HomeMy WebLinkAboutCity of Lansing Annual Analysis of the Financial Postion of the City FY 2014 CITY OF LANSING
ANNUAL ANALYSIS OF THE FINANCIAL
POSITION OF THE CITY
S I
JIM?
Jim DeLine
Internal Auditor
March 19, 2015
e.N S ' �- CITY OF LANSING
INTERNAL AUDITOR
124 W MICHIGAN AVE FL 10
- LANSING MI 48933-1605
(517)483-4159
Fax (517)483-7630
4
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C
ANNUAL ANALYSIS OF THE
FINANCIAL POSITION OF THE CITY
TABLE OF CONTENTS
Background 1 Research ........................................................................................................1
Items of Note
Statement of Revenues, Expenditures and Changes to Fund Balance .............................2
Assets........................................................................................................................................4
Debt .......................................................................................................................................4
Pensions and Other Postemployment Benefits.....................................................................4
Comments, Recommendations and Considerations of Internal Control made by the
ExternalAuditing Firm........................................................................................................5
Analysis ................................................................................................ .6
Recommendations.................................................................................................................6
Appendices
A. January 20, 2015 email from Interim Finance Director Angela Bennett RE Increases in
General Fund Reserves
B. March 6, 2015 email to Interim Finance Director Angela Bennett RE CAFR Distribution
C. March 6, 2015 email from Interim Finance Director Angela Bennett RE Response to
CAFR Distribution Questions
D. Table: General Fund by Function
E. Table: General Fund by Cost Center
F. Charts: Revenue Sharing by Fiscal Year and Source
G. IFAS General Fund Revenues by Line
H. IFAS General Fund Salary Expenditures by Line
I. IFAS General Fund Expenditures (All) by Line
J. Table: Nonmajor Funds by Function
K. Charts: Net Position of Various Funds by Fiscal Year
L. Charts: Net Position of Component Units by Fiscal Year
M. Charts: City of Lansing Net Position by Activity Category
N. Tables: Capital Assets
O. Chart: City of Lansing Total Primary Debt by Category
P. Chart: Ratio of Net Bonded Debt to Taxable Value by Fiscal Year
Q. Charts: Annual Required Contribution (ARC) Information by Retirement System and
Calendar Year
R. Schedule of Findings and Responses
N s r L CITY OF LANSING
INTERNAL AUDITOR
124 W MICHIGAN AVE FL 10
LANSING MI 48933-1605
(517)483-4159
Fax (517) 483-7630
REPORT
DATE: March 19, 2015
TO: City Council — Committee f t role
FROM: Jim DeLine, Internal Auditory '
RE: Annual Analysis of the Finand I Position 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, 2014, dated December 19, 2014, was delivered to me
by Interim Finance Director, Angela Bennett, on January 20, 2015. When no hard
copy was received, I emailed Ms. Bennett on March 3, 2015 and got a response
from Randy Endsley, Accounting Manager, that I could have a copy by visiting
his office.
2. Along with the electronic copy, Ms. Bennett provided information via email
intended to head off questions on funds kept separate by the City plus Police
Department and Fire Department millage dollars which are all combined on the
CAFR per the Governmental Accounting Standards Board (GASB). A copy of
that email can be found in Appendix A.
3. Questions regarding the distribution of the CAFR were sent to Ms. Bennett on
March 6, 2015 (Appendix B). Last year, she had distributed the CAFR and made
a presentation to Council's Committee of the Whole in February. Questions
concerned timing as well as information available on the State of Michigan
website related to the CAFR. Ms. Bennett's responses are found in Appendix C.
4. As of the date of this report, no presentation has been made to Council's
Committee of the Whole (COW). It is understood a presentation will be made as
part of the hearings held related to a fiscal year 2016 proposal.
Page 1
5. Research for this analysis came from a review of the CAFR, information from Ms.
Bennett, use of the IFAS accounting software and other sources as noted where
appropriate.
6. Tables and charts found in appendices contain the figures noted in the narrative
below except where references are made to specific CAFR page numbers.
7. Questions and comments related to this report may be forwarded to me utilizing
the phone number above or via emails sent to Jim.D��l_in4� lax�srnc�rrii. ��v
Items of Note
1. Statement of Revenues, Expenditures and Changes to Fund Balance
a. General Fund
i. Revenues - Appendices D & E
1. Income Taxes increased by $1 .6 million or 5.4% from fiscal
year 2013.
2. Other Revenues
a. Charges for Services were relatively flat from fiscal
year 2013. These include ambulance charges,
general fund charges for services rendered to other
funds and other miscellaneous charges for services.
b. Intergovernmental Revenue was also relatively flat
from fiscal year 2013. These consist primarily of State
revenue sharing which was up 3.25%. A graph of
State revenue sharing by year and source is found in
Appendix F.
3. Total General Fund revenues were up 4.8% or $15.3 million
over fiscal year 2013.
4. A breakdown of General Fund revenues by line item is found
in Appendix G.
ii. Expenses
1. The Office of the City Attorney's expenses were up 10.7%
from fiscal year 2013.
2. Expenses for the Finance Department were down 33.4%
from fiscal year 2013.
3. Expenses for the Department of Human Resources were up
14.0% from fiscal year 2013.
4. Expenses for the Department of Planning and Neighborhood
Development were down 59.2% from fiscal year 2013.
5. Though the Fire Department expenses were up 7.7% from
fiscal year 2013, they were $1.0 million less than budgeted
(CAFR, p. 42). According to Ms. Bennett, this was, not only
due to vacancies, but to fringe benefits coming in less than
budgeted.
6. General Fund expenses in the Recreation and Culture cost
centers were up 16.8% from fiscal year 2013.
Page J 2
7. General Fund Salaries were $2.1 million less than budgeted.
(Appendix H)
8. Total General Fund Expenses were up 4.5% or $4.6 million.
9. A printout from the IFAS accounting system of all General
Fund expenses to budget can be found in Appendix I.
iii. The General Fund Fund Balance increased by 5.9% or $0.5 million.
As noted by Interim Finance Director Angela Bennett in Appendix
A, the actual unrestricted "unassigned" balance increased by $1 .4
million to $7.1 million (CAFR, p.38).
b. Nonmajor Funds —Appendix J
i. Revenues
1. Intergovernmental revenues were up 150.9%.
2. Fines and Forfeitures were down 66.0%.
H. Expenses
1 . Public Safety Nonmajor Funds expenses were up 176.2%.
iii. Other
1. Transfers In increased by 58.1% or $3.7 million from fiscal
year 2013
2. Transfers Out increased by 63.7% or $1 .3 million
3. Issuance of long-term debt increased by 570.4% or $0.8
million
iv. Nonmajor Funds Fund Balance increased 29.7% or $3.1 million. It
totaled $13.6 million on June 30, 2014.
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 K.
c. Component Units
i. Taxes captured and paid for Brownfield approved projects in fiscal
year 2014 were $1,209,741 and for TIFA projects were $2,515,321
(CAFR, p. 60).
ii. Brownfield's net position at June 30, 2014 was $605,158 and
TIFA's was a negative $36,582,317. A negative net position for
TIFA is due to receivables for future tax captures not accrued per
generally accepted accounting principles (GAAP).
iii. TIFA net position saw a decrease in the beginning net position due
to the implementation of GASB 65 which saw the elimination of
bond costs as an asset.
iv, The Property Taxes amount listed for LEPFA are amounts from the
Convention & Visitor's Bureau.
v. Charts of net positions for component units are found in Appendix
L.
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, 2014 the
Page 3
net position of the City of Lansing primary government was $378.9
down 1% from June 30, 2013. Charts of net position by fiscal year
2009 are found in Appendix M.
2. Assets
a. Gross assets added totaled $16.5 million (see Appendix N).
b. When accounting for depreciation, disposals and transfers, net capital
assets decreased by 2.3% or $13.3 million.
c. There is no indication of whether a physical inventory was conducted in
fiscal year 2014.
3. Property Taxes
a. Property Taxes collected in fiscal year 2014 totaled $39.2 million down
from $39.7 million collected in fiscal year 2013 (CAFR p. 183).
b. The total taxable assessed valuation of property in Lansing was $2,001 .4
million in fiscal year 2014 down from $2,088.7 million in fiscal year 2013
(CAFR p.180).
c. The total direct tax rate was 19.7% in fiscal year 2014, the same as fiscal
year 2013 (CAFR p. 180).
4. Debt
a. Total City of Lansing primary government debit for fiscal year 2014 was
$237.5 million compared to $248.6 in fiscal year 2013 (Appendix O).
b. A breakdown by category is also shown in the chart in Appendix O.
c. Based on a population of 114,298, the City of Lansing outstanding debt
per capita was $2,078 in fiscal year 2014 compared to $2,175in fiscal year
2013. (CAFR, p. 184)
d. The ratio of net bonded debt to taxable value in fiscal year 2014 was
0.012 virtually unchanged from fiscal year 2013. A chart of this ratio since
2005 is available in Appendix P.
e. Councilmembers receive an annual Long Term Debt binder detailing
indebtedness by bond 1 loan and by fund including yearly projected debt
service expenses and amortization schedules. This information is usually
distributed in mid-April.
5. Pensions and Other Postemployment Benefits
a. The City of Lansing implemented new GASB standards for financial
reporting of pension plans. In the CAFR it is noted that the City built the
included schedule prospectively and that, ultimately, 10 years of data will
be presented.
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 Q.
Page 4
c. Rate of Return on Retirement System Investments
i. Rates of return in both the ERS and the Police and Fire Retirement
System have been very good, surpassing that achieved by the
Municipal Employee's Retirement System (MERS). For the fiscal
year ending June 30, 2014 the Employees' Retirement System
(ERS) experienced an annual money-weighted rate of return on
pension plan investments, net of pension plan investment expense,
of 12.7 percent (CAFR, p. 97). For the Police and Fire Retirement
System, the rate was 10.1 percent (CAFR, p. 102).
6. Comments, Recommendations and Considerations of Internal Control made by
the External Auditing Firm
a. In a letter to the Mayor and Councilmembers titled, "Independent Auditors'
Communication with Those Charged with Governance," the external
auditors wrote seven repeat comments.
i. Stale Reconciling Items — a number of reconciling items dating
back as far as 1997 were noted.
ii. Stagnant Account Balances — several items noted last year still
remain to be reviewed and appropriate action determined.
iii. Timely Preparation and Submission of Actuarial Data — again this
year, delays is submitting census data actuarial valuations were not
made in a timely fashion.
iv. 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.
v. Documentation of Pension Benefit Calculations and Adjustments —
the City does not have a system that provides for a cumulative
reconciliation of annual retirement benefits documenting the history
of adjustments to benefits.
vi. Timely Distribution of Tax Collections for Other Taxing Units —
taxes collected by the City on the behalf of other taxing units are
not completely being distributed by the deadline.
vii. internal Controls over Manually Prepared Spreadsheets — the City
utilizes manual spreadsheet for documenting the composition of
certain account balances. They are not all subject to a documented
review 1 approval process.
b. In the same letter, the external auditors wrote one new comment.
i. 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.
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.
Page 15
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 13, 2014.
ii. Timely Completion of Bank Reconciliations — The auditors found
that, throughout the year, the City failed to complete bank
reconciliations on a timely basis.
d. In the same letter, the external auditors noted one Significant Deficiency.
i. Internal Controls over Preparation of Census Data — The pension
plan census data submitted to the City's actuary initially included
certain employees' contributions twice. The error was discovered
by the actuary, but was not detected by the City's internal control
procedures.
e. City responses to the auditing firm are in the Schedule of Findings and
Responses found in Appendix R.
Analysis
Basically, the financial position of the City is good and is getting better. Total primary
debt is going down, budgets are being met as are revenue projections. Funds were
available in fiscal year 2014 to add to the budget stabilization fund.
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
will attempt to answer or communicate to the Administration.
Recommendations
From the beginning of this report to the end, the matter of providing financial information
on timely basis is a concern ... to Councilmembers, to the auditing firm and to other
taxing units who want paid on time. It is recommended that the Finance Department
provide information to the auditing firm on a more timely basis. Additionally, the CAFR
should be sent to the Internal Auditor and Council as soon as it is completed without
waiting for a request to be received. It should be unacceptable by City Council to
receive the CAFR seven months after fiscal year end.
William Love, Audit Manager from Rehmann Robson, met with Council President
A'Lynne Boles and I on December 11 , 2014 to discuss items concerning the general
audit process, a discussion which he noted should occur early in the audit process, not
at such a late juncture. Next year, I will make an effort to bring the legislative
representative to the table with the audit manager earlier in the process. This may
require direct communication between the audit firm and me.
Page 16
In addition to timeliness, clearly the Finance Department is short staffed resulting in
multiple concerns expressed above by the auditing firm. While Appendix H (p. 2) shows
Finance salaries only having a residual of $71,444, by "drilling down" on the budget of
$331 ,897, it is clear that the original salary budget approved by Council for this Finance
line was $531,897. The transfer of $200,000 made on July 16, 2014 did not go to pay
Finance Department contractual employees as you might expect. It is recommended
that the allotted salary budget for the Finance Department be utilized to bring about full
staffing at the earliest possible opportunity. Per a report to Council on vacancies, as of
December 31 , 2014 there were five openings in Finance I Accounting, four of which
were being filled with contract employees.
Regarding City assets, it is recommended that a physical inventory be conducted.
Page 17
Appendix A — Page 1 of 2
DeLine, Jim
From: Bennett, Angela
Sent: Tuesday, January 20, 2015 3:17 PM
To: DeLine, Jim
Cc: Endsley, Randy
Subject: RE: audit copy
Attachments: 2014 City of Lansing-FS Final.pdf
No,, I didn't send and retract any emails to you and am just now sending the PIDF of the FY2014 CAFR. I apologize for the
delay in my MIDW-up,, but as we discussed,1 wanted to send the CAFR with some explanation of General Fund results.
In referencing year-end results for the General Fund, please note that:while page 4D{PDF page 44) of the CAFR notes a
5512,988 increase in General Fund reserves{"Net Change in fund balances";,the increase to unrestricted General Fund
reserves was actually$1,4191,302.
By GAS13 standards, the General Fund, Budget Stabilization fund,Stadium Fund, Police Millage Fund, and Fire Millage
funds must all be combined for financial statement purposes. They are kept separate on our general ledger..but we
must combine them for the CAFR.. As noted above, GeneFa I Fund operations(revenues less expenditures for the FY)
resulted in an increase in General Fund reserves of$1,419,302, However,when the four funds noted above are
combined,$9 6,314 of expenditures from restricted sources(Police & Fire millage) have to be added into
expenditures. That results in the operating Statement an page 40 showing an increase In fund balance that is$906,314
less than the true gain in the General Fund. (Please ~rote that the Stadium fund had a zero gain/loss for the year, so this
effect is only due to the Police& Fire m illage fund activity).
'The amounts for the Police & Fire millages that I noted above were the unspent amounts from FY 2013,and were shown
as restricted amounts of the FY 2013 General Fund balance(shown in the "committed balance" on page 36 of the FY
2013 CAFR). In FY 2014,$906,314 was spent from those restricted ("committed") balances,which masks$906,314 of
the General Fund reserve gait~, because of the Fund consolidation. When added to the$512,988 increase from the
operating statement, the unrestricted fund balance gain is actually$1,419,302.
To see that within the CAFR,one ~must actually compare the FY 2014 CAFR to the FY 201.3 CAFR Governmental Funds
Balance sheet. The unrestricted"unassigned" balance on page 36 of the FY 2013 CAFR was$5,633,528 as of
5/30113. The unrestricted "unassigned" balance on page 40 f PbF pale 44)of the FY 2014 CAFR Was $7,052,830 as of
6/30/14-,an increase of 1,419,302.
Please let me know if you have any questions about that or anything else within the FY 2014 CAFR.
Angela Bennett
Finance Director
City of Lansing
(517)483-4511
anRela.bennett@lansingi-ni.gov
From: DeLine, Jim
Sent: Wednesday, January 14, 2015 2:24 PM
To: Bennett, Angela
Subject: audit copy
Appendix A - Page 2 of 2
Angie: Did you send the audit copy and then retract it? It was in my inbox but now is not.
Jim
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Jim DeLine
Jim.DeLinePIansiRgrni_c1QV
iriternai Auditor
Voice: (517) 483-4159
Fax: (517) 483-7630
2
Appendix B — Page 1 of 1
CITY OF LANSING
INTERNAL AUDITOR
124 W MICHIGAN AVE FL 10
;7 LANSING MI 48933-1605
(517) 483-4159
Fax(517)483-7630
tC H 1 G
MEMORANDUM
DATE: March 6, 2015
TO: Angela Bennett, Interim Finance Dir c
FROM: Jim DeLine, Internal Auditor
RE: Questions Related to Fiscal Year 20 4 ;AFR
CC: I Councilmembers
Angie: I now have the Fiscal Year 2014 Comprehensive Annual Financial Report
(CAFR) and several related documents. Soon I will provide you with specific questions
based on my review of the information they provide. I do have some preliminary
questions that I would like answered at your earliest convenience. Thank you.
1 . You responded to my January 13, 2015 request for an electronic copy and my
March 3, 2015 request for a printed copy. Can't the Internal Auditor and Council
members be placed on a distribution list for the CAFR and receive electronic and
printed copies as soon as they are available?
2. As of March 4, 2015 no copy of the Fiscal Year 2014 CAFR had been placed on
file with the City Clerk and no offer had been made to present to the City Council.
Why is that?
3. The copy on the State of Michigan website also contains "Schedule of Findings
and Responses." Why is that section not provided in the copies sent to the
Internal Auditor?
4. In a letter dated January 7, 2015 from the Department of Treasury, it forbade the
City of Lansing from issuing municipal securities as the City was found to have
"ended its last fiscal year with a deficit in one or more funds" and an acceptable
deficit elimination plan had not been certified or conditionally approved. To what
fund(s) are they referring and how was the issue resolved?
Page 1 of 1
Appendix C — Page I of 3
DeLine, Jim
From: Bennett, Angela
Sent: Friday, March 06, 2015 5:23 PM
To: DeLine, Jim
Cc: City Council; Endsley, Randy; Hannan, Randy
Subject: RE: Some Questions RE CAFR
The following are responses to your memo dated March 6, 2015 regarding questions about the FY 2014 City's
Comprehensive Annual Report and state website postings.
Hard copies of CAFR's
At the time of your initial request for the CAFR, hard copies were not available, but as we discussed at the time, the
electronic file I sent you was and has been posted to the City's website
(http://www.lansingrni.gov/media/view/FY2014CAFR/7635). The hard copies have since been received, but were
delivered in January and set aside, so upon your request last week, we had to locate them. Neither Randy nor I had hard
copies either, as they we'd missed their delivery. (We generally reference the electronic copies and haven't had any
requests for hard copies.)
if Councilmembers would like hard copies to the CAFR, we can certainly provide as many as would like them — please let
us know how many would prefer electronic copies and how many would like hard copies. I'd like to accompany the
copies with a memo explaining what you and I discussed about how to reference the FY 2014 increase to General Fund
reserves, which I can have prepared by Monday.
Schedule of Findings and Responses
We'll send those with the CAFRs.
Department of TreasurV Letter
First, please let me clarify that the letter you referenced did not "forbade" us from issuing municipal securities; and
secondly that if you go on the website, you'll see a letter dated February 13th with a subsequent approval.
The January 7th letter was an initial denial (since approved) of what's called a Qualifying Statement, which makes eligible
Michigan municipalities to qualify for an expedited (and cheaper) bond issuance process for Department of Treasury
approval of bonds. Those that do not meet the conditions of the Qualifying Statement can still issue bonds, but it has to
be done through what's called the "long form" , which takes longer and is more expensive. Again, we have since
received approval for that expedited process, but I think that is an important clarification, as a denial to be able to issue
bonds would be a very serious circumstance.
The issue in question arose from a change in a Treasury requirement concerning the definition/calculation of a fund
deficit as it relates to our special assessments fund. (Any fund ending with a deficit as defined by Treasury must have a
deficit elimination plan, and that plan must be approved by Treasury before Qualifying status for the expedited bond
issuance process will be granted.) Due to the nature of the fund, a deficit occurs annually (further explained below), and
we've had to file annual deficit elimination plans for that fund in the past, and approval of deficit elimination plans is
required to be granted "qualified status" for the expedited bond issuance process. For FY 2014, we initially did not file a
deficit elimination plan due to interpretation of newly-issued Treasury guidance for such funds and whether a deficit
elimination plan would be required for special assessment funds. It turned out that our interpretation is not what
Treasury had intended and because we hadn't filed a plan, they initially denied us for "qualified status". However, in
subsequent communications, they conceded that our interpretation was justified given the wording they had used, and
they gave us a "pass", so to speak, and we were subsequently awarded approval of our FY 2014 "qualified" status, per
the February 13tf'Treasury letter.
1
Appendix C - Page 2 of 3
The matter of the 2014 deficit elimination plan (as indicated by the subsequent approval) has been resolved, but I'll
provide further (more detailed) explanation of the Treasury issue, for which we are seeking consideration by Treasury
for permanent change into the future...
The special assessment fund has to be accounted for on a modified accrual basis by GAAP standards, which means it
can't recognize future special assessments collections as a receivable to offset the cash deficit (fronting of cash), which
results in the fund showing a deficit. In the longer-term, there will be no deficit; it's a shorter-view anomaly.
