On the agenda: Holt meeting — Data Center (Sep 1)

1.

8:30 A.M. Board Agenda - Link Below
Documents:
CLICK HERE FOR BUDGET WORKSHOP AGENDA.PDF

2. 9-1-26 Budget Workshop Agenda Packet Link Below (PDF)
Documents:
CLICK HERE FOR BUDGET WORKSHOP AGNEDA.PDF

DELHI CHARTER TOWNSHIP
BOARD OF TRUSTEES
Community Services Center
2074 Aurelius Road, Holt, MI 48842
(517) 694-2137

Tuesday

September 1, 2026
8:30 a.m.

Agenda
A.

Budget Presentations**
1. Building and Grounds
2. Downtown Development Authority
3. DDA Debt Service Funds
4. Brownfield and Local Brownfield Revolving Fund
5. Fire Fund & Fire EMS Equipment & Vehicle Fund
6. Legislative
7. Manager
8. Clerk/Elections
9. Information Technology
10. Finance
11. Assessing
12. Infrastructure
13. Community Development
14. Economic Development
15. General Fund Capital Outlay, Debt Service & Transfers Out
16. Parks and Recreation
17. Stormwater
18. Sewer Fund
19. Police Fund
20. Capital Projects
21. Water Improvement
22. Other Post Employment Benefit Trust Fund
23. Falk Trust Fund
24. Street Improvement Debt Service

B.

Public Comment

**There will be a 5 minute break around 10:00 a.m. and a 1 1/2 hour break around 12:00
for lunch if needed.

DELHI CHARTER TOWNSHIP
BOARD OF TRUSTEES
Community Services Center
2074 Aurelius Road, Holt, MI 48842
(517) 694-2137

Tuesday

September 1, 2026
8:30 a.m.

Agenda
A.

Budget Presentations**
1. Building and Grounds
2. Downtown Development Authority
3. DDA Debt Service Funds
4. Brownfield and Local Brownfield Revolving Fund
5. Fire Fund & Fire EMS Equipment & Vehicle Fund
6. Legislative
7. Manager
8. Clerk/Elections
9. Information Technology
10. Finance
11. Assessing
12. Infrastructure
13. Community Development
14. Economic Development
15. General Fund Capital Outlay, Debt Service & Transfers Out
16. Parks and Recreation
17. Stormwater
18. Sewer Fund
19. Police Fund
20. Capital Projects
21. Water Improvement
22. Other Post Employment Benefit Trust Fund
23. Falk Trust Fund
24. Street Improvement Debt Service

B.

Public Comment

**There will be a 5 minute break around 10:00 a.m. and a 1 1/2 hour break around 12:00
for lunch if needed.

Delhi Charter Township
2027 Budget Workshop with Township Board
CSC Multipurpose Room
Agenda

Department / Fund

Page #

Building & Grounds

17

DDA

51

DDA Debt Service Fund

58

Brownfield Fund

48

Local Brownfield Revolving Fund

47

Fire Fund

29

Fire EMS Equipment and Vehicle Fund

41

Legislative

5

Manager

6

Clerk

8

Elections

16

Information Technology

9

Finance

11

Assessing

14

Infrastructure

20

Community Development

21

Economic Development

23

General Fund Capital Outlay

24

General Fund Debt Service

25

General Fund Transfers Out

26

Parks Fund

35

Stormwater

19

Sewer Fund

62

Police Fund

33

Capital Projects Fund

60

Water Improvement Fund

45

Other Post Employment Benefit Trust Fund

76

Falk Trust Fund

77

Street Improvement Debt Service

78

Reference Material

Page #

General Fund's Fund Balance

28

General Fund Revenues

3

Adopted 2027-2032 Capital Improvement Program

Binder Pocket

Current Township Debt

Binder Pocket

Budget Workshop Version
September 1, 2026
Last Updated: August 26, 2026

Table of Contents
General Fund
Revenue
Taxes
Other Revenue
Business Lic & Permits
Non Business Lic & Permits
Grants and Revenue Sharing
Intergov - Local
Charges for Services
Fines & Forfeitures
Sale of Fixed Assets
Interest and Rentals
Expenditures
Legislative
Manager
Accounting
Clerk
Information Technology
Finance
Assessing
Elections
Building & Grounds
Stormwater
Infrastructure
Planning / Community Development
Economic Development
Capital Outlay
Debt Service
Transfers Out
Assigned Fund Balances

Table of Contents

3
3
3
3
3
3
4
4
4
4
4
4
5
5
6
7
8
9
11
14
16
17
19
20
21
23
24
25
26
27

Fire Fund
Revenue
Taxes
Other Revenue
Grants and Revenue Sharing
Charges for Services
Sale of Fixed Assets
Interest and Rentals
Transfers In
Expenditures

29
29
29
29
29
29
29
29
29
30

Police Fund
Revenue
Taxes
Grants and Revenue Sharing
Fines & Forfeitures
Interest and Rentals
Transfers In
Expenditures

33
33
33
33
33
33
33
33

Parks Fund
Revenue
Taxes
Other Revenue
Grants and Revenue Sharing
Charges for Services
Sale of Fixed Assets
Interest and Rentals
Transfers In
Expenditures
Parks Administration
Parks Capital Outlay
Recreation
Assigned Fund Balances

35
35
35
35
35
35
35
35
35
36
36
38
39
39

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Fire EMS Equipment Fund
Revenue
Taxes
Other Revenue
Grants and Revenue Sharing
Sale of Fixed Assets
Interest and Rentals
Transfers In
Expenditures
Equipment & Apparatus
Debt Service

41
41
41
41
41
41
41
41
42
42
43

Water Improvement Fund
Revenue
Other Revenue
Non Business Lic & Permits
Interest and Rentals
Expenditures
Administration & Construction

45
45
45
45
45
45
45

Local Brownfield Fund
Revenue
Taxes
Expenditures
Local Site Remediation

47
47
47
47
47

Brownfield Fund
Revenue
Taxes
Expenditures
Brownfield Administration
Remediation Plans

49
49
49
49
49
49

Page 1 of 78

DDA Fund
Revenue
Taxes
Other Revenue
Grants and Revenue Sharing
Charges for Service
Sale of Fixed Assets
Interest and Rentals
Expenditures
DDA Administration
DDA Marketing & Promotion
DDA Infrastructure Projects
Capital Outlay - DDA
2016 DDA Development
Debt Service Transfers Out

51
51
51
51
51
51
51
51
52
52
53
54
55
55
56

Sewer Fund
Revenue
Other Revenue
Non Business Lic & Permits
Grants and Revenue Sharing
Charges for Service
Sale of Fixed Assets
Interest and Rentals
Bond/Lease Proceeds
Transfers In
Expenditures
Administration & Overhead
Dept of Public Service
Capital Improvements
G.O. Bond Indebtedness

62
62
62
62
62
63
63
63
63
63
64
64
66
73
74

DDA Debt Service Fund
Revenue
Transfers In
Expenditures
Debt Service

58
58
58
58
58

Other Post Employment Benefit Trust Fund
Revenue
Interest and Rentals
Expenditures
Human Resources (Personnel)

76
76
76
76
76

Capital Projects Fund
Revenue
Grants and Revenue Sharing
Interest and Rentals
Transfers In
Expenditures
Capital Outlay

60
60
60
60
60
60
60

Falk Trust Fund
Revenue
Interest and Rentals
Expenditures
No Department

77
77
77
77
77

Special Assessment Street Improvement Fund
Revenue
Other Revenue
Expenditures
Debt Service

78
78
78
78
78

Table of Contents

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 2 of 78

Name
Revenue Source
TAXES
CUR REAL & PERS PROP TAX
DELQ TAX
PYMT IN LIEU OF TAXES
TRAILER PARK FEES
IFT TAX REVENUE
DELINQUENT INTEREST & PENALTY
PROPERTY TAX ADMIN FEE
Total TAXES:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-000.00-403.000
101-000.00-412.000
101-000.00-432.000
101-000.00-434.000
101-000.00-437.000
101-000.00-445.005
101-000.00-447.000

$3,949,147.67
$10,730.83
$12,284.83
$6,920.00
$703.20
$1,286.15
$652,715.00
$4,633,787.68

$4,060,662.54
$8,000.00
$12,627.01
$6,400.00
$708.57
$3,014.25
$600,000.00
$4,691,412.37

$4,893,578.73
$8,000.00
$10,000.00
$6,400.00
$700.00
$1,000.00
$600,000.00
$5,519,678.73

$4,922,538.25
$8,000.00
$10,000.00
$6,400.00
$700.00
$1,000.00
$600,000.00
$5,548,638.25

$5,022,166.03
$8,000.00
$10,000.00
$6,400.00
$700.00
$1,000.00
$600,000.00
$5,648,266.03

101-000.00-451.000
101-000.00-452.000
101-000.00-453.000
101-000.00-676.010
101-000.00-677.000
101-000.00-677.001
101-000.00-687.000

$410,180.32
$28,691.19
$0.00
$27,456.80
$19,911.57
$3.96
$124,538.91

101-000.00-689.000

$136.00
$610,918.75

$438,756.35
$19,548.80
$5,000.00
$18,000.00
$12,000.00
$20.84
$141,326.81
$33,326.81
$53,000.00
$55,000.00
$11.05
$634,663.85

$440,000.00
$19,548.80
$5,000.00
$0.00
$2,000.00
$10.00
$136,131.18
$28,131.18
$53,000.00
$55,000.00
$0.00
$602,689.98

$440,000.00
$19,548.80
$5,000.00
$18,000.00
$2,000.00
$10.00
$110,921.70
$22,921.70
$53,000.00
$35,000.00
$0.00
$595,480.50

$440,000.00
$19,548.80
$5,000.00
$0.00
$2,000.00
$10.00
$105,538.58
$17,538.58
$53,000.00
$35,000.00
$0.00
$572,097.38

BUSINESS LIC & PERMITS
CABLE FRANCHISE FEES
RETURNABLE LIQ LICENSE FEES
Total BUSINESS LIC & PERMITS:

101-000.00-477.000
101-000.00-479.000

$238,545.07
$13,465.65
$252,010.72

$230,000.00
$10,000.00
$240,000.00

$230,000.00
$10,000.00
$240,000.00

$225,000.00
$10,000.00
$235,000.00

$220,000.00
$10,000.00
$230,000.00

NON BUSINESS LIC & PERMITS
BUILDING PERMITS
SOIL EROSION & SEDIMENT CTRL PERMIT
ELECTRICAL PERMIT FEES
PLUMBING PERMIT FEES
MECHANICAL PERMIT FEES
MISC LICENSES, PERMITS & FEES
SPECIAL USE PERMITS
BOARD OF APPEALS FEES
PLAT REVIEW FEES
REZONING APPLICATION FEES
ZONING CERTIFICATION
Total NON BUSINESS LIC & PERMITS:

101-000.00-490.000
101-000.00-491.000
101-000.00-492.000
101-000.00-493.000
101-000.00-494.000
101-000.00-497.000
101-000.00-614.000
101-000.00-615.000
101-000.00-618.000
101-000.00-619.000
101-000.00-619.010

$109,779.10
$29,311.00
$71,925.00
$28,274.00
$63,680.00
$2,900.00
$6,270.00
$710.00
$1,558.00
$5,488.20
$300.00
$320,195.30

$75,000.00
$40,000.00
$50,000.00
$30,000.00
$55,000.00
$2,000.00
$1,500.00
$1,305.00
$0.00
$0.00
$100.00
$254,905.00

$75,000.00
$30,000.00
$50,000.00
$30,000.00
$50,000.00
$2,000.00
$1,500.00
$600.00
$0.00
$0.00
$100.00
$239,200.00

$75,000.00
$30,000.00
$50,000.00
$30,000.00
$50,000.00
$2,000.00
$1,500.00
$600.00
$0.00
$0.00
$100.00
$239,200.00

$75,000.00
$30,000.00
$50,000.00
$30,000.00
$50,000.00
$2,000.00
$1,500.00
$600.00
$0.00
$0.00
$100.00
$239,200.00

OTHER REVENUE
STREETLIGHT ASSESSMENTS
SPECIAL ASSMTS-STREETS
SIDEWALK ASSESSMENTS
ELECTION EXPENSE REIMBURSEMENT
MISCELLANEOUS REVENUE
TAX ACCOUNT OVERPAYMENTS
REFUNDS/REBATE/REIMBURSEMENTS
QEC (Honeywell Energy Improvements)
HPS Mowing Reimbursement
General Reimbursements
DAILY CASH OVER/SHORT
Total OTHER REVENUE:

General Fund

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 3 of 78

Name
GRANTS AND REVENUE SHARING
FEDERAL GRANTS
Solar Panel IRA Reimbursement
STATE GRANTS-OTHER
Qualified Heavy Equipment Rental
Small Business Taxpayer Exemption
STATE GRANTS
LOCAL COMMUNITY STABILIZATION
STATE REV SHAR-SALES CONSTIT.
STATE REV SHAR-SALES STATUTORY
STATE SHARED REV-RIGHT OF WAY
Total GRANTS AND REVENUE SHARING:

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-000.00-503.000

$38,448.06

101-000.00-569.000

$0.00

101-000.00-572.000
101-000.00-573.000
101-000.00-574.020
101-000.00-574.021
101-000.00-574.040

$5,668.18
$101,800.36
$3,018,362.00
$169,212.00
$25,675.42
$3,359,166.02

$477,034.96
$477,034.96
$13,132.94
$594.95
$12,537.99
$0.00
$124,296.60
$2,724,844.00
$168,829.00
$27,324.37
$3,535,461.87

$0.00
$0.00
$7,500.00
$500.00
$7,000.00
$0.00
$100,000.00
$2,691,650.00
$168,828.00
$20,000.00
$2,987,978.00

$0.00
$0.00
$7,500.00
$500.00
$7,000.00
$0.00
$100,000.00
$2,734,716.40
$171,529.25
$20,000.00
$3,033,745.65

$0.00
$0.00
$7,500.00
$500.00
$7,000.00
$0.00
$100,000.00
$2,789,410.73
$174,959.84
$20,000.00
$3,091,870.57

INTERGOV-LOCAL
DISTRICT LIBRARY CONTRIBUTIONS
Total INTERGOV-LOCAL:

101-000.00-587.000

$15,100.17
$15,100.17

$14,000.00
$14,000.00

$14,000.00
$14,000.00

$14,000.00
$14,000.00

$14,000.00
$14,000.00

CHARGES FOR SERVICES
RENTAL REGISTRATION & INSPECT
SITE PLAN REVIEW FEES
CEMETERY - BURIAL FEES
PASSPORT FEES
CEMETERY-LOT SALES
XFER IN FROM PARK FUND: GF SUPPORT ALLOC
XFER IN FROM SEWR FUND: GF SUPPORT ALLOC
Total CHARGES FOR SERVICES:

101-000.00-620.000
101-000.00-628.000
101-000.00-634.000
101-000.00-636.000
101-000.00-643.000
101-000.00-699.208
101-000.00-699.590

$162,167.50
$10,042.00
$35,493.00
$72,420.00
$28,500.00
$546,322.20
$421,020.00
$1,275,964.70

$100,000.00
$3,000.00
$25,000.00
$48,000.00
$35,000.00
$656,580.01
$470,990.37
$1,338,570.38

$100,000.00
$3,000.00
$30,000.00
$65,000.00
$30,000.00
$769,521.63
$484,484.10
$1,482,005.73

$100,000.00
$3,000.00
$35,000.00
$55,000.00
$35,000.00
$700,044.40
$498,390.27
$1,426,434.67

$100,000.00
$3,000.00
$35,000.00
$65,000.00
$40,000.00
$717,364.77
$508,218.53
$1,468,583.30

FINES & FORFEITURES
CODE ENFORCEMT REVENUE
Total FINES & FORFEITURES:

101-000.00-657.000

$39,992.44
$39,992.44

$20,000.00
$20,000.00

$20,000.00
$20,000.00

$20,000.00
$20,000.00

$20,000.00
$20,000.00

101-000.00-693.000

$14,012.50
$14,012.50

$1,867.50
$1,867.50
$1,867.50

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$474,191.64
$282,952.20
$757,143.84
$11,278,292.12

$434,156.80
$0.00
$434,156.80
$11,165,037.77

$200,000.00
$0.00
$200,000.00
$11,305,552.44

$100,000.00
$0.00
$100,000.00
$11,212,499.07

$100,000.00
$0.00
$100,000.00
$11,384,017.28

SALE OF FIXED ASSETS
SALE OF CAPITAL ASSETS-GOV
Buildings and Grounds Salvages
Total SALE OF FIXED ASSETS
INTEREST AND RENTALS
INTEREST
INVESTMENT GAINS & LOSSES
Total INTEREST AND RENTALS:
Total Revenue Source:

General Fund

Account ID

101-000.00-665.000
101-000.00-669.000

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
Expenditures
LEGISLATIVE
SALARIES
BOARD OF TRUSTEES-SALARY
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
LIFE INSURANCE
PENSION CONTRIBUTION
WORKERS COMP
Total BENEFITS:
OPERATING EXPENDITURES
MEMBERSHIPS,DUES,SUBS
Michigan Townships Assoc. Dues
Michigan Municipal League
LEAP
Holt/Dimondale Business Alliance
Miscellaneous
CONTRACTUAL SERVICES
Board Goals
MISCELLANEOUS
EDUCATION & TRAINING
Total OPERATING EXPENDITURES:
Total LEGISLATIVE:

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-101.00-707.000

$84,930.16
$84,930.16

$120,063.38
$120,063.38

$121,986.98
$121,986.98

$126,866.44
$126,866.44

$130,545.58
$130,545.58

101-101.00-715.000
101-101.00-717.000
101-101.00-718.000
101-101.00-724.000

$5,643.82
$308.00
$412.91
$68.97
$6,433.70

$6,338.70
$302.40
$15,007.92
$240.13
$21,889.15

$6,440.32
$311.46
$15,248.37
$243.97
$22,244.12

$6,697.93
$311.46
$15,858.31
$253.73
$23,121.43

$6,892.17
$311.46
$16,318.20
$261.09
$23,782.92

101-101.00-802.000

$30,738.85

101-101.00-818.000

$0.00

101-101.00-956.000
101-101.00-960.000

$220.80
$0.00
$30,959.65

$31,900.00
$8,600.00
$7,700.00
$15,000.00
$150.00
$450.00
$0.00
$0.00
$500.00
$2,500.00
$34,900.00

$17,300.00
$8,700.00
$8,000.00
$0.00
$150.00
$450.00
$0.00
$0.00
$1,000.00
$3,600.00
$21,900.00

$17,400.00
$8,800.00
$8,000.00
$0.00
$150.00
$450.00
$0.00
$0.00
$1,000.00
$3,600.00
$22,000.00

$18,100.00
$9,000.00
$8,500.00
$0.00
$150.00
$450.00
$10,000.00
$10,000.00
$1,000.00
$3,600.00
$32,700.00

$122,323.51

$176,852.53

$166,131.10

$171,987.87

$187,028.50

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 5 of 78

Name
MANAGER
SALARIES
SALARIES
DEPUTY SALARY
OVERTIME
Total SALARIES:
BENEFITS
SOC SEC/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
AUTOMOBILE EXP ALLOW
WORKERS COMP
Total BENEFITS:
OPERATING EXPENDITURES
OFFICE SUPPLIES
LEGAL FEES
RETIREMENT ACCOUNT PLAN REVIEW
MEMBERSHIPS,DUES,SUBS
INSURANCE & BONDS
CONTRACTUAL SERVICES
ADA Online Doc Access Sub for Website
ACA Reporting
Communication Services
Millage Education Programs
Employee Assistance Program
TELEPHONE/COMMUNICATIONS
RETIREMT BENEFITS - RETIREES
MISCELLANEOUS
EDUCATION & TRAINING
ICMA Conference
MTA Conference
Misc. Seminars/Conferences
Total OPERATING EXPENDITURES:
Total MANAGER:

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-172.00-703.000
101-172.00-703.001
101-172.00-703.010

$351,740.48
$4,000.00
$351.96
$356,092.44

$365,033.96
$4,000.00
$0.00
$369,033.96

$378,279.24
$4,000.00
$0.00
$382,279.24

$393,410.40
$4,000.00
$0.00
$397,410.40

$404,819.31
$4,000.00
$0.00
$408,819.31

101-172.00-715.000
101-172.00-716.000
101-172.00-716.010
101-172.00-717.000
101-172.00-718.000
101-172.00-719.000
101-172.00-723.000
101-172.00-724.000

$26,542.98
$67,959.87
$4,393.80
$1,852.44
$44,005.01
$3,122.28
$4,813.31
$541.94
$153,231.63

$28,919.59
$81,850.00
$4,723.20
$1,927.38
$45,629.24
$3,248.80
$4,800.00
$1,725.79
$172,824.00

$29,932.86
$83,697.76
$5,006.58
$1,997.31
$47,284.91
$3,366.69
$4,800.00
$1,780.80
$177,866.91

$31,090.40
$83,697.76
$5,006.58
$1,997.31
$49,176.30
$3,501.35
$4,800.00
$1,852.04
$181,121.74

$31,963.18
$83,697.76
$5,006.58
$1,997.31
$50,602.41
$3,602.89
$4,800.00
$1,905.75
$183,575.88

101-172.00-726.000
101-172.00-801.000
101-172.00-801.001
101-172.00-802.000
101-172.00-810.000
101-172.00-818.000

$711.01
$12,619.50
$7,978.80
$552.41
$50,241.60
$66,912.71

101-172.00-853.000
101-172.00-874.000
101-172.00-956.000
101-172.00-960.000

$1,401.38
$4,200.00
$6,609.07
$418.43

$151,644.91

$2,100.00
$2,400.00
$7,200.00
$2,900.00
$56,291.00
$157,930.00
$0.00
$1,100.00
$54,000.00
$102,000.00
$830.00
$1,200.00
$4,200.00
$2,250.00
$1,200.00
$0.00
$0.00
$1,200.00
$237,671.00

$2,100.00
$3,000.00
$7,200.00
$2,900.00
$50,000.00
$57,570.00
$0.00
$1,100.00
$55,620.00
$0.00
$850.00
$1,250.00
$4,200.00
$2,250.00
$5,200.00
$3,000.00
$1,000.00
$1,200.00
$135,670.00

$2,100.00
$3,000.00
$7,200.00
$2,900.00
$50,000.00
$144,238.60
$10,000.00
$1,100.00
$57,288.60
$75,000.00
$850.00
$1,250.00
$4,200.00
$2,250.00
$5,200.00
$3,000.00
$1,000.00
$1,200.00
$222,338.60

