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08082022 AGENDA Packet
COOPER CHARTER TOWNSHIP BOARD 1590 West D Ave, Kalamazoo MI 49009 269-382-0223 August 8, 2022 REGULAR MEETING 7:00 p.m. A G E N D A 1. Call to Order 2. Pledge of Allegiance 3. Approval of Consent Agenda: a) Board Meeting Minutes of July 11, July 12, and July 25, 2022 b) Receipts and Disbursements Report c) July 2022 KCSO Calls For Service Report d) Monthly Ordinance Enforcement Report e) Treasurers Reports f) Constellation Trust Quarterly Performance Report 4. Additions or deletions to agenda, approval of agenda: 5. Citizens Comments on Non-Agenda Items. THE BOARD WELCOMES CITIZENS’ COMMENTS. ANYONE WISHING TO ADDRESS THE BOARD SHOULD STATE THEIR NAME, ADDRESS, AND LIMIT THEIR COMMETNS TO THREE MINUTES. 6. Fire Department Reports. a. Chiefs Report 7. Promote Taylor Miller from Alternate to Member of ZBA to finish the term of Stephen Magura. Appoint Vern Johnson to ZBA as Alternate. 8. Discussion – Quotes for New IT Support 9. Request Approval to move forward with Township Office Renovation plans using 1/3 of ARPA Funds ($387,672.28). 10. Draft of 2021/2022 Fiscal Year DRAFT Audit Report 11. Revised 2022/2023 Road Projects Payment Progress Report 12. Discussion – Parchment Area Water Project 13. Trustee Comments 14. Adjourn THE CHARTER TOWNSHIP OF COOPER Regular Township Board Meeting July 11, 2022 The regular meeting of the Cooper Charter Township Board was held on Monday, July 11, 2022. MEMBERS PRESENT: Supervisor, Jeff Sorensen Treasurer, Carol DeHaan Trustee, Jim Frederick Trustee, Dan Williams Trustee, Adam Tuinstra Trustee, Fred Vlietstra MEMBERS ABSENT: Clerk, DeAnna Janssen Chief Emig and 15 interested people. Supervisor Sorensen called the meeting to order at 7:00 pm. CONSENT AGENDA: Items on the consent agenda: a) Board Meeting Minutes of June 13, 2022 b) Receipts and Disbursements Report c) June 2022 KCSO Calls For Service Report d) Monthly Ordinance Enforcement Report e) 2022/2023 Road Projects Payment Progress Report f) Treasurers Reports g) Treasurers Certificate of Deposits Report The board and citizens were asked if they wanted any items remove from the consent agenda. Motion by Frederick, supported by Williams to approve the consent agenda as written. Motion carried. ADDITIONS OR DELETIONS TO AGENDA: Motion by DeHaan, supported by Sorensen to approve the agenda as written. Motion carried. CITIZEN COMMENTS: • Citizen complaint that there are two unlicensed cars in his neighbor’s yard • Several other citizens spoke in complaint of ordinance violations they have. CONSIDER FIRE DEPARTMENT REPORTS: Motion by Vlietstra, supported by Tuinstra to approve the reports. Motion carried. CONSIDERATION OF MTA DUES INVOICE FOR PAYMENT: Motion by Frederick, supported by Vlietstra to pay. Motion carried. DISCUSSION – NEED FOR NEW IT SUPPORT: 2022/2023 FISCAL YEAR 1ST QUARTER BUDGET REPORT: Motion by Frederick, supported by DeHaan to approve. Motion Carried. TRUSTEE COMMENTS: • Treasurer DeHaan made comments about the Township Hall Plans • Trustee Frederick made comments about pending roadwork • Trustee Vlietstra made comments about the land swap made to get more property behind the township hall. ADJOURN There being no further business to come before the board, the meeting was adjourned at 7:30 pm. ________________________________ ________________________________ Carol DeHaan, Treasurer Attested: Jeff Sorensen, Supervisor I, the undersigned Carol DeHaan, the duly qualified and elected Treasurer for the Charter Township of Cooper, Kalamazoo County, Michigan, DO HEREBY CERTIFY that the foregoing is a true and complete copy of certain proceedings taken by the Township Board of said Township at a regular board meeting held on the 11th day of July 2022. ________________________________ Carol DeHaan, Treasurer Cooper Charter Township THE CHARTER TOWNSHIP OF COOPER Special Township Board Meeting July 12, 2022 The special meeting of the Cooper Charter Township Board was held on Tuesday, July 12, 2022. MEMBERS PRESENT: Supervisor, Jeff Sorensen Treasurer, Carol DeHaan Clerk, DeAnna Janssen Trustee, Jim Frederick Trustee, Dan Williams Trustee, Adam Tuinstra Trustee, Fred Vlietstra MEMBERS ABSENT: none Chief Emig and 60 interested people. Supervisor Sorensen called the meeting to order at 7:00 pm. ADDITIONS OR DELETIONS TO AGENDA: Motion by Tuinstra, supported by Frederick to approve the agenda as written. Motion carried 7-0. CITIZEN COMMENTS ON ARPA FUND USES: • 1/3 to fire department, 1/3 to township improvements, 1/3 to expanded parking at D Ave trail. • No fee township park, dog park, increased parking at river, expand parking to include some places along North Westnedge for those that can’t handle the hills closer to the river, fire department, take it to a voter of the people for how to spend it. • Park, covered pavilion, farmers market • New building across the street for the fire department, refurbish fire house 2. • Taxes will increase with parks, police protection, and other items that need maintenance. More efficient means of using the money would be buildings, fire department, tire recycling program. • Pay for sewer for those on Riverview, township parks, fire department, small expansion of township hall. • Fire Department. Expansion of township building is not feasible. • Police Force, broadband. • Cut the trees that are hanging over the road. • More parking along N. Westnedge for trail use, pavilion and new park. • Parking lot expansion at trail and new park on river. • Path from “D” Ave/Township Hall to River, pavilion across the street from township. • AB Avenue Safety…need street lights at both ends of this street. • Bicycle lanes along D Ave, east/west side roads need bigger shoulders for bikers. • Better speaker system in hall, trim around street signs. • Use money for what will benefit the majority of residents. Bike lanes to/on Riverview. • Better parking and safer access for residents/voters to come to township hall for taxes and elections. • Pavilion, river access, more parking at trail, revamp the township hall • Fire department, premium pay, police department, parks • Fire department truck, police department • Police department, pavilion w/ playground across from township hall NOT on river, farmers market. • More money to Household Hazardous Waste…had to pay $40 last fall to take stuff to HHW, police department is way to expensive and will increase our taxes to maintain. • More law enforcement officers • Add proposed Township Building plans to website. But to a vote of the people. • Watch out for spending it on anything that would require future money being spent….may not be able to afford the maintenance. Split it up and give it back to the people. • Can the township create an endowment fund to support future expenses? • Build a park at the river and ask the county to contribute their partnership in the way of maintenance. More police presence. • Spend the money on a brick & mortar project…township hall, fire station, pavilion. • Reimburse those who have to pay for their Riverview sewer. CITIZEN COMMENTS ON ARPA FUND USES WRITTEN AND DELIVERED BEFORE MEETING: • Street light at intersection of B & Riverview is needed and would be a good use for the ARPA money. • Move the resident parking behind the township building and create and entrance from back there. • Bike Trail from D Ave to Riverview Dr. • Relief for people who have need to pay for sewer installation. Green infrastructure in the township buildings would help them run more efficiently. Home repair for those in need in the township. More money into the road funds for repairs. Clean up the dead and fallen trees on the sides of the roads. Flooding prevention measures, enhancement of emergency alert and communication tools. • Clean up the contaminated landfill property along the Kalamazoo River. TRUSTEE COMMENTS: • Trustee Vlietstra thanked everyone for coming. • Trustee Frederick thanked everyone for coming and encouraged them to make their needs known to the road commission and county for more than a few of the concerns they have. He also commented that a collaboration with the county parks is a good thing for the township. • Treasurer DeHaan thanked everyone for coming and suggested residents call the office of stop in with any questions or concerns they may have. • Trustee Tuinstra mentioned that he really appreciated the good turnout. Also mentioned that the police presence and road commission issues are not something the township can really do anything about. • Trustee Williams mentioned that he doesn’t want taxes raised. He also said that there is a real need for the expansion of the township building and using ARPA funds to do it will keep our taxes from being raised. He also thanks everyone for coming out. • Supervisor Sorensen thanked everyone for showing up and reiterated the sentiment for people to stop into the office and ask questions anytime! ADJOURN There being no further business to come before the board, the meeting was adjourned at 8:15 pm. ________________________________ ________________________________ DeAnna Janssen, Clerk Attested: Jeff Sorensen, Supervisor I, the undersigned DeAnna Janssen, the duly qualified and elected Clerk for the Charter Township of Cooper, Kalamazoo County, Michigan, DO HEREBY CERTIFY that the foregoing is a true and complete copy of certain proceedings taken by the Township Board of said Township at a special board meeting held on the 12th day of July 2022. ________________________________ DeAnna Janssen, Clerk Cooper Charter Township THE CHARTER TOWNSHIP OF COOPER Special Township Board Meeting July 25, 2022 The special meeting of the Cooper Charter Township Board was held on Tuesday, July 25, 2022. MEMBERS PRESENT: Treasurer, Carol DeHaan Clerk, DeAnna Janssen Trustee, Jim Frederick Trustee, Dan Williams Trustee, Adam Tuinstra Trustee, Fred Vlietstra MEMBERS ABSENT: Supervisor, Jeff Sorensen One interested person in attendance. Treasurer DeHaan called the meeting to order at 5:32 pm. ADDITIONS OR DELETIONS TO AGENDA: Motion by Vlietstra, supported by Tuinstra to approve the agenda as written. Motion carried 6-0. CITIZEN COMMENTS: none DISCUSSION ABOUT PURCHASING 8076 DOUGLAS AVE Motion by Vlietstra, supported by Williams to approve the purchase of 8076 Douglas Ave, $199,900.00 before closing costs, with ARPA funds. Motion carried 6-0. DISCUSSION ABOUT SELLING “G” AVE PROPERTY Motion by Janssen, supported by Williams to approve the sale of the 5 “G” Ave properties owned by Cooper Township. Motion carried 6-0. DISCUSSION ABOUT REPLACEMENT ROAD PROJECTS Motion by Frederick, supported by DeHaan to approve the new contracts with the request to swap something out to get Roll Ridge, Pinto, and Observation completed. Also, a request to get closer to our approved budget amount. Motion carried 6-0. DISCUSSION ABOUT TRUSTEE TOP THREE IDEAS FOR ARPA FUND USE: Discussion by the board revealed that all 7 members wish to move forward with the township hall building renovations. Other ideas that could also be utilized included spending a portion on fire department needs, a park in the back of our complex and/or an assist to the County for the river park, purchasing Laserfiche to move forward with electronic storage of permanent documents. ADJOURN There being no further business to come before the board, the meeting was adjourned at 6:25pm. ________________________________ ________________________________ DeAnna Janssen, Clerk Attested: Carol DeHaan, Treasurer I, the undersigned DeAnna Janssen, the duly qualified and elected Clerk for the Charter Township of Cooper, Kalamazoo County, Michigan, DO HEREBY CERTIFY that the foregoing is a true and complete copy of certain proceedings taken by the Township Board of said Township at a special board meeting held on the 25th day of July 2022. ________________________________ DeAnna Janssen, Clerk Cooper Charter Township RECEIPTS & DISBURSEMENTS ** GENERAL, FIRE, SEWER & WATER FUNDS ** 07/01/2022 - 07/31/2022 RECEIPTS: Current Re & PP Tax Summer Tax Collection Fee Franchise Fees State Shared Revenue Land Division Fees Zoning Permits & Fees Sandra Hoffa $1,370.00 $11,002.50 $2,589.82 $188,448.00 $200.00 Sign Impressions Sign Permit $100.00 Idea LED Signs $100.00 Interest on Deposits $827.23 Grave open/close fees $3,225.00 Foundation $324.00 Ordinance Fines $200.00 Misc Walker & Anna Sonneville $20.00 County of Kalamazoo $21.45 Mark Rowlson - FOIA $19.90 Minkah Curtis $20.00 ARPA $581,501.81 Trailer Park Fees $38.00 Sewer/Water Interest $109.87 Total $790,117.58 DISBURSEMENTS: 7/7/2022 Payroll - Office/Boards $15,294.33 7/21/2022 Payroll - Office/Boards $15,771.42 7/7/2022 Payables $36,696.80 7/21/2022 Payables $66,471.77 Total $134,234.32 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Gross Amount Disc. Date Disc. % Sep CK Discount Due Date 1099 Net Amount Page: 1/10 000083 11122 Paid ACCIDENT FUND COMPANY DEPT. 77125 PO BOX 77000 DETROIT MI, 48277-0125 GL NUMBER DESCRIPTION 101-278-725.02 WORKERS COMP 07/07/2022 1000246519 GEN WORKMANS COMP ( 7-1-2022 TO 7-1-202 07/07/2022 N / / 0.0000 N 07/07/2022 N AMOUNT 12,146.00 12,146.00 0.00 12,146.00 VENDOR TOTAL: 12,146.00 000120 APPLIED IMAGING SYSTEMS 07/07/2022 1997037 GEN RICOH/MPC5503 (6-6-2022 TO 7-5-2022 11131 7718 SOLUTION CENTER 07/07/2022 N 841.74 CHICAGO IL, 60677-7007 / / 0.0000 N 0.00 07/07/2022 N 841.74 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-938.00 EQUIP MAINTENANCE 841.74 VENDOR TOTAL: 841.74 000908 AUNALYTICS, INC. 07/07/2022 29965333 GEN BUSINESS CLOUD - SMBA 11119 PO BOX 809113 07/07/2022 N 124.00 CHICAGO IL, 60680-9113 / / 0.0000 N 0.00 07/07/2022 N 124.00 Paid GL NUMBER DESCRIPTION AMOUNT 249-371-803.00 ADD'L EXPENSES 124.00 VENDOR TOTAL: 124.00 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice CK Run Date PO Disc. Date Disc. % Due Date Page: 2/10 Bank Invoice Description Hold Sep CK 1099 Gross Amount Discount Net Amount 000047 BD OF CO ROAD COMMISSION 11124 OF KAL COUNTY 3801 KILGORE ROAD KALAMAZOO MI, 49001 Paid GL NUMBER 101-446-801.00 DESCRIPTION ROAD MAINTENANCE 000047 BD OF CO ROAD COMMISSION 11125 OF KAL COUNTY 3801 KILGORE ROAD KALAMAZOO MI, 49001 Paid GL NUMBER 101-446-801.00 DESCRIPTION ROAD MAINTENANCE 07/07/2022 53717 07/07/2022 / / 07/07/2022 07/07/2022 07/07/2022 / / 07/07/2022 0.0000 GEN PINTO - PINE KNOLL (2022 CRACK FILL N N N AMOUNT 55.25 55.25 0.00 55.25 53718 GEN SIMMONS ST - SUMMERDALE (2022 CRACK N 27.63 0.0000 N 0.00 N 27.63 AMOUNT 27.63 VENDOR TOTAL: 82.88 000680 CARDMEMBER SERVICE 11109 P.O. BOX 790408 SAINT LOUIS MO, 63179-0408 Paid GL NUMBER 101-171-958.00 101-302-955.00 101-215-931.00 101-336-801.00 101-253-728.00 101-262-728.00 101-250-803.00 101-262-729.00 DESCRIPTION TRAINING & CONFERENCES MISC VEHICLE MAINT SOFTWARE PROGRAMS SUPPLIES SUPPLIES GENERAL COMPUTER SERVICES POSTAGE 07/07/2022 JUNE2022 07/07/2022 / / 0.0000 07/07/2022 GEN N N N MTA, CAR WASHES,FD SOFTWARE, TAX PA 1,454.78 0.00 1,454.78 AMOUNT 25.00 12.99 21.99 290.40 316.55 137.75 230.00 420.10 1,454.78 VENDOR TOTAL: 1,454.78 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice CK Run Date PO Disc. Date Disc. % Due Date Page: 3/10 Bank Invoice Description Hold Sep CK 1099 Gross Amount Discount Net Amount 000288 11121 Paid GL NUMBER 101-215-921.00 CAROL DEHAAN 855 FINEVIEW KALAMAZOO MI, 49004 DESCRIPTION GAS, OIL 07/07/2022 6-28-22 07/07/2022 / / 0.0000 07/07/2022 GEN MILEAGE N N N AMOUNT 143.91 VENDOR TOTAL: 143.91 0.00 143.91 143.91 000128 11132 Paid GL NUMBER 101-336-850.00 CHARTER COMMUNICATIONS PO BOX 94188 PALATINE IL, 60094 DESCRIPTION TELEPHONE 07/07/2022 07/07/2022 / / 07/07/2022 0088266062222 GEN PHONE, TV, INTERNET - FD ST#2 N 267.27 0.0000 N 0.00 Y 267.27 AMOUNT 267.27 VENDOR TOTAL: 267.27 000005 CONSUMERS ENERGY 11111 PAYMENT CENTER P.O. BOX 740309 CINCINNATI OH, 45274-0309 Paid GL NUMBER 101-567-920.00 101-567-920.00 101-265-920.00 101-336-921.00 101-448-920.00 101-265-920.00 101-336-921.00 101-265-920.00 DESCRIPTION ELECTRICITY ELECTRICITY UTILITIES UTILITIES TWP SHARE OF ST LIGHTS UTILITIES UTILITIES UTILITIES 07/07/2022 07/07/2022 / / 07/07/2022 VARIOUS 0.0000 GEN CEMETERIES, REC. BARN, FD ST#2, BRI N 1,318.08 N 0.00 N 1,318.08 AMOUNT 31.32 29.24 33.52 255.01 43.28 512.74 341.83 71.14 1,318.08 VENDOR TOTAL: 1,318.08 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 4/10 Gross Amount Discount Net Amount 000335 EMERGENCY VEHICLE PRODUCT 07/07/2022 S0016077 GEN VEHICLE MAINT. UNIT 261 11123 2975 INTERSTATE PARKWAY 07/07/2022 N 1,046.46 KALAMAZOO MI, 49048 / / 0.0000 N 0.00 07/07/2022 N 1,046.46 Paid GL NUMBER DESCRIPTION 101-336-933.00 VEHICLE MAINT AMOUNT 1,046.46 000335 EMERGENCY VEHICLE PRODUCT 07/07/2022 S0016138 GEN VEHICLE MAINT. UNIT 261 11130 2975 INTERSTATE PARKWAY 07/07/2022 N 312.91 KALAMAZOO MI, 49048 / / 0.0000 N 0.00 07/07/2022 N 312.91 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-933.00 VEHICLE MAINT 312.91 000335 EMERGENCY VEHICLE PRODUCT 07/07/2022 S0016142 GEN SOFTWARE & PROGRAMS - TABLET DOCK 0 11127 2975 INTERSTATE PARKWAY 07/07/2022 N 169.95 KALAMAZOO MI, 49048 / / 0.0000 N 0.00 07/07/2022 N 169.95 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-801.00 SOFTWARE PROGRAMS 169.95 000335 EMERGENCY VEHICLE PRODUCT 07/07/2022 S0016143 GEN SOFTWARE & PROGRAMS - TABLET DOCK U 11128 2975 INTERSTATE PARKWAY 07/07/2022 N 135.00 KALAMAZOO MI, 49048 / / 0.0000 N 0.00 07/07/2022 N 135.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-801.00 SOFTWARE PROGRAMS 135.00 000335 EMERGENCY VEHICLE PRODUCT 07/07/2022 S0016150 GEN SOFTWARE & PROGRAMS - TABLET DOCK U 11129 2975 INTERSTATE PARKWAY 07/07/2022 N 135.00 KALAMAZOO MI, 49048 / / 0.0000 N 0.00 -07/07/2022 N 135.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-801.00 SOFTWARE PROGRAMS 135.00 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 5/10 Gross Amount Discount Net Amount VENDOR TOTAL: 1,799.32 000640 ESRI 07/07/2022 94274427 GEN ARC GIS - PRIMARY & SECONDARY MAINT 11110 P.O. BOX 741076 07/07/2022 N 700.00 LOS ANGELES CA, 90074-1076 / / 0.0000 N 0.00 07/07/2022 N 700.00 Paid GL NUMBER DESCRIPTION 101-250-803.00 GENERAL COMPUTER SERVICES AMOUNT 700.00 VENDOR TOTAL: 700.00 000938 IMAGE TREND, INC. 07/07/2022 135725 GEN ELITE RESCUE SAAS, ELITE RESCUE CAD 11134 20855 KENSINGTON BLVD 07/07/2022 N 1,676.20 LAKEVILLE MN, 55044 / / 0.0000 N 0.00 07/07/2022 N 1,676.20 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-801.00 SOFTWARE PROGRAMS 1,676.20 VENDOR TOTAL: 1,676.20 000133 JEFF SORENSEN 07/07/2022 06-29-22 GEN MILEAGE 11120 7932 ROLLING MEADOWS DR 07/07/2022 N 114.08 KALAMAZOO MI, 49009 / / 0.0000 N 0.00 07/07/2022 N 114.08 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-921.00 GAS, OIL 114.08 VENDOR TOTAL: 114.08 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 6/10 Gross Amount Discount Net Amount 000960 11117 Paid JULIE A JOHNSTON P.O. BOX 10 PLAINWELL MI, 49080 GL NUMBER DESCRIPTION 101-701-804.00 PLANNER 07/07/2022 6 GEN PLANNING/ZONING SERVICES (JUNE 1-30 07/07/2022 N 600.00 / / 0.0000 N 0.00 07/07/2022 Y 600.00 AMOUNT 600.00 VENDOR TOTAL: 600.00 000086 KERWIN ELECTRIC INC. 07/07/2022 55955 GEN 2022 ANNUAL GENERATOR SERVICE 11118 7930 SOUTH 8TH STREET 07/07/2022 N 350.00 KALAMAZOO MI, 49009 / / 0.0000 N 0.00 07/07/2022 N 350.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-265-930.00 BLDG MAINT 233.34 101-336-931.00 BLDG & GROUNDS MAINT 116.66 350.00 VENDOR TOTAL: 350.00 000020 KIM KARS 07/07/2022 6-2022 GEN POSTAGE, MILEAGE, MISC. SUPPLIES 11112 1748 13TH STREET 07/07/2022 N 135.04 MARTIN MI, 49070 / / 0.0000 N 0.00 07/07/2022 N 135.04 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-921.00 GAS, OIL 107.06 101-215-728.00 SUPPLIES 19.32 101-257-729.00 POSTAGE 8.66 135.04 VENDOR TOTAL: 135.04 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 7/10 Gross Amount Discount Net Amount 000860 11133 Paid GL NUMBER 101-215-900.00 MI PRINT WORKS PO BOX 3308 KALAMAZOO MI, 49001 DESCRIPTION PRINTING 07/07/2022 7959220609 GEN SUMMER 2022 NEWSLETTER 07/07/2022 N 753.60 / / 0.0000 N 0.00 07/07/2022 N 753.60 AMOUNT 753.60 VENDOR TOTAL: 753.60 000336 PETTY CASH 07/07/2022 07-07-22 GEN POSTAGE, RECORDING DOCUMENT (NOTICE 11113 ADDRESS 1 07/07/2022 N 49.40 , 49004 / / 0.0000 N 0.00 07/07/2022 N 49.40 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-901.00 POSTAGE 19.40 101-302-955.00 MISC 30.00 49.40 VENDOR TOTAL: 49.40 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 8/10 Gross Amount Discount Net Amount 000183 PLERUS PAYMENT CENTER 07/07/2022 3327 GEN VOTER ID & LETTER (RE -DISTRICTING) 11136 07/07/2022 N 1175 DAVIS ROAD ELGIN IL, 60123 / / 0.0000 N 07/07/2022 Y Paid GL NUMBER 101-262-729.00 DESCRIPTION POSTAGE AMOUNT 1,856.07 1,856.07 0.00 1,856.07 000183 PLERUS PAYMENT CENTER 07/07/2022 3328 GEN AV APPS - MAILING 11135 07/07/2022 N 637.33 1175 DAVIS ROAD ELGIN IL, 60123 / / 0.0000 N 0.00 07/07/2022 Y 637.33 Paid GL NUMBER DESCRIPTION AMOUNT 101-262-729.00 POSTAGE 637.33 000183 PLERUS PAYMENT CENTER 07/07/2022 3362 GEN AUG. BALLOT MARKING INST., GRAY AV 11137 07/07/2022 N 630.51 1175 DAVIS ROAD ELGIN IL, 60123 / / 0.0000 N 0.00 07/07/2022 Y 630.51 Paid GL NUMBER 101-262-728.00 DESCRIPTION AMOUNT SUPPLIES 630.51 VENDOR TOTAL: 3,123.91 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Gross Amount Disc. Date Disc. % Sep CK Discount Due Date 1099 Net Amount Page: 9/10 000932 PROPERTY REVOLUTION, LLC 07/07/2022 6148 GEN LAWN CARE - HALL, FD, CEMETERIES, V 11126 P.O. BOX 111 07/07/2022 N 7,527.50 MARTIN MI, 49070 / / 0.0000 N 0.00 07/07/2022 Y 7,527.50 Paid GL NUMBER DESCRIPTION AMOUNT 101-567-930.00 CEM MAINT 4,825.00 101-265-931.00 GROUNDS MAINTENANCE 1,442.50 101-336-931.00 BLDG & GROUNDS MAINT 500.00 101-302-971.00 CAPITAL OUTLAY 760.00 7,527.50 VENDOR TOTAL: 7,527.50 000002 11116 Paid R I STAFFORD EXCAVATING 07/07/2022 2164 GEN GRAVE OPENING & CLOSING, FOUNDATION 7290 EAST D AVENUE 07/07/2022 N 2,367.00 RICHLAND MI, 49083 / / 0.0000 N 0.00 07/07/2022 Y 2,367.00 GL NUMBER DESCRIPTION AMOUNT 101-567-802.00 GR OPEN & CLOSE 450.00 101-567-801.00 CEM FOUNDATIONS 1,917.00 2,367.00 VENDOR TOTAL: 2,367.00 07/07/2022 11:56 AM User: DHOLTMAN DB: Coopertwp Vendor Code Vendor name Ref # Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/07/2022 - 07/07/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Gross Amount Disc. Date Disc. % Sep CK Discount Due Date 1099 Net Amount Page: 10/10 000451 REPUBLIC SERVICES #249 07/07/2022 0249-007528007 GEN DUMPSTERS @ CEMETERIES 11114 P.O. BOX 9001099 07/07/2022 N 705.00 LOUISVILLE KY, 40290-1099 / / 0.0000 N 0.00 07/07/2022 N 705.00 Paid GL NUMBER 101-567-930.00 DESCRIPTION CEM MAINT AMOUNT 705.00 000451 REPUBLIC SERVICES #249 07/07/2022 0249-007530027 GEN SM. DUMPSTER @ TWP HALL 11115 P.O. BOX 9001099 07/07/2022 N 417.09 LOUISVILLE KY, 40290-1099 / / 0.0000 N 0.00 07/07/2022 N 417.09 Paid GL NUMBER DESCRIPTION AMOUNT 101-265-931.00 GROUNDS MAINTENANCE 417.09 VENDOR TOTAL: 1,122.09 TOTAL - ALL VENDORS: 36,696.80 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 1/9 Gross Amount Discount Net Amount 000016 AMERICAN GAS & OIL, INC 07/21/2022 6-30-22 GEN FUEL - TWP VEHICLES 11138 P.O. BOX 247 07/21/2022 N 225.43 SPARTA MI, 49345 / / 0.0000 N 0.00 07/21/2022 N 225.43 Paid GL NUMBER DESCRIPTION 101-215-921.00 GAS, OIL AMOUNT 225.43 VENDOR TOTAL: 225.43 000998 AT&T MOBILITY 07/21/2022 287315538055X07 GEN F.D. - FIRSTNET FOR IPADS 11139 P.O. BOX 6463 07/21/2022 N 144.96 CAROL STREAM IL, 60197-6463 / / 0.0000 N 0.00 07/21/2022 N 144.96 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-801.00 SOFTWARE PROGRAMS 144.96 VENDOR TOTAL: 144.96 000345 B & C TROPHY 07/21/2022 7-12-22 GEN NAME PLATE (MINDY), METAL LABELS FO 11141 544 EAST MORRELL 07/21/2022 N 41.00 OTSEGO MI, 49978 / / 0.0000 N 0.00 07/21/2022 N 41.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-728.00 SUPPLIES 14.00 101-262-728.00 SUPPLIES 27.00 41.00 VENDOR TOTAL: 41.00 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Page: 2/9 Vendor Code Vendor name Post Date Invoice Bank Invoice Description Ref # Address CK Run Date PQ Hold City/State/Zip Disc. Date Disc. % Sep CK Due Date 1099 Gross Amount Discount Net Amount 000312 BAUCKHAM, SPARKS,THALL, SEEBER & 07/21/2022 8610, 8612 & 86 GEN LEGAL FEES - ORDINANCE 11140 07/21/2022 N 470 W. CENTRE AVE., SUITE A PORTAGE MI, 49024 Paid GL NUMBER DESCRIPTION 101-302-802.00 LEGAL FEES 3,134.34 / / 0.0000 N 0.00 07/21/2022 Y 3,134.34 AMOUNT 3,134.34 VENDOR TOTAL: 3,134.34 000275 BESCO WATER TREATMENT INC 07/21/2022 07-01-22 GEN BOTTLED WATER 11142 P 0 BOX 1310 07/21/2022 N 57.50 BATTLE CREEK MI, 49016 / / 0.0000 N 0.00 07/21/2022 N 57.50 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-728.00 SUPPLIES 35.50 101-336-766.00 TOOLS & SUPPLIES 22.00 57.50 VENDOR TOTAL: 57.50 000013 BLUE CROSS BLUE SHIELD OF MICHIGAN 07/21/2022 AUGUST2022 GEN HEALTH INS. 11143 P 0 BOX 674416 07/21/2022 N 5,394.30 DETROIT MI, 48267-4416 / / 0.0000 N 0.00 07/21/2022 N 5,394.30 Paid GL NUMBER DESCRIPTION AMOUNT 101-278-725.00 HEALTH AND LIFE 4,353.60 101-000-231.07 DUE TO HEALTH INSURANCE 1,040.70 5,394.30 VENDOR TOTAL: 5,394.30 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Page: 3/9 Vendor Code Vendor name Post Date Invoice Bank Invoice Description Ref # Address CK Run Date PO Hold City/State/Zip Disc. Date Disc. % Sep CK Due Date 1099 Gross Amount Discount Net Amount 000332 11144 Paid BONNIE SYTSMA 393 FINEVIEW KALAMAZOO MI, 49004 GL NUMBER DESCRIPTION 101-278-725.01 RETIREE HEALTH CARE 07/21/2022 JULY2022 GEN HEALTH INS. REIMBURSEMENT 07/21/2022 N 557.64 / / 0.0000 N 0.00 07/21/2022 N 557.64 AMOUNT 557.64 VENDOR TOTAL: 557.64 000872 BRONCO ASPHALT MAINTENANCE 07/21/2022 3648 GEN TWP LOT, OVERFLOW LOT, FD ST#2 - RE 11145 P.O. BOX 221 07/21/2022 N 10,509.00 PLAINWELL MI, 49080 / / 0.0000 N 0.00 07/21/2022 Y 10,509.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-265-931.00 GROUNDS MAINTENANCE 7,006.00 101-336-931.00 BLDG & GROUNDS MAINT 3,503.00 10,509.00 VENDOR TOTAL: 10,509.00 000213 11146 Paid BS&A SOFTWARE 07/21/2022 142134 GEN CEM MGT., ASSESSING, SP. ASSESS - 14965 ABBEY LANE 07/21/2022 N 2,456.00 BATH MI, 48808 / / 0.0000 N 0.00 07/21/2022 N 2,456.00 GL NUMBER DESCRIPTION AMOUNT 101-250-803.00 GENERAL COMPUTER SERVICES 2,456.00 VENDOR TOTAL: 2,456.00 000649 CATHERINE R HARRELL 11147 3235 MILL CREEK DR. APT. 1 KALAMAZOO MI, 49009 Paid 07/21/2022 7-18-22 GEN ASSESSING CONTRACT 07/21/2022 N 130.00 / / 0.0000 N 0.00 07/21/2022 Y 130.00 GL NUMBER DESCRIPTION AMOUNT 101-257-801.00 ASSESSING CONTRACT 130.00 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice CK Run Date PO Disc. Date Disc. % Due Date Page: 4/9 Bank Invoice Description Hold Sep CK 1099 Gross Amount Discount Net Amount VENDOR TOTAL: 130.00 000128 11148 Paid GL NUMBER 101-215-851.00 101-336-850.00 CHARTER COMMUNICATIONS PO BOX 94188 PALATINE IL, 60094 DESCRIPTION TELEPHONE TELEPHONE 07/21/2022 07/21/2022 / / 07/21/2022 0034716070122 GEN N 0.0000 N Y PHONE, TV, INTERNET - HALL, OFFICE 185.28 0.00 185.28 AMOUNT 92.64 92.64 185.28 VENDOR TOTAL: 185.28 000976 CITY OF KALAMAZOO TREASURER 11149 241 W. SOUTH STREET KALAMAZOO MI, 49007 Paid GL NUMBER 101-336-921.00 DESCRIPTION UTILITIES 07/21/2022 7-6-22 07/21/2022 / / 07/21/2022 0.0000 GEN N N N QUARTERLY WATER BILL FOR FD ST#2 87.51 0.00 87.51 AMOUNT 87.51 VENDOR TOTAL: 87.51 000005 CONSUMERS ENERGY 11150 PAYMENT CENTER P.O. BOX 740309 CINCINNATI OH, 45274-0309 Paid. GL NUMBER 101-265-920.00 219-448-920.00 219-448-920.00 DESCRIPTION UTILITIES ST LIGHTS LED LIGHTS 07/21/2022 07/21/2022 / / 07/21/2022 VARIOUS 0.0000 GEN PARKING LOT, ST. LIGHTS, LED LIGHTS N 5,320.23 N N AMOUNT 170.44 4,374.76 775.03 5,320.23 0.00 5,320.23 VENDOR TOTAL: 5,320.23 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 5/9 Gross Amount Discount Net Amount 000162 ELECTION SYS. & SOFTWARE 07/21/2022 CD2035378 GEN ONE DS200 11151 6055 PAYSPHERE CIRCLE 07/21/2022 N 4,307.00 CHICAGO IL, 60674 / / 0.0000 N 0.00 07/21/2022 N 4,307.00 Paid GL NUMBER DESCRIPTION 101-262-971.00 CAPITAL OUTLAY AMOUNT 4,307.00 VENDOR TOTAL: 4,307.00 000335 EMERGENCY VEHICLE PRODUCT 07/21/2022 S0016172 GEN UNIT 251 - INSTALL TABLET MOUNT 11152 2975 INTERSTATE PARKWAY 07/21/2022 N 135.00 KALAMAZOO MI, 49048 / / 0.0000 N 0.00 07/21/2022 N 135.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-336-801.00 SOFTWARE PROGRAMS 135.00 VENDOR TOTAL: 135.00 000059 FOSTERSWIFTCOLLINS&SMITH 07/21/2022 836943 GEN MUN. GENERAL 11153 313 SOUTH WASHINGTON SQR. 07/21/2022 N 193.50 LANSING MI, 48933 / / 0.0000 N 0.00 07/21/2022 Y 193.50 Paid GL NUMBER DESCRIPTION AMOUNT 101-701-802.00 LEGAL FEES 86.00 101-257-802.00 LEGAL FEES 107.50 193.50 VENDOR TOTAL: 193.50 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Gross Amount Disc. Date Disc. % Sep CK Discount Due Date 1099 Net Amount Page: 6/9 000097 KAL CO HEALTH & COMMUNITY SERVICES 07/21/2022 14-0026654 GEN VETERAN'S MARKERS 11155 07/21/2022 N 201 W. KALAMAZOO AVE. STE. 402 KALAMAZOO MI, 49007 / / 0.0000 N 07/21/2022 N Paid GL NUMBER DESCRIPTION 101-567-728.00 TOOLS & SUPPLIES AMOUNT 367.23 367.23 0.00 367.23 000097 KAL CO HEALTH & COMMUNITY SERVICES 07/21/2022 14-0026671 GEN HHW MONTHLY FEES - JUNE 2022 11154 07/21/2022 N 354.24 201 W. KALAMAZOO AVE. STE. 402 KALAMAZOO MI, 49007 / / 0.0000 N 0.00 07/21/2022 N 354.24 Paid GL NUMBER DESCRIPTION AMOUNT 228-528-801.00 HAZARDOUS WASTE CONTRACT 354.24 VENDOR TOTAL: 721.47 000953 KAL. COUNTY REGISTER OF DEEDS 07/21/2022 7-8-22 GEN RECORD LIEN FOR CLEAN UP AT 1813 RO 11156 201 W. KALAMAZOO AVENUE 07/21/2022 N 30.00 KALAMAZOO MI, 49007 / / 0.0000 N 0.00 07/21/2022 N 30.00 Paid GL NUMBER 101-302-955.00 DESCRIPTION AMOUNT MISC 30.00 VENDOR TOTAL: 30.00 000866 KALAMAZOO OIL CO 07/21/2022 CFSI-1978 GEN FUEL - FIRE TRUCKS 11157 2601 N. BURDICK ST. 07/21/2022 N 586.73 KALAMAZOO MI, 49007-1874 / / 0.0000 N 0.00 07/21/2022 N 586.73 Paid GL NUMBER 101-336-920.00 DESCRIPTION AMOUNT GAS, OIL 586.73 VENDOR TOTAL: 586.73 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Page: 7/9 Vendor Code Vendor name Post Date Invoice Bank Invoice Description Ref # Address CK Run Date PO Hold City/State/Zip Disc. Date Disc. % Sep CK Due Date 1099 Gross Amount Discount Net Amount 000064 11159 Paid MICHIGAN TOWNSHIPS ASSN 07/21/2022 05-30-22 GEN ANNUAL DUES (7-1-22 TO 6-30-23) P 0 BOX 80078 07/21/2022 N 6,852.61 LANSING MI, 48908-0078 / / 0.0000 N 0.00 07/21/2022 N 6,852.61 GL NUMBER DESCRIPTION 101-215-958.01 MEMBERSHIPS & DUES AMOUNT 6,852.61 VENDOR TOTAL: 6,852.61 000012 11158 Paid GL NUMBER 101-215-803.00 MLIVE MEDIA GROUP DEPT. LOCKBOX 77571 P 0 BOX 77000 DETROIT MI, 48277-0571 07/21/2022 0002882562 GEN LEGAL NOTICES 07/21/2022 N / / 0.0000 N 07/21/2022 N DESCRIPTION AMOUNT LEGAL NOTICES 52.63 52.63 0.00 52.63 VENDOR TOTAL: 52.63 000994 PEST PROS 07/21/2022 156022 GEN RECURRING SERVICES @ FD ST#2 11160 5068 S. SPRINKLE RD 07/21/2022 N 95.00 PORTAGE MI, 49002 / / 0.0000 N 0.00 07/21/2022 N 95.00 Paid GL NUMBER 101-336-931.00 000994 11161 Paid DESCRIPTION AMOUNT BLDG & GROUNDS MAINT 95.00 PEST PROS 07/21/2022 160074 & 160073 GEN ANIMAL REMOVAL, MONTHLY SERVICES & 5068 S. SPRINKLE RD 07/21/2022 N 394.00 PORTAGE MI, 49002 / / 0.0000 N 0.00 07/21/2022 N 394.00 GL NUMBER DESCRIPTION AMOUNT 101-265-931.00 GROUNDS MAINTENANCE 295.50 101-336-931.00 BLDG & GROUNDS MAINT 98.50 394.00 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 8/9 Gross Amount Discount Net Amount VENDOR TOTAL: 489.00 000159 REPUBLIC SERVICES #249 07/21/2022 0249-007532626 GEN RECYCLING 11162 3432 GEMBRIT CIRCLE 07/21/2022 N 13,735.28 KALAMAZOO MI, 49001-4614 / / 0.0000 N 0.00 07/21/2022 N 13,735.28 Paid GL NUMBER DESCRIPTION 228-528-802.00 DISPOSAL & RECYCLING COST AMOUNT 13,735.28 VENDOR TOTAL: 13,735.28 000028 SIEGFRIED, CRANDALL, P.C. 07/21/2022 109735 GEN SERVICES FOR JUNE, 2022, YEAR END A 11163 246 EAST KILGORE ROAD 07/21/2022 N 9,950.00 KALAMAZOO MI, 49002-5599 / / 0.0000 N 0.00 07/21/2022 N 9,950.00 Paid GL NUMBER DESCRIPTION AMOUNT 101-250-802.00 AUDIT 9,950.00 VENDOR TOTAL: 9,950.00 000177 TDS METROCOM 07/21/2022 7-7-22 GEN PHONE, SIREN: FD 11164 P.O. BOX 94510 07/21/2022 N 340.36 PALATINE IL, 60094-4510 / / 0.0000 N 0.00 07/21/2022 Y 340.36 Paid GL NUMBER DESCRIPTION AMOUNT 101-215-851.00 TELEPHONE 246.97 101-336-850.00 TELEPHONE 93.39 340.36 VENDOR TOTAL: 340.36 07/21/2022 11:36 AM User: DHOLTMAN DB: Coopertwp Vendor Code Ref # Vendor name Address City/State/Zip INVOICE APPROVAL BY INVOICE REPORT FOR COOPER TOWNSHIP EXP CHECK RUN DATES 07/21/2022 - 07/21/2022 BOTH JOURNALIZED AND UNJOURNALIZED BOTH OPEN AND PAID Post Date Invoice Bank Invoice Description CK Run Date PO Hold Disc. Date Disc. % Sep CK Due Date 1099 Page: 9/9 Gross Amount Discount Net Amount 000713 TNT BUILDING SERVICES INC 07/21/2022 6543 GEN JANITORIAL SERVICES, SET UP & TEAR 11165 2511 MOUNT OLIVET ROAD 07/21/2022 N 835.00 KALAMAZOO MI, 49004 / / 0.0000 N 0.00 07/21/2022 N 835.00 Paid GL NUMBER DESCRIPTION 101-265-930.00 BLDG MAINT 101-336-931.00 BLDG & GROUNDS MAINT AMOUNT 460.00 375.00 835.00 VENDOR TOTAL: 835.00 TOTAL - ALL VENDORS: 66,471.77 07/04/2022 11:12 AM Check Register Report For Cooper Charter Township For Payroll ID: 506 Check Date: 07/07/2022 Pay Period End Date: 07/03/2022 Check Date Bank Check Number Name Check Physical Gross Check Amount Page 1 of 1 Direct Deposit Status 07/07/2022 GEN DD2918 ADAMS, STARR E 07/07/2022 GEN DD2919 BECKER, MINDY G 07/07/2022 GEN DD2920 DEHAAN, CAROL S 07/07/2022 GEN DD2921 FREDERICK, JAMES B 07/07/2022 GEN DD2922 HERWEYER, CONNIE M 07/07/2022 GEN DD2923 HOLTMAN, DEBORAH A 07/07/2022 GEN DD2924 JANSSEN, DEANNA D 07/07/2022 GEN DD2925 KARS-BOS, KIMBERLY A 07/07/2022 GEN DD2926 SORENSEN, JEFFREY R 07/07/2022 GEN DD2927 TUINSTRA, ADAM L 07/07/2022 GEN DD2928 VLIETSTRA, FRED J 07/07/2022 GEN DD2929 WILLIAMS, DANIEL L 07/07/2022 GEN DD2930 WOOD, JACK C 1,613.51 1,120.00 2,358.08 140.00 526.33 1,384.50 2,358.08 1, 960.00 2,358.08 140.00 140.00 140.00 1,055.75 0.00 909.35 Processing 0.00 841.52 Processing 0.00 1,243.87 Processing 0.00 129.29 Processing 0.00 444.33 Processing 0.00 1,041.19 Processing 0.00 1,807.87 Processing 0.00 1,309.01 Processing 0.00 1,870.31 Processing 0.00 129.29 Processing 0.00 123.34 Processing 0.00 129.29 Processing 0.00 824.15 Processing Totals: Number of Checks: 013 Total Physical Checks: Total Check Stubs: 13 15,294.33 0.00 10,802.81 07/18/2022 12:14 PM Check Date Bank Check Register Report For Cooper Charter Township For Payroll ID: 507 Check Date: 07/21/2022 Pay Period End Date: 07/17/2022 Check Number Name Check Gross Physical Check Amount Page 1 of 1 Direct Deposit Status 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN 07/21/2022 GEN DD2931 ADAMS, STARR E DD2932 BECKER, MINDY G DD2933 DEHAAN, CAROL S DD2934 FREDERICK, JAMES B DD2935 HERWEYER, CONNIE M DD2936 HOLTMAN, DEBORAH A DD2937 JANSSEN, DEANNA D DD2938 KARS-BOS, KIMBERLY A DD2939 SORENSEN, JEFFREY R DD2940 TUINSTRA, ADAM L DD2941 VLIETSTRA, FRED J DD2942 WILLIAMS, DANIEL L DD2943 WOOD, JACK C 1,613.50 1,120.00 2,358.08 340.00 564.54 1,413.76 2,358.08 1,960.00 2,358.08 280.00 280.00 340.00 785.38 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 909.34 841.51 1,243.87 313.99 474.19 1,064.04 1,807.87 1,309.01 1,870.31 258.58 246.68 313.99 591.92 Processing Processing Processing Processing Processing Processing Processing Processing Processing Processing Processing Processing Processing Totals: Number of Checks: 013 Total Physical Checks: Total Check Stubs: 13 15,771.42 0.00 11,245.30 Law Enforcement Top 15 Call Types Event Types Call Count Suspicious 19 Trouble with Subject 18 Check Welfare 13 Alarm 11 Fraud 8 911 Hangup(s)7 Civil Calls 7 B&E/Larceny From Veh 6 Burglary/Illegal Entry 6 Peace Officer 5 Vehicle Theft (UDAA)4 VRDL/TICKETS 4 Assist Person 4 Trespassing 4 Abandoned Vehicle 3 Grand Total 119 Description: This report sums all CAD Event Types within the given township, across all chosen agencies, and then ranks them and displays the fifteen most common Event Types. Call Count Top 15 Call Types Kalamazoo County Sheriff's Office Page 1 Call Source / Call Type Description COOPER Citizen Initiated 180 911 Hangup(s)7 Abandoned Vehicle 3 Abandoned Vehicle-Private Property 2 Alarm 13 Animal Complaint 2 Assist Other Department 1 Assist Person 4 B&E/Larceny From Veh 6 BOL 1 Burglary/Illegal Entry 6 Check Welfare 13 Child Abuse/Neglect 1 Civil Calls 6 Conservation/Littering 1 CSC 2 Death Investigation 1 Disturbance/Fight 3 Felonious Assault 1 Fireworks 2 Follow up 4 Fraud 8 Harassing TX/Texts 1 Harrassment/Misc Criminal 1 Health & Safety 1 Known PI Accident 3 Larceny 3 Lost/Found Property 3 Motorist Assist 2 Noise Complaint 3 Obs Justice 1 OWI/OUID 1 PD Accident 3 Peace Officer 4 Priority 1 Medical 1 Priority 2 Medical 2 Property Check - Residential 3 Retail Fraud 1 Road Commission/MDOT Notify 3 Shots Fired 1 Structure Fire - Residential 1 Suicide/Attempt 2 Suspicious 20 Traffic Hazard 2 Traffic Investigation/Complaint 1 Authority within the specified township(s) for the specified month. Kalamazoo County Sheriff's Office Page 1 Time of Day Hour of day Day of Week 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Unk Total Sunday 2 1 1 2 1 2 1 1 2 1 1 3 5 2 2 4 31 Monday 1 1 2 1 1 1 2 1 1 3 2 1 2 1 2 3 1 26 Tuesday 2 2 2 1 1 1 2 3 1 1 2 1 1 20 Wednesday 1 1 1 2 1 4 2 2 2 4 3 1 1 25 Thursday 1 2 1 2 1 3 3 2 1 1 2 2 1 1 2 1 2 2 30 Friday 1 1 1 2 1 1 1 3 1 1 2 2 1 3 21 Saturday 1 1 1 1 1 2 1 1 1 2 3 2 1 3 1 4 1 27 Total 7 5 1 3 4 3 3 6 8 13 9 6 6 12 9 9 8 10 8 10 10 9 10 11 180 Description: This report shows all calls for service received by dispatch (not initiated by an officer) for a given venue and date range. Kalamazoo County Sheriff's Office Page 1 Year Year 2019 Year 2020 Year 2021 Year 2022 Month January February March April May June July August September October November December Unknown Venue ALAMO AUGUSTA BRADY CHARLESTON CLIMAX CLIMAX VILLAGE COMSTOCK COOPER GALESBURG KALAMAZOO KALAMAZOO TOW... OSHTEMO PARCHMENT PAVILION PORTAGE PRAIRIE RONDE RICHLAND RICHLAND VILLAGE ROSS SCHOOLCRAFT SCHOOLCRAFT VIL... TEXAS VICKSBURG WAKESHMA WMU Canceled - DO NOT MODIFY No Yes Unknown Call Source - DO NOT MODIFY E911 LEIN Officer/FOP Phone ORI 03901 03905 03917 03922 39KCRC 39LIFE 39PRIDE EMSMISC MI3913900 MI3949900 MI3950000 MI3952500 MI8005100 03902 03903 03904 03908 03909 03913 03914 03915 03916 03919 03920 39LCARE MI0399200 Kalamazoo County Sheriff's Office Page 2 COOPER TOWNSHIP KALAMAZOO COUNTY, MICHIGAN PROSECUTION REPORT AND UPDATE AUGUST 2022 New Cases: 5472 Collingwood. Citation to owners for Inoperable vehicles and large brush pile. Compliance order not yet entered. Magistrate hearing scheduled for 8-5-2022. 4243 W. E Avenue. Two citations for illegal burning—1st and second offense, issued to owner. Compliance orders not yet entered. Magistrate hearing scheduled for 8-5-22. 5221 Beverly. July 17, 2022 citation for litter and inoperable vehicles. Scheduled for magistrate hearing on August 5, 2022. 1817 W. D Avenue (Micah Gurd); 6-29-22 citation for insufficient parking/zoning violation; litter and vehicle storage ordinance violations. Found Responsible on July 22, compliance order to be submitted for magistrate’s signature. Compliance Orders entered recently: 8352 N. 14th Street. Vehicle Storage and Repair Ordinance violation issued June 1. Compliance order providing until August 24, 2022 to remove offending items or face contempt of court. Ongoing Cases: 5197 Beverly. Ongoing litter and vehicle storage ordinance violations on property. Contempt hearing scheduled for August 15, 2022 Judge Haenicke. 