pentland township regular meeting agenda december 8 · pdf file ·...
TRANSCRIPT
PENTLAND TOWNSHIP
REGULAR MEETING
AGENDA
DECEMBER 8, 2015
Call to Order and Roll Call
Changes to the Agenda
Brief Public Comment
Approval of Minutes
Regular meeting of November 10, 2015
Approval of Bills
Treasurer’s Report
New Business:
Resolution 2015-08: to adopt a policy about Inspection of Records
Resolution 2015-09: to support EUP Regional Planning’s grant application
for Regional Prosperity Collaborative funds.
Old Business:
Wastewater agreement with the Village
County Club assessment - proceeding to Michigan Tax Tribunal
Future Hall Bookings
Liquor Inspection Reports
Water and Sewer Update
Open for Other Reports
Communications
Extended Public Comment
Next Regular Meeting
Adjournment
PENTLAND TOWNSHIP
REGULAR MEETING
November 10, 2015
Page 1 of 3 November 10, 2015
Tonight’s meeting was held at the Pentland Township Hall: 15474 M-28, Newberry, MI 49868.
The meeting was called to order at 7:00 pm by Supervisor Janet Maki.
Board members present: Jean Foley, Martin Lehto, Janet Maki, Gregory Rathje, and
August Walker. Absent: none.
Also present: Mike Richards, Utilities Superintendent; and Christine Rathje.
The Board added several items to the agenda under new business: a notice from the Liquor
Control Commission, the December Board of Review meeting, and the MTA conference in
January.
There was no brief public comment.
Clerk Rathje presented the minutes of the October 13, 2015, regular meeting.
Motion by Lehto, seconded by Walker, to approve the minutes. Ayes: All. Motion carried.
The bills were presented by Clerk Rathje.
Motion by Foley, seconded by Lehto, to approve the following five items in one motion:
1. No General Fund checks; Sewer Fund checks, and Water Fund checks, per Pentland
Township’s “Post Audit” policy. (No checks were written between the October and
November board meetings).
2. General Fund check numbers 1907 through 1947, and EFT04 for payment today.
3. Sewer Fund check numbers 5037 and 5038 for payments approved today.
4. Water Fund check number 6036 for payments approved today.
5. Transfer $75,391.42 from First National Bank of St. Ignace’s Municipal Account to the
Checking Account.
The vote on all of the above items - Ayes: All. Motion carried.
The Treasurer’s Report was read by Treasurer Foley. Motion by Lehto, seconded by Rathje, to
receive the Treasurer’s Report. Ayes: all. Motion carried.
The Board then moved on to new business.
Clerk Rathje shared a letter from the Liquor Control Commission (LCC) about an upcoming
change to the liquor license held by Ranae Carson at Pickleman’s Petro on M-28. She is adding
her husband, David Carson, to the license.
Page 2 of 3 November 10, 2015
There was unanimous consent that there was no need to send any input to the LCC (we have the
option to do so if we so choose). Not only does the Board not have any concerns about this
matter, in fact the Board sends Pickleman’s Petro its continued best wishes.
The Board then discussed the date for the December Board of Review. After discussion,
Supervisor Maki informed the Board that she will report back what the Board of Review’s
intentions will be about having a December meeting, if what date it would be (pending approval
of the Township Board).
The Board then discussed the upcoming MTA conference in January. It will be held at the
Renaissance Center in Detroit.
Supervisor Maki would like to take Deborah Burbach, our Administrative Assistant, with her to
the conference.
There was unanimous consent to adjust the General Fund Budget to accomplish this by taking
Treasurer’s training and education budget of $350.00 (with the Treasurer’s consent), and use it to
create a line item in the Administrative Assistant’s portion of the budget. This should cover
Deb’s registration costs for the conference.
There was a conversation about the cost for both Supervisor Maki and Deborah Burbach to
attend. Supervisor Maki will have more information next month about all of the costs to attend.
The Board then moved on to old business.
The Board then discussed the ongoing negotiations with the Village for a new wastewater
treatment agreement. Clerk Rathje informed the Board he has had several phone calls with our
lawyer and exchanged several emails with the Village about this. Matters are proceeding, albeit
slowly. Clerk Rathje will have another update next month.
The Board had a brief discussion about Newberry Country Club’s appeal to the Michigan Tax
Tribunal, including a proposal from our lawyer about his request to hire Terrance Oetzel, an
expert in the appraisal of golf courses and these kinds of cases with the State Tax Commission.
Motion by Rathje, seconded by Lehto, to direct our attorney to hire Terrance Oetzel to help our
case with the Tax Commission for an amount up to $2,500.00. Ayes: all. Motion carried.
The Board then had a happy conclusion to the matter of our township’s vacancy on the
Tahquamenon Area Recreation Authority (TARA). Supervisor Maki held the township’s seat on
that board until she resigned from TARA this summer.
Supervisor Maki reported to the Board good news that Randy Fretz has agreed to be our
township’s representative on the TARA board.
Motion by Foley, seconded by Rathje, to appoint Randy Fretz to the Tahquamenon Area
Recreation Authority board. Ayes: all. Motion carried.
Treasurer Foley reported one new upcoming booking at the township hall in 2016.
Page 3 of 3 November 10, 2015
Clerk Rathje informed the Board that we received a phone call about the possibility of renting
out the township hall for about a month in 2016. After discussion, there was consensus to ask for
more information before deciding if they would choose to rent the hall for that long, and what
rental rate the Board would set (if they were to rent the hall for that long).
Clerk Rathje reported the township received a set of liquor inspection reports from the Sheriff’s
department for the month of October. This was the third month in a row.
Mike Richards gave his monthly utility report. While repairs are almost done on the various
systems damaged by the July lightning strike, the last item to be repaired continues to be a
challenge. A ‘chart recorder’ in the utility office that provides valuable information about the
state of the water levels in the system still doesn’t work even after several parts were replaced
inside it. Mike Richards will try to come up with another way to repair the device. If Mike
cannot fix it, he will have to call in an outside repairman who can.
Aside from this one item remaining damage from the lightning strike, the township’s water and
sewer systems continue to be in generally good shape.
Mike Richards also briefed the Board about a recent issue with his computer and its security.
Clerk Rathje shared several items of correspondence with the Board.
Supervisor Maki led a discussion about several emails from the USDA about information they
would like from the township about our water system.
