Ways & Means Committee

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MUSKEGON COUNTY BOARD OF COMMISSIONERS

Ways & Means Committee

AGENDA

February 16, 2020 – 4:00 p.m. Kim Cyr, Chair

Via Zoom Doug Brown, Vice-Chair

Join Zoom Meeting:

https://zoom.us/j/92030742080?pwd=dC82dEFLWjVzWURxTFBoakNiOTNqUT09 Phone: (312) 626-6799

Meeting ID: 920 3074 2080 Passcode: 067502

View the meeting on YouTube at:

https://www.co.muskegon.mi.us/1597/Board-Meeting-Videos

1) Call to Order

2) Roll Call

3) Approval of Minutes of February 2, 2021

4) Public Comment (on an agenda item)

5) Communication: Budget Reports

6) Items for Consideration

WM21/02 - 11 (Finance – Beth Dick ) To approve payment of the accounts payable of

$7,306,013.95 covering the period of January 22, 2021 through February 4, 2021 for checks as presented by the County Clerk.

WM21/02 - 12 (Land Bank – Tim Burgess) To approve the Program Income Emergency

Repair Program Guidelines.

WM21/02 - 13 (HR – Kristen Wade) To authorize the release of a request for proposals for

457 brokerage services.

WM21/02 - 14 (Treasurer – Tony Moulatsiotis) To authorize the adoption of the resolution

to waive the monthly interest charge of 1% and the administrative fee of 4% for the period March 1st to April 30th for 2020 delinquent taxes (first year of delinquency) for a senior citizen, paraplegic, hemiplegic,

quadriplegic, eligible serviceman, eligible veteran, eligible widow, totally and permanently disabled person, or blind person in accordance with sections 211.59 and 211.51 of the General Property Tax Act 206 of 1893, as amended.

Board Work Session

on the Equalization

Department begins at 3:30 p.m.

today

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Ways & Means Agenda February 16, 2021 Page 2

WM21/02 - 15 (Treasurer – Tony Moulatsiotis) To authorize the adoption of the resolution

allowing the County of Muskegon Treasurer to borrow up to twelve million dollars ($12,000,000) against the anticipated 2020 delinquent real property taxes.

WM21/02 - 16 (HR – Kristen Wade) To adopt the Consolidated Appropriations Act (CAA)

Unlimited Carry-Over provision for plan years 2021 and 2022 and the CAA Carry Forward for Aged-Out Dependents in Dependent Care Flexible Spending Accounts provision for plan year 2021 of the CAA.

WM21/02 - 17 (IT – Ivan Phillips) To extend the existing copier maintenance and printer

agreement with Applied Imaging to the end of the copier lease agreement that expires September 30, 2021 and furthermore authorize the IT

Department to issue one Request for Proposal for all 3 agreements in preparation for the September 30, 2021 copier lease expiration date.

WM21/02 - 18 (Public Works – Matt Farrar) To authorize staff to issue a Request for

Proposal for the sale of surplus county items including but not limited to vehicles and equipment.

WM21/02 - 19 (Public Work – Matt Farrar) To authorize the sale of 902 Pine Street to the

City of Muskegon for $24,000 contingent on the 425 Agreement between the City of Muskegon and Dalton Township being terminated and authorize Corporate Counsel to draft the purchase agreement.

WM21/02 - 20 (Public Works – Matt Farrar) to set the sale price of lots 14, 16, 17, 18, and

19 at the County’s Business Park North at $5,000 per acre.

WM21/02 - 21 (Finance – Beth Dick) To amend the FY2021 General Fund budget as

presented.

7) Unfinished Business

8) New Business

9) Public Comment

10) Final Board Comment

11) Adjournment

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MUSKEGON COUNTY BOARD OF COMMISSIONERS

Ways & Means Committee

February 2, 2021 Kim Cyr, Chair

4:00 p.m. via Zoom Doug Brown, Vice-Chair

MINUTES

CALL TO ORDER

The meeting was called to order by Commissioner Cyr at 4:17 p.m. ROLL CALL

Present: Doug Brown (Laketon Township), Marcia Hovey-Wright (Muskegon County),

Susie Hughes (City of Muskegon), Zach Lahring (Ravenna Twp), Charles Nash (City of Muskegon), Malinda Pego (Norton Shores), Bob Scolnik (Norton Shores), Rillastine Wilkins (City of Muskegon), Kim Cyr (Pompano Beach, FL)

Also Present: Mark Eisenbarth, County Administrator; Kathy Tharp, Administrative Coordinator

APPROVAL OF MINUTES

It was moved by Commissioner Nash, supported by Commissioner Hovey-Wright, to approve the minutes of the January 19, 2021, regular and closed session meetings as written.

Roll Call:

Yes: Marcia Hovey-Wright, Susie Hughes, Zach Lahring, Charles Nash, Malinda Pego, Bob Scolnik, Rillastine Wilkins, Doug Brown, Kim Cyr

No: None Motion carried.

PUBLIC COMMENT None

ITEMS FOR CONSIDERATION

WM21/02 - 10 It was moved by Commissioner Nash, supported by Commissioner Hughes, to

approve payment of the accounts payable of $15,785,474.51 covering the period of January 8, 2021 through January 21, 2021 for checks and P Card and EFT payments for the period covering December 1 through December 31, 2020 as presented by the County Clerk.

Roll Call:

Yes: Susie Hughes, Zach Lahring, Charles Nash, Malinda Pego, Bob Scolnik, Rillastine Wilkins, Doug Brown, Marcia Hovey-Wright, Kim Cyr

No: None Motion carried.

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Ways & Means Committee Minutes – February 2, 2021 Page 2 UNFINISHED BUSINESS None NEW BUSINESS None PUBLIC COMMENT None

FINAL BOARD COMMENT None

ADJOURNMENT

There being no further business to come before the Ways & Means Committee, the meeting adjourned at 4:24 p.m.

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02/08/2021 REVENUE AND EXPENDITURE REPORT FOR MUSKEGON COUNTY PERIOD ENDING 09/30/2020 PRELIMINARY UNAUDITED

PREVIOUS YEAR

YTD BALANCE % BDGT 2019‐20 YTD BALANCE DIFF YTD BALANCE % BDGT 2018‐19 END BALANCE

DESCRIPTION 09/30/2020 USED AMENDED BUDGET

09/30/2020 09/30/2019 09/30/2019 USED AMENDED BUDGET 09/30/2019 Fund 1010 ‐ General Fund GAIN ON SALE 0.00 0.00 0.00 (26,986.58) 26,986.58 899.55 3,000.00 26,986.58 TRANSFERS 1,236,262.00 100.00 1,236,262.00 (1,349,460.00) 2,585,722.00 95.56 2,705,722.00 2,585,722.00 FEDERAL 2,320,430.00 95.16 2,438,342.00 2,253,464.00 66,966.00 150.68 44,444.00 66,966.00 STATE 5,786,348.22 101.43 5,704,831.00 (796,341.04) 6,582,689.26 100.30 6,562,901.00 6,582,689.26 CHARGES FOR SERVICES 8,813,556.72 98.51 8,946,471.00 (919,980.93) 9,733,537.65 101.52 9,587,647.00 9,733,537.65 OTHER 1,210,496.26 103.51 1,169,440.00 69,699.20 1,140,797.06 101.66 1,122,176.00 1,140,797.06 FINES AND FORFEITURES 433,776.80 81.07 535,053.00 (160,689.29) 594,466.09 99.04 600,236.00 594,466.09 INTERGOVERNMENTAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 INVESTMENT INCOME 55,930.87 79.90 70,001.00 (43,412.11) 99,342.98 141.92 70,001.00 99,342.98 CONTRIBUTIONS FROM PRIVATE SOURCES 1,747,406.18 83.85 2,084,052.00 (1,065,203.07) 2,812,609.25 78.38 3,588,618.00 2,812,609.25 LICENSES AND PERMITS 5,656.50 104.46 5,415.00 (1,345.50) 7,002.00 112.94 6,200.00 7,002.00 RENTALS 121,968.51 93.70 130,168.00 4,706.64 117,261.87 97.62 120,119.00 117,261.87 TAXES 27,826,081.38 100.03 27,817,033.00 716,611.15 27,109,470.23 100.03 27,101,910.00 27,109,470.23 SPECIAL ASSESSMENTS 66,380.25 86.11 77,090.00 66,380.25 0.00 0.00 0.00 0.00 PROCEEDS FROM ISSUE OF BONDS 5,220,000.00 100.00 5,220,000.00 (35,954,089.24) 41,174,089.24 99.99 41,179,333.00 41,174,089.24 TOTAL REVENUES 54,844,293.69 98.94 55,434,158.00 (37,206,646.52) 92,050,940.21 99.31 92,692,307.00 92,050,940.21 SALARIES 15,904,600.08 98.25 16,188,704.00 (231,372.78) 16,135,972.86 97.54 16,542,451.00 16,135,972.86 FRINGES 7,753,224.43 100.75 7,695,154.00 240,856.16 7,512,368.27 95.08 7,901,119.00 7,512,368.27 SUPPLIES 849,057.01 90.47 938,531.00 25,064.99 823,992.02 88.66 929,367.00 823,992.02 CONTRACTUAL SERVICES 4,507,675.88 100.93 4,466,336.00 157,428.56 4,350,247.32 100.29 4,337,857.00 4,350,247.32 UTILITIES 709,173.83 96.61 734,089.00 (36,788.87) 745,962.70 103.97 717,445.00 745,962.70 INSURANCE PREMIUMS 1,028,940.95 99.30 1,036,185.00 376,795.85 652,145.10 72.44 900,208.00 652,145.10 OTHER 7,660,516.42 95.15 8,050,613.00 4,414,062.69 3,246,453.73 79.86 4,065,338.00 3,246,453.73 TRANSFERS 12,772,714.38 92.18 13,856,357.00 (1,602,408.53) 14,375,122.91 98.96 14,525,657.00 14,375,122.91 CAPITAL OUTLAY 146.96 19.59 750.00 (81,444.93) 81,591.89 51.62 158,050.00 81,591.89 STAFF DEVELOPMENT & TRAVEL 158,928.38 72.23 220,018.00 (92,055.58) 250,983.96 88.61 283,232.00 250,983.96 OVERHEAD 2,008,890.22 96.11 2,090,211.00 46,735.09 1,962,155.13 99.00 1,981,903.00 1,962,155.13 INTEREST EXPENSE 4,452.08 88.16 5,050.00 (1,099.64) 5,551.72 109.72 5,060.00 5,551.72 MERS PAYMENT 0.00 0.00 0.00 (40,735,808.00) 40,735,808.00 100.00 40,735,808.00 40,735,808.00 DEBT SERVICE 66,692.14 99.55 66,992.00 (225,623.10) 292,315.24 98.24 297,559.00 292,315.24 TOTAL EXPENDITURES 53,425,012.76 96.52 55,348,990.00 (37,745,658.09) 91,170,670.85 97.63 93,381,054.00 91,170,670.85 Fund 1010 ‐ General Fund: TOTAL REVENUES 54,844,293.69 98.94 55,434,158.00 (37,206,646.52) 92,050,940.21 99.31 92,692,307.00 92,050,940.21 TOTAL EXPENDITURES 53,425,012.76 96.52 55,348,990.00 (37,745,658.09) 91,170,670.85 97.63 93,381,054.00 91,170,670.85 NET OF REVENUES & EXPENDITURES 1,419,280.93 1,666.45 85,168.00 539,011.57 880,269.36 127.81 (688,747.00) 880,269.36