$2,100.00
$3,000.00
$7,200.00
$2,900.00
$50,000.00
$70,957.26
$10,000.00
$1,100.00
$59,007.26
$0.00
$850.00
$1,300.00
$4,200.00
$2,250.00
$5,200.00
$3,000.00
$1,000.00
$1,200.00
$149,107.26

$660,968.98

$779,528.96

$695,816.15

$800,870.74

$741,502.45

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 6 of 78

Name
ACCOUNTING
SALARIES
SALARIES
PART TIME HELP
Total SALARIES:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-191.00-703.000
101-191.00-703.005

$91,416.43
$34,157.05
$125,573.48

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:

101-191.00-715.000
101-191.00-716.000
101-191.00-716.010
101-191.00-717.000
101-191.00-718.000
101-191.00-719.000
101-191.00-724.000

$6,798.74
$26,577.34
$882.36
$462.00
$12,451.77
$778.80
$168.76
$48,119.77

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

OPERATING EXPENDITURES
OFFICE SUPPLIES
MEMBERSHIPS,DUES,SUBS
AUDIT FEES
CONTRACTUAL SERVICES
MISCELLANEOUS
EDUCATION & TRAINING
Total OPERATING EXPENDITURES:

101-191.00-726.000
101-191.00-802.000
101-191.00-807.000
101-191.00-818.000
101-191.00-956.000
101-191.00-960.000

$1,506.61
$656.78
$8,925.00
$36,018.92
$697.10
$3,050.56
$50,854.97

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$224,548.22

$0.00

$0.00

$0.00

$0.00

Total ACCOUNTING:

General Fund

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Page 7 of 78

Name
CLERK
SALARIES
SALARIES
DEPUTY SALARY
PART TIME HELP
OVERTIME
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:
OPERATING EXPENDITURES
OFFICE SUPPLIES
MATERIAL & SUPPLIES
LEGAL FEES
POSTAGE
POSTAGE-PASSPORTS
CODIFICATION OF TWP ORDINANCES
CONTRACTUAL SERVICES
TELEPHONE/COMMUNICATIONS
MILEAGE
PUBLISHING/LEGAL NOTICES
OFFICE EQUIPMENT LEASE
MISCELLANEOUS
EDUCATION & TRAINING
MAMC Dues
MAMC Conference/Lodging
MTA Conference
Misc. Workshops/Publications
Total OPERATING EXPENDITURES:
Total CLERK:

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-215.00-703.000
101-215.00-703.001
101-215.00-703.005
101-215.00-703.010

$246,676.28
$4,000.00
$16,710.28
$446.31
$267,832.87

$260,355.60
$4,000.00
$26,188.75
$6,000.00
$296,544.35

$338,833.70
$4,000.00
$0.00
$500.00
$343,333.70

$356,246.08
$4,000.00
$0.00
$12,000.00
$372,246.08

$370,263.98
$4,000.00
$0.00
$1,000.00
$375,263.98

101-215.00-715.000
101-215.00-716.000
101-215.00-716.010
101-215.00-717.000
101-215.00-718.000
101-215.00-719.000
101-215.00-724.000

$20,275.12
$63,382.28
$2,766.96
$1,208.36
$30,795.53
$2,036.76
$257.87
$120,722.88

$20,576.63
$75,900.00
$2,942.88
$1,374.68
$32,544.45
$2,317.16
$790.93
$136,446.73

$26,580.21
$91,780.99
$3,635.71
$1,789.04
$42,354.21
$3,015.62
$1,078.54
$170,234.32

$27,912.26
$91,780.99
$3,635.71
$1,789.04
$44,530.76
$3,170.59
$1,135.96
$173,955.31

$28,984.62
$91,780.99
$3,635.71
$1,789.04
$46,283.00
$3,295.35
$1,182.54
$176,951.25

101-215.00-726.000
101-215.00-740.000
101-215.00-801.000
101-215.00-803.000
101-215.00-803.001
101-215.00-817.000
101-215.00-818.000
101-215.00-853.000
101-215.00-870.000
101-215.00-902.000
101-215.00-941.000
101-215.00-956.000
101-215.00-960.000

$9,109.78
$4,963.62
$1,200.00
$5,774.72
$5,613.47
$736.43
$9,184.68
$1,731.99
$0.00
$9,634.25
$1,908.60
$3,184.20
$879.17

$53,920.91

$3,000.00
$3,500.00
$1,200.00
$7,500.00
$8,000.00
$4,000.00
$10,000.00
$1,500.00
$150.00
$8,500.00
$3,000.00
$3,000.00
$2,275.00
$200.00
$1,000.00
$575.00
$500.00
$55,625.00

$3,200.00
$3,000.00
$1,270.00
$8,000.00
$8,500.00
$8,000.00
$10,000.00
$1,500.00
$150.00
$8,500.00
$3,500.00
$3,500.00
$3,200.00
$200.00
$1,500.00
$1,000.00
$500.00
$62,320.00

$3,500.00
$3,500.00
$1,350.00
$8,500.00
$9,000.00
$8,000.00
$11,000.00
$1,500.00
$150.00
$9,000.00
$3,500.00
$3,500.00
$3,200.00
$200.00
$1,500.00
$1,000.00
$500.00
$65,700.00

$3,500.00
$3,500.00
$1,350.00
$9,000.00
$9,500.00
$8,000.00
$12,000.00
$1,500.00
$150.00
$9,500.00
$4,000.00
$3,500.00
$3,300.00
$300.00
$1,500.00
$1,000.00
$500.00
$68,800.00

$442,476.66

$488,616.08

$575,888.02

$611,901.39

$621,015.23

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 8 of 78

Name
INFORMATION TECHNOLOGY
SALARIES
SALARIES
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-228.00-703.000

$110,299.36
$110,299.36

$113,203.67
$113,203.67

$115,015.26
$115,015.26

$119,615.87
$119,615.87

$123,084.73
$123,084.73

101-228.00-715.000
101-228.00-716.000
101-228.00-716.010
101-228.00-717.000
101-228.00-718.000
101-228.00-719.000
101-228.00-724.000

$8,168.04
$32,604.94
$1,464.60
$580.92
$13,787.42
$979.08
$156.87
$57,741.87

$8,660.08
$39,450.00
$1,574.40
$597.72
$14,150.46
$1,007.51
$418.85
$65,859.02

$8,798.67
$40,373.88
$1,668.86
$607.28
$14,376.91
$1,023.64
$425.56
$67,274.80

$9,150.61
$40,373.88
$1,668.86
$607.28
$14,951.98
$1,064.58
$442.58
$68,259.77

$9,415.98
$40,373.88
$1,668.86
$607.28
$15,385.59
$1,095.45
$455.41
$69,002.45

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 9 of 78

Name

Account ID
OPERATING EXPENDITURES
OFFICE SUPPLIES
MATERIAL & SUPPLIES
Toner/ink cartridges, UPS batteries, power
supplies, network cabling
CONTRACTUAL SERVICES
Monthly Fiber Charges-ACD
Convergence Support Services
CivicPlus website maintenance
HARDWARE MAINTENANCE
Miscellaneous hardware repairs
COMPUTER EQUIPMENT
Computers and accessories
COMPUTER SOFTWARE MAINTENANCE
Meraki Network Equipment License Renewal
Microsoft Office 365 licenses
BS & A renewal
BS&A Cloud
BS&A Cloud Implementation
Apex Sketch software
Additional software
COMPUTER PROGRAM CHANGES
Miscellaneous small software purchases
MISCELLANEOUS
EDUCATION & TRAINING
Online training platform
Total OPERATING EXPENDITURES:
CAPITAL OUTLAY
CAPITAL OUTLAY
Total CAPITAL OUTLAY:

Total INFORMATION TECHNOLOGY:

General Fund

101-228.00-726.000
101-228.00-740.000

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$1,097.09
$5,847.40

$620.00
$8,000.00

$620.00
$8,500.00

$620.00
$8,500.00

$620.00
$8,600.00

$8,000.00

$8,500.00

$8,500.00

$8,600.00

$179,497.18

$78,000.00
$14,000.00
$55,000.00
$9,000.00
$500.00
$500.00
$20,000.00
$20,000.00
$76,125.00
$0.00
$22,000.00
$50,000.00
$0.00
$0.00
$1,125.00
$3,000.00
$2,000.00
$2,000.00
$200.00
$793.91
$793.91
$186,238.91

$79,300.00
$14,000.00
$56,000.00
$9,300.00
$500.00
$500.00
$27,000.00
$27,000.00
$338,225.00
$0.00
$23,000.00
$51,000.00
$130,000.00
$130,000.00
$1,125.00
$3,100.00
$4,000.00
$4,000.00
$500.00
$1,600.00
$1,600.00
$460,245.00

$83,600.00
$14,000.00
$60,000.00
$9,600.00
$500.00
$500.00
$30,000.00
$30,000.00
$230,975.00
$11,550.00
$24,000.00
$52,000.00
$139,100.00
$0.00
$1,125.00
$3,200.00
$4,000.00
$4,000.00
$500.00
$1,600.00
$1,600.00
$360,295.00

$84,700.00
$14,000.00
$61,000.00
$9,700.00
$500.00
$500.00
$30,000.00
$30,000.00
$231,225.00
$0.00
$25,000.00
$53,000.00
$148,900.00
$0.00
$1,125.00
$3,200.00
$4,000.00
$4,000.00
$500.00
$1,600.00
$1,600.00
$361,745.00

$44,387.27
$44,387.27

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$391,925.68

$365,301.60

$642,535.06

$548,170.64

$553,832.18

101-228.00-818.000

$80,526.63

101-228.00-930.001

$0.00

101-228.00-930.025

$22,710.10

101-228.00-930.030

$68,064.03

101-228.00-932.000

$992.03

101-228.00-956.000
101-228.00-960.000

$90.24
$169.66

101-228.00-970.000

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 10 of 78

Name
FINANCE
SALARIES
SALARIES
DEPUTY SALARY
PART TIME HELP
AP Clerk
Internship Program
OVERTIME
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-253.00-703.000
101-253.00-703.001
101-253.00-703.005

$172,461.06
$4,000.00
$3,064.56

101-253.00-703.010

$37.59
$179,563.21

$233,514.71
$4,000.00
$49,873.99
$29,864.96
$20,009.03
$0.00
$287,388.70

$261,686.08
$4,000.00
$45,342.47
$30,342.47
$15,000.00
$0.00
$311,028.55

$284,072.79
$4,000.00
$46,556.17
$31,556.17
$15,000.00
$0.00
$334,628.96

$293,992.16
$4,000.00
$47,471.30
$32,471.30
$15,000.00
$0.00
$345,463.46

101-253.00-715.000
101-253.00-716.000
101-253.00-716.010
101-253.00-717.000
101-253.00-718.000
101-253.00-719.000
101-253.00-724.000

$10,779.50
$44,511.26
$1,935.36
$728.28
$18,691.38
$1,236.48
$318.15
$78,200.41

$20,439.01
$86,650.00
$3,028.92
$1,359.68
$33,085.43
$2,291.89
$1,066.51
$147,921.44

$20,764.95
$87,580.99
$3,215.71
$1,381.70
$33,621.03
$2,329.01
$1,085.00
$149,978.39

$22,495.13
$87,580.99
$3,215.71
$1,381.70
$36,455.78
$2,528.25
$1,167.83
$154,825.39

$23,267.23
$87,580.99
$3,215.71
$1,381.70
$37,723.16
$2,616.53
$1,207.91
$156,993.23

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 11 of 78

Name

Account ID
OPERATING EXPENDITURES
OFFICE SUPPLIES
Tax Forms
Check Stock & Envelopes
Office Supply Allocation
Copy Machine Allocation
Budget Book Binding
General Office Supplies
MEMBERSHIPS,DUES,SUBS
APT US&C
GFOA
MGFOA
MMTA
COURT FILING/SERVICE FEES
AUDIT FEES
CONTRACTUAL SERVICES
GFOA Budget Document Review
IRS Electronic Filing System Credits (Solar
Panel IRA / Form 3468, 3800, and 990-T )
IRS Electronic File Sys Credits (8038-CP)
Accounting contracted services
Actuarial Study-every 2 years
Actuarial Study Audit - every 8 years
Annual continuing disclosure filing
Armored Service Deposit
Formstack
CREDIT CARD PROCESSING FEES REFUNDED
MILEAGE
Mileage for Capital Area Finance Director
Meetings
Countinuing Education / Court Proceedings

General Fund

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-253.00-726.000

$2,476.61

101-253.00-802.000

$198.00

101-253.00-815.000
101-253.00-807.000
101-253.00-818.000

$0.00
$0.00
$12,962.05

$7,600.00
$300.00
$1,000.00
$500.00
$425.00
$150.00
$5,225.00
$1,096.55
$199.00
$455.55
$145.00
$297.00
$2,000.00
$8,050.00
$40,879.70
$495.00

$7,600.00
$300.00
$1,000.00
$500.00
$425.00
$150.00
$5,225.00
$1,196.00
$199.00
$525.00
$175.00
$297.00
$2,000.00
$10,000.00
$38,654.80
$495.00

$7,600.00
$300.00
$1,000.00
$500.00
$425.00
$150.00
$5,225.00
$1,221.00
$199.00
$525.00
$200.00
$297.00
$2,000.00
$10,000.00
$37,354.80
$495.00

$7,600.00
$300.00
$1,000.00
$500.00
$425.00
$150.00
$5,225.00
$1,221.00
$199.00
$525.00
$200.00
$297.00
$2,000.00
$10,000.00
$41,054.80
$495.00

$99.90

$0.00

$0.00

$0.00

$159.80
$24,000.00
$2,500.00
$3,525.00
$1,000.00
$7,600.00
$1,500.00
$350.00
$1,300.00

$159.80
$24,000.00
$5,000.00
$0.00
$1,500.00
$6,000.00
$1,500.00
$350.00
$1,400.00

$159.80
$24,000.00
$2,500.00
$0.00
$1,500.00
$7,200.00
$1,500.00
$350.00
$1,400.00

$159.80
$24,000.00
$5,000.00
$0.00
$1,500.00
$8,400.00
$1,500.00
$350.00
$1,400.00

$400.00

$400.00

$400.00

$400.00

$900.00

$1,000.00

$1,000.00

$1,000.00

101-253.00-818.050
101-253.00-870.000

$0.00
$415.10

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 12 of 78

Name
RETIREMENT BENEFITS TO RETIREES
TAX BILL PRINTING
EQUIPMENT MAIN & REPAIR
MISCELLANEOUS
EDUCATION & TRAINING
MMTA winter workshop
MMTA Institutes Treas & Dep Treas
MMTA Fall Conference
BS&A Training Sessions
MMTA Treas to Treas x2
Certification Renewals (CPFA)
Certification Renewals (CPA)
Certification Renewals (CPFO)
MGFOA Spring Seminar
MGFOA Fall Training Institute
MMTA Basic Institute (2024 - 2026)
Management Accelerator Program
Misc. Training
TAX ADJUSTMENTS TO COUNTY/TWP
Total OPERATING EXPENDITURES:
Total FINANCE:

General Fund

Account ID
101-253.00-874.000
101-253.00-902.253
101-253.00-930.020
101-253.00-956.000
101-253.00-960.000

2025 Actuals
$4,200.00
$18,383.28
$480.50
$354.19
$2,462.30

$7,888.99
$49,821.02

2026 Projected
$0.00
$21,770.00
$1,000.00
$600.00
$9,324.88
$199.00
$996.18
$1,100.00
$0.00
$144.00
$40.00
$25.00
$0.00
$475.18
$2,000.00
$1,350.52
$995.00
$2,000.00
$5,000.00
$98,971.13

2027 Budgeted
$0.00
$23,500.00
$1,000.00
$600.00
$8,440.00
$300.00
$1,500.00
$1,500.00
$350.00
$300.00
$40.00
$25.00
$175.00
$500.00
$1,750.00
$0.00
$0.00
$2,000.00
$5,000.00
$99,740.80

2028 Forecasted
$0.00
$25,000.00
$1,000.00
$600.00
$8,440.00
$300.00
$1,500.00
$1,500.00
$350.00
$300.00
$40.00
$25.00
$175.00
$500.00
$1,750.00
$0.00
$0.00
$2,000.00
$5,000.00
$99,965.80

2029 Forecasted
$0.00
$27,000.00
$1,000.00
$600.00
$8,440.00
$300.00
$1,500.00
$1,500.00
$350.00
$300.00
$40.00
$25.00
$175.00
$500.00
$1,750.00
$0.00
$0.00
$2,000.00
$5,000.00
$105,665.80

101-253.00-964.000

$307,584.64

$534,281.27

$560,747.74

$589,420.15

$608,122.49

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 13 of 78

Name
ASSESSING
SALARIES
SALARIES
PART TIME HELP
OVERTIME
BOARD OF REVIEW
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:
OPERATING EXPENDITURES
OFFICE SUPPLIES
GASOLINE
MATERIAL & SUPPLIES
LEGAL FEES
MEMBERSHIPS,DUES,SUBS
Annual MCAO/MAAO Cert Renewal
MAA Membership Renewal
IAAO Membership - Assessor
Affiliate Association Memberships
CONTRACTUAL SERVICES
Pivot Point Field Work Software
Canon Copier Contract
MTT Appraisal Services
Reason Consulting- PP Auditing Software
TELEPHONE/COMMUNICATION

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-257.00-703.000
101-257.00-703.005
101-257.00-703.010
101-257.00-708.000

$250,714.31
$8,063.90
$151.95
$1,238.57
$260,168.73

$257,743.77
$32,021.09
$550.00
$1,200.00
$291,514.86

$259,139.68
$32,533.64
$2,400.00
$2,700.00
$296,773.32

$272,341.77
$35,470.57
$2,400.00
$2,700.00
$312,912.34

$280,239.69
$38,196.92
$2,400.00
$2,700.00
$323,536.61

101-257.00-715.000
101-257.00-716.000
101-257.00-716.010
101-257.00-717.000
101-257.00-718.000
101-257.00-719.000
101-257.00-724.000

$18,958.24
$49,739.92
$3,568.96
$1,322.52
$31,581.21
$2,229.12
$585.86
$107,985.83

$20,503.00
$59,850.00
$4,097.28
$1,360.89
$33,178.60
$2,293.92
$1,700.05
$122,983.74

$20,617.22
$60,282.02
$4,343.11
$1,368.26
$33,368.47
$2,306.34
$1,711.99
$123,997.41

$21,669.77
$60,282.02
$4,343.11
$1,368.26
$35,106.84
$2,423.84
$1,792.53
$126,986.37

$22,313.49
$60,282.02
$4,343.11
$1,368.26
$36,175.87
$2,494.13
$1,850.79
$128,827.67

101-257.00-726.000
101-257.00-730.000
101-257.00-740.000
101-257.00-801.000
101-257.00-802.000

$828.77
$525.73
$140.60
$40,800.00
$1,211.12

101-257.00-818.000

$6,235.99

101-257.00-853.000

$1,440.36

$1,600.00
$1,600.00
$2,400.00
$40,800.00
$1,445.00
$700.00
$400.00
$225.00
$120.00
$45,900.00
$4,000.00
$900.00
$40,000.00
$1,000.00
$1,500.00

$1,600.00
$1,600.00
$2,400.00
$43,250.00
$1,445.00
$700.00
$400.00
$225.00
$120.00
$45,900.00
$4,000.00
$900.00
$40,000.00
$1,000.00
$1,500.00

$1,600.00
$1,600.00
$2,400.00
$45,850.00
$1,445.00
$700.00
$400.00
$225.00
$120.00
$45,900.00
$4,000.00
$900.00
$40,000.00
$1,000.00
$1,500.00

$1,600.00
$1,600.00
$2,400.00
$48,600.00
$1,445.00
$700.00
$400.00
$225.00
$120.00
$45,900.00
$4,000.00
$900.00
$40,000.00
$1,000.00
$1,500.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 14 of 78

Name
MILEAGE
ASSESSMT NOTICES/PP STMTS
Public Notices
Postage for ~10,500 Assessment Notices
Postage for Personal Property stmt
Personal Property Print/Stuff/Presort
Assmnt Notices Print/Stuff/Presort
EQUIPMENT MAIN & REPAIR
VEHICLE REPAIR/MAINTENANCE
(1) Old Fire Tahoe
(1) 2016 Ford Escape
MISCELLANEOUS
EDUCATION & TRAINING
Certified Staff Con Ed
MAA Conference - Township Assessor
Misc Seminars & Workshops
Appraiser License Con Ed & Renewal
IAAO Conference - Township Assessor
Total OPERATING EXPENDITURES:
Total ASSESSING:

General Fund

Account ID
101-257.00-870.000
101-257.00-902.257

2025 Actuals
$0.00
$8,887.53

$62,216.34

2026 Projected
$250.00
$9,025.00
$1,000.00
$6,250.00
$325.00
$350.00
$1,100.00
$1,100.00
$2,672.55
$600.00
$2,072.55
$1,200.00
$2,700.00
$1,800.00
$0.00
$200.00
$700.00
$0.00
$112,192.55

2027 Budgeted
$250.00
$9,350.00
$1,000.00
$6,500.00
$350.00
$400.00
$1,100.00
$1,100.00
$2,100.00
$600.00
$1,500.00
$1,200.00
$9,200.00
$1,800.00
$1,500.00
$200.00
$700.00
$5,000.00
$120,895.00

2028 Forecasted
$250.00
$9,350.00
$1,000.00
$6,500.00
$350.00
$400.00
$1,100.00
$1,100.00
$2,100.00
$600.00
$1,500.00
$1,200.00
$4,200.00
$1,800.00
$1,500.00
$200.00
$700.00
$0.00
$118,495.00

2029 Forecasted
$250.00
$9,350.00
$1,000.00
$6,500.00
$350.00
$400.00
$1,100.00
$1,100.00
$2,100.00
$600.00
$1,500.00
$1,200.00
$9,200.00
$1,800.00
$1,500.00
$200.00
$700.00
$5,000.00
$126,245.00

101-257.00-930.020
101-257.00-931.000

$0.00
$774.12

101-257.00-956.000
101-257.00-960.000

$267.84
$1,104.28

$430,370.90

$526,691.15

$541,665.73

$558,393.71

$578,609.28

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 15 of 78

Name
ELECTIONS
SALARIES
ELECTION INSPECTORS
Holt Schools Special
Presidential Primary
August Primary (Election Day)
August Primary (Early Voting)
August Primary (Training)
November General (Election Day)
November General (Early Voting)
November General (Training)
Part Time Help
PART TIME HELP
Total SALARIES:

2025 Actuals

2026 Projected

101-262.00-701.000

$4,732.25

101-262.00-703.005

$0.00
$4,732.25

$134,000.00
$17,000.00
$0.00
$26,000.00
$20,000.00
$8,000.00
$30,000.00
$25,000.00
$5,000.00
$3,000.00
$6,000.00
$140,000.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$195,000.00
$0.00
$50,000.00
$30,000.00
$25,000.00
$10,000.00
$36,000.00
$30,000.00
$8,000.00
$6,000.00
$8,000.00
$203,000.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

BENEFITS
SOCIAL SECURITY/MEDICARE
UNEMPLOYMENT-REIMBURSEMENT
WORKERS COMP
Total BENEFITS:

101-262.00-715.000
101-262.00-720.000
101-262.00-724.000

$37.44
$0.00
$143.53
$180.97

$168.54
$100.00
$85.09
$353.63

$0.00
$100.00
$225.00
$325.00

$500.00
$100.00
$225.00
$825.00

$0.00
$100.00
$225.00
$325.00

OPERATING EXPENDITURES
OFFICE SUPPLIES
MATERIAL & SUPPLIES
POSTAGE
CONTRACTUAL SERVICES
MILEAGE
PUBLISHING/LEGAL NOTICES
MISCELLANEOUS
Total OPERATING EXPENDITURES:

101-262.00-726.000
101-262.00-740.000
101-262.00-803.000
101-262.00-818.000
101-262.00-870.000
101-262.00-902.000
101-262.00-956.000

$1,173.01
$465.91
$2,850.33
$23,284.19
$132.42
$1,949.20
$96.00
$29,951.06

$4,000.00
$30,000.00
$30,000.00
$60,000.00
$700.00
$4,000.00
$2,000.00
$130,700.00

$1,000.00
$4,000.00
$4,000.00
$14,000.00
$50.00
$500.00
$500.00
$24,050.00

$5,000.00
$35,000.00
$40,000.00
$25,000.00
$700.00
$5,000.00
$2,000.00
$112,700.00

$2,000.00
$4,000.00
$4,000.00
$25,000.00
$50.00
$500.00
$500.00
$36,050.00

CAPITAL OUTLAY
CAPITAL OUTLAY
Total CAPITAL OUTLAY:

101-262.00-970.000

$0.00
$0.00

$0.00
$0.00

$100,000.00
$100,000.00

$0.00
$0.00

$0.00
$0.00

$34,864.28

$271,053.63

$124,375.00

$316,525.00

$36,375.00

Total ELECTIONS:

General Fund

Account ID

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted

2028 Forecasted

2029 Forecasted

Page 16 of 78

Name
BUILDING & GROUNDS
SALARIES
SALARIES
OVERTIME
SEASONAL LABOR
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
Additional FICA from OT and Seasonal
Calculated on Salary
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
UNEMPLOYMENT-REIMBURSEMENT
WORKERS COMP
Total BENEFITS:
OPERATING EXPENDITURES
OFFICE SUPPLIES
GASOLINE
UNIFORMS / CLOTHING PURCHASES
TOOLS
EQUIPMENT & SUPPLIES
SAFETY EQUIPMENT AND SUPPLIES
CONTRACTUAL SERVICES
Granger Trash Services
American rentals - Portable Toilets
Safety Systems - Security Cameras
Rose Pest Solutions
Quality First Cleaning
Ingham County - Water Samples - Valhalla
Honeywell Automation
Miscellaneous Contractual Services
TELEPHONE/COMMUNICATIONS
UTILITIES - WATER
UTILITIES - SEWER

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-265.00-703.000
101-265.00-703.010
101-265.00-703.051

$520,820.24
$51,740.33
$114,891.62
$687,452.19

$559,564.35
$40,000.00
$83,000.00
$682,564.35

$582,656.08
$40,000.00
$86,000.00
$708,656.08

$618,979.08
$40,000.00
$89,000.00
$747,979.08

$639,914.79
$40,000.00
$92,000.00
$771,914.79

101-265.00-715.000

$50,271.94

101-265.00-716.000
101-265.00-716.010
101-265.00-717.000
101-265.00-718.000
101-265.00-719.000
101-265.00-720.000
101-265.00-724.000

$194,178.82
$7,852.06
$2,652.22
$62,708.31
$4,438.08
$3,784.92
$8,024.76
$333,911.11

$52,216.17
$9,409.50
$42,806.67
$234,900.00
$8,764.20
$2,939.71
$69,978.44
$4,922.31
$3,000.00
$18,820.42
$395,541.25

$54,212.19
$9,639.00
$44,573.19
$263,534.65
$10,432.61
$3,044.33
$72,832.01
$5,185.64
$0.00
$19,608.59
$428,850.02

$57,220.40
$9,868.50
$47,351.90
$263,534.65
$10,432.61
$3,044.33
$77,372.39
$5,508.91
$0.00
$20,832.15
$437,945.44

$59,051.48
$10,098.00
$48,953.48
$263,534.65
$10,432.61
$3,044.33
$79,989.35
$5,695.24
$0.00
$21,522.26
$443,269.92

101-265.00-726.000
101-265.00-730.000
101-265.00-734.000
101-265.00-748.000
101-265.00-775.001
101-265.00-775.003
101-265.00-818.000

$156.88
$33,612.36
$1,810.73
$2,469.04
$13,235.78
$0.00
$140,962.33

101-265.00-853.000
101-265.00-921.030
101-265.00-921.035

$8,992.54
$48,098.76
$13,290.66

$500.00
$34,500.00
$4,500.00
$4,000.00
$22,500.00
$3,000.00
$191,980.26
$2,400.00
$20,000.00
$2,000.00
$4,300.00
$30,000.00
$900.00
$77,380.26
$55,000.00
$6,500.00
$41,000.00
$14,500.00

$500.00
$35,000.00
$4,500.00
$4,000.00
$22,500.00
$3,000.00
$164,912.00
$2,400.00
$20,000.00
$2,000.00
$4,400.00
$32,000.00
$900.00
$48,212.00
$55,000.00
$6,600.00
$42,000.00
$15,000.00

$500.00
$35,500.00
$4,500.00
$4,000.00
$22,500.00
$3,000.00
$166,012.00
$2,400.00
$20,000.00
$2,000.00
$4,500.00
$33,000.00
$900.00
$48,212.00
$55,000.00
$6,700.00
$43,000.00
$15,500.00

$500.00
$36,000.00
$4,500.00
$4,000.00
$22,500.00
$3,000.00
$167,112.00
$2,400.00
$20,000.00
$2,000.00
$4,600.00
$34,000.00
$900.00
$48,212.00
$55,000.00
$6,800.00
$44,000.00
$16,000.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 17 of 78

Name
UTILITIES - ELECTRIC
UTILITIES - GAS
BUILDING MAINTENANCE & REPAIRS
BUILDING MAINTENANCE & REPAIRS - PARKS
BUILDING MAINTENANCE & REPAIRS CEMETERY
GROUNDS MAINTENANCE & REPAIRS
GROUNDS MAINTENANCE & REPAIRS - PARKS
GROUNDS MAINTENANCE & REPAIRS CEMETERY
EQUIPMENT MAIN & REPAIR
EQUIPMENT MAIN & REPAIR - CEMETERY
VEHICLE REPAIR/MAINTENANCE
MISCELLANEOUS
THIRD-PARTY ABATEMENT EXPENSE
EDUCATION & TRAINING
TWP PROP-DRAIN/TAX/SAD
Total OPERATING EXPENDITURES:
CAPITAL OUTLAY
CAPITAL OUTLAY
Sherriff Roof
Veteran's Gardens - Bench/Trash
Replacement
Vehicles
Capital Equipment
Buildings and Grounds Maintenance Bldg.
Sheriff’s Department Parking Lot
Sheriff HVAC Units
Total CAPITAL OUTLAY:
TRANSFERS OUT
TRANS OUT TO SEWER FUND
Total TRANSFERS OUT:
Total BUILDING & GROUNDS:

General Fund

Account ID
101-265.00-921.040
101-265.00-921.045
101-265.00-930.000
101-265.00-930.004

2025 Actuals
$112,438.54
$15,037.79
$71,905.71
$3,262.43

2026 Projected
$89,000.00
$23,500.00
$54,000.00
$3,000.00

2027 Budgeted
$90,000.00
$24,000.00
$54,000.00
$3,000.00

2028 Forecasted
$91,000.00
$24,500.00
$54,000.00
$3,000.00

2029 Forecasted
$92,000.00
$25,000.00
$54,000.00
$3,000.00

101-265.00-930.007

$496.10

$3,000.00

$3,000.00

$3,000.00

$3,000.00

101-265.00-930.010
101-265.00-930.014

$33,496.72
$34,444.08

$45,000.00
$50,000.00

$45,000.00
$50,000.00

$45,000.00
$50,000.00

$45,000.00
$50,000.00

101-265.00-930.017

$4,740.56

$5,000.00

$5,000.00

$5,000.00

$5,000.00

101-265.00-930.020
101-265.00-930.027
101-265.00-931.000
101-265.00-956.000
101-265.00-958.000
101-265.00-960.000
101-265.00-962.000

$47,751.48
$0.00
$26,306.52
$25,039.44
$7,731.01
$425.00
$2,755.32
$648,459.78

$45,000.00
$2,000.00
$20,000.00
$15,000.00
$2,000.00
$600.00
$2,800.00
$682,880.26

$45,000.00
$2,000.00
$20,000.00
$15,000.00
$2,000.00
$600.00
$2,800.00
$659,412.00

$45,000.00
$2,000.00
$20,000.00
$15,000.00
$2,000.00
$600.00
$2,800.00
$664,112.00

$45,000.00
$2,000.00
$20,000.00
$15,000.00
$2,000.00
$600.00
$2,800.00
$668,812.00

101-265.00-970.000

$237,635.67

$172,190.00

$1,320,000.00

$160,000.00
$60,000.00

$60,000.00

$6,000.00

101-265.00-995.590

$120,000.00
$1,200,000.00
$0.00
$0.00
$1,320,000.00

$0.00
$100,000.00
$0.00
$0.00

$10,000.00
$50,000.00

$0.00
$237,635.67

$75,000.00
$40,000.00
$40,000.00
$11,190.00
$172,190.00

$160,000.00

$60,000.00

$29,480.49
$29,480.49

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$1,936,939.24

$1,933,175.86

$3,116,918.10

$2,010,036.52

$1,943,996.71

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 18 of 78

Name
STORMWATER
OPERATING EXPENDITURES
GASOLINE
OTHER OPERATING EXPENSES
LABORATORY SUPPLIES
OFF-SITE LAB TESTING
SAFETY EQUIP & SUPPLIES
LEGAL FEES
ENGINEERING SERVICES
CONTRACTUAL SERVICES
Street Sweeping
COMMUNITY OUTREACH PROGRAMS
Public Education
Rain/Barrel/Compost Bin Program
REGULATORY FEES
GLRC Dues
State of Mich Permit
ICHD P2 Reporting
ICHD E-coli River Testing
EQUIP MAIN & REPAIR
MISCELLANEOUS
EDUCATION & TRAINING
TOWNSHIP-AT-LARGE DRAINS
Total OPERATING EXPENDITURES:

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-443.00-730.000
101-443.00-741.000
101-443.00-742.000
101-443.00-745.000
101-443.00-775.003
101-443.00-801.000
101-443.00-805.000
101-443.00-818.000

$734.67
$0.00
$294.90
$0.00
$93.49
$0.00
$0.00
$5,244.52

101-443.00-880.000

$0.00

101-443.00-928.000

$9,738.18

101-443.00-930.020
101-443.00-956.000
101-443.00-960.000
101-443.00-967.010

$0.00
$0.00
$0.00
$82,280.01
$98,385.77

$961.40
$270.00
$6,348.00
$2,000.00
$500.00
$1,060.00
$10,000.00
$6,000.00
$6,000.00
$4,500.00
$2,000.00
$2,500.00
$10,914.00
$6,500.00
$1,000.00
$500.00
$2,914.00
$2,000.00
$220.00
$1,063.88
$100,000.00
$145,837.28

$1,000.00
$280.00
$6,520.00
$2,000.00
$500.00
$1,090.00
$10,000.00
$6,162.00
$6,162.00
$4,500.00
$2,000.00
$2,500.00
$11,059.00
$6,500.00
$1,000.00
$500.00
$3,059.00
$2,000.00
$220.00
$1,110.00
$100,000.00
$146,441.00

$1,040.00
$290.00
$6,846.00
$2,000.00
$500.00
$1,090.00
$10,000.00
$6,470.00
$6,470.00
$4,500.00
$2,000.00
$2,500.00
$11,440.00
$6,725.00
$1,035.00
$517.00
$3,163.00
$2,000.00
$220.00
$1,150.00
$100,000.00
$147,546.00

$1,075.00
$300.00
$7,188.00
$2,000.00
$500.00
$1,120.00
$10,000.00
$6,794.00
$6,794.00
$4,500.00
$2,000.00
$2,500.00
$11,829.00
$6,954.00
$1,070.00
$535.00
$3,270.00
$2,000.00
$220.00
$1,189.00
$10,000.00
$58,715.00

DEBT SERVICE
PRINCIPAL
INTEREST
Total DEBT SERVICE:

101-443.00-991.000
101-443.00-994.000

$292,782.30
$86,313.50
$379,095.80

$292,782.30
$83,928.38
$376,710.68

$292,782.30
$74,944.08
$367,726.38

$292,782.30
$65,961.26
$358,743.56

$248,633.69
$56,977.96
$305,611.65

TRANSFERS OUT
XFER OUT TO SEWER FUND: STORMWATER
ALLOC
Total TRANSFERS OUT:

101-443.00-995.590

$76,242.57

$76,320.00

$49,430.00

$51,910.00

$54,506.00

$76,242.57

$76,320.00

$49,430.00

$51,910.00

$54,506.00

$553,724.14

$598,867.96

$563,597.38

$558,199.56

$418,832.65

Total STORMWATER:

General Fund

Account ID

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 19 of 78

Name
INFRASTRUCTURE
OPERATING EXPENDITURES
ENGINEERING SERVICES
Neighborhood Road Millage Exploration
Project
STREETLIGHTS
STREET IMPROVEMENTS
50/50 ICRD Match
SIDEWALK IMPROVEMENT/REPAIR
50/50 Repairs (twp. Share only)
ADA Ramps
Sidewalk Gaps (new sidewalk)
Sidewalk Engineering
Total OPERATING EXPENDITURES:
Total INFRASTRUCTURE:

General Fund

Account ID

101-446.00-805.000

2025 Actuals

2026 Projected

$5,278.11

$14,000.00

$0.00

$0.00

$0.00

$14,000.00

$0.00

$0.00

$0.00

$889,657.54

$420,782.00
$210,000.00
$210,000.00
$151,940.00
$8,025.00
$15,600.00
$99,915.00
$28,400.00
$796,722.00

$429,618.42
$210,000.00
$210,000.00
$113,200.00
$8,000.00
$20,000.00
$65,000.00
$20,200.00
$752,818.42

$438,210.79
$210,000.00
$210,000.00
$113,200.00
$8,000.00
$20,000.00
$65,000.00
$20,200.00
$761,410.79

$446,975.01
$210,000.00
$210,000.00
$113,200.00
$8,000.00
$20,000.00
$65,000.00
$20,200.00
$770,175.01

$889,657.54

$796,722.00

$752,818.42

$761,410.79

$770,175.01

101-446.00-922.000
101-446.00-969.000

$426,349.43
$458,030.00

101-446.00-969.002

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted

2028 Forecasted

2029 Forecasted

Page 20 of 78

Name
PLANNING/COMMUNITY DEVELOPMENT
SALARIES
SALARIES
PLANNING COMMISSION SALARIES
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP INSURANCE
Total BENEFITS:
OPERATING EXPENDITURES
CLOTHING/CLEANING ALLOWANCE
OFFICE SUPPLIES
GASOLINE
LEGAL FEES
MEMBERSHIPS,DUES,SUBSCRIPTIONS
POSTAGE

General Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

101-721.00-703.000
101-721.00-704.000

$474,281.92
$2,880.00
$477,161.92

$495,174.39
$7,860.00
$503,034.39

$496,048.12
$13,800.00
$509,848.12

$519,068.50
$13,800.00
$532,868.50

$537,389.34
$13,800.00
$551,189.34

101-721.00-715.000
101-721.00-716.000
101-721.00-716.010
101-721.00-717.000
101-721.00-718.000
101-721.00-719.000
101-721.00-724.000

$34,405.51
$166,428.14
$7,211.52
$2,312.94
$58,836.76
$3,899.28
$822.83
$273,916.98

$37,880.84
$202,500.00
$7,752.12
$2,445.38
$61,896.80
$4,407.05
$2,514.31
$319,396.50

$37,947.68
$180,286.89
$7,094.89
$2,452.13
$62,006.02
$4,414.83
$2,511.55
$296,713.99

$39,708.74
$180,286.89
$7,094.89
$2,452.13
$64,883.56
$4,619.71
$2,631.40
$301,677.32

$41,110.28
$180,286.89
$7,094.89
$2,452.13
$67,173.67
$4,782.77
$2,727.65
$305,628.28

101-721.00-725.000
101-721.00-726.000
101-721.00-730.000
101-721.00-801.000
101-721.00-802.000
101-721.00-803.000

$708.95
$1,314.87
$3,531.38
$30,283.00
$1,033.68
$2,450.95

$1,750.00
$3,000.00
$5,000.00
$45,000.00
$2,000.00
$2,420.00

$1,750.00
$3,000.00
$5,200.00
$45,000.00
$2,000.00
$2,420.00

$1,750.00
$3,000.00
$5,400.00
$45,000.00
$2,000.00
$2,420.00

$1,750.00
$3,000.00
$5,600.00
$45,000.00
$2,000.00
$2,420.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 21 of 78

Name
CONTRACTUAL SERVICES
Trade Inspection Services
Engineering Services
Credit Card Fees
ADA Ramp Inspections
CONTR SERV-PLANNING FUNCTIONS
Marjuana Overlay District
State/Fed ADU's, Data Center, etc.
Sign Section ZO Updates
TELEPHONE/COMMUNICATIONS
MILEAGE
PUBLISHING/LEGAL NOTICES
VEHICLE REPAIR/MAINTENANCE
OFFICE EQUIPMENT LEASE
MISCELLANEOUS
SOIL EROSION & SED CNTRL EXPENSE
EDUCATION & TRAINING
Total OPERATING EXPENDITURES:
CAPITAL OUTLAY
CAPITAL OUTLAY
Placemaking Artwork
Total CAPITAL OUTLAY:
TRANSFERS OUT
TRANS OUT TO SEWER FUND
2022 Extended Cab 4WD Truck (DPS#2)
2024 Ford Explorer AWD SUV (DPS #1)
Total TRANSFERS OUT:
Total PLANNING/COMMUNITY DEVELOPMENT:

General Fund

Account ID
101-721.00-818.000

2025 Actuals
$120,675.38

101-721.00-818.040

$2,500.00

101-721.00-853.000
101-721.00-870.000
101-721.00-902.000
101-721.00-931.000
101-721.00-941.000
101-721.00-956.000
101-721.00-958.810
101-721.00-960.000

$2,896.80
$0.00
$5,453.60
$11.00
$2,684.37
$721.03
$0.00
$2,614.80
$176,879.81

101-721.00-970.000

$0.00

2026 Projected
$131,300.00
$110,000.00
$10,000.00
$8,300.00
$3,000.00
$9,000.00
$0.00

2027 Budgeted
$137,300.00
$110,000.00
$15,000.00
$8,300.00
$4,000.00
$40,000.00
$20,000.00
$20,000.00
$0.00
$3,500.00
$300.00
$4,000.00
$3,000.00
$3,000.00
$2,000.00
$500.00
$5,000.00
$257,970.00

2028 Forecasted
$137,300.00
$110,000.00
$15,000.00
$8,300.00
$4,000.00
$0.00
$0.00
$0.00
$0.00
$3,500.00
$300.00
$4,000.00
$3,000.00
$3,000.00
$2,000.00
$500.00
$5,000.00
$218,170.00

2029 Forecasted
$137,300.00
$110,000.00
$15,000.00
$8,300.00
$4,000.00
$0.00
$0.00
$0.00
$0.00
$3,500.00
$300.00
$4,000.00
$3,000.00
$3,000.00
$2,000.00
$500.00
$5,000.00
$218,370.00

$0.00
$0.00
$0.00

$5,000.00
$5,000.00
$5,000.00

$2,000.00
$2,000.00
$2,000.00

$2,000.00
$2,000.00
$2,000.00

$0.00

$0.00
$0.00
$0.00
$0.00

$10,000.00
$10,000.00
$0.00
$10,000.00

$0.00
$0.00
$0.00
$0.00

$10,000.00
$0.00
$10,000.00
$10,000.00

$927,958.71

$1,042,700.89

$1,079,532.11

$1,054,715.82

$1,087,187.62

$9,000.00
$3,500.00
$300.00
$4,000.00
$3,000.00
$3,000.00
$2,000.00
$0.00
$5,000.00
$220,270.00

$0.00

101-721.00-995.590

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 22 of 78

Name
ECONOMIC DEVELOPMENT (Dept.)
ECONOMIC DEVELOPMENT
CONTRIBUTIONS TO OTHER GOVERNMENTS
Total ECONOMIC DEVELOPMENT:
Total ECONOMIC DEVELOPMENT (Dept.):

General Fund

Account ID

101-728.01-959.000

2025 Actuals

2026 Projected

$0.00
$0.00

$200,000.00
$200,000.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$0.00

$200,000.00

$0.00

$0.00

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted

2028 Forecasted

2029 Forecasted

Page 23 of 78

Name
CAPITAL OUTLAY (Dept.)
CAPITAL OUTLAY
CAPITAL OUTLAY
Security Window Project at CSC
TOTAL CAPITAL OUTLAY:
TOTAL CAPITAL OUTLAY (Dept.):

General Fund

Account ID

2025 Actuals

101-902.00-970.000

2026 Projected

$904,735.44

2027 Budgeted

2028 Forecasted

2029 Forecasted

$904,735.44

$0.00
$0.00
$0.00

$100,000.00
$100,000.00
$100,000.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$904,735.44

$0.00

$100,000.00

$0.00

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 24 of 78

Name
DEBT SERVICE (Dept.)
DEBT SERVICE
PRINC-ENERGY CONSERV BONDS
PRINCIPAL - SOLAR PANEL INSTALL PURCH AG
INTEREST-ENERGY CONSERV BONDS
INTEREST - SOLAR PANEL INSTALL PURCH AG
Total DEBT SERVICE:
Total DEBT SERVICE (Dept.):

