CITIZENS' GUIDE TO LOCAL UNIT FINANCES - Milan - Washtenaw.
REVENUES. 1. Where our money comes from (all governmental funds). 2.
Compared to ...
CITIZENS' GUIDE TO LOCAL UNIT FINANCES - Milan - Washtenaw 1. Where our money comes from (all governmental funds)
REVENUES 2. Compared to the prior year 2011
2012
% change
Taxes Licenses & Permits Federal Government State Government Local Contributions
Charges for Services Fines & Forfeitures
Taxes Licenses & Permits Federal Government State Government Local Contributions Charges for Services Fines & Forfeitures Interest & Rents Other Revenues Total Revenues
$ 2,783,509 $ 2,536,347 34,976 29,673 732,787 856,368 76,986 77,700 887,386 934,734 42,125 33,423 46,747 39,615 927,436 778,761 $ 5,531,952 $ 5,286,621
-8.88% -15.16% N/A 16.86% 0.93% 5.34% -20.66% -15.26% -16.03% -4.43%
Interest & Rents Other Revenues
3. Revenue sources per capita - compared to the prior year
4. Historical trends of individual sources Taxes
2011
2012
Other Revenues
Interest & Rents
Fines & Forfeitures
Charges for Services
Local Contributions
State Government
Federal Government
Licenses & Permits
Taxes
500 450 400 350 300 250 200 150 100 50 -
4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 2008
2009
2010
2011
2012
CITIZENS' GUIDE TO LOCAL UNIT FINANCES - Milan - Washtenaw 1. Where we spend our money (all governmental funds)
EXPENDITURES 2. Compared to the prior year
General Government
2011
2012
1,239,957 $ 1,668,773 138,618 241,505 769,170 44,437 8,533 252,327 1,005,027 250,523 (562,805) 5,056,065 $
1,127,628 1,663,717 146,007 275,269 756,583 32,933 21,943 274,656 499,545 253,478 (293,801) 4,757,958
% change
Police & Fire
General Government Police & Fire Other Public Safety Roads Other Public Works Health & Welfare Community/Econ. Development Recreation & Culture Capital Outlay Debt Service Other Expenditures Total Expenditures
Other Public Safety Roads Other Public Works Health & Welfare Community/Econ. Development Recreation & Culture
Capital Outlay Debt Service
$
$
-9.06% -0.30% 5.33% 13.98% -1.64% -25.89% 157.15% 8.85% -50.30% 1.18% -47.80% -5.90%
Other Expenditures
3. Spending per capita - compared to the prior year
4. Historical trends of individual departments:
350 General Government
300 250 200 1,400,000
150
1,200,000 1,000,000
100
800,000
50
600,000
2012
Other Expenditures
Debt Service
Capital Outlay
Recreation & Culture
Community/Econ. Development
2011
Health & Welfare
Roads
Other Public Works
(150)
Other Public Safety
(100)
Police & Fire
(50)
General Government
-
400,000 200,000 2008
2009
2010
2011
2012
CITIZENS' GUIDE TO LOCAL UNIT FINANCES - Milan - Washtenaw 1. How have we managed our governmental fund resources (fund balance)?