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02/08/2021 REVENUE AND EXPENDITURE REPORT FOR MUSKEGON COUNTY PERIOD ENDING 12/31/2020

PREVIOUS YEAR

YTD BALANCE % BDGT 2020‐21 YTD BALANCE DIFF YTD BALANCE % BDGT 2019‐20 END BALANCE

DESCRIPTION 12/31/2020 USED AMENDED BUDGET

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 1010 ‐ General Fund TRANSFERS 397,820.00 25.00 1,591,328.00 (151,894.00) 549,714.00 44.47 1,236,262.00 1,236,262.00 FEDERAL 16,603.62 34.13 48,644.00 (2,384.58) 18,988.20 0.78 2,438,342.00 2,320,430.00 STATE 1,554,612.40 26.06 5,964,861.00 334,617.56 1,219,994.84 21.39 5,704,831.00 5,786,348.22 CHARGES FOR SERVICES 2,037,482.02 20.82 9,783,861.00 (189,359.81) 2,226,841.83 24.89 8,946,471.00 8,813,556.72 OTHER 297,946.92 25.09 1,187,306.00 60,738.74 237,208.18 20.28 1,169,440.00 1,210,496.26 FINES AND FORFEITURES 97,579.73 16.42 594,219.00 (32,453.85) 130,033.58 24.30 535,053.00 433,776.80 INVESTMENT INCOME 3,409.67 4.87 70,000.00 (16,165.68) 19,575.35 27.96 70,001.00 55,930.87 CONTRIBUTIONS FROM PRIVATE SOURCES 575,113.70 30.80 1,867,065.00 500,151.20 74,962.50 3.60 2,084,052.00 1,747,406.18 LICENSES AND PERMITS 1,200.00 20.34 5,900.00 (5.00) 1,205.00 22.25 5,415.00 5,656.50 RENTALS 24,981.57 19.83 125,998.00 (3,265.29) 28,246.86 21.70 130,168.00 121,968.51 TAXES 5,399.24 0.02 28,276,463.00 (156.18) 5,555.42 0.02 27,817,033.00 27,826,081.38 SPECIAL ASSESSMENTS 0.00 0.00 80,000.00 0.00 0.00 0.00 77,090.00 66,380.25 PROCEEDS FROM ISSUE OF BONDS 0.00 0.00 0.00 0.00 0.00 0.00 5,220,000.00 5,220,000.00 TOTAL REVENUES 5,012,148.87 10.11 49,595,645.00 499,823.11 4,512,325.76 8.14 55,434,158.00 54,844,293.69 SALARIES 3,787,828.58 22.70 16,687,231.00 (27,752.76) 3,815,581.34 23.57 16,188,704.00 15,904,600.08 FRINGES 1,754,620.23 21.72 8,078,302.00 (72,369.55) 1,826,989.78 23.74 7,695,154.00 7,753,224.43 SUPPLIES 179,678.02 18.54 968,917.00 18,215.46 161,462.56 17.20 938,531.00 849,057.01 CONTRACTUAL SERVICES 931,034.22 22.47 4,144,044.00 (178,789.84) 1,109,824.06 24.85 4,466,336.00 4,507,675.88 UTILITIES 145,743.83 21.12 690,232.00 (25,412.92) 171,156.75 23.32 734,089.00 709,173.83 INSURANCE PREMIUMS 0.00 0.00 1,036,185.00 0.00 0.00 0.00 1,036,185.00 1,028,940.95 OTHER 941,850.42 35.23 2,673,172.00 405,975.99 535,874.43 6.66 8,050,613.00 7,660,516.42 TRANSFERS 3,341,660.00 24.23 13,790,171.00 (49,438.06) 3,391,098.06 24.47 13,856,357.00 12,772,714.38 CAPITAL OUTLAY 0.00 0.00 377,817.00 (146.96) 146.96 19.59 750.00 146.96 STAFF DEVELOPMENT & TRAVEL 68,533.25 24.96 274,529.00 2,558.15 65,975.10 29.99 220,018.00 158,928.38 OVERHEAD 496,020.05 21.89 2,266,329.00 (13,254.81) 509,274.86 24.36 2,090,211.00 2,008,890.22 INTEREST EXPENSE 1,602.18 28.02 5,717.00 102.50 1,499.68 29.70 5,050.00 4,452.08 DEBT SERVICE 62,400.75 14.44 432,086.00 62,400.75 0.00 0.00 66,992.00 66,692.14 TOTAL EXPENDITURES 11,710,971.53 22.77 51,424,732.00 122,087.95 11,588,883.58 20.94 55,348,990.00 53,425,012.76 Fund 1010 ‐ General Fund: TOTAL REVENUES 5,012,148.87 10.11 49,595,645.00 499,823.11 4,512,325.76 8.14 55,434,158.00 54,844,293.69 TOTAL EXPENDITURES 11,710,971.53 22.77 51,424,732.00 122,087.95 11,588,883.58 20.94 55,348,990.00 53,425,012.76 NET OF REVENUES & EXPENDITURES (6,698,822.66) 366.24 (1,829,087.00) 377,735.16 (7,076,557.82) 8,308.94 85,168.00 1,419,280.93

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PREVIOUS YEAR

YTD BALANCE % BDGT 2020‐21 YTD BALANCE DIFF YTD BALANCE % BDGT 2019‐20 END BALANCE DESCRIPTION 12/31/2020 USED AMENDED BUDGET

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 1010 ‐ General Fund: TOTAL REVENUES 5,012,148.87 10.11 49,595,645.00 499,823.11 4,512,325.76 8.14 55,434,158.00 54,844,293.69 TOTAL EXPENDITURES 11,710,971.53 22.77 51,424,732.00 122,087.95 11,588,883.58 20.94 55,348,990.00 53,425,012.76 NET OF REVENUES & EXPENDITURES (6,698,822.66) 366.24 (1,829,087.00) 377,735.16 (7,076,557.82) 8,308.94 85,168.00 1,419,280.93 Fund 1060 ‐ Senior Millage Fund: TOTAL REVENUES 14,111.02 0.60 2,354,749.00 (177,594.03) 191,705.05 7.81 2,456,137.00 2,480,621.99 TOTAL EXPENDITURES 286,535.35 12.16 2,357,256.00 34,032.06 252,503.29 6.87 3,673,367.00 2,964,801.23 NET OF REVENUES & EXPENDITURES (272,424.33) 10,866.55 (2,507.00) (211,626.09) (60,798.24) 4.99 (1,217,230.00) (484,179.24) Fund 1170 ‐ Sobriety Court: TOTAL REVENUES 11,610.00 1.99 583,279.00 (92,799.82) 104,409.82 20.14 518,485.00 377,054.58 TOTAL EXPENDITURES 61,082.39 10.47 583,279.00 (33,158.70) 94,241.09 18.18 518,485.00 377,054.58 NET OF REVENUES & EXPENDITURES (49,472.39) 100.00 0.00 (59,641.12) 10,168.73 100.00 0.00 0.00 Fund 1172 ‐ Adult Drug Treatment Court: TOTAL REVENUES 830.00 0.33 248,682.00 (30,806.36) 31,636.36 13.90 227,526.00 160,506.25 TOTAL EXPENDITURES 28,830.34 11.59 248,682.00 (2,024.47) 30,854.81 13.56 227,526.00 158,583.92 NET OF REVENUES & EXPENDITURES (28,000.34) 100.00 0.00 (28,781.89) 781.55 100.00 0.00 1,922.33 Fund 1190 ‐ Emergency Services: TOTAL REVENUES 72,640.00 19.08 380,725.00 118.30 72,521.70 23.03 314,873.00 290,925.21 TOTAL EXPENDITURES 101,097.49 26.49 381,714.00 21,561.00 79,536.49 25.17 315,947.00 292,047.73 NET OF REVENUES & EXPENDITURES (28,457.49) 2,877.40 (989.00) (21,442.70) (7,014.79) 653.15 (1,074.00) (1,122.52) Fund 1200 ‐ Marine Safety: TOTAL REVENUES 33,234.00 14.00 237,330.00 (18,098.00) 51,332.00 21.05 243,866.00 197,870.51 TOTAL EXPENDITURES 33,822.44 14.25 237,330.00 4,013.54 29,808.90 12.22 243,866.00 197,870.51 NET OF REVENUES & EXPENDITURES (588.44) 100.00 0.00 (22,111.54) 21,523.10 100.00 0.00 0.00 Fund 1210 ‐ Highway Safety Programs: TOTAL REVENUES 104,394.00 35.71 292,354.00 (2,234.00) 106,628.00 32.31 330,052.00 286,552.00 TOTAL EXPENDITURES 69,520.08 23.78 292,354.00 (7,246.86) 76,766.94 23.26 330,052.00 286,552.00 NET OF REVENUES & EXPENDITURES 34,873.92 100.00 0.00 5,012.86 29,861.06 100.00 0.00 0.00 TOTAL REVENUES 115,414.69 29.47 391,575.00 75,940.80 39,473.89 10.51 375,700.00 371,214.99 TOTAL EXPENDITURES 90,281.55 23.06 391,575.00 (5,043.66) 95,325.21 25.37 375,700.00 371,214.99 NET OF REVENUES & EXPENDITURES 25,133.14 100.00 0.00 80,984.46 (55,851.32) 100.00 0.00 0.00

