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HomeMy WebLinkAboutCity of Lansing Annual Analysis of the Financial Position of the City 012716 jo CITY OF LANSING INTERNAL AUDITOR 124 W MICHIGAN AVE FL 10 LANSING MI 48933-1605 (517)483-4159 � Fax(517) 483-7630 REPORT DATE: January 27, 2016 TO: City Council — Committee of thh N19 . FROM: Jim DeLine, Internal Auditor RE: Annual Analysis of the Financia ition of the City CC: City Clerk Background / Research Per City Charter, Article 3, Chapter 4, 3-402.4, "As soon as possible after the close of each fiscal year, the Internal Auditor shall provide an analysis of the financial position of the City. The report shall be a public record." 1 . An electronic copy of the Comprehensive Annual Financial Report (CAFR) for fiscal year ended June 30, 2015, was downloaded from the State of Michigan website on January 7, 2016 and included in the Council packet for the Committee of the Whole meeting scheduled for January 11, 2016. 2. On January 11, 2016, Angela Bennett, Finance Director, and Stephen Blann, partner in the Rehmann firm which conducted the annual external audit, gave a presentation to the Committee of the Whole. Ms. Bennett distributed hard copies of the CAFR along with several documents designed to explain changes to the budget stabilization fund and the impact of GASB 68. 3. Research for the analysis included here came from a review of the CAFR, information from Ms. Bennett, use of the IFAS accounting software and other sources as noted where appropriate. 4. Tables and charts found in appendices contain the figures noted in the narrative below except where references are made to specific CAFR page numbers. 5. Questions and comments related to this report may be forwarded to me utilizing the phone number above or via emails sent to Jim.DeLinealansingmi.gov. I will respond when I return to the City in a contractual part time capacity sometime in February. Page 11 Items of Note 1. Statement of Revenues, Expenditures and Changes to Fund Balance a. General Fund -Appendices A & B i. Revenues 1. Income Taxes increased by $1.3 million or 3.6% from fiscal year 2014. 2. Other Revenues varied resulting in a total revenue growth of 2.6%. a. A graph of State revenue sharing by year and source is found in Appendix C. 3. A breakdown of General Fund revenues by line item is found in Appendix D. ii. Expenses 1. General Fund Salaries were $2.56 million less than budgeted. (Appendix E). In fiscal year 2014, they were $2.07 less than budgeted. 2. Total General Fund Expenses were up 4.8% or $5.2 million from fiscal year 2014. 3. A printout from the IFAS accounting system of all General Fund expenses to budget can be found in Appendix F. iii. The General Fund Unassigned Fund Balance increased by $2.7 million. See the worksheet supplied by Ms. Bennett in Appendix G. b. Nonmajor Funds -Appendix H i. Revenues 1. Intergovernmental revenues were up 150.9% in fiscal year 2014 over fiscal year 2013, but were down 56.3% in fiscal year 2015 over fiscal year 2014. Per Ms. Bennett, this revenue's fluctuation mirrors grant activity. ii. Expenses 1. Public Safety Nonmajor Funds expenses were up 176.2% in fiscal year 2014 over fiscal year 2013, but were down 106.2% fiscal year 2015 over fiscal year 2014. Per Ms. Bennett, this is a reflection of grant activity, notably the SAFER and 2012 COPS Hiring Grants which were present in fiscal year 2014, but not fiscal year 2015. 2. Expenses for Recreation and Culture went from $716,235 to zero due to grant funded completion of Crego Park. iii. Other 1. Transfers In increased by 58.1% in fiscal year 2014 over fiscal year 2013, but decreased by 59.8% in fiscal year 2015 over fiscal year 2014. 2. Transfers Out increased by 63.7% in fiscal year 2014 over fiscal year 2013, but decreased 136.5% in fiscal year 2015 over fiscal year 2014. Page 2 3. There was no Issuance of long-term debt in Nonmajor funds during fiscal year 2015. iv. Nonmajor Funds Fund Balance decreased 23.6% or $2.46 million. v. Net Positions 1. Charts of net positions in selected Nonmajor funds including the Sewage Disposal Fund, the Municipal Parking Fund and the Pension and Other Postemployment Benefits (OPEB) Trust Fund are found in Appendix I. c. Component Units i. Charts of net positions for component units are found in Appendix J. ii. Taxes captured and paid for Brownfield approved projects in fiscal year 2015 were $1,964,162 and for TIFA projects were $2,729,735 (CAFR, p. 62). iii. Brownfield's net position at June 30, 2015 was $1,399,234. The chart represents a full accrual (long-term) presentation. iv. TIFA's net position was a negative $37,670,045 and is also using a full accrual basis. A negative net position for TIFA is due to receivables for future tax captures not accrued per generally accepted accounting principles (GAAP). According to Ms. Bennett, TIFA results are consistent with the refunding projections. v. The Property Taxes amounts listed for LEPFA are amounts from the Convention & Visitor's Bureau. d. Government-Wide Statement of Net Position i. The government-wide net position is comprised of assets plus deferred outflows of resources less liabilities. On June 30, 2015 the net position of the City of Lansing primary government was $151.6 down 60% from June 30, 2014 due to the implementation of GASB 68 which served to include total net pension liability in this table. ii. Charts of net position by fiscal year back to FY 2009 are found in Appendix K. 2. Assets a. Gross assets added totaled $27.11 million (see Appendix L). b. When accounting for depreciation, disposals and transfers, net capital assets increased by 1.0% or $5.6 million. c. The addition to Capital Assets, not being depreciated, of$13.8 million is due to the renovation project at Cooley Law School Stadium and also includes the City Works software implementation project d. The 80.0% decrease in Public Works depreciation is per road depreciation schedules. e. Per Ms. Bennett, inventories are conducted annually as part of audit preparation. There is currently no electronic database of capital assets. They are tracked via spreadsheets. 3. Property Taxes Page 3 a. Property Taxes collected in fiscal year 2015 totaled $38.3 million down from $39.3 million collected in fiscal year 2014 and down from $39.8 million collected in fiscal year 2013 (CAFR p. 183). b. The total taxable assessed valuation of property in Lansing was $2.1 billion in fiscal year 2015 up from $2.0 billion in fiscal year 2014 (CAFR p.180). c. The total direct tax rate was 19.7 mills comprised of 19.44 operating mills and .26 mills for voted debt (CAFR p. 180). 4. Debt a. Total City of Lansing primary government debt for fiscal year 2015 was $238.7 million compared to $237.5 in fiscal year 2014 (Appendix M). b. A breakdown by category is also shown in the chart in Appendix M. c. Based on a population of 114,298, the City of Lansing outstanding debt per capita was $2,089 in fiscal year 2015 compared to $2,078 in fiscal year 2014. (CAFR, p. 184) d. The ratio of net bonded debt to taxable value in fiscal year 2015 was 0.011 down virtually unchanged from fiscal year 2014. A chart of this ratio since 2005 is available in Appendix N. e. Councilmembers receive an annual Long Term Debt binder detailing indebtedness by bond / loan and by fund including yearly projected debt service expenses and amortization schedules. This document is expected to be completed in February. 5. Pensions and Other Postemployment Benefits a. The City of Lansing implemented new GASB standards for financial reporting of pension plans in fiscal year 2014. In the CAFR it is noted again this year that the City built the included schedule prospectively and that, ultimately, 10 years of data will be presented (CAFR, p. 125). b. The Annual Required Contribution (ARC) is the employer's periodic required contribution to a defined benefit Other Postemployment Benefit (OPEB) plan. The ARC is the sum of two parts: (1) the normal cost, which is the cost for OPEB benefits attributable to the current year of service, and (2) an amortization payment, which is a catch-up payment for past service costs to fund the Unfunded Actuarial Accrued Liability (UAAL)over the next 30 years. Under GASB 45, it is not required that entities actually pay the ARC each year, but it does need to be calculated and disclosed in the public employer's annual financial statements. Tables of the City's ARC and contribution for several years is available in Appendix O. c. City contributions to pension and other postemployment benefits in fiscal year 2015 totaled $43.0 million. A breakdown of this amount is found in the CAFR on page 110. d. Unfunded liability in pension and other postemployment benefits at the close of fiscal year 2015 amounted to $627.26 million (Appendix P). e. Rates of return in both the ERS and the Police and Fire Retirement System historically been very good, surpassing that achieved by the Municipal Employee's Retirement System (MERS). Page 4 i. For the fiscal year ending June 30, 2015 the Employees' Retirement System (ERS) experienced an annual money-weighted rate of return on pension plan investments, net of pension plan investment expense, of 2.43 percent (CAFR, p. 97) down from 12.7 percent in fiscal year 2014 (2014 CAFR, p. 97). ii. For the Police and Fire Retirement System, the rate was 3.04 percent (CAFR, p. 105) down from 10.1 percent in fiscal year 2014 (2014 CAFR, p. 102). 6. Comments, Recommendations and Considerations of Internal Control made by the External Auditing Firm a. Ina letter to the Mayor and Councilmembers titled, "Independent Auditors' Communication with Those Charged with Governance," the external auditors wrote three repeat comments. i. Stale Reconciling Items — a number of reconciling items dating back as far as 1997 were noted. ii. End Control over Payroll Processing —the process of inputting timesheet data into the COL payroll system requires manual entry. An independent review and approval should be documented and retained. iii. Compliance with the Uniform Budgeting Manual — In adopting the budgets for the year, the City budgeted for one special revenue fund's expenditures to exceed revenue and fund balance reserve. b. Each of the above three comments received a response from the Finance Department. Those can be found in Appendices Q and R. c. In a separate letter titled, "Independent Auditors' Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards," the external auditors noted two Material Weaknesses. i. Material Audit Adjustments (Repeat Comment) — During the audit, a multitude of correcting journal entries were necessary. Because of this, several versions of the City's trial balance were provided up to a final version on December 7, 2015. In the fiscal year 2014 CAFR letter, no final version was available until December 13, 2014. ii. Timely and Accurate Preparation and Submission of Pension and OPEB Data — The auditors found that, once again, investment schedules related to the pension plans, subsequent to the actuarial valuation report, were not completely updated and reconciled on a timely basis. d. In the same letter, the external auditors noted two Significant Deficiency. i. Internal Controls over Manually Prepared Spreadsheets (Repeat Comment) — The City utilizes manual spreadsheets for documenting the composition of certain account balances. Auditors found spreadsheet errors and no evidence of independent review. ii. Preparation of Schedule of Expenditures of Federal Awards —A schedule of expenditures of federal awards omitted one significant Page 5 program and, in some instances, identified program income earned as federal awards received. e. Full pages discussing the above four findings including City responses to the auditing firm are in the Schedule of Findings and Responses found in Appendix S. Analysis Basically, the financial position of the City is good and is getting better. Total primary debt remains lower than most of the past ten years. Funds were available in both fiscal year 2014 and fiscal year 2015 to add to the budget stabilization fund. While unfunded retiree pensions and other benefits is a concern, the City annual contributions have been strong and consistent. Recommendations for addressing this liability are now being explored by the Financial Health Team. Based on a review of the above information and that found in the appendices, a few questions were submitted to the Administration and answers received. The volume of information provided here may prompt questions from individual Councilmembers which I will attempt to answer or communicate to the Administration. Recommendations The repeat comments from the external auditors are receiving repeat responses. It is recommended that, not only should the Finance Department boost the employee staff level to that in the approved City budget, but also assess structure and job duties to ensure that financial tasks and reports are being appropriately reviewed. Page 16 Appendix A General Fund by Function Page 1 of 1 FY 2014 FY 2015 Difference Growth General Fund Revenues Taxes and Special Assessments 37,146,069 38,495,554 1,349,485 3.6% Income Taxes 31,450,913 31,660,923 210,010 0.7% Licenses and Permits 1,508,133 1,551,125 42,992 2.9% Intergovernmental 15,036,232 15,395,891 359,659 2.4% Charges for Services 8,348,581 8,665,489 316,908 3.8% Fines and Forfeitures 2,315,597 2,619,082 303,485 13.1% Interest and Rents 49,134 82,460 33,326 67.8% Contributions 20,715,882 21,055,173 339,291 1.6% Other Revenues 196,380 221,911 25,531 13.0% Total Revenues 116,766,921 119,747,608 2,980,687 2.6% General Fund Expenses Current Expenditures General Government 18,149,864 18,598,287 448,423 2.5% Public Safety 66,701,402 72,207,198 5,505,796 8.3% Public Works 10,095,380 10,291,976 196,596 1.9% Highways and Streets Recreation and Culture 7,741,209 7,583,085 158,124 -2.0% Other Functions 2,620,316 2,704,982 84,666 3.2% Debt Service Principal 1,462,295 785,363 (676,932) -46.3% Interest 438,455 229,737 208,718 -47.6% Insurance costs Total Expenses 107,208,921 112,400,628 5,191,707 4.8% Revenues over(under) Expenses 9,558,000 7,346,980 (2,211,020) -23.1% Other financing sources (uses) Transfers in 385,000 827,127 442,127 114.8% Transfers out 9,503,151 6,825,562) 2,677,589 -28.2% Proceeds on sale of capital assets 73,139 110,533 37,394 51.1% Issuance of long-term debt Payment to refunded bond escrow agent Total other financing sources uses 9,045,012) (5,887,902) 3,157,110 -34.9% Net Change in Fund Balance 512,988 1,459,078 946,090 184.4% Fund Balance, Beginning of Year 8,695,074 9,208,062 Fund Balance, End of Year 9,208,062 10,667,140 1,459,078 15.80% Source: 2014: CAFR p. 40, 2015: CAFR p. 42 Appendix B General Fund by Cost Center Page 1 of 1 FY 2014 FY2015 Difference Growth General Fund Revenues Property Taxes 37,146,069 38,495,554 1,349,485 3.6% Income Taxes 31,450,913 31,660,923 210,010 0.7% Licenses and Permits 1,508,133 1,551,125 42,992 2.9% Interclovernmental 15,036,232 15,395,891 359,659 2.4% Charges for services 8,348,581 8,665,489 316,908 3.8% Fines and Forfeitures 2,315,597 2,619,082 303,485 13.1% Interest and Rents 49,134 82,460 33.326 67.8% Contributions 20,715.882 21,055,173 339,291 1.6% Other Revenues 196,380 221,911 25,531 13.0% Total Revenues 116,766,921 119,747,608 2,980,687 2.6% General Fund Expenses General Government Attorneys Office 1,417,510 1,568,162 150,652 10.6% City Clerk 906,432 1,069,714 163,282 18.0% Council 613,970 631,898 17,928 2.9% Courts 5,473,601 5,816,737 343,136 6.3% Internal Audit 175,996 202,336 26,340 15.0% Finance 4,506,989 4,565,108 58,119 1.3% Library Rental 154,737 153,620 1,117 -0.7% LEPFA Support 1,208,780 1,189,900 18,880 -1.6% Human Resources 1,567,489 1,370,845 196,644 -12.5% Mayor 826,471 878,708 52,237 6.3% Office of Communi Media 336,702 357,808 21,106 6.3°/ Plannin /Nei hborhood Development 961,187 793,451 167,736 -17.5% Total General Government 18,149,864 18,598,287 448,423 2.5% Public Safety Police 34,995,936 38,483,338 3,487,402 10.0% Fire 31,705,466 33,723,860 2,018,394 6.4%. Total Public Safe t 66,701,402 72,207,198 5,505,796 8.3% Public Works 10,095,380 10,291,976 156,596 1.9% Recreation and Culture 7,741,209 7,583,085 158,124 -2.0°/ Other Functions Human Relations/Communi Services 926,388 956,313 29,925 3.2% Human Relations/Community Support 1,693,928 1,748,669 54,741 3.2% Total Other Functions 2,620,316 2,704,982 84,666 