06/30/2017 BUDGET REPORT FOR CITY OF WAYLAND Calculations as of 06/30/2017 Budget Approved June 26, 2017

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1 PRIOR YEAR'S RESOURCES 558, LAND SALE 25, REAL PROPERTY TAX 1,229,065 1,258,750 1,308,609 1,308,609 1,336, REAL PROPERTY TAX - IFT 7,624 7,624 7,624 7,624 7, PERSONAL PROPERTY TAX 167, , , , , PERSONAL PROPERTY TAX - IFT 3,998 3,998 3,381 3,381 3, LOCAL COMM STABILIZATION 97, , PROPERTY TAX REPAYMENTS (20,459) (20,459) (21,000) (20,161) WINDSOR WOODS PARCEL TAX 1,874 1,400 1,410 1,871 1, PAYMENT IN LIEU OF TAXES 43,501 42,382 43,501 43,501 43, CABLE FRANCHISE FEE 36,277 38,900 40,000 49,464 40, BUILDING PERMITS 67,638 70,000 40,000 44,539 50, PERMIT ADMIN FEE SITE PLAN REVIEW / RE-ZONING 3,105 4,000 2,700 3,000 2, STATE GRANT 45,000 45,000 45, STATE REVENUE SHARING 372, , , , , LIQUOR LICENSES 4,218 2,750 2,891 2,891 4, SCRAPE/SALT W.U.S. SPECIAL ROADS 1,350 2,900 2,175 2,175 2, PUBLIC SAFETY ASSISTANCE 1, YANKEE SPRINGS ADMIN 1,250 5,000 5,000 5, COLLECTION FEES 35,176 43,000 36,000 19,699 30, COLLECTION FEES - CITY 2,648 3,050 3,050 3, CITY SEWER HOOK-UP 2,000 2, CITY WATER HOOK-UP 2,000 2, DUPLICATING SERVICE FIRE COST RECOVERY FEES 1, , FIRE RUNS & PROTECTION 172, , , , , FIRE FEASIBILITY STUDY 5,000 2,224 2, FINES & FORFEITURES 1,945 1, , PARK RENTAL 1,175 1, CITY TAX INTEREST EARNINGS 1,231 14, INVESTMENT INTEREST 13,533 12,000 8,762 11,424 12, RENTS & ROYALTIES 3,963 1,000 3,225 3, STAGE RENTAL 1,249 1,500 1,600 1,600 1, SALE OF EQUIPMENT 4, SPONSORSHIPS - COMMUNITY PROMOTIONS 1,179 1, MISCELLANEOUS RECV INVOICES ,000 13,592 13,882 7, POLICE RESERVE WAGES (WUS) 2,516 1,000 2,074 2,311 2, DOG LICENSE ADMIN MISCELLANEOUS 910 2, RENTS 12,600 21, TRANSFER-IN 39, ,249 79,956 60,081 65,000 ( ) DDA REIMBURSEMENT FOR $50,000 WAGES PD THRU GENERAL & $15,000 FROM TRIBE REVENUE TO HELP PAY WATER AT SPLASH PAD Totals for dept 000-2,215,547 3,011,139 2,423,505 2,362,331 2,404,561 TOTAL 2,215,547 3,011,139 2,423,505 2,362,331 2,404,561

2 PROFESSIONAL FEES BILLED 8,711 Totals for dept 000-8,711 Dept 101-COUNCIL SALARIES & WAGES-COUNCIL 34,601 37,000 13,675 9,336 13, ADMIN WAGES 25,000 23,287 83,148 ( ) PORTION OF ADMIN WAGES EXPENSED TO COUNCIL DEPT BENEFITS 4,604 5,900 6,000 4,661 6, MERS - RETIREMENT 5,085 4,500 5,525 5,064 23,680 ( ) 28.48% OF ADMIN WAGES. HIGHER % UNTIL 100% FUNDED PAYROLL TAXES 3,007 3,200 3,400 2,467 11, WORKERS COMPENSATION SPECIAL COUNCIL INITIATIVES 540 1,000 1,100 1,001 1, AMBULANCE SERVICE 15,573 14,100 23,360 15,281 15, CHAMBER MEMBERSHIP 6,600 7,200 7,200 7,200 7, COUNCIL TRAVEL & EXP.(MISC) 1,350 4,000 5,000 4,046 5, COMMUNITY PROMOTION 5,422 10,000 10,000 4,975 6, MISCELLANEOUS PLANNING COMMISSION LAND ,000 Totals for dept 101-COUNCIL 78, , ,550 78, ,395 Dept 172-ADMINISTRATION SALARIES & WAGES-ADMIN. 109, , , , , OVERTIME WAGES 623 1, BENEFITS 26,551 35,000 37,500 23,098 40, MERS - RETIREMENT 26,648 22,700 30,000 27,223 10,680 FOOTNOTE AMOUNTS: 31, PAYROLL TAXES 8,947 9,000 10,000 8,523 12, WORKERS COMPENSATION 303 2,500 3,750 1,027 1, UNEMPLOYMENT 35 1, OFFICE SUPPLIES 8,000 8,000 8,000 5,511 8, PROFESSIONAL SERVICES - IT 10,079 10,000 25,000 17,519 10, PROFESSIONAL FEES-ENGINEERING 10,166 15,000 12,000 1, PROFESSIONAL FEES-ATTORNEY 15,416 10,000 20,000 14,094 20, AUDIT FEES 4,500 4,500 4,500 2,685 4, CONTRACTUAL SERVICES 10,350 10,000 10,500 10,422 12, COMMUNICATIONS 12,672 7,500 25,000 16,533 20, TRANSPORTATION PRINTING & PUBLISHING 4,364 5,000 5, , INSURANCE & BONDS 2,223 2,500 2,500 2,164 2, PUBLIC UTILITIES 14,255 17,500 18,000 9,290 15, REPAIR & MAINTENANCE , , MISCELLANEOUS BOOKS & PERIODICALS