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 1500 ‐ Cemetery Trust: TOTAL REVENUES 87.47 100.00 0.00 (0.25) 87.72 100.00 0.00 348.34 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 346.00 NET OF REVENUES & EXPENDITURES 87.47 100.00 0.00 (0.25) 87.72 100.00 0.00 2.34 Fund 2080 ‐ Parks: TOTAL REVENUES 31,569.00 3.70 854,000.00 596.42 30,972.58 3.83 809,000.00 883,558.63 TOTAL EXPENDITURES 175,527.12 16.34 1,074,289.00 36,592.25 138,934.87 15.75 882,384.00 860,377.86 NET OF REVENUES & EXPENDITURES (143,958.12) 65.35 (220,289.00) (35,995.83) (107,962.29) 147.12 (73,384.00) 23,180.77 Fund 2110 ‐ Coronavirus Public Safety Fund: TOTAL REVENUES 0.00 0.00 11,118.00 0.00 0.00 0.00 46,890.00 31,050.94 TOTAL EXPENDITURES 481.30 4.33 11,118.00 481.30 0.00 0.00 46,890.00 31,050.94 NET OF REVENUES & EXPENDITURES (481.30) 100.00 0.00 (481.30) 0.00 0.00 0.00 0.00 Fund 2150 ‐ Family Court: TOTAL REVENUES 1,184,539.86 22.10 5,360,309.00 (105,679.76) 1,290,219.62 23.66 5,453,691.00 5,157,743.83 TOTAL EXPENDITURES 1,111,765.82 20.74 5,360,309.00 (180,355.56) 1,292,121.38 23.69 5,453,691.00 5,157,743.83 NET OF REVENUES & EXPENDITURES 72,774.04 100.00 0.00 74,675.80 (1,901.76) 100.00 0.00 0.00 Fund 2151 ‐ Access & Visitation Program: TOTAL REVENUES 0.00 0.00 5,850.00 0.00 0.00 0.00 5,850.00 1,398.00 TOTAL EXPENDITURES 0.00 0.00 5,850.00 0.00 0.00 0.00 5,850.00 1,398.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fund 2153 ‐ SSSPP Grant: TOTAL REVENUES 499.00 0.16 312,805.00 (48,777.57) 49,276.57 15.85 310,843.00 184,818.72 TOTAL EXPENDITURES 14,958.06 4.78 312,805.00 (34,338.60) 49,296.66 15.75 312,957.00 186,933.08 NET OF REVENUES & EXPENDITURES (14,459.06) 100.00 0.00 (14,438.97) (20.09) 0.95 (2,114.00) (2,114.36) Fund 2171 ‐ District Ct Eviction Prevention Docket: TOTAL REVENUES 0.00 0.00 21,350.00 (21,350.00) 21,350.00 100.00 21,350.00 21,350.00 TOTAL EXPENDITURES 2,839.68 13.30 21,350.00 29.47 2,810.21 13.16 21,350.00 16,644.45 NET OF REVENUES & EXPENDITURES (2,839.68) 100.00 0.00 (21,379.47) 18,539.79 100.00 0.00 4,705.55 Fund 2210 ‐ Public Health: TOTAL REVENUES 1,637,802.37 22.14 7,398,712.00 354,680.62 1,283,121.75 18.34 6,994,791.00 6,421,573.40 TOTAL EXPENDITURES 1,246,097.15 16.84 7,398,709.00 (196,873.84) 1,442,970.99 20.63 6,994,791.00 6,437,338.80 NET OF REVENUES & EXPENDITURES 391,705.22 13,056,840.67 3.00 551,554.46 (159,849.24) 100.00 0.00 (15,765.40)

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 2212 ‐ Lead Hazard Control: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 (180.00) 180.00 100.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 180.00 (180.00) 100.00 0.00 0.00 Fund 2217 ‐ Community Health Improvement Fund: TOTAL REVENUES 75,876.50 10.11 750,750.00 22,310.41 53,566.09 7.14 750,750.00 333,898.80 TOTAL EXPENDITURES 52,789.50 7.03 750,663.00 52,621.50 168.00 0.02 750,663.00 333,898.80 NET OF REVENUES & EXPENDITURES 23,087.00 26,536.78 87.00 (30,311.09) 53,398.09 61,377.11 87.00 0.00 Fund 2220 ‐ HealthWest: TOTAL REVENUES 991,102.05 1.46 67,729,813.00 (11,351,543.39) 12,342,645.44 16.10 76,643,622.00 70,137,955.12 TOTAL EXPENDITURES 9,004,160.37 13.29 67,729,813.00 (3,799,231.45) 12,803,391.82 16.71 76,643,622.00 69,228,724.61 NET OF REVENUES & EXPENDITURES (8,013,058.32) 100.00 0.00 (7,552,311.94) (460,746.38) 100.00 0.00 909,230.51 Fund 2240 ‐ Lake Pollution Control Fund: TOTAL REVENUES 0.00 0.00 14,282.00 (12,437.36) 12,437.36 87.08 14,282.00 31,957.21 TOTAL EXPENDITURES 118,599.59 6.07 1,953,750.00 (27,247.62) 145,847.21 5.73 2,545,282.00 1,973,405.03 NET OF REVENUES & EXPENDITURES (118,599.59) 6.12 (1,939,468.00) 14,810.26 (133,409.85) 5.27 (2,531,000.00) (1,941,447.82) Fund 2261 ‐ Sustainability Grant: TOTAL REVENUES 0.00 0.00 61,392.00 (9,306.00) 9,306.00 15.25 61,014.00 9,306.00 TOTAL EXPENDITURES 90.00 0.15 61,392.00 (9,216.00) 9,306.00 15.25 61,014.00 9,306.00 NET OF REVENUES & EXPENDITURES (90.00) 100.00 0.00 (90.00) 0.00 0.00 0.00 0.00 Fund 2295 ‐ Convention Center Support Fund: TOTAL REVENUES 106,997.00 25.00 428,000.00 106,997.00 0.00 0.00 1,449,438.00 1,580,604.00 TOTAL EXPENDITURES 483,705.75 61.17 790,749.00 483,705.75 0.00 0.00 260,685.00 260,684.86 NET OF REVENUES & EXPENDITURES (376,708.75) 103.85 (362,749.00) (376,708.75) 0.00 0.00 1,188,753.00 1,319,919.14 Fund 2300 ‐ Accommodations Tax: TOTAL REVENUES 264,655.03 21.72 1,218,300.00 (20,139.27) 284,794.30 31.42 906,364.00 1,143,958.88 TOTAL EXPENDITURES 285,396.90 20.63 1,383,336.00 32,944.09 252,452.81 10.02 2,520,702.00 2,525,661.67 NET OF REVENUES & EXPENDITURES (20,741.87) 12.57 (165,036.00) (53,083.36) 32,341.49 2.00 (1,614,338.00) (1,381,702.79) Fund 2460 ‐ Census Support Fund: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 50,000.00 44,837.50 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 50,000.00 44,837.50 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 2470 ‐ CDBG Housing Grant: TOTAL REVENUES 24,974.00 153.69 16,250.00 17,820.08 7,153.92 23.08 31,000.00 28,087.77 TOTAL EXPENDITURES 58,687.28 59.84 98,070.00 58,645.28 42.00 0.26 15,973.00 159.00 NET OF REVENUES & EXPENDITURES (33,713.28) 41.20 (81,820.00) (40,825.20) 7,111.92 47.33 15,027.00 27,928.77 Fund 2471 ‐ Neighborhood Stabilization Prog 3: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 39,472.00 34,783.87 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 39,472.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 34,783.87 Fund 2530 ‐ Pass‐Through Grants Fund: TOTAL REVENUES 0.00 0.00 5,000.00 0.00 0.00 0.00 5,000.00 4,589.14 TOTAL EXPENDITURES 0.00 0.00 5,000.00 0.00 0.00 0.00 5,000.00 4,589.14 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fund 2560 ‐ Deeds Automation Fund: TOTAL REVENUES 43,865.00 25.21 174,000.00 4,029.57 39,835.43 22.89 174,000.00 172,562.39 TOTAL EXPENDITURES 125,437.26 28.76 436,126.00 7,741.64 117,695.62 31.11 378,338.00 302,828.41 NET OF REVENUES & EXPENDITURES (81,572.26) 31.12 (262,126.00) (3,712.07) (77,860.19) 38.10 (204,338.00) (130,266.02) Fund 2600 ‐ Indigent Defense Fund: TOTAL REVENUES 306,471.99 10.29 2,978,991.00 (44,013.80) 350,485.79 11.52 3,043,644.00 2,995,910.58 TOTAL EXPENDITURES 688,821.37 22.25 3,095,708.00 106,739.35 582,082.02 21.07 2,762,762.00 2,659,569.71 NET OF REVENUES & EXPENDITURES (382,349.38) 327.59 (116,717.00) (150,753.15) (231,596.23) 82.45 280,882.00 336,340.87 Fund 2630 ‐ Concealed Pistol Licensing: TOTAL REVENUES 22,122.00 29.42 75,200.00 9,246.03 12,875.97 16.57 77,700.00 92,314.60 TOTAL EXPENDITURES 10,481.32 19.50 53,752.00 (4,451.19) 14,932.51 25.54 58,471.00 58,466.72 NET OF REVENUES & EXPENDITURES 11,640.68 54.27 21,448.00 13,697.22 (2,056.54) 10.69 19,229.00 33,847.88 Fund 2640 ‐ Community Corrections: TOTAL REVENUES 83,418.69 23.36 357,065.00 (4,096.16) 87,514.85 25.00 350,066.00 305,445.58 TOTAL EXPENDITURES 74,849.34 20.96 357,065.00 (2,673.54) 77,522.88 22.15 350,066.00 305,445.58 NET OF REVENUES & EXPENDITURES 8,569.35 100.00 0.00 (1,422.62) 9,991.97 100.00 0.00 0.00 Fund 2671 ‐ Sheriff Forfeitures: TOTAL REVENUES 0.00 0.00 500.00 (2.39) 2.39 0.11 2,250.00 1,920.24 TOTAL EXPENDITURES 57.00 24.05 237.00 (17.00) 74.00 26.33 281.00 281.00 NET OF REVENUES & EXPENDITURES (57.00) 21.67 263.00 14.61 (71.61) 3.64 1,969.00 1,639.24