In the past, we've had to annually file deficit elimination plan for this fund because of the above circumstances, which
was always approved by Treasury, but took time and effort to do. We were encouraged by a change in the
requirements which mathematically resulted, in our interpretation, in our no longer needing to file deficit elimination
plans, so no plan was filed. As noted above, it turned out that our interpretation is not what Treasury had intended, but
they conceded that our interpretation was justified given the wording they had used, and they gave us a "pass", so to
speak, Because the deficit occurs only because of the mandated accounting (modified accrual) basis, and there is no
true deficit (special assessment collections will reimburse the fronting of cash) I have asked Treasury to reconsider and
clarify the requirements so that we will not have to continuing filing deficit elimination plans for this fund for the
reasons noted above. That request is still being reviewed by Treasury. If successful, Treasury may issue a state-wide
clarification and we'll no longer have to file deficit elimination plans. If it's not successful, we'll have to continue annual
deficit elimination plan filings because of that fund. Please note, that if my request for reconsideration of requirements
is unsuccessful, that does not preclude us from receiving approved status for the Qualifying Statement--the Qualifying
Statement requires that any deficit elimination plan receive Treasury approval before Qualifying Statement approval for
expedited bond issuance process can be granted. So, in the worst case, we'll have to continue filing and getting deficit
elimination plan approval for that fund before the annual Qualifying Statement can be filed, but it will not inhibit us
from getting Qualified status.
But once again, the issue for FY 2014 is resolved with our being granted "qualified status".
If you have any questions, please let me know.
Angela Bennett
Finance Director
City of Lansing
(517) 483-4511
angela.bennett@iansingmi.gov
From: DeLine, Jim
Sent: Friday, March 06, 2015 9:33 AM
To: Bennett, Angela
Cc: City Council
Subject: Some Questions RE CAFR
Angie: Please see the attached memo with some preliminary CAFR questions.
Thank you.
f �
}
d{ 'L 11
Jim DeLine
2
Appendix C -- Page 3 of 3
Jim.DeLine(a7lansingmi.gov
Internal Auditor
Voice: (517) 483-4159
Fax: (517) 483-7630
3
Appendix D
General Fund by Function
Page 1 of 1
FY 2013 FY 2014 Difference Growth (%)
General Fund Revenues
Taxes and Special Assessments 37,712,674 37,146,069 566,605) -1.5%
Income Taxes 29,850,755 31,450,913 1,600,158 5.4%
Licenses and Permits 1,509,402 1.508,133 1,269 -0.1%
intergovernmental 15,268,934 15,036,232 232,702) -1.5%
Charges for Services 8,310,415 8,348,581 38,166 0.5%
Fines and Forfeitures 2,452,124 2.315,597 136,527) -5.6%
Interest and Rents 33,498 49,134 15,636 46.7%
Contributions 16,237,403 20,715.882 4,478,479 27.6%
Other Revenues 86,769 196,380 109,611 126.3%
Total Revenues 111.461,974 116,766,921 5,304,947 4.8%
General Fund Expenses
Current Expenditures
General Government 20,930,446 18,149,864 2,780,582) -13.3%
Public Safety 61,999,850 66,701,402 4,701,552 7.6%
Public Works 8,908,673 10,095,380 1,186,707 13.3%
Highways and Streets
Recreation and Culture 6,629,218 7,741,209 1,111,991 16.8%
Other Functions 2,302,662 2,620,316 317,654 13.8%
Debt Service
Principal 1,191,325 1,462,295 270,970 22.7%
Interest 562,884 438,455 (124,429) -22.1%
Insurance costs 42,744
Total Expenses 102,567,802 107,208,921 4,641,119 4.5%
Revenues over (under) Expenses 8,894,172 9,558,000 663,828 7.5%
Other financing sources (uses)
Transfers in 365,000 385,000 20,000 5.5%
Transfers out (5,827,825) 9,503,151) 3,675,326) 63.1%
Proceeds on sale of capital assets 21,640 73,139 51,499 238.0%
Issuance of long-term debt 5,885,000
Pa mentto refunded bond escrow agent (6,015,112)
Total other financing sources (uses) 5,571,297 (9,045,012) (3,473,715) 62.4%
Net Change in Fund Balance 3,322,875 512,988 (2,809,887) -84.6%
Fund Balance, Beginning of Year 5,372,199 8,695,074
Fund Balance, End of Year 8,695,074 9,208,062 512,988 5.9%
Source: 2011 CAFR p. 38, 2014: CAFR p. 40
Appendix E
General Fund by Cost Center
Pago 1 of 1
FY 2013 FY 2014 Difference Growth
General Fund Revenues
Property Taxes 37,712,674 37,146,069 566,605 -1.5%
Income Taxes 29,850,755 31,450,913 1,600,158 5.4%
Licenses and Permits 1,509,402 1,508,133 1,269 -0.1%
Intergovernmental 15,268,934 15,036,232 232,702 -1.5%
Charges for services 8,310,415 8,348,581 38,166 0.5%
Fines and Forfeitures 2,452,124 2,315,597 136,527 -5.6%
Interest and Rents 33,498 49.134 15,636 46.7%
Contributions 16,237,403 20,715,882 4,478,479 27.6%
Other Revenues 86,769 196,380 109,611 126.3%
Total Revenues 111,461,974 116,766,921 5,304,947 4.8%
General Fund Expenses
General Government
Attorne 's Office 1,280,480 1,417.510 137,030 10.7%
City Clerk 848,513 906,432 57,919 6.8%
Council 481,827 613,970 132,143 27.4%
Courts 5,350,942 5,473,601 122,659 2.3%
Internal Audit 161,524 175,996 14,472 9.0%
Finance 6.769,201 4,506,989 2,262,212 -33.4%
Library Rental 155,374 154,737 637 -0.4%
LEPFA Support 1,136,634 1,208,780 72,146 6.3%
Human Resources 1,375,560 1.567,489 191,929 14.0%
Mayor 713,202 826,471 113,269 15.9%
Office of Community Media 303,067 336,702 33,635 11.1%
Planning!Neighborhood Development 2.354,122 961.187 1,392,935 -59.2%
Total General Government 20,930,446 18,149,864 2,780,582 -13.3%
Public Safety
Police 32,574,119 34,995,936 2,421,817 7.4%
Fire 29,425,731 31,705.466 2,279,735 7.7%
Total Public Safety 61.999,850 66,701,402 4,701,552 7.6%
Public Works 8,908,673 10,096,380 1,186,707 13.3%
Recreation and Culture 6.629,218 7,741,209 1,111.991 16.8%
Other Functions
Human Relations!Community Services 752,481 926,388 173.907 23.1%
Human Relations/Community Support 1,550,181 1,693,928 143,747 9.3%
Total Other Functions 2,302,662 2,620 316 317,654 13.8%
Debt Service
Principal 1,191,325 1,462,295
Interest. 562,884 438,455
Issuance Costs 42,744
Total Debt Service 1.796,953 1,900,750 103.797 5.8%
Total Expenses 102,567,802 107,208,921 4.641,119 4.5%
Revenues over(under)Expenses 8,894.172 9,558,000 663,828 7.5%
Other financing sources(uses)
Transfers in 365,000 385,000 20,000 5.5%
Transfers out 5,827.825 9,503,151 3,675,326 63.1%
Proceeds on sale of capital assets 21,640 73,139 51,499 238.0%
issuance of long-term debt 5,885,000
Payment to refunded bond escrow agent 6,015,112
Total other financing sources uses 5,571,297 9,045,012 3,473.715 62.4%
Net Change in Fund Balance 3,322,875 512,988 (2,809,887) -84.6%
Fund Balance Beginning of Year 5.372,199 8,695,074
Fund Balance,End of Year 8.695,074 9,208,062 512,988 5.9%
Source:2013:CAFR p.40-4138.2014:CAFR p.42-43
Note: Net change in Fund Balance for Fiscal Year 2015 does not include restricted Police&Fire Millage
dollars shown here as expenses per GASB standards and noted in the Attachment A email from interim
Finance Director Angela Bennett.
Appendix F
Revenue Sharing
Page 1 of 1
State Revenue Sharing to City of Lansing-- Constitutional
$7,$00,000 ----- --- — — - — —Budgeted
Received
$7,000,000 - - '- -- - _-------
$6,500,000 — --- -- — — — --- ---
2007 2008 2009 2010 2011 2012 2013 2014 2015
Fiscal Year
State Revenue Sharing Budgeted!Received by the City--Constitutional
Fiscal Year 2007 2008 2009 2010 2011 2012 2013 2014 2015
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 $8,673.685
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
State Revenue Sharing to City of Lansing--Statutory
$9,000,000
$8,000,000 - - -- — —
$7,000,000 --- - -- —
$5,000,000 - -
$5,000,000 — —-
$4,000,000 -------- - — —8udgeted
$3,000,000 -- — — —" —Received
$2,000,000 — ---
$1,000,000 — - -- —
$0
2007 2008 2009 2010 2011 2012 2013 2014 2015
Fiscal Year
State Revenue Sharing Budgeted/Received by the City--Statutory
Fiscal Year 2007 2008 2009 2010 2011 2012 2013 2014 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 $5,210,910
Received $8,349,634 $8,165,362 $8,165,369 $6,637,222 $6,503,286 $4,502,469 $4,824,123 $5,056,539
I State Revenue Sharing to City of Lansing--Total
$18,000,000
$16,000,000 — --
$14000,000
$12:000,000 - -
$10,000,000 —— --
$8,000,000 - - 8udgeted
$6,000,000 - - - —--- — -----
$4,000,000 —Received
$2,000,000 i — - ---- — --
$o -
2007 2008 2009 2010 2011 2012 2013 2014 2015
Fiscal Year
State Revenue Sharing Budgeted 1 Received by the City--Total
Fiscal Year 2007 2008 2009 2010 2011 2042 2013 2014 2015
Budgeted $16,389,823 $16,650,587 $16,133,084 $14,521,993 $14,298,127 $12,435,960 $12,752,048 $13,438,300 $14,084,595
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
Percent
Change 0.51% -2.87% -11.06% 0.00% -10.58% 3.87% 3.25%
Source:IFAS
Appendix G - Page 1 of 4
Ledger: GL GL Budgets and Actuals with Encumbranc, Fiscal Year: 20J4
Report Date: 06/30/2014 Fiscal Year-to-Datt Fiscal Period: 12
Obiect Description Budget Actual Encumbrance Balance
GENERAL FUND Fund: 101 Project: 00000
Revenues
402000 PROPERTY TAX LEVY 36,900,000.00 37,192,828.96 0.00 -292,82896
402004 TAXROLLADNSTMENTS-CHARG -1,200,000,00 -1,269,502.77 0.00 69,502.77
402005 REVENUE SHARING-DELTA -560,000.00 -650,246.41 0.00 90,246.41
402006 REVENUE SHARING-MERIDIAN -45,000.00 -53,677.00 0.00 8,677.00
402007 REVENUE SHARING-ALAIDON -106,000.00 -93,285.70 0.00 -12,714.30
402040 REVENUE SHARING-DEWITT TW3 0.00 -251,122.23 0.00 251,122.23
430000 CITY INCOME TAX 30,225,000,00 31,239,508.48 0.00 -1,014,503,48
444000 PAYMENTS IN LIEU OF TAXES 225,000.00 221,113.70 0.00 3,886.30
445000 PROPERTY TAX PENALTY AND 1T 10,000.00 10,755.21 0.00 -755.21
445010 TRANSFER PENALTY 55,000.00 27,800.00 0.00 27,200.00
445020 HOMESTEAD PENALTY FEE 5,500.00 10,518.19 0.00 -5,018.19
447001 INCOME TAX PENALTY&TNTERI 130,000.00 211,405.15 0.00 --81,405.15
448001 COLLECTION FEE 1,250,000.00 1,237,435.04 0.00 12,564.96
452000 AUCTIONEERS LICENSE 1,200.00 700.00 0.00 500.00
453000 AUCTION SALE LICENSE 0.00 0.00 0.00 0.00
454000 BOWLING ALLEY-POOLROOM L 1,500.00 80.00 0.00 1,420.00
455000 CABARET LICENSE 13,000.00 11,200.00 0,00 1,800.00
455001 LIQUOR LICENSE RENEWAL FEE i 3,000.00 0.00 0.00 3,000.00
456000 CLOSING OUT SALE LICENSE 200.00 50.00 0.00 150.00
457000 HEALTH CLUB/MASSAGE THERA 1,500.00 1,500.00 0.00 0,00
459001 FIREWORKS LICENSES 4,000.00 2,585.00 0.00 1,415.00
459002 FIREWORKS PERMITS 1,200.00 1,637.50 0.00 -437.50
463000 PEDDLERS LICENSE 3,000.00 4,055.00 0.00 -1,055.00
465000 RUBBISH HAULER LICENSE 1,200.00 2,005,00 0.00 -805.00
466000 SECOND HAND DEALER LICENSE 4,000.00 5,000.00 0.00 -1,000.00
467000 VEHICLES FOR HIRE 2,800.00 2,410.00 0.00 390.00
468000 TRAILER FEES 23,000.00 21,697.70 0.00 1,302.30
469000 SHOW LICENSE 3,500.00 1,275.00 0.00 2,225.00
469050 PASSPORT FEES 12,000.00 L6,993.96 0.00 -4,993.96
470000 TRANSFER FEES -CLASS C LICEN 7,400.00 2,900.00 0.00 4,500.00
471000 CABLE TV-FRANCHISE FEE 1,350,000.00 I,362,397.95 0.00 -12,397.95
481000 BUILDING MOVER LICENSE I00.00 0.00 0.00 100.00
482000 PLUMBING LICENSE REGISTRATI 16,000.00 16,400.00 0.00 -400.00
489000 SEWER CLEANER LICENSE 1,500.00 1,600.00 0.00 -100.00
491000 SIGN ERECTOR LICENSE 3,500.00 5,000.00 0.00 -1,500.00
492000 VEHICLE WRECKER LICENSE 11,000.00 0.00 0.00 11,000.00
497508 DEMOLITION CONTRACTOR LICE 3,500.00 3,425.00 0.00 75.00
497515 SEWER PERMITS 50,000.00 6,131.88 0.00 43,868.12
497522 SITE PLAN INSPECTION/REVIEW 10,000.00 2I,150.00 0.00 -11,150.00
497523 SPECIAL LAND USE PERMIT FEES 3,500.00 4,520.00 0.00 -1,020.00
497524 OTHER PLANNCNG PERMIT FEES 3,000.00 11850.00 0.00 1,150.00
497526 NONPROFIT RECOGNITION LICET 500.00 500.00 0.00 0.00
497600 RIGHT OF WAY PERMIT(PUB SVC 1,000.00 0.00 0.00 1,000.00
497601 UTILITY PERMIT FEE-PUBLIC SV 1,000.00 -600.00 0.00 1,600.00
497604 MDOT PERMIT 1,000.00 2,220.00 0.00 -1,220.00
497605 DRIVE APPROACH/SIDEWALK PEI 15,000.00 9,448.25 0.00 5,551.75
568001 SALES TAX-CONSTITUTIONAL 9,614,150,00 8,573,988.00 0.00 40,162.00
568002 SALES TAX- STATUTORY 4,824,150.00 5,056,539.00 0.00 -232,389.00
570000 LIQUOR LICENSE FEE 80,000.00 71,262.40 0.00 8,737.60
575000 FIRC PROTECTION STATE OWNEI 100,000.00 0.00 0.00 100,000.00
575001 BAD DRIVER STATUTE 950,000.00 1,283,256.97 0.00 -333,256.97
575300 STATE REIMB -EUCTIONS 0.00 51,185.80 0.00 -51,185.80
LJscy: .IDL-'LJNF Page: I Cm-rent Date: 03/03/2015
Report: 003_HUDACTRV Current Time: 16:28:14
Appendix G - Page 2 of 4
Ledger: G> GL Budgets and Actuals with Eucumbranci Fiscal Year: 2014
Report Date: 06/30/2014 IFiseal Year-to-Date Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
605001 DOWNTOWN-GM 120,000.00 95,170.19 0.00 24,829.81
607001 JACKSON NATIONAL LIFE 260,000.00 219,712.61 0.00 40,287.39
607002 GM DELTA TWP 610,000.00 431,424.08 0.00 178,575.92
607003 DEWITT TOWNSHIP 425 REVENUI 0.00 17,145.23 0.00 -17,145.23
608000 BOARD OF APPEALS FEES 3,000,00 2,610.00 0.00 390.00
609002 NSF CHECK RETURN FEES 1,000.00 2,655.00 0.00 -1,655.00
614000 SOIL EROSION CONTROL FILING 1, 40,000.00 37,000.00 0.00 3,000.00
615101 ACT 285 FILING FEES 700.00 250.00 0.00 450.00
615104 CHARGING OF PRINTS 1,600.00 1,245.00 0.00 355.00
615105 DEMOLITION CAP-OFF 9,000.00 8,985.00 0.00 15.00
616000 REZONING PETITION FEES 2,500,00 5,300.00 0.00 -2,800,00
616100 PILOT APPLICATION FEE 1,500.00 0.00 0.00 1,500.00
6I6104 HISTORIC DESIGNATION FEE 1,000.00 0.00 0.00 1,000,00
617000 REfMBURSEMENTS-REIMB OF IN 2,205,000.00 2,255,996.00 0.00 -50,996.00
617200 GRANT ADMIN 57,000.00 52,220.64 0.00 4,779.36
617301 FOI REQUESTS -LAW DEPT 8,000.00 5,947.65 0.00 2,052.35
629000 MULT DWELL INSP CODE COMP 250,000.00 135,347.00 0.00 114,653.00
628010 RESIDENTIAL INSP CODE COMP 350,000.00 593,185.00 0.00 -243,185.00
629000 MULT DWELL REG CODE COMPLI 100,000.00 9,800.00 0.00 90,200.00
629010 RESIDENT'L REG CODE COMPLIA- 250,000.00 292,775.00 0.00 -42,775.00
633000 POLICE ACCIDENT REPORT FEES 20,000.00 9,953.00 0.00 10,047.00
633001 POLICE DEPT FALSE ALARMS 20,000.00 18,720.00 0.00 1,290.00
633002 PBT TESTING 20,000.00 14,200.00 0.00 5,800.00
633010 POLICE CENTRAL RECORD FEES 5,000.00 4,604.00 0.00 396.00
6330I2 POLICE MISCELLANEOUS 2,500.00 2I,150.00 0.00 -18,650.00
633013 LICENSE TO PURCHASE 4,000.00 645.00 0.00 3,355.00
633014 BACKGROUND CHECK 5,000.00 4,03I.00 0.00 969.00
633015 TOWING FEES ABANDONED/EvEPC 30,000.00 20,862.05 0.00 9,137.95
633020 FOLA RECORD RETRIEVAL 2I,000.00 18,217.76 0.00 2,782.24
633025 FEES SSCC (CLASSES,BLDG RENT 30,000.00 55,120.08 0.00 -25,120.08
633030 WARRANT PROCESSING FEE I2,000,00 9,943.00 0.00 2,057.00
633040 GENERAL FINGERPRINTING 15,000.00 1I,919.00 0.00 3,081.00
634000 FIRE AMBULANCE SERVICES 3,792,700,00 3,001,889.56 0.00 790,8I0.44
634002 FIRE TRAINING PROD REVENUES 4,100.00 1,287.33 0.00 2,812.67
634003 HAZM.AT COST RECOVERY 5,000.00 2,344.96 0.00 2,655.04
634006 BURN PERMITS 20,000.00 27,725.00 0.00 -7,725.00
634007 FIRE PREVENTION 49,700.00 51,006.50 0.00 -1,306.50
634009 LIQUOR LICENSE INSPECTION 800.00 0.00 0.00 800.00
634301 FIRE INSPECTION FEE 500.00 0.00 0.00 500.00
634302 FIRE FALSE ALARM FEE 0.00 1,750.00 0.00 -1,750.00
635000 ADMIN FEES CODE COMPLIANCE 1,I00,000.00 761,202.00 0.00 338,798.00
635001 ZONING VERIFICATI0N FEE 400.00 225.00 0.00 175.00
635010 CLAIMS &JUDGEMENTS-NU I SAN -50,000.00 -53,101.31 0.00 3,101.31
638020 PARKS & REC GROUNDS EQUIPM 0.00 -0.00 0.00 0.00
