The Delhi Charter Township Board of Trustees met in a regular meeting on Wednesday, September 6, 2006 in the Multipurpose Room at the Community Services Center, 2074 Aurelius Road, Holt, Michigan. Supervisor Goodrich called the meeting to order at 6:13 p.m.


PLEDGE OF ALLEGIANCE

ROLL CALL

Members Present: Supervisor Stuart Goodrich, Treasurer Harry Ammon, Clerk Evan Hope, Trustees John Hayhoe, Jerry Ketchum, Paul Krepps, Roy Sweet

Others Present:
John Elsinga, Twp. Mgr.
Jim Felton, Dir. of Information Technology
Marian Frane, Dir. of Accounting
Steve Hudson, Assessor
Amy Finch, Assistant Twp. Clerk/Deputy Clerk


ASSESSING

Steve Hudson, Assessor, presented the Board with his proposed Fiscal Year 2007 Assessing Department Budget (ATTACHMENT I).

Assessing Resources Needed
The year 2007 Budget requests expenditures of $312,850. The new budget reflects that wages and health care benefits have been increased by the recommended percentages.

Trustee Sweet asked if all Assessor positions in the department were filled. Mr. Hudson answered in the affirmative.


GENERAL FUND REVENUES

Marian Frane, Dir. of Accounting, presented the Board with the proposed 2007 FY General Fund Revenues and gave a Power Point presentation regarding governmental financial statements and budgets (ATTACHMENT II).

Ms. Frane went over the general fund revenues that were over $5,000. $150,000 was listed under the Interest on Deposit and Investment line item for 2007. Trustee Sweet stated that he felt that amount was too conservative and should be changed to $200,000. The Board agreed. Ms. Frane stated that she would adjust this figure. This would reduce the Use of Undesignated Funds line item to $299,660. Trustee Sweet questioned if $200,000 of the Use of Undesignated Funds would be designated for employee retirement costs. Ms. Frane answered in the negative.

Ms. Frane stated that the Manager’s Office has put out a Request for Proposal (RFP) for Other Post Employment Benefits (OPEB) Actuarial Services with bids to be received by September 22, 2006. Based on the Township’s total revenues, the Governmental Accounting Standards Board has determined that Delhi Township needs to comply with the OPEB in 2007. The Township will need to record expenses in the regular fund accounting as they are paid. If the Township chooses to only pay for the actual retirees, the expense will be accounted for in the General Fund. If the Township chooses to set aside money and pay what the Actuarial says should be put aside, it can be actually expensed and shown as an expense of the General Fund. If the Township does not pay the expense, it becomes a liability in the government wide financial statements. Currently, the actual expenses are shown in the General Fund and the true liability is shown in the government wide financial statement.

In the General Fund Summary, it is proposed that $200,000 be set aside for employee retiree benefits. When the Actuarial comes back showing how much should actually be set aside, it will be presented to the Board for their opinion on how to handle the expense.

Ms. Frane stated that if the Township decides to set up a trust and start funding it, the employee retiree benefits would be moved into one of the Expenditure departments.


GENERAL GOVERNMENT / SUPERVISOR / MANAGER

Twp. Mgr. Elsinga presented the Board with the proposed 2007 FY General Government Budget (ATTACHMENT III).

General Government General Funds Revenues Needed
The year 2007 budget requests expenditures of $64,170, an increase of $8,500 from the 2006 projected actual expenditures. The increase is due to the movements of payment to the Tri-County Office on Aging from the Other Functions department to this department. The budget also includes continued memberships in Michigan Townships Association, Holt/Dimondale School Business Alliance, Lansing Regional Chamber of Commerce, Capital Area Rail Council, Capital Area Safety Council, and the Michigan Municipal League.

