HAMBURG TOWNSHIP (PER THE FBI THE SAFEST CITY/TOWNSHIP IN MICHIGAN FOR 2012 WITH A POPULATION OF 20,000 OR GREATER. YOUR TAX DOLLARS AT WORK)

HAMBURG TOWNSHIP (PER THE FBI THE SAFEST CITY/TOWNSHIP IN MICHIGAN FOR 2012 WITH A POPULATION OF 20,000 OR GREATER. YOUR TAX DOLLARS AT WORK) FINANCE CONTROL BOOK PERIOD ENDING OCTOBER 31, 2013 DATA

INDEX Page Tab Title --- Cover 01-02 Index 03 Changes from the past months book 04 Tab 1 Budget and Cash Summary thru 10/31/2013 05 Summary Page 06-30 Budgets v. Expense 31-41 Cash Summary 42 Tab 2 Cash Flow Analysis for budget year 2013/14 & Debt Payment Schedule for budget years 2013/14 & 14/15 43 Summary Page 44 Cash Flow Report 45-46 Debt Payment Schedule for 2013/2014 Report 47-48 Debt Payment Schedule for 2014/2015 Report 49 Tab 3 Finance Major Issues 50 Summary Page 51 Tab 4 Property Tax Issues 52 Summary Page 53 7 Year Tax Comparison data 54 7 Year Tax Comparison Chart 55-61 Summer/Winter Roll 62 Millage Rate table 63 Tax Resolution Special Assessments 68 New Personal Property Tax laws for 2014 82 Tab 5 Monthly Banks/Investment Report 1 1 of 138

83 Summary Page 84 Bank Accounts Summary Report for OCTOBER 2013 85 PNC Bank 86 MBIA 87 Flagstar 88 Chase 89 Huntington 90 First National 91 FirstMerit (Citizens) 92 Morgan Stanley 93 Tab 6 Investments Policy 94 Summary Page 95-99 Investments Policy 100 Approved Financial Institutions 101 Tab 7 Five-year Forecast for General Fund, Police Fund, Fire Fund and Recreation / Senior Center Fund 102 Summary Page 103-113 Five Year Forecast Data 114-119 Capital Reserves Schedule for the above Departments 120 Tab 8 2010/11, 2011/12& 2012/13 Tax and Total Revenue Collection/Distribution Charts, and Procedure for viewing the Township Dashboard and Citizen Guide 121-124 Revenue/Expenditures for 2009 thru 2012 125-128 Several Tax distribution Charts 129-138 Dashboard/Citizens Guide Procedures 2 2 of 138

CONTROL BOOK CHANGES FROM LAST MONTHS BOOK TAB 1 Budget and Cash Summary Reports 10/31/2013 Summary Page Revenue and Expenditures Report Cash Summary by Account TAB 2 Cash Flow Analysis for 10/31/2013 & Debt Payment Schedule Summary Page Consolidated Cash Flow (Pooled Cash) Debt Payment Schedule for 2013/2014 Debt Payment Schedule for 2014/2015 TAB 4 Property Taxes Summary Page Addition of a 7 year tax roll comparison chart and a 2013 Tax Roll Distribution chart New Property Tax Law that was signed into law on 11/5/2013 plus a copy of a document from Assessing that is being sent out to all Personal Property owners on our tax roll. This is a must read if you have Personal Property on our tax roll. TAB 5 Monthly Bank Investment reports OCT month end bank balances TAB 7 Five Year Forecast Summary Page Five Year Forecast 3 of 138