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 2672 ‐ Prosecutor Drug: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 10.00 23.81 42.00 (5.00) 15.00 35.71 42.00 42.00 NET OF REVENUES & EXPENDITURES (10.00) 23.81 (42.00) 5.00 (15.00) 35.71 (42.00) (42.00) Fund 2673 ‐ Special Investigative Fund: TOTAL REVENUES 540.00 3.34 16,151.00 540.00 0.00 0.00 8,113.00 14,452.27 TOTAL EXPENDITURES 256.79 1.59 16,151.00 9.57 247.22 3.05 8,113.00 14,452.27 NET OF REVENUES & EXPENDITURES 283.21 100.00 0.00 530.43 (247.22) 100.00 0.00 0.00 Fund 2675 ‐ Justice Assistance Grant: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 213,829.00 211,709.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 213,829.00 211,708.86 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.14 Fund 2800 ‐ Crime Victims' Rights: TOTAL REVENUES 111,767.37 20.10 556,058.00 20,417.88 91,349.49 17.29 528,217.00 474,299.06 TOTAL EXPENDITURES 115,521.69 20.78 556,058.00 23,654.64 91,867.05 17.39 528,217.00 474,299.06 NET OF REVENUES & EXPENDITURES (3,754.32) 100.00 0.00 (3,236.76) (517.56) 100.00 0.00 0.00 Fund 2823 ‐ Muskegon Area Stormwater Committee: TOTAL REVENUES 0.00 0.00 50,000.00 0.00 0.00 0.00 50,000.00 0.00 TOTAL EXPENDITURES 0.00 0.00 50,000.00 (250.00) 250.00 0.50 50,000.00 28,810.05 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 250.00 (250.00) 100.00 0.00 (28,810.05) Fund 2890 ‐ Remonumentation: TOTAL REVENUES 46,657.46 91.60 50,937.00 (7,096.69) 53,754.15 58.60 91,726.00 54,079.75 TOTAL EXPENDITURES 46,651.26 91.59 50,937.00 (7,097.07) 53,748.33 58.60 91,726.00 54,079.75 NET OF REVENUES & EXPENDITURES 6.20 100.00 0.00 0.38 5.82 100.00 0.00 0.00 Fund 2910 ‐ Social Welfare: TOTAL REVENUES 2,020.00 24.98 8,086.00 (438.00) 2,458.00 30.40 8,086.00 5,284.10 TOTAL EXPENDITURES 484.42 5.99 8,086.00 (2,909.67) 3,394.09 41.97 8,086.00 5,284.10 NET OF REVENUES & EXPENDITURES 1,535.58 100.00 0.00 2,471.67 (936.09) 100.00 0.00 0.00 Fund 2920 ‐ Child Care Fund: TOTAL REVENUES 1,665,265.08 20.65 8,064,934.00 (234,208.85) 1,899,473.93 23.97 7,925,477.00 7,247,259.48 TOTAL EXPENDITURES 1,233,734.97 15.30 8,064,934.00 (502,803.48) 1,736,538.45 21.91 7,925,477.00 7,247,259.48 NET OF REVENUES & EXPENDITURES 431,530.11 100.00 0.00 268,594.63 162,935.48 100.00 0.00 0.00

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 2925 ‐ JTC Arts Programming Fund: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 7,000.00 7,000.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 7,000.00 7,000.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fund 2930 ‐ Veterans Affairs Dept: TOTAL REVENUES 59,598.41 13.45 443,175.00 19,538.98 40,059.43 8.16 490,824.00 470,919.42 TOTAL EXPENDITURES 77,355.55 19.55 395,657.00 18,186.00 59,169.55 13.64 433,769.00 376,275.84 NET OF REVENUES & EXPENDITURES (17,757.14) 37.37 47,518.00 1,352.98 (19,110.12) 33.49 57,055.00 94,643.58 Fund 2970 ‐ Mental Health Buildings: TOTAL REVENUES 83,706.75 25.00 334,826.00 (8,150.28) 91,857.03 25.12 365,677.00 365,903.52 TOTAL EXPENDITURES 70,215.19 19.95 351,988.00 (12,055.95) 82,271.14 23.25 353,797.00 319,810.59 NET OF REVENUES & EXPENDITURES 13,491.56 78.61 (17,162.00) 3,905.67 9,585.89 80.69 11,880.00 46,092.93 Fund 2980 ‐ Victim Restitution: TOTAL REVENUES 309.78 23.83 1,300.00 219.78 90.00 6.92 1,300.00 1,316.16 TOTAL EXPENDITURES 0.00 0.00 8,500.00 118.13 (118.13) 1.39 8,500.00 70.05 NET OF REVENUES & EXPENDITURES 309.78 4.30 (7,200.00) 101.65 208.13 2.89 (7,200.00) 1,246.11 Fund 3010 ‐ General Debt Service Fund: TOTAL REVENUES 17,488.00 25.00 69,940.00 (1,499.00) 18,987.00 25.02 75,876.00 75,869.26 TOTAL EXPENDITURES 57,634.38 82.41 69,940.00 (5,500.00) 63,134.38 83.21 75,876.00 75,869.26 NET OF REVENUES & EXPENDITURES (40,146.38) 100.00 0.00 4,001.00 (44,147.38) 100.00 0.00 0.00 Fund 3111 ‐ Quality of Life Bonds Debt Service: TOTAL REVENUES 0.00 0.00 0.00 (2.12) 2.12 0.13 1,623.00 1,617.77 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 1,623.00 1,617.77 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 (2.12) 2.12 100.00 0.00 0.00 Fund 3130 ‐ Hall of Justice Bonds Debt Service: TOTAL REVENUES 136,274.00 25.00 545,099.00 239.00 136,035.00 25.00 544,149.00 544,126.50 TOTAL EXPENDITURES 14,736.25 2.70 545,099.00 (7,031.00) 21,767.25 4.00 544,149.00 544,126.50 NET OF REVENUES & EXPENDITURES 121,537.75 100.00 0.00 7,270.00 114,267.75 100.00 0.00 0.00 Fund 3140 ‐ HealthWest Building Bonds Debt Service: TOTAL REVENUES 104,509.71 24.92 419,313.00 824.79 103,684.92 25.01 414,595.00 414,087.74 TOTAL EXPENDITURES 75,495.38 18.06 418,039.00 (4,945.00) 80,440.38 19.49 412,713.00 412,700.26 NET OF REVENUES & EXPENDITURES 29,014.33 2,277.42 1,274.00 5,769.79 23,244.54 1,235.10 1,882.00 1,387.48 Fund 3690 ‐ Building Authority Debt Service: TOTAL REVENUES 665,647.00 25.00 2,662,603.00 3,386.00 662,261.00 24.85 2,665,115.00 2,665,836.32 TOTAL EXPENDITURES 1,897,455.22 71.26 2,662,603.00 11,647.60 1,885,807.62 70.76 2,665,115.00 2,665,836.32

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 NET OF REVENUES & EXPENDITURES (1,231,808.22) 100.00 0.00 (8,261.60) (1,223,546.62) 100.00 0.00 0.00 Fund 3960 ‐ Pension Bonds DSF‐Governmental Funds: TOTAL REVENUES 709,007.00 26.13 2,712,887.00 (99,102.97) 808,109.97 25.28 3,196,940.00 3,198,852.28 TOTAL EXPENDITURES 2,354,965.01 74.68 3,153,541.00 (386,193.14) 2,741,158.15 76.90 3,564,434.00 3,564,421.36 NET OF REVENUES & EXPENDITURES (1,645,958.01) 373.53 (440,654.00) 287,090.17 (1,933,048.18) 526.01 (367,494.00) (365,569.08) Fund 4010 ‐ Capital Projects Fund: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 48,975.00 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 (48,975.00) 0.00 0.00 0.00 0.00 0.00 Fund 4150 ‐ Northside Water Construction: TOTAL REVENUES 0.00 0.00 6,449,239.00 (12,550.64) 12,550.64 35.89 34,968.00 192,542.06 TOTAL EXPENDITURES 51,235.62 0.73 7,037,319.00 45,715.62 5,520.00 0.34 1,620,000.00 129,073.50 NET OF REVENUES & EXPENDITURES (51,235.62) 8.71 (588,080.00) (58,266.26) 7,030.64 0.44 (1,585,032.00) 63,468.56 Fund 4180 ‐ Heritage Landing Development: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 9,262.00 9,262.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 (9,262.00) (9,262.00) Fund 4660 ‐ Jail/JTC Capital Projects Fund: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 3,920.00 3,920.00 TOTAL EXPENDITURES 248.00 0.66 37,304.00 (10,155.08) 10,403.08 23.50 44,261.00 24,956.08 NET OF REVENUES & EXPENDITURES (248.00) 0.66 (37,304.00) 10,155.08 (10,403.08) 25.79 (40,341.00) (21,036.08) Fund 4930 ‐ Public Improvement: TOTAL REVENUES 0.00 0.00 1,500.00 (370.21) 370.21 0.08 485,201.00 517,361.01 TOTAL EXPENDITURES 27,024.00 19.78 136,639.00 (124,430.48) 151,454.48 56.35 268,789.00 251,886.83 NET OF REVENUES & EXPENDITURES (27,024.00) 20.00 (135,139.00) 124,060.27 (151,084.27) 69.81 216,412.00 265,474.18 Fund 4960 ‐ Capital Improvement: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,340.70 TOTAL EXPENDITURES 18,719.53 32.17 58,189.00 3,929.77 14,789.76 25.42 58,189.00 63,523.22 NET OF REVENUES & EXPENDITURES (18,719.53) 32.17 (58,189.00) (3,929.77) (14,789.76) 25.42 (58,189.00) (62,182.52) Fund 5100 ‐ Delinquent Tax Revolving: TOTAL REVENUES 3,509.71 12.05 29,126.00 (395.73) 3,905.44 9.16 42,616.00 32,130.79 TOTAL EXPENDITURES 87,772.00 25.02 350,772.00 75,079.00 12,693.00 25.00 50,772.00 50,772.00 NET OF REVENUES & EXPENDITURES (84,262.29) 26.20 (321,646.00) (75,474.73) (8,787.56) 107.74 (8,156.00) (18,641.21)

