BUDGET PLAN

Transcription

1 BUDGET PLAN City Commission Greg Mapes, Mayor Roxann Harrington, ViceMayor Roger Allman Donald Ayers Larry Mott Melvin Nyman Nicholas Piccolo Submitted by: Matthew Schooley, City Manager

2 TABLE OF CONTENTS City Manager's Transmittal Letter Goals Budget Introduction Governmental Funds Budget Highlights... 9 General Fund 2019 Recommended Budget Major Streets Fund 2019 Recommended Budget Local Streets Fund 2019 Recommended Budget Street Millage Fund 2019 Recommended Budget Housing Rehabilitation Fund 2019 Recommended Budget Governmental Funds Proposed Budget Summary Enterprise Funds Budget Highlights State Street Plaza 2019 Recommended Budget Transit 2019 Recommended Budget Wastewater Utility 2019 Recommended Budget Water Distribution 2019 Recommended Budget Refuse Collection 2019 Recommended Budget Enterprise Funds Proposed Budget Summary Component Units Budget Highlights Downtown Development Authority 2019 Recommended Budget Alma Public Library 2019 Recommended Budget Component Unit Proposed Budget Summary Schedule of Bonded Debt Payable Budget Resolution Capital Improvement Program

3 CITY OF ALMA, MICHIGAN April 10, 2018 Honorable Mayor and City Commissioners: It is my pleasure to present the FY2019 recommended budget for the City of Alma. The budget presents in summary form the revenues and expenditures from each of the City s funds. The City s Charter lays out the minimum requirements for the annual budget to be presented to the City Commission. The budget is intended to present, in financial terms, the overall plan for providing municipal services during the forthcoming year. Moreover, the budget provides the basis for a higher level and quality of services of the City s infrastructure to ensure progress and development. This budget provides funding for mostly similar levels of service offered by the City as last year. This year our annual budget process is a reflection of our focus on transparency throughout the organization. Each City department had a legitimate voice in its development. It is our desire to present a budget that promotes accountability, increases engagement, and tells the story of our path to success. This document holds information that we believe is relevant to guide the staff and Commission while providing pertinent information to our residents. While the budget document includes many pages full of facts and numbers, it is important to remember that the budget is really about how the City, as an organization, serves our residents, businesses, and visitors. The City of Alma Employees are committed to serving our community by providing a transparent, team centered approach. Our work is guided by our Core Values TRIPLE : Very Truly Yours, TEAMWORK, RESPECT, INTEGRITY, PRIDE, LEARNING, EXCELLENCE 3

4

5 Matthew Schooley City Manager CITY OF ALMA, MICHIGAN Goals for FY2019 In January the City Commission and all supervisory personnel with the City of Alma were sent a Goal Setting packet to assist with setting priorities for the upcoming year. The packet asked for opinions on topics such as opportunities, organizational effectiveness, important goals, and issues that need to be addressed within the organization. Four themes clearly emerged from the responses. Organizational Effectiveness/ Employee Development, Community Engagement, Development and Infrastructure, and Funding and Finance. A goal setting session was convened on January 22, 2018 and the four themes were discussed by nearly 30 staff members and commissioners. Follow up surveys and discussion led staff to identify Organizational Effectiveness/Employee Engagement and Community Engagement as the main goals for FY2019. Either by design or by default, how the city operates internally will be how the city operates externally. We understand that statement, and believe that the development of a formal Employee Engagement Program in the upcoming year will help to create a positive environment for the workforce which ultimately leads to better citizen service. Engaged employees have well defined roles in the organization, understand their importance, and feel connected not only in their department, but to the larger organization. This is the main building block for future success. Here in Alma, the decisions we make daily impact the lives of the residents in our community. A Community Engagement Plan encourages informed participation from those residents, helps staff to demonstrate the value of our City services, and assists in building trust between residents and staff. Developing an open, transparent culture can only help to build that trust. As a staff, we are committed to attaining these goals. Creating a plan or program is just the start. Our real goal is to make these plans come to life so that it becomes second nature. It s how we work. A city where staff and citizens work together on a consistent basis is ripe for growth and prosperity. Good things are starting in this community. We need to encourage our employees, and trust our citizens. Together we will make Alma a better place to be. 4

6 2019 BUDGET INTRODUCTION 1968 PA 2, Michigan Compiled Laws (MCL) prescribes uniform charts of accounts for all local units of government in the state. Last year Michigan State Treasury issued a full revision of the chart of accounts. This budget presented for 2019 incorporates that revision as well as redefines the Functions associated with the Activities of Alma s fullservice government: Legislative Function o City Commission Chief Executive Function o City Manager Financial and Tax Administration Function o City Clerk o Treasurer o Assessor General Government Function o Elections o Municipal Buildings and Grounds o State Street Plaza Public Safety Function o Police o Fire Protection o Inspection Services Public Works Function o Downtown Maintenance o Sidewalks o Street Opening Permit Program o Roads, Streets and Bridges o Street Lighting o Cemetery o Airport o Wastewater Utility o Water Distribution o Refuse Collection o Transit Community and Economic Development Function o Zoning o Economic Development Recreation and Culture Function o Parks and Recreation o Library o MidMichigan Cable Consortium Debt Service o Principal o Interest This budget reclassifies Internal Service Charges for Engineering and Public Works employees from the expense category Other Charges to Personnel. The premise of an Internal Service Fund is to accumulate costs of a service used citywide into a basis unit cost which can then be allocated where used. Those costs are basically personnel. 5

7 FUND STRUCTURE: General Fund Funding Restricted Funds Joint Ventures City Commission Cemetery Endowment Rural Urban Fire Board permanent principal for cemetery upkeep City Manager Gratiot Community Airport Library Endowment City Clerk permanent principal for library books Gratiot Area Water Authority Treasurer Assessor Municipal Building Maintenance Cemetery Police Alma Fire Protection Inspection Services Downtown Public Works Sidewalks Public Services Permits Street Lighting Zoning Economic Development Parks Contribution to Alma Public Library Contribution to Mid MI Cable Consortium Contribution to Gratiot Community Airport Debt Payment Major Streets State of MI Act 51 funded Local Streets State of MI Act 51 funded Street Improvement Millage Special voted millage Tax Increment Financing Authority balance remaining from Lobdell project Housing Rehabilitation MSHDA and loan repayments Alma Building Authority Debt Service balance remaining from Tartan Terrace bonds State Street Plaza State of MI grant and rents Transit Services federal, state funding, voted millage, user fees Special Transit Services state funding and user fees Wastewater Utility user fees Water Distribution user fees Refuse Disposal user fees Downtown Development Authority captured property tax Alma Public Library general fund contribution, penal fines, property tax Alma Housing Commission federal HUD funded and user fees 6

8 CITYWIDE REVENUE BY SOURCE 179,000 33,000 73,100 4,562,126 3,522,100 2,412, ,500 36, , ,000 Taxes Special Assessments Licenses and Permits Federal Grants State Grants Contributions from Local Units Charges for Services Fines and Forfeits Investment Income and Rents Other Revenue CITYWIDE EXPENSES BY CATEGORY 799, ,639 1,547,648 4,905,713 3,589, ,780 Personnel Materials and Supplies Services and Charges Governmental Capital Outlay Enterprise Depreciation Debt 7

9 CITYWIDE EXPENSES BY FUNCTION 298, , ,357 51, , , , ,139 2,123,929 1,405,579 1,555,652 2,732, ,050 Legislative Function Chief Executive Function Financial and Tax Administration Function General Government Function Public Safety Function Public Works Function Transit Wastewater Utility Water Distribution Refuse Collection Community and Economic Development Function Recreation and Culture Function Debt 8

10 2019 GOVERNMENTAL FUNDS BUDGET HIGHLIGHTS GENERAL FUND State Shared Revenue includes 57,000 payable to the City through the Local Community Stabilization Authority toward replacement of eliminated personal property taxes. The City has agreements with Alma College and Pine River Township for nominal contributions to Street Lighting activity. City Manager, Clerk, Treasurer personnel are no longer split between several activities. Those positions are defined and accounted for by the prevailing job description. Contract Fees in the Treasurer activity include contracting with IT Right for maintenance of the City s servers, network management, comprehensive security, and proactive network support. Maintenance of the 72 individual workstations is split among the users of those work stations. The assessor is embarking on a threeyear project to reappraise every property within the City. The City has contracted with Legacy Assessing Services for assistance. The Michigan State Tax Commission has recently drafted an Assessing Reform Proposal. The reappraisal project will help keep Alma ahead of the State Tax Commission. Election activity was previously combined with Clerk activity. However, to follow the State chart of accounts, a separate Election activity is mandatory if the local unit performs the activity. Fringe benefits in the Police budget includes 179,292 in pension legacy costs paid to MERS on a currently closed group for POAM/COAM senior officers. In 2017 that legacy cost was 191,892; in 2016 and 2015, 118,752 and 97,368 respectively. That has been a consistent cost back to at least to 2009; however, earlier amounts were considerably less. Police vehicles have been moved out of the internal service fund thereby funding direct costs for the operation of those vehicles. Fuel, maintenance and insurance on those vehicles are line items identified separately. Those line items replace the cumulative line item known as Equipment Rental. Special Investigations line item includes a 10,000 contribution to MAGNET in support of undercover drug enforcement The decrease in wages and fringes in Economic Development activity is the result of reclassifying 100% of City Manager expenditures to City Manager activity. The significant decrease in ISFEngineering expenditures in Economic Development is the result of requiring those internal service charges to be appropriately classified and documented. MAJOR STREETS Major Streets State Shared Revenue is Act 51 Distribution allocated to the City from Michigan Department of Transportation. The federal grant amount in 2019 Major Streets budget is the City s Surface Transportation Program (STP) funding allocated to the reconstruction of Lincoln Street. STP funding is available every three years. Total cost of the project is 857,136; 375,000 funded federally and matched with 483,136 local funding. Charges for services in the amount of 60,570 is payment from Michigan Department of Transportation for maintenance of BR127 running through the City. 9