The next regular meeting of the township board is scheduled for Tuesday, December 8, 2015,
at 7:00 pm at the Pentland Township Hall.
Motion by Foley, seconded by Lehto, to adjourn the meeting. Ayes: All. Motion carried.
The meeting adjourned at 7:32 pm.
____________________________ ____________________________
Gregory Rathje Janet Maki
Pentland Township Clerk Pentland Township Supervisor
CHECK #PAYEE AMOUNT DESCRIPTION
General Fund checks paid ahead of time: (legally known as "post audit" payments)1948 AT&T 439.24$ 12/02 Phone bill 97.39$ ‐$ 341.85$ ‐$
Total 439.24$ 97.39$ ‐$ 341.85$ ‐$
General Fund checks to be paid today:Payroll:1949 Deborah Burbach 1,293.87$ Office Assistant 258.77$ 517.55$ 517.55$ 1950 David Carmody 142.83$ Deputy Clerk 142.83$ ‐$ ‐$ 1951 Jean Foley 585.70$ Treasurer 585.70$ ‐$ ‐$ 1952 Martin Lehto 302.29$ Trustee & Property 302.29$ ‐$ ‐$ 1953 Janet Maki 1,815.32$ Supervisor & Assessor 1,815.32$ ‐$ ‐$ 1954 Gregory Rathje 887.48$ Clerk 727.73$ ‐$ 159.75$
1955 Michael Richards 3,029.15$ Utilities Supervisor. Includes 13 years longevity pay @ $20.00/year, per employment agreement.
‐$ 757.29$ 2,271.86$
1956 Larry Sieggreen 188.10$ Labor ‐ Utilities ‐$ 94.05$ 94.05$ 1957 Dawn Stephenson 152.46$ Deputy Treasurer 152.46$ ‐$ ‐$ 1958 August Walker 404.02$ Trustee & Hall Maintenance 404.02$ ‐$ ‐$ 1959 Linda Walker 174.97$ Hall Custodian 174.97$ ‐$ ‐$
Total 8,976.19$ 4,564.10$ 1,368.89$ 3,043.21$
Remittances:EFT05 US Government 2,856.50$ Electronic Fund Transfer (EFT) 1,494.49$ 387.07$ 974.94$ 1960 Michigan Dept. of Treasury 505.27$ State Withholding 269.61$ 70.04$ 165.62$
Total 3,361.77$ 1,764.10$ 457.11$ 1,140.56$
Accounts Payable:1961 Cloverland Electric 33.77$ Pentland School H20 Tower ‐ used to be annual. ‐$ ‐$ 33.77$ 1962 Cloverland Electric 130.75$ Twp hall ‐ used to be annual. 130.75$ ‐$ ‐$ 1963 Deborah Burbach 59.80$ Mileage ‐ 104 miles 59.80$ ‐$ ‐$ 1964 DEQ 748.30$ Community Water Supply fee ‐$ ‐$ 748.30$ 1965 Gregory Rathje 19.07$ Ice melt for township hall. 19.07$ 1966 Linda Walker 114.56$ Nine signs for 911 system 114.56$ ‐$ ‐$ 1967 Luce County Sheriff 2,557.50$ Liquor enforcement payment. ‐$ ‐$ ‐$ 2,557.50$ 1968 Lynn Auto Parts 6.50$ Oil filter for truck 3.25$ 3.25$
1969Michigan Assoc. of Municipal Clerks
90.00$ Dues for Rathje & Carmody $90 ‐$ ‐$
1970 Manatron 50.81$ Winter tax processing 50.81$ 1971 Miss Dig 498.78$ Annual and other fees 249.39$ 249.39$
1972 National Office Products 114.48$ Toner for twp hall, tabs for utilties, and envelopes for taxes
98.68$ 7.90$ 7.90$
1973 Pentland Utilities 3,550.00$ Hydrant Rental 3,550.00$ ‐$ ‐$ 1974 Rolfe, Craig (lawyer) 1,926.75$ Village sewer agreement & country club tax case 1,361.75$ 565.00$ ‐$ 1975 Security Benefit Group 605.00$ 457 Plan 605.00$ ‐$ ‐$ 1976 Verizon Wireless 47.75$ Cell phone ‐$ ‐$ 47.75$
1977 Visa 1,396.01$ Fuel ‐truck ($141.01), postage ‐ taxes ($294.00), postage ‐ utilities ($294.00), postage ‐Treasurer & Clerk ($49.00), and MTA conference registration ($618.00).
961.00$ 217.50$ 217.51$
Total 11,949.83$ 7,041.42$ 1,043.04$ 1,307.87$ 2,557.50$ `
Grand Total for Today (checks 1949 ‐ 1977)
24,287.79$ 13,369.62$ 2,869.04$ 5,491.64$ 2,557.50$
Sewer Fund Checks (post audit and today)5039 Pentland Twp General Fund 1,963.50$ 12/08 Repay General Fund Advance 1,963.50$ 5040 Pentland Twp General Fund 2,869.04$ 12/08 Repay General Fund for today's bills 2,869.04$
Water Fund Checks (post audit and today)6037 Pentland Twp General Fund 341.85$ 12/03 Repay General Fund for approved bills 341.85$ 6038 Pentland Twp General Fund 5,491.64$ 12/08 Repay General Fund for today's bills 5,491.64$ NA USDA 12,037.50$ 01/01/2016 Semi‐annual payment on loan 91‐01 12,037.50$ NA USDA 720.00$ 01/01/2016 Semi‐annual payment on loan 91‐03 720.00$
Note: USDA payments are transferred electronically!End of List!
DECEMBER 2015 MONTHLY BILLSLast updated December 7, 2015.
General Fund Sewer Fund Water Fund Liquor Fund
Last printed 12/8/2015 8:37 AM Page 1 of 1
Date
Sewer Fund
Check # Amount BalancePaid back so far
% current FY budget Note
1 11/12/2013 na ‐$ 343,000.00$ ‐$ NA Starting amount
2 2/11/2014 435 1,775.38$ 341,224.62$ 1,775.38$ NA
First check ‐ for January 2014. Repyament plan assumes $1,430/month for 20 years.