638900 PUBLIC SERVICE WORK FOR OTH 2O,000.00 -4,695.73 0.00 24,695.73
638903 SNOW CLEARING ORDINANCE 5,000.00 3,724.00 0.00 1,276.00
643100 ABANDONED AUTO AUCTION 10,000.00 7,507.00 0.00 2,493.00
645001 ABSENTEE VOTER LISTS 800.00 122.05 0.00 677.95
645003 CANDIDATE FILING FEES 700.00 0.00 0.00 700.00
64600I PHOTOCOPY FEES 200.00 2.50 0.00 197.50
646002 NOTARY SERVICE 500.00 340.00 0.00 160.00
647000 FIRE DEPARTMENT- SALE OF MA 500.00 748.00 0.00 -248.00
647020 CODE COMPLIANCE COPIES 200.00 80.00 0.00 120.00
648020 FEES-ONLINE DISCOUNT 0.00 -16,491.36 0.00 16,491.36
User: JDF� .IN1 Page_ 2 Current Dale: 03/03r2015
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Appendix G - Page 3 of 4
Ledger: GL GL Budeets and Actuals with Encumbrance Fiscal Year: 2014
Report Date: 06/30/2014 Fiscal Year-to-Dat+ Fiscal Period: 12
Object Description Bud2ct Actual Encumbrance Balance
648120 FEES-LDRPROGRAMS & OTHER-I 23,000.00 30,027.83 0.00 -7,027.83
648121 FEES INDEPENDENT INSTRUCTOI 36,000.00 34,209,16 0.00 1,790.84
648130 FEES LDR PRO GRAMS &OTHER C 25,000.00 21,209,03 0.00 3,790.97
648131 FEES INDEPENDENT INSTRUCTOI 13,000.00 10,042.10 0.00 2,957.90
648140 FEES LDR PROGRAMS &OTHER 10,000.00 11,161.72 0.00 -1,161.72
648141 FEES INDEPENDENT INSTRUCTOI 9,000.00 6,145.50 0.00 2,854.50
648210 FEES BASEBALL ADULT TEAM 14,000.00 20,310.00 0.00 -6,310.00
648215 FEES BASEBALL YOUTH TEAM 2,000.00 200.00 0.00 1,800.00
648216 FEES BASEBALL YOUTH INDIVID 20,000,00 21,799.18 0.00 -1,799.18
648220 FEES BASKETBALL ADULT TEAM 0.00 0.00 0.00 0.00
648221 FEES BASKETBALL ADULT INDIV 2,400,00 2,120.00 0.00 280.00
648226 FEES BASKETBALL YOUTH IND 2,500,00 2,009.80 0.00 490.20
648230 FEES FLAG FOOTBALL TEAM 1,500.00 0.00 0.00 1,500.00
648231 FEES FLAG FOOTBALL INDIVIDU, 8,000.00 7,728.00 0.00 272.00
648240 FEES FLOOR HOCKEY TEAM 13,000.00 9,539.53 0.00 3,460,47
648250 FEES SOFTBALL ADULT TEAM 49,200.00 40,402,00 0.00 8,798.00
648251 FEES SOFTBALL ADULT INDIVIDI 41,210.00 30,197.00 0,00 11,013.00
648255 FEES SOFTBALL YOUTH TEAM 6,290.00 3,195.00 0,00 3,095.00
648256 FEES SOFTBALL YOUTH INDWID] 400.00 770.00 0.00 -370.00
648260 FEES SOFTBALL SENIORS TEAM 1,000.00 315.00 0.00 685.00
648261 FEES SOFTBALL SENIORS INDIVII 500.00 490.00 0.00 10.00
648276 FEES SOCCER YOUTH 1NDIVIDUA 20,000.00 25,610.45 0.00 -5,610.45
648281 FEES TENNIS LEAGUE INDIVIDU,6 1;200.00 1,030.00 0.00 170.00
648290 VOLLEYBALL TEAM 2,000.00 2,168.00 0.00 -168.00
648291 FEES VOLLEYBALL INDIVIDUAL 2,100.00 1,575.00 0.00 525.00
648300 FEES BASKETBALL CAMP 700.00 0.00 0.00 700.00
648320 INFLATABLE RENTAL 12,000.00 14,120.00 0,00 -2,120.00
648335 FEES ICE SKATING ADULT HOCK] 0.00 50.00 0.00 -50.00
648340 FEES KIDS CAMP 45,200,00 27,258.00 0.00 17,942.00
648350 MARINA REVENUE 15,000.00 13,100.00 0.00 1,900,00
648360 FEES SENIOR CITIZEN PROGRAM; 2,000.00 3,360.15 0.00 -1,360.15
649370 FEES SOCCER CAMP 6,000.00 5,265.00 0.00 735.00
648380 FEES SPECIAL EVENTS 8,200.00 6,777.25 0,00 1,422.75
648390 FEES SWIM POOL LESSONS 500.00 341.00 0.00 159.00
648401 NAT 7UNIOR TENNIS PROGRAM 26,000.00 23,074.00 0,00 2,926.00
648402 TENNIS-F,W, SP, LESSONS 2,500.00 0.00 0.00 2,500.00
648410 FEES THERAPEUTIC RECREATIOT 3,900.00 4,390.27 0.00 -490.27
649420 FEES TRIPS NON-CATEGORIZED 0,00 -40,00 0.00 40.00
648600 FEES TURNER DODGE HISTORY C 3,000.00 871.00 0.00 2,129.00
648620 FEES TURI\IER DODGE INTER PRO 4,000.00 2,030.50 0.00 1,969,50
648640 FEES TURNER DODGE SCOUT BAl 2,200.00 445.00 0.00 1,755.00
648650 FEES TURNER DODGE SPECIAL E' 3,000.00 666.00 0.00 2,334.00
648800 SCHOOL ENRICHMENT PROG 5,000.00 1,721.00 0.00 3,279.00
648890 SCHOOL AQUATICS PROG 23,000,00 12,628.00 0.00 10,372.00
649001 RENT NON-CATAGORIZED 10,000.00 20,391.00 0.00 -10,391.00
649011 RENT ATHLETIC FIELD PRACTICE 9,000.00 8,673.00 0.00 327.00
649012 RENT ATHLETIC FIELD TOURNAA 6,500.00 1,643.00 0.00 4,857.00
649020 RENT BLDG FENNER NATURE C 0.00 -165.00 0.00 165.00
649022 RENT BLDG FOSTER C C 25,000.00 25,899.35 0.00 -898.35
649024 RENT BLDG GIER CC 8,000.00 7,951,50 0.00 48.50
649026 RENT BLDG KINGSLEY CC 7,000.00 16,680.02 0.00 -9,680.02
649030 RENT BLDG SCOTT HOUSE 0,00 28,197.58 0.00 -28,197.58
649032 RENT BLDG TURNER DODGE HOI, 10,000.00 3,848,00 0.00 6,152.00
649050 RENT PARK ADADO RIVERFRONI 4,000.00 4,200.00 0.00 -200.00
User: ,IDL-',LINE Page: , CurrcntDate: 03.%03;2015
Report: 003_DUDAC"1'RV Current Tune: 16:2$;14
Appendix G - Page 4 of 4
Ledger: Gt GL Budgets and Actuals with Encumbranc, Fiscal Year; 2014
Report Date: 06/30/2014 Fiscal Year-to-Dab Fiscal Period: t2
Object Description Budget Actual Encumbrance Balance
649052 RENT PARK COOLEY GARDENS 1,900.00 1,860.00 0.00 40.00
649054 RENT PARK FRANCES 14,000,00 14,880.00 0.00 -880.00
649055 RENT PARK GRAND RIVER 15,000.00 15,530.00 0.00 -530.00
649056 RENT PARK MOORES 1,000.00 1,200.00 0.00 -200,00
649062 RENT HUNTER PARK PAVILLION 0.00 970.00 0.00 -970.00
649063 SHUBEL GREENHOUSE LEASE RE 300.00 1,040.00 0.00 -740.00
649066 RENT PARK WASHINGTON 1,000.00 910.00 0.00 90.00
649100 RENT SHOWMOBILE 7,500.00 5,975.00 0.00 t,525.00
650100 SALE OF ADVERTISING 1,000.00 0.00 0.00 1,000.00
655000 FINES AND FORFEITURES I0,500.00 11,132.80 0.00 -632.80
657000 OUIL FEES 0.00 21.25 0.00 -21.25
657102 PROSTITUTION VEHICLE SEIZURI 3,000.00 500.00 0.00 2,500.00
658001 CODE VIOLATIONS 300.00 0.00 0.00 300.00
666100 DISTRICT COURT FINES &FORFE: 2,581,600.00 2,301,921.02 0.00 279,678.98
666233 OWI FIRE DEPT COST RECOVERY 0.00 2,021.75 0.00 -2,021,75
667000 RENTAL INCOME 0.00 19,713.92 0.00 -19,713.92
670000 INTEREST INCOME 20,000.00 1,147.96 0.00 18,852.04
670801 INTEREST ON SPECIAL ASSESSMI 40,000.00 28,271,80 0.00 11,728.20
673000 SALE OF FIXED ASSETS 5,000.00 10,855.66 0.00 -5,855.66
673100 SALE OF REAL PROPERTY 0.00 58,270.00 13,348.00 -71,618.00
673501 SALE OF PROPERTY - POLICE AU( 3,000.00 4,013.70 0.00 -1,0I3.70
674100 BD. OF W&L-RETURN OF EQUI`I 20,700,000.00 20,608,093.00 0.00 91,907.00
675000 DONATIONS/CONTRIBUTIONS-PR 22,953.95 33,584.80 0.00 -10,630.85
675003 DONATIONS- PARKS DEPT 10,000.00 38,538.87 0.00 -28,538.87
675006 MAYOR'S RIVERWALK 13,000.00 9,000.00 0.00 4,000.00
675012 DONATIONS-POLICE 9,399.00 8,696.00 0.00 703.00
675021 DONATIONS- FIRE SAFETY HOUS 0.00 5,857.59 0.00 -5,857.59
675381 DONATIONS-FIREWORKS 0.00 4,100.00 0.00 -4,100.00
675382 DONATIONS - KIDS CAMPS 2,000.00 3,600.00 0.00 -1,600.00
675383 DONATIONS-NEIGHBORHOOD C 5,000.00 4,4I 1.40 0.00 588.60
676001 EXCESS INSURANCE-WORK COA 0.00 2,210.00 0.00 -2,210.00
678100 TREASURER- CASH OVER/SHORI 0.00 23.21 0.00 -23.21
678200 PARKS DEPARTMENT-CASH OVI 0.00 8,810.49 0.00 -8,8I0.49
679100 FROM FUND BALANCE -550,182.00 0.00 0.00 -550,182,00
680000 MISCELLANEOUS REVENUE 100,000.00 162,840.19 0.00 -62,840.19
680102 4%PENALTY ON SPECIAL ASSES' 100.00 0.00 0.00 100.00
680104 PAY PHONE COMMISSIONS 30,000.00 21,473.23 0.00 8,526.77
680201 LPD RESTITUTIONS 2,000.00 1,023.82 0.00 976.I8
696410 OPERATING TRANSFER-4I0 FUN 85,000.00 85,000.00 0.00 0.00
699902 EQUITY TRANSFER- SEWAGE SY 300,000.00 300,000.00 _ _ 0.00 0.00
Revenue: 116,406,170,95 116,812,820.20 � 13,348.00 w -419,997.25
Expense: 0.00 0.00 0.00 0.00
Net: I16,406,170.95 116,812,820.20 I3,348.00 -419,997.25
CODE COMPLIANCE Fund: 101 Project: 00000
Revenues
629010 RESIDENT'L REG CODE COMPLIA: 0.00 0,00 0.00 0.00
Revenue: 0.00 0.00 0.00 W 0.00
Expense: 0.00 0.00 0.00 0.00
Net: 0.00 0.00 0.00 0.00
User: JDEI_INF Page: 4 Current Dafe: 0 310 312 0 1
Repo rt: 003 RUDAC'tKV Currcnr,finie: 16:28:14
Appendix H - Page 1 of 5
—"gcr: "i City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12
Obiect Description Budget. Actual Encumbrance Balance
GI-Key 1012101 CITY COUNCIL-GENERAL
Fund: 101 Cost Center: 112101 Project: 00000
Expenditure Accounts
702000 SALARIES 252,542.00 246,583.01 0.00 5,958.99
Total: 252,542.00 246,583.01 0.00 5,958.99
GL Key 1012120 INTERNAL AUDIT
Fund: 101 Cost Center: 112120 Project: 00000
Expenditure Accounts
702000 SALARIES 93,200.00 78,161.30 0.00 15,038.70
Total: 93,200.00 78,161.30 0.00 15,038.70
GL Key 1012300 MAYOR
Fund: 101 Cost Center: 172300 Project: 00000
Expenditure Accounts
702000 SALARIES 317,600,00 326,727.91 0.00 -9,127.91
Total: 317,600.00 326,727.91 0.00 -9,127.91
GL Key 1012310 OFFICE OF COMMUNITY MEDIA
Fund: 101 Cost Center: 172310 Project: 00000
Expenditure Accounts
702000 SALARIES 101,686.00 105,503.42 0.00 -3,817.42
Total: 101,686.00 105,503.42 0.00 -3,817.42
GL Key 1012400 CITY CLERK
Fund: 10t Cost Center. 172400 Project: 00000
Expenditure Accounts
702000 SALARIES 302,237.00 228,587.49 0.00 73,649.51
Total: 302,237.00 228,587.49 0.00 73,649.51
GL Key 1012601 PLANNING& M JMC DEV- ADM]
Fund: 101 Cost Center: 172601 Project: 00000
Expenditure Accounts
702000 SALARIES 99,000.00 153,018.48 0.00 -54,018.48
Total: 90,000.00 153,018.48 0.00 -54,018.48
GI-Key 1012610 CODE COMPLIANCE
Fund: 101 Cost Center: 172610 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 1012620 PLANNING
Fund: 101 Cost Center: 172620 Project: 00000
Expenditure Accounts
702000 SALARIES 161,303.00 194,918.06 0.00 -33,615.06
Total: 161,303.00 194,918.06 0.00 -33,615.06
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: JDELINE Page: 1 Current Date: 03/04/2015
Report: 002_BUDACTXP Current Time: 13:28:38
Appendix H — Page 2 of 5
Ledger: llr City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Obiect Description Budget Actual Encumbrance Balance
GL Ivey 1012710 FINANCE OPERA I IONS
Fund: 101 Cost Center: 172710 Project: 00000
Expenditure Accounts
702000 SALARIES 331,897.00 260,452.69 0.00 71,444.31
Total: 331,897.00 260,452.69 0.00 71,444.31
GL Key 1012720 ASSESSOR
Fund: 101 Cost Center: 172720 Project: 00000
Expenditure Accounts
702000 SALARIES 730,422.00 673,216.84 0.00 57,205.16
Total: 730,422.00 673,216.84 0.00 57,205.16
GL Key 1012730 TREASURY/INCOME TAX
Fund: 101 Cost Center. 172730 Project: 00000
Expenditure Accounts
702000 SALARIES 588,571.00 542,374.17 0.00 46,196.83
Total: .� 588,571.00 542,374.17 0.00 46,196.83
GL Key 1012800 PERSONNEL
Fund: 101 Cost Center: 172800 Project: 00000
Expenditure Accounts
702000 SALARIES 529,600,00 481,371.95 0.00 48,228.05
Total: 529,600.00 481,371.95 0.00 48,228,05
GL Key 1012900 LAW
Fund: 101 Cost Center: 172900 Project: 00000
Expenditure Accounts
702000 SALARIES 623,699.00 473,452.37 0.00 150,246.63
Total: 623,699.00 473,452.37 0.00 150,246.63
GL Key 1013130 INFORMATION TECHNOLOGY
Fund: 101 Cost Center: 173130 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 1013140 F3UfLb1NG MAINTENANCE
Fund: 101 Cost Center: 173140 Project: 00000
Expenditure Accounts
702000 SALARIES 397,415.00 403,928.98 0.00 -6,513.98
Total: 397,415.00 403,928.99 0.00 -6,513.98
GL Key 1013201 POLICE-ADMIN
Fund: 101 Cost Center:343201 Projeet: 00000
Expenditure Accounts
702000 SALARIES 502,131.00 402,585.12 0.00 99,545.88
Total: 502,131.00 402,585.12 0.00 99,545.88
GL Key 1013212 POLICE-HUMAN RESOURCES
Fund: 101 Cost Center:343212 Project: 00000
Expenditure Accounts
702000 SALARIES 216,115.00 147,763.30 0.00 68,351.70
Total: 216,115.00 147,763.30 0.00 68,351.70
User: JDELINE Page: 2 Current Date: 03/0 412 0 1 5
Report: 002_BUDACTXP Current Time: 13:28:38
Appendix H - Page 3 of 5
Ledger: GI City of Lansing Fiscal Ycar: 2014
Report Date: 06/30/20H GL Expenditure Budgets and Actuals with Encumbranc Fiscal Period: 12
Ohiect Description Budffet Actual Encumbrance Balance
GL Key 1013221 POLICE-CENTRAL SERVICES
Fund: 101 Cost Center: 343221 Project: 00000
Expenditure Accounts
702000 SALARIES 240,164.00 135,962.49 0.00 104,201.51
Total: 240,164.00 135,962.49 0.00 104,201.51
GL Key 1013222 RADIO LA3
Fund: 101 Cost Center:343222 Project: 00000
Expenditure Accounts
702000 SALARIES 129,582.00 89,649.77 0.00 39,932.23
Total: 129,582.00 89,649.77 0.00 39,932.23
GL Key 1013224 DETENTION
Fund: 101 Cost Center: 343224 Project: 00000
Expenditure Accounts
702000 SALARIES 1,379,232.00 1,243,349.31 0.00 135,882.69
Total: 1,379,232.00 1,243,349.31 � 0.00 133,882.69
GL Key 1013225 PROPERTY& SUPPLIES ~.�
Fund: 101 Cost Center. 343225 Project: 00000
Expenditure Accounts
702000 SALARIES 162,017.00 131,036.78 0.00 30,930.22
Total: 162,017.00 131,086.78 i 0.00 T 30,930.22
GL Key 1013240 INVESTIGATIONS DIVISION
Fund: 101 Cost Center: 343240 Project: 00000
Expenditure Accounts
702000 SALARIES 2,240,144.00 2,351,589.29 0.00 111,44429
Total: 2,240,144.00 2,3 51,5 98.29 0.00 -111,444.29
GL Key 1013251 PATROL BUREAU
Fund: 101 Cost Center: 343251 Project: 00000
Expenditure Accounts
702000 SALARIES 8,222,272.00 7,560,742.69 0.00 661,529.31
Total: 8,222,272.00 7,560,742.69 0.00 661,529.31
GL Key 1013501 FIRE ADMIN
Fund: 101 Cost Center: 343501 Project: 00000
Expenditure Accounts
702000 SALARIES 414,963.00 353,659.53 0.00 61,303.47
Total: 414,963.00 353,659.53 0.00 61,303.47
GL Key 1013510 MAINTENANCE ALARM
Fund: 101 Cost Center: 343510 Project: 00000
Expenditure Accounts
702000 SALARIES 258,418.00 260,568.65 0.00 -2,150.65
Total: 258,419.00 260,568.65 0.00 2,150.65
GL Key 1013520 SUPPRESSION
Fund: 101 Cost Center: 343520 Project: 00000
Expenditure Accounts
702000 SALARIES 10,167,844.00 9,865,462.51 0.00 302,381.49
Total: IT167,844,00 9,865,462-51 0.00 302,381.49
User: 1DELFNE Pagc: 3 Current Date: 03/04/2015
Report: 002_BUDACTXP Current Time: 13:28:38
Appendix H - Page 4 of 5
Leugcr: City of Lansing Fiscal Year: 2014
Report Dare: 06/30/20t4 GL Expenditure Budgets and Actuals with Encumbram fiscal Period: 12
Obiect Description Budget Actual Encumbrance Balance
GL Key 1013530 PREVENTION
Fund: 101 Cost Center: 343530 Project: 00000
Expenditure Accounts
702000 SALARIES 292,513.00 265,962.37 0.00 26,550.63
Total: 2-92,513:00 265,962.37 0.00 26,550.63
GL Key 1013535 CODE COMPLIANCE
Fund: 101 Cost Center: 343535 Project: 00000
Expenditure Accounts
702000 SALARIES 799,384.00 637,743.48 0.00 161,640.52
Total- 799,384.00 637,743.48 0.00 161,640.52
GL Key 1013540 TRAINING
Fund: 101 Cost Center:343540 Project: 00000
Expenditure Accounts
702000 SALARIES 176,614.00 153,613.21 0.00 23,000.79
Total: 176,614.00 153,613.21 0.00 23,000.79
GL Key 1013580 EMERGENCY SERVICES
Fund: 101 Cost Center:343580 Project: 00000
Expenditure Accounts
702000 SALARIES 110,504.00 66,108.66 0.00 44,395.34
Total: 110,504.00 66,109.66 0.00 44,395.34
GL Key 1013611 OPERATIONS &MAINTENANCE i
Fund: 101 Cost Center:453611 Project: 00000
1 xpenditnre Accounts
702000 SALARIES 33,514.00 37,035.84 0.00 -3,521.84
Total: 33,514.00 37,035.84 0.00 -3,521.84
GL Key 1013612 SIDEWALKS-SNOW&ICE
Fund: 101 Cost Center:453612 Project: 00000
Expenditure Accounts
702000 SALARIES 2,674.00 3,431.39 0.00 -757.39
Total: 2,674.00 3,431,39 0.00 -757.39
GL Key 1013615 STORM SEWER MAINTENANCE
Fund. 101 Cost Center:453615 Project: 00000
Expenditure Accounts
702000 SALARIES 21,638.00 17,079.70 0.00 4,558.30
Total: 21,638.00 17,079.70 0.00 4,558,30
GL Key 1013618 ALLEY MAINTENANCE
Fund: 101 Cost Center: 453618 Project: 00000
Expenditure Accounts
702000 SALARIES 1,929.00 1,610.90 0.00 318.10
Total: 1,929.00 1,610.90 0.00 318.10
GL Key 1013620 MISCELLANEOUS TRASH PICK-U
Fund: I0I Cost Center: 453620 Project: 00000
Expenditure Accounts
702000 SALARIES 3,858.00 3,221.80 0.00 636.20
Total: 3,859.00 3,221.80 0.00 636.20
Uscr: ]DELINE Page: 4 Current Date: 03/04/2015
Report: 002_BUDACTXP Current Time: 1328:38
