Summary
The Leelanau Township Board reviewed the FY 2026-27 recommended budget report, dated March 26, 2026, covering five funds: General Fund (101), Emergency Services Fund (206), Police Services (207), Facilities Fund (213), and Library Fund (271). The report shows total estimated revenues of $5,091,977.00 and total appropriations of $3,937,376.00 across all funds, for a net positive of $1,154,601.00.
Financial Summary
General Fund (101): Estimated revenues of $1,097,953.00 against appropriations of $1,153,703.00, resulting in a deficit of $(55,750.00). Key revenue sources include current property taxes ($620,000.00), state revenue sharing ($175,530.00), and tax administration fees ($151,678.00). Major appropriations include $90,000.00 for contract services and $30,000.00 each for legal services and insurance/bonds under GL 265.
Emergency Services Fund (206): Revenues of $2,324,878.00 against appropriations of $2,289,173.00, for a surplus of $35,705.00. This fund includes $930,000.00 for EMT salaries, $200,000.00 for group health insurance, $130,000.00 for repair and maintenance, and $120,000.00 for insurance and bonds.
Police Services (207): Revenues of $299,641.00 against appropriations of $120,000.00 (all contract services), for a surplus of $179,641.00.
Facilities Fund (213): Revenues of $1,059,505.00 against appropriations of $374,500.00. Capital outlay allocations include $200,000.00 for roads, $75,000.00 for the airport, $50,000.00 for the hall, $26,000.00 for Christmas Cove, $17,500.00 for Braman Hill, and $6,000.00 for cemetery improvements.
Library Fund (271): Revenues of $310,000.00 with no appropriations listed, for a full surplus of $310,000.00.
Infrastructure Projects
The budget includes a communication tower rental revenue line of $55,167.00 under the General Fund. Facilities Fund capital outlay allocations include $200,000.00 for roads and $75,000.00 for the airport. Village water and sewer service charges appear as recurring operating expenses across multiple departments, including the General Fund ($1,000.00 village water, $4,320.00 sewer service under GL 265; additional water/sewer charges under cemetery and other GL codes) and the Emergency Services Fund ($2,500.00 village water, $4,000.00 sewer service). No discussion, decisions, or votes regarding these infrastructure items are recorded in the document beyond the budgeted figures.