5601 N. 14th Street (Betts, not owner-occupied). Municipal conditions released on July 29. House was being sold, passed all inspections. 1817 W. D Avenue. Jeffery Gurd cited for unlawful burning on May 13, 2022. Compliance order entered June 10 allows for $200 fire run fees each time department is called out for the next two years. 3665 W. B Avenue (Payne)—Passed OEO inspection. Numerous contacts from Ms. Payne at attorney’s office and township hall. Contempt fines from 2021 have been entered in 2022. Removed all but one contempt fine for May, 2021. Township to bill on taxes if unpaid. 1510 East D Avenue (Wierckz): Unknown status of continued operation of asphalt/paving business on property, all but one commercial vehicle was to be removed by June 30, 2022. Township has authority to remove all but one commercial vehicle after June 30, 2022. 3950 W. C Avenue (Gretzner): house has been under construction for the better part of 20 years. After unduly long hearing on June 13, 2022 Judge modified order to extend the deadlines. Order was signed on June 30, 2022, copy attached. (Please note I did not prepare this Order). No word on whether construction is taking place at this time. In brief: Deadline for completion of rough-ins and start hanging drywall –September 30 Deadline for all drywall hung and ready to paint—December 30, 2022. Deadline for completion of floor coverings, trims, light fixtures, finished and ready for final inspection: March 1, 2023. Roxanne C. Seeber Bank Type AcctNumber Amount MercantileBank Checking xxxx2563 26,557.79 158.64 52225 MercantileBank Checking xxxx2571 1,179,420.58 405.00 52234 MercantileBank Checking xxxx2621 - 901.57 52242 MercantileBank Checking xxxx2589 891,269.78 840.38 13741 AdviaCU Savings xxxx4355 5.00 Purchase/251.03 13744 ConsumersCU Savings xxxx2728 25.00 LastInterest Maturity Pmtfrequency - MultibankSecurities CD 1,353,706.04 3/31/2021 Various Monthly - MI CLASS MICLASS XXX 581,515.04 (includes transfer 2/1/22 from acct 2571)2,459.59 EFT965 ConsumersCU CD xxxx8079 275,805.33 3/31/2021 5/21/2024 Monthly 5,016.21 AdviaCU CD xxxx4355 210,014.01 3/31/2021 3/27/2023 Qtrly Mercantile CD xxxx2466 100,000.00 7/9/2020 7/9/2021 Mercantile CD xxxx3864 100,000.00 10/7/2020 4/5/2021 tcf Bank CD xxxx4505 103,923.05 8/1/2020 8/1/2021 tcf Bank CD xxxx6715 103,413.52 10/16/2020 4/16/2022 FNB CD xxxxxxxx 200,000.00 4/22/2021 5/22/2022 CIBC CD xxxx6708 250,000.00 4/5/2019 4/5/2021 BankBalance 5,375,655.14 Interest (264.85) DIT 738.45 OSC (5,016.21) Interest Adjustments 5,545.60 Bank Earned UnlocatedDiff - 2563 9.59 BookBalances 5,376,658.13 2571 145.39 (A)2589 109.87 MBS - #101-001 2,695,293.37 x 264.85 #101-017 1,143,155.91 x #219-001 131,151.21 x #225-001 742,620.64 x Receipt not deposited - 5244 (54.45) #228-001 48,825.54 x #249-001 53,928.26 x #282-001 581,515.04 x #401-001 36,185.09 x #403-001 18,346.47 x #865-001 (74,363.40) x 5,376,658.13 (A) Adjustments: ConsumersCUCDInterest - AdviaCUCDInterest - MultibankSecuritiesAppr/Dpr PriorMo 1,568,423.94 CurrentMo 1,568,423.94 - Double posting of receipt - Apr22 (5,489.90) Record Service Charge - 6/15 (55.70) - (5,545.60) 22-Jun Unadjusted Jun Adjusted PROPOSED Balance Adjustments Balance ADJUSTMENT #101-001 2,695,293.37 (55.70) 2,695,237.67 Debit #101-017 1,143,155.91 - 1,143,155.91 (Credit) #219-001 131,151.21 - 131,151.21 101-000-001.00 (55.70) #225-001 742,620.64 (5,489.90) 737,130.74 101-000-665.00 55.70 #228-001 48,825.54 - 48,825.54 225-000-001.00 (5,489.90) #249-001 53,928.26 - 53,928.26 225-000-606.00 5,489.90 #282-001 581,515.04 - 581,515.04 #401-001 36,185.09 - 36,185.09 #403-001 18,346.47 - 18,346.47 #865-001 (74,363.40) - (74,363.40) 5,376,658.13 (5,545.60) 5,371,112.53 (A) OSC-current June Treasurers Report Burnham and Flowers House Account 17605 Wright Street a Omaha, NE 68130 Quarterly Performance Evaluation for 4/ The Cooper Charter Township Section 115 Trust 1590 West D Avenue Kalamazoo, MI 49009 0R014467-000503-03- nship Section 115 Trust / SEC115 $i. y�. AdvisorOne Hybrid -75 Strategy Please refer to CLS's Form ADV Part 2A for a description of your strategy. Registration Portfolio Allocation as of 6/30/2022 Global-DestinationFunds Cash Equivalent 0.47% Preferred Security 0.00% Intermediate/Long-Term Bonds 0.00% Small/Mid-Cap Growth 0.00% Alternative 0.00% Large -Cap Growth 0.00% Small/Mid-Cap Value 0.00% International Bond O.00% Developed International 0.00% Additional Risk Categories 0.00% 100.00% Registration Portfolio Value Summary Beginning Market Value Deposits/Transfers In Withdrawals/Transfers Out Net Dividends/Interest/Gains Withdrawn Advisory Fees Paid Miscellaneous Charges Market Value Increase/Decrease Ending Market Value OR014467-000503-03 $203,569.45 $0.00 $0.00 $0.00 ($250.98) ($6.25) ($25,993.99) $177,318.23 "1 t, a N1��' $209,451.08 $0.00. $0.00 $0.00 ($514.95) ($12.50) ($31,605.40) $177,318.23 ti tRw 0.00% 0.61% 0.59% 15.77% 3.03% 0.06% 8.07% 6.90% 3.46% 6.88% 100.00% Performance Summary QTD YTD 2021 2020 2019 2018 2017 Since Inception 54.64% -12.89% -15.34%'. 11.28%'. 11.33%' 18.73% -6.74% 15.11%. 6.38%' Performance returns are shown net of advisory fees. When displaying performance for periods greater than one year, results are annualized. Cooper Charter Township Section 115 Trust / SEC115 Value Summary for the Period 4/1/2022 - 6/30/2022 0R014467-000503-02-03-00 For your assets held at Constellation Trust Supermarket AdvisorOne Hybrid -75 Strategy Destinations Large Cap Equity Instl Destinations Core Fixed Income Instl Destinations Small Mid Cap Eq Instl Destinations Multi Strgy Alt Instl Destinations Intl Equity Fd Instl Destinations Low Dur Fixed Inc Instl Destinations Global Fixd Inc Oppor Instl Destinations Equity Income Fd Instl Constellation Trust Cash TOTAL 7110.14 3657.53 1425.52 1424.11 1192.98 754.39 638.85 171.00 828.56 $12.20 $8.70 $10.94 $9.74 $11.38 $9.36 $9.26 $11.15 $1.00 $86,743.71 $31,820.48 $15,595.15 $13,870.81 $13,576.06 $7,061.12 $5,915.73 $1,906.61 $828.56 $177,318.23 48.92 % 17.95 8.80 7.82 7.66 3.98 % 3.34 % 1.08% 0.47 % 100.00 % PORTFOLIO TOTAL $177,318.23 100.00 % Cooper Charter Township Section 115 Trust / SEC115 Transactions for the Period 4/1/2022 - 6/30/2022 For your assets held at AdvisorOne Hybrid -75 Strategy 04/05/2022 04/29/2022 04/29/2022 04/29/2022 05/27/2022 05/27/2022 05/27/2022 06/29/2022 06/30/2022 06/30/2022 06/30/2022 06/30/2022 06/30/2022 Constellation Trust Cash Destinations Core Fixed Income Instl Destinations Global Fixd Inc Oppor Instl Destinations Low Dur Fixed Inc Instl Destinations Core Fixed Income Instl Destinations Global Fixd Inc Oppor Instl Destinations Low Dur Fixed Inc Instl Constellation Trust Cash Destinations Core Fixed Income Instl Destinations Equity Income Fd Instl Destinations Global Fixd Inc Oppor Instl Destinations Low Dur Fixed Inc Instl Destinations Multi Strgy Alt Instl Management Fee Dividend Reinvested Dividend Reinvested Dividend Reinvested Dividend Reinvested Dividend Reinvested Dividend Reinvested Administrative Fee Dividend Reinvested Dividend Reinvested Dividend Reinvested Dividend Reinvested Dividend Reinvested (250.98) 6.04 2.48 2.09 6.76 2.00 2.99 (6.25) 6.53 1.57 2.15 2.43 6.98 $1.00 $8.94 $9.56 $9.56 $8.92 $9.47 $9.47 $1.00 $8.67 $11.22 $9.26 $9.37 $9.74 ($250.98) $53.97 $23.73 $20.01 $60.33 $18.96 $28.32 ($6.25) $56.62 $17.61 $19.88 $22.73 $67.99 Page 3 Quarterly Performance Evaluation Disclosure 0R014467-000503-02-03-00 Your Quarterly Performance Evaluation is designed to report performance and portfolio activity in a clear, concise and accurate format. For your convenience, your Quarterly Performance Evaluation contains both household client information and individual account information. Below are descriptions and definitions of the headings contained in the Quarterly Performance Evaluation Household Portfolio Value Summary and Registration Portfolio Value Summary These tables report the combined information for all your accounts under management by CLS Investments, LLC ("CLS") (household summary) or by registration (registration summary) during the reporting period, including beginning market value, deposits, withdrawals, net dividends/interest/gains withdrawn, advisory fees paid, and ending market value. Not all statements include a Household Portfolio Value Summary page. Household Portfolio Allocation and Registration Portfolio Allocation These charts show your allocation as of the recently completed calendar quarter broken down into risk categories. The following asset classes are generally included as applicable in each of the risk categories, but each decision is made on a fund by fund basis and is subject to change. Not all statements include a Household Portfolio Allocation page. Balanced - funds that combine a stock component, a bond component and, sometimes, a money market component, in a single portfolio. Commodities - funds that consist primarily of securities of basic goods used in commerce that are interchangeable with other commodities of the same type. Emerging Markets - funds that seek capital appreciation by investing primarily in equity securities issued in emerging markets worldwide and/or small companies worldwide. The majority of the dollars in these funds are in foreign securities. Global - funds that can invest in companies located anywhere in the world, including the investor's own country. These funds provide !more global opportunities for diversification and can act as a hedge against inflation and currency risks. High -Yield Bonds - funds that seek income by generally investing 80% or more of their assets in bonds rated below BBB. High -yield bond funds function neither quite like taxable bond funds nor like equity funds. Intermediate/ Long -Term Bonds - bonds that seek income by investing in a blend of government and/or corporate securities with an average maturity of generally more than 2 years. International - funds that seek capital appreciation by investing heavily in foreign equity securities; U.S. stocks may or may not be held. International Bonds - funds that seek income by investing in foreign government and/or foreign corporate debt securities 'Inverse - funds that are constructed by using various derivatives for the purpose of profiting from a decline in the value of an underlying benchmark. Large -Cap Core - funds that invest in large companies, including both growth and value management styles with the flexibility to weight the portfolio more heavily toward whichever style is favored by market conditions. Large -Cap Growth - funds that consist primarily of common stocks or related securities of larger companies with the objective of long- term growth through capital appreciation. Large -Cap Value - funds that invest in larger companies that appear to be overlooked or out of favor with the objective of capital appreciation with some income. Real Estate - funds that invest in real estate directly, either through properties or mortgages. Short -Term Bonds / Cash - bonds that seek income by investing in a blend of government and/or corporate securities with an average maturity of generally less than 3 years or assets that can be converted into cash immediately. Small/Mid-Cap Core - funds that invest in small -sized U.S. growth and value stocks with the objective of long-term capital appreciation. Small/Mid-Cap Growth - funds with the objective of capital appreciation that invest in companies with a market capitalization of between $300 million and $10 billion and reinvest their earnings into expansion, acquisitions, and/or research and development. Small/Mid-Cap Value - funds with the objective of capital appreciation with some income that invest in companies with a market capitalization of between $300 million and $10 billion and reinvest their earnings into expansion, acquisitions, and/or research and development. Unassigned - funds that do not fit under the other categories listed in this glossary. Zero Coupon Bonds - a debt security that doesn't pay interest (a coupon) but is traded at a deep discount, rendering profit at maturity when the bond is redeemed for its full face value. Additional Risk Categories - Asset classes that constitute a small percentage of the portfolio are combined to make up this category. Quarterly Performance Evaluation Disclosure (cont.) Performance Summary The Performance Summary shows the performance of the applicable account. Any investment should be evaluated over many years, as opposed to short periods of time. The Performance Summary section reports a time -weighted return ("TWR") for several indicated time periods. The Global Investment Performance Standards ("GIPS"®) requires the use of Time Weighted Return. Transaction for the Period Summary These tables report the transactions for the reporting period affecting the account, including the date, asset, transaction description, shares, price per share, and market value. Value Summary The Value Summary section shows the market value of your assets held at each of the indicated custodians for the advisory service you have selected. Report Disclaimer This statement of account shows the value of your account at Constellation Trust Company and the transactions that occurred during the reporting period indicated. Constellation Trust Company does not sponsor nor endorse any investment product nor are your investments FDIC insured or guaranteed. Your investments may lose value and you assume sole responsibility for the success or failure of your investments. We strive to ensure your statement is as accurate as possible. Valuations appearing on this statement reflect the last known value reported by the investment sponsor or the original cost of the investment. Please review your statement promptly and notify Constellation Trust Company immediately in writing at 17605 Wright Street, Suite 3, Omaha, Nebraska 68130 of any discrepancies or contact us by phone at (402) 891-6186. Any concerns with the information presented on this statement must be reported to Constellation Trust Company within 45 days following the reporting period indicated or the information shall be deemed to be accurate and Constellation Trust Company shall be relieved of all liability for relying on the accuracy of such information. 7/11/2022 2:02:12 PM Page 5 DeAnna Janssen From: terry emig <chief2902001@yahoo.com> Sent: Monday, August 1, 2022 9:33 AM To: jeff; DeAnna Janssen; Carol; Brian Klok Subject: July 2022 Chiefs report CHIEFS REPORT JULY 2022 1. Airboat will be going to another person to look at it. This will be the last time. 2. Getting Specs for new Tanker. Working on specs for new grass truck if we get the grant. 3. We had 2 firefighters attend an Engine operator class (40hrs). 4. Total calls for July -62 Medical- 33 Car fires- 1 Burn complaints- 4 False alarms -6 Fires- 1 Wires down- 3 Assist other Dept.- 5 Pt's- 6 Special service- 2 1 TION PERSONAL Name Fi Address L4 Street Cib t vv eJ / l I Ai ty Phone# L6q-3 6 3 -2iS9s Social Security# Are you 18 years of age or older? Yes _ No Referred by e,t SO b AT Middle ich of the following boards are you interested in? Board of Review _ Planning Commission Board of Appeal _ Zoning Board of Appeals Township Board Bldg. Board of Appeals ,® Library Board Fire Commission _ GENE Special study or research work 3 0 01,1,'L 1L 1 Lr)> ,' ron/ /sk\ Related skills e..1 -Y\ ---T Signature 5/17/06 r,e CtQ,01 16/1-uzc0 (emu-s'""(p Date Vern LJohnson Jr., R.E.H.S. 4960 West B Ave Kalamazoo, MI 49009 ":= 269-303-2898 Bighousebaker@gmail.com Objective Bring my Public Health Skills, Public Relation Experience and Team Building experience to assist with LPH Public Health emergent Environmental Health issues. Technical Skills/Proficiencies • Servant Leadership Focused • Well Developed Public Speaking and Written Skills • Management Skills based on a Team Approach • Environmental Health Disaster Specialist • Extensive Groundwater Contamination Experience Experience `> May, 1992 -April 1997 Kalamazoo County EH • Environmental Health Specialist • Evaluate On -Site Water and Sewer Systems April 1997 -April 2007 Kalamazoo County EH Nazareth, MI 49074 Nazareth, MI 49074 • Lead Sr. Environmental Health Specialist/Standardized Food Evaluator Trainer • Conduct Plan Review Activities for New Food Establishments, Evaluate Food Establishments, Lead Food Safety Trainer April 2007-2015 Kalamazoo County EH Nazareth, MI 49074 • Environmental Health Supervisor • Oversees the Food Safety Program, Public Swimming Pool Program, Healthy Homes Program, Child and Adult Care Facility Program and Body Art Program, 8 Full Time Staff, and a $800,000 Budget, Administer Compliance Hearings with Owner/Operators, Trainer/Evaluator Activities, Outbreak Response Team Leader, Assist the EH Program Manager with daily EH, Lab and HHW Operations. February 1, 2015 — Current Kalamazoo County EH Kalamazoo, MI 49001 • Environmental Health Director • Responsible for oversight of $6.0 million program budget; assuring compliance with Federal, State and Local Environmental Health Laws, assuring State of Michigan Minimum Program Requirements; Household Hazardous Waste Clean Sweep Grants and municipality contracts; Michigan Department of Environmental Quality Grants (MDEQ), Michigan Department of Agriculture and Rural Development Grant (MDARD) and Michigan Department of Health & Human Services Grants. Education Cornerstone University Grand Rapids BA Biology In addition to my education at Cornerstone, I have attended many state and national educational conferences over the nearly 30 years spent with Kalamazoo County Government. Either as a speaker or as a conference participant, I desire to be a lifelong learner in order to stay on the cutting edge to improve lives. Vern L Johnson Jr., R.E.H.S. Memberships/Awards MALEHA Food Safety Committee Chair 2007-2015 MALEHA Distinguished Service Award September, 2013 Great Lakes Conference of Food Protection, President April, 2010-11 MALEHA Past President Award September, 2018 MALEHA V.Harry Adrounie Founders Award September, 2019 MEHA Larue L Miller Life Achievement Award March, 2022 References Orlando Todd, Michigan Department of Health & Human Services Ph: (517) 284-4021 em: toddo@ michigan.gov Sean Dunleavy, Michigan Department of Agriculture and Rural Development Ph: (517) 243-8895 em: dunleavysPmichigan.gov Debra Lenz, Kalamazoo County Health & Community Services Department Ph: (269) 373-5024 em: dllenz@kalcounty.com James Baker, City of Kalamazoo Public Services Director Ph: (269) 370-8715 em: bakeri@kalamazoocity.org CORPORATE CH NLOGIES LLC Technology Advantage Managed Program Price Quotation Cooper Charter Township 1590 West D Ave Kalamazoo, MI. 49009 269-385-3355 TECHNOLOGY ADVANTAGE SERVICE OFFERING NUMBER OF DEVICES MONTHLY PRICE PER DEVICE MONTHLY ALLOTTED HOURS TOTAL PER OFFERING Technology Advantage Managed Desktop: Managed Desktop - Standard Edition 21 $50.00 10.5 $1,050.00 Managed Desktop - Secure Advantage $95.00 Technology Advantage Managed Server: Managed Server - Standard Edition 2 $125.00 1 $250.00 Managed Server - Secure Advantage $180.00 Managed Network: Managed Network - (Up to 5 Networking Devices) 1 $125.00 $125.00 Protect Local / Offsite Backup: 1-20 Total Users 1 $200.00 $200.00 21-50 Total Users $400.00 51-100 Total Users $600.00 Backup Monitoring + Local Backup Appliance Included Over 4TB Metered Help Desk Connect Managed Desktop: Managed Desktop - Standard Edition $25.00 Managed Desktop - Secure Advantage $70.00 Help Desk Connect Managed Server: Managed Server - Standard Edition $75.00 Managed Server - Secure Advantage $150.00 SERVICE CONTRACT TOTALS 25 11.5 $1,625.00 Monthly Service Fee (Minimum $250) $1,625.00 Total Monthly Tier 2 / Onsite Support Hrs: 11.5 *Install Fee (Minimum $250) $1,625.00 TIER 1 HELP DESK SUPPORT IS UNLIMITED Total First Month's Fee $3,250.00 *THIS IS A ONE TIME FEE ORIGINAL CORPORATE CHNOLOGIES Technology Advantage and Help Desk Connect (Hybrid) Managed Program Price Quotation Cooper Charter Township 1590 West D Ave Kalamazoo, MI. 49009 269-385-3355 TECHNOLOGY ADVANTAGE HELP DESK CONNECT HYRRlf1 SERVICE OFFERING NUMBER OF DEVICES MONTHLY PRICE PER DEVICE MONTHLY ALLOTTED HOURS TOTAL PER OFFERING Technology Advantage Managed Desktop: Managed Desktop - Standard Edition 10 $50.00 5 $500.00 Managed Desktop - Secure Advantage $95.00 Technology Advantage Managed Server: Managed Server - Standard Edition $125.00 Managed Server - Secure Advantage $180.00 Managed Network: Managed Network - (Up to 5 Networking Devices) 1 $125.00 $125.00 Protect Local / Offsite Backup: 1-20 Total Users 1 $200.00 $200.00 21-50 Total Users $400.00 51-100 Total Users $600.00 Backup Monitoring + Local Backup Appliance Included Over 4TB Metered Help Desk Connect Managed Desktop: Managed Desktop - Standard Edition 11 $25.00 $275.00 Managed Desktop - Secure Advantage $70.00 Help Desk Connect Managed Server: Managed Server - Standard Edition 2 $75.00 $150.00 Managed Server - Secure Advantage $150.00 SERVICE CONTRACT TOTALS 25 5 $1,250.00 Monthly Service Fee (Minimum $250) $1,250.00 Total Monthly Tier 2 / Onsite Support Hrs: 5 *Install Fee (Minimum $250) $1,250.00 TIER 1 HELP DESK SUPPORT IS UNLIMITED Total First Month's Fee $2,500.00 THIS IS A ONE TIME FEE ORIGINAL CORPORATEH LLC Help Desk Connect Managed Program Price Quotation Cooper Charter Township 1590 West D Ave Kalamazoo, MI. 49009 269-385-3355 P DESK CONNECT SERVICE OFFERING NUMBER OF DEVICES MONTHLY PRICE PER DEVICE MONTHLY ALLOTTED HOURS TOTAL PER OFFERING Technology Advantage Managed Desktop: Managed Desktop - Standard Edition $50.00 Managed Desktop - Secure Advantage $95.00 Technology Advantage Managed Server: Managed Server - Standard Edition $125.00 Managed Server - Secure Advantage $180.00 Managed Network: Managed Network - (Up to 5 Networking Devices) 1 $125.00 $125.00 Protect Local / Offsite Backup: 1-20 Total Users 1 $200.00 $200.00 21-50 Total Users $400.00 51-100 Total Users $600.00 Backup Monitoring + Local Backup Appliance Included Over 4TB Metered Help Desk Connect Managed Desktop: Managed Desktop - Standard Edition 21 $25.00 $525.00 Managed Desktop - Secure Advantage $70.00 Help Desk Connect Managed Server Managed Server - Standard Edition 2 $75.00 $150.00 Managed Server - Secure Advantage $150.00 SERVICE CONTRACT TOTALS 25 $1,000.00 Monthly Service Fee (Minimum $250) $1,000.00 Total Monthly Tier 2 / Onsite Support Hrs: Avalaibie at $150/hr if needed * Install Fee (Minimum $250) $1,000.00 TIER 1 HELP DESK SUPPORT IS UNLIMITED Total First Month's Fee $2,000.00 *THIS IS A ONE TIME FEE ORIGINAL INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechlnt.com Managed Services Monthly Pricing Description Qty Price Windows Server IT Managed Services — Monthly Comprehensive Weekly/Monthly reporting provided p: 800.968.1155 1: 269.323.7956 1 $ 100.00 $ 100.00 Windows Workstation IT Managed Services — Monthly Comprehensive Weekly/Monthly reporting provided 13 20.00 260.00 Networking, Phone, Application Support — Monthly Comprehensive Weekly/Monthly reporting provided* 1 125.00* 125.00* Total $ 485.00 *It is recommended that Cooper Township consider purchasing a pre -paid 10 -hour general service agreement. This takes the standard labor rate of $125.00 per hour to $115.00 per hour. This pre- paid arrangement would save $10.00 on monthly labor costs. These service hours never expire and are used as needed. Prepared by: Accepted by: Hi -Tech Integrated technologies Cooper Township Signature: Name: Title: Date: Signature: Name: Title: Date: INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024.5420 www.hitechint.com Hi -Tech Integrated Technologies Cloud BaaS (Backup as a Service) 1. Scope of Project 1.1. BaaS p: 800.968.1155 1: 269.323.7956 Item Qty Description Price Total 1.1.1 1 Backup Agent application - Server $ 10.00 $ 10.00 1.1.2 1 1TB Cloud Storage Target 30.00 30.00 Total $ 40.00 2. Cost Proposal TOTAL T&M COST ESTIMATE FOR THE ABOVE SCOPE OF WORK $ 40.00 Forty Dollars and 00/100 This BaaS offering would make a daily backup (or more often if necessary) to the cloud target in our Portage datacenter. Additional TB storage would be added as needed. Currently, the required storage for a complete daily server backup would not exceed 1TB for several months, if not over a year or more. Because this backup is done locally, restoration of the entire server would take just a few hours. INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hItechlnt.com Hi -Tech Integrated Technologies Hi -Tech Integrated Technologies, located in Portage, Michigan, has been providing IT services to small and medium-sized businesses in Southwestern Michigan and Northern Indiana since 2011. Previously part of Hi -Tech Companies, Hi -Tech Integrated Technologies has become its own entity under the ownership of Hi -Tech Electric Company in Portage, Michigan. This joint venture provides each company the ability to meet more of the needs of our clients. Our mission is to provide professional IT services and system integration to local businesses so that their staff can focus on day-to-day operations. We strive to create long-term, trusted relationships and positive experiences for our clients. With over 55 years of combined experience and certifications in Microsoft, Cisco, Milestone, S2, Zultys, and many others. Our team of Network Engineers is fully capable of installing and servicing IP data and Wi-Fi networks, Microsoft domains, video surveillance, access control, and IP-based phone systems. Our Engineers constantly strive to keep their knowledge of integrated systems up-to-date and viable in today's high demand installations. Clients Our clients, both past and present include industrial manufacturing facilities, pharmaceutical companies, offices, schools, churches, refineries, restaurants, breweries, shipping facilities, grocery stores, retail shops, auto dealerships, and multi -family residential facilities. For details on individual installations and work history, feel free to contact us with questions. I ze Network© CERTIFIED Ce CERTIFIED Certifications and Partnerships Microsoft' CERTIFIED Schibuns Evert CISCO tCCERTIFIED/) CENT NETWORK 01).1114 CISCC. PARTNER Select Cortlhed ;Certified Partner Contact us at (269) 743-4448 S2 SECURITY 31 p: 800.968.1155 f: 269.323.7956 INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www,hltechlnt.com p: 800.968.1155 f: 269.323.7956 Small -to -Medium Sized Business Solution Provider Hi -Tech Integrated Technologies wants to be your IT services provider. With over fifty years of combined experience, HTIT has the knowledge to utilize current technologies necessary to run your business. HTIT will provide your business with information technology consulting and solutions for your network hardware and software. HTIT can provide your business with the most complete package of services and expertise you will find anywhere. Honesty and integrity are our core values and guide us in providing you the most efficient and effective IT offerings possible. Hardware, Networking, and Virtualization Hi -Tech Integrated Technologies has direct partnerships with Dell, Cisco, HP, Zultys and many others that allow us to offer: • Personalized level of support from hardware vendors • Competitive partner program pricing • Fully customized system builds for servers, workstations, Wi-Fi systems, and network attached storage devices • Flexible warranty solutions from one to multiple years • Consolidation of hardware to a virtual environment saving thousands in additional hardware and energy costs • Upgrades and migration to more current technologies • Cloud -based networking solutions For small to medium sized businesses, your computer network is vital for day-to-day operations. Why trust its design, implementation, and support to non-professionals? Hi Tech Integrated Technologies' expert technicians can help guide you through the design and installation phases of your network servers, routers, switches, workstations, printers, cameras, phones (mobileNolP), and remote access. If it connects to a network by wire or via Wi-Fi, we can install, configure, and maintain it for you. INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechint.com Software Solutions p: 800.968.1155 f: 269.323.7956 Through our software vendor partners we offer: • Fast delivery with our partnership pricing, licensed to your business from Microsoft, Symantec, Acronis, VMware, Ingram Micro, Cisco, and many others • Partner help desk to ensure that you have support when you need it • Microsoft Office software deployments and training • Support for your Exchange server • Microsoft Office 365 hosted Exchange server • Email migrations to current technologies • Anti-SpamNirus Solutions • Unique intelligent security technologies derived from the largest global intelligence network • Support for Windows, Mac, and Linux across physical and virtual environments • IPS & firewalls block malware as it travels over the network before arriving at your system • Virtualization • Turn one physical server into multiple servers with virtualization using VMWare and Windows Hyper -V • Save energy, go green by consolidating server hardware devices • Improve your disaster recovery, uptime, and cloud migration • Mobile/Remote Connectivity • Mobile application and email support • Secure remote access to your office using VPN Gateway, technology' • Voice Over IP (VotP) phones and systems • Mobile office setup and configuration support • Backup and Disaster Recovery with Acronis 2021 • Back up your entire device including your operating system, applications, and data, not just files and folders to an external hard drive, NAS (network attached storage), or the cloud • Restore backed up device image to a new machine Hi -Tech Integrated Technologies' Network Engineers are hardware and software specialists. We are here to assist you with choosing and configuring the devices and programs that keep your business moving forward. Contact us today and let us know how we can helpgrow your business! Contact us at (269) 743-4448 INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage. MI USA 49024-5420 www.hitechlnt.com VoIP Phone Systems by HTIT p: 800.968.1155 1: 269.323.7956 VoIP or Voice over Internet Protocol technology works by placing and transmitting telephone calls over the Internet instead of the traditional public switched telephone lines. Hi -Tech Integrated Technologies VoIP solutions can save your business thousands of dollars over traditional phone systems. Our customers continue to save money on toll charges for internal calling and for calls to remote office locations. Through our partnerships with Zultys we offer top quality VoIP systems for your business. Zultys VoIP will support: • Voicemail • Caller ID • Call forwarding • Call attendant • Multiple offices • Remote employee extension • Mobile phone binding • Many more advanced and powerful features Hi -Tech Integrated Technologies offers the following VoIP services for small -to -medium sized businesses: • Consulting services • New phone systems • Replacement components • Cloud managed phone systems • Zero on -site infrastructure • Manage contacts, view call history, access your voicemail, and dial directly from a web browser • Phone independent (use your current IF' phones with a Zultys system) INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024.5420 www.hitechint.com p: 800.968.1155 1: 269.323.7956 Hi -Tech Integrated Technologies can design, install, and maintain traditional premise based, VoIP, or a combination of a standard office phone systems and a Voice over IP system (VoIP). The VoIP based phone systems allow for greater ease of expansion and eliminates the cable changes required with legacy phone systems. VoIP systems can be hosted on an enterprise class system to ensure uptime even if your office is out of power or loss of internet. Hi -Tech Integrated Technologies' IT professionals can design a system that meets the needs of your business, manage the deployment, train your staff, and support the system once it is in place. ZULTYS Atli I-iorizcd R tiller INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechini.com Access Control Systems by HTIT p: 800.968.1155 f: 269.323.7956 Hi -Tech Integrated Technologies, partnered with Hi -Tech Electric Company, is a leader in the design, installation, and implementation of access control systems. Access control is more than simply monitoring doors. It is an integral part of any security system and gives users a convenient and powerful platform to manage their facilities. Protecting people, assets, and property are the key elements to the modern access control system. Traditional keys cannot track who or when someone is accessing your building. When keys go missing, re -keying locks is a time and resource -consuming endeavor. With an access control system from Hi -Tech, a lost or stolen key fob/card can be disabled while still providing important information if attempts are made to access your facility with that missing device. Hi -Tech Integrated Technologies has partnered with S2 Security and Axis to offer industry -renowned quality hardware and software solutions tailored to your needs with: • Electronic keys in the form of cards or key - fobs are programmed for each individual user • Each door can be programmed to allow entry for specific users at specific times • A change in access requirements can be addressed immediately without having the physical key in hand —from special access permissions to employee termination • User access can be added or revoked with a few simple clicks • Special access schedules for holidays and events From controlling a single door system to multi-door/multi-site enterprise level installs, we provide solutions and service to maintain uptime. Contact Hi -Tech Integrated Technologies today for a free estimate for your access control system. S2 SECURITY C -*4 AXISeAlk'' __J d COMMUNICATIONS Contact us at (269) 743-4448 INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechlnt.com Video Surveillance Systems by HTIT p: 800.968.1155 f: 269.323.7956 Thank you for your interest in a video surveillance system from Hi -Tech Integrated Technologies. We have installed and deployed video surveillance systems for a variety of clients ranging from car dealerships, farms, personal residences, offices, and manufacturing facilities to public buildings and parks. We specialize in designing a network video surveillance system to suit your security needs. Hi -Tech Integrated Technologies has partnered with Milestone Systems. Founded in 1998, Milestone Systems is the global industry leader in open platform IP video management software. The XProtect software delivers powerful surveillance that is easy to manage, reliable, and proven in thousands of customer installations around the world. Safety • Surveillance cameras display who is on your property without exposing you to a possible threat • Automatic alerts can be programmed to notify you via email if the camera system detects motion in critical areas of your choosing • Cameras equipped with a microphone record audio as well as video • All cameras equipped with night vision capabilities (30-120 meters) Security • Cameras provide constant monitoring of your home or business • Easily monitor who is coming and going • Business owners can monitor activity of customers and employees from anywhere they have an Internet connection • If an incident should occur, camera footage can provide valuable evidence that will help law enforcement catch the perpetrator • Simply having cameras in conspicuous locations can have a deterring effect on crime INTEGRATED TECHNOLOGIES Remote Access and Mobile Push 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechlnt.com • Observe live video from remote locations —Web page interface accessiblefrom any platform —Windows, iOS, Android, and Linux • Mobile access via free apps —Android, iOS, and Windows Mobile • Turn your mobile device into a surveillance camera, instantly sending video to your server to be recorded • Review past footage from any device —export, download, and save footage with a few easy clicks p: 800.968.1155 1: 269.323.7956 Milestone Systems is the world's leading provider of open platform IP video management software (VMS) and its XProtect VMS is used by more than 100,000 customers worldwide. XProtect is designed with open architecture. This means that all XProtect products are compatible with more IP cameras, encoders, and digital video recorders than any other VMS manufacturer's products, giving you the freedom to mix and match hardware to fit your needs and budget. Choice in Network Video Recorder Hardware Custom -Built Windows Based Server • Acts as a server, monitoring, and management station • Custom-built to suit the exact needs of your surveillance system • Scalable for future expansion • Multiple levels of video management software offering more robust feature sets • Windows 7-10 and Server options available Milestone Husky Network Video Recorder • Many models to choose from • Hardware designed and built exclusively by Milestone Systems • Selectable hard drive sizes • Licensing included in unit cost • Windows embedded software • Auto camera discovery • Desktop and rack -mount options available Whatever your video surveillance needs may be, Hi -Tech will engineer and install a system that exceeds your expectations while meeting your budget. Contact us today using the phone number below or on the included business card to schedule a site survey so we can provide the most accurate quote for your home or business. We look forward to hearing from you! Contact us at (269) 743-4448 INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechlnt.00m Voice/Data/Audio/Video Cabling p: 800.968.1155 t: 269.323.7956 Hi -Tech Integrated Technologies, partnered with Hi -Tech Electric Company can provide your home or business with the necessary cabling to connect your network. Whether it is copper or fiber, our trained technicians provide our clients with low -voltage, premise, and infrastructure cable installation services. Our installers and network engineers undergo constant training to stay up to date on cabling procedures, codes, standards, and current technologies. Twisted Pair Cabling • CAT5e/CAT6/CAT6a network drops • Plenum and outdoor rated cabling • Customizable patch panel design • Testing and cable certification • Network rack design • Cable management • Cabling for IP cameras and Wi-Fi access points • Underground directional boring for connecting separated buildings • Power over Ethernet (PoE) switches • Uninterruptible power supplies and surge suppression • Access Control system wiring Fiber -Optic Cabling • Single -mode, multi -mode • Fusion splicing • Armor jacketed cabling • Plenum and outdoor rated cabling • Testing and cable certification network rack design/Cable Management • Directional boring for connecting separated buildings AudioNideo Cabling • Customizable wall -plates to suit your install • HDMI over UTP (carry HDMI over 100ft) • Speaker wiring • Coaxial cabling • Home theater cabling • Outdoor speaker wiring Contact us at (269) 743-4448 INTEGRATED TECHNOLOGIES July 22, 2022 Cooper Township 1590 West D Ave Kalamazoo MI 49009 Attn: DeAnna Janssen DeAnna, 839 Lenox Ave. Portage, MI USA 49024-5420 www.httechInt.com p: 800.968.1155 1: 269.323.7956 20220722 -02 -IT Here is the information requested for IT services from Hi -Tech Integrated Technologies. Enclosed you will find pricing on labor for full documentation of the Cooper Township IT infrastructure