By Bruce Rolfe
While there was one minor concern, the Climax Township Board learned overall, the township is in a healthy financial position after receiving an audit report by the township’s public accountant.
Lisa Melnik, of Flegal & Melnik, reviewed a full financial statements and independent auditor’s report to the board and audience at the regular meeting September 9.
The township’s total net position at the end of the fiscal year was $1,737,127. Of this total, 35.5% was invested in capital assets, which are used to provide services to citizens. The restricted portion of net position was 9.4%, which represents resources that are subject to external restrictions on how the funds may be used. The remaining unrestricted net position, which was 55.1%, represents resources that may be used to meet the Township’s obligations to citizens and creditors.
Melnik pointed out there were two times the township spent more then was budgeted. In the Fire Fund - debt service - principal $22,200 was the original budgeted amount, and $83,362 was the actual amount spent for an unfavorable total of $61,162. In the Fire Fund - capital outlay - $25,516 was budgeted, and $121,428 was spent for an unfavorable total of $95,912.
The Fire Department total revenues as of March 31, 2025 was $148,670 and total expenditures $313,349 for a deficit of $164,679, leaving the fire department fund balance at $55,556, which is a decrease of $98,697 from the beginning of the fiscal year fund balance. Melnik said most of the deficit is due to paying off debt and purchasing a new fire truck.
In the Management Discussion and Analysis section, when looking at debt, at fiscal year-end 2025 the township paid off a fire truck note, moving from $83,362 to $0.
Melnik also pointed out for the year ended March 31, 2025 $474,299 of township funds was FDIC insured and $1,238,777 were uninsured, however it was noted the township has made a change and all accounts are currently FDIC insured.
The audit notes the financial position has remained steady and has not materially changed during the year.
There were no material changes in the tax base during the year and there were no material changes in the township’s various millages during the year.
There were no significant economic events during the year.
There was no major change in the total fund balances of the funds.
Melnik’s report adds there is no reason to believe there will be a significant change in the next year.
During the year ended March 31, 2025 the Township agreed to provide fire services to another local Township (Wakeshma Township) starting April 1, 2026.
In the Statement of Net Position as of March 31, 2025 the Township’s total assets is $1,762,720 and total net position is $1,737,127.
Melnik points out the liabilities this year are down $25,593, because all debt has been paid off and all ARPA funding has been spent.
The township’s general fund revenue was budgeted to be $587,486 and actual revenue totaled $544,355, for an unfavorable budget variance of $43,131. The township’s general fund expenditures were budgeted to be $709,276, and actual expenditures totaled $373,936, for a favorable budget variance of $355,340. In total, the township budgeted for a net decrease in the general fund balance of $121,915 and had an actual net increase in fund balance of $104,437 for an overall favorable variance of $226,227.
The Roads Fund for the year ended March 31, 2025 shows total revenues at $178,895 and total expenditures at $167,382 for an excess of revenues over expenditures of $11,513 and end of year fund balance of $105,781, a little over an $11,000 increase ($11,513) from the beginning of the year ($94,268).
The street lights total revenues was $1,863 and total expenditures $2,292 for a deficiency of revenue over expenditures of $429 and an end of year fund balance of $1,102, a decrease of $429 from the beginning of the year fund balance.
The assessed and state equalized taxable value of real and personal property located in the Township totaled $99,358,690. The township’s general operating levy for the year was based on a millage rate of .8314.
“For a municipality our size, I think we’re doing just fine,” said Supervisor Trent Piper.
Township Board Reviews Estimate for Server and Software Upgrade
Because Climax Township Clerk Sarah DeBoer has been experiencing issues with the township’s computer and a Quickbooks software package, she reached out to Hi-Tech of Portage for a system evaluation before something becomes more serious.
A Hi-Tech representative feels the township servers are barely adequate for the treasurer’s and clerk’s software.
DeBoer said the township is not yet at the point where the new hardware and software are necessary, however the Hi-Tech representative feels at some time in the future the township will need the upgrades.
It was noted the price of the server and software will likely increase in the future.
The quote for the server is $3,235.00, software $1,315.00 and labor, $3,375.00 for a total of $7,925.00.
DeBoer will ask the Hi-Tech representative if adding a hard drive that just operates Quickbooks can be a less expensive option that would help speed up the Quickbooks software.
Climax Township Fire Department Report
Climax Township Fire Chief Scott Smith said the local fire department responded to 20 calls for service in August.
The calls for service included eight EMS calls, one grass fire call, two building fires, three calls where no incident was found, one hazardous materials release investigation, three dispatches that were cancelled enroute, one motor vehicle accident with injuries and one power line down call for service. Of those calls, five were mutual aid received and two were mutual aid given.
Smith said the local fire department has responded to 191 calls so far this year as of September 9.
Smith showed the township board pictures of the new fire truck the township purchased that is currently being built.
It is hopeful the new truck that will be used for primary medical and extrication along with being a secondary grass fire fighting rig, will be delivered before the end of the calendar year.
The Kalamazoo County Sheriff Department police report for August shows there were 19 citizen initiated calls for Climax Township and 16 officer initiated calls for service. There were 11 citizen initiated calls for service in the Village of Climax.
While there was one minor concern, the Climax Township Board learned overall, the township is in a healthy financial position after receiving an audit report by the township’s public accountant.