General Fund

Account ID

101-906.00-991.350
101-906.00-991.398
101-906.00-994.350
101-906.00-994.398

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$176,000.00
$674,795.41
$45,308.16
$94,379.77
$990,483.34

$185,600.00
$17,884.00
$39,606.00
$66,720.00
$309,810.00

$192,000.00
$23,247.58
$33,592.32
$65,986.82
$314,826.72

$198,400.00
$29,068.05
$27,371.52
$65,033.90
$319,873.47

$208,000.00
$35,376.00
$20,944.00
$63,842.00
$328,162.00

$990,483.34

$309,810.00

$314,826.72

$319,873.47

$328,162.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 25 of 78

Name
TRANSFERS OUT (Dept.)
TRANSFERS OUT
TRANS OUT TO FIRE FUND
TRANS OUT TO POLICE FUND
TRANS OUT TO PARKS FUND
TRANS OUT TO FEEV FUND
TRANS OUT TO CAPITAL PROJECT FUND
Total TRANSFERS OUT:
Total TRANSFERS OUT (Dept.):

General Fund

Account ID

2025 Actuals

101-966.00-995.206
101-966.00-995.207
101-966.00-995.208
101-966.00-995.211
101-966.00-995.490

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$301,114.55
$1,756,266.04
$0.00
$0.00
$345,517.06
$2,402,897.65

$503,230.45
$2,117,683.46
$106,648.94
$0.00
$0.00
$2,727,562.85

$682,814.37
$2,174,101.70
$443,545.22
$0.00
$0.00
$3,300,461.29

$853,517.60
$2,324,406.12
$512,054.75
$697,905.28
$0.00
$4,387,883.75

$920,098.14
$2,455,837.35
$498,452.24
$151,241.04
$0.00
$4,025,628.77

$2,402,897.65

$2,727,562.85

$3,300,461.29

$4,387,883.75

$4,025,628.77

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 26 of 78

Name
ASSIGNED FUND BALANCES (Budget Appendix)
ASSIGNMENTS
CEMETERY IMPROVEMENTS
Use Savings on Columbarium
Yearly Savings
BALLOT TABULATORS
LIGHT POLE REPLACEMENT TRIANGLE AREA
Use Savings on Project
Yearly Savings
Total ASSIGNMENTS:

2026 Projected
2026
Contribution
($145,000.00)
($145,000.00)
$0.00
$80,000.00
$50,000.00

2027 Budgeted
2027
Contribution
$15,000.00
$0.00
$15,000.00
$20,000.00
$50,000.00

2028 Forecasted
2028
Contribution
$15,000.00
$0.00
$15,000.00
$20,000.00
$50,000.00

$0.00

$50,000.00
($15,000.00)

$50,000.00
$85,000.00

$50,000.00
$85,000.00

Total ASSIGNED FUND BALANCES:
Total Expenditures:

$0.00
$11,221,458.93

($15,000.00)
$10,751,164.78

$85,000.00
$12,535,312.82

$85,000.00
$12,689,389.41

($165,000.00)
$11,900,467.89

Net of Revenues and Expenditures

$56,833.19

$413,872.99

($1,229,760.38)

($1,476,890.34)

($516,450.61)

General Fund

Account ID

2025 Actuals

101-000.00-389.004

101-000.00-389.006
101-000.00-389.007

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2029 Forecasted
2029
Contribution
$15,000.00
$0.00
$15,000.00
$20,000.00
($200,000.00)
($200,000.00)
$0.00
($165,000.00)

Page 27 of 78

Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

15,995,826.42

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

15,995,826.42
$449,961.43
16,445,787.85

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

$

$

$

$

$

2025 Actuals

2027 Budgeted

2028 Forecasted

2029 Forecasted

15,995,826.42
$413,872.99
16,409,699.41
16,409,699.41
($1,229,760.38)
15,179,939.03
15,179,939.03
($1,476,890.34)
13,703,048.69
13,703,048.69
($516,450.61)
13,186,598.08

Ad Val Taxable Value Analysis
2025 (used on Winter 2025 bill for 2026 Revenue)
BOR Adjustments
Disabled Vets
MTT/STC/LUD/ASR
2025 Final Taxable

$1,125,347,970
-$681,894
-$12,229,632
$655,251
$1,113,091,695

2026 (used on Winter 2026 bill for 2027 Revenue)
BOR Adjustments
Disabled Vets
MTT/STC/LUD/ASR
2026 Final Taxable

$1,179,908,364
-$681,894
-$13,994,430
$655,251
$1,165,887,291

2027 (used on Winter 2027 bill for 2028 Revenue)
BOR Adjustments
Disabled Vets
MTT/STC/LUD/ASR
2027 Final Taxable

$1,186,807,925
-$681,894
-$13,994,430
$655,251
$1,172,786,852

2028 (used on Winter 2028 bill for 2029 Revenue)
BOR Adjustments
Disabled Vets
MTT/STC/LUD/ASR
2028 Final Taxable

$1,210,544,084
-$681,894
-$13,994,430
$655,251
$1,196,523,011

General Fund

2026 Projected

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 28 of 78

Name
Revenue Source
TAXES
CUR REAL & PERS PROP TAX
DELQ TAX
PYMT IN LIEU OF TAXES
IFT TAX REVENUE
DELINQUENT INTEREST & PENALTY
Total TAXES:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

206-000.00-403.000
206-000.00-412.000
206-000.00-432.000
206-000.00-437.000
206-000.00-445.005

$1,551,907.09
$3,525.90
$3,856.29
$407.95
$207.81
$1,559,905.04

$1,626,033.17
$2,000.00
$3,400.00
$411.03
$175.00
$1,632,019.20

$1,748,830.94
$2,000.00
$3,400.00
$400.00
$175.00
$1,754,805.94

$1,759,180.28
$2,000.00
$3,400.00
$400.00
$175.00
$1,765,155.28

$1,794,784.52
$2,000.00
$3,400.00
$400.00
$175.00
$1,800,759.52

206-000.00-685.000
206-000.00-687.000

$7,248.50
$54,497.30
$61,745.80

$6,000.00
$20,000.00
$26,000.00

$6,000.00
$20,000.00
$26,000.00

$6,000.00
$20,000.00
$26,000.00

$6,000.00
$20,000.00
$26,000.00

206-000.00-503.000
206-000.00-569.000

$1,047.46
$0.00

206-000.00-572.000
206-000.00-573.000

$1,873.10
$5,509.39
$8,429.95

$684.43
$4,363.81
$4,363.81
$0.00
$5,940.14
$10,988.38

$0.00
$2,500.00
$2,500.00
$0.00
$5,000.00
$7,500.00

$0.00
$2,500.00
$2,500.00
$0.00
$5,000.00
$7,500.00

$0.00
$2,500.00
$2,500.00
$0.00
$5,000.00
$7,500.00

CHARGES FOR SERVICES
FIRE INSPECTION FEES
FIRE DEPT BURNING PERMITS
FIRE DEPARTMENT SERVICE FEES
AMBULANCE FEES
Total CHARGES FOR SERVICES:

206-000.00-495.000
206-000.00-496.000
206-000.00-632.000
206-000.00-638.000

$4,225.00
$940.00
$40,465.46
$1,190,277.84
$1,235,908.30

$7,000.00
$1,500.00
$45,000.00
$1,100,000.00
$1,153,500.00

$7,000.00
$1,500.00
$45,000.00
$1,200,000.00
$1,253,500.00

$7,000.00
$1,500.00
$45,000.00
$1,200,000.00
$1,253,500.00

$7,000.00
$1,500.00
$45,000.00
$1,200,000.00
$1,253,500.00

SALE OF FIXED ASSETS
SALE OF CAPITAL ASSETS-GOV
Total SALE OF FIXED ASSETS

206-000.00-693.000

$0.00
$0.00

$2,340.00
$2,340.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:

206-000.00-665.000

$26,421.27
$26,421.27

$20,000.00
$20,000.00

$10,000.00
$10,000.00

$10,000.00
$10,000.00

$10,000.00
$10,000.00

206-000.00-699.101

$301,114.55
$301,114.55
$3,193,524.91

$503,230.45
$503,230.45
$3,348,078.03

$682,814.37
$682,814.37
$3,734,620.31

$853,517.60
$853,517.60
$3,915,672.88

$920,098.14
$920,098.14
$4,017,857.66

OTHER REVENUE
OPIOD SETTLEMENT
REFUNDS/REBATE/REIMBURSEMENTS
Total OTHER REVENUE:
GRANTS AND REVENUE SHARING
FEDERAL GRANTS
STATE GRANTS-OTHER
Small Business Taxpayer Exemption
STATE GRANTS
LOCAL COMMUNITY STABILIZATION
Total GRANTS AND REVENUE SHARING:

TRANSFERS IN
TRANS IN FROM GEN FUND
Total TRANSFERS IN:
Total Revenue Source:

Fire Fund

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Name
Expenditures
SALARIES
SALARIES
PART TIME HELP
OVERTIME
HOLIDAY PAY
BOARD OF APPEALS-PER DIEM
PAID ON CALL FIREFIGHTERS
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
FICA, calculated
Additional FICA
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
UNEMPLOYMENT-REIMBURSEMENT
WORKERS COMP INSUR
Total BENEFITS:

Fire Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

206-336.00-703.000
206-336.00-703.005
206-336.00-703.010
206-336.00-703.011
206-336.00-705.000
206-336.00-709.000

$1,748,206.47
$33,654.72
$343,603.75
$40,800.00
$0.00
$34,523.43
$2,200,788.37

$1,757,459.88
$28,980.14
$310,000.00
$51,000.00
$500.00
$81,019.86
$2,228,959.88

$1,938,018.14
$100,000.00
$220,000.00
$57,800.00
$500.00
$15,000.00
$2,331,318.14

$2,032,629.91
$100,000.00
$250,000.00
$57,800.00
$500.00
$15,000.00
$2,455,929.91

$2,102,398.40
$100,000.00
$250,000.00
$57,800.00
$500.00
$15,000.00
$2,525,698.40

206-336.00-715.000

$168,019.42

206-336.00-716.000
206-336.00-716.010
206-336.00-717.000
206-336.00-718.000
206-336.00-719.000
206-336.00-720.000
206-336.00-724.000

$300,627.61
$19,065.40
$4,682.88
$217,899.63
$14,818.56
$0.00
$31,564.94
$756,678.44

$173,856.95
$141,688.70
$32,168.25
$336,300.00
$20,719.20
$5,074.58
$219,682.49
$15,641.39
$800.00
$60,020.52
$832,095.13

$180,980.50
$155,314.75
$25,665.75
$482,421.54
$27,053.72
$5,556.16
$242,252.27
$17,248.36
$800.00
$65,904.62
$1,022,217.17

$190,513.30
$162,552.55
$27,960.75
$482,421.54
$27,053.72
$5,556.16
$254,078.74
$18,090.41
$800.00
$69,092.85
$1,047,606.72

$195,850.59
$167,889.84
$27,960.75
$482,421.54
$27,053.72
$5,556.16
$262,799.80
$18,711.35
$800.00
$71,446.10
$1,064,639.26

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Name
OPERATING EXPENDITURES
CLOTHING/CLEANING ALLOWANCE
Volunteers
OFFICE SUPPLIES
GASOLINE
UNIFORMS
LEGAL FEES
MEMBERSHIPS,DUES,SUBS
Memberships
Dues
Subscriptions
PHYSICALS
AUDIT FEES
INSURANCE & BONDS
CONTRACTUAL SERVICES
Actuarial Study Audit - every 8 years
Active 911
Employee Assistance
Target Solutions
Telephone / Internet
Imagetrend (Fire and EMS Reporting)
Ambulance Collection Service
Credit Card Processing Fees
IT Support Services
QUALITY ASSURANCE ASSESSMT TAX
TELEPHONE/COMMUNICATIONS
UTILITIES - WATER
UTILITIES - SEWER
UTILITIES - ELECTRIC
UTILITIES - GAS
BLDG & GRDS MAINT & REPAIRS
MISCELLANEOUS
EDUCATION & TRAINING
Training
College Re-imbursement
FIRE PREVENTION
Total OPERATING EXPENDITURES:
CAPITAL OUTLAY
CAPITAL OUTLAY - OPIOID SETTLEMENT
Total CAPITAL OUTLAY:
Total Expenditures:
Net of Revenues and Expenditures

Fire Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

206-336.00-725.000

$2,010.30

206-336.00-726.000
206-336.00-730.000
206-336.00-734.000
206-336.00-801.000
206-336.00-802.000

$697.52
$32,454.39
$4,175.97
$4,800.00
$5,865.24

206-336.00-804.000
206-336.00-807.000
206-336.00-810.000
206-336.00-818.000

$32,726.50
$2,295.00
$65,866.00
$122,352.73

206-336.00-836.000
206-336.00-853.000
206-336.00-921.030
206-336.00-921.035
206-336.00-921.040
206-336.00-921.045
206-336.00-930.000
206-336.00-956.000
206-336.00-960.000

$5,756.49
$18,630.34
$552.21
$631.97
$788.77
$2,673.50
$12,050.32
$13,935.39
$25,529.25

$4,500.00
$4,500.00
$6,000.00
$37,250.00
$12,500.00
$4,800.00
$14,000.00
$10,000.00
$2,500.00
$1,500.00
$30,000.00
$3,000.00
$75,000.00
$99,870.00
$1,050.00
$720.00
$1,500.00
$3,000.00
$2,400.00
$14,500.00
$56,000.00
$1,500.00
$19,200.00
$7,000.00
$16,000.00
$500.00
$500.00
$1,500.00
$3,250.00
$5,000.00
$7,000.00
$32,500.00
$20,000.00
$12,500.00

$186.08
$353,977.97

$360,170.00

$7,000.00
$7,000.00
$7,000.00
$40,000.00
$14,500.00
$5,400.00
$14,000.00
$10,000.00
$2,500.00
$1,500.00
$50,000.00
$3,250.00
$72,000.00
$102,786.25
$0.00
$800.00
$2,000.00
$2,750.00
$2,550.00
$15,986.25
$58,000.00
$1,500.00
$19,200.00
$7,750.00
$17,500.00
$850.00
$850.00
$2,000.00
$3,750.00
$9,000.00
$8,500.00
$32,500.00
$20,000.00
$12,500.00
$7,500.00
$406,136.25

$7,500.00
$7,500.00
$7,500.00
$45,000.00
$15,000.00
$5,720.00
$17,000.00
$12,000.00
$3,000.00
$2,000.00
$50,000.00
$3,500.00
$75,000.00
$106,500.00
$0.00
$800.00
$2,250.00
$3,500.00
$3,000.00
$16,250.00
$60,000.00
$1,500.00
$19,200.00
$8,000.00
$17,500.00
$900.00
$900.00
$2,500.00
$4,000.00
$8,500.00
$9,000.00
$37,500.00
$25,000.00
$12,500.00

206-336.00-960.001

$6,500.00
$6,500.00
$6,750.00
$37,250.00
$13,000.00
$5,090.00
$14,000.00
$10,000.00
$2,500.00
$1,500.00
$35,000.00
$3,000.00
$70,000.00
$99,045.00
$0.00
$720.00
$1,500.00
$2,500.00
$2,400.00
$15,225.00
$56,000.00
$1,500.00
$19,200.00
$7,500.00
$16,000.00
$800.00
$900.00
$1,750.00
$3,500.00
$8,500.00
$7,500.00
$32,500.00
$20,000.00
$12,500.00
$6,500.00
$375,085.00

$421,520.00

$0.00
$0.00
$3,311,444.78

$6,000.00
$6,000.00
$3,427,225.01

$6,000.00
$6,000.00
$3,734,620.31

$6,000.00
$6,000.00
$3,915,672.88

$6,000.00
$6,000.00
$4,017,857.66

($117,919.87)

($79,146.98)

$0.00

$0.00

$0.00

206-336.00-970.001

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Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

79,146.98

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

79,146.98
($81,768.76)
(2,621.78)

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Fire Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

79,146.98
($79,146.98)
0.00
0.00
$0.00
0.00
0.00
$0.00
0.00
0.00
$0.00
0.00

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Name
Revenue Source
TAXES
CUR REAL & PERS PROP TAX
DELQ TAX
PYMT IN LIEU OF TAXES
IFT TAX REVENUE
DELINQUENT INTEREST & PENALTY
Total TAXES:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

207-000.00-403.000
207-000.00-412.000
207-000.00-432.000
207-000.00-437.000
207-000.00-445.005

$1,551,907.09
$3,525.90
$3,856.29
$407.95
$207.81
$1,559,905.04

$1,626,033.17
$2,000.00
$3,400.00
$411.03
$175.00
$1,632,019.20

$1,748,830.94
$2,000.00
$3,400.00
$400.00
$175.00
$1,754,805.94

$1,759,180.28
$2,000.00
$3,400.00
$400.00
$175.00
$1,765,155.28

$1,794,784.52
$2,000.00
$3,400.00
$400.00
$175.00
$1,800,759.52

207-000.00-543.000

$0.00

207-000.00-569.000

$0.00

207-000.00-572.000
207-000.00-573.000

$1,873.10
$5,509.39
$7,382.49

$85,607.00
$85,607.00
$4,363.81
$4,363.81
$0.00
$5,940.14
$95,910.95

$72,912.00
$72,912.00
$2,500.00
$2,500.00
$0.00
$5,500.00
$80,912.00

$74,370.24
$74,370.24
$2,500.00
$2,500.00
$0.00
$5,500.00
$82,370.24

$75,857.64
$75,857.64
$2,500.00
$2,500.00
$0.00
$5,500.00
$83,857.64

FINES & FORFEITURES
MOTOR VEHICLE ORD FINES
Total FINES & FORFEITURES:

207-000.00-656.000

$18,776.99
$18,776.99

$15,000.00
$15,000.00

$15,000.00
$15,000.00

$15,000.00
$15,000.00

$15,000.00
$15,000.00

INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:

207-000.00-665.000

$57,231.00
$57,231.00

$30,000.00
$30,000.00

$15,000.00
$15,000.00

$15,000.00
$15,000.00

$15,000.00
$15,000.00

207-000.00-699.101

$1,756,266.04
$1,756,266.04
$3,399,561.56

$2,117,683.46
$2,117,683.46
$3,890,613.61

$2,174,101.70
$2,174,101.70
$4,039,819.64

$2,324,406.12
$2,324,406.12
$4,201,931.64

$2,455,837.35
$2,455,837.35
$4,370,454.51

207-301.00-801.000
207-301.00-818.000
207-301.00-956.000

$28,800.00
$3,372,693.96
$0.00
$3,401,493.96

$28,800.00
$3,857,998.64
$5,000.00
$3,891,798.64

$30,530.00
$4,004,289.64
$5,000.00
$4,039,819.64

$32,360.00
$4,164,571.64
$5,000.00
$4,201,931.64

$34,300.00
$4,331,154.51
$5,000.00
$4,370,454.51

$3,401,493.96
$3,401,493.96

$3,891,798.64
$3,891,798.64

$4,039,819.64
$4,039,819.64

$4,201,931.64
$4,201,931.64

$4,370,454.51
$4,370,454.51

($1,932.40)

($1,185.03)

$0.00

$0.00

$0.00

GRANTS AND REVENUE SHARING
STATE GRANTS-PUBLIC SAFETY
Violent Crimes
STATE GRANTS-OTHER
Small Business Taxpayer Exemption
STATE GRANTS
LOCAL COMMUNITY STABILIZATION
Total GRANTS AND REVENUE SHARING:

TRANSFERS IN
TRANS IN FROM GEN FUND
Total TRANSFERS IN:
Total Revenue Source:

Expenditures
POLICE
OPERATING EXPENDITURES
LEGAL FEES
CONTRACTUAL SERVICES
MISCELLANEOUS
Total OPERATING EXPENDITURES:
Total POLICE:
Total Expenditures:
Net of Revenues and Expenditures

Police Fund

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Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

1,185.03

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

1,185.03
$19.89
1,204.92

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Police Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

1,185.03
($1,185.03)
(0.00)
(0.00)
$0.00
(0.00)
(0.00)
$0.00
(0.00)
(0.00)
$0.00
(0.00)

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 34 of 78

Name
Revenue Source
TAXES
CUR REAL & PERS PROP TAX
DELQ TAX
PYMT IN LIEU OF TAXES
IFT TAX REVENUE
DELINQUENT INTEREST & PENALTY
Total TAXES:
OTHER REVENUE
DONATIONS
MEMORIAL BENCH REVENUES
REFUNDS/REBATE/REIMBURSEMENTS
Total OTHER REVENUE:
GRANTS AND REVENUE SHARING
FEDERAL GRANTS
John Taylor LWCF Grant
Valhalla LWCF Grant
Valhalla Bathroom Project
STATE GRANTS-OTHER
Small Business Taxpayer Exemption
STATE GRANTS
LOCAL COMMUNITY STABILIZATION
Total GRANTS AND REVENUE SHARING:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

208-000.00-403.000
208-000.00-412.000
208-000.00-432.000
208-000.00-437.000
208-000.00-445.005

$1,043,034.70
$2,368.77
$2,591.85
$274.19
$139.24
$1,048,408.75

$1,092,880.69
$1,500.00
$2,850.00
$276.25
$100.00
$1,097,606.94

$1,144,668.14
$1,500.00
$2,500.00
$270.00
$100.00
$1,149,038.14

$1,151,442.13
$1,500.00
$2,500.00
$270.00
$100.00
$1,155,812.13

$1,174,746.29
$1,500.00
$2,500.00
$270.00
$100.00
$1,179,116.29

208-000.00-675.010
208-000.00-675.015
208-000.00-687.000

$250.00
$0.00
$5,570.94
$5,820.94

$5,000.00
$0.00
$1,000.00
$6,000.00

$5,000.00
$1,200.00
$5,000.00
$11,200.00

$5,000.00
$1,200.00
$5,000.00
$11,200.00

$5,000.00
$1,200.00
$5,000.00
$11,200.00

208-000.00-503.000

$250,000.00

$85,000.00

$0.00

$400,000.00
$400,000.00

$400,000.00

$0.00
$1,000.00
$1,000.00
$0.00
$25,000.00
$26,000.00

$0.00
$1,000.00
$1,000.00
$0.00
$25,000.00
$426,000.00

$1,000.00
$1,000.00
$0.00
$25,000.00
$426,000.00

$400,000.00
208-000.00-569.000

$0.00

208-000.00-572.000
208-000.00-573.000

$1,258.93
$23,814.21
$275,073.14

$85,000.00
$2,932.99
$2,932.99
$0.00
$29,076.78
$117,009.77

CHARGES FOR SERVICES
RECREATION FEES
PARKS FACILITY FEES
Total CHARGES FOR SERVICES:

208-000.00-651.010
208-000.00-651.020

$55,978.60
$10,684.00
$66,662.60

$50,000.00
$10,000.00
$60,000.00

$55,000.00
$10,000.00
$65,000.00

$55,000.00
$10,000.00
$65,000.00

$55,000.00
$10,000.00
$65,000.00

SALE OF FIXED ASSETS
SALE OF CAPITAL ASSETS-GOV
Total SALE OF FIXED ASSETS

208-000.00-693.000

$0.00
$0.00

$1,530.00
$1,530.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:

208-000.00-665.000

$42,852.00
$42,852.00

$30,000.00
$30,000.00

$15,000.00
$15,000.00

$15,000.00
$15,000.00

$15,000.00
$15,000.00

208-000.00-699.101

$0.00
$0.00
$1,438,817.43

$106,648.94
$106,648.94
$1,418,795.65

$443,545.22
$443,545.22
$1,709,783.36

$512,054.75
$512,054.75
$2,185,066.88

$498,452.24
$498,452.24
$2,194,768.53

TRANSFERS IN
TRANS IN FROM GEN FUND
Total TRANSFERS IN:
Total Revenue Source:

Parks Fund

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Name
Expenditures
PARKS ADMINISTRATION
SALARIES
SALARIES
PARK COMMISSION COMPENSATION
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:

Parks Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

208-752.00-703.000
208-752.00-704.001

$184,696.46
$5,211.43
$189,907.89

$194,299.10
$5,640.00
$199,939.10

$197,631.83
$5,460.00
$203,091.83

$205,537.10
$5,460.00
$210,997.10

$211,497.68
$5,460.00
$216,957.68

208-752.00-715.000
208-752.00-716.000
208-752.00-716.010
208-752.00-717.000
208-752.00-718.000
208-752.00-719.000
208-752.00-724.000

$14,329.58
$16,106.31
$1,935.36
$949.68
$23,087.06
$1,600.92
$1,983.28
$59,992.19

$15,185.18
$19,150.00
$2,080.44
$1,025.90
$24,287.39
$1,729.26
$2,759.91
$66,218.08

$15,440.13
$18,658.14
$2,210.32
$1,043.50
$24,703.98
$1,758.92
$2,804.91
$66,619.90

$16,044.89
$18,658.14
$2,210.32
$1,043.50
$25,692.14
$1,829.28
$2,917.11
$68,395.38

$16,500.87
$18,658.14
$2,210.32
$1,043.50
$26,437.21
$1,882.33
$3,001.71
$69,734.08

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Name

Account ID
OPERATING EXPENDITURES
OFFICE SUPPLIES
LEGAL FEES
MEMBERSHIPS,DUES,SUBS
POSTAGE
AUDIT FEES
INSURANCE & BONDS
CONTRACTUAL SERVICES
Actuarial Study Audit - every 8 years
Planning and Development Projects
TeamSnapOne Subscription
Meals on Wheels Program (TCOA)
ACD Internet
Computer Assistance
Civi-Rec Annual Subscription
Credit Card Convenience Fee
Miscellaneous
TELEPHONE/COMMUNICATIONS
MISCELLANEOUS
EDUCATION & TRAINING
TWP PROP-DRAIN/TAX/SAD
MASTER PLAN RESEARCH
Total OPERATING EXPENDITURES:
TRANSFERS OUT
XFER OUT TO GEN FUND: GF SUPPORT ALLOC
Total TRANSFERS OUT:

Total PARKS ADMINISTRATION:

Parks Fund

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

208-752.00-726.000
208-752.00-801.000
208-752.00-802.000
208-752.00-803.000
208-752.00-807.000
208-752.00-810.000
208-752.00-818.000

$1,886.36
$1,200.00
$875.00
$0.00
$1,020.00
$10,467.00
$21,584.42

208-752.00-853.000
208-752.00-956.000
208-752.00-960.000
208-752.00-962.000
208-752.00-967.000

$3,312.85
$1,581.53
$1,332.10
$1,329.83
$1,346.43
$45,935.52

$2,000.00
$1,200.00
$1,250.00
$500.00
$1,500.00
$11,000.00
$37,350.00
$450.00
$0.00
$0.00
$500.00
$1,500.00
$3,500.00
$7,000.00
$4,000.00
$20,400.00
$3,500.00
$6,000.00
$2,000.00
$2,500.00
$0.00
$68,800.00

$2,000.00
$1,270.00
$1,250.00
$500.00
$1,500.00
$12,000.00
$40,500.00
$0.00
$20,000.00
$4,000.00
$500.00
$1,500.00
$3,500.00
$7,000.00
$4,000.00
$0.00
$3,500.00
$6,000.00
$2,000.00
$2,500.00
$0.00
$73,020.00

$2,000.00
$1,350.00
$1,250.00
$500.00
$1,500.00
$12,000.00
$40,500.00
$0.00
$20,000.00
$4,000.00
$500.00
$1,500.00
$3,500.00
$7,000.00
$4,000.00
$0.00
$3,500.00
$6,000.00
$2,000.00
$2,500.00
$0.00
$73,100.00

$2,001.00
$1,430.00
$1,250.00
$500.00
$1,500.00
$12,000.00
$40,500.00
$0.00
$20,000.00
$4,000.00
$500.00
$1,500.00
$3,500.00
$7,000.00
$4,000.00
$0.00
$3,501.00
$6,000.00
$2,000.00
$2,500.00
$0.00
$73,182.00

208-752.00-995.101

$546,322.20
$546,322.20

$656,580.01
$656,580.01

$769,521.63
$769,521.63

$700,044.40
$700,044.40

$717,364.77
$717,364.77

$842,157.80

$991,537.19

$1,112,253.36

$1,052,536.88

$1,077,238.53

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 37 of 78

Name
PARKS CAPITAL OUTLAY
OPERATING EXPENDITURES
MEMORIAL BENCH PURCHASES
Total OPERATING EXPENDITURES:
CAPITAL OUTLAY
CAPITAL OUTLAY
Valhalla South Pavilion Replacement
Senior Center Technology Upgrades
Veteran's Gardens Amp. Shade Replace
Trail Fund - Recurring
Centennial Farms Playground
Interpretive Signage - Valhalla
Kayak Cleaning Station - Esker
Kiwanis Parking Lot Resurfacing
Senior Center Carpet
Valhalla Athletic Field Dev.
Valhalla Park Restroom Building
Water Feature at Veteran’s Gardens
John Taylor LWCF Development
Senior Center Exterior
Sycamore Trail Inspection
Valhalla Tot Playground
Trail Seal Coating
Valhalla Parking Lot Resurfacing
Park Entrance Sign Replacement
Valhalla Park LWCF Improvements
Total CAPITAL OUTLAY:
Total PARKS CAPITAL OUTLAY:

Parks Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

208-771.00-775.002

$2,078.00
$2,078.00

$0.00
$0.00

$1,500.00
$1,500.00

$1,500.00
$1,500.00

$1,500.00
$1,500.00

208-771.00-970.000

$300,948.42

$583,498.44

$480,000.00

$1,020,000.00

$1,005,000.00
$120,000.00

$15,000.00
$50,000.00
$227,420.30
$3,200.00
$4,140.00
$69,500.00

$200,000.00
$50,000.00

$50,000.00

$30,000.00
$11,589.49
$217,648.65
$40,000.00
$800,000.00
$30,000.00
$30,000.00
$75,000.00
$50,000.00

$50,000.00

$5,000.00

$150,000.00
$5,000.00

$300,948.42

$583,498.44

$480,000.00

$1,020,000.00

$5,000.00
$800,000.00
$1,005,000.00

$303,026.42

$583,498.44

$481,500.00

$1,021,500.00

$1,006,500.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 38 of 78

Name
RECREATION
OPERATING EXPENDITURES
T-SHIRTS & UNIFORMS
AWARDS & TROPHIES
EQUIPMENT & SUPPLIES
ASA MEN'S FEES-SOFTBALL
ADULT SOFTBALL UMPIRES
SENIOR CITIZEN TRIPS
SENIOR CENTER EXPENDITURES
CONTRACTUAL SERVICES
Enrichment Programs - Instructors
SPECIAL EVENTS
Music Series
Tree Lighting
Moonlight Movies
Senior Trips and Events
Cruise to Holt
Miscellaneous Events
Other Holiday Events
MISCELLANEOUS
Fish for Valhalla / extra $ to Esker
Subline
Total OPERATING EXPENDITURES:

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

208-774.00-739.000
208-774.00-739.001
208-774.00-775.001
208-774.00-802.001
208-774.00-802.002
208-774.00-809.000
208-774.00-809.956
208-774.00-818.000

$18,286.86
$1,763.24
$9,539.09
$405.00
$350.00
$5,052.00
$196.33
$10,839.94

208-774.00-880.010

$39,139.64

208-774.00-956.000

$0.00

$15,000.00
$2,500.00
$15,500.00
$750.00
$750.00
$1,600.00
$5,000.00
$5,000.00
$5,000.00
$54,030.00
$15,000.00
$5,000.00
$3,600.00
$2,750.00
$0.00
$17,680.00
$10,000.00
$500.00
$0.00
$500.00
$100,630.00

$15,000.00
$2,500.00
$15,500.00
$750.00
$750.00
$2,000.00
$5,000.00
$10,000.00
$10,000.00
$59,030.00
$20,000.00
$5,000.00
$3,600.00
$2,750.00
$2,000.00
$15,680.00
$10,000.00
$5,500.00
$5,000.00
$500.00
$116,030.00

$15,000.00
$2,500.00
$15,500.00
$750.00
$750.00
$2,000.00
$5,000.00
$10,000.00
$10,000.00
$59,030.00
$20,000.00
$5,000.00
$3,600.00
$2,750.00
$2,000.00
$15,680.00
$10,000.00
$500.00
$0.00
$500.00
$111,030.00

$15,000.00
$2,500.00
$15,500.00
$750.00
$750.00
$2,000.00
$5,000.00
$10,000.00
$10,000.00
$59,030.00
$20,000.00
$5,000.00
$3,600.00
$2,750.00
$2,000.00
$15,680.00
$10,000.00
$500.00
$0.00
$500.00
$111,030.00

$85,572.10

$100,630.00
2026
Contribution
$0.00

$111,030.00
2028
Contribution
$50,000.00
$50,000.00

$111,030.00
2029
Contribution

$0.00

$116,030.00
2027
Contribution
$50,000.00
$50,000.00

Total ASSIGNED FUND BALANCES:
Total Expenditures:

$0.00
$1,230,756.32

$0.00
$1,675,665.63

$50,000.00
$1,709,783.36

$50,000.00
$2,185,066.88

$0.00
$2,194,768.53

Net of Revenues and Expenditures

$208,061.11

($256,869.98)

$0.00

$0.00

$0.00

Total RECREATION:
ASSIGNED FUND BALANCES (Budget Appendix)
ASSIGNMENTS
TRAIL REPAIR & REPLACEMENT
Total ASSIGNMENTS:

Parks Fund

Account ID

$85,572.10

208-000.00-375.050

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

$0.00

Page 39 of 78

Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

256,869.98

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

256,869.98
($263,863.61)
(6,993.63)

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Parks Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

256,869.98
($256,869.98)
$0.00
$0.00
$0.00
-

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 40 of 78

Name
Revenue Source
TAXES
CUR REAL & PERS PROP TAX
DELQ TAX
PYMT IN LIEU OF TAXES
IFT TAX REVENUE
DELINQUENT INTEREST & PENALTY
Total TAXES:
OTHER REVENUE
REFUNDS/REBATE/REIMBURSEMENTS
OTHER FINANCING SOURCE
Total OTHER REVENUE:
GRANTS AND REVENUE SHARING
STATE GRANTS-OTHER
Small Business Taxpayer Exemption
STATE GRANTS
LOCAL COMMUNITY STABILIZATION
Total GRANTS AND REVENUE SHARING:
SALE OF FIXED ASSETS
SALE OF CAPITAL ASSETS-GOV
Potential Ambulance Sale
Total SALE OF FIXED ASSETS:
INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:
TRANSFERS IN
TRANS IN FROM GEN FUND
Total TRANSFERS IN:
Total Revenue Source:

Fire EMS Equip Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

211-000.00-403.000
211-000.00-412.000
211-000.00-432.000
211-000.00-437.000
211-000.00-445.005

$521,440.10
$1,183.39
$1,295.79
$137.08
$69.10
$524,125.46

$548,826.54
$750.00
$1,424.86
$138.12
$50.00
$551,189.52

$572,217.48
$750.00
$1,200.00
$100.00
$50.00
$574,317.48

$575,603.79
$750.00
$1,200.00
$100.00
$50.00
$577,703.79

$587,253.49
$750.00
$1,200.00
$100.00
$50.00
$589,353.49

211-000.00-687.000
211-000.00-696.000

$0.00
$0.00
$0.00

$10,000.00
$1,535,804.77
$1,545,804.77

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

211-000.00-569.000

$0.00

211-000.00-572.000
211-000.00-573.000

$54,326.20
$1,851.26
$56,177.46

$1,466.35
$1,466.35
$0.00
$1,996.01
$3,462.36

$750.00
$750.00
$0.00
$1,500.00
$2,250.00

$750.00
$750.00
$0.00
$1,500.00
$2,250.00

$750.00
$750.00
$0.00
$1,500.00
$2,250.00

211-000.00-693.000

$500.00

$0.00
$0.00

$125,000.00
$125,000.00
$125,000.00

$0.00

$500.00

$0.00
$0.00
$0.00

$0.00

211-000.00-665.000

$11,683.84
$11,683.84

$31,398.41
$31,398.41

$26,398.41
$26,398.41

$26,398.41
$26,398.41

$5,000.00
$5,000.00

211-000.00-699.101

$0.00
$0.00
$592,486.76

$0.00
$0.00
$2,131,855.06

$0.00
$0.00
$602,965.89

$697,905.28
$697,905.28
$1,429,257.48

$151,241.04
$151,241.04
$747,844.53

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 41 of 78

Name
Expenditures
EQUIPMENT & APPARATUS
OPERATING EXPENDITURES
FIRE TURNOUT GEAR MAINT AND REPAIR
FIREFIGHTING TURNOUT GEAR
COMPUTER EXPENSES
FIRE FIGHTING EQUIP & SUPPLIES
MEDICAL SUPPLIES
CONTRACTUAL SERVICES
Stryker Service Contracts
Misc Contractual Maint agreements
Outdoor Warning siren maint contract
Tritech CAD annual maint
RADIO REPAIR & MAINTENANCE
EQUIPMENT MAIN & REPAIR
VEHICLE REPAIR/MAINTENANCE
MISCELLANEOUS
Total OPERATING EXPENDITURES:

Fire EMS Equip Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

211-339.00-734.001
211-339.00-734.002
211-339.00-740.010
211-339.00-755.000
211-339.00-760.000
211-339.00-818.000

$3,336.57
$1,294.42
$10,584.81
$20,235.39
$55,537.01
$37,768.93

211-339.00-851.000
211-339.00-930.020
211-339.00-931.000
211-339.00-956.000

$1,845.40
$6,589.72
$63,236.08
$891.60
$201,319.93

$7,000.00
$35,000.00
$12,000.00
$30,000.00
$52,500.00
$49,260.00
$26,760.00
$16,000.00
$4,500.00
$2,000.00
$10,000.00
$20,000.00
$85,000.00
$3,000.00
$303,760.00

$7,500.00
$40,000.00
$17,500.00
$30,000.00
$55,000.00
$58,500.00
$36,000.00
$16,000.00
$4,500.00
$2,000.00
$17,500.00
$25,000.00
$65,000.00
$3,500.00
$319,500.00

$7,500.00
$45,000.00
$17,500.00
$35,000.00
$57,500.00
$58,500.00
$36,000.00
$16,000.00
$4,500.00
$2,000.00
$17,500.00
$27,500.00
$67,500.00
$4,000.00
$337,500.00

$8,000.00
$50,000.00
$18,000.00
$37,500.00
$60,000.00
$59,000.00
$36,000.00
$16,000.00
$4,500.00
$2,500.00
$17,500.00
$30,000.00
$70,000.00
$4,250.00
$354,250.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 42 of 78

Name

Account ID
CAPITAL OUTLAY
CAPITAL OUTLAY
Extracation Equipment
VEHICLES-AMBULANCE
Medic 211 Replacement
Medic 214 Rechasis
VEHICLES-UTILITY/PICKUPS ETC.
Total CAPITAL OUTLAY:

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$45,000.00
$45,000.00
$325,000.00
$325,000.00
$1,600,000.00
$1,970,000.00

$0.00

211-339.00-970.000

$13,885.55

211-339.00-981.020

$0.00

$0.00
$0.00
$0.00

211-339.00-981.030

$0.00
$13,885.55

$0.00

$80,000.00
$80,000.00
$246,920.00
$0.00
$246,920.00
$0.00
$326,920.00

$215,205.48

$303,760.00

$646,420.00

$2,307,500.00

$354,250.00

211-906.00-991.000

$338,269.26

211-906.00-994.000

$13,918.72

$352,187.98

$76,468.00
$0.00
$76,468.00
$11,407.00
$0.00
$11,407.00
$87,875.00

$432,059.49
$350,077.49
$81,982.00
$75,372.81
$69,479.81
$5,893.00
$507,432.30

$350,077.49
$350,077.49
$0.00
$56,785.57
$56,785.57
$0.00
$406,863.06

$350,077.49
$350,077.49
$0.00
$43,517.04
$43,517.04
$0.00
$393,594.53

Total DEBT SERVICE (Dept.):
Total Expenditures:

$352,187.98
$567,393.46

$87,875.00
$391,635.00

$507,432.30
$1,153,852.30

$406,863.06
$2,714,363.06

$393,594.53
$747,844.53

Net of Revenues and Expenditures

$25,093.30

$1,740,220.06

($550,886.41)

($1,285,105.58)

$0.00

Total EQUIPMENT & APPARATUS:
DEBT SERVICE (Dept.)
DEBT SERVICE
PRINCIPAL
Ladder Truck
Stryker EMS+
INTEREST
Ladder Truck
Stryker EMS+
Total DEBT SERVICE:

Fire EMS Equip Fund

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

$0.00
$0.00
$0.00

Page 43 of 78

Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

95,771.93

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

95,771.93
$136,097.89
231,869.82

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Fire EMS Equip Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

95,771.93
$1,740,220.06
1,835,991.99
1,835,991.99
($550,886.41)
1,285,105.58
1,285,105.58
($1,285,105.58)
$0.00
-

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 44 of 78

Name
Revenue Source
OTHER REVENUE
SPECIAL ASSESSMT PAYMENTS
SPECIAL ASSM PYMTS-INTEREST
Total OTHER REVENUE:
NON BUSINESS LIC & PERMITS
WATER IMPROVEMENT REVENUE
Total NON BUSINESS LIC & PERMITS:
INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:
Total Revenue Source:

Expenditures
ADMINISTRATION & CONSTRUCTION
OPERATING EXPENDITURES
LEGAL FEES
MEMBERSHIPS,DUES,SUBS
GROUNDWATER BOARD
Total OPERATING EXPENDITURES:
Total ADMINISTRATION & CONSTRUCTION:
Total Expenditures:
Net of Revenues and Expenditures

Water Improvement Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

225-000.00-452.000
225-000.00-452.010

$9,649.20
$1,413.26
$11,062.46

$4,088.30
$1,267.41
$5,355.71

$4,292.73
$1,063.00
$5,355.73

$1,597.07
$848.36
$2,445.43

$1,676.92
$768.51
$2,445.43

225-000.00-630.000

$6,521.28
$6,521.28

$2,000.00
$2,000.00

$2,500.00
$2,500.00

$2,500.00
$2,500.00

$2,500.00
$2,500.00

225-000.00-665.000

$29,399.18
$29,399.18
$46,982.92

$15,000.00
$15,000.00
$22,355.71

$10,000.00
$10,000.00
$17,855.73

$10,000.00
$10,000.00
$14,945.43

$10,000.00
$10,000.00
$14,945.43

225-536.00-801.000
225-536.00-802.000

$0.00
$0.00
$0.00

$257.50
$2,692.00
$2,692.00
$2,949.50

$270.00
$2,700.00
$2,700.00
$2,970.00

$290.00
$2,700.00
$2,700.00
$2,990.00

$310.00
$2,700.00
$2,700.00
$3,010.00

$0.00
$0.00

$2,949.50
$2,949.50

$2,970.00
$2,970.00

$2,990.00
$2,990.00

$3,010.00
$3,010.00

$46,982.92

$19,406.21

$14,885.73

$11,955.43

$11,935.43

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 45 of 78

Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

725,323.18

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

725,323.18
$22,406.21
747,729.39

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Water Improvement Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

725,323.18
$19,406.21
744,729.39
744,729.39
$14,885.73
759,615.12
759,615.12
$11,955.43
771,570.55
771,570.55
$11,935.43
783,505.98

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
Revenue Source
TAXES
CURR PROP TAX-BRWNFLD #4
CURRENT PROP TAXES-BRNFLD # 6
CURRENT PROP TAXES-BRNFLD #7
CURR PROP TAX-BRNFLD #8
Total TAXES:
Total Revenue Source:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

242-000.00-403.040
242-000.00-403.060
242-000.00-403.070
242-000.00-403.080

$0.00
$0.00
$0.00
$0.00
$0.00
$36,146.68

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$23,848.41
$23,848.41
$23,848.41

$0.00
$468,765.83
$0.00
$24,468.47
$493,234.30
$493,234.30

$194,591.46
$478,141.15
$12,162.71
$24,957.84
$709,853.16
$709,853.16

242-735.00-807.000
242-735.00-818.000
242-735.00-902.000

$255.00
$13,105.00
$364.65
$14,312.65

$230.00
$5,000.00
$100.00
$5,330.00

$270.00
$1,500.00
$100.00
$1,870.00

$280.00
$1,500.00
$100.00
$1,880.00

$290.00
$1,500.00
$100.00
$1,890.00

Total LOCAL SITE REMEDIATION:
Total Expenditures:

$14,312.65
$14,312.65

$5,330.00
$5,330.00

$1,870.00
$1,870.00

$1,880.00
$1,880.00

$1,890.00
$1,890.00

Net of Revenues and Expenditures

$21,834.03

($5,330.00)