3.2% Debt Service Principal 1,462,295 785,363 Interest 438,455 229,737 Issuance Costs Total Debt Service 1,900,750 1,015.100 885,650) -46.6% Total Expenses 107,208,921 112,400,628 5,191,707 4.8% Revenues over(under)Expenses 9,558,000 7,346,980 (2,211,020) -23.1% Other financing sources(uses) Transfers in 385,000 827,127 442,127 114.8% Transfers out 9,503,151 6,825,562 2,677,589 -28.2% Proceeds on sale of capital assets 73,139 110,533 37,394 51.1% Issuance of long-term debt Payment to refunded bond escrow agent Total other financing sources uses 9,045,012 5,887,902 3,157,110 -34.9% Net Change in Fund Balance 512,988 1,459,078 946,090 184.4% Fund Balance,Be innin of Year 8,695,074 9,208,062 Fund Balance,End of Year 9,208,062 10,667,140 1 1,459,078 Source:2014:CAFR p.42-43,2015:CAFR p.44-45 Appendix C Revenue Sharing Page 1 of 1 State Revenue Sharing to City of Lansing-- Constitutional $10,DOOWD Sa,Doo,aoo Awo,000 - $4,D00.000Budgeted $2,000,000 _ —Received $0 2D07 2008 2009 2010 2011 2012 son 2014 2015 2016 natal Year State Revenue Sharing Budgeted I Received by the City—Constitutional Fiscal Year 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Budgeted $8,054.586 $8,254,941 $8,039,331 $7,962,935 $7,612,337 $7.935,960 $8,249,532 $8,614,150 $8,873,685 $9,147,100 Received $8,020,218 $8,287,999 $7,816,572 $7,577,117 $7,711,053 $8,207,645 $8.377,525 $8,573,988 $8,708,655 State Revenue Sharing to City of Lansing--Statutory $9,ow ow $eo0o,00a �� \ $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 - Budgeted $2,000,000 - —Received $1,000,wc $o 2007 30e8 2009 2010 2011 20U 200 2014 2015 20LS nscal Year State Revenue Sharing Budgeted I Received by the City—Statutory r Fiscal Year 2007 2008 2009 2010 2011 2012 2013 2014 2015 2015 Budgeted $8.335,237 $8,395,646 $8,093,753 $6,559,058 $6,685.790 $4,500,000 $4,502,516 $4,824,150 $6,210,910 $5,210,900 Received $8,349,634 $8,165,362 $8,165,369 $6,637,222 $6,503,286 $4,502,469 $4,824,123 $5,056,639 $5,210,912 State Revenue Sharing to City of Lansing--Total $IS,OOD,OOD $16,000,000 $14,000,000 $11,00com - $10,000,000 $8,000,000 +--- - ... $6,000,000 -- - - —Budgeted $4,000,000 Received $2,000,000 - $0 2007 200E 2009 _2010 2011 2012 2013 2014 2015 2016 Bscal Year State Revenue Sharing Budgeted I Received by the City--Total Fiscal Year 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 Budgeted $16,389.823 $16,650,587 $16,133,084 $14,521,993 $14,298127 $12,435,960 $12,752,048 $13,438.300 $14.084.595 $14,358,000 Received $16,369,852 $16,453,361 $15,981,941 $14,214,339 $14,214,339 $12,710,114 $13,201,648 $13,630,527 $13,919,567 Percent Change 0.51% -2.87% -11.06% 0.00% -10.58% 3.87% 3.25% 2.12% Source:IFAS Annual Analysis GL Budgets and Actuals with Encumbrance Fiscal Year: 2015 Attachment D Fiscal Year-to-Dat1 Fiscal Period: 12 Page 1 of 4 Object Description Budget Actual Encumbrance Balance GENERAL FUND Fund: 101 Project: 00000 Revenues 402000 PROPERTY TAX LEVY 36,600,000.00 36,825,011.77 0.00 -225,011.77 402004 TAXROLL ADJUSTMENTS-CHARC -500,000.00 -824,616.02 0.00 324,616.02 402005 REVENUE SHARING-DELTA -650,000.00 -497,147.86 0.00 -152,852.14 402006 REVENUE SHARING-MERIDIAN -60,000.00 -79,016.00 0.00 19,016.00 402007 REVENUE SHARING-ALAIDON -100,000.00 -88,813.33 0.00 -11,186.67 402040 REVENUE SHARING-DEWITT TWP -85,000.00 84,212.48 0.00 -169,212.48 430000 CITY INCOME TAX 31,000,000.00 31,296,425.33 0.00 -296,425.33 444000 PAYMENTS IN LIEU OF TAXES 260,000.00 994,876.33 0.00 -734,876.33 445000 PROPERTY TAX PENALTY AND IP 10,000.00 12,090.82 0.00 -2,090.82 445010 TRANSFER PENALTY 55,000.00 30,000.00 0.00 25,000.00 445020 HOMESTEAD PENALTY FEE 10,000.00 11,161.70 0.00 -1,161.70 447001 INCOME TAX PENALTY&INTERE 180,000.00 364,497.53 0.00 -184,497.53 448001 COLLECTION FEE 1,240,000.00 1,240,776.38 0.00 -776.38 452000 AUCTIONEERS LICENSE 1,000.00 210.00 0.00 790.00 453000 AUCTION SALE LICENSE 0.00 0.00 0.00 0.00 454000 BOWLING ALLEY-POOLROOM Ll 100.00 80.00 0.00 20.00 455000 CABARET LICENSE 12,000.00 10,500.00 0.00 1,500.00 455001 LIQUOR LICENSE RENEWAL FEE 1 500.00 0.00 0.00 500.00 456000 CLOSING OUT SALE LICENSE 200.00 0.00 0.00 200.00 457000 HEALTH CLUB/MASSAGE THERA 1,500.00 1,500.00 0.00 0.00 459001 FIREWORKS LICENSES 4,000.00 3,450.00 0.00 550.00 459002 FIREWORKS PERMITS 3,000.00 0.00 0.00 3,000.00 463000 PEDDLERS LICENSE 3,000.00 3,110.00 0.00 -110.00 465000 RUBBISH HAULER LICENSE 2,000.00 2,110.00 0.00 -110.00 466000 SECOND HAND DEALER LICENSE 5,000.00 3,800.00 0.00 1,200.00 467000 VEHICLES FOR HIRE 3,000.00 2,125.00 0.00 875.00 468000 TRAILER FEES 20,000.00 19,470.00 0.00 530.00 469000 SHOW LICENSE 3,500.00 150.00 0.00 3,350.00 469050 PASSPORT FEES 18,000.00 21,610.40 0.00 -3,610.40 470000 TRANSFER FEES-CLASS C LICEN 3,000.00 6,050.00 0.00 -3,050.00 471000 CABLE TV-FRANCHISE FEE 1,350,000.00 1,415,137.97 0.00 -65,137.97 481000 BUILDING MOVER LICENSE 100.00 0.00 0.00 100.00 482000 PLUMBING LICENSE REGISTRATI 17,000.00 14,200.00 0.00 2,800.00 489000 SEWER CLEANER LICENSE 2,000.00 1,800.00 0.00 200.00 491000 SIGN ERECTOR LICENSE 4,000.00 4,160.00 0.00 -160.00 492000 VEHICLE WRECKER LICENSE 100.00 250.00 0.00 -150.00 497508 DEMOLITION CONTRACTOR LICE 3,500.00 3,450.00 0.00 50.00 497515 SEWER PERMITS 10,000.00 4,496.00 0.00 5,504.00 497522 SITE PLAN INSPECTION/REVIEW 10,000.00 17,440.00 0.00 -7,440.00 497523 SPECIAL LAND USE PERMIT FEES 3,500.00 2,250.00 0.00 1,250.00 497524 OTHER PLANNING PERMIT FEES 3,000.00 1,600.00 0.00 1,400.00 497526 NONPROFIT RECOGNITION LICEN 500.00 700.00 0.00 -200.00 497604 MDOT PERMIT 1,000.00 1,000.00 0.00 0.00 497605 DRIVE APPROACH/SIDEWALK PEI 12,000.00 10,476.25 0.00 1,523.75 568001 SALES TAX-CONSTITUTIONAL 8,873,685.00 8,708,655.00 0.00 165,030.00 568002 SALES TAX-STATUTORY 5,210,910.00 5,210,912.00 0.00 -2.00 570000 LIQUOR LICENSE FEE 80,000.00 71,657.30 0.00 8,342.70 575000 FIRE PROTECTION STATE OWNEE 100,000.00 0.00 0.00 100,000.00 575001 BAD DRIVER STATUTE 1,200,000.00 1,306,638.02 0.00 -106,638.02 575300 STATE REIMB-ELECTIONS 90,000.00 98,029.45 0.00 -8,029.45 605001 DOWNTOWN-GM 100,000.00 86,051.65 0.00 13,948.35 607001 JACKSON NATIONAL LIFE 250,000.00 258,456.98 0.00 -8,456.98 User: 1DELINE. Current Date: 01/21/2016 Report: 003 BUDACTRV Current Time: 13'A&59 Annual Analysis CL Budeets and Actuals with Encumbranc, Fiscal Year: 2015 Attachment D Fiscal Year-to-Date Fiscal Period: 12 Page 2 of 4 Object Description Budget Actual Encumbrance Balance 607002 GM DELTA TWP 475,000.00 442,509.39 0.00 32,490.61 607003 DEWITT TOWNSHIP 425 REVENUE 0.00 0.00 0.00 0.00 608000 BOARD OF APPEALS FEES 3,000.00 1,592.00 0.00 1,408.00 609002 NSF CHECK RETURN FEES 1,000.00 1,325.00 0.00 -325.00 614000 SOIL EROSION CONTROL FILING 1 40,000.00 35,785.00 0.00 4,215.00 615101 ACT 285 FILING FEES 500.00 450.00 0.00 50.00 615104 CHARGING OF PRINTS 2,000.00 1,080.00 0.00 920.00 615105 DEMOLITION CAP-OFF 9,000.00 11,877.00 0.00 -2,877.00 6I6000 REZONING PETITION FEES 5,000.00 5,000.00 0.00 0.00 616100 PILOT APPLICATION FEE 0.00 1,950.00 0.00 -1,950.00 617000 REIMBURSEMENTS-REIMBOF IN 2,000,000.00 2,069,176.56 0.00 -69,176.56 617200 GRANT ADMEN 100,000.00 50,883.21 0.00 49,116.79 617301 FOI REQUESTS- LAW DEPT 6,000.00 8,469.08 0.00 -2,469.08 617801 CHGS FOR SVCS - O/H SPEC ASSE' 500.00 0.00 0.00 500.00 628000 MULT DWELL INSP CODE COMP 200,000.00 272,626.20 0.00 -72,626.20 628010 RESIDENTIAL INSP CODE COMP 450,000.00 652,544.48 0.00 -202,544.48 629000 MULT DWELL REG CODE COMPLI 10,000.00 34,622.00 0.00 -24,622.00 629010 RESIDENT'L REG CODE COMPLIA 250,000.00 283,386.00 0.00 -33,386.00 633000 POLICE ACCIDENT REPORT FEES 15,000.00 12,176.00 0.00 2,824.00 633001 POLICE DEPT FALSE ALARMS 20,000.00 25,625.48 0.00 -5,625.48 633002 PBTTESTING 15,000.00 11,100.00 0.00 3,900.00 633010 POLICE CENTRAL RECORD FEES 5,000.00 3,481.00 0.00 1,519.00 633012 POLICE MISCELLANEOUS 2,500.00 6,770.00 0.00 -4,270.00 633013 LICENSE TO PURCHASE 2,000.00 585.00 0.00 1,415.00 633014 BACKGROUND CHECK 5,000.00 4,288.80 0.00 711.20 633015 TOWING FEES ABANDONEDAMPC 30,000.00 11,553.26 0.00 18,446.74 633020 FOIA RECORD RETRIEVAL 20,000.00 16,513.03 0.00 3,486.97 633025 FEES SSCC(CLASSES,BLDG RENI 50,000.00 43,151.25 0.00 6,848.75 633030 WARRANT PROCESSING FEE 12,000.00 13,646.50 0.00 -1,646.50 633040 GENERAL FINGERPRINTING 12,000.00 6,756.50 0.00 5,243.50 634000 FIRE AMBULANCE SERVICES 3,480,000.00 3,132,706.01 0.00 347,293.99 634002 FIRE TRAINING PROG REVENUES 4,000.00 2,470.50 0.00 1,529.50 634003 HAZMAT COST RECOVERY 5,000.00 1,166.45 0.00 3,833.55 634006 BURN PERMITS 20,000.00 38,853.00 0.00 -18,853.00 634007 FIRE PREVENTION 60,000.00 52,006.38 0.00 7,993.62 634009 LIQUOR LICENSE INSPECTION 500.00 0.00 0.00 500.00 634130 OTHER SERVICES-EVERGREEN 0.00 0.00 0.00 0.00 634301 FIRE INSPECTION FEE 500.00 0.00 0.00 500.00 634302 FIRE FALSE ALARM FEE 1,000.00 200.00 0.00 800.00 635000 ADMIN FEES CODE COMPLIANCE 1,100,000.00 769,354.69 0.00 330,645.31 635001 ZONING VERIFICATION FEE 200.00 200.00 0.00 0.00 635010 CLAIMS &JUDGEMENTS-NUISAN -150,000.00 -2,621.75 0.00 -147,378.25 638020 PARKS &REC GROUNDS EQUIPM 0.00 0.00 0.00 -0.00 638900 PUBLIC SERVICE WORK FOR OTH 10,000.00 1,556.65 0.00 8,443.35 638903 SNOW CLEARING ORDINANCE 5,000.00 31,330.84 0.00 -26,330.84 643100 ABANDONED AUTO AUCTION 5,000.00 -3,862.00 0.00 8,862.00 645001 ABSENTEE VOTER LISTS 300.00 453.53 0.00 -153.53 645003 CANDIDATE FILING FEES 500.00 1,500.00 0.00 -1,000.00 646002 NOTARY SERVICE 500.00 780.00 0.00 -280.00 647000 FIRE DEPARTMENT- SALE OF MA 500.00 608.00 0.00 -108.00 647020 CODE COMPLIANCE COPIES 100.00 106.20 0.00 -6.20 648020 FEES-ONLINE DISCOUNT -5,000.00 -19,588.00 0.00 14,588.00 648120 FEES-LDR PROGRAMS& OTHER-I 20,000.00 27,989.18 0.00 -7,989.18 648121 FEES INDEPENDENT INSTRUCTOI 36,000.00 30,772.40 0.00 5,227.60 User: JDELINE Current Date: 01/21/2016 Report: 003 BUDACTRV Current Time: 13'48'.59 Annual Analysis GL Budgets and Actuals with Encumbrane, Fiscal Year: 2015 Attachment D Fiscal Year-to-Deb Fiscal Period: 12 Page 3 of 4 Object Description Budget Actual Encumbrance Balance 648130 FEES LDR PROGRAMS&OTHER C 22,000.00 30,317.05 0.00 -8,317.05 648131 FEES INDEPENDENT INSTRUCTOI 11,000.00 12,779.00 0.00 -1,779.00 648140 FEES LDR PROGRAMS&OTHER E 10,000.00 27,880.53 0.00 -17,880.53 648141 FEES INDEPENDENT INSTRUCTOI 8,000.00 6,199.00 0.00 1,801.00 648210 FEES BASEBALL ADULT TEAM 14,000.00 23,616.00 0.00 -9,616.00 648216 FEES BASEBALL YOUTH INDIVID 20,000.00 20,863.12 0.00 -863.12 648221 FEES BASKETBALL ADULT INDIV 2,400.00 1,745.00 0.00 655.00 648226 FEES BASKETBALL YOUTH IND 2,000.00 2,147.00 0.00 -147.00 648230 FEES FLAG FOOTBALL TEAM 0.00 7,390.00 0.00 -7,390.00 648231 FEES FLAG FOOTBALL INDIVIDU, 8,000.00 9,209.65 0.00 -1,209.65 648240 FEES FLOOR HOCKEY TEAM 10,000.00 12,060.50 0.00 -2,060.50 648250 FEES SOFTBALL ADULT TEAM 44,200.00 38,913.29 0.00 5,286.71 648251 FEES SOFTBALL ADULT INDIVIDI 36,200.00 30,013.50 0.00 6,186.50 648255 FEES SOFTBALL YOUTH TEAM 4,500.00 3,030.00 0.00 1,470.00 648256 FEES SOFTBALL YOUTH INDIVID] 0.00 1,500.00 0.00 -1,500.00 648260 FEES SOFTBALL SENIORS TEAM 1,000.00 1,127.33 0.00 -127.33 648261 FEES SOFTBALL SENIORS INDIVD 370.00 695.00 0.00 -325.00 648276 FEES SOCCER YOUTH INDIVIDUA 20,000.00 22,039.08 0.00 -2,039.08 648281 FEES TENNIS LEAGUE INDIVIDU? 700.00 990.00 0.00 -290.00 648290 VOLLEYBALL TEAM 2,000.00 3,046.00 0.00 -1,046.00 648291 FEES VOLLEYBALL INDIVIDUAL 1,800.00 2,244.00 0.00 -444.00 648320 INFLATABLE RENTAL 12,000.00 18,360.50 0.00 -6,360.50 648340 FEES KIDS CAMP 26,000.00 23,345.00 0.00 2,655.00 648350 MARINA REVENUE 14,000.00 12,975.00 0.00 1,025.00 648360 FEES SENIOR CITIZEN PROGRAM' 2,000.00 3,707.28 0.00 -1,707.28 648370 FEES SOCCER CAMP 6,000.00 2,515.00 0.00 3,485.00 648380 FEES SPECIAL EVENTS 7,000.00 7,444.00 0.00 -444.00 648390 FEES SWIM POOL LESSONS 300.00 801.67 0.00 -501.67 648401 NAT JUNIOR TENNIS PROGRAM 21,000.00 24,161.50 0.00 -3,161.50 648402 TENNIS-F,W, SP,LESSONS 0.00 41,435.00 0.00 -41,435.00 648410 FEES THERAPEUTIC RECREATIOD 3,900.00 3,537.00 0.00 363.00 648430 FEES VOLLEYBALL LEAGUE SAN 0.00 0.00 0.00 0.00 648600 FEES TURNER DODGE HISTORY C 500.00 21.00 0.00 479.00 648620 FEES TURNER DODGE INTER PRO 2,000.00 324.00 0.00 1,676.00 648640 FEES TURNER DODGE SCOUT BAI 1,000.00 661.50 0.00 338.50 648650 FEES TURNER DODGE SPECIAL E' 1,000.00 0.00 0.00 1,000.00 648800 SCHOOL ENRICHMENT PROG 3,000.00 2,056.00 0.00 944.00 648890 SCHOOL AQUATICS PROG 8,000.00 12,174.00 0.00 -4,174.00 649001 RENT NON-CATAGORIZED 12,000.00 16,667.00 0.00 -4,667.00 649011 RENT ATHLETIC FIELD PRACTICE 9,000.00 9,330.00 0.00 -330.00 649012 RENT ATHLETIC FIELD TOURNAN 2,400.00 6,610.00 0.00 -4,210.00 649020 RENT BLDG FENNER NATURE C 0.00 -930.00 0.00 930.00 649022 RENT BLDG FOSTER C C 25,000.00 30,158.05 0.00 -5,158.05 649024 RENT BLDG GIER CC 7,000.00 13,615.00 0.00 -6,615.00 649026 RENT BLDG KINGSLEY CC 14,000.00 6,372.50 0.00 7,627.50 649030 RENT BLDG SCOTT HOUSE 0.00 29,170.85 0.00 -29,170.85 649032 RENT BLDG TURNER DODGE HOi 10,000.00 9,257.50 0.00 742.50 649050 RENT PARK ADADO RIVERFRONI 3,200.00 3,437.50 0.00 -237.50 649052 RENT PARK COOLEY GARDENS 1,500.00 2,350.00 0.00 -850.00 649054 RENT PARK FRANCES 14,000.00 14,040.00 0.00 -40.00 649055 RENT PARK GRAND RIVER 24,700.00 15,335.00 0.00 9,365.00 649056 RENT PARK MOORES 1,000.00 1,430.00 0.00 -430.00 649062 RENT HUNTER PARK PAVILLION 600.00 1,060.00 0.00 -460.00 649063 SHUBEL GREENHOUSE LEASE RE 700.00 3,830.00 0.00 -3,130.00 User: JDELINE Current Date: 01/21/2016 Report: 003 BUDACTRV Current Time: 13:48:59 Annual Analysis ;L Budeets and Actuals with Encumbrano Fiscal Year: 2015 1 Attachment Fiscal Year-to-Data Fiscal Period: 12 Page 4 of 4 Object Description BudCet Actual Encumbrance Balance 649066 RENT PARK WASHINGTON 1,000.00 1,500.00 0.00 -500.00 649100 RENTSHOWMOBILE 4,100.00 5,900.00 0.00 -1,800.00 650100 SALE OF ADVERTISING 1,000.00 200.00 0.00 800.00 655000 FINES AND FORFEITURES 10,500.00 11,663.02 0.00 -1,163.02 657102 PROSTITUTION VEHICLE SEIZURI 1,000.00 3,500.00 0.00 -2,500.00 658001 CODE VIOLATIONS 100.00 0.00 0.00 100.00 666100 DISTRICT COURT FINES&FORFEI 2,574,000.00 2,603,116.39 0.00 -29,116.39 666233 DWI FIRE DEPT COST RECOVERY 0.00 803.02 0.00 -803.02 667000 RENTAL INCOME 0.00 60,682.40 0.00 -60,682.40 670000 INTEREST INCOME 3,172.00 0.00 0.00 3,172.00 670801 INTEREST ON SPECIAL ASSESSMI 28,000.00 21,777.72 0.00 6,222.28 673000 SALE OF FIXED ASSETS 5,000.00 0.00 0.00 5,000.00 673100 SALE OF REAL PROPERTY 0.00 106,188.00 0.00 -106,188.00 673501 SALE OF PROPERTY-POLICE AU( 3,000.00 4,345.40 0.00 -1,345.40 674100 BD.OF W&L-RETURN OF EQUI I 21,000,000.00 20,840,065.00 0.00 159,935.00 675000 DONATIONS/CONTRIBUTIONS-PR 111,184.00 95,019.95 0.00 16,164.05 675003 DONATIONS-PARKS DEPT 10,000.00 48,850.61 0.00 -38,850.61 675006 MAYORS RIVERWALK 10,000.00 13,000.00 0.00 -3,000.00 675012 DONATIONS-POLICE 1,429.00 2,531.00 0.00 -1,102.00 675015 CONTRIBUTIONS-OTHERGOVT 0.00 37,350.00 0.00 -37,350.00 675381 DONATIONS-FIREWORKS 7,000.00 10,580.00 0.00 -3,580.00 675382 DONATIONS-KIDS CAMPS 3,000.00 3,500.00 0.00 -500.00 675383 DONATIONS-NEIGHBORHOOD O 5,000.00 4,276.00 0.00 724.00 677100 CONTRIBUTED CAPITAL 0.00 0.00 0.00 0.00 678100 TREASURER-CASH OVER/SHOR7 0.00 132.45 0.00 -132.45 678200 PARKS DEPARTMENT-CASH OVI 0.00 -1,112.60 0.00 1,112.60 679100 FROM FUND BALANCE -411,917.00 0.00 0.00 -411,917.00 680000 MISCELLANEOUS REVENUE 75,000.00 196,482.81 0.00 -121,482.81 680104 PAY PHONE COMMISSIONS 25,000.00 23,167.04 0.00 1,832.96 680201 LPD RESTITUTIONS 500.00 3,242.20 0.00 -2,742.20 696207 OPERATING TRANSFER-POL MILI 781,963.00 781,963,00 0.00 0.00 696410 OPERATING TRANSFER-410 FUN 100,000.00 100,000.00 0.00 0.00 696650 OPERATINGTRANSFR-FRINGE FL 427,127.00 427,127.00 0.00 0.00 699902 EQUITY TRANSFER-SEWAGE SY 300,000.00 300,000.00 0.00 0.00 Revenue: 119,222,823.00 121,034,797.28 0.00 -1,811,974.28 Expense: 0.00 0.00 0.00 0.00 Net: 119,222,823.00 121,034,797.28 0.00 -1,811,974.28 DETENTION Fund: 101 Project: 00000 Revenues 471000 CABLE TV-FRANCHISE FEE 0.00 0.00 0.00 0.00 Revenue: 0.00 0.00 0.00 0.00 Expense: 0.00 0.00 0.00 0.00 Net: 0.00 0.00 0.00 0.00 User: JDELINE Current Date: 01/21/2016 Report: 003 BUDACTRV Current Time: 13.48:59 Annual Analysis City of Lansing Fiscal Year: 2015 Attachment E GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Page I of 5 Object Description Budget Actual Encumbrance Balance GL Key 1012101 CITY COUNCIL-GENERAL Fund: 101 Cost Center: 112101 Project: 00000 Expenditure Accounts 702000 SALARIES 260,628.00 241,987.10 0.00 18,640.90 Total: 260,628.00 241,987.10 0.00 18,640.90 GL Key 1012120 INTERNAL AUDIT Fund: 101 Cost Center: 112120 Project: 00000 Expenditure Accounts 702000 SALARIES 94,616.00 92,340.16 0.00 2,275.84 Total: 94,616.00 92,340.16 0.00 2,275.84 GL Key 1012300 MAYOR Fund: 101 Cost Center: 172300 Project: 00000 Expenditure Accounts 702000 SALARIES 336,000.00 360,643.78 0.00 -24,643.78 Total: 336,000.00 360,643.78 0.00 -24,643.78 GL Key 1012310 OFFICE OF COMMUNITY MEDIA Fund: 101 Cost Center: 1723 10 Project: 00000 Expenditure Accounts 702000 SALARIES 108,970.00 109,349.38 0.00 -379.38 Total: 108,970.00 109,349.38 0.00 379.38 GL Key 1012320 OFFICE OF FINANCIAL EMPOWEI Fund: 101 Cost Center: 172320 Project: 00000 Expenditure Accounts 702000 SALARIES 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1012400 CITY CLERK Fund: 101 Cost Center- 172400 Project: 00000 Expenditure Accounts 702000 SALARIES 308,757.00 279,004.27 0.00 29,752.73 Total: 308,757.00 279,004.27 0.00 29,752.73 GL Key 1012601 PLANNING& MUNIC DEV-ADM] Fund: 101 Cost Center: 172601 Project: 00000 Expenditure Accounts 702000 SALARIES 101,993.00 103,441.04 0.00 -1,448.04 Total: 101,993.00 103,441.04 0.00 -1,448.04 GL Key 1012620 PLANNING Fund: 101 Cost Center: 172620 Project: 00000 Expenditure Accounts 702000 SALARIES 161,309.00 159,651.28 0.00 1,657.72 Total: 161,309.00 159,651.28 0.00 1,657.72 GL Key 1012650 DEVELOPMENT Fund: 101 Cost Center; 172650 Project: 00000 Expenditure Accounts 702000 SALARIES 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 User: .IDELINE Current Date: 01/21/2016 Report. 