3 MEMBERSHIPS & DUES 5,924 6,500 6,500 4,911 6, EQUIPMENT 5,715 7,500 7,500 2,040 3, EMPLOYEE TRAINING 2,583 5,000 5,000 2,209 3,500 Totals for dept 172-ADMINISTRATION 280, , , , ,330 Dept 193-ELECTION SALARIES & WAGES-ELECTION 13,722 13,500 24,345 17,961 20,000 ( ) PORTION OF ADMIN WAGES AND ELECTION WORKERS BENEFITS 1,990 3,200 3,000 2,736 3, MERS - RETIREMENT 3,178 2,900 5,050 4,277 3,582 ( ) 28.48% OF ADMIN WAGES. HIGHER % UNTIL 100% FUNDED PAYROLL TAXES 1,013 1,500 2,100 1,320 2, WORKERS COMPENSATION OPERATING SUPPLIES 341 2,000 1, , CONTRACTED SERVICES 1,737 2,500 2,500 2,104 2, ELECTION CHARGE-BACK PRINTING 1,316 1,500 1,750 1, REPAIRS & MAINTENANCE MISCELLANEOUS EQUIPMENT 17 5,000 3,000 5,300 FOOTNOTE AMOUNTS: 5,300 ( ) ELECTION EQUIPMENT EMPLOYEE TRAINING 456 1,000 1, ,000 Totals for dept 193-ELECTION 24,094 33,975 45,411 30,158 42,057 Dept 209-ASSESSING SALARIES & WAGES-ASSESSOR 30,098 31,000 34,000 32,243 14, BENEFITS 1,144 2,700 2,000 1, MERS - RETIREMENT 3,178 3,000 5,106 3, PAYROLL TAXES 2,408 2,500 2,600 2,494 2, WORKERS COMPENSATION UNEMPLOYMENT OFFICE SUPPLIES PROF FEES - LEGAL, APPRAISALS ETC 2,910 10,000 7,500 4,406 7, CONTRACTED SERVICES (BOR) 1,524 2,500 2,750 1,902 2, MISCELLANEOUS EQUIPMENT TRAINING 175 1,500 1, ,000 Totals for dept 209-ASSESSING 42,224 55,400 56,631 47,347 28,525 Dept 265-BUILDING & GROUNDS BUILDING SUPPLIES CONT SERVICES - GEN BLDG MAINT 3,978 5,000 7,500 5,785 7, CONT SERV - POLICE BLDG MAINT 1,706 Totals for dept 265-BUILDING & GROUNDS 5,749 5,000 7,500 5,785 7,500 Dept 301-POLICE SALARIES & WAGES-POLICE 380, , , , , CROSSING GUARDS 15,902 14,500 16,000 15,540 14, OVERTIME WAGES 27,210 24,000 24,000 11,931 24,000

4 BENEFITS 89, , ,000 65, , MERS - RETIREMENT 97, ,000 76,320 68, ,554 ( ) 34.78% OF POLICE WAGES. HIGHER % UNTIL 100% FUNDED PAYROLL TAXES 34,069 35,000 35,000 29,657 35, WORKERS COMPENSATION 6,473 18,000 18,000 13,766 18, UNEMPLOYMENT 42 3,000 3, OPERATING SUPPLIES 3,626 5,000 5,000 1,557 5, FURNISHINGS 289 1,500 1, RESERVE WAGES 4,383 4,500 4,500 4,289 4, UNIFORMS 4,934 7,000 7,000 5,062 7, CLEANING UNIFORMS 1,699 1,200 1, , PROFESSIONAL SERVICES , PROFESSIONAL MEMBERSHIP FEE PROFESSIONAL SERVICES CODE/BLDG FOOTNOTE AMOUNTS: 350 ( ) CODE / FIRE INSPECTION FOR POLIC-FIRE BLDG PROFESSIONAL SERVICES - LEGAL 6,349 1,500 13,000 11,314 1, AUDIT 1,200 1,200 1,200 1,200 1, CONTRACTUAL SERVICES 2,300 5,000 11,500 9,760 11, COMMUNICATIONS 13,901 11,110 14,100 11,518 9, FUEL AND OIL (EQUIP FUND) 8,302 17,500 13,000 7,343 13,000 FOOTNOTE AMOUNTS: 15,000 ( ) FUEL COST OF $550-$700 PER MONTH TRANSPORTATION INSURANCE & BONDS 8,000 8,000 8,000 8,000 8, PUBLIC UTILITIES 7,000 7,000 7,500 6,979 7, REPAIR & MAINTENANCE (EQUIP) 1,487 4,000 4,000 1,270 3, VEHICLE MAINTENANCE 4,501 9,000 7,000 2,536 5, MISCELLANEOUS 661 1,000 1, , EMPLOYEE TRAINING. 7,245 7,500 7,500 3,834 7,500 FOOTNOTE AMOUNTS: 7,500 ( ) LEXIPOL - MI ASSOC OF CHIEFS CONF EQUIPMENT 17,144 20,000 17,000 9,441 8, CROSSING GUARD EQUIPMENT Totals for dept 301-POLICE 745, , , , ,954 Dept 339-FIRE SALARIES & WAGES-FIRE 94, , ,000 87, , YANKEE SPRINGS 2,292 5,000 5,245 ( ) 100% REIMBURSED BENEFITS 7,316 7,800 7,800 6,752 7, PAYROLL TAXES 7,726 12,000 12,000 7,386 9,000 ( ) YANKEE SPRINGS PORTION 100% REIMBURSED WORKERS COMPENSATION 6,183 14,000 14,000 9,717 14,000 ( ) YANKEE SPRINGS PORTION 100% REIMBURSED UNEMPLOYMENT ADMINISTRATION FEES (3%) 11,250 11,250 11,250 11, OPERATING SUPPLIES 2,358 3,000 3,500 2,246 3, BUILDING RENT 9,654 12,000 12,000 7,817 12, PROFESSIONAL FEES 2,409 3,000 3,000 2,078 3,000

