees round out the other major
sources of revenue received by the city. State Revenue Sharing is budgeted at $800,000, or about 15%
of total general fund revenues. The City receives 3% of gross revenues generated by the water, sewer
and electric utilities, amounting to approximately 9% of general fund revenues. Three local apartment
complexes also contribute to revenue through PILOT payments. Hilltop Apartments pays 10% of its
rental revenues; Hillsdale Place pays 4% (but not less than $25,000.00) of its rental revenues;
Greenwood Village pays 10% of rental revenues for the current year. Comcast cable television pays
approximately $78,000 in franchise fees to the City annually.
LARGEST EMPLOYERS
Employer
Hillsdale College
Principal Product or Services
Private Education
Hillsdale Community Health Center
Hospital
438
Hillsdale County Medical Care Facility
Nursing Home Facility
313
Hillsdale County
Government
195
Hillsdale Community Schools
Public Education
160
Hillsdale Intermediate School District
Public Education
110
City of Hillsdale/BPU
Government/Utility
107
Bob Evans Farms, Inc
Meat Processing
105
County National Bank
Banking
91
The Shane Group
Outdoor, Plumbing, Heating Supplies
88
Approximate
632
Total
VI
2,239
LARGEST TAX PAYERS
Taxpayers
2014
Principal Product or
Service
Essex Specialty Products
Hillsdale Capitol, LLC
Hallett St. Prof. Development Co.
Masco Corporation/Paragon
Forest City Dillon Inc.
Cojm Properties, LLC
Surmac Investments, LLC
Hillsdale Garden Limited H.A.L.
Boyd, Roger Family Trust
OEM windshield
Theater/Save-A-Lot Plaza
Medical Services Building
Manufacturing/OEM
Beacon Hill - apartments
Assisted Living
Kroger Plaza—Retail
Subsidized Housing
Market House—Retail
Precision Gage Inc
Total
Manufacturing/OEM
Taxable
Valuation
% of 2014
Total
Taxable
Valuation
5,432,905
1,553,508
1,457,520
1,301,548
1,288,768
1,192,140
1,132,320
1,071,744
1,070,090
3.83%
1.09%
1.03%
0.92%
0.91%
0.84%
0.80%
0.75%
0.75%
3,933,800
$19,434,343
2.77%
13.60%
There are numerous banking options in Hillsdale. Banking services are provided by Fifth Third Bank,
County National Bank, Southern Michigan National Bank, Flagstar Bank, Monarch Community Bank,
American 1 Federal Credit Union, and Michigan Community Credit Union.
The City’s Board of Public Utilities (BPU) operates the water, sanitary sewer/wastewater treatment and
electric power supply/distribution systems within the City. The BPU owns significant power generating
capacity with a 26% share in a coal-fired plant in nearby Litchfield and additional diesel and natural gas
generating capacity located within Hillsdale.
BPU has 50 megawatts of electrical capacity with
additional future capacity through a 13.2 KV primary line to any secondary voltage required. Electricity
is provided in a looped system rated 99.9% reliable. BPU has also received the American Public Power
Provider Platinum Award. Water is provided through 12 inch water mains with 70 psi from six wells
capable of delivering 3.5 MGD. Sewage is collected in an 8 inch main to an activated sludge treatment
facility.
The City of Hillsdale is the latest recipient of 72 strands of fiber-optic infrastructure through the Merit
network. The final upgrade is a 40 Gbps path between Hillsdale and Lansing. Merit and the Hillsdale
Community have fostered a close working relationship that dates back over 20 years. Working together,
Merit, Hillsdale College and City of Hillsdale/BPU engaged key stakeholders to construct a communitywide local area fiber ring. Now, the REACH-3MC project helped construct additional fiber-optic
infrastructure that makes Hillsdale one of the best connected small towns in the country. The City now
has triple redundant high speed fiber-optic paths to Cleveland, Detroit and Chicago.
Michigan Gas Utilities is the City’s natural gas utility provider. Land-line telephone service is available
through AT&T, Comcast, Frontier Communications and several other smaller providers while cell
phone service is provided by many national and regional carriers.
VII
Since beginning as a sanitarium in 1915 and as a hospital in 1920, Hillsdale Community Health Center
(HCHC) has grown from a humble establishment to a state-of-the-art, 21st century healthcare facility.
The Center includes 88 physician members, 32 health professionals, 47 acute care beds, 39 skilled
nursing facility beds and the ten-bed Dempster W. Muffitt Center for Psychiatric Care. In March 2013,
HCHC opened the MacRitchie North Wing. The addition features 19 beds for the Center’s Skilled
Nursing Unit, while the bottom floor is dedicated to the hospital’s Obstetrics Department.
HCHC is now a technologically advanced health center, utilizing a 64 slice CT scanner and magnetic
resonance imaging, state-of-the-art lab equipment for in-house diagnostics, high-tech critical care and
emergency departments, a modern surgery department, including four surgical suites and an
ophthalmology unit. The third floor is dedicated to the Hillsdale Center for Joint Replacement with
private suites for orthopedic patients as well as a sleep lab diagnostic center. In addition, HCHC has a
large Home Care Department, Home Oxygen and Infusion Chemotherapy Center. The Hillsdale
Community Health Center has continued to expand their physical plant, services, and expertise to meet
the needs of the community: “Large enough to be of service… small enough to care.”
Highway access is provided by Michigan State Route 99 running directly through town mostly in a north
-south manner. US Route12 runs east and west approximately five miles to the north of town. Interstate
94 is just a few miles to the north of US12 and the Ohio and Indiana toll roads (I80/90) are
approximately 20 miles to the south of town. The City operates an on-demand transit service called Dial
-A-Ride, which can provide rides to and from any two points within the City boundaries. Dial-A-Ride
maintains a 4 vehicle fleet of buses and operates between 7:30 a.m. and 4:30 p.m., Monday through
Friday. Three buses operate daily, each of which has 2 wheelchair seats, and approximately 14 regular
seats. The other bus has 21 seats and serves as a back-up.
Rail freight service is provided by Indiana Northeastern Railroad connecting with Norfolk Southern.
The City of Hillsdale owns and operates a municipal airport with a 5,000 foot long run way recently
expanded to handle various sizes of corporate jets.
The Hillsdale Community School District maintains a high school, a middle school, and two elementary
schools, with a total enrollment of 1380 students as of the 2013/2014 school year. The Hillsdale
Community School District prides itself in providing comprehensive K-Adult Education. The school
district also provides Advanced Placement courses enabling students to earn college credits in three
areas. Strong vocal and instrumental programs as well as athletics programs are also integral parts of the
school district. There are two charter schools also located in the city. Will Carleton Academy with 362
students offers K-12 education. The K-8 self-contained program emphasizes phonics instruction and
content rich core subjects while the high school curriculum emphasizes core academics and the arts,
preparing students for success in college or the work force. Students may also choose from a wide
variety of extracurricular and MSHAA athletic programs. Hillsdale Preparatory has a total enrollment of
73 students offering K-8 education. Hillsdale Academy, a K-12 private school operated by Hillsdale
College, has a total enrollment of 193, 121 in K-8, and 72 in 9-12 for the 2013-2014 school year.
The Hillsdale Workforce Development and Technology Center is located in the heart of the Hillsdale
Manufacturing and Technology Park. The center is operated by the Hillsdale County Intermediate
School District and provides educational and vocational training programs meeting the needs of today's
workforce.
Jackson College (formerly Jackson Community College) has a satellite campus in Hillsdale with an
average enrollment of 500 students. The LeTarte Center offers classes to develop skill sets, achieve
certificates and complete degree programs. Students have the ability to complete a number of those
VIII
programs completely in Hillsdale. The LeTarte Center provides seven new smart classrooms including
a new science lab, two new computer labs, four new classrooms, and a student lounge. The Hillsdale
LeTarte Center is pleased to work with area schools, businesses, and industry to meet the needs of the
Hillsdale Community.
Hillsdale College, founded in 1844 has a current enrollment of 1,434 students. Situated on more than
300 acres, the College is an independent, nonsectarian, co-educational, residential institution. Hillsdale
College has attracted students from all 50 states. College facilities are available to people of the community for many purposes as well as college athletic events. The College’s Mossey Library and Richardson Heritage Library are open to residents of the community. Slayton Arboretum, an 80-acre Nature
Laboratory and Children’s Garden is also available to residents of all ages. The Sage Center for the
Arts offers theater productions and musical performances in its 400-seat auditorium and offers art exhibits free to the public. The Dow Leadership Conference Center and hotel provides training for national firms as well as meeting rooms and services for local businesses and is utilized by many industrial,
commercial, and educational groups.
The College has just completed building the Margot V. Biermann Center, a new tennis/track facility,
along with a complete renovation of the Jessie Philips Arena. Currently plans are underway for a major
expansion of the Dow Conference Center and Philips Auditorium which will provide expanded dining
and conference areas for a greater number of visitors to the College lecture series and CCA programs.
The College and community look to the future for an addition of a chapel/performance building, two
new residents halls, an archive addition to the library and renovations to several existing facilities, including residence halls, and the Knorr Center.
Hillsdale offers many recreational facilities and opportunities, including city parks, swimming, rollerskating, tennis, boating, water skiing and fishing. The Hillsdale Golf and Country Club and 2 public
golf courses provide golfing opportunities in close proximity. Baw Beese Lake is home to Waterworks
Park, Owen Memorial Park and Sandy Beach as well as docking space for boaters. A paved biking/
hiking trail and the Fields of Dreams sports park on the north edge of town, provide additional sources
of recreation. Mrs. Stock’s Park, located in downtown Hillsdale, has been under renovation for 3 years
and offers summer music concerts, art shows and family gathering areas. Hillsdale College offers many
sporting events, plays, and concerts. The College also makes its modern sports complex available to the
public for swimming, racquetball, weight training, walking, and other gymnasium activities on a membership basis.
Library services, in one form or another, have been offered for nearly 125 years in the city of Hillsdale.
In 1879 a group of women established a library association formed with the intention to “circulate good
literature among the people of Hillsdale.” The books they collected would eventually become the foundation of the Mitchell Public Library, which opened its doors in 1908, with the donation by Charles
Mitchell of his family home for the location of the library on the corner of Manning and McCollum
Streets.
Recently, the City of Hillsdale has received another donation to its collection from John Pulver, a native
of Hillsdale who began his collection of "Michigan" authors, books and ephemera, over fifty years ago.
At his request, this donation of more than 5000 books, letters, and manuscripts will be housed in the
Mitchell Research Center, located on the first floor of the Mitchell Building which now serves the community as a resource for research in family and local history. The Mitchell Research Center cares for a
collection of approximately 3000 documents, books, and historical records.
IX
The Mitchell Public Library served Hillsdale for 95 years until the construction of the Hillsdale Community Library in 2003, a $2 million state-of–the art library building located on the corner of Manning and Bacon Streets in the central business district. Growing from the initial collection of 2,666
volumes, the Hillsdale Community Library collection currently stands at over 44,000 volumes and
continues to grow.
The new library also includes dedicated space for children’s programming, a young adults’ area and
expanded technology. The new facility offers spacious community meeting rooms that not only provide programming space for the library, but also for local civic and other organizations to use for
presentations and meetings. Each year the library circulates over 60,000 books. Programs for children serve approximately 3,464 children each year.
Numerous churches are located in and around the City providing a range of worship opportunities for
residents. Churches located in Historic Downtown Hillsdale are significant contributors to the Victorian setting of Hillsdale and are included on the National Register of Historic Places.
Like many small towns in the Midwest, Hillsdale has lost a large part of its manufacturing job base
over the last 20 years; however, there has recently been significant investment in new and automated
equipment by the remaining firms. While this investment adds greatly to efficiency and productivity,
it does not add proportionately to new jobs the way it would have in prior years.
In the two year, Hillsdale has welcomed two new companies to its manufacturing base. In September
2012, Paragon Metals, Inc., a worldwide manufacturer, announced it would invest $20 million into a
Hillsdale location over the next three to five years, creating 150 new jobs. Paragon Metals, Inc.
moved into the Alsons 134,000-square-foot facility. In August of 2013, Hartzell Veneer Products
located in a 35,000 square foot building in the Manufacturing and Technology Park and immediately
began a 36,000 square foot addition. This company, specializing in wood products since 1865, produces veneers for customers in the upper mid-west and throughout the country. In addition, commercial renovations have occurred in every major car dealership in the City and plans are underway for
expansions at several other industrial locations.
X
The following table reflects the breakdown of employment by major industry groups for the City of
Hillsdale residents and the State of Michigan from the 2010 U.S. Census:
City of Hillsdale
State of Michigan
# of
Workers
% of
Total
Workers
# of
Workers
% of
Total
Workers
Agriculture, Forestry, Mining and Fishing
36
1.0%
54,946
1.3%
Construction
174
4.8%
230,305
5.3%
Manufacturing
668
18.5%
770,715
17.6%
Transportation, Communications & Utilities
36
1.0%
181,648
4.2%
Information
71
2.0%
82,395
1.9%
Wholesale
Retail Trade
93
377
2.6%
10.5%
122,378
507,530
2.8%
11.6%
Finance, Insurance, Real Estate and Rental and
Leasing
61
1.7%
250,855
5.7%
Professional Services
177
4.9%
388,626
8.9%
Public Administration
106
2.9%
164,815
3.8%
Educational, Health and Social Services
1171
32.5%
1,012,153
23.2
Arts, Entertainment, Recreation,
Accommodation and Food Services
466
12.9%
397,267
9.1%
Other Categories of Employment
166
4.6%
206,152
4.7%
3602
100.00%
4,369,785
100.0%
Total
XI
. April 7, 2014
Mayor Sessions & City Council Members
City of Hillsdale
Dear Mayor, Council and Hillsdale Residents,
This document contains the fiscal year 2014-15 Budget for the City of Hillsdale which reflects the overall
stated goals and strategies of the City Council. This budget contains appropriations of $9,614,980 compared to
the 2013-14 budget of $9,074,050. The $540,930 increase is attributed to increased grant activity. This budget
anticipates obtaining federal and state funding for airport expansion, a major street project, rental rehabilitation
and blight elimination, and transit operations. The city also receives contributions and donations from local
fundraising activities for enhancements to Mrs. Stocks Park, Fields of Dreams and the Library.
This flurry of capital activity is exciting and much needed in this community, but it comes with a heavy price.
This proposed budget is anticipating spending down its cash reserves in the General Fund to reflect less than
15% of anticipated expenditures and will virtually deplete all capital project resources.
Budget Process
A strategic planning methodology implemented by Council has been incorporated into this budget. At
council’s direction, City personnel have developed strategies they believe will govern the direction of the City
in this upcoming fiscal year and provide direction well into the future. Specific, measurable tasks are being
developed so that Council, City personnel, and residents can all know and assist in their implementation to
achieve the desired end result. The City staff and elected officials communicate to residents through speaking
engagements with various groups and organizations presenting the priorities and strategies of the City while
being able to engage residents in dialogue on issues that face the community. This provides open ended
question and answer forums which have received positive feedback from participants.
Priorities
As stated above, the council has identified four priorities for the community. This budget has been prepared
using these four categories as a catalyst.
Improving Streets Using the accumulated resources set aside for capital improvements, this budget funds a
major street project that more than doubles our investment.
Economic Development Since 2006 the Board of Public Utilities has funded an economic development
position. This budgets assumes that will continue. In the past several years, the City has contracted with
Hillsdale Policy Group for those services. Their focus is on encouraging, developing and establishing private
sector projects what will provide capital investment, employment, and enhance the tax base within the city. As
a result of their efforts, the city has secured rental rehabilitation and Community Development Block Grants for
the rehabilitation of blighted or underutilized buildings in the downtown district.
Increase Tax Base This goal goes right along with the economic development priority. Hillsdale Policy Group
and the Tax Increment Finance Authority (TIFA) are working to improve and beautify downtown buildings.
The city has also restructured the Assessing, Code Enforcement, and Planning departments. This is the only
area within the city that has actually increased in staffing levels. We now have a planning administrator, a
staffed code enforcement office and an assessor/code enforcement officer. These individuals will work to
insure that properties are appropriately assessed, provide assistance to those wishing to expand, build, or
renovate properties, and enforce city ordinances that will make neighborhoods more attractive and inviting to
prospective buyers.
Communication It is councils desire to be transparent in all its operations. This budget continues to fund the
live-streaming of their bi-monthly council meetings. Other ways of utilizing the internet and social media are
being explored
General Fund Revenues
Overall General Fund revenues for 2014-15 are projected to decrease by more than 15% from the prior year’s
estimations. Last year’s budget contained $1.3 million for rental rehabilitation program through the Michigan
State Housing Development Program (MSHA). That program is just now getting started. However, it will
not be as large as initially believed, nor will it be completed in the 2013-14 budget year. Consequently the
2014-15 budget contains a scaled back version of that program. Without that influx of this revenue in either
budget, the operating revenue decreased almost three percent (2.81%).
Almost half of all General Fund’s
revenue comes from property
taxes. These revenues are projected
to decline by almost four percent
(3.94%) this year. This is the sixth
consecutive year that property tax
revenues have declined.
The
reason for this decline is slow
recovery of the local economy,
which continues to put downward
pressure on property values.
Taxable value in the City of
Hillsdale has dropped $19,943,749
over the past ten years. This
budget year, the city will collect
$317,400 less in tax revenues than
it did in 2005.
The second largest source of funding comes from state shared revenues. These revenues are projected to
increase about three percent (3.12%). The State Revenue Sharing program distributes sales taxes collected by
the State of Michigan to local governments, villages, townships, and cities. The distribution of funds is
authorized by the State Revenue Sharing Act, Public Act 140 of 1971, as amended (MCL 141.901). Funding
for the State Revenue Sharing program consists of dedicated revenues outlined by the State Constitution as
15% of the 4% gross collections of the state sales tax. The State legislature has historically distributed by
statute 21.3% of the 4% gross collections of the state sales to local governments. The constitutional portion is
distributed on a per capita basis. The Legislature must appropriate whatever is calculated. It cannot reduce or
increase the constitutional portion. Since state law sets the statutory portion, the Governor and legislature
have the ability to adjust the distribution amount. State budget negotiations for the fiscal year 2012 budget led
to the elimination of statutory revenue sharing and the creation of the Economic Vitality Incentive Program
(EVIP) is an attempt to reward local governments for “best practices.” This program requires local agencies
to comply with three categories to receive payments. The categories include accountability and transparency,
consolidation of services and unfunded accrued liability plan. Communities receive one-third of this funding
for each category they meet. The 2015 State budget legislation includes the EVIP program with a few
modification. At this time, nothing has been formally passed by the Legislature, so what exactly the three
criteria will look like and how much money will be received for completing each category is uncertain.
The city successful met the criteria for all three categories in fiscal years 2011-12, 2012-2013 and so far in
2013-14 it has completed the first two. The third category must be submitted to the State by June 1, 2014.
There is no reason, at this time, to believe that the city will not be able to meet this deadline as well. The 2014
-15 budget was prepared with the assumption that the EVIP and the constitutional revenue sharing will be
realized at its fullest potential.
2
Even though the City has maximized its potential state shared revenues, the total amount of revenue sharing
received has steadily declined since 2002. In fiscal year 2001-02 the General Fund recorded receipt of
$1,139,657 in state revenue sharing. In fiscal year 2014-15 we anticipate receiving $825,000. That is a
reduction of 27% or $314,657 within a thirteen year period.
Payments in lieu of taxes (PILOT) are expected to increase over two percent (2%) from the prior year’s
estimated levels. PILOT payments are payments made to the city instead of (in lieu of) paying property taxes.
The city receives these payments from three housing developments located in the city which pay 3-10% of their
annual rents minus utilities. The Board of Public Utilities pays three percent (3%) of its gross receipts in lieu
of paying taxes.
Continuing to function under these financial restraints has been an extremely difficult challenge. Finding
additional revenue streams is imperative for this community if it is to be viable into the future. Without it, not
only will capital investment in infrastructure be hampered but vital community services will be reduced or nonexistent.
General Fund Expenditures
General Fund expenditures can be separated into six categories; personnel, operating, contractual services,
capital outlay, debt service and transfers out. The bulk of General Fund expenditures, thirty-seven percent
(37%) are personnel related. Personnel costs consist of employee wages and fringe benefits. Regrettably, this
budget reflects yet another reduction in staff and no wage increases were anticipated for any City employees.
Fringe benefit costs have been aggressively managed in the last decade by city administration to minimize
costs. The various employee insurances have been reconfigured over the years (disability, life, and health) in
an effort to keep these costs as low as possible. All employees now contribute 20% of the premium cost for
their health insurance.
The city’s pension program is managed by the Municipal Employees Retirement System (MERS) of Michigan
and was over-funded for nearly 20 years. It was not until 2001 that the city was required to make employer
contributions based on a percent of payroll. In this budget the city will contribute from 4.57% to 19.62% of
payroll into the retirement system. The percentages vary depending on which division of MERS the employee
is in. Each bargaining unit or job classification has its own division, i.e. Police, Fire, Teamsters, etc. The
percentage paid is determined by MERS on an annual basis and is a result of their annual review of each
division’s assets and pension liabilities.
Other Funds
This document contains budgets for the City’s twenty-two funds and the Board of Public Utilities (BPU) three
funds. The BPU puts together its own budget report, but the numbers are included here for reference purposes.
3
The General Fund is the city’s largest fund. It has several other funds that are noteworthy. The two most
familiar are the Major and Local Street Funds. The revenues for these two funds are projected to be up about
one and one half percent (1.5%). These revenue streams represent a portion of the gasoline tax refunded back
to municipalities for road maintenance only. Revenue is shared with communities based on the number of
gallons sold during a given period of time. Expenditures for both these funds are comparable to previous years.
The other two relatively large funds are capital improvement funds. One is the general Capital Improvement
Fund (401) and the other is the Airport Improvement Fund (481). Both of these funds are used primarily to pay
for large capital expenditures like street projects. The airport is strictly used for capital projects related strictly
to the airport. These budges both contain grant funding from state and federal sources.
The Library Fund (271) revenues come from two primary sources: a one mill property tax levy, and penal fines
from the county court system. There is no appropriation or subsidy given to them from the General Fund.
The remaining city funds either receive their funding directly or indirectly from the General Fund, or from
charges for services, or contributions and donations, and/or grants. Some have a special purpose (Special
Revenue Funds) such as the Recreation Fund which provides recreational activities for city residents. Other
funds (Internal Service Funds) are used to service other departments of the city, such as the Revolving Mobile
Equipment Fund (640). That fund maintains, purchases and repairs police cars and the Department of Public
Services vehicles. These vehicles are used in many departments and funds.
Meeting the Public Priorities of Capital Improvements
Dealing with declining revenues, staff reductions, and ever increasing operational costs, addressing the critical
infrastructure needs of our community like streets, storm sewers and sidewalks has proven to be a daunting
task. This budget appropriates more than $2 million for various capital improvement projects throughout the
city. These revenues come from federal and state grants and contributions and donations from residents. The
capital projects planned in this budget include: $20,000 for parking lot repairs;$5,650 building improvements at
the Mitchell Research Center; $20,000 for computer software/hardware upgrades; $20,525 for new dugouts on
one of the three ball fields at Fields of Dreams; $25,025 for wrought iron fence and installation, plantings, and
extension of a memorial walkway at Mrs. Stocks Park; $1,095,500 for airport related expansion; TIFA is
anticipating the purchase of a building to assist with building revitalization for $250,000; and one street project,
State Street from Wolcott to the city limits for $650,000. The only equipment purchases planned are for this
budget is one police patrol car and some small equipment totaling $39,000. The transit system anticipates
receiving $115,000 in grant funding for the purchase of one replacement bus.
As Hillsdale’s City Council has functioned for many years with a pay-as-you-go approach for capital projects,
the city has no outstanding debt obligations. The Board of Public Utilities (BPU) has two revenue bond issues
still outstanding, one of which will be paid off in October 2014.
Cash reserves are getting seriously low. This will be the third consecutive year that we have had to dip into
reserves to balance the budget. This budget will use $74,695 of the city’s estimated $742,141 fund balance at
June 30, 2014 in General Fund. This will reduce the fund balance in that fund to around 15% of projected 2015
expenditures. The city ended the 2013 fiscal year with a General Fund fund balance of 18%. Approximately
three percent of that will be spent in 2014. Government Finance Officers Association (GFOA) best practices
recommends retaining a minimum two (2) months’ worth of expenditures in reserves. That would equate to
about 17%. In light of this, the city is facing serious financial challenges in the coming year.
Impact of Capital Improvement spending on future Operating Budgets
It has become increasing evident that we are losing the infrastructure improvement battle. This past winter was
extremely hard on our already over taxed streets. Not only was the winter hard on the streets, but also on our
budgets. Last fall the city reconstructed Charles Street. The year before that, State Street. The State Street
project was funded, in part, by a Small Urban Grant. This budget plans to reconstruct the remaining portion of
State Street, from Wolcott to the city limits. These projects, while desperately needed, have placed a heavy
burden on an already overburdened revenue supply. The reality is that we spent fund balance in order to
accomplish these projects. As cash reserves will be at seriously low levels by June 2015, major changes in the
revenue supply or a drastic reduction in expenditures will have to be accomplished or there will not be any
capital street projects in the next 2 – 5 years.
4
Our biggest challenge
By far the most difficult issue we face in our community is how to pay for the critical infrastructure improvements
needed. Many of our roads were never constructed properly with an adequate sub-base or drainage. The cost to
address these needs with today’s dollars is more than $39 million plus. That clearly exceeds the city’s ability to
pay for them. We are a mature city, surrounded by developed township properties, with little growth potential, in
property values or population. With the loss of industry over the past decade, those goals seem even more difficult
to achieve.
The economy has been inching its way back to health. Economic recovery is slow. Considering what the city has
lost in revenues, the council has some hard decisions to make. The most desired way to elevate this challenge is to
grow our way out. Given the economic profile of the community that could take a very long time. Another way is
to seek out new revenue sources to overcome the continued shortfalls. Yet no one wants to pay more taxes. While
all of us would like to see the roads repaired and City services expanded or enhanced, without this revenue source
there is little hope this work will be done and a certainty that services will also be reduced.
Past Successes & Future Challenges
Throughout the year, City staff has worked with a variety of community groups which have played a significant
role in renovations/restoration of various recreational facilities in the City. The efforts of these volunteers in collaboration with City Staff are truly a success story. Use of Mrs. Stocks Park as a site for weddings, summer evening concerts and other events continues to grow. Phase III improvements to Sandy Beach, the installation of new
playground equipment will be installed this spring. Recreation programs and use of the Fields of Dreams continue
to serve Hillsdale’s citizens and increase economic development through sanctioned tournaments attracting individuals from various locations.
Several years ago, the foresight of the Board of Public Utilities (BPU) Director Rick Rose, along with other local
governmental and educational entities, resulted in a collaborative effort to locate the Merit Fiber Optic Network
through Hillsdale. The Merit Network has now been completed providing a 40 gbps path between Hillsdale and
Lansing rendering Hillsdale “one” of the best connected areas in the county. This valuable connection allows
Hillsdale to become an even more attractive location for technology based business and industry.
While street conditions remain a major issue, we have had a measure of success in recent years. As already mentioned, last year we were able to reconstruct a local street (Charles) after years of being in a deteriorated condition.
That was the first local street reconstruction done since the 1990’s.
The airport expansion project has added approximately $5 million in assets with the City’s contribution being 2.5 5% and the remainder being provided through State and Federal grants (monies which were only available for airport improvement projects).
The City of Hillsdale, as well as other major organizations within the City, such as the local hospital, the community’s schools, Jackson Community College and Hillsdale College continue to face economic challenges in the
year ahead. However, if all parties work cooperatively and in collaboration, we can meet the challenges to make
our community successful, not only financially but as a standout in terms of what it has to offer its residents, students and visitors.
According to our City Charter, a budget must be approved by the City Council by its first June meeting. The
budget may be amended from time to time as needed throughout the year by a simple majority vote of Council.
Thank you for your efforts in considering this budget and your contributions to the success of the City of Hillsdale.
CITY OF HILLSDALE
Linda Brown
City Manager
5
BUDGET PROCESS & CALENDAR
Planning & Goal Setting
This year no formal planning session was conducted. Council instead has set only four “goals.” They have chosen to focus on the following four areas:




Improving Streets
Economic Development
Increasing Tax Base
Communication
The City Manager directed each department to prepare their departmental goals and objectives around these four topics.
Collection of Data
The various City boards and commissions discuss up-coming projects and plans in their January meetings and forward that information to the appropriate
city department to be included in the budget discussions. The Finance department distributes budget packets to all department heads at this time. With
this information they prepare their requested budgets with their departmental goals and objectives as their guides.
Budget Preparation
It is the ultimate responsibility of the City Manager to develop a recommended budget to present to Council. During the month of February, the City
Manager and the Finance Director meet with each department head to review their budget requests. These meetings provide a good forum to discuss
each department’s contribution to the City’s overall goals and objectives and what resources will be available to them. This also provides for a good
review of their current budget performance. In March the final document is created.
Budget Approval
The budget document is submitted to Council at their first meeting in April as stipulated by the charter. This year to give Council more of an opportunity
to guide the development of the budget, the Council Committees met during the last two weeks of February with the City Manager and staff to review the
preliminary recommended budgets. Any changes the Committees requested were implemented into the final version before it was assembled and
distributed to Council in April. The public is given an opportunity to review the budget and make comments at a public hearing in May. At their last
meeting in May, Council approves the budget ordinance and gives millage rate authorization to the Treasurer to levy related taxes.
9
BUDGET PROCESS & CALENDAR
continued
Budget Amendments
The City Manager is authorized to transfer budgeted amounts between departments within any fund; however, any revisions that alter the total
expenditures of any fund must be approved by the City Council. If changes to the budget become necessary, the City Manager submits the proposed
amendments to Council for their approvals as needed throughout the year.
Progress Calendar
January 23
Worksheets distributed to all Department Heads
January 23- February 14 Meetings with various boards/committees to discuss budgets and projects for 2014-2015.
February 14
All Department Head budget sheets, capital projects expense sheets and supporting documentation turned in to Finance
Department.
February 14 - 20
Finance Department keys data into computer and submits first draft to City Manager.
February 14 - 28
Department Heads meet with City Manager and Finance Director to discuss budgets.
March 1 - 15
City Manager and Finance Department prepare Manager’s recommended budget.
March 1 - 15
Council Standing Committee meetings for departmental budget review.
March 15-31
Finance Department updates/edits final budget documents.
March 31 - April 7
Electronic version of budget prepared for distribution to council.
April 7
Council receives electronic budget and sets Budget Hearing for May 5.
April 21
Notice in newspaper for hearings on budget and the Proposed Budget on file for public inspection.
May 5
Council holds Budget Hearing.
May 19
Council approves the budget, and approves the full millage rate authorizing the City Treasurer to levy the taxes.
10
BASIS OF BUDGETING/ACCOUNTING
Basis of Budgeting
Annual budgets are adopted on a basis consistent with accounting principles generally accepted in the United States of America for all City
funds including its Capital Improvement Funds. The General Fund budget is adopted on a functional basis, while all other budgets are
adopted on a fund basis.
 Property taxes and other revenues that are measurable and available for use are budgeted as revenue on the basis of when they are
earned. Other revenues such as fines and forfeitures, admissions, contributions, etc. are recorded when received.
 Revenues from special assessments are budgeted on the basis of when the assessments are due.
 Principal and interest payments on outstanding debt are budgeted on the basis of when they are due and payable.
 Payments for acquisition of materials and supplies inventories and fixed assets are budgeted on the basis of when the obligation is
incurred.
 All other expenditures are budgeted on the basis of when the expenditure is incurred and payable.
 Appropriations for depreciation and year-end vacation and sick leave accruals are not made in the enterprise funds.
 All appropriations lapse at the fiscal year end.
Basis of Accounting
Basis of accounting refers to when revenues and expenditures are recognized in the accounts and reported in the financial statements. It also
relates to the timing of the measurements made, regardless of the measurement focus applied.
All governmental, expendable trust and agency funds are accounted for using the modified-accrual basis of accounting for all governmental
fund types, including General Fund, Special Revenue Funds, Trust Funds, and Debt Service Funds. For Enterprise and Internal Service
Funds, the City uses the full accrual basis of accounting.
Governmental fund revenues are recognized when they become measurable and available as net current assets. “Measurable” means the
amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used
to pay liabilities of the current period. The government considers property taxes as available if they are collected within the 60 days after the
year end. A one-year availability period is used for revenue recognition for all other governmental fund revenues. Expenditures are recorded
when the related fund liability is incurred. Principal and interest on general long-term debt are recorded as fund liabilities when due or when
amounts have been accumulated in the debt service fund for payments to be made early in the following year.
11
BASIS OF BUDGETING/ACCOUNTING
continued
All governmental funds and expendable trust funds are accounted for on a spending or “financial flow” measurement focus. This means that
only current assets and current liabilities are generally included on their balance sheets. Their reported fund balance (net current assets) is
considered a measurement of “available spend-able resources.” Governmental fund operating statements present increases (revenues and
other financing sources) and decreases (expenditures and other financing uses) in net current assets. Accordingly, they are said to present a
summary of sources and uses of “available spend-able resources” during a period.
All proprietary funds and nonexpendable trust funds are accounted for using the accrual basis of accounting. Their revenues are recognized
when they are earned, and expenses are recognized when they are incurred.
12
13
PERSONNEL
Department
General Government
Dial-A-Ride
Police
Fire
Public Services
Library
Recreation
Elected Officials *
BPU Management
BPU Administration/Office
BPU Technical Services
Power Plant
Electric
Water/Sewer
Waste Water Treatment Plant
Totals
05/06
8
6
19
4
14
2
1
11
6
4
3
5
5
4
4
96
06/07
8
6
19
4
12
2
1
11
5
3
3
4
7
4
4
93
07/08
8
6
19
4
14
2
1
11
5
3
3
4
6
4
4
94
08/09
9
6
19
4
13
2
1
11
5
3
3
4
6
2
4
92
09/10
9
5
18
4
12
2
1
11
5
3
3
1
6
2
4
86
10/11
8
4
17
4
12
2
1
11
5
4
3
1
6
2
4
84
11/12
8
4
17
4
12
2
1
11
5
4
3
1
6
2
4
84
12/13
7
4
16
4
10
2
1
11
5
4
2
1
6
1
4
78
13/14
14/15
6
4
16
4
12
2
1
11
6
3
2
0
6
3
4
80
7
4
15
4
12
2
1
11
6
3
2
0
6
3
4
80
* All elected officials are part-time.
Part time / temporary employees are utilized at various times throughout the year for a variety of purposes in the following departments: Dial-A-Ride; Recreation,
Fire, Library, Public Services, and BPU. The numbers portrayed here, with the exception of the elected officials, are full-time employees only.