11 LOCAL STREETS Local Streets State Shared Revenue is Act 51 Distribution allocated to the City from Michigan Department of Transportation. Capital outlay for Local Streets is 80,000 budgeted to seal coat local streets. Michigan Act 51 allows for a Local Streets transfer of up to 25% of Act 51 funds distributed to Major Streets. The City is planning on that transfer as funding for Local Streets. VOTED STREET MILLAGE FUND Hannah Street and Pleasant Street are scheduled for reconstruction in 2019 as funded from the voter approved 2.5 mill property tax levy. HOUSING REHABILITATION FUND The main revenue and expenditure activity in Housing Rehabilitation Fund is a State of Michigan MEDC passthrough grant approved for Shiloh. Fiscal year 2018 Housing Rehabilitation Fund was budgeted into a deficit fund balance position. An action which is prohibited by State of Michigan Local Unit Budget Legislation. A 5,200 contribution from General Fund will remedy the immediate deficit fund balance issue. Now, the only true revenue available to this fund is repayment of deferred loans made many years ago to eligible homeowners. 10

12 GENERAL FUND FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Taxes: Ad Valorum Property Taxes 2,406,289 2,378,069 2,346,273 2,343,000 2,365,100 Payment in Lieu of Taxes 20,143 29,695 22,300 26,000 29,000 Special Exemption Acts 52,884 51,612 52,255 51,000 50,000 Total Taxes 2,479,316 2,459,376 2,420,828 2,420,000 2,444,100 Special Assessments Special Assessments 36,357 34,305 41,320 35,000 24,000 Licenses and Permits NonBusiness Licenses 29,064 51,106 27,550 28,000 32,050 Business Licenses and Permits 26,843 29,075 41,000 29,000 30,100 Franchise Fees 105,488 79, ,400 92, ,000 Total Licenses and Permits 161, , , , ,150 State Grants Operating Grants 7,136 6,755 3,000 3,300 6,800 Capital Grants 474, ,582 State Shared Revenue 1,074,766 1,091,206 1,067,205 1,125,331 1,166,431 Total State Grants 1,556,320 1,623,543 1,070,205 1,128,631 1,173,231 Contributions from Local Units Operating contribution from local units 8,450 1,000 Charges for Services Fees 40,910 16,702 34,200 15,000 24,224 Services Rendered 69,100 46,530 70,000 44,000 45,000 Total Charges for Services 110,010 63, ,200 59,000 69,224 Fines and Forfeits 27,387 27,772 30,000 27,000 30,000 Investment Income and Rents Rents 9,884 27,814 17,850 30,000 28,100 Investment Earnings 19,642 18,620 17,785 16,000 18,000 Total Investment Income and Rents 29,526 46,434 35,635 46,000 46,100 Other Revenue Other Revenue 64,628 65,093 50,300 40,000 30,000 Sale of Assets 8, ,200 13,900 Private Contributions 35,792 22,392 52,300 52,663 Total Other Revenue 109,217 87, , ,863 43,900 Other Financing Sources Interfund Transfers In 1, ,275 3,595 1,000 1,200 TOTAL REVENUE 4,519,051 4,728,839 3,981,333 3,967,494 3,994,905 11

13 GENERAL FUND FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED EXPENDITURES: Legislative Function City Commission Personnel 13,500 9,729 12,300 12,000 11,500 Materials and Supplies 8,571 6,425 9,100 6,500 7,600 Services and Charges 23,828 35,033 33,716 34,000 32,763 Total Legislative Function 45,899 51,187 55,116 52,500 51,863 Chief Executive Function City Manager Personnel 103,345 62,949 62, , ,343 Materials and Supplies 5,569 10,923 9,500 12,000 10,000 Services and Charges 27,776 23,122 28,986 10,000 9,025 Total Chief Executive Function 136,690 96, , , ,368 Financial and Tax Administration Function City Clerk Personnel 55,498 57,018 43,636 65,000 89,766 Materials and Supplies 7,612 7,197 8,500 6,500 7,000 Services and Charges 15,580 12,330 16,873 10,000 10,255 Total 78,690 76,545 69,009 81, ,021 Treasurer Personnel 36,314 40,928 39,838 80,000 91,866 Materials and Supplies 5,235 4,909 6,125 5,000 7,150 Services and Charges 63,287 56,824 40,882 46,000 78,250 Total 104, ,661 86, , ,266 Assessor Personnel 126, , , , ,889 Materials and Supplies 9,184 5,941 7,700 8,000 7,000 Services and Charges 21,082 40,087 35,567 31,000 27,600 Total 157, , , , ,489 Total Financial and Tax Administration Function 340, , , , ,776 General Government Function Elections Personnel 30,919 Materials and Supplies 4,100 Services and Charges 12,300 Total 47,319 12

14 Municipal Building and Grounds GENERAL FUND FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED Personnel 32,317 54,752 42,335 45,000 49,484 Materials and Supplies 14,715 29,674 11,900 16,500 13,100 Services and Charges 63,803 48,463 57,650 50,000 51,758 Capital Outlay 16,925 Total 110, , , , ,342 Total General Government Function 110, , , , ,661 Public Safety Function Police Personnel 1,411,126 1,450,888 1,347,026 1,350,000 1,447,143 Materials and Supplies 77,426 30,889 46,000 35,000 84,000 Services and Charges 195, , , , ,052 Capital Outlay 18,280 16,000 16,000 33,000 Total 1,702,789 1,707,352 1,638,253 1,621,000 1,737,195 Fire Protection Services and Charges 214, , , , ,000 Inspection Services Personnel 42,908 68,659 88,304 80,000 92,272 Materials and Supplies 3,024 2,210 2,200 4,200 2,200 Services and Charges 53,754 67,149 59,796 47,000 47,262 Total 99, , , , ,734 Total Public Safety Function 2,016,720 2,080,005 2,020,650 1,984,296 2,123,929 Public Works Function Downtown Maintenance Personnel 41,305 48,201 43,107 49,000 40,174 Materials and Supplies 1,354 1,600 2,500 2,300 2,500 Services and Charges 18,535 19,122 19,437 26,000 19,923 Total 61,194 68,922 65,044 77,300 62,597 Sidewalks Personnel 50,636 23,523 44,379 17,000 60,544 Materials and Supplies 6, ,000 1,000 2,500 Services and Charges 85,119 43,428 49,406 42,000 44,436 Capital Outlay 207,133 72,316 Total 349, ,800 96,785 60, ,480 Street Opening Permit Program Personnel 2,532 7,760 6,846 6,000 10,624 Materials and Supplies 5,888 2,600 3,000 3,000 3,000 Services and Charges 1,476 1,319 2,732 1,500 1,448 Total 9,895 11,679 12,578 10,500 15,072 13

15 GENERAL FUND Street Lighting FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED Personnel 15,263 6,312 11,255 8,200 7,824 Materials and Supplies 2,649 3,663 6,000 1,800 4,000 Services and Charges 100,050 91, , ,000 94,504 Capital Outlay 38,315 Total 156, , , , ,328 Cemetery Personnel 142, , , , ,660 Materials and Supplies 4,966 4,147 6,150 5,000 5,300 Services and Charges 78,712 69,727 71,921 70,000 66,305 Total 226, , , , ,265 Airport Services and Charges 26,000 26,000 26,000 26,000 26,000 Public Works Function Total 829, , , , ,742 Community and Economic Development Function Zoning Personnel 16,534 19,508 21,836 20,000 20,092 Materials and Supplies 1,037 1, ,900 1,300 Services and Charges 3,158 2,246 2,455 3,000 3,008 Total 20,729 22,778 24,991 24,900 24,400 Economic Development Personnel 184, , ,389 85,000 32,704 Materials and Supplies 6,904 2,289 3,000 2,000 2,200 Services and Charges 173,832 77,658 98,766 73,000 57,100 Capital Outlay 340, ,622 Total 705, , , ,000 92,004 Total Community and Economic Development Function 726, , , , ,404 Recreation and Culture Function Parks and Recreation Personnel 137, , , , ,566 Materials and Supplies 10,328 9,975 18,100 7,000 14,500 Services and Charges 76,655 67,466 81,593 60,000 71,076 Capital Outlay 781,624 51,300 62,081 Total 1,005, , , , ,142 Library Services and Charges 175, , , , ,000 14

16 GENERAL FUND MidMichigan Cable Consortium FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED Services and Charges 42,195 42,557 20,880 20,795 Recreation and Culture Function Total 1,222, , , , ,142 Debt Principal 10,057 10,258 10,464 10,464 10,673 Interest 1,269 1, Debt Total 11,326 11,326 11,334 11,327 11,327 Other Financing Uses Interfund Transfers Out 10,500 TOTAL EXPENDITURES 5,441,074 4,251,027 3,999,897 3,929,699 3,992,712 ADDITION (SUBTRACTION) TO FUND BALANCE (922,023) 477,812 (18,564) 37,795 2,193 BEGINNING FUND BALANCE 3,702,616 2,780,593 3,258,406 3,258,406 3,296,201 ESTIMATED ENDING FUND BALANCE 2,780,593 3,258,406 3,239,842 3,296,201 3,298,394 15