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 5110 ‐ Tax Forfeitures: TOTAL REVENUES 91,270.75 10.86 840,640.00 (1,255.08) 92,525.83 10.85 852,411.00 1,541,336.42 TOTAL EXPENDITURES 126,800.36 27.95 453,732.00 (37,021.00) 163,821.36 48.85 335,375.00 384,140.36 NET OF REVENUES & EXPENDITURES (35,529.61) 9.18 386,908.00 35,765.92 (71,295.53) 13.79 517,036.00 1,157,196.06 Fund 5160 ‐ 2020 Delinquent Tax Revolving: TOTAL REVENUES 772.81 0.07 1,114,015.00 772.81 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 73,627.77 16.19 454,779.00 73,627.77 0.00 0.00 0.00 8,773.66 NET OF REVENUES & EXPENDITURES (72,854.96) 11.05 659,236.00 (72,854.96) 0.00 0.00 0.00 (8,773.66) Fund 5167 ‐ 2017 Delinquent Tax Revolving: TOTAL REVENUES 224.94 100.00 0.00 475,611.33 (475,386.39) 100.00 0.00 0.00 TOTAL EXPENDITURES 0.00 0.00 0.00 (59,400.00) 59,400.00 100.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 224.94 100.00 0.00 535,011.33 (534,786.39) 100.00 0.00 0.00 Fund 5168 ‐ 2018 Delinquent Tax Revolving: TOTAL REVENUES 142,686.41 100.00 0.00 683,523.74 (540,837.33) 57.90 934,029.00 974,157.37 TOTAL EXPENDITURES 54,800.00 100.00 0.00 (577,563.96) 632,363.96 42.57 1,485,384.00 1,520,390.33 NET OF REVENUES & EXPENDITURES 87,886.41 100.00 0.00 1,261,087.70 (1,173,201.29) 212.79 (551,355.00) (546,232.96) Fund 5169 ‐ 2019 Delinquent Tax Revolving: TOTAL REVENUES 134,675.73 13.27 1,014,849.00 134,044.01 631.72 0.06 1,063,859.00 1,040,313.12 TOTAL EXPENDITURES 408,366.16 28.34 1,440,799.00 328,671.79 79,694.37 17.72 449,678.00 398,283.04 NET OF REVENUES & EXPENDITURES (273,690.43) 64.25 (425,950.00) (194,627.78) (79,062.65) 12.87 614,181.00 642,030.08 Fund 5500 ‐ Land Bank: TOTAL REVENUES 95,416.32 9.25 1,031,361.00 (123,435.94) 218,852.26 24.17 905,613.00 730,083.45 TOTAL EXPENDITURES 161,261.18 15.12 1,066,288.00 (66,552.33) 227,813.51 25.55 891,708.00 789,514.06 NET OF REVENUES & EXPENDITURES (65,844.86) 188.52 (34,927.00) (56,883.61) (8,961.25) 64.45 13,905.00 (59,430.61) Fund 5710 ‐ Solid Waste Management: TOTAL REVENUES 1,326,988.17 34.48 3,848,400.00 358,502.06 968,486.11 23.05 4,201,126.00 4,531,298.39 TOTAL EXPENDITURES 1,459,817.32 38.29 3,812,832.00 525,283.56 934,533.76 27.48 3,400,199.00 5,915,247.63 NET OF REVENUES & EXPENDITURES (132,829.15) 373.45 35,568.00 (166,781.50) 33,952.35 4.24 800,927.00 (1,383,949.24) Fund 5711 ‐ Fly Ash Program: TOTAL REVENUES 0.00 0.00 5,500.00 (1,879.42) 1,879.42 34.17 5,500.00 5,521.33 TOTAL EXPENDITURES 887.00 2.60 34,069.00 (2,945.00) 3,832.00 11.43 33,515.00 (4,310.88) NET OF REVENUES & EXPENDITURES (887.00) 3.10 (28,569.00) 1,065.58 (1,952.58) 6.97 (28,015.00) 9,832.21

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 5810 ‐ Airport: TOTAL REVENUES 188,988.75 7.34 2,575,446.00 (101,365.28) 290,354.03 21.42 1,355,383.00 2,051,910.08 TOTAL EXPENDITURES 259,215.13 8.23 3,149,542.00 (309,839.52) 569,054.65 18.95 3,003,410.00 2,721,995.45 NET OF REVENUES & EXPENDITURES (70,226.38) 12.23 (574,096.00) 208,474.24 (278,700.62) 16.91 (1,648,027.00) (670,085.37) Fund 5880 ‐ Muskegon Area Transit System: TOTAL REVENUES 886,885.71 11.96 7,415,333.00 50,157.62 836,728.09 11.86 7,057,249.00 4,212,519.02 TOTAL EXPENDITURES 820,131.12 15.77 5,201,853.00 (352,151.90) 1,172,283.02 22.03 5,322,488.00 4,592,744.62 NET OF REVENUES & EXPENDITURES 66,754.59 3.02 2,213,480.00 402,309.52 (335,554.93) 19.34 1,734,761.00 (380,225.60) Fund 5890 ‐ Muskegon Trolley Company: TOTAL REVENUES 1,300.00 4.25 30,600.00 (2,904.49) 4,204.49 39.67 10,600.00 19,386.12 TOTAL EXPENDITURES 826.94 2.78 29,698.00 (4,575.64) 5,402.58 19.49 27,716.00 51,597.12 NET OF REVENUES & EXPENDITURES 473.06 52.45 902.00 1,671.15 (1,198.09) 7.00 (17,116.00) (32,211.00) Fund 5910 ‐ Regional Water System: TOTAL REVENUES 766,312.74 19.72 3,885,321.00 22,712.90 743,599.84 22.51 3,302,982.00 3,418,323.32 TOTAL EXPENDITURES 371,838.06 11.63 3,198,075.00 (194,047.42) 565,885.48 18.20 3,109,441.00 2,752,021.06 NET OF REVENUES & EXPENDITURES 394,474.68 57.40 687,246.00 216,760.32 177,714.36 91.82 193,541.00 666,302.26 Fund 5920 ‐ Wastewater Management Operations: TOTAL REVENUES 3,312,655.00 22.58 14,670,301.00 (629,835.32) 3,942,490.32 24.56 16,055,172.00 16,980,317.05 TOTAL EXPENDITURES 3,597,701.62 25.81 13,937,543.00 (132,645.62) 3,730,347.24 27.16 13,733,574.00 12,492,209.34 NET OF REVENUES & EXPENDITURES (285,046.62) 38.90 732,758.00 (497,189.70) 212,143.08 9.14 2,321,598.00 4,488,107.71 Fund 5935 ‐ WWMS#2 2011 Rev Refndg Bonds$12.38M GOLT: TOTAL REVENUES 245,409.87 20.94 1,171,737.00 (80,074.12) 325,483.99 27.78 1,171,737.00 1,323,404.66 TOTAL EXPENDITURES 0.00 0.00 178,111.00 0.00 0.00 0.00 210,240.00 210,227.09 NET OF REVENUES & EXPENDITURES 245,409.87 24.70 993,626.00 (80,074.12) 325,483.99 33.85 961,497.00 1,113,177.57 Fund 5937 ‐ WWMS#1 2005 Bonds $17.5M GOLT: TOTAL REVENUES 234,256.75 23.44 999,291.00 (76,434.90) 310,691.65 31.09 999,291.00 1,263,259.78 TOTAL EXPENDITURES 54,653.30 9.99 547,153.00 (118,332.50) 172,985.80 30.79 561,900.00 561,898.83 NET OF REVENUES & EXPENDITURES 179,603.45 39.72 452,138.00 41,897.60 137,705.85 31.48 437,391.00 701,360.95 Fund 5938 ‐ WWMS#2 2006 Revenue Bonds $14M GOLT: TOTAL REVENUES 189,101.48 23.54 803,423.00 (61,701.37) 250,802.85 31.22 803,423.00 1,019,754.16 TOTAL EXPENDITURES 49,968.75 10.27 486,356.00 (103,586.38) 153,555.13 30.83 498,056.00 498,055.61 NET OF REVENUES & EXPENDITURES 139,132.73 43.88 317,067.00 41,885.01 97,247.72 31.85 305,367.00 521,698.55

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 5939 ‐ WWMS#2 2007 Revenue Bonds $1.8M: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 95,000.00 173.26 54,832.00 77,290.62 17,709.38 31.41 56,375.00 56,375.00 NET OF REVENUES & EXPENDITURES (95,000.00) 173.26 (54,832.00) (77,290.62) (17,709.38) 31.41 (56,375.00) (56,375.00) Fund 5940 ‐ WWMS#2 2008 Revenue Bonds $945K: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 5,228.95 15.67 33,371.00 (6,131.50) 11,360.45 32.93 34,496.00 34,494.90 NET OF REVENUES & EXPENDITURES (5,228.95) 15.67 (33,371.00) 6,131.50 (11,360.45) 32.93 (34,496.00) (34,494.90) Fund 5941 ‐ WWMS#2 2008‐B Revenue Bonds $16.79M: TOTAL REVENUES 220,993.51 23.71 932,114.00 (72,107.35) 293,100.86 31.44 932,114.00 1,191,736.13 TOTAL EXPENDITURES 96,060.38 12.23 785,698.00 (161,453.50) 257,513.88 31.76 810,848.00 810,846.87 NET OF REVENUES & EXPENDITURES 124,933.13 85.33 146,416.00 89,346.15 35,586.98 29.35 121,266.00 380,889.26 Fund 5942 ‐ WWMS#2 2008‐C Revenue Bonds $17.48M: TOTAL REVENUES 234,286.86 22.25 1,053,040.00 (76,444.80) 310,731.66 29.51 1,053,040.00 1,263,422.31 TOTAL EXPENDITURES 102,033.45 17.61 579,550.00 (106,133.00) 208,166.45 34.71 599,800.00 599,799.54 NET OF REVENUES & EXPENDITURES 132,253.41 27.93 473,490.00 29,688.20 102,565.21 22.63 453,240.00 663,622.77 Fund 5943 ‐ WWMS#2 2010 Revenue Bonds $2.85M: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 11,512.29 11.31 101,805.00 (20,739.00) 32,251.29 30.85 104,550.00 104,549.21 NET OF REVENUES & EXPENDITURES (11,512.29) 11.31 (101,805.00) 20,739.00 (32,251.29) 30.85 (104,550.00) (104,549.21) Fund 5945 ‐ WWMS Brightmark Escrow Fund: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 312,702.51 TOTAL EXPENDITURES 250,655.40 100.00 0.00 250,655.40 0.00 0.00 0.00 12,036.00 NET OF REVENUES & EXPENDITURES (250,655.40) 100.00 0.00 (250,655.40) 0.00 0.00 0.00 300,666.51 Fund 6330 ‐ Office Services: TOTAL REVENUES 83,697.49 15.68 533,800.00 (11,038.16) 94,735.65 17.75 533,800.00 447,709.84 TOTAL EXPENDITURES 99,464.34 18.20 546,558.00 4,299.88 95,164.46 17.87 532,666.00 453,351.70 NET OF REVENUES & EXPENDITURES (15,766.85) 123.58 (12,758.00) (15,338.04) (428.81) 37.81 1,134.00 (5,641.86) Fund 6340 ‐ County South Campus: TOTAL REVENUES 141,868.34 18.47 768,075.00 (15,942.67) 157,811.01 20.73 761,345.00 648,315.72 TOTAL EXPENDITURES 141,868.34 18.47 768,075.00 (18,056.82) 159,925.16 21.01 761,345.00 648,315.72 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 2,114.15 (2,114.15) 100.00 0.00 0.00

