Summary
The Leelanau County Board of Commissioners met September 2, 2025 for a budget work session chaired by Steve Yoder, with all seven commissioners present. The session opened with a procedural dispute over live streaming, followed by a lengthy discussion led by Treasurer John Gallagher III, Finance Director Cathy Hartesvelt, and Administrator Jim Dyer on fund balance, revenue estimating practices, and the county's Capital Improvement Plan (CIP). No final budget was adopted; the board agreed to continue work at the next session and commissioners were asked to submit budget message input.
Public Comments
Amy Hubbell, Jim White, and David Kiessel spoke during public comment; the minutes do not summarize the content of their remarks. No written comments were noted as submitted.
Infrastructure Projects
Commissioner Allgaier raised concerns about lack of broadband access for her southwest-area constituents. Treasurer Gallagher suggested broadband needs be reflected on the CIP since grant funds are no longer available, but Allgaier said she did not want it placed on the CIP. Commissioner Campbell noted the county does not own broadband infrastructure, so it is not a fixed asset. No vote or decision was made on this item.
Other Business
Commissioner Bunek objected that live streaming of the budget sessions had begun without a board vote, citing a 2021 board decision against it. After discussion, Commissioner Campbell moved to suspend the board's rules (seconded by Bunek), which passed 7-0, followed by a motion to live stream budget work sessions (seconded by Robbins), which also passed 7-0 (Campbell, Robbins, Walter, Wessell, Yoder, Allgaier, Bunek voting aye). Commissioners discussed employee viewing of live streams and workplace conduct concerns raised by Bunek and Robbins.
The board reviewed the county's Capital Outlay & Budget Worksheet for 2026 and discussed CIP prioritization; Administrator Dyer described the CIP as a six-year "wish list." Commissioner Campbell requested a clearer system for prioritizing required vs. non-required projects.
Financial Summary
Treasurer Gallagher and Finance Director Hartesvelt explained that the county's fiscal year (July–June) requires use of fund balance forward to bridge cash flow until tax collections settle. The general fund is roughly $18 million, with current fund balance near $8 million (about 46%), within the MGFOA-recommended 30–50% range for small governments; GFOA's two-month standard would only require about $3 million, which was deemed insufficient. Current tax revenue was budgeted at $12,776,264 (2024) versus $13,385,307 (2025), with the Treasurer's warrant reflecting $13,685,557 for 2026. Administrator Dyer argued the county has habitually underestimated revenues (citing $500,000 in actual interest income against a proposed $25,000 budget line) and said budgeting must follow the Uniform Budgeting and Accounting Act's requirement to estimate revenues rather than roll over prior figures. Commissioner Allgaier suggested allocating $100,000–$200,000 toward housing affordability; Treasurer Gallagher noted possible appropriations through the Land Bank, which currently holds no properties. No budget amendments or appropriations were voted on.
Action Items
- Administrator Dyer and Treasurer Gallagher to develop data-driven revenue projections (property tax, interest income) for board review.
- Commissioners to email Administrator Dyer their individual budget message input before the next meeting.
- Finance Director Hartesvelt to compile per-capita expenditure comparisons with other counties north of M-20, as requested by Commissioner Wessell.
- Board members to review the CIP (2028–2031 items) and notify Hartesvelt of projects to move up in priority.
- Administrator Dyer to confirm and email the schedule of Elected Officials/Department Head budget presentations for the next meeting.