17 MAJOR STREETS FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Special Assessments Special Assessments 17,244 52,250 Federal Grants Capital Grants 547, ,000 State Grants Operating Grants 75,255 25,178 67,000 12,000 State Shared Revenue 486, , , , ,996 Total State Grants 561, , , , ,996 Charges for Services Services Rendered 29,964 43,486 40,000 35,000 60,570 Investment Income and Rents Investment Earnings 6,617 7,295 19,118 9,000 7,500 Other Revenue Other Revenue TOTAL REVENUE 1,164, , , ,700 1,088,066 EXPENDITURES: Public Works Function Street Maintenance Personnel 97, , , , ,450 Materials and Supplies 23,000 21,406 59,850 25,000 50,600 Services and Charges 98,084 76, , ,000 99,850 Capital Outlay 786,822 34,018 96, , ,000 Total Public Works Function 1,005, , , ,500 1,126,900 Other Financing Uses Interfund Transfers Out 110, , , , ,000 TOTAL EXPENDITURES 1,115, , , ,000 1,281,900 ADDITION (SUBTRACTION) TO FUND BALANCE 48, , ,015 (114,300) (193,834) BEGINNING FUND BALANCE 1,962,274 2,010,884 2,278,471 2,278,471 2,164,171 ESTIMATED ENDING FUND BALANCE 2,010,884 2,278,471 2,409,486 2,164,171 1,970,337 16

18 LOCAL STREETS FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Special Assessments Special Assessments 2,611 2,611 2,700 State Grants State Shared Revenue 210, , , , ,361 Investment Income and Rents Investment Earnings 1,446 1,634 4,234 2,000 1,700 Other Revenue Other Revenue Other Financing Sources Interfund Transfers In 110, , , , ,000 TOTAL REVENUE 324, , , , ,061 EXPENDITURES: Public Works Function Street Maintenance Personnel 185, , , , ,480 Materials and Supplies 14,600 13,612 35,500 8,000 31,500 Services and Charges 101,362 89, ,750 93, ,812 Capital Outlay 117,648 TOTAL EXPENDITURES 301, , , , ,440 ADDITION (SUBTRACTION) TO FUND BALANCE 23,403 78,243 (16,561) 96,781 (29,379) BEGINNING FUND BALANCE 431, , , , ,465 ESTIMATED ENDING FUND BALANCE 454, , , , ,086 17

19 STREET IMPROVEMENT MILLAGE FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Taxes: Ad Valorum Property Taxes 396, , , , ,000 Special Exemption Acts 9,177 8,957 8,484 8,623 8,500 Total Taxes 406, , , , ,500 Investment Income and Rents Investment Earnings , TOTAL REVENUE 406, , , , ,000 EXPENDITURES: Public Works Function Street Maintenance Personnel 51,378 60,575 66,966 45,000 31,000 Services and Charges 3,828 5,688 4,950 6,000 2,192 Capital Outlay 380, , , , ,000 TOTAL EXPENDITURES 436, , , , ,192 ADDITION (SUBTRACTION) TO FUND BALANCE (29,158) (13,233) 126, ,066 (226,192) BEGINNING FUND BALANCE 197, , , , ,770 ESTIMATED ENDING FUND BALANCE 167, , , , ,578 18

20 HOUSING REHABILITATION FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Federal Grants Operating Grants 66, , , , ,000 Investment Income and Rents Investment Earnings 326 1,082 2, Other Revenue Private Contributions 147, ,471 Other Financing Sources Interfund Transfers In 10,500 TOTAL REVENUE 214, , , , ,700 EXPENDITURES: Community and Economic Development Function Redevelopment and Housing Personnel 6,413 9,747 8,859 7,000 4,248 Materials and Supplies 2 3 Services and Charges 235, , , , ,428 Total Community and Economic Development Function 241, , , , ,676 Other Financing Uses Interfund Transfers Out 225,000 TOTAL EXPENDITURES 241, , , , ,676 ADDITION (SUBTRACTION) TO FUND BALANCE (27,542) (6,518) (6,930) (6,755) 5,024 BEGINNING FUND BALANCE 37,327 9,785 3,267 3,267 (3,488) ESTIMATED ENDING FUND BALANCE 9,785 3,267 (3,663) (3,488) 1,536 19

21 2019 GOVERNMENTAL FUNDS PROPOSED BUDGET SUMMARY SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS REVENUE: Taxes: Ad Valorum Property Taxes 2,365, ,000 2,755,100 Payment in Lieu of Taxes 29,000 29,000 Special Exemption Acts 50,000 8,500 58,500 Total Taxes 2,444, ,500 2,842,600 Special Assessments Special Assessments 24,000 24,000 Licenses and Permits NonBusiness Licenses 32,050 32,050 Business Licenses and Permits 30,100 30,100 Franchise Fees 100, ,000 Total Licenses and Permits 162, ,150 Federal Grants Operating Grants 150, ,000 Capital Grants 375, ,000 Total Federal Grants 375, , ,000 State Grants Operating Grants 6,800 12,000 18,800 Capital Grants State Shared Revenue 1,166, , ,361 2,065,788 Total State Grants 1,173, , ,361 2,084,588 Contributions from Local Units Operating contribution from local units 1,000 1,000 Charges for Services Fees 24,224 24,224 Services Rendered 45,000 60, ,570 Total Charges for Services 69,224 60, ,794 20

22 SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS Fines and Forfeits 30,000 30,000 Investment Income and Rents Rents 28,100 28,100 Investment Earnings 18,000 7,500 1, ,900 Total Investment Income and Rents 46,100 7,500 1, ,000 Other Revenue Other Revenue 30,000 30,000 Sale of Assets 13,900 13,900 Total Other Revenue 43,900 43,900 Other Financing Sources Interfund Transfers In 1, ,000 10, ,700 TOTAL REVENUE 3,994,905 1,088, , , ,700 6,065,732 EXPENDITURES: Legislative Function City Commission Personnel 11,500 11,500 Materials and Supplies 7,600 7,600 Services and Charges 32,763 32,763 Total 51,863 51,863 Chief Executive Function City Manager Personnel 148, ,343 Materials and Supplies 10,000 10,000 Services and Charges 9,025 9,025 Total 167, ,368

23 SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS Financial and Tax Administration Function City Clerk Personnel 89,766 89,766 Materials and Supplies 7,000 7,000 Services and Charges 10,255 10,255 Total 107, ,021 Treasurer Personnel 91,866 91,866 Materials and Supplies 7,150 7,150 Services and Charges 78,250 78,250 Total 177, ,266 Assessor Personnel 103, ,889 Materials and Supplies 7,000 7,000 Services and Charges 27,600 27,600 Total 138, ,489 Total Financial and Tax Administration Function 422, ,776 General Government Function Elections Personnel 30,919 30,919 Materials and Supplies 4,100 4,100 Services and Charges 12,300 12,300 Total 47,319 47,319 Municipal Building and Grounds Personnel 49,484 49,484 Materials and Supplies 13,100 13,100 Services and Charges 51,758 51,758 Total 114, ,342 Total General Government Function 161, ,661

24 SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS Public Safety Function Police Personnel 1,447,143 1,447,143 Materials and Supplies 84,000 84,000 Services and Charges 173, ,052 Capital Outlay 33,000 33,000 Total 1,737,195 1,737,195 Fire Protection Services and Charges 245, ,000 Inspection Services Personnel 92,272 92,272 Materials and Supplies 2,200 2,200 Services and Charges 47,262 47,262 Total 141, ,734 Total Public Safety Function 2,123,929 2,123,929 Public Works Function Downtown Maintenance Personnel 40,174 40,174 Materials and Supplies 2,500 2,500 Services and Charges 19,923 19,923 Total 62,597 62,597 Sidewalks Personnel 60,544 60,544 Materials and Supplies 2,500 2,500 Services and Charges 44,436 44,436 Capital Outlay Total 107, ,480

25 SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS Roads, Streets, Bridges (Act 51) Personnel 171, , ,930 Materials and Supplies 50,600 31,500 82,100 Services and Charges 99, , ,662 Capital Outlay 805, , ,648 Total 1,126, ,440 1,579,340 Roads, Streets, Bridges (NonAct 51) Personnel 10,624 31,000 41,624 Materials and Supplies 3,000 3,000 Services and Charges 1,448 2,192 3,640 Capital Outlay 592, ,000 Total 15, , ,264 Street Lighting Personnel 7,824 7,824 Materials and Supplies 4,000 4,000 Services and Charges 94,504 94,504 Total 106, ,328 Cemetery Personnel 138, ,660 Materials and Supplies 5,300 5,300 Services and Charges 66,305 66,305 Total 210, ,265 Airport Services and Charges 26,000 26,000 Public Works Function Total 527, ,192 2,732,274 24

26 SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS Community and Economic Development Function Zoning Personnel 20,092 20,092 Materials and Supplies 1,300 1,300 Services and Charges 3,008 3,008 Total 24,400 24,400 Economic Development Personnel 32,704 4,248 36,952 Materials and Supplies 2,200 2,200 Services and Charges 57, , ,528 Capital Outlay Total 92, , ,680 Community and Economic Development Function Total 116, , ,080 Recreation and Culture Function Parks and Recreation Personnel 138, ,566 Materials and Supplies 14,500 14,500 Services and Charges 71,076 71,076 Capital Outlay Total 224, ,142 Library Services and Charges 175, ,000 Recreation and Culture Function Total 399, ,142 25

