Summary
The Leelanau Township Board packet for May 7, 2026 covered three main items: a proposal from H&S Companies for accounting, payroll, and audit-support services; an engagement letter from UHY LLP to conduct the Township's annual audit for the year ended March 31, 2026; and a resolution to place a local roads millage on the November 3, 2026 ballot. Insurance renewal documents (EMC Insurance and VFIS) were also included for informational purposes.
Infrastructure Projects
The Board considered a resolution to adopt ballot language for a Township Local Road Millage. The resolution states that current funding is insufficient to keep Township roads in good repair, with needed repairs and improvements estimated at approximately $4,236,500 for current paved local roads. The Township may work with the Leelanau County Road Commission, which maintains roads rated 5 and above, to share costs. The proposed ballot measure would authorize a 0.3000 mill increase (equivalent to $0.30 per $1,000 of taxable value) for six years, from 2026 to 2031, for repair and improvement of local township roads. The millage is estimated to raise $186,902 in its first year if approved by voters at the November 3, 2026 election. The resolution record lists blank fields for who offered/supported the motion and the roll call vote (Ayes/Nays/Absent), indicating these were not filled in within the document.
Other Business
H&S Companies presented a service proposal addressing Township pain points including payroll compliance, bank reconciliation assistance, BS&A support, and audit readiness. Proposed services include live payroll processing for up to 45 employees, monthly check-ins, quarterly budget-to-actual reviews, and audit preparation/support. Next steps include the Township receiving a proposal and engagement letter from H&S for review and signature, followed by a kickoff meeting to begin onboarding.
Separately, UHY LLP submitted an engagement letter dated April 22, 2026 to audit the Township's financial statements for the year ended March 31, 2026, including governmental activities, major funds, and required supplementary information such as the Management's Discussion and Analysis and budgetary comparison schedules. Michael D. Cool is named as the engagement partner, and the audit is expected to begin approximately May 18, 2026.
Financial Summary
- Estimated local road repair needs: approximately $4,236,500.
- Proposed millage: 0.3000 mills for six years (2026–2031), estimated to raise $186,902 in the first year.
- UHY audit fees will be based on normal hourly rates plus a 3.5% administrative charge for technology and administrative costs.
- EMC Insurance policy renewal (effective 05/24/2026–05/24/2027): estimated total policy premium of $39,476.00, covering Property ($10,819), Liability ($3,753), Crime and Fidelity ($710), Inland Marine ($1,444), Automobile ($16,090), Umbrella ($2,634), Cyber ($917), and Linebacker ($3,109) coverages.
- VFIS Accident & Sickness policy for the Fire Department (effective 05/18/2026–05/18/2027): total premium of $3,556.00.
Action Items
- Township to review and sign the proposal/engagement letter from H&S Companies; a kickoff meeting will follow acceptance.
- UHY LLP audit engagement to begin approximately May 18, 2026, with Michael D. Cool as engagement partner.
- Road millage ballot language to be placed before voters on November 3, 2026.
- EMC Insurance minimum payment of $39,476.00 due by May 24, 2026.
- VFIS Accident and Sickness policy payment of $3,556.00 due June 17, 2026.