Trustee Hayhoe stated that he agrees with not increasing the Board of Trustee Salaries line item for 2007. Twp. Mgr. Elsinga stated that a figure was not projected due to the fact that the Trustees have rejected salary increases for the past three years. It was stated that if the Trustees would like, a wage increase could be added to the budget. It was explained why annual cost of living wage increases were better than waiting several years and then trying to catch up the wages all at one time. It was decided to add the 3.2% cost of living wage increase to the budget and if the Trustees decide later against accepting the increase, the amount could be removed.

Supervisor / Manager Resources Needed
The year 2007 budget requests expenditures of $336,570, an increase of $6,520 from 2006 projected actual expenditures of $330,050. This budget reflects the cost of three full-time staff members and two part-time staff members to meet its goals and objectives.


ACCOUNTING

Marian Frane, Dir. of Accounting, presented the Board with the proposed 2007 FY Accounting Department Budget (ATTACHMENT IV).

Account Resources Needed
The year 2007 budget request is for $175,230, an increase of $5,530 from the original budget. The 2006 projected actual expenditures decreased to $166,880 due to a vacancy in the Director of Accounting position. The 2007 increase is largely due to increasing personnel expenses and CPI increases. The 2007 budget includes a full-time Director, a full-time Accounting Technician and a part-time Accounting Clerk/Secretary.

Supervisor Goodrich asked Ms. Frane how the new Township credit cards were working. Ms. Frane stated that they were working well. Trustee Sweet asked how many fewer checks are written as a result of the use of credit cards. Ms. Frane stated that there were approximately 30 fewer checks written per month.


CLERK/ELECTIONS

Clerk Evan Hope presented the Board with the proposed 2007 FY Clerk’s Office Budget (ATTACHMENT V).

Clerk Resources Needed
The year 2007 budget requests expenditures of $331,310, an increase of $15,170 from 2006 projected actual expenditures. The 2006 expenditures are projected to be $3,950 less than budgeted, thus contributing to the general fund balance. This budget reflects no change in staffing levels from 2006. The only increases in the 2007 budget account for the proposed 3.2% cost of living wage increase, health insurance increases, an increase in cost and volume of supplies and an increase in cost and volume of postage. There are not significant increases within the budget as the Clerk’s Department goals can be met without the need for an increase in funds.

Clerk Hope stated that the publishing and legal notices, the postage and office supplies are Township wide, not just for the Clerk’s Department. Clerk Hope stated that the Education and Tuition line item increased by $1,000 to cover a portion of college tuition for himself.

Election Resources Needed
The year 2007 budget requests expenditures of $24,040, a decrease of $30,150 from 2006 projected actual expenditures. The 2006 expenditures are projected to be $3,110 less than budgeted, thus contributing to the general fund balance. This budget reflects the administering of 2 elections in 2007 compared to 5 elections in 2006. Two of the elections in 2006 were not originally budgeted, as these were special elections.


COMPUTER

James Felton, Director of Information Technology, presented the Board with the proposed 2007 FY Computer Services / Data Processing Budget (ATTACHMENT VI).

Computer Resources Needed
The 2007 budget reflects expenditures of $270,820, an increase of $24,510 from the projected 2006 actual of $246,310. The increase is spread among personnel costs ($4,530) increases and materials cost ($19,980) requests.

Mr. Felton stated that he included the part-time technician’s salary in the 2007 budget; however, a few weeks ago this employee indicated that he would be retiring on April 1, 2007.

Under the Computer Programs line item, Mr. Felton stated that he left $2,500 in the account for the purchase of the BS&A Cemetery computer program if the Clerk’s Department decided to purchase it. It was stated that Hubbell, Roth and Clark may convert the data from the unusable Fund Balance cemetery computer program into usable data. It’s a probability that the BS&A Cemetery program would not need to be purchased.

Under the Office Equipment Lease line item, $7,500 was added to lease a large format printer if it is decided to lease such a printer.


LIMITED COMMENT

There were no written or verbal responses from the public.


ADJOURNMENT

Meeting adjourned at 8:57 p.m.