5 COMMUNICATIONS 4,372 4,500 7,000 5,562 5, FUEL AND OIL (EQUIP FUND) 3,170 5,000 5,000 3,859 5, TRANSPORTATION 58 1,000 1, INSURANCE & BONDS 15,659 17,000 17,500 15,580 17, PUBLIC UTILITIES 7,267 8,500 9,000 6,979 9, REPAIRS & MAINTENANCE (TRUCKS) 33,763 34,000 35,000 30,237 35, EQUIP MAINT (EQUIP) 6,976 8,000 8,500 7,964 8, HYDRANT RENTAL 15,250 15,250 15,250 5,083 15, MISCELLANEOUS 1,884 2,000 2,500 1,320 2, TRAINING (F.D.) 1,395 2,000 2,000 1,725 4,000 FOOTNOTE AMOUNTS: 4,000 ( ) NEW CLASSES ON READING SMOKE & UPDATES ON OFFICER CLASSES EQUIPMENT 23,655 25,100 26,000 24,321 21,200 FOOTNOTE AMOUNTS: 21,200 ( ) REPLACEMENT OF WORN OUT BOOTS, GLOVES, NEW TURNOUT GEAR FOR NEW EMP, PURCHASE A 5 GAS DETECTOR TO TEST CO2, METHANE, ETC & TURNOUT GEAR & GRASS & WOODS FIRE TURN-OUT GEAR IMMUNIZATIONS 345 1,000 1, ,000 FOOTNOTE AMOUNTS: 4,000 ( ) NEW PERSONNEL AND INCREASE IN COSTS SET ASIDE FOR FUTURE PURCHASE 90,412 25,000 25,000 25,000 FOOTNOTE AMOUNTS: 25,000 ( ) TO HELP WITH NEW FIRE VEHICLE PURCHASES WHEN TIME TO REPLACE UNITED IPA - PUMPER TRK INT 12,672 12,672 12,500 11,754 3, UNITED IPA - PUMPER TRK PRINCIPAL 74,609 74,609 75,500 75,500 83,924 FOOTNOTE AMOUNTS: 83,923 ( ) FINAL PAYMENT 12/1/2018 Totals for dept 339-FIRE 434, , , , ,781 Dept 371-PLANNING & ZONING SALARIES & WAGES-PLANNING 11,690 15,000 15,000 11,936 15,000 ( ) PLANNIN COMMISSION ONLY BENEFITS 902 3,000 3, , MERS - RETIREMENT 3,000 3,000 3,400 3,165 4, PAYROLL TAXES 832 2,500 2, , WORKERS COMPENSATION UNEMPLOYMENT OFFICE SUPPLIES CONTRACTUAL SVCS-BLDG PERMIT INSPECTN 58,171 70,000 40,000 33,327 75, PROFESSIONAL FEES-ENGINEERING 750 5,000 4,890 22, PROFESSIONAL SVCS- LEGAL CONTRACTUAL SVCS 10,463 10,000 10,000 1,875 1, PRINTING & PUBLISHING , TRAINING/TRAVEL 45 1, MEMBERSHIP & DUES Totals for dept 371-PLANNING & ZONING 85, ,250 81,940 58, ,850 Dept 441-DPW SALARIES & WAGES-DPW 135, , , , ,000 FOOTNOTE AMOUNTS: 113,500 ( ) THE PORTION OF DPW WORK IN DDA DISTRICT REIMBURSED 100% OVERTIME WAGES 6,231 6,500 7,000 3,779 7,000

6 ADMIN WAGES 28,492 ( ) SALARY ADMIN STAFF ONLY BENEFITS 37,673 38,000 40,000 38,426 40, MERS - RETIREMENT 27,750 23,000 31,000 28,558 36, PAYROLL TAXES 12,050 12,000 15,000 11,119 16,259 FOOTNOTE AMOUNTS: 15,000 ( ) PORTION OF DPW WORK IN DDA DISTRICT REIMBURSED 100% WORKERS COMPENSATION 2,866 7,500 7,300 7,488 6,500 FOOTNOTE AMOUNTS: 6,500 ( ) PORTION OF DPW WORK IN DDA DISTRICT REIMBURSED 100% UNEMPLOYMENT UNIFORMS LAUNDRY & CLEANING 5,250 5,000 6,000 5,834 3,250 FOOTNOTE AMOUNTS: 3,250 ( ) WATER & SEWER TO PAY 25% ( ) EACH TOOLS & SUPPLIES 5,335 5,200 7,000 5,399 5,500 FOOTNOTE AMOUNTS: 5,500 ( ) TOOLS, SUPPLIES & FOUL WEATHER GEAR BUILDING MAINT. & SUPPLIES 1,591 2,000 2,000 1,549 5,000 FOOTNOTE AMOUNTS: 5,000 ( ) LIGHTING UPGRADES & GENERAL MAINTENANCE PROFESSIONAL SERVICES 656 1,750 1,750 1,485 1, AUDIT 1,200 1,200 1,200 1,200 1, CONTRACTURAL SERVICES (REFUSE) 11,837 15,000 11,500 6,438 7,000 FOOTNOTE AMOUNTS: 7,000 ( ) SKIP 1 YEAR OF BRUSH/LEAF REMOVAL AT DPW COMMUNICATIONS 2,955 7,000 7,000 3,888 7, INSURANCE & BONDS 3,000 4,000 4,000 3,000 4, PUBLIC UTILITIES 19,469 25,000 30,000 14,880 16,000 FOOTNOTE AMOUNTS: 16,000 ( ) SPLIT COST OF DPW GARAGE LIGHTS WITH WATER & SEWER STREET LIGHTING 51,732 55,000 60,000 52,111 55, REPAIRS & MAINTENANCE EQUIPMENT RENTAL 24,568 46,000 40,000 24,476 30,000 FOOTNOTE AMOUNTS: 30,000 ( ) REDUCTION BASED ON CURRENT YTD USAGE MISCELLANEOUS 1,231 1,500 1, , PARK FUND 88, ,749 7,500 6,684 12,000 FOOTNOTE AMOUNTS: 12,000 ( ) INCREASED COST: MORE USAGE, UPKEEP, PAINT & SEAL SPLASH PAD. WE HAVE BIKE RACK TO INSTALL, BUT NEED CEMENT TO SECURE TRAINING 100 1,500 1, ,000 FOOTNOTE AMOUNTS: 2,000 ( ) INCREASE OF $500 DUE TO NEWER STAFF AND INCREASED COST Totals for dept 441-DPW 439, , , , ,646 Dept 905-DEBT SERVICE CDBG 0% LOAN PRINCIPAL (MEDC) 43,689 43,689 43,689 43,689 43, BEAR SWAMP DRAINAGE SPECIAL ASSESSME 6,940 8,005 6,977 6,977 7, RABBIT RIVER DRAIN SUPERIOR PLAT #2 DRAIN