14
* Two part-time positions equals one full-time equivalent.
** All elected officials are part-time.
15
PERSONNEL 2014-2015
City of Hillsdale
General Government
Dial-A-Ride
Police
Fire
Public Services
Library
Recreation
Elected Officials **
Full Time
7
4
15
4
12
1
1
44
Part Time
2
5
20
9
11
45
* Full Time
Equivalents
6
5
19
14
12
5
1
6
68
Board of Public Utilities
Management
Administration/Office
Technical Services
Electric
Water/Sewer
Full Time
Part Time
6
3
2
* Full Time
Equivalents
6
4
2
6
3
2
25
2
6
3
24
* Two part-time positions equals one full time equivalent.
** All elected officials are part-time.
16
FUND STRUCTURE
The accounts of the City are organized by funds, each of which is considered a separate accounting entity. The operations of each fund are
accounted for by providing a separate set of self-balancing accounts which are comprised of each fund’s assets, liabilities, fund equity, revenues and expenditures or expenses, as appropriated. Government resources are allocated to and accounted for individual funds based upon
the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds in this report are
grouped into three (3) fund categories: Governmental, Proprietary, and Fiduciary.
Governmental Funds
The governmental fund category includes the General Fund, Special Revenue Funds, Long-term Debt Funds, and Capital Projects Funds.
The General Fund is used to account for all financial transactions not accounted for in another fund. This fund contains the general
operating expenditures of the local unit including general government services, public safety (police and fire protection), assessing,
building inspection, and general maintenance for the parks, cemeteries, parking lots, street lights, and city buildings expenditures.
Revenues are derived primarily from property taxes, and State and Federal distributions, grant and other intergovernmental revenues.
Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than expendable trusts or major capital projects) that are legally restricted to expenditures for specified purposes:
1. The Major Street Fund derives its revenue from the State Gas & Weight taxes and is used for the maintenance and repair of
the major streets and the state highway (M-99) that runs through the City.
2. The Local Street Fund also gets its revenue from the State Gas & Weight taxes and is used to maintain the neighborhood
streets in the City.
3. The Recreation Fund gets its revenue from the various sporting and athletic program fees it offers residents and non-residents.
It also receives money from the General Fund.
4. Revenue for the Library Fund comes from a dedicated millage, court fines, state aid, and charges for services.
5. The Police Public Relations Fund generates the bulk of its revenue from a benefit golf outing held once a year. The money is
used to purchase supplies to promote public safety awareness in the community.
The Long-term Debt Service Fund is used to record the funding and payment of principal and interest on all debt of the City lasting
longer than one year.
17
FUND STRUCTURE
continued
Capital Projects Funds are used to account for financial resources to be used for the acquisition and construction of major capital
facilities other than those financed by Proprietary and Trust Funds:
1. Capital Improvement Fund expenditures are for major City capital projects such as sidewalks, street reconstruction, etc. Revenues come from federal, state and local grants and the General Fund.
2. Fields of Dreams Fund is used to track construction of Fields of Dreams Park which provides baseball/softball fields and other athletic activities. Its revenues come from grants and community fundraisers.
3. Mrs. Stock’s Park Fund was created to renovate a City park by that name. Its revenue comes from grants and community donations.
4. Airport Improvement Fund receives revenue from hanger rentals, fuel flowage fees, and land leases. The expenditures in this
fund are for capital improvements to the airport.
5. Library Improvement Fund expenditures are for capital improvements to the Library facilities and its revenues come from
community contributions/donations and grants.
6. The Three Meadows Fund was established to construct infrastructure in a new housing development of the same name in the
City.
Proprietary Funds (Enterprise/Internal Service Funds)
The proprietary fund category includes the Enterprise and Internal Service Funds.
Enterprise Funds are used to account for operations (a) that are financed and operated similarly to private business enterprises
where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis are financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance,
public policy, management control, accountability, or other purposes:
1. The Board of Public Utilities provides water, sewer and electric services in and outside of the City. Its revenues come from
customer charges.
2. The Dial-A-Ride Fund receives its revenues from Federal and State operating grants, user fees, and the General Fund. These
funds are used to provide public transportation to handicapped, disabled, and senior citizens of the City.
Internal Service Funds are used to account for the financing of goods or services provided by one department or agency to other departments or agencies within the city on a cost-reimbursement basis. The City of Hillsdale maintains five such funds:
1. Department of Public Service Leave & Benefits Fund is used to record and distribute fringe benefit costs of the Public Ser18
FUND STRUCTURE
continued
2.
3.
4.
5.
vices staff to different funds based on the tasks they are performing and where the work was done (i.e., General, Streets, Capital, etc.)
Public Service Inventory Fund purchases materials used in the general maintenance of the City. Its revenues come from the
departments/funds that used the material.
Revolving Mobile Equipment Fund derives its revenues from rents charged to the various departments for the use of city
owned vehicles. Those funds are used to operate and maintain those vehicles and to purchase new equipment as needed.
Unemployment Insurance Fund revenues come from the various City departments and are used to self-fund the City’s unemployment insurance program.
Fire Vehicle and Equipment Fund was established to purchase vehicles and equipment for the Fire Department. Revenues in
this fund are from the General Fund.
Fiduciary Funds
The Fiduciary Funds are used to account for assets held by the city in a trustee capacity. These include Expendable Trust, Nonexpendable
Trust and Agency Funds. The City utilizes two Fiduciary Funds at this time:
Expendable Trust funds are accounted for in essentially the same manner as governmental funds. Nonexpendable Trust funds are
accounted for in essentially the same manner as Proprietary Funds since capital maintenance is critical; however, these funds are not
utilized by the City at this time. There are 3 Expendable Trust funds:
1. R.L. Owen Memorial Park Trust Fund was established to make improvements to the R.L. Owen Memorial Park.
2. Cemetery Perpetual Care Fund gets its revenue from the sale of cemetery lots and interest earned on investments. These
funds are used to help offset the costs of maintaining the cemeteries and for capital improvements.
3. Stocks Park Maintenance Fund was established to help offset the cost of maintaining the new renovations in that park. This
fund gets its revenues from donations and interest earned on those monies.
Agency Funds are Custodial in nature (assets equal liabilities). These funds are used to receipt and disburse payroll and tax collections. Everything that comes into these funds is disbursed out:
1. Imprest Payroll Fund is used to disburse payroll and payroll withholdings.
2. Treasurer’s Tax Collection Fund receipts and disburses all the treasurer’s tax collections.
19
MAJOR REVENUE SOURCES
Actual
08-09
09-10
10-11
Budget
11-12
12-13
13-14
14-15
$ 2,762,897
$ 2,735,739
$ 2,573,066
$ 2,669,879
$ 2,379,650
$ 2,361,500
$ 2,245,000
PILOT
487,376
459,320
468,701
481,452
504,990
500,000
510,000
Grants & Donations
994,319
931,995
438,404
333,177
974,191
1,677,135
2,343,320
State Revenue Sharing
1,512,452
1,369,796
1,391,864
1,412,722
1,430,860
1,438,205
1,472,105
Internal Transfers
Other
1,154,276
1,655,789
776,763
1,626,059
1,961,611
1,471,885
1,015,539
1,557,255
883,410
1,498,532
916,615
1,658,480
786,800
1,609,465
Totals
$8 ,567,109
$7 ,899,672
$ ,305,531
$ ,470,024
$ ,671,633
$ ,551,935
$ ,966,690
Property Taxes
20
TOTAL BUDGET REVENUE SUMMARY
Overview
Overall projected revenues for all funds in fiscal year 2014-15 are $8,914,190.
That is a modest four (4) percent increase over the prior year, 2013-14. The
reason for this increase is attributed to $969,000 in grant funding for continued
airport expansion. Last year’s budget contained $1.3 million grant funding for
redevelopment of rental units in the downtown area. The 2014-15 also contains
$600,000 in funding from the Michigan State Housing Development Authority
(MSHDA) for rental rehabilitation grants and blight elimination.
As depicted in the graphs and table on page 20, the major revenue sources are:
property taxes; state shared revenues; payments in lieu of taxes (PILOT); grants
and donations, internal transfers (transfers between funds) and various other
miscellaneous sources. The pie chart shows that property taxes and PILOT
payments combined amount to only 30% of all revenues received or about $2.7
million. State shared revenues, which comes from the distribution of state
collected taxes (sales and gasoline taxes) account for about 17% of total revenues,
or just over $1.4 million. Money received from various federal and state grants
and contributions from service clubs and private citizens this year make up about 26% of total budgeted revenues. Internal transfers between funds equal 9%
of the operating revenue, while all other miscellaneous revenues (charges for services, interest, etc) makes up the remaining 18% of the city’s total revenues.
The largest single source of revenue for the City of Hillsdale is property taxes. Foreclosures and the sluggish real estate market continue to put downward
pressure on property values. The property tax revenues graph clearly depicts what has been happening to the City’s taxable values and property tax
collections over the past ten years. The projected 4.93% decline in these tax revenues of $116,500 from the previous year is directly linked to these issues. It
is evident that the City is facing drastic changes in structure, services provided, and staffing levels unless an additional funding can be found.
At the same time that we are facing declining taxable values, March 28, 2104 Governor Rick Snyder signed a ten bill package that represents months of
negotiations on personal property tax reform. This legislation begins fading out personal property tax in 2016. The exception is the small parcel exemption for
personal property of less than $80,000 true cash value which went into effect December 31, 2013. In the 2014-15 budget personal property tax based on
values under that cap were eliminated. That represents approximately $20,000 in tax revenues for the City. The bills signed by the governor include 100
percent replacement and a more stable reimbursement mechanism for local communities. What that actually looks like will be disclosed in the upcoming days
and weeks. However this budget anticipated that replacement revenue.
21
continued
Property Taxes
As ad valorem real property values continue to decline, consequently so does the tax
revenues. General fund tax revenues are projected to decline approximately 4.9% in this
fiscal year. The millage rate has remained steady for the past ten years at 14.9205 for City
general operating purposes and 0.9947 mills for the general operation of the Library. Taxable
values have declined more than $19 million since 2005. That translates into lost tax revenues
to the City in the past 10 years of $317,400.
The State Revenue Sharing program distributes sales taxes collected by the State of Michigan
to local governments, villages, townships, and cities. The distribution of funds is authorized
by the State Revenue Sharing Act, Public Act 140 of 1971, as amended (MCL 141.901).
Funding for the State Revenue Sharing program consists of dedicated revenues outlined by
the State constitution as 15% of the 4% gross collections of the state sales tax. These tax
revenues are distributed based on statewide tax collections for the two-month period ending
the preceding December 31, February 28, April 30, June 30, August 31 and October 31. The
constitutional portion is distributed on a per capita basis. In the past, the State legislature has
disbursed 21.3% of the 4% gross collections of the state sales tax to local governments as the
statutory amount. The methodology for statutory payments has changed several times over the years. Three years ago, Governor, Rick Snyder introduced the Economic
Vitality Incentive Program (EVIP) In theory this program rewards local governments by returning a portion of the abolished statutory revenue sharing if they follow best
practices in the areas of accountability, consolidation of services, and employee compensation.
If the municipality meets all the criteria for each of these categories by the deadlines outlined by
the program, they receive an amount similar to what was received in 2012. The city met all
three criteria in 2012 and 2013. Thus far it has met two of the three criteria for 2014. The
employee compensation part is not due to the state until June 1, 2014. Staff is working towards
meeting that criterion and anticipates retaining that portion as well. The 2014-15 budget was
prepared with the assumption that EVIP will continue into 2015. This budget projected a
modest 3% increase in the amount for both EVIP and constitutional revenue sharing, based on
news releases from both the State and Michigan Municipal League.
The Major and Local Street Funds receive State shared revenues designated for street
maintenance. The State-collected gas and weight taxes are distributed, according to Act 51, by a
formula based on number of miles of major and local streets in the municipality and the local
entity’s population. In addition, the street funds receive maintenance reimbursement money
from the State for maintaining the State highway (M-99) that runs through town. This fiscal
22
continued
year’s revenue projection for the Act 51 Street revenues reflects an increase of about one and one
half percent (1.5%) from the 2013-14 estimates. These predictions were based on Michigan
Department of Transportation’s (MDOT) revenue projections for the fiscal year 2014-15 and
current year tax receipts.
Metro Act revenues come from telecommunication providers for the use of street rights-of-way.
The State distributes these funds annually. These funds equally split between the Major and Local
Street Funds, are designated solely for work performed in the street rights-of-way. This budget
anticipates the level of these revenues to remain consistent with actual receipts received in 2012-13.
Contributions in Lieu of Taxes
The Board of Public Utilities (BPU), and three housing developments make this payment instead of
(in lieu of) paying property taxes. The BPU contributes 3% of gross revenues generated by the
water, sewer, and electric utilities to the General Fund. Three housing developments pay from three
percent (3%) to ten percent (10%) of rents less utility costs depending on their individual
agreements. Payment in Lieu of Taxes (PILOT) generates about six percent (5.7%) of the city’s
total revenues. This year’s projection was increased about two (2) percent based on current year receipts from the BPU and last year’s payments from the three housing
developments.
Grants and Donations
This category reflects grants received from Federal, State, and local sources as well as contributions and donations from civic organizations, area foundations, businesses,
and individuals. This budget anticipates that more than twenty-six (26.29) percent of total revenues will come from these sources. Over the past ten years, these revenues
have been sporadic simply because of their nature. Typically grants and donations are connected to specific projects and eligibility. That means that they are generally
onetime revenues sources that are not regenerated automatically year after year. There are exceptions to that rule. The city receives grant funding for public safety and public
transit annually. This budget contains $600,000 from Michigan State Housing Development Authority (MSHDA) grants for the purpose of rehabilitating approximately 25
downtown rental units.
The City anticipated receiving a Small Urban Grant from MDOT in the amount of $375,000 for the reconstruction of State Street from Wolcott Street to the City limits.
Those funds are restricted for use on those arterial roads which connect to the urban boundary.
This budget has allocated $918,000 in federal funding and $51,000 of state grants toward the multi-year expansion project at the airport. These funds represent 95% of the
total cost of the project, with the remaining 5% coming from the City.
Dial-A-Ride receives federal and state grant funding amounting to approximately 53% of the transit agency’s operational costs. This budget reflects a total of $181,420 from
these sources. The operational grants are based on a percentage of total eligible operating expenditures. This year DART will receive $53,630 or 16% of eligible operating
23
continued
expenditures from Federal sources and $128,790 or 37.69% for operations from State sources.
There is also a federal grant anticipated for the purchase of one replacement bus for Dial-A-Ride.
These grants cover 100% of the cost. Buses must be a minimum of 7 years old or have been
driven more than 200,000 miles to be eligible for replacement. These grants are not automatic;
they must be reapplied for on an annual basis.
A new trend in local government is searching out contributions for worthwhile community
projects. The Library has been doing that successfully for several years now. It will continue
those efforts in this budget year and hopes to raise more than $20,000 in contributions. This
money will be used to pay the debt service on their new building. This budget anticipates raising
$8,000 to replace their outdated Integrated Library System (ILS). They use this system to
catalog and track all their books. It also provides online lookups of available inventory. The
Library also raises money from community supporters for their highly successful children’s
summer reading program ($2,000). The Library also receives some State Grant funding ($5,000)
which is used to pay for the inter-library loan program. The Fields of Dreams Committee has
been successful over the years at raising contributions to construct that facility. This year they
are hopeful to receive enough to construct dugouts one for its softball/baseball fields. The Mrs. Stock’s Park Committee continues fundraising efforts it began several
years ago to renovate that facility, and anticipates it will raise $25,000 in the next year for further park development.
Internal Transfers
In fund accounting, when funds are moved from one fund to another, the transfer is recorded as
expenditure in the fund transferring the money and revenue in the fund receiving the transfer. The
most common and the typically the largest inter-fund transfers (transfers out) are done by the General
Fund.
This amount has steadily fallen over the past ten years, as the city’s revenue sources have steadily
declined. With fewer dollars left over from general operations, there are fewer dollars left over to
transfer out for other endeavors.
In this budget, the General Fund will receive $142,700 from the Major and Local Street Funds,
Library Fund, Dial-A-Ride, Tax Increment Financing Authority (TIFA) and the Cemetery Fund
combined. Ten percent of the Gas & Weight Tax revenues are transferred to General Fund for
administration of the Street Funds. The Library Fund transfers $2,000 to the General Fund annually
because the Public Service Department shovels sidewalks for them and performs miscellaneous
24
continued
building maintenance. Dial-A-Ride is appropriating a transfer back to General Fund for administrative services provided by other city departments (payroll, financial
reporting, auditing, receipt collection and billing, etc). Part of the eligible Dial-A-Ride expenditures reimbursed by the Federal and State grants include an allocation
allowance for contributed services by other city departments based on a ratio of DART employees to total city employees. The TIFA board has authorized spending $10,000
to hire a temporary employee to work in the downtown district during the summer months focusing on beatification projects in that area. The Cemetery Fund invests the
money received from plot sales utilizing the interest it earns to reimburse the General Fund to help defray maintenance costs of the city’s two cemeteries, Oak Grove and
Lakeview. Annually, the Cemetery Fund transfers $20,000 into the General Fund.
The General Fund transfers money to the Local Street Fund, the Recreation Fund, Dial-A-Ride, and Capital Improvement Fund. These transfers account for about 43% of all
transfers. These subsidies are vital to sustaining the operations in each of these departments. This year the Capital Improvement Fund will receive transfers only from the
TIFA and the General Fund for a combined total of $325,000. This money will be used for street reconstruction projects, parking lot repairs, repairs to the Mitchell Research
Center, the purchase of blighted buildings for revitalization, and some computer software/equipment.
Other Revenues Sources
This category includes, charges for copies, fines, property and equipment rentals, special assessments, employee insurance premium co-pays, all charges for services in the
various departments, industrial park and airport land rentals, interest earned on investments, and miscellaneous other revenues. These assumptions are based mainly on
historical experience, a few contracts and fees charged for the various services. As tax revenues are diminished, fees will continue to be a vital part of government finance.
One major source of these revenues is the sidewalk special assessment program. It is expected to generate $60,000 for fiscal year 2014-15 based on the special assessment
amortization schedule.
In December of 2011 Hillsdale Policy Group was hired to perform economic development duties. This
contract was renewed last December for another year. This budget anticipates this relationship to continue
and budgets $65,000 from the Board of Public Utilities to cover these costs at 100%.
In 1992 the city established a fifteen percent (15%) fund balance policy for General Fund. This money is
then invested in those instruments that are authorized by Act 20 of 1943, as amended and outlined in the
city’s investment policy. In the past, interest income on these investments was a significant source of
revenue for the city generating over $100,000 a year. In the current economic climate, with interest rates
of less than .50%, that income stream has all but dried up.
The last major component of Other Revenues is the equipment rental charges collected by the Revolving
Mobile Equipment Fund (RMEF). This fund charges the various City departments a per hour rental rate
when city equipment is used to do work for that department. This type of fund is referred to as an Internal
Service Fund. These funds are used to account for goods or services given to one department by another
on a cost reimbursement basis. The equipment rental rates charged are listed in the equipment fund
section of this document.
25
TOTAL BUDGET EXPENDITURES SUMMARY
Expenditures
Overview
Total expenditures for the 2014-15 budget are $9,614,980, about six percent (5.96%) higher than for
2013-14 budget. These numbers are a bit misleading. Hillsdale Policy Group, an economic development consulting firm contracted by the City, established a rental rehabilitation program through the
Michigan State Housing Development Authority. Both budgets have expenditures anticipated for a
rental rehabilitation program. The 2013-14 budget included $1.3 million and the 2014-15 includes
$600,000 of these expenditures.
This year’s budget also includes two other relatively large grants. It includes $375,000 from a State
of Michigan Small Urban Grant for the reconstruction of a small portion of State Street, from Wolcott Street to the city limits. Also included is a $989,000 federal and state aeronautics grant for additional work on the airport expansion project.
Expenditures are broken out into five categories: Personnel, operating, contractual services, capital
and internal transfers. As the pie graph indicates, about thirty-seven percent (37%) of the entire
budget is for personnel services. These costs consist of wages and fringe benefits for the City’s forty
-four (44) full-time employees. Operating costs (supplies, training, and general expenses incurred in doing business) make up about eighteen percent (18%) of total expenditures. Contractual services are about twenty-one percent (21%) and capital outlay expenditures contribute around sixteen percent (16%) of the total expenditures. When using fund accounting, monies which are moved from one fund to another are recorded as expenditure in the fund transferring the money and as revenue in the fund receiving
the money. For the 2014-15 fiscal year, these fund transfers ($776,800) account for eight (8%) of all budgeted expenditures. There are no debt service payments necessary
during this budget year. The only outstanding debt for the City is Board of Public Utilities (BPU) revenue bond payments that are accounted for in a separate Board of Public
Utilities budget.
Personnel Costs
Personnel costs impact city budgets more than any other expenditure type with the exception of capital projects. They cover wages and fringe benefits received by all city
personnel. This budget year, staffing and service levels are assumed to decline by one full time position. Wage increases are not anticipated.
Health care and retirement costs are two of the most expensive personnel costs. While the City has taken steps in the past several years to keep these costs down, this budget
anticipates that health insurance cost will rise twenty percent (20%). By contrast, the cost of the city employees’ retirement system (Michigan Municipal Employees Retirement System) has leveled out somewhat over the past couple of years. However, as we look into the future, these costs are staged to go up as the maturing work force has begun to take that leap of faith into retirement. This year’s retirement cost averages about ten and one half percent (10.5%) of total wages.
Estimated wages for union and contractual employees was based on applicable contracts. The City has three unions that affect this budget (Police, Fire, and Teamsters). The
Police and Firefighters union contracts expire June 30, 2015. The Teamsters contract will expire June 30, 2014. Based on these contracts, there are no wage increases anticipated.
26
continued
Holiday and vacation costs were determined by the number of days awarded by contract or established by personnel policy.
Sick and personal days are paid off if not used by the employee according to current personnel policy. This
amount is over and above annual wages. All unused sick days in excess of 30 days are paid off at a factor of
seventy five (75%). Personal days are paid off at one hundred (100%). The number of sick and personal days is
determined by contract or city personnel policy, which ever applies.
Employer FICA costs (Medicare and Social Security taxes) were calculated at 7.65% of total wages of all employees except Police and Fire. Police and Fire rates are: pre-April 1986 hire dates - 0%; since April 1986 1.45%.
Retirement costs have remained relatively stable. The City funds the employee retirement system managed by
Municipal Employees Retirement System of Michigan (M.E.R.S.) as a percent of payroll based on an annual
actuarial. Each bargaining union or employee group have its own subdivision within M.E.R.S. These subdivisions are defined based on the retirement benefit package and contribution levels negotiated by each of the employee groups (Police, Fire, etc.). Contributions for this budget
were calculated using the following percentages: 19.62% of total wages for the Police; for the Fire 10.86%; for the Treasurer 0%; and all clerical staff were budgeted at
4.57%.
Workers Compensation rates are anticipated to increase about 15 - 20% overall due to a four (4%) increase in rates and a 10 - 15% anticipated increase in the city’s employer modifier multiplier. That employer modifier increase is due to several substantial claims being filed in the past year that have a potential to negatively impact this
number.
The City has, for many years, self-funded its Unemployment Insurance by setting aside $100 per fulltime employee annually.
Disability Insurance rate is .60 percent (.60%) of base payroll, excluding overtime and longevity (i.e.
$30,000 base wages X .60% = annual premium of $180.00).
Life Insurance is $81.60 annually per full-time employee except firemen. The firemen’s rate is $102.00
full-time employee per year.
Operating Expenditures
The City has done a good job in keeping operational cost relatively consistent over the past thirteen years
(13) as the Operating Expenses Graph indicates. The projected operational costs this year remain at approximately the same level as the prior year. They account for 18.48% of all city expenditures. These
27
per
continued
costs include supplies, training, and general expenses incurred in doing business.
Operating expenditures also include equipment rental rates. The Revolving Mobile Equipment Fund
(RMEF) charges the various City departments a per hour rental rate when city equipment is used to do work
for that department. These rents pay for the operations, maintenance, and replacement of this equipment.
The Public Services rate schedule is included in this document in the Equipment Funds section. Police vehicles are treated a bit differently. The Police Department pays a per mile fee of $0.75 to the RMEF fund
instead of an hourly rate.
Contractual Services
These costs consist of contracted labor for services not performed by city staff. These services include such
things as software technical support, plumbing and electrical services, legal and accounting services, engineering, mowing, and temporary and seasonal employees. This budget year, these costs represent more than
21.07% of total expenditures. Also included in this category are anticipated costs of street and sidewalk
reconstruction projects.
Capital Outlay
These are large equipment purchases for the various departments as well as building and site improvements, and office furnishings. These appropriations amount to about
15.85% of the total City budget. This budget reflects $1,524,150 in capital purchases. Although street and sidewalk construction are capital purchases, the cost of these items
are identified in this analysis as contractual services. Capital outlay planned for this fiscal year are: $32,000 for construction of signs at Three Meadows Subdivision and the
Industrial Park entrances; Library book purchases of $22,500; $5,650 for Mitchell Research Center building improvements; $20,000 for parking lot repairs; $20,000 for computer hardware/software upgrades; $250,000 for TIFA building rehabilitation/development; $1,020,000 for continued work on the Airport expansion; $115,000 for a Dial-ARide replacement bus; $4,000 for small equipment purchases for the Department of Public Services; and
$35,000 for one patrol car.
Internal Transfers
In fund accounting when funds are moved from one fund to another, the transfer is recorded as expenditure in
the fund transferring the money and revenue in the fund receiving the transfer. The largest and most common
internal transfers are done from the General Fund.
Total transfers amount to 11.26% of this overall budget. General Fund transfers amount to about 59% of all
transfers between funds. These transfers are used to subsidize the local street system maintenance, recreational activities, capital improvements, and public transportation.
The General Fund transfers money to four different funds. The largest transfer in this budget year is to the Lo-
28
continued
cal Street Fund in the of $114,165. This transfer is down $42,582 from last year’s appropriation. A part of
that decrease is attributable to a transfer planed to the Local Street Fund of $25,000 from the Major Street
Fund. The following other transfers are anticipated from General Fund: $60,000 to the Recreation Fund;
$50,000 to the Capital Improvement Fund; and $109,260 to Dial-a-Ride. The Recreation Fund subsidy from
General Fund is up 1.5% as a result of a reduction in program participation. The Dial-A-Ride transfer increased 23% due to a decrease in the State grant funding reimbursement percentage from the state and increased operational costs.
The State of Michigan distributes the gas and weight taxes to local jurisdictions for maintenance of their road
systems. The money is distributed based on population and miles of roads and whether the road is classified
as a major or local street. The funding levels in the General Fund are low, therefore, a transfer of $25,000
from Major Street Fund to the Local Street Fund has been planned.
Other transfers will include a $10,000 transfer from the Tax Increment Finance Authority (TIFA) Fund to the
General Fund for a summer Downtown maintenance employee. TIFA will also transfer $285,650 to the Capital Improvement Fund. $5,650 for continued site improvements at
the Mitchell Research Center; $20,000 by TIFA for parking lot repairs; $250,000 by TIFA for the purchase of a building to encourage building rehabilitation; $50,000 transferred from Dial-A-Ride to the General Fund for administrative costs. $20,000 is transferred annually from the Cemetery Fund to the General Fund to help offset the cost of
cemetery maintenance.
Debt Service
The City of Hillsdale has no debt obligations. Over the years, debt service has slowly but steadily decreased as debt is repaid. The city has adopted an unwritten debt policy
of “pay-as-you-go” so no new debt has been incurred since 2003. The City has primarily used debt for large capital projects such as water and sanitary sewer improvements,
expansion of the Industrial Park, infrastructure improvements, and lastly, the expansion of the Library. The remaining debt for the Library expansion was repaid in its entirety
in 2010. An inter-departmental transfer was done between the Cemetery Perpetual Care Fund and the Library
Fund to allow for this early repayment. The Library Fund has faithfully been paying that debt back of the
past 4 years. The last of that obligation will be paid in July of 2015.
All utility capital debt repayment is accounted for in the Board of Public Utilities budget and is not reflected
in the total Budget charts and graphs in this document. For more information on debt service see the tabbed
section of this document entitled “Debt Service.”
Miscellaneous
Although the Board of Public Utilities (BPU) is considered a department of the City, they publish their own
detailed budget document which is adopted by its board and incorporated into the City’s overall budget.
Those numbers are not reflected in the Total Budget charts and graphs in this budget but a brief summary can
be located in the “BPU” tabbed section of this document.
29
CITY OF HILLSDALE
BUDGET SUMMARY 2014-15
REVENUES
Governmental Funds:
General Fund (101)
$
Major St. Fund (202)
Local St. Fund (203)
Recreation Fund (208)
E.D.C. Fund (244)
T.I.F.A. Fund (247)
Drug Forfeiture Fund (265)
Library Fund (271)
Police Department Public Relations Fund (274)
Bond & Interest Redemption (362)
Capital Improvement (401)
Fields of Dreams (408)
Stock's Park (409)
Library Improvement (471)
Airport Improvement (481)
Three Meadows Development (496)
Proprietary Funds:
Dial-A-Ride (588)
Public Services Inventory (633)
Revolving Mobile Equipment Fund (640)
Fire Equipment & Vehicle Fund (663)
Unemployment Insurance Fund (677)
DPS Leave & Benefits (699)
Fiduciary Funds:
Cemetery Perpetual Care (711)
Stock's Park Perpetual Maint. Fund (712)
R.L.Owens Memorial Park (715)
TOTAL REVENUES $
Actual
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Amended
Budget
2013-14
Manager
Requested
2014-15
Percent
Change
4,394,895 $
444,476
255,191
104,898
271
191,786
267,105
8,341
155,746
93,393
31,256
21,393
78,043
216,908
-
4,237,600 $
460,579
249,895
101,241
141
124,742
283,817
6,741
296,450
364,311
12,676
16,584
(467)
1,043,455
-
4,569,757 $
473,081
222,298
110,426
14,147
142,248
277,876
2,065
178,000
562,230
3,394
18,684
14,341
128,323
-
4,167,143 $
479,141
276,290
110,048
146
138,619
279,382
4,144
24,994
897,450
3,209
27,515
1,352
164,797
-
5,391,910 $
472,500
310,850
128,155
20,150
125,500
1,000
245,355
5,000
383,950
20,525
20,050
1,000
176,320
-
4,577,100
480,500
294,665
131,775
10,100
110,250
1,000
243,405
700,650
20,525
25,025
1,000
1,075,945
-
-15.11%
1.69%
-5.21%
2.82%
-49.88%
-12.15%
0.00%
-0.79%
-100.00%
0.00%
82.48%
0.00%
24.81%
0.00%
510.22%
0.00%
456,680
194,285
391,400
700
4,550
159,085
1.24%
-4.90%
5.64%
-97.28%
-50.81%
5.93%
27,000
2,650
5,900
8,914,190
-10.00%
0.00%
-1.67%
4.24%
982,947
61,209
393,175
951
5,104
144,908
41,896
2,058
3,722
7,899,672 $
430,760
99,475
402,573
57
17,600
154,302
37,999
2,736
5,654
8,348,921 $
30
314,008
66,723
259,594
437
17,929
142,769
34,662
1,243
6,081
7,560,316 $
446,758
110,209
358,775
25,694
9,261
125,322
15,073
441
5,870
7,671,633 $
451,085
204,300
370,500
25,700
9,250
150,185
30,000
2,650
6,000
8,551,935 $
CITY OF HILLSDALE
EXPENDITURES
GOVERNMENTAL FUNDS:
General Fund (101)
City Council
$
City Manager
Assistant City Manager
Economic Development
Administrative Services
Elections
Assessing Department
City Clerk
Finance Department
City Treasurer
Building & Grounds
Parking Lots
Cemeteries
Airport
Police Department
Fire Department
Code Enforcement
Planning Department
Public Services
Street Lighting
Parks
Transfers Out
Total General Fund (101) $
Major Street Fund (202)
Administrative Services - Trunkline
Street Surface
Trunkline Surface
$
Actual
Actual
Actual
Actual
Amended
Manager
Percent
2009-10
2010-11
2011-12
2012-13
Budget
2013-14
Requested
2014-15
Change
25,975 $
219,196
76,873
121,351
172,254
8,945
140,797
84,251
98,319
117,290
99,726
28,107
96,826
70,703
1,340,226
442,514
1,764
5,386
309,405
62,705
142,784
640,178
4,305,575 $
24,740 $
215,527
99,331
177,877
10,182
145,023
74,197
96,661
125,443
106,458
21,756
118,431
81,155
1,313,896
426,402
7,785
3,210
260,030
61,673
155,157
674,035
4,198,969 $
25,730 $
199,648
32,715
217,854
12,126
138,413
66,290
92,736
190,071
116,449
20,178
115,477
81,853
1,253,177
422,481
2,050
2,634
252,169
61,302
149,165
847,313
4,299,831 $
33,653 $
200,478
65,746
161,306
9,627
136,880
78,632
95,205
124,682
142,063
17,381
131,927
95,615
1,295,343
555,516
1,716
3,922
259,254
62,876
146,427
677,959
4,296,208 $
39,795 $
210,375
1,365,000
203,000
17,565
193,475
82,890
101,295
123,910
118,745
30,710
114,255
95,525
1,352,635
467,920
6,115
5,650
284,350
63,500
148,910
558,855
5,584,475 $
39,950
217,535
665,000
194,700
14,250
92,680
83,910
98,960
127,900
123,905
29,790
117,385
104,805
1,338,450
466,070
42,845
73,115
266,095
71,000
150,000
333,450
4,651,795
39,829 $
3,215
48,275
7,509
40,430 $
3,998
83,975
6,307
42,643 $
2,967
51,251
4,900
93,239 $
2,993
39,438
3,281
192,750 $
3,000
103,070
12,095
68,500
3,000
98,910
11,835
31
0.39%
3.40%
0.00%
-51.28%
-4.09%
-18.87%
-52.10%
1.23%
-2.31%
3.22%
4.35%
-3.00%
2.74%
9.71%
-1.05%
-0.40%
600.65%
1194.07%
-6.42%
11.81%
0.73%
-40.33%
-16.70%
-64.46%
0.00%
-4.04%
-2.15%
CITY OF HILLSDALE
Actual
2009-10
Actual
2010-11
GOVERNMENTAL FUNDS: EXPENDITURES
(cont. )
R.O.W Maintenance
$
Trunkline R.O.W.
Trees
Trunkline Trees
R.O.W. Drainage
Trunkline Drainage
Traffic
Trunkline Traffic
Winter Maintenance
Trunkline Winter Maint.
