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      City of Muskegon, Michigan 


  2008 Proposed Budget  & 
  Quarterly Budget Reforecast 

         



                                                     
         For The Year Beginning January 1, 2008 
              

              

              


  



  



                CITY OF MUSKEGON, MICHIGAN 
 
                     PROPOSED BUDGET 
 
           FOR THE YEAR BEGINNING JANUARY 1, 2008 
   

                                             
                CITY COMMISSION 
 
                STEVE WARMINGTON - MAYOR 
   CLARA 
        SHEPHERD     LAWRENCE 
                                                      SPATARO 
 CHRIS 
        CARTER 
                      STEVE 
                                                 GAWRON 
 SUE 
       WIERENGO 
                      KEVIN 
                                                 DAVIS 
  
                       BRYON MAZADE 
                       CITY MANAGER 



  



    CITY 
                                      OF 
                                             MUSKEGON, 
                                                               MICHIGAN 
 
                        Budget for the Year Ended December 31, 2008 
 
                                     TABLE OF CONTENTS 
                                                                                                
                                                                                               
 INTRODUCTORY SECTION                                                                         5 
 City Manager's Budget Message                                                               7 
 Summary Charts and Graphs                                                                 15 
          
Division Budget Narratives                                                                 21             
         Public Representation Division                                                    22        
         Administrative Services Division                                                  24 
         Financial Services Division                                                       27        
         Public Safety Division                                                            30 
         Public Works Division                                                             34        
         Community & Economic Development Division                                         38 
          
 I.  GENERAL FUND BUDGET                                                                  43  
 Budget Summary                                                                            44        
 Detailed Revenue Summary by Revenue Classification                                        45             
 Detailed Expenditure Summary by Function                                                  49        
 Comparison of Revenues and Costs of Selected Functions                                    59 
     
                                                      


                                                Page 1



                                         CITY OF MUSKEGON, MICHIGAN 
 
                               Budget for the Year Ended December 31, 2008 
 
                                     TABLE OF CONTENTS - CONTINUED 
                                                                                                                                              
                                                                                                                               
II. NON-GENERAL FUND BUDGETS                                                                                              61  
 Major Streets and State Trunklines Budget                                                                                62              
 Local Streets Budget                                                                                                     63 
 Budget Stabilization Fund                                                                                                64 
 Farmers Market Improvement Budget                                                                                        65 
 Criminal Forfeitures Budget                                                                                              66 
 Tree Replacement Budget                                                                                                  67 
 Local Development Finance Authority I Budget                                                                             68 
 Local Development Finance Authority II Budget                                                                            69 
 Local Development Finance Authority III Budget                                                                           70 
 Tax Increment Finance Authority Budget                                                                                   71 
 Downtown Development Authority Budget                                                                                    72 
 Arena Improvement Budget                                                                                                 73 
 Sidewalk Improvement Budget                                                                                              74 
 Public Improvement Budget                                                                                                75 
 State Grants Fund Budget                                                                                                 76 
                                                                     
Marina & Launch Ramp Budget                                                                                               77              
           
Equipment Budget                                                                                                          78 
    

                                                               Page 2



                             CITY OF MUSKEGON, MICHIGAN 
 
                        Budget for the Year Ended December 31, 2008 
 
                           TABLE OF CONTENTS ­ CONTINUED 
                                               
 II. NON-GENERAL FUND BUDGETS (continued)  
 Public Service Building Budget                                            70 
 Engineering Services Budget                                               80 
 General Insurance Fund Budget                                             81 
 Water Fund Budget                                                         83                   
 Sewer Budget                                                              82              
    III. APPENDICES                                                              
 Debt Service Requirements                                               87           
 2007 Budgeted Capital Improvements                                      89 
 2008 Budgeted Capital Improvements                                      95           
 Budgeted Personnel Complement                                          101           
 2008 Budget Resolution                                                 109                
 












                                          Page 3



  














































      Page 4



                       INTRODUCTORY SECTION 
 





















                            Page 5



  














































      Page 6



Affirmative Action 
(231)724-6703 
FAX (231)722-1214 
 Assessor 
(231)724-6708 
FAX (231)726-5181 
 Cemetery 
(231)724-6783 
FAX (231)726-5617 
 City Manager                                                                       
(231)724-6724 
FAX (231)722-1214 
                         
Civil Service            
(231)724-6716 
FAX (231)724-4405       August 30, 2007 
 Clerk                   
(231)724-6705            
FAX (231)724-4178 
                         
Comm. & Neigh.           
Services 
(231)724-6717           Honorable Mayor and City Commissioners: 
FAX (231)726-2501        
 Engineering            Enclosed is the proposed 2008 Budget for the City of Muskegon.  Our focus has been an 
(231)724-6707 
FAX (231)727-6904       attempt to maintain service levels, given the current economic conditions and rising 
                        personnel and operational costs. Also, the 2008 spending plan was prepared considering 
Finance 
(231)724-6713           the type and scope of programs the City Commission identified as priorities during the 
FAX (231)724-6768       January strategic planning process and the budget reforecast throughout 2007. 
 Fire Department          
(231)724-6792 
FAX (231)724-6985       The City's total proposed 2008 spending plan (including all budgeted funds) is 
                        $57,329,143 as compared to $58,072,181 originally proposed for 2007.  This is due mostly 
Income Tax 
(231)724-6770           to reduced operating budgets and the decrease in large capital projects. A limited amount 
FAX (231)724-6768       of capital outlays for routine water, sewer and street improvements is included in the 2008 
 Info. Technology       budget.  
(231)724-4126            
FAX (231)722-4301 
                        It is important to note that the proposed spending plan does not include a property tax 
Inspection Services 
(231)724-6715           increase.  However, the proposed budget retains the current millage rate as established 
FAX (231)728-4371       when the 2005 Budget was adopted. 
 Leisure Services        
(231)724-6704           The city's budget is made up of several individual funds that are reviewed below. 
FAX (231)724-1196 
                         
