Summary
On March 24, 2026, the Leelanau Township Board held a public hearing on the proposed fiscal year 2026-2027 budget and considered a resolution to adopt a General Appropriations Act. The resolution sets estimated revenues and expenditures for the General Fund, Fire/EMS, Police Services, and Road/Facilities funds, establishes budgetary authority for the Supervisor (Chief Administrative Officer) and Clerk (Fiscal Officer), and sets rules for transfers, monitoring, and reporting. The resolution's adoption fields (mover, second, roll call vote) were left blank in the document.
Financial Summary
Estimated General Fund (101) revenues total $1,254,353, including an allocated millage of 0.4895 mills and voter-authorized millage of 0.4724 mills. Major revenue sources include Taxes-General ($620,000), Tax collection fees ($151,678), Revenue sharing ($175,530), Communication Tower Rental ($55,167), and Cash in bank ($152,400). Total General Fund expenditures are budgeted at $1,259,734, with the largest allocations to General Govt-Townhall ($314,220), Parks and Recreation/Facilities ($230,830), Assessing and Board of Review ($124,065), and Planning and Zoning ($102,402).
The Fire/EMS Fund (206) is estimated at $2,289,878 in revenue (led by current property taxes of $1,960,000 and patient service fees of $300,000) against $2,325,023 in expenditures, the largest being Salary ($1,260,523), Health/Dental/Vision ($215,500), and Insurance and Bonds ($120,000).
Police Services Millage (207) revenue is $130,000 with a fund balance of $169,641, funding a $120,000 police services contract. The Road/Facilities Millage (213) shows $186,900 in revenue and an $869,505 fund balance, supporting $154,100 in facilities capital expense and $260,000 in roads capital expense, totaling $414,100.
A total millage of 0.9619 mills is authorized to be levied under Section 6. Township officials may transfer funds within a cost center but not for personnel or capital line items without Board approval. The Chief Administrative Officer may transfer up to $5,000 or 5% of an appropriation line (whichever is less) between cost centers without prior Board approval, subject to Board notification and possible reversal. The total General Fund budget cannot be changed without prior Board approval.
Action Items
- Fiscal Officer (Clerk) to submit quarterly financial reports for the first three quarters and monthly reports during the fourth quarter, detailing revenues, expenditures, and budget balances.
- Chief Administrative Officer (Supervisor) to notify the Board of any inter-cost-center transfers made under the $5,000/5% threshold at the next Board meeting.
- Chief Administrative Officer to bring recommendations to the Board if actual revenues fall short of estimates or expenditures threaten to exceed appropriations.
- Board to complete the formal adoption record (motion, second, roll call vote, and date), which remained blank in the document.