3 3/11/2014 438 1,946.70$ 339,277.92$ 3,722.08$ NA For February 20144 4/8/2014 440 1,974.65$ 337,303.27$ 5,696.73$ 12% For March 20145 5/13/2014 443 1,945.68$ 335,357.59$ 7,642.41$ 23% For April 20146 6/10/2014 445 1,993.78$ 333,363.81$ 9,636.19$ 34% For May 20147 7/8/2014 448 2,039.79$ 331,324.02$ 11,675.98$ 46% For June 20148 8/12/2014 451 1,918.55$ 329,405.47$ 13,594.53$ 58% For July 20149 9/9/2014 455 1,954.16$ 327,451.31$ 15,548.69$ 69% For August 2014
10 10/14/2014 458 1,855.15$ 325,596.16$ 17,403.84$ 80% For September 2014
11 11/11/2014 5000 2,107.35$ 323,488.81$ 19,511.19$ 92%For October 2014.First check from new sewer checks.
12 12/9/2014 5002 1,754.70$ 321,734.11$ 21,265.89$ 102% For November 201413 1/12/2015 5005 1,825.02$ 319,909.09$ 23,090.91$ 113% For December 201414 2/10/2015 5009 1,937.29$ 317,971.80$ 25,028.20$ 124% For January 201515 3/10/2015 5013 2,047.38$ 315,924.42$ 27,075.58$ 136% For February 201516 4/14/2015 5017 1,916.62$ 314,007.80$ 28,992.20$ 11% For March 201517 5/12/2015 5020 1,913.18$ 312,094.62$ 30,905.38$ 22% For April 201518 6/9/2015 5022 1,927.05$ 310,167.57$ 32,832.43$ 34% For May 201519 7/14/2015 5025 2,024.11$ 308,143.46$ 34,856.54$ 45% For June 201520 8/11/2015 5029 1,921.89$ 306,221.57$ 36,778.43$ 57% For July 201521 9/8/2015 5032 1,830.21$ 304,391.36$ 38,608.64$ 67% For August 201522 10/13/2015 5035 2,026.47$ 302,364.89$ 40,635.11$ 79% For September 201523 11/10/2015 5037 1,820.86$ 300,544.03$ 42,455.97$ 90% For October 201524 12/8/2015 5039 1,963.50$ 298,580.53$ 44,419.47$ 101% For November 2015252627282930313233343536
General Fund Repayment Status(to repay monies advanced to the Sewer Fund)
12/9/2015 12:45 PM
DifferenceDate Amount Balance Amount Balance Note
1 11/12/2013 ‐$ 343,000.00$ ‐$ 343,000.00$ Starting amount
2 2/11/2014 1,775.38$ 341,224.62$ 1,430.00$ 341,570.00$ 345.38$ First check ‐ for January 2014. Repyament plan assumes $1,430/month for 20 years.
3 3/11/2014 1,946.70$ 339,277.92$ 1,430.00$ 340,140.00$ 862.08$ For February 2014
4 4/8/2014 1,974.65$ 337,303.27$ 1,430.00$ 338,710.00$ 1,406.73$ For March 2014
5 5/13/2014 1,945.68$ 335,357.59$ 1,430.00$ 337,280.00$ 1,922.41$ For April 2014
6 6/10/2014 1,993.78$ 333,363.81$ 1,430.00$ 335,850.00$ 2,486.19$ For May 2014
7 7/8/2014 2,039.79$ 331,324.02$ 1,430.00$ 334,420.00$ 3,095.98$ For June 2014
8 8/12/2014 1,918.55$ 329,405.47$ 1,430.00$ 332,990.00$ 3,584.53$ For July 2014
9 9/9/2014 1,954.16$ 327,451.31$ 1,430.00$ 331,560.00$ 4,108.69$ For August 2014
10 10/14/2014 1,855.15$ 325,596.16$ 1,430.00$ 330,130.00$ 4,533.84$ For September 2014
11 11/11/2014 2,107.35$ 323,488.81$ 1,430.00$ 328,700.00$ 5,211.19$ For October 2014
12 12/9/2014 1,754.70$ 321,734.11$ 1,430.00$ 327,270.00$ 5,535.89$ For November 2014
13 1/12/2015 1,825.02$ 319,909.09$ 1,430.00$ 325,840.00$ 5,930.91$ For December 2014
14 2/10/2015 1,937.29$ 317,971.80$ 1,430.00$ 324,410.00$ 6,438.20$ For January 2015
15 3/10/2015 2,047.38$ 315,924.42$ 1,430.00$ 322,980.00$ 7,055.58$ For February 2015
16 4/14/2015 1,916.62$ 314,007.80$ 1,430.00$ 321,550.00$ 7,542.20$ For March 2015
17 5/12/2015 1,913.18$ 312,094.62$ 1,430.00$ 320,120.00$ 8,025.38$ For April 2015
18 6/9/2015 1,927.05$ 310,167.57$ 1,430.00$ 318,690.00$ 8,522.43$ For May 2015
19 7/14/2015 2,024.11$ 308,143.46$ 1,430.00$ 317,260.00$ 9,116.54$ For June 2015
20 8/11/2015 1,921.89$ 306,221.57$ 1,430.00$ 315,830.00$ 9,608.43$ For July 2015
21 9/8/2015 1,830.21$ 304,391.36$ 1,430.00$ 314,400.00$ 10,008.64$ For August 2015
22 10/13/2015 2,026.47$ 302,364.89$ 1,430.00$ 312,970.00$ 10,605.11$ For September 2015
23 11/10/2015 1,820.86$ 300,544.03$ 1,430.00$ 311,540.00$ 10,995.97$ For October 2015
24 12/8/2015 1,963.50$ 298,580.53$ 1,430.00$ 310,110.00$ 11,529.47$ For November 2015
252627282930313233343536
General Fund Repayment Status ‐ Actual versus Predicted(to repay monies advanced to the Sewer Fund)
Actual Predicted
PENTLAND TOWNSHIP - SUMMARY OF ACCOUNTS AT MONTH END MONTH END
Ending November 30, 2015 11/30/2015
GENERAL FUND Notes
First National Bank of St. Ignace - Checking 5,453.62$
First National Bank of St. Ignace - Money Market 69,008.84$
First National Bank of St Ignace CD - Fire Truck 2015 37,500.00$ Created 04-2015
First National Bank of St Ignace CD - General Fund 31,860.30$ Matures 10/14/2015
SEWER FUND
mBank Checking - Operating 30,499.98$
First National Bank of St Ignace CD - Sewer Fund Pickup Truck 2015 10,000.00$ Created 04-2015
mBank CD - Sewer Reserve 12,000.00$ Funds set aside for repair
WATER FUND
Cash in Bank 18,284.74$
Water Bond & Interest Redemption 16,397.08$ required by USDA loan
Equipment Reserve 91,387.17$ required by USDA loan
Total 126,068.99$
First National Bank of St Ignace CD - Water Fund Pickup Truck 2015 10,000.00$ Created 04-2015
First National bank of St. Ignace CD - Water Reserve 41,813.28$ 36 mo. Matures 09/30/2018
TAX COLLECTION
mbank Checking 26,783.25$
mBank Checking
Last printed 12/7/2015 5:54 PM
PENTLAND TOWNSHIP PO Box 412 ESTABLISHED 1887 Newberry, Michigan 49868
PentlandTownship.org
Pentland Township is an Equal Opportunity Provider and Employer
December 7, 2015
To: Pentland Township Board
From: Greg Rathje
Township Clerk
Re: Policy for Public Inspection of Records.