Mayor's Office          General Fund 
(231)724-6701 
FAX (231)722-1214        
 Planning/Zoning        Proposed general fund expenditures are $24,779,437, up 1.36% from the 2007 revised 
(231)724-6702           estimate of $24,448,114.  Revenues for 2008 are estimated at $24,705,053, up (1.7%) from 
FAX (231)724-6790 
                        the 2007 revised estimate of $24,291,875.   Revenues remain level and are not keeping 
Police Department       pace with rising costs largely due to the economy and increased personnel-related costs.   
(231)724-6750 
FAX (231)722-5140       State shared revenues for 2008 are projected to remain at relatively the same level.  
 Public Works           However, firmer estimates of the city's 2008 state revenue will not be available until 
(231)724-4100           sometime in September, after the state adopts its 2007-08 budget package.  It is possible 
FAX (231)722-4188 
                        this will not occur until after the City Commission adopts the 2008 budget. 
Treasurer                 
(231)724-6720 
FAX (231)724-6768       The proposed general fund budget is based upon conservative estimates of revenue and 
                        realistic projections of expenses and is structured to allow the city to maintain a fund 
Water Billing 
(231)724-6718           balance equal to 10% of prior year expenditures, in accordance with City Commission 
FAX (231)724-6768 
 Water Filtration 
(231)724-4106                                                     Page 7
FAX (231)755-5290 
                               City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                   
policy. It should be noted that the proposed general fund budget includes a transfer of $300,000 
from the Budget Stabilization Fund in order to meet that fund balance target and maintain city 
services as much as possible. 
 For the last several years, total General Fund revenues have remained essentially flat.  Total 
budgeted revenues for 2008 are only 4.3% higher than actual revenues received in 2000, an 
average of .4% per year.  City expenses for wages, employee benefits, fuel, utilities, etc. ­ have 
obviously increased at a much steeper rate during that same time. We have struggled to maintain 
city services as much as possible for several years in anticipation of relief from an economic 
upturn.  Staff has responded by improving efficiencies in operations, wherever possible and 
cutting back non-essential staff and services.  The 2008 budget is a continuation of these efforts. 
 The following are changes to the general fund budget proposed for 2008 that are worthy of note.  
       Because personnel costs represent such a large portion of the city's General Fund, it is 
        necessary to critically review the personnel complement each year. The following 
        adjustment to the personnel complement is included in the proposed budget:   
 
             Add a Customer Services Representative II position in the Treasurer's Office. This is 
            in anticipation of collecting summer taxes.  The revenue from this venture will more 
            than offset the costs and position us to begin monthly utility billing in 2009. 
             Consider elimination or modification of the Assistant City Manager position.  
          In accordance with Commission goals, the continuation of the fight against neighborhood 
        blight remains a high priority for 2008. Several departments will continue to work 
        collectively to eliminate blighting influences. We will continue enforcement on illegal 
        dumping with surveillance of sites frequently used for dumping.  We have been able to 
        cite violators using surveillance equipment. The City's successful anti-graffiti efforts will 
        also be continued. 
          The Planning Department will complete the master land use plan that is being started in 
        late 2007.  
          We will continue to research the most efficient ways to utilize fire department resources. 
        Consideration should be given to exploring the use of part-time/part-paid firefighters to 
        address department personnel needs.  We will enter into negotiation with the firefighter's 
        union at the end of 2007. 
   
 


                                                 Page 8
              City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                  

        The Police Department will continue the use the successful Neighborhood Response 
       Team program to address crime in the City's central neighborhoods. The department will 
       also continue the operation of the Citizens Police Academy, which helps connect the 
       department with the community. New technology will enable the department to move a 
       professional standards detective to patrol, increasing the patrol complement. This change 
       will be accomplished yet this fall. 
       The Inspections Department will consider technology improvements to make the housing 
       inspection process more efficient.  The department will also consider changes in the 
       housing registration program in an effort to make it more efficient and self-supporting. 
       We are exploring ways to partner with other agencies to provide recreation programming 
       in the most efficient manner. Recreation will also evaluate locations of the Summer 
       Adventure Program to determine how that money can be best spent. We will also seek 
       ways to promote greater use of our recreational facilities. 
       The Parks Department expects to add more seasonal worker hours to its budget to 
       maintain public spaces that were added from recent construction projects.  
       The Planning Department will complete the downtown and waterfront master land use 
       plan that will begin in late 2007.  Planning and Public Works will also work together to 
       update the city's parks and recreation master plan. 
       The Julia Hackley Internship program is not included in this budget because of the 
       uncertainty of funding for it.  However, we have applied for the grant from the 
       Community Foundation for Muskegon County to continue the program.  If we receive the 
       grant, the departments that use the interns will be responsible for the city's match costs. 
        The General Fund will be required to transfer $150,000 (up from $100,000 in 2007) for 
       Smartzone debt service because that development is not yet generating enough tax 
       increments to pay all of the debt service for the MAREC building. A $75,000 
       contribution from the Community Foundation for Muskegon County is also budgeted for 
       this purpose. 
       The General Fund will continue to transfer $40,000 as an operating subsidy to the Marina 
       Fund.  In 2008 we will examine ways to reduce these costs through a possible sale (it is a 
       charter park and has state grant restrictions) or contract management. 
       Some user fees will be increased and new fees will be recommended in December when 
       the city's master fee resolution is adopted.   


                                                Page 9
             City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                  
        Only a small amount of major general fund capital expenditures are included in the 
       budget for 2008. Unfortunately, important capital improvements are being deferred to 
       later years.    
       The General Fund transfer to the Local Street Fund is budgeted at $480,000.   
 There are significant items not included in the proposed 2008 budget that will be studied in the 
coming months to determine if they should be pursued. These include: 
     Critical review of the state restrictions on the operation of the marina needs to occur to 
   determine whether the city should continue in this business or explore ways to exit the 
   marina business. 
     Determine the best use of any remaining funds from the 2006 bond sale.  Some possibilities 
   include recreation pathway extensions, improvements at Fisherman's Landing or a 
   campground for events such as Bike Time.   
     We will also continue efforts to sell city owned properties, including the old central fire 
   station, Seaway Industrial Park properties and other vacant land. 
     The City should consider proposing a package of "governmental efficiency" amendments to 
   the City Charter.  These could include: 
        
        Change in the city's fiscal year to align with the federal, state, and county fiscal years; 
        
        Change from winter to summer tax collections.  The state has required counties to levy 
       their taxes in the summer and there is strong possibility the schools will levy summer 
       taxes in the future.  It would be inefficient for the city to be the only unit levying winter 
       taxes. 
        
        Elimination or modification of the city's civil service system; 
        
        Reduction in the number of days that the Board of Review holds session to better align 
       with the sessions of other local units; 
        
        Release of certain properties from the "Charter Park" restriction (e.g. Hartshorn Marina, 
       Richards Park). 


                                               Page 10
             City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                  
   Other Budgeted Funds 
In addition to the general fund, the city's budget is made up of various other funds, which, as a 
group, account for over one-half of the city's total 2008 budget.  A summary of budget highlights 
for these funds follows: 
      Major and Local Street Funds  ­ These budgets contemplate continuation of current service 
   levels.  The 2008 budget provides for $2.621 million of major street capital improvements of 
   which $1,623,000 will be paid for with federal and state grants. Local street capital 
   improvements are budgeted at $1.410 million. As noted, the General Fund transfer to the 
   local street fund is $480,000. An additional $140,000 of METRO Act funds is allocated to 
   the local street fund. Two petitioned local streets (Vincent Drive and Harbour Towne Circle) 
   are included in the capital improvements schedule for 2008. 
     Sidewalk Improvement Fund ­  The ten-year sidewalk replacement program was completed 
   in 2005.  This fund is now used to collect assessments and pay debt service on bonds issued 
   to finance the completed sidewalk work. 
     Public Improvement Fund ­  Funds are allocated for repayment of the Urban Land 
   Assembly (ULA) loan debt service payment and the fire truck installment purchase payments 
   on the trucks delivered in 2006.  A $150,000 grant match is budgeted in the event the city 
   receives the grant for master plan improvements at Smith-Ryerson Park.  Also, $65,000 is 
   budgeted for demolition/cleanup of the former city wastewater plant at Richards Park. 
     State Grants Fund ­  We will continue the site assessment program using the Clean 
   Michigan Initiative (CMI) grant previously received from the State of Michigan. We will 
   also make improvements to Smith-Ryerson Playfield if a Michigan Department of Natural 
   Resources grant is received.  
     Marina & Launch Ramp Fund ­  Staff intends to continue to look for options to make the 
   marina self-sustaining. Efforts to increase enforcement of launch ramp permits will also 
   continue. 
     Equipment Fund ­  No significant operational changes are planned. Providing maintenance 
   services to additional municipalities will be considered. Scheduled vehicle and equipment 
   purchases totaling $817,750 are planned for 2008. 
     Public Service Building ­  No significant operational changes or physical improvements are 
   planned.  
     Water Fund ­  No water rate increase is planned.  Major improvements to the filtration plant 
   were completed in 2006. Most of the capital improvements for 2008 are tied to street 
   projects.  The water fund total for capital improvements is proposed at $1.710 million. 
     Sewer Fund -  No significant changes are planned for the sewer fund operations and no 