Appendix H — Page 5 of 5
City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
GL Key 1013621 PROPERTY MAINTENANCE
Fund: 101 Cost Center:453621 Project: 00000
Expenditure Accounts
702000 SALARIES 500.00 417.73 0.00 82.27
Total: 500.00 417.73 - - 0.00 82.27
GL Key 1012500 HUMAN RELATIONS
Fund: 101 Cost Center: 672500 Project: 00000
Expenditure Accounts
702000 SALARIES 386,455.00 367,329.79 0.00 19,125.21
Total: 386,455.00 367,329.79 0.00 19,125.21
GL Key 1013810 BUSINESS&MGT DIV
Fuud: 101 Cost Center: 783810 Project: 00000
Expenditure ACCOunts
702000 SALARIES 331,454.00 333,644.70 0.00 -2,190.70
Total: 331,454.00 333,644.70 0.00 -2,190.70
GL Key 0182195000 ICE STORM CLEANUP PARKS
Fund: 101 Cost Center: 783821 Project: 95000
Expenditure Accounts
702000 SALARIES 0.00 7,285.47 0.00 -7,285.47
Total: 0.00 7,285.47 0.00 -7,285.47
GL Key 1013821 FORESTRY
Fund: 101 Cost Center: 783821 Project: 00000
Expenditure Accounts
702000 SALARIES 86,818.00 61,468.20 0.00 25,349.80
Total: 86,818.00 61,468.20 0.00 25,349.80
GL Key 1013822 GROUNDS &LANDSCAPE MAIM
Fund: 101 Cost Center. 783822 Project: 00000
Expenditure Accounts
702000 SALARIES 52,823.00 55,121.71 0.00 -2.298.71
Total: 52,823 00 55,121.71 0.00 -2,298.71
GL Key 1013830 LEISURE& SPECIAL REC DIV
Fund: 101 Cost Center: 783830 Project: 00000
Expenditure Accounts
702000 SALARIES 68,988.00 73,014.05 0.00 -4,026.05
Total: 68,988:00 73,014.05 0.00 -4,026.05
GL Key 1013831 CON MZ_7NITY CENTERS
Fund: 101 Cost Center: 783831 Project: 00000
Expenditure Accounts
702000 SALARIES 386,321.00 357,472.71 0.00 28,848.29
Total. 386,321.00 357,472.71 0.00 28,848.29
GL Key 1013832 LIFETD,4E SPORTS
Fund: 101 Cost Center: 783832 Project: 00000
Expenditure Accounts
702000 SALARIES 112,967.00 110,488.06 0.00 2,478.94
Total: 112,967.00 110,488.06 0.00 2,478.94
Total for Fund: 101 31,331,008.00 29,262,764.88 0.00 2,068,243.12
User: 1DELINE Page: 5 Current Date: 0 310 4/2 0 1 5
Report: 002_BUDACTXP Current Time: 13:28:39
Appendix I - Page 1 of 25
Ledger: GL City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbranl Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
GL Key 1012101 CITY COUNCIL - GENERAL
Fund: 101 Cost Center. 112101 Project: 00000
Expenditure Aecount5
702000 SALARIES 252,542.00 246,583.01 0.00 5,958,99
712000 LONGEVITY 500.00 0.00 0.00 500.00
715300 FRINGE BENEFITS -FIXED 154,686.00 150,103.45 0.00 4,582.55
715400 FRINGE BENEFITS- VARIABLE 34,300.00 42,170.67 0.00 -7,870.67
741000 MISCELLANEOUS OPERATING 38,000.00 24,083.97 0,00 13,916.03
741200 PROMOTION 3,000.00 2,611.44 0.00 38&56
741223 COUNCILMEMBLR WOOD 2,000.00 2,023.40 0.00 -23.40
741227 COUNCIL MEMBER JEFFRIES 2,000.00 863.33 0.00 1,136.67
741229 COUNCILMI_MBERDUNBAR 2,000.00 2,139.76 0.00 -139.76
741231 COUNCILMEMBERQUR,NEY 2,000.00 2,138.33 0.00 -138.33
741234 COUNCILMEMBER ROBINSON 1,500,00 1,742.63 0.00 -242.63
741235 COUNCILMEMBER YORKO 1,500,00 1,643.18 0,00 -143.18
741236 COUNCILMEMBER HOUGHTON 1,500.00 1,685.41 0.00 -185.41
741237 COUNCILMEMBER WASHINGTON 2,700.00 1,805.00 0.00 895.00
741238 COUNCILMEMBER BROWN-CLARKE 0.00 1,154,00 0.00 -1,154.00
741246 MARTIN LUTI4ER 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 7,500.00 4,700.00 0.00 2,800.00
743050 TEMPORARY IIELP-CONTRACTUAL 13,000.00 4,083.75 0.00 8,916.25
743720 INFORMATION TECHNOLOGY ALLOC 58,550.00 58,550.00 0.00 0.00
744110 UTILITIES -CITY HALL 28,360.00 45,856.56 0.00 -17,496.56
744200 TELEPHONE 12,300.00 11,531.34 0.00 768.66
747000 TRAINING 2,000.00 1,061.37 0.00 938.63
748000 INSURANCE&BONDS 6,651.00 5,940.78 0.00 710.22
977000 EQUIPMENT 5,000.00 0.00 0.00 5,000.00
Total: 634,589.00 613,971.38 0.00 20,617.62
GL Key 1012120 INTERNAL AUDIT
Fund: 101 Cost Center: 112120 Project: 00000
Expenditure Accounts
702000 SALARIES 93,200.00 78,161.30 0.00 15,038.70
712000 LONGEVITY 1,500.00 1,200.00 0.00 300.00
715300 FRINGE BENEFITS-FIXED 72,344.00 69,355.25 0.00 2,988.75
715400 FRINGE BENEFITS - VARIABLE 10,255.00 18,367.52 0.00 -8,112.52
741000 MISCELLANEOUS OPERATING I'500,00 640.99 0.00 859.01
743720 INFORMATION TECHNOLOGY ALLOC 5,320.00 5,320.00 0.00 0.00
744200 TELEPHONE 0.00 783.56 0.00 -783.56
748000 INSURANCE &BONDS 2,575.00 2,166.58 0.00 408.42
Total: 186,694.00 175,995.20 0.00 10,698.80
GL Key 1012200 COURTS
Fund: 101 Cost Center: 132200 Project: 00000
Expenditure Accounts
992200 BUDGET CONTROL 5,513,057.00 5,295,230.94 0.00 227,926.06
User: IllLL1nL'_ Page: I Current Date: 03/03/2015
Reporl: 002_L3UDACT\P Curreuf"1'iinc: 16:27:37
Appendix I - Page 2 of 25
Ledger: GL City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encurnbrane Fiscal Period: 12
Obiect Description Budget Actual _Encumbrance Balance
Total 5,513,057.00 5,285,230.94 0.00 227,826.06
GL Key 1012220 CIRCUIT COURT
Fund: 101 Cost Center: 132220 Project: 00000
Expenditure Accounts
745100 BUILDING RENTAL 130,000.00 185,179.51 0.00 -55,179.51
748000 INSURANCE&BONDS 3,750.00 3,189.66 0.00 560.34
Total: 133,750.00 188,36917 0.00 -54,619.17
GL Key 1012300 MAYOR '^
Fund: 101 Cost Center: 172300 Project: 00000
Expenditure Accounts
702000 SALARIES 317,600.00 326,727.91 0.00 -9,127.91
707000 TEMPORARY HELP 85,000.00 79,826.90 0.00 5,173.10
712000 LONGEVITY 1,200.00 1,200.00 0.00 0.00
715300 FRINGE BENEFITS -FIXED 237,322.00 207,526.19 0.00 29,795.81
715400 FRINGE BENEFITS - VARIABLE 66,761.00 80,996.85 0.00 -14,235.85
741000 MISCELLANEOUS OPERATING 55,000.00 68,183.91 0.00 -13,183.91
741200 PROMOTION 500.00 490.00 0.00 10.00
743720 INFORMATION TECHNOLOGY ALLOC 26,610.00 26,610.00 0.00 0.00
744110 UTILITIES - CITY HALL 8,500.00 11,315.59 0.00 -2,815.59
744200 TELEPHONE I4,500.00 12,541.93 0.00 1,958,07
745200 EQUIPMENT RENTAL 200,00 3,653.55 12,432,78 -I5,886.33
748000 INSURANCE&BONDS 6,747.00 7,397,40 0.00 -650.40
Total: 819,940.00 826,470,23 12,432.78 T .18,96101
GL Key 1012310 OFFICE OF COMMUNITY MEDIA
)Fund: 101 Cost Center: I72310 Project: 00000
Expenditure Accounts
702000 SALARIES 101,686.00 105,503.42 0.00 -3,817.42
707000 TEMPORARY HELP 70,000.00 74,821.86 0.00 -4,821.86
712000 LONGEVITY 1,200.00 1,200.00 0.00 0.00
715300 FRINGE BENEFITS -FIXED 105,312.00 101,290.34 0.00 4,021.66
715400 FRINGE BENEFITS - VARIABLE 30,231.00 30,614.04 0.00 -383.04
741000 MISCELLANEOUS OPERATING I5,000.00 10,335.03 0.00 4,664.97
743720 INFORMATION TECHNOLOGY ALLOC 10,640.00 10,640.00 0.00 0.00
744200 TELEPHONE 0.00 272.46 0.00 -272.46
748000 INSURANCE& BONDS 2,6I I.00 2,026.28 0.00 584.72
Total: 336,680.00 336,703.43 0.00 -23.43
GI-Key 10I2400 CITY CLERIC T
Fund: 101 Cost Center: 172400 Project: 00000
Expenditure Accounts
702000 SALARIES 302,237.00 228,587.49 0.00 73,649,51
706400 WAGES- ELECTION INSPECTOR 80,000.00 78,275.88 0.00 I,724.12
707000 TEMPORARY HELP 5,000.00 39,751.22 0.00 -34,751.22
708000 OVERTIME- SALARY 6,000.00 7,470.19 0.00 -1,470.19
712000 LONGEVITY 2,000.00 800.00 0.00 1,200.00
715300 FRINGE BENEFITS -FI.XED 242,602.00 232,765.18 0.00 9,836.82
715400 FRINGE BENEFITS - VARIABLE 74,496.00 60,097.49 0.00 14,398.51
User:,01-1.1 E Page: 2 Current Date: 03iO3/2015
Report: 002_S:J DAC'TXP Current Timi,: 16:27:37
Appendix I - Page 3 of 25
Ledger: GL City of Lansing Fiscal Year: 2014
Report Date: 0613 0/2 0 1 4 GL Expenditure Budgets and Aetuals with Eneumbrant Fiscal Period: 12
Object Description Bud et Actual Encumbrance Balance
741000 MISCELLANEOUS OPERATING 85,000.00 118,905.04 0.00 -33,905.04
741010 SPECIAL ELECTION 45,000.00 45,326.16 0.00 -326.16
741200 PROMOTION 2,500.00 1,332.00 0.00 1,168.00
741500 ADVERTISING/PUBLISHING 15,000.00 13,458.79 0.00 1,541.21
743720 INFORMATION TECHNOLOGY ALLOC 31,930.00 31,930.00 0.00 0.00
744110 UTILITIES -CITY HALL 24,000.00 33,123.53 0.00 -9,123.53
744200 TELEPHONE 9,000.00 6,309.32 0.00 2,690,68
748000 INSURANCE& BONDS 7,202.00 8,301.28 0.00 -1,099.28
977000 EQUIPMENT 100.00 0.00 0.00 100.00
Total: 932,067.00 906,433.57 0.00 r 25,633.43
GL Key 1012601 PLANNING&MUNIC DEV-ADM]
Fund: 101 Cost Center: 172601 Project: 00000
Expenditure Accounts
702000 SALARIES 99,000.00 153,018.48 0.00 -54,018.48
712000 LONGEVITY 800.00 800.00 0.00 0.00
715300 FRINGE BENEFITS- FIXED 123,997.00 104,775.90 0.00 19,221.10
715400 FRINGE BENEFITS- VARIABLE 19,825.00 31,286.10 0.00 -11,461.10
741000 MISCELLANEOUS OPERATING 16,500.00 25,906.19 0.00 -9,406.19
742100 FUEL 3,220.00 1,355.23 0.00 1,864.77
743720 INFORMATION TECHNOLOGY ALLOC 75,840.00 75,840.00 0.00 0.00
744000 UTILITIES 0.00 4.87 0.00 -4.87
744200 TELEPHONE 22,000.00 22,072.84 0.00 -72.84
745200 EQUIPMENT RENTAL 15,324.00 15,324.00 0.00 0.00
747000 TRAINING 2,000.00 0.00 0.00 2,000.00
748000 INSURANCE&BONDS 68,356.00 68,323.52 0.00 32.48
963002 NEIGHBORHOOD GRANT PROGRAM 20,000.00 20,000.00 0.00 0.00
Total: 466,862.00 518,707,13 J ~ 0.00 -51,845,13
GL Key L012610 CODE COMPLIANCE
Fund: 101 Cost Center: 172610 Project: 00000
Expenditure Accounts
702000 SALARIES 0.00 0.00 0.00 0.00
708000 OVERTIME- SALARY 0.00 0.00 0.00 0.00
715400 FRINGE BENEFITS -VARIABLE 0.00 0.00 0.00 0.00
741000 MISCELLANEOUS OPERATING 0.00 549.00 0.00 -549.00
743000 CONTRACTUAL,SERVICES 0.00 0.00 1,725.00 -1,725.00
744200 TELEPHONE 0.00 46.03 0.00 -46.03
747000 TRAINING 0.00 0.00 0.00 0.00
Total 0.00 595.03 1,725.00 -2,320.03
GL Key 1012620 PLANNING
Fund: 101 Cost Center. 172620 Project: 00000
Expenditure Accounts
702000 SALARIES 161,303.00 194,918.06 0.00 -33,615.06
712000 LONGEVITY 2,620.00 3,700.00 0.00 -1,080.00
715300 FRINGE BENEFITS -FIXED 187,979.00 179,654.14 0.00 8,324.86
715400 FRINGE BENEFITS -VARIABLE 28,220.00 47,675.07 0.00 -19,455.07
741000 MISCELLANEOUS OPERATING 3,500.00 9,083.60 0.00 -5,583.60
User: JDEUNL Page: 3 Current Dale: 03 10 3120 15
Report: 002_L3UDA('1-\P Current Time: 16:27:37
Appendix I - Page 4 of 25
Ledger: GL City of Lansing Fiscal Year: 2014
Report Date: 06/M2014 GL Expenditure Budgets and Actuals with Encumbram riscal Period: 12
Obiect Description Budget Actual Encumbrance Balance
742000 SL)PPLIES 4,500.00 6,854.45 0.00 -2,354.45
Total: 388,122.00 441,885.32 0.00 -53,763.32
GL Key 1012650 DEVELOPMENT
Fund: 101 Cost Center: 172650 Project: 00000
Expenditure Accounts
702000 SALARIES 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
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 331,897.00 260,452.69 0.00 71,444.31
707000 TEMPORARY HELP 15,000.00 156,234,53 0.00 -141,234.53
708000 OVERTIME- SALARY 0.00 342.12 0.00 -342.12
712000 LONGEVITY 5,780,00 2,200.00 0.00 3,580.00
715300 FRINGE BENEFITS- FIXED 478,282.00 464,522,03 0.00 13,759.97
715400 FRINGE BENEFITS - VARIABLE I34,194.00 60,224.32 0.00 73,969.68
741000 MISCELLANEOUS OPERATING 75,000.00 58,127.46 0.00 16,872.54
741810 DUES & SUBSCRIPTIONS 25,000,00 39,706.00 0.00 -14,706.00
743000 CONTRACTUAL, SERVICES 120,000,00 30,500.00 0.00 89,500.00
743200 AUDIT FEES 70,000.00 104,600.00 0.00 -34,600.00
743720 INFORMATION TECHNOLOGY ALLOC 58,550,00 58,550.00 0.00 0.00
744110 UTILITIES-CITY HALL 37,000.00 50,226.19 0.00 -13,226.19
744200 TELEPHONE 10,000.00 10,782.72 0.00 -782.72
747000 TRAINING 3,000.00 1,428.30 0.00 1,571.70
748000 INSURANCE&BONDS 18,883.00 20,272.71 0,00 -1,389,71
Total: 1,382,586.00 1,3I8,169.07 0.00 64,416.93
GL Key I012720 ASSESSOR
Fund: 101 . Cost Center: 172720 Project: 00000
Expenditure Accounts
702000 SALARIES 730,422.00 673,216.84 0.00 57,205.16
706300 WAGES -BOARD OF REVIEW 4,000.00 2,778.83 0.00 1,221.17
712000 LONGEVITY 11,600.00 10,800.00 0.00 900.00
715300 FRINGE BENEFITS -FIXED 635,670.00 621,195.45 0.00 14,474.55
715400 FRINGE BENEFITS -VARIABLE I92,424.00 I50,613.26 0.00 41,810.74
741000 MISCELLANEOUS OPERATING 50,000,00 39,484,86 398.11 10,117.03
741840 TRANSPORTATION 6,000.00 4,092.36 0.00 1,907.64
743720 INFORMATION TECHNOLOGY ALLOC 63,870.00 63,870.00 0.00 0.00
744110 UTILITIES -CITY HALL 23,000,00 38,763.88 0.00 -15,763.88
744200 TELEPHONE 12,500.00 4,170.40 0.00 8,329.60
747000 TRAINING 5,000.00 4,92).09 0.00 78.91
748000 INSLRANCE&BONDS 13,890.00 I5,143.70 0.00 -1,253.70
Total: 1,748,376.00 I,629,050.67 - 398,11 118,927.22
GL Key 1012730 TREASURY/INCOME TAX
Fuld: 101 Cost Center: 172730 Project: 00000
User: JDLLINL- Page: 4 Currear Date: 03iO3/2015
Report: 002_BL)DAc rm Current Time: 1627:37
Appendix 1 - Page 5 of 25
Ledger: Gl City of Lansing Fiscal Year: 2014
)deport Date: 06/30/2014 GL Expenditure Budgets and Actuals with Enenmbran( Fiscal Period: 12
Object Description Budzet. Actual Encumbrance Balance
Expenditure Accounts
702000 SALARIES 588,571,00 542,374.17 0,00 46,196.83
706400 WAGES -ELECTION INSPECTOR 0.00 0.00 0.00 0.00
707000 TEMPORARY HELP 5,000.00 55,016.34 0.00 -50,016.34
708000 OVERTIME- SALARY 2,000.00 186.60 0.00 1,813.40
712000 LONGEVITY 8,800.00 8,800.00 0.00 0.00
715300 FRINGE BENEFITS- FIXED 473,138.00 460,589.76 0.00 12,548.24
715400 FRINGE BENEFITS- VARIABLE 168,689.00 135,932.93 0.00 32,756.07
741000 MISCELLANEOUS OPERATING 20,000.00 31,316.68 11,321.07 -22,637.75
741100 POSTAGE 78,000.00 78,470,25 0.00 -470.25
741401 PRINTING&FORMS 25,000,00 20,704.64 281.15 4,014.21
742100 FUEL 100.00 34.78 0,00 65.22
743000 CONTRACTUAL SERVICES 50,000.00 69,939.17 0.00 -19,939.17
743050 TEMPORARY HELP-CONTRACTUAL 2,500.00 35,327.80 0.00 -32,827.80
743150 INCOME TAX SERVICES 0.00 0.00 0.00 0.00
743720 INFORMATION TECHNOLOGY ALLOC 69,190.00 69,190.00 0.00 0.00
744110 UTILITIES - CITY HALL 20,000.00 33,607.63 0.00 -13,607.63
744200 TELEPHONE 9,000.00 5,353.77 0.00 3,646.23
745200 EQUIPMENT RENTAL 500.00 147.00 0.00 353.00
747000 TRAINING 2,500.00 2,852.70 0.00 -352.70
748000 INSURANCE &BONDS 9,400.00 9,925.28 0.00 -525.28
Total: 1,532,388.00 1,559,769.50 11,602.22 -38,983.72
GL Key 1012800 PERSONNEL M l
Fund: 101 Cost Center: 172800 Project: 00000
Expenditure Accounts
701666 RESIDENCY INCENTIVE PROGRAM 0.00 -979.96 0.00 979.96
702000 SALARIES 529,600.00 481,371.95 0.00 48,228.05
707000 TEMPORARY HELP 0.00 26,554.65 0.00 -26,554.65
708000 OVERTIME- SALARY 0.00 1,656.37 0.00 -I,656.37
712000 LONGEVITY 5,580.00 6,000.00 0.00 -420.00
715100 PARKING SUBSIDY 284,000.00 302,786,00 0.00 -I8,786.00
715200 BUS SUBSIDY 5,000.00 3,890.25 0.00 1,109.75
715300 FRINGE BENEFITS-FIXED 407,002.00 390,752.49 0.00 16,249.5I
715400 FRINGE BENEFITS- VARIABLE 114,307.00 94,905.82 0.00 19,401.18
741000 MISCELLANEOUS OPERATING 42,000.00 38,134.60 0.00 3,865.40
741870 EMPLOYEE RECOGNITION 11,000.00 10,791.00 0.00 209.00
742100 FUEL 300.00 3.90 0.00 296.10
743000 CONTRACTUAL SERVICES 85,000.00 I9,600.26 0.00 65,399.74
743500 MEDICAL SERVICES 26,000.00 31,185.97 0.00 -5,I85.87
743720 INFORMATION TECHNOLOGY ALLOC 47,900.00 47,900.00 0.00 0.00
744110 UTILITIES- CITY HALL 17,000.00 22,570.74 0.00 -5,570.74
744200 TELEPHONE 7,000.00 9,038.74 0.00 -2,038.74
745200 EQUIPMENT RENTAL 859.00 0.00 0.00 859.00
747000 TRAIN NTG 23,000.00 58,843.44 0.00 -35,843.44
748000 INSURANCE &BONDS 10,295.00 I1,921.76 0.00 -1,626.76
Total: 1,615,843.00 I,556,927.88 0.00 58,915.12
ilscr: JDFLINL Page: 5 Current Date: 03/03/2015
Report: 002 BUDnC'TX) Currcal Time: 16.27:37
Appendix I - Page 6 of 25
Ledger: GL City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbranc Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
GI-Key 1012801 LABOR RELATIONS
Fund: 10J Cost Center: 172801 Project: 00000
Expenditure Accounts
747310 EDUCATION REIMB-TEAMSTER&E 2,000.00 1,722.00 0.00 278.00
747320 EDUCATION REIMB-FOP NS 500.00 500.00 0.00 0.00