Total Major Street Fund (202) $
67,852
11,232
32,060
709
30,164
328
57,866
6,560
61,678
15,909
383,186
$
Local Street Fund (203)
$
Street Surface
R.O.W. Maintenance
Trees
R.O.W. Drainage
Traffic
Winter Maintenance
Total Local Street Fund (203) $
13,138
55,347
60,704
68,222
16,193
16,350
30,494
260,448
$
Recreation Fund (208)
$
E.D.C. Fund (244)
Actual
2011-12
Actual
2012-13
Amended
Budget
2013-14
Manager
Requested
2014-15
Percent
Change
87,507 $
11,074
54,321
801
20,790
5,577
26,992
5,364
71,466
21,207
439,809 $
69,225 $
4,245
45,355
788
42,300
4,148
65,409
4,759
46,073
12,867
396,930 $
106,830 $
5,815
44,485
593
24,184
126
35,711
4,766
64,820
19,675
445,956 $
72,415 $
9,180
44,390
670
39,345
5,215
52,145
6,600
83,840
22,785
647,500 $
73,775
8,890
45,360
730
39,095
5,155
51,145
6,575
84,760
22,640
520,370
1.88%
-3.16%
2.19%
8.96%
-0.64%
-1.15%
-1.92%
-0.38%
1.10%
-0.64%
-19.63%
$
13,336 $
46,331
73,584
67,647
24,448
3,282
43,993
272,621 $
14,010 $
54,075
49,225
52,625
12,507
14,245
26,361
223,048 $
14,199 $
64,557
54,163
46,878
16,650
10,453
41,627
248,527 $
14,060 $
81,290
68,965
57,565
22,810
18,320
47,840
310,850 $
14,200
81,060
62,465
49,990
21,630
17,765
47,555
294,665
1.00%
-0.28%
-9.43%
-13.16%
-5.17%
-3.03%
-0.60%
-5.21%
103,594
$
108,559 $
101,002 $
116,332 $
128,155 $
131,775
2.82%
$
4,358
$
1,247 $
1,947 $
707
$
51,000 $
58,500
14.71%
T.I.F.A. Fund (247)
$
537,652
$
83,009 $
151,388 $
51,083 $
108,950 $
416,200
282.01%
Drug Forfeiture Fund (265)
$
-
$
$
1,000 $
1,000
0.00%
Library Fund (271)
$
267,590
$
233,227 $
228,425 $
230,215
0.78%
$
-
$
396,421 $
32
-
$
233,521 $
-
CITY OF HILLSDALE
Actual
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Amended
Budget
2013-14
Manager
Requested
2014-15
Percent
Change
(cont. )
Police Department Public Relations Fund (274)
$
8,886 $
8,315
$
5,536 $
4,144 $
5,000 $
-
-100.00%
Debt Service Fund (362)
$
156,391 $
255,088
$
178,000 $
28,000 $
-
$
-
0.00%
Capital Improvement Fund (401)
$
310,276 $
284,172
$
212,063 $
1,178,596 $
550,200 $
945,650
71.87%
Fields of Dreams (408)
$
30,977 $
8,534
$
$
20,525 $
20,525
0.00%
Stock's Park (409)
$
19,956 $
11,292
$
13,312 $
20,050 $
25,025
24.81%
Library Improvement Fund (471)
$
77,746 $
-
$
$
2,549 $
1,000 $
-
-100.00%
Airport Improvement Fund (481)
PROPPRIETARY FUNDS:
Dial-A-Ride Fund (588)
$
244,744 $
1,101,875
$
140,589 $
89,201 $
148,190 $
1,095,500
639.25%
$
368,394 $
346,023
$
343,262 $
356,448 $
451,085 $
456,680
1.24%
DPS Inventory Fund (633)
$
67,101 $
64,036
$
75,627 $
99,793 $
204,300 $
194,285
-4.90%
Revolving Mobile Equipment Fund (640)
$
431,277 $
423,666
$
422,428 $
423,251 $
383,160 $
383,710
0.14%
Fire Vehicle & Equipment Fund (663)
$
$
14,932
$
$
-
0.00%
Unemployment Insurance Fund (677)
$
11,941 $
6,823
$
21,909 $
1,053 $
5,000 $
10,000
100.00%
DPS Leave & Benefits (699)
$
144,999 $
154,302
$
142,769 $
125,322 $
150,185 $
159,085
5.93%
-
33
-
$
17,340 $
-
-
$
609
-
$
-
CITY OF HILLSDALE
Actual
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
20,000 $
20,000 $
20,000 $
20,500 $
(cont. )
FIDUCIARY FUNDS:
Cemetery Perpetual Care (711)
$
Stock's Park Perpetual Maint. Fund (712)
$
-
$
-
R.L. Owens Memorial Fund (715)
$
-
$
6,000 $
5,997 $
7,755,091 $
8,205,693 $
6,993,187 $
TOTAL EXPENDITURES $
34
$
-
$
-
Amended
Budget
2013-14
$
Manager
Requested
2014-15
65,000 $
-
20,000
Percent
Change
-69.23%
$
-
0.00%
3,675 $
10,000 $
-
-100.00%
7,738,493 $
9,074,050 $
9,614,980
5.96%
FUND BALANCES
Fund Fund Name
101
202
203
208
244
247
265
271
274
362
401
408
409
471
481
588
633
640
663
677
699
711
712
715
General Fund
Major St./Trunkline Fund
Local St. Fund
Recreation Fund
Economic Development Corp. Fund
Tax Increment Finance Authority Fund
Drug Foreiture/Grant Fund
Library Fund
Police Public Relations Fund
Bond and Interest Redem. Fund
Capital Improvement Fund
Fields of Dreams Fund
Mrs. Stock's Park Fund
Library Improvement Fund
Airport Improvement Fund
Dial-A-Ride Fund
Public Services Inv. Fund
Revolving Mobile Equipment Fund
Fire Vehicle & Equipment Fund
Unemployment Insurance Fund
DPS Leave and Benefits Fund
Cemetery Perpetual Care Fund
Stock's Park Perpetual Maintenance
Fund
R.L. Owen Memorial Fund
Begin.
Fund Bal.
2013-2014
Est.
Est.
Est.
Revenues
Expend. Ending Bal.
$ 1,042,141 $4,000,000 $ 4,300,000 $ 742,141
251,881
472,500
647,500
76,881
71,089
310,850
310,850
71,089
3,578
128,155
128,155
3,578
299,973
20,150
51,000
269,123
566,140
125,500
108,950
582,690
711
1,000
1,000
711
105,937
245,355
228,425
122,867
811
811
402,259
487,789
560,584
329,464
12,125
20,525
20,525
12,125
33,048
20,050
20,050
33,048
13,144
1,000
1,000
13,144
152,826
176,320
148,190
180,956
891,828
451,085
451,085
891,828
245,039
204,300
204,300
245,039
394,559
370,500
383,160
381,899
65,405
25,700
91,105
58,476
9,250
306
67,420
7,895
150,185
150,185
7,895
623,278
30,000
65,000
588,278
Revenues
2014-2015
Ending
Percent
Expend.
Fund Bal. Changed
$4,577,100 $ 4,651,795 $ 667,446
480,500
520,370
37,011
308,165
308,165
71,089
131,775
131,775
3,578
10,100
58,500
220,723
110,250
416,200
276,740
1,000
1,000
711
243,405
230,215
136,057
700,650
945,650
84,464
20,525
20,525
12,125
25,025
25,025
33,048
1,000
14,144
1,075,945
1,095,500
161,401
456,680
456,680
891,828
194,285
194,285
245,039
391,400
383,710
389,589
700
91,805
4,550
10,000
61,970
159,085
159,085
7,895
27,000
20,000
595,278
10.06%
51.86%
0.00%
0.00%
17.98%
52.51%
0.00%
-10.74%
18,932
2,650
21,582
2,650
24,232
31,428
6,000
10,000
27,428
5,900
33,328
$ 5,292,503 $7,258,864 $ 7,791,076 $ 4,760,291 $8,927,690 $ 9,628,480 $4,059,501
-12.28%
-21.51%
14.72%
35
74.36%
0.00%
0.00%
-7.61%
10.81%
0.00%
0.00%
-2.01%
-0.77%
8.08%
0.00%
-1.19%
CHANGES IN FUND BALANCE
General Fund (101)
Fund Balance Reduction of $74,695
With tax revenues continuing to decline and disintegrating infrastructure the administrative staff is again recommending using some of its fund balance to provide the
community with necessary services. This reduction in reserves will take the fund balance to at or just below the council’s 1992 decision to maintain a reserve in fund balance of 15% of expenditures.
Major Street Funds (202)
The anticipated reduction in fund balance is intentional. The budget for the Major Street fund historically anticipates using a portion of its fund balance each year. This
year the reduction is attributable to a transfer to the Local Street Fund of $25,000. This transfer will help lessen the Local Street contribution from Genera Fund.
Economic Development Corporation Fund (244)
The Economic Development Cooperation board is planning a variety of projects for the 2014-15 fiscal year. These undertakings will use any projected income from the
sale of lots at Three Meadows subdivision plus approximately 12% of their fund balance. It is the hope that these projects and allocations will generate interest and create
activity in the subdivision and boost the sale of these lots, which is the only source of income into this fund.
Tax Increment Finance Authority (247)
The TIFA board has been building a sizeable fund balance over the past several years. This year they plan to purchase a building (s) for $250,000 to facilitate redevelopment. They also allocated $20,000 for parking lot maintenance in the district’s eight (8) parking lots. They are also working on several beatification projects in the downtown area, including a sign and landscaping for City Hall and building façade grants for downtown business owners to encourage redevelopment and beatification of the
downtown area.
Library Fund (271)
Fund Balance Increase of $13,190
The Library budgets conservatively each year. This modest 10.7% increase is an attempt to protect the Library from the volatility of economic shifts in their contribution
and donation efforts as they pay down on their outstanding debt.
The city is planning to use down it’s capital fund balance to take advantage of a street grant funding. The administration anticipates that the City will reconstruct the remaining portion of State Street from Wolcott to the city limits. This project would be partially funded with a Small Urban Grant from the State/Federal governments of
$375,000. The project local cost is estimated to be $270,000 with the majority of that money coming from fund balance reserves.
36
CHANGES IN FUND BALANCE
continued
Airport Improvement Fund (481)
Fund Balance decrease of $19,555
These funds can only be spent on the airport,. The city plans to spend down about 11% of this funds fund balance to utilize 90% grant funding for the continued airport expansion project.
Stocks Park Perpetual Maintenance Fund (712)
Fund Balance Increase of $2,650
These funds are generated through community contributions and donations. These funds are set aside in perpetuity so that the income earned can be used to offset future
maintenance cost of Mrs. Stocks Park.
R.L.Owans Memorial Fund (715)
Fund Balance increase of 5,900
This fiduciary fund holds the interest from donated assets to benefit the lakefront park by that name. There are no projects planed for that park in this fiscal year.
37
CITY OF HILLSDALE
Combined Statement of Revenues, Expenditures, and Change in Fund Balances
Budget 2014-15
General Fund
Major Revenue Sources:
Property Taxes
$
Payment in Lieu of Taxes
GOVERNMENTAL FUNDS
Recreation
Library
Debt Service
Street Funds
1,972,000
$
Capital Imp.
127,500
Other
$
110,000
$
350
11,000
121,350
510,000
Special Assessments
825,000
8,105
Act 51 (Gas & Weight Tax)
634,000
Fines and Violations
Grants/Donations
Charges for Services
Interest
Other
Total Revenues
600,000
$
7,500
630,600
4,545,100
$
1,000
1,000
636,000
$
71,750
71,750
$
38,500
1,390,500
200
69,100
243,405
100
106,895
1,497,495
$
-
$
Major Expenditures:
Personnel Services
2,483,430
290,235
105,425
132,290
Operating Expenses
893,735
307,100
23,850
52,175
Capital Outlay
941,180
-
132,000
-
2,500
-
21,250
22,500
Total Expenditures
Revenues Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
$
$
Changes in Fund Balances
$
$
729,335
$
131,775
226,755
(93,335)
(60,025)
32,000
(333,450)
139,165
(85,700)
60,025
(301,450) $
53,465
(74,695)
(39,870)
742,141
Beginning Fund Balances
Ending Fund Balances
4,318,345
667,446
$
108,100
60,025
$
0
147,970
$
$
3,578
38
$
-
$
75,550
25,050
10,500
2,000,650
133,000
32,000
2,086,700
$
190,050
-
(589,205)
(68,700)
(2,000)
-
325,650
-
(285,650)
(2,000)
$
122,867
$
-
15,190
-
$
13,190
3,578
$
228,215
-
-
136,057
$
-
$
325,650
$
(285,650)
(263,555)
(354,350)
568,737
852,524
305,182
$
498,174
CITY OF HILLSDALE
Combined Statement of Revenues, Expenditures, and Change in Fund Balances
Budget 2014-15
PROPRIETARY FUNDS
DART
Internal Serv.
R.L. Owens
FIDUCIARY FUNDS
Stock's Park
Cemetery
Major Revenue Sources:
Property Taxes
Payment in Lieu of Taxes
Special Assessments
Act 51 (Gas & Weight Tax)
Fines and Violations
Grants/Donations
Charges for Services
Interest
Other
Total Revenues
297,420
2,500
50,000
$
347,420
$
500
749,520
750,020
5,900
150
$
5,900
$
2,650
$
15,000
12,000
27,000
$
-
$
-
$
-
Major Expenditures:
Personnel Services
231,030
269,455
Operating Expenses
50,650
348,625
Capital Outlay
10,000
115,000
90,000
39,000
Total Expenditures
$
747,080
2,940
5,900
109,260
(50,000)
$
$
0
891,828
Beginning Fund Balances
$
891,828
2,650
27,000
-
59,260
Changes in Fund Balances
Ending Fund Balances
$
(59,260)
Revenues Over (Under) Expenditures
Other Financing Sources (Uses):
Transfers in
Transfers out
Total Other Financing Sources
(Uses)
406,680
$
-
$
-
(20,000)
$
-
$
(20,000)
2,940
5,900
2,650
7,000
793,358
27,428
21,582
588,278
796,298
39
$
33,328
$
24,232
$
595,278
GENERAL FUND FORECAST
Fire-Year Forecasting Model
The following graph is a snapshot of what the
General Fund revenues and expenditures might
look like in the next five years based on a certain
set of assumptions. This graph is a part of the
Financial Model completed by Municipal
Analytics as part of the Income Tax Feasibility
Study. The purpose of this graph is to assist the
administrative staff and elected officials in future
difficult decision making. With this model
different assumptions can be instated to see what
affect they would have on future budgets. This
information was included here for strategic
planning and decision making analysis only. As
time progresses, these assumptions will change,
ultimately altering the outcomes depicted here.
The black line running across the bottom of the
graph is the General Fund fund balance. Based
on these assumptions, the City's $1.0 million
fund balance would be completely depilated
before June 2017.
Assumptions
In the development of these assumptions, the
administration has taken a slow growth approach
to the revenue forecasts and an realistic approach
for the expenditures. The following is a partial
listing of the major assumptions used in the
preparation of this graph
Revenues:
1. A one percent increase in the property taxes
was projected for each of the fie years.
Expenditures:
1. Inflation was projected to be 1% per year.
2. Utility costs increase at 4% per year.
2. State Revenue sharing increases at 1.3% the
first and second years, 1.5% the third year,
1.8% the fourth year and a 2% increase the fifth
year.
3. Interest and penalties on property taxes
assumed negative growth of 5% the first year,
0% the second year, and going up 5% for the
fourth and fifth years.
4. Interest earnings were projected to remain
unchanged the first year and going up 1% each
year for years two through five.
5. No changes were anticipated to all other
general revenue sources.
6. Street funding is projected to remain go up
1% the first year, with a 2% change the second,
third, fourth and fifth years.
40
3. Fuel and Lubricants go up 5% per year.
4. Administrative costs increase at 4% per
year.
5. Wage costs were projected not to change
for the whole five year period.
6. Retirement costs projected to increase
about 1% each year.
7. Health insurance costs were projected to
increase 18% a year for all five years.
8. The General Fund transfer to the Capital
Improvement was set at $50,000 a year for
the first year and nothing years two through
five.
City of Hillsdale
General Fund
Historical, Budgeted and Estimated
Revenues, Expenditures and Fund Balance
$6,000,000
$5,000,000
$4,000,000
$3,000,000
Revenues
$2,000,000
Expenditures
Ending Fund Balance
$1,000,000
$0
08/09
09/10
10/11
11/12
12/13
13/14
14/15
-$1,000,000
-$2,000,000
41
15/16
16/17
17/18
18/19
General Fund Revenue Sources
Property Taxes
44%
State Revenue
Sharing
18%
Other
11%
PILOT
11%
Grants &
Donations
15%
Internal Transfers
1%
42
Fund 101
412.001
412.000
437.000
437.001
445.000
447.000
448.000
460.000
461.000
477.000
505.000
529.000
569.000
525.000
574.000
576.000
627.000
629.000
636.000
640.000
645.000
658.000
658.001
658.002
665.000
667.000
667.517
668.517
672.000
673.000
674.000
687.000
688.000
689.000
690.000
GENERAL FUND REVENUES
CURRENT TAXES
DELINQUENT TAXES
INDUSTRIAL FACILITIES TAX
IND. FACILITIES TAX - CLAW BACKS
DEL. TAXES-PENALTIES AND INT.
PROPERTY TAX ADMIN. FEE
TRAILER FEES
LICENSE FEES
C.A.T.V. FRANCHISE FEES
PERMITS
FEDERAL GRANT - PUBLIC SAFETY
FEDERAL GRANT
STATE GRANT
FEDERAL GRANT - RENTAL REHAB
STATE REVENUE SHARING
ACT 302 POLICE TRAINING FUNDS
INTERMENT FEES
COPIES / DUPLICATING
CAR INSPECTIONS
REFUSE COLLECTION CHARGES
AMUSEMENT FEES
ORDINANCE FINES
PARKING FINES
MUNICIPAL CIVIL INFRACTIONS
INTEREST
RENTS
RENTS - TRANSFER FACILITY
ROYALTIES - TRANSFER FACILITY
SPECIAL ASSESSMENTS
SALE OF CITY PROPERTY
CONTRIBUTIONS IN LIEU OF TAX
REFUNDS - MAJOR ST. ADMIN.
REFUNDS - LOCAL ST. ADMIN.
REFUNDS - DART ADMIN.
OTHER REFUNDS
Actual
09/10
2,290,083
9,336
85,809
67,980
77,472
2,580
4,678
71,436
7,186
701
14,730
769,223
3,103
10,707
674
2,597
3,380
25
12,368
11,700
37,200
15,553
95,962
50
459,320
43,043
13,138
48,199
55,690
Actual
10/11
2,168,382
18,872
75,345
36,020
71,894
3,198
4,845
74,937
8,060
1,928
20,759
781,060
2,622
17,469
476
1
2,012
1,134
13,617
13,000
37,200
20,543
90,031
468,701
44,429
13,336
46,249
59,845
43
Actual
11/12
2,146,472
141,605
48,656
41,532
71,551
2,502
5,429
75,357
7,985
1,371
778,694
2,461
17,093
434
4,131
4,150
9,663
13,000
37,200
25,425
80,060
2,138
481,452
45,610
14,010
43,850
393,017
Actual
12/13
2,039,646
1,798
27,740
34,549
71,358
2,715
5,871
81,575
9,645
115,286
782,235
2,453
22,005
147
4,599
2,538
8,936
25,584
37,200
18,848
67,592
1
504,990
46,232
14,199
46,731
96,921
Actual Thru
02/14
1,876,537
(1,679)
33,222
14,026
59,072
1,638
6,179
41,596
4,080
556,021
1,379
12,376
118
2,128
1,825
4,020
25,584
24,800
10,820
54,093
20
248,621
23,426
7,215
68,625
Budgets
Current
Proposed
13/14
14/15
2,050,000
1,897,500
5,000
4,500
25,000
50,000
15,000
20,000
70,000
60,000
2,500
2,800
5,500
5,500
78,000
82,500
8,000
8,000
20,000
1,000,000
600,000
800,000
825,000
3,000
3,000
18,500
18,500
300
150
4,000
4,000
2,000
2,000
9,500
7,500
25,600
25,600
37,200
37,200
23,500
18,900
80,000
60,000
500,000
510,000
45,750
47,000
14,060
14,200
52,000
50,000
110,000
100,000
Fund 101
690.441
690.790
690.806
692.000
692.100
692.174
692.247
692.301
699.265
692.336
692.470
699.244
692.690
699.247
699.271
699.274
699.517
699.409
699.711
699.715
GENERAL FUND REVENUES
OTHER REFUNDS - BPU FORRESTER
OTHER REFUNDS - MITCHL BLD MAINT
OTHER REFUNDS - LEGAL SERVICES
OTHER REVENUE
OTHER REVENUE - 100TH ANNIVERSARY
OTHER REVENUE - ECONOMIC DEVELOP.
OTHER REVENUE - TIFA
OTHER REVENUES - POLICE DEPT
TRANSFER IN - DRUG FORFEITURE
OTHER REVENUES - LOC FIRE GRANTS
OTHER REVENUES -TREES
TRANSFER IN - EDC FUND
OTHER REVENUES - RENTAL REHAB
TRANSFER IN - T.I.F.A. FUND
TRANSFER IN - LIBRARY
TRANSFERS IN - D.A.R.E.
TRANSFER IN - TRANSFER FACILITY
TRANSFER IN - STOCKS PARK FUND
TRANSFERS IN - CEMETERY CARE
TRANSFER IN - OWENS PARK
TOTAL GENERAL FUND REVENUES
Actual
09/10
6,000
307
14,328
90,163
26,860
1,000
17,525
2,789
2,000
20,000
4,394,895
Actual
10/11
2,000
690
19,597
77,458
15,174
4,716
2,000
20,000
4,237,600
44
Actual
11/12
350
10,696
845
31,543
498
8,977
2,000
20,000
4,569,757
Actual
12/13
400
5,718
57,465
66
100
10,000
2,000
20,000
4,167,143
Actual Thru
02/14
2,356
30,101
2,000
20,000
3,130,199
Budgets
Current
Proposed
13/14
14/15
500
250
10,000
6,000
65,000
65,000
300,000
10,000
10,000
2,000
2,000
20,000
20,000
5,391,910
4,577,100
CITY COUNCIL
517-437-5089
Scott M. Sessions - Mayor
Department Summary
The City of Hillsdale has a Council/Manager form of
government, the manager is appointed by the elected City
Council members.
The City Council is elected by the voters of the City of
Hillsdale to four year terms. The City is divided into four
wards, each with two representatives. Elections are held
every other year, on the odd-numbered years (2015, 2017
etc.), with each ward having one expiring term per
election. Term limits prohibit more than two consecutive
four year terms as a Councilperson or Mayor.
The next City Election will be held in the first Tuesday in
May 2014.
$300,000
[email protected]
Council Goals
1. Improving Streets
2. Economic Development
3. Increase Tax Base
4. Communication
Mayor and City Council Members
Mayor
Scott Sessions............................2017
First Ward
Brian Watkins............................2015
Adam Stockford........................ 2017
Second Ward
Sally Kinney..............................2015
Vacancy.....................................2017
Third Ward
Vacancy.....................................2015
Emily Stack Davis.....................2017
Fourth Ward
Mary Beth Bail..........................2015
Patrick Flannery........................2017
3 Year Comparison
Budget Summary
1. Personnel expenses consist of payments to
Council based on meetings and committee
meetings attended, as authorized by the
Officers Compensation Commission.
2. Operating expenses include Council training
and membership dues in the Michigan
Municipal League, Granicus communicaton
services and compouter repair services, legal
fees, insurance, audit services, and Domestic
Harmoney services.
Proposed Budget
Summary
$250,000
Actual
12/13
$200,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$150,000
Personnel Services
20,277
21,595
21,650
0.25%
$100,000
Operating Expenses
155,024
181,200
188,000
3.75%
$50,000
19,658
40,000
25,000
-37.50%
-
-
-
Capital Outlay
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
Personnel Services: 9.2%
Operating Expenses: 80.1%
$
194,959
Capital Outlay
45
$ 242,795
$ 234,650
-3.35%
Contractual Services: 10.7%
Capital Outlay: 0.0%
Fund 101 GENERAL FUND EXPENDITURES
101.000 CITY COUNCIL
Personnel Services
702.000 WAGES
717.000 WORKERS' COMPENSATION
720.000 EMPLOYER'S FICA
Total Personnel Services
Operating Expenses
726.000 SUPPLIES
810.000 DUES AND SUBSCRIPTIONS
860.000 TRANSPORTATION AND MILEAGE
861.000 TRAINING & SEMINARS
862.000 LODGING AND MEALS
955.000 MISCELLANEOUS
955.175 MISC.-MAYORS EXCHANGE DAY
955.176 MISC. - COMMUNICATIONS
Total Operating Expenses
TOTAL CITY COUNCIL
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
19,046
75
1,457
20,578
18,631
71
1,425
20,127
19,342
45
1,480
20,867
18,803
36
1,438
20,277
11,779
100
901
12,780
20,000
65
1,530
21,595
20,000
120
1,530
21,650
92
4,498
605
202
5,397
4,498
115
4,613
83
4,619
161
4,863
176
4,730
8,470
13,376
145
8,955
9,100
100
5,000
250
500
350
12,000
18,200
200
5,000
250
500
350
12,000
18,300
25,975
24,740
25,730
33,653
21,880
39,795
39,950
46
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
-
-
-
-
-
-
-
1,073
43,499
11,092
1,895
12,500
180
55,282
1,313
5,225
792
965
46,697
18,879
2,796
12,500
116
49,686
1,232
5,225
977
45,865
14,320
3,110
13,100
249
57,356
1,552
5,500
596
194
37,592
27,710
953
13,700
160
52,930
5,500
904
1,000
55,000
10,000
12,000
16,500
500
60,000
1,500
5,500
1,000
500
60,000
15,000
5,000
18,700
500
65,000
5,000
-
132,851
139,073
141,648
139,643
163,000
169,700
24,931
14,287
-
38,968
-
19,658
-
21,753
-
40,000
-
25,000
-
39,218
38,968
37,908
37,908
19,658
21,753
40,000
25,000
172,069
178,041
217,868
161,306
161,396
203,000
194,700
Actual Thru
02/14
175.000 ADMINISTRATIVE SERVICES
Personnel Services
702.000
720.000
WAGES
EMPLOYER'S FICA
Operating Expenses
726.000
805.000
806.000
806.002
806.004
807.000
808.000
810.000
850.000
861.000
900.000
955.000
955.101
955.102
955.103
955.104
955.105
955.125
801.000
801.461
970.000
SUPPLIES
ACCOUNTING SERVICES
LEGAL SERVICES
LEGAL SERVICES - TAX CASES
LEGAL SERVICES-HLSD IRON/METAL
ENGINEERING SERVICES - CONTRACT
AUDITING SERVICES
DUES AND SUBSCRIPTIONS
INSURANCE
TRAINING & SEMINARS
PRINTING
MISCELLANEOUS
MISC. - DOMESTIC HARMONY
MISC. - COUNTY DRAIN
MISC. - EMPLOYEE RECOGNITION
MISC. - DOWNTOWN DEVELOPMENT
MISC. - COUNCIL APPROVED STUDY
MISC. - FLOWERS/TREE-MENDES FESTIVAL
Contractual Services and Capital Outlay
CONTRACTUAL SERVICES
CONTRACTUAL SERVICES-PUBLIC ACCESS CHANNEL
CAPITAL OUTLAY
Total Contractual Services and Capital Outlay
TOTAL ADMINISTRATIVE SERVICES
47
1,235
41,729
51,009
8,323
19,100
180
51,132
938
5,500
813
179,959
CITY MANAGER
517-437-6444
Linda Brown
Department Summary
The City Manager is the chief administrative officer and
reports to the Hillsdale City Council. The position of
City Manager carries a broad range of responsibilities
which include appointment and supervision of
department heads; coordination of all city and utility
departments; and preparation and maintenance of a
balanced annual budget of the city’s goals.
[email protected]
Budget Summary
1. Personnel covers the cost of wages and benefits of
two full time employees: the City Manager, Linda
Brown and Human Resource Director, Kay Freese.
2. Operating expenses include supplies, training and
seminars, and professional subscriptions.
3.
Contractual services are: copier repair and cell
phone service for the City Manager.
4. No capital outlay expenditures are planned.
Department Objectives
1. Manage and motivate staff working together as a team
to serve the citizens of Hillsdale.
2. Economic Development – collaboratively work with
Mary Wolfram and the BPU.
3. Promote Hillsdale by upgrading marketing materials,
implementing business friendly practices and
improving communications with citizens.
4. Update personnel policies and procedures.
Department Goals
1. Provide and maintain effective and efficient city
government.
2. Encourage historical preservation
3. Improve quality of life for the city’s residents
4. As revenues decline, reduce expenditures without
reducing quality of service
$250,000
3 Year Comparison
Proposed Budget
Summary
$200,000
Actual
12/13
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$150,000
$100,000
$50,000
196,312
202,825
210,285
3.68%
Operating Expenses
3,661
6,250
5,750
-8.00%
505
1,300
1,500
15.38%
-
-
-
Capital Outlay
$0
12/13
Actual
Personnel Services
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
200,478
Capital Outlay
48
$ 210,375
$ 217,535
3.40%
172.000 CITY MANAGER
Personnel Services
702.000 WAGES
704.000 SICK TIME PAY
705.000 VACATION TIME PAY
706.000 PERSONAL TIME PAY
707.000 LONGEVITY PAY
710.000 HOLIDAY AND OTHER PAY
715.000 HEALTH AND LIFE INSURANCE
716.000 RETIREMENT
718.000 UNEMPLOYMENT INSURANCE
721.000 DISABILITY INSURANCE
Operating Expenses
726.000 SUPPLIES
930.000 REPAIRS & MAINTENANCE
940.000 EQUIPMENT RENTAL
801.000 CONTRACTUAL SERVICES
970.000 CAPITAL OUTLAY
TOTAL CITY MANAGER
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
133,268
2,082
13,321
1,740
1,340
6,084
26,174
14,018
511
200
11,327
601
210,666
131,286
2,432
20,091
2,790
1,460
5,946
22,683
10,204
210
800
12,261
399
210,562
141,558
3,653
9,628
691
1,100
6,393
11,039
6,984
355
800
12,190
620
195,010
134,998
4,829
14,266
1,847
1,220
6,465
12,001
6,868
514
400
12,244
660
196,312
89,553
4,858
7,880
1,861
1,600
5,584
7,795
4,904
594
400
8,349
440
133,818
138,225
4,450
12,365
1,845
1,600
6,465
16,305
7,150
700
400
12,620
700
202,825
153,300
4,600
12,500
1,875
1,850
6,500
6,600
8,800
690
200
12,670
700
210,285
2,051
850
1,044
1,041
2,298
80
7,364
2,269
135
477
988
736
120
4,725
2,472
519
220
164
3,375
2,861
251
100
99
350
3,661
1,590
110
138
14
1,852
2,750
600
600
900
900
500
6,250
2,800
150
500
900
900
500
5,750
1,166
-
240
-
1,300
-
1,500
-
240
505
505
1,077
-
1,166
1,262
1,262
1,077
1,300
1,500
219,196
215,527
199,647
200,478
136,747
210,375
217,535
49
ECONOMIC DEVELOPMENT
517-437-6479
[email protected]
Department Summary
The Office of Economic Development is funded
through an inter-fund transfer from the Hillsdale
Board of Public Utilities to the City of Hillsdale. It is
staffed on a contractual basis with personnel from the
Hillsdale Policy Group, Ltd. This office coordinates
and collaborates with the City’s Economic
Development Corporation (EDC), the Tax Increment
Finance Authority (TIFA), the Department of
Planning and Zoning, the Recreation Department, the
Mitchell Research Center, and all other City
Departments and area economic development agencies
to encourage economic activity in the City of
Hillsdale.
Department Goals
1. Promote revitalization of Downtown Hillsdale and
the commercial corridor to Hillsdale College through
commercial and residential rental rehabilitation and
occupancy.
2. Improve walkability of downtown Hillsdale.
$1,600,000
3. Promote development of the Hillsdale Manufacturing and
Technology Park.
4. Promote development of Three Meadows Subdivision.
5. Promote retention, growth, and attraction of all types of
business such as retail, commercial, service, industrial, and
tourism related industries.
6. Promote the new fiber optic network that makes Hillsdale
one of the best connected small towns in the country.
5. Partner with state and local economic development
entities, local businesses and other community
organizations to coordinate efforts to retain, grow, and
attract all types of businesses to the City.
6.
Work with TIFA, EDC, the City Planning
Commission, the Recreation Department and all other
City boards and departments to develop business friendly
policies.
1. Apply for grant funding and implement a program for rental
rehabilitation through the Michigan State Housing Development
Authority (MSHDA).
2. Seek out and apply for other grants, loans, investment and
other funding opportunities that support economic development
activities.
3. Populate vacant buildings and reduce the number of obsolete
properties.
4. Pursue funding opportunities for site assessment and
Budget Summary
1. There is no personnel or operating expenditures
budgeted within this fund.
2. Contractual services include expenditures of the
MSHDA rental rehabilitation grant. Other contractual
services include expenditures by Hillsdale Policy Group,
Ltd for economic development consulting services and
operating expenses to include supplies, seminars, and
professional association dues.
3. No capital expenditures are planned.
3 Year Comparison
Proposed Budget
Summary
$1,400,000
Actual
12/13
$1,200,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$1,000,000
$800,000
Personnel Services
-
-
-
$600,000
Operating Expenses
-
-
-
65,746
$400,000
$200,000
12/13
Actual
Personnel Services
-
Capital Outlay
$0
13/14
14/15
Budget
Budget
Operating Expenses
1,365,000
-
665,000
-51.28%
-
$
65,746
Capital Outlay
50
$ 1,365,000
$ 665,000
-51.28%
174.000 ECONOMIC DEVELOPMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
726.525 SUPPLIES - RENTAL REHAB
900.000 PRINTING
905.000 PUBLISHING/NOTICES
801.525 CONTRACT. SERV. - RENTAL REHAB
TOTAL ECONOMIC DEVELOPMENT
Actual
09/10
Actual
10/11
46,173
983
2,163
369
120
2,065
11,904
4,076
100
3,631
227
71,811
42,973
1,573
3,737
983
240
2,073
12,594
3,297
87
400
3,506
208
71,671
1,077
25
666
349
475
783
3,375
586
440
1,287
600
1,122
46
4,081
14,680
31,485
2,220
21,359
46,165
121,351
51
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
-
-
-
-
-
-
-
-
65,746
65,746
34,329
-
65,000
1,300,000
65,000
600,000
23,579
31,743
31,743
34,329
1,365,000
665,000
99,331
32,715
65,746
34,329
1,365,000
665,000
1,050
1,050
(78)
(78)
CITY CLERK
517-437-6441
Robilyn Swisher
Department Summary
The City Clerk’s office duties include maintaining the
official City records, administering elections and
providing information to the public.