7 Totals for dept 905-DEBT SERVICE 51,459 52,524 51,496 51,496 51,534 Dept 999-TRANSFERS TRANSFER TO MAJOR 115, , TRANSFER TO LOCAL 500, , TRANSFER TO DORA 5 Totals for dept 999-TRANSFERS 615, ,000 5 TOTAL 2,810,113 3,011,139 2,363,308 1,831,219 2,383,572 NET OF REVENUES/ - FUND 101 (594,566) 60, ,112 20,989 BEGINNING FUND BALANCE 1,284,443 1,284, , ,115 1,253,227 FUND BALANCE ADJUSTMENTS 32,232 32,232 ENDING FUND BALANCE 722,109 1,316, ,312 1,253,227 1,274,216 Fund MAJOR STREET PRIOR YEAR'S RESOURCES 92, STATE SHARED REVENUE (ACT 51 FUEL TAX) 226, , , , , MDOT - OTHER FUNDS 19,402 16, TRANSFER FROM OTHER FUNDS 115, , INTEREST EARNINGS 275 Totals for dept , , , , ,745 TOTAL 361, , , , ,745 Dept 451-CONSTRUCTION NEW CONSTRUCTION 50,000 ( ) STREET PROJECTS SPLIT WITH OTHER FUNDS Totals for dept 451-CONSTRUCTION 50,000 Dept 463-ROUTINE MAINTENANCE SALARIES & WAGES-ROUT. MAINT. 6,799 7,500 8,000 7,437 8, OVERTIME WAGES BENEFITS 1,346 1,500 1,750 1,629 1, MERS - RETIREMENT 2,062 1,700 2,800 2,321 2,279 ( ) 28.48% OF WAGES. HIGHER % UNTIL 100 % FUNDED PAYROLL TAXES , , WORKERS COMPENSATION 214 1,000 1, UNEMPLOYMENT OPERATING SUPPLIES 1,500 1,500 1, PROFESSIONAL SERVICES AUDIT CONTRACTURAL 38, ,000 20,500 11,542 6,500 ( ) CRACK SEALANT, STRIPING, CROSSWALK/CURB PAINT, N MAIN REPAVING, W SUPERIOR REPAVING INSURANCE & BONDS 1,000 2,000 1,500 1,000 1,000

8 REPAIR & MAINTENANCE 3,524 3,500 3,500 3,330 6,500 ( ) PATCHING ASHPALT, SIDEWALK REPAIR (GRINDING - REPLACEMENT) EQUIPMENT RENTAL 3,087 5,000 5,000 3,730 5,000 Totals for dept 463-ROUTINE MAINTENANCE 57, ,850 47,900 32,586 35,599 Dept 478-WINTER MAINTENANCE SALARIES & WAGES-WTR MAINT 3,555 10,000 5,608 5,608 10,000 ( ) INCREASE OF $2500 DUE TO WINTER UNKNOWN OVERTIME WAGES 1,974 5,000 2,049 2,049 5, BENEFITS 1,676 1,500 2,234 2,234 2, MERS - RETIREMENT 1,964 3,125 3,059 3,059 2, PAYROLL TAXES 451 1, , WORKERS COMPENSATION UNEMPLOYMENT OPERATING SUPPLIES 16,626 20,000 20,000 8,886 15,000 ( ) ROAD SALT EQUIPMENT RENTALS 10,519 17,000 12,952 12,952 17,000 Totals for dept 478-WINTER MAINTENANCE 36,891 58,675 47,371 36,257 55,198 Dept 483-ADMINISTRATION SALARIES & WAGES-ADMIN. 1,346 3,000 3,200 1,992 19,388 ( ) SALARY ADMIN ONLY BENEFITS 155 1,000 1, , MERS - RETIREMENT , , PAYROLL TAXES , WORKERS COMPENSATION UNEMPLOYMENT MISCELLANEOUS Totals for dept 483-ADMINISTRATION 2,252 5,450 6,850 2,981 28,862 Dept 905-DEBT SERVICE MI TRANSP FUND BOND PRIN (E SUPERIOR 80,000 80, MI TRANSP FUND BOND INT (E SUPERIOR) 4,240 4, BOND PAYING AGENT FEES (E SUPERIOR) CAPITAL BOND PRIN (FORREST/W SUPER) 32,136 32,136 32,136 32,136 32, CAPITAL BOND INT (FORREST/W SUPERIO 26,670 58,123 25,304 25,304 25,304 Totals for dept 905-DEBT SERVICE 143, ,674 57,440 57,440 57,440 TOTAL 239, , , , ,099 NET OF REVENUES/ - FUND ,615 47,039 99,083 62,646 BEGINNING FUND BALANCE 76,451 76, , , ,152 ENDING FUND BALANCE 198,066 76, , , ,798 Fund LOCAL STREET

9 PRIOR YEAR'S RESOURCES 23, , ,057 FOOTNOTE AMOUNTS: 202,057 ( ) LAST YEAR ROAD PROJECT FUNDS LEFT OVER TO HELP NEXT PROJECT STATE SHARED REVENUE (ACT 51) 71,646 57,000 57,000 72,138 96, STATE ROAD GRANT 5, MDOT - OTHER FUNDS 34,642 17, TRANSFER FROM OTHER FUNDS 500, , INTEREST EARNINGS TRANSFER-IN FROM SPECIAL ROAD FUND: ,000 Totals for dept , , ,750 72, ,807 TOTAL 611, , ,750 72, ,807 Dept 451-CONSTRUCTION NEW CONSTRUCTION 215,000 FOOTNOTE AMOUNTS: 215,000 ( ) STREET PROJECTS SPLIT WITH OTHER FUNDS Totals for dept 451-CONSTRUCTION 215,000 Dept 463-ROUTINE MAINTENANCE SALARIES & WAGES-ROUT. MAINT. 5,591 7,500 7,650 4,321 7, OVERTIME WAGES BENEFITS , , MERS - RETIREMENT 1,981 1,575 2,600 2,121 2, PAYROLL TAXES WORKERS COMPENSATION UNEMPLOYMENT OPERATING SUPPLIES PROFESSIONAL SERVICES AUDIT CONTRACTURAL 188, , , ,794 ( ) CRACK SEALANT, REPAVING 133RD INSURANCE & BONDS 2,000 3,000 3,000 2,000 2, REPAIR & MAINTENANCE 1,359 7,000 7,000 1,205 10,000 ( ) SIDEWALK REPAIR, PATCHING ASPHALT, BASIN REPAIR MATERIAL (PIPE, CONCRETE, STONE) EQUIPMENT RENTALS 1,552 3,000 3,000 1,551 3,000 Totals for dept 463-ROUTINE MAINTENANCE 202, , , ,813 28,283 Dept 478-WINTER MAINTENANCE SALARIES & WAGES-WTR MAINT. 3,294 8,500 3,724 3,724 8, OVERTIME WAGES 505 2,000 1,185 1,185 2, BENEFITS 1, ,708 1,708 2, MERS - RETIREMENT 1,964 2,300 2,225 2,225 2, PAYROLL TAXES 319 1, , WORKERS COMPENSATION 96 1, UNEMPLOYMENT