At our September meeting, Janet asked us to make sure we had a copy of our township’s policy
about the public inspection of records. This is important for both general public policy and to
ensure our compliance with the Audit of Minimum Assessing Requirements (AMAR) next year.
I searched our files and the township minutes during the years Janet thought the policy was
approved, and I couldn’t find anything.
So, I contacted the MTA. They sent me ‘boilerplate’ language we can adopt. MTA
(specifically, Catherine Mullhaupt) said this language would satisfy the AMAR.
The proposed policy itself is on the other side of this memo.
Below is a draft resolution for the Board’s consideration tomorrow night.
RESOLUTION 2015-08
RESOLUTION TO ADOPT A POLICY FOR THE PUBLIC INSPECTION OF RECORDS
FOR THE TOWNSHIP OF PENTLAND
WHEREAS, the Township of Pentland desires a policy regarding the public’s right to inspect the
township’s records to balance the public’s right to access records and the need for the
safekeeping of the records;
THEREFORE BE IT RESOLVED, that the Township of Pentland adopts the attached policy
regarding Public Inspection of Records for the Township of Pentland;
BE IT FURTHER RESOLVED, that the Township Clerk shall execute all required
administrative procedures required to accomplish this resolution.
Moved by __________________________ Supported by __________________________
Upon a roll call vote, the following voted:
Ayes: __________________________ Nays: __________________________
Absent: _________________________
Adopted December 8, 2015
Pentland Township
Policy regarding Public Inspection of Records
Public Inspection of Records
Upon receiving a verbal request to inspect township records, the township shall
furnish the requesting person with a reasonable opportunity and reasonable
facilities for inspection and examination of its public records.
A person shall be allowed to inspect public records during usual business hours,
not less than four hours per day. The public does not have unlimited access to
township offices or facilities, and a person may be required to inspect records at a
specified counter or table, and in view of township personnel.
Township officials, appointees, staff or consultants/contractors assisting with
inspection of public records shall inform any person inspecting records that only
pencils, and no pens or ink, may be used to take notes.
In coordination with the official responsible for the records, the Freedom of
Information Act (FOIA) Coordinator shall determine on a case-by-case basis
when the township will provide copies of original records, to allow for blacking
out exempt information, to protect old or delicate original records, or because the
original record is a digital file or database not available for public inspection.
The FOIA Coordinator is responsible for identifying if records or information
requested by the public is stored in digital files or e-mail, even if the public does
not specifically request a digital file or e-mail.
A person cannot remove books, records or files from the place the township has
provided for the inspection.
No documents shall be removed from the office of the custodian of those
documents without permission of that custodian, except by court order, subpoena
or for audit purposes. The official shall be given a receipt listing the records being
removed. Documents may be removed from the office of the custodian of those
documents with permission of that custodian to accommodate public inspection of
those documents.
Copies May Be Required to Enable Public Inspection of Records
In coordination with the official responsible for the records, the FOIA
Coordinator will determine on a case-by-case basis when the township will
provide copies of original records, to allow for blacking out exempt information,
to protect old or delicate original records, or because the original record is a
digital file or database not available for public inspection.
A fee will be charged for copies made to enable public inspection of records,
according to the township’s FOIA policy.
PENTLAND TOWNSHIP PO Box 412 ESTABLISHED 1887 Newberry, Michigan 49868
PentlandTownship.org
Pentland Township is an Equal Opportunity Provider and Employer
December 7, 2015
To: Pentland Township Board
From: Greg Rathje
Township Clerk
Re: Resolution to support EUPR&D’s grant application
Several weeks ago, John Waltman, the newly elected Chair of the County Board of
Commissioners (whose district includes the eastern part of Pentland Township)
send along a request for our Board to consider supporting EUP Regional Planning
& Development’s application for a grant from the state for funding through a new
regional development program.
At first glance, the request seems straightforward, and it doesn’t look like there’s
any downside for us to support this.
The email from John Waltman, and a draft resolution is attached to this memo.
I found this link on the state’s website with more information about the program
(in case you’re interested): http://www.michigan.gov/dtmb/0,5552,7-150-66155---
,00.html
RESOLUTION 2015-09
RESOLUTION TO SUPPORT OF THE EASTERN UPPER PENINSULA REGIONAL PLANNING
AND DEVELOPMENT COMMISSION (EUPRD) APPLICATION ON BEHALF OF THE EASTERN
UPPER PENINSULA REGIONAL PROSPERITY COLLABORATIVE
WHEREAS, Governor Snyder and the Michigan Legislature have created the Regional Prosperity
Initiative with the goal of improving organizational collaboration to further economic prosperity; and
WHEREAS, in 2014 and 2015, EUPRD was awarded funds to form and continue a Regional Prosperity
Collaborative to foster greater communication and collaboration among organizations involved in
economic, workforce, and community development; adult and higher education; transportation; and other
areas; and
WHEREAS, the Eastern Upper Peninsula Regional Prosperity Collaborative (REDAC) is composed of
Chippewa, Luce and Mackinac Counties, known as Prosperity Region 1c; and
WHEREAS, EUPRD completed a five-year Regional Prosperity Plan in 2014 and has been implementing
some priority projects in 2015, in the areas of economic development, career and technical education,
broadband internet, housing, and recreation planning; and
WHEREAS, the State of Michigan enacted legislation in 2015 authorizing and appropriating funds for
continuation of the Regional Prosperity Initiative for Fiscal Year 2016; and
WHEREAS, only EUPRD is eligible in the Eastern Upper Peninsula to receive funding under the
Regional Prosperity Initiative; and
WHEREAS, EUPRD has the opportunity to form a Regional Prosperity Council in 2016, which includes
representation from private, public, and nonprofit entities with shared administrative services and an
executive governing entity, as demonstrated by a formal local agreement(s), and which requires
development of a ten-year Regional Prosperity Plan; and
WHEREAS, EUPRD is proposing to form a Regional Prosperity Council, develop the required ten-year
plan, and implement new and continuing priority projects in 2016.