to make additional recommendations and fully unify support services for the network. Thanks so much for allowing us to present this proposal. Because HTIT maintains systems for Charleston, Climax, and Comstock Township & Fire Department as well as the Gull Lake Sewer & Water Authority, I know we have the technical expertise to install, develop, and maintain all aspects of Cooper Township's IT systems. Regards, lc:c David J. Lance R Network Engineer HI --TECH INTEGRATED TECHNOLOGIES 839 Lenox Avenue I Portage, MI 49024 C: 269-377-959510: 269-743-4448 ext. 106 I F: 269-323-7956 Email: david.lance@hitechint.com I web: www.hitechint.com INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage. MI USA 49024-5420 www.hitechint.com IT Services Proposal Prepared for: DeAnna Janssen Cooper Township 1590 West D Ave Kalamazoo MI 49009 July 22, 2022 p:800.968.1155 f: 269.323.7956 INTEGRATED TECHNOLOGIES Executive Summary 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechInt.com p: 800.968.1155 f: 269.323.7956 The scope of this proposal is to present specific recommendations and pricing for management of all aspects of the IT infrastructure for Cooper Township. These recommendations and price quote are based on conversations and a site inspection on July 6, 2022, at the Cooper Township offices, located at 1590 West D Ave, Kalamazoo, Michigan. Hi -Tech Integrated Technologies (HTIT) recommends that Cooper Township use HTIT's decades of networking and business application service expertise to improve, manage, and maintain its current IT systems. We recommend that HTIT install a management utility on all systems to monitor, update, and maintain workstations, servers, and all other equipment to provide pro -active support. This will prevent surprises that can cause interruptions and those systems will be secure, updated, and follow best practices. Hi -Tech Integrated Technologies recommends that Cooper Township purchase a pre -paid block of ten (10) service hours to fully evaluate and document all servers, workstations, software, and printers. A pre -paid block of 10 hours would take the standard labor rate from $125.00/hr. to $115.00/hr. This would save $100.00 on proposed labor. IT Right has maintained systems for Cooper Township for several years. They may have full documentation on all devices. If so, we would use these hours to begin reconfiguration of specific known problem areas that must be address. Depending on what IT Right is willing to provide, it is possible that there may need to be additional evaluation to ensure complete documentation of the environment. Once this phase is complete, HTIT can develop specific recommendations for improvement to Cooper Township's infrastructure. Once all aspects of the network are known, Cooper Township can fully unify all management, development, troubleshooting, and repair of their IT infrastructure with services provided by HTIT. Labor for the evaluation and documentation of the Cooper Township network is 10 hours, is billed at the standard per hour rate of $125.00, and totals to $1,250.00. If a decision to proceed with this recommendation is made by August 15, 2022, then discovery, documentation, and remediation of current issues could be completed by August 29, 2022. HTIT maintains systems for Charleston Township, Climax Township, Comstock Township, and Comstock Fire & Rescue as well as the Gull Lake Sewer & Water Authority. Because of its decades long commitment to other local government entities, HTIT is uniquely qualified with the knowledge, staff, and experience to install and maintain all IT requirements for Cooper Township. INTEGRATED TECHNOLOGIES 1. Scope of Project 1.1. Labor - IT Services —10 hours 10 Description 839 Lenox Ave. Portage. MI USA 49024-5420 www.hitechint.com p: 800.968.1155 f: 269.323.7956 • Evaluate server, workstations — patches/security level • Evaluate Server 2019 Active Directory structure • Evaluate DHCP/DNS/GPO • Evaluate server/workstation on -site and remote backup • Evaluate print queue management • Evaluate remote access • Evaluate workflows • Review BS&A install • Compile complete IT documentation on Cooper Township network — equipment/software/passwords $ 125.00 $1,250.00 INTEGRATED TECHNOLOGIES July 22, 2022 Cooper Township 1590 West D Ave Kalamazoo MI 49009 Attn: DeAnna Janssen DeAnna, 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechUt.com p: 800.968.1155 f: 269.323.7956 20220722 -01 -IT Here is the information requested on pricing for Managed Services and HTIT Cloud backup for Cooper Township. We have observed that most of our clients find that just a prepaid service agreement works best instead of Managed Services. Typically, our management software automates many processes as well as configuration of the server to keep everything optimized. The cost of prepaid service hours used over the course of a month is typically less than Managed Services, yet it produces the same results. Thanks so much for allowing us to present this proposal. HTIT has have the technical expertise to install, develop, and maintain all aspects of Cooper Township's IT systems. Regards, David J. Lance I Network Engineer HI --TECH INTEGRATED TECHNOLOGIES 839 Lenox Avenue I Portage, MI 49024 C: 269-377-9595 10: 269-743-4448 ext. 106 I F: 269-323-7956 Email: david.lance@hitechint.com 1 web: www.hitechint.com INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hitechini.com Managed Services Proposal Prepared for: DeAnna Janssen Cooper Township 1590 West D Ave Kalamazoo MI 49009 July 22, 2022 © Copyright 2022 by Hi -Tech Integrated Technologies, Inc. All rights reserved. p: 800.968.1155 f: 269.323.7956 PROPRIETARY RIGHTS NOTICE: This document contains data considered Proprietary and Confidential by Hi -Tech Integrated Technologies, Inc. No part of this material may be reproduced or transmitted in any form or by any means, electronic, mechanical, or otherwise; including photocopying and recording or in connection with any information storage or retrieval system, without the permission in writing from Hi -Tech Integrated Technologies, Inc. INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hRechInt.com Hi -Tech Integrated Technologies Managed Services p: 800.968.1155 f: 269.323.7958 Hi -Tech Integrated Technologies, Inc. is pleased to provide Managed Technology Services to Cooper Township. This service agreement provides a description of the set of services to help Cooper Township transparently utilize its Information Technology infrastructure. The Managed Services Monthly Fee includes the following: Support Team: David Lance, Mark Channells, Andrew Watson Support Team Services • Help Desk Support — Phone support with remote assistance app for general "How To" Questions on Microsoft Windows, Microsoft Office, printers, network usage, files storage and best practices. • On -site Support — Diagnose/repair common hardware issues related to Cooper Township computers or servers. • Problem Isolation and Resolution — Directly repair or work with vendors to resolve issues with Cooper Township installed hardware or software. • Remote Support Framework — Using the assistance agent, Hi -Tech technicians will remotely repair most software issues over the Cooper Township Internet connection. • Line of Business Application Support — BS&A — Installation, configuration, and maintenance of updates to BS&A software. Work with vendors to resolve issues as needed. • Mobile Phone Support — Assist in setup/configuration of iPhone and Android app for use with Cooper Township email service. • IP Based Phone System Administration and support — General maintenance of existing Township phone system with vendor. INTEGRATED TECHNOLOGIES Windows Servers Services 639 Lenox Ave. Portage, MI USA 49024-5420 www.hitechlnt.com • Server Updates - Server Updates, Patches and Hot fixes; Anti -Virus Updates • Server Maintenance - Backup Integrity, Daily review of backup reports, Active Directory maintenance, Shared Data security • Application Updates - Service Packs and Hot fixes, Remote Access Updates • Services Monitoring — The hundreds of Services provided by the server are monitored Windows Workstations Services p: 800.968.1155 1: 269.323.7956 • Workstation Updates - Workstation Updates, Patches and Hot fixes; Anti -Virus Updates • Workstation Security - Monitoring of Workstation Security Vulnerabilities; Network Protocol control and detection • Workstation Backup - Image Backup of entire OS; Daily review of backup reports Network Equipment Services • Maintain Existing Network Equipment — software and firmware updates on firewall, router, switches, wireless LAN controller, copier integration Dedicated Virtual Chief Information Officer • Strategic Technology Infrastructure Planning • Technology Summary • Design Desk Resources • Budget Planning • Business Impact of Technology Decisions The managed monthly fee does not include: On -site installation and configuration of new equipment. This refers to new servers, workstations, routers, backup devices, and phone systems. This service is provided at the standard hourly rate. Because the Cooper Township office is only 17.6 miles from the main Hi -Tech office in Portage, travel for on -site service is negligible and is included. INTEGRATED TECHNOLOGIES 839 Lenox Ave. Portage, MI USA 49024-5420 www.hltechlnt.com p: 800.968.1155 f: 269.323.7956 Planning for Change HTIT will load a management utility on all systems and create a comprehensive inventory list. This information will be the basis for planning system upgrades and replacements of the next four (4) years. Hi -Tech will create a capital expenditure "map" for Cooper Township to budget the eventual replacement of systems on a regular basis. Setting a policy of 4 or 5 years for system turn -over is typical. This would include servers, workstations, and all networking equipment. Carol DeHaan From: Connor Konynenbelt <ckonynenbelt@netsmartai.com> Sent: Thursday, July 21, 2022 10:35 AM To: Carol DeHaan Subject: Overview of Services Hey Carol, Thanks for taking the time to speak with me today! Here is a quick overview of our services: Complete Network Administration — 24x7x365 network monitoring Vendor Management — Working with any vendors your organization is using (Examples include BS&A, email provider, copier vendor, etc.) vCIO Services — An assigned technical account manager who provides technology consulting, technology planning sessions, asset management, and many other things. Cybersecurity services —This depends on how secure you would like to be. We can add/remove products as you see fit. Business Continuity & Disaster Recovery — We recommend Datto products (this is an on -premise and virtual backup solution). Helpdesk/Onsite Services — Unlimited support for end users (tier 1— tier 3). All of this would come in around $2000/month (our monthly minimum) Please don't hesitate to reach out to me if you have any questions! Thanks again, Connor Konylienbelt IT Solutions Consultant Service: 844.344.6450 Direct: 616.588.6746 1NN❑VATION It's time our name catches up. www.appliedinnovation.com 1 Auditing Procedures Report Worksheet Local Unit Basic Information County:Type:Local Unit Name: Municode:FY Ending:2022 Year End Month:3 REPORTING Enter Opinion Date: Select type of audit opinion for the following: Choices: Unmodified / Qualified / Adverse / Disclaimer / N/A Governmental activities: Business-type activities: Aggregate discretely presented component units: Major fund(s): Aggregate discretely presented component Aggregate remaining fund information: units and remaining fund information: YES NO Has the local unit complied with generally accepted accounting principles (GAAP)?X Are all required component units/funds/significant others of the local unit included in the financial statements and disclosed in the reporting entity notes to the financial YES NO statements when applicable?X If NO, Please check and list all of the following that are missing: Component Units Funds Significant Others YES NO Is this unit in compliance with the Uniform Chart of Accounts issued by the Department of Treasury?X Nothing came to my attention that caused me to believe that the local unit failed to comply with guidance issued by the Local Government Financial Services Division (ie., Uniform Reporting Format, Accounting Manual, Audit Manual, Budget Manual, Numbered Letters, MCGAA Statements). If nothing came to your YES NO attention, mark yes.X STATUTORY Nothing came to my attention that caused me to believe that the local unit failed to comply with charters YES NO or ordinances. If nothing came to your attention, mark yes.X If NO, Indicate section of charter or ordinance with which the local unit is not in compliance: YES NO Does the local unit have a court ordered judgment tax levy or judgment bond?X If YES,YES NO Is this a one year levy? Has the local unit distributed tax revenues that were collected for another taxing unit timely YES NO N/A as required by the general property tax act?X Has the current year pension actuarially determined contribution been paid by the unit YES NO N/A required by the State Constitution Article 9, Section 24?X Is the local unit free of illegal or unauthorized expenditures that came to your attention as defined in the manual for Audits of Local Units of Government in Michigan, as revised YES NO (see Appendix H of manual)?X If NO,YES NO Has a description of the illegal or unauthorized expenditures been included in the audit? If YES, Please provide page number: If NO, Describe Is the unit free of any indications of fraud or illegal acts that came to your attention during the course of the audit that have not been previously communicated to the Local Government YES NO Financial Services Division?X If NO,YES NO Has a written report (forensic audit) been produced? Has law enforcement been notified? YES NO Does the audit report identify violations of other statutes not described in above?X If YES, Describe: BORROWING / DEBT / DEFICIT Does the local unit have a negative fund balance in any of its unrestricted (unassigned, assigned YES NO and committed) fund balances/unrestricted fund net position (not government-wide statements)?X If YES, You must complete the "Deficit Worksheet' section below. Is the local unit in compliance with Public Act 34 of 2001, Revised Municipal Finance Act (ie., authorized borrowing, annual filing of a qualifying statement, filing of a security report YES NO within 15 days of any issuance)?X Is the local unit in compliance with orders issued under Public Act 243 of 1980, Emergency YES NO N/A Municipal Loan Act?X Kalamazoo Township Township of Cooper 39-1-060 7/13/22 N/A unmodified N/A unmodified N/A unmodified BUDGET YES NO N/A Did the local unit adopt a budget for all required funds (MCL 141.436)?X YES NO N/A Was a public hearing on the budget held in accordance with State statute?X YES NO N/A Were the local unit's actual expenditures within the amounts authorized in the budget?X If NO, Are there any individual expenditures or other financing uses that exceed 10% of total YES NO expenditures?X If YES,YES NO Are any of those over budget by 10% or more?X INTERNAL CONTROLS YES NO Has the board or council approved all disbursements prior to payment as required by charter or statute?X Do all deposits / investments comply with statutory requirements including the adoption of an YES NO investment policy?X YES NO To your knowledge, were the bank reconciliations performed timely?X Are there any reported deficiencies other than segregation of duties and/or the preparation YES NO of financial statements?X If YES, How many are: Enter a number from 0 to 20+: Material weaknesses? Significant deficiencies? Statutory non-compliance? YES NO Are any reported deficiencies repeated from the prior year? Were there any reported deficiencies including those that would be related to internal controls,YES NO statutory compliance, or other areas of concern?X FINANCIAL STATEMENTS Please enter the following: General Fund Revenue:Governmental net position: General Fund Expenditure (Must be positive:Business type net position: General Fund Other financing net sources/ (uses) (Can be positive or negative):Component units total net position: General Fund Beginning Balance:Governmental Activities Long-Term Debt: General Fund Ending Balance:Major Fund Deficit Amount: Calculated General Fund Ending Balance:Governmental Fund Revenues: If the Calculated General Fund Ending Balance is different than the entered General Fund Ending Balance then please explain the difference: PENSION PLANS - N/A For Cooper OPEB PLAN - Cooper Charter Township Retiree Medical Plan Assets Assets Liabilities Liabilities ADC ADC Certified Public Accountant Information X We affirm that we are certified public accountants licensed to practice in Michigan. X We affirm that all answers are correct to the best of our knowledge. X as well as all budget violations that were reported to the auditee are reported to the Michigan Dept of Treasury. CPA Name:Ten Digit License Number: Please provide a primary email address for the local unit contact: We further affirm that all material weaknesses, significant deficiencies, and statutory noncompliance violations 1101028264 -$ 203,569$ -$ 118,619$ -$ -$ 2,183,197$ supervisor@coopertwp.org -$ -$ 1,715,329$ 1,415,174$ (50,000)$ 3,946,135$ 4,196,290$ 5,968,539$ -$ -$ Steven Bryer 4,196,290$ Enter Local Unit Name Enter Six-Digit Municode 391060 Unit Type Township Fiscal Year End Month March Fiscal Year (four-digit year only, e.g. 2019)2022 Contact Name (Chief Administrative Officer)Jeff Sorensen Title if not CAO Supervisor CAO (or designee) Email Address supervisor@coopertwp.org Contact Telephone Number (269)382-0223 OPEB System Name (not division) 1 Cooper Charter Township Retiree Medical Plan YES OPEB System Name (not division) 2 NO OPEB System Name (not division) 3 N/A OPEB System Name (not division) 4 OPEB System Name (not division) 5 BOTH Line Source of Data System 1 System 2 System 3 System 4 System 5 1 Calculated YES YES YES YES YES 2 Calculated from above Cooper Charter Township Retiree 3 4 Most Recent Audit Report 203,569 5 Most Recent Audit Report 118,619 6 Calculated 171.6% 7 Most Recent Audit Report - 7a Most Recent Audit Report YES 8 Most Recent Audit Report 2,183,197 9 Calculated 0.0% 10 11 Most Recent Actuarial Funding Valuation - 12 Most Recent Actuarial Funding Valuation - 13 Most Recent Actuarial Funding Valuation 2 14 Most Recent Audit Report or Accounting Records 16,570 15 16 Most Recent Actuarial Funding Valuation or System Investment Provider 17 Most Recent Actuarial Funding Valuation or System Investment Provider 18 Most Recent Actuarial Funding Valuation or System Investment Provider 19 20 Most Recent Actuarial Funding Valuation 7.00% 21 Most Recent Actuarial Funding Valuation 7.00% 22 Most Recent Actuarial Funding Valuation Level Dollar 23 Most Recent Actuarial Funding Valuation 1 24 Most Recent Actuarial Funding Valuation Yes 25 Most Recent Actuarial Funding Valuation 5.50% 26 Most Recent Actuarial Funding Valuation 4.50% 27 28 Most Recent Actuarial Funding Valuation 203,569 29 Most Recent Actuarial Funding Valuation 119,273 30 Calculated 170.7% 31 Most Recent Actuarial Funding Valuation - 32 Calculated 0.0% 33 34 Accounting Records YES 35 Accounting Records N/A 36 Primary unit triggers: Less than 40% funded AND greater than 12% ARC/Governmental fund revenues. Non-Primary unit triggers: Less than 40% funded NO NO NO NO NO Requirements (For your information, the following are requirements of P.A. 202 of 2017) Form 5572 (2-19) Michigan Department of Treasury The Protecting Local Government Retirement and Benefits Act (PA 202 of 2017) Health Care (OPEB) Report Did the local government pay the retiree insurance premiums for the year? Did the local government pay the normal cost for employees hired after June 30, 2018? Does this system trigger "underfunded status" as defined by PA 202 of 2017? Enter discount rate Instructions: For a list of detailed instructions on how to complete and submit this form, visit michigan.gov/LocalRetirementReporting. Questions: For questions, please email LocalRetirementReporting@michigan.gov. Return this original Excel file. Do not submit a scanned image or PDF. Enter retirement health care system's actuarial accrued liabilities using uniform assumptions Funded ratio using uniform assumptions Actuarially Determined Contribution (ADC) using uniform assumptions All systems combined ADC/Governmental fund revenues Summary Report Is each division within the system closed to new employees? Health care inflation assumption - Long-Term Trend Rate Uniform Assumptions Enter retirement health care system's actuarial value of assets using uniform assumptions Enter actual rate of return - prior 10-year period Actuarial Assumptions Assumed Rate of Investment Return Amortization method utilized for funding the system's unfunded actuarial accrued liability, if any Amortization period utilized for funding the system's unfunded actuarial accrued liability, if any Provide the amount of premiums paid on behalf of the retirants Investment Performance Enter actual rate of return - prior 1-year period Enter actual rate of return - prior 5-year period Health care inflation assumption for the next year Financial Information Membership Indicate number of active members Indicate number of inactive members Indicate number of retirees and beneficiaries By emailing this report to the Michigan Department of Treasury, the local unit of government acknowledges that this report is complete and accurate in all known respects. If your OPEB system is separated by divisions, you would only enter one system. For example, one could have different divisions of the same system for union and non- union employees. However, these would be only one system and should be reported as such on this form. Local units must have had a peer actuarial audit conducted by an actuary that is not the plan actuary OR replace the plan actuary at least every 8 years. Local units must post the current year report on their website or in a public place The local unit of government must electronically submit the form to its governing body. Local units must have had an actuarial experience study conducted by the plan actuary for each retirement system at least every 5 years Do the financial statements include an ADC calculated in compliance with Numbered Letter 2018-3? Funded ratio Is this unit a primary unit (County, Township, City, Village)? Provide the name of your retirement health care system Enter retirement health care system's assets (system fiduciary net position ending) Descriptive Information Enter retirement health care system's liabilities (total OPEB liability) Actuarially determined contribution (ADC) Governmental Fund Revenues All systems combined ADC/Governmental fund revenues Charter Township of Cooper Kalamazoo County, Michigan FINANCIAL STATEMENTS Year ended March 31, 2022 DRA F T CONTENTS Page INDEPENDENT AUDITOR’S REPORT 3 ‐ 4 MANAGEMENT’S DISCUSSION AND ANALYSIS 5 ‐ 10 BASIC FINANCIAL STATEMENTS Government‐wide financial statements: Statement of net position 11 Statement of activities 12 Fund financial statements: Balance sheet ‐ governmental funds 13 Statement of revenues, expenditures, and changes in fund balances ‐ governmental funds 14 ‐ 15 Statement of fiduciary net position ‐ custodial funds 16 Statement of changes in fiduciary net position ‐ custodial funds 17 Notes to financial statements 18 ‐ 31 REQUIRED SUPPLEMENTARY INFORMATION Budgetary comparison schedules: General Fund 32 ‐ 33 Water and Sewer Fund 34 Recycling Fund 35 Street Lighting Fund 36 Schedule of changes in the Township’s Net OPEB liability and related ratios 37 Schedule of Township OPEB contributions 38 ‐ 39 DRA F T INDEPENDENT AUDITOR’S REPORT Board of Trustees Charter Township of Cooper, Michigan Opinions We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Charter Township of Cooper, Michigan, as of and for the year ended March 31, 2022, and the related notes to the financial statements, which collectively comprise the Township’s basic financial statements, as listed in the contents. In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Charter Township of Cooper, Michigan, as of March 31, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Basis for Opinions We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Township, and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Township’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. DRA F T Board of Trustees Charter Township of Cooper, Michigan Page 2 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Township’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Township’s ability to continue as a going concern for a reasonable period of time. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control‐related matters that we identified during the audit. Required supplementary information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison information, and the schedules for the postemployment healthcare plan, as listed in the contents, be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. A July 13, 2022 DRA F T MANAGEMENT’S DISCUSSION AND ANALYSIS DRA F T Charter Township of Cooper MANAGEMENT’S DISCUSSION AND ANALYSIS Our discussion and analysis of the Charter Township of Cooper’s (the Township) financial performance provides a narrative overview of the Township’s financial activities for the fiscal year ended March 31, 2022. Please read it in conjunction with the Township’s financial statements. FINANCIAL HIGHLIGHTS The Township’s total net position decreased by $431,888 as a result of this year’s activities. Of the $5,968,539 total net position reported, $4,978,960 is available to be used to meet the Township’s ongoing obligations to its citizens and customers, without constraints established by debt covenants, enabling legislation, or other legal requirements. The General Fund’s unassigned fund balance at the end of the fiscal year was $4,066,893, which represents 287 percent of the actual General Fund expenditures for the current fiscal year. Overview of the financial statements The Township’s annual report is comprised of three parts: management’s discussion and analysis, the basic financial statements, and required supplementary information. The basic financial statements include two kinds of statements that present different views of the Township: The first two statements are government‐wide financial statements that provide both long‐term and short‐term information about the Township’s overall financial status. The remaining statements are fund financial statements that focus on individual parts of the Township government, reporting the Township’s operations in more detail than the government‐wide financial statements. o Governmental funds statements explain how government services, like general government, public safety, and public works, were financed in the short‐term, as well as what remains for future spending. o Fiduciary funds statements provide information about the financial relationships in which the Township acts solely as a custodian for the benefit of others to whom the resources in question belong. The financial statements also include notes that explain some of the information in the financial statements and provide more detailed data. The financial statements are followed by a section of required supplementary information that further explains and supports the information in the financial statements. A comparative analysis of the government‐wide financial statements for 2022 and 2021 is also presented. Government‐wide financial statements The government‐wide financial statements report information about the Township as a whole using accounting methods similar to those used by private‐sector companies. The Statement of Net Position includes all of the Township’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources. All of the current year’s revenues and expenses are accounted for in the Statement of Activities, regardless of when cash is received or paid. ‐5‐ DRA F T Charter Township of Cooper MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued) The two government‐wide statements report the Township’s net position and how it has changed. Net position (the difference between the Township’s assets and deferred outflows of resources, and liabilities and deferred inflows of resources) is one way to measure the Township’s financial health, or position. Over time, increases or decreases in the Township’s net position are an indicator of whether its financial health is improving or deteriorating, respectively. To assess the overall health of the Township, you need to consider additional nonfinancial factors, such as changes in the Township’s property tax base and the condition of the Township’s capital assets. The government‐wide financial statements present governmental activities. These activities include functions most commonly associated with government (e.g., general government, public safety, public works, etc.). Property taxes and intergovernmental revenues generally fund these services. Fund financial statements The fund financial statements provide more detailed information about the Township’s most significant funds ‐ not the Township as a whole. Funds are accounting devices that the Township uses to keep track of specific sources of funding and spending for particular purposes. Some funds are required by state law and bond agreements. The Township Board establishes other funds to control and manage money for particular purposes or to show that it is properly using certain other revenues. The Township has two types of funds: Governmental funds. All of the Township’s basic services are included in its governmental funds, which focus on (1) how cash, and other financial assets that can be readily converted to cash, flows in and out, and (2) the balances left at year end that are available for spending. Consequently, the governmental funds statements provide a detailed short‐term view that helps determine whether there are more or fewer financial resources that can be spent in the near future to finance the Township’s programs. Because this information does not encompass the additional long‐term focus of the government‐wide statements, we provide additional information that explains the relationship between them. Fiduciary funds. These funds are used to account for the collection and disbursement of resources, primarily taxes, for the benefit of parties outside the Township. The Township is responsible for ensuring that the assets reported in the fiduciary funds are used for their intended purposes. The Township’s fiduciary balances and activities are reported in the Statement of Fiduciary Net Position and Statement of Changes in Fiduciary Net Position. We exclude these activities from the Township’s government‐wide financial statements because the Township cannot use these assets to finance its operations. ‐6‐ DRA F T Charter Township of Cooper MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued) FINANCIAL ANALYSIS OF THE TOWNSHIP AS A WHOLE Net position Total net position at the end of the fiscal year was $5,968,539. Of this total, $791,063 is invested in capital assets and $198,516 is restricted for public works and public safety. The remaining unrestricted net position was $4,978,960. 2022 2021 Current and other assets 5,806,433$ 4,877,122$ Capital assets 791,063 1,719,688 Total assets 6,597,496 6,596,810 Deferred outflows of resources 10,210 15,528 Current and other liabilities 42,791 54,016 Unearned revenue 581,515 ‐ Long‐term debt ‐ 135,000 Total liabilities 624,306 189,016 Deferred inflows of resources 14,861 22,895 Net position: Investment in capital assets 791,063 1,719,688 Restricted 198,516 186,740 Unrestricted 4,978,960 4,493,999 Total net position 5,968,539$ 6,400,427$ activities Governmental Condensed financial information Net position Changes in net position The Township’s total revenues were $2,188,395. Approximately 51 percent of the total comes from state shared revenue, 30 percent comes from charges for services, and 12 percent comes from property taxes. The total cost of the Township’s programs was $1,731,306. Approximately 48 percent of the Township’s expenses relates to the provision of general government costs, 21 percent relates to public safety, and public works amounts to 29 percent of the Township’s total expenses. A special item was recorded as the result of a sewer service agreement with the City of Kalamazoo. The net loss due to the transfer of assets amounts to $888,977. ‐7‐ DRA F T Charter Township of Cooper MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued) 2022 2021 Program revenues: Charges for services 663,353$ 639,762$ Operating grants and contributions 15,142 223,344 General revenues: Property taxes 270,667 263,142 State shared revenue 1,113,543 935,495 Franchise fees 135,097 138,310 Investment return (9,407) 29,580 Total revenues 2,188,395 2,229,633 Expenses: General government 825,104 725,240 Public safety 368,649 368,322 Public works 498,457 678,555 Community and economic development 38,873 32,265 Interest 223 2,854 Total expenses 1,731,306 1,807,236 Special item ‐ transfer of assets (888,977) (742,960) Changes in net position (431,888) (320,563) Net position, end of year 5,968,539$ 6,400,427$ activities Governmental Condensed financial information Changes in net position ‐8‐ DRA F T Charter Township of Cooper MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued) Governmental activities Governmental activities decreased the Township’s net position by $431,888 compared to a $320,563 decrease last year, reflecting a decrease in total revenues and expenses in 2022 compared to 2021. Revenues decreased by $41,238, as the Township’s operating grants decreased by $208,202 in the current period, primarily due to a $184,854 operating contribution related to PFAS remediation in 2021. Total expenses had a net decrease of $75,930, as public works costs were $180,908 less than 2021, while general government expenses were $99,864 higher than 2021. A special item related to assets transferred to the City of Kalamazoo, totaling $888,977, was recorded as the result of a sewer services agreement signed during the current fiscal year. The total cost of governmental activities this year was $1,731,306 (excluding the special item). After subtracting the charges to those who directly benefited from the programs ($663,353) and operating grants ($15,142), the “public benefit” portion covered by taxes, state revenue sharing, and other general revenues was $1,052,811, compared to $944,130 in 2021. FINANCIAL ANALYSIS OF THE TOWNSHIP’S FUNDS At March 31, 2022, the Township’s governmental funds reported combined ending fund balances of $5,086,171, an increase of $346,021 from the prior year. The General Fund is the primary operating fund of the Township. Its fund balance was $4,196,290 at the end of the fiscal year, which represents a $250,155 increase, as revenues ($1,715,329) exceeded expenditures ($1,415,174) and transfers to other funds ($50,000). The Water and Sewer Fund had an increase in fund balance of $37,480 as revenues ($179,379) exceeded expenditures ($13,299) and transfers to other funds ($128,600). Fund balance at year end was $641,376. The Recycling Fund’s fund balance increased by $51,959, as revenues ($204,703) and transfers in ($50,000) exceeded expenditures ($202,744). The ending fund balance was $108,511. The Street Lighting Fund’s fund balance increased by $14,034, as revenues ($83,670) exceeded expenditures ($69,636). The ending fund balance was $139,994. General Fund budgetary highlights The Township amended its General Fund budget to increase expenditures by $2,500. Actual revenues were $224,629 more than budgeted, while expenditures were $185,776 less than the amounts appropriated. Revenues showed positive variances in all areas except interest and rentals, which were $47,131 less than projected. All of the budgeted functional expenditure categories were lower than expected in total, which resulted in a $410,405 positive budget variance and a $250,155 increase in fund balance compared to a budgeted decrease of $160,250. CAPITAL ASSETS AND DEBT ADMINISTRATION Capital assets The Township’s investment in capital assets for its governmental activities as of March 31, 2022, amounts to $791,063 (net of accumulated depreciation). This investment includes several different types of assets, including land, buildings, and equipment. The Township’s investment in capital assets decreased by $928,625 for the current year, as $68,250 in asset acquisitions were offset by $107,898 in depreciation expenses, disposals of $888,977. More detailed information about the Township’s capital assets is presented in Note 5 of the notes to the basic financial statements. ‐9‐ DRA F T Charter Township of Cooper MANAGEMENT’S DISCUSSION AND ANALYSIS (Continued) Debt At the end of the fiscal year, the Township had no long‐term debt. The final principal installment of $135,000 on outstanding sewage system bonds was made during the fiscal year. More detailed information about the Township’s noncurrent liabilities is presented in Notes 7 of the notes to the basic financial statements. ECONOMIC FACTORS AND NEXT YEAR’S BUDGETS AND RATES The Township expects to be able to use current revenues to provide essential services that will allow current fund balances to be maintained. The Township plans to maintain all ongoing programs for 2023. The ongoing costs of providing essential services for the citizens of the Township will need to be closely monitored in order to maintain the financial condition and operational capabilities of the Township. CONTACTING THE TOWNSHIP’S FINANCIAL MANAGEMENT This financial report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the Township’s finances and to demonstrate the Township’s accountability for the resources it receives. Questions regarding any information provided in this report or requests for additional financial information should be addressed to: Jeff Sorensen, Township Supervisor Phone: (269) 382‐0223 Charter Township of Cooper 1590 West D Avenue Kalamazoo, MI 49009‐6321 ‐10‐ DRA F T BASIC FINANCIAL STATEMENTS DRA F T Charter Township of Cooper STATEMENT OF NET POSITION March 31, 2022 Governmental activities ASSETS Current assets: Cash 4,843,336$ Investments 581,740 Receivables, net 272,518 Prepaid expenses 21,085 Total current assets 5,718,679 Noncurrent assets: Receivables, net 2,804 Net other postemployment benefit asset 84,950 Capital assets, not being depreciated 156,526 Capital assets, net of accumulated depreciation 634,537 Total noncurrent assets 878,817 Total assets 6,597,496 DEFERRED OUTFLOWS OF RESOURCES ‐ OPEB 10,210 LIABILITIES Current liabilities: Payables 42,791 Unearned revenue 581,515 Total liabilities 624,306 DEFERRED INFLOWS OF RESOURCES ‐ OPEB 14,861 NET POSITION Investment in capital assets 791,063 Restricted for: Public safety 54,316 Public works 144,200 Unrestricted 4,978,960 Total net position 5,968,539$ See notes to financial statements ‐11‐ DRA F T Charter Township of Cooper STATEMENT OF ACTIVITIES Year ended March 31, 2022 Net (expenses) revenues and change in net position Operating Charges for grants and Governmental Expenses services contributions activities Functions/Programs Governmental activities: General government 825,104$ 165,739$ 4,928$ (654,437)$ Public safety 368,649 722 ‐ (367,927) Public works 498,457 465,142 10,214 (23,101) Community and economic development 38,873 31,750 ‐ (7,123) Interest 223 ‐ ‐ (223) Total governmental activities 1,731,306$ 663,353$ 15,142$ (1,052,811) General revenues: Taxes 270,667 State grants 1,113,543 Franchise fees 135,097 Investment income (9,407) Total general revenues 1,509,900 Special item ‐ transfer of sewer related assets to Gull Lake Sewer Authority (888,977) Change in net position (431,888) Net position ‐ beginning 6,400,427 Net position ‐ ending 5,968,539$ Program revenues ‐12‐ See notes to financial statements DRA F T Charter Township of Cooper BALANCE SHEET ‐ governmental funds March 31, 2022 Total Water and Street Nonmajor governmental General Sewer Recycling Lighting fund funds ASSETS Cash 3,944,471$ 641,376$ 113,992$ 143,497$ ‐$ 4,843,336$ Investments 581,740 ‐ ‐ ‐ ‐ 581,740 Receivables 261,196 4,206 8,254 1,666 ‐ 275,322 Prepaid items 21,085 ‐ ‐ ‐ ‐ 21,085 Total assets 4,808,492$ 645,582$ 122,246$ 145,163$ ‐$ 5,721,483$ LIABILITIES, DEFERRED INFLOWS OF RESOURCES, AND FUND BALANCES Liabilities: Payables 23,887$ ‐$ 13,735$ 5,169$ ‐$ 42,791$ Unearned grant revenue 581,515 ‐ ‐ ‐ ‐ 581,515 Total liabilities 605,402 ‐ 13,735 5,169 ‐ 624,306 Deferred inflows of resources: Unavailable special assessment revenue ‐ 4,206 ‐ ‐ ‐ 4,206 Unavailable interest revenue 6,800 ‐ ‐ ‐ ‐ 6,800 Total deferred inflows of resources 6,800 4,206 ‐ ‐ ‐ 11,006 Fund balances: Nonspendable ‐ prepaid items 21,085 ‐ ‐ ‐ ‐ 21,085 Restricted for: Public safety 54,316 ‐ ‐ ‐ ‐ 54,316 Public works ‐ ‐ ‐ 139,994 ‐ 139,994 Assigned for: Public works ‐ 641,376 108,511 ‐ ‐ 749,887 Capital acquisitions ‐ fire equipment 17,918 ‐ ‐ ‐ ‐ 17,918 Capital acquisitions ‐ general 36,078 ‐ ‐ ‐ ‐ 36,078 Unassigned 4,066,893 ‐ ‐ ‐ ‐ 4,066,893 Total fund balances 4,196,290 641,376 108,511 139,994 ‐ 5,086,171 Total liabilities, deferred inflows of resources, and fund balances 4,808,492$ 645,582$ 122,246$ 145,163$ ‐$ 5,721,483$ Reconciliation of the balance sheet to the statement of net position: Total fund balance ‐ total governmental funds 5,086,171$ Amounts reported for governmental activities in the statement of net position (page 11) are different because: Capital assets used in governmental activities are not reported in the funds.791,063 Deferred outflows of resources, related to the OPEB plan, relate to future years and, therefore, are not reported in the funds.10,210 Other postemployment assets are not reported in the funds.84,950 Unavailable accrued interest on investments is not reported in the funds. 