002 BUDACTXP Current Time: 15.30:24 Annual Analysis City of Lansing Fiscal Year: 2015 Attachment E GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Page 2 of 5 Object Description Budget Actual Encumbrance Balance GL Key 1012710 FINANCE OPERATIONS Fund: 101 Cost Center: 172710 Project: 00000 Expenditure Accounts 702000 SALARIES 332,360.00 225,960.38 0.00 106,399.62 Total: 332,360.00 225,960.38 0.00 106,399.62 GL Key 1012720 ASSESSOR Fund: 101 Cost Center: 172720 Project: 00000 Expenditure Accounts 702000 SALARIES 621,691.00 610,692.42 0.00 10,998.58 Total: 621,691.00 610,692.42 0.00 10,998.58 GL Key 1012730 TREASURY/INCOME TAX Fund: 101 Cost Center: 172730 Project: 00000 Expenditure Accounts 702000 SALARIES 613,896.00 506,894.21 0.00 107,001.79 Total: 613,896.00 506,894.21 0.00 107,001.79 GL Key 1012800 PERSONNEL Fund: 101 Cost Center: 172800 Project: 00000 Expenditure Accounts 702000 SALARIES 525,252.00 402,039.41 0.00 123,212.59 Total: 525,252.00 402,039.41 0.00 123,212.59 GL Key 1012900 LAW Fund: 101 Cost Center: 172900 Project: 00000 Expenditure Accounts 702000 SALARIES 662,055.00 539,169.90 0.00 122,885,10 Total: 662,055.00 539,169.90 0.00 122,885.10 GL Key 1013140 BUILDING MAINTENANCE Fund: 101 Cost Center: 173140 Project: 00000 Expenditure Accounts 702000 SALARIES 397,415.00 502,073.32 0.00 -104,658.32 Total: 397,415.00 502,073.32 0.00 104,658.32 GL Key 1013201 POLICE-ADM1N Fund: 101 Cost Center: 343201 Project: 00000 Expenditure Accounts 702000 SALARIES 590,937.00 409,009.06 0.00 181,927.94 Total: 590,937.00 409,009.06 0.00 181,927.94 GL Key 1013212 POLICE-HUMAN RESOURCES Fund: 101 Cost Center:343212 Project: 00000 Expenditure Accounts 702000 SALARIES 145,055.00 218,143.04 0.00 -73,088.04 Total: 145,055.00 218,143.04 0.00 -73,088.04 GL Key 1013221 POLICE-CENTRAL SERVICES Fund: 101 Cost Center:343221 Project: 00000 Expenditure Accounts 702000 SALARIES 317,718.00 120,566.25 0.00 197,151.75 Total: 317 718.00 120,566.25 0.00 197,151.75 User: )DELINE Current Date: 01/21/2016 Report: 002 BUDACTXP Current Time; 15:30:24 Annual Analysis City of Lansing Fiscal Year: 2015 Attachment E GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Page 3 of 5 Object Description Budget Actual Encumbrance Balance GL Key 1013222 RADIO LAB Fund: 101 Cost Center: 343222 Project: 00000 Expenditure Accounts 702000 SALARIES 116,288.00 101,311.81 0.00 14,976.19 Total: 116,288.00 101,311.81 0.00 14,976.19 GL Key 1013224 DETENTION Fund: 101 Cost Center:343224 Project: 00000 Expenditure Accounts 702000 SALARIES 1,366,603.00 1,242,701.06 0.00 123,901.94 Total: 1,366,603.00 1,242,701.06 0.00 123,901,94 GL Key 1013225 PROPERTY& SUPPLIES Fund: 101 Cost Center:343225 Project: 00000 Expenditure Accounts 702000 SALARIES 173,428.00 153,019.53 0.00 20,408.47 Total: 173,428.00 153,019.53 0.00 20,408.47 GL Key 1013240 INVESTIGATIONS DIVISION Fund: 101 Cost Center:343240 Project: 00000 Expenditure Accounts 702000 SALARIES 2,721,979.00 2,874,660.99 0.00 -152,681.99 Total: .2,721,979.00 2,874,660.99 0.00 -152,681.99 GL Key 1013251 PATROL BUREAU Fund: 101 Cost Center:343251 Project: 00000 Expenditure Accounts 702000 SALARIES 8,454,686.00 7,459,513.94 0.00 995,172.06 Total- 8,454,686.00 7,459,513.94 0.00 995,172.06 GL Key 1013501 FIRE ADMIN Fund: 101 Cost Center:343501 Project: 00000 Expenditure Accounts 702000 SALARIES 419,279.00 484,659.06 0.00 -65,380.06 Total: 419,279.00 484,659.06 0.00 -65,380.06 GL Key 1013510 MAINTENANCE ALARM Fund: 101 Cost Center: 3435 10 Project: 00000 Expenditure Accounts 702000 SALARIES 321,053.00 297,404.23 0.00 23,648.77 Total: 321,053.00 297,404.23 0.00 23,648.77 GL Key 1013520 SUPPRESSION Fund: 101 Cost Center: 343520 Project: 00000 Expenditure Accounts 702000 SALARIES 10,391,120.00 9,976,470.72 0.00 414,649.28 Total: 10,391,120.00 9,976,470.72' 0.00 414,649.28 GL Key 1013530 PREVENTION Fund: 101 Cost Center: 343530 Project: 00000 Expenditure Accounts 702000 SALARIES 358,920.00 282,495.03 0.00 76,424.97 Total: 358,920.00 282,495.03 0.00 76,424.97 User. JDELINE Current Date: 01/21/2016 Report: 002 BUDACTXP Current Time: 15:3024 Annual Analysis City of Lansing Fiscal Year: 2015 a Attachment E L Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Page 4 of 5 Object Description Budget Actual Encumbrance Balance GL Key 1013535 CODE COMPLIANCE Fund: 101 Cost Center:343535 Project: 00000 Expenditure Accounts 702000 SALARIES 848,835.00 575,089.85 0.00 273,745.15 Total: 848,835.00 575,089.85 0.00 273,745.15 GL Key 1013540 TRAINING Fund: 101 Cost Center:343540 Project: 00000 Expenditure Accounts 702000 SALARIES 261,450.00 225,705.72 0.00 35,744.28 Total: 261,450.00 225,705.72 0.00 35,744.28 GL Key 1013580 EMERGENCY SERVICES Fund: 101 Cost Center:343580 Project: 00000 Expenditure Accounts 702000 SALARIES 111,143.00 127,534.87 0.00 -16,391.87 Total: 111,143.00 127,534.87 0.00 -16,391.87 GL Key 1013611 OPERATIONS&MAINTENANCE i Fund: 101 Cost Center:453611 Project: 00000 Expenditure Accounts 702000 SALARIES 33,995.00 33,515.07 0.00 479.93 Total: 33,995.00 33,515.07 0.00 479.93 GL Key 1013612 SIDEWALKS-SNOW&ICE Fund: 101 Cost Center:453612 Project: 00000 Expenditure Accounts 702000 SALARIES 4,109.00 3,548.17 0.00 560.83 Total: 4,109.00 3,548.17 0.00 560.83 GL Key 1013615 STORM SEWER MAINTENANCE Fund: 101 Cost Center:453615 Project: 00000 Expenditure Accounts 702000 SALARIES 20,908.00 19,675.97 0.00 1,232.03 Total: 20,908.00 19,675.97 0.00 1,232.03 GL Key 1013618 ALLEY MAINTENANCE Fund: 101 Cost Center:453618 Project: 00000 Expenditure Accounts 702000 SALARIES 1,929.00 1,836.86 0.00 92.14 Total: 1,929.00 1,836.86 0.00 92.14 GL Key 1013620 MISCELLANEOUS TRASH PICK-U Fund: 101 Cost Center:453620 Project: 00000 Expenditure Accounts 702000 SALARIES 3,858.00 3,740.80 0.00 117.20 Total• 3,858.00 3,740.80 0.00 117.20 GL Key 1013621 PROPERTY MAINTENANCE Fund: 101 Cost Center:453621 Project: 00000 Expenditure Accounts 702000 SALARIES 500.00 476.10 0.00 23.90 Total: 500.60 476.10 0.00 23.90 User: SDELINE Current Date: 01/21/2016 Report: 002 BUDACTXP Current Time: 15:30:24 Annual Analysis City of Lansing Fiscal Year: 2015 Attachment E ;L Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Page 5 of 5 Object Description Budget Actual Encumbrance Balance GL Key 1012500 HUMAN RELATIONS Fund: 101 Cost Center:672500 Project: 00000 Expenditure Accounts 702000 SALARIES 364,372.00 363,167.62 0.00 1,204.38 Total: 364,372.00 363,167.62 0.00 1,204.38 GL Key 1013810 BUSINESS&MGT DIV Fund: 101 Cost Center: 783 8 10 Project: 00000 Expenditure Accounts 702000 SALARIES 334,403.00 341,057.95 0.00 -6,654.95 Total: 334,403.00 341,057.95 0.00 -6,654.95 GL Key 0182195000 ICE STORM CLEANUP PARKS Fund: 101 Cost Center: 783821 Project: 95000 Expenditure Accounts 702000 SALARIES 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1013821 FORESTRY Fund: 101 Cost Center: 783821 Project: 00000 Expenditure Accounts 702000 SALARIES 78,733.00 63,448.84 0.00 15,284.16 Total: 78,733.00 63,448.84 0.00 15,284.16 GL Key 1013822 GROUNDS&LANDSCAPE MAINI Fund: 101 Cost Center: 783822 Project: 00000 Expenditure Accounts 702000 SALARIES 65,736.00 56,360.92 0.00 9,375.08 Total: 65,736.00 56,360.92 0.00 9,375.08 GL Key 1013830 LEISURE& SPECIAL REC DIV Fund: 101 Cost Center: 783830 Project: 00000 Expenditure Accounts 702000 SALARIES 72,516.00 77,898.75 0.00 -5,382.75 Total: 72,516.00 77,898.75 0.00 -5,382.75 GL Key 1013831 COMMUNITY CENTERS Fund: 101 Cost Center: 783831 Project: 00000 Expenditure Accounts 702000 SALARIES 377,636.00 316,236.27 0.00 61,399.73 Total: 377,636.00 316,236,27 0.00 61,399.73 GL Key 1013832 LIFETIME SPORTS Fund: 101 Cost Center: 783832 Project: 00000 Expenditure Accounts 702000 SALARIES 110,609.00 67,629.49 0.00 42,979.51 - Total: 110,609.00 67,629.49 0.00 42,979.51 Total for Fund: 101 32,592,740.00 30,030,124.62 0.00 2,562,615.38 User:JDELINE Current Date: 01/21/2016 Report. 002 BUDACTXP Current Time: 15:30:24 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Pagel of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance GL Key 1012101 CITY COUNCIL-GENERAL Fund: 101 Cost Center: 112101 Project: 00000 Expenditure Accounts 702000 SALARIES 260,628.00 241,987.10 0.00 18,640.90 715300 FRINGE BENEFITS-FIXED 134,417.00 129,315.36 0.00 5,101.64 715400 FRINGE BENEFITS-VARIABLE 54,756.00 46,195.88 0.00 8,560.12 741000 MISCELLANEOUS OPERATING 35,000.00 31,982.11 0.00 3,017.89 741200 PROMOTION 6,000.00 2,925.00 0.00 3,075.00 741223 COUNCILMEMBER WOOD 2,000.00 2,004.13 0.00 -4.13 741229 COUNCILMEMBER DUNBAR 2,000.00 1,917.10 0.00 82.90 741231 COUNCILMEMBER QUINNEY 2,000.00 1,910.00 0.00 90.00 741234 COUNCILMEMBER ROBINSON 1,500.00 1,356.98 0.00 143.02 741235 COUNCILMEMBER YORKO 1,500.00 1,592.12 0.00 -92.12 741236 COUNCILMEMBER HOUGHTON 1,500.00 1,728.50 0.00 -228.50 741237 COUNCILMEMBER WASHINGTON 1,500.00 1,240.00 0.00 260.00 741238 COUNCILMEMBERBROWN-CLARKE 2,000.00 1,911.71 0.00 88.29 741239 COUNCILMEMBER DELGADO 0.00 0.00 0.00 0.00 741246 MARTIN LUTHER KING JR DAY 1,000.00 0.00 0.00 1,000.00 741247 CESAR CHAVEZ EVENT 1,000.00 500.00 0.00 500.00 741256 BEA CRISTY AWARDS DINNER 1,000.00 1,000.00 0.00 0.00 741289 COMMUNITY FUNDING 6,000.00 8,750.00 0.00 -2,750.00 743050 TEMPORARY HELP-CONTRACTUAL 9,000.00 10,935.76 0.00 -1,935.76 743720 INFORMATION TECHNOLOGY ALLOC 79,049.00 79,050.00 0.00 -1.00 744110 UTILITIES-CITY HALL 39,424.00 45,467.31 0.00 -6,043.31 744200 TELEPHONE 12,300.00 13,372.52 0.00 -1,072.52 747000 TRAINING 2,000.00 53.90 0.00 1,946.10 748000 INSURANCE&BONDS 5,826.00 6,701.81 0.00 -875.81 977000 EQUIPMENT 5,000.00 0.00 0.00 5,000.00 Total: 666,400.00 631,897.29 0.00 34,502.71 GL Key 1012120 INTERNAL AUDIT Fund: 101 Cost Center: 112120 Project: 00000 Expenditure Accounts 702000 SALARIES 94,616.00 92,340.16 0.00 2,275.84 712000 LONGEVITY 1,200.00 1,500.00 0.00 -300.00 715300 FRINGE BENEFITS-FIXED 74,689.00 74,689.78 0.00 -0.78 715400 FRINGE BENEFITS-VARIABLE 23,206.00 22,774.70 0.00 431.30 741000 MISCELLANEOUS OPERATING 1,500.00 646.78 0.00 853.22 743720 INFORMATION TECHNOLOGY ALLOC 7,183.00 7,183.00 0.00 0.00 744200 TELEPHONE 0.00 693.73 0.00 -693.73 748000 INSURANCE&BONDS 2,256.00 2,507.44 0.00 -251.44 Total: 204,650.00 202,335.59 0.00 2,314.41 GL Key 1012200 COURTS Fund: 101 Cost Center: 132200 Project: 00000 Expenditure Accounts 992200 BUDGET CONTROL 5,701,150.00 5,601,582.25 0.00 99,567.75 Total: 5,701,150.00 5,601,582.25 0.00 99,567.75 User: JDELINE Current Date: O1/26/2016 Repot: 002 BUDAM"XII Current Times 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 2 of 24 GL Expenditure Budgets and Actuals with Encumbranl Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance GL Key 1012220 CIRCUIT COURT Fund: 101 Cost Center: 132220 Project: 00000 Expenditure Accounts 745100 BUILDING RENTAL 200,000.00 211,463.68 0.00 -11,463.68 748000 INSURANCE&BONDS 3,300.00 3,691.45 0.00 -391.45 992200 BUDGET CONTROL 0.00 0.00 0.00 0.00 Total: 203,300.00 215,155.13 0.00 -11,855.13 GL Key 1012300 MAYOR Fund: 101 Cost Center:172300 Project: 00000 Expenditure Accounts 702000 SALARIES 336,000.00 360,643.78 0.00 -24,643.78 707000 TEMPORARY HELP 111,540.00 77,165.85 0.00 34,374.15 708000 OVERTIME-SALARY 0.00 665.00 0.00 -665.00 712000 LONGEVITY 1,200.00 1,200.00 0.00 0.00 715300 FRINGE BENEFITS-FIXED 201,235.00 197,308.11 0.00 3,926.89 715400 FRINGE BENEFITS-VARIABLE 93,318.00 86,884.43 0.00 6,433.57 741000 MISCELLANEOUS OPERATING 70,000.00 78,688.29 0.00 -8,688.29 741200 PROMOTION 500.00 0.00 0.00 500.00 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 743720 INFORMATION TECHNOLOGY ALLOC 35,927.00 35,927.00 0.00 0.00 744110 UTILITIES-CITY HALL 9,000.00 11,219.56 0.00 -2,219.56 744200 TELEPHONE 8,500.00 15,658.44 0.00 7,158:44 745000 RENTALS 0.00 0.00 0.00. 0.00 745200 EQUIPMENT RENTAL 2,000.00 4,786.84 0.00 -2,786.84 748000 INSURANCE&BONDS 5,910.00 8,561.20 0.00 -2,651.20 Total: 875,130.00 878,708.50 0.00 -3,578.50 GL Key 1012310 OFFICE OF COMMUNITY MEDIA Fund: 101 Cost Center: 172310 Project: 00000 Expenditure Accounts 702000 SALARIES 108,970.00 109,349.38 0.00 -379.38 707000 TEMPORARY HELP 85,000.00 72,916.80 0.00 12,083.20 712000 LONGEVITY 1,200.00 1,200.00 0.00 0.00 715300 FRINGE BENEFITS-FIXED 113,024.00 110,406.62 0.00 2,617.38 715400 FRINGE BENEFITS-VARIABLE 30,904.00 36,791.77 0.00 -5,887.77 741000 MISCELLANEOUS OPERATING 15,000.00 10,135.02 0.00 4,864.98 743720 INFORMATION TECHNOLOGY ALLOC 14,365.00 14,365.00 0.00 0.00 744200 TELEPHONE 0.00 298.49 0.00 -298.49 748000 INSURANCE&BONDS 2,287.00 2,345.06 0.00 -58.06 Total: 370,750.00 357,808.14 0.00 12,941.86 GLKey 1012320 OFFICE OF FINANCIAL EMPOWEI Fund: 101 Cost Center: 172320 Project: 00000 Expenditure Accounts 702000 SALARIES 0.00 0.00 0.00 0.00 715400 FRINGE BENEFITS-VARIABLE 0.00 0.00 0.00 0.00 Total: 0.06 0.00 0.00 0.00 User: 1DELINE Current Date 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16,25 Annual Analysis Attachment F City of Lansing Fiscal Year. 2015 GL Expenditure Budgets and Actualswith Encumbram Fiscal Period: 12 Page 3 of 24 Object Description Budget Actual Encumbrance Balance GL Key 1012400 CITY CLERK Fund: 101 Cost Center: 172400 Project: 00000 Expenditure Accounts 702000 SALARIES 308,757.00 279,004.27 0.00 29,752.73 706400 WAGES-ELECTION INSPECTOR 110,000.00 118,099.73 0.00 -8,099.73 707000 TEMPORARYHELP 5,000.00 39,819.99 0.00 -34,819.99 708000 OVERTIME-SALARY 7,500.00 10,309.78 0.00 -2,809.78 712000 LONGEVITY 1,600.00 2,000.00 0.00 -400.00 715300 FRINGE BENEFITS-FIXED 223,190.00 217,954.86 0.00 5,235.14 715400 FRINGE BENEFITS-VARIABLE 96,894.00 83,455.12 0.00 13,438.88 741000 MISCELLANEOUS OPERATING 90,000.00 120,640.47 2,360.64 -33,001.11 741010 SPECIAL ELECTION 90,000.00 92,268.19 0.00 -2,268.19 741200 PROMOTION 2,500.00 774.10 0.00 1,725.90 741500 ADVERTISING/PUBLISHING 20,000.00 10,817.55 0.00 9,182.45 743720 INFORMATION TECHNOLOGY ALLOC 43,110.00 43,110.00 0.00 0.00 744110 UTILITIES-CITY HALL 27,000.00 32,842.32 0.00 -5,842.32 744200 TELEPHONE 7,500.00 9,011.44 0.00 -1,511.44 748000 INSURANCE&BONDS 6,309.00 9,607.28 0.00 -3,298.28 Total: 1,039,360.00 1,069,715.10 2,360.64 -32,715.74 GL Key 1012601 PLANNING&MUNIC DEV-ADM] Fund: 101 Cost Center: 172601 Project: 00000 Expenditure Accounts 702000 SALARIES 101,993.00 103,441.04 0.00 -1,448.04 712000 LONGEVITY 800.00 500.00 0.00 300.00 715300 FRINGE BENEFITS-FIXED 101,801.00 92,411.51 0.00 9,389.49 715400 FRINGE BENEFITS-VARIABLE 21,115.00 21,824.73 0.00 -709.73 741000 MISCELLANEOUS OPERATING 16,500.00 26,365.35 0.00 -9,865.35 742100 FUEL 0.00 1,110.87 0.00 -1,110.87 743720 INFORMATION TECHNOLOGY ALLOC 93,725.00 102,393.00 0.00 -8,668.00 744000 UTILITIES 0.00 0.00 0.00 0.00 744200 TELEPHONE 22,000.00 23,457.00 0.00 -1,457.00 745100 BUILDING RENTAL 5,368.00 0.00 0.00 5,368.00 745200 EQUIPMENT RENTAL 500.00 200.00 0.00 300.00 747000 TRAINING 