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 6345 ‐ Maintenance Garage: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 714.49 5.70 12,534.00 (2,068.33) 2,782.82 22.46 12,390.00 8,837.41 NET OF REVENUES & EXPENDITURES (714.49) 5.70 (12,534.00) 2,068.33 (2,782.82) 22.46 (12,390.00) (8,837.41) Fund 6350 ‐ Energy Improvements: TOTAL REVENUES 139,959.00 24.34 574,923.00 (85,671.83) 225,630.83 33.86 666,278.00 668,463.74 TOTAL EXPENDITURES 71,720.50 14.73 486,864.00 (310,274.88) 381,995.38 63.35 603,033.00 629,368.48 NET OF REVENUES & EXPENDITURES 68,238.50 77.49 88,059.00 224,603.05 (156,364.55) 247.24 63,245.00 39,095.26 Fund 6660 ‐ Equipment Revolving: TOTAL REVENUES 107,498.78 12.44 864,420.00 (3,580.41) 111,079.19 14.05 790,474.00 844,856.50 TOTAL EXPENDITURES 47,831.24 5.61 853,132.00 (146,175.85) 194,007.09 22.06 879,625.00 949,524.58 NET OF REVENUES & EXPENDITURES 59,667.54 528.59 11,288.00 142,595.44 (82,927.90) 93.02 (89,151.00) (104,668.08) Fund 6680 ‐ Information Technology Services ISF: TOTAL REVENUES 839,423.07 28.30 2,966,354.00 3,640.61 835,782.46 28.18 2,966,354.00 3,460,466.39 TOTAL EXPENDITURES 635,349.19 16.29 3,900,344.00 (712,523.27) 1,347,872.46 33.05 4,078,232.00 3,153,180.09 NET OF REVENUES & EXPENDITURES 204,073.88 21.85 (933,990.00) 716,163.88 (512,090.00) 46.06 (1,111,878.00) 307,286.30 Fund 6770 ‐ Insurance: TOTAL REVENUES 4,744,204.59 20.41 23,239,184.00 544,609.93 4,199,594.66 20.13 20,859,138.00 20,944,650.40 TOTAL EXPENDITURES 6,368,204.69 26.28 24,235,381.00 932,920.30 5,435,284.39 25.03 21,717,377.00 20,288,620.06 NET OF REVENUES & EXPENDITURES (1,624,000.10) 163.02 (996,197.00) (388,310.37) (1,235,689.73) 143.98 (858,239.00) 656,030.34 Fund 7360 ‐ Other Post Employment Benefits Fund: TOTAL REVENUES 192,344.55 6.94 2,770,000.00 (282,489.91) 474,834.46 17.14 2,770,000.00 5,419,346.44 TOTAL EXPENDITURES 824,901.51 18.71 4,410,000.00 58,177.27 766,724.24 17.39 4,410,000.00 2,870,970.45 NET OF REVENUES & EXPENDITURES (632,556.96) 38.57 (1,640,000.00) (340,667.18) (291,889.78) 17.80 (1,640,000.00) 2,548,375.99 Fund 8010 ‐ Drain Fund: TOTAL REVENUES 219,456.07 42.86 512,003.00 (3,574,854.52) 3,794,310.59 97.20 3,903,746.00 4,352,470.68 TOTAL EXPENDITURES 59,263.51 141.10 42,000.00 (461,144.40) 520,407.91 430.55 120,870.00 4,178,129.82 NET OF REVENUES & EXPENDITURES 160,192.56 34.08 470,003.00 (3,113,710.12) 3,273,902.68 86.55 3,782,876.00 174,340.86 Fund 8410 ‐ Lake Level Fund: TOTAL REVENUES 1,172.00 19.58 5,986.00 110.00 1,062.00 5.74 18,502.00 17,898.72 TOTAL EXPENDITURES 546.46 9.13 5,986.00 (8,506.55) 9,053.01 48.93 18,502.00 17,898.72 NET OF REVENUES & EXPENDITURES 625.54 100.00 0.00 8,616.55 (7,991.01) 100.00 0.00 0.00

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 8504 ‐ 2019‐8 Anderson Drain Debt Service: TOTAL REVENUES 515.80 100.00 0.00 (123,022.23) 123,538.03 123.54 100,000.00 123,779.37 TOTAL EXPENDITURES 0.00 0.00 2,850.00 (102,884.93) 102,884.93 98.67 104,271.00 104,270.35 NET OF REVENUES & EXPENDITURES 515.80 18.10 (2,850.00) (20,137.30) 20,653.10 483.57 (4,271.00) 19,509.02 Fund 8506 ‐ 2018‐16 Aritbey Drain Debt Service: TOTAL REVENUES 0.00 0.00 0.00 (4,802.87) 4,802.87 100.00 0.00 5,797.70 TOTAL EXPENDITURES 0.00 0.00 5,798.00 0.00 0.00 0.00 5,798.00 5,797.70 NET OF REVENUES & EXPENDITURES 0.00 0.00 (5,798.00) (4,802.87) 4,802.87 82.84 (5,798.00) 0.00 Fund 8508 ‐ 2018‐17 Orland Johnson Drain Debt Servic: TOTAL REVENUES 0.00 0.00 0.00 (6,757.24) 6,757.24 100.00 0.00 6,757.24 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 5,184.00 5,183.67 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 (6,757.24) 6,757.24 130.35 (5,184.00) 1,573.57 Fund 8515 ‐ 2018‐13 Erickson Drain Debt Service: TOTAL REVENUES 0.00 0.00 0.00 (55,710.26) 55,710.26 100.00 0.00 55,710.26 TOTAL EXPENDITURES 52,454.63 100.00 52,455.00 52,454.63 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES (52,454.63) 100.00 (52,455.00) (108,164.89) 55,710.26 100.00 0.00 55,710.26 Fund 8518 ‐ 2016‐3 Kent Drain Debt Service: TOTAL REVENUES 412.88 1.13 36,448.00 (32,848.44) 33,261.32 91.26 36,448.00 35,432.50 TOTAL EXPENDITURES 2,238.37 6.50 34,452.00 (305.63) 2,544.00 7.25 35,088.00 35,087.99 NET OF REVENUES & EXPENDITURES (1,825.49) 91.46 1,996.00 (32,542.81) 30,717.32 2,258.63 1,360.00 344.51 Fund 8528 ‐ 2018‐ 3 Kuis Drain Debt Service: TOTAL REVENUES 9,058.25 3.34 270,875.00 (234,099.89) 243,158.14 89.77 270,875.00 311,597.18 TOTAL EXPENDITURES 48,950.00 22.43 218,200.00 (3,000.00) 51,950.00 23.17 224,200.00 224,200.00 NET OF REVENUES & EXPENDITURES (39,891.75) 75.73 52,675.00 (231,099.89) 191,208.14 409.66 46,675.00 87,397.18 Fund 8532 ‐ 2018‐ 2 Pierson Swamp Drain Debt Service: TOTAL REVENUES 16,819.96 16.82 100,000.00 (221,856.59) 238,676.55 238.68 100,000.00 244,249.64 TOTAL EXPENDITURES 61,168.75 26.26 232,938.00 (2,200.00) 63,368.75 26.71 237,238.00 237,225.00 NET OF REVENUES & EXPENDITURES (44,348.79) 33.36 (132,938.00) (219,656.59) 175,307.80 127.74 (137,238.00) 7,024.64 Fund 8534 ‐ 2019‐ 1 Walsworth Drain Debt Service: TOTAL REVENUES 0.00 0.00 0.00 (18,127.16) 18,127.16 100.00 0.00 18,494.44 TOTAL EXPENDITURES 0.00 0.00 17,503.00 0.00 0.00 0.00 18,501.00 18,494.44 NET OF REVENUES & EXPENDITURES 0.00 0.00 (17,503.00) (18,127.16) 18,127.16 97.98 (18,501.00) 0.00

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 8536 ‐ 2019‐6 Furman Drain Debt Service: TOTAL REVENUES 4,071.99 100.00 0.00 (72,492.73) 76,564.72 214.12 35,758.00 77,936.39 TOTAL EXPENDITURES 0.00 0.00 39,991.00 (35,757.87) 35,757.87 47.05 76,002.00 76,001.62 NET OF REVENUES & EXPENDITURES 4,071.99 10.18 (39,991.00) (36,734.86) 40,806.85 101.40 (40,244.00) 1,934.77 Fund 8539 ‐ 2019‐ 9 Washburn Drain Debt Service: TOTAL REVENUES 615.16 100.00 0.00 (117,398.17) 118,013.33 118.01 100,000.00 118,013.33 TOTAL EXPENDITURES 0.00 0.00 4,949.00 (103,375.00) 103,375.00 100.00 103,375.00 103,375.00 NET OF REVENUES & EXPENDITURES 615.16 12.43 (4,949.00) (14,023.17) 14,638.33 433.73 (3,375.00) 14,638.33 Fund 8540 ‐ 2016‐4 Laurene Taylor Drain Debt Service: TOTAL REVENUES 2,756.74 7.46 36,974.00 (35,169.66) 37,926.40 102.58 36,974.00 42,850.81 TOTAL EXPENDITURES 2,238.37 6.50 34,452.00 (305.63) 2,544.00 7.25 35,088.00 35,087.99 NET OF REVENUES & EXPENDITURES 518.37 20.55 2,522.00 (34,864.03) 35,382.40 1,876.06 1,886.00 7,762.82 Fund 8541 ‐ 2019‐5 Brandstrom Drain Debt Service: TOTAL REVENUES 2,912.66 100.00 0.00 (96,973.70) 99,886.36 210.26 47,507.00 103,485.69 TOTAL EXPENDITURES 0.00 0.00 52,296.00 (47,506.88) 47,506.88 47.44 100,134.00 100,133.33 NET OF REVENUES & EXPENDITURES 2,912.66 5.57 (52,296.00) (49,466.82) 52,379.48 99.53 (52,627.00) 3,352.36 Fund 8544 ‐ 2017‐1 Mason Drain Debt Service: TOTAL REVENUES 324.90 0.70 46,465.00 (38,456.31) 38,781.21 83.46 46,465.00 40,429.47 TOTAL EXPENDITURES 2,246.22 5.17 43,468.00 (556.98) 2,803.20 6.28 44,606.00 44,606.39 NET OF REVENUES & EXPENDITURES (1,921.32) 64.11 2,997.00 (37,899.33) 35,978.01 1,935.34 1,859.00 (4,176.92) Fund 8548 ‐ 2018‐15 Wilsie Drain Debt Service: TOTAL REVENUES 0.00 0.00 0.00 (32,076.66) 32,076.66 100.00 0.00 32,076.66 TOTAL EXPENDITURES 0.00 0.00 57,700.00 0.00 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES 0.00 0.00 (57,700.00) (32,076.66) 32,076.66 100.00 0.00 32,076.66 Fund 8550 ‐ 2019‐11 Ribe Drain Debt Service: TOTAL REVENUES 183,203.55 100.00 0.00 (148,164.78) 331,368.33 100.03 331,284.00 331,691.22 TOTAL EXPENDITURES 38,982.00 17.46 223,264.00 (214,037.75) 253,019.75 89.04 284,156.00 284,155.65 NET OF REVENUES & EXPENDITURES 144,221.55 64.60 (223,264.00) 65,872.97 78,348.58 166.25 47,128.00 47,535.57 Fund 8552 ‐ 2018‐18 Wooley Marsh Drain Debt Service: TOTAL REVENUES 145.89 100.00 0.00 (25,886.03) 26,031.92 100.00 0.00 27,140.54 TOTAL EXPENDITURES 0.00 0.00 24,000.00 0.00 0.00 0.00 24,001.00 24,000.00 NET OF REVENUES & EXPENDITURES 145.89 0.61 (24,000.00) (25,886.03) 26,031.92 108.46 (24,001.00) 3,140.54