747330 EDUCATION REF 4B- FOP S 500.00 0.00 0.00 500.00
747340 EDUCATION REIMB -UAW 1,000.00 1,565.00 0.00 -565.00
747350 EDUCATION REIMB- IAFF 4,000.00 6,773.50 0.00 -2,773.50
Total: 8,000.00 I0,560.50 0.00 -2,560,50
GI-Key 1012900 LAW
Fund: 101 Cost Center: 172900 Project: 00000
Expenditure Accounts
702000 SALARIES 623,699.00 473,452,37 0.00 150,246.63
707000 'TEMPORARY HELP 6,000.00 135,558.2I 0.00 -129,558.2I
712000 LONGEVITY 5,100.00 4,600.00 0.00 500.00
715300 FRINGE BENEFITS- FIXED 549,891.00 529,006.07 0.00 20,884.93
715400 FRINGE BENEFITS -VARIABLE 150,431.00 97,721.89 0.00 52,709.11
741000 MISCELLANEOUS OPERATING 13,000.00 20,917.78 0.00 -7,917.78
741883 LIBRARY L8,500.00 23,598.97 0.00 -5,099.97
741889 COURT FILING FEES & COSTS 2,500.00 2,126.20 0.00 373.80
742000 SUPPLIES 5,500.00 8,607.73 507.I4 -3,614.87
743000 CONTRACTUAL SERVICES 4,000.00 0.00 0.00 4,000.00
743050 TEMPORARY HELP-CONTRACTUAL 0.00 16,963.19 0.00 -I6,963.I9
743720 INFORMATION TECHNOLOGY ALLOC 53,220.00 53,220.00 0.00 0.00
744110 UTILITIES-CITY HALL 20,000.00 35,377.10 0.00 -15,37TI0
744200 TELEPHONE 3,800,00 5,577.34 0.00 -1,777.34
747000 TRAINING 1,500.00 900.00 0.00 600.00
748000 INSURANCE&BONDS 9,392.00 9,884.31 0.00 -492.31
Total: 1,466,533.00 1,417,511.16 507.14 48,514-70
GL Ivey 1013130 INFORMATION TECHNOLOGY
Fund: 101 Cost Center: 173130 Project: 00000
Expenditure Accounts
702000 SALARIES 0.00 0.00 0.00 0.00
707000 TEMPORARY HELP 0.00 0.00 0.00 0.00
708000 OVERTIME-SALARY 0.00 0.00 0.00 0.00
715400 FRINGE BENEFITS-VARIABLE 0.00 0.00 0.00 0.00
741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00
741890 SOFTWARE 0.00 0.00 6,105.00 -6,105.00
741990 BARDWARU MAINTENANCE 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 6,105.00 -6,105.00
GL Key 1013140 BUILDING MAINTENANCE
Ftmd: 101 Cost Center: 173140 Project: 00000
Expenditure Accounts
702000 SALARIES 397,415.00 403,928.98 0.00 -6,513.98
User: IDELINE Page: 6 Cm-renl Dale: 03/03/2015
Report: 002_UUDACTXI' Current Time: I6:27 37
Appendix I - Page 7 of 25
Ledger: ct City of Lansing Fiscal Year: 2014
Report Datc: 06/30/2011 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: l2
Obiect Description Budaet Actual Encumbrance Balance
702302 SHIFT PREMIUM 2,486.00 2,218.91 0.00 267.09
706000 HOURLY WAGES 479,246.00 408,284.59 0.00 70,961.41
708000 OVERTIIVLE- SALARY 94,386.00 114,763.07 0.00 -20,377.07
712000 LONGEVITY 23,700.00 22,700.00 0.00 1,000.00
715300 FRINGE BENEFITS- FIXED 967,524.00 936,525.47 0.00 30,998.53
7.15400 FRINGE BENEFITS - VARIABLE 287,331.00 250,517.87 0.00 36,813.13
74.1000 MISCELLANEOUS OPERATING 38,200.00 36,350.14 0.00 1,849.86
742000 SUPPLIES 37,100.00 34,801.03 0.00 2,298.97
742100 FUEL 12,302.00 12,574.46 0.00 -272.46
743000 CONTRACTUAL SERVICES 434,680.00 450,202.33 17,354.05 -32,876.38
743720 INFORMATION TECHNOLOGY ALLOC 95,800.00 95,800.00 0.00 0.00
744110 UTILITIES -CITY HALL 14,100.00 15,281.87 0.00 -1,181.87
744120 UTILITIES-MIL AFFAIRS SITE 73,753.00 40,637.65 0.00 33,115.35
744130 UTILITIES -HAZEL STREET 24,460.00 29,989.92 0.00 -5,529.92
744200 TELEPHONE 18,805.00 12,788.27 0.00 6,016.73
745200 EQUIPMENT RENTAL 92,732.00 82,838.50 0.00 -106.50
746000 REPAIR&MAINTENANCE 0.00 3,567.56 0.00 -3,567.56
746100 BUILDING MAINTENANCE 0.00 0.00 0.00 0.00
746400 UNSCHEDULED MAINTENANCE 392,000.00 467,577.08 65,002.00 -140,579.08
746401 SCHEDULED MAINTENANCE 40,478.00 9,042.54 0.00 31,435.46
746500 PREVENTIVE MAINTENANCE 9,347.00 23,395.79 0.00 -14,048.79
747000 TRAINING 2,500.00 -404.00 0.00 2,904.00
748000 INSURANCE&BONDS 70,271.00 78,595.22 0.00 -8,324.22
Total: 3,598,616.00 �,531,977.25 92,356.05 -15,717.30
GL Key 1013901 GENERAL FUND ADMIN- OP
Fund: 101 Cost Center: 173901 Project: 00000
Expenditure Accounts
701001 ESTIMATED ATTRITION 0.00 0.00 0.00 0.00
741700 CLAIMS&.IUDGEMENTS 0.00 0.00 0.00 -0.00
743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00
745100 BUILDING RENTAL 155,000.00 154,737,34 0.00 262.66
748000 INSURANCE&BONDS 0.00 0.00 0.00 0.00
Total: 155,000 00 �154,737.34 0.00 262.66
GL Key 1013201 POLICE-ADMIN Y _
Fund: 101 Cost Center: 343201 Project: 00000
Expenditure Accounts
702000 SALARIES 502,131.00 402,585.12 0.00 99,545.88
702302 SHIFT PREMIUM 0.00 340.00 0.00 -340.00
706000 HOURLY WAGES 0.00 7,919.58 0.00 -7,919.58
707000 TEMPORARY HELP 0.00 59,414.34 0.00 -59,414.34
708000 OVERTIME- SALARY 9,000.00 15,725.80 0.00 -6,725.80
708101 SPECIAL OVERTIME 50,000.00 32,142.26 0.00 17,857.74
708103 OVERTIME-PROBLEM SOLVING 26,774.00 0.00 0.00 26,774.00
712000 LONGEVITY 8,400.00 7,600.00 0.00 800.00
715300 FRINGE BENEFITS-FIXED 484,537.00 469,102.14 0.00 15,434.86
715400 FRINGE BENEFITS -VARIABLE 125,931.00 90,437.00 0.00 35,494.00
User: JDELfNE Page: 7 Currcut Datc: 03/03/2015
Report: 002_BIIDAC rxP current,rime: 16:27:37
Appendix I - Page 8 of 25
Ledger: UL City of Lansiuq Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
717100 ALLOWANCE- GUN 1,000.00 1,109.76 0.00 -109.76
717200 ALLOWANCE- CLOTHING 4,380.00 4,244.63 0.00 135.37
717300 ALLOWANCE-DRYCLE.AN 45,000.00 47,823.72 1,176.29 -4,000.01
741000 MISCELLANEOUS OPERATING 30,800.00 38,683.11 260.00 -8,143.11
741880 DONATIONS/CONTRIBUTIONS 0.00 6,356.55 0.00 -6,356.55
741892 DONATIONS-GUN BUY BACK 680.00 0.00 0.00 680.00
741893 DONATIONS-GANG RESISTANCE 8,400.00 0.00 0.00 8,400.00
741894 PRINTS FOR LIFE 1,000.00 0.00 0.00 1,000.00
742000 SUPPLIES 59,000.00 56,258.66 0.00 2,741.34
742100 FUEL 360,000.00 314,778.99 0.00 45,221.01
743000 CONTRACTUAL SERVICES 64,950.00 79,963.97 1,478.94 -16,492.91
743050 TEMPORARY HELP-CONTRACTUAL 0.00 53,917.43 0.00 -53,917.43
743720 INFORMATION TECHNOLOGY ALLOC 793,000.00 793,000.00 0.00 0.00
744110 UTILITIES -CITY HALL 140,000.00 182,555.28 0.00 -42,555.28
744200 TELEPHONE 150,000.00 186,684.06 0.00 -36,684.06
744201 DEPARTMENT COMMUNICATIONS 11,000.00 7,600.00 0.00 3,400.00
744212 POLICE-FIRING RANGE 26,712.00 26,864.73 0.00 -152.73
744222 POLICE-RADIO LAB 14,022.00 21,195.15 0.00 -7,173.15
744251 POLICE-N PRECINCT 45,872.00 54,609.98 0.00 -8,737.98
745100 BUILDING RENTAL 360,554,00 360,553.12 0.00 0.88
745200 EQUIPMENT RENTAL 1,105,31 L00 1,115,703.00 0.00 -10,392.00
746000 REPAIR&MAINTENANCE 30,000.00 9,741.72 0.00 20,258.28
747000 TRAINING 10,000.00 20,554.99 0.00 -10,554.99
748000 INSURANCE&BONDS 273,268.00 361,385.87 0.00 -88,117.87
--------------
Total: 4,741,722.00 4,828,950.96 2,915.23 -90,044.19
GL Key 1013212 POLICE-HUMAN RESOURCES
Fund: 101 Cost Center: 343212 Project: 00000
Expenditure Accounts
702000 SALARIES 216,115.00 147,763.30 0.00 68,351.70
702302 SHIFT PREMIUM 0.00 4&94 0.00 -48.94
708000 OVERTIME- SALARY 3,000.00 1,690.48 0.00 1,309.52
712000 LONGEVITY 4,000.00 2,400.00 0.00 1,600.00
715300 FRINGE BENEFITS- FIXED 201,883.00 196,155.98 0.00 5,727.02
715400 FRINGE BENEFITS- VARIABLE 44,382.00 36,944.22 0.00 7,437.78
717100 ALLOWANCE-GUN 750.00 554.46 0.00 195.54
717200 ALLOWANCE- CLOTHING 2,960.00 1,507.37 0.00 1,452.63
741000 MISCELLANEOUS OPERATING 12,850.00 21,867.18 0.00 -9,017.18
Total: 485,940.00 408,931.93 0,00 77,009.07
GL Key 1013213 POLICE FIRING RANGE
Fund: 101 Cost Center:343213 Project: 00000
Expenclituae Accounts
741000 MISCELLANEOUS OPERATING 80,799.00 65,179.67 16,417.40 -798.07
746000 REPAIR&MAINTENANCE 0.00 210.00 0.00 -210.00
Total: 80,799.00 65,389.67 16,417.40 -1,008.07
GL Kcy 1013221 POLICE-CENTRAL SERVICES
Fund: 101 Cost Center:343221 Project: 00000
User: JDFUNF Page: 8 Current Date: 03!03/2015
Report: 002_Bl1DAC'f XP Current'1'ime: 16',27;17
Appendix I - Page 9 of 25
i,euger: UL City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram fiscal Period: 12
Object Description Budp_et Actual )Encumbrance Balance
Expenditure Accounts
702000 SALARIES 240,164.00 135,962.49 0.00 104,201.51
707000 TEMPORARY HELP 221,850.00 198,837.00 0.00 33,013.00
708000 OVERTU E- SALARY 3,000.00 435.90 0.00 2,564.10
712000 LONGEVITY 5,200.00 3,200.00 0.00 2,000.00
715300 FRINGE BENEFITS -FIXED 246,603.00 237,388.44 0.00 9,214.56
715400 FRINGE BENEFITS - VARIABLE 54,177.00 39,502.55 0.00 14,674,45
741000 MISCELLANEOUS OPERATING 25,925.00 26,345.69 3,921.36 -4,342.05
742000 SUPPLIES 0.00 0.00 0.00 0.00
742600 UNIFORMS 146,714.00 I52,021.32 1,547.55 -6,854.87
742650 CENTRAL SUPPLIES 39,150,00 33,726.79 0.00 5,423.21
743050 TEMPORARY HELP-CONTRACTUAL 0.00 77,158.43 0.00 -77,158.43
977101 EQUIPMENT<55,000 0.00 4,999.96 0.00 -4,999.96
Total: 9$2,7 83.00 899,578.57 5,468.91 77,735.52
GL Key 1013222 RADIO LAB
Fund: 101 Cost Center:343222 Project: 00000
Expenditure Accounts
702000 SALARIES 129,582.00 89,649.77 0.00 39,932.23
707000 TEMPORARY HELP 0.00 0.00 0.00 0,00
708000 OVERTIME- SALARY 10,000.00 14,558.34 0.00 -4,558.34
712000 LONGEVITY 1,200.00 400.00 0.00 800.00
715300 FRINGE BENEFITS -FIXED 118,191.00 113,531.62 0.00 4,659.38
715400 FRIINTGE BENEFITS - VARIABLE 36,372.00 26,376.35 0,00 9,995.65
741000 MISCELLANEOUS OPERATING 127,287.00 118,510.55 0.00 8,776.45
746000 REPAIR& MAINTENANCE 42,000.00 36,764.85 0.00 5,235,15
977000 EQUIPMENT 0.00 620.25 0.00 -620,25
977101 EQUIPMENT<55,000 0.00 0.00 0.00 0.00
Total: 464,632.00 400A 1 J.73 0,00 64,220.27
GL Key I013224 DETENTION
Fitnd: 101 Cost Center:343224 Project: 00000
Expenditure Accounts
702000 SALARIES 1,379,232.00 1,243,349.31 0.00 135,882.69
702302 SHIFT PREMIUM 13,500.00 12,031,37 0.00 1,468.63
707000 TEMPORARY HELP 0.00 15,380.00 0.00 -15,380.00
708000 OVERTIME- - SALARY 125,000.00 280,302.95 0.00 -155,302.95
712000 LONGEVITY 27,200.00 24,400.00 0,00 2,800.00
715300 FRINGE BENEFITS -FIXED 1,406,804.00 1,359,634.64 0.00 47,169.36
715400 FRINGE BENEFITS - VARIABLE 426,869.00 357,949.66 0.00 68,9I9.34
717100 ALLOWANCE- GUN 2,250.00 2,450.00 0.00 -200,00
741000 MISCELLANEOUS OPERATING 32,406.00 25,743.13 I,598.54 5,064.33
977101 EQUIPMENT<55,000 7,200.00 0.00 450.51 6,749.49
Total: 3,420,461.00 3,321,24I.06 2,049.05 97,170.89
GL Key 1013225 PROPERTY& SUPPLIES
Fund: I01 Cast Center: 343225 Project: 00000
Expenditure Accounts
702000 SALARIES 162,017.00 131,086.78 0.00 30,930.22
User: .DHANr Pare: 9 Current Date: D3/0 312 0 1 5
Report: 002_Sl_IUACTXP Current`'ime_ 16:27:37
Appendix I - Page 10 of 25
Ledger: (A. City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Ohiect Description Budget Actual Encumbrance Balance
702302 SHIFT PREMIUM 0.00 163.00 0.00 -168.00
707000 TEMPORARY HELP 0.00 15,539.40 0.00 -15,539.40
708000 OVERTIME- SALARY 3,000.00 4,747.09 0.00 -1,747.09
712000 LONGEVITY 1,600.00 2,000.00 0.00 -400.00
715300 FRINGE BENEFITS -FIXED 171,169.00 165,982.35 0.00 5,186.65
715400 FRINGE BENEFITS - VARIABLE 55,803.00 40,205.90 0.00 15,597.10
717100 ALLOWANCE-GUN 500.00 550.00 0.00 -50.00
Total: 394,089,00 360,279.52 0.00 33,809.48
GL Key L013240 INVESTIGATIONS DIVISION
Fnnd: 101 Cost Center: 343240 Project: 00000
Expenditure Accounts
702000 SALARIES 2,240,144.00 2,351,588.29 0.00 -111,444.29
702302 SHIFT PREMIUM 7,500.00 13,935.37 0.00 -6,435.37
708000 OVERTIME- SALARY 195,000.00 367,138.80 0.00 -172,133.80
712000 LONGEVITY 41,200.00 46,000.00 0.00 -4,800.00
715300 FRINGE BENEFITS - FIXED 2,159,505.00 2,063,154.89 0.00 96,350.11
715400 FRINGE BENEFITS - VARIABLE 641,899.00 629,355.01 0.00 12,543.99
717100 ALLOWANCE- GUN 7,750.00 10,002.66 0,00 -2,252.66
717200 ALLOWANCE- CLOTHING 56,850.00 61,488.21 0.00 -4,638.21
741000 MISCELLANEOUS OPERATING 9,050.00 10,438.32 0.00 -1,388.32
741011 POLICE-UNIFORM PAT MISC&OP-D 7,030.00 7,36S.18 0.00 -338.18
741012 POLICE-UNIFORM PAT MISC&OP-S 10,240.00 6,837.96 0.00 3,402.04
741820 EVIDENCE 7,500.00 5,291.90 0.00 2,208.10
744201 DEPARTMENT COMMUNICATIONS I J,000.00 7,600.00 0.00 3,400.00
746000 REPAIR&MAINTENANCE 10,200.00 12,435.55 450.51 -2,696.06
977000 EQUIPMENT 5,200.00 5,249.50 0.00 -49.50
977101 EQUIPMENT<$5,000 0.00 2,263.93 0.00 -2,263.93
Total: 5,410,068.00 5,600,148.57 450.51 -190,531.08
GL Key 0125196001 CONTAMINATION CLEANUP
Fund: 101 Cost Center: 343251 Project: 96001
Expenditure Accounts
708000 OVERTIME- SALARY 0.00 47.62 0.00 -47.62
715400 FRINGE BENEFITS - VARIABLE 0.00 1.29 0.00 -1.29
717200 ALLOWANCE-CLOTHING 0.00 0.74 0.00 -0.74
Total: 0.00 49.65 0.00 -49.65
GL Key 1013251 PATROL BUREAU
Fund: 101 Cost Center: 343251 Project: 00000
Expenditure Accounts
702000 SALARIES 8,222,272.00 7,560,742.69 0.00 661,529.31
702302 SHIFT PREMIUM 93,780.00 93,160.00 0.00 10,620.00
708000 OVERTEVIE - SALARY 524,000.00 639,110.81 0.00 -115,110.81
712000 LONGEVITY 138,000.00 115,600.00 0.00 22,400.00
715300 FRINGE BENEFITS-FIXED 9,053,439.00 9,795,678.38 0.00 257,759.62
715400 FRINGE BENEFITS-VARIABLE 2,025,281.00 1,728,644.82 0.00 296,636.18
717100 ALLOWANCE- GUN 36,500.00 36,561.64 0.00 -61.64
717200 ALLOWANCE- CLOTHING 2,350.00 2,595.65 0,00 -245.65
Uscr: 1Drl.INE Pnre: 10 Current Date: 03I03!201
Report: 002 BUDACT\P Current Time: 16:27:37
Appendix I - Page 11 of 25
Ledger: GI City of Lanshia Fiscal Year: 20t4
Report Datc: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbran( Fiscal Period: 12
Obiect Description Budtet Actual Encumbrance Balance
741000 MISCELLANEOUS OPERATING 0.00 1,139,81 0.00 -1,139,81
741013 POLICE-UNIFORM PAT MISC& OP-K 21,650.00 40,254.02 0.00 -18,604.02
742000 SUPPLIES 0.00 0.00 0.00 0.00
743000 CONTRACTUAL SERVICES 0.00 1,278.48 0.00 -1,278.48
746000 REPAIR&MAINTENANCE 87,140.00 77,868.87 0.00 9,271.13
977000 EQUIPMENT 0.00 22,200.00 0.00 -22,200.00
977101 EQUIPMENT<S5,000 0.00 0.00 0.00 0.00
992204 CONTINGENCY- CONCESSIONS -700,000.00 0.00 0.00 -700,000.00
Total: 19,504,411.00 19,104,835.17 0.00 399,575.83
GL Key 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: U UtI 0.00 0:00 0.00
GL Key 1013501 FIRE ADMIN '
Fund: 101 Cost Center: 343501 Project: 00000
Expenditure Accounts
702000 SALARIES 414,963.00 353,659.53 0.00 61,303.47
708000 OVERTIME- SALARY 7,000.00 5,490,70 0.00 1,509.30
711000 SICK LEAVE 34,500.00 0.00 0.00 34,500,00
712000 LONGEVITY 5,600.00 4,000.00 0.00 1,600.00
715300 FRINGE BENEFITS -FIXED 264,302.00 256,400,28 0.00 7,901.72
715400 FRINGE BENEFITS - VARIABLE 53,570.00 43;010.40 0.00 10,559.60
717500 ALLOWANCE-FOOD 1,863.00 11862.66 0.00 0.34
719000 HOLIDAY PAY 4,006.00 2,035.45 0.00 1,970.55
741000 MISCELLANEOUS OPERATING 32,000.00 26,448.74 0.00 5,551.26
741100 POSTAGE 0.00 0.00 0.00 0.00
741880 DONATIONS/CONTRIBUTIONS 0.00 159.32 0.00 -159.32
742000 SUPPLIES 2,000.00 2,048.33 0.00 -48.33
742100 FUEL 144,000.00 167,569.20 0.00 -23,569.20
743000 CONTRACTUAL SERVICES 26,000.00 29,892.81 0.00 -3,892.81
743720 INFORMATION TECHNOLOGY ALLOC 483,270.00 483,270.00 0.00 0.00
744200 TELEPHONE 65,000.00 36,999.80 0.00 28,000.20
744201 DEPARTMENT COMMUNICATIONS 30,000.00 25,670.34 0.00 4,329.66
744520 FIRE STATIONS 210,000.00 278,698.20 0.00 -68,698.20
745200 EQUIPMENT RENTAL 1,376,224.00 1,376,224.00 0.00 0.00
747000 TRAINING 15,000.00 13,811.86 0.00 1,188.14
748000 INSURANCE&BONDS 276,746.00 390,378.01 0.00 -113,632.01
Total: 3,446,044.00 3,497,629.63 0.00 -51,585.63
GL Key 1013510 MAINTENANCE ALARM
Fund: 101 Cost Center: 343510 Project: 00000
Expenditure Accounts
702000 SALARIES 258,418.00 260,568.65 0.00 -2,150.65
702302 SHIFT PREMIUM 1,000.00 619.43 0.00 380.57
708000 OVERTIME.- SALARY 7,000.00 5,023.62 0.00 1,976.38
712000 LONGEVITY 4,400.00 4,400,00 0.00 0.00
Usca': JDELINE Page: 11 Current 1)aIC: 03i0312015
Report: 001_131JDACIAP Cm,rem Timc: 16:27:37