2,000.00 0.00 0.00 2,000.00 748000 INSURANCE&BONDS 59,881.00 53,248.21 0.00 6,632.79 963002 NEIGHBORHOOD GRANT PROGRAM 20,000.00 20,000.00 0.00 0.00 Total: 445,683.00 444,951.71 0.00 731.29 GI-Key 1012610 CODE COMPLIANCE Fund: 101 Cost Center: 172610 Project: 00000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 744200 TELEPHONE 0.00 0.00 0.00 0.00 Total: 0.00-- -0.00_-- 0.00 0.00 GL Key 1012620 PLANNING Fund: 101 Cost Center: 172620 Project: 00000 User: ]DELINE - Current Date: 01/26/2016 Report: 002 13UDACTXP Currcut Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 4 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 Object Description Budeet Actual Encumbrance Balance Expenditure Accounts 702000 SALARIES 161,309.00 159,651.28 0.00 1,657.72 707000 TEMPORARY HELP 0.00 21.75 0.00 -21.75 712000 LONGEVITY 2,120.00 2,500.00 0.00 -380.00 715300 FRINGE BENEFITS-FIXED 140,849.00 138,170.22 0.00 2,678.78 715400 FRINGE BENEFITS-VARIABLE 36,739.00 36,715.90 0.00 23.10 741000 MISCELLANEOUS OPERATING 2,000.00 5,979.35 0.00 -3,979.35 742000 SUPPLIES 5,500.00 5,460.83 0.00 39.17 745100 BUILDING RENTAL 3,300.00 0.00 0.00 3,300.00 Total: 351,817.00 348,499.33 0.00 3,317.67 GL Key 1012650 DEVELOPMENT Fund: 101 Cost Center: 172650 Project: 00000 Expenditure Accounts 702000 SALARIES 0.00 0.00 0.00 0.00 711000 SICK LEAVE 0.00 0.00 0.00 -0.00 715400 FRINGE BENEFITS-VARIABLE 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1012710 FINANCE OPERATIONS Fund: 101 Cost Center: 172710 Project: 00000 Expenditure Accounts 702000 SALARIES 332,360.00 225,960.38 0.00 106,399.62 707000 TEMPORARY HELP 0.00 107,485.78 0.00 -107,485.78 712000 LONGEVITY 1,600.00 1,900.00 0.00 -300.00 715300 FRINGE BENEFITS-FIXED 476,945.00 466,277.63 0.00 10,667.37 715400 FRINGE BENEFITS-VARIABLE 59,409.00 52,827.47 0.00 6,581.53 741000 MISCELLANEOUS OPERATING 50,000.00 71,607.17 0.00 -21,607.17 741810 DUES&SUBSCRIPTIONS 50,000.00 33,000.00 0.00 17,000.00 743000 CONTRACTUAL SERVICES 200,000.00 127,872.19 0.00 72,127.81 743200 AUDIT FEES 60,000.00 101,241.25 0.00 -41,241.25 743720 INFORMATION TECHNOLOGY ALLOC 69,050.00 79,050.00 0.00 -10,000.00 744110 UTILITIES-CITY HALL 43,000.00 49,799.85 0.00 -6,799.85 744200 TELEPHONE 10,000.00 13,935.02 0.00 -3,935.02 747000 TRAINING 6,000.00 2,168.13 0.00 3,831.87 748000 INSURANCE&BONDS 16,557.00 49,286.38 0,00 -32,729.38 Total: 1,374,921.00 1,382,411.25 0.00 -7,490.25 GL Key 1012720 ASSESSOR Fund: 101 Cost Center: 172720 Project: 00000 Expenditure Accounts 702000 SALARIES 621,691.00 610,692.42 0.00 10,998.58 706300 WAGES-BOARD OF REVIEW 4,000.00 4,200.00 0.00 -200.00 707000 TEMPORARY HELP 0.00 8,050.00 0.00 -8,050.00 708000 OVERTIME- SALARY 0.00 505.23 0.00 -505.23 712000 LONGEVITY 12,000.00 15,000.00 0.00 -3,000.00 715300 FRINGE BENEFITS-FIXED 596,710.00 583.620.90 0.00 13,089.10 715400 FRINGE BENEFITS-VARIABLE 146,000.00 140,150.65 0.00 5,849.35 741000 MISCELLANEOUS OPERATING 50,000.00 38,966.32 0.00 11,033.68 User: JDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 5 of 24 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 741840 TRANSPORTATION 6,000.00 3,680.42 0.00 2,319.58 743050 TEMPORARY HELP-CONTRACTUAL 0.00 5,670.00 0.00 -5,670.00 743720 INFORMATION TECHNOLOGY ALLOC 86,231.00 86,232.00 0.00 -1.00 744110 UTILITIES-CITY HALL 35,000.00 38,434.86 0.00 -3,434.86 744200 TELEPHONE 6,000.00 4,699.22 0.00 1,300.78 747000 TRAINING 5,000.00 1,503.00 0.00 3,497.00 748000 INSURANCE&BONDS 12,168.00 17,526.17 0.00 -5,358.17 _ 1,580,800.00 Total: 1,558,931.19 0.00 21,868.81 GL Key 1012730 TREASURYANCOME TAX Fund: 101 Cost Center: 172730 Project: 00000 Expenditure Accounts 702000 SALARIES 613,896.00 506,894.21 0.00 107,001.79 707000 TEMPORARY HELP 15,000.00 108,259.21 0.00 -93,259.21 708000 OVERTIME- SALARY 2,000.00 2,432.28 0.00 -432.28 712000 LONGEVITY 9,600.00 10,500.00 0.00 -900.00 715300 FRINGE BENEFITS-FIXED 503,222.00 491,441.44 0.00 11,780.56 715400 FRINGE BENEFITS-VARIABLE 141,931.00 141,233.17 0.00 697.83 741000 MISCELLANEOUS OPERATING 37,000.00 43,019.08 0.00 -6,019.08 741010 SPECIAL ELECTION 0.00 0.00 0.00 0.00 741100 POSTAGE 79,000.00 78,115.70 0.00 884.30 741401 PRINTING&FORMS 25,000.00 22,598.76 0.00 2,401.24 742100 FUEL 100.00 48.29 0.00 51.71 743000 CONTRACTUAL SERVICES 73,000.00 68,536.93 0.00 4,463.07 743050 TEMPORARY HELP-CONTRACTUAL 0.00 3,679.67 0.00 -3,679.67 743720 INFORMATION TECHNOLOGY ALLOC 93,415.00 93,415.00 0.00 0.00 744110 UTILITIES-CITY HALL 28,000.00 33,322.31 0.00 -5,322.31 744200 TELEPHONE 6,000.00 5,677.42 0.00 322.58 745200 EQUIPMENT RENTAL 500.00 50.00 0.00 450.00 747000 TRAINING 2,500.00 3,056.06 0.00 -556.06 748000 INSURANCE&BONDS 8,235.00 11,486.77 0.00 -3,251.77 Total: 1,638,399.00 1,623,766.30 0.00 14,632.70 GLKey 1012800 PERSONNEL Fund: 101 Cost Center: 172800 Project: 00000 Expenditure Accounts 702000 SALARIES 525,252.00 402,039.41 0.00 123,212.59 707000 TEMPORARY HELP 0.00 88,253.06 0.00 -88,253.06 708000 OVERTIME- SALARY 0.00 8,571.58 0.00 -8,571.58 712000 LONGEVITY 6,320.00 8,500.00 0.00 -2,180.00 715100 PARKING SUBSIDY 350,000.00 0.00 0.00 350,000.00 715200 BUS SUBSIDY 5,000.00 3,657.50 0.00 1,342.50 115300 FRINGE BENEFITS-FIXED 479,628.00 469,745.80 0.00 9,882.20 715400 FRINGE BENEFITS-VARIABLE 99,810.00 91,855.22 0.00 7,954.78 741000 MISCELLANEOUS OPERATING 42,000.00 60,026.59 0.00 -18,026.59 741870 EMPLOYEE RECOGNITION 11,000.00 12,365.00 0.00 -1,365.00 742100 FUEL 300.00 322.00 0.00 -22.00 743000 CONTRACTUAL SERVICES 85,000.00 73,344.93 0.00 11,655.07 User: JDELINE Current Date: 01/26/2016 Report: 002 Bl1DACTXP Current Time: 15,1625 Annual Analysis Attachment F CiTyofLansing Fiscal Year. 2015 Page 6 of 24 GL Expenditure Budgets and Actuals with Encumbrani Fiscal Period: 12 Obiect Description Budget Actual Encumbrance Balance 743500 MEDICAL SERVICES 38,000.00 16,550.96 0.00 21,449.04 743720 INFORMATION TECHNOLOGY ALLOC 64,671.00 64,671.00 0.00 0.00 744110 UTILITIES-CITY HALL 18,000.00 22,379.12 0.00 -4,379.12 744200 TELEPHONE 7,000.00 7,461.64 0.00 -461.64 745200 EQUIPMENT RENTAL 300.00 0.00 0.00 300.00 747000 TRAINING 23,000.00 14,241.03 0.00 8,758.97 748000 INSURANCE&BONDS 9,019.00 13,797.34 0.00 -4,778.34 Total: 1,764,300.00 1,357,782.18 0.00 406,517.82 GL Key 1012801 LABOR RELATIONS Fund: 101 Cost Center: 172801 Project: 00000 Expenditure Accounts 747310 EDUCATION REIMB-TEAMSTER&E 2,000.00 0.00 0.00 2,000.00 747320 EDUCATION REHAB-FOP NS 500.00 0.00 0.00 500.00 747330 EDUCATION REIMB-FOP S 500.00 500.00 0.00 0.00 747340 EDUCATION REIMB-UAW 1,000.00 3,019.00 0.00 -2,019.00 747350 EDUCATION REIMB-IAFF 4,000.00 9,543.01 0.00 -5,543.01 Total: 8,000.00 13,062.01 0.00 -5,062.01 GLKey 1012900 LAW Fund: 101 Cost Center: 172900 Project: 00000 Expenditure Accounts 702000 SALARIES 662,055.00 539,169.90 0.00 122,885.10 707000 TEMPORARY HELP 6,500.00 140,927.03 0.00 -134,427.03 708000 OVERTIME-SALARY 0.00 368.87 0.00 -368.87 712000 LONGEVITY 4,400.00 5,500.00 0.00 -1,100.00 715300 FRINGE BENEFITS-FIXED 581,102.00 569,322.37 0.00 11,779.63 715400 FRINGE BENEFITS-VARIABLE 153,938.00 119,280.46 0.00 34,657.54 741000 MISCELLANEOUS OPERATING 18,000.00 31,450.94 0.00 -13,450.94 741883 LIBRARY 20,000.00 21,372.29 0.00 -1,372.29 741889 COURT FILING FEES&COSTS 2,500.00 1,607.16 0.00 892.84 742000 SUPPLIES 6,300.00 8,734.63 507.14 -2,941.77 743000 CONTRACTUAL SERVICES 4,000.00 0.00 0.00 4,000.00 743720 INFORMATION TECHNOLOGY ALLOC 71,853.00 71,853.00 0.00 0.00 744110 UTILITIES-CITY HALL 28,000.00 35,076.79 0.00 -7,076.79 744200 TELEPHONE 4,000.00 8,308.27 0.00 -4,308 27 747000 TRAINING 3,000.00 3,752.07 0.00 -752.07 748000 INSURANCE&BONDS 8,322,00 11,439.36 0.00 -3,117.36 Total: 1,573,970.00 1,568,163.14 - - 507.14 -- 5,299.72 ----------- GL Key 1013130 INFORMATION TECHNOLOGY Fund: 101 Cost Center: 173130 Project: 00000 Expenditure Accounts 741890 SOFTWARE 0.00 0.00 6,105.00 -6,105.00 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 Total: 0.00 0.00 6,105.00 -6,105.00 GL Key 1013140 BUILDING MAINTENANCE Fund: 101 Cost Center: 173140 Project: 00000 Expenditure Accounts User: 1DELINE Current Date: 01/26/2016 Report: 002 BUDAMP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 7 of 24 GL Expenditure Budgets and Actuals with Encumbranl Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 702000 SALARIES 397,415.00 502,073.32 0.00 -104,658.32 702302 SHIFT PREMIUM 2,611.00 2,736.87 0.00 -125.87 706000 HOURLY WAGES 473,712.00 303,183.89 0.00 170,528.11 708000 OVERTIME-SALARY 110,236.00 233,877.85 0.00 -123,641.85 712000 LONGEVITY 18,400.00 15,500.00 0.00 2,900.00 715300 FRINGE BENEFITS-FIXED 1,010,932.00 987,372.27 0.00 23,559.73 715400 FRINGE BENEFITS-VARIABLE 300,577.00 237,657.97 0.00 62,919.03 741000 MISCELLANEOUS OPERATING 39,150.00 28,520.58 0.00 10,629.42 741010 SPECIAL ELECTION 0.00 0.00 0.00 0.00 741011 POLICE-UNIFORM PAT MISC&OP-D 0.00 0.00 0.00 0.00 742000 SUPPLIES 38,000.00 25,163.57 0.00 12,836.43 742100 FUEL 13,286.00 11,072.80 0.00 2,213.20 743000 CONTRACTUAL SERVICES 550,000.00 580,581.66 8,933.50 -39,515.16 743700 ENGINEERING 0.00 0.00 0.00 0.00 743720 INFORMATION TECHNOLOGY ALLOC 129,341.00 129,341.00 0.00 0.00 744110 UTILITIES-CITY HALL 13,900.00 15,472.07 0.00 -1,572.07 744120 UTILITIES-MIL AFFAIRS SITE 80,660.00 17,727.57 0.00 62,932.43 744130 UTILITIES-HAZEL STREET 26,560.00 29,301.00 0.00 -2,741.00 744200 TELEPHONE 12,000.00 18,201.96 0.00 -6,201.96 745200 EQUIPMENT RENTAL 104,349.00 104,349.00 0.00 0.00 745230 EQUIPMENT RENTAL 0.00 0.00 0.00 0.00 746000 REPAIR&MAINTENANCE 0.00 0.00 0.00 0.00 746100 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00 746400 UNSCHEDULED MAINTENANCE 275,000.00 433,947.35 58,030.47 -216,977.82 746401 SCHEDULED MAINTENANCE 49,825.00 9,598.22 0.00 40,226.78 746500 PREVENTIVE MAINTENANCE 0.00 13,098.03 0.00 -13,098.03 747000 TRAINING 2,500.00 3,079.07 0.00 -579.07 748000 INSURANCE&BONDS 61,559.00 90,960.16 0.00 -29,401.16 Total: 3,710,013.00 3,792,816.21 66,963.97 -149,767.18 GL Key 1013901 GENERAL FUND ADMIN-OP Fund: 101 Cost Centel,: 173901 Project: O0000 Expenditure Accounts 701001 ESTIMATED ATTRITION 0.00 0.00 0.00 0.00 741700 CLAIMS&JUDGEMENTS 0.00 0.00 0.00 0.00 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 745100 BUILDING RENTAL 155,000.00 153,619.79 0.00 1,380.21 747100 CONFERENCES 0.00 0.00 13,637.00 -13,637.00 748000 INSURANCE&BONDS 0.00 0.00 0.00 0.00 Total: 155,000.00 ---_-153,619.79 13,637.00 -12,256.79 GL Key 1013201 POLICE-ADMIN Fund: 101 Cost Center: 343201 Project: 00000 Expenditure Accounts 702000 SALARIES 590,937.00 409,009.06 0.00 181,927.94 702302 SHIFT PREMIUM 500.00 20.37 0.00 479.63 706000 HOURLY WAGES 0.00 12,611.71 0.00 -12,611.71 707000 TEMPORARY HELP 52,000.00 83,325.06 0.00 -31,325.06 User: IDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 8 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 708000 OVERTIME-SALARY 13,000.00 11,707.09 0.00 1,292.91 708101 SPECIAL OVERTIME 50,000.00 50,000.00 0.00 0.00 708103 OVERTIME-PROBLEM SOLVING 1,429.00 1,008.09 0.00 420.91 712000 LONGEVITY 8,400.00 6,600.00 0.00 1,800.00 715300 FRINGE BENEFITS-FIXED 573,356.00 562,176.18 0.00 11,179.82 715400 FRINGE BENEFITS-VARIABLE 170,525.00 124,229.45 0.00 46,295.55 717100 ALLOWANCE-GUN 1,250.00 1,065.20 0.00 184.80 717200 ALLOWANCE-CLOTHING 4,500.00 5,199.15 0.00 -699.15 717300 ALLOWANCE-DRYCLEAN 56,600.00 55,789.16 0.00 810.84 741000 MISCELLANEOUS OPERATING 34,130.00 243,167.29 629.50 -209,666.79 741880 DONATIONS/CONTRIBUTIONS 14,207.80 4,584.74 0.00 9,623.06 742000 SUPPLIES 61,000.00 70,126.32 0.00 -9,126.32 742100 FUEL 370,000.00 277,512.28 0.00 92,487.72 742650 CENTRAL SUPPLIES 0.00 0.00 0.00 0.00 743000 CONTRACTUAL SERVICES 216,000.00 363,384.21 0.00 -147,384.21 743050 TEMPORARY HELP-CONTRACTUAL 0.00 14,298.29 0.00 -14,298.29 743720 INFORMATION TECHNOLOGY ALLOC 1,070,643.00 1,070,638.00 0.00 5.00 744110 UTILITIES-CITY HALL 150,000.00 181,005.57 0.00 -31,005.57 744200 TELEPHONE 169,800.00 181,556.28 50.97 -11,807.25 744201 DEPARTMENT COMMUNICATIONS 7,600.00 7,611.00 0.00 -11.00 744212 POLICE-FIRING RANGE 28,000.00 28,066.35 0.00 -66.35 744222 POLICE-RADIO LAB 20,000.00 18,972.17 0.00 1,027.83 744251 POLICE-N PRECINCT 134,000.00 165,626.02 0.00 -31,626.02 745100 BUILDING RENTAL 61,000.00 60,337.46 0.00 662.54 745200 EQUIPMENT RENTAL 1,397,917.00 1,997,917.00 0.00 -600,000.00 746000 REPAIR& MAINTENANCE 30,000.00 4,026.04 0.00 25,973.96 747000 TRAINING 16,000.00 15,319.62 0,00 680.38 748000 INSURANCE&BONDS 239,387.00 418,240.73 0.00 -178,853.73 977000 EQUIPMENT 0.00 0.00 0.00 0.00 Total: 5,542,181.80 6,445,129.89 680.47 -903,628.56 GLKey 1013212 POLICE-HUMAN RESOURCES Fund: 101 Cost Center: 343212 Project: 00000 Expenditure Accounts 702000 SALARIES 145,055.00 218,143.04 0.00 -73,088.04 708000 OVERTIME- SALARY 13,000.00 9,548.53 0.00 3,451.47 712000 LONGEVITY 3,000.00 2,400.00 0.00 600.00 715300 FRINGE BENEFITS- FIXED 134,430.00 131,812.39 0.00 2,617.61 715400 FRINGE BENEFITS- VARIABLE 37,642.00 66,137.23 0.00 -28,495.23 717100 ALLOWANCE-GUN 750.00 656.53 0.00 93.47 717200 ALLOWANCE-CLOTHING 3,000.00 2,645.07 0.00 354.93 741000 MISCELLANEOUS OPERATING 13,100.00 11,753.00 0.00 1,347.00 747000 TRAINING 0.00 0.00 0.00 0.00 977101 EQUIPMENT<$5,000 0.00 0.00 0.00 0.00 Total: 349,977.00 443,095.79 0.00 -93,118.79 GL Key 1013213 POLICE FIRING RANGE Fund: 101 Cost Center:343213 Project: 00000 User: IDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16'25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 9 of 24 GL Expenditure Budgets and Actuals with Encumbranl Fiscal Period: 12 Object- Description Budget Actual Encumbrance Balance Expenditure Accounts 741000 MISCELLANEOUS OPERATING 75,272.00 72,98632 2,006.70 279.18 746000 REPAIR&MAINTENANCE 0.00 0.00 0.00 0.00 Total: 75,272.00 72,986.12 2,006.70 279.18 GL Key 1013221 POLICE-CENTRAL SERVICES Fund: 101 Cost Center: 343221 Project: 00000 Expenditure Accounts 702000 SALARIES 317,718.00 120,566.25 0.00 197,151.75 707000 TEMPORARY HELP 221,850.00 320,217.28 0.00 -98,367.28 708000 OVERTIME-SALARY 1,000.00 511.38 0.00 488.62 712000 LONGEVITY 4,200.00 4,000.00 0.00 200.00 715300 FRINGE BENEFITS-FIXED 303,545.00 295,691.74 0.00 7,853.26 715400 FRINGE BENEFITS-VARIABLE 83,508.00 26,019.42 0.00 57,488.58 741000 MISCELLANEOUS OPERATING 26,525.00 26,105.82 0.00 419.18 742600 UNIFORMS 187,517.00 160,611.00 0.00 26,906.00 742650 CENTRAL SUPPLIES 39,058.00 71,252.19 3,771.30 -35,965.49 743050 TEMPORARY HELP-CONTRACTUAL 0.00 24,841.24 0.00 -24,841.24 746000 REPAIR&MAINTENANCE 0.00 1,995.92 0.00 -1,995.92 747000 TRAINING 12,000.00 0.00 0.00 12,000.00 977101 EQUIPMENT<$5,000 11,300.00 10,249.94 0.00 1,050.06 Total: 1,208,221.00 1,062,062.18 3,771.30 142,387.52 GL Key 1013222 RADIO LAB Fund: 101 Cost Center: 343222 Project: 00000 Expenditure Accounts 702000 SALARIES 116,288.00 101,311.81 0.00 14,976.19 708000 OVERTIME- SALARY 10,000.00 12,777.70 0.00 -2,777.70 712000 LONGEVITY 800.00 500.00 0.00 300.00 715300 FRINGE BENEFITS-FIXED 116,496.00 113,878.24 0.00 2,617.76 715400 FRINGE BENEFITS-VARIABLE 36,841.00 21,151.97 0.00 15,689.03 741000 MISCELLANEOUS OPERATING 65,515.00 79,531.62 0.00 -14,016.62 746000 REPAIR&MAINTENANCE 46,000.00 36,854.07 0.00 9,145.93 977000 EQUIPMENT 56,010.00 56,010.00 0.00 0.00 Total: 447,950.00 422,015.41 0.00 25,934.59 GL Key 1013224 DETENTION Fund: 101 Cost Center: 343224 Project: 00000 Expenditure Accounts 702000 SALARIES 1,366,603.00 1,242,701.06 0.00 123,901.94 702302 SHIFTPREMIUM 14,000.00 13,789.50 0.00 210.50 708000 OVERTIME- SALARY 180,000.00 211,656.53 0.00 -31,656.53 712000 LONGEVITY 25,400.00 25,600.00 0.00 -200.00 715300 FRINGE BENEFITS-FIXED 1,433,635.00 1,400,912.15 0.00 32,722.85 715400 FRINGE BENEFITS-VARIABLE 438,359.00 408,945.02 0.00 29,413.98 717100 ALLOWANCE-GUN 2,250.00 2,150.00 0.00 100.00 741000 MISCELLANEOUS OPERATING 35,786.00 31,362.06 0.00 4,423.94 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 744201 DEPARTMENT COMMUNICATIONS 7,600.00 7,611.00 0.00 -11.00 User: .1DEl.1NE Current pale: 01/26/2016 Report: 002 BLIDACTxP Current Time. 