NOW, THEREFORE BE IT RESOLVED THAT the Township of Pentland hereby supports the Eastern
Upper Peninsula Regional Planning and Development Commission's grant application for the Fiscal Year
2016 Regional Prosperity Initiative.
Moved by __________________________ Supported by __________________________
Upon a roll call vote, the following voted:
Ayes: __________________________ Nays: __________________________
Absent: _________________________
Page 1 of 2
PENTLAND TOWNSHIP ESTABLISHED 1887
Budget Report Notes Last updated 12/08/2015
Attached is the township’s budget report.
The information is current through today, so it includes the payroll and bills we’re about to approve tonight.
What follows are a few notes to help walk you through this report.
This report includes the budget amendments the Board approved last month.
As of December 31, we will be 75% through our fiscal year!
One key note – we should make several budget amendments next month to keep our budgets balanced.
General Fund (pages 1-4)
1. State Shared Revenues (Sales Tax) on page 1: the state will pay us about $26,000 late this month. We get
paid six times a year, usually at the end of even-numbered months.
2. Total Revenues on page 1: the amount on the report ($258,454) does not include the sewer fund’s
repayments to the general fund for $22,000. I double-checked with our vendor for the accounting software,
there doesn’t seem to be a way to record those repayments as revenue.
3. Net of revenues and expenditures on page 3: this number doesn’t include the sewer repayments. So, when
you add the sewer repayments, this number changes: -17,854.92 + 22,000 = $4,145.08.
Sewer Fund (page 5)
1. The sewer fund’s repayment of $22,000 is not included here because it’s a stand-alone charge on
customer’s sewer bills. Which means every dollar collected by that charge goes directly to the
repayment plan, and not operating the sewer system.
2. Please note the Village is now current with submitting their bills.
a. The last bill for our fiscal year will be for this quarter. We should get it in February.
b. The bill for treating our sewage is the largest part of the sewer budget (almost 50%!).
3. Also not highlighted on the budget is the line item for the bond repayment.
a. It’s important to remember the Village paid off early Pentland Township’s last two payments on
the 1976 bond in the hopes that once we come to a positive agreement we’d pay the Village back
for their goodwill.
b. The Village had to have the old sewer bond paid off by all parties before they could get new
bonds to rebuild the treatment plant.
4. One other limitation of the accounting software is that it’s not designed to show how we’re using extra
funds from last year to run the sewer system this year.
a. We ended the fiscal year on March 31 with about $26,000 in the bank, which is why we
approved a budget with expenses larger than revenues this year…we’re drawing down some of
the extra cash that had built up.
Water Fund (pages 6-7)
1. Just like the sewer fund, the accounting software is not designed to show how we’re using extra funds
from last year to run the water system this year.
a. We ended the fiscal year on March 31 with about $60,000 in the bank, which is why we
approved a budget with expenses larger than revenues this year…we’re drawing down some of
the extra cash that had built up.
2. Under expenses, Bond payment and interest on bond (pg 6) – I enter into the General Ledger the
automatic withdrawals that will be done on 1/1 by the USDA (this happens twice a year – 7/1 and 1/1).
3. Hopefully, we will be ready by next month to finish posting repairs from this summer’s lightning strike
to the equipment reserve account.
a. At the request of our auditor, these expenses are recorded under a new expense line: “Expenses
to Equipment Reserve”, account # 591-536-955-000.
End of list.
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 1 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- Fund 101 - GENERAL FUND Revenues Dept 000: GENERAL 101-000-403.000 CURRENT PROPERTY TAX 40,000.00 3,211.29 0.00 36,788.71 8.03 101-000-403.010 CFA 0.00 85.42 0.00 (85.42) 100.00 101-000-403.020 PERSONAL PROPERTY TAX 250.00 9.34 0.00 240.66 3.74 101-000-403.030 SWAMP LAND TAX 35,000.00 0.00 0.00 35,000.00 0.00 101-000-403.040 INTEREST & PENALTIES ON TAXES 0.00 0.73 0.00 (0.73) 100.00 101-000-403.050 PROPERTY TAX ADMINISTRATION FEES 12,800.00 8,466.57 56.64 4,333.43 66.15 101-000-403.060 INDUSTRIAL FACILITY TAX 850.00 0.00 0.00 850.00 0.00 101-000-403.070 PAYMENT IN LIEU OF TAXES (PILT) 800.00 0.00 0.00 800.00 0.00 101-000-480.000 LAND DIVISION FEES 200.00 200.00 0.00 0.00 100.00 101-000-540.000 STATE SHARED REVENUES (SALES TAX 162,204.00 103,918.00 0.00 58,286.00 64.07 101-000-601.010 STATE FIRE REINBURSEMENT 2,200.00 4,437.91 4,437.91 (2,237.91) 201.72 101-000-601.020 STATE METRO ACT 1,900.00 