6,800 Deferred inflows of resources, related to the OPEB plan, relate to future years and, therefore, are not reported in the funds.(14,861) Certain special assessments and interest receivable are not available to spend and, therefore, are deferred in the funds.4,206 Net position of governmental activities 5,968,539$ ‐13‐ See notes to financial statements DRA F T Charter Township of Cooper STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES ‐ governmental funds Year ended March 31, 2022 Total Water and Street Nonmajor governmental General Sewer Recycling Lighting fund funds REVENUES Taxes 270,667$ ‐$ ‐$ ‐$ ‐$ 270,667$ State grants 1,115,955 ‐ ‐ ‐ ‐ 1,115,955 Licenses and permits 135,097 ‐ ‐ ‐ ‐ 135,097 Charges for services 196,925 176,689 ‐ ‐ ‐ 373,614 Interest and rentals (17,331) 1,008 ‐ ‐ 116 (16,207) Other 14,016 1,682 204,703 83,670 ‐ 304,071 Total revenues 1,715,329 179,379 204,703 83,670 116 2,183,197 EXPENDITURES Current: General government 785,422 ‐ ‐ ‐ ‐ 785,422 Public safety 340,308 ‐ ‐ ‐ ‐ 340,308 Public works 193,059 13,299 202,744 69,636 ‐ 478,738 Community and economic development 38,873 ‐ ‐ ‐ ‐ 38,873 Capital outlay 57,512 ‐ ‐ ‐ ‐ 57,512 Debt service: Principal ‐ ‐ ‐ ‐ 135,000 135,000 Interest ‐ ‐ ‐ ‐ 1,323 1,323 Total expenditures 1,415,174 13,299 202,744 69,636 136,323 1,837,176 EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 300,155 166,080 1,959 14,034 (136,207) 346,021 OTHER FINANCING SOURCES (USES) Transfers in ‐ ‐ 50,000 ‐ 128,600 178,600 Transfers out (50,000) (128,600) ‐ ‐ ‐ (178,600) Net other financing sources (uses)(50,000) (128,600) 50,000 ‐ 128,600 ‐ NET CHANGES IN FUND BALANCES 250,155 37,480 51,959 14,034 (7,607) 346,021 FUND BALANCES ‐ BEGINNING 3,946,135 603,896 56,552 125,960 7,607 4,740,150 FUND BALANCES ‐ ENDING 4,196,290$ 641,376$ 108,511$ 139,994$ ‐$ 5,086,171$ See notes to financial statements ‐14‐ DRA F T Charter Township of Cooper STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES ‐ governmental funds (Continued) Year ended March 31, 2022 Reconciliation of the statement of revenues, expenditures, and changes in fund balances to the statement of activities: Net change in fund balance ‐ total governmental funds (page 14)346,021$ Amounts reported for governmental activities in the statement of activities (page 12) are different because: Capital assets: Assets acquired 68,250 Provision for depreciation (107,898) Basis of asset dispositions (888,977) Long‐term debt: Principal repayments 135,000 Deferred outflows of resources: Net decrease in deferred outflows of resources ‐ OPEB (5,318) Deferred inflows of resources: Net decrease in unavailable special assessments (1,402) Net decrease in unavailable interest revenues 6,600 Net decrease in deferred inflows of resources ‐ OPEB 8,034 Changes in other assets/liabilities: Net increase in other postemployment liabilities 6,702 Net decrease in interest payable 1,100 Change in net position of governmental activities (431,888)$ See notes to financial statements ‐15‐ DRA F T Charter Township of Cooper STATEMENT OF FIDUCIARY NET POSITION ‐ c ustodial funds March 31, 2022 Retiree Medical Tax Trust Collections ASSETS Cash ‐$ 330$ Investments 203,569 ‐ Total assets 203,569 330 LIABILITIES Due to other governments ‐ 330 NET POSITION Held in trust for retirees' health benefits 203,569$ ‐$ See notes to financial statements ‐16‐ DRA F T Charter Township of Cooper STATEMENT OF CHANGES IN FIDUCIARY NET POSITION ‐ custodial funds Year ended March 31, 2022 Retiree Medical Tax Trust Collections ADDITIONS Contributions ‐ employer 16,570$ ‐$ Property taxes collected for other governments ‐ 11,618,849 Net appreciation of market value 8,775 ‐ Total additions 25,345 11,618,849 DEDUCTIONS Benefits paid 16,570 ‐ Property taxes distributed to other governments ‐ 11,618,849 Advisory fees paid 1,039 ‐ Total deductions 17,609 11,618,849 NET CHANGE IN FIDUCIARY NET POSITION 7,736 ‐ NET POSITION ‐ BEGINNING 195,833 ‐ NET POSTION ‐ ENDING 203,569$ ‐$ See notes to financial statements ‐17‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS NOTE 1 ‐ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of the Charter Township of Cooper, Michigan (the Township), conform to accounting principles generally accepted in the United States of America (hereinafter referred to as generally accepted accounting principles) as applicable to governmental units. The following is a summary of the more significant accounting policies. Reporting entity: As required by generally accepted accounting principles, these financial statements present only the Township (located in Kalamazoo County), as management has determined that there are no other entities for which the Township is financially accountable. Government‐wide and fund financial statements: The government‐wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the Township. The effect of interfund activity has been removed from these statements. The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include: (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function; and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not properly included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds and the fiduciary funds, even though the latter are excluded from government‐wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements. Measurement focus, basis of accounting, and financial statement presentation: The government‐wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenues as soon as all eligibility requirements imposed by the provider have been met. Governmental funds financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available if they are collected within the current period, or soon enough thereafter, to pay liabilities of the current period. For this purpose, the Township generally considers revenues to be available if they are expected to be collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, expenditures relating to compensated absences, and claims and judgments are recorded only when payment is due. State grants, licenses and permits, charges for services, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable only when cash is received by the Township. ‐18‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 ‐ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Measurement focus, basis of accounting, and financial statement presentation (continued): The Township reports the following major governmental funds: The General Fund is the Township’s primary operating fund. It accounts for all financial resources of the Township, except those required to be accounted for in another fund. Revenues are primarily derived from property taxes and state shared revenue. The Water and Sewer Fund accounts for financial resources used for the expansion and maintenance of water and sewer lines within the Township. Revenues are primarily derived from connection fees and special assessments. The Recycling Fund accounts for financial resources used for the operation of the recycling center and seasonal collections within the Township. Revenues are primarily derived from special assessments. The Street Lighting Fund accounts for financial resources used for street lighting within the Township. Revenues are primarily derived from special assessments. The Township also reports fiduciary funds, which account for assets held by the Township as a custodian for individuals, private organizations, and other governments. The Township currently reports two fiduciary funds (Retiree Medical Trust Fund and Tax Collections Fund). Amounts reported as program revenues include: (1) charges to customers or applicants for goods, services, or privileges provided; (2) operating grants and contributions; and (3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. Assets, deferred outflows of resources, liabilities, deferred inflows of resources, and equity: Bank deposits ‐ Cash and cash equivalents are considered to be cash on hand, demand deposits, and short‐term investments with original maturities of three months or less from the date of acquisition. Investments ‐ Investments are reported at fair value, with changes in value recognized in the operating statements of each fund. Receivables ‐ In general, outstanding balances between funds are reported as “due to/from other funds.” No allowance for uncollectible accounts has been recorded, as the Township considers all receivables to be fully collectible. Prepaid items ‐ Certain payments to vendors reflect costs applicable to future fiscal years and are recorded as prepaid items in both government‐wide and fund financial statements. Capital assets ‐ Capital assets, which include property, plant, equipment, and infrastructure assets (water and sewer systems, and similar items), are reported in the government‐wide financial statements. Capital assets are defined by the Township as assets with an initial, individual cost of more than $1,000 ($10,000 for infrastructure assets) and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value as of the date received. Governments can elect to account for infrastructure assets either retroactively to June 15, 1980, or prospectively. The Township has elected to account for infrastructure assets prospectively, beginning April 1, 2004. ‐19‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 ‐ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, deferred outflows of resources, liabilities, deferred inflows of resources, and equity (continued): Capital assets (continued) ‐ Capital assets are depreciated or amortized using the straight‐line method over the following useful lives: Buildings and improvements 15 ‐ 40 years Equipment 3 ‐ 10 years Vehicles 3 ‐ 20 years Unearned revenue ‐ Unearned revenue represents resources related to federal grant revenue, which has not yet been earned. Deferred outflows of resources ‐ The statement of net position includes a separate section for deferred outflows of resources. This separate financial statement element reflects a decrease in net position that applies to a future period. The related expense will not be recognized until a future event occurs. The Township has one item in this category. The deferred outflows, related to the defined benefit other postemployment benefit plan, are discussed in Note 13. No deferred outflows of resources affect the governmental funds financial statements. Deferred inflows of resources ‐ The statement of net position and the governmental funds balance sheet include a separate section for deferred inflows of resources. This separate financial statement element reflects an increase in net position that applies to a future period. The related revenues will not be recognized until a future event occurs. The Township has three items that are included in this category: special assessments, interest, and defined benefit other postemployment benefit plan. Special assessment and interest revenues, which are not recognized until available (collected not later than 60 days after the end of the Township's fiscal year), are deferred and recognized as an inflow of resources in the period that the revenues become available. The deferred inflows, related to the defined benefit other postemployment benefit plan, are discussed in Note 13. Net position ‐ Net position represents the difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources. The Township reports three categories of net position, as follows: (1) Investment in capital assets consists of net capital assets reduced by outstanding balances of any related debt obligations and deferred inflows of resources attributable to the acquisition, construction, or improvement of those assets; (2) Restricted net position is considered restricted if its use is constrained to a particular purpose. Restrictions are imposed by external organizations, such as federal or state laws or buyers of the Township’s debt. Restricted net position is reduced by liabilities and deferred inflows of resources related to the restricted assets; (3) Unrestricted net position consists of all other net position that does not meet the definition of the above components and is available for general use by the Township. Net position flow assumption ‐ Sometimes, the Township will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted ‐ net position and unrestricted ‐ net position in the government‐wide financial statements, a flow assumption must be made about the order in which the resources are considered to be applied. It is the Township’s policy to consider restricted ‐ net position to have been depleted before unrestricted ‐ net position is applied. Postemployment benefits other than pensions - For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the Cooper Charter Township Retiree Medical Plan and additions to/deductions from the plan fiduciary net position have been determined on the same basis as they are reported by the plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. ‐20‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 1 ‐ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Assets, deferred outflows of resources, liabilities, deferred inflows of resources, and equity (continued): Fund equity ‐ Governmental funds report nonspendable fund balance for amounts that cannot be spent because they are either a) not in spendable form, or b) legally or contractually required to be maintained intact. Restricted fund balance is reported when externally imposed constraints are placed on the use of resources by grantors, contributors, or laws and regulations of other governments. The Township Board retains the authority to assign fund balances as to purpose. Unassigned fund balances are amounts that do not fall into any other category above. This is the residual classification for amounts in the General Fund. In other governmental funds, only negative unassigned amounts are reported, if any, and represent expenditures incurred for specific purposes exceeding the amounts previously restricted or assigned to those purposes. When the Township incurs an expenditure for purposes for which various fund balance classifications can be used, it is the Township’s policy to use the restricted fund balance first, followed by assigned fund balance, and, finally, unassigned fund balance. Property tax revenue recognition ‐ Property taxes are levied as of December 1 on property values assessed as of December 31 of the prior year. The billings are due on or before February 14, at which time the bill becomes delinquent and penalties and interest may be assessed by the Township. The Township considers property taxes levied December 1 to be revenue of the current year. Use of estimates ‐ The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the period. Accordingly, actual results could differ from those estimates. NOTE 2 ‐ STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILITY Budgetary information ‐ Annual budgets are adopted on a basis consistent with generally accepted accounting principles for governmental funds. The budget document presents information by fund, function, and department. The legal level of budgetary control adopted by the governing body is the function level. All annual appropriations lapse at the end of the fiscal year. There were no reportable budget variations at year end. ‐21‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 3 – CASH AND INVESTMENTS Cash and investments, as shown in the government‐wide statement of net position and the fiduciary fund statement of net position, were as follows: Governmental Fiduciary activities activities Totals Cash 4,843,336$ 330$ 4,843,666$ Investments 581,740 203,569 785,309 Total cash and investments 5,425,076$ 203,899$ 5,628,975$ Composition of cash and investments: Deposits with financial institutions 4,843,286$ 330$ 4,843,616$ Cash on hand 50 ‐ 50 Investments 581,740 203,569 785,309 Totals 5,425,076$ 203,899$ 5,628,975$ Deposits ‐ State statutes and the Township’s investment policy authorize the Township to make deposits in the accounts of federally‐insured banks, credit unions, and savings and loan associations. The Township’s deposits are in accordance with statutory authority. Custodial credit risk is the risk that, in the event of the failure of a financial institution, the Township will not be able to recover its deposits. The Township’s investment policy does not specifically address custodial credit risk for deposits. At March 31, 2022, $2,738,375 of the Township’s bank balances of $5,219,743 was exposed to custodial credit risk because it was uninsured and uncollateralized. All interest earned on pooled deposits has been assigned to the General Fund. Investments, primary government ‐ State statutes and the Township’s investment policy authorize the Township to invest in a) obligations of the U.S. Treasury, agencies, and instrumentalities; b) commercial paper rated within the two highest rate classifications, which mature not more than 270 days after the date of purchase; c) repurchase agreements, collateralized by U.S. governmental securities; d) bankers' acceptances; e) mutual funds composed of otherwise legal investments; and f) investment pools organized under the local government investment pool act. Fair value Maturity Rating Source MBIA CLASS Fund 581,740$ Various AAAm S&P Investment Fair value measurement ‐ The Township categorizes its fair value measurements of investments within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the assets. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The U.S. government securities were valued using observable fair values of similar assets (Level 2). The MBIA CLASS Fund was measured at net asset value (or its equivalent) as a practical expedient, and, accordingly, has not been classified in the fair value hierarchy. Investments, retiree health plan ‐ The investments of the Township’s other postemployment benefit (OPEB) trust fund are maintained separately from the Township’s pooled cash and investments, are subject to separate investment policies and state statutes. Accordingly, the required disclosures for the OPEB trust fund investments are presented separately. ‐22‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 3 ‐ CASH AND INVESTMENTS(continued) The Michigan Public Employees Retirement Systems’ Investment Act, Public Act 314 of 1965, as amended, authorizes the other postemployment benefit trust to invest in stocks, governmental and corporate securities, mortgages, real estate, and various other investment instruments, subject to certain limitation. The Township Board has the responsibility and authority to oversee the investment portfolio. The Township has contracted the Constellation Trust Company to assist in managing the OPEB trust fund’s assets. Specific fund holdings at March 31, 2022, consisted of the following: Fair value Mutual Funds: Destinations Large Cap Equity 104,732$ Destinations Core Fixed Income 33,653 Destinations Small Mid Cap Equity 18,560 Destinations Intl Equity Fd 15,580 Destinations Multi Strgy Alt 14,582 Destinations Low Dur Fixed Inc 7,185 Destinations Global Fixd Inc Oppor 6,120 Destinations Equity Income Fd 2,071 Constellation Trust Cash 1,086 Total mutual funds 203,569$ Investment type The Township’s investments are subject to several types of risk, which are discussed below: Custodial credit risk. Custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g. broker‐dealer) to a transaction, the Township will not be able to recover the value of its investment or collateral securities that are in the possession of an outside party. State statutes and the Township’s OPEB investment policy require that investment securities be held in trust by a third‐party institution, in the name of the benefit trust. The Trust fund holdings are not exposed to custodial credit risk because their existence is not evidenced by securities that exist in physical form. Credit risk. Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This risk is measured by the assignment of a rating by a nationally recognized statistical rating organization. Investments in mutual funds and qualified investment pools, including those within the Trust, are not considered to have credit risk. Concentration of credit risk. Concentration of credit risk is the risk of loss attributable to the magnitude of the Township’s investment in a single holding. The Township’s OPEB investment policy places no limitations on the amount that can be invested in any one issuer. Interest rate risk. Interest rate risk is the risk that the value of an investment will decrease as a result of an increase in market interest rates. Generally, longer investment maturities generate more sensitivity to changes in an investment’s fair value due to changes in market interest rates. The Township’s OPEB investment policy has no specific limitations with respect to maturities of investments. The Trust holdings have no maturities. Fair value measurement ‐ The Township categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The Township has the following recurring fair value measurements as of March 31, 2022: Cooper Charter Township Section 115 Trust, with a balance of $203,569 at March 31, 2022, which is valued using observable fair values of similar assets (Level 1). ‐23‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 4 ‐ RECEIVABLES Receivables as of March 31, 2022, for the Township’s individual major funds and nonmajor fund, in the aggregate, were as follows: Special Inter‐ Property assess‐govern‐ Accounts taxes ments Interest mental Totals General 33,306$ 21,588$ ‐$ 7,800$ 198,502$ 261,196$ Water and Sewer ‐ ‐ 4,206 ‐ ‐ 4,206 Recycling ‐ ‐ 8,254 ‐ ‐ 8,254 Street Lighting ‐ ‐ 1,666 ‐ ‐ 1,666 Totals 33,306$ 21,588$ 14,126$ 7,800$ 198,502$ 275,322$ Noncurrent portion ‐$ ‐$ 2,804$ ‐$ ‐$ 2,804$ Fund All receivables are considered fully collectible. NOTE 5 ‐ CAPITAL ASSETS Capital asset activity for the year ended March 31, 2022, was as follows: Beginning Ending balance Increases Decreases balance Governmental activities: Capital assets not being depreciated ‐ land 156,526$ ‐$ ‐$ 156,526$ Capital assets being depreciated: Buildings and improvements 810,394 27,660 (1,058) 836,996 Equipment 685,290 40,590 ‐ 725,880 Vehicles 850,530 ‐ ‐ 850,530 Infrastructure 916,991 ‐ (916,991) ‐ Subtotal 3,263,205 68,250 (918,049) 2,413,406 Less accumulated depreciation for: Buildings and improvements (600,616) (42,404) 9,518 (633,502) Equipment (604,376) (24,137) ‐ (628,513) Vehicles (475,497) (41,357) ‐ (516,854) Infrastructure (19,554) ‐ 19,554 ‐ Subtotal (1,700,043) (107,898) 29,072 (1,778,869) Total capital assets being depreciated, net 1,563,162 (39,648) (888,977) 634,537 Governmental activities capital assets, net 1,719,688$ (39,648)$ (888,977)$ 791,063$ ‐24‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 5 ‐ CAPITAL ASSETS (continued) Depreciation expense was charged to functions of the Township as follows: Governmental activities: General government 44,407$ Public safety 43,772 Public works 19,719 Total governmental activities 107,898$ NOTE 6 ‐ PAYABLES Payables as of March 31, 2022, for the Township’s individual major funds and the nonmajor fund were as follows: Accounts Payroll Totals General 7,529$ 16,358$ 23,887$ Recycling 13,735 ‐ 13,735 Street Lighting 5,169 ‐ 5,169 Totals 26,433$ 16,358$ 42,791$ Fund NOTE 7 ‐ LONG‐TERM DEBT Long‐term debt activity for the year ended March 31, 2022, was as follows: Amounts Beginning Ending due within balance Additions Reductions balance one year Governmental activities ‐ bonds payable 135,000$ ‐$ (135,000)$ ‐$ ‐$ NOTE 8 ‐ INTERFUND TRANSFERS Fund Transfer in Fund Transfer out Recycling 50,000$ General 50,000$ Collingwood Debt Service 128,600 Water and Sewer 128,600 Totals 178,600$ Totals 178,600$ The transfer out of the General Fund represents operational support for the Recycling Fund. The transfer out of the Water and Sewer Fund represents support to cover debt requirements in the Collingwood Debt Service Fund. ‐25‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 9 ‐ PROPERTY TAXES The 2021 taxable valuation of the Township approximated $321,637,000, on which ad valorem taxes levied consisted of 0.8473 mills for operating purposes, raising approximately $269,000. This amount is recognized in the respective fund financial statements as property tax revenue. NOTE 10 ‐ RISK MANAGEMENT The Township is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Township has joined together with other local governmental units in the State to form the Michigan Municipal League Insurance Pool (MML), a public‐entity risk pool currently operating as a common risk management and insurance program for local governmental units within the State. The Township pays an annual premium to MML for all of its insurance coverages. MML is self‐sustaining through member premiums and will reinsure through commercial companies for claims in excess for each insured event. NOTE 11 ‐ DEFINED CONTRIBUTION PENSION PLAN The Township contributes to the Cooper Charter Township Group Pension Plan, a defined contribution pension plan, which is administered by a third‐party administrator. The plan covers all elected officials or full‐time employees, who are eligible to participate six months after they are elected or hired. Benefit terms, including contribution requirements, for the Plan are established, and may be amended, by the Township Board. In a defined contribution plan, benefits depend solely on amounts contributed to the plan, plus investment earnings. Employees are eligible to participate as described above. The Township contributes annually 15% of the participant’s base salary or $100, whichever is more. For the year ended March 31, 2022, the Township made contributions of $48,373. At March 31, 2022, the Township reported no amount as accrued liability as part of the contributions to the plan. The Township’s contributions for each employee (and investment earnings allocated to the employee’s account) are fully vested after twenty months of service. Forfeitures may be used to reduce or reallocate employer contributions. There were no forfeitures during the current fiscal year. The Township is not a trustee of the defined contribution pension plan, nor is the Township responsible for investment management of the pension plan assets. Accordingly, plan assets, and changes therein, are not reported in these financial statements. NOTE 12 ‐ JOINT VENTURE The Township is a member of the Southwest Michigan Building Authority (the Authority), which is a joint venture of the Charter Townships of Oshtemo and Cooper. The administrative board of the Authority consists of members appointed by each participating unit and a member at‐large. The Authority was established to administer and enforce the Michigan State Construction Code within its constituent municipalities. The inter‐local agreement governing the Authority does not convey an explicit and measurable equity interest to its members. The Township is unaware of any indication that the joint venture is accumulating significant financial resources or is experiencing fiscal stress that may cause an additional financial benefit or burden on the Township in the near future. Complete audited financial statements for the Authority can be obtained by contacting the Authority at 7275 W. Main, Kalamazoo, MI 49009. ‐26‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 13 ‐ POSTEMPLOYMENT HEALTHCARE PLAN Plan description: The Cooper Charter Township OPEB Plan (the Plan) is a single‐employer plan established and administered by Cooper Charter Township and can be amended at its discretion. Funding policy: The Plan provides lifetime healthcare insurance for eligible retirees and their spouses through the Township’s group health insurance plan, which covers only retired members. No individuals are eligible for postemployment health benefits under the current plan. The retiree health plan does not issue a publicly available financial report. The Township pays the full cost of coverage of these benefits for retirees and their dependents on a pay‐as‐you‐go basis for health care coverage through private insurers. Retirees are not obligated to make contributions to the plan at this time. As of March 31, 2022, Plan membership consisted of the following: Active participants ‐ Inactive participants ‐ Retirees and beneficiaries 2 Total participants 2 Contributions: The Cooper Charter Township OPEB Plan was established and is being funded under the authority of the Township. The plan's funding policy is that the employer will contribute any required amounts as determined by an annual actuarial valuation as a reference but not as a definitive requirement. Active participants do not make contributions to pre‐fund the Plan. There are no long‐term contracts for contributions to the plan. The plan has no legally required reserves. Actuarial Assumptions: The total OPEB liability was determined by an actuarial valuation as of March 31, 2022, rolled forward to the measurement date. The following actuarial assumptions were used in the measurement: Inflation Included in investment rate of return Salary increase Not applicable Investment rate of return 7.00% (including inflation) 20‐year Aa Municipal bond rate 3.46% (S&P Municipal Bond 20‐Year High Grade Rate Index) Mortality 2010 Public General Employee and Healthy Retiree, headcount weighted with MP‐2021 improvement scale ‐27‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 13 ‐ POSTEMPLOYMENT HEALTHCARE PLAN (Continued) The long‐term expected rate of return on retirement plan investments was determined using a building‐block method in which best‐estimate ranges of expected future real rates of return (expected returns, net of retirement plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long‐term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. Best estimates of arithmetic real rates of return for each major asset class included in the Plan’s target asset allocation as of March 31, 2022, are summarized in the following table: Long‐Term Expected Asset Class Target Allocation Real Rate of Return Global Equity 64.00% 8.00% Global fixed income 26.00% 5.50% Real Assets 5.00% 6.20% Diversifying strategies 5.00% 2.75% Real estate 0.00% 1.30% The sum of each target allocation times its long‐term expected real rate, plus inflation, is 7.00%. Discount rate: The discount rate used to measure the total OPEB liability was 7.00%. The projection of cash flows used to determine the discount rate assumed that the Township will make no further contribution to the trust and that assets will be used to pay benefits. Based on this assumption, the retirement plan’s fiduciary net position was projected to be sufficient to make all projected future benefit payments of current plan members. For projected benefits that are covered by projected assets, the long‐term expected rate was used to discount the projected benefits. From the year that benefit payments were not projected to be covered by the projected assets (the “depletion date”, not applicable for this plan), projected benefits were discounted at a discount rate reflecting a 20‐year AA/Aa tax‐exempt municipal bond yield. A single equivalent discount rate that yields the same present value of benefits is calculated. This discount rate is used to determine the Total OPEB Liability. As of March 31, 2022, the discount rate used to value OPEB liabilities was 7.00%. Changes in the net OPEB liability: Total OPEB Plan fiduciary Net OPEB liability net position liability (asset) (a)(b)(a) ‐ (b) Balances at March 31, 2021 117,585$ 195,833$ (78,248)$ Changes for the year: Interest 7,651 ‐ 7,651 Experience (Gains)/Losses 10,468 ‐ 10,468 Change in assumptions (515) ‐ (515) Contributions ‐ employer ‐ 16,570 (16,570) Net investment income (loss)‐ 8,775 (8,775) Benefit payments Benefit payments; including refunds of Employee Contributions (16,570) (16,570) ‐ Administrative expenses ‐ (1,039) 1,039 Net changes 1,034 7,736 (6,702) Balances at March 31, 2022 118,619$ 203,569$ (84,950)$ Increase (decrease) ‐28‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 13 ‐ POSTEMPLOYMENT HEALTHCARE PLAN (Continued) Sensitivity of the net OPEB liability to changes in the discount rate: The following schedule presents the net OPEB liability (asset) of the Township, calculated using the discount rates 1% higher and lower than the current rate: 1% decrease Current rate 1% increase Net OPEB liability (asset)(78,012)$ (84,950)$ (91,142)$ Sensitivity of the net OPEB liability to changes in the trend rate: The following schedule presents the net OPEB liability (asset) of the Township, calculated using healthcare cost trend rates 1% higher and lower than the current rate: 1% decrease Current rate 1% increase Net OPEB liability (asset)(85,882)$ (84,950)$ (84,308)$ OPEB expense, deferred outflows of resources, and deferred inflows of resources related to OPEB Plan: Components of Township’s OPEB Expense for the Fiscal Year Ending March 31, 2022 Below are the components of the Total OPEB Expense: Fiscal Year Ending 3/31/2022 Service Cost ‐$ Interest on Total OPEB Liability 7,651 Experience (Gains)/Losses 9,919 Change in plan terms ‐ Change in assumptions 4,803 Projected earnings on OPEB plan investments (13,672) Investments earnings (gains)/losses (2,588) Administrative expenses 1,039 7,152$ OPEB Plan Fiduciary Net Position: The OPEB Plan Fiduciary Net Position as of March 31, 2022 is $203,569. Deferred Inflows and Outflows of Resources Related to OPEB Plan: Deferred Outflows Deferred Inflows of Resources of Resources Experience (gains)/losses ‐$ 1,054$ Change in assumptions 10,210 ‐ Investment earnings (gains)/losses ‐ 13,807 Total 10,210$ 14,861$ ‐29‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 13 ‐ POSTEMPLOYMENT HEALTHCARE PLAN (Continued) Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows: Year Ended Amount March 31,Recognized 2023 2,183 2024 823 2025 (8,638) 2026 981 Thereafter ‐ (4,651)$ Reconciliation of Net OPEB Liability (Asset): Net OPEB Liability (Asset) Net OPEB Liability (Asset) March 31, 2021 (78,248)$ Total OPEB expense 7,152 Contributions (16,570) Change in deferred outflows of resources (5,318) Change in deferred inflows of resources 8,034 Net OPEB Liability (Asset) March 31, 2022 (84,950)$ Total OPEB liability by participant status: Total OPEB Liability Active participants ‐$ Inactive participants ‐ Retirees and beneficiaries 118,619 Total 118,619$ ‐30‐ DRA F T Charter Township of Cooper NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 14 ‐ PENDING ACCOUNTING PRONOUNCEMENT Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, was issued by the GASB in June 2017 and will be effective for periods beginning after June 15, 2021. The objective of this Statement is to increase the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use the underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right‐to‐use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. In May 2020, the GASB issued Statement No. 96, Subscription‐based Information Technology Arrangements. This Statement provides guidance on the accounting and financial reporting for subscription‐based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right‐to‐use subscription asset ‐ an intangible asset ‐ and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended. The Township is currently evaluating the impact this standard will have on the financial statements when adopted during the 2023 fiscal year. ‐31‐ DRA F T REQUIRED SUPPLEMENTARY INFORMATION DRA F T Charter Township of Cooper BUDGETARY COMPARISON SCHEDULE ‐ General Fund Year ended March 31, 2022 Variance with final budget Original Final positive budget budget Actual (negative) REVENUES Taxes 256,500$ 256,500$ 270,667$ 14,167$ State grants 906,400 906,400 1,115,955 209,555 Licenses and permits 145,000 145,000 135,097 (9,903) Charges for services 148,000 148,000 196,925 48,925 Interest and rentals 29,800 29,800 (17,331) (47,131) Other 5,000 5,000 14,016 9,016 Total revenues 1,490,700 1,490,700 1,715,329 224,629 EXPENDITURES General government: Legislative 11,800 11,800 9,187 2,613 Supervisor 74,000 74,000 69,715 4,285 Election 12,800 15,300 (2,419) 17,719 Assessor 117,000 117,000 109,019 7,981 Clerk 108,250 108,250 94,897 13,353 Treasurer 81,300 81,300 77,504 3,796 Board of review 3,600 3,600 2,670 930 Cemetery 71,500 71,500 58,707 12,793 Professional services 44,000 44,000 20,842 23,158 Buildings and grounds 69,600 69,600 66,223 3,377 General operations 282,000 292,000 279,077 12,923 Total general government 875,850 888,350 785,422 102,928 Public safety: Fire protection 313,900 313,900 297,915 15,985 Building inspections 1,000 1,000 856 144 Ordinance enforcement 50,000 50,000 41,537 8,463 Total public safety 364,900 364,900 340,308 24,592 Public works ‐ highways and streets: Highways and streets 200,000 200,000 192,490 7,510 Street lights 1,000 1,000 569 431 Total public works 201,000 