Department Goals
1. Updating the City Clerk’s page on the City’s website
with election material information.
2. Verification of all records maintained to match
Federal, State, and local requirements.
3. Maintain electronic files and work on getting
previous hard files switched over to become electronic
files.
4. Continue working on City Council packets and add
both packet and video on the City Website.
5. Administer City Elections
$120,000
[email protected]
Budget Summary
1. Personnel consist of one elected part time clerk and a
full time city administrative assistant.
2. Operating expenses are supplies, training, publishing
and general maintenance.
3. Contractual services are for copier expenses, and code
book maintenance.
4. No capital expenditures are planned for this budget
year.
1. Promote and facilitate a high level of participation in
the state election process, including recruiting
additional election.
2. Provide updated information for both the paper City
Code Books and the electronic code book at
www.cityofhillsdale.org.
3. Maintain a friendly, courteous manner toward the public
on the phone and as a first point of contact for visitors to
register them and direct them to the appropriate offices
and personnel.
4. Review all Clerk files stored in the upstairs storage area,
purge old files and transfer files not current to storage
area in conformance to Federal, State, and local
requirements.
3 Year Comparison
Proposed Budget
Summary
$100,000
Actual
12/13
$80,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$60,000
Personnel Services
65,328
73,305
71,560
-2.38%
$40,000
Operating Expenses
17,410
18,650
18,600
-0.27%
$20,000
5,521
8,500
8,000
-5.88%
-
-
-
Capital Outlay
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
88,259
Capital Outlay
52
$ 100,455
$
98,160
-2.28%
215.000 CITY CLERK DEPT.
Personnel Services
702.000 WAGES
703.000 OVERTIME PAY
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
734.000 POSTAGE
900.000 PRINTING
905.000 PUBLISHING / NOTICES
980.000 CAPITAL OUTLAY - OFFICE EQUIP
TOTAL CITY CLERK DEPT.
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
41,661
439
635
1,261
390
800
1,367
13,096
2,808
116
100
3,249
139
66,061
36,483
842
1,017
2,164
423
900
1,367
12,600
2,302
81
400
2,980
139
61,698
33,800
2,721
1,224
2,123
606
316
4,637
858
92
400
2,944
73
49,795
38,581
353
908
389
259
1,362
11,919
1,680
126
200
2,890
179
58,846
25,942
92
1,190
529
264
120
1,190
9,687
976
112
200
1,958
119
42,379
37,715
1,000
1,040
650
390
120
1,360
16,220
1,420
200
200
3,250
275
63,840
38,380
1,000
1,060
1,325
400
240
1,390
15,325
1,660
150
100
3,350
180
64,560
1,071
4,882
300
311
550
381
1,463
1,751
320
2,138
3,053
350
112
250
150
2,860
-
3,200
5,000
150
150
150
150
2,000
4,000
250
3,000
5,500
150
150
150
150
3,000
3,500
250
8,913
3,948
4,746
3,175
4,687
16,556
1,053
2,748
1,550
1,675
-
11,029
3,114
3,194
85
154
22
840
5,052
234
12,696
7,026
15,050
15,850
7,161
-
3,586
-
3,801
-
3,230
-
1,550
-
4,000
-
3,500
-
7,161
3,586
3,801
3,230
1,550
4,000
3,500
84,251
74,197
66,292
78,632
50,955
82,890
83,910
53
191.000 ELECTIONS
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
TOTAL ELECTIONS
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
4,149
239
4,388
5,739
290
6,029
5,156
250
5,406
6,221
261
6,482
4,451
67
4,518
8,790
675
9,465
7,000
7,000
2,076
414
272
2,762
1,674
415
411
2,500
1,021
728
523
2,273
203
500
151
854
47
177
451
675
2,100
800
600
100
3,600
1,500
1,000
250
2,750
1,795
8,945
1,653
10,182
4,448
12,127
2,291
9,627
3,990
9,183
4,500
17,565
4,500
14,250
54
CITY TREASURER
517-437-6454
Susan Arnold
Department Summary
The Treasurer's Office is responsible for collecting
and disbursing funds collected through property
taxes for the City of Hillsdale. Taxes are collected
two times per year for the City, the Hillsdale
Community Schools, Hillsdale County Intermediate
School District, and the State of Michigan. Reports
are filed with the State of Michigan at the end of
each tax season for all tax abatements issued to
businesses in the City of Hillsdale.
$140,000
Budget Summary
1. Personnel consists of one part time, elected
Treasurer.
2. Operating expenses are supplies, postage,
training, publishing, dues and subscriptions.
3. Contractual services reflect tax software support
Department Goals and Objectives
1. Update Delinquent Personal Property Tax .
2. Implement online payment option for tax payers.
3. Implement credit/debit payment system.
3 Year Comparison
Proposed Budget
Summary
$120,000
Actual
12/13
$100,000
$80,000
[email protected]
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
Personnel Services
17,712
17,860
17,450
-2.30%
Operating Expenses
102,342
101,050
105,450
4.35%
4,628
5,000
5,000
0.00%
-
-
-
$60,000
$40,000
$20,000
Capital Outlay
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
124,682
Capital Outlay
55
$ 123,910
$ 127,900
3.22%
253.000 CITY TREASURER
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
734.000 POSTAGE
900.000 PRINTING
964.000 REFUNDS AND REBATES
TOTAL CITY TREASURER
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
15,806
74
1,343
8
1,209
80
18,520
15,806
76
1,293
8
1,209
80
18,472
15,806
82
778
8
1,209
82
17,965
15,746
82
561
31
1,205
87
17,712
10,295
57
276
14
788
58
11,488
16,000
85
410
50
1,225
90
17,860
16,000
85
50
1,225
90
17,450
739
2,854
290
100
115
234
405
91,868
96,605
846
900
310
358
665
320
93,627
97,026
798
2,407
108
293
295
471
163,617
167,989
376
2,639
195
99,132
102,342
745
2,658
195
273
325
393
49,509
54,098
850
2,700
200
300
500
500
96,000
101,050
850
2,700
200
400
600
700
100,000
105,450
2,165
2,165
2,015
7,930
9,945
4,117
4,117
4,628
4,628
2,509
2,509
5,000
5,000
5,000
5,000
117,290
125,443
190,071
124,682
68,095
123,910
127,900
56
FINANCE DEPARTMENT
517-437-6446
Bonnie Tew-Director
Department Summary
The Finance Department is responsible for maintaining a
system of accounts which shall conform to the uniform
system established by the state and is consistent with
generally accepted accounting principles. It is
responsible for collection of all monies, other than
property taxes, received by the City, for maintaining the
financial records of the City, including records of
property owned by and belonging to the City, for
issuance of purchase orders for goods and services
requisitioned by the various administrative departments
and for providing assistance to the City Clerk & City
Treasurer in carrying out the duties and functions of their
respective offices. This department, also, handles all City
investments and debt. The two major functions of the
department are to facilitate the audit and assist the City
Manager in preparation of the annual budget. In addition
$120,000
[email protected]
this department prepares and files all necessary
intergovernmental reports; assists other departments with
cost analysis, purchasing and capital improvement
planning; and performs analysis of various
financial and non-financial issues as requested by the City
Manager & the City Council.
1. Complete requirements for Government Finance
Officers Association’s (GFOA) Certificate of Excellence
in Financial Reporting.
2. Utilize internet banking system to accept payments.
3. Develop a system of tracking infrastructure projects
over multiple fiscal years.
Department Goals
1. To provide useful and timely financial information to
city staff, various city boards and commissions, as well
as city residents in a appropriate format, maximizing
the usefulness of the data.
2. To provide safety, liquidity and yield in city
investments.
3. To facilitate computer and technology use in all city
departments.
4. Monitor cost to reduce waste and maximize
productivity and efficiency.
Budget Summary
1. Personnel consist of one full time employee.
2. Operating expenses include supplies, training and
dues for Michigan Government Finance Officers
Association (MGFOA), the national Government Finance
Officers Association (GFOA) and the Michigan
Municipal Treasurers Association (MMTA).
3. Contractual services consist of accounting software
support.
4. No capital purchases are planned for this fiscal year.
3 Year Comparison
Proposed Budget
Summary
$100,000
Actual
12/13
$80,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$60,000
Personnel Services
87,492
91,895
92,755
0.94%
$40,000
Operating Expenses
1,533
2,400
2,205
-8.13%
$20,000
6,180
7,000
4,000
-42.86%
-
-
-
Capital Outlay
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
95,205
Capital Outlay
57
$ 101,295
$
98,960
-2.31%
219.000 FINANCE DEPARTMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
TOTAL FINANCE DEPT.
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
56,080
1,428
3,095
714
1,100
4,464
12,159
5,238
193
100
4,585
249
89,405
53,211
50
1,428
6,428
714
1,100
2,500
12,600
4,169
97
400
4,570
249
87,516
55,592
1,428
4,166
714
1,100
2,381
10,870
3,251
148
400
4,555
258
84,864
54,539
1,471
6,618
735
1,100
2,574
11,919
3,199
201
200
4,662
274
87,492
37,850
1,500
4,000
750
1,750
9,687
1,874
238
200
3,192
183
61,224
55,520
1,470
5,640
735
1,100
2,575
16,220
2,730
300
200
5,130
275
91,895
56,375
1,500
6,000
750
1,100
2,625
15,350
3,125
300
100
5,230
300
92,755
691
295
421
1,008
709
3,124
236
295
157
139
13
840
403
295
193
199
78
1,168
136
355
252
309
481
1,533
152
150
102
219
517
1,140
500
300
300
800
500
2,400
250
355
300
800
500
2,205
5,790
5,790
8,305
8,305
6,705
6,705
6,180
6,180
5,389
5,389
7,000
7,000
4,000
4,000
98,319
96,661
92,737
95,205
67,753
101,295
98,960
58
ASSESSING, CODE ENFORCEMENT & PLANNING
517-437-6456
[email protected]
Department Summary
The department includes knowledge of the land and
improvements. Land is defined by value, size,
description, ownership, improvements and regulatory
use. Property maintenance and code inspection is also
served by this department. Individual parcel records are
organized and inspected. Property maintenance, Zoning
and other violations are processed and corrected. Our
goal is to better serve the development of the community
by providing accurate information for our land, its values
and uses, to better the aesthetics thru effective
enforcement and easier access to that information. This
department has three (3) full time employees. Assessor &
Code Official, Planning & Zoning Administrator, and an
Administrative Assistant.
$250,000
7.
Department Goals
1. Improve department efficiency.
2. Provide joint planning opportunities.
3. Provide economic development support.
4. Improve public planning awareness.
5. Improve Code Enforcement efficiency.
6. Increase Code Enforcement awareness,
(including Use & Occupancy permits)
Budget Summary
1. Personnel cover the cost of wages and benefits for
three (3) full time employees: the Assessor/Code Official;
a Planning/ Zoning Administrator, and Can Administrative
Asistance.
2.
Operating expenses are supplies, postage, training,
publishing and maintenance. Training includes several
educational opportunities. Contractual services include
program maintenance agreements for mapping, assessing,
building & website.
3. No capital outlay items are planed for this fical year.
1. Maintain an accurate database of the land inventory,
its value and use.
2. Conduct joint planning sessions with the County
Planning Commission and surrounding
jurisdictions.
3. Assist in development of economic projects.
4. Provide efficient enforcement process.
5. Educate staff to higher level of competence.
6. Continue to provide education for staff & board
members.
3 Year Comparison
Updated knowledge of new legislation, new cases, etc.
allows them to be more efficient in their positions.
Proposed Budget
Summary
$200,000
Actual
12/13
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$150,000
$100,000
$50,000
112,770
183,660
181,450
-1.20%
Operating Expenses
11,138
15,250
15,010
-1.57%
18,610
3,330
12,180
265.77%
-
3,000
-
-100.00%
Capital Outlay
$0
12/13
Actual
Personnel Services
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
142,518
Capital Outlay
59
$ 205,240
$ 208,640
1.66%
209.000 ASSESSING DEPARTMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
734.000 POSTAGE
900.000 PRINTING
TOTAL ASSESSING DEPT.
Actual
09/10
83,218
2,765
5,278
1,012
1,220
5,153
17,745
7,689
1,062
200
6,821
444
132,607
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
84,110
1,922
7,162
1,093
1,340
3,937
17,922
6,376
729
400
6,984
444
132,419
86,372
2,428
5,443
1,123
1,460
3,931
13,892
5,099
543
800
7,084
459
128,634
74,067
1,593
7,713
3,239
1,580
4,432
7,686
4,457
559
400
6,658
386
112,770
76,654
559
4,615
1,523
4,674
8,181
3,767
1,190
600
6,703
430
108,896
119,320
4,110
4,735
1,540
600
5,395
29,820
5,525
750
600
10,380
885
183,660
57,820
2,015
2,520
755
120
3,645
85
3,055
750
100
5,115
400
76,380
526
1,735
670
1,353
(135)
1,031
90
5,270
296
1,623
350
1,143
665
963
54
5,094
674
2,377
385
1,636
685
1,280
57
7,093
1,459
1,930
690
922
425
921
253
6,600
707
108
263
371
60
1,509
700
2,500
700
1,200
700
1,200
100
7,100
1,000
2,000
300
1,200
500
1,200
100
6,300
2,920
-
2,650
4,860
2,685
-
17,510
-
2,611
-
2,715
-
10,000
-
2,920
7,510
2,685
17,510
2,611
2,715
10,000
140,797
145,023
138,412
136,880
113,016
193,475
92,680
60
400.000 PLANNING DEPARTMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
-
-
-
-
-
-
-
-
-
35,615
1,230
1,540
465
120
1,615
19,045
1,855
500
100
3,105
275
65,465
65
2,468
677
3,210
2,427
207
2,634
303
2,427
37
80
1,075
3,922
219
2,302
189
900
157
3,767
150
2,500
2,000
1,000
5,650
500
2,500
350
2,800
1,000
7,150
-
-
-
-
-
3,210
2,634
3,922
3,767
5,650
726.000
810.000
860.000
861.000
905.000
Operating Expenses
SUPPLIES
DUES AND SUBSCRIPTIONS
TRANSPORTATION AND MILAGE
TRAINING & SEMINARS
PUBLISHING / NOTICES
56
2,283
157
1,544
697
4,737
801.000
970.000
CAPITAL OUTLAY
649
649
TOTAL PLANNING DEPARTMENT
5,386
61
Actual Thru
02/14
500
500
73,115
372.000 CODE ENFORCEMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
742.000 CLOTHING / UNIFORMS
TOTAL CODE ENFORCEMENT
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
-
-
-
-
-
504
655
1,159
252
868
650
1,770
92
527
351
970
616
616
605
605
615
5,400
6,015
1,080
1,080
1,764
7,785
2,050
62
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
-
29,635
1,025
1,280
385
120
2,345
85
1,545
200
100
2,660
225
39,605
395
395
200
1,000
800
500
2,500
1,000
250
310
1,560
1,100
1,100
5,648
5,648
615
3,000
3,615
1,680
1,680
1,716
6,043
6,115
42,845
AIRPORT
517-437-4755
James Scheibner-Manager
Department Summary
The City contracts with James Scheibner, President of
Hillsdale Aero, Inc. to operate and manage the Airport.
The Airport continues to serve the community as an
important component of the transportation infrastructure
and economic development. It is the responsibility of
management to assure that the Airport meets or exceeds
all State and Federal regulations. Keeping the facility in
excellent condition is crucial to attract tenants and
supporters as well as gaining local, State and Federal
funding for needed improvements. Management
continues its commitment to improving facilities,
increasing community utilization of and enhancing safety
at the Hillsdale Municipal Airport.
$120,000
[email protected]
1. Increase user/public support for the airport.
2. Market airport facilities.
3. Encourage broader public and private utilization of the
airport.
Department Goals
1. Move forward on the partial parallel taxi-way
new entrance road project.
2. Establish a goal list for the upcoming terminal
relocation project
3. Pursue additional funding through federal and state
grant programs for further development under the
updated Airport Layout Plan (ALP).
Budget Summary
1. Personnel consist of Public Service hours allocated for
taxi-way crack sealing and runway zone turf rolling.
2. Operating expenses are supplies, utilities, repairs and
maintenance, insurance, training, transportation, lodging,
dues and equipment rental.
3. Contractual services are the Airport Manager’s
compensation, snow removal and grounds maintenance.
3 Year Comparison
Proposed Budget
Summary
$100,000
Actual
12/13
$80,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$60,000
Personnel Services
1,321
2,025
2,355
16.30%
$40,000
Operating Expenses
40,379
38,500
42,450
10.26%
$20,000
53,915
55,000
60,000
9.09%
-
-
-
Capital Outlay
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
95,615
Capital Outlay
63
$
95,525
$ 104,805
9.71%
295.000 AIRPORT
Personnel Services
702.000 WAGES
725.000 FRINGE BENEFITS - ALLOCATED
Operating Expenses
726.000 SUPPLIES
850.000 INSURANCE
920.000 UTILITIES
925.000 TELEPHONE
TOTAL AIRPORT
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
44
65
3
9
121
352
306
25
164
847
183
358
13
107
661
289
930
20
82
1,321
608
1,334
42
40
2,024
465
1,250
35
275
2,025
490
1,550
40
275
2,355
95
254
14,328
70
12,615
1,894
1,124
153
30,533
271
324
13,342
132
16,576
2,023
3,727
275
36,670
376
220
11,734
111
14,029
2,283
4,657
211
33,621
412
220
10,938
17,508
2,439
8,788
74
40,379
660
70
7,881
13,548
1,451
(2,302)
169
21,477
400
350
15,000
50
250
250
15,000
1,700
4,000
1,500
38,500
400
350
15,000
50
250
250
18,000
2,650
5,000
500
42,450
40,049
40,049
43,638
43,638
47,571
47,571
53,915
53,915
44,796
44,796
55,000
55,000
60,000
60,000
70,703
81,155
81,853
95,615
68,297
95,525
104,805
64
POLICE DEPARTMENT
517-437-6460
Christopher Gutowski-Director
Department Summary
The City Police Department consists of a Director,
Administrative Assistant, four (4) Sergeants, seven (7)
Patrol Officers, one (1) Detective, two (2) part time
officers, one (1) dispatcher/clerk, eight (8) police
reserve officers, two (2) full time and one (1) part time
crossing guards. The Police Department is a fully
staffed police agency providing 24-hour patrol for the
city. The police dispatch system is handled by the
Hillsdale County Central Dispatch Center 24-7. The
city dispatcher/records office is open Monday-Friday 7
a.m. to 3 p.m.
$1,600,000
[email protected]
Budget Summary
1. Personnel services reflects fourteen (13) full time
police officers, two (2) part time police officers and two
(2) support staff members.
2.
Operating expenses include supplies, training /
education, vehicle operation, uniforms and cleaning.
RMEF payments are $0.75 per mile this budget year.
3. Contractual services consist of; Network Access Fee for
In-Car Mobile Data Terminals, Service Agreement/Lease
Fax Machine, Software License Fees, LEIN Fees, M.D.T.
Fees and Court Fees.
4. No caapital outlay are planed for this fiscal year.
Department Goals
1. Improve pedestrian safety.
2. Provide a safe and secure environment for local schools.
1. Implement selective traffic safety zones downtown and in
school zones.
2. Coordinate with local schools in setting up an emergency
plan and school safety responses.
3 Year Comparison
Proposed Budget
Summary
$1,400,000
Actual
12/13
$1,200,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$1,000,000
$800,000
Personnel Services
1,167,484
1,209,400
1,175,250
-2.82%
$600,000
Operating Expenses
121,023
132,800
157,200
18.37%
3,915
6,000
6,000
0.00%
Capital Outlay
2,921
4,435
-
$400,000
$200,000
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
-100.00%
$ 1,295,343
Capital Outlay
65
$ 1,352,635
$ 1,338,450
-1.05%
301.000 POLICE DEPARTMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
850.301 INSURANCE - POLICE
861.005 STATE TRAINING FUNDS
900.000 PRINTING
925.000 TELEPHONE
955.221 MISC - PHYSICAL EXAMINATIONS
955.222 MISC - SHOTS & TRAINING
TOTAL POLICE DEPT.
Actual
10/11
Actual
11/12
659,517
114,177
22,971
64,984
9,555
15,725
28,835
161,084
105,398
15,209
1,550
12,091
3,218
1,214,314
586,530
127,725
31,545
73,314
9,210
15,228
31,275
179,338
102,775
7,623
5,800
12,062
2,999
1,185,424
671,037
42,003
14,954
48,195
6,948
14,150
27,245
159,593
102,456
10,304
5,800
12,330
3,305
1,118,320
660,071
38,861
20,129
61,801
12,239
15,045
27,152
186,745
114,553
11,857
3,200
12,390
3,441
1,167,484
431,289
31,476
15,784
34,191
8,318
12,950
29,826
136,255
89,542
17,246
3,200
8,923
2,351
821,351
642,000
50,000
12,400
53,000
8,400
13,000
28,650
227,550
137,000
16,000
3,200
14,500
3,700
1,209,400
600,000
50,000
18,800
56,000
8,600
13,500
31,000
198,500
158,000
21,000
1,550
14,800
3,500
1,175,250
8,024
9,225
557
611
255
3,604
485
852
109
1,234
2,636
91,287
118,879
6,217
9,181
559
843
1,995
3,077
596
1,246
280
1,104
3,431
91,347
72
119,948
6,302
11,452
545
1,155
3,142
2,729
1,563
315
198
1,178
2,314
97,928
228
100
129,150
8,520
10,573
448
834
2,667
1,120
2,363
1,522
300
1,096
1,965
89,536
79
121,023
4,669
5,748
503
18,420
207
851
835
402
276
804
1,260
49,746
766
84,487
7,000
10,000
600
1,000
4,500
3,000
1,500
1,000
300
1,200
3,000
99,000
500
200
132,800
8,000
10,000
600
20,000
1,000
4,200
3,000
1,200
1,000
300
1,200
3,000
103,000
500
200
157,200
5,396
1,637
5,159
3,365
7,033
8,524
4,813
895
5,708
3,915
2,921
6,836
3,575
4,201
7,776
6,000
4,435
10,435
6,000
6,000
1,340,226
1,313,896
1,253,177
1,295,343
913,614
1,352,635
1,338,450
66
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
Actual Thru
02/14
FIRE DEPARTMENT
517-437-6460
Christopher Gutowski-Director
Department Summary
The City Fire Department consists of a Director, one (1)
Deputy Chief, one (1) Captain, two (2) Lieutenants and
twenty five (25) part time (on-call) firefighters. The staff
is trained in light rescues, medical first responders, hazmat (hazardous materials) as well as up to date fire
fighting tactics. The fire department continues to
maintain an excellent I.S.O. class “5” fire rating through
staffing, training, equipment purchases and water supply
capabilities.
$600,000
[email protected]
Budget Summary
Department Goals
1. Improve community relations
2. Increase medical first responder staff.
3. Increase revenues for fire operations.
1. Personnel service reflects the full time status of four
employees plus half the salary and fringes of the Public
Safety Director. In addition, the department is staffed with
twenty five part-paid on-call firefighters.
2. Operating expenses include supplies, vehicle repairs
and maintenance, utilities, fuel, training, uniform cleaning
and replacement, and medical exams including
immunizations.
3. Contractual services consist of; linen services, laundry
service, software licensing, air testing and annual
maintenance of the air purification system, engines annual
pump testing and SCBA Harness Systems test and
Inspection.
4. Thre are no capital oulay purchases planed for this
budget year.
1. Secure funding for additional medical first responder
staff.
2. Develop a fee schedule for fire calls & alarms.
3 Year Comparison
Proposed Budget
Summary
$500,000
Actual
12/13
$400,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$300,000
Personnel Services
372,088
396,770
401,770
1.26%
$200,000
Operating Expenses
168,377
55,150
58,300
5.71%
$100,000
2,503
5,000
6,000
20.00%
Capital Outlay
12,548
11,000
-
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
-100.00%
$
555,516
Capital Outlay
67
$ 467,920
$ 466,070
-0.40%
336.000 FIRE DEPT.
Personnel Services
702.000 WAGES
702.336 WAGES - PART-TIME FIREFIGHTERS
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
730.000 VEH./EQUIP. MAINT. SUPPLIES
740.000 FUEL AND LUBRICANTS
850.000 INSURANCE
920.000 UTILITIES
925.000 TELEPHONE
955.221 MISC - PHYSICAL EXAMINATIONS
955.222 MISC - SHOTS & TRAINING
955.336 LOCAL GRANT PURCHASES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
188,420
35,796
20,765
3,153
16,310
6,446
3,990
8,384
46,330
24,049
7,915
450
4,675
686
367,369
187,339
37,189
22,589
5,860
16,956
4,628
4,210
10,302
51,932
24,661
3,488
1,800
5,410
686
377,050
193,755
33,203
19,217
5,404
17,575
4,695
4,330
8,210
40,070
27,824
4,594
1,800
5,176
709
366,561
193,835
33,291
19,151
3,847
22,438
2,762
3,900
5,368
43,996
30,373
6,142
1,000
5,231
754
372,088
125,949
24,668
15,145
5,656
12,624
3,677
4,942
8,374
38,388
18,060
8,937
1,000
3,663
503
271,586
188,000
35,000
25,000
3,600
19,800
5,300
4,500
11,700
59,220
29,200
8,200
1,000
5,500
750
396,770
193,500
35,000
23,000
4,100
20,300
5,300
4,600
9,800
59,220
29,800
10,300
450
5,600
800
401,770
6,847
4,411
3,585
3,352
200
6,782
94
2,025
512
11,537
26,514
358
462
66,679
5,072
47
3,579
3,363
399
6,978
993
169
12,453
13,705
46,758
7,088
734
4,005
3,224
549
7,643
471
57
10,021
10,113
237
402
44,543
7,008
855
4,441
5,016
535
8,689
59
2,865
95
10,968
12,542
158
396
114,750
168,377
3,390
332
2,589
3,892
222
9,386
800
94
8,300
3,535
68
32,608
6,000
1,000
4,400
4,000
550
8,000
300
2,000
300
100
12,500
15,000
500
500
55,150
6,000
1,000
4,400
5,400
400
10,000
300
2,000
300
12,500
15,000
500
500
58,300
68
970.336 CAPITAL OUTLAY - SAFETY HOUSE
TOTAL FIRE DEPARTMENT
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
4,817
3,649
-
2,594
-
3,876
7,499
-
2,503
12,548
-
4,709
1,110
-
5,000
11,000
-
6,000
-
8,466
2,594
11,375
15,051
5,819
16,000
6,000
442,514
426,402
422,480
555,516
310,013
467,920
466,070
69
PUBLIC SERVICES
517-437-6490
Keith Richard-Director
Department Summary
The Public Services Department consists of a Director,
Administrative Assistant, City Forester, two (2)
Mechanics, seven (7) Service employees, and three (3)
seasonal employees that provide services to the general
public, businesses, and other government agencies. In
the General Fund this department is responsable for the
following departments: Public Services, building and
grounds, Parking Lots, Cemeteries, and Parks. This
department is also responsible for a number of other
budgets besides including: Major/Trunkline and Local
Streets, Sidewalk Replacement, Inventory, and RMEF
(Fleet Vehicles). This department provides information
services as well as maintains records, writes grants,
administers street and right-of-way permits, building
demolitions, select inspections and other planning
activities. This department also provides support to the
Airport, Dial-A-Ride, BPU and a number of Capital
Improvement Projects.
$800,000
[email protected]
Department Goals
1. An infrastructure system that is designed to be
functional is well constructed and properly maintained to
serve the people now and into the future.
Budget Summary
1. Personal consist of a Director, Secretary, full time and
seasonal employees totaling 10,711 man-hours.
2. Operating expenses include; supplies, employee
training, uniforms, publishing, utilities, CDL licensing,
repairs and maintenance, drug and alcohol testing, solid
waste bags, equipment rental and professional dues and
subscriptions.
3. Contractual services consist of; engineering, lawn
maintenance, compost site maintenance (turning,
screening, and site grading), city hall cleaning,
maintenance, and library maintenance.
4. There are no capital outlay purchases planed for this
budget year.
1. Provide support to engineering and contractors during
the reconstruction of a yet to be selected Street
Rehabilitation Project planned to begin in 2013 or 2014.
2. Assist in Development of Three Meadows Subdivision
via E.D.C Dev. Plan
3 Year Comparison
Proposed Budget
Summary
$700,000
Actual
12/13
$600,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$500,000
$400,000
Personnel Services
315,328
310,170
308,905
-0.41%
$300,000
Operating Expenses
293,652
296,200
300,770
1.54%
150,948
154,100
148,500
-3.63%
$200,000
$100,000
12/13
Actual
Personnel Services
-
Capital Outlay
$0
13/14
14/15
Budget
Budget
Operating Expenses
-
-
$
759,928
Capital Outlay
70
$ 760,470
$ 758,175
-0.30%
441.000 PUBLIC SERVICES DEPARTMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
920.000 UTILITIES
955.441 MISCELLANEOUS - SHOE ALLOWANCE
955.517 MISC - SOLID WASTE COUPONS
955.588 MISC. - CDL LICENSING/TESTING
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
123,039
1,015
2,329
6,166
1,106
2,000
3,872
26,174
7,951
638
200
9,729
417
19,256
203,892
105,540
578
2,130
6,220
1,106
2,100
3,973
27,889
6,232
313
800
8,411
417
11,823
177,532
92,347
916
3,497
6,962
1,106
2,200
4,209
24,305
5,230
352
800
7,623
431
9,121
159,098
100,078
264
341
5,399
2,599
2,200
3,988
26,811
5,028
391
400
7,784
458
5,714
161,455
64,591
719
2,453
6,455
1,162
2,200
3,487
21,782
2,949
756
400
5,621
305
6,823
119,703
102,030
1,000
770
7,550
1,140
2,200
3,990
36,465
4,520
550
400
9,210
475
9,200
179,500
103,780
500
420
7,700
1,160
2,200
4,070
34,370
5,330
900
200
9,165
555
8,475
178,825
11,315
2,431
1,171
270
1,138
1,530
1,303
8,676
2,820
22,910
242
10,613
732
65,151
5,349
2,333
1,250
690
820
1,460
1,088
8,672
229
20,202
9,363
99
51,555
7,827
2,277
864
108
469
636
1,284
7,996
324
11,144
226
8,875
631
42,660
15,251
2,387
922
294
1,113
1,044
894
8,938
35
8,734
434
9,200
656
49,902
5,137
1,675
523
6,446
10
6,314
155
6,088
409
26,757
12,000
2,500
1,200
350
1,200
1,500
1,250
10,000
2,500
20,000
500
11,000
850
64,850
12,000
2,500
1,170
350
1,200
1,500
1,200
10,000
2,500
15,000
500
850
48,770
71
801.596 CONTRACTUAL SERVICES - TR. FACILITY
TOTAL PUBLIC SERVICES DEPARTMENT
266.000 PARKING LOTS
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
920.000 UTILITIES
TOTAL PARKING LOTS
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
39,359
1,003
40,362
30,816
127
30,943
50,409
50,409
47,897
47,897
23,344
23,344
40,000
40,000
38,500
38,500
309,405
260,030
252,167
259,254
169,804
284,350
266,095
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
6,185
600
487
4,666
11,938
3,784
777
329
2,762
7,652
4,383
188
324
2,522
7,416
3,393
232
255
1,788
5,668
4,258
1,820
435
621
7,134
6,045
1,500
580
4,485
12,610
6,525
1,000
575
4,190
12,290
1,967
4,246
7,472
13,685
2,051
3,378
6,775
12,204
2,054
3,498
5,037
10,589
2,106
3,559
3,851
9,516
2,827
2,402
7,898
13,127
2,500
4,500
7,500
14,500
2,500
4,500
7,000
14,000
2,484
2,484
1,900
1,900
2,172
2,172
2,197
2,197
961
961
3,600
3,600
3,500
3,500
28,107
21,756
20,177
17,381
21,222
30,710
29,790
72
265.000 BUILDING AND GROUNDS
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
920.000 UTILITIES
925.000 TELEPHONE
950.000 RENTALS
957.000 PROPERTY TAXES
801.790 CONTRACTUAL SRV-MITCHELL BLDG
TOTAL BUILDING AND GROUNDS
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
14,112
53
(185)
1,029
7,066
22,075
15,380
78
19
1,180
8,849
25,506
19,335
346
374
1,417
11,184
32,656
24,023
228
873
1,691
12,275
39,090
15,728
1,289
1,331
1,221
12,707
32,276
10,400
100
1,200
805
6,240
18,745
10,525
100
1,550
815
5,915
18,905
3,313
19,447
15,554
6,798
6,087
1,598
256
53,053
2,976
24,338
15,753
4,228
7,769
55,064
2,710
26,813
19,253
4,521
5,712
631
59,641
7,021
29,123
21,858
10,424
8,401
76,827
7,370
24,711
12,949
1,126
8,128
7,586
61,870
5,000
28,000
20,000
10,000
6,500
69,500
7,000
30,500
20,000
10,000
7,500
75,000
24,016
582
24,598
24,821
1,067
25,888
20,522
3,631
24,153
27,181
(1,035)
26,146
13,204
212
13,416
28,000
2,500
30,500
30,000
30,000
99,726
106,458
116,450
107,562
118,745
123,905
73
142,063
276.000 CEMETERIES
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
920.000 UTILITIES
TOTAL CEMETERIES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
32,663
941
2,401
15,803
51,808
40,387
1,682
3,017
23,829
68,915
34,079
1,161
2,515
19,802
57,557
36,438
1,521
2,644
18,380
58,983
17,774
1,031
1,329
14,972
35,106
28,670
1,200
2,285
17,750
49,905
28,740
1,500
2,315
16,830
49,385
1,569
752
30
31,695
34,046
5,479
641
77
33,733
39,930
2,407
808
150
44,121
47,487
3,243
949
231
46,883
51,306
1,366
608
80
32,363
34,417
3,000
850
500
40,000
44,350
3,000
1,000
500
45,000
49,500
10,972
10,972
9,586
9,586
10,434
10,434
21,638
21,638
9,213
9,213
20,000
20,000
18,500
18,500
96,826
118,431
115,478
131,927
78,736
114,255
117,385
74
756.000 PARKS
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
726.470 SUPPLIES - REPLACEMENT TREES
920.000 UTILITIES
TOTAL PARKS
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
35,146
26
2,508
17,922
55,602
37,617
838
2,739
21,608
62,802
35,249
485
2,537
20,063
58,334
31,738
563
2,201
15,630
50,132
15,411
489
1,118
11,451
28,469
28,575
1,000
2,260
17,575
49,410
29,310
1,000
2,320
16,870
49,500
6,387
6,045
852
28,400
41,684
4,545
5,687
1,873
25,651
37,756
5,162
6,168
2,234
25,371
38,935
8,859
6,941
2,001
25,424
43,225
4,647
5,160
1,076
22,508
33,391
5,000
7,000
2,500
25,000
39,500
5,000
7,000
2,500
28,000
42,500
45,498
45,498
54,599
54,599
51,896
51,896
53,070
53,070
33,419
33,419
60,000
60,000
58,000
58,000
142,784
155,157
149,166
146,427
95,279
148,910
150,000
75
448.000 STREET LIGHTING
Operating Expenses
920.202 UTILITIES - MAJOR STREETS
920.203 UTILITIES - LOCAL STREETS
TOTAL STREET LIGHTING
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
60,086
2,619
62,705
58,879
2,794
61,673
58,253
3,049
61,302
60,368
2,508
62,876
45,351
1,905
47,256
60,000
3,500
63,500
68,000
3,000
71,000
62,705
61,673
61,302
62,876
47,256
63,500
71,000
76
965.000 TRANSFERS TO OTHER FUNDS
999.203 TRANSFER - LOCAL ST.
999.208 TRANSFER - RECREATION
999.244 TRANSFER - ECON. DEVLP. CORP.
999.362 TRANSFER - BOND & INT. REDEM.
999.401 TRANSFER - CAPITAL IMPROVEMENT
999.408 TRANSFER - FIELDS OF DREAMS
999.481 TRANSFER - AIRPORT IMPROVEMENTS
999.496 TRANSFER - THREE MEADOWS
999.588 TRANSFER - DIAL-A-RIDE
999.640 TRANSFER - REVLE. MOBILE EQPT.
999.663 TRANSFER - FIRE VEHICLE & EQPT
999.699 TRANSFER - DPS LEAVE & BENEFIT
TOTAL TRANSFERS TO OTHER FUNDS
Actual
09/10
109,620
44,595
78,000
272,100
133,333
2,530
640,178
77
Actual
10/11
101,405
39,500
78,000
345,255
50,000
56,475
3,400
674,035
Actual
11/12
68,535
47,555
178,000
477,800
75,000
423
847,313
Actual
12/13
65,000
47,965
24,994
365,000
50,000
100,000
25,000
677,959
Actual Thru
02/14
56,750
49,155
170,000
50,000
25,000
350,905
Budgets
Current
Proposed
13/14
14/15
156,750
59,155
170,000
50,000
97,950
25,000
558,855
114,165
60,025
50,000
109,260
333,450
Total General Fund Expenditures
By Type
10%
45%
30%
15%
Personnel
Operating
Contractual
78
Transfers
General Fund Expenditures
By Function
20%
4%
1%
42%
33%
General Government
Public Safety
Recreation & Culture
79
Capital & Debt
Public Services
BOARD OF PUBLIC UTILITIES REVENUES *
Electric Department
Customer Sales
Other Revenue from Operations
Non-operating Revenues
Electric Department Total Revenues
Water Department
Customer Sales
Total Water Department Revenues
Sewer Department
Customer Sales
Total Sewer Department Revenues
TOTAL UTILITY REVENUE
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
10,509,572
43,410
105,950
10,658,932
10,677,388
45,436
45,953
10,768,777
10,528,738
40,143
(193,251)
10,375,630
11,376,509
39,895
22,653
11,439,057
13,729,500
42,000
9,000
13,780,500
13,778,600
40,000
(23,050)
13,795,550
1,422,332
6,483
(81,592)
1,347,223
1,441,128
7,677
(55,660)
1,393,145
1,232,234
7,596
(57,018)
1,182,812
1,259,068
4,918
(37,561)
1,226,425
1,307,000
5,000
(33,000)
1,279,000
1,358,000
5,000
(33,300)
1,329,700
693,894
9,674
10,400
713,968
715,558
12,827
32,647
761,032
1,261,665
9,551
4,287
1,275,503
1,210,237
9,158
514
1,219,909
1,209,000
7,500
1,500
1,218,000
1,416,000
5,000
(14,500)
1,406,500
12,720,123
12,922,954
12,833,945
13,885,391
16,277,500
16,531,750
* Specific detail of the Board of Public Utilities' budget is contained in a separate document, consequently their numbers are not included in any of the City's charts and graphs
contained in this document.