                                               Page 11
             City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                      
     sewer rate increase is planned. We have not yet seen the full affects of the sewer rate increase 
     that was implemented in 2007 to determine its adequacy.  We will continue to analyze the 
     wastewater meter issue to determine the accuracy of the methodology in determining the 
     city's flow and how we might gain some relief. Sewer capital improvements, many of which 
     are tied to street projects, will total $820,000.  
     Arena Improvement Fund ­  As required under the contract, revenue from a ticket 
     surcharge is place in a fund to provide funding for improvements to the facility. Plexiglas 
     will be replaced over 2007 and 2008 at a total cost of $36,000. 
     Farmers Market Improvement Fund               ­ $25,000 is budgeted to make improvements to the 
     Farmer's Market at its current location.                
                   
Future Outlook  
The proposed 2008 budget provides a sound-financing plan for the city.  However, as noted, it is 
largely a status quo budget and does not address many City needs.  It should also be noted that 
there are several unknown factors that could affect this spending plan. 
     Healthcare and Other Benefit Costs  ­ Increased healthcare costs continue to be a major 
     problem for the City.  Based on discussions with Priority Health, the 2008 budget 
     incorporates a moderate increase for active employee healthcare costs for the coming year. 
     Increasing healthcare costs for the more than 300 retired city employees and their 
     beneficiaries' compounds the problem.  Pension costs have been moderated with the move to 
     the statewide MERS program but will continue to require careful annual review.  
     State Shared Revenue  ­ In recent years the City's annual share of these revenues has 
     decreased by well over $1 million.  Because the State's budget situation remains tenuous, 
     further cuts in Revenue Sharing are a very real possibility. 
     Continued Operating Deficits  ­ The 2008 budget is balanced using funds ($74,384) from 
     the general fund balance. It is extremely important to realize that these funds will not be 
     available in future years and that more severe cutbacks will be needed to bring the budget 
     into balance if recurring revenues do not rebound soon. Also, as mentioned earlier, $300,000 
     is needed from the Budget Stabilization Fund to fund the proposed spending plan. This will 
     leave that fund with $1,050,000 at the end of 2008. 
     Stagnant Property Tax Revenues  - The City's property tax base growth has not been strong 
     in recent years.  Compounding the problem for future City budgets is the fact that most of the 
     City's economic development initiatives are in areas where any property tax growth has been 
     already allocated to spur the development (e.g. tax increment districts, Renaissance Zones, 
     etc.).  
     City Income Tax  ­ The city income tax has been surprisingly stable in recent years, despite 
     generally poor local economic news.  However, in 2007 we have seen clear evidence of 
     declining income tax collections due to company closings and downsizings.  We have 
     budgeted income tax revenues conservatively and will continue to closely monitor 


                                                   Page 12
                 City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                    
     collections.  
     Employee Contracts  ­ Contracts with the police patrol and police command unions expired 
     at the end of 2006 and we are still in negotiations with both units. Contracts with fire and 
     SEIU Unit 2 (DPW) expire at the end of this year and bargaining will begin this fall. The 
     outcome of these negotiations will have a significant impact on the city's budgetary situation 
     for 2008 and beyond. 
     CDBG and Other Federal Grants  ­ These grants continue to decline.  CDBG, in particular, 
     helps to fund general fund services such as recreation, affirmative action and building 
     demolition.  
 We will monitor these issues closely in the coming months and keep you informed.  Also, we 
will continue the quarterly reforecast of the budget in order to make adjustments as changing 
conditions and/or Commission policies dictate.  The 2007 third quarter reforecast and update is 
incorporated into this budget document. 
 Budget Process and Detail  
The proposed 2008 City Budget is again prepared and presented in a manner intended to focus 
attention on overall resource allocation priorities and policies rather than line item expenditure 
detail. Staff believes that the "top-down" resource allocation budget process that has now been 
used for nine consecutive budget cycles is a more efficient and effective method of making 
resource allocation decisions than building budgets "up" from detailed line-item expenditure 
estimates.  Also, central to the City's budget process is the belief that responsibility and 
accountability for budgeted funds should rest largely with department heads and that these 
managers should be permitted considerable flexibility in managing their operations within the 
overall limits of their budgets. 
  As presented herein, proposed departmental expenditures are shown at the expenditure category 
level of detail (e.g. 5100 "Salaries and Benefits", 5200 "Contractual Services").  To further 
explain by example, "Contractual Services" (5300 level accounts) are budgeted in total rather 
than listing detail for each of the 50 individual line-item accounts that make up this category.  
Following are descriptions intended to help the reader understand the makeup of the expense 
categories as presented in the budget.   
 Salaries and Benefits (5100 level accounts) ­ This category comprises 23 separate line-item 
accounts for all wage and benefit costs paid to city employees.  Examples include accounts for 
regular full-time salaries, temporary salaries, FICA, retirement, health insurance, etc. 
 




                                                 Page 13
               City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                                                                     
Operating Supplies (5200 level accounts) - This category comprises 34 separate line-item 
accounts for supplies purchased by city departments.  Examples include accounts for office 
supplies, computer supplies, irrigation supplies, road maintenance supplies, etc. 
 Contractual Services (5300 level accounts) - This category comprises 50 separate line-item 
accounts for various services purchased from outside service providers.  Examples include audit 
fees, electricity, gas, and other utilities, printing, vehicle rental, insurance, etc. 
 Other Expenses (5400 level accounts) - This category comprises 6 line-item accounts, the 
primary one being expenditures for conferences, training and travel.   
 Capital Outlays (5700 level accounts) - This category comprises 17 separate accounts for capital 
equipment purchased by city departments.  Examples include land purchases, vehicles, and 
office furniture and equipment. 
 Other Financing Uses (5900 level accounts) - This category comprises 19 separate line-item 
accounts for uses not technically categorized as "expenditures".  Examples include principal and 
interest payments on debt, operating transfers between funds, and depreciation. 
 The above is intended to provide you with highlights of the proposed 2008 Budget and prepare 
you for a detailed review of the same.  This review is scheduled for the September work session 
on September 10, 2007.  A public hearing on the budget is scheduled for the regular City 
Commission meeting to be held on September 11, 2007.  The budget could be adopted at that 
meeting, the next City Commission meeting on September 25, 2007 or at a special meeting.   
Regardless, the City Charter requires that the budget be adopted no later than September 25, 
2007. 
 Finally, I would like to thank Tim Paul, Finance Director, Beth Lewis, Assistant Finance 
Director, and the other members of the Finance Department for their efforts in preparing the 
financial information and the proposed document.  
 Respectfully,  
 /s/  Bryon L. Mazade 
City Manager 
   