Appendix I - Page 12 of 25
-gc,. -, City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Obiect Description BudVet Actual Encumbrance Balance
715300 FRINGE BENEFITS -FIXED 255,308.00 247,777.04 0.00 7,530.96
715400 FRINGE BENEFITS - VARIABLE 77,547.00 57,368.13 0.00 20,178.97
717500 ALLOWANCE-FOOD 2,796.00 2,793.99 0.00 2.01
719000 HOLIDAY PAY 6,009.00 6,039.61 0.00 -30.61
741000 MISCELLANEOUS OPERATING 76,000.00 102,962.88 0.00 -26,962.88
742200 CHEMICALS 3,500.00 3,998.15 0.00 -498.15
742600 UNIFORMS 65,000.00 75,411.66 0.00 -10,411.66
743000 CONTRACTUAL SERVICES 44,023.00 60,037.54 0.00 -16,014,54
977000 EQUIPMENT 15,000.00 8,321.12 0.00 6,678,98
Total: 816,001.00 835,321.82 0.00 -19,320,82
GL Key 1013520 SUPPRESSION
Fund: 10I Cost Center: 343520 Project: 00000
Expenditure Accounts
702000 SALARIES 10,I67,844.00 9,865,462.51 0.00 302,381.49
702302 SHIFT PREMIUM 75,000.00 33,917.53 0.00 41,082.47
702351 AMBULANCE INCENTIVE PAY 23,000.00 0.00 0.00 23,000.00
702352 AMBULANCE FIELD TRAINING PAY 1,000.00 0.00 0.00 1,000.00
708000 OVERTIME- SALARY 250,000.00 487,693.06 0.00 -237,693.06
708102 OVERTIME-FLSA 67,500,00 51,762.70 0.00 15,737.30
712000 LONGEVITY 145,200.00 140,400.00 0.00 4,800.00
715300 FRINGE BENEFITS -FIXED 10,317,534.00 10,623,499.21 0.00 -305,965.21
715400 FRINGE BENEFITS - VARIABLE 2,311,986.00 1,602,090.76 0.00 709,895.24
717500 ALLOWANCE-FOOD 157,600.00 147,161.73 0.00 10,438.27
719000 HOLIDAY PAY 320,640.00 298,220.93 0.00 22,419.07
741000 MISCELLANEOUS OPERATING 15,300.00 19,834.26 0.00 -4,534.26
Total: 23,852,604.00 23,270,042.69 0.00 582,561.31
GL Key 1013525 HAZARDOUS MATERIALS RESPC
Fund: 101 Cost Center:343525 Project: 00000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 6,500.00 3,009.71 0.00 3,490.29
Total: a. 6,300.00 3,009.71 0.00 3,490.29
GL Key 1013530 PREVENTION
Fund: 101 Cost Center: 343530 Project: 00000
Expenditure Accounts
702000 SALARIES 292,513.00 265,962.37 0.00 26,550.63
702302 SHIFT PREMIUM 1,900.00 552.87 0.00 1,347.13
708000 OVERTIME- SALARY 38,000.00 44,584.44 0.00 -6,584.44
712000 LONGEVITY 5,600.00 5,600.00 0.00 0.00
715300 FRINGE BENEFITS-FIXED 277,663.00 269,962.93 0.00 7,700.02
715400 FRINGE.BENEFITS - VARIABLE 54,458.00 39,297,03 0.00 15,160.97
717500 ALLOWANCE-FOOD 3,940.00 3,725.32 0.00 214.68
719000 HOLIDAY PAY 8,016.00 7,557.85 0.00 458.15
741000 MISCELLANEOUS OPERATING 8,000.00 7,098.92 803.00 98.08
743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00
Total: 690,090.00 644,341.78 803.00 441945.22
User: JDELINP Page: 12 Current Date: 0310 3/20 1 5
Report: 002_R U D_1CTXP C111,1,01]t'Time: 16:27:37
Appendix I - Page 13 of 25
Ledger: GL City of LansiDg Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Object Description Bud6et Actual Encumbrance Balance
GL Key 0153595000 CODE COMPLIANCE-EOC
Fund: 101 Cost Center; 343535 Project. 95000
Expenditure Accounts
708000 OVERTIME- SALARY 0.00 2,027.75 0.00 -2,027.75
715400 FRINGE BENEFITS -VARIABLE 0.00 325.15 0.00 -325.15
Total: 0.00 2,352.90 �LL 0.00 -2,352.90
GL Key 1OL3535 CODE COMPLIANCE J
Fund: 101 Cost Center: 343535 Project: 00000
Expenditure Accounts
702000 SALARIES 799,384.00 637,743.48 0.00 161,640.52
708000 OVERTIME- SALARY 45,000.00 37,888.13 0.00 7,111.87
712000 LONGEVITY 10,000.00 10,000.00 0.00 0.00
715300 FRINGE BENEFITS -FIXED 743,864.00 7 L5,408.24 0.00 28,455.76
715400 FRINGE BENEFITS -VARIABLE 230,200.00 164,810.79 0.00 65,389.21
741000 MISCELLANEOUS OPERATING 24,000.00 36,720.63 0.00 -12,720.63
741900 SOFTWARE MAINTENANCE 3,000.00 0.00 0.00 3,000.00
742100 FUEL 11,786.00 9,754.59 0.00 2,031.42
743000 CONTRACTUAL SERVICES 18,000.00 32,297.29 1,295.00 -15,592,29
743010 PETRO-BROWNFIELD EPA 0.00 0.00 0.00 0.00
743050 TEMPORARY HELP-CONTRACTUAL 0.00 30,259.95 0.00 -30,259.95
744200 TELEPHONE 100-00 889.17 0-00 -789.17
745200 EQUIPMENT RENTAL 56,187.00 56,187.00 0.00 0.00
747000 TRAINING 7,700.00 6,346.15 0.00 1,353.85
Total 1,949 221.00 1,738,305.41 1,295,00 209,620.59
. GL Key 1013540 TRAINING
Fund: 101 Cost Center: 343540 Project: 00000
Expenditure Accounts
702000 SALARIES 176,614.00 153,613.21 0.00 23,000.79
702302 SHIFT PREMIUM 850.00 1,305.71 0.00 -455.71
708000 OVERTIME- SALARY 30,000,00 29,658.78 0.00 341.22
712000 LONGEVITY 2,400.00 2,400.00 0.00 0.00
715300 FRINGE BENEFITS- FIXED 141,635.00 137,705.47 0.00 3,929.53
715400 FRINGE BENEFITS-VARIABLE 17,054.00 22,049.68 0.00 -4,995.68
717500 ALLOWANCE-FOOD 1,864,00 1,862.66 0.00 1.34
719000 HOLIDAY PAY 4,008.00 5,288.83 0.00 -1,280.83
741000 MISCELLANEOUS OPERATING 15,000.00 9,804.11 0.00 5,195.89
743000 CONTRACTUAL SERVICES 11,000.00 3,310.88 0.00 7,689.12
747000 TRAINING 0.00 600.00 0.00 -600.00
Total; 400,425.00 367,599.33 0.00 32,825.67
GL Key ey 1013550 RADIO LAB
Fund: l01 Cost Center: 343550 Project: 00000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 11,000.00 10,093.82 0.00 906.18
Totat; 1l,606.00 10,093.82 0.00 906.18
GL Key 1013570 AMBULANCE SERVICES
Fund: 101 Cost Centei-. 343570 Project: 00000
User: JDRLING 1'age: 13 Curvoit Date: 03/03/2015
Report: 002 l3UDACTXP Currcnt"rilnc: W27:37
Appendix I — Page 14 of 25
Uengcr: Qr City of Lansing Fiscal Year: 20t4
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbraw Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
Expenditure Accounts
742000 SUPPLIES 115,000.00 123,441.63 0.00 -8,441.63
746000 REPAIR&MAINTENANCE 2,500.00 2,908.03 0.00 -408.03
Total: 117,500.00 126,349.66 0.00 -8,849.66
GL Key 0158095000 ICE STORM CLEANUP
Fund: 101 Cost Center: 343580 Project: 95000
Expenditure Accounts
708000 OVERTIME- SALARY 0.00 15,577.57 0.00 -15,577.57
715400 FRINGE BENEFITS - VARIABLE 0,00 2,000.47 0.00 -2,000.47
741000 MISCELLANEOUS OPERATING 0,00 1,528.25 0,00 -1,528.25
743000 CONTRACTUAL SERVICES 0.00 3,791 59 0.00 -3,791.59
Total:_T -- - 0.00 T 22,897.88 T �.. 0.00 -22,897.88
GI-Key 1013580 EMERGENCY SERVICES
Fund: 101 Cost Center. 343580 Project: 00000
Expenditure Accounts
702000 SALARIES 110,504.00 66,108.66 0.00 44,395.34
708000 OVERTIME- SALARY 4,000.00 540.22 0.00 3,459.78
712000 LONGEVITY 5,200.00 4,000.00 0.00 1,200.00
715300 FRINGE BENEFITS - FIXED 242,769.00 110,244.03 0.00 132,524.97
715400 FRINGE BENEFITS - VARIABLE 31,053.00 44,377.93 0.00 -13,324.93
717500 ALLOWANCE- FOOD 1,864.00 931.33 0.00 932.67
719000 HOLIDAY PAY 4,006.00 2,018.76 0.00 1,987.24
741000 MISCELLANEOUS OPERATING 7,200.00 14,759.99 0.00 -7,559.99
741880 DONATIONS/CONTRIBUTIONS 0.00 -3,918.72 0.00 3,918.72
743000 CONTRACTUAL SERVICES 0.00 36,552.50 0.00 -36,552.50
744200 TELEPHONE 1,700.00 9,814.06 0.00 -8,114.06
746000 REPAIR&MAINTENANCE 4,000.00 2,090.17 0.00 1,909.83
Total: 412,296.00 287,5I8.93 0.00 124,777.07
GL Key 1013603 PUBLIC SERV DEPT ADMIN &EN
Fund: 101 Cost Ccuter: 453603 Project: 00000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 9,000.00 7,188.95 0.00 1,811,05
743700 ENGINEERING 833,576.00 790,991.83 0.00 42,584.17
744000 UTILITIES 0.00 34,786.67 0.00 -34,796.67
744110 UTILITIES - CITY HALL 25,000.00 0.00 0.00 25,000.00
744200 TELEPHONE 45,000.00 35,416.91 0.00 9,583.09
744400 STREET LIGHTING 3,700,000.00 3,794,237.34 0.00 -94,237.34
746000 REPAIR&MAINTENANCE 0.00 316.28 0.00 -316.28
Total: 4,612,576.00 4,662,937.98 0.00 -50,361.98
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 3,005.72 0.00 1,994.28
Total: 5,618.00-— - 3,005.72 0.00 2,612.28
User: 1DE..LINL Page: 14 Current 1)atc: 0311}3;'2015
Itepor(: 002_BUDAC'TV Current Time: 16:27:17
Appendix f - Page 15 of 25
Ledger: Gi City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Object Description Bud et Actual Encumbrance Balance
GL Key 0161194000 STORM RESPONSE
Fund: 101 Cost Center:453611 Project: 94000
Expenditure Accounts
708000 OVERTIME- SALARY 0.00 5,529.47 0.00 -5,529.47
715400 FRINGE BENEFITS-VARIABLE 0.00 704.77 0.00 -704.77
741000 MISCELLANEOUS OPERATING 0.00 6,284.18 0.00 -6,284.18
Total: -0.00 - 12,518.42 - - - 0.00 -12,518.42
GL Key 0161195000 ICE STORM CLEANUP -
Fund: 101 Cost Center: 453611 Project: 95000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 0.00 10,273.03 18,325.84 -28,598.87
745200 EQUIPMENT RENTAL 0.00 232,429.84 0.00 -232,429.84
Total: 0.00 242,702.87 18,325.84 -261,028.71
GL Kcy 1013611 OPERATIONS & MAINTENANCE j
Fund: 101 Cost Center: 453611 Project: 00000
Expenditure Accounts
702000 SALARIES 33,514.00 37,035.84 0,00 -3,521.84
702302 SHIFT PREMIUM 0.00 1,609.37 0.00 -1,609.37
704000 SALARIES &WAGES 0.00 0.00 0.00 -0.00
706000 HOURLY WAGES 20,880.00 52,538.08 0.00 -31,658.08
706400 WAGES-ELECTION INSPECTOR 0.00 0.00 0.00 0.00
707000 TEMPORARY HELP 0.00 1,502.17 0.00 -1,502.17
708000 OVERTIME- SALARY 0.00 -0.00 0.00 0.00
712000 LONGEVITY 6,169.00 0.00 0.00 6,169.00
713100 VACATION/SICK/PERSONAL LEAVE 27,466.00 -0.00 0.00 27,466.00
715300 FRINGE BENEFITS -FIXED 176,693.00 0.00 0.00 176,693.00
715400 FRINGE BENEFIT'S- VARIABLE 32,966.00 0.00 0.00 32,966.00
741000 MISCELLANEOUS OPERATING 22,000,00 47,584.17 5,080.00 -30,664.17
741010 SPECIAL,ELECTION 0.00 0.00 0.00 0.00
741600 ADMINISTRATIVE CHARGES 0.00 0.00 0.00 0.00
744000 UTILITIES 13,390.00 61,034.12 0.00 -47,644.12
745100 BUILDING RENTAL 30,000.00 49,761.68 0.00 -19,761.68
745230 EQUIPMENT RENTAL 8,723.00 8,723.00 0.00 0.00
746100 BUILDING MAINTENANCE 15,000.00 2,74T83 0.00 12,252.17
746400 UNISCHEDULED MAINTENANCE 0.00 0.00 0.00 0.00
746401 SCHEDULED MAINTENANCE 0.00 50.62 0.00 -50.62
748000 INSURANCE&BONDS 1711437.00 203:277.06 0.00 -31,840.06
Total: 558,238.00 465,863.94 5,080.00 87,294,06
GL Key 1013612 SIDEWALKS-SNOW&ICE
Fund: 101 Cost Center:453612 Project: 00000
Expenditure Accounts
702000 SALARIES 2,674.00 3,431.39 0.00 -757.39
706000 HOURLY WAGES 39,330.00 39,611.89 0.00 -281.89
708000 OV> RTUVI - SALARY 2,000.00 4,595.05 0.00 -2,595.05
709000 OVERTIME-HOURLY 4,000.00 15,609.23 0.00 -11,609,23
712000 LONGEVITY 0.00 1,607.84 0.00 -1,607.84
User: JDI L1N[ Page: 15 Current Date: 03/03/2015
lteporl: 002_131JDAC'-1\P Carrenl Tinic: 16:27:37
Appendix I - Page 16 of 25
Lcager: W City of Lansing FiscalYcar: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbranc fiscal Period: 12
Obiect Description Budge t Actual Encumbrance Balanee
713100 VACATION/SICK/PERSONAL LEAVE 0.00 10,754.39 0.00 -10,754.39
715300 FRINGE BENEFITS- FIXED 48,398.00 75,692.01 0.00 -27,294.01
715400 FRINGE BENEFITS- VARIABLE 16,115.00 22,024.98 0.00 -5,909.98
741000 MISCELLANEOUS OPERATING 0.00 17.98 0.00 -17.98
742500 MATERIALS 2,200.00 6,732.14 0.00 -4,532.14
745200 EQUIPMENT RENTAL 22,000.00 57,559.83 0.00 -35,559.83
Total: 136 717.00 237,636.73 0.00 -100,919.73
GI-Key 1013613 SIDEWALKS-CITY PROPERTY T
Fund: 101 Cost Center: 453613 Project: 00000
Expenditure Accounts
706000 HOURLY WAGES 0.00 977.11 0.00 -977.11
708000 OVERTIME-SALARY 0.00 63.10 0.00 -63.10
712000 LONGEVITY 0.00 36.50 0.00 -36.50
713100 VACATION/SICK/PERSONAL LEAVE 0.00 244.13 0.00 -244.13
715300 FRINGE BENEFITS-FILED 0.00 1,052,21 0.00 -1,052.21
715400 FRINGE BENEFITS-VARIABLE 0.00 789.99 0.00 -789.99
742500 MATERIALS 0.00 404.09 0.00 -404.09
746000 REPAIR&MAINTENANCE 7,000.00 40,551.98 0.00 -33,551.98
Total: 7,DOD.00 44,119.11 0.00 -37,119,11
GI-Key 0161496000 FLOOD MITIGATION
Fund: 101 Cost Center:453614 Project: 96000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 52,000.00 51,888.87 0.00 111.13
Total• i- - -52,000.00 51,888.97 0.00 - 111.13
GL Key 1013614 FLOOD CONTROL
Fund: 101 Cost Center:453614 Project: 00000
Expenditure Accounts
744000 UTILITIES 0.00 14,499.15 0.00 -14,499.15
744200 TELEPHONE 0.00 10.12 0.00 -10-12
Total: 0.00 14,509.27 0.00 -14,509.27
GL Key 1013615 STORM SEWER MAINTENANCE
Fund: 101 Cost Center:453615 Project: 00000
Expenditure Accounts
702000 SALARIES 21,638.00 17,079.70 0.00 4,558.30
706000 HOURLY WAGES 90,657.00 89,272.03 0.00 1,384.97
707000 TEMPORARY HELP 0.00 1,993.20 0.00 -1,993.20
708000 OVERTIME• - SALARY 0.00 7,883.16 0.00 -7,883.16
709000 OVERTIME-HOURLY 0.00 2,51138 0.00 -2,511.38
712000 LONGEVITY 0.00 3,972.67 0.00 -3,972.67
713100 VACATION/SICK/PERSONAL LEAVE 0.00 26,572.04 0.00 -26,572.04
715300 I=RINGE BENEFITS-FIXED 134,488.00 173,561.10 0.00 -39,073.10
715400 FRINGE BENEFITS- VARIABLE 43,519.00 47,020.83 0.00 -3,501.83
741000 MISCELLANEOUS OPERATING 0.00 10,100.82 0.00 -10,100.82
742000 SUPPLIES 31,500.00 23,206.30 0.00 8,293.70
742500 MATERIALS 700.00 317.93 0.00 382.07
744000 UTILITIES 14,476.00 3,055,70 0.00 11,420.30
Llscr: )DE1.INC Page: 16 Curreml uate: 0310 3120 1 5
Report: 002MJDAC XP Calri"etlt'1'Iltle: 16:27:37
Appendix I - Page 17 of 25
Ledger: GC City of Lansing Fiscal Year: 2014
Report Date: 0 613 012 0 1 4 GL Expenditure Budgets and Actuals with Encumbram Fiscal Period: 12
Obiect Description BudlZet Aetual Encumbrance Balance
745200 EQUIPMENT RENTAL 80,000.00 90,237.17 17,448.12 -27,685.29
746000 REPAIR&MAINTENANCE 160,000.00 149,777.17 0.00 10,222.83
Total: 576,978.00 646,561.20 17,448.12 -87,031.32
GL Key 1013618 ALLEY MAINTENANCE
Fund: 101 Cost Center:453618 Project: 00000
Expenditure Accounts
702000 SALARIES 1,929.00 1,610,90 0.00 318.10
706000 HOURLY WAGES 5,488.00 664.66 0.00 4,823.34
708000 OVERTIME- SALARY 0.00 243.92 0.00 -243.82
712000 LONGEVITY 0.00 85.00 0.00 -85.00
713100 VACATION/SICK PERSONAL LEAVE 0.00 568.55 0.00 -568.55
715300 FRINGE BENEFITS- FIXED 8,546.00 3,483.13 0.00 5,062.87
715400 FRINGE BENEFITS- VARIABLE 2,765.00 953.01 0.00 1,811.99
742500 MATERIALS 1,500.00 0.00 0.00 1,500.00
745200 EQUIPMENT RENTAL 3,700,00 433.02 0.00 3,266.98
-to tva: 23,928.M g,042.09 0.00 15,895.91
GI-Key 1013619 AURELIUS ROAD LANDFILL
Fund: 101 Cost Center:453619 Project: 00000
Expenditure Accounts
744000 UTILITIES 800.00 820.65 0.00 -20.65
746000 REPAIR R MAINTENANCE 10,475.00 0.00 0.00 10,475.00
Total: 11,275.00 920.65 0.00 10,454.35
GL Key t 013620 MISCLLLANEOUS TRASH PICK-U
Fund: I01 Cost Center: 453620 Projeet: 00000
Expenditure Accounts
702000 SALARIES 3,858.00 3,221.80 0.00 636.20
706000 HOURLY WAGES 12,513.00 10,174.49 0.00 2,338.51
708000 OVERTIME- SALARY 0.00 1,058.89 0.00 -1,058.89
712000 LONGEVITY 0.00 500.41 0.00 -500.41
713100 VACATIONT/SICK/PERSONAL LEAVE 0.00 3,347.07 0.00 -3,347.07
715300 FRINGE BENEFITS-FI;CED 18,863.00 22,507.62 0.00 -3,644.62
715400 FRINGE BENEFITS- VARIABLE 6,103.00 6,044.01 0.00 59.99
742000 SUPPLIES 1,500.00 0.00 0.00 1,500.00
743000 CONTRACTUAL SERVICES 0.00 0.00 0.00 0.00
744500 LANDFILL FEES 8,000.00 10,000.00 0.00 -2,000.00
745200 EQUIPMENT RENTAL 8,000.00 3,789.99 0.00 4,210.01
859001 LOW INCOME REFUSE SUBSIDY 20,000.00 8,153.75 0.00 11,846.25
Total: 78,837.00 68 798.03 0.00 10,038.97
GL Key 1013621 PROPERTY MAINTENANCE r
Fund: 101 Cost Center:453621 Project: 00000
Expenditure Accounts
702000 SALARIES 500.00 417.73 0.00 82.27
706000 HOURLY WAGES 7,000.00 565.12 0.00 6,434.88
708000 OVERTIME - SALARY 0.00 88.58 0.00 -88.59
712000 LONGEVITY 0.00 36.71 0.00 -36.71
713100 VACATION/SICI{IPERSONAL LEAVE 0.00 245.57 0.00 -245.57
User: JI)PLINL Page: 17 Current DRte-: 03/03/201.5
Report: 002_RlJF)AC1'XP Currcnt`I'ime: 16:27:57
Appendix I - Page 18 of 25
Ledger: lit City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12
O. bject Description Budtet Actual Encumbrance Balance
715300 FRINGE BENEFITS - FIXED 8,642.00 1,660.73 0.00 6,981.27
715400 FRINGE BENEFITS -VARIABLE 2,796.00 430.19 0.00 2,365.81
741000 MISCELLANEOUS OPERATING 300.00 0.00 0.00 300.00