1,612.54 0.00 287.46 84.87 101-000-664.000 INTEREST AND DIVIDENDS - GENERAL 250.00 193.60 0.00 56.40 77.44 101-000-665.000 HALL RENT 1,000.00 800.00 0.00 200.00 80.00 101-000-671.000 MISC. INCOME - GENERAL 1,000.00 1,480.93 0.00 (480.93) 148.09 ______________ ______________ ______________ ______________ ______________ Total - Dept 000 258,454.00 124,416.33 4,494.55 134,037.67 48.14 ______________ ______________ ______________ ______________ ______________ Total Revenues 258,454.00 124,416.33 4,494.55 134,037.67 48.14 Expenditures Dept 101: TOWNSHIP BOARD TRUSTEES 101-101-703.160 SALARIES - TRUSTEES 2,200.00 1,633.32 181.48 566.68 74.24 101-101-715.010 FICA (EMPLOYERS SHARE) - TRUSTEE 176.00 125.04 13.89 50.96 71.05 101-101-860.060 TRAVEL EXPENSE - TRUSTEES 100.00 0.00 0.00 100.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 101 2,476.00 1,758.36 195.37 717.64 71.02 Dept 102: ADMIN. ASSISTANT 101-102-703.000 SALARY - ADMIN ASSISTANT 3,900.00 2,915.05 312.98 984.95 74.74 101-102-715.010 FICA (EMPLOYERS SHARE)- ADMIN AS 312.00 223.01 23.94 88.99 71.48 101-102-726.000 SUPPLIES - ADMIN ASSISTANT 225.00 10.90 0.00 214.10 4.84 101-102-860.000 TRAVEL EXPENSE - ADMIN ASSISTANT 800.00 632.08 59.80 167.92 79.01 101-102-860.055 ADMIN ASSITANT TRAINING 0.00 309.00 309.00 (309.00) 100.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 102 5,237.00 4,090.04 705.72 1,146.96 78.10 Dept 171: TOWNSHIP SUPERVISOR 101-171-703.010 SALARY - SUPERVISOR 13,717.00 10,287.63 1,143.07 3,429.37 75.00 101-171-703.150 PER DIEM - SUPERVISOR 182.00 0.00 0.00 182.00 0.00
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 2 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- Fund 101 - GENERAL FUND Expenditures Dept 171: TOWNSHIP SUPERVISOR 101-171-715.010 FICA (EMPLOYERS SHARE) - SUPERVI 1,097.36 787.01 87.44 310.35 71.72 101-171-726.020 SUPPLIES - SUPERVISOR 100.00 0.00 0.00 100.00 0.00 101-171-860.010 TRAVEL EXPENSE - SUPERVISOR 600.00 309.00 309.00 291.00 51.50 ______________ ______________ ______________ ______________ ______________ Total - Dept 171 15,696.36 11,383.64 1,539.51 4,312.72 72.52 Dept 191: ELECTION BOARD 101-191-703.100 ELECTION BOARD 2,250.00 1,197.00 0.00 1,053.00 53.20 101-191-726.010 SUPPLIES - ELECTION 950.00 280.00 0.00 670.00 29.47 ______________ ______________ ______________ ______________ ______________ Total - Dept 191 3,200.00 1,477.00 0.00 1,723.00 46.16 Dept 209: ASSESSING DEPARTMENT 101-209-703.020 SALARY - ASSESSOR 14,129.00 10,596.24 1,177.36 3,532.76 75.00 101-209-715.010 FICA (EMPLOYERS SHARE) - ASSESSO 1,130.32 810.60 90.07 319.72 71.71 101-209-726.030 SUPPLIES - ASSESSOR 1,700.00 794.00 0.00 906.00 46.71 101-209-801.020 MANATRON 4,500.00 4,826.11 0.00 (326.11) 107.25 101-209-860.020 TRAVEL EXPENSE - ASSESSOR 600.00 0.00 0.00 600.00 0.00 101-209-865.020 TRAINING - ASSESSOR 1,000.00 140.00 0.00 860.00 14.00 101-209-865.030 RECERT/LICENSE - ASSESSOR 95.00 0.00 0.00 95.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 209 23,154.32 17,166.95 1,267.43 5,987.37 74.14 Dept 210: LEGAL & INSURANCE 101-210-801.090 LEGAL 4,000.00 3,060.90 1,361.75 939.10 76.52 101-210-801.100 INSURANCE (GENERAL & BONDS) 5,600.00 5,591.16 0.00 8.84 99.84 ______________ ______________ ______________ ______________ ______________ Total - Dept 210 9,600.00 8,652.06 1,361.75 947.94 90.13 Dept 215: TOWNSHIP CLERK 101-215-703.030 SALARY - CLERK 11,196.00 8,396.64 932.96 2,799.36 75.00 101-215-703.040 PER DIEM - CLERK 182.00 0.00 0.00 182.00 0.00 101-215-703.050 SALARY - DEPUTY CLERK 2,816.00 2,112.30 234.70 703.70 75.01 101-215-715.010 FICA (EMPLOYERS SHARE) - CLERK 1,120.96 803.92 89.34 317.04 71.72 101-215-726.040 SUPPLIES - CLERK 500.00 417.88 130.00 82.12 83.58 101-215-860.030 TRAVEL EXPENSE - CLERK 400.00 0.00 0.00 400.00 0.00 101-215-865.040 TRAINING - CLERK 600.00 99.00 0.00 501.00 16.50 101-215-900.000 PUBLISHING AND PRINTING 500.00 67.20 0.00 432.80 13.44 ______________ ______________ ______________ ______________ ______________ Total - Dept 215 17,314.96 11,896.94 1,387.00 5,418.02 68.71
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 3 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- Fund 101 - GENERAL FUND Expenditures Dept 223: PROFESSIONAL SERVICES 101-223-801.030 AUDIT 2,960.00 948.95 0.00 2,011.05 32.06 ______________ ______________ ______________ ______________ ______________ Total - Dept 223 2,960.00 948.95 0.00 2,011.05 32.06 Dept 247: BOARD OF REVIEW 101-247-703.110 SALARY - BOARD OF REVIEW 1,365.00 272.22 0.00 1,092.78 19.94 101-247-715.010 FICA (EMPLOYERS SHARE) BOARD OF 109.20 20.85 0.00 88.35 19.09 101-247-956.030 MISC EXPENSE - BOARD OF REVIEW 200.00 0.00 0.00 200.