27 SPECIAL REVENUE FUNDS MAJOR LOCAL STREET HOUSING GENERAL FUND STREETS STREETS MILLAGE REHABILITATION TOTALS Debt Principal 10,673 10,673 Interest Debt Total 11,327 11,327 Other Financing Uses Interfund Transfers Out 10, , ,500 EXPENDITURE TOTALS 3,992,712 1,281, , , ,676 6,507,920 ADDITION (SUBTRACTION) TO FUND BALANCE 2,193 (193,834) (29,379) (226,192) 5,024 (442,188) BEGINNING FUND BALANCE 3,296,201 2,164, , ,770 (3,488) 6,426,119 ESTIMATED ENDING FUND BALANCE 3,298,394 1,970, , ,578 1,536 5,983,931 26

28 2019 ENTERPRISE FUNDS BUDGET HIGHLIGHTS STATE STREET PLAZA State Street Plaza has operated at a loss in 2017, 2018 projected, as well as proposed The increase in administrative expenses is related to additional time spent by the Assessor for administration of leases. The 2019 capital improvement budget includes a boiler replacement, tuck pointing of mortar joints and repainting at the State Street Building. Both projects would need to be funded from net position. TRANSIT In fiscal year 2017 Alma Transit agreed to pick up the Patient Equipment Locker operation when they closed their business of providing medical related transportation for handicapped individuals. For the purposes of this budget document, Transit and Special Services are combined into one statement. The private contribution revenue shown in 2017 is proceeds from the sale of the Patient Equipment Locker building. Additionally, the Special Services operation received some federal funding. In fiscal years 2016 and 2017 Transit funded the deductible on an insurance settlement related to an accident. Transit expanded services on a trial basis in The additional activity can be easily seen in both service charges and expenses. The service expansion was ended at the close of the state fiscal year. WASTEWATER UTILITY The increases noted in personnel are the result of requiring engineering internal service charges be appropriately classified and documented. The Wastewater Utility budget for 2019 includes several capital items to improve confined space entry safety for employees; and minimize risk of equipment malfunction. Especially during storm events. While bond interest is included in the operating budget; there is 399,200 due on bonded debt principal in WATER DISTRIBUTION Formation of the Gratiot Area Water Authority reduces the scope of City of Alma water utility operations to distribution of potable water within the city. Center Street water main will be replaced to eliminate chronic issues of a 1920 s installed main. REFUSE COLLECTION The Refuse Collection Fund has operated at a loss the last few years. Fiscal year 2017 recorded a loss of 95,761. Monthly rates to residents increased for 2017 from to The last rate increase prior to that was in The expenses incurred for this operation are household trash and recycling collection services paid to a contractual vendor. At this time that vendor is Republic Services. The balance of the expenses are public works internal service fees charged for yard waste collection and leaf collection. 27

29 STATE STREET PLAZA FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Investment Income and Rents Rents 37,947 38,435 55,860 41,000 38,000 Investment Earnings 2,001 2,539 6,256 2,500 2,000 Total Investment Income and Rents 39,948 40,974 62,116 43,500 40,000 Other Revenue Other Revenue 9,521 7,876 6,000 2,500 3,000 Other Financing Sources Interfund Transfers In 33,958 TOTAL REVENUE 83,427 48,850 68,116 46,000 43,000 EXPENSES: General Government Function Building Maintenance Personnel 5,293 4,314 6,086 5,400 5,236 Materials and Supplies 4,371 3,471 4,750 5,500 6,900 Services and Charges 38,256 28,616 33,964 29,000 27,685 Total 47,920 36,401 44,800 39,900 39,821 Administration Personnel 4,996 8,020 10,564 8,000 11,771 Services and Charges 3,526 4,228 4,192 4,492 4,609 Total 8,522 12,248 14,756 12,492 16,380 Depreciation 22,146 25,666 26,000 25,665 26,000 TOTAL EXPENSES 78,588 74,315 85,556 78,057 82,201 ADDITION (SUBTRACTION) TO NET POSITION 4,839 (25,465) (17,440) (32,057) (39,201) BEGINNING NET POSITION 924, , , , ,286 ESTIMATED ENDING NET POSITION 929, , , , ,085 NET POSITION DETAIL: Net Investment in capital assets 301, , , , ,492 Unrestricted 627, , , , ,593 Total Net Position 929, , , , ,085 28

30 TRANSIT FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Taxes: Ad Valorum Property Taxes 152, , , , ,000 Special Exemption Acts 3,525 3,441 3,689 3,300 3,000 Total Taxes 156, , , , ,000 Federal Grants Operating Grants 100, , , , ,500 State Grants Operating Grants 208, , , , ,000 Charges for Services Fees 58, , , , ,000 Services Rendered 3,000 4,000 3,000 Total Charges for Services 58, , , , ,000 Investment Income and Rents Investment Earnings 3,192 3,162 8,363 3,861 6,000 Other Revenue Other Revenue 10,934 19,012 12,000 11,000 7,000 Private Contributions 93,795 3,750 Total Other Revenue 10, ,807 12,000 14,750 7,000 TOTAL REVENUE 537, , , , ,500 EXPENSES: Public Works Function Operations Personnel 373, , , , ,520 Materials and Supplies 41,329 61,383 56,000 58,000 63,000 Services and Charges 31,224 34,336 42,325 33,893 33,500 Total 445, , , , ,020 Facility/Vehicle Maintenance Personnel 27,941 24,571 32,443 16,500 74,771 Materials and Supplies 16,919 25,890 23,400 27,000 25,500 Services and Charges 10,495 2,376 16,250 7,000 9,750 Total 55,355 52,837 72,093 50, ,021 29

31 Administration TRANSIT FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED Personnel 159, , ,100 80,000 91,210 Materials and Supplies 8,100 4,986 7,200 6,000 4,700 Services and Charges 61,349 75,912 33,174 31,000 27,099 Total 228, , , , ,009 Depreciation 94,768 89,352 94,000 76,000 78,000 Other Financing Uses Interfund Transfers Out 33,958 Loss/(Gain) on Sale of Assets 252 Total 34,210 TOTAL EXPENSES 858, , , , ,050 ADDITION (SUBTRACTION) TO NET POSITION (321,059) (105,939) (43,725) (58,213) (39,550) BEGINNING NET POSITION 2,403,750 2,082,691 2,278,471 1,976,752 1,918,539 ESTIMATED ENDING NET POSITION 2,082,691 1,976,752 2,234,746 1,918,539 1,878,989 NET POSITION DETAIL: Net Investment in capital assets 1,327,397 1,253,345 1,159,345 1,177,346 1,099,346 Unrestricted 755, ,407 1,075, , ,643 Total Net Position 2,082,691 1,976,752 2,234,746 1,918,539 1,878,989 30

32 WASTEWATER UTILITY FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Special Assessments Special Assessments 72,453 14,409 35,000 2,000 12,809 State Grants Operating Grants 85,904 60,458 30,000 Contributions from Local Units Operating Contribution from Townships 135, , , , ,000 Charges for Services Fees 16,543 33,091 12,000 24,000 11,050 Services Rendered 1,721,563 1,814,988 2,016,992 2,030,000 2,092,000 Total Charges for Services 1,738,106 1,848,079 2,028,992 2,054,000 2,103,050 Investment Income and Rents Investment Earnings 1,814 2,962 2,384 4,000 3,000 Other Revenue Other Revenue 17,572 10,507 10,000 10,000 TOTAL REVENUE 1,965,154 2,086,290 2,203,978 2,270,458 2,293,859 EXPENSES: Public Works Function Operations Personnel 126, , , , ,694 Materials and Supplies 18,113 20,950 29,000 28,000 35,000 Services and Charges 46,018 54, , , ,400 Total 190, , , , ,094 Facility/Vehicle Maintenance Personnel 325, , , , ,775 Materials and Supplies 47,754 30,500 47,650 33,000 49,800 Services and Charges 262, , , , ,245 Total 635, , , , ,820 Administration Personnel 88, ,416 91,252 93,240 76,840 Materials and Supplies 8,975 9,129 3,275 8,000 4,800 Services and Charges 131, , , , ,098 Total 229, , , , ,738 Depreciation 287, , , , ,000 31

33 WASTEWATER UTILITY FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED Debt Interest 146, , , , ,000 Other Financing Uses Loss/(Gain) on Sale of Assets 41 TOTAL EXPENSES 1,489,906 1,555,763 1,606,505 1,476,040 1,692,652 ADDITION (SUBTRACTION) TO NET POSITION 475, , , , ,207 BEGINNING NET POSITION 3,788,138 4,263,386 4,793,913 4,793,913 5,588,331 ESTIMATED ENDING NET POSITION 4,263,386 4,793,913 5,391,386 5,588,331 6,189,538 NET POSITION DETAIL: Net Investment in capital assets 3,852,939 3,810,675 3,457,025 3,485,675 3,760,675 Unrestricted 410, ,238 1,934,361 2,102,656 2,428,863 Total Net Position 4,263,386 4,793,913 5,391,386 5,588,331 6,189,538 32