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 8558 ‐ 2016‐2 Round Marsh Drain Debt Service: TOTAL REVENUES 224.59 0.59 38,247.00 (35,854.09) 36,078.68 94.33 38,247.00 37,644.63 TOTAL EXPENDITURES 0.00 0.00 38,510.00 0.00 0.00 0.00 39,264.00 39,264.40 NET OF REVENUES & EXPENDITURES 224.59 85.40 (263.00) (35,854.09) 36,078.68 3,547.56 (1,017.00) (1,619.77) Fund 8560 ‐ 2020‐1 Yonker Drain Debt Service: TOTAL REVENUES 0.00 0.00 0.00 0.00 0.00 0.00 34,465.00 34,464.80 TOTAL EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 34,465.00 34,464.80 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Fund 8566 ‐ 2020‐2 Black Creek Drain Debt Service: TOTAL REVENUES 0.00 0.00 815,510.00 0.00 0.00 0.00 526,264.00 526,263.58 TOTAL EXPENDITURES 0.00 0.00 815,510.00 0.00 0.00 0.00 525,971.00 525,976.15 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 293.00 287.43 Fund 8572 ‐ 2017‐6 Saxe Drain Debt Service: TOTAL REVENUES 0.00 0.00 61,500.00 (72,425.06) 72,425.06 117.76 61,500.00 79,461.96 TOTAL EXPENDITURES 6,571.21 9.12 72,070.00 (771.99) 7,343.20 9.97 73,686.00 73,686.39 NET OF REVENUES & EXPENDITURES (6,571.21) 62.17 (10,570.00) (71,653.07) 65,081.86 534.07 (12,186.00) 5,775.57 Fund 8575 ‐ Montague Drain Debt Service Fund: TOTAL REVENUES 430,000.00 100.00 0.00 227,683.28 202,316.72 100.00 202,317.00 202,316.72 TOTAL EXPENDITURES 439,662.10 100.00 439,662.00 237,345.38 202,316.72 100.00 202,317.00 202,316.72 NET OF REVENUES & EXPENDITURES (9,662.10) 2.20 (439,662.00) (9,662.10) 0.00 0.00 0.00 0.00 Fund 8578 ‐ 2018‐14 Holland Drain Debt Service: TOTAL REVENUES 0.00 0.00 0.00 (42,090.75) 42,090.75 100.00 0.00 42,090.75 TOTAL EXPENDITURES 73,244.85 99.74 73,436.00 73,244.85 0.00 0.00 0.00 0.00 NET OF REVENUES & EXPENDITURES (73,244.85) 99.74 (73,436.00) (115,335.60) 42,090.75 100.00 0.00 42,090.75 Fund 8582 ‐ 2019‐2 Hurlbut Drain Debt Service: TOTAL REVENUES 1,105.61 100.00 0.00 (109,914.64) 111,020.25 100.00 0.00 162,725.75 TOTAL EXPENDITURES 10,440.00 10.35 100,880.00 10,440.00 0.00 0.00 107,196.00 107,195.55 NET OF REVENUES & EXPENDITURES (9,334.39) 9.25 (100,880.00) (120,354.64) 111,020.25 103.57 (107,196.00) 55,530.20 Fund 8583 ‐ 2019‐7 Norris Creek Drain Debt Service: TOTAL REVENUES 12,349.75 100.00 0.00 (76,027.20) 88,376.95 100.00 0.00 96,478.82 TOTAL EXPENDITURES 0.00 0.00 97,235.00 0.00 0.00 0.00 93,432.00 93,431.97 NET OF REVENUES & EXPENDITURES 12,349.75 12.70 (97,235.00) (76,027.20) 88,376.95 94.59 (93,432.00) 3,046.85

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PREVIOUS YEAR

12/31/2020 12/31/2019 12/31/2019 USED AMENDED BUDGET 09/30/2020 Fund 8598 ‐ 2017‐5 Stewart Drain Debt Service: TOTAL REVENUES 4,794.14 9.15 52,406.00 (68,876.91) 73,671.05 140.58 52,406.00 75,563.93 TOTAL EXPENDITURES 6,115.69 9.39 65,164.00 (737.36) 6,853.05 10.27 66,706.00 66,706.10 NET OF REVENUES & EXPENDITURES (1,321.55) 10.36 (12,758.00) (68,139.55) 66,818.00 467.26 (14,300.00) 8,857.83 Fund 8711 ‐ Water Supply‐Fruitport #1: TOTAL REVENUES 8,097.78 100.00 0.00 (22,434.09) 30,531.87 24.36 125,357.00 115,534.60 TOTAL EXPENDITURES 392.00 24.81 1,580.00 (489.82) 881.82 7.94 11,111.00 8,132.34 NET OF REVENUES & EXPENDITURES 7,705.78 487.71 (1,580.00) (21,944.27) 29,650.05 25.95 114,246.00 107,402.26 Fund 8718 ‐ Fruit/NS Reg. Water System II: TOTAL REVENUES 0.00 0.00 0.00 (7,800.00) 7,800.00 78.61 9,922.00 10,200.50 TOTAL EXPENDITURES 0.00 0.00 0.00 (8,627.00) 8,627.00 86.95 9,922.00 10,200.50 NET OF REVENUES & EXPENDITURES 0.00 0.00 0.00 827.00 (827.00) 100.00 0.00 0.00 Fund 8841 ‐ Muskegon/Egelston/Dalton Sewer: TOTAL REVENUES 341,703.13 63.02 542,205.00 (13,000.00) 354,703.13 63.13 561,826.00 561,813.17 TOTAL EXPENDITURES 279,226.51 51.50 542,205.00 (9,780.01) 289,006.52 51.44 561,826.00 561,813.17 NET OF REVENUES & EXPENDITURES 62,476.62 100.00 0.00 (3,219.99) 65,696.61 100.00 0.00 0.00 Fund 8845 ‐ Whitehall Twnshp Water Project: TOTAL REVENUES 3,633.75 73.98 4,912.00 (1,785.00) 5,418.75 66.41 8,159.00 8,146.00 TOTAL EXPENDITURES 3,717.75 75.69 4,912.00 (1,718.00) 5,435.75 66.62 8,159.00 8,146.00 NET OF REVENUES & EXPENDITURES (84.00) 100.00 0.00 (67.00) (17.00) 100.00 0.00 0.00 TOTAL REVENUES ‐ ALL FUNDS 29,309,259.03 12.22 239,904,858.00 (15,579,661.62) 44,888,920.65 17.88 250,996,006.00 247,340,823.25 TOTAL EXPENDITURES ‐ ALL FUNDS 49,244,299.14 20.10 244,940,226.00 (6,045,410.62) 55,289,709.76 22.03 250,972,406.00 235,744,004.95 NET OF REVENUES & EXPENDITURES (19,935,040.11) 395.90 (5,035,368.00) (9,534,251.00) (10,400,789.11) 44,071.14 23,600.00 11,596,818.30

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Muskegon County Ways & Means Committee

Request for Board Consideration

Suggested Motion:(State the following exactly as it should appear in the minutes.)

Move to approve payment of the accounts payable of $7,306,013.95 covering the period of January 22, 2021 through February 4, 2021 for checks as presented by the County Clerk.

Summary of Request: (General description of financing, other operational impact, possible alternatives.)

Expenditures for checks covering the period January 22, 2021 through February 4, 2021 totaling $7,306,013.95 and included the following large or unusual items:

1) Payment to Beacon Services for $456,888.26 for HealthWest residential services contract. 2) Payments to Bowen Heating and Cooling for $129,569 for DTE Test and Tune program contract.

3) Payments to Consumers Energy for $175,378.77 for electricity usage for partial months of December and January.

4) Payment to Hallack Contracting Inc. for $559,115.25 for Phase I excavating services for the channel crossing project.

5) Payment to Lakeshore Museum Center for $369,366.92 for distribution of current property taxes. 6) Payments to Mercy Health Partners for $183,333.32 for Public Health COVID-19 testing services. 7) Payment to Muskegon Community College for $2,906,718.22 for distribution of current property taxes. 8) Payment to Prein & Newhof PC for $118,784.38 for Wastewater engineering contract services for force

main, irrigation rig and RI system upgrade projects.

9) Payment to the State of Michigan for $156,031.22 for January payroll income tax withholdings. 10) Payment to Turning Leaf for $263,269.52 for HealthWest for room and board, personal care and

supervised apartment contractual services.

11) Payment to West Michigan Regional Water Authority for $279,941.64 for pass through of cell tower lease revenues.

Current and previous accounts payable detail may be viewed on the Accounting Services website at https://www.co.muskegon.mi.us/Archive.aspx?AMID=36

Requestor: Beth Dick Committee Date: 02/16/2021 Requesting Department: Finance Full Board Date: 02/23/2021 Budget: Budgeted Agenda Number: WM21/02 - 11

Kristen Wade, HR Director Analysis Required?_No Beth Dick, Finance Director/Management Analysis:

✓

Michael Homier, Corporate Counsel Analysis Required?

No

Mark Eisenbarth, County Administrator Recommendation:

✓

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Muskegon County Ways & Means Committee

Request for Board Consideration

Suggested Motion:(State the following exactly as it should appear in the minutes.) Move to approve the Program Income Emergency Repair Program Guidelines.

Summary of Request:(General description of financing, other operational impact, possible alternatives.)