                                                  Page 14
                City of Muskegon, 933 Terrace Street,  P.O. Box 536, Muskeg on, MI 49443-0536 



                    SUMMARY CHARTS AND GRAPHS                         Page 15 



    City of Muskegon
    2008 Proposed Budget
    Summary of Budgeted Funds


                                                                Projected                                                                                               Projected Ending                                 Increase 
                                                            Beginning Fund                                                                                                      Fund                               (Decrease) Fund 
                                                           Balance/Working                                   Projected                        Projected                 Balance/Working  Balance/Working 
    Fund Name                                                     Capital                                    Revenues                       Expenditures                       Capital                                     Capital


1 General                                                  $         2,533,800
                                                                                                             24,705,053
                                                                                                           $                               $    24,779,437
                                                                                                                                                                        $         2,459,416
                                                                                                                                                                                                                   $             (74,384)
                                                                                                                                                                                                                                       


2 Major Streets                                                          495,034
                                                                                                                4,943,818
                                                                                                                                                   5,110,997
                                                                                                                                                                                      327,855
                                                                                                                                                                                                                                (167,179)
                                                                                                                                                                                                                                  


3 Local Streets                                                       1,725,028
                                                                                                                1,343,652
                                                                                                                                                   2,779,631
                                                                                                                                                                                      289,049
                                                                                                                                                                                                                             (1,435,979)
                                                                                                                                                                                                                             


4 Criminal Forfeitures Fund                                              115,835
                                                                                                                     19,000
                                                                                                                                                        63,000
                                                                                                                                                                                        71,835
                                                                                                                                                                                                                                  (44,000)
                                                                                                                                                                                                                                       


5 Budget Stabilization Fund                                           1,350,000
                                                                                                                               -             300,000
                                                                                                                                                                                   1,050,000
                                                                                                                                                                                                                                (300,000)
                                                                                                                                                                                                                                  


6 Farmers Market Improvement Fund                                          26,765
                                                                                                                       1,000
                                                                                                                                                        25,000
                                                                                                                                                                                          2,765
                                                                                                                                                                                                                                  (24,000)
                                                                                                                                                                                                                                       


7 Tree Replacement Fund                                                    10,910
                                                                                                                       3,900
                                                                                                                                                          3,800
                                                                                                                                                                                        11,010
                                                                                                                                                                                                                                        100
                                                                                                                                                                                                                                                           


8 Tax Increment Finance Authority Debt Fund                                  5,893
                                                                                                                     47,200
                                                                                                                                                        50,000
                                                                                                                                                                                          3,093
                                                                                                                                                                                                                                    (2,800)
                                                                                                                                                                                                                                                 


9 Downtown Development Authority Debt Fund                                 26,472
                                                                                                                   457,500
                                                                                                                                                      449,292
                                                                                                                                                                                        34,680
                                                                                                                                                                                                                                     8,208
                                                                                                                                                                                                                                                      


10 Local Development Finance Authority I Fund                                   333
                                                                                                                            10
                                                                                                                                                                  -                       343
                                                                                                                                                                                                                                          10
                                                                                                                                                                                                                                                                


11 Local Development Finance Authority II Fund                             24,216
                                                                                                                       1,000
                                                                                                                                                                  -                  25,216
                                                                                                                                                                                                                                     1,000
                                                                                                                                                                                                                                                      


12 Local Development Finance Authority III Fund (Smart                 26,344
                                                                                                                   264,500
                                                                                                                                                      283,547
                                                                                                                                                                                          7,297
                                                                                                                                                                                                                                  (19,047)
                                                                                                                                                                                                                                       


13 Arena Improvement                                                       76,486
                                                                                                                     42,000
                                                                                                                                                        25,000
                                                                                                                                                                                        93,486
                                                                                                                                                                                                                                   17,000
                                                                                                                                                                                                                                            


14 Sidewalk Improvement                                                  751,276
                                                                                                                   215,000
                                                                                                                                                      344,285
                                                                                                                                                                                      621,991
                                                                                                                                                                                                                                (129,285)
                                                                                                                                                                                                                                  


15 Public Improvement                                                 1,805,088
                                                                                                                   460,000
                                                                                                                                                      512,419
                                                                                                                                                                                   1,752,669
                                                                                                                                                                                                                                  (52,419)
                                                                                                                                                                                                                                       


16 State Grants                                                                   48
                                                                                                                   877,000
                                                                                                                                                      877,000
                                                                                                                                                                                               48
                                                                                                                                                                                                                                             - 


17 Marina & Launch Ramp                                                     (4,943)
                                                                                                                   300,000
                                                                                                                                                      284,982
                                                                                                                                                                                        10,075
                                                                                                                                                                                                                                   15,018
                                                                                                                                                                                                                                            


18 Public Service Building                                               296,143
                                                                                                                   590,270
                                                                                                                                                      561,312
                                                                                                                                                                                      325,101
                                                                                                                                                                                                                                   28,958
                                                                                                                                                                                                                                            


19 Engineering Services                                                  147,231
                                                                                                                   670,000
                                                                                                                                                      667,069
                                                                                                                                                                                      150,162
                                                                                                                                                                                                                                     2,931
                                                                                                                                                                                                                                                      


20 Equipment                                                          1,956,058
                                                                                                                2,460,000
                                                                                                                                                   2,527,667
                                                                                                                                                                                   1,888,391
                                                                                                                                                                                                                                  (67,667)
                                                                                                                                                                                                                                       


21 General Insurance                                                  1,064,372
                                                                                                                4,793,914
                                                                                                                                                   4,716,508
                                                                                                                                                                                   1,141,778
                                                                                                                                                                                                                                   77,406
                                                                                                                                                                                                                                            


22 Sewer                                                              1,144,190
                                                                                                                5,549,669
                                                                                                                                                   5,711,614
                                                                                                                                                                                      982,245
                                                                                                                                                                                                                                (161,945)
                                                                                                                                                                                                                                  


23 Water                                                              4,210,219
                                                                                                                6,757,028
                                                                                                                                                   7,256,583
                                                                                                                                                                                   3,710,664
                                                                                                                                                                                                                                (499,555)
                                                                                                                                                                                                                                  





      Total All Budgeted Funds                             $       17,786,798
                                                                                                             54,501,514
                                                                                                           $                               $    57,329,143
                                                                                                                                                                        $       14,959,169
                                                                                                                                                                                                                   $        (2,827,629)
                                                                                                                                                                                                                             