34 WATER DISTRIBUTION FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Charges for Services Fees 11,571 71,576 12,000 10,900 10,000 Services Rendered 1,423,400 1,410,093 1,471,654 1,470,000 1,526,600 Total Charges for Services 1,434,971 1,481,669 1,483,654 1,480,900 1,536,600 Investment Income and Rents Rents 57,572 55,617 56,000 60,000 56,000 Investment Earnings 9,641 11,491 29,414 10,000 15,000 Total Investment Income and Rents 67,213 67,108 85,414 70,000 71,000 Other Revenue Other Revenue 13,563 1,093 3,500 2,000 TOTAL REVENUE 1,515,747 1,549,870 1,569,068 1,554,400 1,609,600 EXPENSES: Public Works Function Operations Personnel 2,885 2,742 2,530 Services and Charges 620, , , , ,894 Total 623, , , , ,894 Facility/Vehicle Maintenance Personnel 269, , , , ,937 Materials and Supplies 27,024 14,853 24,500 20,100 22,000 Services and Charges 8,989 14,477 27,000 15,000 27,406 Total 305, , , , ,343 Administration Personnel 62,547 67,312 56,935 53,000 51,633 Materials and Supplies 7,642 9,529 4,500 3,900 3,250 Services and Charges 86, ,064 90,830 95, ,459 Total 156, , , , ,342 Depreciation 180, , , , ,000 Long Term Debt Interest on Bonds 59,700 33,976 26,334 26,000 24,000 Other Financing Uses Loss/(Gain) on Investment in Joint Venture (239,976) 17,616 TOTAL EXPENSES 1,085,153 1,397,425 1,564,538 1,362,530 1,429,579 33

35 WATER DISTRIBUTION FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED ADDITION (SUBTRACTION) TO NET POSITION 430, ,445 4, , ,021 BEGINNING NET POSITION 6,554,831 6,985,425 7,137,870 7,137,870 7,329,740 ESTIMATED ENDING NET POSITION 6,985,425 7,137,870 7,142,400 7,329,740 7,509,761 NET POSITION DETAIL: Net Investment in capital assets 2,699,244 2,969,390 2,638,005 2,769,390 3,444,390 Unrestricted 4,286,181 4,168,480 4,504,395 4,560,350 4,065,371 Total Net Position 6,985,425 7,137,870 7,142,400 7,329,740 7,509,761 34

36 REFUSE COLLECTION FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Contributions from Local Units Operating Contribution 4,959 Charges for Services Fees 3,316 3,563 3,300 3,500 3,000 Services Rendered 610, , , , ,682 Total Charges for Services 614, , , , ,682 Investment Income and Rents Investment Earnings 1,432 1,284 4,096 1,000 2,000 Other Revenue Other Revenue TOTAL REVENUE 616, , , , ,682 EXPENSES: Refuse Collection Operations Personnel 110, , , , ,286 Materials and Supplies Services and Charges 380, , , , ,400 Total 490, , , , ,486 Facility/Vehicle Maintenance Personnel 27,910 45,386 43,191 40,000 35,000 Materials and Supplies Services and Charges 54,055 59,337 70,000 56,500 60,000 Total 81, , ,691 96,600 95,500 Administration Personnel 1,463 4,366 7,982 5,742 Materials and Supplies 6,914 8,671 6,500 6,500 1,300 Services and Charges 53,280 68,023 58,860 63,628 66,593 Total 61,657 81,060 73,342 75,870 67,893 Depreciation TOTAL EXPENSES 634, , , , ,139 35

37 REFUSE COLLECTION FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED ADDITION (SUBTRACTION) TO NET POSITION (18,305) (95,761) (62,374) (64,530) (42,457) BEGINNING NET POSITION 546, , , , ,000 ESTIMATED ENDING NET POSITION 528, , , , ,543 NET POSITION DETAIL: Net Investment in capital assets 1,538 1,278 1,013 1, Unrestricted 527, , , , ,790 Total Net Position 528, , , , ,543 36

38 2019 ENTERPRISE FUND PROPOSED BUDGET SUMMARY STATE STREET WASTEWATER WATER REFUSE PLAZA TRANSIT UTILITY DISTRIBUTION COLLECTION TOTAL REVENUE: Taxes: Ad Valorum Property Taxes 140, ,000 Special Exemption Acts 3,000 3,000 Total Taxes 143, ,000 Special Assessments Special Assessments 12,809 12,809 Federal Grants Operating Grants 139, ,500 State Grants Operating Grants 290,000 30, ,000 Contributions from Local Units Operating Contribution from Townships 135, ,000 Charges for Services Fees 143,000 11,050 10,000 3, ,050 Services Rendered 3,000 2,092,000 1,526, ,682 4,248,282 Total Charges for Services 146,000 2,103,050 1,536, ,682 4,415,332 Investment Income and Rents Rents 38,000 56,000 94,000 Investment Earnings 2,000 6,000 3,000 15,000 2,000 28,000 Total Investment Income and Rents 40,000 6,000 3,000 71,000 2, ,000 Other Revenue Other Revenue 3,000 7,000 10,000 2,000 22,000 TOTAL REVENUE 43, ,500 2,293,859 1,609, ,682 5,309,641 37

39 2019 ENTERPRISE FUND PROPOSED BUDGET SUMMARY STATE STREET WASTEWATER WATER REFUSE PLAZA TRANSIT UTILITY DISTRIBUTION COLLECTION TOTAL EXPENSES: General Government Function Municipal Building and Grounds Personnel 17,007 17,007 Materials and Supplies 6,900 6,900 Services and Charges 32,294 32,294 Total 56,201 56,201 Public Works Function Operations Personnel 363, , , ,500 Materials and Supplies 63,000 35, ,800 Services and Charges 33, , , ,400 1,310,194 Total 460, , , ,486 2,093,494 Facility/Vehicle Maintenance Personnel 74, , ,937 35, ,483 Materials and Supplies 25,500 49,800 22, ,800 Services and Charges 9, ,245 27,406 60, ,401 Total 110, , ,343 95,500 1,118,684 Administration Personnel 91,210 76,840 51, ,683 Materials and Supplies 4,700 4,800 3,250 1,300 14,050 Services and Charges 27, , ,459 66, ,249 Total 123, , ,342 67, ,982 Depreciation 26,000 78, , , ,260 38

40 2019 ENTERPRISE FUND PROPOSED BUDGET SUMMARY STATE STREET WASTEWATER WATER REFUSE PLAZA TRANSIT UTILITY DISTRIBUTION COLLECTION TOTAL Debt Interest 137,000 24, ,000 TOTAL EXPENSES 82, ,050 1,692,652 1,429, ,139 4,649,621 ADDITION (SUBTRACTION) TO NET POSITION (39,201) (39,550) 601, ,021 (42,457) 660,020 BEGINNING NET POSITION 854,286 1,918,539 5,588,331 7,329, ,000 16,004,896 ESTIMATED ENDING NET POSITION 815,085 1,878,989 6,189,538 7,509, ,543 16,664,916 NET POSITION DETAIL: Net Investment in capital assets 224,492 1,099,346 3,760,675 3,444, ,529,656 Unrestricted 590, ,643 2,428,863 4,065, ,790 8,135,260 Total Net Position 815,085 1,878,989 6,189,538 7,509, ,543 16,664,916 39

41 2019 COMPONENT UNITS BUDGET HIGHLIGHTS Discretely Presented Component Units hold a special distinction in governmental accounting. They are legally separate entities which have some fiscal support from the primary government and the nature and significance of their relationship with the primary government is such that exclusion would cause the entitywide financial statements to be misleading. The City s elected officials are financially accountable for Downtown Development Authority and Alma Public Library. Hence, presenting them separately allows the reader to see the effect of their operation on the city discretely from the city proper. The following budgets relate to Downtown Development Authority and Alma Public Library. Each budget contains an operating transfer from General Fund. Each has other revenue sources in principal support of the activity. 40

42 DOWNTOWN DEVELOPMENT AUTHORITY FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Taxes: Ad Valorum Property Taxes 20,997 20,713 21,050 21,000 20,000 Investment Income and Rents Investment Earnings Other Revenue Other Revenue 42 8 Other Financing Sources Transfers from General Fund 6,000 6,000 6,000 6,000 6,000 TOTAL REVENUE 27,245 27,164 27,665 27,500 26,200 EXPENSES: Community and Economic Development Function Downtown Development Authority Personnel 11,314 7,825 8,509 12,500 16,055 Materials and Supplies Services and Charges 5,792 8,010 11,240 7,000 10,379 TOTAL EXPENSES 17,554 16,023 20,124 20,375 26,809 ADDITION (SUBTRACTION) TO NET POSITION 9,691 11,141 7,541 7,125 (609) BEGINNING NET POSITION 52,635 62,326 73,467 73,467 80,592 ESTIMATED ENDING NET POSITION 62,326 73,467 81,008 80,592 79,983 41

43 ALMA PUBLIC LIBRARY FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED REVENUE: Operating Taxes: Ad Valorum Property Taxes 79,434 78,634 77,446 77,200 78,200 Gratiot County Voted Property Taxes Distribution 194, , , , ,000 Special Exemption Acts 1,928 1,791 2,573 1,725 1,600 Total Operating Taxes 276, , , , ,800 Debt Taxes: Voted Tax Millage for Debt 258, , , , ,700 State Grants Operating Grants 7,783 7,783 7,800 8,200 7,500 Contributions from Local Units Gratiot County Penal Fine Distribution 103,691 92, ,000 93,000 91,000 Charges for Services Fees 18,871 17,553 16,000 16,500 17,000 Fines and Forfeits 3,769 3,664 3,700 3,300 3,000 Investment Income and Rents Investment Earnings 740 1,781 5,000 1, Other Revenue Other Revenue 6,392 6,000 5,000 4,500 5,000 Other Financing Sources Interfund Transfers In ,698 1,000 1,000 Transfers from General Fund 175, , , , ,000 Total Other Financing Sources 175, , , , ,000 TOTAL REVENUE 853, , , , ,800 EXPENSES: Recreation and Culture Function Library Services Personnel 353, , , , ,437 Materials and Supplies 67,607 64,913 84,410 80,000 83,305 Services and Charges 102, , , , ,223 Total 522, , , , ,965 42