201,000 193,059 7,941 Community and economic development ‐ planning and zoning 60,700 60,700 38,873 21,827 ‐32‐ DRA F T Charter Township of Cooper BUDGETARY COMPARISON SCHEDULE ‐ General Fund (Continued) Year ended March 31, 2022 Variance with final budget Original Final positive budget budget Actual (negative) EXPENDITURES (Continued) Capital outlay 96,000$ 86,000$ 57,512$ 28,488$ Total expenditures 1,598,450 1,600,950 1,415,174 185,776 EXCESS (DEFICENCY) OF REVENUES OVER EXPENDITURES (107,750) (110,250) 300,155 410,405 OTHER FINANCING USES Transfers out (50,000) (50,000) (50,000) ‐ NET CHANGES IN FUND BALANCES (157,750) (160,250) 250,155 410,405 FUND BALANCES ‐ BEGINNING 3,946,135 3,946,135 3,946,135 ‐ FUND BALANCES ‐ ENDING 3,788,385$ 3,785,885$ 4,196,290$ 410,405$ ‐33‐ DRA F T Charter Township of Cooper BUDGETARY COMPARISON SCHEDULE ‐ Water and Sewer Fund Year ended March 31, 2022 Variance with final budget Original Final positive budget budget Actual (negative) REVENUES Charges for services 90,000$ 90,000$ 176,689$ 86,689$ Interest 500 500 1,008 508 Other ‐ special assessments 1,000 1,000 1,682 682 Total revenues 91,500 91,500 179,379 87,879 EXPENDITURES Public works 66,000 66,000 13,299 52,701 EXCESS OF REVENUES OVER EXPENDITURES 25,500 25,500 166,080 140,580 OTHER FINANCING USES Transfer out ‐ Collingwood Debt Service ‐ (128,600) (128,600) ‐ NET CHANGES IN FUND BALANCES 25,500 (103,100) 37,480 140,580 FUND BALANCES ‐ BEGINNING 603,896 603,896 603,896 ‐ FUND BALANCES ‐ ENDING 629,396$ 500,796$ 641,376$ 140,580$ ‐34‐ DRA F T Charter Township of Cooper BUDGETARY COMPARISON SCHEDULE ‐ Recycling Fund Year ended March 31, 2021 Variance with final budget Original Final positive budget budget Actual (negative) REVENUES Other ‐ special assessments 204,000$ 204,000$ 204,703$ 703$ EXPENDITURES Public works 249,500 249,500 202,744 46,756 DEFICIENCY OF REVENUES OVER EXPENDITURES (45,500) (45,500) 1,959 47,459 OTHER FINANCING SOURCES Transfers in 50,000 50,000 50,000 ‐ NET CHANGES IN FUND BALANCES 4,500 4,500 51,959 47,459 FUND BALANCES ‐ BEGINNING 56,552 56,552 56,552 ‐ FUND BALANCES ‐ ENDING 61,052$ 61,052$ 108,511$ 47,459$ ‐35‐ DRA F T Charter Township of Cooper BUDGETARY COMPARISON SCHEDULE ‐ Street Lighting Fund Year ended March 31, 2022 Variance with final budget Original Final positive budget budget Actual (negative) REVENUES Other ‐ special assessments 75,000$ 75,000$ 83,670$ 8,670$ EXPENDITURES Public works 71,700 71,700 69,636 2,064 NET CHANGES IN FUND BALANCES 3,300 3,300 14,034 10,734 FUND BALANCES ‐ BEGINNING 125,960 125,960 125,960 ‐ FUND BALANCES ‐ ENDING 129,260$ 129,260$ 139,994$ 10,734$ ‐36‐ DRA F T Charter Township of Cooper SCHEDULE OF CHANGES IN THE TOWNSHIP'S NET OPEB LIABILITY AND RELATED RATIOS Year Ended March 31, 2022 2022 2021 2020 2019 Total OPEB liability: Service cost ‐$ ‐$ 26,965$ 23,423$ Interest 7,651 8,820 23,966 20,609 Changes in plan terms 10,468 (41,442) (434,665) ‐ Difference between expected and actual experience ‐ (1,558) 10,670 (3,249) Changes in assumptions (515) (15,457) (18,964) 31,482 Benefit payments, including refunds (16,570) (14,861) (14,383) (14,017) Net change in total OPEB liability 1,034 (64,498) (406,411) 58,248 Total OPEB liability, beginning of year 117,585 182,083 588,494 530,246 Total OPEB liability, end of year 118,619$ 117,585$ 182,083$ 588,494$ Plan fiduciary net position: Contributions: Employer 16,570$ 14,861$ 14,383$ 14,017$ Employee ‐ ‐ ‐ ‐ Net investment income 8,775 57,778 (14,260) 8,016 Benefit payments, including refunds (16,570) (14,861) (122,216) (14,017) Administrative expenses (1,039) (845) (974) (1,273) Net change in plan fiduciary net position 7,736 56,933 (123,067) 6,743 Plan fiduciary net position, beginning of year 195,833 138,900 261,967 255,224 Plan fiduciary net position, end of year 203,569$ 195,833$ 138,900$ 261,967$ Township's net OPEB liability (asset), end of year (84,950)$ (78,248)$ 43,183$ 326,527$ Plan fiduciary net position as a percent of total OPEB liability 171.62% 166.55% 76.28% 44.51% Covered payroll ‐$ ‐$ ‐$ 273,889$ Township's net OPEB liability as a percentage of covered payroll 0.00% 0.00% 0.00% 119.22% Note: This schedule is being built prospectively after the implementation of GASB 75 in 2019. Ultimately, ten years of data will be presented. ‐37‐ DRA F T Charter Township of Cooper SCHEDULE OF TOWNSHIP OPEB CONTRIBUTIONS Year Ended March 31, 2022 2023 2022 2021 2020 Actuarially determined employer contributions Normal costs ‐$ ‐$ ‐$ 26,965$ Amortization of unfunded liability ‐ ‐ 43,183 36,899 Interest cost ‐ ‐ 2,181 2,516 Actuarial determined employer contribution, not less than $0 ‐ ‐ 45,364 66,380 Employer contributions (benefit payment)TBD 16,570 14,861 14,383 Contribution deficiency/(excess)TBD ‐$ ‐$ ‐$ Covered payroll ‐$ ‐$ ‐$ ‐$ Contribution as a percentage of covered payroll NA NA NA NA Assumptions Used in Calculation of Actuarially Determined Contribution Valuation date March 31, 2022 Actuarial methods: Cost method Entry age normal (level percent) Asset valuation method Equal to market value of assets Actuarial assumptions: Discount rate ‐ 7.00% for March 31, 2022 liability and 2023 contribution Rationale ‐ blended rate based on long term expected return and the 20‐year Aa Municipal Bond rate 20 year Aa Municipal Bond rate ‐ 3.46% Rationale ‐ 20‐year bond rate (S&P Municipal Bond 20‐year High Grade Rate Index as of March 31, 2022) Salary scale ‐ N/A Rationale ‐ all participants are retired Return on plan assets ‐ 7.0% Rationale ‐ Provided by investment manager Mortality rates ‐ Public General 2010 Employee and Health Retiree, headcount weighted, MP‐2021 improvement Rationale ‐ Most current mortality rates available for municipalities Utilization ‐ actual coverage used for non‐active Rationale ‐ Historical Termination Rates ‐ Not applicable Rationale ‐ All participants are retired Disability Rates ‐ Not applicable Rationale ‐ All participants are retired ‐38‐ DRA F T Charter Township of Cooper SCHEDULE OF TOWNSHIP OPEB CONTRIBUTIONS (Continued) Year Ended March 31, 2022 Retirement Rates ‐ Not applicable Rationale ‐ All participants are retired Marital assumption ‐ actual marital status used Rationale ‐ consistent with experience Claims Costs ‐ see rates (monthly) below: Rationale ‐ actual post‐65 premiums Medicare Dental & Vision Part D (Rx) Supplement Supplement Medicare Coverage 1 (single)377.50$ ‐$ ‐$ Coverage 1 (dual)813.00 ‐ ‐ Coverage 2 (single)237.50 45.82 12.70 Coverage 2 (dual)440.60 91.64 25.40 Implicit Subsidy ‐ Not applicable; all participants have post‐65 coverage Medical trend rates: Pre‐Medicare, not applicable Post‐Medicare, 5.5% grade down by .25% per year to an ultimate rate of 4.5% Rationale ‐ Based on State of Michigan trend survey Data Collection Date and form of data ‐ all personnel and asset data was prepared by the Plan sponsor or a representative and was generally relied upon as being correct and complete without audit by Watkins Ross Changes since prior valuation Mortality Improvement Scale updated from MP‐2019 to MP‐2021 ‐39‐ DRA F T Once you have approved the draft of your year-end financial statements, please copy the first page of this representation letter onto letterhead, sign the last page, and email a completed copy to sbryer@scpro.net. Thank you. July 13, 2022 Siegfried Crandall P.C. 246 E. Kilgore Road Portage, MI 49002 This representation letter is provided in connection with your audit of the financial statements of the Charter Township of Cooper, Michigan, which comprise the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information as of March 31, 2022, and the respective changes in financial position for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement. An omission or misstatement that is monetarily small in amount could be considered material as a result of qualitative factors. We confirm, to the best of our knowledge and belief, as of July 13, 2022, the following representations made to you during your audit. Financial statements 1) We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated February 28, 2022, including our responsibility for the preparation and fair presentation of the financial statements in accordance with U.S. GAAP and for preparation of the supplementary information in accordance with the applicable criteria. 2) The financial statements referred to above are fairly presented in conformity with U.S. GAAP and include all properly classified funds and other financial information of the Township; there are no component units required by generally accepted accounting principles to be included in the financial reporting entity. 3) We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. 4) We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud. 5) Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable. 6) Related party relationships and transactions, including revenues, expenditures/expenses, transfers, leasing arrangements, and amounts receivable from or payable to related parties have been appropriately accounted for and disclosed in accordance with U.S. GAAP. Siegfried Crandall P.C. Page 2 July 13, 2022 7) Adjustments or disclosures have been made for all events, including instances of noncompliance, subsequent to the date of the financial statements that would require adjustment to or disclosure in the financial statements. 8) We are in agreement with the adjusting journal entries you have proposed, and they have been posted to the accounts. 9) We are not aware of any pending or threatened litigation, claims or assessments, or unasserted claims or assessments that are required to be accrued or disclosed in the financial statements, and we have not consulted a lawyer concerning litigation, claims, or assessments. 10) Guarantees, whether written or oral, under which the Township is contingently liable, if any, have been properly recorded or disclosed. Information Provided 11) We have provided you with: a) Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters. b) Additional information that you have requested from us for the purpose of the audit. c) Unrestricted access to persons within the Township from whom you determined it necessary to obtain audit evidence. d) Minutes of the meetings of the Board of Trustees or summaries of actions of recent meetings for which minutes have not yet been prepared. 12) All material transactions have been recorded in the accounting records and are reflected in the financial statements. 13) We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. 14) We have no knowledge of any fraud or suspected fraud that affects the Township and involves: a) Management, b) Employees who have significant roles in internal control, or c) Others where the fraud could have a material effect on the financial statements. 15) We have no knowledge of any allegations of fraud or suspected fraud affecting the Township’s financial statements communicated by employees, former employees, regulators, or others. 16) We have no knowledge of instances of noncompliance or suspected noncompliance with provisions of laws, regulations, contracts, or grant agreements, whose effects should be considered when preparing financial statements. Siegfried Crandall P.C. Page 3 July 13, 2022 17) We have disclosed to you the names of the Township’s related parties and all the related party relationships and transactions, including any side agreements. Government ‐ specific 18) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 19) We have a process to track the status of audit findings and recommendations. 20) We have identified to you any previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. 21) We have provided our views on reported findings, conclusions, and recommendations, as well as our planned corrective actions, for the report. 22) The Township has no plans or intentions that may materially affect the carrying value or classification of assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fund balance or net position. 23) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us, including tax or debt limits and debt contracts; and legal and contractual provisions for reporting specific activities in separate funds. 24) There are no (except as disclosed) violations or possible violations of budget ordinances, laws and regulations (including those pertaining to adopting, approving, and amending budgets), provisions of contracts and grant agreements, tax or debt limits, and any related debt covenants whose effects should be considered for disclosure in the financial statements, or as a basis for recording a loss contingency, or for reporting on noncompliance. 25) As part of your audit, you assisted with preparation of the detail depreciation schedules, journal entries other than proposed audit entries, the financial statements, and certain end‐of‐year filings with the State of Michigan. We acknowledge our responsibility as it relates to those nonattest services, including that we assume all management responsibilities; oversee the services by designating an individual, preferably within senior management, who possesses suitable skill, knowledge, or experience; evaluate the adequacy and results of the services performed; and accept responsibility for the results of the services. We have reviewed, approved, and accepted responsibility for the depreciation schedules, journal entries other than proposed audit entries, the financial statements, and certain end‐of‐year filings with the State of Michigan. 26) The Township has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. 27) All joint ventures are properly disclosed. 28) The financial statements include all fiduciary activities required by GASB No. 84. 29) The financial statements properly classify all funds and activities, in accordance with GASBS No. 34, as amended, and GASBS No. 84. Siegfried Crandall P.C. Page 4 July 13, 2022 30) All funds that meet the quantitative criteria in GASBS Nos. 34 and 37 for presentation as major are identified and presented as such. 31) Components of net position (investment in capital assets; restricted; and unrestricted), and classifications of fund balance (nonspendable, restricted, assigned, and unassigned) are properly classified and, if applicable, approved. 32) Expenses have been appropriately classified in or allocated to functions and programs in the statement of activities, and allocations have been made on a reasonable basis. 33) Revenues are appropriately classified in the statement of activities within program revenues or general revenues. 34) Interfund activity and balances have been appropriately classified and reported. 35) Deposits are properly classified as to risk and are properly disclosed and valued. 36) Capital assets, including infrastructure and intangible assets, are properly capitalized, reported, and, if applicable, depreciated. 37) We have appropriately disclosed the Township’s policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position are available and have determined that net position is properly recognized under the policy. 38) We are following our established accounting policy regarding which resources (that is, nonspendable, restricted, committed, assigned, or unassigned) are considered to be spent first for expenditures for which more than one resource classification is available. That policy determines the fund balance classifications for financial purposes. 39) We agree with the findings of specialists in evaluating the OPEB liabilities and have adequately considered the qualifications of the specialists in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists. 40) We believe that the actuarial assumptions and methods used to measure the OPEB liabilities and costs for financial accounting purposes are appropriate in the circumstances. 41) We acknowledge our responsibility for the required supplementary information (RSI). The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period. We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI. Signed: Signed: Title: Township Clerk Title: Township Treasurer G:\DATA\2540CORRSPND\2022\2540 REP 0322.doc Please review the drafts of your year-end financial statements and let us know when they are approved by returning your signed representation letter. Thank you. July 13, 2022 To the Board of Trustees Charter Township of Cooper We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Charter Township of Cooper for the year ended March 31, 2022. Professional standards require that we provide you with information about our responsibilities under auditing standards generally accepted in the United States of America, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated February 28, 2022. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Charter Township of Cooper are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during 2022. We noted no transactions entered into by the Charter Township of Cooper during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were fair value of investments, capital asset depreciation, and the liability for other post‐employment benefits other than pension (OPEB). Management’s estimate of the fair value of investments is based upon sales information for similar securities. Capital asset depreciation is based on the estimated useful lives of the Township’s capital assets. Management’s estimate of the OPEB, and changes therein, is based on actuarial assumptions considered appropriate in the current circumstances. We evaluated the key factors and assumptions used to develop the fair value of investments, capital asset depreciation, and the OPEB in determining that they are reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. DRA F T Board of Trustees Charter Township of Cooper Page 2 July 13, 2022 Audit Adjustments For purposes of this letter, professional standards define an audit adjustment as a proposed correction of the financial statements that, in our judgment, may not have been detected except through our auditing procedures. Management has recorded all of our proposed audit adjustments. Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated July 13, 2022. Other Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Charter Township of Cooper’s auditor. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to management’s discussion and analysis, the budgetary comparison schedules, and the schedules for the postemployment healthcare plan, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. Communication Regarding Internal Control In planning and performing our audit of the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Charter Township of Cooper as of and for the year ended March 31, 2022, in accordance with auditing standards generally accepted in the United States of America, we considered the Charter Township of Cooper’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Township's internal control. Accordingly, we do not express an opinion on the effectiveness of the Township's internal control. DRA F T Board of Trustees Charter Township of Cooper Page 3 July 13, 2022 Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that were not identified. In addition, because of the inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. However, as discussed below, we have identified a deficiency in internal control that we consider to be a material weakness. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Township’s financial statements will not be prevented, or detected and corrected, on a timely basis. We consider the following deficiency in the Charter Township of Cooper’s internal control to be a material weakness. Material audit adjustments and financial statement preparation: Criteria: All governmental units in Michigan are required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of management. The preparation of financial statements in accordance with GAAP requires internal controls over both (1) recording, processing, and summarizing accounting data (i.e., maintaining internal accounting records), and (2) reporting government‐wide and fund financial statements, including the related notes to the financial statements (i.e., external financial reporting). Condition: We identified and proposed several material audit adjustments that management reviewed and approved. Adjustments were recorded to: Accrue receivables at year end Accrue payables at year end Adjust deferred inflow and outflow balances Convert the fund‐based data necessary to prepare the government‐wide financial statements As is the case with many small and medium‐sized governmental units, the Township has historically relied on its independent external auditor to assist with the preparation of the financial statements, the related notes, and the management’s discussion and analysis as part of its external financial reporting process. Accordingly, the Township’s ability to prepare financial statements in accordance with GAAP is based, in part, on its reliance on its external auditor, who cannot by definition be considered part of the Township’s internal controls. This is a repeat finding. Cause: This condition was caused by the Township’s decision to outsource the preparation of its annual financial statements to the external auditor rather than incur the costs of obtaining the necessary training and expertise required for the Township to perform this task internally because outsourcing the task is considered more cost effective. DRA F T Board of Trustees Charter Township of Cooper Page 4 July 13, 2022 Effect: The Township’s accounting records were initially misstated by amounts material to the financial statements. In addition, the Township lacks complete internal controls over the preparation of its financial statements in accordance with GAAP and relies, at least in part, on assistance from its external auditor with this task. Auditor’s Recommendation: We recommend that management continue to monitor the relative costs and benefits of securing the internal or other external resources necessary to develop material adjustments and prepare a draft of the Township’s annual financial statements versus contracting with its auditor for these services. Management Response: Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation. The Charter Township of Cooper’s response to the internal control finding described above was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it. Restriction on Use This information is intended solely for the use of the Board of Trustees of the Charter Township of Cooper and the State of Michigan Department of Treasury and is not intended to be and should not be used by anyone other than these specified parties. A DRA F T Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Adjusting Journal Entries Account Description Debit Credit Net Income Effect AJE01 To reverse prior year accounts receivable 101‐000‐47700 CABLEVISION FEES 31,931.41 0.00 101‐000‐57400 STATE SHARED REVENUE 158,083.00 0.00 101‐000‐57300 LOCAL COMMUNITY STABILIZATION SHA 2,516.36 0.00 101‐000‐04000 ACCOUNTS RECEIVABLE 0.00 31,931.41 101‐000‐08406 DUE FROM ST OF MI REVENUE 0.00 160,599.36 Total 192,530.77 192,530.77 (192,530.77) AJE02 To reverse prior year accounts payable 101‐000‐20200 ACCOUNTS PAYABLE 8,819.74 0.00 101‐265‐92000 UTILITIES 0.00 895.79 101‐336‐92100 UTILITIES 0.00 827.02 101‐567‐92000 ELECTRICITY 0.00 58.16 101‐448‐92000 TWP SHARE OF ST LIGHTS 0.00 43.77 101‐336‐93100 BLDG & GROUNDS MAINT 0.00 1,686.00 101‐250‐80100 LEGAL FEES 0.00 1,060.00 101‐701‐80200 LEGAL FEES 0.00 40.00 101‐701‐80400 PLANNER 0.00 1,120.00 101‐262‐72800 SUPPLIES 0.00 3,089.00 225‐000‐20200 ACCOUNTS PAYABLE 1,340.00 0.00 225‐443‐80200 LEGAL FEES 0.00 1,340.00 219‐000‐20200 ACCOUNTS PAYABLE 5,929.33 0.00 219‐448‐92000 ST LIGHTS 0.00 5,929.33 228‐000‐20200 ACCOUNTS PAYABLE 14,124.88 0.00 228‐528‐80200 DISPOSAL & RECYCLING COST 0.00 14,124.88 101‐000‐20200 ACCOUNTS PAYABLE 20,268.00 0.00 101‐257‐70200 SALARY & WAGES 0.00 2,035.00 101‐257‐70300 ASSISTANT TO ASSESSOR 0.00 1,429.00 101‐215‐70600 SECTY SALARIES 0.00 2,807.00 101‐302‐70200 SALARY & WAGES 0.00 915.00 101‐336‐70203 FIREFIGHTERS WAGES 0.00 13,062.00 101‐257‐95600 MEMBERSHIPS & DUES 0.00 20.00 Total 50,481.95 50,481.95 50,481.95 AJE03 To record current year accounts receivable 101‐000‐04000 ACCOUNTS RECEIVABLE 33,304.94 0.00 101‐000‐08406 DUE FROM ST OF MI REVENUE 193,574.00 0.00 101‐000‐47700 CABLEVISION FEES 0.00 33,304.94 101‐000‐57400 STATE SHARED REVENUE 0.00 193,574.00 101‐000‐57300 LOCAL COMMUNITY STABILIZATION SHA 0.00 2,792.36 101‐000‐08406 DUE FROM ST OF MI REVENUE 2,792.36 0.00 Total 229,671.30 229,671.30 229,671.30 AJE04 To record current year accounts payable 101‐101‐70200 SALARY & WAGES 241.00 0.00 101‐257‐70200 SALARY & WAGES 844.00 0.00 101‐257‐70300 ASSISTANT TO ASSESSOR 830.00 0.00 101‐215‐70600 SECTY SALARIES 1,056.00 0.00 101‐302‐70200 SALARY & WAGES 444.00 0.00 101‐265‐70300 GROUNDS MAINT SALARY 59.00 0.00 101‐340‐70203 FIREFIGHTERS WAGES 12,884.00 0.00 101‐000‐20200 ACCOUNTS PAYABLE 0.00 16,358.00 101‐265‐92000 UTILITIES 171.45 0.00 101‐302‐80200 LEGAL FEES 2,940.26 0.00 101‐000‐20200 ACCOUNTS PAYABLE 0.00 4,611.71 219‐448‐92000 ST LIGHTS 5,168.54 0.00 219‐000‐20200 ACCOUNTS PAYABLE 0.00 5,168.54 228‐000‐20200 ACCOUNTS PAYABLE 0.00 13,735.28 228‐528‐80200 DISPOSAL & RECYCLING COST 13,735.28 0.00 101‐701‐80400 PLANNER 1,500.00 0.00 Total 39,873.53 39,873.53 (39,873.53) AJE05 To adjust interest on CDs, depreciaiton on investments, and cd transfer 101‐000‐01700 INVESTMENTS 206,211.58 0.00 101‐000‐00100 CASH 0.00 239,758.34 101‐000‐66500 INTEREST 33,546.76 0.00 282‐000‐00100 CASH 225.38 0.00 282‐000‐66500 INTEREST 0.00 225.38 Total 239,983.72 239,983.72 (33,321.38) AJE06 To adjust accrued interest receivable 101‐000‐05600 INTEREST RECEIVABLE 0.00 6,200.00 101‐000‐33900 DEFERRED SPEC ASSM'T REV RESID 0.00 6,600.00 101‐000‐66500 INTEREST 12,800.00 0.00 Total 12,800.00 12,800.00 (12,800.00) AJE07 To adjust Tax and Assessment Receivables and Revenue at year end 101‐000‐02000 TAX REC ‐ REAL 4,984.02 0.00 101‐000‐08402 DUE FROM TAX COLLECTION 0.00 378,818.94 101‐000‐40200 CURRENT RE & PP TAX 258,157.50 0.00 101‐000‐44700 PROP TAX ADMIN FEE 111,573.30 0.00 101‐000‐60705 ORDINANCE FINES 5,157.50 0.00 101‐000‐44500 PEN & INT ON TAXES 0.00 1,053.38 219‐000‐04500 TAXES RECEIVABLE 0.00 433.34 219‐000‐08400 DUE FROM TAX COLLECTION 0.00 76,933.17 219‐000‐45100 ST LGT SPEC ASSMENTS 77,366.51 0.00 228‐000‐04500 SPEC ASSMTS RECEIVABLE 0.00 444.74 228‐000‐08400 DUE FROM TAX FUND 0.00 177,033.15 228‐000‐45100 SPECIAL ASSMTS 177,477.89 0.00 225‐000‐45100 SPECIAL ASSMT REVENUE 3,350.78 0.00 225‐000‐08400 DUE FROM TAX COLLECTION 0.00 3,350.78 225‐000‐04500 SPEC ASSMTS RECEIVABLE 0.00 1,402.00 225‐000‐36000 DEFERRED S/A REVENUE 1,402.00 0.00 Total 639,469.50 639,469.50 (632,030.10) AJE08 To reord unrecorded activity in trust and agency and reclassify activity 701‐000‐22200 DUE TO COUNTY 0.00 2,657.92 701‐000‐21401 DUE TO TWP GENERAL 0.00 614.22 701‐000‐22202 COMMERCIAL FOREST ACT 318.73 0.00 701‐000‐22300 DUE TO PARCHMENT LIBRARY 0.00 220.89 701‐000‐22301 DUE TO PLWL LIBRARY 0.00 64.80 701‐000‐22500 DUE TO PARCH SCHOOL 0.00 1,671.03 701‐000‐22501 DUE TO PLWL SCHOOL 0.00 474.07 701‐000‐23400 DUE TO KVISD 0.00 811.51 701‐000‐23401 ALLEGAN ISD 0.00 141.52 701‐000‐23500 DUE TO KVCC 0.00 311.38 701‐000‐27600 DUE TO TAXPAYERS 7,005.27 0.00 701‐000‐00100 CASH 0.00 128.66 701‐000‐20200 ACCOUNTS PAYABLE 0.00 228.00 Total 7,324.00 7,324.00 0.00 AJE09 To adjust prepaid items at year end 101‐000‐12300 PREPAID EXPENSE 7,772.00 0.00 101‐925‐91000 HEALTH AND LIFE 0.00 7,402.00 101‐925‐91300 GENERAL INSURANCE 0.00 0.00 101‐278‐72502 WORKERS COMP 0.00 319.00 101‐289‐81700 GENERAL COMPUTER SERVICES 0.00 51.00 Total 7,772.00 7,772.00 7,772.00 AJE10 To adjust interfund balances ‐ tax and agency 101‐000‐08402 DUE FROM TAX COLLECTION 0.00 152.96 101‐000‐44500 PEN & INT ON TAXES 152.96 0.00 101‐000‐08403 DUE FROM TRUST & AGENCY 0.07 0.00 101‐000‐66500 INTEREST 0.00 0.07 Total 153.03 153.03 (152.89) AJE15 Reclassification to proper accounts 101‐000‐07800 DUE FROM ST OF MI REVENUE 2,135.78 0.00 101‐000‐57300 LOCAL COMMUNITY STABILIZATION SHA 0.00 2,135.78 282‐000‐52800 ARPA REVENUE 581,515.04 0.00 282‐000‐36000 UNEARNED REVENUE 0.00 581,515.04 865‐000‐00100 CASH 74,363.40 0.00 865‐000‐04700 DELINQUENT SPECIAL ASSESSMENT 0.00 7,606.70 865‐000‐08401 DUE FROM GENERAL FUND 0.00 66,756.00 865‐000‐69900 TRANSFER FROM WATER FUND 0.00 0.70 225‐000‐00100 CASH 0.00 74,363.40 225‐000‐45100 SPECIAL ASSMT REVENUE 74,362.70 0.00 225‐443‐99500 OPERATING TRANSFER OUT 0.70 0.00 Total 732,377.62 732,377.62 (653,741.96) AJE16 DO NOT RECORD IN BSA ‐ RECLASS AGENCY HELD CHECKS 701‐000‐00100 CASH 1,202.41 0.00 701‐000‐21401 DUE TO TWP GENERAL 0.00 30.93 701‐000‐22200 DUE TO COUNTY 0.00 571.30 701‐000‐22300 DUE TO PARCHMENT LIBRARY 0.00 56.08 701‐000‐22500 DUE TO PARCH SCHOOL 0.00 256.09 701‐000‐23400 DUE TO KVISD 0.00 199.65 701‐000‐23500 DUE TO KVCC 0.00 79.48 701‐000‐27600 DUE TO TAXPAYERS 0.00 8.88 Total 1,202.41 1,202.41 0.00 GRAND TOTAL 2,153,639.83 2,153,639.83 (1,276,525.38) System No. S Description Life 175 2014 Ford 10.0000 26,595.00 17,730.00 0.00 6,205.50 199 2019 Chevy 10.0000 34,120.00 6,824.00 0.00 23,884.00 60,715.00 24,554.00 0.00 30,089.50 71 POLE BARN 40.0000 7,318.00 6,342.27 0.00 792.78 72 ARCHITECH (N. 40.0000 19,000.00 16,268.75 0.00 2,256.25 73 (HARRY 40.0000 36,000.00 30,300.00 0.00 4,800.00 74 ARCHITECH (N. 40.0000 27,150.00 22,738.13 0.00 3,733.12 75 NIEWENHUIS 40.0000 406,000.00 340,025.00 0.00 55,825.00 495,468.00 415,674.15 0.00 67,407.15 133 BS&A software 3.0000 19,625.00 19,625.00 0.00 0.00 19,625.00 19,625.00 0.00 0.00 30 GENERAL 10.0000 1,199.00 1,199.00 0.00 0.00 44 NEW WARNING 10.0000 17,795.00 17,795.00 0.00 0.00 45 HURST TOOL 10.0000 20,000.00 20,000.00 0.00 0.00 46 RECONDITION 10.0000 4,500.00 4,500.00 0.00 0.00 50 PLYMOVENT 10.0000 32,304.00 32,304.00 0.00 0.00 52 17 SCBA (AIR 10.0000 58,000.00 58,000.00 0.00 0.00 55 AIR PACK 10.0000 1,700.00 1,700.00 0.00 0.00 56 COST SHARE 10.0000 5,000.00 5,000.00 0.00 0.00 57 DRY HYDRANT 10.0000 3,410.00 3,410.00 0.00 0.00 60 EQUIPMENT - 10.0000 9,228.00 9,228.00 0.00 0.00 85 BASE RADIO IN 10.0000 1,562.00 1,562.00 0.00 0.00 98 FLOOR 10.0000 3,775.00 3,775.00 0.00 0.00 101 UPGRADE 10.0000 1,200.00 1,200.00 0.00 0.00 111 FIRE 7.0000 9,700.00 9,700.00 0.00 0.00 112 SHARP DIGITAL 10.0000 6,370.00 6,370.00 0.00 0.00 115 6.5 HONDA 10.0000 4,495.00 4,495.00 0.00 0.00 117 SBTA SYSTEM 10.0000 5,529.00 5,529.00 0.00 0.00 118 MSA EVOL 10.0000 7,916.00 7,916.00 0.00 0.00 121 Portable Radios 5.0000 20,000.00 20,000.00 0.00 0.00 122 Bauer UNICUS 15.0000 38,000.00 33,566.62 0.00 1,900.05 123 Mobile Radios 7.0000 17,884.00 17,884.00 0.00 0.00 124 Beast (Serial 10.0000 4,750.00 4,750.00 0.00 0.00 128 2 Motorola 10.0000 2,027.00 2,027.00 0.00 0.00 129 45 KW 10.0000 18,063.00 18,063.00 0.00 0.00 131 HP server 10.0000 7,703.00 7,703.00 0.00 0.00 132 (17)MSA TX w/ 5.0000 13,637.00 13,637.00 0.00 0.00 134 (20)MSA Clear 10.0000 7,552.00 7,552.00 0.00 0.00 135 (17)MSA Stealth 10.0000 15,300.00 15,300.00 0.00 0.00 136 4 sets of turnout 10.0000 6,041.00 6,041.00 0.00 0.00 137 # ICOP Model 10.0000 18,876.00 18,876.00 0.00 0.00 138 2 MSA Mini 10.0000 4,130.00 4,130.00 0.00 0.00 140 Ballot boxes 10.0000 5,295.00 5,295.00 0.00 0.00 142 Hot water 10.0000 32,612.00 32,612.00 0.00 0.00 Sorted: General - category Financial 04/01/2021 - 03/31/2022 00-0000000 TOWNSHIP OF COOPER - #2540 [2540]6/14/2022 04/01/2021 - 03/31/2022 Depreciation Expense 8:51:36 AM 2/8/2011 SL /FM 0.00 32,612.00 Page 1 of 4 2/8/2010 SL /FM 0.00 4,130.00 11/8/2010 SL /FM 0.00 5,295.00 9/14/2009 SL /FM 0.00 6,041.00 11/18/2009 SL /FM 0.00 18,876.00 7/13/2009 SL /FM 0.00 7,552.00 7/13/2009 SL /FM 0.00 15,300.00 9/30/2008 SL /FM 0.00 7,703.00 5/31/2008 SL /FM 0.00 13,637.00 3/9/2009 SL /FM 0.00 2,027.00 2/9/2009 SL /FM 0.00 18,063.00 1/14/2008 SL /FM 0.00 17,884.00 2/26/2008 SL /FM 0.00 4,750.00 10/12/2007 SL /FM 0.00 20,000.00 1/14/2008 SL /FM 2,533.33 36,099.95 12/29/2006 SL /FM 0.00 5,529.00 3/12/2007 SL /FM 0.00 7,916.00 2/14/2007 SL /FM 0.00 6,370.00 6/5/2006 SL /FM 0.00 4,495.00 4/1/2002 SL /FM 0.00 1,200.00 10/31/2005 SL /FM 0.00 9,700.00 4/1/1989 SL /FM 0.00 1,562.00 5/1/2001 SL /FM 0.00 3,775.00 10/1/2003 SL /FM 0.00 3,410.00 3/1/2004 SL /FM 0.00 9,228.00 8/1/2003 SL /FM 0.00 1,700.00 8/1/2003 SL /FM 0.00 5,000.00 5/1/2002 SL /FM 0.00 32,304.00 4/1/2003 SL /FM 0.00 58,000.00 4/1/2001 SL /FM 0.00 20,000.00 6/1/2001 SL /FM 0.00 4,500.00 Equipment 6/1/1998 SL /FM 0.00 1,199.00 3/1/2001 SL /FM 0.00 17,795.00 Computer Software 1/12/2009 SL /FM 0.00 19,625.00 Subtotal: Computer Software 0.00 19,625.00 10/1/1987 SL /FM 10,150.00 350,175.00 Subtotal: Commercial Property 12,386.70 428,060.85 8/1/1987 SL /FM 900.00 31,200.00 10/1/1987 SL /FM 678.75 23,416.88 Commercial Property 8/1/1986 SL /FM 182.95 6,525.22 1/1/1987 SL /FM 475.00 16,743.75 4/12/2019 SL /N/A 3,412.00 10,236.00 Subtotal: Automobile 6,071.50 30,625.50 Total Depreciation Net Book Value Automobile 8/1/2014 SL /FM 2,659.50 20,389.50 Sorted: General - category Financial 04/01/2021 - 03/31/2022 Date In Service Method / Conv. Cost / Other Basis Beg. Accum. Depreciation Current Depreciation Disposition Expense 00-0000000 TOWNSHIP OF COOPER - #2540 [2540]6/14/2022 04/01/2021 - 03/31/2022 Depreciation Expense 8:51:36 AM System No. S Description Life 143 Electrical/Lamps 10.0000 35,575.00 35,575.00 0.00 0.00 144 Envalope work 10.0000 10,486.00 10,486.00 0.00 0.00 146 4 sets of turn- 10.0000 6,047.00 6,047.00 0.00 0.00 157 John Deere X50 10.0000 6,450.00 6,450.00 0.00 0.00 159 Payne 3 ton A/C 10.0000 3,980.00 3,615.17 0.00 0.00 167 Sign - Cooper 10.0000 3,800.00 3,293.33 0.00 126.67 169 9 Portable VHF 7.0000 12,604.00 12,604.00 0.00 0.00 178 Generator for 10.0000 13,006.00 7,911.98 0.00 3,793.42 179 BS&A Cemetery 5.0000 2,690.00 2,690.00 0.00 0.00 180 Midrange PC 3.0000 3,127.00 3,127.00 0.00 0.00 183 Ricoh Color 10.0000 8,039.00 4,756.41 0.00 2,478.69 184 Avaya Phone 10.0000 11,492.00 6,129.07 0.00 4,213.73 187 Furnance at Fire 10.0000 3,055.00 1,603.88 0.00 1,145.62 188 Furnace at 10.0000 2,580.00 1,354.50 0.00 967.50 194 ELECTION 5.0000 46,826.00 31,997.77 0.00 5,463.03 195 Elite Rescue - 5.0000 1,773.00 975.15 0.00 443.25 196 Furnace - Old 10.0000 3,640.00 546.00 0.00 2,730.00 200 Rescue One Pro 10.0000 7,635.00 1,399.75 0.00 5,471.75 201 Custom Trailer - 10.0000 7,050.00 1,175.00 0.00 5,170.00 203 3000 Gal, 22oz 7.0000 1,834.00 240.17 0.00 1,331.83 204 Tempest VS-1.2 7.0000 4,778.00 0.00 0.00 4,095.43 206 Install Door, and 15.0000 4,415.00 196.22 0.00 3,924.45 207 New LED 15.0000 8,995.00 349.81 0.00 8,045.52 208 Server 5501 7.0000 4,930.00 234.76 0.00 3,990.95 210 Kawasaki Boat 7.0000 4,612.00 0.00 0.00 4,227.67 211 PPV Blower 7.0000 5,059.00 0.00 0.00 4,998.77 212 Thermal Camera 7.0000 22,857.00 0.00 0.00 22,312.78 213 Mobile 4 Pack 7.0000 3,122.00 0.00 0.00 3,084.83 214 Elkhart NFPA 7.0000 4,940.00 0.00 0.00 4,881.19 660,950.00 543,877.59 0.00 94,797.13 168 Vinyl Flooring at 10.0000 10,659.00 8,882.50 0.00 710.60 10,659.00 8,882.50 0.00 710.60 83 2.5 ACRES 0.0000 9,006.00 0.00 0.00 9,006.00 91 G AVE & MT 0.0000 25,000.00 0.00 0.00 25,000.00 100 LAND 0.0000 3,500.00 0.00 0.00 3,500.00 125 Parcels G&H 0.0000 25,106.00 0.00 0.00 25,106.00 160 Land East 0.0000 15,000.00 0.00 0.00 15,000.00 161 Land (Parking 0.0000 25,800.00 0.00 0.00 25,800.00 192 LAND - 6159 N 0.0000 53,114.00 0.00 0.00 53,114.00 156,526.00 0.00 0.00 156,526.00 65 WEST COOPER 20.0000 19,955.00 19,955.00 0.00 0.00 68 NEW WELL @ 20.0000 3,610.00 3,594.96 0.00 0.00 70 DEMOLISH 20.0000 4,500.00 4,500.00 0.00 0.00 76 CONSUMERS 20.0000 3,000.00 3,000.00 0.00 0.00 System No. S Description Life 79 COMPLEX 40.0000 19,125.00 11,355.58 0.00 7,291.29 Total Depreciation Net Book Value Land Improvements 7/1/1997 SL /FM 478.13 11,833.71 Sorted: General - category Financial 04/01/2021 - 03/31/2022 Date In Service Method / Conv. Cost / Other Basis Beg. Accum. Depreciation Current Depreciation Disposition Expense 00-0000000 TOWNSHIP OF COOPER - #2540 [2540]6/14/2022 04/01/2021 - 03/31/2022 Depreciation Expense 8:51:36 AM 1/1/1988 SL /FM 0.00 3,000.00 Page 2 of 4 5/1/2001 SL /FM 15.04 3,610.00 6/1/1986 SL /N/A 0.00 4,500.00 Subtotal: Land 0.00 0.00 Land Improvements 6/1/1994 SL /FM 0.00 19,955.00 12/12/2011 No Calc /N/A 0.00 0.00 2/22/2018 No Calc /N/A 0.00 0.00 11/1/2007 No Calc /N/A 0.00 0.00 8/19/2011 No Calc /N/A 0.00 0.00 8/1/1991 No Calc /N/A 0.00 0.00 8/1/2002 No Calc /N/A 0.00 0.00 Subtotal: Furniture & Fixtures 1,065.90 9,948.40 Land 1/1/1989 No Calc /N/A 0.00 0.00 Subtotal: Equipment 22,275.28 566,152.87 Furniture & Fixtures 12/10/2012 SL /FM 1,065.90 9,948.40 3/17/2022 SL /FM 37.17 37.17 3/31/2022 SL /FM 58.81 58.81 3/31/2022 SL /FM 60.23 60.23 2/3/2022 SL /FM 544.22 544.22 11/26/2020 SL /N/A 704.29 939.05 9/30/2021 SL /FM 384.33 384.33 8/6/2020 SL /N/A 294.33 490.55 8/20/2020 SL /N/A 599.67 949.48 4/30/2020 SL /N/A 262.00 502.17 3/18/2021 SL /N/A 682.57 682.57 5/30/2019 SL /N/A 763.50 2,163.25 8/12/2019 SL /N/A 705.00 1,880.00 7/12/2018 SL /N/A 354.60 1,329.75 9/19/2019 SL /N/A 364.00 910.00 1/11/2016 SL /FM 258.00 1,612.50 10/19/2017 SL /N/A 9,365.20 41,362.97 12/14/2015 SL /FM 1,149.20 7,278.27 1/11/2016 SL /FM 305.50 1,909.38 2/8/2016 SL /FM 0.00 3,127.00 5/18/2015 SL /FM 803.90 5,560.31 3/9/2015 SL /FM 1,300.60 9,212.58 8/10/2015 SL /FM 0.00 2,690.00 8/13/2012 SL /FM 380.00 3,673.33 5/31/2012 SL /FM 0.00 12,604.00 4/22/2011 SL /FM 0.00 6,450.00 3/15/2012 SL /FM 364.83 3,980.00 2/8/2011 SL /FM 0.00 10,486.00 12/13/2010 SL /FM 0.00 6,047.00 Total Depreciation Net Book Value Equipment 2/8/2011 SL /FM 0.00 35,575.00 Date In Service Method / Conv. Cost / Other Basis Beg. Accum. Depreciation Current Depreciation Disposition Expense 87 ASPHALT REAR 15.0000 3,271.00 3,271.00 0.00 0.00 92 SOUTH 20.0000 8,000.00 8,000.00 0.00 0.00 94 PAVING TUSTIN 15.0000 1,925.00 1,925.00 0.00 0.00 99 PARKING LOT 15.0000 6,635.00 6,635.00 0.00 0.00 185 86 feet of 3 ft 15.0000 2,432.00 905.23 0.00 1,364.64 197 FLAGPOLE - 10.0000 1,235.00 195.54 0.00 915.96 198 FLAGPOLE - 10.0000 1,355.00 214.54 0.00 1,004.96 205 Electrical 15.0000 6,411.00 178.08 0.00 5,805.52 209 Twshp Digital 15.0000 27,660.00 0.00 0.00 27,045.33 109,114.00 63,729.93 0.00 43,427.70 77 AMERITECH 15.0000 6,969.00 6,969.00 0.00 0.00 80 FLOORING IN 20.0000 4,632.00 4,632.00 0.00 0.00 88 REMODEL 40.0000 8,665.00 6,498.90 0.00 1,949.47 89 CENTER 20.0000 1,070.00 1,070.00 0.00 0.00 90 OIL 40.0000 2,000.00 1,500.00 0.00 450.00 93 TWP HALL & 40.0000 15,653.00 11,087.68 0.00 4,173.99 97 9 NEW DOOR 10.0000 2,100.00 2,100.00 0.00 0.00 103 SECURITY 20.0000 1,610.00 1,428.88 0.00 100.62 104 LIGHTS ON D 20.0000 26,560.00 23,240.00 0.00 1,992.00 116 NEW 20.0000 4,368.00 3,239.60 0.00 910.00 130 Cemetery 40.0000 67,501.00 21,094.12 0.00 44,719.35 141 Township Hall 15.0000 17,373.00 11,678.52 0.00 4,536.28 145 Fire Station Roof 15.0000 10,987.00 7,629.89 0.00 2,624.64 156 Township Hall 15.0000 17,373.00 11,388.97 0.00 4,825.83 158 4' chainlink 15.0000 3,242.00 1,999.20 0.00 1,026.67 162 6' chainlink 15.0000 3,242.00 1,999.20 0.00 1,026.67 173 New Roof on 15.0000 3,609.00 1,824.55 0.00 1,543.85 176 Customized 20.0000 3,062.00 1,058.94 0.00 1,849.96 177 Privacy Fence 15.0000 3,656.00 1,665.49 0.00 1,746.78 186 Concrete Drive - 15.0000 9,718.00 3,617.27 0.00 5,452.86 191 REROOF 20.0000 15,158.00 2,842.13 0.00 11,557.97 193 NEW WELL AT 20.0000 4,066.00 694.61 0.00 3,168.09 202 D Riverview Drive 