                                                                             Page 16



                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       PR
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               IM                                                                                                                                    EMENT
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               FA                                                                                                                                                                                                                                                                    KET
                                                                                                                                                                                                                                                                                                                                                                                                                                                       0%                                                            TI                                   0%                                                                                                                                                                                                                                                                                                                                                                  OV
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         $50,000                                                                                                                                                                                                                                                                                                            0%                                                                      PR                                    0%
                                                                                                                                                                                                                                                                                                                REPLACEMENT $3,800                                                                                                                                                                                                                                                                                                                                                                                                                                                          S  MAR                                                                                                                                                             $25,000
                                                                                                                                                                                                                                                                                                              EE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        $25,000
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      ER                                                                                                                                  A  IM
                                                                                                                                                                                                                                                                                                                    TR                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      M                                                                                                                                      EN
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 FAR                                                                                                                                     AR
                                                                                                                                                                                                                                                                                                                                                                                                          N                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     PM
                    S                                                                                                                                                                                                                                                                                                                                                                                          TIO                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      RA
                                                                                                                                                                                                                                                                                                                                                                                                                      IZA                                                                                                                                                                                                                                                                                   ILDING
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                EMENT                                                                                                                                                                                                                                                                                                                                                                                                                         CH
                         EITURE                                                                                                                                                                                                martzone)                                                                                                                           0%                                                                                                                                                                                                    OV
                                   RF                                                                                                                                                                                                         (S                                                                                                                                                                                                                                                         1%
                                                                                                                                                                                                                                                                                                                                                                                                                               STABIL                                                                                                                                          PR                                                                                                         1%                          VICE  BU                                   1%                                                                                                                                                                                                                                   LAUN                                     0%
                                                                                                               0%                                                                                                                                                                    $283,547
                                                                                                                     DDA                                           1%                                                                                 III                                                                                                                                                                                                          $300,000                                                                                                                                                                       $512,419                                                                                           $561,312                                                                                                                    ALK                                                                                                                                               $284,982
                                         AL  FO $63,000                                                                                  $449,292                                                                                                            FA                                                                                                                                                                                                                                                                                                                      IC  IM                                                                                                                                                                                                                                                                                                                    1%                                                                                             A  &
                                         IN                                                                                                                                                                                                                        LD                                                                                                                                                                    DGET                                                                                                                                                  BL                                                                                                                                 IC  SER                                                                                                                                               DEW                                                                                                                           IN
                                                                                                                                                                                                                                                                                                                                                                                                                                                 BU                                                                                                                                                                                                                                                                                                                                                                                                                                            SI $344,285
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     PU                                                                                                                                      BLPU
                                               CRIM                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         MAR






                                                                                                                                                                                                                                                                                                                          VICES
                                                       es
                                                                                                                                                                                                                                                                                                                                   G  SER                                                                                                                                      EETS
                                                                                                                                                                                                                                                                                                                                             IN                                                                                                              1%                                                                                                                                            her
                                                                                                                                                                                                                                                                                                                                                                                       $667,069                                                                                          STR                                                        5%                                                            Ot                                                                            5%
                                                                                                                                                                                                                                                                                                                                                   NEER
on                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         $2,779,631                                                                                                                         $2,902,637
                                                                                                                                                                                                                                                                               4%                                                                                                                                                                                                               LOCAL
      eg                                                                                                                                                                                           UIPMENT                                                                                                                                                 ENGI
                                                                                                                                                                                                              EQ $2,527,667
                                                               Expenditur
              Musk  of eted $57,329,143
                                                                                                                                                                                CE
            City                                                                                                                                                                      N
                                                                               Budg                                                                                                                                                                                      8%
                                                                                                                                                                                           SURAIN $4,716,508
                                                                                              ANTS
                                                                                       2008   GR 2%$877,000                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        ND
                                                                                                      STATE                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              AL  FU                                                         43%
                                                                                                                            ER                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    $24,779,437
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   GENER
                                                                                                                                  SEW                                    10%
                                                                                                                                                     $5,711,614





                                                                                                                                                                                                                                                                                                 TER
                                                                                                                                                                                                                                                                                                        WA                                                                                         13%                                                                                                                                                                                                                  EETS
                                                                                                                                                                                                                                                                                                                                                                         $7,256,583                                                                                                                                                                                                                                               STR                                                                 9%
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            $5,110,997
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         MAJOR






                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Page 17



         2008 GENERAL FUND REVENUES
                                 $24,705,053

           All Other 
           Sources
               21%





  State Shared 
    Revenue                                                 Taxes
          18%                                                61%







         2008 GENERAL FUND EXPENSES
                                 $24,779,437

                                             Off-Budget 
                                               Items
                                                 8%
 Business 
Value
Value A
           dded
         Added  
 Activities
    18%





                                                             Customer 
                                                            Value Added 
                                                             Activities
                                                                74%




          2008 GENERAL FUND EXPENSES
                                 $24,779,437
                                 Supplies
                   Other Uses      1%         Other 
                         0%                  Expenses
                                                5%

Contractual 
 Services
   31%




                                                             Salaries & 
                                                              Benefits
               Capital                                          61%
                   2%





                                     Page 18



               GENERAL FUND REVENUES AND 
               EXPENDITURES - LAST 10 YEARS

2008


2006


2004


2002


2000


1998

 $19,000,000 $20,000,000 $21,000,000 $22,000,000 $23,000,000 $24,000,000 $25,000,000 $26,000,000 

                              EXPENDITURES                       REVENUES


                      ACTUAL FUND BALANCE VS TARGET -
                                              LAST 10 YEARS

$3,500,000 

$3,000,000 

$2,500,000 

$2,000,000 

$1,500,000 

$1,000,000 

  $500,000 

        $-
              1998    1999    2000    2001      2002     2003     2004    2005    2006    2007    2008

                      FUND BALANCE                       TARGET FUND BALANCE



                                              Page 19



  














































      Page 20



                      BUDGET NARRATIVES BY DIVISION 
                
                                  
 