$21,978.41

$491,354.30

$707,963.16

Expenditures
LOCAL SITE REMEDIATION
OPERATING EXPENDITURES
AUDIT FEES
CONTRACTUAL SERVICES
PUBLISHING/LEGAL NOTICES
Total OPERATING EXPENDITURES:

Local Brownfield Fund

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 47 of 78

Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

278,415.49

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

278,415.49
($1,860.00)
276,555.49

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Local Brownfield Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

278,415.49
($5,330.00)
273,085.49
273,085.49
$21,978.41
295,063.90
295,063.90
$491,354.30
786,418.20
786,418.20
$707,963.16
1,494,381.36

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 48 of 78

Name
Revenue Source
TAXES
CURR PROP TAX-BRWNFLD #4
CURRENT PROP TAXES-BRNFLD # 6
CURRENT PROP TAXES-BRNFLD #7
CURR PROP TAX-BRNFLD #8
Total TAXES:
Total Revenue Source:

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

243-000.00-403.040
243-000.00-403.060
243-000.00-403.070
243-000.00-403.080

$176,633.72
$434,291.46
$12,738.13
$23,392.21
$647,055.52
$647,055.52

$181,962.24
$447,493.05
$11,942.17
$23,758.00
$665,155.46
$665,155.46

$185,941.46
$456,886.77
$11,622.06
$0.00
$654,450.29
$654,450.29

$190,775.94
$0.00
$11,924.23
$0.00
$202,700.17
$202,700.17

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

243-733.00-801.000
243-733.00-807.000
243-733.00-902.000

$17,968.54
$255.00
$103.15
$18,326.69

$20,000.00
$270.00
$100.00
$20,370.00

$20,000.00
$280.00
$100.00
$20,380.00

$20,000.00
$290.00
$100.00
$20,390.00

$20,000.00
$300.00
$100.00
$20,400.00

$18,326.69

$20,370.00

$20,380.00

$20,390.00

$20,400.00

$167,802.03
$409,291.46
$11,238.13
$22,222.60
$610,554.22

$172,864.13
$422,493.05
$10,442.17
$2,991.82
$608,791.17

$176,644.39
$349,822.45
$10,122.06
$0.00
$536,588.90

$168,869.35
$0.00
$7,792.42
$0.00
$176,661.77

$0.00
$0.00
$0.00
$0.00
$0.00

Total REMEDIATION PLANS:
Total Expenditures:

$610,554.22
$628,880.91

$608,791.17
$629,161.17

$536,588.90
$556,968.90

$176,661.77
$197,051.77

$0.00
$20,400.00

Net of Revenues and Expenditures

$18,174.61

$35,994.29

$97,481.39

$5,648.40

($20,400.00)

Expenditures
BROWNFIELD ADMINISTRATION
OPERATING EXPENDITURES
LEGAL FEES
AUDIT FEES
PUBLISHING/LEGAL NOTICES
Total OPERATING EXPENDITURES:

Account ID

Total BROWNFIELD ADMINISTRATION:
REMEDIATION PLANS
OPERATING EXPENDITURES
REMEDIATION PYMT #4-ESKER SQUARE
REMEDIATION PYMT #6-WILBY ESTATES
REMEDIATION PYMT #7-4495 HOLT
REMEDIATION PYMT #8-MSUFCU
Total OPERATING EXPENDITURES:

Brownfield Fund

243-734.00-964.004
243-734.00-964.006
243-734.00-964.007
243-734.00-964.008

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2029 Forecasted

Page 49 of 78

Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

124,617.64

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

124,617.64
$16,369.31
140,986.95

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Brownfield Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

124,617.64
$35,994.29
160,611.93
160,611.93
$97,481.39
258,093.32
258,093.32
$5,648.40
263,741.72
263,741.72
($20,400.00)
243,341.72

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 50 of 78

Name
Revenue Source
TAXES
CURRENT PROPERTY TAXES-AD VAL.
IFT TAX REVENUE
Total TAXES:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

248-000.00-403.000
248-000.00-437.000

$2,668,043.83
$2,593.78
$2,670,637.61

$2,914,432.07
$2,634.70
$2,917,066.77

$3,111,493.29
$2,684.91
$3,114,178.20

$3,173,723.16
$2,738.61
$3,176,461.77

$3,237,197.62
$2,793.38
$3,239,991.00

OTHER REVENUE
MISCELLANEOUS REVENUE
REFUNDS/REBATE/REIMBURSEMENTS
Total OTHER REVENUE:

248-000.00-677.000
248-000.00-687.000

$1,219.00
$2,032.62
$3,251.62

$800.00
$1,000.00
$1,800.00

$800.00
$1,000.00
$1,800.00

$800.00
$1,000.00
$1,800.00

$800.00
$1,000.00
$1,800.00

GRANTS AND REVENUE SHARING
FEDERAL GRANTS
STATE GRANTS
Total GRANTS AND REVENUE SHARING:

248-000.00-503.000
248-000.00-572.000

$3,474.00
$0.00
$3,474.00

$2,200.00
$175,000.00
$177,200.00

$2,000.00
$0.00
$2,000.00

$2,000.00
$0.00
$2,000.00

$2,000.00
$0.00
$2,000.00

CHARGES FOR SERVICES
CHARGING STATION FEES
Total CHARGES FOR SERVICES:

248-000.00-635.000

$21,335.95
$21,335.95

$19,000.00
$19,000.00

$20,000.00
$20,000.00

$20,000.00
$20,000.00

$20,000.00
$20,000.00

248-000.00-693.000

$45,349.13
$45,349.13

$322,197.11
$322,197.11
$322,197.11

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$406,844.83
$53,420.75
$17,046.17
$6,000.00
$483,311.75

$350,000.00
$15,000.00
$13,000.00
$6,000.00
$384,000.00

$225,000.00
$15,000.00
$13,000.00
$6,000.00
$259,000.00

$225,000.00
$15,000.00
$13,000.00
$6,000.00
$259,000.00

$225,000.00
$15,000.00
$13,000.00
$6,000.00
$259,000.00

$3,227,360.06

$3,821,263.88

$3,396,978.20

$3,459,261.77

$3,522,791.00

SALE OF FIXED ASSETS
SALE OF CAPITAL ASSETS-GOV
Sale of 4410 Holt Rd.
Total SALE OF FIXED ASSETS:
INTEREST AND RENTALS
INTEREST
INVESMENT GAINS & LOSSES
RENT-FARMERS MARKET
PROPERTY RENT
Total INTEREST AND RENTALS:
Total Revenue Source:

DDA Fund

248-000.00-665.000
248-000.00-669.000
248-000.00-670.010
248-000.00-670.020

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Name
Expenditures
DDA ADMINISTRATION
SALARIES
SALARIES
PART TIME HELP
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:
OPERATING EXPENDITURES
OFFICE SUPPLIES
Monitor
Office Supplies
LEGAL FEES
DUES AND SUBSCRIPTIONS
POSTAGE
AUDIT FEES
INSURANCE & BONDS
CONTRACTUAL SERVICES
Trash; Cleaning; EAP; Fiber; IT
TELEPHONE/COMMUNICATIONS
MILEAGE
PRINTING AND PUBLISHING
UTILITIES - WATER
UTILITIES - SEWER
UTILITIES - ELECTRIC
ELECTRIC-CHARGING STATIONS
UTILITIES - GAS
BUILDING MAINTENANCE & REPAIRS
MISCELLANEOUS
EDUCATION & TRAINING
TWP PROP-DRAIN/TAX/SAD
TAX ADJUSTMENTS TO COUNTY/TWP
Total OPERATING EXPENDITURES:
Total DDA ADMINISTRATION:

DDA Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

248-728.00-703.000
248-728.00-703.005

$0.00
$84,423.11
$84,423.11

$57,490.06
$49,392.16
$106,882.22

$58,410.21
$48,768.16
$107,178.37

$63,634.54
$50,718.89
$114,353.43

$68,456.22
$52,189.74
$120,645.96

248-728.00-715.000
248-728.00-716.000
248-728.00-716.010
248-728.00-717.000
248-728.00-718.000
248-728.00-719.000
248-728.00-724.000

$3,443.09
$0.00
$0.00
$0.00
$1,443.84
$0.00
$240.04
$5,126.97

$5,435.48
$5,450.00
$506.04
$303.55
$8,668.02
$511.66
$400.76
$21,275.51

$5,496.82
$5,450.00
$541.46
$308.41
$8,764.32
$519.85
$403.78
$21,484.64

$5,924.77
$5,450.00
$541.46
$308.41
$9,475.88
$566.35
$423.11
$22,689.98

$6,314.95
$5,450.00
$541.46
$308.41
$10,122.72
$609.26
$446.39
$23,793.19

248-728.00-726.000

$156.04

248-728.00-801.000
248-728.00-802.005
248-728.00-803.000
248-728.00-807.000
248-728.00-810.000
248-728.00-818.000

$5,854.80
$1,552.23
$22.64
$2,805.00
$4,186.80
$38,428.82

248-728.00-853.000
248-728.00-870.000
248-728.00-902.005
248-728.00-921.030
248-728.00-921.035
248-728.00-921.040
248-728.00-921.041
248-728.00-921.045
248-728.00-930.000
248-728.00-956.000
248-728.00-960.000
248-728.00-962.000
248-728.00-964.000

$2,208.33
$0.00
$206.30
$1,351.11
$1,888.27
$8,065.29
$13,222.70
$2,793.24
$7,207.50
$1,067.39
$0.00
$3,449.39
$0.00
$94,465.85

$1,150.00
$150.00
$1,000.00
$10,000.00
$1,600.00
$50.00
$2,900.00
$5,000.00
$30,000.00
$30,000.00
$3,000.00
$500.00
$250.00
$700.00
$800.00
$900.00
$12,500.00
$4,000.00
$17,000.00
$1,500.00
$3,000.00
$15,000.00
$1,000.00
$110,850.00

$1,000.00
$0.00
$1,000.00
$12,000.00
$1,600.00
$50.00
$3,000.00
$4,000.00
$30,000.00
$30,000.00
$3,000.00
$500.00
$250.00
$1,500.00
$1,500.00
$8,500.00
$13,000.00
$6,000.00
$3,000.00
$1,500.00
$3,000.00
$15,000.00
$1,000.00
$109,400.00

$1,000.00
$0.00
$1,000.00
$12,000.00
$1,600.00
$50.00
$3,100.00
$4,000.00
$31,650.00
$31,650.00
$3,000.00
$500.00
$250.00
$1,500.00
$1,500.00
$9,000.00
$13,500.00
$6,000.00
$3,000.00
$1,500.00
$3,000.00
$15,000.00
$1,000.00
$112,150.00

$1,000.00
$0.00
$1,000.00
$12,000.00
$1,600.00
$50.00
$3,200.00
$4,000.00
$32,000.00
$32,000.00
$3,000.00
$500.00
$250.00
$1,500.00
$1,500.00
$9,000.00
$14,000.00
$6,000.00
$3,000.00
$1,500.00
$3,000.00
$15,000.00
$1,000.00
$113,100.00

$184,015.93

$239,007.73

$238,063.01

$249,193.41

$257,539.15

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
DDA MARKETING & PROMOTION
SALARIES
PART TIME HELP
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
WORKERS COMP INSUR
Total BENEFITS:
OPERATING EXPENDITURES
DDA ADVERTISING
HoltNow publishing/social media
Music in the Garden
Holt Food Frenzy
Music Licensing
Township Sponsored Events
Holiday Lights
Marketing & Advertising
FARMERS MARKET
Promotion
Bldg Maintenance/Supplies
DOUBLE UP BUCKS
MISCELLANEOUS
Fish for Esker
Web Hosting/Maintenance
Misc
Total OPERATING EXPENDITURES:
Total DDA MARKETING & PROMOTION:

DDA Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

248-729.00-703.005

$81,159.63
$81,159.63

$70,064.49
$70,064.49

$71,185.53
$71,185.53

$74,544.98
$74,544.98

$77,235.38
$77,235.38

248-729.00-715.000
248-729.00-724.000

$6,208.71
$30.18
$6,238.89

$5,359.93
$442.83
$5,802.76

$5,445.69
$454.72
$5,900.41

$5,702.69
$454.72
$6,157.41

$5,908.51
$471.14
$6,379.65

248-729.00-884.000

$93,338.79

248-729.00-888.000

$10,622.02

248-729.00-888.002
248-729.00-956.000

$2,698.00
$4,811.08

$111,469.89

$123,500.00
$17,000.00
$6,000.00
$8,500.00
$2,000.00
$10,000.00
$0.00
$80,000.00
$30,000.00
$15,000.00
$15,000.00
$2,200.00
$4,000.00
$0.00
$1,000.00
$3,000.00
$159,700.00

$123,500.00
$0.00
$6,000.00
$8,500.00
$2,000.00
$10,000.00
$15,000.00
$82,000.00
$30,000.00
$15,000.00
$15,000.00
$1,700.00
$8,000.00
$5,000.00
$1,000.00
$2,000.00
$163,200.00

$125,500.00
$0.00
$6,000.00
$8,500.00
$2,000.00
$10,000.00
$15,000.00
$84,000.00
$30,000.00
$15,000.00
$15,000.00
$1,700.00
$3,000.00
$0.00
$1,000.00
$2,000.00
$160,200.00

$127,500.00
$0.00
$6,000.00
$8,500.00
$2,000.00
$10,000.00
$15,000.00
$86,000.00
$30,000.00
$15,000.00
$15,000.00
$1,700.00
$3,000.00
$0.00
$1,000.00
$2,000.00
$162,200.00

$198,868.41

$235,567.25

$240,285.94

$240,902.39

$245,815.03

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 53 of 78

Name
DDA INFRASTRUCTURE PROJECTS
OPERATING EXPENDITURES
STREETSCAPE REPR & MAINTENANCE
MISCELLANEOUS
Total OPERATING EXPENDITURES:
CAPITAL OUTLAY
NON-MOTORIZED PATHWAYS
Total CAPITAL OUTLAY:
Total DDA INFRASTRUCTURE PROJECTS:

DDA Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

248-736.00-933.000
248-736.00-956.000

$37,099.01
$0.00
$37,099.01

$15,000.00
$5,000.00
$20,000.00

$10,000.00
$5,000.00
$15,000.00

$10,000.00
$5,000.00
$15,000.00

$10,000.00
$5,000.00
$15,000.00

248-736.00-974.010

$0.00
$0.00

$10,000.00
$10,000.00

$10,000.00
$10,000.00

$10,000.00
$10,000.00

$10,000.00
$10,000.00

$37,099.01

$30,000.00

$25,000.00

$25,000.00

$25,000.00

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Name
CAPITAL OUTLAY-DDA
CAPITAL OUTLAY
CAPITAL OUTLAY
LAND HELD FOR RESALE
FARMERS MARKET-2150 CEDAR
Total CAPITAL OUTLAY:

Account ID

248-903.00-970.000
248-903.00-971.010
248-903.00-971.134

Total CAPITAL OUTLAY-DDA:
2016 DDA DEVELOPMENT
CAPITAL OUTLAY
CAPITAL OUTLAY
Farm Market Expansion Project
Total CAPITAL OUTLAY:
Total 2016 DDA DEVELOPMENT:

DDA Fund

248-903.05-970.000

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$0.00
$0.00
$0.00
$0.00

$15,000.00
$200,000.00
$0.00
$215,000.00

$0.00
$200,000.00
$500,000.00
$700,000.00

$0.00
$200,000.00
$0.00
$200,000.00

$0.00
$200,000.00
$0.00
$200,000.00

$0.00

$215,000.00

$700,000.00

$200,000.00

$200,000.00

$154,278.39
$154,278.39

$500,000.00
$500,000.00
$500,000.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$154,278.39

$500,000.00

$0.00

$0.00

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
DEBT SERVICE TRANSFERS OUT
TRANSFERS OUT
TRANS OUT-2016 DDA DEVEL BONDS
TRANS OUT-REALIZE CEDAR BONDS
Total TRANSFERS OUT:

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$109,145.00
$808,043.76
$917,188.76

$107,173.00
$790,194.00
$897,367.00

$110,200.00
$777,193.76
$887,393.76

$107,480.00
$769,194.00
$876,674.00

$109,760.00
$760,894.00
$870,654.00

Total DEBT SERVICE TRANSFERS OUT:
Total Expenditures:

$917,188.76
$1,491,450.50

$897,367.00
$2,116,941.98

$887,393.76
$2,090,742.71

$876,674.00
$1,591,769.80

$870,654.00
$1,599,008.18

Net of Revenues and Expenditures

$1,735,909.56

$1,704,321.90

$1,306,235.49

$1,867,491.97

$1,923,782.82

DDA Fund

Account ID

248-906.00-995.395
248-906.00-995.397

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

8,448,193.54

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

8,448,193.54
$1,531,672.85
9,979,866.39

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

DDA Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

8,448,193.54
$1,704,321.90
10,152,515.44
10,152,515.44
$1,306,235.49
11,458,750.93
11,458,750.93
$1,867,491.97
13,326,242.90
13,326,242.90
$1,923,782.82
15,250,025.72

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
Revenue Source
TRANSFERS IN
TRANS IN FROM DELHI DDA
Total TRANSFERS IN:
Total Revenue Source:

Expenditures
DEBT SERVICE (Dept.)
DEBT SERVICE
PRINCIPAL-2016 DEVEL BONDS
PRINCIPAL-2017 REALIZE CEDAR BONDS
AGENT FEES-2016 DEVEL BONDS
AGENT FEES-2017 REALIZE CEDAR BONDS
INTEREST-2016 DEVEL BONDS
INTEREST-2017 REALIZE CEDAR BONDS
Total DEBT SERVICE:
Total DEBT SERVICE (Dept.):
Total Expenditures:
Net of Revenues and Expenditures

DDA Debt Service Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

394-000.00-699.248

$917,188.76
$917,188.76
$917,188.76

$897,367.00
$897,367.00
$897,367.00

$887,393.76
$887,393.76
$887,393.76

$876,674.00
$876,674.00
$876,674.00

$870,654.00
$870,654.00
$870,654.00

394-906.00-991.395
394-906.00-991.397
394-906.00-993.395
394-906.00-993.397
394-906.00-994.395
394-906.00-994.397

$75,000.00
$595,000.00
$500.00
$500.00
$33,645.00
$212,543.76
$917,188.76

$75,000.00
$595,000.00
$500.00
$500.00
$31,673.00
$194,694.00
$897,367.00

$80,000.00
$600,000.00
$500.00
$500.00
$29,700.00
$176,693.76
$887,393.76

$80,000.00
$610,000.00
$500.00
$500.00
$26,980.00
$158,694.00
$876,674.00

$85,000.00
$620,000.00
$500.00
$500.00
$24,260.00
$140,394.00
$870,654.00

$917,188.76
$917,188.76

$897,367.00
$897,367.00

$887,393.76
$887,393.76

$876,674.00
$876,674.00

$870,654.00
$870,654.00

$0.00

$0.00

$0.00

$0.00

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

-

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

$0.00
-

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

DDA Debt Service Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$0.00
$0.00
$0.00
$0.00
-

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Page 59 of 78

Name
Revenue Source
GRANTS AND REVENUE SHARING
State Grant
Total GRANTS AND REVENUE SHARING:
INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:
TRANSFERS IN
TRANS IN FROM GEN FUND
Total TRANSFERS IN:
Total Revenue Source:

CAPITAL PROJECTS FUND
CAPITAL OUTLAY
Fire Dept Renovation Construct
Fire Dept Renovation Operational
Total CAPITAL OUTLAY:
Total CAPITAL PROJECTS FUND:
Net of Revenues and Expenditures

Capital Projects Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

409-000.00-572.000

$6,611,795.45
$6,611,795.45

$205,488.01
$205,488.01

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

409-000.00-665.000

$6,202.33
$6,202.33

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

$0.00
$0.00

409-000.00-699.101

$345,517.06
$345,517.06
$6,963,514.84

$0.00
$0.00
$205,488.01

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

409-902.00-971.145
409-902.00-971.146

$7,489,007.58
$23,144.59
$7,512,152.17
$7,512,152.17

$205,898.01
($410.00)
$205,488.01
$205,488.01

$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00

$0.00
$0.00
$0.00
$0.00

($548,637.33)

$0.00

$0.00

$0.00

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

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Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

-

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

$0.00
-

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Capital Projects Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$0.00
$0.00
$0.00
$0.00
-

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 61 of 78

Name
Revenue Source
OTHER REVENUE
CAPITAL CONTRIBUTIONS
MISCELLANEOUS REVENUE
REFUNDS/REBATE/REIMBURSEMENTS
QEC (Honeywell Energy Improvements)
Miscellaneous
Total OTHER REVENUE:
NON BUSINESS LIC & PERMITS
SEWER PERMITS/FEES
Total NON BUSINESS LIC & PERMITS:
GRANTS AND REVENUE SHARING
FEDERAL GRANTS
IRA Solar Direct Pay
IRA Combined Heat and Power / Gas Storage
Direct Pay
STATE GRANTS
Total GRANTS AND REVENUE SHARING:

Sewer Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$0.00
$8,628.30
$84,303.38

$92,931.68

$0.00
$24,550.00
$126,746.33
$18,746.33
$108,000.00
$151,296.33

$0.00
$5,050.00
$81,823.79
$15,823.79
$66,000.00
$86,873.79

$0.00
$5,050.00
$80,213.46
$12,893.46
$67,320.00
$85,263.46

$0.00
$5,050.00
$78,535.45
$9,865.45
$68,670.00
$83,585.45

590-000.00-605.000

$113,270.00
$113,270.00

$11,200.00
$11,200.00

$16,500.00
$16,500.00

$17,000.00
$17,000.00

$17,510.00
$17,510.00

590-000.00-503.000

$21,627.04

$383,504.00
$383,504.00

$0.00
$0.00

$2,170,000.00
$0.00

$0.00
$0.00

$0.00

$0.00

$2,170,000.00

$0.00

$1,475.28
$384,979.28

$0.00
$0.00

$0.00
$2,170,000.00

$0.00
$0.00

590-000.00-674.000
590-000.00-677.000
590-000.00-687.000

590-000.00-572.000

$0.00
$21,627.04

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 62 of 78

Name
CHARGES FOR SERVICE
SEWER USER CHARGES
BASIC SERVICE CHARGE
INDUSTRIAL PRETREATMENT CHARGE
YARD WASTE / LEAF BAG DISPOSAL REVENUE
Total CHARGES FOR SERVICE:
SALE OF FIXED ASSETS
SALE OF CAPITAL ASSETS
Old Vactor Truck
Total SALE OF FIXED ASSETS:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