10 OPERATING SUPPLIES 3,424 10,000 10,000 4,347 10,000 ( ) ROAD SALT EQUIPMENT RENTALS 8,118 16,000 8,661 8,661 14,000 Totals for dept 478-WINTER MAINTENANCE 18,911 41,800 28,447 22,794 40,781 Dept 483-ADMINISTRATION SALARIES & WAGES-ADMIN. 1,346 3,000 3,200 1,992 9,498 ( ) SALARY ADMIN ONLY BENEFITS 655 1,000 1, , MERS - RETIREMENT ,150 1,006 2, PAYROLL TAXES , WORKERS COMPENSATION UNEMPLOYMENT Totals for dept 483-ADMINISTRATION 2,752 5,175 6,250 3,353 14,743 TOTAL 223, , , , ,807 NET OF REVENUES/ - FUND ,657 (2) (139,822) BEGINNING FUND BALANCE 156, , , , ,505 FUND BALANCE ADJUSTMENTS ENDING FUND BALANCE 544, , , , ,505 Fund SPECIAL ROAD FUND STATE GRANT 2,500 2, METRO ACT 13,682 12,000 19,404 19,404 13, COUNTY MILLAGE CONTRIBUTION 80,000 80,000 80,000 80,000 80, WAYLAND UNION SCHOOLS 2,100 2, FORREST/ELM SIDE WALK PROJECT DAHLIA ST. PROJECT MAIN ST SIDEWALK PROJECT 2013/2014 3,316 2, E MAPLE SIDEWALK 3,334 5,174 1, SCRAP COLLECTION INTEREST EARNINGS TRANSFERS FROM OTHER FUNDS 3,593 Totals for dept , , , ,216 98,668 TOTAL 97, , , ,216 98,668 Dept 446-SP. ROAD - EXPENDITURES SALARIES & WAGES 18,194 20,000 25,000 14,637 15, ADMIN WAGES 9,498 ( ) SALARY ADMIN ONLY BENEFITS 3,625 6,000 6,000 3,610 5, MERS - RETIREMENT 3,472 4,300 4,000 3,294 7,148

11 PAYROLL TAXES 1,584 2,000 2,200 1,141 2, WORKERS COMPENSATION 447 2,400 2,500 1,152 1, UNEMPLOYMENT ROAD MAINTENANCE & SUPPLIES 4,046 6,000 6,000 2,394 3,000 ( ) BARRICADES, STREET SIGNS, POLES PROFESSIONAL SERVICES AUDIT CONTRACTURAL SERVICES 29,429 38,800 28,550 24,710 37,550 ( ) STORM SEWER CLEANING, TREE TRIMMING, NEW TREES, GRAND ELK SIGNAL MAINT., EAB TREATMENT TBD FOR 1/2 ASH TREES INSURANCE & BONDS 1,000 1,000 1,000 1,000 1, EQUIPMENT RENTAL 6,789 20,000 18,000 5,923 15, TRANSFER TO OTHER FUNDS 10,000 Totals for dept 446-SP. ROAD - EXPENDITURES 68, , ,850 58,113 98,657 TOTAL 68, , ,850 58,113 98,657 NET OF REVENUES/ - FUND , ,526 50, BEGINNING FUND BALANCE 46,747 46,747 75,864 75, ,967 ENDING FUND BALANCE 75,862 46,778 78, , ,978 Fund DORA WEAVER FUND PRIOR YEAR'S RESOURCES 351,800 51,800 65, DNR GRANT 45, INVESTMENT INTEREST 1,354 1, Totals for dept 000-1, ,900 52, ,680 Dept 751-OPERATION & MAINTENANCE TRANSFER-IN 5 Totals for dept 751-OPERATION & MAINTENANCE 5 TOTAL 1, ,900 52, ,680 Dept 751-OPERATION & MAINTENANCE PARK IMPROVEMENT SUPPLIES 247, , CONTRACTUAL SERVICES 27, ,000 12,390 11,389 Totals for dept 751-OPERATION & MAINTENANCE 275, ,900 12,390 11,389 TOTAL 275, ,900 12,390 11,389 NET OF REVENUES/ - FUND 208 (274,463) 39,766 (11,004) 65,680 BEGINNING FUND BALANCE 341, ,641 67,178 67,178 56,174 ENDING FUND BALANCE 67, , ,944 56, ,854 Fund TRIBE REVENUE SHARING

12 PRIOR YEAR'S RESOURCES 45, TRIBE REVENUE SHARING 29,613 25,000 29,905 29,905 29, INTEREST EARNINGS 50 Totals for dept ,613 70,090 29,905 29,905 29,900 TOTAL 29,613 70,090 29,905 29,905 29, CONTRACTUAL SERVICES 5,958 25,000 7, TRANSFER TO GENERAL 37,540 60,040 15,000 FOOTNOTE AMOUNTS: 15,000 ( ) HELP PAY FOR WATER AT SPLASH PAD Totals for dept ,498 60,040 25,000 7,876 15,000 TOTAL 43,498 60,040 25,000 7,876 15,000 NET OF REVENUES/ - FUND 242 (13,885) 10,050 4,905 22,029 14,900 BEGINNING FUND BALANCE 65,531 65,531 51,646 51,646 73,675 ENDING FUND BALANCE 51,646 75,581 56,551 73,675 88,575 Fund DRUG FORFEITURE FUND STATE REVENUE DRUG FORFEITURE 5,324 5,324 Totals for dept ,924 5,324 TOTAL 600 5,924 5, PROGRAM EXPENDITURE 600 5,324 5,324 Totals for dept ,324 5,324 TOTAL 600 5,324 5,324 NET OF REVENUES/ - FUND BEGINNING FUND BALANCE ENDING FUND BALANCE Fund JUSTICE TRAINING FUND (302)