                             Page 21



 
CITY OF MUSKEGON, MICHIGAN 
 

                            PUBLIC REPRESENTATION DIVISON 

DIVISION SUMMARY                                             
                                                                 Promote Economic Stability, Diverse 
PUBLIC REPRESENTATION                                            Economic Growth and Redevelopment. 
                                                                 The City Manager's Office works with 
Division Description                                             existing and prospective businesses to 
The Public Representation Division is                            retain and grow the economic base of the 
responsible for developing, adopting, and                        City.  This is achieved in part by the 
implementing policy decisions for the City.  The                 Business Partnership Initiative (BPI) 
division is made up of four budgets: City                        Program that began in 1998.  The City also 
Commission, City Manager's Office, the City                      achieves this goal by encouraging economic 
Attorney and Contributions to Outside                            development through the use of various 
Organizations. Major divisional responsibilities                 economic development incentives. This 
include establishment of policies, services, and                 office also works closely with Muskegon 
programs for citizens, administration of daily                   Area First to retain businesses and develop 
City operations, and providing guidance and                      new business opportunities. 
direction to all City Departments.  The                      
Attorney's office prepares ordinances,                           Sustain the Natural, Cultural and 
contracts, and other legal documents for the                     Recreational Resources of the 
City and provides legal advice.                                  Community. 
                                                                 The City Commission and the City       
Divisional Relationship to City                                  Manager's Office continually promote this 
Commission Goals                                                 goal through adoption and implementation 
                                                                 of policies and programs (Blue Wave 
                                                                 designation for Pere Marquette Beach) that 
     Take Leadership Responsibility for                          preserve the natural resources of the City. 
     Improving Race Relations and Diversity.                     The Public Relations Committee works to 
     The City Commission and the City                            create awareness of the positive qualities of 
     Manager's Office work to improve race                       our city to inspire community pride, 
     relations through action and policy. The City               confidence and support.   The City has also 
     Manager's Office will work on this goal with                improved waterfront public access through 
     various community groups and by                             the site planning process for new 
     encouraging employees to participate in the                 developments (i.e. Edison Landing). 
     Institute for Healing Racism.  The City                      
     Commission, through the Community                           Foster Strong Ties Among Governments 
     Relations Committee, provides opportunities                 and Community Agencies.  
     for positions on various boards and                         The City Commission and City Manager 
     committees to a diverse mix of citizens. The                work with various local governments and 
     City also co-sponsors the Dr. Martin Luther                 community agencies on a number of 
     King Jr. Unity Day Breakfast and provides                   projects and programs.  Some of these 
     support to the Institute for Healing Racism.                include, but are not limited to Muskegon 
                                                                 Area First, The Municipal Wastewater 
     Foster Opportunities for City Youth.                        Committee, Central Dispatch, MATS, MAP, 
     The City Commission and City Manager's                      MALMC, and Muskegon Neighborhood 
     Office support our youth by funding                         Associations.  The City is working in 
     recreation and other programs.                              cooperation with the County on the 

                                                      Page 22



      redevelopment of the former Muskegon mall 
      site by cooperating on grant opportunities                      CITY OF MUSKEGON, MICHIGAN 
      for infrastructure for the project.  The City is                 
      also involved in One Muskegon which is a                   former Muskegon Mall property, Terrace Street 
      multi-jurisdictional effort to pursue                      Lots, Central Fire Station Redevelopment and 
      cooperative ventures among area                            Renaissance Zone Implementation. 
      municipalities. The City Manager is on the                  
      One Muskegon steering committee and is                          Contributions to Outside Organizations: The 
      the chair of the Tier I committee.                                   Contributions budget provides the 
                                                                           mechanism for the City to fund several 
     Maintain and Enhance the                                              agencies that assist the City in achieving its 
      Neighborhoods of the City.                                           goals and providing certain services.  The 
      The City Commission appropriates funds                               following agencies are being funded in 
      and sets policy to address blighting                                 2008: 
      influences in the City.  A multi-department                 
      effort continues to address blight in our                            1)  Neighborhood Associations of 
      neighborhoods.  The City Commission also                                Muskegon 
      works with Neighborhoods Associations on                             2)  Muskegon Area Transit System 
      their events and promotion of our City.                              3)  Muskegon Area First 
                                                                           4)  Institute for Healing Racism 
2008 Budget Highlights                                                     5)  Veterans Memorial Day  
                                                                           6)  Unity Day Breakfast 
     City Commission: The City Commission will                             7)  Muskegon County Animal Control (Cats) 
      continue to improve community relations by                           8)  Muskegon Area Labor/Management 
      utilizing the City's Public Relations                                   Committee 
      Committee.  The Commission will also                                 9)  Community Access Line of the 
      continue to work towards improving race                                 Lakeshore (CALL) - 211 Service 
      relations within the City through supporting                         10) Lakeside Business Association 
      the Institute for Healing Racism and the Dr.                
      Martin Luther King Jr. Unity Day Breakfast.                 
                                                                  
     City Attorney's Office: The City Attorney will               
      continue to provide routine and special legal               
      services to the City.  The City Attorney will               
      also prepare the necessary legal documents                  
      (development agreements, etc.) relative to 
      special projects. Outside legal counsel will 
      continue to work on the Nugent Sand matter 
      and the Edison Landing Smartzone. 
     City Manager's Office: The City Manager's 
      Office will continue ongoing efforts to  
      improve community and race relations. The 
      office will pursue cooperative efforts and 
      potential functional cooperation and 
      consolidation with other local governments.  
      This office will also continue to work to 
      improve the economic climate in the City in 
      order to create an environment conducive to 
      private investment.  Specific projects 
      include, but are not limited to the following: 
      Smartzone Development, Promotion of 
      Seaway Industrial Park, Redevelopment of  
                                                           Page 23



CITY OF MUSKEGON, MICHIGAN 

                            ADMINISTRATIVE SERVICES DIVISON 

DIVISION SUMMARY                                                    
                                                                   Foster Opportunities for City Youth. 
ADMINISTRATIVE SERVICES                                            We support this goal internally by employing 
                                                                   college students through the Julia Hackley 
Division Description                                               Summer Internship Program.  The Julia 
The Administrative Services Division provides                      Hackley Fund, managed by the Community 
direct services and internal support services                      Foundation for Muskegon County, funded 
necessary for the operation of the City.  The                      two student interns this year.  We will 
division is made up of four departments:                           explore additional means of continuing 
Administration Department, City Clerk's Office,                    youth internship opportunities at the City.  
Civil Service Office and the Affirmative Action                    Externally, staff works closely with particular 
Office. Major divisional responsibilities include                  initiatives throughout the County that seek 
labor relations, legislative activities, public and                to improve the employment opportunity for 
community relations, election administration,                      young people. The Civil Service Director 
City Commission affairs, business registration                     serves on the United Way's Helping Kids 
and permits, personnel recruitment and record                      Succeed Vision Council.  The City also 
keeping, workers compensation and risk                             participates in the MAISD High School 
management, oversight of budgetary                                 Career Fair. 
expenditures among departments, policy                              
updates and implementation, prevailing wage                        Promote Economic Stability, Diverse 
contract compliance, and facilitation in                           Economic Growth and Redevelopment. 
preparation of ADA Project Civic Access.                           Administrative services division meets this 
                                                                   goal through coordination of the following 
Divisional Relationship to City                                    programs: business registration, tax 
Commission Goals                                                   abatements and contract compliance.  
                                                                   Through the Disadvantaged Contractors 
     Take Leadership Responsibility for                            Program, the division fosters opportunities 
     Improving Race Relations and Diversity.                       for inclusion and diversity of small business 
     We support and promote this goal internally                   contractors to participate in the economic 
     by fostering cultural sensitivity among                       development process.  The city was 
     employees and by exploring opportunities to                   instrumental in increasing the enrollment of 
     operationalize the City's vision of having a                  minority and women-owned contractors in 
     workplace that reflects the community.  We                    the Contractors Assistance Program 
     also support this goal externally by our                      sponsored by the Michigan State Housing 
     direct involvement with community groups                      Development Authority (MSHDA).  
     undertaking initiatives toward improving                       
     race relations in the community.  An                          Sustain the Natural, Cultural and 
     example of this is our involvement with the                   Recreational Resources of the 
     Institute for Healing Racism, which was                       Community. 
     created for the purpose of healing and                        This goal is met indirectly through our 
     bridging the racial divide within the                         written support of grant requests (by various 
     community.  We also promote racial                            community agencies/groups) to enhance 
     diversity by directly encouraging residents                   and promote cultural activities. 
     of minority groups to apply for appointment                    
     to City boards and committees.                                Foster Strong Ties Among Governments 
                                                                   and Community Agencies.  
      