50.0000 918,049.00 10,710.57 0.00 0.00 1,150,663.00 139,969.52 0.00 93,655.03 9 OFFICE 10.0000 1,357.63 1,357.63 0.00 0.00 12 NEW WORK 10.0000 1,033.14 1,033.14 0.00 0.00 120 2 HP SB 6510B 3.0000 3,293.00 3,293.00 0.00 0.00 172 (2)File Cabinets 10.0000 7,961.00 6,302.46 0.00 862.44 13,644.77 11,986.23 0.00 862.44 61 2005 CHEVY X- 20.0000 28,665.00 23,051.44 0.00 4,180.31 105 ELECTION 10.0000 2,500.00 2,500.00 0.00 0.00 110 TOYNE 15.0000 268,158.00 268,158.00 0.00 0.00 189 2015 Ford 10.0000 34,579.00 20,459.24 0.00 10,661.86 System No. S Description Life 190 2016 Pierce 900 15.0000 455,913.00 136,773.90 0.00 288,744.90 789,815.00 450,942.58 0.00 303,587.07 3,467,179.77 1,679,241.50 0.00 791,062.62 Subtotal: Truck 35,285.35 486,227.93 Grand Totals: 107,898.20 1,787,139.70 Total Depreciation Net Book Value Truck 10/5/2016 SL /FM 30,394.20 167,168.10 Sorted: General - category Financial 04/01/2021 - 03/31/2022 Date In Service Method / Conv. Cost / Other Basis Beg. Accum. Depreciation Current Depreciation Disposition Expense 00-0000000 TOWNSHIP OF COOPER - #2540 [2540]6/14/2022 04/01/2021 - 03/31/2022 Depreciation Expense 8:51:36 AM 5/11/2015 SL /FM 3,457.90 23,917.14 Page 3 of 4 8/1/2004 SL /FM 0.00 2,500.00 3/30/2006 SL /FM 0.00 268,158.00 Subtotal: Office Equipment 796.10 12,782.33 Truck 3/1/2005 SL /FM 1,433.25 24,484.69 3/10/2008 SL /FM 0.00 3,293.00 5/13/2013 SL /FM 796.10 7,098.56 Office Equipment 5/1/2001 SL /FM 0.00 1,357.63 2/2/2002 SL /FM 0.00 1,033.14 8/20/2020 SL /N/A 18,360.98 29,071.55 Subtotal: Leasehold Improvements 28,061.00 168,030.52 6/29/2017 SL /N/A 757.90 3,600.03 11/2/2017 SL /N/A 203.30 897.91 6/13/2014 SL /FM 243.73 1,909.22 9/14/2015 SL /FM 647.87 4,265.14 9/17/2013 SL /FM 240.60 2,065.15 5/21/2014 SL /FM 153.10 1,212.04 1/9/2012 SL /FM 216.13 2,215.33 1/9/2012 SL /FM 216.13 2,215.33 11/8/2010 SL /FM 732.47 8,362.36 6/15/2011 SL /FM 1,158.20 12,547.17 10/31/2008 SL /FM 1,687.53 22,781.65 3/15/2011 SL /FM 1,158.20 12,836.72 10/1/2003 SL /FM 1,328.00 24,568.00 6/15/2006 SL /FM 218.40 3,458.00 2/1/2001 SL /FM 0.00 2,100.00 7/1/2003 SL /FM 80.50 1,509.38 4/1/1991 SL /FM 50.00 1,550.00 12/1/1992 SL /FM 391.33 11,479.01 4/1/1991 SL /FM 216.63 6,715.53 4/1/1991 SL /FM 0.00 1,070.00 Leasehold Improvements 5/1/1999 SL /FM 0.00 6,969.00 5/1/1998 SL /FM 0.00 4,632.00 12/23/2021 SL /FM 614.67 614.67 Subtotal: Land Improvements 1,956.37 65,686.30 9/5/2019 SL /N/A 135.50 350.04 10/29/2020 SL /N/A 427.40 605.48 9/28/2015 SL /FM 162.13 1,067.36 9/5/2019 SL /N/A 123.50 319.04 9/1/1993 SL /FM 0.00 1,925.00 8/1/2002 SL /FM 0.00 6,635.00 6/1/1990 SL /FM 0.00 3,271.00 6/1/1992 SL /FM 0.00 8,000.00 Page 4 of 4 Charter Township of Cooper Government Wide Adjustments For the Year Ended March 31, 2022 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Deferred Deferred Inflows Program Wide Sheet Beginning Additions Disposals Depr Exp.Beginning Reductions Interest OPEB Outflow Inflow SA Interest Revenue Statement ASSETS Cash $5,425,076 -------------5,425,076 Receivables 275,322 -------------275,322 Prepaid expenses 21,085 -------------21,085 Deferred outflow ---------10,210 ----10,210 Capital assets - net -1,719,688 68,250 (888,977)(107,898)---------791,063 Total Assets 5,721,483 1,719,688 68,250 (888,977)(107,898)----10,210 ----6,522,756 LIABILITIES Accounts payable 42,791 -------------42,791 Net OPEB liability --------(84,950)-----(84,950) Unearned revenue 581,515 581,515 Deferred inflow ----------14,861 ---14,861 Long-term Debt -----135,000 (135,000)--------LTD Total Liabilities 624,306 ----135,000 (135,000)-(84,950)-14,861 ---554,217 DEFERRED INFLOWS Unavailable SA 4,206 ----------(4,206)--- Unavailable Interest 6,800 -----------(6,800)-- Total Deferred inflows 11,006 ----------(4,206)(6,800)-- NET ASSETS Invested in capital assets -1,719,688 68,250 (888,977)(107,898)---------791,063 Restricted - public safety 54,316 -------------54,316 Restricted - public works 139,994 ----------4,206 --144,200 Restricted - debt service --------------- Unrestricted 4,891,861 ----(135,000)135,000 -84,950 10,210 (14,861)-6,800 -4,978,960 Total Net Assets 5,086,171 1,719,688 68,250 (888,977)(107,898)(135,000)135,000 -84,950 10,210 (14,861)4,206 6,800 -5,968,539 ------------- REVENUES: Taxes $270,667 -------------270,667 Tax State grants 1,115,955 ------------(2,412)1,113,543 SRS Licenses and permits 135,097 -------------135,097 CATV Chgs - general govt Charges for services 373,614 ------------(373,614)-Trailer 456 459 General government -------------165,739 165,739 Tax admin 120,947 113,921 Public safety --------722 722 Summer tax fee 11,000 11,013 Public works -------------465,142 465,142 Cemetery 32,050 26,887 Community and economic development -------------31,750 31,750 Rentals -- Interest ---------------Other revenue 1,286 21,632 Operating grants and contributions 165,739 173,912 General government 4,928 4,928 PPT Public safety --------------- Public works -------------10,214 10,214 Capital grants and contributions Chgs - public safety General government ---------------Other revenue 722 - Public safety --------------- Interest and rentals --------------- Interest (16,207)-----------6,800 -(9,407)INT Chgs- public works SA interest - Cap Pro ---------------St lights 83,670 79,032 SA interest - Debt ---------------Connection fees 176,689 174,546 Rentals ---------------Recycling 204,703 185,733 Other -SA - Interst 80 1,285 SA-W&A 1,682 ----------(1,402)(200)(80)-465,142 440,596 SA-Debt --------------- SA-St Lights 83,670 ------------(83,670)-Chgs - econ. Develop SA-Recycling 204,703 ------------(204,703)-Planning/zone 28,450 20,616 Other 14,016 ------------(14,016)-Land division 3,300 2,300 Total revenues 2,183,197 ----------(1,402)6,600 -2,188,395 Other revenue -- EXPENDITURES:31,750 22,916 General government 785,422 -4,693 -44,407 ---(6,702)5,318 (8,034)---825,104 Chgs - Debt Service Interest Public safety 340,308 -(15,431)-43,772 ---------368,649 SA - Interst -2,338 Public works 478,738 ---19,719 ---------498,457 Community Economic Development 38,873 -------------38,873 Capital outlay 57,512 -(57,512)------------Operating grants - public safety Debt service:--Fire -28,000 Principal 135,000 -----(135,000)-------- OTHER FINANCING SOURCES (USES):Interest 1,323 ------(1,100)------223 Operating grants - public works Transfer to local government ---888,977 ----------888,977 Metro 10,214 10,490 Transfers in 178,600 ------------(178,600)-PFAS grant -184,854 Transfers out (178,600)------------178,600 -10,214 195,344 Total 1,837,176 -(68,250)888,977 107,898 -(135,000)(1,100)(6,702)5,318 (8,034)---2,620,283 NET CHANGES IN FUND BALANCES 346,021 -68,250 (888,977)(107,898)-135,000 1,100 6,702 (5,318)8,034 (1,402)6,600 -(431,888) FUND BALANCES - BEGINNING FUND BALANCES - ENDING 4,740,150 1,719,688 ---(135,000)-(1,100)78,248 15,528 (22,895)5,608 200 -6,400,427 5,086,171 1,719,688 68,250 (888,977)(107,898)(135,000)135,000 -84,950 10,210 (14,861)4,206 6,800 -5,968,539 --------------- Capital Assets 791,063 Debt - Charter Township of Cooper Government Wide Adjustments For the Year Ended March 31, 201 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Deferred Deferred Inflows Program Wide Sheet Beginning Additions Disposals Depr Exp.Beginning Reductions Interest OPEB Outflow Inflow SA Interest Revenue Statement ASSETS Cash $4,538,413 -------------4,538,413 Receivables 247,148 -------------247,148 Prepaid expenses 13,313 -------------13,313 Deferred outflow ---------15,528 ----15,528 Capital assets - net -2,017,636 73,208 (243,491)(127,665)---------1,719,688 Total Assets 4,798,874 2,017,636 73,208 (243,491)(127,665)----15,528 ----6,534,090 LIABILITIES Accounts payable 52,916 ------1,100 ------54,016 Net OPEB liability --------(78,248)-----(78,248) Deferred inflow ----------22,895 ---22,895 Long-term Debt -----270,000 (135,000)-------135,000 LTD Total Liabilities 52,916 ----270,000 (135,000)1,100 (78,248)-22,895 ---133,663 DEFERRED INFLOWS Unavailable SA 5,608 ----------(5,608)--- Unavailable Interest 200 -----------(200)-- Total Deferred inflows 5,808 ----------(5,608)(200)-- NET ASSETS Invested in capital assets -2,017,636 73,208 (243,491)(127,665)---------1,719,688 Restricted - public safety 55,172 -------------55,172 Restricted - public works 125,960 ----------5,608 --131,568 Restricted - debt service 7,607 ----(7,607)--------- Unrestricted 4,551,411 ----(262,393)135,000 (1,100)78,248 15,528 (22,895)-200 -4,493,999 Total Net Assets 4,740,150 2,017,636 73,208 (243,491)(127,665)(270,000)135,000 (1,100)78,248 15,528 (22,895)5,608 200 -6,400,427 ------------- REVENUES: Taxes $377,063 ------------(113,921)263,142 Tax State grants 973,985 ------------(38,490)935,495 SRS Licenses and permits 159,385 ------------(21,075)138,310 CATV Chgs - general govt Charges for services 393,992 ----------5,608 -(399,600)-Trailer 459 456 General government -------------173,912 173,912 Tax admin 113,921 101,393 Public safety ----------Summer tax fee 11,013 10,995 Public works -------------440,596 440,596 Cemetery 26,887 21,127 Community and economic development -------------22,916 22,916 Rentals -2,370 Interest -------------2,338 2,338 Other revenue 21,632 26,531 Operating grants and contributions 173,912 162,872 Public safety -------------28,000 28,000 Public works -------------195,344 195,344 Capital grants and contributions Chgs - public safety General government ---------------Other revenue -- Public safety --------------- Interest and rentals --------------- Interest 39,880 -----------(10,300)-29,580 INT Chgs- public works SA interest - Cap Pro 1,285 ------------(1,285)-St lights 79,032 75,919 SA interest - Debt 3,338 -----------(1,000)(2,338)-Connection fees 174,546 123,130 Rentals ---------------Recycling 185,733 170,153 Other -SA - Interst 1,285 119 SA-W&A 618 ----------(618)---440,596 369,321 SA-Debt 75,162 ----------(75,162)--- SA-St Lights 79,032 ------------(79,032)-Chgs - econ. Develop SA-Recycling 185,733 ------------(185,733)-Planning/zone 20,616 10,975 Other 21,632 ------------(21,632)-Land division 2,300 2,950 Total revenues 2,311,105 ----------(70,172)(11,300)-2,229,633 Other revenue -- EXPENDITURES:22,916 13,925 General government 729,233 -(4,930)531 50,469 ---(121,431)28,544 20,743 --22,081 725,240 Chgs - Debt Service Interest Public safety 301,026 -(6,612)-59,191 --------14,717 368,322 SA - Interst 2,338 5,097 Public works 702,395 -(41,845)-18,005 ---------678,555 Community Economic Development 32,265 -------------32,265 Capital outlay 56,619 -(19,821)----------(36,798)-Operating grants - public safety Debt service:--Fire 28,000 2,396 Principal 135,000 -----(135,000)-------- OTHER FINANCING SOURCES (USES):Interest 3,954 ------(1,100)------2,854 Operating grants - public works Transfer to local government ---242,960 -------500,000 --742,960 Metro 10,490 9,537 Transfers in 81,143 ------------(81,143)-PFAS grant 184,854 - Transfers out (81,143)------------81,143 -195,344 9,537 Total 1,960,492 -(73,208)243,491 127,665 -(135,000)(1,100)(121,431)28,544 20,743 500,000 --2,550,196 NET CHANGES IN FUND BALANCES 350,613 -73,208 (243,491)(127,665)-135,000 1,100 121,431 (28,544)(20,743)(570,172)(11,300)-(320,563) FUND BALANCES - BEGINNING FUND BALANCES - ENDING 4,389,537 2,017,636 ---(270,000)-(2,200)(43,183)44,072 (2,152)575,780 11,500 -6,720,990 4,740,150 2,017,636 73,208 (243,491)(127,665)(270,000)135,000 (1,100)78,248 15,528 (22,895)5,608 200 -6,400,427 --------------- Capital Assets 1,719,688 Debt (135,000) Charter Township of Cooper CONVERSION WORKSHEET For the Year Ended March 31, 2020 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Deferred Deferred Inflows Program Wide Sheet Beginning Additions Depr Exp.Beginning Reductions Interest OPEB Outflow Inflow SA Interest Revenue Statement ASSETS Cash $4,233,322 ----------4,233,322 Current Noncurrent Total Receivables 816,967 ----------816,967 SA 75,800.00 512,519.00 588,319.00 C-1 Prepaid expenses 38,347 ----------38,347 SA Interest 1,000.00 -1,000.00 C-1 Deferred outflow 44,072 44,072 Other 2,118.00 2,118.00 C-2 Capital assets - net -1,208,064 931,239 (121,667)-------2,017,636 State Shared 153,899.00 -153,899.00 C-2 Total Assets 5,088,636 1,208,064 931,239 (121,667)----44,072 ----7,150,344 FF 34,312.00 -34,312.00 C-2 Tax 11,024.00 -11,024.00 10-1 LIABILITIES Interest 15,400.00 -15,400.00 B-1 Accounts payable 111,819 -----2,200 ----114,019 SA ST/Rec 10,895.00 -10,895.00 10-1 Net OPEB liability -------43,183 ---43,183 304,448.00 512,519.00 816,967.00 Deferred inflow 2,152 2,152 Long-term Debt ----405,000 (135,000)-----270,000 LTD FS - Total Liabilities 111,819 ---405,000 (135,000)2,200 43,183 -2,152 ---429,354 DEFERRED INFLOWS Unavailable SA 575,780 -------(575,780)--- Unavailable Interest 11,500 --------(11,500)-- Total Deferred inflows 587,280 -------(575,780)(11,500)-- NET ASSETS Invested in capital assets -1,208,064 931,239 (121,667)-------2,017,636 Restricted - public safety 55,172 ----------55,172 Restricted - public works 114,738 ----------114,738 Restricted - debt service 36,918 ---(249,377)136,297 --75,162 1,000 -- Unrestricted 4,182,709 ---(155,623)(1,297)(2,200)(43,183)44,072 (2,152)500,618 10,500 -4,533,444 Total Net Assets 4,389,537 1,208,064 931,239 (121,667)(405,000)135,000 (2,200)(43,183)44,072 (2,152)575,780 11,500 -6,720,990 ------------ REVENUES: Taxes $356,722 ---------(101,393)255,329 Tax State grants 957,297 ---------(15,763)941,534 SRS Licenses and permits 150,379 ---------(11,431)138,948 CATV Chgs - general govt Charges for services 158,202 ---------(158,202)-Trailer 456 General government ----------162,872 162,872 Tax admin 101,393 Public safety ------------Summer tax fee 10,995 Public works ----------369,321 369,321 Cemetery 21,127 Community and economic development ----------13,925 13,925 Rentals 2,370 Interest ----------5,097 5,097 Other revenue 26,531 Operating grants and contributions 162,872 Public works ----------9,537 9,537 Public safety -- Capital grants and contributions Public Safety ----------2,396 2,396 Chgs - public safety General government -- Interest and rentals ------------Ordinance fines - Interest 83,347 --------6,600 -89,947 INT Other revenue - SA interest - Cap Pro 119 ---------(119)-- SA interest - Debt 7,097 --------(2,000)(5,097)- Rentals 2,370 ---------(2,370)-Chgs- public works Other -St lights 75,919 SA-W&A 1,771 -------(1,771)---Connection fees 123,130 SA-Debt 76,018 -------(76,018)---Recycling 170,153 SA-St Lights 75,919 ---------(75,919)-SA - Interst 119 SA-Recycling 170,153 ---------(170,153)-Other revenue - KABA Settlement ------------369,321 Other 22,701 ---------(22,701)- Total revenues 2,062,095 -------(77,789)4,600 -1,988,906 Chgs - econ. Develop Planning/zone 10,975 EXPENDITURES:Land division 2,950 General government 746,130 -4,131 51,462 ---(283,344)(13,994)(548)---503,837 Other revenue - Public safety 289,617 -1,068 62,698 -------353,383 13,925 Public works 1,347,615 -(876,204)7,507 -------478,918 Community Economic Development 46,674 -19,765 --------66,439 Chgs - Debt Service Interest Capital outlay 79,999 -(79,999)---------SA - Interst 5,097 Debt service:-- Principal 135,000 ----(135,000)------ Interest 6,607 -----(1,100)----5,507 Operating grants - public works OTHER FINANCING SOURCES (USES):Metro 9,537 Transfers in 40,000 ---------(40,000)- Transfers out (40,000)---------40,000 - Total 2,651,642 -(931,239)121,667 -(135,000)(1,100)(283,344)(13,994)(548)---1,408,084 Fire 2,396 NET CHANGES IN FUND BALANCES (589,547)-931,239 (121,667)-135,000 1,100 283,344 13,994 548 (77,789)4,600 -580,822 FUND BALANCES - BEGINNING 4,979,084 1,208,064 --(405,000)-(3,300)(326,527)30,078 (2,700)653,569 6,900 -6,140,168 FUND BALANCES - ENDING 4,389,537 1,208,064 931,239 (121,667)(405,000)135,000 (2,200)(43,183)44,072 (2,152)575,780 11,500 -6,720,990 -------------- Capital Assets 2,017,636 Debt (270,000) Charter Township of Cooper CONVERSION WORKSHEET For the Year Ended March 31, 2019 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Deferred Deferred Inflows Program Wide Sheet Beginning Additions Depr Exp.Beginning Reductions Interest OPEB Outflow Inflow SA Interest Revenue Statement ASSETS Cash $4,811,877 ----------4,811,877 Current Noncurrent Total Receivables 889,116 ----------889,116 SA 76,800.00 587,410.00 664,210.00 C-1 Prepaid expenses 14,205 ----------14,205 SA Interest 3,000.00 -3,000.00 C-1 Deferred outflow 30,078 30,078 Capital assets - net -1,330,491 1,773 (124,200)-------1,208,064 State Shared 141,448.00 -141,448.00 C-2 Total Assets 5,715,198 1,330,491 1,773 (124,200)----30,078 ----6,953,340 FF 35,275.00 -35,275.00 C-2 Tax 11,844.00 -11,844.00 10-1 LIABILITIES Interest 21,800.00 -21,800.00 B-1 Accounts payable 75,645 -----3,300 ----78,945 SA ST/Rec 11,539.00 -11,539.00 10-1 Net OPEB liability -------326,527 ---326,527 301,706.00 587,410.00 889,116.00 Deferred inflow 2,700 2,700 Long-term Debt ----540,000 (135,000)-----405,000 LTD FS - Total Liabilities 75,645 ---540,000 (135,000)3,300 326,527 -2,700 ---813,172 DEFERRED INFLOWS Unavailable SA 653,569 -------(653,569)--- Unavailable Interest 6,900 --------(6,900)-- Total Deferred inflows 660,469 -------(653,569)(6,900)-- NET ASSETS Invested in capital assets -1,330,491 1,773 (124,200)-------1,208,064 Restricted - public safety 55,352 ----------55,352 Restricted - public works 105,559 ----------105,559 Restricted - debt service 95,197 ---(379,688)130,311 --151,180 3,000 -- Unrestricted 4,722,976 ---(160,312)4,689 (3,300)(326,527)30,078 (2,700)502,389 3,900 -4,771,193 Total Net Assets 4,979,084 1,330,491 1,773 (124,200)(540,000)135,000 (3,300)(326,527)30,078 (2,700)653,569 6,900 -6,140,168 ------------ REVENUES: Taxes $338,759 ---------(97,535)241,224 Tax State grants 927,209 ---------(30,937)896,272 SRS Licenses and permits 161,025 ---------(19,282)141,743 CATV Chgs - general govt Charges for services 78,697 ---------(78,697)-Trailer 456 General government ----------148,101 148,101 Tax admin 97,535 Public safety ----------10,627 10,627 Summer tax fee 11,048 Public works ----------260,173 260,173 Cemetery 29,414 Community and economic development ----------14,700 14,700 Rentals 3,595 Interest ----------17,778 17,778 Other revenue 6,053 Operating grants and contributions 148,101 Public works ----------9,437 9,437 Public safety 17,518 17,518 Capital grants and contributions Public Safety ------------Chgs - public safety General government -- Interest and rentals ------------Ordinance fines 10,627 Interest 95,856 --------(8,700)-87,156 INT Other revenue - SA interest - Cap Pro 243 ---------(243)-10,627 SA interest - Debt 14,778 --------3,000 (17,778)- Rentals 3,595 ---------(3,595)-Chgs- public works Other -St lights 72,561 SA-W&A 1,079 -------(1,079)---Connection fees 31,735 SA-Debt 77,771 -------(77,771)---Recycling 155,634 SA-St Lights 72,561 ---------(72,561)-SA - Interst 243 SA-Recycling 155,634 ---------(155,634)-Other revenue - KABA Settlement ------------260,173 Other 2,072 ---------(2,072)- Total revenues 1,929,279 -------(78,850)(5,700)-1,844,729 Chgs - econ. Develop Planning/zone 8,200 EXPENDITURES:Land division 6,500 General government 711,287 -5,641 50,432 ---51,505 (30,078)2,700 ---791,487 Other revenue - Public safety 290,260 -19,903 66,261 -------376,424 14,700 Public works 452,214 --7,507 -------459,721 Community Economic Development 62,495 ----------62,495 Chgs - Debt Service Interest Capital outlay 27,317 -(27,317)---------SA - Interst 17,778 Debt service:-- Principal 135,000 ----(135,000)------ Interest 9,254 -----(1,100)----8,154 Operating grants - public works OTHER FINANCING SOURCES (USES):Metro 9,437 Transfers in 30,000 ---------(30,000)- Transfers out (30,000)---------30,000 - Total 1,687,827 -(1,773)124,200 -(135,000)(1,100)51,505 (30,078)2,700 ---1,698,281 NET CHANGES IN FUND BALANCES 241,452 -1,773 (124,200)-135,000 1,100 (51,505)30,078 (2,700)(78,850)(5,700)-146,448 FUND BALANCES - BEGINNING 4,737,632 1,330,491 --(540,000)-(4,400)(275,022)732,419 12,600 -5,993,720 FUND BALANCES - ENDING 4,979,084 1,330,491 1,773 (124,200)(540,000)135,000 (3,300)(326,527)30,078 (2,700)653,569 6,900 -6,140,168 -------------- Capital Assets 1,208,064 Debt (405,000) PY NP 5,950,107.00 Change in Accounting Principle 43,613.00 PY NP As Restated 5,993,720.00 318,635.00 PY OPEB (275,022.00)PY OPEB, per GASB #75 43,613.00 Change in Accounting Principle Charter Township of Cooper CONVERSION WORKSHEET For the Year Ended March 31, 2017 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Inflows Program Wide Sheet Beginning Additions Disposals Depr Exp.Beginning Reductions Interest OPEB SA Interest Revenue Statement ASSETS Cash $4,563,990 -----------4,563,990 Current Noncurrent Total Receivables 954,518 -----------954,518 SA 89,117.00 657,496.00 746,613.00 C-1 Prepaid expenses 7,345 -----------7,345 SA Interest 4,000.00 -4,000.00 C-1 Capital assets - net -1,335,724 119,164 (2,941)(121,456)-------1,330,491 State Shared 136,444.00 -136,444.00 C-2 Total Assets 5,525,853 1,335,724 119,164 (2,941)(121,456)-------6,856,344 FF 35,267.00 -35,267.00 C-2 Tax 11,111.00 -11,111.00 10-1 LIABILITIES Interest 10,400.00 -10,400.00 B-1 Accounts payable 43,202 ------4,400 ----47,602 SA ST/Rec 10,683.00 -10,683.00 10-1 Net OPEB liability --------318,635 ---318,635 297,022.00 657,496.00 954,518.00 Long-term Debt -----675,000 (135,000)-----540,000 LTD FS - Total Liabilities 43,202 ----675,000 (135,000)4,400 318,635 ---906,237 DEFERRED INFLOWS Unavailable SA 732,419 --------(732,419)--- Unavailable Interest 12,600 ---------(12,600)-- Total Deferred inflows 745,019 --------(732,419)(12,600)-- NET ASSETS Invested in capital assets -1,335,724 119,164 (2,941)(121,456)-------1,330,491 Restricted - public safety 56,212 -----------56,212 Restricted - public works 99,632 -----------99,632 Restricted - debt service 146,737 ----(516,488)136,801 --228,950 4,000 -- Unrestricted 4,435,051 ----(158,512)(1,801)(4,400)(318,635)503,469 8,600 -4,463,772 Total Net Assets 4,737,632 1,335,724 119,164 (2,941)(121,456)(675,000)135,000 (4,400)(318,635)732,419 12,600 -5,950,107 ------------- REVENUES: Taxes $331,802 ----------(97,973)233,829 Tax State grants 872,502 ----------(9,419)863,083 SRS Licenses and permits 152,489 ----------(7,781)144,708 CATV Chgs - general govt Charges for services 62,498 ----------(62,498)-Trailer 456 General government -----------139,860 139,860 Tax admin 97,973 Public safety -----------19,175 19,175 Summer tax fee 11,045 Public works -----------234,611 234,611 Cemetery 28,497 Community and economic development -----------9,150 9,150 Rentals - Interest -----------15,915 15,915 Other revenue 1,889 Operating grants and contributions 139,860 Public works -----------9,419 9,419 Capital grants and contributions Public Safety -------------Chgs - public safety General government 42,107 42,107 Interest and rentals -------------Ordinance fines 2,075 Interest 28,371 ---------4,500 -32,871 INT Other revenue 17,100 SA interest - Cap Pro 313 ----------(313)-19,175 SA interest - Debt 17,915 ---------(2,000)(15,915)- Rentals -------------Chgs- public works Other -St lights 72,764 SA-W&A 1,008 --------(1,008)---Connection fees 19,056 SA-Debt 89,439 --------(89,439)---Recycling 142,478 SA-St Lights 72,764 ----------(72,764)-SA - Interst 313 SA-Recycling 142,478 ----------(142,478)-Other revenue - KABA Settlement -------------234,611 Other 18,989 ----------(18,989)- Total revenues 1,790,568 -42,107 ------(90,447)2,500 -1,744,728 Chgs - econ. Develop Planning/zone 5,250 EXPENDITURES:Land division 3,900 General government 654,136 -3,500 -47,731 ---5,950 ---711,317 Other revenue - Public safety 268,182 -4,140 2,941 66,408 -------341,671 9,150 Public works 357,723 -(15,158)-7,317 ----3,234 --353,116 Community Economic Development 73,956 -----------73,956 Chgs - Debt Service Interest Capital outlay 69,539 -(69,539)----------SA - Interst 15,915 Debt service:-- Principal 135,000 -----(135,000)------ Interest 11,885 ------(1,100)----10,785 Operating grants - public works OTHER FINANCING SOURCES (USES):Metro 9,419 Transfers in 50,000 ----------(50,000)- Transfers out (50,000)----------50,000 - Total 1,570,421 -(77,057)2,941 121,456 -(135,000)(1,100)5,950 3,234 --1,490,845 NET CHANGES IN FUND BALANCES 220,147 -119,164 (2,941)(121,456)-135,000 1,100 (5,950)(93,681)2,500 -253,883 FUND BALANCES - BEGINNING 4,517,485 1,335,724 ---(675,000)-(5,500)(312,685)826,100 10,100 -5,696,224 FUND BALANCES - ENDING 4,737,632 1,335,724 119,164 (2,941)(121,456)(675,000)135,000 (4,400)(318,635)732,419 12,600 -5,950,107 ------------- Capital Assets 1,330,491 Debt (540,000) Charter Township of Cooper CONVERSION WORKSHEET For the Year Ended March 31, 2017 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Inflows Program Wide Sheet Beginning Additions Disposals Depr Exp.Beginning Reductions Interest OPEB SA Interest Revenue Statement ASSETS Cash $4,322,419 -----------4,322,419 Current Noncurrent Total Receivables 1,073,346 -----------1,073,346 SA 98,101.37 744,600.72 842,702.09 C-1 Prepaid expenses 10,590 -----------10,590 SA Interest 6,000.00 -6,000.00 C-1 Capital assets - net -995,410 455,913 -(115,599)-------1,335,724 State Shared 144,960.00 -144,960.00 C-2 Total Assets 5,406,355 995,410 455,913 -(115,599)-------6,742,079 FF 36,066.57 -36,066.57 C-2 Tax 24,565.22 -24,565.22 10-1 LIABILITIES Interest 8,700.00 -8,700.00 B-1 Accounts payable 52,670 ------5,500 ----58,170 SA ST/Rec 10,351.80 -10,351.80 10-1 Net OPEB liability --------312,685 ---312,685 328,744.96 744,600.72 1,073,345.68 Long-term Debt -----805,000 (130,000)-----675,000 LTD FS 0.32 Total Liabilities 52,670 ----805,000 (130,000)5,500 312,685 ---1,045,855 DEFERRED INFLOWS Unavailable SA 826,100 --------(826,100)--- Unavailable Interest 10,100 ---------(10,100)-- Total Deferred inflows 836,200 --------(826,100)(10,100)-- NET ASSETS Invested in capital assets -995,410 455,913 -(115,599)-------1,335,724 Restricted - public safety 56,269 -----------56,269 Restricted - public works 86,987 -----------86,987 Restricted - debt service 191,164 ----(666,893)154,105 --321,624 --- Unrestricted 4,183,065 ----(138,107)(24,105)(5,500)(312,685)504,476 10,100 -4,217,244 Total Net Assets 4,517,485 995,410 455,913 -(115,599)(805,000)130,000 (5,500)(312,685)826,100 10,100 -5,696,224 ------------- REVENUES: Taxes $317,517 ----------(88,755)228,762 Tax State grants 843,880 ----------(9,638)834,242 SRS Licenses and permits 156,774 ----------(8,100)148,674 CATV Chgs - general govt Charges for services 71,601 ----------(71,601)-Trailer 460 General government -----------134,390 134,390 Tax admin 88,755 Public safety -----------1,483 1,483 Summer tax fee 11,110 Public works -----------229,279 229,279 Cemetery 27,711 Community and economic development -----------9,650 9,650 Rentals 2,805 Interest -----------20,795 20,795 Other revenue 3,549 Operating grants and contributions 134,390 Public works -----------9,638 9,638 Capital grants and contributions Public Safety -------------Chgs - public safety Interest and rentals -------------Ordinance fines 1,390 Interest 29,527 ---------400 -29,927 INT Other revenue 93 SA interest - Cap Pro 621 ----------(621)-1,483 SA interest - Debt 23,795 ---------(3,000)(20,795)- Rentals 2,805 ----------(2,805)-Chgs- public works Other -St lights 68,475 SA-W&A 942 --------(942)---Connection fees 29,380 SA-Debt 111,529 --------(111,529)---Recycling 129,744 SA-St Lights 68,475 ----------(68,475)-SA - Interst 621 SA-Recycling 129,744 ----------(129,744)-Other revenue 1,059 KABA Settlement 93,593 -----------93,593 229,279 Other 4,701 ----------(4,701)- Total revenues 1,855,504 --------(112,471)(2,600)-1,740,433 Chgs - econ. Develop Planning/zone 6,250 EXPENDITURES:Land division 3,400 General government 718,227 ---47,570 ---11,078 --1,250 778,125 Other revenue - Public safety 281,515 ---61,280 ------650 343,445 9,650 Public works 321,061 ---6,749 ----19,938 --347,748 Community Economic Development 60,077 -----------60,077 Chgs - Debt Service Interest Capital outlay 457,813 -(455,913)--------(1,900)-SA - Interst 20,795 Debt service:-- Principal 130,000 -----(130,000)------ Interest 14,476 ------(1,100)----13,376 Operating grants - public works OTHER FINANCING SOURCES (USES):Metro 9,638 Transfers in 50,000 ----------(50,000)- Transfers out (50,000)----------50,000 - Total 1,983,169 -(455,913)-115,599 -(130,000)(1,100)11,078 19,938 --1,542,771 NET CHANGES IN FUND BALANCES (127,665)-455,913 -(115,599)-130,000 1,100 (11,078)(132,409)(2,600)-197,662 FUND BALANCES - BEGINNING 4,645,150 995,410 ---(805,000)-(6,600)(301,607)958,509 12,700 -5,498,562 * FUND BALANCES - ENDING 4,517,485 995,410 455,913 -(115,599)(805,000)130,000 (5,500)(312,685)826,100 10,100 -5,696,224 ------------- Capital Assets 1,335,724 Debt (675,000) BB - PY Ending 5,842,379.00 PPA - See F-1-1 (343,817.00) BB - Restated 5,498,562.00 * Charter Township of Cooper CONVERSION WORKSHEET For the Year Ended March 31, 2015 Gov'T Gov't Fund Bal Capital Assets Long-term Debt Accrued Deferred Inflows Program Wide Sheet Beginning Additions Disposals Depr Exp.Beginning Reductions Interest OPEB SA Interest Revenue Statement ASSETS Cash $4,463,476 -----------4,463,476 Current Noncurrent Total Receivables 1,168,003 -----------1,168,003 SA 91,700.00 884,982.95 976,682.95 C-1 Prepaid expenses 30,984 -----------30,984 SA Interest 9,000.00 -9,000.00 C-1 Capital assets - net -1,019,635 77,712 (213)(101,724)-------995,410 State Shared 121,519.00 -121,519.00 C-2 Total Assets 5,662,463 1,019,635 77,712 (213)(101,724)-------6,657,873 FF 37,401.87 -37,401.87 C-2 Tax 11,123.93 -11,123.93 10-1 LIABILITIES Interest 3,700.00 -3,700.00 B-1 Accounts payable 46,104 ------6,600 ----52,704 SA ST/Rec 8,575.24 -8,575.24 10-1 Net OPEB liability --------301,607 ---301,607 283,020.04 884,982.95 1,168,002.99 Long-term Debt -----935,000 (130,000)-----805,000 LTD FS 0.01 Total Liabilities 46,104 ----935,000 (130,000)6,600 301,607 ---1,159,311 DEFERRED INFLOWS Unavailable SA 958,509 --------(958,509)--- Unavailable Interest 12,700 ---------(12,700)-- Total Deferred inflows 971,209 --------(958,509)(12,700)-- NET ASSETS Invested in capital assets -1,019,635 77,712 (213)(101,724)-------995,410 Restricted - public works 74,329 -----------74,329 Restricted - debt service 213,802 ----(799,080)132,187 --453,091 --- Unrestricted 4,357,019 ----(135,920)(2,187)(6,600)(301,607)505,418 12,700 -4,428,823 Total Net Assets 4,645,150 1,019,635 77,712 (213)(101,724)(935,000)130,000 (6,600)(301,607)958,509 12,700 -5,498,562 ------------- REVENUES: Taxes $317,298 ----------(91,765)225,533 Tax State grants 794,277 ----------(6,924)787,353 SRS Licenses and permits 157,842 ----------(10,424)147,418 CATV Chgs - general govt Charges for services 67,625 ----------(67,625)-Trailer 503 General government -----------135,202 135,202 Tax admin 91,765 Public safety -----------971 971 Summer tax fee 11,125 Public works -----------217,879 217,879 Cemetery 19,280 Community and economic development -----------15,250 15,250 Rentals 1,935 Interest -----------28,429 28,429 Other revenue 10,594 Operating grants and contributions 135,202 Public works -----------6,924 6,924 Capital grants and contributions Public Safety -----------4,644 4,644 Chgs - public safety Interest and rentals -------------Ordinance fines 971 Interest 26,076 ---------1,600 -27,676 INT Other revenue - SA interest - Cap Pro 588 ----------(588)-971 SA interest - Debt 29,505 --------(76)(1,000)(28,429)- Rentals 1,935 ----------(1,935)-Chgs- public works Other St lights 67,292 SA-W&A 4,030 --------(4,030)---Connection fees 31,420 SA-Debt 89,708 --------(89,708)---Recycling 118,536 SA-St Lights 67,292 ----------(67,292)-SA - Interst 588 SA-Recycling 118,536 ----------(118,536)-Other revenue 43 Fire Contributions 4,644 ----------(4,644)-217,879 Other 11,137 ----------(11,137)- Total revenues 1,690,493 --------(93,814)600 -1,597,279 Chgs - econ. Develop Planning/zone 8,950 EXPENDITURES:Land division 5,800 General government 696,989 -(5,817)213 46,947 ---11,168 --1,885 751,385 Other revenue 500 Public safety 237,873 ---48,031 ------17,642 303,546 15,250 Public works 371,306 ---6,746 -------378,052 Community Economic Development 52,160 -----------52,160 Chgs - Debt Service Interest Capital outlay 91,422 -(71,895)--------(19,527)-SA - Interst 28429 Debt service:-- Principal 130,000 -----(130,000)------ Interest 17,024 ------(1,000)----16,024 Operating grants - public works OTHER FINANCING SOURCES (USES):Metro 6,924 Transfers in 24,233 ----------(24,233)- Transfers out (24,233)----------24,233 -Capital grants - public safety Total 1,596,774 -(77,712)213 101,724 -(130,000)(1,000)11,168 ---1,501,167 Fire Contribution 4,644 NET CHANGES IN FUND BALANCES 93,719 -77,712 (213)(101,724)-130,000 1,000 (11,168)(93,814)600 -96,112 FUND BALANCES - BEGINNING 4,551,431 1,019,635 ---(935,000)-(7,600)(290,439)1,052,323 12,100 -5,402,450 FUND BALANCES - ENDING 4,645,150 1,019,635 77,712 (213)(101,724)(935,000)130,000 (6,600)(301,607)958,509 12,700 -5,498,562 ------------- Capital Assets 995,410 Debt (805,000) 797,671.00 145,041.00 -942,712.00 337,440.00 --337,440.00 460,231.00 145,041.00 -605,272.00 (240,118.00)(82,636.00)-(322,754.00) (54,553.00)(6,746.00)(61,299.00) (185,565.00)(75,890.00)-(261,455.00) 274,666.00 69,151.00 -343,817.00 Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balance - GF for FS Code Account Description Workpaper Reference 101 Adjusted 3/31/2021 101 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 101 Adjusted 3/31/2022 101 Budget 3/31/2022 101 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 101-000-00100 CASH A-1.1 2,111,890.57 2,725,640.02 (239,758.34)2,485,881.68 0.00 0.00 101-000-00400 PETTY CASH 1,143,155.91 50.00 0.00 50.00 0.00 0.00 101-000-01900 PETTY CASH 50.00 0.00 0.00 0.00 0.00 0.00 249-000-00100 CASH A-1.1 55,171.55 54,315.66 0.00 54,315.66 0.00 0.00 282-000-00100 CASH A-1.1 0.00 581,515.04 225.38 581,740.42 0.00 0.00 401-000-00100 CASH A-1.1 35,640.37 36,077.88 0.00 36,077.88 0.00 0.00 403-000-00100 CASH A-1.1 15,667.49 17,917.60 0.00 17,917.60 0.00 0.00 A, 01 Total 3,361,575.89 3,415,516.20 (239,532.96)3,175,983.24 0.00 0.00 A, 05 RECEIVABLES 101-000-02000 TAX REC - REAL 10-1.1 0.00 16,603.90 4,984.02 21,587.92 0.00 0.00 101-000-02600 TAX REC - REAL 16,603.90 0.00 0.00 0.00 0.00 0.00 101-000-02800 ACCOUNTS RECEIVABLE 31,931.41 0.00 0.00 0.00 0.00 0.00 101-000-04000 ACCOUNTS RECEIVABLE C-2.1 0.00 31,931.41 1,373.53 33,304.94 0.00 0.00 101-000-05600 INTEREST RECEIVABLE B-1 14,000.00 14,000.00 (6,200.00)7,800.00 0.00 0.00 A, 05 Total 62,535.31 62,535.31 157.55 62,692.86 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 101-000-06773 DUE FROM TAX COLLECTION 379,803.03 0.00 0.00 0.00 0.00 0.00 101-000-06774 DUE FROM TRUST & AGENCY 29.72 0.00 0.00 0.00 0.00 0.00 101-000-08402 DUE FROM TAX COLLECTION 0.00 379,803.03 (378,971.90)831.13 0.00 0.00 101-000-08403 DUE FROM TRUST & AGENCY 0.00 29.72 0.07 29.79 0.00 0.00 A, 07 Total 379,832.75 379,832.75 (378,971.83)860.92 0.00 0.00 A, 09 OTHER ASSETS 249-000-14000 OFFICE EQUIPMENT 0.00 9,767.52 0.00 9,767.52 0.00 0.00 249-000-14100 ACCUMULATED DEPRECIATION 0.00 (9,767.52)0.00 (9,767.52)0.00 0.00 A, 09 Total 0.00 0.00 0.00 0.00 0.00 0.00 A, 10 Fixed Assets 249-000-11500 OFFICE EQUIPMENT 9,767.52 0.00 0.00 0.00 0.00 0.00 249-000-11600 ACCUMULATED DEPRECIATION (9,767.52)0.00 0.00 0.00 0.00 0.00 A, 10 Total 0.00 0.00 0.00 0.00 0.00 0.00 A, 03 INVESTMENTS 101-000-01700 INVESTMENTS A-1.1 0.00 1,143,155.91 206,211.58 1,349,367.49 0.00 0.00 A, 03 Total 0.00 1,143,155.91 206,211.58 1,349,367.49 0.00 0.00 A, 06 DUE FROM STATE 101-000-07800 DUE FROM ST OF MI REVENUE 160,599.36 0.00 2,135.78 2,135.78 0.00 0.00 101-000-08406 DUE FROM ST OF MI REVENUE C-2.1 0.00 160,599.36 35,767.00 196,366.36 0.00 0.00 A, 06 Total 160,599.36 160,599.36 37,902.78 198,502.14 0.00 0.00 A, 08 PREPAIDS 101-000-08000 PREPAID EXPENSE 13,313.00 0.00 0.00 0.00 0.00 0.00 101-000-12300 PREPAID EXPENSE E-1 0.00 13,313.00 7,772.00 21,085.00 0.00 0.00 A, 08 Total 13,313.00 13,313.00 7,772.00 21,085.00 0.00 0.00 A Total 3,977,856.31 5,174,952.53 (366,460.88)4,808,491.65 0.00 0.00 L LIABILITIES L, 14 ACCOUNTS PAYABLE 101-000-20200 ACCOUNTS PAYABLE AA-1 (29,067.74)(29,087.74)8,118.03 (20,969.71)0.00 0.00 101-000-25500 TWP HALL DEPOSITS 0.00 (2,430.00)0.00 (2,430.00)0.00 0.00 101-000-28900 TWP HALL DEPOSITS (2,430.00)0.00 0.00 0.00 0.00 0.00 L, 14 Total (31,497.74)(31,517.74)8,118.03 (23,399.71)0.00 0.00 L, 25 DEFERRED REVENUE 101-000-33900 DEFERRED SPEC ASSM'T REV RESID B-1 (200.00)0.00 (6,600.00)(6,600.00)0.00 0.00 101-000-36000 DEFERRED SPEC ASSM'T REV RESID 0.00 (200.00)0.00 (200.00)0.00 0.00 282-000-36000 UNEARNED REVENUE 0.00 0.00 (581,515.04)(581,515.04)0.00 0.00 L, 25 Total (200.00)(200.00)(588,115.04)(588,315.04)0.00 0.00 L, 15 ACCRUED LIABILITIES 101-000-21406 DUE TO PENSION (19.50)0.00 0.00 0.00 0.00 0.00 101-000-21429 DUE TO HEALTH INSURANCE (4.49)0.00 0.00 0.00 0.00 0.00 101-000-23102 DUE TO PENSION 0.00 (20.14)0.00 (20.14)0.00 0.00 101-000-23107 DUE TO HEALTH INSURANCE 0.00 (466.77)0.00 (466.77)0.00 0.00 L, 15 Total (23.99)(486.91)0.00 (486.91)0.00 0.00 L Total (31,721.73)(32,204.65)(579,997.01)(612,201.66)0.00 0.00 Q EQUITY Q, No Subcode 101-000-39000 FUND BALANCE (3,563,581.86)(3,839,655.17)0.00 (3,839,655.17)0.00 0.00 249-000-39000 FUND BALANCE (55,171.55)(55,171.55)0.00 (55,171.55)0.00 0.00 401-000-39000 FUND BALANCE (35,424.28)(35,640.37)0.00 (35,640.37)0.00 0.00 403-000-39000 FUND BALANCE (13,033.47)(15,667.49)0.00 (15,667.49)0.00 0.00 Q, No Subcode Total (3,667,211.16)(3,946,134.58)0.00 (3,946,134.58)0.00 0.00 Q Total (3,667,211.16)(3,946,134.58)0.00 (3,946,134.58)0.00 0.00 10 PROPERTY TAXES 10, No Subcode 101-000-40200 CURRENT RE & PP TAX 10-1.1 0.00 (527,871.45)258,157.50 (269,713.95)(255,000.00)(255,000.00) 101-000-40300 CURRENT RE & PP TAX (260,192.42)0.00 0.00 0.00 0.00 0.00 101-000-41100 DELINQ RE TAX 0.00 0.00 0.00 0.00 (1,000.00)(1,000.00) 101-000-41200 DELINQ PERS PROP TAX 0.00 (4.45)0.00 (4.45)(500.00)(500.00) 101-000-44200 PROP TAX ADMIN FEE (113,920.66)0.00 0.00 0.00 0.00 0.00 101-000-44500 PEN & INT ON TAXES (2,950.35)(48.40)(900.42)(948.82)0.00 0.00 10, No Subcode Total (377,063.43)(527,924.30)257,257.08 (270,667.22)(256,500.00)(256,500.00) 10 Total (377,063.43)(527,924.30)257,257.08 (270,667.22)(256,500.00)(256,500.00) 12 Federal Grant 12, No Subcode 282-000-52800 ARPA REVENUE 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 12, No Subcode Total 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 12 Total 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 15 STATE GRANTS 15, No Subcode 101-000-50201 GRANT MONEY 0.00 0.00 0.00 0.00 (5,000.00)(5,000.00) 101-000-54600 METRO ACT FUNDS 0.00 0.00 0.00 0.00 (9,400.00)(9,400.00) 101-000-57300 LOCAL COMMUNITY STABILIZATION SHARE (4,563.34)0.00 (2,411.78)(2,411.78)0.00 0.00 101-000-57400 STATE SHARED REVENUE 10-2.1 (930,932.00)(1,078,051.78)(35,491.00)(1,113,542.78)(892,000.00)(892,000.00) 101-000-57600 METRO ACT FUNDS (10,489.69)0.00 0.00 0.00 0.00 0.00 101-340-50100 GRANT MONEY 10-3.1 (28,000.00)0.00 0.00 0.00 0.00 0.00 15, No Subcode Total (973,985.03)(1,078,051.78)(37,902.78)(1,115,954.56)(906,400.00)(906,400.00) 15 Total (973,985.03)(1,078,051.78)(37,902.78)(1,115,954.56)(906,400.00)(906,400.00) 20 LICENSES & PERMITS 20, No Subcode 101-000-47700 CABLEVISION FEES 10-3.1 0.00 (133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 101-000-66700 CABLEVISION FEES 10-3.1 (138,310.03)0.00 0.00 0.00 0.00 0.00 101-380-65600 ORDINANCE FINES (18,816.25)0.00 0.00 0.00 0.00 0.00 101-551-48700 TRAILER PK FEES (459.19)0.00 0.00 0.00 0.00 