13 STATE TRAINING REVENUE 1, Totals for dept 000-1, TOTAL 1, Dept TRAINING Totals for dept TOTAL NET OF REVENUES/ - FUND BEGINNING FUND BALANCE 2,232 2,232 3,066 3,066 3,490 ENDING FUND BALANCE 3,066 2,232 3,069 3,490 4,090 Fund WHIF PRIOR YEAR'S RESOURCES 67, INVESTMENT INTEREST Totals for dept , TOTAL , Dept AUDIT MISCELLANEOUS TRANSFER OUT 67,709 67, Totals for dept ,719 67, TOTAL 67,719 67, NET OF REVENUES/ - FUND 297 (67,449) (402) BEGINNING FUND BALANCE 67,851 67, ENDING FUND BALANCE , Fund DDA PRIOR YEAR'S RESOURCE 69,586 13, STATE OF MI DEFICIT (15,789) (15,789) FOOTNOTE AMOUNTS: (15,789) ( ) TOTAL DEFICIT $31,578. SPLIT FY AND FY ENDING. $15,789 EACH YEAR

14 CITY TAX 204, , , , , LIBRARY TAX 22,719 17,000 17,331 17,331 17, COUNTY TAX 78,030 75,000 75,000 65,962 75, INVESTMENT INTEREST LOAN REVENUE 493, DONATIONS/CONTRIBUTIONS 1,000 1,000 1,000 1, OTHER CONTRIBUTIONS - CASH 1, MSA BUSINESS OWNERS CONTR. - CASH SPONSORSHIPS - DESIGN 700 2, SPONSORSHIPS - ECONOMIC RESTRUCTURIN 436 2, SPONSORSHIPS - ORGANIZATION 885 8,375 10,000 9, SPONSORSHIPS - PROMOTION 30,027 41,200 27,000 23,274 30,000 FOOTNOTE AMOUNTS: 30,000 ( ) MISC REVENUE 43 25, ,000 FOOTNOTE AMOUNTS: 1,000 ( ) REFLECTS BOARDS DECISION TO BUDGET MORE CONSERVATIVE NUMBERS FOR REVENUE Totals for dept , , , , ,749 TOTAL 832, , , , ,749 Dept 881-OPERATION & MAINTENANCE SALARIES 46,319 47,000 50,000 43,317 50, BENEFITS 3,824 7,200 7,200 7,762 7, PAYROLL TAXES 5,786 6,000 6,000 5,365 6, WORKERS COMPENSATION 525 3,000 3,000 1,196 3, UNEMPLOYMENT OPERATING SUPPLIES 5,401 2,450 2,500 1,338 2, BUILDING RENT 3,300 3,300 3,300 3,300 3, PROFESSIONAL FEES-ENGINEERING 1, PROFESSIONAL FEES - LEGAL 9,147 1,500 1,000 1, PROFESSIONAL FEES - AUDIT 1,500 1,500 1,500 1, PARKING LOT RENT 22,591 11,400 2,400 2,391 2,400 FOOTNOTE AMOUNTS: 2,400 ( ) REFLECTS EXPIRATION OF AMERICAN LEGION LOT ADMINISTRATIVE STAFF REIMBURSEMENT 6,720 7,331 7,331 6,810 7, DPW SERVICES 19,076 22,000 20,000 15,938 15, CONTRACTURAL SERVICES 38,969 14,500 20,000 16,684 15, COMMUNICATIONS 758 2,627 1, TRAVEL 2,837 4,300 1, , EDUCATION & TRAINING 1,252 2,865 2,000 1,299 2, ORGANIZATION COMMITTEE 4,355 5,000 3,300 3,070 4,000 FOOTNOTE AMOUNTS: 4,000 ( ) CHANGE REFLECTS ORG COMMITTEE TAKING OVER MOVIES ON MAIN STREET DESIGN COMMITTEE 7,000 10,000 5,100 2,862 4, ECONOMIC RESTRUCTURING COMMITTEE 1,395 10,000 2,000 1,076 2,500 FOOTNOTE AMOUNTS: 2,500 ( )

15 PROMOTION COMMITTEE 33,086 30,000 27,108 17,850 19, PRINTING & PUBLISHING ADVERTISING/PROMOTION 1, ,200 1,083 1,200 ( ) REFLECTS OVERAGE FOR ADVERTISING SNOW PLOW BID IN ALLEGAN COUNTY NEWS POSTAGE & POSTAGE METER RENTAL FOOTNOTE AMOUNTS: 200 ( ) REFLECTS NEW SPONSORSHIP APPROACH: NOT MAILING OUT PACKETS EQUIPMENT RENTAL (VEHICLE) 16,754 18,000 20,000 18,929 20,000 ( ) INCREASED TO REFLECT IN-HOUSE SNOW REMOVAL IN DDA MISCELLANEOUS 3, MEMBERSHIPS & DUES 665 1,359 1, , OFFICE EQUIPMENT 4,156 6,850 3,000 2,569 3, CAPITAL OUTLAY 490, SET ASIDE FOR FUTURE PROJECTS 36,560 49, PROJECT (FACADES; WAYFINDING SIGNS) 76,848 85,000 22,000 22,000 10,000 FOOTNOTE AMOUNTS: 10,000 ( ) DECREASE REFLECTS DEFICIT ELIMINATION PLAN Totals for dept 881-OPERATION & MAINTENANCE 843, , , , ,533 Dept 905-DEBT SERVICE CIP BOND - AGENT FEES CAPITAL IMP BOND PRIN 48,379 48,500 48,379 48,379 58, CAPITAL IMP BOND INT 40,150 39,150 37,065 38,093 36, UB DREAMRIDE LOAN 12,461 12,461 56,124 FOOTNOTE AMOUNTS: 56,124 ( ) ANNUAL PARKING LOT PAYMENT Totals for dept 905-DEBT SERVICE 88,529 87,850 97,905 98, ,216 TOTAL 931, , , , ,749 NET OF REVENUES/ - FUND 298 (99,749) 13,938 50,948 BEGINNING FUND BALANCE 72,778 72,778 (26,972) (26,972) 23,976 ENDING FUND BALANCE (26,971) 72,778 (13,034) 23,976 23,976 Fund CPF INVESTMENT INTEREST Totals for dept TOTAL Dept 202-MAJOR ST MISCELLANEOUS 10 Totals for dept 202-MAJOR ST. 10 Dept 402-CAPITAL PROJECT FUND