                                                        Page 24



     This division maintains very close working 
     relations with many neighboring units of                  CITY OF MUSKEGON, MICHIGAN 
     government as well as community agencies.                  
     We meet this goal through project specific 
     partnerships, representation on common                              Employment Opportunity, American's 
     boards and committees, shared resources                             with Disabilities Act (ADA) Project Civic 
     and value specific information, and often                           Access and community outreach. The 
     times through joint agency group meetings                           2008 Budget also provides for  
     throughout the year.                                                implementation of the Equal 
                                                                         Employment Opportunity Committee's 
     Maintain and Enhance the                                            goal to improve opportunities for 
     Neighborhoods of the City.                                          minority representation among city 
     The Administration Division contributes to                          seasonal Lifeguard Positions. We 
     The City's fight against blight through                             continue to assume the Risk 
     aggressively investigating environmental                            Management responsibilities of the 
     and sidewalk appeals.  It reevaluates                               organization and are developing a City-
     approaches to service delivery aimed at                             wide Safety Committee.  Recruitment at 
     curtailing conflict between the general                             College-University Career Fairs will 
     citizenry and staff attempting to implement                     continue. 
                                                                                    
                                                                                     
     policies set by the City Commission for the 
     betterment of the community.                                        City Clerk's Office: No staffing changes.   
                                                                         We will continue to work with the 
                                                                         Commission on their Community 
2008 Budget Highlights                                                   Relations Committee, Public Relations 
                                                                         Committee, as well as other committees 
                                                                         that have a direct impact on the City. 
          Administration Department: The                                 We will strive to improve communication 
          Assistant City Manager position is                             wth the residents, media and 
          currently vacant and is being evaluated                        employees.  We will publish The 
          for continuation or modification.  We                          Channel newsletter, improve passport 
          foresee continuation of services at                            services, improve business license 
          current levels.  A high priority item will                     collections, update and add to our City 
          be to successfully negotiate new                               Clerk web page, and provide training to 
          collective bargaining agreements with                          our election inspectors on the constantly 
          four of our five labor groups: bargaining                      changing Election Laws.  This budget 
          with Command and Patrol Units are                              reflects the cost of three elections and 
          ongoing and could continue into 2008                           promises to be a busy election year.  
          and Fire and DPW-Unit 2 bargaining                             Civil Service Department:  No staffing 
          sessions will begin in the fall of 2007.                       changes. The Personnel Analyst 
          We will also continue oversight and                            position remains vacant.  The proposed 
          coordination of the organization's                             operating budget solely provides for 
          administrative needs.                                          continuation of basic services. Efforts to 
          Affirmative Action and Risk                                    fine-tune use of limited department 
          Management Department:  Hired a new                            staffing and material resources in order 
          director.  We will continue to be                              to advance output will continue. 
          responsible for Prevailing Wage                                Improvements in relaying information 
          Contract Compliance, the Worker's                              through the City's intranet and internet 
          Compensation program, Equal                                    sites. Staff plans to continue City 
                                                                         representation at local career fairs as 
                                                                         well as administer and promote the 
                                                                         City's Employee Suggestion Program 
                                                                         and the Employee Assistance Program. 


                                                         Page 25



 Future Outlook                                             CITY OF MUSKEGON, MICHIGAN 
                                                                   
Following are the major goals of the                                   Revise Civil Service Rules and 
Administration Division incorporated in the                            Regulations 
proposed budget:                                                       Document imaging of former employee 
     Administrative Services:                                          basic records 
          Negotiate two to four union contracts                       Improve 
                                                                                job 
                                                                                    description 
                                                                                                content 
          and manage grievances filed.                                 Enhance Civil Service web page to 
          Continue to work towards improving                           include links to job descriptions 
          Labor / Management relations.                       
          Continue on-going efforts to improve               
          race relations.                                    
          Foster the accomplishment of the City 
          Commission Vision, Value and Mission               
          within the organization and the 
          community.                                         
     Affirmative Action and Risk Management:                 
          Work more closely with the Civil Service           
          and Finance departments to implement 
          the Workers Compensation and Risk                  
          Management Program. 
          Develop a City-Wide Safety Committee               
          Continue Equal Employment 
          Opportunity and inclusion efforts.                 
          Continue to pursue contract compliance.            
          Work closely with Departments 
          facilitating communication needs in                
          preparation for ADA Project Civic 
          Access compliance review.                          
      
     City Clerk's Office:                                    
          Enhance existing voter registration                
          programs with seniors, students, and 
          neighborhood groups.                               
          Train election Inspectors on newly 
          implemented changes to the Election                
          Law. 
          Work closely with the Public Relations 
          Committee to recruit organizations to 
          hold their events within the City 
          Schedule weekend hours for passport 
          services. 
          Continue to update the document 
          imaging systems and provide training to 
          employees. 
      
     Civil Service: 
          Update employee handbook and 
          orientation materials 

                                                      Page 26



CITY OF MUSKEGON, MICHIGAN 

                                   FINANCIAL SERVICES DIVISON 

DIVISION SUMMARY                                                       managers with timely and accurate financial 
                                                                       information critical to prudent and effective 
Financial Services                                                     stewardship. Sound finances are important 
                                                                       in shaping the perception that citizens, 
Division Description                                                   investors, bond rating agencies and others 
The Financial Services Division is made up of                          have of the City of Muskegon.  Staff of the 
the following departments: Finance                                     Financial Services Division take pride in 
Administration, City Treasurer's Office, Income                        providing excellent financial leadership for 
Tax Administration and Information Systems.                            the City in accordance with the highest 
The division is responsible for all financial                          professional standards.  
management activities of the City; specifically,                   
property tax collections, utility billing and                          Foster Opportunities for City Youth. 
collections, payroll and employee benefits,                            The Division participates in Phoenix 
accounts payable and accounts receivable,                              University and Grand Valley State 
income tax collections and management of the                           University's Internships programs.  Staff 
City's computer network and related information                        spends quality time to provide personal and 
systems.  Additionally, the division oversees the                      professional development to interns which 
following contractual relationships:                                   ensures their competitive advantage when 
                                                                       entering the job market.  Additionally 
          Muskegon County Equalization                                 several staff members volunteer in the 
          Department which performs all property                       schools through Junior Achievement.  
          tax assessment services for the City.                    
          L. C. Walker Arena and the associated                        Promote Economic Stability, Diverse 
          contract with the Arena Management                           Economic Growth and Redevelopment. 
          Group LLC.                                                   The Finance Division plays a key role in 
          Fisherman's Landing and the associated                       analyzing the financial impact, budgeting 
          management contract with Fisherman's                         and identifying funding sources for City 
          Landing, Inc.                                                economic development initiatives such as 
                                                                       the Mall Redevelopment, Smart 
Divisional Relationship to City                                        Zone/Edison Landing, Seaway Industrial 
                                                                       Park and the Farmers Market relocation. 
Commission Goals                                                       Ultimately, implementation and future 
                                                                       oversight of these initiatives becomes the 
     City Mission Statement: To improve the                            responsibility of the Finance Division 
     quality of life for the citizens of                               through activities such as bond issuance 
     Muskegon through stewardship of                                   and tax increment administration. 
     resources, excellent service and                              
     leadership for the greater community         .                    Foster Strong Ties Among Governments 
     It is primarily in the area of resource                           and Community Agencies.  
     stewardship that the Finance Division                             The Finance Division works closely with 
     contributes to this mission.  Employees of                        other governmental units to ensure services 
     the division work to maximize the financial                       are provided in a cost-effective manner.  
     resources available to support municipal                          Examples include tax collection services 
     services through revenue collections,                             provided by the City Treasurer's Office, dog 
     investments, and sound financial                                  license fee collection for Muskegon County 
     management practices.  Also, they provide                         Vector Control and the intergovernmental 
     the City Commission and department                                agreement with Muskegon County for 