44 FY 2016 FY 2017 FY 2018 FY 2018 FY 2019 ACTUAL ACTUAL BUDGET PROJECTED RECOMMENDED Facility Maintenance Personnel 39,484 37,651 41,610 37,000 40,000 Materials and Supplies 7,915 5,819 12,250 6,000 8,000 Services and Charges 57,242 51,084 69,650 45,000 18,250 Total 104,641 94, ,510 88,000 66,250 Depreciation 151, , , , ,000 Long Term Debt Interest on Bonds 85,882 39,674 30,450 34,000 33,312 TOTAL EXPENSES 864, , , , ,527 ADDITION (SUBTRACTION) TO NET POSITION (11,588) 43,148 22,540 76,254 44,273 BEGINNING NET POSITION 1,492,831 1,481,243 1,524,391 1,524,391 1,600,645 ESTIMATED ENDING NET POSITION 1,481,243 1,524,391 1,546,931 1,600,645 1,644,918 43

45 2019 COMPONENT UNITS PROPOSED BUDGET SUMMARY DOWNTOWN ALMA PUBLIC TOTAL COMPONENT DEVELOPMENT LIBRARY UNITS REVENUE: Taxes: Ad Valorum Property Taxes 20, , ,900 Special Exemption Acts 1,600 1,600 Total Taxes 20, , ,500 State Grants Operating Grants 7,500 7,500 Contributions from Local Units Gratiot County Penal Fine Distribution 91,000 91,000 Charges for Services Fees 17,000 17,000 Fines and Forfeits 3,000 3,000 Investment Income and Rents Investment Earnings ,000 Other Revenue Other Revenue 5,000 5,000 Other Financing Sources Interfund Transfers In 1,000 1,000 Transfers from General Fund 6, , ,000 Total Other Financing Sources 6, , ,000 TOTAL REVENUE 26, , ,000 EXPENSES: Community and Economic Development Function Economic Development Personnel 16,055 16,055 Materials and Supplies Services and Charges 10,379 10,379 Capital Outlay Total Community and Economic Development Function 26,809 26,809 44

46 DOWNTOWN ALMA PUBLIC TOTAL COMPONENT DEVELOPMENT LIBRARY UNITS Recreation and Culture Function Library Personnel 360, ,437 Materials and Supplies 91,305 91,305 Services and Charges 142, ,473 Depreciation 145, ,000 Total Recreation and Culture Function 739, ,215 Debt Interest 33,312 33,312 TOTAL EXPENSES 26, , ,336 ADDITION (SUBTRACTION) TO NET POSITION (609) 44,273 43,664 BEGINNING NET POSITION 80,592 1,600,645 1,681,237 ESTIMATED ENDING NET POSITION 79,983 1,644,918 1,724,901 45

47 Schedule of Bonded Debt Payable Component Unit General Special Alma Public Year Ending Obligation Assessment Revenue Library June 30, Bonds Bonds Bonds Total General Obligation Principal 320,000 20, , , , Interest 70,355 4,413 82, ,406 30,448 Total 390,355 24, , , ,448 Principal 335,000 20, , , , Interest 63,278 3,503 77, ,695 26,988 Total 398,278 23, , , ,988 Principal 340,000 20, , , , Interest 55,590 2,583 73, ,361 23,442 Total 395,590 22, , , ,442 Principal 345,000 20, , , , Interest 47,884 1,653 67, ,499 19,808 Total 392,884 21, , , ,808 Principal 365,000 15, , , , Interest 39, , ,401 16,090 Total 404,949 15, , , ,090 Principal 350, , , , Interest 31,259 57,412 88,671 12,196 Total 381, , , ,196 Principal 365, , , , Interest 23,317 51,963 75,280 8,218 Total 388, , , ,218 Principal 375, , , , Interest 14,973 46,535 61,508 4,152 Total 389, , , ,152 Principal 235, , , Interest 6,252 41,585 47,837 Total 241, , ,837 Principal 215, , Interest 36,385 36,385 Total 251, ,385 Principal 220, , Interest 31,185 31,185 Total 251, ,185 Principal 230, , Interest 25,860 25,860 Total 255, ,860 Principal 235, , Interest 20,285 20,285 Total 255, ,285 Principal 235, , Interest 14,585 14,585 Total 249, ,585 Principal 245, , Interest 8,885 8,885 Total 254, ,317 Principal 124, , Interest 2,924 2,924 Total 127, ,884 Total Principal 3,030,000 95,000 3,414,511 6,539,511 1,760,000 Interest 352,855 12, ,043 1,067, ,345 Total 3,382, ,863 4,116,554 7,607,272 1,901,345 46

48 City of Alma, Michigan Budget Resolution July 1, 2018 through June 30, 2019 WHEREAS, the City Manager has submitted and filed with the City Commission a proposed budget estimating revenue and expenditures for fiscal year on April 10, 2018, as required by Chapter VI, Section 6 of the City Charter and Act 2, Michigan Public Acts of 1968, as amended, and WHEREAS, the City Commission did give notice of a public hearing to receive citizen comment on the proposed budget on May 8, 2018 at 6:00 p.m. at the Alma Municipal Building, proof of publication is now on file, and which public hearing was duly held pursuant to said notice and in conformity there wit. NOW, THEREFORE, BE IT RESOLVED, the City Commission, after hearing thereon and consideration thereof, does hereby adopt said budget as presented herein. BE IT FURTHER RESOLVED, the City Commission does hereby levy a tax of mills for general operating purposes, to be raised by a general ad valorem tax upon owners of real and personal property in the City of Alma, by the authority granted, and in accordance with the Michigan Constitution, the General Property Tax Act 206, Michigan Public Acts of 1893, as amended, and Chapter VII, Section 7 of the City Charter, BE IT FURTHER RESOLVED, the City Commission does hereby levy a tax of.9604 mills for the operation of a DialARide transportation system, to be raised by an ad valorem tax upon owners of real and personal property in the City of Alma, as approved by a vote of the people on May 18, 1976, BE IT FURTHER RESOLVED, the City Commission does hereby levy a tax of mills to repay bonds issued for the expansion and improvement of Alma Public Library, to be raised by an ad valorem tax upon owners of real and personal property in the City of Alma, as approved by a vote of the people on August 3, 2004, BE IT FURTHER RESOLVED, the City Commission does hereby levy a tax of mills to defray the cost of street improvements, to be raised by an ad valorem tax upon owners of real and personal property in the City of Alma, as approved by a vote of the people on November 8, 2016, BE IT FURTHER RESOLVED, the City Commission does hereby levy a tax of mills on all real and personal taxable property within the approved district, to finance the Alma Downtown Development Authority, BE IT FURTHER RESOLVED, the City Commission does hereby levy a tax of.5000 mills for operation and administration expenses of the Alma Public Library, to be raised by an ad valorem tax upon owners of real and personal property in the City of Alma, BE IT FURTHER RESOLVED, General Fund budget for fiscal year is approved with the following revenue sources: 47

49 Taxes Special Assessments Licenses and Permits State Grants Contributions from Local Units Charges for Services Fines and Forfeits Rents Investment Earnings Other Revenue lnterfund Transfer In Total General Fund Revenue 2,444,100 24, ,150 1,173,231 1,000 69,224 30,000 28,100 18,000 43,900 1,200 3,994,905 BE IT FURTHER RESOLVED, General Fund appropriation budget for fiscal year is approved by function and activity as follows: Legislative Function: City Commission Chief Executive Function: City Manager Financial and Tax Administration Function: City Clerk Treasurer Assessor General Government Function: Elections Municipal Building Public Safety Function: Police Contribution to Rural Urban Fire Board Inspection Services Public Works Function: Downtown Maintenance Sidewalks Street Opening Permit Program Street Lighting Cemetery Contribution to Gratiot Community Airport Community and Economic Development Function: Zoning Economic Development 51, , , , ,489 47, ,342 1,737, , ,734 62, ,480 15, , ,265 26,000 24,400 92,004 48

50 Recreation and Culture Function: Parks and Recreation Contribution to Alma Public Library Debt Service lnterfund Transfer Out 224, ,000 11,327 10,500 Total General Fund Expenditures 3,992,712 BE IT FURTHER RESOLVED, the City Commission approves additional appropriations for fiscal year by fund: Major Street Fund Local Street Fund Street Millage Fund Housing Rehabilitation Fund State Street Plaza Transit Services Wastewater Utility Water Distribution Refuse Collection Discretely Presented Component Units Alma Downtown Development Authority Alma Public Library 1,281, , , ,676 88, ,050 1,692,652 1,429, ,139 26, ,527 BE IT FURTHER RESOLVED, the City Commission hereby approves capital projects to commence in fiscal year : Public Works Garage ventilation system Police lobby remodel State Street Plaza boiler replacement Police patrol vehicle Portable davit arm personnel retrieval system Lift Station generators Lift Station #11 and #12 electrical upgrades Warehouse Lift Station pumps Lift Station bypasses Lift Station #8 meter Loca I Streets sea I coat Local Streets crack seal Public Works equipment replacements Hannah Street reconstruction Pleasant Street reconstruction Lincoln Street reconstruction Center Street watermain replacement Library digital sign 28,000 20,000 9,500 33,000 10,000 62,000 40,000 25,000 16,000 8,000 80,000 37, , , ,000 1,178, ,000 29,500 49