FINANCIAL POSITION 2. Compared to the prior year
7,000,000
Revenue Expenditures Surplus (shortfall) Fund balance, by component: Nonspendable Restricted Committed Assigned Unassigned total fund balance
6,000,000
5,000,000 4,000,000
3,000,000 2,000,000
2011
2012
% change
5,531,952 5,056,065 475,887
5,286,621 4,757,958 528,663
-4.43% -5.90% 11.09%
409,840 345,616 2,285,117 3,040,573
3,237 354,946 284,404 64,802 2,274,244 2,981,633
N/A -13.39% -17.71% N/A -0.48% -1.94%
1,000,000
2008
2009
Total Revenues
2010
Total Expenditures
2011
2012
Total Fund Balance
3. Fund balance per capita - compared to the prior year
4. Historical trends of individual components
600
3,500,000
500
3,000,000 2,500,000
400
2,000,000
300
1,500,000 200 1,000,000 100
500,000
-
2011
Nonspendable
Restricted
-
2012
Committed
Assigned
2008
Unassigned
Nonspendable
2009
Restricted
2010
Committed
2011
Assigned
2012
Unassigned
CITIZENS' GUIDE TO LOCAL UNIT FINANCES - Milan - Washtenaw 1. Pension funding status
OTHER LONG TERM OBLIGATIONS
2. Retiree Health care funding status
3. Percent funded - compared to the prior year
12,000,000
3,000,000
60%
10,000,000
2,500,000
50%
8,000,000
2,000,000
40%
30% 6,000,000
1,500,000
4,000,000
1,000,000
2,000,000
500,000
20% 10%
0% Pensions
-
Assets 2008 2007
Actuarial 2009 Liability 2010
12/31/2010
2007Assets 2008
2011
4. Long Term Debt obligations:
Actuarial 2009 Liability 2010
OPEB
Sum of All Pension & OPEB Plans
12/31/2011
2011
5. Debt & other long term obligations per capita - compared to the prior year
2,000,000
300
1,800,000 250
1,600,000
Employee Compensated Absences
1,400,000
Employee Compensated Absences
200
1,200,000 1,000,000
150
800,000 100
600,000
Structured Debt
Structured Debt
400,000
50
200,000 -
2008
2009
2010
2011
2012
2011
2012
F-65 Cross-walk F-65 line
101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173
Description All Governmental Funds (col. A & b) REVENUES Property taxes Tax reverted property Commercial facilities tax Trailer taxes Hotel/ motel tax Industrial facilities tax Income tax Business licenses & permits Non-business licenses & permits Federal govt. grants - general government Federal govt. grants - public safety Federal govt. grants - streets & highways Federal govt. grants - sanitation Federal govt. grants - health and/or hospitals Federal govt. grants - welfare Federal govt. grants - culture & recreation Federal govt. grants - housing & community development Federal govt. grants - water Federal govt. grants - electric Federal govt. grants - transit Federal govt. grants - other State revenue sharing State aid - general government State payment in lieu of taxes State swamp and land taxes State aid - public safety State pass-thru of act 51(Streets) State aid - streets & bridges State aid - sanitation State aid - health and/or hospitals State aid - welfare State aid - culture & recreation State aid - housing & community development State aid - water State aid - electric State aid - transit State aid - other Local donations - general government Local donations - public safety Local donations - streets & highways Local donations - sanitation Local donations - health and/or hospitals Local donations - welfare Local donations - culture & recreation Local donations - housing & community development Local donations - Gas, water, electric Local donations - transit Local donations - other Court-ordered fees and charges Statutory court fees & charges Clerk's office charges Election charges Register of Deeds fees All other statutory fees Fire run charges Police fees Other charges for services Parks and recreation fees Parking fees All other fees Fines, penalties & forfeits Interest & dividends Rents & royalties Misc. other revenue Special assessments Sale of fixed assets Contributions Ambulance services Other refunds & rebates Debt issuance Extraordinary/ Special items Interfund transfers In Total revenue
Aggregation