                                                            Page 27



     assessment services.  Additionally, staff is 
     involved with the One Muskegon                            CITY OF MUSKEGON, MICHIGAN 
     intergovernmental cooperation initiative.                       
                                                                    cost increase is about three and a half 
     Develop and Maintain City Infrastructure                       percent (3.61%). 
     and Facilities.                                                 
     The Finance Division strives to be on the                      City Treasurer: The 2008 budget proposes 
     cutting edge of new technology.                                taking on the summer property tax collection 
     Improvements and updates to the security                       from the County with an additional  
     of the City's information network protect the                  Customer Service Representative II 
     integrity of our information and continual                     position. This would generate $75,000 of 
     enhancements to the City' web site and                         additional revenue and $53,200 in additional 
     Intranet site provide access to more                           expenses. The Treasurer's office plans to  
     information and services to City of                            phase in monthly utility billing for 2009 also 
     Muskegon employees and citizens.                               utilizing the additional position. The 
     Recently the City of Muskegon's web site                       Treasurers office will continue coordination 
     was rated 5th out of 534 city and villages in                  of collection efforts with the Income Tax 
     the State of Michigan by Cyber-state.org.                      Office increasing the efficiency of both 
                                                                    offices. 
     Maintain and Enhance the                                   
     Neighborhoods of the City.                                     Income Tax Administration: Staffing levels 
     The Division's Reengineering Committee is                      will remain constant.  The Income Tax 
     continually reevaluating techniques for                        Administrator has now taken over the 
     improving our collection efforts especially on                 additional duties of Deputy Treasurer.  This 
     environmental invoices.  The Committee                         change along with the physical move of the 
     has also been instrumental in updating and                     Income Tax office closer to the Treasurer's 
     centralizing data bases used by City                           Office will help these two offices work 
     departments for everything from City                           together to streamline collection efforts and 
     mailings to billing information.  These efforts                increase overall efficiency. The budget  
     will reduce blight in our neighborhoods and                    provides for continued collection and tax 
     increase the flow of information to residents.                 enforcement activities.  
                                                                     
2008 Budget Highlights                                              LC Walker Arena: The 2008 budget 
                                                                    provides for the General Fund to pay 
     Finance Administration: No staffing changes                    $235,000 in Management Fees and to 
     are proposed.  The budget provides for                         maintain a Capital Improvements Fund for 
     continuation of current services. Staff will                   the Arena.  Staff is optimistic that 2008 will 
     continue to research cost effective                            be a good year for the Arena with a 
     alternatives for employee and retiree                          favorable Hockey schedule, Arena Football 
     benefits including retiree healthcare.  The                    returning with an earlier schedule and the 
     Finance office will continue monitoring                        strong possibility for an increased number of 
     operations at Fisherman's Landing.                             summer events. 
                                                                
     Assessing Services: The 2008 budget                            Information Technology:  The department is 
     contemplates continuation of the contract                      focusing efforts on maintaining the same 
     with the Muskegon County Equalization                          level of service for network and data 
     Department for all assessment services.                        operations. Services such as 24x7 support, 
     The cost of this contract is tied to the actual                telephone call center support and other non 
     year-to-year increase in the City's total                      critical operations have been eliminated and 
     taxable property valuation.  For 2008, this                    replaced with electronic solutions. 
                                                                
                                                                


                                                         Page 28



Future Outlook 
                                                             CITY OF MUSKEGON, MICHIGAN 
Following are some of the major goals of the                      Income Tax Administration 
Finance Division incorporated in the 2008                              Work with an outside vendor to 
proposed budget:                                                       implement a web based withholding 
                                                                       payment program. 
     Finance Administration                                            Consider the reorganization of our 
          Constant monitoring of the City's budget                     withholding database. 
          so management has the most up-to-                            Continue to increase the number of 
          date accurate information to respond to                      businesses that electronically submit  
          changes as quickly as possible.                              their W-2's and W-3 information to our 
          Continue to develop strategies and                           department. 
          safeguards to protect the City's financial                   Increase the number of direct deposit 
          health in light of the numerous fiscal                       refunds. 
          challenges facing older, urban core                          To accept an Individual tax return 
          cities like Muskegon.                                        electronically or have the ability to scan  
          Staff will explore ownership and/or                          information from a tax return directly into 
          management alternatives for Hartshorn                        our tax software system. 
          Marina to decrease the General Fund                 
          subsidy to this operation.                              L C Walker Arena 
          Increase ACH vendor payments using                            Continued collaboration with Arena 
          GEMS software enhancement.                                  Management to increase the number of 
          Continue working with One Muskegon in                        events and overall attendance at the 
          the areas of purchasing and shared                           Arena. 
          financial services                                           Explore possible retail opportunities  
                                                                       at the Arena. 
     Assessing Services                                                Devise other income-producing 
          Update mapping of the entire city and                        strategies. 
          convert the drawing into a new geo-                          Pursue sale of Naming Rights to the 
          database.                                                    Arena. 
          Activate and integrate an elevation                      
          model and digital orthophotography as                   Information Technology 
          GIS layers.                                                  Continue adding features to the City's 
                                                                       web portal (website) that will empower 
     City Treasurer                                                    and enable customers to perform 
          Implement Utility Billing Software                           functions online, such as paying bills, 
          solutions compatible with other systems                      record retrieval and more.  By making 
          currently used within the City while                         information available and moving 
          improving productivity and operational                       additional functions to our web portal, 
          efficiency.                                                  Information Technology can help reduce 
          Take over collections of summer tax                          the burden of staff reductions and 
          levy from the County, thus all taxes                         limited time for other departments. 
          levied on properties in the City will be                     Migrate remaining databases to a 
          collected by the City.                                       standard Database Management 
          Continue to investigate and implement                        System for future data mining, research 
          alternative pay