742500 MATERIALS 400.00 0.00 0.00 400.00
743000 CONTRACTUAL SERVICES 25,000.00 12,088.45 7,296.50 5,625.05
7452.00 EQUIPMENT RENTAL 1,740.00 1,045.97 0.00 694.03
Total: 46,178.00 16,579.05 7,286,50 22,512.45
GL Key 1013640 TRANSPORTATION
Fund: I01 Cost Center:453640 Project: 00000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 2,500.00 1,45I.17 0.00 1,048,93
741810 DUES& SUBSCRIPTIONS 85,000.00 93,966.00 0.00 1,034.00
745200 EQUIPMENT RENTAL 6,000.00 2,000.00 0.00 4,000.00
Total: 93,500.00 87,417.17 0.00 6,082.83
GI-Key 1012500 HUMAN RELATIONS y
Fund: 101 Cost Center: 672500 Project: 00000
Expenditure Accounts
702000 SALARIES 396,455.00 367,329.79 0.00 19,125.21
707000 TEMPORARY HELP 0.00 10,996.45 0.00 -10,996.45
708000 OVERTIME- SALARY 420.00 4,887.82 0.00 -4,467.92
712000 LONGEVITY 4,200.00 4,200.00 0.00 0.00
715000 FRINGE BENEFITS 0.00 0.00 0.00 0.00
715300 FRINGE BENEFITS - FIXED 314,446,00 302,329.05 0.00 12,I I6.95
715400 FRINGE BENEFITS - VARIABLE 62,787.00 63,129.12 0.00 -342,I2
741000 MISCELLANEOUS OPERATING 40,000.00 95,678.29 0.00 -55,678.29
742100 FUEL 200.00 365.50 0.00 -165.50
743000 CONTRACTUAL SERVICES 0.00 369.00 0.00 -369.00
743720 INFORMATION TECHNOLOGY ALLOC 37,260.00 37,260.00 0.00 0.00
744110 UTILITIES-CITY HALL 14,000.00 I9,602.68 0.00 -4,602.68
744200 TELEPHONE 7,000.00 10,226.95 0.00 -3,226.95
745200 EQUIPMENT RENTAL 1,500.00 1,545.00 0.00 -45.00
747000 TRAINING 1,000.00 176.40 0,00 823,60
748000 INSURANCE&BONDS 8,894.00 9,292.07 0.00 -39&07
Total: 878,162.00 926,388.12 _ 0.00 -48,226_I2
GL Key 1013810 BUSINESS &MGT DIV
Fund: I01 Cost Center: 7938I0 Project: 00000
Expenditure Accounts
702000 SALARIES 33I,454.00 333,644,70 0.00 -2,190.70
702302 SHIFT PREMIUM 0.00 10.90 0.00 -10.90
708000 OVERTIME- SALARY 0.00 -219.76 0,00 219.76
71L2000 LONGEVITY 6,400.00 5,600.00 0.00 800.00
715300 FRINGE BENEFITS- FIXED 279,868,00 268,998.77 0.00 I0,869.23
715400 FRINGE BENEFITS - VARIABLE 91,41 1.00 93,386.26 0.00 -1,975.26
741000 MISCELLANEOUS OPERATING 29,270.00 34,970.10 0.00 -5,700.I0
741860 TAXES & ASSESSMENTS 0.00 670.67 0.00 -670.67
741878 FIREWORKS 20,000.00 19,796.35 19,980.00 -19,776.35
Uscr: IDEI,INE C agc: 18 Current Date: 03/03/2015
Report: 002_13UDACTXP Cur'rcnt`Time: 16:27:37
Appendix i -- Page 19 of 25
Ledger: GL City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuais with Encunibrm Fiscal Period: 12
Object Description Budget Actual Encumbrance Balance
742100 FUEL 3,000.00 2,033.31 0.00 966.69
743720 INFORMATION TECHNOLOGY ALLOC 127,740.00 127,740.00 0.00 0.00
744000 UTILITIES 0.00 0.00 0.00 0.00
744200 TELEPHONE 13,000.00 6,366.71 0.00 6,633.29
747000 TRAINING 3,500.00 2,324.30 0.00 1,175.70
748000 INSURANCE&BONDS 105,698.00 120,549.83 0.00 -14,851.83
960141 ACTIVITY SCHOLARSHIPS 10,000.00 -6,868.00 0.00 16,868.00
Total: 1,021,341.00 1,009,004.14 19,980.00 -7,643.14
GL Key 1013811 OFFICE&BUSINESS MGT
Fund: 101 Cost Center: 783811 Project: 00000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00
Total: 0.00 0.00 0.00 0.00
GL Key 1013820 FIELD SERVICES DIV
Fund: 101 Cost Center:783320 Project: 00000
Expenditure Accounts
741860 TAXES &ASSESSMENTS 0.00 0.00 0.00 0.00
Total 0 00 0.00 0.00 0.00
GL Key 0182195000 ICE STORM CLEANUP PARKS y
Fund: 101 Cost Center:783 82 1 Project: 95000
Expenditure Accounts
702000 SALARIES 0.00 7,285.47 0.00 -7,285.47
706000 HOURLY WAGES 12,000.00 109,484.64 0.00 -97,484.64
707000 TEMPORARY HELP 0.00 988.43 0.00 -988.43
708000 OVERTIME- SALARY 13,000.00 122,060.78 0.00 -109,060.78
709000 OVERTIME-HOURLY 22,000.00 21,640.62 0.00 359.38
715300 FRINGE BENEFITS -FIXED I2,000.00 109,803.33 0.00 -97,803.38
715400 FRINGE BENEFITS - VARIABLE 11,000.00 84,202.61 0.00 -73,202.61
Total: 70,000.00 455,465.93 0.00 -385,465.93
GL Key 1013821 FORESTRY
Fund: 101 Cost Center: 783821 Project: 00000
Expenditure Accounts
702000 SALARIES 86,818.00 61,468.20 0.00 25,349.80
706000 HOURLY WAGES 297,237.00 246,849.17 0.00 50,387,83
708000 OVERTIME- SALARY 11,000.00 75,409.81 0.00 -64,409.81
712000 LONGEVITY 17,331.00 15,878.77 0.00 1,452.23
713100 VACATION/SICK/PERSONAL LEAVE 70,632.00 106,208.33 0.00 -35,576.33
715300 FRINGE BENEFITS - FIXED 543,861.00 547,705.63 0.00 -3,844.63
715400 FRINGE BENEFITS-VARIABLE 176,8I8.00 148,l 51.58 0.00 28,666.42
741000 MISCELLANEOUS OPERATING 34,000.00 29,837.82 0.00 4,162.18
743000 CONTRACTUAL SERVICES 0.00 0.00 1,000.00 -1,000.00
Total: 1,237,697.00 1,231,509.31 1,000.00 5,187.69
GL Key 1013822 GROUNDS &LANDSCAPE MAIM
Fund: 101 Cost Center: 783822 Project: 00000
Expenditure Accounts
702000 SALARIES 52,823.00 55,121.71 0.00 -2,298.71
User: ,H)ELINE Page: 19 Current Date: 0VOY2015
Report: 002_13UI)nC`r'XI' Curren(Ti mc: 16:27:37
Appendix I - Page 20 of 25
Ledger: Ui_ City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12
Object Description Budget Actual Encnmbrance Balance
706000 HOURLY WAGES 213,086.00 230,048.62 0.00 -16,962.62
707000 TEMPORARY HELP 0.00 440.00 0.00 -440.00
707014 UAW- SEASONAL 11 1,606,00 135,876.14 0.00 -24,270.14
708000 OVERTIME- SALARY 14,000.00 47,574.14 0.00 -33,574.14
712000 LONGEVITY 11,849.00 10,652.28 0.00 1,196.72
713100 VACATION/SICK/PERSONAL LEAVE 52,233.00 71,249.96 0.00 -19,016.96
715300 FRINGE BENEFITS-FIXED 377,294.00 405,815.01 0.00 -28,521.01
715400 FRINGE BENEFITS-VARIABLE 147,398.00 157,388.15 0.00 -9,990.15
741000 MISCELLANEOUS OPERATING 125,000.00 166,555.38 3,418.27 -44,973.65
741860 TAXES & ASSESSMENTS 0.00 1,253.62 0.00 -1,253.62
742100 FUEL 55,000.00 91,288.31 0.00 -36,288.31
743000 CONTRACTUAL SERVICES 425,000.00 454,506.07 20,474.20 -49,980.27
744000 UTILITIES 104,000.00 129,852.12 0.00 -25,852.12
745200 EQUIPMENT RENTAL 345,913.00 345,913.00 0.00 -0.00
746000 REPAIR&MAINTENANCE 0.00 1,122.63 0.00 -1,122.63
746200 EQUIPMENT REPAIR& MAINTENANC. 48,000.00 52,548.57 0.00 -4,548.57
Total: 2,083,202.00 2,357,205.71 23,892.47 -297,896.18
GL Key 1013824 ATHLETIC FIELD&POOL MAINT
Fund: 101 Cost Center: 783824 Project: 00000
Expenditure Accounts
741000 MISCELLANEOUS OPERATING 0.00 0.00 0.00 0.00
Total: 0.00 0.00 0.00 0.00
GL Key 1013830 LEISURE& SPECIAL REC DIV
Fund: 101 Cost Center: 783830 Project: 00000
Expenditure Accounts
702000 SALARIES 68,988.00 73,014.05 0.00 -4,026.05
7.15300 FRINGE BENEFITS-FIXED 61,034.00 58,607.78 0.00 2,426.22
715400 FRINGE BENEFITS-VARIABLE 23,705.00 19,928.75 0.00 3,776.25
741000 MISCELLANEOUS OPERATING 26,000.00 13,439.80 0.00 12,560.20
741008 BLDG RENTAL APPROPRIATIONS 9,000.00 12,114.95 0.00 -3,114.95
744000 UTILITIES 327,891.00 313,513.20 0.00 14,377.80
744302 PUBLIC WATER-PARKS 274,035.00 287,192.84 0.00 -13,157.84
Total: 790,653.00 777,811.37 0.00 12,841.63
GL Key 10 13 831 COMMUNITY CENTERS
Fund: 101 Cost Center: 783831 Project: 00000
Expendi lure Accounts
702000 SALARIES 386,321.00 357,472.71 0.00 28,848.29
702302 SHIFT PREMIUM 600.00 683.36 0.00 -83.36
707000 TEMPORARY HELP 150,000.00 192,969.90 0.00 -42,969.90
707001 TEA- GAME 1,745.00 420.00 0.00 1,325.00
708000 OVERTIME- SALARY 700.00 0.00 0.00 700.00
712000 LONGEVITY 4,000.00 4,800.00 0.00 -800.00
715300 FRINGE BENEFITS- FIXED 258,702.00 248,885.44 0.00 9,816.56
715400 FRINGE BENEFITS- VARIABLE 72,569.00 67,710.68 0.00 4,858.32
741000 MISCELLANEOUS OPERATING 65,000.00 86,035.04 0.00 -21,035.04
743000 CONTRACTUAL SERVICES 255,000.00 253,169.12 3,900.00 -2,069.12
Uscr: .IDEJJNF Page. 20 Girrenl Mite: 03/03/2015
Report 002_BLiDACTM' 011-rel)(Tim : 16:27:37
Appendix I - Page 21 of 25
Ledger: UL City of Lansing Fiscal Year: 2014
Report Date: 06/30/2014 GL Expenditure Budgets and Actuals with Encumbrant fiscal Period: 12
Obiect Description Budget Actual Encumbrance Balance
744200 TELEPHONE 18,000.00 I7,115.04 0.00 884.96
Total: 1,212,637.00 1,229,261.29 3,900.00 -20,524,29
GL Key 1013832 LIFETIME SPORTS
Fund: 101 Cost Center: 783832 Project: 00000
Expenditure Accounts
702000 SALARIES 112,967,00 110,488.06 0.00 2,478.94
707000 TEMPORARY HELP 18,650,00 6,931.50 0.00 11,718.50
707001 TEA- GAME 46,000.00 45,948.00 0.00 52.00
708000 OVERTV E- SALARY 1,400.00 554.94 0,00 845.06
712000 LONGEVITY 2,000-00 2,000,00 0,00 0.00
715300 FRINGE BENEFITS-FIXED 110,518.00 106,240.93 0.00 4,277,07
715400 FRINGE BENEFITS- VARIABLE 12,645.00 16,620.78 0.00 -3,975.78
741000 MISCELLANEOUS OPERATING 57,000.00 62,464-98 3,000.00 -8,464.98
743000 CONTRACTUAL SERVICES 4,875.00 4,872,00 0.00 3.00
Total: 366,055.00 356,12L19 3,000.00 6,933.81
GL Key 1013833 SPECIAL RECREATION SERVICE
Fund: 101 Cost Center: 783833 Project: 00000
Expenditure Accounts
707000 TEMPORARY HELP 121,900.00 79,634.06 0.00 42,265.94
707001 TEA- GAME 0.00 48.00 0.00 -48.00
715400 FRINGE BENEFITS- VARIABLE 9,325.00 11,781.06 0.00 -2,456.06
741000 MISCELLANEOUS OPERATING 56,000.00 71,676.77 4,010.00 -19,686.77
741.015 TODD MARTINI NJTL 41,000.00 59,327.03 0.00 -18,327.03
743000 CONTRACTUAL SERVICES I8,000.00 8,068.L8 0.00 9,931.82
744000 UTILITIES 0.00 391.11 0.00 -391.11
Total: 246,225-00 230,926.21 4,010.00 11,288.79
GL Key 1013836 TURNER-DODGE HOUSE
Fund: 101 Cost Center: 783836 Project: 00000
Expenditure Accounts
707000 TEMPORARY KELP 30,000.00 15,786.95 0.00 14,213.05
715400 FRINGE BENEFITS - VARIABLE 2,295.00 1,207.71 0.00 1,087.29
741000 MISCELLANEOUS OPERATING 5,000.00 1,442.03 0.00 3,557.97
748000 INSURANCE &BONDS 3,375,00 0.00 0.00 3,375.00
Total: 40,670.00 18,436.69 0.00 22,233.31
GL Key 1013837 IiENNERNATURE CENTER
Fund: 101 Cost Center: 783837 Project: 00000
Expenditure Accounts
707000 TEMPORARY KELP 29,682.00 48,979.69 0.00 -19,297.69
715400 FRINGE BENEFITS-VARIABLE 2,270.00 3,746.95 0.00 -1,476.95
741000 MISCELLANEOUS OPERATING 0.00 1,027.81 0.00 -1,027.81
Total: 31,952.00 53,754.45 0.00 -21,802.45
GL Key 1013855 WAS14INGTON ICE.RINK -
Fund: 10I Cost Center: 783855 Project: 00000
Expenditure Accounts
707000 TEMPORARY III LP 0.00 0.00 0.00 0.00
715400 FRINGE BENEFITS -VARIABLI 0.00 0.00 0.00 0.00
User: ID[,LINF Pagc: 21 Currcul natc: 0310 312 0 1 5
Report: 002_O UL)ACTXP C1111"elll Time: 16:27-37
Appendix I - Page 22 of 25
Meager: UL City of Lansing Fiscal Year: 20t4
Report Date: 06/30,2014 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
GI-Key 1013870 PARKS MILLAGE
Fund: 101 Cost Center: 783870 Project: 00000
Expenditure Accounts
707000 TEMPORARY HELP 29,575.00 20,239.63 0.00 9,335.37
715400 FRINGE BENEFITS- VARIABLE 2,265.00 1,469.61 0.00 795.39
741000 MISCELLANEOUS OPERATING 3,600.00 0.00 0.00 3,600,00
Total: 35,440.00 21,709.24 0.00 13,730.76
GL Key 1013710 HUMAN SERVICE AGENCIES w
Fund: 101 Cost Center: 833710 Project: 00000
Expenditure Accounts
960120 HUMAN SERVICES DISCRETIONARY 16,356.95 5,137.38 0.00 11,219.57
960204 TRI-COUNTY AGING 75,000.00 75,000.00 0.00 0.00
960205 GRANT MATCII FUND 40,943.00 0.00 0.00 40,943.00
960221 CALC/THE READING PEOPLE 15,000.00 15,000.00 0.00 0.00
960288 ALLEN NrEIGHBORHOOD CENTER 1,250.00 1,250.00 0.00 0.00
Total: 148,549.95 -96,387.38 0.00 52,162.57
GL Key 1013715 FILTH,MENTAL HLTH&SUBS AT
Fund: 101 Cost Center: 833715 Project: 00000
Expenditure Accounts
960053 AFRICAN AMERICAN HEALTII INS 7,000.00 7,000.00 0,00 0.00
960055 CARE FREE MEDICAL 45,000.00 45,000.00 0.00 0.00
960121 COMMUNITY PROBLEM SOLVING 40,000.00 I4,352.61 0.00 25,647.39
960151 NATIONAL COUNCIL ON ALCOIIOLISI 30,000.00 30,000.00 0.00 0.00
960152 COMMUNITY MENTAL HEALTH BOA1 30,000.00 30,000.00 0.00 0.00
960153 JUSTICE IN MENTAL HEALTH ORG 11,000.00 11,000.00 0.00 0.00
960154 HEALTH DEPARTMENT 80,000.00 80,000.00 0.00 0.00
960155 HOSPICE OF LANSING 8,000.00 8,000.00 0.00 0.00
960158 LANSING HOUSING COMM 55,000.00 55,000.00 0.00 0.00
960185 SUB ACUTE DETOX 20,000.00 20,000.00 0.00 0,00
Total: 326,000.00 300,352.61 0.00 25,647.39
GL Key 10 J 3720 CHILD AND FAMILY SERVICES
Fund: 101 Cost Center: 833720 Project: 00000
Expenditure Accounts
960059 NORTH NEIG14BORHOOD CENTER 17,000,00 17,000.00 0.00 0.00
960115 SOUTH SIDE COMMUNITY COALITIOP 18,000.00 18,000.00 0.00 0.00
960120 HUMAN SERVICES DISCRETIONARY 0.00 0.00 0.00 0.00
960123 BREAD HOUSE COMMUNITY OUTREA 0.00 0.00 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 TRl 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 LEGA7 AID OF CENTRAL MICHIGAN 30,000.00 30,000.00 0.00 0.00
960168 BLACK CHILD& FA-MILY INST 15,000.00 15,000.00 0.00 0.00
960169 CAPITAL AREA COMMUNITY SERV 35,000.00 35,000.00 0.00 0.00
960172 BOYS & GIRLS CLUB 50,000.00 50,000.00 0.00 0.00
User: 11)ELINF Page: 22 Curront Dare: 0 3/0312 0 1i
Report: 002 I3UDACT\I' Currenl Time: 16:27:3 7
Appendix I - Page 23 of 25
Leagcr: UL City of Lansing Fiscal Year: 2014
Report Date: 06/3 012 0 1 4 GL Expenditure Budgets and Actuals with 1 ncunibrant Fiscal Period: 12
Obiect Description Budget Actual Encumbrance Balance
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
960208 TEEN CHALLENGE DIVERSION 0.00 0.00 0.00 0.00
960233 GIRL SCOUTS 5,000.00 5,000,00 0.00 0.00
960234 LPD EXPLORER POST 1,500.00 1,500.00 0.00 0.00
960235 COMMUNITY COALITION FOR YOUTF- 8,000.00 0.00 0,00 8,000.00
960237 YOUTH RFP 14-19 16,132.00 1,394.55 0.00 14,737.45
960255 GREATER LANSING U WAY-TEEN CT 10,000.00 10,000.00 0.00 0.00
960264 ESG CITY MATCH 0.00 -20,765.00 0.00 20,765.00
960280 ACTIVE LIVING FOR ADULTS 10,000.00 10,000.00 0.00 0.00
960281 S SIDE COMM DEV ASSOC 12,000.00 12,000.00 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 WESTMINSTER PRESBYTERIAN CHtM 4,000.00 4,000.00 0.00 0.00
960304 KIDS CAFE AFTER SCHOOL NUTRITI 45,589.00 38,380.29 0.00 7,208.71
960308 BOY SCOUTS 2,000.00 2,000.00 0.00 0.00
960310 RED CROSS RFDS 0.00 0.00 0.00 0.00
960312 ANC YOUTII 15,000.00 15,000.00 0.00 0.00
960313 MSU PAS 34,885.00 26,942.61 0.00 7,942.39
960314 LANSING TEEN CHALLENGE 30,000.00 30,000.00 0.00 0.00
960318 REACH Studio Alt 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 20,000.00 37,000.20 0.00 -17,000.20
Total: 637,I06.00 595,452.65 0.00 41,653,35
GL Key 1013730 EMERGENCY SERVICES
Fund: 10I Cost Center: 833730 Project: 00000
Expenditure Accounts
960060 HOUSE OF LUKE(LOAVES &FISHES 2,000.00 2,000.00 0.00 0.00
960061 HOUSE OF ZACCHAES (LOAVES&FISH 8,000.00 8,000.00 0.00 0.00
960062 CHRONIC HOMELESS OUTREACH I0,000.00 8,335.84 0.00 1,664,16
960125 WOMENS OPPORTUNITY HOUSE 6,000.00 6,000.00 0.00 0.00
960174 CRISTO REY COMMUNITY CENTER 25,000.00 25,000.00 0.00 0.00
960175 EVE,INC 40,000.00 40,000.00 0.00 0.00
960176 HAVENHOUSE 25,000.00 37,000.00 0.00 -L2,000.00
960178 SALVATION ARMY 15,000.00 15,000.00 0.00 0.00
960179 LOAVES &FISHES )5,000.00 15,000.00 0.00 0.00
960180 ADVENT HOUSE MINISTRIES 30,000.00 30,000.00 0.00 0.00
960I81 HABITAT FOR IIIJMANITY 10,000.00 10,000.00 0.00 0.00
960186 GREATER LANSING HOUSING COAL17 9,000.00 9,000,00 0.00 0.00
960191 GATEWAY 22,000.00 22,000.00 0.00 0.00
960212 ST VINCENT'S CATHOLIC CHARITIE 25,000.00 22,917.00 0.00 2,083.00
User: _IDELINL Page: 23 Gn'rcnt Dale: 03/03/2015
Report: 002_RUDACTNI' Currcal Time: 10:27:37
Appendix I - Page 24 of 25
meager: ui City of Lansing Fiscal Year: 2014
Report Date: 0 613 0/2 0 14 GL Expenditure Budgets and Actuals with Encumbrant fiscal Period: 12
Objeet Description Budge Actual Encumbrance Balance
960264 ESG CITY MATCH 0,00 -112,000.00 0,00 112,000.00
960303 ST. VINCENT DEPAUL 42,000.00 42,000.00 0.00 0.00
960305 ONE CHURCH ONE FAMILY HOUSING 25,000.00 25,000.00 0.00 0,00
960306 PROJECT HOMELESS CONNECT 10,461.00 12,823.81 0,00 -2,362.81