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 10 of 24 CL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 977000 EQUIPMENT 0.00 0.00 0.00 0.00 977101 EQUIPMENT<$5,000 14,500.00 4,426,21 0.00 10,073.79 Total: 3,518,133.00 3,349,153.53 0.00 168,979.47 GL Key 1013225 PROPERTY&SUPPLIES Fund: 101 Cost Center:343225 Project: 00000 Expenditure Accounts 702000 SALARIES 173,428.00 153,019.53 0.00 20,408.47 702302 SHIFT PREMIUM 0.00 30.00 0.00 -30.00 707000 TEMPORARY HELP 0.00 23,997.60 0.00 -23,997.60 708000 OVERTIME-SALARY 6,000.00 6,001.71 0.00 -1.71 712000 LONGEVITY 2,400.00 2,400.00 0.00 0.00 715300 FRINGE BENEFITS-FIXED 178,163.00 174,236.27 0.00 3,926.73 715400 FRINGE BENEFITS-VARIABLE 63,661.00 56,300.57 0.00 7,360.43 717100 ALLOWANCE-GUN 500.00 550.00 0.00 -50.00 717200 ALLOWANCE-CLOTHING 0.00 91.09 0.00 -91.09 Total: 424,152.00 416,626.77 0.00 7,525.23 GL Key 1013240 INVESTIGATIONS DIVISION Fund: 101 Cost Center:343240 Project: 00000 Expenditure Accounts 702000 SALARIES 2,721,979.00 2,874,660.99 0.00 -152,681.99 702302 SHIFT PREMIUM 14,000.00 18,340.04 0.00 -4,340.04 707000 TEMPORARY HELP 0.00 2,204.00 0.00 -2,204.00 708000 OVERTIME- SALARY 220,000,00 407,427.67 0.00 -187,427.67 712000 LONGEVITY 46,000.00 53,600.00 0.00 -7,600.00 715300 FRINGE BENEFITS-FIXED 2,651,325.00 2,559,481.73 0.00 91,843.27 715400 FRINGE BENEFITS-VARIABLE 730,494.00 878,826.81 0.00 -148,332.81 717100 ALLOWANCE-GUN 8,750.00 11,769.93 0.00 -3,019.93 717200 ALLOWANCE-CLOTHING 64,000.00 70,543.18 0.00 -6,543.18 741000 MISCELLANEOUS OPERATING 24,050.00 8,663.74 0.00 15,386.26 741011 POLICE-UNIFORM PAT MISC&OP-D 6,530.00 4,122.67 0.00 2,407.33 741012 POLICE-UNIFORM PAT MISC&OP-S 16,835.00 19,842.20 1,085.00 -4,092.20 741013 POLICE-UNIFORM PAT MISC&OP-K 0.00 751.89 0.00 -751.89 741820 EVIDENCE 8,000.00 5,632.05 0.00 2,367.95 744201 DEPARTMENT COMMUNICATIONS 7,600.00 7,611.00 0.00 -11.00 746000 REPAIR&MAINTENANCE 15,000.00 13,966.19 0.00 1,033.81 977000 EQUIPMENT 0.00 0.00 0.00 0.00 977101 EQUIPMENT<$5,000 16,700.00 17,435.85 0.00 -735.85 Total: 6,551,263.00 6,954,879.94 1,085.00 -404,701.94 GL Key 0125196001 CONTAMINATION CLEANUP Fund: 101 Cost Center: 343251 Project: 96001 Expenditure Accounts - 708000 OVERTIME- SALARY 0.00 0.00 0.00 0.00 715400 FRINGE BENEFITS-VARIABLE 0.00 0.00 0.00 0.00 717200 ALLOWANCE-CLOTHING 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 User: JDELINE Current Date: 01/26/2016 Report: 002 RUDACTXP Current Time: 15:M25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 11 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 ObJi Description Budget Actual Encumbrance Balance GL Key 1013251 PATROL BUREAU Fund: 101 Cost Center:343251 Project: 00000 Expenditure Accounts 702000 SALARIES 8,454,686.00 7,459,513.94 0.00 995,172.06 702302 SHIFT PREMIUM 95,000.00 82,634.28 0.00 12,365.72 708000 OVERTIME-SALARY 550,000.00 718,999.89 0.00 -168,999.89 708101 SPECIAL OVERTIME 0.00 0.00 0.00 0.00 712000 LONGEVITY 119,600.00 105,500.00 0.00 14,100.00 715300 FRINGE BENEFITS-FIXED 8,631,154.00 8,336,693.19 0.00 294,460.81 715400 FRINGE BENEFITS-VARIABLE 2,193,051.00 2,097,437.82 0.00 95,613.18 717100 ALLOWANCE-GUN 34,750.00 35,658.86 0.00 -908.86 717200 ALLOWANCE-CLOTHING 2,700.00 2,826.87 0.00 -126.87 741000 MISCELLANEOUS OPERATING 0.00 195.24 0.00 -195.24 741012 POLICE-UNIFORM PAT MISC&OP-S 0.00 0.00 0.00 0.00 741013 POLICE-UNIFORM PAT MISC&OP-K 38,350.00 22,310.20 0.00 16,039.80 742650 CENTRAL SUPPLIES 0.00 0.00 0.00 0.00 746000 REPAIR&MAINTENANCE 117,394.00 103,604.25 1,716.06 12,073.69 977000 EQUIPMENT 24,910.00 21,115.13 0.00 3,794.87 977101 EQUIPMENT<$5,000 1,500.00 0.00 0.00 1,500.00 Total: 20,263,095.00 18,986,489.67 1,716.06 1,274,889.27 GLKey 1013252 SOUTH PRECINCT DIVISION Fund: 101 Cost Center:343252 Project: 00000 Expenditure Accounts 746000 REPAIR&MAINTENANCE 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1013501 FIRE ADMIN Fund: 101 Cost Center: 343501 Project: 00000 Expenditure Accounts 702000 SALARIES 419,279.00 484,659.06 0.00 -65,380.06 707000 TEMPORARY HELP 0.00 6,949.23 0.00 -6,949.23 708000 OVERTIME- SALARY 7,000.00 29,246.38 0.00 -22,246.38 711000 SICK LEAVE 34,500.00 0.00 0.00 34,500.00 712000 LONGEVITY 6,000.00 4,400.00 0.00 1,600.00 715300 FRINGE BENEFITS-FIXED 276,003.00 201,488.13 0.00 74,514.87 715400 FRINGE BENEFITS-VARIABLE 59,141.00 78,149.72 0.00 -19,008.72 717500 ALLOWANCE-FOOD 2,795.00 2,849.88 0.00 -54.88 719000 HOLIDAY PAY 4,008.00 4,112.34 0.00 -104.34 741000 MISCELLANEOUS OPERATING 38,000.00 57,686.55 0.00 -19,686.55 741880 DONATIONS/CONTRIBUTIONS 0.00 -1,000.00 0.00 1,000.00 742000 SUPPLIES 2,500.00 0.00 0.00 2,500.00 742100 FUEL 150,000.00 147,446.97 0.00 2,553.03 743000 CONTRACTUAL SERVICES 45,000.00 49,195.43 0.00 -4,195.43 743720 INFORMATION TECHNOLOGY ALLOC 652,472.00 652,472.00 0.00 0.00 744200 TELEPHONE 80,000.00 65,826.99 0.00 14,173.01 744201 DEPARTMENT COMMUNICATIONS 45,000.00 27,821.30 0.00 17,178.70 744520 FIRE STATIONS 251,000.00 274,878.07 0.00 -23,878.07 User: .LDEL.INE Current Datc: 01/26/2016 Report: 002 AUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 12 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 745200 EQUIPMENTRENTAL 1,736,997.00 1,936,997.00 0.00 -200,000.00 747000 TRAINING 15,000.00 11,803.17 0.00 3,196.83 748000 INSURANCE&BONDS 242,434.00 451,481.52 0.00 -209,047.52 Total: 4,067,129.00 4,486,463.74 0.00 -419,334.74 GL Key 1013510 MAINTENANCE ALARM Fund: 101 Cost Center: 3435 10 Project: 00000 Expenditure Accounts 702000 SALARIES 321,053.00 297,404.23 0.00 23,648.77 702302 SHIFT PREMIUM 1,500.00 757.43 0.00 742.57 708000 OVERTIME- SALARY 7,000.00 9,131.79 0.00 -2,131.79 712000 LONGEVITY 4,400.00 4,400.00 0.00 0.00 715300 FRINGE BENEFITS-FIXED 275,193.00 254,035.11 0.00 21,157.89 715400 FRINGE BENEFITS-VARIABLE 83,181.00 65,999.99 0.00 17,182.01 717500 ALLOWANCE-FOOD 3,726.00 2,849.88 0.00 876.12 719000 HOLIDAY PAY 8,016.00 7,243.65 0.00 772.35 741000 MISCELLANEOUS OPERATING 86,000.00 120,021.72 0.00 -34,021.72 742000 SUPPLIES 0.00 5,311.10 0.00 -5,311.10 742200 CHEMICALS 7,000.00 7,245.97 0.00 -245.97 742600 UNIFORMS 75,000.00 117,535.51 0.00 -42,535.51 743000 CONTRACTUAL SERVICES 54,000.00 68,837.70 12,480.15 -27,317.85 977000 EQUIPMENT 15,000.00 8,441.97 2,857.60 3,700.43 Total 941,069.00 969,215.05 15,337.75 -43,483.80 GL Key 1013520 SUPPRESSION Fund: 101 Cost Center: 343520 Project: 00000 Expenditure Accounts 702000 SALARIES 10,391,120.00 9,976,470.72 0.00 414,649.28 702302 SHIFTPREMIUM 50,000.00 17,327.86 0.00 32,672,14 702351 AMBULANCE INCENTIVE PAY 23,000.00 1,881.00 0.00 21,119.00 702352 AMBULANCE FIELD TRAINING PAY 10,000.00 0.00 0.00 10,000.00 708000 OVERTIME-SALARY 250,000.00 914,913.68 0.00 -664,913.68 708102 OVERTIME-FLSA 67,500.00 56,791.28 0.00 10,708.72 712000 LONGEVITY 154,800.00 145,600.00 0.00 9,200.00 715300 FRINGE BENEFITS- FIXED 10,409,755.00 10,101,547.94 0.00 308,207.06 715400 FRINGE BENEFITS-VARIABLE 2,391,611.00 2,232,939.67 0.00 158,671.33 717500 ALLOWANCE-FOOD 148,188.00 143,443.96 0.00 4,744.04 719000 HOLIDAY PAY 318,636.00 330,933.67 0.00 -12,297.67 741000 MISCELLANEOUS OPERATING 16,000.00 23,377.10 0.00 -7,377.10 Total: 24,230,610.00 23,945,226.88 0.00 285,383.12 GL Key 1013525 HAZARDOUS MATERIALS RESPC Fund: 101 Cost Center: 343525 Project: 00000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 6,500.00 12,266.88 0.00 -5,766.88 Total 6,500.00 12,266.88 -- - - - 0.00 - 5,766.88 GLKey 1013530 PREVENTION Fund: 101 Cost Center: 343530 Project: 00000 Expenditure Accounts User: JDELINE Current Date: 0 1126/2 0 1 6 Report: 002 BUDAMP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 13 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal period: 12 Object Description Budget Actual Encumbrance Balance 702000 SALARIES 358,920.00 282,495.03 0.00 76,424.97 702302 SHIFT PREMIUM 1,900.00 8,055.09 0.00 -6,155.09 708000 OVERTIME- SALARY 40,000.00 41,763.18 0.00 -1,763.18 712000 LONGEVITY 6,800.00 4,800.00 0.00 2,000.00 715300 FRINGE BENEFITS-FIXED 343,887.00 338,657.04 0.00 5,229.96 715400 FRINGE BENEFITS-VARIABLE 77,486.00 60,469.13 0.00 17,016.87 717500 ALLOWANCE-FOOD 3,728.00 3,799.84 0.00 -71.84 719000 HOLIDAY PAY 8,016.00 7,907.69 0.00 108.31 741000 MISCELLANEOUS OPERATING 8,000.00 3,535.27 0.00 4,464.73 744200 TELEPHONE 0.00 -109.44 0.00 109.44 Total: 848,737.00 751,372.83 0.00 97,364.17 GL Key 1013535 CODE COMPLIANCE Fund: 101 Cost Center:343535 Project: 00000 Expenditure Accounts 702000 SALARIES 848,835.00 575,089.85 0.00 273,745.15 707000 TEMPORARY HELP 0.00 18,232.54 0.00 -18,232.54 708000 OVERTIME- SALARY 45,000.00 41,345.26 0.00 3,654.74 712000 LONGEVITY 10,800.00 10,500.00 0.00 300.00 715300 FRINGE BENEFITS-FIXED 778,402.00 760,077.69 0.00 18,324.31 715400 FRINGE BENEFITS- VARIABLE 272,484.00 172,022.61 0.00 100,461.39 741000 MISCELLANEOUS OPERATING 24,000.00 38,214.20 0.00 -14,214.20 741900 SOFTWARE MAINTENANCE 3,000.00 577.26 0.00 2,422.74 742100 FUEL 11,786.00 7,757.18 0.00 4,028.82 743000 CONTRACTUAL SERVICES 18,000.00 22,629.34 15,825.00 -20,454.34 743010 PETRO-BROWNFIELD EPA 0.00 0.00 0.00 0.00 743050 TEMPORARY HELP-CONTRACTUAL 0.00 42,450.49 0.00 -42,450.49 744200 TELEPHONE 6,000.00 9,682.28 0.00 -3,682.28 745100 BUILDING RENTAL 42,000.00 42,000.00 0.00 0.00 745200 EQUIPMENT RENTAL 70,868.00 70,868.00 0.00 0.00 747000 TRAINING 7.700.00 6,092.12 0.00 1,607.88 977000 EQUIPMENT 0.00 67,374.43 7,440.87 -74,815.30 Total: 2,138,875.00 1,884,913.25 23,265.87 230,695.88 GL Key 1013540 TRAINING Fund: 101 Cost Center: 343540 Project: 00000 Expenditure Accounts 702000 SALARIES 261,450.00 225,705.72 0.00 35,744.28 702302 SHIFT PREMIUM 1,000.00 990.62 0.00 9.38 708000 OVERTIME- SALARY 30,000.00 67,688.75 0.00 -37,688.75 712000 LONGEVITY 4,800.00 5,000.00 0.00 -200.00 715300 FRINGE BENEFITS- FIXED 259,271.00 269,758.20 0.00 -9,487.20 715400 FRINGE BENEFITS-VARIABLE 47,234.00 58,966.12 0.00 -11,732.12 717500 ALLOWANCE-FOOD 2,796.00 1,899.92 0.00 896.08 719000 HOLIDAY PAY 6,012.00 5,480.46 0.00 531.54 741000 MISCELLANEOUS OPERATING 15,000.00 14,451.24 0,00 548.76 743000 CONTRACTUAL SERVICES 11,000.00 11,058.68 0.00 -58.68 Total: 638,563.00 659,999.71 0.00 -21,436.71 User: JDBLINF Current Date: 010-6/2016 Report: 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 14 of 24 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Obiect Description Budget Actual Encumbrance Balance GL Key 1013550 RADIO LAB Fund: 101 Cost Center: 343550 Project: 00000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 15,000.00 7,209.51 0.00 7,790.49 746000 REPAIR&MAINTENANCE 0.00 0.00 0.00 0.00 Total: 15,000.00 7,209.51 0.00 7,790.49 GL Key 1013570 AMBULANCE SERVICES Fund: 101 Cost Center: 343570 Project: 00000 Expenditure Accounts 742000 SUPPLIES 125,000.00 136,274.84 0.00 -11,274.84 746000 REPAIR&MAINTENANCE 2,500.00 5,205.48 0.00 -2,705.48 Total: 127,500.00 141,480.32 0.00 -13,980.32 GI-Key 0158096001 CONTAMINATION CLEANUP Fund: 101 Cost Center: 343580 Project: 96001 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1013580 EMERGENCY SERVICES Fund: 101 Cost Center: 343580 Project: 00000 Expenditure Accounts 702000 SALARIES 111,143,00 127,534.87 0.00 -16,391.87 702302 SHIFT PREMIUM 0.00 278.92 0.00 -278.92 708000 OVERTIME- SALARY 5,000.00 2,286.54 0.00 2,713.46 712000 LONGEVITY 5,200.00 4,600.00 0.00 600.00 715300 FRINGE BENEFITS-FIXED 259,328.00 100,465.58 0.00 158,862.42 715400 FRINGE BENEFITS-VARIABLE 30,795.00 49,454.13 0.00 -18,659.13 717500 ALLOWANCE-FOOD 1,864.00 949.96 0.00 914.04 719000 HOLIDAY PAY 4,006.00 2,086.87 0.00 1,919.13 741000 MISCELLANEOUS OPERATING 7,200.00 6,935.94 0.00 264.06 741880 DONATIONS/CONTRIBUTIONS 0.00 4,022.10 0.00 -4,022.10 743000 CONTRACTUAL SERVICES 0.00 35,470.00 0.00 -35,470.00 744200 TELEPHONE 2,500.00 9,978.32 0.00 -7,478.32 746000 REPAIR&MAINTENANCE 5,000.00 1,147.35 0.00 3,852.65 977000 EQUIPMENT 0.00 29,508.42 231.00 -29,739.42 Total: 432,03G.00 374,719.00 -31.00 57,086.00 GL Key 1013603 PUBLIC SERV DEPT ADMIN &EN Fund: 101 Cost Center:453603 Project: 00000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 9,000.00 6,867.94 0.00 2,132.06 743700 ENGINEERING 836,840.00 718,440.63 0.00 118,399.37 744000 UTILITIES 0.00 34,491.37 0.00 -34,491.37 744110 UTILITIES-CITY HALL 30,000.00 0.00 0.00 30,000.00 744200 TELEPHONE 40,000.00 74,459.90 0.00 -34,459.90 744400 STREET LIGHTING 3,800,000.00 4,146,548.51 0.00 -346,548.51 746000 REPAIR&MAINTENANCE 0.00 0.00 0.00 0.00 Total: 4,715,840.00 4,980,808.35 -__-_---0.00 264,968.35 User: 7IIELINE Current Date: 01/26/2016 Report: 002 BUDACMI Current Time: 15:16:'_5 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 15 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal period: 12 Object Description Budget Actual Encumbrance Balance GL Key 1013610 OPERATIONS&MAINTENANCE Fund: 101 Cost Center:453610 Project: 00000 Expenditure Accounts 742000 SUPPLIES 618.00 0.00 0.00 618.00 744000 UTILITIES 5,000.00 3,151.33 0.00 1,848.67 Total: 5,618.00 3,151.33 0.00 2,466.67 GL Key 0161195000 ICE STORM CLEANUP Fund: 101 Cost Center:453611 Project: 95000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1013611 OPERATIONS&MAINTENANCE/ Fund: 101 Cost Center:453611 Project: 00000 Expenditure Accounts 702000 SALARIES 33,995.00 33,515.07 0.00 479.93 702302 SHIFTPREMIUM 0.00 2,869.26 0.00 -2,869.26 704000 SALARIES& WAGES 0.00 -18,254.58 0.00 18,254.58 706000 HOURLY WAGES 2,567.00 17,952.33 0.00 -15,385.33 707000 TEMPORARY HELP 14,000.00 13,827.23 172.77 -0.00 708000 OVERTIME- SALARY 3,000.00 2,999.98 0.00 0.02 712000 LONGEVITY 3,845.00 3,845.01 0.00 -0.01 713100 VACATION/SICK/PERSONAL LEAVE 25,080.00 25,080.00 0.00 -0.00 715300 FRINGE BENEFITS-FIXED 81,675.00 81,674.98 0.00 0.02 715400 FRINGE BENEFITS-VARIABLE 31,059.00 -35,869.31 0.00 66,928.31 741000 MISCELLANEOUS OPERATING 35,000.00 36,861.24 0.00 -1,861.24 741010 SPECIAL ELECTION 0.00 0.00 0.00 0.00 742000 SUPPLIES 0.00 0.00 0.00 0.00 744000 UTILITIES 13,390.00 13,390.01 0.00 -0.01 745100 BUILDING RENTAL M,000.00 31,813.36 0.00 -1,813.36 745230 EQUIPMENT RENTAL 8,723.00 8,723.00 0.00 0.00 746100 BUILDING MAINTENANCE 15,000.00 17,814.24 0.00 -2,814.24 748000 INSURANCE&BONDS 150,182.00 235,257.52 0.00 -85,075.52 Total: 447,516.00 471,499.34 172.77 -24,156.11 GL Key 1013612 SIDEWALKS-SNOW&ICE Fund: 101 Cost Center: 453612 Project: 00000 Expenditure Accounts 702000 SALARIES 4,109.00 3,548.17 0.00 560.83 706000 HOURLY WAGES 39,898.00 35,212.50 0.00 4,685.50 708000 OVERTIME- SALARY 2,000.00 586.50 0.00 1,413.50 709000 OVERTIME- HOURLY 4,000.00 14,288.72 0.00 -10,288.72 715300 FRINGE BENEFITS-FIXED 52,609.00 42,405.17 0.00 10,203.83 715400 FRINGE BENEFITS-VARIABLE 17,072.00 21,583.11 0.00 -4,511.11 742500 MATERIALS 2,200.00 10,770.04 0.00 -8,570.04 745200 EQUIPMENT RENTAL 22,000.00 44,19496 0.00 -22,194.96 746100 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00 Total: 143,888.00 172,589.17-- - -- 0.00 -28,701.17 User: .IDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Tinte: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 16 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance GL Key 1013613 SIDEWALKS-CITY PROPERTY Fund: 101 Cost Center: 453613 Project: 00000 Expenditure Accounts 706000 HOURLY WAGES 0.00 1,067.17 0.00 -1,067.17 715300 FRINGE BENEFITS-FIXED 0.00 1,014.15 0.00 -1,014.15 715400 FRINGE BENEFITS-VARIABLE 0.00 441.79 0.00 -441.79 746000 REPAIR&MAINTENANCE 7,000.00 2,415.28 0.00 4,584.72 Total: 7,000.00 4,938.39 0.00 2,061.61 GL Key 0161496000 FLOOD MITIGATION Fund: 101 Cost Center:453614 Project: 96000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00 Total: 0.00 0.00 0.00 0.00 GL Key 1013614 FLOOD CONTROL Fund: 101 Cost Centel-: 453614 Project: 00000 Expenditure Accounts 744000 UTILITIES 0.00 13,543.65 0.00 -13,543.65 Total: 0.00 13,543.65 0.00 -13,543.65 GL Key 1013615 STORM SEWER MAINTENANCE Fund: 101 Cost Centel*: 453615 Project: 00000 Expenditure Accounts 702000 SALARIES 20,908.00 19,675.97 0.00 1,232.03 706000 HOURLY WAGES 94,645.00 90,155.26 0.00 4,489.74 707000 TEMPORARY HELP 0.00 1,527.38 0.00 -1,527.38 708000 OVERTIME-SALARY 0.00 3,962.41 0.00 -3,962.41 709000 OVERTIME-HOURLY 0.00 667.32 0.00 -667.32 715300 FRINGE BENEFITS-FIXED 138,141.00 101,226.09 0.00 36,914.91 715400 FRINGE BENEFITS-VARIABLE 43,720.00 45,335.58 0.00 -1,615.58 741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00 742000 SUPPLIES 31,500.00 46,251.88 9,743.77 -24,495.65 742500 MATERIALS 0.00 0.00 0.00 0.00 744000 UTILITIES 31,500.00 2,415.60 0.00 29,084.40 745200 EQUIPMENTRENTAL 80,000.00 101,357.30 1,880.11 -23,237.41 746000 REPAIR&MAINTENANCE 200,000.00 44,018.86 4,650.00 151,331.14 973102 DRAINS 200,000.00 133,178.59 0.00 66,821.41 Total: 840,414.00 589,772.24 16,273.88 234,367.88 GL Key 1013618 ALLEY MAINTENANCE Fund: 101 Cost Center:453618 Project: 00000 Expenditure Accounts 702000 SALARIES 1,929.00 1,836.86 0.00 92.14 706000 HOURLY WAGES 5,456.00 8,978.01 0.00 -3,522.01 708000 OVERTIME- SALARY 0.00 104.18 0.00 -104.18 715300 FRINGE BENEFITS-FIXED 8,828.00 7,708.90 0.00 1,119.10 715400 FRINGE BENEFITS-VARIABLE 2,836.00 3,584.03 0.00 -748.03 742500 MATERIALS 1,500.00 0.00 0.00 1,500.00 745200 EQUIPMENT RENTAL 3,700.00 11,824.77 0.00 -8,124.77 User: JDELINE Current Date: 01/26/2016 Report-. 