80
BOARD OF PUBLIC UTILITIES EXPENSES *
Electric Department
Purchased Power Cost
Total Production Expense
Total Transmission & Distribution Expense
Total Administration & General Expense
Total Electric Department Expense
Electric Department Net Income (Revenues less Expenses)
Water Department
Total Production Expense
Total Purification Expense
Total Distribution Expense
Total Water Department Expense
Water Department Net Income (Revenues less Expenses)
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
7,854,057
675,909
1,236,258
963,284
10,729,508
7,852,501
676,309
1,849,500
986,126
11,364,436
8,138,350
661,722
1,241,340
892,561
10,933,973
10,513,057
452,295
1,159,017
1,108,453
13,232,822
10,968,000
442,250
994,500
1,250,250
13,655,000
10,360,100
433,750
1,210,450
1,268,900
13,273,200
(70,576)
(595,659)
(558,343)
(1,793,765)
125,500
522,350
64,405
242,621
361,894
292,547
961,467
385,756
63,845
246,850
342,415
294,385
947,495
445,650
62,783
250,408
359,727
262,649
935,567
247,245
91,481
285,006
391,079
319,409
1,086,975
139,450
92,000
264,750
384,750
372,500
1,114,000
165,000
135,550
340,100
411,200
369,075
1,255,925
73,775
81
BOARD OF PUBLIC UTILITIES EXPENSES *
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
Sewer Department
Total Collection Expense
Total Treatment Expense
Total Sewer Department Expenses
Sewer Department Net Income (Revenues less Expenses)
174,691
552,221
297,558
1,024,470
(310,502)
194,337
589,150
307,249
1,090,736
(329,704)
217,627
608,249
322,372
1,148,248
127,255
214,139
809,512
324,339
1,347,990
(128,081)
198,500
601,750
410,250
1,210,500
7,500
264,050
753,800
359,650
1,377,500
29,000
Total Utility Expenses
12,715,445
13,402,667
13,017,788
15,667,787
15,979,500
15,906,625
4,678
(479,713)
(183,843)
(1,782,396)
298,000
625,125
Total Utility Net Income (Loss)
82
Budget
Budget
Budget
Budget
Budget
Budget
09/10
10/11
11/12
12/13
13/14
14/15
1,290,000
1,005,000
1,195,000
989,000
510,000
704,000
Water Department Capital Projects
145,000
145,000
226,000
245,000
251,000
144,000
Sewer Department Capital Projects
320,000
320,000
41,500
106,000
51,400
155,000
Administration Capital Projects
120,000
72,000
85,000
75,000
120,000
110,000
1,875,000
1,542,000
1,547,500
1,415,000
932,400
1,113,000
BOARD OF PUBLIC UTILITIES CAPITAL PROJECTS *
Electric Department Capital Projects
Total Capital Projects
83
MAJOR/TRUNKLINE AND LOCAL STREETS
517-437-6491
Department Summary
The Public Services Department is responsible for the
maintenance and repair of a large portion of
infrastructure found along 18.86 miles of major streets,
3.03 miles of State trunk line, and 25.58 miles of local
streets with the City of Hillsdale. These areas of
responsibility include surface, right-of-way, forestry,
traffic, storm drains, and winter maintenance.
Maintenance tasks include street sweeping, asphalt
patching, crack sealing, curb & gutter replacement,
catch basin repairs, storm sewer repairs, pavement
markings, tree trimming, removal and replacement,
brush pickup, issuance and inspection of right-of-way
permits, road condition surveys, traffic counts, snow
removal, and any other work done within the street
right-of-way. In addition, this department maintains a
state trunk line (M-99) under a state contract where,
with few exceptions, the City is reimbursed dollar for
dollar for any maintenance work done along this portion
of highway.
$1,200,000
[email protected]
Department Goals
1. An infrastructure system that is designed to be functional
is well constructed and properly maintained to serve the
people now and into the future.
1. Assist in the completion of the update process
andmaintaining of a Capital Improvement Plan, as requested
by City Council. First and foremost, this will require the
establishment of a long term funding stream for Local streets.
We will continue to seek grant funding for Major streets such
as we have successfully done in the past with the Small
Urban Grant applications ($375,000 for State St. in 2012,
$212,200 for E. Fayette St. in 2010, $374,400 for E. Bacon
St. in 2008 and $212,000 for W. Fayette St. in 2006).
2. Assist in the continued Development phase of Three
Meadows Subdivision via E.D.C. Development Plan.
3 Year Comparison
Budget Summary
1. Personnel consist of 9,209 man-hours plus fringe
benefits.
2. Operating expenses include supplies (asphalt, road salt,
signs, etc.), equipment rental, and general maintenance
activities.
3. Contractual services include lawn maintenance, tree
trimming, tree removal, pavement marking, railroad signal
maintenance, televising and cleaning storm sewers, and
traffic light maintenance.
4 Capital outlay items for street reconstruction, paving,
etc. are funded through the Capital Improvement Fund.
Proposed Budget
Summary
$1,000,000
Actual
12/13
$800,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$600,000
Personnel Services
220,771
295,615
290,235
-1.82%
$400,000
Operating Expenses
264,132
313,175
307,100
-1.94%
$200,000
99,149
139,750
132,000
-5.55%
Transfers
110,431
209,810
85,700
-59.15%
694,483
$ 958,350
$ 815,035
-14.95%
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
Transfers: 10.5%
Transfers
84
Fund 202 MAJOR STREET FUND REVENUES
MAJOR STREET FUND REVENUES
546.000 STATE GRANT - GAS & WEIGHT TAX
546.048 STATE GRANT-METRO ROW ACT
546.110 STATE GRANT - ACT 110
547.000 STATE GRANT - TRUNKLINE MAINT.
665.000 INTEREST
692.000 OTHER REVENUE
692.039 OTHER REVENUE - BPU
692.470 OTHER REVENUE - TREES
TOTAL MAJOR STREET FUND REVENUES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
398,287
13,625
32,147
291
126
-
404,304
12,533
39,983
657
3,102
-
426,430
13,661
29,673
476
445
2,396
432,392
13,934
29,931
977
1,907
-
219,991
15,068
558
1,776
3,856
427,500
13,500
30,000
500
1,000
-
435,000
13,500
30,000
1,000
1,000
-
444,476
460,579
473,081
479,141
241,249
472,500
480,500
85
Fund 202 MAJOR STREET FUND EXPENDITURES
Operating Expenses
Transfers
999.101 TRANSFER - GENERAL FUND
999.203 TRANSFER - LOCAL ST.
999.401 TRANSFER - CAPITAL IMPROVEMENT
Total Operating Expenses & Transfers
999.101
175.500 ADMIN. SERVICES - TRUNKLINE
TRANSFER - GENERAL FUND
TOTAL ADMIN. SERVICES - TRUNKLINE
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
-
-
-
-
-
39,829
39,829
40,430
40,430
42,643
42,643
43,239
50,000
93,239
21,920
21,920
42,750
150,000
192,750
43,500
25,000
68,500
39,829
40,430
42,643
93,239
21,920
192,750
68,500
3,215
3,998
2,967
2,993
1,507
3,000
3,000
3,215
3,998
2,967
2,993
1,507
3,000
3,000
86
Actual Thru
02/14
-
-
450.000 STREET SURFACE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
TOTAL STREET SURFACE
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
10,847
1,287
867
6,351
19,352
20,955
1,766
1,619
13,116
37,456
13,625
382
980
7,922
22,908
11,123
539
810
5,649
18,121
9,643
492
690
6,993
17,818
18,095
2,000
1,535
11,940
33,570
18,235
1,000
1,470
10,705
31,410
5,033
21,996
27,029
12,524
28,185
40,709
4,231
18,679
22,910
4,332
14,578
18,910
20,943
13,975
34,918
27,500
25,000
52,500
27,500
25,000
52,500
1,894
1,894
5,810
5,810
5,432
5,432
2,407
2,407
3,603
3,603
17,000
17,000
15,000
15,000
48,275
83,975
51,250
39,438
56,339
103,070
98,910
1,491
106
775
2,372
1,083
84
82
656
1,905
977
69
558
1,604
965
18
68
458
1,509
1,680
142
128
180
2,130
4,595
250
370
2,880
8,095
4,550
250
365
2,670
7,835
213
4,924
5,137
268
4,106
4,374
112
3,123
3,235
210
1,517
1,727
1,181
1,579
2,760
500
3,000
3,500
500
3,000
3,500
28
28
61
61
45
45
500
500
500
500
6,307
4,900
3,281
12,095
11,835
450.500 TRUNKLINE SURFACE
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
FRINGE BENEFITS - ALLOCATED
Operating Expenses
726.000
940.000
SUPPLIES
EQUIPMENT RENTAL
801.000
TOTAL TRUNKLINE SURFACE
7,509
87
4,890
460.000 R.O.W. MAINTENANCE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
15,997
92
1,158
8,468
25,715
19,695
449
1,449
9,459
31,052
16,984
1,238
9,312
27,535
22,488
1,154
1,628
11,407
36,677
11,136
106
792
9,007
21,041
13,515
200
1,050
8,150
22,915
13,440
200
1,045
7,590
22,275
417
26,184
26,601
1,492
30,969
32,461
1,093
27,625
28,718
12,013
32,496
44,509
1,389
18,585
19,974
1,500
30,000
31,500
1,500
30,000
31,500
15,536
15,536
23,994
23,994
12,973
12,973
25,644
25,644
16,226
16,226
18,000
18,000
20,000
20,000
67,852
87,507
69,225
106,830
57,241
72,415
73,775
1,788
131
895
2,814
1,580
118
964
2,662
407
29
411
847
209
15
103
327
207
15
172
394
755
100
65
510
1,430
750
100
65
475
1,390
28
2,860
2,888
27
3,212
3,239
722
722
708
708
458
458
1,000
1,000
1,000
1,000
5,530
5,530
5,173
5,173
2,676
2,676
4,780
4,780
2,903
2,903
6,750
6,750
6,500
6,500
TOTAL TRUNKLINE R.O.W. MAINTENANCE
11,232
11,074
4,245
5,815
3,755
9,180
8,890
TOTAL R.O.W. MAINTENANCE
460.500 TRUNKLINE R.O.W. MAINTENANCE
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
940.000
SUPPLIES
EQUIPMENT RENTAL
801.000
88
470.000 TREES
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
726.470 SUPPLIES - REPLACEMENT TREES
TOTAL TREES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
11,553
310
834
5,813
18,510
17,286
632
1,276
8,614
27,808
14,096
454
1,015
7,966
23,532
13,082
302
919
6,565
20,868
5,383
152
384
4,051
9,970
13,450
250
1,050
8,140
22,890
13,750
250
1,070
7,790
22,860
406
3,648
4,054
1,543
7,266
8,809
1,007
5,721
6,728
563
3,838
5,727
10,128
807
2,053
2,860
1,500
5,000
6,500
1,500
5,000
6,500
9,496
9,496
17,704
17,704
15,096
15,096
13,489
13,489
10,992
10,992
15,000
15,000
16,000
16,000
32,060
54,321
45,356
44,485
23,822
44,390
45,360
78
163
95
18
182
458
438
53
34
115
639
257
101
25
84
467
109
7
26
142
310
25
185
520
325
25
180
530
321
321
137
137
-
-
50
100
150
100
100
22
22
11
11
50
50
-
-
100
100
801
787
593
175
670
730
470.500 TRUNKLINE TREES
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
-
Operating Expenses
726.000
940.000
6
600
684
-
SUPPLIES
EQUIPMENT RENTAL
25
25
801.000
TOTAL TRUNKLINE TREES
709
89
76
76
33
33
480.000 DRAINAGE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
TOTAL DRAINAGE
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
10,012
106
723
4,610
15,451
7,062
12
502
4,072
11,648
12,326
118
878
7,108
20,431
7,849
209
547
3,985
12,590
6,451
641
495
4,783
12,370
10,665
300
840
6,515
18,320
10,830
250
850
6,165
18,095
1,293
10,621
11,914
712
6,809
7,521
2,962
15,983
18,945
1,183
9,208
10,391
3,742
5,816
9,558
3,525
7,500
11,025
3,500
7,500
11,000
2,799
2,799
1,621
1,621
2,925
2,925
1,203
1,203
8,659
8,659
10,000
10,000
10,000
10,000
30,164
20,790
42,300
24,184
30,587
39,345
39,095
112
12
9
77
210
687
428
80
771
1,966
813
58
474
1,345
25
2
21
48
198
439
45
38
720
1,495
100
120
950
2,665
1,495
100
120
890
2,605
118
118
3,611
3,611
2,541
2,541
72
72
372
372
250
2,000
2,250
250
2,000
2,250
262
262
6
6
17
17
300
300
300
300
4,148
126
1,109
5,215
5,155
480.500 TRUNKLINE R.O.W. DRAINAGE
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
940.000
SUPPLIES
EQUIPMENT RENTAL
801.000
TOTAL TRUNKLINE R.O.W. DRAINAGE
-
-
328
90
5,577
-
-
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
490.000 TRAFFIC
Personnel Services
702.000
703.000
720.000
725.000
15,745
233
1,143
7,957
25,078
7,156
322
534
4,263
12,275
19,489
382
1,420
11,336
32,628
9,455
207
675
4,654
14,991
5,925
204
430
5,491
12,050
10,610
250
830
6,455
18,145
10,860
250
850
6,185
18,145
6,183
4,329
8,385
18,897
3,355
4,241
3,374
10,970
6,736
4,290
7,680
18,706
6,500
4,394
3,897
14,791
2,555
3,336
2,456
8,347
7,500
4,000
7,000
18,500
7,000
4,000
5,500
16,500
13,891
13,891
57,866
3,747
3,747
26,992
14,076
14,076
65,409
5,929
5,929
35,711
7,986
7,986
28,383
15,500
15,500
52,145
16,500
16,500
51,145
731
103
59
386
1,279
258
54
22
178
512
200
18
15
115
349
8
49
4
32
93
239
17
230
486
675
75
55
445
1,250
675
75
60
415
1,225
573
4,430
256
5,259
261
4,347
136
4,744
36
4,345
18
4,399
4,451
24
4,475
3,283
53
3,336
500
4,000
250
4,750
500
4,000
250
4,750
22
22
108
108
12
12
198
198
262
262
600
600
600
600
TOTAL TRUNKLINE TRAFFIC
6,560
5,364
4,760
4,766
4,084
6,600
6,575
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
920.000
940.000
SUPPLIES
UTILITIES
EQUIPMENT RENTAL
801.000
970.000
CAPITAL OUTLAY
TOTAL TRAFFIC
490.500 TRUNKLINE TRAFFIC
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
920.000
940.000
SUPPLIES
UTILITIES
EQUIPMENT RENTAL
801.000
91
500.000 WINTER MAINTENANCE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
10,414
4,581
1,071
7,882
23,948
10,307
3,615
990
8,127
23,039
5,801
2,448
577
4,400
13,227
9,703
2,916
907
6,088
19,614
14,819
6,039
1,461
1,859
24,178
15,250
6,500
1,665
12,925
36,340
15,400
6,500
1,675
12,185
35,760
13,781
22,551
36,332
23,912
21,658
45,570
17,752
14,013
31,766
26,340
18,632
44,972
25,114
38,812
63,926
20,000
25,000
45,000
22,500
25,000
47,500
1,398
1,398
2,857
2,857
1,082
1,082
234
234
-
2,500
2,500
1,500
1,500
61,678
71,466
46,074
64,820
88,104
83,840
84,760
1,412
1,510
209
1,570
4,701
1,938
1,336
233
1,932
5,439
695
910
112
889
2,606
1,202
978
151
1,066
3,397
4,724
2,028
474
446
7,672
2,760
2,500
400
3,125
8,785
2,790
2,500
405
2,945
8,640
5,403
5,805
11,208
9,551
6,217
15,768
7,000
3,261
10,262
11,909
4,369
16,278
9,851
14,017
23,868
6,500
7,500
14,000
6,500
7,500
14,000
TOTAL TRUNKLINE WINTER MAINTENANCE
15,909
21,207
12,868
19,675
31,540
22,785
22,640
TOTAL MAJOR STREET FUND EXPENDITURES
383,186
439,809
396,934
445,956
353,456
647,500
520,370
TOTAL WINTER MAINTENANCE
500.500 TRUNKLINE WINTER MAINTENANCE
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
940.000
SUPPLIES
EQUIPMENT RENTAL
92
Fund 203 LOCAL STREET FUND REVENUES
LOCAL STREET FUND REVENUES
546.000 STATE GRANT - GAS & WEIGHT TAX
546.048 STATE GRANT - METRO ROW ACT
634.000 MAINT. ADJACENT MUNICIPAL STRS
692.000 OTHER REVENUE
692.039 OTHER REVENUE - BPU
692.470 OTHER REVENUE - TREES
699.101 TRANSFERS IN - GENERAL FUND
699.202 TRANSFERS IN - MAJOR STREETS
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
Total Revenues
131,681
13,625
265
109,620
255,191
133,346
12,533
411
2,200
101,405
249,895
140,102
13,661
68,535
222,299
141,985
13,934
62
5,309
65,000
50,000
276,290
72,148
56,750
128,898
Actual
09/10
13,138
13,138
Actual
10/11
13,336
13,336
Actual
11/12
14,010
14,010
Actual
12/13
14,199
14,199
Actual Thru
02/14
7,215
7,215
15,852
7
1,144
8,186
25,189
11,007
54
801
6,063
17,925
13,946
192
998
7,991
23,126
16,392
151
1,136
8,118
25,797
7,396
170
523
5,435
13,524
17,730
1,000
1,430
11,130
31,290
18,020
1,000
1,455
10,585
31,060
12,112
16,391
28,503
16,444
9,820
26,264
12,847
15,579
28,425
13,949
16,744
30,693
10,778
7,606
18,384
25,000
20,000
45,000
25,000
20,000
45,000
1,655
1,655
2,142
2,142
2,522
2,522
8,067
8,067
6,534
6,534
5,000
5,000
5,000
5,000
TOTAL STREET SURFACE
55,347
46,331
54,073
64,557
38,442
81,290
81,060
Fund 203 LOCAL STREET FUND EXPENDITURES
140,600
13,500
156,750
310,850
142,000
13,500
114,165
25,000
294,665
Budgets
Current
Proposed
13/14
14/15
14,060
14,200
14,060
14,200
450.000 STREET SURFACE
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
940.000
SUPPLIES
EQUIPMENT RENTAL
801.000
93
460.000 R.O.W. MAINTENANCE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
15,408
48
1,110
8,054
24,620
18,664
580
1,372
7,566
28,182
12,147
64
878
6,876
19,964
10,818
18
734
5,091
16,661
10,517
55
734
9,021
20,327
17,985
250
1,395
10,835
30,465
18,100
250
1,405
10,210
29,965
163
26,932
27,095
549
33,018
33,567
69
21,315
21,384
854
19,757
20,611
2,181
18,121
20,302
1,000
27,500
28,500
2,500
20,000
22,500
8,989
8,989
11,835
11,835
7,876
7,876
16,891
16,891
9,346
9,346
10,000
10,000
10,000
10,000
60,704
73,584
49,224
54,163
49,975
68,965
62,465
18,084
161
1,313
9,115
28,673
14,710
385
1,078
8,409
24,582
14,593
134
1,019
8,275
24,021
13,762
863
1,017
7,124
22,766
6,213
146
441
4,693
11,493
13,205
300
1,035
8,025
22,565
13,470
300
1,055
7,665
22,490
687
8,164
8,851
1,436
2,373
6,852
10,661
1,088
6,843
7,931
800
6,583
7,383
404
2,094
2,498
2,500
7,500
10,000
2,500
7,500
10,000
30,698
30,698
32,404
32,404
20,673
20,673
16,729
16,729
15,430
15,430
25,000
25,000
17,500
17,500
TOTAL TREES
68,222
67,647
52,625
46,878
29,421
57,565
49,990
TOTAL R.O.W. MAINTENANCE
470.000 TREES
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
726.470
940.000
SUPPLIES
SUPPLIES - REPLACEMENT TREES
EQUIPMENT RENTAL
801.000
94
480.000 DRAINAGE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
5,178
35
372
2,697
8,282
5,794
149
417
3,517
9,877
5,233
36
370
2,761
8,400
5,469
110
376
2,710
8,665
5,115
357
4,399
9,871
6,720
50
515
4,025
11,310
6,765
50
520
3,795
11,130
913
6,130
7,043
2,540
5,849
8,389
585
3,260
3,846
486
5,351
5,837
1,934
3,125
5,059
1,500
5,000
6,500
1,500
5,000
6,500
868
868
6,182
6,182
262
262
2,148
2,148
999
999
5,000
5,000
4,000
4,000
16,193
24,448
12,508
16,650
15,929
22,810
21,630
4,547
326
2,383
7,256
771
55
481
1,307
2,874
204
1,941
5,020
3,223
379
251
1,584
5,437
793
170
69
625
1,657
3,035
150
245
1,890
5,320
3,075
150
245
1,795
5,265
2,907
2,719
5,626
746
334
1,080
2,262
1,152
3,414
2,882
1,022
3,904
1,198
280
1,478
2,500
2,500
5,000
2,500
2,000
4,500
3,468
3,468
895
895
5,812
5,812
1,112
1,112
1,843
1,843
8,000
8,000
8,000
8,000
TOTAL TRAFFIC
16,350
3,282
14,246
10,453
4,978
18,320
17,765
TOTAL DRAINAGE
490.000 TRAFFIC
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
940.000
SUPPLIES
EQUIPMENT RENTAL
801.000
95
500.000 WINTER MAINTENANCE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
6,826
94
498
3,555
10,973
8,980
315
666
5,450
15,411
5,444
113
389
3,107
9,054
7,809
240
569
4,125
12,743
9,566
891
734
922
12,113
9,315
2,500
905
7,020
19,740
9,475
2,500
915
6,665
19,555
7,232
12,289
19,521
14,353
14,229
28,582
9,389
7,668
17,057
16,861
11,806
28,667
16,205
19,114
35,319
12,500
15,000
27,500
12,500
15,000
27,500
-
-
251
251
217
217
6
6
600
600
500
500
TOTAL WINTER MAINTENANCE
30,494
43,993
26,362
41,627
47,438
47,840
47,555
TOTAL LOCAL ST. FUND EXPENDITURES
260,448
272,621
223,048
248,527
193,398
310,850
294,665
96
DIAL-A-RIDE
517-437-3385
Linda Brown -Transportation Coordinator
Department Summary
Dial-a-Ride provides demand-response public
transportation service of City of Hillsdale residents.
They transport a wide variety of people to and from
school, work, appointments, shopping facilities, and
various other sites located with the city limits. The
system does not run regular routs, services are
provided upon request between the hours of 7:15 a.m.
and 4:15 p.m. Monday through Friday.
The bus fleet consists of four (4) buses with
wheelchair lifts, which are purchased with federal
and state grant funding. Three (3) of these buses are
in use daily and one is used as a standby or back-up
bus. Approximately 150-175 people ride our buses
each day, except during the summer months of June
to August, when school is not in session. During
this time, buses transport approximately 90 fares
per day.
$500,000
Adults pay $3.00 per ride, with children and
senior/disabled passengers paying $1.50 per ride. Dial-aRide is funded from federal sources (16%), state sources
(37%), fares (14%) and a local subsidy from general fund
(33%). Buses are funded through federal and state grants
at 100%.
Department Goals
1. Provide safe and efficient transportation for residents
of the city.
2. Maintain a courteous and professional attitude at all
times.
3. Improve response time to each call.
4. Reduce local subsidy to 30%.
3 Year Comparison
517-437-6444
1. Maintain a well trained courteous staff.
2. Increase operating revenues.
3. Decrease operating costs.
Budget Summary
1. Personnel costs cover wages and benefits for three
full time drivers, one dispatch, and two part-time drivers.
2. Operating expenses include everything essential
for daily operations (supplies, fuel, parts, etc.),
building utilities/maintenance, and administravtive
services.
3. Contractual services consist of bus repairs not
done by city mechanics.
4. Capital items consist of one replacement bus
purchased with 80% federal and 20% state grant funding.
Proposed Budget
Summary
$450,000
$400,000
Actual
11/12
$350,000
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
$300,000
$250,000
$200,000
$150,000
$100,000
Personnel Services
204,559
221,335
231,030
4.38%
Operating Expenses
100,186
48,000
50,650
5.52%
Cont. Serv. & Transfer
50,198
181,750
60,000
-66.99%
Capital Outlay
1,505
$50,000
$0
11/12
Actual
Personnel Services
Cont. Serv. & Transfer
13/14
14/15
Budget
Budget
Operating Expenses
$
356,448
Capital Outlay
97
$ 451,085
115,000
$ 456,680
1.24%
D.A.R.T. REVENUES
FEDERAL GRANT
STATE GRANT
STATE GRANT - MARKETING
STATE GRANT - CAPITAL
USE AND ADMISSION FEES
OTHER REVENUE
TRANSFERS IN - GENERAL FUND
TOTAL D.A.R.T. REVENUES
Actual
09/10
33,896
117,423
641,050
56,646
599
133,333
982,947
Actual
10/11
90,635
115,400
118,333
47,863
1,625
429
56,475
430,760
98
Actual
11/12
54,778
106,049
26,171
49,896
1,600
514
75,000
314,007
Actual
11/12
54,778
106,049
26,171
49,896
1,600
514
75,000
314,007
Actual Thru
02/14
33,170
80,744
38,117
535
152,566
Budgets
Current
Proposed
13/14
14/15
52,015
53,630
125,120
128,790
126,000
115,000
50,000
50,000
97,950
109,260
451,085
456,680
Actual
09/10
D.A.R.T. EXPENDITURES
Actual
10/11
Actual
11/12
Actual
11/12
48,199
48,199
46,249
46,249
43,850
43,850
46,731
46,731
127,852
1,713
4,734
9,857
1,878
5,200
5,715
57,540
2,924
3,353
500
11,209
701
5,288
238,464
118,155
870
3,846
9,676
1,431
4,400
5,007
53,759
2,188
1,633
1,600
9,809
526
2,636
215,536
116,991
1,602
3,470
8,384
1,431
4,400
4,948
45,547
1,712
2,389
1,600
9,721
554
2,245
204,993
119,057
1,897
6,315
8,003
1,676
4,400
5,094
40,290
1,749
2,654
800
9,933
590
2,101
204,559
Actual Thru
02/14
-
Budgets
Current
Proposed
13/14
14/15
52,000
52,000
50,000
50,000
125,075
1,750
3,860
10,295
1,450
4,400
5,065
43,560
1,500
3,000
1,600
12,560
620
6,600
221,335
130,000
1,750
4,145
11,260
1,555
4,400
5,440
48,120
1,940
4,900
400
12,895
625
3,600
231,030
588.000 DIAL-A-RIDE
Personnel Services
WAGES
OVERTIME PAY
SICK TIME PAY
VACATION TIME PAY
PERSONAL TIME PAY
LONGEVITY PAY
HOLIDAY AND OTHER PAY
HEALTH AND LIFE INSURANCE
RETIREMENT
WORKERS' COMPENSATION
UNEMPLOYMENT INSURANCE
EMPLOYER'S FICA
DISABILITY INSURANCE
99
82,898
1,405
2,382
8,691
2,079
4,400
4,540
30,620
1,195
4,200
800
7,411
393
1,867
152,881
D.A.R.T. EXPENDITURES
Operating Expenses
Actual
09/10
DEPRECIATION
CONT SERV - ENGINEERING
CAPITAL OUTLAY
Total Contractual & Capital Outlay
TOTAL D.A.R.T. EXPENDITURES
Actual
12/13
1,140
3,547
23,637
8,565
295
76
5,138
1,093
422
-
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
-
-
-
593
14,682
73,898
302
30,087
73,936
452
35,643
80,008
1,881
3,712
25,771
6,669
722
400
264
5,428
960
395
446
399
53,139
100,186
7,833
-
2,939
7,363
3,632
10,778
3,467
1,505
8,189
-
3,750
126,000
10,000
115,000
7,833
10,302
14,410
4,972
8,189
129,750
125,000
368,394
346,023
343,261
356,448
197,607
451,085
456,680
2,627
10,627
18,232
12,820
149
131
245
3,954
599
289
8,950
SUPPLIES
VEH./EQUIP. MAINT. SUPPLIES
FUEL AND LUBRICANTS
CLOTHING / UNIFORMS
INSURANCE
TRAINING & SEMINARS
PRINTING
UTILITIES
TELEPHONE
REPAIRS & MAINTENANCE
EQUIPMENT RENTAL
RENTALS
MISCELLANEOUS
MISC. - CDL LICENSING/TESTING
Actual
11/12
Actual
10/11
2,110
3,386
20,536
6,254
431
439
183
5,602
1,081
2,803
722
-
100
816
5,392
14,979
9,930
3,596
485
305
612
1,500
3,500
24,000
9,000
100
100
5,500
1,100
1,000
2,000
-
-
-
422
36,537
200
48,000
200
50,650
-
1,500
5,000
26,000
10,000
100
100
5,500
1,000
500
750
-
HILLSDALE COMMUNITY LIBRARY
517-437-7790
LeAnn Beckwith - Director
Department Summary
The Hillsdale Community Library is dedicated to
providing access to informational, educational, cultural,
and recreational needs of the citizens of Hillsdale. The
library is committed to achieving these goals within the
context of the needs of the local community. The library
cooperates with other organizations, agencies, and
institutions to provide library service.
Department Goals
1. To provide responsive service that meets the
community’s needs and interests.
2. To increase staff productivity and ensure the delivery
of library services to the community.
3. To update and expand the library’s collection both in
house and electronically.
4. To increase community awareness regarding the vital
role of the library and all we have to offer.
$250,000
[email protected]
5. To educate the community on the challenge of funding.
6. To increase programming to serve all ages and
interests.
1. Update the library automation system for greater staff
productivity and patron’s ease of use.
2. Provide opportunities for staff development.
3. Continue to work with the Woodlands Library
Cooperative to offer the most up-to-date electronic
material available.
4. Continue to collaborate with other Hillsdale County
libraries.
3 Year Comparison
Budget Summary
1. Personnel services cover the cost of wages and
benefits for one (1) full time and nine (9) part-time
employees.
2. Operating expenses include those things essential for
operations such as non-print materials, supplies, staff
training, and building maintenance.
3. Contractual services include payments for equipment
upkeep, cleaning services, computer maintenance,
membership payment to Woodlands Library Cooperative
and service contracts for the fire alarm system, and the
library automation system.