0.00 101-805-51900 ZONING PERMITS & FEES (1,800.00)0.00 0.00 0.00 0.00 0.00 20, No Subcode Total (159,385.47)(133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 20 Total (159,385.47)(133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 21 CHARGES FOR SERVICES 21, No Subcode 101-000-44700 PROP TAX ADMIN FEE 10-1.1 (11,012.50)(232,520.27)111,573.30 (120,946.97)(100,000.00)(100,000.00) 101-000-44800 SUMMER TAX COLL FEE 0.00 (11,000.00)0.00 (11,000.00)(11,500.00)(11,500.00) 101-000-52300 LAND DIVISION FEES (2,300.00)0.00 0.00 0.00 0.00 0.00 101-000-60700 FIRE PROTECTION ORD. FEES 0.00 (722.25)0.00 (722.25)0.00 0.00 101-000-60703 LAND DIVISION FEES 0.00 (3,300.00)0.00 (3,300.00)(3,000.00)(3,000.00) 101-000-60704 CEMETERY FEES 0.00 (32,050.00)0.00 (32,050.00)(25,000.00)(25,000.00) 101-000-60705 ORDINANCE FINES 10-1.1 0.00 (20,057.60)5,157.50 (14,900.10)(3,000.00)(3,000.00) 101-000-60706 TRAILER PK FEES 0.00 (456.00)0.00 (456.00)(500.00)(500.00) 101-000-60711 ZONING PERMITS & FEES 0.00 (13,550.00)0.00 (13,550.00)(5,000.00)(5,000.00) 101-276-63400 CEMETERY FEES (26,887.20)0.00 0.00 0.00 0.00 0.00 21, No Subcode Total (40,199.70)(313,656.12)116,730.80 (196,925.32)(148,000.00)(148,000.00) 21 Total (40,199.70)(313,656.12)116,730.80 (196,925.32)(148,000.00)(148,000.00) 22 INTEREST & RENTALS 22, No Subcode 101-000-66500 INTEREST 0.00 (25,859.05)46,346.69 20,487.64 (25,000.00)(25,000.00) 101-000-66501 BANK INTEREST 0.00 (118.28)0.00 (118.28)(100.00)(100.00) 101-000-67007 RENTAL FEES 0.00 0.00 0.00 0.00 (2,000.00)(2,000.00) 101-000-67300 INTEREST ON DEPOSITS (36,407.29)0.00 0.00 0.00 0.00 0.00 282-000-66500 INTEREST 0.00 0.00 (225.38)(225.38)0.00 0.00 401-000-66500 INTEREST 0.00 (562.51)0.00 (562.51)(700.00)(700.00) 401-000-67300 INTEREST ON DEPOSITS (658.49)0.00 0.00 0.00 0.00 0.00 403-000-66500 INTEREST (2,634.02)(2,250.11)0.00 (2,250.11)(2,000.00)(2,000.00) 22, No Subcode Total (39,699.80)(28,789.95)46,121.31 17,331.36 (29,800.00)(29,800.00) 22 Total (39,699.80)(28,789.95)46,121.31 17,331.36 (29,800.00)(29,800.00) 25 OTHER REVENUES 25, No Subcode 101-000-52000 MISC (21,631.83)0.00 0.00 0.00 0.00 0.00 101-000-67800 MISC (180.04)(14,015.57)0.00 (14,015.57)(5,000.00)(5,000.00) 101-000-95608 FUNDS NEEDED TO BALANCE BUDGET 0.00 0.00 0.00 0.00 (158,450.00)(158,450.00) 25, No Subcode Total (21,811.87)(14,015.57)0.00 (14,015.57)(163,450.00)(163,450.00) 25 Total (21,811.87)(14,015.57)0.00 (14,015.57)(163,450.00)(163,450.00) 30 BOARD 30, No Subcode 101-101-70200 SALARY & WAGES 20-1.1 6,430.00 6,915.00 241.00 7,156.00 8,500.00 8,500.00 101-101-71500 EMPLOYERS SS 20-1.1 566.85 529.00 0.00 529.00 800.00 800.00 101-101-95800 TRAINING & CONFERENCES 0.00 1,502.00 0.00 1,502.00 2,500.00 2,500.00 30, No Subcode Total 6,996.85 8,946.00 241.00 9,187.00 11,800.00 11,800.00 30 Total 6,996.85 8,946.00 241.00 9,187.00 11,800.00 11,800.00 32 SUPERVISOR 32, No Subcode 101-171-70200 SALARY & WAGES 20-1.1 58,976.88 63,668.16 0.00 63,668.16 65,000.00 65,000.00 101-171-71500 EMPLOYERS SS 20-1.1 4,509.82 4,870.62 0.00 4,870.62 6,000.00 6,000.00 101-171-95800 TRAINING & CONFERENCES 0.00 1,175.76 0.00 1,175.76 3,000.00 3,000.00 32, No Subcode Total 63,486.70 69,714.54 0.00 69,714.54 74,000.00 74,000.00 32 Total 63,486.70 69,714.54 0.00 69,714.54 74,000.00 74,000.00 34 ELECTIONS 34, No Subcode 101-000-96300 REIMBURSEMENT 0.00 (19,166.04)0.00 (19,166.04)(5,000.00)(5,000.00) 101-190-67700 REIMBURSEMENT 10-3.1 (19,974.73)0.00 0.00 0.00 0.00 0.00 101-190-70200 SALARY & WAGES 20-1.1 18,889.25 0.00 0.00 0.00 0.00 0.00 101-190-70300 ELECTION SCHOOL 20-1.1 2,415.00 0.00 0.00 0.00 0.00 0.00 101-190-70700 COMMITTEE PER DIEMS 20-1.1 440.00 0.00 0.00 0.00 0.00 0.00 101-190-71500 FICA/MEDICARE 20-1.1 39.18 0.00 0.00 0.00 0.00 0.00 101-190-72800 SUPPLIES 14,383.07 0.00 0.00 0.00 0.00 0.00 101-190-73000 POSTAGE 7,982.31 0.00 0.00 0.00 0.00 0.00 101-190-90300 LEGAL NOTICES 407.90 0.00 0.00 0.00 0.00 0.00 101-262-70200 SALARY & WAGES 0.00 11,380.00 0.00 11,380.00 10,000.00 10,000.00 101-262-70300 ELECTION SCHOOL 0.00 805.00 0.00 805.00 500.00 500.00 101-262-70400 COMMITTEE PER DIEMS 0.00 300.00 0.00 300.00 500.00 500.00 101-262-71500 FICA/MEDICARE 0.00 22.95 0.00 22.95 200.00 200.00 101-262-72800 SUPPLIES 0.00 3,952.92 (3,089.00)863.92 2,500.00 5,000.00 101-262-72900 POSTAGE 0.00 3,375.12 0.00 3,375.12 2,500.00 2,500.00 101-262-80300 LEGAL NOTICES 0.00 0.00 0.00 0.00 400.00 400.00 101-262-86000 TRAVEL & GAS 0.00 0.00 0.00 0.00 200.00 200.00 101-262-93000 EQUIP MAINTENANCE 0.00 0.00 0.00 0.00 1,000.00 1,000.00 34, No Subcode Total 24,581.98 669.95 (3,089.00)(2,419.05)12,800.00 15,300.00 34 Total 24,581.98 669.95 (3,089.00)(2,419.05)12,800.00 15,300.00 35 ASSESSOR 35, No Subcode 101-209-70200 SALARY & WAGES 20-1.1 49,102.80 0.00 0.00 0.00 0.00 0.00 101-209-70300 ASSISTANT TO ASSESSOR 32,106.89 0.00 0.00 0.00 0.00 0.00 101-209-70500 ASSESSING CONTRACT 390.00 0.00 0.00 0.00 0.00 0.00 101-209-71500 EMPLOYERS SS 20-1.1 6,042.25 0.00 0.00 0.00 0.00 0.00 101-209-73000 POSTAGE 1,212.49 0.00 0.00 0.00 0.00 0.00 101-209-81800 SOFTWARE PROGRAMS 470.00 0.00 0.00 0.00 0.00 0.00 101-209-82600 LEGAL FEES 720.00 0.00 0.00 0.00 0.00 0.00 101-209-83600 SPLITS & MAPPING 2,893.38 0.00 0.00 0.00 0.00 0.00 101-209-95800 MEMBERSHIPS & DUES 285.00 0.00 0.00 0.00 0.00 0.00 101-257-70200 SALARY & WAGES 0.00 51,030.00 (1,191.00)49,839.00 53,000.00 53,000.00 101-257-70300 ASSISTANT TO ASSESSOR 0.00 42,488.42 (599.00)41,889.42 40,000.00 40,000.00 101-257-70400 FIELD WORK 0.00 0.00 0.00 0.00 200.00 200.00 101-257-71500 EMPLOYERS SS 0.00 6,879.28 0.00 6,879.28 7,000.00 7,000.00 101-257-72800 SUPPLIES 0.00 867.31 0.00 867.31 1,000.00 1,000.00 101-257-72900 POSTAGE 0.00 2,049.92 0.00 2,049.92 2,400.00 2,400.00 101-257-80100 ASSESSING CONTRACT 0.00 780.00 0.00 780.00 500.00 500.00 101-257-80200 LEGAL FEES 0.00 1,340.00 0.00 1,340.00 5,000.00 5,000.00 101-257-80400 SOFTWARE PROGRAMS 0.00 470.00 0.00 470.00 2,500.00 2,500.00 101-257-80500 SPLITS & MAPPING 0.00 4,468.75 0.00 4,468.75 4,000.00 4,000.00 101-257-80600 BOOKS, MAGS ETC 0.00 0.00 0.00 0.00 100.00 100.00 101-257-95600 MEMBERSHIPS & DUES 0.00 305.00 (20.00)285.00 300.00 300.00 101-257-95800 TRAINING & CONFERENCES 0.00 150.00 0.00 150.00 1,000.00 1,000.00 35, No Subcode Total 93,222.81 110,828.68 (1,810.00)109,018.68 117,000.00 117,000.00 35 Total 93,222.81 110,828.68 (1,810.00)109,018.68 117,000.00 117,000.00 36 CLERK 36, No Subcode 101-215-70200 SALARY & WAGES 20-1.1 58,951.88 63,668.16 0.00 63,668.16 65,000.00 65,000.00 101-215-71400 UNEMPLOYMENT 37.00 57.00 0.00 57.00 3,000.00 3,000.00 101-215-71500 EMPLOYERS SS 20-1.1 9,121.04 9,720.98 0.00 9,720.98 12,000.00 12,000.00 101-215-72800 SUPPLIES 5,582.10 4,613.75 0.00 4,613.75 6,000.00 6,000.00 101-215-72900 PRINTING 1,088.80 0.00 0.00 0.00 0.00 0.00 101-215-73000 POSTAGE 2,181.90 0.00 0.00 0.00 0.00 0.00 101-215-80300 LEGAL NOTICES 0.00 2,569.99 0.00 2,569.99 4,000.00 4,000.00 101-215-80500 ENGINEERING 0.00 948.00 0.00 948.00 2,000.00 2,000.00 101-215-87300 TRAVEL & PARKING 10.00 0.00 0.00 0.00 0.00 0.00 101-215-90000 PRINTING 0.00 1,417.50 0.00 1,417.50 1,500.00 1,500.00 101-215-90100 POSTAGE 0.00 2,039.79 0.00 2,039.79 3,000.00 3,000.00 101-215-90300 LEGAL NOTICES 2,498.20 0.00 0.00 0.00 0.00 0.00 101-215-95700 BOOKS, MAGS ETC 919.80 549.48 0.00 549.48 500.00 500.00 101-215-95800 TRAINING & CONFERENCES 6,369.56 1,653.44 0.00 1,653.44 3,000.00 3,000.00 101-215-95801 MEMBERSHIPS & DUES 0.00 6,673.16 0.00 6,673.16 7,000.00 7,000.00 101-215-95900 TRAINING & CONFERENCES 1,022.33 0.00 0.00 0.00 0.00 0.00 101-215-96200 EQUIPMENT RENTAL 746.79 634.56 0.00 634.56 650.00 650.00 101-215-96500 OTHER SUNDRY 0.00 350.70 0.00 350.70 600.00 600.00 36, No Subcode Total 88,529.40 94,896.51 0.00 94,896.51 108,250.00 108,250.00 36 Total 88,529.40 94,896.51 0.00 94,896.51 108,250.00 108,250.00 38 TREASURER 38, No Subcode 101-253-70200 SALARY & WAGES 20-1.1 58,951.88 63,668.16 0.00 63,668.16 65,000.00 65,000.00 101-253-71500 EMPLOYERS SS 20-1.1 4,259.99 4,610.01 0.00 4,610.01 6,000.00 6,000.00 101-253-72800 SUPPLIES 1,303.66 718.84 0.00 718.84 800.00 800.00 101-253-73000 POSTAGE 5,547.59 0.00 0.00 0.00 0.00 0.00 101-253-86000 TRAVEL & PARKING 0.00 0.00 0.00 0.00 100.00 100.00 101-253-90000 PRINTING 0.00 0.00 0.00 0.00 500.00 500.00 101-253-90100 POSTAGE 0.00 6,170.16 0.00 6,170.16 5,000.00 5,000.00 101-253-95600 MISC 32.36 30.48 0.00 30.48 600.00 600.00 101-253-95700 MEMBERSHIPS & DUES 0.00 234.00 0.00 234.00 300.00 300.00 101-253-95800 TRAINING & CONFERENCES 234.00 1,608.88 0.00 1,608.88 2,500.00 2,500.00 101-253-95801 MI TAX COMM REFUND 0.00 463.92 0.00 463.92 500.00 500.00 101-253-96200 MI TAX COMM REFUND 134.74 0.00 0.00 0.00 0.00 0.00 38, No Subcode Total 70,464.22 77,504.45 0.00 77,504.45 81,300.00 81,300.00 38 Total 70,464.22 77,504.45 0.00 77,504.45 81,300.00 81,300.00 39 CEMETERY 39, No Subcode 101-276-73100 CEM FOUNDATIONS 2,439.60 0.00 0.00 0.00 0.00 0.00 101-276-73200 CEM MAINT 30 23,320.22 0.00 0.00 0.00 0.00 0.00 101-276-73400 GR OPEN & CLOSE 14,500.00 0.00 0.00 0.00 0.00 0.00 101-276-76600 TOOLS & SUPPLIES 331.68 0.00 0.00 0.00 0.00 0.00 101-276-92100 ELECTRICITY 672.90 0.00 0.00 0.00 0.00 0.00 101-567-72800 TOOLS & SUPPLIES 0.00 444.82 0.00 444.82 500.00 500.00 101-567-80100 CEM FOUNDATIONS 0.00 6,707.00 0.00 6,707.00 8,000.00 8,000.00 101-567-80200 GR OPEN & CLOSE 0.00 17,660.00 0.00 17,660.00 20,000.00 20,000.00 101-567-92000 ELECTRICITY 0.00 767.50 (58.16)709.34 1,000.00 1,000.00 101-567-93000 CEM MAINT 0.00 33,185.53 0.00 33,185.53 42,000.00 42,000.00 39, No Subcode Total 41,264.40 58,764.85 (58.16)58,706.69 71,500.00 71,500.00 39 Total 41,264.40 58,764.85 (58.16)58,706.69 71,500.00 71,500.00 40 HALL & GROUNDS 40, No Subcode 101-215-85100 TELEPHONE 0.00 3,982.58 0.00 3,982.58 4,000.00 4,000.00 101-215-85300 TELEPHONE 4,060.84 0.00 0.00 0.00 0.00 0.00 101-215-86100 TRAVEL & PARKING 0.00 0.00 0.00 0.00 500.00 500.00 101-215-86300 VEHICLE MAINT 496.11 0.00 0.00 0.00 0.00 0.00 101-215-86700 GAS, OIL 2,610.81 0.00 0.00 0.00 0.00 0.00 101-215-92100 GAS, OIL 0.00 3,777.23 0.00 3,777.23 4,500.00 4,500.00 101-215-93100 VEHICLE MAINT 0.00 1,786.00 0.00 1,786.00 2,000.00 2,000.00 101-215-93200 EQUIPMENT RENTAL 634.56 0.00 0.00 0.00 0.00 0.00 101-215-93300 EQUIP MAINTENANCE 1,868.19 0.00 0.00 0.00 0.00 0.00 101-215-93800 EQUIP MAINTENANCE 0.00 2,389.45 0.00 2,389.45 2,000.00 2,000.00 101-265-70300 GROUNDS MAINT SALARY 291.00 541.50 59.00 600.50 1,000.00 1,000.00 101-265-71500 EMPLOYERS SS 20-1.1 30.84 41.41 0.00 41.41 100.00 100.00 101-265-72800 MAINT SUPPLIES 0.00 200.22 0.00 200.22 500.00 500.00 101-265-77700 MAINT SUPPLIES 64.50 0.00 0.00 0.00 0.00 0.00 101-265-92000 UTILITIES 0.00 12,043.11 (724.34)11,318.77 10,000.00 10,000.00 101-265-92100 UTILITIES 9,609.62 0.00 0.00 0.00 0.00 0.00 101-265-93000 BLDG MAINT 10,810.57 12,520.55 0.00 12,520.55 20,000.00 20,000.00 101-265-93100 GROUNDS MAINTENANCE 16,377.03 29,606.64 0.00 29,606.64 25,000.00 25,000.00 40, No Subcode Total 46,854.07 66,888.69 (665.34)66,223.35 69,600.00 69,600.00 40 Total 46,854.07 66,888.69 (665.34)66,223.35 69,600.00 69,600.00 44 BOARD OF REVIEW 44, No Subcode 101-247-70200 SALARY & WAGES 20-1.1 280.00 2,480.00 0.00 2,480.00 2,500.00 2,500.00 101-247-71500 EMPLOYERS SS 20-1.1 21.42 189.72 0.00 189.72 300.00 300.00 101-247-80300 LEGAL NOTICES 0.00 0.00 0.00 0.00 800.00 800.00 101-247-90300 LEGAL NOTICES 543.61 0.00 0.00 0.00 0.00 0.00 44, No Subcode Total 845.03 2,669.72 0.00 2,669.72 3,600.00 3,600.00 44 Total 845.03 2,669.72 0.00 2,669.72 3,600.00 3,600.00 46 AUDIT & CONSULTING 46, No Subcode 101-230-80800 AUDIT 14,105.00 0.00 0.00 0.00 0.00 0.00 101-250-80200 AUDIT 0.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 46, No Subcode Total 14,105.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 46 Total 14,105.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 48 LEGAL SERVICES 48, No Subcode 101-203-82600 LEGAL FEES C&C-1 14,485.75 0.00 0.00 0.00 0.00 0.00 101-250-80100 LEGAL FEES 0.00 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 48, No Subcode Total 14,485.75 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 48 Total 14,485.75 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 54 GENERAL ADMINISTRATION 54, No Subcode 101-215-70600 SECTY SALARIES 20-1.1 66,008.88 68,588.43 (1,751.00)66,837.43 70,000.00 70,000.00 101-215-72200 PENSION 20-2.1 45,270.49 48,372.74 0.00 48,372.74 50,000.00 50,000.00 101-215-82100 ENGINEERING 71.25 0.00 0.00 0.00 0.00 0.00 101-250-80300 GENERAL COMPUTER SERVICES 0.00 24,877.01 0.00 24,877.01 20,000.00 20,000.00 101-278-72500 HEALTH AND LIFE 0.00 66,174.14 0.00 66,174.14 60,000.00 70,000.00 101-278-72501 RETIREE HEALTH CARE 0.00 40,040.64 0.00 40,040.64 42,000.00 42,000.00 101-278-72502 WORKERS COMP 0.00 10,965.20 (319.00)10,646.20 14,000.00 14,000.00 101-278-96000 GENERAL INSURANCE 0.00 29,583.00 0.00 29,583.00 26,000.00 26,000.00 101-289-81700 GENERAL COMPUTER SERVICES 30 27,616.69 0.00 (51.00)(51.00)0.00 0.00 101-925-91000 HEALTH AND LIFE 30 50,467.54 0.00 (7,402.00)(7,402.00)0.00 0.00 101-925-91100 RETIREE HEALTH CARE 30 38,261.44 0.00 0.00 0.00 0.00 0.00 101-925-91200 WORKERS COMP 8,780.00 0.00 0.00 0.00 0.00 0.00 101-925-91300 GENERAL INSURANCE 30 27,920.47 0.00 0.00 0.00 0.00 0.00 54, No Subcode Total 264,396.76 288,601.16 (9,523.00)279,078.16 282,000.00 292,000.00 54 Total 264,396.76 288,601.16 (9,523.00)279,078.16 282,000.00 292,000.00 60 FIRE PROTECTION 60, No Subcode 101-336-70201 CHIEF WAGES 0.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 101-336-70202 ASS'T CHIEFS WAGES 0.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 101-336-70203 FIREFIGHTERS WAGES 0.00 142,719.17 (13,062.00)129,657.17 155,000.00 155,000.00 101-336-71500 EMPLOYERS SS 0.00 12,142.01 0.00 12,142.01 14,000.00 14,000.00 101-336-72900 BOOKS, MAGS ETC 0.00 0.00 0.00 0.00 300.00 300.00 101-336-74400 CLOTHING & GEAR 0.00 2,467.37 0.00 2,467.37 19,000.00 6,000.00 101-336-76600 TOOLS & SUPPLIES 0.00 37,060.18 0.00 37,060.18 13,000.00 26,000.00 101-336-76700 MEDICAL SUPPLIES 0.00 135.65 0.00 135.65 2,000.00 2,000.00 101-336-80100 SOFTWARE PROGRAMS 0.00 8,638.26 0.00 8,638.26 10,000.00 10,000.00 101-336-80200 LEGAL FEES 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101-336-85000 TELEPHONE 0.00 5,427.43 0.00 5,427.43 4,700.00 4,700.00 101-336-86000 TRAVEL & PARKING 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101-336-92000 GAS, OIL 0.00 3,692.48 0.00 3,692.48 3,000.00 3,000.00 101-336-92100 UTILITIES 0.00 11,322.49 (827.02)10,495.47 8,000.00 8,000.00 101-336-93000 RADIO MAINT 0.00 15,239.16 0.00 15,239.16 1,500.00 1,500.00 101-336-93100 BLDG & GROUNDS MAINT 0.00 14,120.06 (1,686.00)12,434.06 16,000.00 16,000.00 101-336-93200 EQUIP MAINTENANCE 0.00 4,888.26 0.00 4,888.26 6,000.00 6,000.00 101-336-93300 VEHICLE MAINT 0.00 9,358.07 0.00 9,358.07 15,000.00 15,000.00 101-336-95500 MEMBERSHIPS & DUES 0.00 1,887.16 0.00 1,887.16 1,400.00 1,400.00 101-336-95800 TRAINING & CONFERENCES 0.00 466.26 0.00 466.26 5,000.00 5,000.00 101-336-96300 GRANT MATCH FUNDS 0.00 0.00 0.00 0.00 5,000.00 5,000.00 101-336-96500 PHYSICALS 0.00 15,042.00 0.00 15,042.00 17,000.00 17,000.00 101-340-70201 CHIEF WAGES 20-1.1 8,000.00 0.00 0.00 0.00 0.00 0.00 101-340-70202 ASS'T CHIEFS WAGES 20-1.1 8,000.00 0.00 0.00 0.00 0.00 0.00 101-340-70203 FIREFIGHTERS WAGES 20-1.1 151,489.29 0.00 12,884.00 12,884.00 0.00 0.00 101-340-71500 EMPLOYERS SS 20-1.1 12,778.46 0.00 0.00 0.00 0.00 0.00 101-340-74404 CLOTHING & GEAR 40 906.44 0.00 0.00 0.00 0.00 0.00 101-340-76600 TOOLS & SUPPLIES 30 12,642.41 0.00 0.00 0.00 0.00 0.00 101-340-76605 MEDICAL SUPPLIES 1,061.26 0.00 0.00 0.00 0.00 0.00 101-340-81800 SOFTWARE PROGRAMS 1,943.98 0.00 0.00 0.00 0.00 0.00 101-340-82600 LEGAL FEES 560.00 0.00 0.00 0.00 0.00 0.00 101-340-85100 RADIO MAINT 455.18 0.00 0.00 0.00 0.00 0.00 101-340-85300 TELEPHONE 5,393.46 0.00 0.00 0.00 0.00 0.00 101-340-86700 GAS, OIL 2,226.26 0.00 0.00 0.00 0.00 0.00 101-340-92000 UTILITIES 9,456.99 0.00 0.00 0.00 0.00 0.00 101-340-93000 BLDG & GROUNDS MAINT 30 29,062.88 0.00 0.00 0.00 0.00 0.00 101-340-93300 EQUIP MAINTENANCE 6,883.40 0.00 0.00 0.00 0.00 0.00 101-340-93900 VEHICLE MAINT 13,679.98 0.00 0.00 0.00 0.00 0.00 101-340-95800 MEMBERSHIPS & DUES 1,450.00 0.00 0.00 0.00 0.00 0.00 101-340-95900 TRAINING & CONFERENCES 2,968.00 0.00 0.00 0.00 0.00 0.00 101-340-96300 PHYSICALS 500.00 0.00 0.00 0.00 0.00 0.00 60, No Subcode Total 269,457.99 300,606.01 (2,691.02)297,914.99 313,900.00 313,900.00 60 Total 269,457.99 300,606.01 (2,691.02)297,914.99 313,900.00 313,900.00 64 BUILDING INSPECTION 64, No Subcode 249-371-80300 ADD'L EXPENSES 0.00 855.89 0.00 855.89 1,000.00 1,000.00 64, No Subcode Total 0.00 855.89 0.00 855.89 1,000.00 1,000.00 64 Total 0.00 855.89 0.00 855.89 1,000.00 1,000.00 65 ORDINANCE ENFORCEMENT 65, No Subcode 101-302-70200 SALARY & WAGES 0.00 22,737.50 (471.00)22,266.50 25,000.00 25,000.00 101-302-71500 EMPLOYERS SS 0.00 1,739.42 0.00 1,739.42 2,000.00 2,000.00 101-302-72800 SUPPLIES 0.00 12.50 0.00 12.50 500.00 500.00 101-302-80100 ORDINANCE COMPILATION 0.00 330.00 0.00 330.00 5,000.00 5,000.00 101-302-80200 LEGAL FEES 0.00 13,919.38 2,940.26 16,859.64 15,000.00 15,000.00 101-302-80300 LEGAL NOTICES 0.00 0.00 0.00 0.00 1,500.00 1,500.00 101-302-95500 MISC 0.00 328.97 0.00 328.97 1,000.00 1,000.00 101-380-70200 SALARY & WAGES 20-1.1 13,428.20 0.00 0.00 0.00 0.00 0.00 101-380-71500 EMPLOYERS SS 20-1.1 1,032.01 0.00 0.00 0.00 0.00 0.00 101-380-72800 SUPPLIES 269.51 0.00 0.00 0.00 0.00 0.00 101-380-81800 ORDINANCE COMPILATION 900.00 0.00 0.00 0.00 0.00 0.00 101-380-82600 LEGAL FEES C&C-1 13,465.13 0.00 0.00 0.00 0.00 0.00 101-380-95000 MISC 2,473.41 0.00 0.00 0.00 0.00 0.00 65, No Subcode Total 31,568.26 39,067.77 2,469.26 41,537.03 50,000.00 50,000.00 65 Total 31,568.26 39,067.77 2,469.26 41,537.03 50,000.00 50,000.00 66 COMMUNITY/ECONOMIC DEVELO 66, No Subcode 101-701-70200 SALARY & WAGES 0.00 5,700.00 0.00 5,700.00 7,000.00 7,000.00 101-701-71500 EMPLOYERS SS 0.00 594.23 0.00 594.23 1,500.00 1,500.00 101-701-72500 ZON BD APPEAL PER DIEM 0.00 2,080.00 0.00 2,080.00 2,000.00 2,000.00 101-701-72800 SUPPLIES 0.00 0.00 0.00 0.00 500.00 500.00 101-701-80200 LEGAL FEES 0.00 9,850.10 (40.00)9,810.10 20,000.00 20,000.00 101-701-80300 ENGINEERING 0.00 1,820.75 0.00 1,820.75 3,000.00 3,000.00 101-701-80400 PLANNER 0.00 15,600.00 380.00 15,980.00 20,000.00 20,000.00 101-701-80500 LAND USE PLANNING 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101-701-80600 LEGAL NOTICES 0.00 1,891.68 0.00 1,891.68 4,500.00 4,500.00 101-701-86000 TRAVEL & PARKING 0.00 0.00 0.00 0.00 100.00 100.00 101-701-95500 MISC 0.00 0.00 0.00 0.00 100.00 100.00 101-701-95800 TRAINING & CONFERENCES 0.00 995.88 0.00 995.88 1,000.00 1,000.00 101-805-70200 SALARY & WAGES 20-1.1 3,920.00 0.00 0.00 0.00 0.00 0.00 101-805-71500 EMPLOYERS SS 20-1.1 299.88 0.00 0.00 0.00 0.00 0.00 101-805-72800 SUPPLIES 58.00 0.00 0.00 0.00 0.00 0.00 101-805-82100 ENGINEERING 1,199.50 0.00 0.00 0.00 0.00 0.00 101-805-82200 PLANNER 13,723.30 0.00 0.00 0.00 0.00 0.00 101-805-82600 LEGAL FEES 9,460.00 0.00 0.00 0.00 0.00 0.00 101-805-90300 LEGAL NOTICES 3,603.90 0.00 0.00 0.00 0.00 0.00 66, No Subcode Total 32,264.58 38,532.64 340.00 38,872.64 60,700.00 60,700.00 66 Total 32,264.58 38,532.64 340.00 38,872.64 60,700.00 60,700.00 70 ROAD MAINTENANCE 70, No Subcode 101-444-78200 ROAD MAINTENANCE 30 163,066.09 0.00 0.00 0.00 0.00 0.00 101-444-92800 TWP SHARE OF ST LIGHTS 570.15 0.00 0.00 0.00 0.00 0.00 101-446-80100 ROAD MAINTENANCE 0.00 192,490.20 0.00 192,490.20 200,000.00 200,000.00 101-448-92000 TWP SHARE OF ST LIGHTS 0.00 612.56 (43.77)568.79 1,000.00 1,000.00 401-000-82500 TWP. DRAIN ASSESSMENTS 442.40 0.00 0.00 0.00 0.00 0.00 70, No Subcode Total 164,078.64 193,102.76 (43.77)193,058.99 201,000.00 201,000.00 70 Total 164,078.64 193,102.76 (43.77)193,058.99 201,000.00 201,000.00 73 CAPITAL OUTLAY 73, No Subcode 101-190-97000 CAPITAL OUTLAY 5,982.27 0.00 0.00 0.00 0.00 0.00 101-215-97100 CAPITAL OUTLAY 0.00 3,810.83 0.00 3,810.83 10,000.00 5,000.00 101-262-97100 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 5,000.00 5,000.00 101-265-97000 CAPITAL OUTLAY 40 19,820.50 0.00 0.00 0.00 0.00 0.00 101-265-97100 CAPITAL OUTLAY 0.00 28,416.94 0.00 28,416.94 45,000.00 35,000.00 101-302-97100 CAPITAL OUTLAY 0.00 7,770.00 0.00 7,770.00 5,000.00 5,000.00 101-336-97100 CAPITAL OUTLAY 0.00 17,389.33 0.00 17,389.33 20,000.00 35,000.00 101-340-97000 CAPITAL OUTLAY 40 14,716.67 0.00 0.00 0.00 0.00 0.00 101-380-97000 CAPITAL OUTLAY 40 16,100.00 0.00 0.00 0.00 0.00 0.00 101-567-97100 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 10,000.00 0.00 401-901-96700 TWP. DRAIN ASSESSMENTS 0.00 125.00 0.00 125.00 1,000.00 1,000.00 73, No Subcode Total 56,619.44 57,512.10 0.00 57,512.10 96,000.00 86,000.00 73 Total 56,619.44 57,512.10 0.00 57,512.10 96,000.00 86,000.00 75 OPERATING TRANSFERS 75, No Subcode 101-965-22800 " "0.00 0.00 0.00 0.00 50,000.00 0.00 101-965-99501 TRANSFER TO SOLID WASTE & RECYCLING 0.00 50,000.00 0.00 50,000.00 0.00 50,000.00 101-999-74700 TRANSFER TO SOLID WASTE & RECYCLING 50,000.00 0.00 0.00 0.00 0.00 0.00 75, No Subcode Total 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 75 Total 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 Leadsheet codes 0.00 0.00 0.00 0.00 (700.00)1,800.00 Total Assets 3,977,856.31 5,174,952.53 (366,460.88)4,808,491.65 0.00 0.00 Total Liabilities (31,721.73)(32,204.65)(579,997.01)(612,201.66)0.00 0.00 Total Equity (3,667,211.16)(3,946,134.58)0.00 (3,946,134.58)0.00 0.00 Total Revenue (1,612,145.30)(2,696,842.56)962,347.92 (1,734,494.64)(1,654,150.00)(1,654,150.00) Total Expense 1,333,221.88 1,500,229.26 (15,890.03)1,484,339.23 1,653,450.00 1,655,950.00 Beg FB (3,667,211.16)(3,946,134.58) Change (278,923.42)(250,155.41)(700.00)1,800.00 End FB (3,946,134.58)(4,196,289.99) -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 101 General Fund 101-000-00100 CASH A-1.1 2,111,890.57 2,725,640.02 (239,758.34)2,485,881.68 0.00 0.00 101-000-00400 PETTY CASH 1,143,155.91 50.00 0.00 50.00 0.00 0.00 101-000-01900 PETTY CASH 50.00 0.00 0.00 0.00 0.00 0.00 101 Total 3,255,096.48 2,725,690.02 (239,758.34)2,485,931.68 0.00 0.00 A, 01 Total 3,255,096.48 2,725,690.02 (239,758.34)2,485,931.68 0.00 0.00 A, 05 RECEIVABLES 101 General Fund 101-000-02000 TAX REC - REAL 10-1.1 0.00 16,603.90 4,984.02 21,587.92 0.00 0.00 101-000-02600 TAX REC - REAL 16,603.90 0.00 0.00 0.00 0.00 0.00 101-000-02800 ACCOUNTS RECEIVABLE 31,931.41 0.00 0.00 0.00 0.00 0.00 101-000-04000 ACCOUNTS RECEIVABLE C-2.1 0.00 31,931.41 1,373.53 33,304.94 0.00 0.00 101-000-05600 INTEREST RECEIVABLE B-1 14,000.00 14,000.00 (6,200.00)7,800.00 0.00 0.00 101 Total 62,535.31 62,535.31 157.55 62,692.86 0.00 0.00 A, 05 Total 62,535.31 62,535.31 157.55 62,692.86 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 101 General Fund 101-000-06773 DUE FROM TAX COLLECTION 379,803.03 0.00 0.00 0.00 0.00 0.00 101-000-06774 DUE FROM TRUST & AGENCY 29.72 0.00 0.00 0.00 0.00 0.00 101-000-08402 DUE FROM TAX COLLECTION 0.00 379,803.03 (378,971.90)831.13 0.00 0.00 101-000-08403 DUE FROM TRUST & AGENCY 0.00 29.72 0.07 29.79 0.00 0.00 101 Total 379,832.75 379,832.75 (378,971.83)860.92 0.00 0.00 A, 07 Total 379,832.75 379,832.75 (378,971.83)860.92 0.00 0.00 A, 03 INVESTMENTS 101 General Fund 101-000-01700 INVESTMENTS A-1.1 0.00 1,143,155.91 206,211.58 1,349,367.49 0.00 0.00 101 Total 0.00 1,143,155.91 206,211.58 1,349,367.49 0.00 0.00 A, 03 Total 0.00 1,143,155.91 206,211.58 1,349,367.49 0.00 0.00 A, 06 DUE FROM STATE 101 General Fund 101-000-07800 DUE FROM ST OF MI REVENUE 160,599.36 0.00 2,135.78 2,135.78 0.00 0.00 101-000-08406 DUE FROM ST OF MI REVENUE C-2.1 0.00 160,599.36 35,767.00 196,366.36 0.00 0.00 101 Total 160,599.36 160,599.36 37,902.78 198,502.14 0.00 0.00 A, 06 Total 160,599.36 160,599.36 37,902.78 198,502.14 0.00 0.00 A, 08 PREPAIDS 101 General Fund 101-000-08000 PREPAID EXPENSE 13,313.00 0.00 0.00 0.00 0.00 0.00 101-000-12300 PREPAID EXPENSE E-1 0.00 13,313.00 7,772.00 21,085.00 0.00 0.00 101 Total 13,313.00 13,313.00 7,772.00 21,085.00 0.00 0.00 A, 08 Total 13,313.00 13,313.00 7,772.00 21,085.00 0.00 0.00 A Total 3,871,376.90 4,485,126.35 (366,686.26)4,118,440.09 0.00 0.00 L LIABILITIES L, 14 ACCOUNTS PAYABLE 101 General Fund 101-000-20200 ACCOUNTS PAYABLE AA-1 (29,067.74)(29,087.74)8,118.03 (20,969.71)0.00 0.00 101-000-25500 TWP HALL DEPOSITS 0.00 (2,430.00)0.00 (2,430.00)0.00 0.00 101-000-28900 TWP HALL DEPOSITS (2,430.00)0.00 0.00 0.00 0.00 0.00 101 Total (31,497.74)(31,517.74)8,118.03 (23,399.71)0.00 0.00 L, 14 Total (31,497.74)(31,517.74)8,118.03 (23,399.71)0.00 0.00 L, 25 DEFERRED REVENUE 101 General Fund 101-000-33900 DEFERRED SPEC ASSM'T REV RESID B-1 (200.00)0.00 (6,600.00)(6,600.00)0.00 0.00 101-000-36000 DEFERRED SPEC ASSM'T REV RESID 0.00 (200.00)0.00 (200.00)0.00 0.00 101 Total (200.00)(200.00)(6,600.00)(6,800.00)0.00 0.00 L, 25 Total (200.00)(200.00)(6,600.00)(6,800.00)0.00 0.00 L, 15 ACCRUED LIABILITIES 101 General Fund 101-000-21406 DUE TO PENSION (19.50)0.00 0.00 0.00 0.00 0.00 101-000-21429 DUE TO HEALTH INSURANCE (4.49)0.00 0.00 0.00 0.00 0.00 101-000-23102 DUE TO PENSION 0.00 (20.14)0.00 (20.14)0.00 0.00 101-000-23107 DUE TO HEALTH INSURANCE 0.00 (466.77)0.00 (466.77)0.00 0.00 101 Total (23.99)(486.91)0.00 (486.91)0.00 0.00 L, 15 Total (23.99)(486.91)0.00 (486.91)0.00 0.00 L Total (31,721.73)(32,204.65)1,518.03 (30,686.62)0.00 0.00 Q EQUITY Q, No Subcode 101 General Fund 101-000-39000 FUND BALANCE (3,563,581.86)(3,839,655.17)0.00 (3,839,655.17)0.00 0.00 101 Total (3,563,581.86)(3,839,655.17)0.00 (3,839,655.17)0.00 0.00 Q, No Subcode Total (3,563,581.86)(3,839,655.17)0.00 (3,839,655.17)0.00 0.00 Q Total (3,563,581.86)(3,839,655.17)0.00 (3,839,655.17)0.00 0.00 10 PROPERTY TAXES 10, No Subcode 101 General Fund 101-000-40200 CURRENT RE & PP TAX 10-1.1 0.00 (527,871.45)258,157.50 (269,713.95)(255,000.00)(255,000.00) 101-000-40300 CURRENT RE & PP TAX (260,192.42)0.00 0.00 0.00 0.00 0.00 101-000-41100 DELINQ RE TAX 0.00 0.00 0.00 0.00 (1,000.00)(1,000.00) 101-000-41200 DELINQ PERS PROP TAX 0.00 (4.45)0.00 (4.45)(500.00)(500.00) 101-000-44200 PROP TAX ADMIN FEE (113,920.66)0.00 0.00 0.00 0.00 0.00 101-000-44500 PEN & INT ON TAXES (2,950.35)(48.40)(900.42)(948.82)0.00 0.00 101 Total (377,063.43)(527,924.30)257,257.08 (270,667.22)(256,500.00)(256,500.00) 10, No Subcode Total (377,063.43)(527,924.30)257,257.08 (270,667.22)(256,500.00)(256,500.00) 10 Total (377,063.43)(527,924.30)257,257.08 (270,667.22)(256,500.00)(256,500.00) 15 STATE GRANTS 15, No Subcode 101 General Fund 101-000-50201 GRANT MONEY 0.00 0.00 0.00 0.00 (5,000.00)(5,000.00) 101-000-54600 METRO ACT FUNDS 0.00 0.00 0.00 0.00 (9,400.00)(9,400.00) 101-000-57300 LOCAL COMMUNITY STABILIZATION SHARE (4,563.34)0.00 (2,411.78)(2,411.78)0.00 0.00 101-000-57400 STATE SHARED REVENUE 10-2.1 (930,932.00)(1,078,051.78)(35,491.00)(1,113,542.78)(892,000.00)(892,000.00) 101-000-57600 METRO ACT FUNDS (10,489.69)0.00 0.00 0.00 0.00 0.00 101-340-50100 GRANT MONEY 10-3.1 (28,000.00)0.00 0.00 0.00 0.00 0.00 101 Total (973,985.03)(1,078,051.78)(37,902.78)(1,115,954.56)(906,400.00)(906,400.00) 15, No Subcode Total (973,985.03)(1,078,051.78)(37,902.78)(1,115,954.56)(906,400.00)(906,400.00) 15 Total (973,985.03)(1,078,051.78)(37,902.78)(1,115,954.56)(906,400.00)(906,400.00) 20 LICENSES & PERMITS 20, No Subcode 101 General Fund 101-000-47700 CABLEVISION FEES 10-3.1 0.00 (133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 101-000-66700 CABLEVISION FEES 10-3.1 (138,310.03)0.00 0.00 0.00 0.00 0.00 101-380-65600 ORDINANCE FINES (18,816.25)0.00 0.00 0.00 0.00 0.00 101-551-48700 TRAILER PK FEES (459.19)0.00 0.00 0.00 0.00 0.00 101-805-51900 ZONING PERMITS & FEES (1,800.00)0.00 0.00 0.00 0.00 0.00 101 Total (159,385.47)(133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 20, No Subcode Total (159,385.47)(133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 20 Total (159,385.47)(133,723.76)(1,373.53)(135,097.29)(145,000.00)(145,000.00) 21 CHARGES FOR SERVICES 21, No Subcode 101 General Fund 101-000-44700 PROP TAX ADMIN FEE 10-1.1 (11,012.50)(232,520.27)111,573.30 (120,946.97)(100,000.00)(100,000.00) 101-000-44800 SUMMER TAX COLL FEE 0.00 (11,000.00)0.00 (11,000.00)(11,500.00)(11,500.00) 101-000-52300 LAND DIVISION FEES (2,300.00)0.00 0.00 0.00 0.00 0.00 101-000-60700 FIRE PROTECTION ORD. FEES 0.00 (722.25)0.00 (722.25)0.00 0.00 101-000-60703 LAND DIVISION FEES 0.00 (3,300.00)0.00 (3,300.00)(3,000.00)(3,000.00) 101-000-60704 CEMETERY FEES 0.00 (32,050.00)0.00 (32,050.00)(25,000.00)(25,000.00) 101-000-60705 ORDINANCE FINES 10-1.1 0.00 (20,057.60)5,157.50 (14,900.10)(3,000.00)(3,000.00) 101-000-60706 TRAILER PK FEES 0.00 (456.00)0.00 (456.00)(500.00)(500.00) 101-000-60711 ZONING PERMITS & FEES 0.00 (13,550.00)0.00 (13,550.00)(5,000.00)(5,000.00) 101-276-63400 CEMETERY FEES (26,887.20)0.00 0.00 0.00 0.00 0.00 101 Total (40,199.70)(313,656.12)116,730.80 (196,925.32)(148,000.00)(148,000.00) 21, No Subcode Total (40,199.70)(313,656.12)116,730.80 (196,925.32)(148,000.00)(148,000.00) 21 Total (40,199.70)(313,656.12)116,730.80 (196,925.32)(148,000.00)(148,000.00) 22 INTEREST & RENTALS 22, No Subcode 101 General Fund 101-000-66500 INTEREST 0.00 (25,859.05)46,346.69 20,487.64 (25,000.00)(25,000.00) 101-000-66501 BANK INTEREST 0.00 (118.28)0.00 (118.28)(100.00)(100.00) 101-000-67007 RENTAL FEES 0.00 0.00 0.00 0.00 (2,000.00)(2,000.00) 101-000-67300 INTEREST ON DEPOSITS (36,407.29)0.00 0.00 0.00 0.00 0.00 101-000-67800 MISC (180.04)(14,015.57)0.00 (14,015.57)(5,000.00)(5,000.00) 101 Total (36,587.33)(39,992.90)46,346.69 6,353.79 (32,100.00)(32,100.00) 22, No Subcode Total (36,587.33)(39,992.90)46,346.69 6,353.79 (32,100.00)(32,100.00) 22 Total (36,587.33)(39,992.90)46,346.69 6,353.79 (32,100.00)(32,100.00) 25 OTHER REVENUES 25, No Subcode 101 General Fund 101-000-52000 MISC (21,631.83)0.00 0.00 0.00 0.00 0.00 101-000-95608 FUNDS NEEDED TO BALANCE BUDGET 0.00 0.00 0.00 0.00 (158,450.00)(158,450.00) 101 Total (21,631.83)0.00 0.00 0.00 (158,450.00)(158,450.00) 25, No Subcode Total (21,631.83)0.00 0.00 0.00 (158,450.00)(158,450.00) 25 Total (21,631.83)0.00 0.00 0.00 (158,450.00)(158,450.00) 30 BOARD 30, No Subcode 101 General Fund 101-101-70200 SALARY & WAGES 20-1.1 6,430.00 6,915.00 241.00 7,156.00 8,500.00 8,500.00 101-101-71500 EMPLOYERS SS 20-1.1 566.85 529.00 0.00 529.00 800.00 800.00 101-101-95800 TRAINING & CONFERENCES 0.00 1,502.00 0.00 1,502.00 2,500.00 2,500.00 101 Total 6,996.85 8,946.00 241.00 9,187.00 11,800.00 11,800.00 30, No Subcode Total 6,996.85 8,946.00 241.00 9,187.00 11,800.00 11,800.00 30 Total 6,996.85 8,946.00 241.00 9,187.00 11,800.00 11,800.00 32 SUPERVISOR 32, No Subcode 101 General Fund 101-171-70200 SALARY & WAGES 20-1.1 58,976.88 63,668.16 0.00 63,668.16 65,000.00 65,000.00 101-171-71500 EMPLOYERS SS 20-1.1 4,509.82 4,870.62 0.00 4,870.62 6,000.00 6,000.00 101-171-95800 TRAINING & CONFERENCES 0.00 1,175.76 0.00 1,175.76 3,000.00 3,000.00 101 Total 63,486.70 69,714.54 0.00 69,714.54 74,000.00 74,000.00 32, No Subcode Total 63,486.70 69,714.54 0.00 69,714.54 74,000.00 74,000.00 32 Total 63,486.70 69,714.54 0.00 69,714.54 74,000.00 74,000.00 34 ELECTIONS 34, No Subcode 101 General Fund 101-000-96300 REIMBURSEMENT 0.00 (19,166.04)0.00 (19,166.04)(5,000.00)(5,000.00) 101-190-67700 REIMBURSEMENT 10-3.1 (19,974.73)0.00 0.00 0.00 0.00 0.00 101-190-70200 SALARY & WAGES 20-1.1 18,889.25 0.00 0.00 0.00 0.00 0.00 101-190-70300 ELECTION SCHOOL 20-1.1 2,415.00 0.00 0.00 0.00 0.00 0.00 101-190-70700 COMMITTEE PER DIEMS 20-1.1 440.00 0.00 0.00 0.00 0.00 0.00 101-190-71500 FICA/MEDICARE 20-1.1 39.18 0.00 0.00 0.00 0.00 0.00 101-190-72800 SUPPLIES 14,383.07 0.00 0.00 0.00 0.00 0.00 101-190-73000 POSTAGE 7,982.31 0.00 0.00 0.00 0.00 0.00 101-190-90300 LEGAL NOTICES 407.90 0.00 0.00 0.00 0.00 0.00 101-262-70200 SALARY & WAGES 0.00 11,380.00 0.00 11,380.00 10,000.00 10,000.00 101-262-70300 ELECTION SCHOOL 0.00 805.00 0.00 805.00 500.00 500.00 101-262-70400 COMMITTEE PER DIEMS 0.00 300.00 0.00 300.00 500.00 500.00 101-262-71500 FICA/MEDICARE 0.00 22.95 0.00 22.95 200.00 200.00 101-262-72800 SUPPLIES 0.00 3,952.92 (3,089.00)863.92 2,500.00 5,000.00 101-262-72900 POSTAGE 0.00 3,375.12 0.00 3,375.12 2,500.00 2,500.00 101-262-80300 LEGAL NOTICES 0.00 0.00 0.00 0.00 400.00 400.00 101-262-86000 TRAVEL & GAS 0.00 0.00 0.00 0.00 200.00 200.00 101-262-93000 EQUIP MAINTENANCE 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101 Total 24,581.98 669.95 (3,089.00)(2,419.05)12,800.00 15,300.00 34, No Subcode Total 24,581.98 669.95 (3,089.00)(2,419.05)12,800.00 15,300.00 34 Total 24,581.98 669.95 (3,089.00)(2,419.05)12,800.00 15,300.00 35 ASSESSOR 35, No Subcode 101 General Fund 101-209-70200 SALARY & WAGES 20-1.1 49,102.80 0.00 0.00 0.00 0.00 0.00 101-209-70300 ASSISTANT TO ASSESSOR 32,106.89 0.00 0.00 0.00 0.00 0.00 101-209-70500 ASSESSING CONTRACT 390.00 0.00 0.00 0.00 0.00 0.00 101-209-71500 EMPLOYERS SS 20-1.1 6,042.25 0.00 0.00 0.00 0.00 0.00 101-209-73000 POSTAGE 1,212.49 0.00 0.00 0.00 0.00 0.00 101-209-81800 SOFTWARE PROGRAMS 470.00 0.00 0.00 0.00 0.00 0.00 101-209-82600 LEGAL FEES 720.00 0.00 0.00 0.00 0.00 0.00 101-209-83600 SPLITS & MAPPING 2,893.38 0.00 0.00 0.00 0.00 0.00 101-209-95800 MEMBERSHIPS & DUES 285.00 0.00 0.00 0.00 0.00 0.00 101-257-70200 SALARY & WAGES 0.00 51,030.00 (1,191.00)49,839.00 53,000.00 53,000.00 101-257-70300 ASSISTANT TO ASSESSOR 0.00 42,488.42 (599.00)41,889.42 40,000.00 40,000.00 101-257-70400 FIELD WORK 0.00 0.00 0.00 0.00 200.00 200.00 101-257-71500 EMPLOYERS SS 0.00 6,879.28 0.00 6,879.28 7,000.00 7,000.00 101-257-72800 SUPPLIES 0.00 867.31 0.00 867.31 1,000.00 1,000.00 101-257-72900 POSTAGE 0.00 2,049.92 0.00 2,049.92 2,400.00 2,400.00 101-257-80100 ASSESSING CONTRACT 0.00 780.00 0.00 780.00 500.00 500.00 101-257-80200 LEGAL FEES 0.00 1,340.00 0.00 1,340.00 5,000.00 5,000.00 101-257-80400 SOFTWARE PROGRAMS 0.00 470.00 0.00 470.00 2,500.00 2,500.00 101-257-80500 SPLITS & MAPPING 0.00 4,468.75 0.00 4,468.75 4,000.00 4,000.00 101-257-80600 BOOKS, MAGS ETC 0.00 0.00 0.00 0.00 100.00 100.00 101-257-95600 MEMBERSHIPS & DUES 0.00 305.00 (20.00)285.00 300.00 300.00 101-257-95800 TRAINING & CONFERENCES 0.00 150.00 0.00 150.00 1,000.00 1,000.00 101 Total 93,222.81 110,828.68 (1,810.00)109,018.68 117,000.00 117,000.00 35, No Subcode Total 93,222.81 110,828.68 (1,810.00)109,018.68 117,000.00 117,000.00 35 Total 93,222.81 110,828.68 (1,810.00)109,018.68 117,000.00 117,000.00 36 CLERK 36, No Subcode 101 General Fund 101-215-70200 SALARY & WAGES 20-1.1 58,951.88 63,668.16 0.00 63,668.16 65,000.00 65,000.00 101-215-71400 UNEMPLOYMENT 37.00 57.00 0.00 57.00 3,000.00 3,000.00 101-215-71500 EMPLOYERS SS 20-1.1 9,121.04 9,720.98 0.00 9,720.98 12,000.00 12,000.00 101-215-72800 SUPPLIES 5,582.10 4,613.75 0.00 4,613.75 6,000.00 6,000.00 101-215-72900 PRINTING 1,088.80 0.00 0.00 0.00 0.00 0.00 101-215-73000 POSTAGE 2,181.90 0.00 0.00 0.00 0.00 0.00 101-215-80300 LEGAL NOTICES 0.00 2,569.99 0.00 2,569.99 4,000.00 4,000.00 101-215-80500 ENGINEERING 0.00 948.00 0.00 948.00 2,000.00 2,000.00 101-215-87300 TRAVEL & PARKING 10.00 0.00 0.00 0.00 0.00 0.00 101-215-90000 PRINTING 0.00 1,417.50 0.00 1,417.50 1,500.00 1,500.00 101-215-90100 POSTAGE 0.00 2,039.79 0.00 2,039.79 3,000.00 3,000.00 101-215-90300 LEGAL NOTICES 2,498.20 0.00 0.00 0.00 0.00 0.00 101-215-95700 BOOKS, MAGS ETC 919.80 549.48 0.00 549.48 500.00 500.00 101-215-95800 TRAINING & CONFERENCES 6,369.56 1,653.44 0.00 1,653.44 3,000.00 3,000.00 101-215-95801 MEMBERSHIPS & DUES 0.00 6,673.16 0.00 6,673.16 7,000.00 7,000.00 101-215-95900 TRAINING & CONFERENCES 1,022.33 0.00 0.00 0.00 0.00 0.00 101-215-96200 EQUIPMENT RENTAL 746.79 634.56 0.00 634.56 650.00 650.00 101-215-96500 OTHER SUNDRY 0.00 350.70 0.00 350.70 600.00 600.00 101 Total 88,529.40 94,896.51 0.00 94,896.51 108,250.00 108,250.00 36, No Subcode Total 88,529.40 94,896.51 0.00 94,896.51 108,250.00 108,250.00 36 Total 88,529.40 94,896.51 0.00 94,896.51 108,250.00 108,250.00 38 TREASURER 38, No Subcode 101 General Fund 101-253-70200 SALARY & WAGES 20-1.1 58,951.88 63,668.16 0.00 63,668.16 65,000.00 65,000.00 101-253-71500 EMPLOYERS SS 20-1.1 4,259.99 4,610.01 0.00 4,610.01 6,000.00 6,000.00 101-253-72800 SUPPLIES 1,303.66 718.84 0.00 718.84 800.00 800.00 101-253-73000 POSTAGE 5,547.59 0.00 0.00 0.00 0.00 0.00 101-253-86000 TRAVEL & PARKING 0.00 0.00 0.00 0.00 100.00 100.00 101-253-90000 PRINTING 0.00 0.00 0.00 0.00 500.00 500.00 101-253-90100 POSTAGE 0.00 6,170.16 0.00 6,170.16 5,000.00 5,000.00 101-253-95600 MISC 32.36 30.48 0.00 30.48 600.00 600.00 101-253-95700 MEMBERSHIPS & DUES 0.00 234.00 0.00 234.00 300.00 300.00 101-253-95800 TRAINING & CONFERENCES 234.00 1,608.88 0.00 1,608.88 2,500.00 2,500.00 101-253-95801 MI TAX COMM REFUND 0.00 463.92 0.00 463.92 500.00 500.00 101-253-96200 MI TAX COMM REFUND 134.74 0.00 0.00 0.00 0.00 0.00 101 Total 70,464.22 77,504.45 0.00 77,504.45 81,300.00 81,300.00 38, No Subcode Total 70,464.22 77,504.45 0.00 77,504.45 81,300.00 81,300.00 38 Total 70,464.22 77,504.45 0.00 77,504.45 81,300.00 81,300.00 39 CEMETERY 39, No Subcode 101 General Fund 101-276-73100 CEM FOUNDATIONS 2,439.60 0.00 0.00 0.00 0.00 0.00 101-276-73200 CEM MAINT 30 23,320.22 0.00 0.00 0.00 0.00 0.00 101-276-73400 GR OPEN & CLOSE 14,500.00 0.00 0.00 0.00 0.00 0.00 101-276-76600 TOOLS & SUPPLIES 331.68 0.00 0.00 0.00 0.00 0.00 101-276-92100 ELECTRICITY 672.90 0.00 0.00 0.00 0.00 0.00 101-567-72800 TOOLS & SUPPLIES 0.00 444.82 0.00 444.82 500.00 500.00 101-567-80100 CEM FOUNDATIONS 0.00 6,707.00 0.00 6,707.00 8,000.00 8,000.00 101-567-80200 GR OPEN & CLOSE 0.00 17,660.00 0.00 17,660.00 20,000.00 20,000.00 101-567-92000 ELECTRICITY 0.00 767.50 (58.16)709.34 1,000.00 1,000.00 101-567-93000 CEM MAINT 0.00 33,185.53 0.00 33,185.53 42,000.00 42,000.00 101 Total 41,264.40 58,764.85 (58.16)58,706.69 71,500.00 71,500.00 39, No Subcode Total 41,264.40 58,764.85 (58.16)58,706.69 71,500.00 71,500.00 39 Total 41,264.40 58,764.85 (58.16)58,706.69 71,500.00 71,500.00 40 HALL & GROUNDS 40, No Subcode 101 General Fund 101-215-85100 TELEPHONE 0.00 3,982.58 0.00 3,982.58 4,000.00 4,000.00 101-215-85300 TELEPHONE 4,060.84 0.00 0.00 0.00 0.00 0.00 101-215-86100 TRAVEL & PARKING 0.00 0.00 0.00 0.00 500.00 500.00 101-215-86300 VEHICLE MAINT 496.11 0.00 0.00 0.00 0.00 0.00 101-215-86700 GAS, OIL 2,610.81 0.00 0.00 0.00 0.00 0.00 101-215-92100 GAS, OIL 0.00 3,777.23 0.00 3,777.23 4,500.00 4,500.00 101-215-93100 VEHICLE MAINT 0.00 1,786.00 0.00 1,786.00 2,000.00 2,000.00 101-215-93200 EQUIPMENT RENTAL 634.56 0.00 0.00 0.00 0.00 0.00 101-215-93300 EQUIP MAINTENANCE 1,868.19 0.00 0.00 0.00 0.00 0.00 101-215-93800 EQUIP MAINTENANCE 0.00 2,389.45 0.00 2,389.45 2,000.00 2,000.00 101-265-70300 GROUNDS MAINT SALARY 291.00 541.50 59.00 600.50 1,000.00 1,000.00 101-265-71500 EMPLOYERS SS 20-1.1 30.84 41.41 0.00 41.41 100.00 100.00 101-265-72800 MAINT SUPPLIES 0.00 200.22 0.00 200.22 500.00 500.00 101-265-77700 MAINT SUPPLIES 64.50 0.00 0.00 0.00 0.00 0.00 101-265-92000 UTILITIES 0.00 12,043.11 (724.34)11,318.77 10,000.00 10,000.00 101-265-92100 UTILITIES 9,609.62 0.00 0.00 0.00 0.00 0.00 101-265-93000 BLDG MAINT 10,810.57 12,520.55 0.00 12,520.55 20,000.00 20,000.00 101-265-93100 GROUNDS MAINTENANCE 16,377.03 29,606.64 0.00 29,606.64 25,000.00 25,000.00 101 Total 46,854.07 66,888.69 (665.34)66,223.35 69,600.00 69,600.00 40, No Subcode Total 46,854.07 66,888.69 (665.34)66,223.35 69,600.00 69,600.00 40 Total 46,854.07 66,888.69 (665.34)66,223.35 69,600.00 69,600.00 44 BOARD OF REVIEW 44, No Subcode 101 General Fund 101-247-70200 SALARY & WAGES 20-1.1 280.00 2,480.00 0.00 2,480.00 2,500.00 2,500.00 101-247-71500 EMPLOYERS SS 20-1.1 21.42 189.72 0.00 189.72 300.00 300.00 101-247-80300 LEGAL NOTICES 0.00 0.00 0.00 0.00 800.00 800.00 101-247-90300 LEGAL NOTICES 543.61 0.00 0.00 0.00 0.00 0.00 101 Total 845.03 2,669.72 0.00 2,669.72 3,600.00 3,600.00 44, No Subcode Total 845.03 2,669.72 0.00 2,669.72 3,600.00 3,600.00 44 Total 845.03 2,669.72 0.00 2,669.72 3,600.00 3,600.00 46 AUDIT & CONSULTING 46, No Subcode 101 General Fund 101-230-80800 AUDIT 14,105.00 0.00 0.00 0.00 0.00 0.00 101-250-80200 AUDIT 0.