960310 RED CROSS RFDS 45,000.00 45,000.00 0,00 0.00
960315 MOBILE FOOD PANTRY 29,000.00 29,000.00 0.00 0.00
960317 LANSING CITY RESCUE MISSION 25,000.00 25,000.00 0.00 0.00
960323 EASTSIDE COMMUNITY CENTER 6,500.00 6,500.00 0.00 0.00
Total: 424,961.00 323,576.65 0.00 101,384.35
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 130,000.00 126,757.92 0.00 3,242.08
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: 331,400.00 328,157.92 0.00 _ 3,242.08
GL Key 1014400 DEBT SERVICE
Fund: 101 Cost Center: 874400 Project: 00000
Expenditure ACCOtintS
981000 PRINCIPAL 712,620.00 712,294.65 0.00 325.35
982000 INTEREST 394,000.00 389,855.09 0.00 4,144.91
Total 1,106,620.00 1,102,149.74� 0.00 4,470.26
GL Key 1016000 OPERATING TRANSFERS OUT
Fund: 101 Cost Center: 966000 Project: 00000
Expenditure Accounts
991202 OP TRFR MAJOR ST FUND 450,000.00 450,000.00 0.00 0.00
991203 OP TFR LOCAL ST FUND 1,980,700.00 1,980,700.00 0.00 0.00
991204 OP TFR STREETS MILLAGE 1,881,500.00 1,881,500.00 0.00 0.00
991234 OP TRFR 234 FUND 410,000.00 386,362.70 0.00 23,637.30
991249 OP TFR 249 FUND 164,316.00 0.00 0.00 164,316.00
991257 OP TER 257 FUND 0.00 354,825,00 0.00 -354,825.00
991264 EMERGENCY SHELTER 0.00 132,765.00 0.00 -132,765.00
991267 OP TFR 267 FUND 0.00 15,624.00 0.00 -15,624.00
991280 EDC Contract 50,000.00 50,000.00 0.00 0.00
991282 OP TRFR TIFA FUND 0.00 0.00 0.00 0.00
991298 OP TFR PSD FUND 60,470.00 60,470.00 0,00 0.00
991307 OP TFR 307 FUND 171,400.00 171,100.00 0.00 300.00
991308 OP TYR 309 FUND 114,200,00 120,320.75 0.00 -6,120.75
991410 OP TFR 410 FUND 1,575,000.00 1,575,000.00 0.00 0.00
991412 OP TRFR TO 412 FUND 1,272,400.00 1,272,400.00 0.00 0.00
991570 OP TFR LEPFA FUND 1,208,780.00 1,208,790.00 0.00 0.00
Uwv: .IDELINE Page: 24 Current Date: 03/03/2015
Reporl: 002_i3UDAC'T;N11 Currcnt Tune: 16:27:37
Appendix I - Page 25 of 25
Ledger: GL City of Lansing Fiscal Year: 20t4
Report Date: 0 613 0/2 0 1 4 GL Expenditure Budgets and Actuals with Encumbrant Fiscal Period: 12
Object Description Bud et Actual Encumbrance Balance
991584 OP TFR GOLF FUND 0.00 42,183.50 0.00 -42,183.50
991640 OPERATING TRANSFER 640 FUND 720,000.00 720,000.00 0.00 0.00
991642 OPERATING TRANSFER 642 FUND 900,000.00 900,000.00 0.00 0.00
Total: 10,958,766.00 11,322,010.95 0.00 -363,264.95
GL Key 0101000032 OP TRANSFER-POLICE
Fund: 101 Cost Center: 966010 Project: 00032
Expenditure Accounts
991273 OP TFR 273 FUND 150,000.00 181,087.23 0.00 -31,087.23
Total: 150,000.00 181,087,23 0.00 -31,087.23
Total for Fund: 101 116,406,170.95 1 I5,748,435.04 248,448.33 409,287.58
Uscr: .IDFLINL Page: 25 Current Date: 01'0.3/2015
Report: 002_13UDACT\P Current Timc: 1027:37
Appendix J
Nonmajor Funds by Function
Page 1 of 1
FY 2013 FY 2014 Difference Growth (°/a
Nonmajor Governmental Fund Revenues
Taxes and Special Assessments 1,004,878 1,005,093 215 0.0%
Income Taxes
Licenses and Permits
Intergovernmental 10,611,793 26,622,203 16,010,410 150.9%
Charges for Services 3,443,966 4,688,433 1,244,467 36.1%
Fines and Forfeitures 1,242,227 422,795 819,432 -66.0%
Interest and Rents 16,707 7,416 9,291 -55.6%
Contributions 10,000 10,000 0 0.0%
Donations from private sources
Other Revenues 423,746 457,126 33,380 7.9%
Total Revenues 16,753,317 33,213,066 16,459,749 98.2%
Nonmajor Governmental Fund Expenses
Current Expenditures
General Government 2,664,875 2,913,725 248,850 9.3%
Public Safety 1,943,232 5,366,896 3,423,664 176.2%
Public Works 0 3,361,393 3,361,393
Highways and Streets 9,937,423 10,496,880 559,457 5.6%
Recreation and Culture 235 716,235 716,000 304680.9%
Other Functions 0 3,646,035 3,646,035
Debt Service
Principal 1,945,834 2,022,809 76,975 4.0%
Interest 815,972 746,802 69,170) -8.5%
Insurance costs
Capital Outlay 5,489,617 8,715,193 3,225,576 58.8%
Total Expenses 22,797,188 37,985,968 15,188,780 66.6%
Revenues over (under) Expenses (6,043,871) (4,772,902) 1,270,969 -21.0%
Other financing sources (uses)
Transfers in 6,411,525 10,137,162 3,725,637 58.1%
Transfers out (2,042,891) (3,344,648) (1,301,757) 63.7%
Proceeds on sale of capital assets 0 94,598 94,598
Issuance of long-term debt 147,046 986,300 839,254 570.7%
Total other financing sources (uses) 4,515,680 7,873,412 3,357,732 74.4%
Net Change in Fund Balance (1,528,191) 3,100,510
Fund Balance, Beginning of Year 11,969,048 10,455,348
Fund Balance, End of Year 10,440,857 1 13,555,858 3,115,001 29.8%
Source: 2011 CAM p. 38, 2014: CAM p. 40
Appendix K
Net Position of Various Funds
Page 1 of 1
I
Sewage Disposal Fund - Net Position
$250.0
$240.0
$230.0
$220.0 '
$210.0 '
Net On June 30
$200.0
$190.0
$180.0
2009 2010 2011 2012 2013 2014
Fiscal Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 $204.8 $220.4 $225.0 $230.7 $235.4 $237.9
(in millions)
Municipal Parking Fund- Net Position
-
$20.0
$15.0
$10.0 .i
Net on June 30
$5.0
Wo L
2009 2010 2011 2012 2013 2014
- Fiscal Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 $18.9 $19.6 $21.8 $19.2 $17.1 $19.3
(in millions)
Pension and Other Postemployment
Benefits Trust Fund - Net Position
I $600.0 - -
$500.0 -
$400.0
$300.0 -
$20U - - -Net on June 30
$100.0
$0.0 -
2009 2010 2011 2012 2033 2014
Fiscal Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 $385.8 $416.8 $466.5 $465.3 $515.1 $550.6
(in millions)
Source:CAFRs.
Appendix L
Net Position of Component Units
Page 1 of 1
Brownfield Redevelopment Authority- Net
Position
$1,004,OOD
cssua,aool
—Net on June 30
[si�ao,aool
151,saa,aool
2009 2010 2011 2012 2013 2014
Fiscal Year
' _ I
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 ( 1.D2$,835} ($708,0 5} 037e.102) $338,459 $605,158
Tax increment Finance Authority (TIFA) - Net
Position
[533,Oa
(S AM — —
—Net on June 30
[�r3G,01
2009 2010 2011 2012 2013 2014
Fiscal Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 ( 35-6} ($34-8) {$S4.3) ($34-1; (M-2) �$96_6}
(in millions)
Lansing Entertainment & Public Facilities
Authority (LEPFA) - Net Position
$800,000 —
$600,DDD
$400,0DD —
$200,DOD Net on June 30
$0 —
2009 2010 2011 2012 2013 2014
Fiscal Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 $596,359 $638.930 $557,761 $584,969 $531,081 $693,786
Source:CAFRs
Appendix M
Net Position
Page 1 of 1
Governmental Activities - Net Position
$250.0
$200.0 I - -
$150.0 -
$100.0 -
-----Net on June 30
$50.0 -
0,0
1 2009 2010 2011 2012 2013 2014
Fiscal Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 $215.2 $193.2 $176.5 $143.7 $127-5 $117.8
(in millions)
Business-Type Activities - Net Position
$270.0 - - -
$260.0 -
$250.0
$240.0
$230.0 I �.. ---Net on June.30
$220.0
$210.0
2009 2010 2011 2012 2013 2014
Fisca3 Year
Fiscal Year 2009 2010 2011 2012 2013 2014
Net on June 30 $228.6 $245.0 $251 A $253.4 $255.7 $261.1
(in millions)
City of Lansing Total Net Position
$460.0
$440.0 - - - -
$420.0 -
$400.0
$380.0 -- - - -Net onlune30
$360.0 -
t340.0 -- --
2009 2010 2011 2012 2013 2014
Fiscal Year
Fisca}Year 2009 2010 2011 2012 2013 2014
Net on June 30 $443.8 $438.2 $427.9 $397.1 $383.2 $378.9
(in millions)
Percent Change -1% -2% -7% -4% -1%
Percent Change from FY 2009: -15%
Source:CAFRs,CAFR 2014,p. 32
Appendix N
Capital Assets
Page 1 of 1
Beginning Ending %
Capital Assets Balance Additions Disposals Transfers Balance Difference Change
Governmental Activities
—Capital assets,not being depreciated $30,980,336 $4,521,982 $562,857 $6,932,376 $28,007,085 $2,973,251 -9.6%
—Capital assets,beingdepreciated $476,742,775 $7,092,318 $11,761,394 $6,932,376 $479,006,075 $2,263,300 0.5%
Less accumulated depreciation $314,782,173 $15,218,414 $10,921,511 $0 $319,079,076 $4,296,903 1.4%
Net $192,940,938 ($3,604,114) ($1,402,740) $0 $187,934,084 ($5,006,854) -2.6%
Business-Type Activities
—Capital assets,not being depreciated $21.993,747 $1,593,365 $245,438 $2,211,888 $21,129,786 $863,961 -3.9%
Capital assets,being depreciated $577,569,045 $3,303,780 $339,047 $2,211,888 $582,745,666 $5,176,621 0.9%
Less accumulated de rebation $201,650,830 $12,952,956 $339,047 $0 $214,264,739 $12,613,909 6.3%
Net $397,911,962 ($8,055,811) ($245,438) $0 $389,610,713 ($8,301,249) -2.1%
Total $590,852,900 ($11,659,925) ($1,648,178) $0 $577,544,797 ($13,308,103)
Source:CAFR,p.83-84
Gross Additions to Assets
Governmental Activities
Capital assets,not being depreciated $4,521,982
Capital assets,being depreciated $7,092,318
Business-TySe Activities
Capital assets,not being depreciated $1,593,365
Ca ital assets,being depreciated $3,303,780
Totall $16,511,445
Depreciation Expense of
Governmental Activities by Function
General Government $1,796,295
Public Safe $589,717
Public Works $9,076.092
Recreation and Culture $461,895
Community Development $1,812,352
Internal Service Funds $1,482,063
Total $15,218,414
Source:CAFR,p.84
Depreciation Expense of Business-
Type Activities by Function
Sewage Disposal System $10,315,747
Munic al Parking System $2,379,395
Cemetery $16,190
Golf $91,118
Recycling $150,506
Total $12,952,956
Source:CAFR,p.85
Appendix O
Total Primary Debt
Page 1 of 1
City of Lansing- Total Primary Debt
$300.0
I
$250.0
$200k
u-oans
FJLease Purchases
gRevenue Bonds
$150.0 :General Obligation Bonds
wI vans
Li Installment Purchase Agreements I -
t.rSpecialAssessmentDebt
$100.0 kaGeneral Obligation Bonds I
$50.0
$0.0
FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
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 Ob3igation Revenue Lease Total Primary
Year Bonds Debi Agreements Loans Bonds Bonds Purchases Loans Debi
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 $24A $13 $0.0 $237.5
Source:CAFR p. 184
Appendix P
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 — —
I
0.0060 ---
--Ratio
i 0.0040 I—
0.0020
0,0000
2005 2005 2007 2008 2009 2010 2011 2012 2018 2014
Fiscal Year
Fiscal Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
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
(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
(in millions)
Ratio 0.0056 0.0064 0.0055 0.0045 0.0036 0.0072 0.0088 0.0089 0.0122 0.0118
Source:CAFR,p.185
Appendix Q
Annual Required Contribution Information
Page 1 of 1
Employee's Retirement System and VEBA
+$16,000,0t�0
$14,000,000 —
$12,000,000 i
$1.0,000,000 ..Annual Required
$8,000,000 Contribution(ARC)
$6,000,000 Amou nt of ARC
Contributed
$4,000,000
$2,000,000 —
1/1/2011 1/1/2012 1/1/2013 1/1/2014
Employee's Retirement System and VEBA"
Source: CAFR p. 124
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%
6/30/2012 $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%
Police and Fire System and VEBA
$20,000,000
$18,000,000 —
$16,000,000 —
$14,000,000
$12,000,000 Annual Required
$10,000,000 Contribution(ARC)
$8,000,000 — — —Amount of ARC
$6,000,000 _ Contributed
$4,000,000
$2,000,000
$0 f
1/1/2011 1/1/2012 1/1/2013 1/l/207n
Police and Fire Retirement System and VEBA`
Source:CAFR p. 124
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%
`Voluntary Employment Beneficiary Association
Appendix R — Page 1 of 3
CITY OF LANSING, MICHIGAN
Schedule of Findings and Responses
For the Year Ended .tune 30, 2014
2014-001 - 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 which was received on December 13, 2014), 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, some of which were filled by temporary employees
due to timing. Key vacant positions are in the process of being filled.
Appendix R - Page 2 of 3
CITY OF LANSING, MICHIGAN
Schedu[e of Findings and Responses
For the Year Ended June 30, 2014
2014-002 - Timely Completion of Bank Reconciliations
Finding Type. Material Weakness in Internal Control over Financial Reporting.
Criteria. Timely bank account reconciliations represent an important control used to detect and prevent
material misstatements. Such reconciliations should be completed within 6 weeks of each month and year-
end.
Condition. Throughout the year, the City failed to complete bank reconciliations on a timely basis. The
final reconciliations for the months of May and June 2014 were not completed until approximately 5
months after year-end.
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 month and year-
end close process, and has resulted in reconciliations not being completed timely.
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 bank reconciliations. 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 complete bank reconciliations on a timely basis.
View of Responsible Officials. The bank reconciliations referred to in the condition, are of significant
complexity and volume, and require extensive training in order to complete. These two months of bank
reconciliations (May and June) were the first to be completed by new staff and required additional time
for training. lastly, the City views the timely completion of bank reconciliations to be an important
aspect of internal control and financial reporting.
Appendix R — Page 3 of 3
CITY OF LANSING, MICHIGAN
Schedule of Findings and Responses
For the Year Ended June 30, 2014
2014-003 - Internal Controls over Preparation of Census Data
Finding Type. Significant Deficiency in Internal Control over Financial Reporting.
Criteria. The City maintains pension and other postemployment benefit (OPEB) plans. For presentation in
the Comprehensive Annual Financial Report, actuarial valuations are required to be prepared. These
valuations are prepared by third parties based on census data provided by the City. The integrity of the
census data is imperative to ensure accuracy of the final actuarial reports.
Condition. The pension plan census data submitted to the City's actuary initially included certain
employees' contributions twice. This error was discovered by the actuary, but was not detected by the
City's internal control procedures. Additionally, of the 40 retirees selected for testing from the OPEB plan
census data, we noted one retiree's hea[thcare benefit election was reported incorrectly.
Cause. The condition above appears to be caused by a lack of detailed review of the census data before
submission to the City's actuaries.
Effect. As a result of this condition, the City initially overstated employee contributions into its pension
plan. The actuary did discover many of these duplications before completion of the actuarial report and
prior to the City notifying the actuary of this error. Additionally, the actuary noted the remaining
overstatement did not have a significant impact on the data presented in that report. The effect of
incorrectly reporting a single retiree's healthcare benefit election in the OPEB actuariat report is not
expected to have a significant impact on the report.
Recommendation. We recommend the City implement an independent review and approval process over
pension and OPEB plan census data. This review should take place before the data is sent to the actuary
and evidence of this review should be maintained.
View of Responsible Officials. In regards to employee's contributions, the City has since identified
reporting toots to confirm pension census data and to omit duplications. In regards to healthcare benefit
elections, the City had initiated, prior to June 30, 2014, an audit of retiree healthcare benefit elections.
Periodic audits are performed, partially, due to the fact that benefit elections are manually entered into
the census data worksheet provided to the actuary.
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