4. Capital outlay items are new book purchases and a
software coding system.
Proposed Budget
Summary
$200,000
Amended
Budget
13/14
Actual
12/13
Proposed
Budget
14/15
Percent of
Change
$150,000
$100,000
$50,000
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
Personnel Services
134,102
138,865
132,290
-4.73%
Operating Expenses
54,308
43,800
49,675
13.41%
19,669
18,260
21,250
16.37%
Cap. Outlay & Trans.
23,883
26,000
24,500
-5.77%
$
231,962
$
226,925
$
227,715
0.35%
Cap. Outlay & Trans.: 10.8%
Cap. Outlay & Trans.
101
Fund 271
402.000
412.000
437.000
520.000
523.000
569.000
574.000
587.000
588.000
629.000
656.000
657.000
658.000
665.000
667.000
667.271
675.000
675.471
675.790
675.791
675.792
692.000
692.002
694.000
LIBRARY FUND REVENUES
CURRENT TAXES
DELINQUENT TAXES
FEDERAL GRANTS -LITERACY
FEDERAL GRANTS - REC & CULTURE
STATE GRANT
STATE REVENUE SHARING
CONT./LOCAL UNITS-CULTURE/REC.
SUBSCRIPTION CARD SALES
COPIES / DUPLICATING
PENAL FINES
BOOK FINES
ORDINANCE FINES
INTEREST
RENTS
RENTS-MEETING ROOMS
CONTRIBUTIONS AND DONATIONS
CONT. & DONAT. - LIBRARY EXPAN
CONTR. & DON’T. - BOOK CLUB
CONTR. & DON’T. - BIG READ
CONTR. & DON’T. - CHILD. LIBRARY
OTHER REVENUE
OTHER Rev. - N.B. REVENUE CNTR
CASH OVER & (SHORT)
TOTAL LIBRARY REVENUES
Actual
09/10
151,824
622
5,721
6,505
8,105
17,800
3,019
4,241
40,589
4,076
2,597
367
438
6,537
4,125
441
4,150
4,075
1,873
267,105
102
Actual
10/11
144,545
769
4,907
6,335
8,105
16,800
2,517
4,171
43,985
3,551
2,012
169
399
7,312
4,235
28,950
2,181
2,874
283,817
Actual
11/12
143,729
1,908
3,244
5,397
8,105
16,800
3,077
3,635
32,004
3,005
4,131
153
264
5,181
13,120
15,610
6,002
6,936
5,575
277,875
Actual
12/13
135,363
112
2,367
8,344
8,105
13,800
2,579
4,323
43,820
3,266
4,599
203
267
6,571
4,307
22,623
1,365
1,689
4,677
268,380
Actual Thru
02/14
125,091
(112)
2,215
3,282
2,929
3,306
1,673
2,128
38
168
1,845
11,895
576
317
5
1,779
157,135
Budgets
Current
Proposed
13/14
14/15
137,000
123,000
1,000
1,000
3,500
3,500
5,000
5,000
8,105
8,105
13,800
13,800
2,500
3,000
4,000
4,000
30,000
37,000
4,000
4,000
3,000
3,000
150
200
300
300
6,000
3,000
2,000
2,000
20,000
20,000
1,500
3,000
2,000
2,000
1,000
245,355
235,405
Fund 271 LIBRARY FUND EXPENDITURES
790.000 LIBRARY
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
726.002 SUPPLIES- N.B. RESOURCE CENTER
726.003 SUPPLIES- TECHNOLOGY GRANT
726.003 SUPPLIES- GEEK THE LIBRARY
726.791 SUPPLIES - BIG READ
734.000 POSTAGE
750.000 PERIODICALS / MAGAZINES
865.000 INTEREST EXPENSE
920.000 UTILITIES
925.000 TELEPHONE
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
109,245
1,544
1,749
670
720
2,698
17,236
5,318
200
200
8,650
308
148,538
100,166
811
3,838
1,232
940
2,852
17,922
4,267
123
800
8,098
308
141,357
107,792
491
2,446
1,000
800
2,572
22,899
3,451
131
800
8,435
247
151,063
102,024
612
2,683
844
854
2,644
11,915
3,500
165
400
8,123
338
134,102
65,102
908
2,326
1,301
1,000
2,505
10,411
2,046
258
400
5,385
225
91,867
100,735
2,100
2,950
800
1,020
2,800
16,150
2,900
225
400
8,445
340
138,865
113,000
1,270
1,590
475
360
3,750
85
2,000
300
100
9,130
230
132,290
6,878
3,025
1,146
505
432
359
883
661
18,033
2,329
2,734
36,985
7,077
1,504
101
1,146
517
645
240
30
5,465
666
16,483
2,601
2,613
39,088
6,024
3,094
29
1,138
1,395
710
435
6
4,807
554
15,529
3,153
4,011
40,883
6,403
1,135
7,797
588
146
1,434
1,012
1,140
185
31
3,736
398
17,300
3,753
4,889
49,947
2,003
1,660
168
203
1,431
584
590
299
1,634
335
12,568
2,253
679
24,407
7,000
500
1,500
1,500
500
500
500
2,500
550
18,000
2,750
5,000
40,800
7,000
8,000
300
1,500
1,500
500
500
500
875
500
18,000
3,500
5,000
47,675
103
Fund 271 LIBRARY FUND EXPENDITURES
982.000 BOOKS
982.001 BOOKS - FROM DONATION MONIES
Transfers
999.471 TRANSFER TO LIBRARY IMPR FUND
Total Contractual Services and Capital Outlay/Transfers
726.000
726.010
726.792
982.000
982.001
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
10,495
16,475
1,233
11,973
16,202
2,735
13,318
16,659
68
19,669
1,112
13,096
1,221
13,571
7,661
640
18,260
15,000
1,500
21,250
15,000
1,500
2,000
43,395
73,598
2,000
175,000
207,910
2,000
32,046
2,000
37,098
2,000
23,872
2,000
36,760
2,000
39,750
TOTAL LIBRARY
259,121
388,355
223,992
221,147
140,146
216,425
219,715
792.000 LIBRARY - CHILDREN'S AREA
SUPPLIES
SUPPLIES-SUMMER READING
SUPPLIES - SUMMER READING PROGRAM
BOOKS
BOOKS - FROM DONATION MONIES
TOTAL LIBRARY - CHILDREN'S AREA
1,476
2,761
3,618
614
8,469
1,680
2,586
3,800
8,066
1,518
3,698
3,988
323
9,527
1,283
482
4,361
5,954
12,080
1,046
231
1,042
4,848
7,167
1,500
1,000
3,000
6,000
500
12,000
1,500
1,000
2,000
6,000
10,500
TOTAL LIBRARY EXPENDITURES
267,590
396,421
233,519
233,227
147,313
228,425
230,215
104
Fund 471
665.000
675.000
698.790
699.271
LIBRARY IMPROVE. REVENUES
INTEREST
PROCEEDS FROM NOTE ISSUANCE
TOTAL LIBRARY IMPROVE. REVENUES
Fund 471 LIBRARY IMPROVE. EXPENDITURES
790.000 LIBRARY
726.000 SUPPLIES
999.362 TRANSFER - BOND & INT. REDEM.
TOTAL LIBRARY IMPROVE. EXPENDITURES
Actual
09/10
34,648
43,395
78,043
Actual
10/11
(467)
(467)
Actual
11/12
14,341
14,341
Actual
12/13
1,352
1,352
Actual Thru
02/14
-
Budgets
Current
Proposed
13/14
14/15
1,000
1,000
1,000
1,000
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
-
-
2
77,746
77,748
105
2,049
500
2,549
-
1,000
1,000
-
RECREATION DEPARTMENT
517-437-6457
Michelle Loren-Director
Department Summary
The City of Hillsdale Recreation Department provides
the City and County residents with leisure and
competitive recreation programs, activities and
facilities.
The Recreation Department serves as the events
coordinator and planner for all City recreation programs
and use of facilities within the City Park System, i.e.;
Baw Beese Park System, Mrs. Stock’s Park, Cold
Springs Park, Fields of Dreams, and the Baw Beese
Bike Trail. The department continually works to further
the improvement and development of each facility and
programs in order to enhance the recreational
experience.
$140,000
Budget Summary
1. Department personnel consists of one full-time director
and several part-time/seasonal staff (summer staff,
referees, program supervisors, umpires, etc).
2. Operating expenses include: supplies, utilities,
equipment rentals, items for pass-through sale, etc.
3. Contractual Services consist of water testing, uniform
cleaning, maintenance fees and other outside program fees.
4. No capital outlay items are planned for this budget
year.
Department Goals
1. Provide and develop a diverse range of quality programs
and facilities.
2. Continually utilize and improve the community’s existing
resources.
3. Work collaboratively with neighboring communities in
order to join communities together and create recreation
destinations throughout the county.
1. Continue to improve website capabilities in order to
provide the community with current program and event
information in order to broaden the participation base.
2. Work with area service groups on community park
enovations, i.e., Sandy Beach, Cold Springs Park, and Mrs.
Stock’s Park.
3. Continue working collaboratively with the community
schools and Hillsdale College.
3 Year Comparison
Proposed Budget
Summary
$120,000
Actual
12/13
$100,000
$80,000
[email protected]
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
Personnel Services
90,494
104,955
105,425
0.45%
Operating Expenses
25,284
22,450
23,850
6.24%
554
750
2,500
233.33%
-
-
$60,000
$40,000
$20,000
Capital Outlay
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
-
$
116,332
$ 128,155
$ 131,775
2.82%
Capital Outlay
106
Fund 208
644.000
646.000
651.000
653.000
653.001
667.000
675.000
692.000
699.101
RECREATION FUND REVENUES
CONCESSION SALES
AMUSEMENT TICKET SALES
USE AND ADMISSION FEES
TEAM AND EVENT FEES
YOUTH PROGRAM FEES
RENTS
OTHER REVENUE
TOTAL RECREATION REVENUES
Actual
09/10
370
564
8,266
26,512
19,011
380
5,200
44,595
Actual
10/11
(174)
6,816
27,451
22,353
5,295
39,500
Actual
11/12
250
1,950
7,258
26,080
20,390
1,893
5,050
47,555
104,898
101,241
110,426
107
Actual
Actual Thru
12/13
02/14
1,692
2,508
4,172
6,612
7,512
6,340
24,355
10,010
20,120
10,270
(1,893)
6,125
1,693
47,965
49,155
110,048
86,588
Budgets
Current
Proposed
13/14
14/15
4,000
4,250
2,000
10,000
7,500
7,500
28,000
24,000
20,500
20,000
1,000
6,000
6,000
59,155
60,025
128,155
131,775
Fund 208 RECREATION FUND EXPENDITURES
751.000 RECREATION DEPARTMENT
Personnel Services
702.000 WAGES
716.000 RETIREMENT
Operating Expenses
726.000 SUPPLIES
726.006 CONCESSION SUPPLIES
761.000 ITEMS FOR PASS THRU SALES
812.000 OUTSIDE PROGRAM FEES
860.000
861.000
862.000
905.000
925.000
TRANSPORTATION AND MILEAGE
TRAINING & SEMINARS
LODGING AND MEALS
TELEPHONE
801.000
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
55,897
956
1,464
488
800
1,709
11,904
3,509
1,145
100
4,591
106
82,669
57,603
1,152
1,970
494
900
1,727
12,600
2,856
1,054
400
4,447
106
85,309
58,210
1,114
1,498
518
1,000
1,789
10,870
2,323
1,234
400
4,627
109
83,691
62,266
1,258
1,963
719
1,100
1,887
11,919
2,501
1,555
200
5,010
116
90,494
46,259
1,100
2,384
1,100
733
9,687
1,561
2,356
200
3,763
78
69,221
70,500
1,440
2,875
540
1,100
1,890
16,225
1,970
2,050
200
6,000
165
104,955
70,500
1,465
2,930
550
1,100
1,925
15,330
2,270
2,950
100
6,180
125
105,425
15,563
320
1,377
375
990
19,290
630
615
15,295
276
926
20,105
2,429
210
1,438
5,639
2,340
288
-
18,000
2,000
300
650
18,000
2,500
300
1,100
225
374
340
835
20,399
239
347
464
530
411
22,526
513
17,010
317
785
25,284
273
480
9,020
250
350
500
400
22,450
250
350
500
850
23,850
526
724
300
554
1,475
750
2,500
526
724
300
554
1,475
750
2,500
TOTAL RECREATION EXPENDITURES
103,594
108,559
101,001
116,332
79,716
128,155
131,775
108
CAPITAL IMPROVEMENTS
Department Summary
The Capital Improvement Fund is used to account
for most major capital and infrastructure
improvements made in the city. The fund
depends on grants or transfers from other funds
(i.e., General Fund, TIFA) for revenue as it has
no specific source for collection of revenues.
Projects included in the CIF represent significant
investments in organizational and/or community
infrastructure. There will not be any impact on
future operating budgets from these projects
except through non-quantifiable efficiencies.
The 2013-2014 presentation includes the
following projects to be undertaken this year that
can be funded with available cash, grants and
donations.
CAPITAL PROJECTS
Cemeteries - $45,000
The roadways (driveways) in both Oak Grove
and Lakeview Cemeteries were last chip -sealed
in 2007-08. This budget appropriates $45,000 to
perform that maintenance activity. These funds
come from the Cemetery Perpetual Care Fund.
Major Street Reconstruction - $100,000
The city has contracted with the firm of Fleis and
Vandenbrink of Kalamazoo to create a five year
capital improvement plan. Work on that plan is in
progress to target specific projects. This budget is
setting aside this appropriation in anticipation for
engineering of major street future projects.
Local Streets - $150,000
This budget sets aside $150,000 for the
reconstruction and repair of local streets. Several
projects are being investigated.
As Fleis and
Vandenbrink continues their work on the five year
capital improvement plan, this appropriation will be
used to maximized these dollars to their fullest
potential.
Parks - $14,000
In 2005 was the last time maintenance was
performed on the parking lots in the two city parks.
This $14,000 appropriation will provide the funding
to crack fill, sealcoat and re-strip four (4) parking
lots in Owens Park and two (2) in Waterworks Park.
The funding comes from the R.L Owen Memorial
Fund for that park and General Fund will pay for the
other two.
Sidewalks - $149,000
This year's budget of $149,000 for installation of
replacement of existing sidewalks. These
amounts will then be special assessed to the
properties benefiting from the improvements.
109
Building and Grounds - $18,250
The DPS facility is and has been in a state of
disrepair for years. The current Director has made
significant improvements to the building and
grounds but there is still need of improvements.
The asphalt on the east side of the DPS building is
in disrepair and nearly non-existent. It was installed
in 1980 and overlaid in the 1990's. Large pieces are
missing and with poor drainage in this area, ice and
mud accumulate in front of the garage entrance
causing the surface to break up more. This budget
includes $15,000 for the paving and subgrade
material plus the replacement of one overhead
garage doors.
Computers $65,000
This budget anticipate the purchase of software to
upgrade the financial systems, software licenses,
hardware upgrade and repairs of existing hardware
as the city continues to stay abreast with technology
advances.
Mitchell Research Center $8,950
Two years ago, TIFA provided a $100,00 grant to
make necessary repairs at the Mitchell Reasearch
Center. Those repairs were for a new HVAC
system, a new roof and refinishing of the historic
font doors. Additionally, TIFA authorized that a
protion of the money could be used for furnashings
in the room designated to house the Pulver colletion.
Items such as chairs, floor coverings, and shelving
were pruchased. The appropration in this year's
budget are for the balance of this grant, that TIFA
designated could only be used for capital purchases
for the building.
CAPITAL IMPROVEMENTS
Continued
CAPITAL PROJECTS (continued)
Fields of Dreams Fund (408) - $20,525
The Field of Dreams is home to three
baseball/softball diamonds and two soccer
fields. To years ago dugouts were installed at
one field. The addition of dugouts at another
field is proposed for the upcoming budget year.
FUTURE PLANS
Airport Improvements Fund(481) - $50,000
As part of the overall expansion the acquisition
process will be completed as well as a partial parallel
taxiway in preparation for the relocation of the
terminal building and hangers.
Mrs. Stock's Park Fund (409) - $20,050
This Year's plan is to complete the fencing
along the front of the park, continue establishing
plantings and provide ongoing expansion of the
memorial walking path.
110
Major & Local Street Reconstruction (2013-17)
Staff will continue to seek all available grant
funding sources for street improvements, Council's
first
priority.
Decisions
regarding
future
improvements will be driven by the direction of
Council and the citizens as funding sources are
reviewed pursuant to the income tax feasibility
study.
Fund 401
529.000
566.000
569.000
587.000
665.000
672.000
675.000
692.000
698.000
699.101
699.202
699.244
699.247
699.408
699.517
699.711
699.715
CAPITAL IMPROVEMENTS REVENUES
FEDERAL GRANT
STATE GRANTS-RECREATION CULTURAL
STATE GRANT
CONT./LOCAL UNITS-CULTURE/REC.
INTEREST
SPECIAL ASSESSMENTS
OTHER REVENUE
PROCEEDS-SALE OF BONDS/NOTES
TRANSFERS IN - MAJOR STREETS
TRANSFERS IN - EDC FUND
TRANSFERS IN - T.I.F.A FUND
TRANSFERS IN - F.O.D.
TRANSFER IN - TRANSFER FACILITY
TRANSFERS IN - CEMETERY CARE
TRANSFERS IN - OWENS PARK
TOTAL CAPITAL IMPROVEMENTS REVENUES
Actual
09/10
(356,871)
51,194
24,165
272,100
102,805
93,393
Actual
10/11
10,569
(105)
2,592
345,255
6,000
364,311
Actual
11/12
477,800
78,433
5,997
562,230
Actual
12/13
377,474
97,334
41,353
365,000
12,614
3,675
897,450
Actual Thru
02/14
39,951
127,838
170,000
337,789
Budgets
Current
Proposed
13/14
14/15
375,000
170,000
50,000
150,000
8,950
275,650
45,000
10,000
383,950
700,650
Budgets
Fund 401 CAPITAL IMPROVEMENTS EXPENDITURES
276.000 CEMETERIES
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
TOTAL CEMETERIES
Actual
11/12
Actual
12/13
Actual
09/10
Actual
10/11
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
222
222
15,601
15,601
45,000
45,000
-
-
-
222
15,601
45,000
-
111
Actual Thru
02/14
Current
13/14
Proposed
14/15
443.000 SIDEWALKS
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
otal Contractual Services and Capital Outlay/Transfers
TOTAL SIDEWALKS
452.000 MAJOR STREET RECONSTRUCTION
Personnel Services
702.000 WAGES
726.000
905.000
940.000
801.000
807.000
Operating Expenses
SUPPLIES
EQUIPMENT RENTAL
ENGINEERING SERVICES - CONTRAC
Total Contractual Services
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
6,672
472
512
3,805
11,461
12,334
64
886
7,282
20,566
874
59
489
1,422
10,606
831
778
5,465
17,680
11,056
302
795
10,379
22,532
20,405
1,560
12,135
34,100
-
2,284
3,229
5,513
11,431
5,540
16,971
420
115
535
7,883
2,855
10,738
10,351
4,225
14,576
9,900
5,000
14,900
-
4,227
4,227
64,130
64,130
1,100
1,100
92,912
92,912
88,952
88,952
100,000
100,000
-
21,201
101,667
3,057
121,330
126,060
149,000
-
Actual
09/10
Actual
10/11
-
-
-
-
-
-
89,608
89,608
90,595
90,595
(258,275)
(258,275)
112
Actual
11/12
Actual
12/13
Actual Thru
02/14
13
1
14
725,451
725,451
Budgets
Current
13/14
Proposed
14/15
-
-
-
-
-
-
697
697
100,000
100,000
650,000
650,000
453.000 LOCAL STREET RECONSTRUCTION
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
807.000 ENGINEERING SERVICES - CONTRAC
LOCAL STREET RECONSTRUCTION
Actual
10/11
-
-
-
-
-
-
-
-
-
-
-
10,400
10,400
314,650
314,650
150,000
150,000
-
-
-
-
10,400
314,675
150,000
-
113
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
12
1
12
25
-
-
-
-
-
480.000 DRAINAGE
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
TOTAL DRAINAGE
Actual
11/12
Actual
12/13
Actual
09/10
Actual
10/11
-
-
-
220
16
236
-
-
-
-
-
3,422
3,422
7,140
7,140
-
3,422
7,140
114
Actual Thru
02/14
8
Budgets
Current
Proposed
13/14
14/15
-
-
-
-
-
77,753
77,753
164
164
-
-
77,989
173
-
-
1
9
756.000 PARKS
Personnel Services
702.000 WAGES
Operating Expenses
726.000 SUPPLIES
TOTAL PARKS
Actual
11/12
Actual
12/13
Actual
10/11
-
-
-
-
-
-
-
-
-
-
39,851
39,851
-
-
6,000
6,000
5,997
5,997
3,675
3,675
-
14,000
14,000
-
6,000
5,997
3,675
39,851
14,000
-
24
24
24
115
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
975.002 POST OFFICE EXPANSION
975.004 HILLSDALE'S PROJECT PRESERVE
975.004 FIELDS OF DREAMS - BIKE PATH
975.005 INDUSTRIAL PARK EXPANSION - LAND
975.006 TIFA PROJECT-ALLEY REPAVING
975.007 DOWNTOWN TRASH RECEPTALS
975.008 FERRIS STREET PARKING LOT
975.009 TELEPHONE EQUIPMENT
975.010 BIKE PATH - BAW BEESE TRAIL
975.011 TIFA BUILDING DEMOLITION
975.013 STREETSCAPE/M-99 - TIFA PROJECT
975.014 MITCHELL BUILDING IMPROVEMENTS
975.015 COUNTY GARAGE BUILDING/LAND
975.016 T.I.F.A. - FERRIS PK LOT STAIRS
975.017 D.A.R.T. FACILITY
975.018 MILLPOND DAM REPAIRS
975.019 T.I.F.A .- PARKING LOT REPAIRS
975.021 COMPREHENSIVE PLAN UPDATE
975.022 INCOME TAX FEASABILITY STUDY
975.023 SANDY BEACH RENOVATIONS
975.024 T.I.F.A. - BUILDING PURCHASES
975.031 RESURFACE ELKS PARKING LOT
975.034 DPS SITE IMPROVEMENTS
975.035 DPS UNDERGROUND FUEL TANKS
975.038 CITY HALL RENOVATION
975.040 COMPREHENSIVE COMPUTER UPDATE
975.041 CITY CENTER STUDY
975.042 T.I.F.A. PROJECT CITY CENTER
975.043 T.I.F.A. - 2003 SIDEWALK PROJECT
975.044 FACILITIES IMPROVEMENT
975.045 M-99 RECONSTRUCTION
975.050 INDUSTRIAL PARK SIGN
975.051 HOUSING DEVELOPMENT
975.054 MRS. STOCKS PACK CAPITAL IMPRV
975.999 WORK IN PROGRESS-TO BE BILLED
TOTAL CAPITAL OUTLAY
TOTAL CAPITAL IMPROVE. FUND EXPEND.
Actual
09/10
Actual
10/11
51,211
102,801
22,356
7,254
363,704
547,326
310,276
116
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
3,500
4,816
5,032
7,086
63,041
83,475
78,433
20,292
3,100
2,505
944
105,274
12,613
5,690
13,000
1,060
135,098
61,725
9,851
478
239,515
3,300
26,904
7,037
37,241
8,950
18,250
65,000
92,200
5,650
20,000
250,000
20,000
295,650
284,172
212,063
1,178,596
534,298
550,200
945,650
Fund 408 FIELDS OF DREAMS REVENUES
523.000
665.000
675.000
692.408
699.101
FEDERAL GRANTS - REC & CULTURE
INTEREST
OTHER REVENUE - TOURNAMENTS
TOTAL FIELDS OF DREAMS REVENUES
Fund 408 FIELDS OF DREAMS EXPENDITURES
Actual
09/10
Actual
10/11
Actual
11/12
-
-
-
4
29,794
1,458
31,256
4
8,500
4,172
12,676
Actual
12/13
Actual Thru
02/14
-
8
11
3
3,386
3,394
3,198
3,209
3,947
3,950
Budgets
Current
Proposed
13/14
14/15
-
-
25
16,500
4,000
20,525
25
16,500
4,000
20,525
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
-
-
-
-
-
-
-
233
233
-
-
-
-
525
525
525
525
Actual Thru
02/14
751.000 RECREATION DEPARTMENT
Personnel Services
702.000
720.000
725.000
WAGES
EMPLOYER'S FICA
Operating Expenses
726.000
726.006
734.000
900.000
905.000
940.000
801.000
999.401
SUPPLIES
CONCESSION SUPPLIES
POSTAGE
PRINTING
EQUIPMENT RENTAL
Contractual Services and Capital Outaly
TRANSFER - CAPITAL IMPROVEMENT
30,744
30,744
8,534
8,534
-
609
609
-
20,000
20,000
20,000
20,000
TOTAL FIELDS OF DREAMS EXPENDITURES
30,977
8,534
-
609
-
20,525
20,525
117
Fund 409 MRS. STOCK'S PARK REVENUES
665.000
675.000
675.409
INTEREST
CONT. & DON’T. - PAVILION
TOTAL MRS. STOCK'S PARK REVENUES
Fund 409 MRS. STOCK'S PARK EXPENDITURES
Actual
09/10
25
21,368
21,393
Actual
09/10
Actual
10/11
73
16,511
16,584
Actual
10/11
Actual
11/12
21
18,663
18,684
Actual
11/12
Actual
12/13
84
12,781
12,865
Actual
12/13
Actual Thru
02/14
8
17,631
17,639
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
50
20,000
20,050
25
10,000
10,025
Budgets
Current
Proposed
13/14
14/15
756.000 PARKS DEPARTMENT
Operating Expenses
726.000
801.000
975.053
999.101
999.712
SUPPLIES
MACRITCHIE PAVILION
Transfers
TRANSFER-STOCKS PK PERPT MAINT
Total Transfers
TOTAL STOCKS PARK EXPENDITURES
1,397
1,397
6,699
6,699
7,106
7,106
3,696
3,696
982
982
10,050
10,050
10,025
10,025
18,559
18,559
4,593
4,593
10,234
10,234
9,616
9,616
6,724
6,724
10,000
10,000
15,000
15,000
-
-
-
-
-
-
-
19,956
11,292
17,340
13,312
7,706
20,050
25,025
118
0
0
Fund 481 AIRPORT IMPROVE. REVENUES
515.000
569.000
665.000
667.000
667.481
667.482
690.000
692.000
690.481
690.957
692.000
698.000
699.101
FEDERAL GRANT - AIRPORT
STATE GRANT
INTEREST
RENTS-Farmland
RENTS - AIRPORT HANGARS
RENTS - GROUND LEASE
OTHER REFUNDS
OTHER REVENUE
OTHER REFUNDS-LANDING FEES
OTHER REFUNDS-PROPERTY TAXES
OTHER REVENUE-Fuel Sales
PROCEEDS-SALE OF BONDS/NOTES
TOTAL AIRPORT IMPROVE. REVENUES
Fund 481 AIRPORT IMPROVE. EXPENDITURES
726.000
740.295
801.000
801.481
806.000
957.000
970.000
975.481
999.362
SUPPLIES-FUEL PURCHASES
FUEL AND LUBRICANTS - AVIATION
CONTRACTUAL SERV- A.W.O.S.
LEGAL SERVICES
PROPERTY TAXES
CAPITAL OUTLAY
AIRPORT RUNWAY PROJECT
Transfers
TRANSFER - BOND & INT. REDEM.
TOTAL AIRPORT IMPROVE. EXPENDITURES
Actual
09/10
204,885
0
7,290
870
1,880
1,983
216,908
Actual
09/10
Actual
10/11
975,846
(1,823)
8,809
3,724
6,899
50,000
1,043,455
Actual
10/11
Actual
11/12
64,784
15
506
5,524
870
486
56,138
128,323
Actual
11/12
Actual
12/13
10,933
21
25,617
5,535
502
72,189
50,000
164,797
Actual
12/13
Actual Thru
02/14
21
32,589
3,320
1,740
318
2,804
30,826
50,000
121,618
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
50
20,250
5,400
870
99,750
50,000
176,320
918,000
51,000
50
25,625
5,400
870
75,000
1,075,945
Budgets
Current
Proposed
13/14
14/15
2,837
1,051
240,856
18,491
211
2,724
555
43
8,000
1,071,851
69,034
3,657
2,364
-
55,886
7,274
2,862
23,179
20,533
1,978
1,476
2,692
86,250
7,500
4,440
50,000
5,000
60,000
7,500
3,000
1,020,000
244,744
1,101,875
65,534
140,589
89,201
26,679
148,190
1,095,500
244,744
1,101,875
140,589
89,201
26,679
148,190
1,095,500
119
DEPARTMENTAL CAPITAL OUTLAY
Department
Police
Fire
Planning
Revolving Mobile Equipment
Capital Item (s)
Approved
Two (2) Digital In-Car Video System ($3995ea)
One (1) VuVault Video Management Software
Eight (8) Wireless
Microphone/Remote ($350ea)
$7,990
$1,595
Two (2) sets of turn-out gear ($2,200 per set)
$4,400
Not Approved
Autocad software
$2,530
Not Approved
Pick-up truck w/utility box/lift gate
Front-end payloader
Turbine leaf blower attachment for mower
Police patrol car
Overhead coffing hoist
Computer for maintenance shop
ARC welder
Two (2) OSHA compliant fuel storage cabinets
Tire inflation cage
$2,800
$65,000
$190,000
$7,000
$35,000
$2,900
$2,900
$600
$1,900
$700
120
Not Approved
Not Approved
Not Approved
To Be Determined
To Be Determined
To Be Determined
Approved
To Be Determined
To Be Determined
To Be Determined
To Be Determined
To Be Determined
REVOLVING MOBILE EQUIPMENT
517-437-6490
Department Summary
This department consists of (2) full-time mechanics
that are responsible for the maintenance and repair of
more than 130 city owned vehicles and pieces of
equipment from Public Services, Police, and Dial-ARide. In addition, this fund allocates money used for
purchase of vehicles/ equipment used by the Public
Services and Police departments, tools and
equipment needed to maintain these vehicles,
purchase of fuel used by these vehicles, maintenance
of the repair facility, as well as funds for the labor
costs of our mechanics. This department is selfsupporting in that it generates its revenues from rent
charged through the use of any equipment, interest
and the sale of used vehicles/ equipment.
$450,000
Department Goals
1. Keep City owned vehicles and equipment in a
functional and presentable condition that best represents
the City of Hillsdale by repairing, maintaining, and
replacing these vehicles or equipment when needed.
1. Recondition three (3) salt spreaders used during the
winters
2. Refurbish the dump box on one DPS large dump truck
3. Make body repairs on various DPS vehicles
3 Year Comparison
Budget Summary
1. Personnel consist of two (2) full-time mechanics
totaling 3668 manhours.
2. Operating expenses are supplies, equipment rental, and
general maintenance activities.
3. Contractual Services includes various types of repairs,
recycling of waste oil, antifreeze and tires, parts cleaner
service, uniforms, and computer software maintenance
and upgrades.
4. The capital equipment purchases planded are as
follows: one patrol car ($35,000) and small equipment
requests totaling no more than $4000. Small equipment
purchases include: replacement of (1) walk behind two
stage snow blower, (1) concrete cut-off saw, (1) leaf
blower and (2) chain saws. Other purchases may be
considered as financing is available.