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 101 Total 14,105.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 46, No Subcode Total 14,105.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 46 Total 14,105.00 14,891.50 0.00 14,891.50 20,000.00 20,000.00 48 LEGAL SERVICES 48, No Subcode 101 General Fund 101-203-82600 LEGAL FEES C&C-1 14,485.75 0.00 0.00 0.00 0.00 0.00 101-250-80100 LEGAL FEES 0.00 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 101 Total 14,485.75 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 48, No Subcode Total 14,485.75 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 48 Total 14,485.75 7,010.00 (1,060.00)5,950.00 24,000.00 24,000.00 54 GENERAL ADMINISTRATION 54, No Subcode 101 General Fund 101-215-70600 SECTY SALARIES 20-1.1 66,008.88 68,588.43 (1,751.00)66,837.43 70,000.00 70,000.00 101-215-72200 PENSION 20-2.1 45,270.49 48,372.74 0.00 48,372.74 50,000.00 50,000.00 101-215-82100 ENGINEERING 71.25 0.00 0.00 0.00 0.00 0.00 101-250-80300 GENERAL COMPUTER SERVICES 0.00 24,877.01 0.00 24,877.01 20,000.00 20,000.00 101-278-72500 HEALTH AND LIFE 0.00 66,174.14 0.00 66,174.14 60,000.00 70,000.00 101-278-72501 RETIREE HEALTH CARE 0.00 40,040.64 0.00 40,040.64 42,000.00 42,000.00 101-278-72502 WORKERS COMP 0.00 10,965.20 (319.00)10,646.20 14,000.00 14,000.00 101-278-96000 GENERAL INSURANCE 0.00 29,583.00 0.00 29,583.00 26,000.00 26,000.00 101-289-81700 GENERAL COMPUTER SERVICES 30 27,616.69 0.00 (51.00)(51.00)0.00 0.00 101-925-91000 HEALTH AND LIFE 30 50,467.54 0.00 (7,402.00)(7,402.00)0.00 0.00 101-925-91100 RETIREE HEALTH CARE 30 38,261.44 0.00 0.00 0.00 0.00 0.00 101-925-91200 WORKERS COMP 8,780.00 0.00 0.00 0.00 0.00 0.00 101-925-91300 GENERAL INSURANCE 30 27,920.47 0.00 0.00 0.00 0.00 0.00 101 Total 264,396.76 288,601.16 (9,523.00)279,078.16 282,000.00 292,000.00 54, No Subcode Total 264,396.76 288,601.16 (9,523.00)279,078.16 282,000.00 292,000.00 54 Total 264,396.76 288,601.16 (9,523.00)279,078.16 282,000.00 292,000.00 60 FIRE PROTECTION 60, No Subcode 101 General Fund 101-336-70201 CHIEF WAGES 0.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 101-336-70202 ASS'T CHIEFS WAGES 0.00 8,000.00 0.00 8,000.00 8,000.00 8,000.00 101-336-70203 FIREFIGHTERS WAGES 0.00 142,719.17 (13,062.00)129,657.17 155,000.00 155,000.00 101-336-71500 EMPLOYERS SS 0.00 12,142.01 0.00 12,142.01 14,000.00 14,000.00 101-336-72900 BOOKS, MAGS ETC 0.00 0.00 0.00 0.00 300.00 300.00 101-336-74400 CLOTHING & GEAR 0.00 2,467.37 0.00 2,467.37 19,000.00 6,000.00 101-336-76600 TOOLS & SUPPLIES 0.00 37,060.18 0.00 37,060.18 13,000.00 26,000.00 101-336-76700 MEDICAL SUPPLIES 0.00 135.65 0.00 135.65 2,000.00 2,000.00 101-336-80100 SOFTWARE PROGRAMS 0.00 8,638.26 0.00 8,638.26 10,000.00 10,000.00 101-336-80200 LEGAL FEES 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101-336-85000 TELEPHONE 0.00 5,427.43 0.00 5,427.43 4,700.00 4,700.00 101-336-86000 TRAVEL & PARKING 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101-336-92000 GAS, OIL 0.00 3,692.48 0.00 3,692.48 3,000.00 3,000.00 101-336-92100 UTILITIES 0.00 11,322.49 (827.02)10,495.47 8,000.00 8,000.00 101-336-93000 RADIO MAINT 0.00 15,239.16 0.00 15,239.16 1,500.00 1,500.00 101-336-93100 BLDG & GROUNDS MAINT 0.00 14,120.06 (1,686.00)12,434.06 16,000.00 16,000.00 101-336-93200 EQUIP MAINTENANCE 0.00 4,888.26 0.00 4,888.26 6,000.00 6,000.00 101-336-93300 VEHICLE MAINT 0.00 9,358.07 0.00 9,358.07 15,000.00 15,000.00 101-336-95500 MEMBERSHIPS & DUES 0.00 1,887.16 0.00 1,887.16 1,400.00 1,400.00 101-336-95800 TRAINING & CONFERENCES 0.00 466.26 0.00 466.26 5,000.00 5,000.00 101-336-96300 GRANT MATCH FUNDS 0.00 0.00 0.00 0.00 5,000.00 5,000.00 101-336-96500 PHYSICALS 0.00 15,042.00 0.00 15,042.00 17,000.00 17,000.00 101-340-70201 CHIEF WAGES 20-1.1 8,000.00 0.00 0.00 0.00 0.00 0.00 101-340-70202 ASS'T CHIEFS WAGES 20-1.1 8,000.00 0.00 0.00 0.00 0.00 0.00 101-340-70203 FIREFIGHTERS WAGES 20-1.1 151,489.29 0.00 12,884.00 12,884.00 0.00 0.00 101-340-71500 EMPLOYERS SS 20-1.1 12,778.46 0.00 0.00 0.00 0.00 0.00 101-340-74404 CLOTHING & GEAR 40 906.44 0.00 0.00 0.00 0.00 0.00 101-340-76600 TOOLS & SUPPLIES 30 12,642.41 0.00 0.00 0.00 0.00 0.00 101-340-76605 MEDICAL SUPPLIES 1,061.26 0.00 0.00 0.00 0.00 0.00 101-340-81800 SOFTWARE PROGRAMS 1,943.98 0.00 0.00 0.00 0.00 0.00 101-340-82600 LEGAL FEES 560.00 0.00 0.00 0.00 0.00 0.00 101-340-85100 RADIO MAINT 455.18 0.00 0.00 0.00 0.00 0.00 101-340-85300 TELEPHONE 5,393.46 0.00 0.00 0.00 0.00 0.00 101-340-86700 GAS, OIL 2,226.26 0.00 0.00 0.00 0.00 0.00 101-340-92000 UTILITIES 9,456.99 0.00 0.00 0.00 0.00 0.00 101-340-93000 BLDG & GROUNDS MAINT 30 29,062.88 0.00 0.00 0.00 0.00 0.00 101-340-93300 EQUIP MAINTENANCE 6,883.40 0.00 0.00 0.00 0.00 0.00 101-340-93900 VEHICLE MAINT 13,679.98 0.00 0.00 0.00 0.00 0.00 101-340-95800 MEMBERSHIPS & DUES 1,450.00 0.00 0.00 0.00 0.00 0.00 101-340-95900 TRAINING & CONFERENCES 2,968.00 0.00 0.00 0.00 0.00 0.00 101-340-96300 PHYSICALS 500.00 0.00 0.00 0.00 0.00 0.00 101 Total 269,457.99 300,606.01 (2,691.02)297,914.99 313,900.00 313,900.00 60, No Subcode Total 269,457.99 300,606.01 (2,691.02)297,914.99 313,900.00 313,900.00 60 Total 269,457.99 300,606.01 (2,691.02)297,914.99 313,900.00 313,900.00 65 ORDINANCE ENFORCEMENT 65, No Subcode 101 General Fund 101-302-70200 SALARY & WAGES 0.00 22,737.50 (471.00)22,266.50 25,000.00 25,000.00 101-302-71500 EMPLOYERS SS 0.00 1,739.42 0.00 1,739.42 2,000.00 2,000.00 101-302-72800 SUPPLIES 0.00 12.50 0.00 12.50 500.00 500.00 101-302-80100 ORDINANCE COMPILATION 0.00 330.00 0.00 330.00 5,000.00 5,000.00 101-302-80200 LEGAL FEES 0.00 13,919.38 2,940.26 16,859.64 15,000.00 15,000.00 101-302-80300 LEGAL NOTICES 0.00 0.00 0.00 0.00 1,500.00 1,500.00 101-302-95500 MISC 0.00 328.97 0.00 328.97 1,000.00 1,000.00 101-380-70200 SALARY & WAGES 20-1.1 13,428.20 0.00 0.00 0.00 0.00 0.00 101-380-71500 EMPLOYERS SS 20-1.1 1,032.01 0.00 0.00 0.00 0.00 0.00 101-380-72800 SUPPLIES 269.51 0.00 0.00 0.00 0.00 0.00 101-380-81800 ORDINANCE COMPILATION 900.00 0.00 0.00 0.00 0.00 0.00 101-380-82600 LEGAL FEES C&C-1 13,465.13 0.00 0.00 0.00 0.00 0.00 101-380-95000 MISC 2,473.41 0.00 0.00 0.00 0.00 0.00 101 Total 31,568.26 39,067.77 2,469.26 41,537.03 50,000.00 50,000.00 65, No Subcode Total 31,568.26 39,067.77 2,469.26 41,537.03 50,000.00 50,000.00 65 Total 31,568.26 39,067.77 2,469.26 41,537.03 50,000.00 50,000.00 66 COMMUNITY/ECONOMIC DEVELO 66, No Subcode 101 General Fund 101-701-70200 SALARY & WAGES 0.00 5,700.00 0.00 5,700.00 7,000.00 7,000.00 101-701-71500 EMPLOYERS SS 0.00 594.23 0.00 594.23 1,500.00 1,500.00 101-701-72500 ZON BD APPEAL PER DIEM 0.00 2,080.00 0.00 2,080.00 2,000.00 2,000.00 101-701-72800 SUPPLIES 0.00 0.00 0.00 0.00 500.00 500.00 101-701-80200 LEGAL FEES 0.00 9,850.10 (40.00)9,810.10 20,000.00 20,000.00 101-701-80300 ENGINEERING 0.00 1,820.75 0.00 1,820.75 3,000.00 3,000.00 101-701-80400 PLANNER 0.00 15,600.00 380.00 15,980.00 20,000.00 20,000.00 101-701-80500 LAND USE PLANNING 0.00 0.00 0.00 0.00 1,000.00 1,000.00 101-701-80600 LEGAL NOTICES 0.00 1,891.68 0.00 1,891.68 4,500.00 4,500.00 101-701-86000 TRAVEL & PARKING 0.00 0.00 0.00 0.00 100.00 100.00 101-701-95500 MISC 0.00 0.00 0.00 0.00 100.00 100.00 101-701-95800 TRAINING & CONFERENCES 0.00 995.88 0.00 995.88 1,000.00 1,000.00 101-805-70200 SALARY & WAGES 20-1.1 3,920.00 0.00 0.00 0.00 0.00 0.00 101-805-71500 EMPLOYERS SS 20-1.1 299.88 0.00 0.00 0.00 0.00 0.00 101-805-72800 SUPPLIES 58.00 0.00 0.00 0.00 0.00 0.00 101-805-82100 ENGINEERING 1,199.50 0.00 0.00 0.00 0.00 0.00 101-805-82200 PLANNER 13,723.30 0.00 0.00 0.00 0.00 0.00 101-805-82600 LEGAL FEES 9,460.00 0.00 0.00 0.00 0.00 0.00 101-805-90300 LEGAL NOTICES 3,603.90 0.00 0.00 0.00 0.00 0.00 101 Total 32,264.58 38,532.64 340.00 38,872.64 60,700.00 60,700.00 66, No Subcode Total 32,264.58 38,532.64 340.00 38,872.64 60,700.00 60,700.00 66 Total 32,264.58 38,532.64 340.00 38,872.64 60,700.00 60,700.00 70 ROAD MAINTENANCE 70, No Subcode 101 General Fund 101-444-78200 ROAD MAINTENANCE 30 163,066.09 0.00 0.00 0.00 0.00 0.00 101-444-92800 TWP SHARE OF ST LIGHTS 570.15 0.00 0.00 0.00 0.00 0.00 101-446-80100 ROAD MAINTENANCE 0.00 192,490.20 0.00 192,490.20 200,000.00 200,000.00 101-448-92000 TWP SHARE OF ST LIGHTS 0.00 612.56 (43.77)568.79 1,000.00 1,000.00 101 Total 163,636.24 193,102.76 (43.77)193,058.99 201,000.00 201,000.00 70, No Subcode Total 163,636.24 193,102.76 (43.77)193,058.99 201,000.00 201,000.00 70 Total 163,636.24 193,102.76 (43.77)193,058.99 201,000.00 201,000.00 73 CAPITAL OUTLAY 73, No Subcode 101 General Fund 101-190-97000 CAPITAL OUTLAY 5,982.27 0.00 0.00 0.00 0.00 0.00 101-215-97100 CAPITAL OUTLAY 0.00 3,810.83 0.00 3,810.83 10,000.00 5,000.00 101-262-97100 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 5,000.00 5,000.00 101-265-97000 CAPITAL OUTLAY 40 19,820.50 0.00 0.00 0.00 0.00 0.00 101-265-97100 CAPITAL OUTLAY 0.00 28,416.94 0.00 28,416.94 45,000.00 35,000.00 101-302-97100 CAPITAL OUTLAY 0.00 7,770.00 0.00 7,770.00 5,000.00 5,000.00 101-336-97100 CAPITAL OUTLAY 0.00 17,389.33 0.00 17,389.33 20,000.00 35,000.00 101-340-97000 CAPITAL OUTLAY 40 14,716.67 0.00 0.00 0.00 0.00 0.00 101-380-97000 CAPITAL OUTLAY 40 16,100.00 0.00 0.00 0.00 0.00 0.00 101-567-97100 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 10,000.00 0.00 101 Total 56,619.44 57,387.10 0.00 57,387.10 95,000.00 85,000.00 73, No Subcode Total 56,619.44 57,387.10 0.00 57,387.10 95,000.00 85,000.00 73 Total 56,619.44 57,387.10 0.00 57,387.10 95,000.00 85,000.00 75 OPERATING TRANSFERS 75, No Subcode 101 General Fund 101-965-22800 " "0.00 0.00 0.00 0.00 50,000.00 0.00 101-965-99501 TRANSFER TO SOLID WASTE & RECYCLING 0.00 50,000.00 0.00 50,000.00 0.00 50,000.00 101-999-74700 TRANSFER TO SOLID WASTE & RECYCLING 50,000.00 0.00 0.00 0.00 0.00 0.00 101 Total 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 75, No Subcode Total 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 75 Total 50,000.00 50,000.00 0.00 50,000.00 50,000.00 50,000.00 Leadsheet codes 0.00 0.00 0.00 0.00 0.00 2,500.00 Net Income (Loss)276,073.31 613,266.53 248,098.30 0.00 (2,500.00) Total Assets 3,871,376.90 4,485,126.35 (366,686.26)4,118,440.09 0.00 0.00 Total Liabilities (31,721.73)(32,204.65)1,518.03 (30,686.62)0.00 0.00 Total Equity (3,563,581.86)(3,839,655.17)0.00 (3,839,655.17)0.00 0.00 Total Revenue (1,608,852.79)(2,112,514.90)381,058.26 (1,731,456.64)(1,651,450.00)(1,651,450.00) Total Expense 1,332,779.48 1,499,248.37 (15,890.03)1,483,358.34 1,651,450.00 1,653,950.00 Beg FB (3,563,581.86)(3,839,655.17) Change (276,073.31)(248,098.30)0.00 (2,500.00) End FB (3,839,655.17)(4,087,753.47) -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 403 Fire Improvement Fund 403-000-00100 CASH A-1.1 15,667.49 17,917.60 0.00 17,917.60 0.00 0.00 403 Total 15,667.49 17,917.60 0.00 17,917.60 0.00 0.00 A, 01 Total 15,667.49 17,917.60 0.00 17,917.60 0.00 0.00 A Total 15,667.49 17,917.60 0.00 17,917.60 0.00 0.00 Q EQUITY Q, No Subcode 403 Fire Improvement Fund 403-000-39000 FUND BALANCE (13,033.47)(15,667.49)0.00 (15,667.49)0.00 0.00 403 Total (13,033.47)(15,667.49)0.00 (15,667.49)0.00 0.00 Q, No Subcode Total (13,033.47)(15,667.49)0.00 (15,667.49)0.00 0.00 Q Total (13,033.47)(15,667.49)0.00 (15,667.49)0.00 0.00 22 INTEREST & RENTALS 22, No Subcode 403 Fire Improvement Fund 403-000-66500 INTEREST (2,634.02)(2,250.11)0.00 (2,250.11)(2,000.00)(2,000.00) 403 Total (2,634.02)(2,250.11)0.00 (2,250.11)(2,000.00)(2,000.00) 22, No Subcode Total (2,634.02)(2,250.11)0.00 (2,250.11)(2,000.00)(2,000.00) 22 Total (2,634.02)(2,250.11)0.00 (2,250.11)(2,000.00)(2,000.00) Leadsheet codes 0.00 0.00 0.00 0.00 (2,000.00)(2,000.00) Net Income (Loss)2,634.02 2,250.11 2,250.11 2,000.00 2,000.00 Total Assets 15,667.49 17,917.60 0.00 17,917.60 0.00 0.00 Total Equity (13,033.47)(15,667.49)0.00 (15,667.49)0.00 0.00 Total Revenue (2,634.02)(2,250.11)0.00 (2,250.11)(2,000.00)(2,000.00) Beg FB (13,033.47)(15,667.49) Change (2,634.02)(2,250.11)(2,000.00)(2,000.00) End FB (15,667.49)(17,917.60) -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 249 Building Fund 249-000-00100 CASH A-1.1 55,171.55 54,315.66 0.00 54,315.66 0.00 0.00 249 Total 55,171.55 54,315.66 0.00 54,315.66 0.00 0.00 A, 01 Total 55,171.55 54,315.66 0.00 54,315.66 0.00 0.00 A, 09 OTHER ASSETS 249 Building Fund 249-000-14000 OFFICE EQUIPMENT 0.00 9,767.52 0.00 9,767.52 0.00 0.00 249-000-14100 ACCUMULATED DEPRECIATION 0.00 (9,767.52)0.00 (9,767.52)0.00 0.00 249 Total 0.00 0.00 0.00 0.00 0.00 0.00 A, 09 Total 0.00 0.00 0.00 0.00 0.00 0.00 A, 10 Fixed Assets 249 Building Fund 249-000-11500 OFFICE EQUIPMENT 9,767.52 0.00 0.00 0.00 0.00 0.00 249-000-11600 ACCUMULATED DEPRECIATION (9,767.52)0.00 0.00 0.00 0.00 0.00 249 Total 0.00 0.00 0.00 0.00 0.00 0.00 A, 10 Total 0.00 0.00 0.00 0.00 0.00 0.00 A Total 55,171.55 54,315.66 0.00 54,315.66 0.00 0.00 Q EQUITY Q, No Subcode 249 Building Fund 249-000-39000 FUND BALANCE (55,171.55)(55,171.55)0.00 (55,171.55)0.00 0.00 249 Total (55,171.55)(55,171.55)0.00 (55,171.55)0.00 0.00 Q, No Subcode Total (55,171.55)(55,171.55)0.00 (55,171.55)0.00 0.00 Q Total (55,171.55)(55,171.55)0.00 (55,171.55)0.00 0.00 64 BUILDING INSPECTION 64, No Subcode 249 Building Fund 249-371-80300 ADD'L EXPENSES 0.00 855.89 0.00 855.89 1,000.00 1,000.00 249 Total 0.00 855.89 0.00 855.89 1,000.00 1,000.00 64, No Subcode Total 0.00 855.89 0.00 855.89 1,000.00 1,000.00 64 Total 0.00 855.89 0.00 855.89 1,000.00 1,000.00 Leadsheet codes 0.00 0.00 0.00 0.00 1,000.00 1,000.00 Net Income (Loss)0.00 (855.89) (855.89)(1,000.00)(1,000.00) Total Assets 55,171.55 54,315.66 0.00 54,315.66 0.00 0.00 Total Equity (55,171.55)(55,171.55)0.00 (55,171.55)0.00 0.00 Total Expense 0.00 855.89 0.00 855.89 1,000.00 1,000.00 Beg FB (55,171.55)(55,171.55) Change 0.00 855.89 1,000.00 1,000.00 End FB (55,171.55)(54,315.66) -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 282 ARPA Fund 282-000-00100 CASH A-1.1 0.00 581,515.04 225.38 581,740.42 0.00 0.00 282 Total 0.00 581,515.04 225.38 581,740.42 0.00 0.00 A, 01 Total 0.00 581,515.04 225.38 581,740.42 0.00 0.00 A Total 0.00 581,515.04 225.38 581,740.42 0.00 0.00 L LIABILITIES L, 25 DEFERRED REVENUE 282 ARPA Fund 282-000-36000 UNEARNED REVENUE 0.00 0.00 (581,515.04)(581,515.04)0.00 0.00 282 Total 0.00 0.00 (581,515.04)(581,515.04)0.00 0.00 L, 25 Total 0.00 0.00 (581,515.04)(581,515.04)0.00 0.00 L Total 0.00 0.00 (581,515.04)(581,515.04)0.00 0.00 12 Federal Grant 12, No Subcode 282 ARPA Fund 282-000-52800 ARPA REVENUE 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 282 Total 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 12, No Subcode Total 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 12 Total 0.00 (581,515.04)581,515.04 0.00 0.00 0.00 22 INTEREST & RENTALS 22, No Subcode 282 ARPA Fund 282-000-66500 INTEREST 0.00 0.00 (225.38)(225.38)0.00 0.00 282 Total 0.00 0.00 (225.38)(225.38)0.00 0.00 22, No Subcode Total 0.00 0.00 (225.38)(225.38)0.00 0.00 22 Total 0.00 0.00 (225.38)(225.38)0.00 0.00 Leadsheet codes 0.00 0.00 0.00 0.00 0.00 0.00 Net Income (Loss)0.00 581,515.04 225.38 0.00 0.00 Total Assets 0.00 581,515.04 225.38 581,740.42 0.00 0.00 Total Liabilities 0.00 0.00 (581,515.04)(581,515.04)0.00 0.00 Total Revenue 0.00 (581,515.04)581,289.66 (225.38)0.00 0.00 Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 401 Public Improvement Fund 401-000-00100 CASH A-1.1 35,640.37 36,077.88 0.00 36,077.88 0.00 0.00 401 Total 35,640.37 36,077.88 0.00 36,077.88 0.00 0.00 A, 01 Total 35,640.37 36,077.88 0.00 36,077.88 0.00 0.00 A Total 35,640.37 36,077.88 0.00 36,077.88 0.00 0.00 Q EQUITY Q, No Subcode 401 Public Improvement Fund 401-000-39000 FUND BALANCE (35,424.28)(35,640.37)0.00 (35,640.37)0.00 0.00 401 Total (35,424.28)(35,640.37)0.00 (35,640.37)0.00 0.00 Q, No Subcode Total (35,424.28)(35,640.37)0.00 (35,640.37)0.00 0.00 Q Total (35,424.28)(35,640.37)0.00 (35,640.37)0.00 0.00 22 INTEREST & RENTALS 22, No Subcode 401 Public Improvement Fund 401-000-66500 INTEREST 0.00 (562.51)0.00 (562.51)(700.00)(700.00) 401-000-67300 INTEREST ON DEPOSITS (658.49)0.00 0.00 0.00 0.00 0.00 401 Total (658.49)(562.51)0.00 (562.51)(700.00)(700.00) 22, No Subcode Total (658.49)(562.51)0.00 (562.51)(700.00)(700.00) 22 Total (658.49)(562.51)0.00 (562.51)(700.00)(700.00) 70 ROAD MAINTENANCE 70, No Subcode 401 Public Improvement Fund 401-000-82500 TWP. DRAIN ASSESSMENTS 442.40 0.00 0.00 0.00 0.00 0.00 401 Total 442.40 0.00 0.00 0.00 0.00 0.00 70, No Subcode Total 442.40 0.00 0.00 0.00 0.00 0.00 70 Total 442.40 0.00 0.00 0.00 0.00 0.00 73 CAPITAL OUTLAY 73, No Subcode 401 Public Improvement Fund 401-901-96700 TWP. DRAIN ASSESSMENTS 0.00 125.00 0.00 125.00 1,000.00 1,000.00 401 Total 0.00 125.00 0.00 125.00 1,000.00 1,000.00 73, No Subcode Total 0.00 125.00 0.00 125.00 1,000.00 1,000.00 73 Total 0.00 125.00 0.00 125.00 1,000.00 1,000.00 Leadsheet codes 0.00 0.00 0.00 0.00 300.00 300.00 Net Income (Loss)216.09 437.51 437.51 (300.00)(300.00) Total Assets 35,640.37 36,077.88 0.00 36,077.88 0.00 0.00 Total Equity (35,424.28)(35,640.37)0.00 (35,640.37)0.00 0.00 Total Revenue (658.49)(562.51)0.00 (562.51)(700.00)(700.00) Total Expense 442.40 125.00 0.00 125.00 1,000.00 1,000.00 Beg FB (35,424.28)(35,640.37) Change (216.09)(437.51)300.00 300.00 End FB (35,640.37)(36,077.88) -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 225 Water & Sewer Fund 225-000-00100 CASH A-1.1 601,885.57 715,739.27 (74,363.40)641,375.87 0.00 0.00 225 Total 601,885.57 715,739.27 (74,363.40)641,375.87 0.00 0.00 A, 01 Total 601,885.57 715,739.27 (74,363.40)641,375.87 0.00 0.00 A, 05 RECEIVABLES 225 Water & Sewer Fund 225-000-04500 SPEC ASSMTS RECEIVABLE 5,608.00 5,608.00 (1,402.00)4,206.00 0.00 0.00 225 Total 5,608.00 5,608.00 (1,402.00)4,206.00 0.00 0.00 A, 05 Total 5,608.00 5,608.00 (1,402.00)4,206.00 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 225 Water & Sewer Fund 225-000-08400 DUE FROM TAX COLLECTION 3,350.78 3,350.78 (3,350.78)0.00 0.00 0.00 225 Total 3,350.78 3,350.78 (3,350.78)0.00 0.00 0.00 A, 07 Total 3,350.78 3,350.78 (3,350.78)0.00 0.00 0.00 A Total 610,844.35 724,698.05 (79,116.18)645,581.87 0.00 0.00 L LIABILITIES L, 14 ACCOUNTS PAYABLE 225 Water & Sewer Fund 225-000-20200 ACCOUNTS PAYABLE (1,340.00)(1,340.00)1,340.00 0.00 0.00 0.00 225 Total (1,340.00)(1,340.00)1,340.00 0.00 0.00 0.00 L, 14 Total (1,340.00)(1,340.00)1,340.00 0.00 0.00 0.00 L, 25 DEFERRED REVENUE 225 Water & Sewer Fund 225-000-36000 DEFERRED S/A REVENUE (5,608.00)(5,608.00)1,402.00 (4,206.00)0.00 0.00 225 Total (5,608.00)(5,608.00)1,402.00 (4,206.00)0.00 0.00 L, 25 Total (5,608.00)(5,608.00)1,402.00 (4,206.00)0.00 0.00 L Total (6,948.00)(6,948.00)2,742.00 (4,206.00)0.00 0.00 Q EQUITY Q, No Subcode 225 Water & Sewer Fund 225-000-39000 FUND BALANCE (526,560.10)(603,896.35)0.00 (603,896.35)0.00 0.00 225 Total (526,560.10)(603,896.35)0.00 (603,896.35)0.00 0.00 Q, No Subcode Total (526,560.10)(603,896.35)0.00 (603,896.35)0.00 0.00 Q Total (526,560.10)(603,896.35)0.00 (603,896.35)0.00 0.00 21 CHARGES FOR SERVICES 21, No Subcode 225 Water & Sewer Fund 225-000-60200 CHARGES FOR SERVICES (33,205.00)0.00 0.00 0.00 (30,000.00)(30,000.00) 225-000-60300 E TO D ON 14TH STREET WATER 0.00 0.00 0.00 0.00 (5,000.00)(5,000.00) 225-000-60500 WATER HOOKUP -14TH ST (184,854.00)0.00 0.00 0.00 (5,000.00)(5,000.00) 225-000-60600 SEWER CONNECTION FEES (135,733.00)(176,689.25)0.00 (176,689.25)(50,000.00)(50,000.00) 225 Total (353,792.00)(176,689.25)0.00 (176,689.25)(90,000.00)(90,000.00) 21, No Subcode Total (353,792.00)(176,689.25)0.00 (176,689.25)(90,000.00)(90,000.00) 21 Total (353,792.00)(176,689.25)0.00 (176,689.25)(90,000.00)(90,000.00) 22 INTEREST & RENTALS 22, No Subcode 225 Water & Sewer Fund 225-000-66500 INTEREST (1,285.23)(1,007.40)0.00 (1,007.40)(500.00)(500.00) 225 Total (1,285.23)(1,007.40)0.00 (1,007.40)(500.00)(500.00) 22, No Subcode Total (1,285.23)(1,007.40)0.00 (1,007.40)(500.00)(500.00) 22 Total (1,285.23)(1,007.40)0.00 (1,007.40)(500.00)(500.00)-1285.23 25 OTHER REVENUES 25, No Subcode 225 Water & Sewer Fund 225-000-45100 SPECIAL ASSMT REVENUE (617.55)(79,395.88)77,713.48 (1,682.40)(1,000.00)(1,000.00) 225 Total (617.55)(79,395.88)77,713.48 (1,682.40)(1,000.00)(1,000.00) 25, No Subcode Total (617.55)(79,395.88)77,713.48 (1,682.40)(1,000.00)(1,000.00) 25 Total (617.55)(79,395.88)77,713.48 (1,682.40)(1,000.00)(1,000.00) 75 OPERATING TRANSFERS 75, No Subcode 225 Water & Sewer Fund 225-443-99500 OPERATING TRANSFER OUT 50-1 31,142.98 128,599.83 0.70 128,600.53 0.00 128,599.83 225 Total 31,142.98 128,599.83 0.70 128,600.53 0.00 128,599.83 75, No Subcode Total 31,142.98 128,599.83 0.70 128,600.53 0.00 128,599.83 75 Total 31,142.98 128,599.83 0.70 128,600.53 0.00 128,599.83 86 PUBLIC WORKS 86, No Subcode 225 Water & Sewer Fund 225-443-80100 PROFESSIONAL SERVICES 1,385.05 0.00 0.00 0.00 10,000.00 10,000.00 225-443-80200 LEGAL FEES 15,040.00 10,427.00 (1,340.00)9,087.00 15,000.00 15,000.00 225-443-80400 AID TO OTHER GOVT - WATER 0.00 0.00 0.00 0.00 1,000.00 1,000.00 225-443-80500 AID TO OTHER GOVT - SEWER 0.00 0.00 0.00 0.00 5,000.00 5,000.00 225-443-80600 KAL REGIONAL COMMISSION 4,092.00 4,092.00 0.00 4,092.00 5,000.00 5,000.00 225-443-97200 CAP CONST COST SEWER 226,698.50 120.00 0.00 120.00 30,000.00 30,000.00 225 Total 247,215.55 14,639.00 (1,340.00)13,299.00 66,000.00 66,000.00 86, No Subcode Total 247,215.55 14,639.00 (1,340.00)13,299.00 66,000.00 66,000.00 86 Total 247,215.55 14,639.00 (1,340.00)13,299.00 66,000.00 66,000.00 Leadsheet codes 0.00 0.00 0.00 0.00 (25,500.00)103,099.83 Net Income (Loss)77,336.25 113,853.70 37,479.52 25,500.00 (103,099.83) Total Assets 610,844.35 724,698.05 (79,116.18)645,581.87 0.00 0.00 Total Liabilities (6,948.00)(6,948.00)2,742.00 (4,206.00)0.00 0.00 Total Equity (526,560.10)(603,896.35)0.00 (603,896.35)0.00 0.00 Total Revenue (355,694.78)(257,092.53)77,713.48 (179,379.05)(91,500.00)(91,500.00) Total Expense 278,358.53 143,238.83 (1,339.30)141,899.53 66,000.00 194,599.83 Beg FB (526,560.10)(603,896.35) Change (77,336.25)(37,479.52)(25,500.00)103,099.83 End FB (603,896.35)(641,375.87) -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 219 Street Lighting Fund 219-000-00100 CASH A-1.1 0.00 143,497.18 0.00 143,497.18 0.00 0.00 219 Total 0.00 143,497.18 0.00 143,497.18 0.00 0.00 A, 01 Total 0.00 143,497.18 0.00 143,497.18 0.00 0.00 A, 05 RECEIVABLES 219 Street Lighting Fund 219-000-04500 TAXES RECEIVABLE 10-1.1 0.00 2,098.96 (433.34)1,665.62 0.00 0.00 219 Total 0.00 2,098.96 (433.34)1,665.62 0.00 0.00 A, 05 Total 0.00 2,098.96 (433.34)1,665.62 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 219 Street Lighting Fund 219-000-08400 DUE FROM TAX COLLECTION 0.00 76,933.17 (76,933.17)0.00 0.00 0.00 219 Total 0.00 76,933.17 (76,933.17)0.00 0.00 0.00 A, 07 Total 0.00 76,933.17 (76,933.17)0.00 0.00 0.00 A Total 0.00 222,529.31 (77,366.51)145,162.80 0.00 0.00 L LIABILITIES L, 14 ACCOUNTS PAYABLE 219 Street Lighting Fund 219-000-20200 ACCOUNTS PAYABLE 0.00 (5,929.33)760.79 (5,168.54)0.00 0.00 219 Total 0.00 (5,929.33)760.79 (5,168.54)0.00 0.00 L, 14 Total 0.00 (5,929.33)760.79 (5,168.54)0.00 0.00 L Total 0.00 (5,929.33)760.79 (5,168.54)0.00 0.00 Q EQUITY Q, No Subcode 219 Street Lighting Fund 219-000-39000 FUND BALANCE 0.00 (125,959.82)0.00 (125,959.82)0.00 0.00 219 Total 0.00 (125,959.82)0.00 (125,959.82)0.00 0.00 Q, No Subcode Total 0.00 (125,959.82)0.00 (125,959.82)0.00 0.00 Q Total 0.00 (125,959.82)0.00 (125,959.82)0.00 0.00 25 OTHER REVENUES 25, No Subcode 219 Street Lighting Fund 219-000-45100 ST LGT SPEC ASSMENTS 10-1.1 0.00 (161,036.36)77,366.51 (83,669.85)(75,000.00)(75,000.00) 219 Total 0.00 (161,036.36)77,366.51 (83,669.85)(75,000.00)(75,000.00) 25, No Subcode Total 0.00 (161,036.36)77,366.51 (83,669.85)(75,000.00)(75,000.00) 25 Total 0.00 (161,036.36)77,366.51 (83,669.85)(75,000.00)(75,000.00) 73 CAPITAL OUTLAY 73, No Subcode 219 Street Lighting Fund 219-448-97100 CAPITAL OUTLAY 0.00 0.00 0.00 0.00 100.00 100.00 219 Total 0.00 0.00 0.00 0.00 100.00 100.00 73, No Subcode Total 0.00 0.00 0.00 0.00 100.00 100.00 73 Total 0.00 0.00 0.00 0.00 100.00 100.00 74 STREET LIGHTING 74, No Subcode 219 Street Lighting Fund 219-448-80100 LEGAL FEES 0.00 80.00 0.00 80.00 0.00 0.00 219-448-80200 LEGAL NOTICES 0.00 974.93 0.00 974.93 1,500.00 1,500.00 219-448-90000 POSTAGE 0.00 0.00 0.00 0.00 100.00 100.00 219-448-92000 ST LIGHTS 30 0.00 69,341.27 (760.79)68,580.48 70,000.00 70,000.00 219 Total 0.00 70,396.20 (760.79)69,635.41 71,600.00 71,600.00 74, No Subcode Total 0.00 70,396.20 (760.79)69,635.41 71,600.00 71,600.00 74 Total 0.00 70,396.20 (760.79)69,635.41 71,600.00 71,600.00 Leadsheet codes 0.00 0.00 0.00 0.00 (3,300.00)(3,300.00) Net Income (Loss)0.00 90,640.16 14,034.44 3,300.00 3,300.00 Total Assets 0.00 222,529.31 (77,366.51)145,162.80 0.00 0.00 Total Liabilities 0.00 (5,929.33)760.79 (5,168.54)0.00 0.00 Total Equity 0.00 (125,959.82)0.00 (125,959.82)0.00 0.00 Total Revenue 0.00 (161,036.36)77,366.51 (83,669.85)(75,000.00)(75,000.00) Total Expense 0.00 70,396.20 (760.79)69,635.41 71,700.00 71,700.00 Beg FB 0.00 (125,959.82) Change 0.00 (14,034.44)(3,300.00)(3,300.00) End FB 0.00 (139,994.26) 125,959.82 difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 865 Collingwood Debt Service Fund 865-000-00100 CASH A-1.1 (66,756.00)(74,363.40)74,363.40 0.00 0.00 0.00 865 Total (66,756.00)(74,363.40)74,363.40 0.00 0.00 0.00 A, 01 Total (66,756.00)(74,363.40)74,363.40 0.00 0.00 0.00 A, 05 RECEIVABLES 865 Collingwood Debt Service Fund 865-000-04700 DELINQUENT SPECIAL ASSESSMENT 0.00 7,606.70 (7,606.70)0.00 0.00 0.00 865-000-06000 DELINQUENT SPECIAL ASSESSMENT C-1.1 7,606.70 0.00 0.00 0.00 0.00 0.00 865 Total 7,606.70 7,606.70 (7,606.70)0.00 0.00 0.00 A, 05 Total 7,606.70 7,606.70 (7,606.70)0.00 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 865 Collingwood Debt Service Fund 865-000-06773 DUE FROM TAX COLLECTION 66,756.00 0.00 0.00 0.00 0.00 0.00 865-000-08401 DUE FROM GENERAL FUND 0.00 66,756.00 (66,756.00)0.00 0.00 0.00 865 Total 66,756.00 66,756.00 (66,756.00)0.00 0.00 0.00 A, 07 Total 66,756.00 66,756.00 (66,756.00)0.00 0.00 0.00 A Total 7,606.70 (0.70)0.70 0.00 0.00 0.00 Q EQUITY Q, No Subcode 865 Collingwood Debt Service Fund 865-000-39000 FUND BALANCE (36,917.80)(7,606.70)0.00 (7,606.70)0.00 0.00 865 Total (36,917.80)(7,606.70)0.00 (7,606.70)0.00 0.00 Q, No Subcode Total (36,917.80)(7,606.70)0.00 (7,606.70)0.00 0.00 Q Total (36,917.80)(7,606.70)0.00 (7,606.70)0.00 0.00 22 INTEREST & RENTALS 22, No Subcode 865 Collingwood Debt Service Fund 865-000-66500 INTEREST 0.00 (115.77)0.00 (115.77)0.00 0.00 865-536-66500 INTEREST ON S/A C-1.1 (3,225.55)0.00 0.00 0.00 0.00 0.00 865-536-67300 INTEREST ON DEPOSITS (113.14)0.00 0.00 0.00 0.00 0.00 865 Total (3,338.69)(115.77)0.00 (115.77)0.00 0.00 22, No Subcode Total (3,338.69)(115.77)0.00 (115.77)0.00 0.00 22 Total (3,338.69)(115.77)0.00 (115.77)0.00 0.00 25 OTHER REVENUES 25, No Subcode 865 Collingwood Debt Service Fund 865-536-67200 SPECIAL ASSMT REVENUE C-1.1 (75,161.53)0.00 0.00 0.00 0.00 0.00 865 Total (75,161.53)0.00 0.00 0.00 0.00 0.00 25, No Subcode Total (75,161.53)0.00 0.00 0.00 0.00 0.00 25 Total (75,161.53)0.00 0.00 0.00 0.00 0.00 75 OPERATING TRANSFERS 75, No Subcode 865 Collingwood Debt Service Fund 865-000-69900 TRANSFER FROM WATER FUND 0.00 (128,599.83)(0.70)(128,600.53)0.00 (128,599.83) 865-536-41000 TRANSFER FROM WATER FUND (31,142.98)0.00 0.00 0.00 0.00 0.00 865 Total (31,142.98)(128,599.83)(0.70)(128,600.53)0.00 (128,599.83) 75, No Subcode Total (31,142.98)(128,599.83)(0.70)(128,600.53)0.00 (128,599.83) 75 Total (31,142.98)(128,599.83)(0.70)(128,600.53)0.00 (128,599.83) 86 PUBLIC WORKS 86, No Subcode 865 Collingwood Debt Service Fund 865-906-95500 MISC 0.00 0.00 0.00 0.00 10,000.00 10,000.00 865 Total 0.00 0.00 0.00 0.00 10,000.00 10,000.00 86, No Subcode Total 0.00 0.00 0.00 0.00 10,000.00 10,000.00 86 Total 0.00 0.00 0.00 0.00 10,000.00 10,000.00 87 DEBT SERVICE 87, No Subcode 865 Collingwood Debt Service Fund 865-536-99100 PAYMENT ON PRINCIPAL CC-1.1 135,000.00 0.00 0.00 0.00 0.00 0.00 865-536-99500 PAYMENT OF BOND INTEREST CC-1.1 3,954.30 0.00 0.00 0.00 0.00 0.00 865-906-99100 PAYMENT ON PRINCIPAL 0.00 135,000.00 0.00 135,000.00 135,000.00 135,000.00 865-906-99300 PAYMENT OF BOND INTEREST 0.00 1,323.00 0.00 1,323.00 15,000.00 15,000.00 865 Total 138,954.30 136,323.00 0.00 136,323.00 150,000.00 150,000.00 87, No Subcode Total 138,954.30 136,323.00 0.00 136,323.00 150,000.00 150,000.00 87 Total 138,954.30 136,323.00 0.00 136,323.00 150,000.00 150,000.00 Leadsheet codes 0.00 0.00 0.00 0.00 160,000.00 31,400.17 Net Income (Loss)(29,311.10)(7,607.40) (7,606.70)(160,000.00)(31,400.17) Total Assets 7,606.70 (0.70)0.70 0.00 0.00 0.00 Total Equity (36,917.80)(7,606.70)0.00 (7,606.70)0.00 0.00 Total Revenue (78,500.22)(115.77)0.00 (115.77)0.00 0.00 Total Expense 107,811.32 7,723.17 (0.70)7,722.47 160,000.00 31,400.17 Beg FB (36,917.80)(7,606.70) Change 29,311.10 7,606.70 160,000.00 31,400.17 End FB (7,606.70)0.00 -difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 228 Recycling Fund 228-000-00100 CASH A-1.1 0.00 113,991.61 0.00 113,991.61 0.00 0.00 228 Total 0.00 113,991.61 0.00 113,991.61 0.00 0.00 A, 01 Total 0.00 113,991.61 0.00 113,991.61 0.00 0.00 A, 05 RECEIVABLES 228 Recycling Fund 228-000-04500 SPEC ASSMTS RECEIVABLE 10-1.1 0.00 8,699.67 (444.74)8,254.93 0.00 0.00 228 Total 0.00 8,699.67 (444.74)8,254.93 0.00 0.00 A, 05 Total 0.00 8,699.67 (444.74)8,254.93 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 228 Recycling Fund 228-000-08400 DUE FROM TAX FUND 0.00 177,033.15 (177,033.15)0.00 0.00 0.00 228 Total 0.00 177,033.15 (177,033.15)0.00 0.00 0.00 A, 07 Total 0.00 177,033.15 (177,033.15)0.00 0.00 0.00 A Total 0.00 299,724.43 (177,477.89)122,246.54 0.00 0.00 L LIABILITIES L, 14 ACCOUNTS PAYABLE 228 Recycling Fund 228-000-20200 ACCOUNTS PAYABLE 0.00 (14,124.88)389.60 (13,735.28)0.00 0.00 228 Total 0.00 (14,124.88)389.60 (13,735.28)0.00 0.00 L, 14 Total 0.00 (14,124.88)389.60 (13,735.28)0.00 0.00 L Total 0.00 (14,124.88)389.60 (13,735.28)0.00 0.00 Q EQUITY Q, No Subcode 228 Recycling Fund 228-000-39000 FUND BALANCE 0.00 (56,552.54)0.00 (56,552.54)0.00 0.00 228 Total 0.00 (56,552.54)0.00 (56,552.54)0.00 0.00 Q, No Subcode Total 0.00 (56,552.54)0.00 (56,552.54)0.00 0.00 Q Total 0.00 (56,552.54)0.00 (56,552.54)0.00 0.00 25 OTHER REVENUES 25, No Subcode 228 Recycling Fund 228-000-45100 SPECIAL ASSMTS 10-1.1 0.00 (382,180.89)177,477.89 (204,703.00)(204,000.00)(204,000.00) 228 Total 0.00 (382,180.89)177,477.89 (204,703.00)(204,000.00)(204,000.00) 25, No Subcode Total 0.00 (382,180.89)177,477.89 (204,703.00)(204,000.00)(204,000.00) 25 Total 0.00 (382,180.89)177,477.89 (204,703.00)(204,000.00)(204,000.00) 71 SANITARY LANDFILL 71, No Subcode 228 Recycling Fund 228-528-80100 HAZARDOUS WASTE CONTRACT 0.00 3,868.04 0.00 3,868.04 8,000.00 8,000.00 228-528-80200 DISPOSAL & RECYCLING COST 0.00 164,263.40 (389.60)163,873.80 200,000.00 200,000.00 228-528-90300 LEGAL NOTICES 0.00 911.93 0.00 911.93 1,500.00 1,500.00 228-528-92100 CURBSIDE PICKUP 0.00 34,090.51 0.00 34,090.51 40,000.00 40,000.00 228 Total 0.00 203,133.88 (389.60)202,744.28 249,500.00 249,500.00 71, No Subcode Total 0.00 203,133.88 (389.60)202,744.28 249,500.00 249,500.00 71 Total 0.00 203,133.88 (389.60)202,744.28 249,500.00 249,500.00 75 OPERATING TRANSFERS 75, No Subcode 228 Recycling Fund 228-000-69900 CONTR FROM GEN FUND 50-1 0.00 (50,000.00)0.00 (50,000.00)(50,000.00)(50,000.00) 228 Total 0.00 (50,000.00)0.00 (50,000.00)(50,000.00)(50,000.00) 75, No Subcode Total 0.00 (50,000.00)0.00 (50,000.00)(50,000.00)(50,000.00) 75 Total 0.00 (50,000.00)0.00 (50,000.00)(50,000.00)(50,000.00) Leadsheet codes 0.00 0.00 0.00 0.00 (4,500.00)(4,500.00) Net Income (Loss)0.00 229,047.01 51,958.72 4,500.00 4,500.00 Total Assets 0.00 299,724.43 (177,477.89)122,246.54 0.00 0.00 Total Liabilities 0.00 (14,124.88)389.60 (13,735.28)0.00 0.00 Total Equity 0.00 (56,552.54)0.00 (56,552.54)0.00 0.00 Total Revenue 0.00 (432,180.89)177,477.89 (254,703.00)(254,000.00)(254,000.00) Total Expense 0.00 203,133.88 (389.60)202,744.28 249,500.00 249,500.00 Beg FB 0.00 (56,552.54) Change 0.00 (51,958.72)(4,500.00)(4,500.00) End FB 0.00 (108,511.26) 56,552.54 difference Client:COOPER CHARTER TOWNSHIP Engagement:2022 Current Period:03/31/2022 Workpaper:Trial Balances - All funds Code Fund Fund Description Account Description Workpaper Reference Adjusted 3/31/2021 Unadjusted 3/31/2022 Adjusting JE 3/31/2022 Adjusted 3/31/2022 Budget 3/31/2022 Adjusted Budget 3/31/2022 A ASSETS A, 01 CASH 701 Trust & Agency Fund 701-000-00100 CASH A-2 120.45 (1,043.96)1,073.75 29.79 0.00 0.00 701 Total 120.45 (1,043.96)1,073.75 29.79 0.00 0.00 A, 01 Total 120.45 (1,043.96)1,073.75 29.79 0.00 0.00 A, 05 RECEIVABLES 701 Trust & Agency Fund 701-000-02800 ACCOUNTS RECEIVABLE 228.00 0.00 0.00 0.00 0.00 0.00 701 Total 228.00 0.00 0.00 0.00 0.00 0.00 A, 05 Total 228.00 0.00 0.00 0.00 0.00 0.00 A, 07 DUE FROM OTHER FUNDS 701 Trust & Agency Fund 701-000-06920 DUE TO TWP GENERAL (29.72)0.00 0.00 0.00 0.00 0.00 701 Total (29.72)0.00 0.00 0.00 0.00 0.00 A, 07 Total (29.72)0.00 0.00 0.00 0.00 0.00 A Total 318.73 (1,043.96)1,073.75 29.79 0.00 0.00 L LIABILITIES L, 14 ACCOUNTS PAYABLE 701 Trust & Agency Fund 701-000-20200 ACCOUNTS PAYABLE 0.00 228.00 (228.00)0.00 0.00 0.00 701 Total 0.00 228.00 (228.00)0.00 0.00 0.00 L, 14 Total 0.00 228.00 (228.00)0.00 0.00 0.00 L, 20 DUE TO OTHER UNITS 701 Trust & Agency Fund 701-000-21401 DUE TO TWP GENERAL 0.00 615.36 (645.15)(29.79)0.00 0.00 701-000-22200 DUE TO COUNTY 0.00 3,229.22 (3,229.22)0.00 0.00 0.00 701-000-22202 COMMERCIAL FOREST ACT 0.00 (318.73)318.73 0.00 0.00 0.00 701-000-22300 DUE TO PARCHMENT LIBRARY 0.00 276.97 (276.97)0.00 0.00 0.00 701-000-22301 DUE TO PLWL LIBRARY 0.00 64.80 (64.80)0.00 0.00 0.00 701-000-22500 DUE TO PARCH SCHOOL 0.00 1,927.12 (1,927.12)0.00 0.00 0.00 701-000-22501 DUE TO PLWL SCHOOL 0.00 474.07 (474.07)0.00 0.00 0.00 701-000-22511 COMMERCIAL FOREST ACT (318.73)0.00 0.00 0.00 0.00 0.00 701-000-23400 DUE TO KVISD 0.00 1,011.16 (1,011.16)0.00 0.00 0.00 701-000-23401 ALLEGAN ISD 0.00 141.52 (141.52)0.00 0.00 0.00 701-000-23500 DUE TO KVCC 0.00 390.86 (390.86)0.00 0.00 0.00 701-000-27600 DUE TO TAXPAYERS 0.00 (6,996.39)6,996.39 0.00 0.00 0.00 701 Total (318.73)815.96 (845.75)(29.79)0.00 0.00 L, 20 Total (318.73)815.96 (845.75)(29.79)0.00 0.00 L Total (318.73)1,043.96 (1,073.75)(29.79)0.00 0.00 Leadsheet codes 0.00 0.00 0.00 0.00 0.00 0.00 Total Assets 318.73 (1,043.96)1,073.75 29.79 0.00 0.00 Total Liabilities (318.73)1,043.96 (1,073.75)(29.79)0.00 0.00 Project Description Project Total Cooper Township Share Remaining Cooper Share Project Under by Project Over by F I N A L ? pymt date invoice # pymt amount Total Paid Pinto, Observation, Brenda East, Brenda West, Whitmore, Pine Knoll $91,828.00 $45,914.00 7/7/2022 53717 $55.25 8/4/2022 53747 $8,166.45 $8,221.70 $37,692.30 Simmons, Spartan, Sharon, Spiral, Summerdale $10,466.00 $5,233.00 7/7/2022 53718 $27.63 8/4/2022 53748 $5,502.70 $5,530.33 -$297.33 E Avenue - 14th Street to Douglas $64,309.00 $32,154.50 $0.00 $32,154.50 E Avenue - Douglas Ave to Westnedge Ave $84,521.00 $42,260.50 $0.00 $42,260.50 F Avenue - 12th Street to Douglas $127,237.00 $63,618.50 $0.00 $63,618.50 Camden Way, Rapids Way, Saint Luke, British Street, Durham Street, Liverpool Ave, Lockett St $84,985.00 $42,492.50 $0.00 $42,492.50 $231,673.00 $13,752.03 F I N A L Crack Fill, HMA Wedging Crack Fill, HMA Wedging, Chip Seal, Fog Seal Crack Fill, HMA Wedging, Chip Seal, Fog Seal Crack Fill, HMA Wedging, Chip Seal, Fog Seal Crack Fill, HMA Wedging, Chip Seal, Fog Seal RCKC says Township share will be $261,133.00 2022/2023 ROAD PROJECTS AND PAYMENTS Cooper Payments (Invoice Date) Crack Fill, HMA Wedging, Double Chip Seal, Fog Seal supervisor@coopertwp.org From: Tom Wheat <TWheat@preinnewhof.com> Sent: Friday, July 29, 2022 2:49 PM To: supervisor@coopertwp.org Subject: RE: [External] Fwd: Water Main on Travis and Roosevelt Jeff, See your email below. Call if you want to discuss. I am in until probably 4:30 today and all next week. Tom From: supervisor@coopertwp.org <supervisor@coopertwp.org> Sent: Friday, July 29, 2022 2:17 PM To: Tom Wheat <TWheat@preinnewhof.com> Subject: [External] Fwd: Water Main on Travis and Roosevelt Caution: This email originated from outside of the organization. Do not click links or open attachments unless you recognize the sender and know the content is safe. When in doubt, contact your IT Department. Get Outlook for Android From: supervisor@coopertwp.org <supervisor@coopertwp.org> Sent: Friday, July 29, 2022, 2:16 PM To: Sajtar, Eric; Brian Vilmont Subject: Re: Water Main on Travis and Roosevelt I am not interested in portage am saying that both Roosevelt and Travis will be done this year. Brian you need to step up I'm out of patience for these people with pfas. Jeff Sorensen Get Outlook for Android 1 supervisor@coopertwp.org From: supervisor@coopertwp.org Sent: Wednesday, July 20, 2022 2:05 PM To: 'Sajtar, Eric'; 'Brian Vilmont' Cc: 'Carol DeHaan' Subject: RE: Water Main on Travis and Roosevelt Let's keep it on the finish line for end of August. Jeff Sorensen From: Sajtar, Eric <sajtare@kalamazoocity.org> Sent: Wednesday, July 20, 2022 11:54 AM To: Brian Vilmont <bvilmont@preinnewhof.com> Cc: Jeff Sorensen - Cooper Charter Township (supervisor@coopertwp.org) <supervisor@coopertwp.org> Subject: RE: Water Main on Travis and Roosevelt Sounds good. Let's hope for dry weather. Thanks for the update! From: Brian Vilmont <bvilmont@preinnewhof.com> Sent: Wednesday, July 20, 2022 11:24 AM To: Sajtar, Eric <saitare@kalamazoocity.org>; Jeff Sorensen - Cooper Charter Township (supervisor@coopertwp.org) <supervisor@coopertwp.org> Subject: [External Email] RE: Water Main on Travis and Roosevelt I just got off the phone with Mike. He is going to see if they can push working (in August) on Travis while the groundwater conditions seem favorable then moving over to Roosevelt right after that. They are going to compile adjustments proposed in costs for fuel/labor as well as the added dewatering. From: Brian Vilmont Sent: Wednesday, July 20, 2022 8:16 AM To: Eric Sajtar - City of Kalamazoo (saitare@kalamazoocity.org) <saitare@kalamazoocitv.org>; Jeff Sorensen - Cooper Charter Township (supervisor@coopertwp.org) <supervisor@coopertwp.org> Subject: Water Main on Travis and Roosevelt Good morning, We completed the drawdown testing last week Thursday and established a pumping rate for Roosevelt so Lounsbury can now put a number to the dewatering required. The Travis investigation also established soil/groundwater conditions in that the soil was too fine to allow vertical dewatering wells. However water seepage in the trench was slow so Lounsbury is evaluating if they can run fast enough to stay ahead of the seepage by just using a trench box. I have a call into Mike Hiestand to see if we can make this all move sooner rather than later. Any encouragement you could give to Lounsbury would be helpful. Thanks Brian 1