16 TRANSFER OUT 1,036 Totals for dept 402-CAPITAL PROJECT FUND 1,036 TOTAL 1,046 NET OF REVENUES/ - FUND 402 (633) 110 BEGINNING FUND BALANCE ENDING FUND BALANCE 743 Fund SEWER PRIOR YEAR'S RESOURCES 11, SEWER INSPECTION PERMITS STATE GRANT 111, , SEWER CONNECTION FEES 58,590 35,000 15,066 15,066 35, SALES 712, , , , , INTEREST INVESTMENT INTEREST SALES-PENALTIES 11,238 10,000 13,855 13,842 14, LAND LEASE 3,100 3,100 3,100 3,100 3,100 Totals for dept , , , , ,225 TOTAL 786, , , , ,225 Dept 536-OPERATION & MAINTENANCE GASB68 PENSION EXPENSE 17,714 4, SALARIES & WAGES 91,314 75,000 97,200 93,138 50, OVERTIME WAGES 5,214 5,000 5,500 2,477 4, ADMIN WAGES 49,256 ( ) SALARY ADMIN ONLY BENEFITS 20,989 25,000 27,000 24,308 27, MERS - RETIREMENT 16,743 16,750 19,900 18,253 27, PAYROLL TAXES 7,488 8,000 9,500 7,210 12, WORKERS COMPENSATION 1,154 2,500 2,750 1,865 2, UNEMPLOYMENT OFFICE SUPPLIES & POSTAGE 2,021 2,025 2,750 2,520 2, CHEMICALS 15,222 21,000 22,500 15,580 22, CLEANING UNIFORMS 1, PROFESSIONAL SERVICES 4,250 5,500 5,500 5,091 5,500 ( ) ANNUAL PERMIT FEE, GIS UPDATES AUDIT 2,000 2,000 2,000 2,000 1, CONTRACTURAL SERVICES 67, , , ,560 31,500 ( ) AQUATIC WEED TREATMENT (4 APPLICATIONS), COMPLIANCE MONITORING, PHONE SERVICE 1,459 3,500 4,000 3,730 3, INSURANCE & BONDS 7,000 7,000 7,000 7,000 7,000

17 PUBLIC UTILITIES 96, , ,000 83, ,000 FOOTNOTE AMOUNTS: 100,000 ( ) SEWER TO PAY $2500 OF DPW PUBLIC UTILITIES REPAIRS & MAINTENANCE 27,912 35,000 34,000 23,721 39,000 ( ) GRAVEL & TREE REMOVAL (ALLEY), ROOFING, AERATOR WITH FLOAT IN POND EQUIPMENT RENTALS 13,846 12,000 15,000 12,710 15, MISCELLANEOUS TRAINING 1,313 2,000 2,000 1,306 2,000 ( ) BASIC & MGT TRAINING DEPRECIATION EXPENSE 126, AMORTIZATION EXPENSE EQUIPMENT EXPENSE 3,196 4,000 29,000 2,263 44,000 ( ) VAN (SHARE EXPENSE WITH WATER) Totals for dept 536-OPERATION & MAINTENANCE 529, , , , ,516 Dept 905-DEBT SERVICE /99 ALLEGAN CO. SEWER BOND PRINCIPAL 215, , , , CAPITAL BOND PRINCIPAL 16,317 16,317 16,317 16, CAPITAL BOND INTEREST 13,541 13,195 12,848 12,848 12, /99 ALLEGAN CO. SEWER BOND INT 21,849 30,027 30,027 21,663 30, /99 & '08 BOND PAYING AGENT FEES 950 1,000 1, ,000 Totals for dept 905-DEBT SERVICE 36, , , , ,192 Dept 907-DEBT SERVICE CDBG 0% LOAN PRIN (MEDC) 6,991 6,991 5,243 Totals for dept 907-DEBT SERVICE 6,991 6,991 5,243 TOTAL 565, , , , ,708 NET OF REVENUES/ - FUND ,637 34, ,065 88,517 BEGINNING FUND BALANCE 3,081,160 3,081,160 3,269,575 3,269,575 3,455,640 FUND BALANCE ADJUSTMENTS (32,222) (32,222) ENDING FUND BALANCE 3,269,575 3,048,938 3,304,361 3,455,640 3,544,157 Fund WATER PRIOR YEAR'S RESOURCES 148, , , WATER CONNECTION FEES 39,560 40,000 10,170 10,170 35, SALES 456, , , , , INTEREST INVESTMENT INTEREST SALES - PENALTIES 6,946 6,500 9,281 9,275 8, HYDRANT RENTALS 19,122 15,250 15,250 8,963 15, MISCELLANEOUS 4,033 2,500 9,943 9,943 7,500 ( ) HYDRANT WATER, TURN ON/OFF FEES Totals for dept , , , , ,269 TOTAL 526, , , , ,269