The County holds program income funds from the County Community Development Block Grant (CDBG) program, an inactive grant. The Board approved in November 2020 to retain $55,274.61 in unspent CDBG funds for the grant year ending 6/30/20 and take actions to notify residents of the availability of these funds. The funding may be used in non-entitlement local units (i.e., all in the County except Muskegon, Muskegon Heights, and Norton Shores). The funds are used for emergency repairs (e.g., roof replacement, major systems repair, septic systems, water and sewer hook ups) for low income qualifying families. In order to spend these funds, approval of these program guidelines is required.

Requestor:_{Tim Burgess} Committee Date:_02/16/2021 Requesting Department:_{Treasury/Land Bank} Full Board Date:_02/23/2021 Budget:_Budgeted Agenda Number: _{WM21/02 - 12}

Kristen Wade, HR Director Analysis Required?_No Beth Dick, Finance Director/Management Analysis:

✓

Michael Homier, Corporate Counsel Analysis Required?

No

Mark Eisenbarth, County Administrator Recommendation:

✓

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Page 1

COUNTY OF MUSKEGON

PROGRAM INCOME EMERGENCY REPAIR

PROCEDURE MANUAL

February 2021

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Page 2

SECTION IV Contractor Requirements. ... .9 SECTION V Eligibility Priority ... 11 SECTION VI Application Process ... 12 SECTION VII Inspection ... 14 SECTION VIII Bid Specifications ... 15 SECTION IX Bids ... 16 SECTION X Loans ... 17 SECTION XI Repayments ... 19 SECTION XII Work Performance ... 20 SECTION XIII Payments to Contractor ... 21 SECTION XIV Complaint Policy ... 22 SECTION XV Discrimination Complaint Policy ... 24 SECTION XVI Fair Housing Policy ... 25

SECTION XVII Marketing Plan…....……….26

SECTION XVIII Office Procedures ... 27 SECTION XIX Legal ... 28

SECTION XX Collection Policy………..29

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Page 3

ATTACHMENTS

A. Fair Housing Resolution

B. Affirmative Fair Housing Marketing Plan

C. Muskegon County Policy regarding Responsible Engineering and Contracting

D. Muskegon County Purchasing Policies

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Page 4

SECTION I

GENERAL PROVISIONS

PURPOSES OF PROGRAM:

The purpose of the program is to provide funds for emergency repair of owner-occupied, single family residential units within non-entitlement communities (as of this writing, all local units of government in Muskegon County EXCEPT the Cities of Muskegon, Muskegon Heights, and Norton Shores). All repairs will conform to the Michigan Uniform Builder’s Code, Muskegon County assures that the program will comply with local zoning ordinances.

PROGRAM ACTIVITIES:

Maximum funds Per Emergency Repair Project

A maximum of $15,000 of funds will be used on each owner-occupied Emergency Repair project. Whenever possible, MSHDA PIP, Department of Human Services (DHS), and homeowner contributions will be used as leveraged funds.

The County of Muskegon Purchasing Policy, #2003-478-Revised: 09-13-2012, Section III, Paragraph J provides the County of Muskegon definition of an Emergency Purchase. The criteria for an Emergency Repair, and the process for the approval of an Emergency Repair expenditure is identical to the criteria and process as identified in the County of Muskegon Purchasing Policy.

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Page 5

SECTION II ALLOWABLE COSTS

The Muskegon County Emergency Repair Program will comply with all requirements related to allowable costs by its funding source (s). Please refer to the Community Development Block Grant Compliance Manual and for more detailed information.

Rehabilitation Funds May Be Used To:

• Substantially protect the property to HUD’s Housing Quality Standards (HQS), local codes • Meet applicable new construction or rehabilitation standards.

• Install necessary ramps, bathroom fixtures, etc. for persons with disabilities. Additional costs may consist of, but are not limited to:

• Installation and/or repair of sanitary water and waste disposal systems, together with related plumbing and fixtures, which will meet local health department requirements.

• Repair or replacement of the heating system. • Electrical wiring

• Repair of or provision for structural supports and foundations. • Repair or replacement of the roof.

• Replacement of severely deteriorated siding, porches or stoops.

• An alteration of the unit’s interior or exterior to provide greater accessibility for any disabled family member(s).

• For properties listed on or eligible for the National Register of Historic Places, activities associated with conforming repair and rehabilitation activities to the standards and/or design comments resulting from the Michigan State Historic Preservation Office (SHPO) consultation process.

Administration Costs

• Payment of reasonable salaries or contracts for professional, technical and clerical staff actively assisting in the delivery of the Emergency Repair Program.

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Page 6

• Payment of necessary and reasonable office expenses such as office rental, supplies, utilities, telephone services and equipment.

• Payment of necessary and reasonable administrative costs such as worker's compensation, liability insurance, and the employer's share of Social Security and health benefits.

• Payments to private retirement funds are permitted if the grantee already has such a fund established and ongoing.

• Payment of reasonable fees for necessary training of County of Muskegon personnel. • Payment of necessary and reasonable costs for an audit of the emergency repair program.

• Other reasonable travel and miscellaneous expenses necessary to accomplish the objectives of program income emergency repair program.

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Page 7

SECTION III

PARTICIPANT REQUIREMENTS

1. The participant must be an individual or family who has ownership and occupies a single-family dwelling residential property, or is a purchaser of such property under a land contract or mortgage. The land contract or mortgage must be recorded.

2. Property taxes and homeowners’ insurance must be current at time of application.

3. The participant must meet income requirements combining gross income of the participant and the family and any other persons related by marriage or operation of law who share the same dwelling unit, including those persons living together who are not married; excluding the income of those persons under the age of 18 or full-time students, or mentally or physically disabled children whatever their age, (this does not exclude social security, disability, or child support payments received for minor children). (See attached income guidelines per program). 4. The participant must reside in the premises for the period of the loan.

5. The participant’s total liquid assets must not exceed $10,000. This requirement applies only to participants with very low income (50% at or below median income limits).

6. The participant and all other joint owners of the property must agree to sign a mortgage and note for the total amount of the loan, including all related costs of the loan. If the participant is purchasing home on a land contract, the land contract holder must also sign the mortgage or a subordination agreement. Land contract holder does not have to sign the Promissory Note. Life Estate:

• The person granted the life estate must sign the lien, and the remainder (the person(s) who would receive the property upon the death of the occupant) must also sign the lien. Income for eligibility does not include the income of the remainder person(s).

Assumption of Liens:

• Liens can be assumed by income-eligible heirs who will occupy the residence as their year round residence with approval by Muskegon County

Lien Forgiveness:

• Part (or all) of the funds due at the time the property is sold may be forgiven if the proceeds from the sale are insufficient to pay all superior liens and the lien.

All liens will be recorded at the Muskegon County Register of Deeds office.

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Page 8

1. The participant will be required to maintain loss payable insurance on the property for the duration of the terms of the loan and provide proof annually. Muskegon County will be placed on the insurance policy as lien holder, if the project is approved.

2. The participant will be required to keep the tax payments current for the duration of the terms of the loan and provide proof annually.

3. Upon termination of ownership, whether by death, sale of property or title transfer, the balance of the mortgage will be due. Assumption may be considered if heirs fall within income guidelines and the rehabilitated home is or will be their primary residence.

Note: If the home is deeded to another family member upon the participant's death; that person's income shall be verified and if he/she qualifies, the Muskegon County Grant Coordinator in conjunction with the Third Party Administrator will determine payment. If income exceeds income limits, the heir(s) will be required to pay off the balance due in full. 4. Participant's home must be at least five (5) years old.

5. The participants related to any County of Muskegon or staff must disclose their relationship on the application.

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Page 9

SECTION IV

CONTRACTOR REQUIREMENTS

1. Eligible contractors will be licensed and insured contractors. Minority and female contractors are encouraged to bid on projects.

2. Contractor will provide all materials, equipment and labor necessary to perform the work stated in the Bid Specification. All materials and workmanship must meet minimum standards as set forth in the Michigan Uniform Builders Code, Michigan Energy Code, and HUD Section 8 Existing Property Standards. All materials used are to be new materials unless otherwise stipulated in the specifications.

3. Contractor will be responsible for obtaining any required work permits and arranging for subsequent permit inspections.

4. Contractor will conform to all applicable local codes and ordinances whether or not specifically stated in the Specifications.

5. Contractor will furnish evidence of Worker's Compensation Insurance when applicable and any other coverage required by Michigan Statutes. Statement of Sole Proprietorship will be required from contractors operating as such.

6. Contractor must sign the contractual agreement with the Homeowner, as prepared and approved by County of Muskegon.

7. Contractor will be required to begin work within thirty (30) calendar days from receipt of the "Proceed to Work Order" or show just cause for not beginning work.

Contractor shall disqualify his bid by specifying material not otherwise specified in bid specifications. Contractor must bid each numbered item and show lump sum of all items. Construction manager will ensure contractor and sub-contractors are not on debarred or suspended list.

8. All contractors working on a home built prior to 1978 which has tested positive for lead based paint will have attended the Lead Based Paint training which includes OSHA safe work practices and must be supervised by a certified Lead Based Paint Abatement Supervisor, OR workers must have successfully completed one of the following courses:  A lead based paint abatement supervisor course (offered by Michigan Dept. of

Health).

 A lead based paint abatement worker course (offered by Michigan Dept. of Health).

 The Lead-Based Paint Maintenance Training Program (Work Smart, Work Wet and

Work Clean to Work Lead Safe).

 The Remodeler’s and Renovator’s Lead-Based Paint Training Program.

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Page 10

9. If the contractor is unable to complete his work due to conditions within his control, the contractor will pay for any additional inspections plus twice the amount of the item not completed will be withheld from the balance until final inspection and final payment. 10. Each contractor will be responsible for all landscaping that is damaged during work being

performed. If landscaping is found damaged on final inspection all remaining monies will be withheld until the damage is repaired to original condition.

11. Contractor is required to sign AD-1048, certifying that he is not debarred from participating in any federally funded programs.

12. The contractor may be removed from bid list if they fail to respond to the invitation to bid during a six month period.

13. Once removed from bidding for poor workmanship, the contractor may request re-instatement from County of Muskegon and Muskegon County.

Ways & Means Committee

MUSKEGON COUNTY BOARD OF COMMISSIONERS

Ways & Means Committee

Board Work Session

on the Equalization

Department begins at 3:30 p.m.

today

MUSKEGON COUNTY BOARD OF COMMISSIONERS

Ways & Means Committee

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Muskegon County Ways & Means Committee

Muskegon County Ways & Means Committee

COUNTY OF MUSKEGON

PROGRAM INCOME EMERGENCY REPAIR

PROCEDURE MANUAL

TABLE OF CONTENTS