590-000.00-607.000
590-000.00-609.000
590-000.00-613.000
590-000.00-617.000

$5,081,869.77
$3,300,893.30
$60,716.67
$5,773.50
$8,449,253.24

$5,103,040.00
$3,124,690.00
$62,060.00
$5,000.00
$8,294,790.00

$5,337,180.00
$3,269,180.00
$64,910.00
$5,000.00
$8,676,270.00

$5,582,690.00
$3,419,560.00
$67,900.00
$5,000.00
$9,075,150.00

$5,839,494.00
$3,576,860.00
$71,020.00
$5,000.00
$9,492,374.00

590-000.00-673.000

$0.00
$0.00

$0.00
$0.00
$0.00

$5,000.00
$5,000.00
$5,000.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

INTEREST AND RENTALS
INTEREST
SPEC ASST INTEREST
INVESMENT GAINS & LOSSES
RENTAL OF FARMLAND
Total INTEREST AND RENTALS:

590-000.00-665.000
590-000.00-665.080
590-000.00-669.000
590-000.00-670.000

$276,684.94
$301.85
$100,524.63
$12,765.00
$390,276.42

$100,000.00
$207.03
$0.00
$12,765.00
$112,972.03

$75,000.00
$106.53
$0.00
$12,765.00
$87,871.53

$50,000.00
$0.00
$0.00
$12,765.00
$62,765.00

$50,000.00
$0.00
$0.00
$12,765.00
$62,765.00

BOND/LEASE PROCEEDS
BOND PROCEEDS*
PREMIUM ON BOND
Total BOND/LEASE PROCEEDS:

Budget Purpose Only
590-000.00-697.000

$0.00
$1,679.84
$1,679.84

$8,070,000.00
$14,233.50
$8,084,233.50

$0.00
$23,200.39
$23,200.39

$14,000,000.00
$23,200.39
$14,023,200.39

$0.00
$23,200.39
$23,200.39

TRANSFERS IN
TRANSFER IN
XFER IN FROM GEN FUND: STORMWATER ALLOC
Total TRANSFERS IN:

590-000.00-699.001
590-000.00-699.130

$29,480.49
$76,242.57
$105,723.06

$10,000.00
$76,320.00
$86,320.00

$5,540.47
$49,430.00
$54,970.47

$0.00
$51,910.00
$51,910.00

$25,422.50
$54,506.00
$79,928.50

$9,174,761.28

$17,125,791.14

$8,950,686.18

$25,485,288.85

$9,759,363.34

Total Revenue Source:

Sewer Fund

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 63 of 78

Name
Expenditures
ADMINISTRATION & OVERHEAD
SALARIES
BOARD OF APPEALS-PER DIEM
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
UNEMPLOYMENT-REIMBURSEMENT
Total BENEFITS:
OPERATING EXPENDITURES
OFFICE SUPPLIES
COMPUTER EXPENSE
LEGAL FEES
Township Attorney
Municipal / Environmental Law
POSTAGE
AUDIT FEES
INSURANCE & BONDS
CONTRACTUAL SERVICES
Financial Consultant
Employee Assistance Program
KCI (mails sewer bills)
Actuarial Study (every 2 years)
Actuarial Study Audit (every 8 years)
RETIREE'S BENEFITS
PUBLISHING/LEGAL NOTICES
MISCELLANEOUS
Total OPERATING EXPENDITURES:
TRANSFERS OUT
XFER OUT TO GEN FUND: GF SUPPORT ALLOC
Total TRANSFERS OUT:
Total ADMINISTRATION & OVERHEAD:

Sewer Fund

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

590-548.00-705.000

$0.00
$0.00

$600.00
$600.00

$600.00
$600.00

$600.00
$600.00

$600.00
$600.00

590-548.00-715.000
590-548.00-720.000

$0.00
$0.00
$0.00

$50.00
$6,000.00
$6,050.00

$50.00
$6,000.00
$6,050.00

$50.00
$6,000.00
$6,050.00

$50.00
$6,000.00
$6,050.00

590-548.00-726.000
590-548.00-740.010
590-548.00-801.000

$993.42
$643.48
$18,000.00

590-548.00-803.000
590-548.00-807.000
590-548.00-810.000
590-548.00-818.000

$39,990.79
$9,945.00
$81,642.60
$31,886.83

590-548.00-874.000
590-548.00-902.000
590-548.00-956.000

($304,844.07)
$0.00
$4.49
($121,737.46)

$1,000.00
$5,000.00
$26,000.00
$18,000.00
$8,000.00
$40,000.00
$8,970.00
$91,473.00
$41,184.00
$10,000.00
$700.00
$23,484.00
$5,000.00
$2,000.00
$4,200.00
$1,000.00
$2,500.00
$221,327.00

$1,000.00
$5,000.00
$38,745.00
$18,900.00
$19,845.00
$42,000.00
$9,165.00
$97,879.00
$37,210.00
$10,300.00
$721.00
$24,189.00
$2,000.00
$0.00
$4,200.00
$1,000.00
$2,500.00
$238,699.00

$1,000.00
$5,000.00
$40,682.00
$19,845.00
$20,837.00
$44,100.00
$9,360.00
$102,770.00
$41,330.00
$10,610.00
$745.00
$24,915.00
$5,060.00
$0.00
$4,200.00
$1,000.00
$2,500.00
$251,942.00

$1,000.00
$5,000.00
$42,716.00
$20,837.00
$21,879.00
$46,305.00
$9,555.00
$107,909.00
$39,570.00
$10,928.00
$767.00
$25,663.00
$2,212.00
$0.00
$4,200.00
$1,000.00
$2,500.00
$259,755.00

590-548.00-995.101

$421,020.00
$421,020.00

$470,990.37
$470,990.37

$484,484.10
$484,484.10

$498,390.27
$498,390.27

$508,218.53
$508,218.53

$299,282.54

$698,967.37

$729,833.10

$756,982.27

$774,623.53

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2028 Forecasted

2029 Forecasted

Page 64 of 78

Name
DEPRECIATION AND AMORTIZATION (Dept.)
DEPRECIATION AND AMORTIZATION
DEPRECIATION
LOSS ON DISPOSAL OF FIX ASSETS
Total DEPRECIATION AND AMORTIZATION:
Total DEPRECIATION AND AMORTIZATION (Dept.):

Sewer Fund

Account ID

2025 Actuals

590-548.05-968.000
590-548.05-968.001

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$2,929,081.79
$214,858.13
$3,143,939.92

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$0.00
$0.00
$0.00

$3,143,939.92

$0.00

$0.00

$0.00

$0.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 65 of 78

Name
DEPT OF PUBLIC SERVICE
SALARIES
SALARIES
Salaries, Calculated
Shift Premium
Vacation Payout
PART TIME HELP
Seasonal
Permanent
OVERTIME
On Call
Overtime
Total SALARIES:
BENEFITS
SOCIAL SECURITY/MEDICARE
FICA, Calculated
Adt'l FICA (7.65% of All Other Salary)
HEALTH INSURANCE
DENTAL INSURANCE
LIFE INSURANCE
PENSION CONTRIBUTION
DISABILITY INSURANCE
WORKERS COMP
Total BENEFITS:

Sewer Fund

Account ID

2025 Actuals

590-558.00-703.000

$1,301,280.37

590-558.00-703.005

$63,505.82

590-558.00-703.010

$126,581.82

$1,491,368.01

590-558.00-715.000

$110,572.42

590-558.00-716.000
590-558.00-716.010
590-558.00-717.000
590-558.00-718.000
590-558.00-719.000
590-558.00-724.000

$335,419.75
$14,759.31
$6,545.09
$153,514.01
$10,852.35
$5,959.02
$637,621.95

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$1,356,832.11
$1,346,489.72
$1,240.00
$9,102.39
$104,859.00
$66,619.00
$38,240.00
$135,768.00
$54,072.00
$81,696.00
$1,597,459.11

$1,380,765.15
$1,370,112.49
$1,277.20
$9,375.46
$107,690.00
$68,418.00
$39,272.00
$139,434.00
$55,532.00
$83,902.00
$1,627,889.15

$1,444,029.44
$1,433,057.19
$1,315.52
$9,656.73
$110,930.00
$70,475.00
$40,455.00
$143,617.00
$57,198.00
$86,419.00
$1,698,576.44

$1,494,339.05
$1,483,037.63
$1,354.99
$9,946.43
$114,258.00
$72,589.00
$41,669.00
$147,926.00
$58,914.00
$89,012.00
$1,756,523.05

$123,945.23
$104,746.07
$19,199.16
$427,100.00
$16,813.20
$7,109.47
$168,311.22
$11,983.76
$17,398.57
$772,661.45

$126,273.13
$106,553.22
$19,719.91
$439,446.81
$18,465.40
$7,234.19
$171,264.06
$12,194.00
$17,711.74
$792,589.33

$131,680.71
$111,368.49
$20,312.22
$439,446.81
$18,465.40
$7,234.19
$179,132.15
$12,754.21
$18,503.92
$807,217.39

$136,113.62
$115,191.99
$20,921.63
$439,446.81
$18,465.40
$7,234.19
$185,379.70
$13,199.03
$19,127.10
$818,965.85

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 66 of 78

Name

Account ID
OPERATING EXPENDITURES
OFFICE SUPPLIES
Copier Contract and Excess Rate
Printing Supplies
Miscellaneous Office Supplies
CERTIFICATION
GASOLINE
DIESEL FUEL FOR GENERATOR
Standby Power
UNIFORMS
Uniform Cleaning
Uniform Rental
Coats, Shirts, and Pants
COMPUTER EXPENSES
Microsoft Office 365
Tech/Software Support WInCan
Tech/Software Support GIS
Software Upgrades
Facility Dude
Computer Hardware (New Computers)
ASK-Support-Maint.-Backup System
OTHER OPERATING EXPENSES
Tools
Shop suppies, Parts Washer, Batteries
Battery Backups
Sampling Tubing
Cylinder Rental
Equipment
Misc and Sheep
LABORATORY SUPPLIES
Lab Chemicals
Glassware
Containers
Equipment
Supplies

Sewer Fund

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

590-558.00-726.000

$3,248.19

590-558.00-728.000
590-558.00-730.000
590-558.00-732.000

$900.00
$24,039.61
$3,349.10

590-558.00-734.000

$12,431.18

590-558.00-740.010

$53,559.23

590-558.00-741.000

$31,761.60

590-558.00-742.000

$54,788.40

$8,231.00
$3,087.00
$2,058.00
$3,086.00
$900.00
$40,000.00
$6,520.00
$6,520.00
$15,538.00
$3,724.00
$7,558.00
$4,256.00
$73,976.00
$9,900.00
$15,750.00
$14,934.00
$4,000.00
$3,132.00
$11,760.00
$14,500.00
$46,750.00
$14,500.00
$2,050.00
$2,500.00
$6,000.00
$4,200.00
$12,500.00
$5,000.00
$62,890.00
$33,991.00
$5,665.00
$5,665.00
$11,338.00
$6,231.00

$8,460.00
$3,170.00
$2,120.00
$3,170.00
$900.00
$41,080.00
$6,696.00
$6,696.00
$15,960.00
$3,825.00
$7,760.00
$4,375.00
$75,630.00
$9,900.00
$16,172.00
$15,340.00
$4,000.00
$3,218.00
$12,080.00
$14,920.00
$55,540.00
$14,892.00
$2,105.00
$2,568.00
$6,162.00
$4,313.00
$19,500.00
$6,000.00
$64,590.00
$34,918.00
$5,818.00
$5,818.00
$11,636.00
$6,400.00

$8,890.00
$3,328.50
$2,233.00
$3,328.50
$900.00
$43,140.00
$7,040.00
$7,040.00
$16,760.00
$4,017.00
$8,143.00
$4,600.00
$79,142.00
$9,900.00
$17,000.00
$16,107.00
$4,400.00
$3,385.00
$12,684.00
$15,666.00
$49,088.00
$15,225.00
$2,153.00
$2,625.00
$6,300.00
$4,410.00
$13,125.00
$5,250.00
$67,820.00
$36,664.00
$6,109.00
$6,109.00
$12,218.00
$6,720.00

$9,335.00
$3,495.00
$2,345.00
$3,495.00
$900.00
$45,297.00
$7,392.00
$7,392.00
$17,598.00
$4,218.00
$8,550.00
$4,830.00
$83,382.00
$9,900.00
$17,850.00
$16,915.00
$4,650.00
$3,555.00
$14,012.00
$16,500.00
$51,542.00
$15,986.00
$2,261.00
$2,756.00
$6,615.00
$4,631.00
$13,781.00
$5,512.00
$71,210.00
$38,497.00
$6,414.00
$6,414.00
$12,829.00
$7,056.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

Page 67 of 78

Name
TREATMENT CHEMICALS
Hydrogen Sulfide (Calcium Nitrate)
Ferric Chloride
Hypochlorite (Liquid)
Sodium Bisulfite
Carbon Media
Acetic Acid
De scale and BTI
OFF-SITE LAB TESTING
Inf/Effluent/Sludge Scans
WET Testing
Non Domestic User Testing
Biosolids Testing
Ultra-trace Mercury
Gas Testing
PFAS Testing
Miscellaneous
SAFETY EQUIPMENT AND SUPPLIES
Req. Safety Equip (Glasses, Boots)
Req Protective Clothing
Fit Testing
Respirator Equipment
Gloves
Training Supplies
Gas Monitors
Misc & Equipment Mtc
ENGINEERING SERVICES
POTW Support
Collection System Support
Site Plan Review Support
Construct Inspection Support (Lead Inspect)
Engineering Projects/Proposals

Sewer Fund

Account ID
590-558.00-743.000

2025 Actuals
$355,704.82

590-558.00-745.000

$19,243.45

590-558.00-775.003

$13,998.13

590-558.00-805.000

$68,291.42

2026 Projected
$438,800.00
$80,000.00
$160,000.00
$80,000.00
$20,000.00
$27,500.00
$50,000.00
$21,300.00
$38,040.00
$6,500.00
$2,700.00
$4,322.00
$5,000.00
$3,850.00
$10,804.00
$2,702.00
$2,162.00
$33,010.00
$5,145.00
$2,058.00
$1,029.00
$6,029.00
$5,145.00
$1,029.00
$10,000.00
$2,575.00
$83,000.00
$10,000.00
$15,000.00
$18,000.00
$10,000.00
$30,000.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted
$608,240.00
$84,000.00
$168,000.00
$84,000.00
$21,000.00
$28,875.00
$200,000.00
$22,365.00
$39,070.00
$6,676.00
$2,773.00
$4,438.00
$5,135.00
$3,960.00
$11,095.00
$2,774.00
$2,219.00
$33,950.00
$5,295.00
$2,117.00
$1,059.00
$6,203.00
$5,293.00
$1,058.00
$10,270.00
$2,655.00
$105,000.00
$10,000.00
$20,000.00
$10,000.00
$45,000.00
$20,000.00

2028 Forecasted
$638,652.00
$88,200.00
$176,400.00
$88,200.00
$22,050.00
$30,036.00
$210,000.00
$23,766.00
$41,024.00
$7,010.00
$2,912.00
$4,660.00
$5,392.00
$4,158.00
$11,650.00
$2,912.00
$2,330.00
$35,650.00
$5,560.00
$2,223.00
$1,112.00
$6,514.00
$5,558.00
$1,111.00
$10,784.00
$2,788.00
$110,250.00
$10,500.00
$21,000.00
$10,500.00
$47,250.00
$21,000.00

2029 Forecasted
$670,585.00
$92,610.00
$185,220.00
$92,610.00
$23,153.00
$31,538.00
$220,500.00
$24,954.00
$43,075.00
$7,360.00
$3,060.00
$4,893.00
$5,660.00
$4,366.00
$12,233.00
$3,058.00
$2,445.00
$37,433.00
$5,838.00
$2,334.00
$1,168.00
$6,840.00
$5,836.00
$1,167.00
$11,323.00
$2,927.00
$115,763.00
$11,025.00
$22,050.00
$11,025.00
$49,613.00
$22,050.00

Page 68 of 78

Name
CONTRACTUAL SERVICES
Actuarial Study Audit - every 8 years
Shipping UPS
Miss Dig Membership
MiDeal Membership
Safety Kleen
Miscellaneous
LAND APPLICATION
Sludge Hauling
Lagoon/Digester Cleaning
SOLID WASTE DISPOSAL
Granger Landfill
Refuse Removal - Garbage
Drying Bed Disposal - Vactor Waste
Screening Debris
UTILITY NETWORK COMMUNICATIONS
Meraki Network Equipment License Renewal
Fiber Service
Network Security & Administration
Control Programming Support (incl. LS)
Software Update and server
Fiber Optic convertors, fiber plcs
Verizon
Amonia Nitrogen and DO Probes
TELEPHONE/COMMUNICATIONS
Land Lines - ACD.net
Cellular Phones
Equipment & Maintenance
MILEAGE

Sewer Fund

Account ID
590-558.00-818.000

2025 Actuals
$8,027.80

590-558.00-818.220

$80,184.23

590-558.00-818.225

$20,037.72

590-558.00-852.000

$177,583.21

590-558.00-853.000

$25,678.99

590-558.00-870.000

$508.90

2026 Projected
$28,485.00
$2,475.00
$3,602.00
$7,115.00
$236.00
$1,500.00
$13,557.00
$164,290.00
$107,633.00
$56,657.00
$28,960.00
$2,000.00
$8,000.00
$10,960.00
$8,000.00
$244,070.00
$0.00
$80,000.00
$38,000.00
$85,000.00
$9,000.00
$30,870.00
$1,200.00
$0.00
$23,030.00
$8,000.00
$14,000.00
$1,030.00
$2,000.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted
$14,540.00
$0.00
$3,698.00
$8,000.00
$237.00
$1,545.00
$1,060.00
$168,730.00
$110,545.00
$58,185.00
$29,740.00
$2,054.00
$8,216.00
$11,254.00
$8,216.00
$280,130.00
$0.00
$80,000.00
$39,900.00
$87,295.00
$10,000.00
$31,700.00
$1,235.00
$30,000.00
$23,660.00
$8,216.00
$14,378.00
$1,066.00
$2,500.00

2028 Forecasted
$15,267.00
$0.00
$3,883.00
$8,400.00
$249.00
$1,622.00
$1,113.00
$177,167.00
$116,072.00
$61,095.00
$31,227.00
$2,157.00
$8,627.00
$11,817.00
$8,626.00
$294,137.00
$19,800.00
$84,000.00
$41,985.00
$91,660.00
$10,500.00
$33,285.00
$1,297.00
$11,610.00
$24,843.00
$8,627.00
$15,096.00
$1,120.00
$2,625.00

2029 Forecasted
$16,030.00
$0.00
$4,077.00
$8,820.00
$262.00
$1,703.00
$1,168.00
$186,025.00
$121,875.00
$64,150.00
$32,788.00
$2,265.00
$9,058.00
$12,408.00
$9,057.00
$308,843.00
$0.00
$88,200.00
$50,000.00
$103,303.00
$31,025.00
$34,950.00
$1,365.00
$0.00
$26,085.00
$9,058.00
$15,851.00
$1,176.00
$2,756.00

Page 69 of 78

Name
COMMUNITY OUTREACH PROGRAMS
Brush Drop Off
Community Garden
Miscellaneous
UTILITIES - WATER
Metered Water
Hydrant Water Permit
UTILITIES - SEWER
UTILITIES - ELECTRIC
UTILITIES - GAS
REGULATORY FEES
NPDES Permit Fee
Sludge Hauling Fee
Ingham Co P2 Reporting Fee
Water Use Reporting Fee
BUILDING MAINTENANCE & REPAIRS
Bldg. Maint. Supplies
Ground Maint. Supplies
Filters
HVAC Pumps & Motors
Janitorial Supplies
Barn
Miscellaneous
REPAIRS & MAINTENANCE - L.S.
Equipment maintenance
Generator maintenance
Facility maintenance
Planned projects
REPAIRS & MAINTENANCE - C.S.
Manhole Repairs
Contracted Sewer Cleaning
Lead Repairs
Sewer Repair from Construction

Sewer Fund

Account ID
590-558.00-880.000

2025 Actuals
$21,327.41

590-558.00-921.030

$20,639.49

590-558.00-921.035
590-558.00-921.040
590-558.00-921.045
590-558.00-928.000

$2,634.72
$289,339.57
$73,882.49
$9,214.64

590-558.00-930.000

$26,632.00

590-558.00-930.015

$141,273.27

590-558.00-930.016

$79,932.20

2026 Projected
$21,000.00
$17,000.00
$2,000.00
$2,000.00
$27,500.00
$20,000.00
$7,500.00
$2,936.00
$175,000.00
$120,000.00
$11,721.00
$5,500.00
$3,316.00
$2,705.00
$200.00
$29,000.00
$5,000.00
$3,000.00
$4,000.00
$1,000.00
$4,000.00
$1,000.00
$11,000.00
$133,300.00
$21,278.00
$45,000.00
$17,022.00
$50,000.00
$110,780.00
$10,640.00
$2,128.00
$62,000.00
$36,012.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted
$21,570.00
$17,460.00
$2,055.00
$2,055.00
$29,480.00
$21,600.00
$7,880.00
$3,071.00
$186,375.00
$129,600.00
$12,900.00
$6,050.00
$3,650.00
$2,980.00
$220.00
$19,000.00
$5,000.00
$3,000.00
$4,000.00
$1,000.00
$4,000.00
$1,000.00
$1,000.00
$137,490.00
$21,855.00
$48,150.00
$17,485.00
$50,000.00
$110,100.00
$10,930.00
$2,185.00
$60,000.00
$36,985.00

2028 Forecasted
$22,649.00
$18,333.00
$2,158.00
$2,158.00
$30,954.00
$22,680.00
$8,274.00
$3,225.00
$201,285.00
$139,968.00
$13,545.00
$6,353.00
$3,833.00
$3,129.00
$230.00
$19,950.00
$5,250.00
$3,150.00
$4,200.00
$1,050.00
$4,200.00
$1,050.00
$1,050.00
$144,365.00
$22,948.00
$50,558.00
$18,359.00
$52,500.00
$115,605.00
$11,477.00
$2,294.00
$63,000.00
$38,834.00

2029 Forecasted
$23,781.00
$19,250.00
$2,266.00
$2,265.00
$32,502.00
$23,814.00
$8,688.00
$3,386.00
$217,388.00
$151,165.00
$14,222.00
$6,671.00
$4,025.00
$3,285.00
$241.00
$20,948.00
$5,513.00
$3,308.00
$4,410.00
$1,103.00
$4,410.00
$1,102.00
$1,102.00
$151,583.00
$24,095.00
$53,086.00
$19,277.00
$55,125.00
$121,385.00
$12,051.00
$2,409.00
$66,150.00
$40,775.00