Lisa Melnik, of Flegal & Melnik, reviewed a full financial statements and independent auditor’s report to the board and audience at the regular meeting September 9.
The township’s total net position at the end of the fiscal year was $1,737,127. Of this total, 35.5% was invested in capital assets, which are used to provide services to citizens. The restricted portion of net position was 9.4%, which represents resources that are subject to external restrictions on how the funds may be used. The remaining unrestricted net position, which was 55.1%, represents resources that may be used to meet the Township’s obligations to citizens and creditors.
Melnik pointed out there were two times the township spent more then was budgeted. In the Fire Fund - debt service - principal $22,200 was the original budgeted amount, and $83,362 was the actual amount spent for an unfavorable total of $61,162. In the Fire Fund - capital outlay - $25,516 was budgeted, and $121,428 was spent for an unfavorable total of $95,912.
The Fire Department total revenues as of March 31, 2025 was $148,670 and total expenditures $313,349 for a deficit of $164,679, leaving the fire department fund balance at $55,556, which is a decrease of $98,697 from the beginning of the fiscal year fund balance. Melnik said most of the deficit is due to paying off debt and purchasing a new fire truck.
In the Management Discussion and Analysis section, when looking at debt, at fiscal year-end 2025 the township paid off a fire truck note, moving from $83,362 to $0.
Melnik also pointed out for the year ended March 31, 2025 $474,299 of township funds was FDIC insured and $1,238,777 were uninsured, however it was noted the township has made a change and all accounts are currently FDIC insured.
The audit notes the financial position has remained steady and has not materially changed during the year.
There were no material changes in the tax base during the year and there were no material changes in the township’s various millages during the year.
There were no significant economic events during the year.
There was no major change in the total fund balances of the funds.
Melnik’s report adds there is no reason to believe there will be a significant change in the next year.
During the year ended March 31, 2025 the Township agreed to provide fire services to another local Township (Wakeshma Township) starting April 1, 2026.
In the Statement of Net Position as of March 31, 2025 the Township’s total assets is $1,762,720 and total net position is $1,737,127.
Melnik points out the liabilities this year are down $25,593, because all debt has been paid off and all ARPA funding has been spent.
The township’s general fund revenue was budgeted to be $587,486 and actual revenue totaled $544,355, for an unfavorable budget variance of $43,131. The township’s general fund expenditures were budgeted to be $709,276, and actual expenditures totaled $373,936, for a favorable budget variance of $355,340. In total, the township budgeted for a net decrease in the general fund balance of $121,915 and had an actual net increase in fund balance of $104,437 for an overall favorable variance of $226,227.
The Roads Fund for the year ended March 31, 2025 shows total revenues at $178,895 and total expenditures at $167,382 for an excess of revenues over expenditures of $11,513 and end of year fund balance of $105,781, a little over an $11,000 increase ($11,513) from the beginning of the year ($94,268).
The street lights total revenues was $1,863 and total expenditures $2,292 for a deficiency of revenue over expenditures of $429 and an end of year fund balance of $1,102, a decrease of $429 from the beginning of the year fund balance.
The assessed and state equalized taxable value of real and personal property located in the Township totaled $99,358,690. The township’s general operating levy for the year was based on a millage rate of .8314.
“For a municipality our size, I think we’re doing just fine,” said Supervisor Trent Piper.
Township Board Reviews Estimate for Server and Software Upgrade
Because Climax Township Clerk Sarah DeBoer has been experiencing issues with the township’s computer and a Quickbooks software package, she reached out to Hi-Tech of Portage for a system evaluation before something becomes more serious.
A Hi-Tech representative feels the township servers are barely adequate for the treasurer’s and clerk’s software.
DeBoer said the township is not yet at the point where the new hardware and software are necessary, however the Hi-Tech representative feels at some time in the future the township will need the upgrades.
It was noted the price of the server and software will likely increase in the future.
The quote for the server is $3,235.00, software $1,315.00 and labor, $3,375.00 for a total of $7,925.00.
DeBoer will ask the Hi-Tech representative if adding a hard drive that just operates Quickbooks can be a less expensive option that would help speed up the Quickbooks software.
Climax Township Fire Department Report
Climax Township Fire Chief Scott Smith said the local fire department responded to 20 calls for service in August.
The calls for service included eight EMS calls, one grass fire call, two building fires, three calls where no incident was found, one hazardous materials release investigation, three dispatches that were cancelled enroute, one motor vehicle accident with injuries and one power line down call for service. Of those calls, five were mutual aid received and two were mutual aid given.
Smith said the local fire department has responded to 191 calls so far this year as of September 9.
Smith showed the township board pictures of the new fire truck the township purchased that is currently being built.
It is hopeful the new truck that will be used for primary medical and extrication along with being a secondary grass fire fighting rig, will be delivered before the end of the calendar year.
The Kalamazoo County Sheriff Department police report for August shows there were 19 citizen initiated calls for Climax Township and 16 officer initiated calls for service. There were 11 citizen initiated calls for service in the Village of Climax.
––––––––––––––––––––
Subscribe to the Legal News!
https://legalnews.com/Home/Subscription
Full access to public notices, articles, columns, archives, statistics, calendar and more
Day Pass Only $4.95!
One-County $80/year
Three-County & Full Pass also available