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 247 1,674.20 293.07 0.00 1,381.13 17.51 Dept 253: TOWNSHIP TREASURER 101-253-703.060 SALARY - TREASURER 9,435.00 7,075.98 786.22 2,359.02 75.00 101-253-703.070 PER DIEM - TREASURER 364.00 0.00 0.00 364.00 0.00 101-253-703.080 SALARY - DEPUTY TREASURER 2,816.00 2,112.30 234.70 703.70 75.01 101-253-715.010 FICA (EMPLOYERS SHARE) - TREASUR 980.08 702.91 78.11 277.17 71.72 101-253-726.050 SUPPLIES - TREASURER 1,000.00 532.80 109.49 467.20 53.28 101-253-727.000 POSTAGE 1,000.00 717.54 343.00 282.46 71.75 101-253-860.040 TRAVEL EXPENSE - TREASURER 400.00 0.00 0.00 400.00 0.00 101-253-865.050 TRAINING - TREASURER 350.00 0.00 0.00 350.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 253 16,345.08 11,141.53 1,551.52 5,203.55 68.16 Dept 258: COMPUTER 101-258-727.000 TWP HALL - COMPUTER 500.00 99.00 0.00 401.00 19.80 101-258-801.080 SERVICE AGREEMENT 1,000.00 0.00 0.00 1,000.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 258 1,500.00 99.00 0.00 1,401.00 6.60 Dept 265: TOWNSHIP HALL 101-265-703.090 SALARIES - HALL 11,700.00 8,771.85 974.65 2,928.15 74.97 101-265-715.010 FICA (EMPLOYERS SHARE) - HALL 936.00 670.95 74.54 265.05 71.68 101-265-726.060 SUPPLIES - HALL 500.00 22.33 19.07 477.67 4.47 101-265-775.000 REPAIR & MAINTENANCE 8,000.00 3,096.56 0.00 4,903.44 38.71 101-265-850.000 PHONES - HALL 1,000.00 804.04 97.39 195.96 80.40 101-265-920.000 ELECTRICITY - HALL 2,000.00 1,704.66 0.00 295.34 85.23 101-265-922.010 FUEL OIL - HALL 8,500.00 0.00 0.00 8,500.00 0.00 101-265-932.000 SNOW REMOVAL - HALL 2,000.00 92.34 0.00 1,907.66 4.62 101-265-956.040 MISC EXPENSE - HALL 100.00 0.00 0.00 100.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 265 34,736.00 15,162.73 1,165.65 19,573.27 43.65
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 4 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- Fund 101 - GENERAL FUND Expenditures Dept 289: DUES 101-289-801.050 TOWNSHIP ASSOCIATION DUES 905.00 903.06 0.00 1.94 99.79 ______________ ______________ ______________ ______________ ______________ Total - Dept 289 905.00 903.06 0.00 1.94 99.79 Dept 336: FIRE & HYRDRANT RENTAL 101-336-801.070 VILLAGE FIRE CONTRACT 80,300.00 16,564.22 0.00 63,735.78 20.63 101-336-802.000 911 SIGNS 250.00 114.56 114.56 135.44 45.82 101-336-940.000 HYDRANT RENTAL 42,600.00 31,950.00 3,550.00 10,650.00 75.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 336 123,150.00 48,628.78 3,664.56 74,521.22 39.49 Dept 446: HIGHWAY CONSTRUCTION & MAINT. 101-446-801.010 DUST CONTROL 2,100.00 2,089.15 0.00 10.85 99.48 101-446-801.030 AUDIT 0.00 2,831.98 0.00 (2,831.98) 100.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 446 2,100.00 4,921.13 0.00 (2,821.13) 234.34 Dept 448: STREET LIGHTS 101-448-801.040 STREET LIGHTS 7,150.00 4,859.23 130.75 2,290.77 67.96 ______________ ______________ ______________ ______________ ______________ Total - Dept 448 7,150.00 4,859.23 130.75 2,290.77 67.96 Dept 890: CONTINGENCY 101-890-715.000 CONTINGENCY 9,110.00 0.00 0.00 9,110.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 890 9,110.00 0.00 0.00 9,110.00 0.00 ______________ ______________ ______________ ______________ ______________ Total Expenditures 276,308.92 143,382.47 12,969.26 132,926.45 51.89 ______________ ______________ ______________ ______________ ______________ NET OF REVENUES AND EXPENDITURES (17,854.92) (18,966.14) (8,474.71) 1,111.22
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 5 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- Fund 590 - SEWER FUND Revenues Dept 000: GENERAL 590-000-601.030 CHARGES FOR SERVICE - SEWER 117,300.00 82,060.80 0.00 35,239.20 69.96 590-000-601.040 HOOK UP AND MISC CHARGES - SEWER 50.00 83.73 0.00 (33.73) 167.46 590-000-664.010 INTEREST AND DIVIDENDS - SEWER 75.00 36.10 0.00 38.90 48.13 ______________ ______________ ______________ ______________ ______________ Total - Dept 000 117,425.00 82,180.63 0.00 35,244.37 69.99 ______________ ______________ ______________ ______________ ______________ Total Revenues 117,425.00 82,180.63 0.00 35,244.37 69.99 Expenditures Dept 536: SEWER/WATER SYSTEM 590-536-703.120 MAINTENANCE SALARY - SEWER 11,600.00 8,762.42 1,031.38 2,837.58 75.54 590-536-703.127 ADMIN ASSISTANT WAGES - SEWER 7,700.00 5,830.11 625.97 1,869.89 75.72 590-536-703.128 LABOR OTHER - SEWER 1,350.00 1,140.94 108.16 209.06 84.51 590-536-715.010 FICA (EMPLOYERS SHARE) - SEWER 1,693.30 1,203.61 135.06 489.69 71.08 590-536-726.070 SUPPLIES - MAINTENANCE - SEWER 400.00 0.00 0.00 400.00 0.00 590-536-726.100 OFFICE SUPPLIES - SEWER 1,765.00 1,166.60 7.90 598.40 66.10 590-536-727.015 POSTAGE - SEWER 670.00 615.36 147.00 54.64 91.84 590-536-740.000 FUEL - SEWER 1,000.00 685.09 70.50 314.91 68.51 590-536-740.010 EQUIPMENT MAINTENANCE - SEWER 100.00 99.29 3.25 0.71 99.29 590-536-775.010 REPAIRS AND MAINTENANCE - SEWER 1,500.00 605.15 249.39 894.85 40.34 590-536-801.030 AUDIT - SEWER 3,230.00 3,908.42 0.00 (678.42) 121.00 590-536-801.090 LEGAL - SEWER 3,000.00 2,042.67 565.00 957.33 68.09 590-536-865.000 INSURANCE - SEWER 4,660.00 4,659.30 0.00 0.70 99.98 590-536-920.010 ELECTRIC - SEWER 7,300.00 4,388.98 0.00 2,911.02 60.12 590-536-925.000 TREATMENT COST 68,633.00 44,248.22 0.00 24,384.78 64.47 590-536-956.010 MISC. EXPENSE - SEWER 100.00 7.50 0.00 92.50 7.50 590-536-970.000 SET ASIDE FOR TWP TRUCK - SEWER 8,000.00 0.00 0.00 8,000.00 0.00 590-536-990.000 BOND PAYMENT - SEWER 7,300.00 0.00 0.00 7,300.00 0.