51 BE IT FURTHER RESOLVED, the City Manager is hereby authorized to make transfers within appropriation functions as established in Michigan Uniform Budgeting and Accounting Act, 1968 Public Act 2, as amended. Transfers between functions may be made by further action of the City Commission. The foregoing resolution was offered by Commissioner Allman and supported by ViceMayor Harrington. Yes: Allman, Ayers, Harrington, Mapes, Mott, Nyman and Piccolo. No: None. Resolution Declared Adopted Certificate I, Sheila Letourneau, Clerk of the City of Alma, do hereby certify that the above resolution is a true and exact copy adopted at a regular meeting of the City Commission held on Tuesday, May 22, 2018 at 6:00 p.m. A.&th Sheila Letourneau, City Clerk 50

52 2019 City of Alma, Michigan Capital Improvement Internal Sidewalk Wastewater Water Life Enterprise General Services Special Streets Streets Voted Tax Utility Utility Other Project Expectancy Reserves Bonds Fund Fund Fund Federal State Assessment Local Major Revenue Fund Fund (specify) Program Grand Totals Funding Sources 3,150,648 14, , , ,000 54, , , , , ,000 29, General Government 265 Buildings and Grounds Garage Ventilation System Police Lobby Remodel State Street Boiler Replacement 28, years 28,000 20, years 20,000 9, years 9, Public Safety Police Department vehicles 33,000 2 years 33, Sanitary Sewer Portable Davit Arm Personnel Retrieval System Lift Station Generators Lift Station #11 & #12 Electrical Upgrades Warehouse Lift Station Pumps Lift Station Bypasses Lift Station #8 Meter 10, years 10,000 62, years 62,000 40, years Reimbursed by Pine River Township 40,000 25, years 25,000 16, years 16,000 8, years 8, Pubic Works 203 Local Streets Seal Coat Streets 80, years includes 40,000 of 67,648 released April 2018 by State of Michigan Transportation Fund 80,000 Crack Seal Streets 37,648 5 years includes 27,648 of 67,648 released April 2018 by State of Michigan Transportation Fund 37,648 Internal Services Equipment Replacements 172, yrs 172,000 Major Projects Hannah Street Reconstruction (2018 CIP) 614, years 317, , ,000 Pleasant Street Reconstruction (2018 CIP) 608, years 9,000 sidewalks 9, , , ,000 Lincoln Street Reconstruction 1,178, years 45,000 sidewalks 375,000 45, , ,000 70, Potable Water 536 Water Systems Center Street Watermain Replacement 171, years 171, Library Library Digital Sign 29, years from Alma Public Library Fund 29,500 51

53 CAPITAL IMPROVEMENT PLANS FY

54 City of Alma Capital Improvement Program Project Summary Project Title: Garage Ventilation System Function: Fund: Activity: 32 Public Works 692 Municipal Services/Garage 443 ISF Public Works Garage Location: Public Works Garage Project Description: Install Garage ventilation system to exhaust fumes during equipment maintenance. Project Justification: Improve working conditions for Public Works Garage mechanics, by providing system to safely vent vehicle exhausts and minor welding fumes during routine work. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 28,000 28,000 28,000 28,000 28,000 28,000 28,000 28,000 53

55 City of Alma Capital Improvement Program Project Summary Project Title: Police Lobby Remodel Function: 20 General Government Fund: Activity: General Fund 265 Buildings & Grounds Location: Alma Police Department Project Description: Remodel Police Lobby, including: receptionist office with low mount security window to receive public visitors and allow passing of documents, enclosed lobby, with camera surveillance, and secure access door to Police offices, and upgraded counter and storage on interior side of wall. Project Justification: Provide a welcoming and secure public lobby for restricted access to the Police Department Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal Special Assessments State Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 20,000 20,000 20,000 20,000 20,000 20,000 20,000 54

56 Project Title: State Street Plaza Boiler Replacement Function: Fund: 32 Public Works 580 State Street Plaza Activity: 265 Buildings & Grounds Location: State Street Plaza Project Description: Replace two (2) boilers in the mechanical room. City of Alma Capital Improvement Program Project Summary Project Justification: Current boilers are past life expectancy, and need to be replaced to ensure adequate heat input to maintain building integrity. Additional benefit is higher efficiency of newer unit. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 9,500 9,500 9,500 9,500 9,500 9,500 9,500 9,500 55

57 City of Alma Capital Improvement Program Project Summary Project Title: Police Department Vehicles Function: 30 Public Safety Fund: General Fund Activity: 301 Police Location: Alma Police Department Project Description: Purchase new police cruisers for routine patrol and response to emergencies. Existing vehicle will be retired and sold. Depending upon body style changes and interior dimensions of vehicles, the computer equipment, emergency lights and personnel barrier will be reused, with some upfit costs. Project Justification: Proactive program to purchase new vehicles every year, to avoid excessive maintenance costs. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal Special Assessments State Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Totals 33,000 78,000 43,500 80,000 44, , ,000 33,000 78,000 43,500 80,000 44, ,000 Total Funding Sources 33,000 78,000 43,500 80,000 44, ,000 Comments: Program purchases one new cruiser on odd years, and two cruisers on even years. Allowance for upgrade to Explorer type vehicle in 2020 and beyond. 56

58 City of Alma Capital Improvement Program Project Summary Project Title: Portable Davit Arm Personnel Retrieval System Function: 31 Sanitary Sewer Fund: Wastewater Utility Fund Activity: 537 Sanitary Sewer Location: Water Treatment Plant Project Description: Purchase portable davit arm and support brackets, to allow improved safe entry into Lift Stations and other below grade confined spaces. Brackets are permanently mounted. Davit arm and winch are portable. Project Justification: Improved protection for personnel entering deep confined space. Manual cable attachment allows safe attachment, freedom of movement, and retrieval of incapacitated personnel. Replaces existing time consuming, cumbersome portable tripod, which restricts access. Efficient set up and use frees up maintenance manhours to complete other tasks. System can be used in other areas, with simple installation of permanent brackets. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Totals 10,000 10,000 10,000 10,000 10,000 10,000 Total Funding Sources 10,000 10,000 Comments: Lift Stations #2, #4, #9, #10, #11, and #12 require Confined Space Entry. 57

59 City of Alma Capital Improvement Program Project Summary Project Title: Lift Station Generators Function: 31 Sanitary Sewer Fund: Wastewater Utility Fund Activity: 537 Sanitary Sewer Location: Lift Stations #3, # 5, #11 and #12 Project Description: Install 35 killowatt natural gas powered commercial grade generators at Lift Station #3, #5, # 11 and #12, to provide continuous pump operation in the event of power failure. Project Justification: Proactive improvement to prevent significant impact on residents in the event of power failure. These Lift Stations are among the most critical when experiencing extreme weather events. Storm event power failure overloads limited labor resources, which are addressing other potential high flow wastewater issues. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Totals 62,000 64, ,000 62,000 64, ,000 62,000 64, ,000 Total Funding Sources 62,000 64, ,000 Comments: Generator installed cost 31,000 each for Lift Stations #3 and #5 in ,000 each for Lift Stations #11 and #12 in 2020, which is reimbursed by Pine River Township 58

60 City of Alma Capital Improvement Program Project Summary Project Title: Lift Station #11 & #12 Electrical Upgrades Function: 31 Sanitary Sewer Fund: Wastewater Utility Fund Activity: 537 Sanitary Sewer Location: Lift Stations #11 and #12 Project Description: Upgrade electrical controls and relocate to above ground weatherproof enclosure. Install Variable Frequency Drives (VFD) and replace meter on Lift Station #12 Both Lift Station upgrades will be performed in 2019 and all costs are reimbursed by Pine River Township. Project Justification: Hardware change brings installation up to same level of electrical reliability as the other City Lift Stations. Upgrade to VFDs provides better regulation of pump operation. Exterior controls allow routine monitoring and maintenance without Confined Space Entry, and eliminates the possibility of submerging electrical controls, not designed to withstand moisture. Provides improved billing accuracy to Pine River Township, versus existing 40 year old meter at Lift Sta #12. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 40,000 40,000 40,000 40,000 40,000 40,000 40,000 40,000 Lift Station #11 #12 14,000 15,000 Upgrade Electrical Controls 3,000 VFD Upgrade 8,000 Replacement Meter and Digital Recorder 14,000 26,000 Lift Station Totals 59

61 City of Alma Capital Improvement Program Project Summary Project Title: Warehouse Spare Lift Station Pumps Function: 31 Sanitary Sewer Fund: Wastewater Utility Fund Activity: 537 Sanitary Sewer Location: Lift Stations #3, # 5 and #8 Project Description: Purchase spare pumps at Lift Station #3, #5, and #8, to keep in warehouse, for quick replacement in the event of significant maintenance or failure of existing wet well pump. Project Justification: Proactive improvement to prevent significant impact on residents in the event of pump major repairs or failure. These Lift Stations are among the most critical when experiencing extreme weather events. Equipment repair can take several weeks, and replacement pumps are 34 month delivery. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Totals 25,000 25,000 25,000 25,000 25,000 25,000 Total Funding Sources 25,000 25,000 Comments: Quoted pump prices: Station #3 7,500 Station #5 6,500 Station #8 10,500 60