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 17 of 24 GL Expenditure Budgets and Actuals with Eneumbrant Fiscal Period: 12 Object Description Budi4et Actual Encumbrance Balance 'Ibtal; 1-4249.00 34,036.75 0.00 -9,787.75 GL Key 1013619 AURELIUS ROAD LANDFILL Fund: 101 Cost Center:453619 Project: 00000 Expenditure Accounts 708000 OVERTIME-SALARY 0.00 385.20 0.00 -385.20 715400 FRINGE BENEFITS-VARIABLE 0.00 113.03 0.00 -113.03 744000 UTILITIES 800.00 1,028.03 0.00 -228.03 746000 REPAIR&MAINTENANCE 10,472.00 3,055.15 0.00 7,416.85 Total: 11,272.00 4,581.41 0.00 6,690.59 GL Key 1013620 MISCELLANEOUS TRASH PICK-U Fund: 101 Cost Center:453620 Project: 00000 Expenditure Accounts 702000 SALARIES 3,858.00 3,740.80 0.00 117.20 706000 HOURLY WAGES 12,439.00 12,360.87 0.00 78.13 708000 OVERTIME-SALARY 0.00 630.49 0.00 -630.49 715300 FRINGE BENEFITS-FIXED 19,483.00 19,678.77 0.00 -195.77 715400 FRINGE BENEFITS-VARIABLE 6,201.00 6,078.13 0.00 122.87 742000 SUPPLIES 1,500.00 1,404.22 0.00 95.78 744500 LANDFILL FEES 8,000.00 10,000.00 0.00 -2,000.00 745200 EQUIPMENT RENTAL 8,000.00 5,479.27 0.00 2,520.73 859001 LOW INCOME REFUSE SUBSIDY 20,000.00 12,672.00 0.00 7,328.00 Total: 79,481.00 72,044.55 0.00 7,436.45 GL Key 1013621 PROPERTY MAINTENANCE Fund: 101 Cost Center:453621 Project: 00000 Expenditure Accounts 702000 SALARIES 500.00 476.10 0.00 23.90 706000 HOURLY WAGES 8,000.00 0.00 0.00 8,000.00 708000 OVERTIME- SALARY 0.00 27.00 0.00 -27.00 715300 FRINGE BENEFITS-FIXED 10,160.00 29,584.64 0.00 -19,424.64 715400 FRINGE BENEFITS-VARIABLE 3,209.00 12,576.39 0.00 -9,367.39 741000 MISCELLANEOUS OPERATING 300.00 113.46 0.00 186.54 742500 MATERIALS 400.00 0.00 0.00 400.00 743000 CONTRACTUAL SERVICES 27,000.00 17,430.00 1,195.00 8,375.00 745200 EQUIPMENT RENTAL 1,740.00 0.00 0.00 1,740.00 Total: 51,309.00 60,207.59 1,195.00 -10,093.59 GL Key 1013640 TRANSPORTATION Fund: 101 Cost Center:453640 Project: 00000 Expenditure Accounts 741000 MISCELLANEOUS OPERATING 2,500.00 2,873.53 0.00 -373.53 741810 DUES&SUBSCRIPTIONS 85,000.00 84,066.00 0.00 934.00 745200 EQUIPMENT RENTAL 6,000.00 5,047.50 0.00 952.50 Total: 93,500.00 91,987.03 0.00 1,512.97 GL Key 1012500 HUMAN RELATIONS Fund: 101 Cost Center: 672500 Project: 00000 Expenditure ACCOLHAS 702000 SALARIES 364,372.00 363,167.62 0.00 1,204,38 User: SDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 18 of 24 GL Expenditure Budgets and Actuals with Encumbranl Fiscal Period: 12 Obiect Description Budget Actual Encumbrance Balance 707000 TEMPORARY HELP 1,500.00 14,499.00 0.00 -12,999.00 708000 OVERTIME- SALARY 5,000.00 2,271.84 0.00 2,728.16 712000 LONGEVITY 4,400.00 2,900.00 0.00 1,500.00 715000 FRINGE BENEFITS 0.00 0.00 0.00 0.00 715300 FRINGE BENEFITS-FIXED 357,868.00 350,185.54 0.00 7,682.46 715400 FRINGE BENEFITS-VARIABLE 82,314.00 78,790.42 0.00 3,523.58 741000 MISCELLANEOUS OPERATING 43,037.08 50,071.25 0.00 -7,034.17 742100 FUEL 200.00 380.11 0.00 -180.11 743050 TEMPORARY HELP-CONTRACTUAL 0.00 0.00 0.00 0.00 743720 INFORMATION TECHNOLOGY ALLOC 50,305.00 50,305.00 0,00 0.00 744110 UTILITIES-CITY HALL 16,000.00 18,444.79 0.00 -2,444.79 744200 TELEPHONE 7,200.00 13,587.95 0.00 -6,387.95 745200 EQUIPMENT RENTAL 3,300.00 164.00 0.00 3,136.00 746200 EQUIPMENT REPAIR&MAINJTENANC: 0.00 285.51 0.00 -285.51 747000 TRAINING 3,000.00 505.00 0.00 2,495.00 748000 INSURANCE&BONDS 7,791.00 10,753.95 0.00 -2,962.95 Total: 946,287.08 956,311.98 0.00 -10,024.90 GL Key 1013810 BUSINESS&MGT DIV Fund: 101 Cost Center: 783810 Project: 00000 Expenditure Accounts 702000 SALARIES 334,403.00 341,057.95 0.00 -6,654.95 702302 SHIFT PREMIUM 0.00 19.52 0.00 -19.52 706000 HOURLY WAGES 0.00 93.11 0.00 -93.11 708000 OVERTIME- SALARY 300.00 513.15 0.00 -213.15 712000 LONGEVITY 6,800.00 8,100.00 0.00 -1,300.00 715300 FRINGE BENEFITS-FIXED 342,628.00 334,824.24 0.00 7,803.76 715400 FRINGE BENEFITS-VARIABLE 103,116.00 97,669.36 0.00 5,446.64 741000 MISCELLANEOUS OPERATING 25,000.00 37,460.45 0.00 -12,460.45 741860 TAXES&ASSESSMENTS 0.00 0.00 0.00 0.00 741878 FIREWORKS 20,000.00 12,537.08 19,980.00 -12,517.08 742100 FUEL 3,000.00 2,246.73 0.00 753.27 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 743720 INFORMATION TECHNOLOGY ALLOC 172,464.00 172,464.00 0.00 0.00 744200 TELEPHONE 13,000.00 6,628.60 0.00 6,371.40 747000 TRAINING 3,500.00 2,342.00 0.00 1,158.00 748000 INSURANCE.&BONDS 92,593.00 139,515.27 0.00 -46,922.27 960141 ACTIVITY SCHOLARSHIPS 13,000.00 -8,001.77 0.00 21,001.77 Total: 1,129,804.00 1,147,469.69 19,980.00 -37,645.69 GL Key 0182195000 ICE STORM CLEANUP PARKS Fund: 101 Cost Centel-: 783821 Project: 95000 Expenditure Accounts 702000 SALARIES 0.00 0.00 0.00 0.00 706000 HOURLY WAGES 0.00 0.00 0.00 0.00 708000 OVERTIME- SALARY 0.00 0.00 0.00 0.00 715300 FRINGE BENEFITS -FIXED 0.00 0.00 0.00 0.00 715400 FRINGE BENEFITS- VARIABLE 0.00 0.00 0.00 0.00 User: JDELINE Current Date: 01/262 0 1 6 Report: 002 BUDACTXP Current Time: 15:1625 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 19 of 24 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Object Description Budget Actual Encumbrance _ Balance Total: 0.00 0.00 0.00 0.00 GL Key 1013821 FORESTRY Fund: 101 Cost Center: 783821 Project: 00000 Expenditure Accounts 702000 SALARIES 78,733.00 63,448.84 0.00 15,284.16 706000 HOURLY WAGES 335,806.00 292,433.59 0.00 43,372.41 708000 OVERTIME-SALARY 11,000.00 24,826.90 0.00 -13,826.90 709000 OVERTIME-HOURLY 0.00 747.60 0.00 -747.60 712000 LONGEVITY 14,184.00 15,730.30 0.00 -1,546.30 713100 VACATION/SICK/PERSONAL LEAVE 75,645.00 81,346.67 0.00 -5,701.67 715300 FRINGE BENEFITS-FIXED 602,947.00 658,875.13 0.00 -55,928.13 715400 FRINGE BENEFITS-VARIABLE 191,250.00 139,717.08 0.00 51,532.92 741000 MISCELLANEOUS OPERATING 34,000.00 43,522.51 0.00 -9,522.51 743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00 Total: 1,343,565.00 1,320,648.62 0.00 22,916.38 GL Key 1013822 GROUNDS& LANDSCAPE MAIN] Fund: 101 Cost Center: 783822 Project: 00000 Expenditure Accounts 702000 SALARIES 65,736.00 56,360.92 0.00 9,375.08 706000 HOURLY WAGES 215,737.00 223,374.52 0.00 -7,637.52 707000 TEMPORARY HELP 0.00 19,311.67 0.00 -19,311.67 707014 UAW-SEASONAL 143,493.00 90,852.61 0.00 52,640.39 708000 OVERTIME- SALARY 14,000.00 28,633.26 0.00 -14,633.26 709000 OVERTIME-HOURLY 0.00 6,229.87 0.00 -6,229.87 712000 LONGEVITY 11,388.00 12,629.49 0.00 -1,241.49 713100 VACATION/S1CK/PERSONAL LEAVE 55,868.00 60,079.00 0.00 -4,211.00 715300 FRINGE BENEFITS- FIXED 413,000.00 435,656.62 0.00 -22,656.62 715400 FRINGE BENEFITS-VARIABLE 162,572.00 141,862.81 0.00 20,709.19 741000 MISCELLANEOUS OPERATING 125,000.00 214,701.27 0.00 -89,701.27 741860 TAXES&ASSESSMENTS 0.00 3,842.33 0.00 -3,842.33 742000 SUPPLIES 0.00 0.00 0.00 0.00 742100 FUEL 55,000.00 0.00 0.00 55,000.00 742200 CHEMICALS 0.00 0.00 0.00 0.00 743000 CONTRACTUAL SERVICES 410,000.00 382,837.79 0.00 27,162.21 744000 UTILITIES 87,000.00 142,573.21 0.00 -55,573.21 745200 EQUIPMENT RENTAL 583,900.00 628,408.16 0.00 -44,508.16 746000 REPAIR&MAINTENANCE 0.00 0.00 0.00 0.00 746200 EQUIPMENT REPAIR&MAiNTENANC 48,000.00 42,429.96 0.00 5,570.04 747000 TRAINING 0.00 325.00 0.00 -325.00 Total: 2,390,694.00 2,490,108.49 0.00 -99,414.49 GL Key 1013830 LEISURE& SPECIAL REC DIV Fund: 101 Cost Center: 783830 Project: 00000 Expenditure Accounts 702000 SALARIES 72,516.00 77,898.75 0.00 -5,382.75 707000 TEMPORARY HELP 0.00 0.00 0.00 0.00 715300 FRINGE BENEFITS- FIXED 65.066.00 63,756.91 0.00 1,309.09 User: JDELINE Current Dale: 01/26/2016 Report: 002 BUDACTxP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 20 of 24 GL Expenditure Budgets and Actuals with Encumbrani Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 715400 FRINGE BENEFITS-VARIABLE 23,705.00 21,593.23 0.00 2,111.77 741000 MISCELLANEOUS OPERATING 26,000.00 23,672.40 0.00 2,327.60 741008 BLDG RENTAL APPROPRIATIONS 9,000.00 5,736.92 0.00 3,263.08 744000 UTILITIES 327,891.00 280,016.39 0.00 47,874.61 744302 PUBLIC WATER-PARKS 300,000.00 303,550.43 0.00 -3,550.43 Total: 824,178.00 776,225.03 0.00 47,952.97 GL Key 1013831 COMMUNITY CENTERS Fund: 101 Cost Center:783831 Project: 00000 Expenditure Accounts 702000 SALARIES 377,636.00 316,236.27 0.00 61,399.73 702302 SHIFT PREMIUM 700.00 439.43 0.00 260.57 707000 TEMPORARY HELP 150,000.00 202,606.74 0.00 -52,606.74 707001 TEA-GAME 2,900.00 0.00 0.00 2,900.00 708000 OVERTIME- SALARY 500.00 0.00 0.00 500.00 712000 LONGEVITY 4,400.00 5,500.00 0.00 -1,100.00 715300 FRINGE BENEFITS-FIXED 170,673.00 166,745.84 0.00 3,927.16 715400 FRINGE BENEFITS-VARIABLE 62,815.00 68,797.86 0.00 -5,982.86 741000 MISCELLANEOUS OPERATING 65,000.00 70,944.21 3,224.00 -9,168.21 743000 CONTRACTUAL SERVICES 200,000.00 236,782.52 0.00 -36,782.52 744200 TELEPHONE 18,000.00 18,747.67 0.00 -747.67 Total: 1,052,624.00 1,086,800.54 3,224.00 -37,400.54 GL Key 1013832 LIFETIME SPORTS Fund: 101 Cost Center: 783832 Project: 00000 Expenditure Accounts 702000 SALARIES 110,609.00 67,629.49 0.00 42,979.51 707000 TEMPORARY HELP 18,650.00 23,854.88 0.00 -5,204.88 707001 TEA-GAME 46,000.00 49,130.82 0.00 -3,130.82 708000 OVERTIME- SALARY 1,400.00 842.70 0.00 557.30 712000 LONGEVITY 2,000.00 2,000.00 0.00 0.00 715300 FRINGE BENEFITS-FIXED 113,802,00 111,184.32 0.00 2,617.68 715400 FRINGE BENEFITS-VARIABLE 14,649.00 12,319.04 0.00 2,329.96 741000 MISCELLANEOUS OPERATING 57,000.00 58,050.09 4,450.00 -5,500.09 743000 CONTRACTUAL SERVICES 4,000.00 4,830.05 0.00 -830.05 Total: 368,110.00 329,841.39 4,450.00 33,818.61 GL Key 1013833 SPECIAL RECREATION SERVICE Fund: 101 Cost Center: 783833 Project: 00000 Expenditure Accounts 707000 TEMPORARY HELP 110,000.00 88,939.27 0.00 21,060.73 715400 FRINGE BENEFITS-VARIABLE 8,415.00 15,911.93 0.00 -7,496.83 741000 MISCELLANEOUS OPERATING 65,000.00 60,984.93 3,200.00 815.07 741015 TODD MARTIN NJTL 21,000.00 74,422.26 0.00 -53,422.26 743000 CONTRACTUAL SERVICES 8,500.00 14,033.84 0.00 -5,533.84 744000 UTILITIES 0.00 439.93 0.00 -439.93 Total: 212,915.00 254,732.06 3,200.00 -45,017.06 GL Key 1013836 TURNER-DODGE HOUSE Fund: 101 Cost Center: 783836 Project: 00000 User. JDEI.INE Current Date: 01/26/2016 Report: 002 BUDACTXP Cmrcut Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 21 of 24 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12 Ohio ct Description Budget Actual Encumbrance Balance Expenditure Accounts 707000 TEMPORARY HELP 25,000.00 9,340.26 0.00 15,659.74 715400 FRINGE BENEFITS-VARIABLE 1,913.00 714.51 0.00 1,198.49 741000 MISCELLANEOUS OPERATING 5,000.00 4,382.79 0.00 617.21 748000 INSURANCE&BONDS 2,957.00 0.00 0.00 2,957.00 Total: 34,870.00 14,437.56 0.00 20,432.44 GL Key 1013837 FENNER NATURE CENTER Fund: 101 Cost Center:783837 Project: 00000 Expenditure Accounts 707000 TEMPORARY HELP 26,500.00 1,390.95 0.00 25,109.05 715400 FRINGE BENEFITS-VARIABLE 2,100.00 106.42 0.00 1,993.58 741000 MISCELLANEOUS OPERATING 0.00 3,341.89 0.00 -3,341.89 743000 CONTRACTUAL SERVICES 0.00 37,500.00 0.00 -37,500.00 Total: 28,600.00 42,339.26 0.00 -13,739.26 GL Key 1013870 PARKS MILLAGE Fund: 101 Cost Center: 783870 Project: 00000 Expenditure Accounts 707000 TEMPORARY HELP 29,575.00 12,035.70 0.00 17,539.30 715400 FRINGE BENEFITS-VARIABLE 2,265.00 920.78 0.00 1,344,22 741000 MISCELLANEOUS OPERATING 3,600.00 3,600.00 0.00 0.00 Total: 35,440.00 16,556.48 0.00 18,883.52 GL Key 1013710 HUMAN SERVICE AGENCIES Fund: 101 Cost Center: 833710 Project: 00000 Expenditure Accounts 960120 HUMAN SERVICES DISCRETIONARY 35,031.00 29,500.00 0.00 5,531.00 960204 TRI-COUNTY AGING 75,000.00 75,000.00 0.00 0.00 960205 GRANT MATCH FUND 15,000.00 0.00 0.00 15,000.00 960221 CALC/THE READING PEOPLE 20,000.00 20,000.00 0.00 0.00 Total: 145,031.00 124,500.00 0.00 20,531.00 GI-Key 1013715 HLTH,MENTAL HLTH&SUBS AI Fund: 101 Cost Center: 833715 Project: 00000 Expenditure Accounts 960053 AFRICAN AMERICAN HEALTH INS 10,000.00 10,000.00 0.00 0.00 960055 CARE FREE MEDICAL 45,000.00 45,000.00 0.00 0.00 960121 COMMUNITY PROBLEM SOLVING 21,200.00 19,373.68 0.00 1,826.32 960151 NATIONAL COUNCIL ON ALCOHOLISI 30,000.00 30,000.00 0.00 0.00 960152 COMMUNITY MENTAL HEALTH BOAF 20,000.00 20,000.00 0.00 0.00 960153 JUSTICE IN MENTAL HEALTH ORG 11,000.00 11,000.00 0.00 0.00 960154 HEALTH DEPARTMENT 70,000.00 70,000.00 0.00 0.00 960155 HOSPICE OF LANSING 8,000.00 8,000.00 0.00 0.00 960158 LANSING HOUSING COMM 15,000.00 15,000.00 0.00 0.00 960185 SUB ACUTE DETOX 20,000.00 20,000.00 0.00 0.00 Total: 250,200.00 248,373.68 0.00 1,826.32 GL Key 1013720 CHILD AND FAMILY SERVICES Fund: 101 Cost Center: 833720 Project: 00000 Expenditure Accounts User: .IDFLINE Curren(Date: 01/26/2016 Repm2: 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 22 of 24 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Object Description Bud et Actual Encumbrance Balance 960059 NORTH NEIGHBORHOOD CENTER 17,000.00 17,000.00 0.00 0.00 960115 SOUTH SIDE COMMUNITY COALITIOP 20,000.00 20,000.00 0.00 0.00 960161 CHILD ABUSE PREVENTION SERVICE 7,000.00 7,000.00 0.00 0.00 960162 CAP AREA CTR FOR IND LIVING 8,000.00 8,000.00 0.00 0.00 960163 TRI COUNTY AGING CONSORTIUM 10,000.00 10,000.00 0.00 0.00 960164 VOLUNTEER CTR IF MID MI/RSVP 5,000.00 5,000.00 0.00 0.00 960165 LEGAL AID OF CENTRAL MICHIGAN 35,000.00 35,000.00 0.00 0.00 960168 BLACK CHILD&FAMILY INST 15,000.00 15,000.00 0.00 0.00 960169 CAPITAL AREA COMMUNITY SERV 40,000.00 40,000.00 0.00 0.00 960172 BOYS& GIRLS CLUB 50,000.00 50,000.00 0.00 0.00 960173 SELF HELP GARDEN PROJECT 5,000.00 5,000.00 0.00 0.00 960183 VOA HOMELESS PROGRAM 110,000.00 110,000.00 0.00 0.00 960184 VOA EMERGENCY SHELTER 27,000.00 27,000.00 0.00 0.00 960233 GIRL SCOUTS 5,000.00 5,000.00 0.00 0.00 960234 LPD EXPLORER POST 2,000.00 2,000.00 0.00 0.00 960237 YOUTH RFP 14-19 20,000.00 2,628.80 0.00 17,371.20 960255 GREATER LANSING U WAY-TEEN CT 10,000.00 10,000.00 0.00 0.00 960264 ESG CITY MATCH -53,673.00 -53,673.00 0.00 0.00 960280 ACTIVE LIVING FOR ADULTS 10,000.00 10,000.00 0.00 0.00 960281 S SIDE COMM DEN ASSOC 10,000.00 10,000.00 0.00 0.00 960282 UNITED WAY-211 REFERRAL 10,000.00 10,000.00 0.00 0.00 960288 ALLEN NEIGHBORHOOD CENTER 15,000.00 15,000.00 0.00 0.00 960300 REFUGEE DEVELOPMENT CENTER 30,000.00 30,000.00 0.00 0.00 960301 DISPUTE RESOLUTION CENTER OF C 6,000.00 6,000.00 0.00 0.00 960302 WESTMINSTERPRESBYTERIAN CHUR 4,000.00 4,000.00 0.00 0.00 960304 KIDS CAFE AFTER SCHOOL.NUTRITI 45,000.00 16,293.62 0.00 28,706.38 960308 BOY SCOUTS 2,000.00 2,000.00 0.00 0.00 960312 ANC YOUTH 15,000.00 15,000.00 0.00 0.00 960313 MSUPAS 40,000.00 40,000.00 0.00 0.00 960314 LANSING TEEN CHALLENGE 30,000.00 30,000.00 0.00 0.00 960318 REACH Studio Art Center 5,000.00 5,000.00 0.00 0.00 960319 CRIME STOPPERS OF MID MICH 2,000.00 2,000.00 0.00 0.00 960320 GRIDIRON INSTITUTE 3,000.00 3,000.00 0.00 0.00 960321 FOURTH AND ONE 15,000.00 15,000.00 0.00 0.00 960322 KIDS CONNECT 149,897.00 78,051.28 0.00 71,845.72 960324 COC SUPPORT 5,000.00 5,000.00 0.00 0.00 960327 YOUTH TECH EMPOWERMENT 0.00 0.00 0.00 0.00 960328 SAFE PLACE-FAMILY SUPPORT 0.00 0.00 0.00 0.00 960329 FEED THE BABIES KEEP THEM DRY 0.00 0.00 0.00 0.00 960330 EPIC NORTHSIDE YOUTH PROGRAMS 0.00 0.00 0.00 0.00 960331 WOMENS SUPPORT INITIATIVE 0.00 0.00 0.00 0.00 Total: 729,224.00 611,300.70 0.00 117,923.30 GL Key 1013730 EMERGENCY SERVICES Fund: 101 Cost Center: 833730 Project: 00000 Expenditure Accounts 960060 HOUSE OF LUKE(LOAVES&FISHES 2,000.00 2,000.00 0.00 0.00 User: JDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal year: 2015 Page 23 of 24 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance 960061 HOUSE OF ZACCHAES(LOAVES&FISE 8,000.00 8,000.00 0.00 0.00 960062 CHRONIC HOMELESS OUTREACH 13,212.24 5,001.67 0.00 8,210.57 960121 COMMUNITY PROBLEM SOLVING 0.00 0.00 0.00 0.00 960125 WOMENS OPPORTUNITY HOUSE 6,000.00 6,000.00 0.00 0.00 960174 CRISTO REY COMMUNITY CENTER 30,000.00 30,000.00 0.00 0.00 960175 EVE, INC 35,000.00 35,000.00 0.00 0.00 960176 HAVEN HOUSE 20,000.00 20,000.00 0.00 0.00 960178 SALVATION ARMY 13,000.00 13,000.00 0.00 0.00 960179 LOAVES&FISHES 18,500.00 18,500.00 0.00 0.00 960180 ADVENT HOUSE MINISTRIES 30,000.00 30,000.00 0.00 0.00 960181 HABITAT FOR HUMANITY 10,000.00 10,000.00 0.00 0.00 960186 GREATER