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 536 130,001.30 79,363.66 2,943.61 50,637.64 61.05 ______________ ______________ ______________ ______________ ______________ Total Expenditures 130,001.30 79,363.66 2,943.61 50,637.64 61.05 ______________ ______________ ______________ ______________ ______________ NET OF REVENUES AND EXPENDITURES (12,576.30) 2,816.97 (2,943.61) (15,393.27)
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 6 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- Fund 591 - WATER FUND Revenues Dept 000: GENERAL 591-000-601.050 CHARGES FOR SERVICE - WATER 84,100.00 59,450.20 0.00 24,649.80 70.69 591-000-601.060 HOOK-UPS AND MISC CHARGES - WATE 250.00 1,086.04 0.00 (836.04) 434.42 591-000-664.020 INTEREST AND DIVIDENDS - WATER 100.00 125.34 0.00 (25.34) 125.34 591-000-665.010 HYDRANT RENT 47,100.00 35,033.11 0.00 12,066.89 74.38 591-000-671.020 MISC INCOME - WATER 0.00 84.00 0.00 (84.00) 100.00 ______________ ______________ ______________ ______________ ______________ Total - Dept 000 131,550.00 95,778.69 0.00 35,771.31 72.81 ______________ ______________ ______________ ______________ ______________ Total Revenues 131,550.00 95,778.69 0.00 35,771.31 72.81 Expenditures Dept 536: SEWER/WATER SYSTEM 591-536-703.127 ADMIN ASSISTANT WAGES - WATER 7,850.00 5,830.11 625.97 2,019.89 74.27 591-536-703.128 LABOR OTHER - WATER 1,460.00 1,141.64 108.16 318.36 78.19 591-536-703.130 MAINTENANCE SALARY - WATER 34,789.81 26,747.38 3,094.15 8,042.43 76.88 591-536-703.140 BOOKEEPING - WATER 2,415.24 1,811.43 201.27 603.81 75.00 591-536-715.010 FICA (EMPLOYERS SHARE) - WATER 3,814.23 2,890.23 327.39 924.00 75.77 591-536-716.010 DEFERRED COMP - WATER 3,000.00 2,250.00 250.00 750.00 75.00 591-536-726.080 SUPPLIES - MAINTENANCE - WATER 500.00 144.00 0.00 356.00 28.80 591-536-726.110 OFFICE SUPPLIES - WATER 1,395.00 1,064.87 7.90 330.13 76.33 591-536-726.140 COMPUTERS & SOFTWARE - WATER 500.00 1,738.95 0.00 (1,238.95) 347.79 591-536-727.010 POSTAGE - WATER 670.00 646.96 147.00 23.04 96.56 591-536-727.020 MAINTENANCE SUPPLIES - WATER 100.00 4.49 0.00 95.51 4.49 591-536-740.010 FUEL - WATER 2,300.00 768.93 70.51 1,531.07 33.43 591-536-740.020 EQUIPMENT MAINTANENCE - WATER 1,000.00 34.31 3.25 965.69 3.43 591-536-775.020 REPAIRS AND MAINTENANCE - WATER 5,000.00 3,869.15 249.39 1,130.85 77.38 591-536-801.030 AUDIT - WATER 2,125.00 2,643.65 0.00 (518.65) 124.41 591-536-801.090 LEGAL - WATER 2,500.00 734.36 0.00 1,765.64 29.37 591-536-850.010 PHONE - WATER 3,840.00 3,175.73 389.60 664.27 82.70 591-536-860.050 TRAVEL EXPENSE - WATER 400.00 0.00 0.00 400.00 0.00 591-536-865.010 INSURANCE - WATER 5,505.00 5,500.54 0.00 4.46 99.92 591-536-865.060 EDUCATION - WATER 500.00 95.00 0.00 405.00 19.00 591-536-920.020 ELECTRIC - WATER 8,020.00 5,081.53 33.77 2,938.47 63.36 591-536-922.000 HEATING - WATER 875.00 385.47 0.00 489.53 44.05 591-536-940.010 WATER SAMPLES AND TESTING 3,000.00 1,986.30 748.30 1,013.70 66.21 591-536-955.000 EXPENSES TO EQUIPMENT RESERVE 0.00 4,271.27 0.00 (4,271.27) 100.00 591-536-956.020 MISC. EXPENSE - WATER 500.00 412.50 0.00 87.50 82.50 591-536-970.000 SET ASIDE FOR TWP TRUCK - WATER 8,000.00 0.00 0.00 8,000.00 0.00 591-536-990.020 BOND PAYMENT - WATER 16,000.00 16,000.00 0.00 0.00 100.00 591-536-990.030 INTEREST ON BOND - WATER 26,595.00 13,117.50 0.00 13,477.50 49.32
12/08/2015 REVENUE & EXPENDITURE REPORT FOR PENTLAND TOWNSHIP PAGE 7 Month Ended 12/31/2015 THRU END OF DECEMBER - 75.00% OF FISCAL YEAR IS COMPLETE ACTIVITY FOR 2015-16 YEAR-TO-DATE MONTH ENDED AVAILABLE % OF BUDGET ACCOUNT DESCRIPTION AMENDED BUDGET THRU 12/31/15 12/31/2015 BALANCE USED --------------------------------------------------------------------------------------------------------------------------------- ______________ ______________ ______________ ______________ ______________ Total - Dept 536 142,654.28 102,346.30 6,256.66 40,307.98 71.74 ______________ ______________ ______________ ______________ ______________ Total Expenditures 142,654.28 102,346.30 6,256.66 40,307.98 71.74 ______________ ______________ ______________ ______________ ______________ NET OF REVENUES AND EXPENDITURES (11,104.28) (6,567.61) (6,256.66) (4,536.67) TOTAL REVENUES - ALL FUNDS 507,429.00 302,375.65 4,494.55 205,053.35 59.59 TOTAL EXPENDITURES - ALL FUNDS 548,964.50 325,092.43 22,169.53 223,872.07 59.22 ______________ ______________ ______________ ______________ ______________ NET OF REVENUES AND EXPENDITURES (41,535.50) (22,716.78) (17,674.98) (18,818.72)