Proposed Budget
Summary
$400,000
Actual
12/13
$350,000
$300,000
$250,000
[email protected]
Amended
Budget
13/14
Proposed
Budget
14/15
Percent of
Change
Personnel Services
104,384
108,035
106,085
-1.80%
Operating Expenses
287,840
201,125
198,625
-1.24%
27,282
40,000
40,000
0.00%
Capital Outlay
3,745
34,000
39,000
14.71%
423,251
$ 383,160
$ 383,710
0.14%
$200,000
$150,000
$100,000
$50,000
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
Capital Outlay
121
Fund 640
665.000
667.000
667.301
673.000
692.000
692.039
699.101
699.247
Actual
Actual
R.M.E.F. REVENUES
08/09
09/10
INTEREST
RENTS
RENTS - POLICE VEHICLES
OTHER REVENUE
OTHER REVENUE - BPU
TRANSFERS IN - T.I.F.A FUND
TOTAL R.M.E.F. REVENUES
5,114
408,101
2,668
6,671
70
422,624
972
283,331
91,490
5,846
9,006
2,530
393,175
122
Actual
10/11
1,292
292,141
91,347
4,144
10,249
3,400
402,573
Actual
Actual Thru
12/13
02/14
833
173
256,848
235,963
49,746
89,536
2,407
5,258
6,300
11,848
358,775
300,137
Budgets
Current
Proposed
13/14
14/15
500
400
260,000
275,000
99,000
103,000
5,000
3,000
6,000
10,000
370,500
391,400
Fund 640 R.M.E.F. EXPENDITURES
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
444.000 MOBILE EQUIPMENT MAINTENANCE
Personnel Services
702.000
703.000
704.000
705.000
706.000
707.000
710.000
715.000
716.000
717.000
718.000
720.000
721.000
WAGES
OVERTIME PAY
SICK TIME PAY
VACATION TIME PAY
PERSONAL TIME PAY
LONGEVITY PAY
RETIREMENT
EMPLOYER'S FICA
Operating Expenses
726.000
726.005
730.000
730.301
740.000
740.301
730.336
742.000
801.000
801.301
850.000
850.301
861.000
920.000
955.000
955.441
955.588
968.000
SUPPLIES
SUPPLIES - POLICE
VEH./EQUIP. MAINT. SUPPLIES
POLICE VEH/EQUIP MAINT SUPPLIES
FUEL AND LUBRICANTS
FUEL AND LUBRICANTS -POLICE
FIRE VEH/EQUIP MAINT SUPPLIES
CLOTHING / UNIFORMS
POLICE VEHICLE REPAIR
INSURANCE
INSURANCE - POLICE
TRAINING & SEMINARS
UTILITIES
MISCELLANEOUS
MISCELLANEOUS - SHOE ALLOWANCE
MISC. - CDL LICENSING/TESTING
DEPRECIATION
52,774
180
3,529
6,692
648
2,100
2,859
25,735
3,350
2,245
200
4,374
316
105,002
53,954
124
2,576
5,957
864
2,200
3,023
29,314
3,351
1,724
200
4,543
316
108,146
51,744
98
402
6,011
728
2,200
3,062
32,987
2,662
965
800
4,407
316
106,382
60,888
1,385
2,451
968
1,100
3,025
25,674
1,856
1,501
400
4,772
364
104,384
30,685
103
286
1,881
420
1,220
2,657
20,494
1,127
2,229
400
2,533
242
64,277
51,205
1,000
2,340
3,020
875
1,220
3,070
36,165
1,540
2,000
400
4,800
400
108,035
51,210
1,000
2,360
4,685
295
1,340
3,100
32,150
1,825
2,600
200
4,895
425
106,085
5,076
55,744
385
70,432
-
10,048
80
49,059
5,776
41,359
23,527
5,808
39,862
354
56,733
33,923
882
26,382
2,384
8,416
113,383
281,296
863
23,256
4,596
8,408
62
107,597
281,462
3,634
19,919
1,178
41,867
21,347
467
29,678
6,663
6,261
131,014
8,000
1,000
40,000
500
55,000
45,000
1,000
900
32,000
7,500
10,000
100
125
201,125
8,000
500
40,000
500
60,000
40,000
835
27,587
11,593
87,674
259,326
6,437
35,554
464
58,688
43,426
56
869
26,720
6,081
8,684
100,861
287,840
123
900
32,500
7,000
9,000
100
125
198,625
Actual
09/10
Fund 640 R.M.E.F. EXPENDITURES
801.000
801.039
801.301
970.000
981.000
981.301
983.000
CONTRACTUAL SERVICES - BPU EQP
CONTRACTUAL SERVICES - POLICE VEHICLE REPAIR
Total Contractual Services Expenses
Capital Outlay
CAPITAL OUTLAY
CAPITAL OUTLAY - VEHICLES
CAPAITAL OUTLAY - POLICE VEHICLES
CAPITAL OUTLAY - SMALL EQUIPMENT
Total Capital Outlay Expenses
TOTAL R.M.E.F. EXPENDITURES
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
23,490
23,490
23,291
23,291
10,268
10,268
7,305
19,977
27,282
32,359
18,625
50,984
20,000
20,000
40,000
20,000
20,000
40,000
5,012
3,817
8,829
3,659
2,160
5,819
2,458
3,949
6,407
3,745
3,745
116,736
26,847
143,583
30,000
4,000
34,000
35,000
4,000
39,000
396,647
418,552
404,519
423,251
389,858
383,160
383,710
124
Fund 663 FIRE VEHICLE & EQUIP. REVENUES
665.000
690.000
699.101
INTEREST
OTHER REFUNDS
TOTAL FIRE VEHICLE & EQUIP. REVENUES
Fund 663 FIRE VEHICLE & EQUIP. REVENUES
970.000
336.000 FIRE DEPARTMENT
CAPITAL OUTLAY
TOTAL FIRE VEH. & EQUIP. EXPENDITURES
Actual
09/10
585
700
10,000
11,285
Actual
10/11
126
825
951
Actual
09/10
Actual
10/11
-
-
125
Actual
11/12
57
57
Actual
11/12
14,932
14,932
Actual
12/13
53
641
25,000
25,694
Actual
12/13
-
Actual Thru
02/14
16
25,000
25,016
Actual Thru
02/14
-
Budgets
Current
Proposed
13/14
14/15
50
650
25,000
25,700
50
650
700
Budgets
Current
Proposed
13/14
14/15
-
-
PUBLIC SERVICES 10-YEAR EQUIPMENT REPLACEMENT SCHEDULE
Equipment Number - Description
2014-15
[1]
Vehicle 1 - 2003 4x4 Pick-up trk [2016 4X4 Pick-up trk]
2015-16 2016-17
[2]
[3]
34,500
Vehicle 2 - 1997 Pick-up trk [w/lift gate]
Vehicle 3 - 1994 Pick-up trk [2015 1 Ton 4x4 Dump/Utility box trk w/liftgate]
2017-18
[4]
2018-19
[5]
2019-20
[6]
2020-21
[7]
2021-22
[8]
2022-23 2023-24
[9]
[10]
38,000
29,500
65,000
Vehicle 4 - 2008 4X4 Pick-up trk [w/liftgate]
35,500
Vehicle 5 - 2009 Pick-up trk [w/liftgate]
Vehicle 6 - 2011 4X4 Pick-up trk [w/liftgate]
Vehicle 7 - 1995 S-10 Pick-up trk [2017 Pick-uptrk w/liftgate]
29,000
Vehicle 8 - 2002 1 Ton HD Dump [w/frnt plow & sprdr]
47,500
Vehicle 9 - 2001 1 Ton HD 4x4 Dump [w/frnt plow & sprdr]
43,000
Vehicle 10 - 1992 1 Ton Stake Rack trk [w/lift gate]
Vehicle 11 - 1994 1 Ton Dump [w/arrow board]
42,500
40,000
Vehicle 13 - 2008 1 Ton HD Dump [w/arrow board]
49,000
Vehicle 16 - 2006 12 yd Tandem Dump [w/frnt and und. plows & sprdr.]
165,000
Vehicle 17 - 1991 5 yd Dump [w/und. plow]
125,000
Vehicle 39 - 2009 6 yd Dump [w/sprdr. & und. plow]
Vehicle 40 - 1993 6 yd Dump [w/sprdr. & und. plow]
135,000
Vehicle 41 - 2014 6 yd Dump [w/spreader & underbody plow]
Vehicle 42 - 1996 6 yd Dump [w/sprdr & und. plow]
145,000
Vehicle 43 - 2001 6 yd Dump [w/frnt and und. plows & sprdr.]
*** Purchases yet to be determined
150,000
126
2014-15
[1]
2015-16
[2]
2016-17
[3]
2017-18
[4]
Vehicle 18 - 2000 Backhoe
Vehicle 19 - 1989 Backhoe
2021-22
[8]
2022-23
[9]
2022-24
[10]
165,000
Attach 20.4 - 2001 Claw Bucket
Attach 21.4 - 1998 Claw Bucket
2020-21
[7]
77,000
Vehicle 20 - 1996 Wheel End Loader
Vehicle 21 - 1994 Wheel End Loader
2018-19 2019-20
[5]
[6]
92,000
18,000
170,000
20,000
Vehicle 22 - 1999 1 T Utility [w/ Aerial Lift]
77,500
Vehicle 24 - 1954 Road Grader
Vehicle 25 - 2003 Fork Lift
Unit 27 - 1995 Leroi Air Compressor
16,000
Unit 28 - 2006 Ingersall Air Compressor
Unit 32 - 2006 Vermeer Brush Chipper
Unit 33- Utility Vehicle/ Loader/ Sweeper
35,000
35,500
Vehicle 34 - 2004 Sterling Vactor/Sweeper
225,000
Unit 35 - 2004 Trailer Mounted Arrow Board
4,500
Unit 37 - 2004 Line Lazer IV Paint Striper
11,000
Unit 46 - 1972 Mower Trailer
Unit 47 - 1999 Water Trailer
Unit 48 - 2000 Sidewalk Forms Trailer
11,500
Unit 50 - 1986 Tractor
Unit 51 - 1995 Tractor [w/broom] FOD Ball Field Grooming
26,000
17,000
Unit 52 - 1999 Z-Trak Mower
10,500
Unit 53 - 2005 Off-Road Utility Vehicle - J.D. Gator or equal
13,000
127
13,000
2014-15
[1]
2015-16
[2]
2016-17
[3]
2017-18
[4]
2018-19
[5]
2019-20
[6]
2020-21
[7]
Unit 54 - 2001 4x4 Tractor [w/broom]
Unit 54.4 - 2008 Broom attachment
8,000
2021-22 2022-23
[8]
[9]
33,500
2022-24
[10]
8,000
Unit 58 - 1997 Sidewalk Grinder
19,000
Unit 70 - 1994 Crackfilling Machine
39,250
Unit 71 - 1998 Pre-Mix Asphalt Heater
30,000
23,000
Unit 108- 2002 Z-Track Mower
9,500
Unit 109 - 2007 Z-Track Mower
Unit 78 - 1998 4 ton Asphalt Roller
9,500
Unit 140 - 2010 Zero Turn Mower
Unit 140.1 - 2014 Zero Turn Mower Turbine Leaf/Material Blower attchmnt
17500
7,000
Chipper Box- 1 ton HD dump truck mounted on #14
PUBLIC SERVICES EQUIPMENT REPLACEMENT TOTALS
6,500
262,000
243,500
128
275,000
273,500
227,000
268,000
232,500
254,000
236,500
149,750
[1]
[2]
[3]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
SMALL EQUIPMENT REPLACEMENT SCHEDULE (below)
Unit 29 - 1987 Vibrator Compactor
2,700
Unit 31 - 2008 Vibrator Plate
Unit 59 Thru 63 - Snow Blower(s)
Unit 55 - Concrete Cutting Saw - Hand-Held
1,650
1,100
1,300
850
900
Unit 65 - Concrete Cutting Saw - Walk Behind
3,200
Unit 68 - Power Generator
Unit 82 Thru 91- Leaf Blowers
1,200
1,300
975
4,000
5,000
129
3,500
1,500
1,400
1,000
1,500
1000
950
850
1500
1,450
Unit 103 Thru 107 - Push Lawn Mowers
P. S. SMALL EQUIPMENT REPLACEMENT TOTALS
3,500
1325
Unit 92 Thru 102 - String Trimmers
Unit 110 Thru 123 - Chain Saws/ Equip
1,400
1,600
1,000
1,000
1000
1,000
500
850
500
500
1,100
500
900
500
5,000
5,000
5,000
5,000
5,000
5,000
5,000
3,000
POLICE VEHICLE REPLACEMENT SCHEDULE
2014/15
2015/16
Car 2-1 - 2012 Patrol Vehicle
Dodge Charger
2016/17
2018/19
2020/21
2021/22
2022/23
2023/24
33,000
35,000
33,000
Ford Explorer
34,000
31,000
35,000
34,000
31,000
Car 2-6 - 2010 Director's Vehicle
Chevy Impala
TOTAL
2019/20
36,000
Dodge Charger
Ford Crown Victoria
2017/18
34,000
30,000
35,000
35,000
36,000
31,000
130
31,000
63,000
33,000
34,000
34,000
34,000
FIRE EQUIPMENT & VEHICLE REPLACEMENT SCHEDULE
2014-15
2015-16
2016-17
Unit 331
2017-18
2018-19
2019-20
2020-21
2021-22
$425,000
Unit 333
$600,000
Unit 341
Unit 374
TOTALS
Date Acquired
$400,000
$45,000
$45,000
$400,000
$425,000
$0
$0
$0
$0
$0
Unit #
Vehicle I.D. #
Mar-92
331
46JRBAA88K1002849
$119,000
1989 FEDERAL MOTOR E1 PUMPBER
Jul-00
333
4PICT02S9YA000725
$349,556
2000 PIERCE FIRE PUMPER
Jul-02
341
1PQCA01F0DA040498
$796,556
1983 PIERCE LTI PLATFORM TRUCK
Mar-94
374
1FTJW36M2REA21057
$24,834
1994 FORD PICKUP TRUCK 4X4
68015
$30,000
1931 SEAGRAVE ANTIQUE PUMPER
1FDKE30FXVHA29560
DONATED
1997 FORD-MARQUE AMBULANCE
Jul-70
Oct-09
FUTURE
351
Original Cost
131
Description
$600,000
2014 DPS EQUIPMENT RENTAL RATES
Unit No.
Year
1
2003
2
Hourly Rate
State Code
Pickup, GMC K-2500 HD 4X4 w/radio
$9.32
12.300
1997
Pickup, Ford F-250 w/ radio & lift
$9.85
12.300
3
1994
Pickup, Ford Ranger w/radio
$9.32
12.300
4
2008
Pickup, Chevy K-2500 HD 4X4 w/radio & lift
$9.85
12.300
5
2009
Pickup, Chevy C-2500 HD w/ radio & lift
$9.85
12.300
6
2011
Pickup,GMC K-2500 HD 4X4 w/ radio & lift
$9.85
12.300
7
1995
Pickup, GMC S-10 Sonoma w/radio
$9.32
12.300
8
2002
Dump, Chevy C-3500 HD w/radio
$15.71
12.301
8.1
Type of Equipment
Attach. Cost
w/watering tank
$3.93
$19.64
91.100
8.2
2003
w/plow, Western
$8.26
$23.97
62.350
8.6
2003
w/salt spreader, Monroe
$3.33
$19.04
63.350
8.8
w/all accessories
$27.30
$15.71
12.301
9
2001
Dump, Ford F-350 HD 4x4 w/radio
9.2
2001
w/plow, Boss (9 ft v-plow)
$8.26
$23.97
62.350
9.6
2001
w/salt spreader
$3.33
$19.04
63.350
9.8
w/all accessories
$27.30
10
1992
Stake w/lift, GMC C-3500 w/radio
$9.85
12.300
11
1994
Dump, Ford F-350 w/radio
$9.32
12.300
$10.67
96.900
11.1
w/arrow board
$1.35
132
Unit No.
Year
13
2008
14
Hourly Rate
State Code
Dump, Ford F-350 HD w/radio
$9.32
12.300
2000
$15.71
12.301
14.2
2000
w/plow, Meyer (8 ft)
$8.26
$23.97
62.350
14.6
2000
w/salt spreader
$3.33
$19.04
63.350
14.8
Type of Equipment
Attach. Cost
w/all accessories
$27.30
$15.71
12.301
15
2008
15.2
2008
w/plow, Boss
$8.26
$23.97
62.350
15.6
2008
w/ salt spreader
$3.33
$19.04
63.350
15.8
w/ all accessories
$27.30
$53.50
12.504
16
2006
Dump, International 64,000 GVWR w/radio
16.1
2007
w/conveyor belt -Monroe (18")
$4.41
$57.91
63.352
16.2
2001
w/front plow - Root (11ft. - wedge)
$18.54
$72.04
62.300
16.4
2005
w/underbody scraper -Monroe (12 ft.)
$11.24
$64.74
48.202
16.6
2005
w/salt spreader - Monroe
$4.41
$57.91
63.352
16.7
w/combination - front plow & spreader
$76.45
16.8
w/combination - underbody & spreader
$69.15
16.9
w/all accessories
$87.69
$23.22
12.305
$34.46
48.202
17
1991
17.4
1991
w/underbody scraper, (12 ft)
$11.24
133
Unit No.
Year
Type of Equipment
Attach. Cost
Hourly Rate
State Code
18
2000
Tractor, Caterpillar 416-C w/radio
$38.22
70.104
18.2
2000
w/front end loader, Caterpillar (3/4 cu yd)
$6.38
$44.60
85.304
18.4
2000
w/ backhoe bucket, Caterpillar (18")
$3.62
$41.84
70.500
18.6
2000
w/backhoe bucket, Caterpillar (36")
$3.62
$41.84
70.500
19
1989
Tractor, John Deere w/radio
$38.22
70.104
19.2
1989
w/front end loader, John Deere (3/4 cu yd)
$6.38
$44.60
85.304
19.4
1989
w/backhoe, John Deere (4.1 cu ft)
$3.62
$41.84
70.500
19.6
1989
w/backhoe, John Deere (7.9 cu ft)
$3.62
$41.84
70.500
20
1996
Tractor, Caterpillar IT14G w/radio
$67.62
70.105
20.2
1983
w/bucket, Caterpillar (1.5 yd attachment)
$6.38
$74.00
85.304
20.4
1983
w/claw bucket, Tink (4.0 cu yd)
$5.05
$72.67
85.500
20.6
2004
w/pallet lifter (4ft)
$4.74
$72.36
47.470
21
1994
Tractor, Caterpillar IT28F w/radio
$67.62
70.105
21.2
1994
w/bucket, Caterpillar (2.25 yd)
$8.52
$76.14
85.306
21.4
1994
w/claw bucket, Caterpillar (4.0 cu yd)
$5.05
$72.67
85.500
21.6
2004
w/pallet lifter (4ft)
$4.74
$72.36
47.470
22
1999
Aerial Lift C-3500 HD Utility Truck w/radio
$15.71
12.301
22.2
1999
w/bucket, Altec
$3.82
$19.53
93.200
22.3
2011
w/post driver - hand held, Tippman -propane
$0.35
$16.06
80.510
134
Unit No.
Year
Type of Equipment
24
1954
Grader, Cat (series-12, 22,000lb)
24.2
1954
w/scarcifier
25
2003
27
Attach. Cost
Hourly Rate
State Code
$44.83
45.104
$48.28
45.200
Fork Lift, Yale GLP040
$58.54
95.300
1995
Air Compressor, Leroi
$2.72
87.200
27.4
1990
w/post driver, Rhino - Hyd
$3.07
80.510
28
2006
Air Compressor, Indersall
$8.14
87.400
30
1997
Vibratory Plate, Wacker (5.5 hp)
$9.25
89.400
31
2008
Vibratory Plate, Wacker
$9.25
89.400
32
2006
Brush Chipper,Vermeer (1500)
$20.64
82.210
33
1999
Vibratory Jumping Jack, Wacker
$9.25
89.400
34
2004
Vacall Sweeper, Ford w/radio
$39.56
12.306
34.2
2004
w/Leaf Vac, Leach
$46.40
$85.96
83.301
34.4
2004
w/Sweeper Unit, Vac All
$46.40
$85.96
83.301
35
2004
Trailer Mounted Arrow Board, Solar Tech
$4.67
96.900
37
2004
Paint Stripping, Line Lazer III
$18.54
86.202
38
2011
Paint Stripping, Line Lazer III
$18.54
86.202
39
2009
$39.56
12.306
39.4
2009
w/underbody scraper, Monroe (12 ft)
$11.24
$50.80
48.202
39.6
2009
$4.41
$43.97
63.352
$3.45
$0.35
135
Unit No.
Year
39.8
Type of Equipment
Attach. Cost
Hourly Rate
State Code
w/all accessories
$55.21
$23.22
12.305
40
1993
40.4
1993
$11.24
$34.46
48.202
40.6
1991
$4.41
$27.63
63.352
40.8
w/all accessories
$38.87
$39.56
12.306
41
2014
41.4
2014
$11.24
$50.80
48.202
41.6
2014
$4.41
$43.97
63.352
41.8
w/all accessories
$55.21
$23.22
12.305
42
1996
42.4
1995
w/underbody scraper, Root (12 ft)
$11.24
$34.46
48.202
42.6
1995
$4.41
$27.63
63.352
42.8
w/all accessories
$38.87
$39.56
12.306
43
2001
43.2
2005
w/front plow, Monroe (11 ft)
$18.54
$58.10
62.300
43.4
2001
w/underbody scraper, Root (12 ft)
$11.24
$50.80
48.202
43.6
2001
$4.41
$43.97
63.352
43.7
w/Combination/plow & spreader
$62.51
43.8
w/Combination/underbody & spreader
$55.21
136
Unit No.
Year
43.9
44
2008
45
Type of Equipment
Attach. Cost
Hourly Rate
State Code
w/Combination/plow, underbody & spreader
$73.75
Leaf Vacuum Trailer (5x8) 6000#cap
$5.92
11.101
Farm Cart, Huskee (500 # cap)
$5.27
11.100
46
1972
Mower Trailer, Fabricated
$5.92
11.101
47
1999
Water Trailer, R & R (7000 # cap)
$5.92
11.101
48
2000
Forms Trailer, Rettig (3500 # cap)
$5.27
11.100
49
1971
Cement Trailer
$5.27
11.100
50
1986
Tractor, Ford 4610
$32.35
70.101
50.1
w/rake, York
$10.18
$42.53
80.801
50.2
w/bush hog attachment, Woods
$11.66
$44.01
81.140
50.4
1992
w/flail mower attachment, John Deere
$12.24
$44.59
81.120
50.6
1986
w/auger attachment, Ford
$23.02
$55.37
80.700
w/sickle bar, Ford
$20.72
$53.07
81.110
$31.10
$63.45
80.312
$19.99
70.100
50.8
50.9
2004
w/soil pulverize, seeder
51
1995
Tractor, John Deere 425
51.2
1995
w/front plow, John Deere (4 ft)
$8.26
$28.25
62.300
51.4
1995
w/broom attachment, John Deere
$17.16
$37.15
83.130
51.6
1995
w/snow blower attachment, John Deere
$16.49
$36.48
62.501
53
2005
Gator, John Deere TH 6x4
$12.00
96.415
137
Unit No.
Year
Attach. Cost
Hourly Rate
State Code
53.2
2006
w/mounted sprayer
$6.33
$18.33
84.400
54
2001
Tractor, John Deere 4100 4x4 w/radio
$32.61
70.101
54.2
2003
w/front plow, John Deere
$8.26
$40.87
62.300
54.4
2001
w/broom attachment, John Deere
$17.16
$58.03
83.130
54.6
2007
w/mid mount side discharge mower-J. Deere
$21.06
$53.67
81.256
54.8
2007
w/fertilizer spreader, Contrifugal (P-PL)
$2.00
$34.61
63.410
w/snow blower attachment
$16.49
$49.10
62.501
Cement Saw (hand held)
$18.11
31.100
54.9
55
Type of Equipment
58
1997
Cement Grinder, Bartell (SP8G)
$35.57
32.145
59
2001
Snow Blower, Toro (22 inch)
$3.18
62.490
60
2001
Snow Blower, Snapper (22 inch)
$3.18
62.490
61
1994
Snow Blower, Snapper (3 hp)
$3.18
62.490
62
1994
Snow Blower, Snapper (3 hp)
$3.18
62.490
63
2012
Snow Blower, Snapper (14.5 hp)
$14.19
62.500
65
1991
Cement Saw, Clipper C-111-11HP
$18.11
31.100
Generator, Power Mate (11 hp)
$2.22
96.023
68
69
2001
Pump, Pacer (2 inch)
$5.10
88.101
70
1994
Crack Filling Machine, Stepp (24 lp)
$8.51
20.402
71
1998
Hot Box, Trailer
$10.56
21.260
138
Unit No.
Year
72
1988
73
Hourly Rate
State Code
Paver Trailer (1200 # cap)
$11.89
11.102
1988
Paver, AEM (DM-4000)
$100.33
23.202
75
2002
Power Sidewalk Edger
$2.79
81.258
76
1988
Roller Trailer, Eager Beaver
$11.89
11.102
Lawn Roller (9x3)
$4.04
89.101
77
Type of Equipment
Attach. Cost
78
1998
Roller, Leeboy
$13.02
89.201
81
2003
Cement Mixer on Wheels
$14.03
30.513
82
2003
Leaf Blower, Little Wonder (10 hp)
$3.25
83.302
83
2003
$3.25
83.302
84
2009
$3.25
83.302
85
2005
$3.25
83.302
86
2010
Leaf Blower, Stihl (back pack)
$2.56
96.013
87
2007
$3.25
83.302
88
2008
Leaf Blower, Stihl (Backpack)
$2.56
96.013
90
2009
Weed Trimmer, Stihl
$2.79
81.258
91
2001
$3.25
83.302
92
2011
Weed Trimmer, Stihl
$2.79
81.258
93
2009
Weed Trimmer, Stihl
$2.79
81.258
94
2000
Weed Trimmer, Shindaiwa
$2.79
81.258
139
Unit No.
Year
95
2010
96
Hourly Rate
State Code
Weed Trimmer, Stihl
$2.79
81.258
2009
Weed Trimmer, Stihl
$2.79
81.258
97
2000
Weed Trimmer, Shindaiwa
$2.79
81.258
98
2009
Weed Trimmer, Stihl
$2.79
81.258
99
2003
Weed Trimmer, Stihl
$2.79
81.258
100
2009
Weed Trimmer, Stihl
$2.79
81.258
101
2004
Weed Trimmer, Stihl
$2.79
81.258
102
2004
Weed Trimmer, Stihl
$2.79
81.258
103
1999
Push Mower, Snapper (20 in)
$9.82
81.252
104
1999
$9.82
81.252
105
1999
$9.82
81.252
106
1999
$9.82
81.252
107
1999
$9.82
81.252
108
2002
Tractor, John Deere Z-Track(5ft)
$21.06
81.256
108.1
2003
w/debris blower attachment
$32.28
83.303
109
2007
Tractor, John Deere Z-Track(F687)
$21.06
81.256
110
2010
Chain Saw, Stihl (18")
$3.54
82.120
$3.54
82.120
$3.30
82.119
111
112
2011
Type of Equipment
Attach. Cost
$11.22
140
Unit No.
Year
113
2006
114
Type of Equipment
Attach. Cost
Hourly Rate
State Code
$3.30
82.119
2007
$3.30
82.120
115
2010
$3.30
82.119
116
2003
$3.30
82.119
117
2003
$3.30
82.119
118
2003
Tree Pruning Saw, Stihl (18")
$3.87
82.290
119
2010
$3.54
82.120
120
2006
$3.30
82.119
121
2006
Tree Pruning Saw (12")
$3.87
82.290
122
2010
$3.54
82.120
123
2013
$3.54
82.120
124
2004
Rubber Sweeper, Stihl (hand held)
$5.43
83.150
125
2004
Concrete/Asphalt Saw, Stow
$18.11
31.100
126
2005
Concrete/Asphalt Saw, Stihl
$18.11
31.100
127.1
2007
power sweeper attachment, stihl
$5.43
83.150
128
2008
Rear Tine Tiller, Troy Bilt
$7.50
90.400
130
2011
Hand Held Blower, Stihl
$3.25
83.302
131
2011
Hand Held Blower, Stihl
$3.25
83.302
132
2012
Leaf Blower, Little Wonder
$3.25
83.302
141
Unit No.
Year
134
2013
135
Type of Equipment
Attach. Cost
Hourly Rate
State Code
Power Washer, Shark Professional (wall mnt)
$2.25
96.070
2013
Power Washer, Shark Professional
$2.25
96.070
136
2006
Semi-Trash Pump, Koshin (3")
$7.93
88.102
137
2005
Power Washer, Troy Bilt
$2.25
96.070
139
2012
Generator, Briggs & Stratton (5000 watts)
$16.72
96.025
140
2010
Tractor, Grasshopper Zero Turn w/radio
$32.35
70.101
140.4
2010
w/Sweepster/Rotary Broom 60"
$17.16
$49.51
83.130
140.6
2010
w/Front Mount Mowere Deck 61"
$23.59
$55.94
81.257
142
MISCELLANEOUS FUNDS
Special Revenue Funds
Police Public Relations Fund
This fund is financed from the proceeds from a
annual golf outing sponsered by the Hillsdale
Police Department. All the funds have been
expended and there are no current plans to do
another chartable golf outing. in this budget year.
These funds were triditionally used to support
youth programs/projects that promoted public
safety such as: youth bike helmets, coloring books,
fingerprint cards ( children's I.D.) and gun safety
locks.
Drug Forfeiture/Grant Fund
This fund is used to acount for all money and
property seized by police during a drug
investigation. It must be used to pay expenses of
processing the forfeitue and sale as well as enhance
law enforcement efforts pertaining to drug law
enforcement.
Internal Service Funds
Public Services Inventory
This fund tracks the purchase and use of inventory
items such as salt and asphalt. Departments purchase
goods from this fund as necessary to support
operations.
Fiduciary Funds
Cemetery Care
This fiduciary fund is primarily funded by portions
of the fees charged for services at the Lakeview and
Oak Grove Cemeteries. Funds are used to provide
for the perpetual upkeep of the cemeteries.
DPS Leave & Benefits
This fund accounts for all leave time pay and other
benefits associated with personnel in the Department
of Public Safety. Operating funds for which services
are rendered pay charges into this fund on a pay for
use basis.
R. L. Owen Park Memorial
Owen Park was created with donated funds and
property and is maintained with the interest and
principal in this fiduciary fund.
Unemployment Insurance
The City of Hillsdale is self-insured against
unemployment claims rather than pay a third-party
insurer. This fund accounts for all unemployment
claims and is supported by transfers from the
operating funds.
143
Stock’s Park Perpetual Maintenance
A citizen initiative group has worked to raised
money to renovate Mrs. Stock’s Park. In 2006 this
committee received designated donations for the
expressed purpose of establishing an endowment
fund to help with future maintenance costs of this
park. The earnings from these investments will be
used to maintain the park.
Fund 274
505.000
675.000
692.000
POLICE DPT. PUB. REL. REVENUES
FEDERAL GRANT - PUBLIC SAFETY
OTHER REVENUES
TOTAL POLICE DPT. PUB. REL. REVENUES
Fund 274 POLICE DPT. PUB. REL. EXPENDITURES
Operating Expenses
726.000 SUPPLIES
726.301 GOLF OUTING SUPPLIES
723.301 DARE GOLF OUTING SUPPLIES
900.000 PRINTING
Transfers
TOTAL POLICE DPT. PUB. REL. EXPENDITURES
Actual
09/10
7,981
360
Actual
10/11
6,466
275
Actual
11/12
2,065
-
Actual
12/13
4,144
-
8,341
6,741
2,065
4,144
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
-
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
5,000
5,000
-
Budgets
Current
Proposed
13/14
14/15
4,976
3,910
8,886
5,056
3,259
8,315
5,536
5,536
3,016
1,665
4,681
811
811
2,500
2,500
5,000
-
8,886
8,315
5,536
4,681
811
5,000
-
144
Fund 265 DRUG FORFEITURE REVENUES
543.000
659.000
665.000
692.000
STATE GRANTS - PUBLIC SAFETY
DRUG FORFEITURES
INTEREST
OTHER REVENUE
TOTAL DRUG FORFEITURE REVENUES
Fund 265 DRUG FORFEITURE EXPENDITURES
Budgets
Current
Proposed
13/14
14/15
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
-
-
-
-
998
998
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
400
400
-
-
-
-
1,000
1,000
1,000
1,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
400
-
-
-
-
1,000
1,000
1,000
1,000
1,000
1,000
Budgets
Current
Proposed
13/14
14/15
Operating Expenses
726.000
925.000
940.000
950.000
801.000
970.000
999.101
SUPPLIES
TELEPHONE
EQUIPMENT RENTAL
RENTALS
CAPITAL OUTLAY
Transfers
TOTAL DRUG FORFEITURE EXPENDITURES
145
Fund 633 PUBLIC SERVICES INV. REVENUES
650.000 SALE OF MATERIALS
699.999 OTHER REFUNDS
TOTAL PUBLIC SERVICES INV. REVENUES
Fund 633 PUBLIC SERVICES INV. EXPENDITURES
Actual
09/10
61,209
61,209
Actual
10/11
99,475
99,475
Actual
11/12
68,723
68,723
Actual
12/13
110,209
110,209
Actual Thru
02/14
90,396
90,396
Budgets
Current
Proposed
13/14
14/15
204,300
194,285
204,300
194,285
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
233.000 PUBLIC SERVICES INVENTORY
Personnel Services
702.000
703.000
720.000
725.000
WAGES
OVERTIME PAY
EMPLOYER'S FICA
Operating Expenses
726.000
940.000
801.000
SUPPLIES
EQUIPMENT RENTAL
Total Contractual & Capital Outlay
TOTAL PUBLIC SERVICES INV. EXPENDITURES
995
71
52
1,118
2,295
163
15
2,473
3,445
240
3,685
3,942
277
138
4,357
1,679
118
40
1,837
2,575
195
1,530
4,300
2,625
200
1,460
4,285
61,868
3,603
65,471
52,256
5,511
57,767
38,790
3,103
41,894
87,577
7,613
95,190
48,330
5,197
53,527
140,000
5,000
145,000
135,000
5,000
140,000
512
512
3,796
3,796
30,049
30,049
246
246
113
113
55,000
55,000
50,000
50,000
67,101
64,036
75,628
99,793
55,477
204,300
194,285
146
Fund 699 DPS LEAVE & BENEFIT REVENUES
690.000 OTHER REFUNDS
699.101 TRANSFERS IN -GENERAL FUND
TOTAL DPS LEAVE & BENEFIT REVENUES
Fund 699 DPS LEAVE & BENEFIT EXPENDITURES
704.000
705.000
706.000
707.000
710.000
715.000
716.000
717.000
718.000
720.000
721.000
441.000 PUBLIC SERVICES DEPARTMENT
Personnel Services
SICK TIME PAY
VACATION TIME PAY
PERSONAL TIME PAY
LONGEVITY PAY
RETIREMENT
EMPLOYER'S FICA
TOTAL DPS LEAVE & BENEFITS EXPENDITURES
Actual
09/10
144,908
144,908
Actual
10/11
154,302
154,302
Actual
11/12
142,769
142,769
Actual
12/13
125,322
125,322
Actual Thru
02/14
107,265
107,265
Budgets
Current
Proposed
13/14
14/15
150,185
159,085
150,185
159,085
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
6,224
15,130
3,814
6,900
11,476
78,382
3,310
14,163
1,000
3,402
1,198
144,999
147
13,679
16,229
3,321
7,240
11,823
86,018
1,962
5,487
3,200
4,074
1,269
154,302
6,199
17,339
2,898
7,652
11,333
79,258
1,897
8,000
3,200
3,799
1,194
142,769
11,002
13,365
3,139
5,734
11,323
63,594
1,881
9,241
1,600
3,094
1,349
125,322
5,658
10,882
2,917
4,940
9,932
52,603
1,110
14,250
1,600
2,453
922
107,267
6,920
17,300
2,410
6,040
12,780
84,110
1,550
12,500
1,600
3,475
1,500
150,185
6,910
18,300
3,425
6,480
13,000
86,480
1,780
16,500
800
3,680
1,730
159,085
Fund 677 UNEMPLOYMENT INS. REVENUES
665.000
692.000
INTEREST
OTHER REVENUE
TOTAL UNEMPLOYMENT INS. REVENUES
Fund 677 UNEMPLOYMENT INS. EXPENDITURES
964.000 REFUNDS AND REBATES
TOTAL UNEMPLOYMENT INS. EXPENDITURES
Actual
09/10
104
5,000
5,104
Actual
09/10
11,941
11,941
148
Actual
10/11
60
17,600
17,660
Actual
10/11
6,823
6,823
Actual
11/12
45
17,884
17,929
Actual
11/12
21,909
21,909
Actual
12/13
61
9,200
9,261
Actual
12/13
1,053
1,053
Actual Thru
02/14
13
9,400
9,413
Actual Thru
02/14
306
306
Budgets
Current
Proposed
13/14
14/15
50
9,200
9,250
50
4,500
4,550
Budgets
Current
Proposed
13/14
14/15
5,000
5,000
10,000
10,000
Fund 711
642.100
642.200
665.000
670.000
CEMETERY CARE REVENUES
SALE OF CEMETERY LOTS-LAKEVIEW
SALE OF CEMETERY LOTS-OAK GROVE
INTEREST
GAIN (LOSS) ON SALE OF INVEST.