Page 70 of 78

Name
EQUIPMENT MAIN & REPAIR
Pump maintenance/repair
Vac truck parts/nozzles
Camera Truck
Oil Lubricants
CHP restock parts
Belts, valves, piping
Process equipment repair/replacement
Msic Equipment Repair
BLDG MAIN & REPAIR-CONTRACTED
Pest Control
Alarm Safety System
Fire Extinguishers / Fire Suppression
Electrical
HVAC Service Contract
HVAC Repairs
Water System Repairs
Cleaning Service
Overhead Doors, Gates & Fence
Miscellaneous
EQUIPMENT MAIN/REPR-CONTRACTED
Boilers
Generators
Lift Trucks
Vactor
Electrical
Blower/Chiller/Pump Repair
Lab Equipment/samplers/gas analyzer
Nissen
Piping/Valve Replacement
Miscellaneous
Camera and Cutter Truck

Sewer Fund

Account ID
590-558.00-930.020

2025 Actuals
$238,388.02

590-558.00-930.040

$101,081.89

590-558.00-930.050

$176,057.48

2026 Projected
$208,290.00
$80,000.00
$8,000.00
$3,000.00
$11,000.00
$20,000.00
$26,000.00
$50,000.00
$10,290.00
$235,990.00
$3,500.00
$4,000.00
$4,500.00
$60,000.00
$70,000.00
$47,750.00
$1,000.00
$26,240.00
$15,000.00
$4,000.00
$140,840.00
$11,840.00
$25,000.00
$10,000.00
$10,000.00
$5,000.00
$35,000.00
$6,000.00
$18,000.00
$10,000.00
$5,000.00
$5,000.00

3. 2027 Draft Budget - Pre-Budget Workshop.xlsm

2027 Budgeted
$217,210.00
$85,200.00
$8,216.00
$3,085.00
$11,550.00
$20,540.00
$26,702.00
$51,350.00
$10,567.00
$154,460.00
$3,600.00
$2,568.00
$4,625.00
$35,000.00
$35,000.00
$34,722.00
$1,000.00
$26,945.00
$7,000.00
$4,000.00
$190,078.00
$12,155.00
$26,250.00
$10,270.00
$10,270.00
$5,135.00
$35,945.00
$6,162.00
$58,486.00
$10,270.00
$5,135.00
$10,000.00

2028 Forecasted
$228,071.00
$89,460.00
$8,627.00
$3,240.00
$12,128.00
$21,567.00
$28,036.00
$53,918.00
$11,095.00
$162,183.00
$3,775.00
$2,696.00
$4,856.00
$36,750.00
$36,750.00
$36,461.00
$1,050.00
$28,295.00
$7,350.00
$4,200.00
$360,234.00
$12,763.00
$27,563.00
$10,784.00
$10,784.00
$5,500.00
$37,743.00
$6,470.00
$222,060.00
$10,900.00
$5,392.00
$10,275.00

2029 Forecasted
$239,474.00
$93,963.00
$9,058.00
$3,425.00
$12,735.00
$22,645.00
$29,438.00
$56,650.00
$11,560.00
$170,292.00
$3,964.00
$2,839.00
$5,099.00
$38,585.00
$38,588.00
$38,280.00
$1,102.00
$29,707.00
$7,718.00
$4,410.00
$163,040.00
$13,240.00
$27,500.00
$11,000.00
$11,000.00
$6,500.00
$38,500.00
$7,000.00
$19,800.00
$11,000.00
$6,500.00
$11,000.00

Page 71 of 78

Name
VEHICLE REPAIR/MAINTENANCE
Oil Changes
Repairs
Tire Replacement
MISCELLANEOUS
Physicals/Vaccinations
CDL Consortium
Miscellaneous
EDUCATION & TRAINING
PACP and MMII training and certification
MWEA/DEQ Courses & Seminars
MWEA & WEF Memberships
MWEA Annual Conference
MWEA Administrators Conferences
References & Periodicals
WEF National Conferences
Recertifications
GIS Membership
CDL Training
EDUCATION & TRAIN-SAFETY PGM.
Safety Training
Safety Conferences
TWP PROP-DRAIN/TAX/SAD
Total OPERATING EXPENDITURES:
Total DEPT OF PUBLIC SERVICE:

Sewer Fund

Account ID
590-558.00-931.000

2025 Actuals
$7,841.62

$231.70
$2,166,742.85

2026 Projected
$11,800.00
$1,800.00
$5,000.00
$5,000.00
$5,200.00
$2,500.00
$700.00
$2,000.00
$23,460.00
$6,383.00
$5,000.00
$4,255.00
$3,724.00
$1,277.00
$905.00
$0.00
$1,596.00
$320.00
$0.00
$11,950.00
$10,875.00
$1,075.00
$3,176.00
$2,610,433.00

2027 Budgeted
$12,390.00
$1,890.00
$5,250.00
$5,250.00
$5,200.00
$2,500.00
$700.00
$2,000.00
$34,440.00
$6,556.00
$5,135.00
$4,370.00
$3,825.00
$1,320.00
$929.00
$7,000.00
$1,632.00
$330.00
$3,343.00
$12,020.00
$10,927.00
$1,093.00
$3,262.00
$2,853,062.00

2028 Forecasted
$13,010.00
$1,985.00
$5,512.00
$5,513.00
$5,460.00
$2,625.00
$735.00
$2,100.00
$36,162.00
$6,884.00
$5,392.00
$4,589.00
$4,016.00
$1,386.00
$976.00
$7,350.00
$1,714.00
$345.00
$3,510.00
$12,621.00
$11,473.00
$1,148.00
$3,340.00
$3,156,249.00

2029 Forecasted
$13,660.00
$2,085.00
$5,787.00
$5,788.00
$5,733.00
$2,756.00
$772.00
$2,205.00
$37,970.00
$7,228.00
$5,662.00
$4,819.00
$4,217.00
$1,455.00
$1,025.00
$7,718.00
$1,800.00
$360.00
$3,686.00
$13,252.00
$12,047.00
$1,205.00
$3,507.00
$3,109,327.00

590-558.00-956.000

$2,932.77

590-558.00-960.000

$19,642.88

590-558.00-960.015

$2,354.72

590-558.00-962.000

$4,295,732.81

$4,980,553.56

$5,273,540.48

$5,662,042.83

$5,684,815.90

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Name
Account ID
CAPITAL IMPROVEMENTS
CAPITAL OUTLAY
Grit Improvements
590-578.01-986.341
Evoqua Cover Replacement
590-578.01-986.342
Solids Handling Building
590-578.01-986.355
Sludge Dewatering
590-578.01-986.359
Concentrated Waste Handling
590-578.01-986.361
Combined Heat and Power (Biogas Utilization)
590-578.01-986.363
Biogas Storage
590-578.01-986.366
Generator Interconnection
590-578.01-986.367
Barn Replacement
590-578.01-986.370
Dissolved Air Flotation Unit
590-578.01-986.372
Pinetree Road Forcemain replace
590-578.01-986.373
Thermo Tank 1 rehab
590-578.01-986.374
Thermo Tank 2 rehab
590-578.01-986.375
ST. LAWRENCE GENERATOR
590-578.01-986.377
LIFT STATION D SCREEN
590-578.01-986.378
REPLACE MICROSCOPE AND CAMERA
590-578.01-986.379
REPLACE OUTDATED PLC EQUIPMENT
590-578.01-986.380
REPLACE MUFFLE FURNACE
590-578.01-986.381
REPLACE PUSH CAMERA
590-578.01-986.382
TERITARY PUMP #3
590-578.01-986.383
2003 GORMAN RUPP PUMP
590-578.01-986.384
REPLACE RAW SLUDGE PUMP
590-578.01-986.385
CAMERA TRUCK UPGRADE CAMERA REEL
590-578.01-986.386
PINE TREE LIFT STATION PUMP REPLACEMENT
REPLACE AERATION BLOWER
MEADOWRIDGE LIFT STATION GENERATOR
2026 POTW MASONRY REPAIRS
PLEASANT RIVER LIFT STATION
COMBINATION SEWER TRUCK
VEHICLES
CONCRETE REPAIRS
ROOF REPAIRS AND REPLACEMENTS
ROADWAY REPAIRS AND REPLACEMENTS
COLLECTION SYSTEM IMPROVEMENTS
Total CAPITAL OUTLAY:
Total CAPITAL IMPROVEMENTS:

Sewer Fund

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$664,180.00
$110,000.00
$3,000.00
$0.00
$41,022.00
$179,155.00
$1,067,845.00
$250,000.00
$0.00
$90,000.00
$0.00
$206,100.00
$0.00
$52,000.00
$688,830.00
$10,000.00
$100,000.00
$17,000.00
$13,247.48
$50,000.00
$0.00
$60,000.00
$300,000.00

$933,595.00
$675,000.00
$0.00
$0.00
$0.00
$0.00
$1,025,000.00
$858,500.00
$0.00
$0.00
$0.00
$276,950.00
$483,050.00
$0.00
$74,470.00
$0.00
$100,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$143,630.00
$225,000.00
$0.00
$900,000.00
$0.00
$0.00
$0.00
$2,430,000.00
$105,000.00
$0.00
$140,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$100,000.00
$0.00
$0.00
$0.00
$75,000.00
$90,000.00
$0.00

$0.00
$0.00
$0.00
$8,000,000.00
$0.00
$0.00
$0.00
$0.00
$1,395,000.00
$0.00
$2,860,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$100,000.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

590-578.01-986.387

$0.00

$420,000.00

$0.00

$0.00

$0.00

590-578.01-986.388
590-578.01-986.389
590-578.01-986.390
590-578.01-986.391
590-578.01-986.392
590-578.01-986.900
590-578.01-986.905
590-578.01-986.910
590-578.01-986.915
590-578.01-986.920

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$235,323.00
$2,000.00
$167,000.00
$315,990.00
$602,000.00
$175,000.00
$0.00
$70,000.00
$115,000.00
$212,320.00
$6,217,012.48

$396,147.00
$0.00
$0.00
$0.00
$0.00
$75,000.00
$100,000.00
$0.00
$0.00
$150,000.00
$5,147,712.00

$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$100,000.00
$100,000.00
$0.00
$150,000.00
$4,558,630.00

$0.00
$0.00
$0.00
$0.00
$0.00
$160,000.00
$100,000.00
$0.00
$0.00
$150,000.00
$12,765,000.00

$0.00

$6,217,012.48

$5,147,712.00

$4,558,630.00

$12,765,000.00

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Name
G.O. BOND INDEBTEDNESS
DEBT SERVICE
MISCELLANEOUS
PRINCIPAL
SRF Load #1 5279-01
QEC (Honeywell Energy Imp.) Bond
SRF Loan #2 5403-01
2018 G.O. Bond
SRF Loan #3 5769-01
2026 Capital Improvement Bond
Estimate for 2028 New Bond Issue
PRINCIPAL - SOLAR PANEL INSTALL PURCH AG
PAYING AGENT FEES
INTEREST
SRF Loan #1 5279-01
QEC (Honeywell Energy Imp.) Bond
SRF Loan #2 543-01
2018 G.O. Bond
SRF Loan #3 5769-01
2026 Capital Improvement Bond
Estimate for 2028 New Bond Issue
INTEREST - SOLAR PANEL INSTALL PURCH AG
Total DEBT SERVICE:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$0.00
$1,773,000.00
$560,000.00
$108,000.00
$465,000.00
$370,000.00
$270,000.00
$0.00
$0.00
$13,122.23
$1,500.00
$728,558.18
$18,362.50
$18,895.68
$68,437.50
$150,900.00
$108,187.50
$363,775.00
$0.00
$37,246.63
$2,553,427.04

$0.00
$1,811,600.00
$570,000.00
$111,600.00
$475,000.00
$380,000.00
$275,000.00
$0.00
$0.00
$16,407.63
$1,500.00
$687,971.48
$9,262.50
$15,396.48
$56,687.50
$139,725.00
$103,125.00
$363,775.00
$0.00
$36,708.75
$2,554,187.86

$0.00
$2,212,000.00
$0.00
$117,000.00
$490,000.00
$395,000.00
$285,000.00
$325,000.00
$600,000.00
$19,968.43
$1,500.00
$1,260,273.00
$0.00
$11,780.00
$44,625.00
$128,250.00
$97,968.00
$355,650.00
$622,000.00
$36,036.20
$3,529,777.63

590-588.01-956.000
590-588.01-991.000

$0.00
$0.00

590-588.01-991.398
590-588.01-993.000
590-588.01-994.000

$0.02
$500.00
$405,592.29

590-588.01-994.398

$53,273.18
$459,365.49

$161,135.56
$1,739,400.00
$555,000.00
$104,400.00
$455,000.00
$360,000.00
$265,000.00
$0.00
$0.00
$10,094.90
$1,500.00
$528,817.79
$27,381.00
$22,278.00
$79,938.00
$161,775.00
$113,156.00
$124,289.79
$0.00
$37,660.42
$2,478,608.67

Total G.O. BOND INDEBTEDNESS:
Total Expenditures:

$459,365.49
$8,198,320.76

$2,478,608.67
$14,375,142.08

$2,553,427.04
$13,704,512.62

$2,554,187.86
$13,531,842.96

$3,529,777.63
$22,754,217.06

Net of Revenues and Expenditures*

$976,440.52

$2,750,649.06

($4,753,826.44)

$11,953,445.89

($12,994,853.72)

*In 2027, Delhi Township expects to issue $5,510,000 in new bonds.
The Sewer Fund uses the modified accrual basis for budgeting but the accrual basis for accounting.

Sewer Fund

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Name
Fund Balance Analysis

Account ID

2025 Actual Ending Fund Balance

$

47,406,115.79

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

47,406,115.79
($3,489,681.77)
43,916,434.02

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Sewer Fund

$

$

$

$

$

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

47,406,115.79
$2,750,649.06
50,156,764.85
50,156,764.85
($4,753,826.44)
45,402,938.41
45,402,938.41
$11,953,445.89
57,356,384.30
57,356,384.30
($12,994,853.72)
44,361,530.58

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Name
Revenue Source
INTEREST AND RENTALS
INTEREST
INVESMENT GAINS & LOSSES
Total INTEREST AND RENTALS:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$2,068.26
$993,652.74
$995,721.00

$187,741.61
$27,516.46
$215,258.07

$182,109.36
$0.00
$182,109.36

$176,646.08
$0.00
$176,646.08

$171,346.70
$0.00
$171,346.70

$995,721.00

$215,258.07

$182,109.36

$176,646.08

$171,346.70

$166,158.24
$166,158.24

$202,000.00
$202,000.00

$220,000.00
$220,000.00

$240,000.00
$240,000.00

$260,000.00
$260,000.00

Total HUMAN RESOURCES (PERSONNEL):
Total Expenditures:

$166,158.24
$166,158.24

$202,000.00
$202,000.00

$220,000.00
$220,000.00

$240,000.00
$240,000.00

$260,000.00
$260,000.00

Net of Revenues and Expenditures

$829,562.76

$13,258.07

($37,890.64)

($63,353.92)

($88,653.30)

737-000.00-665.000
737-000.00-669.000

Total Revenue Source:

Expenditures
HUMAN RESOURCES (PERSONNEL)
OPERATING EXPENDITURES
RETIREMENT BENEFITS TO RETIREES
Total OPERATING EXPENDITURES:

737-270.00-874.000

Fund Balance Analysis
2025 Actual Ending Fund Balance

$

9,538,139.51

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

9,538,139.51
($157,866.15)
9,380,273.36

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

OPEB Trust Fund

$

$

$

$

$

9,538,139.51
$13,258.07
9,551,397.58
9,551,397.58
($37,890.64)
9,513,506.94
9,513,506.94
($63,353.92)
9,450,153.02
9,450,153.02
($88,653.30)
9,361,499.72

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Name
Revenue Source
INTEREST AND RENTALS
INTEREST
Total INTEREST AND RENTALS:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$3,284.31
$3,284.31

$3,000.00
$3,000.00

$3,000.00
$3,000.00

$3,000.00
$3,000.00

$3,000.00
$3,000.00

$3,284.31

$3,000.00

$3,000.00

$3,000.00

$3,000.00

$1,015.63
$1,015.63

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$1,000.00
$1,000.00

Total EXPENDITURES (NO DEPARTMENT):
Total Expenditures:

$1,015.63
$1,015.63

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$1,000.00
$1,000.00

$1,000.00
$1,000.00

Net of Revenues and Expenditures

$2,268.68

$2,000.00

$2,000.00

$2,000.00

$2,000.00

765-000.00-665.000

Total Revenue Source:

Expenditures
EXPENDITURES (NO DEPARTMENT)
OPERATING EXPENDITURES
GROUNDS MAINT AND REPAIR - CEMETERY
Total OPERATING EXPENDITURES:

765-000.01-930.017

Fund Balance Analysis
2025 Actual Ending Fund Balance

$

77,784.27

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

77,784.27
$0.00
77,784.27

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Falk Trust Fund

$

$

$

$

$

77,784.27
$2,000.00
79,784.27
79,784.27
$2,000.00
81,784.27
81,784.27
$2,000.00
83,784.27
83,784.27
$2,000.00
85,784.27

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Name
Revenue Source
OTHER REVENUE
SPECIAL ASSESSMT PAYMENTS
SPECIAL ASSM PYMTS-INTEREST
Total OTHER REVENUE:

Account ID

2025 Actuals

2026 Projected

2027 Budgeted

2028 Forecasted

2029 Forecasted

$21,904.13
$4,121.29
$26,025.42

$30,839.23
$7,823.36
$38,662.59

$32,023.43
$6,639.16
$38,662.59

$33,253.44
$5,409.15
$38,662.59

$34,530.11
$4,132.48
$38,662.59

$26,025.42

$38,662.59

$38,662.59

$38,662.59

$38,662.59

$25,000.00
$5,325.01
$30,325.01

$25,000.00
$4,615.00
$29,615.00

$25,000.00
$3,905.00
$28,905.00

$25,000.00
$3,195.00
$28,195.00

$25,000.00
$2,485.00
$27,485.00

Total DEBT SERVICE (Dept.):
Total Expenditures:

$30,325.01
$30,325.01

$29,615.00
$29,615.00

$28,905.00
$28,905.00

$28,195.00
$28,195.00

$27,485.00
$27,485.00

Net of Revenues and Expenditures

($4,299.59)

$9,047.59

$9,757.59

$10,467.59

$11,177.59

852-000.00-452.000
852-000.00-452.010

Total Revenue Source:

Expenditures
DEBT SERVICE (Dept.)
DEBT SERVICE
PRINCIPAL
INTEREST
Total DEBT SERVICE:

852-906.00-991.000
852-906.00-994.000

Fund Balance Analysis
2025 Actual Ending Fund Balance

$

79,798.01

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Current Budgeted Ending Fund Balance

$

79,798.01
$9,047.59
88,845.60

2026 Beginning Fund Balance
Net Revenue (Expenditure)
2026 Projected Ending Fund Balance

$

2027 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2027 Projected Ending Fund Balance

$

2028 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2028 Projected Ending Fund Balance

$

2029 Projected Beginning Fund Balance
Net Revenue (Expenditure)
2029 Projected Ending Fund Balance

$

Spec Assess Street Improve Debt

$

$

$

$

$

79,798.01
$9,047.59
88,845.60
88,845.60
$9,757.59
98,603.19
98,603.19
$10,467.59
109,070.78
109,070.78
$11,177.59
120,248.37

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Township Debt
Debt Service – All Funds
Fund / Debt Type /
Description

Original Debt

Maturity Date

Remaining
Principal,
Dec. 31, 2026

Principal Due in
2027

Interest Due in
2027

Total Payments
made during
2027

Qualified Energy
Conservation

$2,613,930

2031

$1,036,800

$192,000

$33,592

$225,592

Solar Panel

$2,295,927

2043

$1,609,827

$23,248

$65,987

$89,234

$348,220

2027

$81,982

$81,982

$5,893

$87,875

$1,600,000

2031

$1,600,000

$280,598

$69,480

$350,078

Subtotal, Governmental Funds, General Obligation

$4,328,609

$577,828

$174,952

$752,779

$150,000

$25,000

$3,905

$28,905

$150,000

$25,000

$3,905

$28,905

2044

$2,008,220

$292,782

$74,944

$367,726

Subtotal, Governmental Funds, Drain Assessments

$2,008,220

$292,782

$74,944

$367,726

Total Governmental Funds

$6,486,829

$895,610

$253,801

$1,149,410

Governmental Funds
General Obligation

Stryker
2026 Aerial Truck

Special Assessment
2017 Street Impr
SAD Bonds

$348,000

2032

Subtotal, Governmental Funds, Special Assessment
Drain Assessment
Gen'l Fund-Drain
Assessment

(Variable)

Sewer Fund
General Obligation
Qualified Energy
Conservation

$1,470,335

2031

$583,200

$108,000

$18,896

$126,896

2018 Sewer Bonds

$7,500,000

2037

$4,835,000

$370,000

$150,900

$520,900

Solar Panel

$1,295,949

2043

$908,676

$13,122

$37,247

$50,369

2026 Capital
Improvement Bonds

$8,070,000

2046

$8,070,000

$0

$181,888

$181,888

$14,396,876

$491,122

$388,931

$880,053

Subtotal, Sewer Fund, General Obligation
Revenue
2007 SRF

$9,850,000

2028

$1,130,000

$560,000

$18,363

$578,363

2010 SRF

$8,400,000

2032

$2,970,000

$465,000

$68,438

$533,438

2023 SRF

$6,300,000

2044

$5,770,000

$270,000

$96,222

$366,222

$9,870,000

$1,295,000

$183,023

$1,478,023

$24,266,876

$1,786,122

$571,954

$2,358,076

Subtotal, Sewer Fund, Revenue
Total Sewer Fund
DDA Fund
General Obligation
2016 DDA
Development Bond

$1,500,000

2035

$810,000

$80,000

$29,700

$109,700

2017 DDA Realize
Cedar Bonds

$6,750,000

2035

$5,555,000

$600,000

$176,694

$776,694

Subtotal, DDA Fund, General Obligation

$6,365,000

$680,000

$206,394

$886,394

Total DDA Fund

$6,365,000

$680,000

$206,394

$886,394

$37,118,705

$3,361,732

$1,032,149

$4,393,880

GRAND TOTAL

Delhi Charter Township | Budget Book 2027

Page 200