62 Project Title: Lift Station Bypasses Function: 31 Sanitary Sewer Fund: Wastewater Utility Fund Activity: 537 Sanitary Sewer Location: Lift Stations #3, # 4 and #5 Project Description: Install Bypass & Meter at Lift Stations #3, #4 and #5. Lift Stations # 3 and 5 in Lift Station #4 in 2020, with meter City of Alma Capital Improvement Program Project Summary Estimated Costs: 8,000 per Bypass, 8,000 additional for meter, which needs to be done concurrently with the Bypass. Project Justification: Proactive improvement to provide for backup pumping for maintenance or heavy rain event. Allows use of portable submersible pump in the WetWell to be connected directly to Force Main. Meter provides accurate flow recording for trending, and can indicate change in pump performance. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 16,000 16,000 32,000 16,000 16,000 32,000 16,000 16,000 32,000 16,000 16,000 32,000 61

63 City of Alma Capital Improvement Program Project Summary Project Title: Lift Station #8 Meter Function: 31 Sanitary Sewer Fund: Wastewater Utility Fund Activity: 537 Sanitary Sewer Location: Lift Station #8 Project Description: Install digital Magnetic meter and Recorder at Lift Station #8. Project Justification: This is Lift Station is more affected by a storm event. Early indication and subsequent intervention alleviates potential impact on residential basements. Meter provides accurate flow recording for trending, and can indicate change in pump performance, and progress of stormwater infiltration reductions. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 8,000 8,000 8,000 8,000 8,000 8,000 8,000 8,000 62

64 City of Alma Capital Improvement Program Project Summary Project Title: Seal Coat City Streets Function: 32 Public Works Fund: Streets Minor Activity: 450 Act 51 Streets Minor Location: City Wide Project Description: Preventative maintenance by seal coating selected City streets. 40,000 of recently approved 67,648 State of Michigan Transportation Fund, authorized by Public Act of 2018, signed into Law 20March2018, allocated to increased scope of Seal Coating in Project Justification: Proactive approach to protect existing condition of street, and extend life expectancy. Existing Aeration Blower VFDs were installed in 2001, with typical cost of 10,000 per VFD. Blowers are not used continuously. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 80,000 50,000 50,000 50,000 50, ,000 80,000 50,000 50,000 50,000 50, ,000 80,000 50,000 50,000 50,000 50, ,000 80,000 50,000 50,000 50,000 50, ,000 63

65 City of Alma Capital Improvement Program Project Summary Project Title: Crack Seal City Streets Function: 32 Public Works Fund: Streets Minor Activity: 450 Act 51 Streets Minor Location: City Wide Project Description: Preventative maintenance by seal coating selected City streets. 27,648 of recently approved 67,648 State of Michigan Transportation Fund, authorized by Public Act of 2018,signed into Law 20March2018, allocated to increased scope of Seal Coating in Project Justification: Proactive approach to protect existing condition of street, and extend life expectancy. Significantly reduces deterioration of a 'good' quality street. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 37,648 10,000 10,000 10,000 10,000 77,648 37,648 10,000 10,000 10,000 10,000 77,648 37,648 10,000 10,000 10,000 10,000 77,648 37,648 10,000 10,000 10,000 10,000 77,648 64

66 Project Title: Equipment Replacements Function: 32 Public Works Fund: 692 Municipal Services/Garage Activity: Internal Services Fund Location: Equipment Maintenance Garage Project Description: Equipment replacement per following sheet. City of Alma Capital Improvement Program Project Summary Project Justification: Replacing vehicles and equipment prior to becoming cost prohibitive to maintain and operate. Replacement will reduce maintenance labor and parts cost to operate vehicles and equipment in a cost effective manner. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: , Totals 172, , , , , , , , , , , , , , , , , , , , , , , ,000 65

67 FISCAL YEAR EQUIPMENT REPLACEMENT LIST EST COST 2019 Asphalt Recycler Unit ,000 Full Size Pickup 4WD with Plow Unit # 23 34,000 Full Size Pickup 4WD with Plow Unit # ,000 Cemetery Tractors without decks 10,000 Cemetery Tractors without decks 9,000 Subtotal 172, Hi Ranger w chip box 130,000 Cemetery tractors w/decks 13,000 Subtotal 143, City Manager's Vehicle 33,000 Engineering P/U unit10 30,000 Cemetery Loader tractor unit ,000 Cemetery Tractors without deck 11,000 Brush chipper 45,000 Subtotal 164, Front end Loader (unit 577 ) 150,000 Cemetery tractors w/decks 13,000 Subtotal 163, Cemetery tractors w/o decks 12,000 Flat Rack ( unit 216) 75,000 Packer Truck (251) used 75,000 Subtotal 162, Flat Rack ( unit 213) 75,000 Skid steer loader on tracks 50,000 Subtotal 125,000 Six Year Total 929,000 66

68 City of Alma Capital Improvement Program Project Summary Project Title: Hannah Street Reconstruction Function: 32 Public Works Fund: Streets Local Activity: 450 Act 51 Streets Local Location: Hannah Street Project Description: Replace Hannah Street, from Michigan Avenue to Ferris Street Includes replacement of Storm Water Sewer, Water, and Sanitary Sewer. This Budget Year 2018 Project will be started in Fiscal Year 2018 and finished in Fiscal Year Project Justification: Replace failing street and ageing underground utilities. Part of November 2016 Voted Street Millage. Improves Water, Sanitary, and Storm Water reliability. Underground work in conjunction with street work minimizes construction costs, eliminates future street opening, and significantly increases road surface longevity. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 60,000 60, , , , , , , , , , , , ,000 Estimated Costs: Streets Water Sanitary Subtotals Engineering 31,000 16,000 13,000 60,000 Construction 286, , , ,000 Total 317, , , ,000 67

69 City of Alma Capital Improvement Program Project Summary Project Title: Pleasant Street Reconstruction Function: 32 Public Works Fund: Streets Local Activity: 450 Act 51 Streets Local Location: Pleasant Street Project Description: Replace Pleasant Street, from Rosedale Street Avenue to Eastward Street Includes replacement of Storm Water Sewer, Water, and Sanitary Sewer. This Budget Year 2018 Project will be started in Fiscal Year 2018 and finished in Fiscal Year Project Justification: Replace failing street and ageing underground utilities. Part of November 2016 Voted Street Millage. Improves Water, Sanitary, and Storm Water reliability. Underground work in conjunction with street work minimizes construction costs, eliminates future street opening, and significantly increases road surface longevity. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 60,000 60, , , , ,000 9,000 9,000 9,000 9, , , , , , , , ,000 Estimated Costs: Streets Water Sanitary Sidewalk Subtotals Engineering 31,000 16,000 13,000 60,000 Construction 275, , ,000 18, ,000 Total 306, , ,000 18, ,000 68

70 City of Alma Capital Improvement Program Project Summary Project Title: Lincoln Street Reconstruction Function: 32 Public Works Fund: Streets Major Activity: 450 Act 51 Streets Major Location: Lincoln Street Project Description: Replace Lincoln Street, from Marshall Street to West Elizabeth Street Includes replacement of Storm Water Sewer, Water Main and Sanitary Sewer, and new sidewalk. McGuirk Sand & Gravel winning Bid 914,979. Add 15% contingency. Includes 126,000 Rowe Engineering Construction Supervision Project Justification: Replace failing street and ageing underground utilities. Improves Water, Sanitary, and Storm Water reliability. Underground work in conjunction with street work minimizes construction costs, eliminates future street opening, and significantly increases road surface MDOT 3year revolving 375,000 grant offsets costs, but requires engineering by a state licensed firm. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 126, ,000 1,052,000 1,052,000 1,178,000 1,178,000 45,000 45, , ,000 45,000 45, , , , ,000 70,000 70,000 1,178,000 1,178,000 Estimated Costs: Streets Water Sanitary Sidewalk Subtotals Construction Supervision 86,000 7,000 23,000 10, ,000 Construction 719,000 63, ,000 80,000 1,052,000 Total 805,000 70, ,000 90,000 1,178,000 69

71 City of Alma Capital Improvement Program Project Summary Project Title: Center Street Watermain Replacement Function: Fund: 32 Public Works 591 Water Utility Activity: 536 Water Systems Location: West Center Street Project Description: Replace watermain on West Center Street from Lincoln Avenue to Park Avenue. Project Justification: Installation of short section of 16" watermain provides redundancy in distribution from Water Treatment Plant. Current 4" water line is problematic with numerous repairs. Costs include replacement of asphalt. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Total Funding Sources Comments: Totals 16,000 16, , , , , , , , ,000 70

72 City of Alma Capital Improvement Program Project Summary Project Title: Library Digital Sign Function: Fund: Activity: 50 Recreation and Cultur 510 Alma Public Library 790 Library Location: Alma Public Library Project Description: Install digital sign on the external east face of the library's staff entrance, easily visible to library patrons entering the parking lot. Project Justification: Enhance public use of the Library by increased communication to the public. Digital Sign will provide information regarding Library's scheduling, events, and community information. Library Staff will keep information current, and aseptically pleasing. Presently, the public is informed of upcoming events only by manual placement of posters or notices in the lobby entrance windows. Budget Year Project Costs: Acquisition Land/Other Architecture/Engineering Construction Vehicles/Equipment Other (Specify) Total Capital Improvements Source of Funds: Reserves Bonds Enterprise Fund General Fund Internal Services Fund Federal State Special Assessments Streets Local Streets Major Voted Tax Revenue Wastewater Utility Fund Water Utility Fund Other (Transit, State St, etc.) Totals 29,500 29,500 29,500 29,500 29,500 29,500 Total Funding Sources 29,500 29,500 Comments: 9,500 estimatedelectrical and installation 20,000 estimateddigital sign 71

73