LANSING HOUSING COALI7 8,000.00 8,000.00 0.00 0.00 960191 GATEWAY 21,000.00 21,000.00 0.00 0.00 960212 ST VINCENT'S CATHOLIC CHARITIE 25,000.00 25,000.00 0.00 0.00 960264 ESG CITY MATCH -101,000.00 -101,000.00 0.00 0.00 960303 ST.VINCENT DEPAUL 49,000.00 49,000.00 0.00 0.00 960305 ONE CHURCH ONE FAMILY HOUSING 25,000.00 21,500.00 0.00 3,500.00 960306 PROJECT HOMELESS CONNECT 21,512.70 17,522.11 0.00 3,990.59 960310 RED CROSS RFDS 45,000.00 45,000.00 0.00 0.00 960315 MOBILE FOOD PANTRY 37,669.18 35,000.00 0.00 2,669.18 960317 LANSING CITY RESCUE MISSION 30,000.00 30,000.00 0.00 0.00 960323 EASTSIDE COMMUNITY CENTER 8,500.00 8,500.00 0.00 0.00 960325 SUBSIDIZED EVICTION PREVENTION 20,000.00 16,069.88 0.00 3,930.12 960332 HOUSEHOLD STABILITY FURNITURE 0.00 0.00 0.00 0.00 960333 HUMAN TRAFFICKING PREVENTION 0.00 0.00 0.00 0.00 960334 ELDER ABUSE PROGRAM 0.00 0.00 0.00 0.00 960335 FOOD SECRUITY FIRST 0.00 0.00 0.00 0.00 960336 PERM SUPPORT HOUSING-FAMILY 0.00 0.00 0.00 0.00 Total: 375,394.12 353,093.66 0.00 22,300.46 GL Key 1014101 CITY SUPPORTED AGENCIES Fund: 101 Cost Center: 834101 Project: 00000 Expenditure Accounts 741292 SISTER CITY 20,000.00 20,000.00 0.00 0.00 960013 LEAP SUPPORT 15,000.00 15,000.00 0.00 0.00 960014 COMMON GROUND SUPPORT 130,000.00 130,000.00 0.00 0.00 960051 GR LANSING SAFETY COUNCIL 12,000.00 12,000.00 0.00 0.00 960058 CAPITAL AREA RAIL COUNCIL 3,900.00 3,900.00 0.00 0.00 960095 ARTS&CULTURE GRANTS 130,000.00 130,000.00 0.00 0.00 960096 SILVER BELLS ADMINISTRATION 8,000.00 8,000.00 0.00 0.00 960256 COMMUNITY CORRECTIONS ADVISO] 12,500.00 12,500.00 0.00 0.00 Total: 331,400.00 331,400.00 0.00 0.00 GL Key 1014400 DEBT SERVICE Fund: 101 Cost Center: 874400 Project: 00000 Expenditure Accounts 981000 PRINCIPAL 786,000.00 785,063.29 0.00 636.71 982000 INTEREST 230,000.00 229,737.03 0.00 262.97 User: JDELINE - Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time. 15:16:25 Annual Analysis Attachment F City of Lansing Fiscal Year: 2015 Page 24 of 24 GL Expenditure Budgets and Actuals with Encumbranl Fiscal Period: 12 Object Description Budget Actual Encumbrance Balance Total: 1,016,000.00 1,015,100.32 0.00 899.68 GL Key 1016000 OPERATING TRANSFERS OUT Fund: 101 Cost Center:966000 Project: 00000 Expenditure Accounts 991203 OP TFR LOCAL ST FUND 950,000.00 950,000.00 0.00 0.00 991204 OP TER STREETS MILLAGE 1,877,600.00 1,877,600.00 0.00 0.00 991234 OP TRFR 234 FUND 19,000.00 0.00 0.00 19,000.00 991249 OP TER 249 FUND 149,100.00 0.00 0.00 149,100.00 991257 OP TFR 257 FUND 0.00 683,606.38 0.00 -683,606.38 991264 EMERGENCY SHELTER 154,673.00 154,673.00 0.00 0.00 991280 EDC Contract 80,000.00 80,000.00 0.00 0.00 991298 OP TFR PSD FUND 67,900.00 67,900.00 0.00 0.00 991307 OP TFR 307 FUND 170,000.00 169,349.63 0.00 650.37 991308 OP TFR 308 FUND 112,000.00 99,137.74 0.00 12,862.26 991410 OP TFR 410 FUND 1,271,000.00 1,271,000.00 0.00 0.00 991412 OP TRFR TO 412 FUND 1,332,320.00 1,332,320.00 0.00 0.00 991570 OP TER LEPFA FUND 1,189,900.00 1,189,900.00 0.00 0.00 991583 OP TER 583 FUND 0.00 476.27 0.00 -476.27 991643 OPERATING TRANSFER 643 FUND 525,000.00 825,000.00 0.00 -300,000.00 Total: 7,898,493.00 8,700,963.02 0.00 -802,470.02 GL Key 0101000032 OP TRANSFER-POLICE Fund: 101 Cost Center:966010 Project: 00032 Expenditure Accounts 991273 OP TFR 273 FUND 200,000.00 78,104.29 0.00 121,895.71 Total: 200,000.00 78,104.29 0.00 121,895.71 TotalforFund 101 119,222,823.00 118,983,978.15 186,163.55 52,681.30 User: JDELINE Current Date: 01/26/2016 Report: 002 BUDACTXP Current Time: 15:16.25 Annual Analysis Attachment G Page 1 of 1 FY 2015 Year-End Results - General Fund/Budget Stabilization Fund (Includes Stadium Fund as displayed in CAFR) General Fund Stadium Fund Combined Revenues $ 120,252,835 $ 432,433 $ 120,685,268 Expenditures 119,122.265 103,925 119,226,190 Surplus/(Deficit)of Revenues over Expenditures $ 1,130,570 $ 328,508 $ 1.459,078 ' Changes in Fund Balance Assianments Human Services Ordinance and Donations $ 47,688 47,688 Police Millage Fund- FY 2013 Residuals (1,112,863) (1,112,863) Fire Millage Fund- FY 2013 Residuals (490,992) (490,992) Stadium Fund Balance 328.508 328,508 Inventories/Prepaid Amounts (44,346) (44,346) $ (1,600,513) $ 328,508 $ (1,272,005) Increase in Unassigned Fund Balance $ 2,731,083 $0 $ 2,731,083 ' Because the General Fund Statement of Revenues. Expenditures, and Changes in Fund Balances on page 42 of the CAFR does not document changes in fund balance restrictions,the Net Change in Fund Balance shows as$1,459,078. However, due to the changes in fund balance assignments noted above, unassigned fund balance increased by$2,731,082. That increase is demonstrated when the unassigned fund balance (page 40 of FY 2015 CAFR) is compared to the FY 2014 unassigned fund balance(page 38 of FY 2014 CAFR)as indicated below. Change in General Fund/Budget Stabilization Fund Balances FY 2014 Unassigned Fund Balance General Fund $ 1,771,111 Budget Stabilization Fund 5,281,719 Total Combined Beginning Fund Balance $ 7,052,830 Surplus/(Deficit) (from above) $ 2,731,083 FY 2015 Unassigned Fund Balance General Fund $ 3,818,585 Budget Stabilization Fund 5,965,325 Total Combined Ending Fund Balance $ 9,783,911 Total General Fund Reserves as a Percent of Expenditures-6/30/2015 8.2% Total General Fund Reserves as a Percent of Expenditures-6/30/2014 6.2% Appendix H Nonmajor Funds by Function Page 1 of 1 FY 2014 FY 2015 Difference Growth Nonmajor Governmental Fund Revenues Taxes and Special Assessments 1,005,093 974,695 (30,398) -3.0% Income Taxes Licenses and Permits Intergovernmental 26,622,203 20,646,486 5,975,717 -56.3% Charges for Services 4,688,433 3,668,946 1,019,487 -29.6% Fines and Forfeitures 422,795 456,345 33,550 2.70/u Interest and Rents 7,416 4,575 2,841 -17.0% Contributions 10,000 506,276 496,276 4962.8% Donations from private sources Other Revenues 457,126 1,379,586 922,460 217.7% Total Revenues 33,213,066 27,636,909 5,576,157 -33.3% Nonmajor Governmental Fund Expenses Current Expenditures General Government 2,913,725 3,121,919 208,194 7.8% Public Safety 5,366,896 3,303,545 (2,063,351) -106.2% Public Works 3,361,393 2,981,356 380,037 Highways and Streets 10,496,880 10,357,488 139,392 -1.4% Recreation and Culture 716,235 0 716,235 Community Development 3,646,035 T,910,924 264,889 Other Functions 0 0 0 Debt Service Principal 2,022,809 2,830,934 808,125 41.5% Interest 746,802 701,342 45,460 -5.6% Insurance costs Ca li ital Outlay 8,715,193 4,683,644 4,031,549 -73.4% Total Expenses 37,985,968 31,891,152 (6,094,816) -26.7% Revenues over(under) Expenses (4,772,902) (4,254,243) 518,659 -8.6% Other financing sources (uses) Transfers in 10,137,162 6,304,125 3,833,037 -59.8% Transfers out 3,344,648 556,134 2,788,514 -136.5% Proceeds on sale of capital assets 94,598 0 94,598 Issuance of long-term debt 986,300 0 (986,300) -670.7% Total other financing sources uses 7,873,412 5,747,991 2,125,421 -47.1% Net Change in Fund Balance 3,100,510 1,493,748 (1,606,762) Fund Balance, Beginning of Year 10,455,348 9,599,634 Fund Balance, End of Year 13,555,858 11,093,382 (2,462,476) Source: 2014: CAM p. 40, 2015: CAM p. 42 NOTE: The difference in FY 2014 ending balance and the FY 2015 beginning balance is due to the establishment of an "Other Capital Projects"column in the Statement of Revenues, Expenditures and Changes in Fund Balance" page of the CAFR. Appendix Net Position of Various Funds Page 1 of 1 Sewage Disposal Fund - Net Position $250.0 $240.0 $230.0 $220.0 - $230.0 -- - - $200.0 - - -Net on lone 30 i $190.0 - - $180.0 ? --.--- 2009 2010 2011 2012 2013 2014 2015 Fhal Year Source:CAFRs,FY 2015;CAFR p.49 Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $204.8 $220.4 $225.0 $230.7 $235.4 $237.9 $2.28.5 (in millions) ------------ Municipal Parking Fund- Net Position $250 0.0 $15.0 i -Net on lone 30 i $5.0 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Source:CAFRs,FY 2015;CAFR p.49 Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $18.9 $19.6 $21.8 $19.2 $17.1 $19.3 $14.9 (In millions) Pension and Other Postemployment Benefits Trust Fund -Net Position $600,0 $500.0 ..-- $400.0 $300.0 - - - - $200.0 } Net on June 30 $100.0 $0.0 - - --T -r 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $385.8 $416.8 $466.5 $465.3 $515.1 $550.6 $545.7 (in millions) Source:CAFRs,FY 2015;CAFR P.55 NOTE:Beginning in fiscal year 2015,per GASB standards(GASH 68),net pension obligation Is now Inclusive of total net pension liability. FY 2015 Net Pension Liability Sewage Disposal Fund: $13.9 million Municipal Parking Fund: $4.8 million Appendix J Net Position of Component Units Page 1 of 1 Brownfield Redevelopment Authority(LBRA) - Net Position $2,000,000 $1,500,000 $1,000,000 $500,000 $o ($500,000) —Neton June 30 (51,000,000) ($1,500,000) 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 ($1,029,835) ($709,068) ($378,162) ($76,518) $338,459 $605,158 $1,399,234 Tax Increment Finance Authority (TIFA) - Net Position ($32.0) ($33.0) ($34,0) ($35.0) ($36.0) - -Net on June 30 ($37.0) ($38.0) 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 ($35.6) ($34.8) ($34.3) ($34.1) ($35.2) ($36.6) ($37.7) (in millions) Lansing Entertainment& Public Facilities Authority (LEPFA) - Net Position $1,000,000 $800,000 $600,000 --- $400,000 Net an June 30 $200,000 - -- $0 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $596,359 $638,930 $557,761 $584,969 $531,081 $693,786 $936,740 Source:CAFRs Appendix K Net Position Page 1 of 1 Governmental Activities- Net Position $250.0 $200.0 - $150.0 -_- - - $io0.0 $s0.0 $0.0 -rvet on mne 30 ($50.0) 20M 2010 2011 2012 2013 2a14 01 ($1ao.o) ($1so.o) Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $215.2 $193.2 $176.5 $143.7 $127.5 $117.8 ($87.4) (In millions) Business-Type Activities-Net Position $270.0 $260.0 - $250.0 $240.0 $230.0 --- -Neton June 30 $220.0 $210.0 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $228.6 $245.0 $251.4 $253.4 $255.7 $261.1 $238.9 (In millions) F y of Lansing Total Net Position $o.o 2009 2010 2011 2012 2013 2014 2015 Fiscal Year Fiscal Year 2009 2010 2011 2012 2013 2014 2015 Net on June 30 $443.8 $4382 $427.9 $397.1 $383.2 $378.9 $151.6 (in millions) Percent Change -1% -2% -7% -4% -5% -60% Source:CAFRs,CAFR 2015,p.34 NOTE:Beginning in fiscal year 2015,per GASS standards(GASB 68),net pension obligation Is now inclusive of total net pension liability. FY 2015 Net Pension Liabiliri Governmental Activities: $218.5 million Business-type Activities: $27.4 million Appendix L Capital Assets Page 1 of 1 Beginning Ending % Capital Assets Balance Additions Disposals Transfers Balance Difference Change Governmental Activities Capital assets,not being depreciated $28,007,085 $13,844,227 $23,098 $1,622,788 $40,205,426 $12,198,341 43.6% Capital assets,being depreciated $479,006,075 $7,480,141 $5,436,877 $1,622,788 $482,672,127 $3,666,052 0.8% Less accumulated depreciation $319,079,076 $8,511,493 $5,301,287 $0 $322,289,282 $3,210,206 1.0% Net $187,934,084 $12,812,875 ($158,688) $0 $200,588,271 $12,654,187 6.7% Business-Type Activities Capital assets,not being depreciated $21,129,786 $5,040,916 $0 $331,893 $25,838,809 $4,709,023 22.3% Capital assets,being depreciated $582,745,668 $746,941 $380,084 $331,893 $583,444,418 $698,750 0.1% Less accumulated de retiation $214,264,741 $12,816,648 $380,084 $0 $226,701 305 $12,436,564 5.8% Net $389,610,713 ($7,028,791) $0 $0 $382,581,922 ($7,028,791) -1.8% Total $577,544,797 $5,784,084 ($158,688) $0 $583,170.103 $5,625,396 1.0% Gross Additions to Assets Governmental Activities Capital assets,not being depreciated $13,844,227 Capital assets,being depreciated $7,480,141 Business-Type Activities Capital assets,not being depreciated $5,040,916 Capital assets,being depreciated $746,941 Total $27,112,225 Source:CAFR,p.86-87 Depreciation Expense of Governmental Activities by Function FY 2014 FY 2015 Difference %Change General Government $1,796,295 $482,621 $1,313,674 -73.1% Public Safety $589,717 $571,383 $18,334 -3.1% Public Works $9,076,092 $1,813,991 $7,262,101 -80.0% Recreation and Culture $461 895 $1,887,774 $1,425,879 308.7% Community Development $1,812,352 $1,812,352 $0 0.0% Internal Service Funds $1,482,063 $1,943,372 $461,309 31.1 Total $15,218,414 $8,511,493 $6,706,921 -44.1 Depreciation Expense of Business- Type Activities by Function FY 2014 FY 215 Difference %Change Sewage Dis sal5 stem $10,315,747 $10,319,698 $3,951 0.0% Munic al Parking System $2,379,395 $2,102,875 $276,520 -11.6% Cemetery $16,190 $14,723 $1,467 -9.1% Golf $91,118 $78,340 $12,778 -14.0% Recycling $150,506 $301,012 $150,606 100.0% Total $12,952,956 $12,816,648 $136,308 -1.1% Source:2014:CAFR p.84-85,2015:CAFR p.87 Appendix M Total Primary Debt Page 1 of 1 City of Lansing-Total Primary Debt $300.0 $250.D $200.0 Q Loans Y Lease Purchases Y Revenue Bonds $150D ■General Obligation Bonds ■Loans Y Installment Purchase Agreements ■Special Assessment Debt $100.0 ■General Obligation Bonds $50.0 $0.0 FY 2005 FY 2006 FY 2007 FY 2008 FY 2G09 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 City of Lansing Total Primary Debt by Fiscal Year(in millions) Gov't Activities Bus-Type Activities General Special Installment General Fiscal Obligation Assessment Purchase Obligation Revenue Lease Total Primary Year Bonds Debt Agreements Loans Bonds Bonds Purchases Loans Debt FY 2005 $13.3 $35.0 $8.4 $1.5 $151.8 $52.6 $0.0 $4.2 $266.9 FY 2006 $17.3 $25.0 $7.4 $1.4 $158.3 $48.8 $0.0 $4.2 $262.3 FY 2007 $20.1 $10.0 $15.7 $1.8 $156.5 $44.8 $0.0 $4.2 $253.1 FY 2008 $20.9 $0.0 $14.0 $1.5 $175.6 $41.9 $0.0 $4.2 $258.2 FY 2009 $17.9 $0.0 $12.4 $1.3 $189.2 $39.0 $0.0 $4.2 $264.0 FY 2010 $26.3 $0.0 $10.9 $1.0 $199.1 $36.1 $0.0 $4.2 $277.7 FY 2011 $27.8 $0.0 $9.6 $0.8 $197.0 $33.2 $0.0 $1.6 $269.9 FY 2012 $25.8 $0.0 $8.2 $0.5 $189.5 $30.1 $0.0 $1.6 $255.8 FY 2013 $30.0 $0.0 $2.8 $6.2 $180.4 $27.5 $0.0 $1.7 $248.6 FY 2014 $27.2 $0.0 $3.1 $7.1 $174.5 $24.1 $1.7 $0.0 $237.5 FY 2015 $25.8 $0.0 $16.4 $7.9 $167.8 $19.4 $1.5 $0.0 $238.7 Source:CAM p. 184 Appendix N Ratio of Net Bonded Debt to Taxable Value Page 1 of 1 Ratio of Net Bonded Debt to Taxable Value 0.0140 — 0.0120 0.0100 0.0080 0.0060 0.0040 _ —Ratio 0.0020 0.0000 2005 2006 2007 ZOOS 2009 2010 2011 2012 2013 2014 2015 Flsral Year Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 Taxable Value 2,364.0 2,429.2 2,500.9 2,619.2 2,658.1 2,662.8 2,447.0 2,297.6 2,088.7 2,001.4 2,086.8 (In millions) Net Bonded Debt 13.4 15.6 13.8 11.8 9.7 19.1 21.5 20.4 25.5 23.6 232 (in millions) Ratio 0.0056 0.0064 0.0055 0.0045 0.0036 0.0072 0.0088 0,0089 0.0122 0,0118 0.0111 Source:CAFR,p.185 Appendix O Annual Required Contribution Information Page 1 of 3 Employee's Retirement System (ERS) OPEB and VEBA $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 —Annual Required $6,000,000 Contribution(ARC) —Amount of ARC $4,000,000 Contributed $2,000,000 $0 otiti otiti oti05 oti° oti�' y\ti�ti y\ti�ti y\ti�ti y\ti�ti y\ti\Y Employee's Retirement System OPEB and VEBA Source: CAM p. 126 Annual Required Amount of Percent of Year Contribution ARC ARC Ending (ARC) Contributed contributed 6/30/2011 $8,867,000 $9,771,434 110.2% 6/3 012 0 1 2 $14,981,000 $10,366,852 69.2% 6/30/2013 $12,770,000 $10,152,150 79.5% 6/30/2014 $14,040,000 $11,049,480 78.7% 6/30/2015 $13,195,000 $9,210,110 69.8% OPEB - Other Postemployment Benefit Plan VEBA - Voluntary Employment Beneficiary Association Appendix O Annual Required Contribution Information Page 2 of 3 Police and Fire System OPEB and VEBA $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 —Annual Required $8,000,000 Contribution(ARC) $6,000,000 —Amount of ARC $4,000,000 Contributed $2,000,000 $0 \�otiti \ryotiti ti\ti ti\ti ti\ti\ ti\y\ ti\ti\ Police and Fire Retirement System OPEB and VEBA Source: CAFR p. 126 Annual Required Amount of Percent of Year Contribution ARC ARC Ending (ARC) Contributed contributed 6/30/2011 $16,202,000 $9,850,816 60.8% 6/30/2012 $17,450,000 $9,894,150 56.7% 6/30/2013 $17,414,000 $11,162,374 64.1% 6/30/2014 $16,852,000 $11,206,580 66.5% 6/30/2015 $17,491,000 $11,561,551 66.1% OPEB - Other Postemployment Benefit Plan VEBA -Voluntary Employment Beneficiary Association Appendix O Annual Required Contribution Information Page 3 of 3 ERS OPEB Combined with Police and Fire System OPEB and VEBA $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 —Annual Required $8,000,000 Contribution(ARC) $6,000,000 —Amount of ARC $4,000,000 Contributed $2,000,000 $0 oyti oyL o{� Q) oy5 y\ti�ti y\ti�ti y\ti�ti 1\ti�ti y\ti�ti Combined ERS and Police and Fire Retirement System and VEBA Annual Required Amount of Percent of Year Contribution ARC ARC Ending (ARC) Contributed contributed 6/30/2011 $25,069,000 $19,622,250 60.8% 6/30/2012 $32,431,000 $20,261,002 56.7% 6/30/2013 $30,184,000 $21,314,524 64.1% 6/30/2014 $30,892,000 $22,256,060 66.5% 6/30/2015 $30,686,000 $20,771,661 66.1% OPEB - Other Postemployment Benefit Plan VEBA - Voluntary Employment Beneficiary Association Appendix P Unfunded Pension and OPEB Liability Page 1 of 1 Unfunded Pension and OPEB Liability $700.0 $600.0 ■Police/Fire Pension UAAL $500.0 $400.0 ■Police/Fire Net Pension Liability $300.0 ■ERS UAAL $200.0 $100.0 ■ERS Net Pension Liability $0.0 FY 2015 FY 2015 Source ERS Net Pension Liability $141.1 CAFR, p. 100 ERS UAAL $162.1 CAFR, p. 113 Police/ Fire Net Pension Liability $104.5 CAFR, p. 105 Police/ Fire Pension UAAL $219.2 CAFR, p. 115 $627.3 Acronyms and Abbreviations OPEB - Other Postemployment Benefit Plan ERS - Employees' Retirement System UAAL - Unfunded Actuarial Accrued Liability Police/ Fire - Police and Fire Retirement System Annual Analysis Attachment Q Page 1 of 1 CITY OF LANSING, MICHIGAN Attachment A - Comments and Recommendations For the June 30, 2015 Audit During our audit, we became aware of certain other matters that are opportunities for strengthening internal control and/or improving operating efficiency. This memorandum summarizes our comments and recommendations regarding those matters. Our consideration of the City's internal control over financial reporting is described in our report, dated December 21, 2015, issued in accordance with Government Auditing Standards. This memorandum does not affect that report or our report dated December 21, 2015, on the financial statements of the City of Lansing, Michigan. Stale Reconciling Items (Repeat Comment) During our review of the City's bank reconciliations, we noted a number of reconciling items dating back as far as 1997. We continue to recommend the City review stale items and either void and reissue or escheat them to the State, as necessary. End Control over Payroll Processing(Repeat Comment) The City currently has procedures in place to ensure that employees are being paid at the correct rate and for the actual number of hours worked. Since the process of inputting timesheet data into the payroll system requires manual entry, we recommend that the City implement an "end control" over payroll disbursements. This could be done by having an employee independent of payroll processing review a preliminary payroll register by employee, or by having the payroll system generate exception reports for data outside certain parameters. In all instances, any independent review and approval should be documented and retained as evidence of the control. Compliance with the Uniform Budgeting Manual (Repeat Comment) In adopting the budgets for the year, the City budgeted for one special revenue fund's expenditures to exceed revenue and fund balance reserve. The Michigan Uniform Budgeting Manual does not allow for budgeted fund deficits. We recommend the City review budgeted expenditures and revenues for accuracy and consider the need for transfers in from other funds to avoid budgeted deficits. Annual Analysis Attachment R Page 1 of 2 CITY OF LANSING FISCAL YEAR 2015 AUDIT MANAGEMENT COMMENT RESPONSES Stale Reconciling Items During our review of the City's bank reconciliations,we noted a number of reconciling items dating back as far as 1997. We continue to recommend the City review stale items and either void and reissue or escheat to the State, as necessary. Response: Due to changes in State reporting requirements, additional information is needed to remit amounts for escheating purposes. Some information is not currently in possession by the City due to the nature of the items. The City will be working to obtain the information necessary to complete the escheating process. End Control over Payroll Processing The City currently has procedures in place to ensure that employees are being paid at the correct rate and for the actual number of hours worked. Since the process of inputting timesheet data into the payroll system requires manual entry,we recommend that the City implement an "end control" over payroll disbursements. This could be done by having an employee independent of payroll processing review a preliminary payroll register by employee, or by having the payroll system generate exception reports for data outside certain parameters. In all instances, any independent review and approval should be documented and retained as evidence of the control. Response: The required"end control"is specific to entries added or deleted outside of the standard process. The City continues to explore the most effective methods available to provide a comprehensive end control, in addition to the existing audit trail. Annual Analysis Attachment R Page 2 of 2 Compliance with Uniform Budgeting Manual In adopting the budgets for the year,the City budgeted for one special revenue fund's expenditures to exceed revenue and fund balance reserve. The Michigan Uniform Budgeting Manual does not allow for budgeted fund deficits. We recommend the Cityrevieinw budgeted expenditures and revenues for accuracy and consider the need for transfers in from otherfunds to avoid budgeted deficits. Response: When adopting the fiscal year 2015 budget a fund was budgeted to use a portion of estimated fund balance reserve. After fiscal year 2014 fund balance reserves were ultimately determined, it was identified that the reserves were less.than estimated when adopting the 2015 budget. While the fund did not end the fiscal year 2015 with a deficit, management acknowledges that a budget transfer reducing the overall appropriation in the fund,should have been executed. This also occurred in a fund in the prior year and procedures have since been updated to prevent future instances;however this occurred after a fund was split into-two funds. We appreciate the service Rehmann Robson has provided in this audit and with these recommendations. If you have any questions, please feel free to'contact me. Sincerely, Randy Endsley Accounting Manager Annual Analysis Attachment S Page 1 of 4 CITY OF LANSING, MICHIGAN Schedule of Findings and Responses For the Year Ended June 30, 2015 2015-001 - Material Audit Adjustments (Repeat Comment) Finding Type. Material Weakness in Internal Control over Financial Reporting. Criteria. Management is responsible for maintaining its accounting records in accordance with generally accepted accounting principles (GAAP). Condition. During our audit, we identified and proposed material adjustments (which were approved and posted by management) to adjust the City's accounting records. In addition, we received several revisions to the City's trial balance, (the final version was received on December 7, 2015), each of which contained material corrections to previous versions. Also, management identified and posted many smaller adjustments to a wide variety of funds and accounts throughout the audit process that collectively had a material effect on the City's financial reporting process. Cause. Over the past several years, the City's finance department has reduced in size due to staffing reductions and staffing turnover. These changes have placed a significant burden on the year-end close process, and has resulted in adjustments not being posted timely. Effect. As a result of this condition, the City's financial information was initially misstated by amounts that were deemed to be quantitatively material to nearly every opinion unit, and numerous account balances were not adjusted timely throughout the year. Correcting entries were subsequently posted by management to the City's records and the appropriate balances are presented in the audited financial statements. Recommendation. Management has already taken appropriate corrective action by posting correcting journal entries. However, we strongly recommend that the City critically assess the staffing levels in its Finance Department to ensure that there are an appropriate number of qualified/trained individuals available throughout the year to maintain the City's books and records in accordance with GAAP. View of Responsible Officials. The City believes that the staffing levels are budgeted at adequate levels; however, staffing turnover has resulted in vacancies. One of the vacancies was filled subsequent to the fiscal year end. Two other vacancies are in the hiring process and are currently filled by temporary employees. Annual Analysis Attachment S Page 2 of 4 CITY OF LANSING, MICHIGAN Schedule of Findings and Responses For the Year Ended June 30, 2015 2015-002 - Timely and Accurate Preparation and Submission of Pension and OPEB Data (Repeated Comment) Finding Type. Material Weakness in Internal Control over Financial Reporting. Criteria. The City obtains actuarial valuations and other reports for its various pension and other postemployment benefit (OPEB) plans each year. Ideally, these valuations should be obtained far enough in advance to be used to calculate amounts to be included in the audited financial statements. The City is responsible for accurate and timely compilation of data necessary for actuarial professionals to process and complete reporting necessary for the proper reporting of pension and OPEB information in the annual financial statements. Condition. Investment schedules related to the pension plans, subsequent to the actuarial valuation report as of December 31, 2014, were not completly updated and reconciled until 4 months after year- end. This caused significant delays in submitting investment and pension reserve information to the actuaries, thus delaying the issuance of the actuary's June 30, 2015 reports, for GASB 67/68 purposes. In addition, of the 40 retirees selected for testing from the City's census submitted for the OPEB plan, we noted one retirees benefits were reported as Full Family, despite the fact that the retiree was actually only receiving 2 person coverage as of the date of the valuation. Cause. Position vacancies in Finance resulted in the delayed delivery of the investment schedules to the actuary. Effect. As a result of this condition, the City experienced an increased risk that misstatements in the accounting records, whether caused by error or fraud, would not be detected and corrected on a timely basis. Recommendation. Management has already taken appropriate corrective action by completing all current year investment reconciliations. However, we strongly recommend that the City critically assess the activities of the finance staff to assure that required tasks are completed accurately and in a timely fashion. View of Responsible Officials. In regards to OPEB census reporting, currently, the comprehensive list of retiree health care coverages comprises of static information, meaning that the benefits tracked are those that are currently in effect at the time the information is viewed. The City will modify its source of benefit tracking to include historical changes including dates going forward. In terms of vacancies, vacant positions are in the process of being filled, one having been filled subsequent to the fiscal year- end. Annual Analysis Attachment S Page 3 of 4 CITY OF LANSING, MICHIGAN Schedule of Findings and Responses For the Year Ended June 30, 2015 2015-003 - Internal Controls over Manually Prepared Spreadsheets (Repeat Comment) Finding Type. Significant Deficiency in Internal Control over Financial Reporting. Criteria. The City utilizes manual spreadsheets for documenting the composition of certain account balances. These spreadsheets support amounts presented in the City's financial statements, and are therefore considered to be a part of the City's internal controls. Condition. The City maintains manual spreadsheets related to amounts and disclosures related to the OPEB plan, accrued compensated absences, capital assets and long-term installment debt. We noted certain errors in the manual capital asset detail spreadsheets that had to be corrected: 1) a significant item did not include the full amount of cost in its capitalized amount, 2) the sale of park land did not initially generate a disposal on the detail worksheet, and 3) an inaccurate formula caused the initial undercapitalization of road construction costs by a significant amount. In addition, we noted that all parks and recreation land parcels owned by the City were contained in one lump sum in the detail, thus requiring an estimate to be completed to arrive at a cost figure to dispose of a land sale. While management has indicated that these spreadsheets are reviewed, no evidence of independent review was retained. Cause. The condition above appears to be caused by a lack of detailed review of these schedules, or the absence of a detail review evidenced in writing. Effect. As a result of this condition, the City's capital asset balances were misstated by amounts that were significant to the financial statements taken as a whole. Also as a result of this condition, the City experienced an increased risk that misstatements in the accounting records, whether caused by error or fraud, would not be detected and corrected on a timely basis. Recommendation. We recommend the City implement an independent review and approval process over all manual spreadsheets that are used as a basis for balances in the accounting records. We recommend that this review process be documented by the appointed reviewer by initials and date. View of Responsible Officials. While independent reviews were initially performed, subsequent revisions made during the review process were not subsequently reviewed. Going forward, all revisions made during review, will then be reviewed. Additionally, reviews will be documented either by email or by a signature on a paper document. Annual Analysis Attachment S Page 4 of 4 CITY OF LANSING, MICHIGAN Schedule of Findings and Responses For the Year Ended June 30, 2015 2015-004 - Preparation of Schedule of Expenditures of Federal Awards Finding Type. Significant Deficiency in Internal Control over Financial Reporting. Criteria. OMB Circular A-133, 4_.300, requires that the City "identify, in its accounts, all Federal awards received and expended and the Federal programs under which they were received. Federal program and award identification shall include, as applicable, the CFDA title and number, award number and year, name of the Federal agency, and name of the pass-through entity." In addition, the City is required to "prepare appropriate financial statements, including the schedule of expenditures of Federal awards in accordance with 5 .310." Condition. While management was able to provide us with a substantially complete schedule of expenditures of federal awards (SEFA)during our audit fieldwork, we noted that the schedule omitted one significant program and, in certain instances, identified program income earned as federal awards received. The omission was a State Loan program that contained a portion of a Federal pass-through award that was received by one of the City's enterprise funds. Because these were loan proceeds, and not grant income, there was no activity statement impact and thus the City's internal controls over the identification of federal programs, which is focused on grant income, did not initially identify it. Cause. As is the case with many governments, the City administers a vast array of federal and state grants administered by various departments. The function of grant administration is therefore very decentralized. In addition there appears to be a lack of appropriately detailed review of the SEFA. Effect. As a result of this condition, the City's SEFA was initially misstated by an amount that is significant to the SEFA. Recommendation. We recommend that the City critically assess its policy for grants administration, to ensure that federal awards are properly identified and reported on the SEFA. View of Responsible Officials. Several policies were issued, subsequent to year end, to property identify all Federal grant awards and other compliance requirements related to Federal awards. These policies will be further refined in fiscal year ending June 30, 2016 to comply with 2 CFR 200 for non-grant awards, such as loans.