18 Dept 451-CONSTRUCTION NEW CONSTRUCTION 190,000 ( ) STREET PROJECTS SPLIT WITH OTHER FUNDS Totals for dept 451-CONSTRUCTION 190,000 Dept 537-OPERATION & MAINTENANCE GASB68 PENSION EXPENSE 19,928 5, SALARIES & WAGES 114, , , ,610 63, OVERTIME WAGES 6,668 7,000 7,000 6,652 7, ADMIN WAGES 49,256 ( ) SALARY ADMIN ONLY BENEFITS 24,554 35,000 35,000 37,490 35, MERS - RETIREMENT 26,117 24,000 32,700 27,195 31, PAYROLL TAXES 9,802 10,000 12,000 9,934 14, WORKERS COMPENSATION 2,437 5,800 5,900 4,482 5, UNEMPLOYMENT OFFICE SUPPLIES & POSTAGE 2,300 2,300 3,200 2,885 2, CHEMICALS 7,747 12,000 13,444 5,249 12,000 ( ) BASIC WATER COSTS CLEANING UNIFORMS 1, PROFESSIONAL SERVICES 6,384 8,000 30,000 5,930 15,000 ( ) GIS UPDATES, ASSET MGT PROGRAM (EST. $7,000), LAB ANALYSIS, DEQ FEES AUDIT 1,500 1,500 1,500 1,500 1, CONTRACTURAL SERVICES 101, , , ,290 5,000 ( ) TOWER INSPECTION, WELL HEAD PROTECTION COMMUNICATIONS 1,922 4,500 4,500 2,437 4, INSURANCE & BONDS 7,000 7,000 7,000 7,000 7, PUBLIC UTILITIES 26,830 30,000 30,000 27,488 30,000 FOOTNOTE AMOUNTS: 30,000 ( ) $2500 OF TOTAL TO HELP PAY DPW PUBLIC UTIL REPAIRS & MAINTENANCE 32,481 35,000 25,000 19,352 25,000 ( ) WELL MAINTENANCE EQUIPMENT RENTAL 15,818 17,000 18,000 17,159 18, MISCELLANEOUS EMPLOYEE TRAINING 2,970 3,000 4,000 2,601 4,000 ( ) BASIC WATER TRAINING, MGT TRAINING NEEDED DEPRECIATION 67, CAPITAL OUTLAY (92,000) EQUIPMENT 12,404 14,700 48,400 26,651 69,900 ( ) METER READING EQUIP, LAB SUPPLIES, WATER METERS, FOUL WEATHER GEAR, TOOLS, WATER VAN (CURRENT ONE 14 YEARS OLD) SET ASIDE FOR WELL / WATER TOWER 60, , ,253 Totals for dept 537-OPERATION & MAINTENANCE 398, , , , ,868 Dept 901-CONSTRUCTION CONST. CONTRACTURAL SERVICES 90, ,000

19 Totals for dept 901-CONSTRUCTION 90, ,000 Dept 905-DEBT SERVICE CAPITAL BOND PRINCIPAL 28,169 28,169 28,169 28, CAPITAL BOND INTEREST 23,995 22,779 22,180 22,180 22, BOND PAYING AGENT FEES Totals for dept 905-DEBT SERVICE 23,995 51,198 50,599 50,349 50,599 Dept 907-DEBT SERVICE CDBG PRIN PAYMNTS (MEDC) 9,400 9,400 9,320 Totals for dept 907-DEBT SERVICE 9,400 9,400 9,320 TOTAL 512, , , , ,467 NET OF REVENUES/ - FUND ,161 (102,798) 39,802 BEGINNING FUND BALANCE 1,553,178 1,553,178 1,593,759 1,593,759 1,490,961 FUND BALANCE ADJUSTMENTS 26,423 26,423 ENDING FUND BALANCE 1,593,762 1,579,601 1,593,759 1,490,961 1,530,763 Fund EQUIPMENT FUND INTEREST EARNINGS RENTAL 113, , , , ,000 ( ) INCREASED DUE TO ADDT'L EQUIP PURCHASED EQUIPMENT FUND - MISC 750 Totals for dept , , , , ,000 TOTAL 113, , , , ,000 Dept 538-OPERATION & MAINTENANCE GASB68 PENSION EXPENSE 4, SALARIES & WAGES 23,330 20,000 30,000 25,656 25, BENEFITS 5,458 2,000 6,000 5,404 5, MERS - RETIREMENT 5,280 4,500 6,000 5,439 7, PAYROLL TAXES 1,850 2,500 3,000 1,965 3, WORKERS COMPENSATION 366 1,000 1,425 1,427 1, UNEMPLOYMENT OPERATING SUPPLIES GASOLINE & OIL 16,549 30,000 24,000 17,933 27, PROFESSIONAL SERVICES AUDIT INSURANCE & BONDS 2,000 2,500 2,500 2,000 2, REPAIR & MAINTENANCE 32,736 25,000 25,000 23,739 25,000 ( ) TIRES FOR TON, TIRES FOR TON, PLOW TRUCK TIRES, CROSS BEAM FOR SALTER, UNDERBODY SCRAPER SWAP-OUT, GEN MAINT EQUIPMENT RENTAL (VEHICLE) 45,000 24,097 25,000

20 ( ) PURCHASE ASPHALT RECLAIMER / HOT BOX DEPRECIATION 71,467 Totals for dept 538-OPERATION & MAINTENANCE 163,714 88, , , ,520 TOTAL 163,714 88, , , ,520 NET OF REVENUES/ - FUND 661 (50,433) 53,415 4,125 20,929 3,480 BEGINNING FUND BALANCE 562, , , , ,023 ENDING FUND BALANCE 512, , , , ,503 Fund TAX & TRUST FUND INTEREST EARNINGS INVESTMENT INTEREST Totals for dept 000-1, ,057 1,076 1,100 TOTAL 1, ,057 1,076 1,100 NET OF REVENUES/ - FUND 703 1, ,057 1,076 1,100 BEGINNING FUND BALANCE 11,382 11,382 12,468 12,468 13,544 ENDING FUND BALANCE 12,467 11,482 13,525 13,544 14,644 Fund PAYROLL FUND MISCELLANEOUS 151 Totals for dept TOTAL 151 NET OF REVENUES/ - FUND BEGINNING FUND BALANCE ENDING FUND BALANCE ALL FUNDS 5,578,661 6,587,609 5,147,669 4,644,351 5,134,304 - ALL FUNDS 5,904,584 6,523,903 4,938,729 3,936,608 4,836,579 NET OF REVENUES/ - ALL FUNDS (325,923) 63, , , ,725 BEGINNING FUND BALANCE - ALL FUNDS 7,322,639 7,322,639 7,023,794 7,023,794 7,731,537 FUND BALANCE ADJUSTMENTS - ALL FUNDS 27,066 27,066 ENDING FUND BALANCE - ALL FUNDS 7,023,782 7,413,411 7,232,734 7,731,537 8,029,262