Taxes Taxes Taxes Taxes Taxes Taxes Taxes Licenses & Permits Licenses & Permits Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government Federal Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government State Government Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Local Contributions Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Charges for Services Fines & Forfeitures Interest & Rents Interest & Rents Other Revenues Other Revenues Other Revenues Other Revenues Other Revenues Other Revenues Other Revenues Other Revenues Other Revenues
2008
3,542,128 243 19,692 63,661 20,600 431,608 71,967 304,345 14,383 19,000 13,295 4,522 8,194 34,068 444,870 98,024 259,405 38,042 154,852 29,294 38,894 255,423 101,722 27,152 113,855
2009
3,697,421 37,778 37,126 427,292 27,476 293,848 14,471 19,500 21,522 4,512 9,382 36,177 713,948 103,248 61,137 33,083 52,940 33,226 6,478 235,105 27,295 39,121 191,246
2010
3,146,929 114,218 38,160 370,011 37,058 298,370 15,365 20,000 23,830 2,512 5,207 36,286 480,727 68,882 296,740 32,987 4,200 56,922 55,169 223,052 350 36,376 47,568 830,564
2011
2,679,911 1,864 101,734 34,976 385,425 30,505 302,724 14,133 6,900 (414) 70,500 5,348 2,292 489,757 63,823 326,166 42,125 1,408 45,339 30,509 204,330 500 25,472 2,491 37,929 626,205
2012
2,453,228 83,119 29,673 453,082 33,151 352,765 17,370 7,200 70,500 2,255 33,124 517,040 57,422 324,893 33,423 1,124 38,491 45,707 191,988 4,500 50,775 24,435 100,000 361,356
F-65 Cross-walk F-65 line
Description
Aggregation
201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250
EXPENDITURES Legislative Judicial Chief executive Treasurer Assessing Clerk Elections Finance Building & grounds All other gen gov. Police Fire Combined public safety Dispatch (if separate) Jail Building regulations Other public safety DPW Roads & bridges Trash disposal & landfilling Water or sewer Electricity Airports Public transportation Water or sewer Other public works Health dept. Alcoholism & substance abuse Hospital Medical examiner Mental health Ambulance Child care Human services Area agency on aging Veterans' programs Other health & welfare Public housing Planning & zoning Economic development Oher community development Parks & recreation Library Other cultural activities Fringe benefits not directly allocated to departments Capital outlay Debt service Interfund transfers out Extraordinary/ Special items Total expenditures
General Government General Government General Government General Government General Government General Government General Government General Government General Government General government Police & Fire Police & Fire Police & Fire Police & Fire Police & Fire Other Public Safety Other Public Safety Other Public Works Roads Other Public Works Other Public Works Other Public Works Other Public Works Other Public Works Other Public Works Other Public Works Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Health & Welfare Community/Econ. Development Community/Econ. Development Community/Econ. Development Community/Econ. Development Recreation & Culture Recreation & Culture Recreation & Culture Other Expenditures Capital Outlay Debt Service Other Expenditures Other Expenditures
531 532 533 534 535 536
FUND BALANCE Nonspendable Restricted Committed Assigned Unassigned Total equity
Nonspendable Restricted Committed Assigned Unassigned
2008
2009
2010
2011
160,429 213,746 121,222 247,117 12,403 252,426 91,004 1,286,955 196,743 5,836 136,387 72 411,963 198,302 416,524 74,110 1,749 336,177 97,017 290,883 (711,527) -
82,292 241,664 123,512 248,915 21,105 281,829 119,560 1,284,485 205,174 11,424 133,514 2,001 369,019 229,363 428,158 83,197 3,865 312,538 121,289 264,215 (656,347) -
79,968 174,735 95,485 235,056 9,847 263,214 142,312 1,406,242 204,757 8,913 136,168 7,458 272,509 191,119 406,272 97,109 1,732 258,202 262,581 267,645 (1,056,554) -
195,592 182,826 87,786 241,733 15,406 252,779 263,835 1,456,754 191,673 20,346 138,618 315,875 241,505 453,295 44,437 8,533 252,327 1,005,027 250,523 (562,805) -
408,345 -
438,648 -
477,619 -
409,840 345,616
1,745,435
2,614,998
2,709,432
2,285,117
2012 95,988 194,582 90,834 266,105 7,532 248,546 224,041 1,481,238 174,436 8,043 146,007 293,319 275,269 463,264 32,933 21,943 274,656 499,545 253,478 (293,801) -
3,237 354,946 284,404 64,802 2,274,244