TOTAL CEMETERY CARE REVENUES
Fund 711 CEMETERY CARE EXPENDITURES
Actual
09/10
3,775
4,715
25,166
8,240
41,896
Actual
10/11
4,400
8,735
25,571
(707)
37,999
Actual
11/12
6,575
6,800
21,302
(15)
34,662
Actual
Actual Thru
12/13
02/14
3,450
10,254
6,675
3,671
17,818
8,295
(12,870)
15,073
22,220
Budgets
Current
Proposed
13/14
14/15
5,000
6,000
5,000
6,000
20,000
15,000
30,000
27,000
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
761.000
276.000 CEMETERIES
ITEMS FO PASS THRU SALES
TOTAL CEMETERIES DEPARTMENT
-
-
-
999.101
999.401
965.000 TRANSFERS TO OTHER FUNDS
TOTAL TRANSFERS
20,000
20,000
20,000
20,000
TOTAL CEMETERY CARE EXPENDITURES
20,000
20,000
149
Actual Thru
02/14
500
500
350
350
-
-
20,000
20,000
20,000
20,000
20,000
20,000
20,000
45,000
65,000
20,000
20,000
20,000
20,500
20,350
65,000
20,000
Fund 715 R.L. OWEN MEMORIAL REVENUES
665.000
INTEREST
TOTAL R.L. OWEN MEMORIAL REVENUES
Fund 715 R.L. OWEN MEMORIAL EXPENDITURES
999.101
999.401
265.000 BUILDING AND GROUNDS
TOTAL R. L. OWEN MEMORIAL EXPENDITURES
Actual
09/10
3,722
3,722
Actual
09/10
-
150
Actual
10/11
5,654
5,654
Actual
10/11
6,000
6,000
Actual
11/12
6,081
6,081
Actual
11/12
5,997
5,997
Actual
12/13
5,870
5,870
Actual
12/13
3,675
3,675
Actual Thru
02/14
-
Actual Thru
02/14
-
Budgets
Current
Proposed
13/14
14/15
6,000
6,000
5,900
5,900
Budgets
Current
Proposed
13/14
14/15
10,000
10,000
-
Fund 712
665.000
675.000
699.409
STOCK'S PK. PERPETUAL. MAINT. REV.
INTEREST
TRANSFER IN - STOCKS PARK FUND
TOTAL STOCK'S PK. PERPETUAL. MAINT. REV.
Fund 712 STOCK'S PK. PERPETUAL. MAINT. EXPENDITURES
999.101
756.000 PARKS
TOTAL STOCK'S PK. PERPETUAL. MAINT. EXP.
Actual
09/10
158
1,900
2,058
Actual
10/11
216
2,520
2,736
Actual
11/12
168
1,075
1,243
Actual
12/13
116
325
441
Actual Thru
02/14
111
5,541
5,652
Budgets
Current
Proposed
13/14
14/15
150
150
2,500
2,500
2,650
2,650
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
-
-
-
-
-
-
-
-
-
-
-
-
-
-
151
TAX INCREMENT FINANCING AUTHORITY
TIFA Summary
The City of Hillsdale Tax Increment Finance
Authority (TIFA) was established in 1984 to facilitate
the redevelopment, re-use and economic viability of
Downtown Hillsdale. Financing for projects within
the approximate 22 block TIFA district is derived
from incremental property taxes that are in excess of a
base year amount set when the district was established
in 1984. These revenues can only be expended on
projects within the geographical boundaries.
Authority Goals
1. Prevent the further deterioration of the
infrastructure within the TIFA district.
2. Prevent the further deterioration of the building
stock within the TIFA district.
3. Encourage building preservation and rehabilitation
in keeping with the historic character of the TIFA
district, especially the downtown area.
4. Encourage economic development of the TIFA
district.
$450,000
5. Provide entrepreneurial support for existing, expanding, or
new businesses.
6. Market the TIFA district as an attractive place to live, work,
and play.
Authority Objectives
1. Provide funds for the acquisition of buildings in order to
facilitate redevelopment.
2. Continue financial support for long-term infrastructure
improvements.
3. Encourage the rehabilitation of the building facades through
the TIFA Façade Improvement Program.
4. Seek out and apply for funding opportunities that support
economic development activities, such as the MSHDA rental
rehabilitation program and the CDBG Blight Elimination
program.
5. Develop targeted marketing programs for specific
businesses desired in Hillsdale’s downtown that would be an
asset to the TIFA district. 3 Year Comparison
Budget Summary
1. There is no personnel budgeted within this fund.
2. Consultants for the Office of Economic Development
provide support for TIFA.
3. Operating expenses include beautification supplies
and meeting expenses.
4. Contractual services include legal services, design and
installation of a new sign and landscaping at City Hall,
marketing expenses, and building improvements through
the façade grant program.
5. Capital outlays in this budget include building
acquisition and parking lot improvements.
Proposed Budget
Summary
$400,000
Amended
Budget
13/14
Actual
12/13
$350,000
$300,000
$250,000
6. Support local beautification, marketing and
promotional efforts.
7. Continue implementation of the Downtown Hillsdale
Blueprint Plan and the Small Town Design Initiative
community revitalization plan.
Proposed
Budget
14/15
Percent of
Change
Personnel Services
-
-
-
Operating Expenses
14,737
12,000
22,550
87.92%
13,732
78,000
108,000
38.46%
Transfers
22,614
18,950
285,650
1407.39%
51,083
$ 108,950
$ 416,200
282.01%
$200,000
$150,000
$100,000
$50,000
$0
12/13
Actual
Personnel Services
13/14
14/15
Budget
Budget
Operating Expenses
$
Transfers: 68.6%
Transfers
152
Fund 244
402.000
412.000
437.000
665.000
667.000
692.000
T.I.F.A. FUND REVENUES
CURRENT TAXES
DELINQUENT TAXES
INTEREST
RENTS
OTHER REVENUE
TOTAL T.I.F.A. REVENUES
Fund 244 T.I.F.A. FUND REVENUES
Actual
09/10
124,364
902
1,815
64,705
191,786
Actual
10/11
124,226
516
124,742
Actual
11/12
142,733
423
92
143,248
Actual
Actual Thru
12/13
02/14
124,390
138,075
120
544
124,510
138,619
Budgets
Current
Proposed
13/14
14/15
125,000
110,000
500
250
125,500
110,250
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
Actual Thru
02/14
Operating Expenses
726.000
806.000
817.000
850.000
862.000
920.000
957.000
964.000
968.000
801.000
801.247
999.101
999.401
999.640
SUPPLIES
LEGAL SERVICES
ECONOMIC DEVELOPMENT GRANT EXP
INSURANCE
LODGING AND MEALS
UTILITIES
PROPERTY TAXES
REFUNDS AND REBATES
DEPRECIATION
CONTRACTUAL SERVICES - FAÇADE GRANTS
Transfers
TRANSFER - R.M.E.F.
255
535
293,998
518
65
31
29,445
324,847
7,027
600
21,445
29,072
5,844
365
25,445
31,654
1,940
75
12,722
14,737
2,496
2,496
10,000
2,000
12,000
8,750
1,000
12,800
22,550
67,512
39,699
19,456
29,765
7,831
24,493
1,457
12,275
27,078
38,000
40,000
68,000
40,000
2,789
102,805
212,805
4,716
53,937
8,977
78,433
119,733
10,000
12,614
36,346
27,078
10,000
8,950
96,950
10,000
275,650
393,650
TOTAL TIFA FUND EXPENDITURES
537,652
83,009
151,387
51,083
29,574
108,950
416,200
153
ECONOMIC DEVELOPMENT CORPORATION
Economic Development Corporation Summary
The City of Hillsdale Economic Development
Corporation (EDC) was incorporated in 1978 to
undertake projects relative to the economic development
of the City of Hillsdale. The EDC can function much
like any private corporation and may make loans, grants,
transfers, or conveyance of funds and property; it may
create
subsidiary
neighborhood
development
corporations; it may receive funds and property. EDC
funds may be used to support a broad range of economic
development activities. The EDC currently owns Three
Meadows Subdivision and takes an active role in the
oversight of the Hillsdale Manufacturing and
Technology Park.
Corporation Goals
1. Encourage economic development and community
revitalization activities.
2. Provide support for existing, expanding, or new
businesses.
$70,000
7. Work with the City of Hillsdale Office of Economic
Development in the implementation of business retention
8. Partner with other organizations and institutions such
as the Tax Increment Finance Authority (TIFA), the
Hillsdale Planning Commission, the Michigan Economic
Development Corporation (MEDC) and Hillsdale College
in marketing and promotion efforts for the City of
Hillsdale.
3. Market the City of Hillsdale as an attractive place to
live, work, and play.
Corporation Objectives
1. Promote the further development of the Hillsdale
manufacturing & technology park, especially with
regard to attracting high tech businesses.
2. Promote the new fiber optic network that makes
Hillsdale one of the best connected communities in the
mid-west.
3. Promote the further development of Three Meadows
Subdivision.
4. Populate vacant buildings and reduce the number of
obsolete properties.
5. Pursue funding opportunities for site assessment and
remediation of contamination at industrial facilities.
6. Implement infrastructure improvements to the City of
Hillsdale, as suggested by the Small Town Design
Initiative - Community Revitalization Plan.
3 Year Comparison
Budget Summary
1. There is no personnel budget within this fund.
2. Hillsdale Policy Group, LTD, contracted by Hillsdale
Board of Public Utilities, serves in a consultant capacity to
the EDC Board.
3.. Operating expenses include meeting supplies and
marketing materials.
4. Contractual services include engineering, marketing
and planning work necessary to encourage redevelopment
activities and marketing efforts.
5. Capital outlays in this budget include signs,
infrastructure and beautification projects.
Proposed Budget
Summary
‐
$60,000
‐
Actual
12/13
$50,000
$40,000
Personnel Services
Amended
Budget
13/14
-
Proposed
Budget
14/15
-
-
Percent of
Change
$30,000
$20,000
$10,000
52
1,000
1,500
50.00%
655
18,000
25,000
38.89%
-
32,000
32,000
0.00%
Capital Outlay
$0
12/13
Actual
Personnel Services
Operating Expenses
13/14
14/15
Budget
Budget
Operating Expenses
$
707
$
51,000
$
58,500
14.71%
Capital Outlay
154
Actual
09/10
Fund 244 E.D.C. FUND REVENUES
665.000
673.000
692.000
699.101
INTEREST
OTHER REVENUE
TRANSFER IN - GENERAL FUND
TOTAL E.D.C. REVENUES
Fund 244 E.D.C. FUND EXPENDITURES
271
271
Actual
09/10
Actual
10/11
141
141
Actual
10/11
Actual
11/12
114
14,033
14,147
Actual
11/12
Actual
12/13
Actual Thru
02/14
146
146
Actual
12/13
27
27
Actual Thru
02/14
Budgets
Current
Proposed
13/14
14/15
150
20,000
20,150
100
10,000
10,100
Budgets
Current
Proposed
13/14
14/15
174.000 ECONOMIC DEVELOPMENT
Operating Expenses
726.000
806.000
860.000
862.000
955.000
957.000
801.000
970.000
999.101
999.401
Capital Outlay andContractual Services
CAPITAL OUTLAY
TRANSFER - CAPITAL IMPROVEMENT FUND
138
138
66
300
201
567
235
184
419
4,220
4,220
680
680
TOTAL E.D.C. EXPENDITURES
4,358
1,247
SUPPLIES
LEGAL SERVICES
TRANSPORTATION AND MILAGE
LODGING AND MEALS
MISCELLANEOUS
PROPERTY TAXES
155
-
52
91
91
200
500
300
1,000
1,528
1,528
655
655
366
366
18,000
32,000
50,000
25,000
32,000
57,000
1,947
707
457
51,000
58,500
52
-
-
200
500
500
200
100
1,500
“LONG-TERM” DEBT SERVICE
The City of Hillsdale maintains a fairly low debt service relative to the total budget, issued primarily for capital projects such as water and
sewer improvements, expansion of the Industrial Park, and infrastructure improvements. The City prefers to use dedicated funds to support debt
service rather than relying on general obligation debt. State law does not allow the City to issue general obligation debt in excess of 10% of the
State Equalized Value (SEV), which is $ 14,495,178 for 2013. In Fiscal Year 2013-14, the City has no outstanding general obligation debt
attributable toward that limit. BPU revenue bond outstanding debt for Fiscal Year 2014-15 is $719,000.
There is no limit on other types of debt except as necessary to maintain high ratings with the bond rating agencies. These other debts are
financed through specific revenues such as water and sewer rates or direct charges to individual recipients of services such as special
assessments. Debts with dedicated financing sources are not counted against the 10% of State Equalized Value (SEV) limit. Debt service
payments for all types of debts in Fiscal Year 2014-15 equal $381,751.
Standard and Poors’ underlying bond rating for the City of Hillsdale is BBB.
Purpose
Principal
Interest
Fiscal Year Total
Water System Improvements (Iron Removal Treatment Plant)
$190,000
$3,800
$193,800
Water System Improvements (Line Loop and Tower) Refunded
$171,000
$16,951
$187,951
$361,000
$20,751
$381,751
TOTALS
156
“LONG-TERM” DEBT SERVICE
continued
Legal Debt Margin as of June 30, 2013
2013 State Equalized Value (SEV)
Debt Limit
Debt Outstanding
$144,951,780
14,495,178
$1,066,000
Less: Exempt Obligations
$1,066,000
Debt applicable to limit
$14,495,178,
Additional Debt which can be legally incurred
Debt applicable to limit as a percent of SEV
0.00%
Net City Share (1)
City Direct Debt
Gross
$1,066,000
City Share as
% of Gross
Net City Share
Per Capita
% of Taxable
Valuation
City Overlapping Debt (2)
Hillsdale Community School District
Hillsdale County
$0
44.75%
$0
$8,150,000
10.94%
$891,610
$0
12.85%
$0
Hillsdale Intermediate School District
Total Overlapping Debt
$8,150,000
$891,610
$107.36
0.65%
Total City Direct & Overlapping Debt
$9,216,000
$891,610
$182.12
0.65%
(1) Based upon the 2010 Census population of 8,305 and 2013 Ad Valorem Taxable Valuation of $137,337.041
(2) Overlapping debt is the portion of other taxing units debt for which a City taxpayer is responsible in addition to debt of the City.
SOURCE: City of Hillsdale as of June 30, 2013 and the Municipal Advisory Council of Michigan as of June 30, 2013
157
OUTSTANDING DEBT SUMMARY
Purpose
Original
Issue
Date
Date Due
Issued
Interest
Rate
Interest
Remaining
Principal
Remaining
Total
Remaining To
Maturity
Water System Improvements (Line Loop and Tower)
Refunded
$1,660,000
2002
2014
3.00%
$3,800
$190,000
$193,800
Water System Improvements (Iron Removal Treatment Plant)
$1,156,000
2009
2016
3.70%
$30,981
$529,000
$559,981
TOTALS
$2,816,000
$34,781
$719,000
$753,781
158
Fund 362
665.000
699.101
699.271
699.471
BOND & INT. REDEM. REVENUES
INTEREST
TRANSFERS IN - LIBRARY IMPROVEMENT
TOTAL BOND & INT. REDEM. REVENUES
Fund 362 BOND & INT. REDEM. EXPENDITURES
900.000 CAPITAL OUTLAY - IND'L PARK - MEDC
991.000 DEBT SERVICE - PRINCIPAL
991.000
995.000
Actual
10/11
78,000
175,000
253,000
Actual
11/12
178,000
178,000
.
Actual
Actual Thru
12/13
02/14
24,994
24,994
-
Budgets
Current
Proposed
13/14
14/15
-
Actual
09/10
Actual
10/11
Actual
11/12
Actual
12/13
Budgets
Current
Proposed
13/14
14/15
-
-
-
-
-
-
-
-
28,000
28,000
28,000
28,000
28,000
28,000
-
-
-
175,000
2,088
177,088
-
-
-
-
-
-
-
-
-
-
28,000
-
-
-
50,000
50,000
-
-
DEBT SERVICE - INTEREST
TOTAL DEBT SERVICE-INDUSTRIAL PARK
28,000
28,000
915.000 DEBT SERVICE-LIBRARY EXPANSION
DEBT SERVICE - PRINCIPAL
DEBT SERVICE - INTEREST
70,000
8,391
78,391
910.000 DEBT SERVICE-INDUSTRIAL PARK
DEBT SERVICE - PRINCIPAL
920.000 DEBT SERVICE-3 MEADOWS DEVELOPMENT
TOTAL BOND & INT. REDEM . FUND EXP.
-
-
156,391
159
255,088
150,000
150,000
Actual Thru
02/14
-
50,000
50,000
905.000 DEBT SERVICE - CITY HALL
TOTAL DEBT SERVICE - CITY HALL
801.000
991.000
995.000
Actual
09/10
78,000
77,746
155,746
178,000
CITY OF HILLSDALE
STATEMENT OF BOND INDEBTEDNESS
July 1, 2014
REFUNDING WATER SUPPLY AND SEWAGE DISPOSAL SYSTEM REVENUE BONDS
Series 2002 System Revenue Bonds - Debt of December 12, 2002
Original Issue of $1,660,000.00
FISCAL YEAR
Oct. 1, 2014
RATE
PRINCIPAL
INTEREST
4.00%
$190,000.00
$3,800.00
$190,000.00
$3,800.00
TOTALS
INTEREST REMAINING
PRINCIPAL
INTEREST
TOTAL
$193,800.00
$0.00
$3,800.00
Purpose: Refunding of 1994 Water System Improvements (Line Loop and Tower)
160
$0.00
$193,800.00
CITY OF HILLSDALE
STATEMENT OF BOND INDEBTEDNESS
July 1, 2014
WATER SUPPLY AND SEWAGE DISPOSAL
Series 2009 System Revenue Bonds - Debt of August 27, 2009
Original Issue of $1,156,000.00
FISCAL YEAR
Oct. 1, 2014
Oct. 1, 2015
Oct. 1, 2016
COUPON
RATE
PRINCIPAL
INTEREST
3.700%
3.800%
3.900%
$171,000.00
$175,000.00
$183,000.00
$10,057.00
$6,893.50
$3,568.50
$529,000.00
$20,519.00
TOTALS
INTEREST REMAINING
Apr. 1, 2015
Apr. 1, 2016
$30,981.00
Purpose: Water System Improvements (Iron Removal Treatment Plant)
161
PRINCIPAL
INTEREST
TOTAL
$0.00
$0.00
$6,893.50
$3,568.50
$187,950.50
$185,462.00
$186,568.50
$10,462.00
$559,981.00
FINANCIAL POLICIES
Balanced Budget Policy
The City of Hillsdale operates under the
fundamental principle of a balanced budget for all
funds. This means that projected expenditures
match projected revenues. Occasionally a fund
will have projects that take more than one year to
complete or are accumulating funds to be spent at a
later time. In these cases expenditures and
revenues would not be equal. In years where
expenditures were larger than the revenues, a
decrease in that fund’s unrestricted fund balance
would occur. In years when revenues were larger
than expenditures, an increase would occur in the
fund balance.
Any year end operating surpluses revert to
unappropriated balances for use in maintaining
reserve levels set by policy.
Budget Control and Accountability Policy
The City will maintain a budgetary control system
to ensure adherence to the budget and will prepare
monthly reports comparing actual revenues, and
expenditures to budgeted amounts.
Budget accountability rests primarily with the
operating departments of the City and their
expenditures will be monitored on a monthly basis
to ensure conformity to budgets and decide on
actions to bring the budget into balance, if
necessary.
The annual budget will provide for adequate
maintenance and replacement of capital assets.
The Enterprise Funds shall be supported by their
own rates and not subsidized by the General Fund.
accordance with Generally Accepted Accounting
Principles (GAAP), the body of accounting and
financial reporting standards, conventions, and
practices that have authoritative support from
standard setting bodies such as the Governmental
Accounting Standards Board (GASB) and the
Financial Accounting Standards Board (FASB).
Cash Management Policy
The City of Hillsdale has set numerous cash
management policies in place to secure appropriate
depositories; ordering and purchasing procedures;
bid requirements; payroll and disbursement
regulations; and infrastructure replacement
guidelines. Many of these cash management
policies are mandated by the charter, local
ordinance, and/or state law.
Investment Policy
This policy applies to all financial assets of the City
Fund Balance Reserve Policy
Budget Document Policy
In October 1992 City Council passed a motion that of Hillsdale except pension funds. The surplus
The operating budget shall serve as the annual
financial plan for the city. The budget shall provide set the desired fund balance in its General Fund at funds of the City shall be invested in accordance
15% of revenues. The purpose of this motion is to with State of Michigan laws, policies, and written
staff the resources necessary to accomplish City
insure that the City has adequate reserves on hand administrative procedures. It is the City’s intention
Council determined goals and objectives.
to provide safe, diversified, liquid investments that
should unexpected circumstances require
will provide the maximum rate of return possible
expenditures of an emergency nature.
The City Manager shall annually prepare and
while meeting its daily cash flow demands.
present a proposed operating budget to the City
Council no later than the first Council meeting in
Accounting, Auditing, and Financial Reporting
April; a public hearing shall be held in May; and
Debt Management Policy
Policy
Although there is no formal written debt
The City of Hillsdale will have an independent
the budget shall be approved at the first Council
management policy, the City of Hillsdale’s Council
audit performed annually. The auditing firm will
meeting in June.
produce comprehensive annual financial reports in has unofficially adopted the philosophy of “pay-as162
FINANCIAL POLICIES
continued
you-go.” For the past decade or more, the City
Council has been unwilling to borrow money for
major infrastructure projects. Rather than incurring
large debts that need to be repaid, limiting future
capital projects, the Council has chosen to fund
these projects from existing cash supplies and
grants as they become available. Consequently the
City’s debt as a percent of SEV is only .62%, with
the bulk of that utility revenue bond debt.
Capitalization Policy
This policy is a guideline for management used to
track and report fixed assets. Any individual item
purchased for $5,000 or more with a useful life of
two or more years is recognized as a fixed asset
and is capitalized.
163
ASSESSMENT DATA
2012 Board of
Review
% of Total
2013 Board of
Review
% of Total
2014 Board of
Review
% of Total
9,051
0.00%
9,268
0.01%
0
0.00%
Commercial
39,513,312
27.60%
38,233,098
27.84%
36,757,641
27.86%
Industrial
13,537,982
9.60%
13,620,968
9.92%
12,820,867
9.72%
Residential
70,768,431
49.40%
67,734,587
49.32%
65,927,061
49.97%
0
0
0
0
9,415
0.00%
Commercial
8,722,933
6.10%
7,970,528
5.80%
6,392,700
4.85%
Industrial
9,868,740
6.90%
9,017,502
6.56%
9,013,500
6.83%
751,090
0.40%
751,090
0.55%
1,010,400
0.77%
143,171,539
100.00%
137,337,041
100.00%
131,931,584
100.00%
Real Property Taxable
Values
Agricultural
Developmental
Personal Property
Utility
TOTALS
Real Property
2013 Parcel Count
% of Total
2014 Parcel Count
% of Total
2
0.00%
0
0.00%
344
11.70%
347
11.83%
87
3.00%
84
2.87%
2,224
75.60%
2,211
75.41%
284
9.70%
288
9.82%
0
2
0.07%
100.00%
2,932
100.00%
Agricultural
Commercial
Industrial
Residential
Exempt
Developmental
TOTALS
0
2,941
164
FEE SCHEDULE
Parks
Permits
Cemeteries
Resident Non-Resident
Dock Rentals:
Resident Non-Resident
Right-of-Way:
Dock Space
$200.00
$325.00
Application
Premium Dock Space
$250.00
$375.00
Annual Blanket
Cemetery Lots
$500.00
$750.00
Cremation
$225.00
$250.00
$150.00
Single Niche
$500.00
$750.00
$50.00
Double Niche
$750.00
$1,000.00
Grave Openings:
Adult
$400.00
$400.00
$10.00
Sidewalk over 25'
Pavilions:
Pavilion #1 w/Electric
$75.00
Storm Sewer Connection
Driveway
$150.00
$50.00
Pavilion #2 w/Electric
$75.00
Street Openings
$100.00
Child
$325.00
$325.00
$50.00
Infant
$200.00
$200.00
Terrace/Curb Cuts
Mrs. Stock's Park
Zoning:
Niche Openings:
Pavilion
$100.00
Fence *
$25.00
Weekdays
$200.00
$200.00
Island Ceremony
$100.00
Signs - Permanent *
$50.00
Saturdays
$275.00
$275.00
Pavilion & Island
$400.00
Signs - Temporary *
$5.00
Sundays
$500.00
$500.00
Deposit (refundable)
$150.00
Awnings *
$50.00
Other Miscellaneous:
Site Plan Review:
Dial-A-Ride Transportation
Adult
$3.00
Children
$1.50
Senior/Disabled
$1.50
Residential
$25.00
Commercial
$50.00
Use & Occupancy
$25.00
Zoning Board of Appeals:
Filing Fee
$300.00
Rezoning Fee
$300.00
Code Enforcement
Board of Appeals
* Additional cost may be added dependent upon construction factors.
$50.00
.
165
GLOSSARY
Recovery.gov, will be the main vehicle to provide each financing them.
and every citizen with the ability to monitor the progress
of the recovery.
Budget Calendar: the schedule of key dates or
milestones that a government follows in the preparation
and adoption of the budget.
Annual Budget: an estimate of expenditures for
Accrual Basis of Accounting: basis of accounting that specific purposes during the fiscal year and the proposed
means (estimated revenues) for financing those
records the financial effects of transactions and other
Budget Message: a general discussion of the submitted
activities.
events that have cash consequences in the periods in
budget and financial conditions of the City presented in
which those transactions or events occur rather than only
writing by the City Administrator as part of the budget
in the periods in which cash is received or paid by the
document.
Appropriation: an authorization made by the
enterprise.
legislative body of a government that permits officials to
C
incur obligations and to make expenditures of
Capital Budget: a plan of proposed capital
Adopted Budget: a budget that has been approved by governmental resources.
expenditures and the means of financing them. The
the City Council.
capital budget is enacted as part of the annual budget,
Assessed Value: a valuation set upon real or personal
which includes both capital operating and capital
Adoption: the formal action taken by the City Council property by the City Assessor as a basis for levying
outlays. The capital budget is based on the Capital
to authorize or approve the budget.
taxes.
Improvement Program (CIP).
A
Accounting System: the total set of records that are
used to record, classify, and report information on the
financial status and operation of an entity.
Allocation: the distribution of available monies,
Audit: a study of the City's accounting system to
personnel and equipment among various City functions. ensure that financial records are accurate and in
compliance with all legal requirements for the handling
American Recovery & Reinvestment Act 2009 (ARRA): of public funds, including State law and the City
On February 17, 2009 President Barack Obama signed
Charter.
the ARRA of 2009. This act is an unprecedented effort
to jumpstart our economy, create or save millions of
B
jobs, and put a down payment on addressing longBond: a written promise to pay a specified sum of
neglected challenges so our country can thrive in the
money (principal or face value) at a specified future date
21st century. ARRA is an extraordinary response to a
(maturity date) along with periodic interest paid at a
crisis unlike any since the Great Depression. With much
specified percentage of the principal (interest rate).
at stake, the Act provides for unprecedented levels of
Bonds are used typically for long term debt.
transparency and accountability so that you will be able
to know how, when, and where your tax dollars are
being spent. Spearheaded by a new Recovery Board, this Budget (Operating): a plan of financial operation
embodying an estimate of proposed expenditures for a
Act contains built-in measures to root out waste,
given period of time and the proposed means of
inefficiency, and unnecessary spending. This website,
166
Capital Improvement Program (CIP): a plan for capital
expenditures to be incurred each year over a fixed period
of years setting forth each capital project, the duration of
the project and the amount to be expended each year in
financing those projects.
Capital Outlay: the purchase of items that cost over
$1,000 and have a useful life of more than one year.
Cash Basis of Accounting: records all revenues and
expenditures when cash is either received or disbursed.
Cash Flow Budget: a projection of the cash receipts
and disbursements anticipated during a given period.
Component Unit: a legally separate organization for
GLOSSARY
continued
Department: an organizational and/or budgetary unit
Expenditures: the amount of money, cash or checks
established by City Council to carry out specified public actually paid or obligated for payment from the treasury.
services and implement policy directives.
F
Depreciation: the portion of the cost of a fixed asset (i.e. Fiscal Year: a twelve month period for which an
a car or treatment plant) charged as an expense during
organization plans the use of its funds. In Hillsdale, the
the fiscal year. Eventually the entire cost of the fixed
fiscal year is July 1 to June 30.
asset will be charged off as an expense.
Fixed Charges: expenses that are generally recurring
Direct Expenses: expenses specifically incurred as the and constant.
result of providing a product or service (e.g., labor and
material used).
Full Time Equivalent (FTE): the amount of funding
budgeted for a particular position; expressed in fractions
of one year.
Disbursements: funds actually expended.
E
Economic Development Corporation (EDC): is a
component unit of the City charted by the Council to
enhance commercial and industrial development.
Encumbrance: an obligation in the form of a purchase
order, contract or salary commitment that is chargeable
to an appropriation, and for which part of an
appropriation is reserved. These obligations become
disbursements upon payment.
Enterprise Funds: a fund established to account for
operations that are financed and operated in a manner
similar to private business enterprises. The intent is that
the full costs of providing the goods or services be
financed primarily through charges and fees, thus
removing the expenses from the tax rate.
Fund: a set of interrelated accounts which record
assets and liabilities related to a specific purpose. Also,
a sum of money available for specified purposes.
Fund Balance: the excess of an entity's assets over its
liabilities.
G
General Fund: the major municipally owned fund
which is created with city receipts and which is charged
with expenditures from such revenues.
General Obligation (G.O.) Bond: a type of bond that is
backed by the full faith, credit, and taxing power of the
city.
Goal: a broad statement of direction or purpose. A
goal is general and often timeless in nature.
167
Grant: a contribution of assets by one governmental
unit or other organization to another. Typically, these
contributions are made to local governments from the
State and Federal governments. Grant monies are
usually dedicated for specific purposes.
I
Infrastructure: vital facilities such as roads, sewers,
bridges, waterlines, public buildings, parks, airports, that
are fixed in location.
Intergovernmental: revenue from another governmental
agency such as the State of Michigan or the Federal
government. Some revenues from local units are treated
as charges for service.
Internal Transfers: payments from one administrative
budget fund to another which result in the recording of a
receipt and an expenditure.
Internal Service Fund: centralized services that serve
all or many funds are established in separate funds. The
other funds are charged a fee for the services provided
by the internal service fund.
GLOSSARY
continued
Position: a position is present if an employee is
permanent and their duties have been authorized by the
City Manager or City Council.
L
Local Development Finance Authority (L.D.F.A.):
Public Act 281 of 1986, as amended, allows a city,
village, or urban township to utilize tax increment
financing to fund public infrastructure improvements.
The tool is designed to promote economic growth and
job creation. The City of Hillsdale established an
LDFA that encompasses a majority of the industrial
park in 2006.
O
Objective: desired output oriented accomplishments,
which can be measured and achieved within a set time
period. Achievement of objectives advances the
organization toward a goal.
Liability: debt or other legal obligation arising out of
transactions in the past which must be liquidated,
renewed or refunded at some future date.
Operating Expenses: an expenditure group that
includes materials and supplies, charges, equipment and Program: collections of work-related activities
other miscellaneous expenses.
initiated to accomplish a desired end.
Longevity: monetary payments to permanent fulltime employees who have been in the employ of the
City for a minimum of one year.
M
Millage: rate used in calculating taxes based upon the
value of the property (SEV), expressed in mills per
dollar of property value.
Materials & Supplies: includes chemicals, office
supplies, postage, repair parts, and inventory purchases.
Modified Accrual: basis of accounting for all
governmental funds and expendable trust and agency
funds under which revenues are recorded when they
become measurable and available. Expenditures are
recorded when the liability is incurred, except for
interest on general long term obligations which is
recorded when due.
Operating Budget: authorized expenditures for ongoing municipal services (e.g., police and fire
protection, street maintenance, etc.)
Ordinance: a law set forth by a governmental
authority; a municipal regulation.
P
Payment in Lieu of Taxes: contributions paid to the
local governing unit instead of a property tax.
Payroll Fringes: the cost of employee benefits
including insurances, retirement, uniforms etc.
Per Capita Cost: cost expressed as an amount per city
resident.
Personnel Services: expenditures that represent the
cost of salaries and wages and related benefits.
Policy: a definite course of action adopted after a
review of information and directed at the realization of
goals.
168
Priority: a value that ranks goals and objectives in
order of importance relative to one another.
Procedure: a method used in carrying out a policy or
plan of action.
Property Tax: a tax levied on real estate as well as
commercial and industrial personal property based on
the value of the property as determined by the SEV.
Proposal A: a 1994 Michigan property tax initiative
that limits increases in the taxable value assessments on
properties to the rate of inflation unless title is
transferred.
Purchase Order: an authorization and incurrence of
debt for the delivery of specific goods or services.
R
Recommended Budget: the proposed budget that has
been prepared by the City Administrator and forwarded
to the City Council for approval.
Reimbursements: fees received as payment for the
provision of specific municipal services.
GLOSSARY
continued
Reserves: an account used to indicate that portion of
benefit primarily those properties.
fund
equity which is legally restricted for a specific purpose
State Equalized Valuation (SEV): the value placed on
or not available for appropriation and subsequent
a piece of real or personal property as certified by the
spending.
State. The value is 50% of market value.
Revenue: additions to the City's financial assets (such
T
as taxes and grants) which do not, in themselves,
Tax Increment Financing Authority (T.I.F.A): a
increase the City's liabilities or cancel out a previous
component unit of the City that has the responsibility of
expenditure.
improving a designated district with revenue generated
by the increase value in SEV reserved to pay for certain
Revenue Bond: a bond that is backed by a
capital projects within the district.
particular revenue source such as water user fees.
Revenue Sharing: State distribution of monies raised
through State Sales, Income and Single Business Taxes
to local governments.
Tax Levy: the total amount of revenue raised from
general property taxes.
Taxable Value: the value of real property used to
calculate property taxes under the provisions of Proposal
Right-of-Way: land dedicated for public use that is
primarily for the distribution of infrastructure, i.e. water, A which limits increases in assessments as well as
increases in taxes levied upon individual properties.
sewer, roads, lights, cable (usually 66 feet in width).
S
Tax Rate: the amount of tax levied for each $1,000 of
Special Revenue Funds: a fund used to account for the assessed valuation which is often called a millage rate.
revenue and expenditure of special earmarked or legally
restricted monies.
Transfer: a transfer is movement of money or assets
from one fund to another that is not a payment for
Shared Revenue: money coming into a fund (other than service. Sometimes a transfer is one fund subsidizing
a transfer) such as taxes, user fees, grants, fines and any another fund.
other source of money.
Special Assessment: a compulsory levy made against
certain properties to defray all or part of the cost of a
specific capital improvement or service deemed to
Trunkline: the State Highway M-99 that goes all the
way through the City.
169
U
User Fee: revenue paid by a party directly benefiting
from the use or receipt of a public service.
Z
Zoning Board of Appeals (ZBA): refers to the board
that governs the City’s zoning ordinance.

CITY OF HILLSDALE, MI

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