TAB 1 BUDGET VS EXPENSE AND CASH SUMMARY 4 of 138

10405 Merrill Road P.O. Box 157 Hamburg, MI 48139 Phone: 810.231.1000 Fax: 810.231.4295 www.hamburg.mi.us BUDGET AND FINANCIAL STATUS SUMMARY: Fiscal Year 2013/14: The Budget v. Actual report reflects transactions through October 31, 2013 and includes General, Fire, Police, Parks and Sewer Funds. All departments and funds are at or under budget as of October 31, 2013, taking into account the timing issues related to the Township s revenues and expenditures. Timing of Revenues: Township tax collections for general fund, police fund and fire fund start on December 1, 2013 and run through February 28, 2014. Revenues are posted to the general ledger in December when they are billed. State shared revenue payments are bi-monthly and start on October 31, 2013. The last revenue sharing payment for FY 13/14 will be paid on August 31, 2014. 5 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund 101 - General Fund Revenues Dept 000.000 402.000 CURRENT PROPERTY TAX 757,931.00 757,931.00 0.00 0.00 0.00 757,931.00 0.00 415.000 SET COLLECTION FEE 26,000.00 26,000.00 26,636.50 0.00 0.00 (636.50) 102.45 422.000 CHARGE BACKS/MTT/BOARD OF REVIEW 0.00 0.00 (699.55) (337.72) 0.00 699.55 100.00 442.000 TRAILER PARK TAX FEES 1,800.00 1,800.00 641.00 160.50 0.00 1,159.00 35.61 447.000 PROPERTY TAX ADMIN FEE 260,000.00 260,000.00 86,693.02 6,026.91 0.00 173,306.98 33.34 470.000 FRANCHISE FEE - CABLE 265,000.00 265,000.00 0.00 0.00 0.00 265,000.00 0.00 479.000 LAND USE PERMITS 10,000.00 10,000.00 8,280.00 2,375.00 0.00 1,720.00 82.80 485.000 DOG LICENSES 1,000.00 1,000.00 370.50 39.00 0.00 629.50 37.05 574.000 STATE SHARED REVENUES 1,515,000.00 1,515,000.00 281,133.00 281,133.00 0.00 1,233,867.00 18.56 575.000 STATE ROW MAINTENANCE FEE-CABLE 13,000.00 13,000.00 0.00 0.00 0.00 13,000.00 0.00 590.000 FROM SEWER ENTERPRISE 115,000.00 115,000.00 38,333.32 9,583.33 0.00 76,666.68 33.33 606.000 FOIA REQUESTS 600.00 600.00 207.62 98.38 0.00 392.38 34.60 607.000 NON-TAX ADMIN FEE 2,000.00 2,000.00 2,100.00 0.00 0.00 (100.00) 105.00 608.000 ZONING BOARD OF APPEALS APPLIC 1,500.00 1,500.00 975.00 0.00 0.00 525.00 65.00 611.000 SITE PLAN FEES 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 613.000 LAND DIVISION/COMBINATION FEES 500.00 500.00 0.00 0.00 0.00 500.00 0.00 616.000 ADDRESS CHANGE FEE 100.00 100.00 400.00 125.00 0.00 (300.00) 400.00 627.000 SCHOOL ELECTION CHARGES 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 0.00 636.000 COPIES/MAPS 200.00 200.00 154.82 0.50 0.00 45.18 77.41 643.000 SALE OF CEMETERY LOTS 1,500.00 1,500.00 3,187.50 637.50 0.00 (1,687.50) 212.50 655.000 PASSPORT FEES 3,200.00 3,200.00 696.12 130.00 0.00 2,503.88 21.75 657.000 ORDINANCE FINES 100.00 100.00 200.00 0.00 0.00 (100.00) 200.00 659.000 RETURNED CHECK FEE 100.00 100.00 200.00 75.00 0.00 (100.00) 200.00 664.000 INTEREST REVENUE 1,000.00 1,000.00 65.56 65.56 0.00 934.44 6.56 667.000 RENTAL INCOME 21,000.00 21,000.00 6,461.56 1,615.39 0.00 14,538.44 30.77 671.000 OTHER REVENUE - CONTRACT SERVICE 18,000.00 18,000.00 6,000.00 1,500.00 0.00 12,000.00 33.33 676.000 REIMBURSEMENTS & COST RECOVERY 0.00 0.00 50.00 0.00 0.00 (50.00) 100.00 692.000 SUNDRY 0.00 0.00 0.06 0.06 0.00 (0.06) 100.00 699.206 TRANSFER IN 206-OPERATIONS 3,000.00 3,000.00 16.33 0.00 0.00 2,983.67 0.54 699.207 TRANSFER IN 207-OPERATIONS 5,000.00 5,000.00 2,209.84 587.40 0.00 2,790.16 44.20 Page 1 of 25 6 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 699.208 TRANSFER IN RECREATION FUND 2,500.00 2,500.00 925.13 146.97 0.00 1,574.87 37.01 699.999 APPROPRIATION FROM SURPLUS 55,000.00 64,700.00 0.00 0.00 (1,885.86) 66,585.86 (2.91) Total Dept 000.000 3,083,031.00 3,092,731.00 465,237.33 303,961.78 (1,885.86) 2,629,379.53 14.98 TOTAL Revenues 3,083,031.00 3,092,731.00 465,237.33 303,961.78 (1,885.86) 2,629,379.53 14.98 Expenditures Dept 101.000-Township Board 702.000 PER DIEM 6,000.00 6,000.00 1,920.00 520.00 0.00 4,080.00 32.00 703.000 ELECTED OFFICIALS SALARIES 24,000.00 24,000.00 8,000.00 2,000.00 0.00 16,000.00 33.33 706.000 PART-TIME EMPLOYEE SALARIES 3,600.00 3,600.00 100.00 100.00 0.00 3,500.00 2.78 715.000 TOWNSHIP FICA 2,570.00 2,570.00 773.91 200.45 0.00 1,796.09 30.11 720.000 RETIREMENT 3,360.00 3,360.00 1,112.00 569.00 0.00 2,248.00 33.10 726.000 SUPPLIES & SMALL EQUIPMENT 250.00 250.00 10.75 0.00 0.00 239.25 4.30 801.500 ECONOMIC DEVELOPMENT CONSULTAN 18,000.00 18,000.00 0.00 0.00 0.00 18,000.00 0.00 826.000 LEGAL FEES 34,000.00 34,000.00 19,891.60 9,957.42 0.00 14,108.40 58.50 864.000 WORKSHOPS/SEMINARS 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 900.000 LEGAL NOTICES/ADVERTISING 3,500.00 3,500.00 610.00 205.00 0.00 2,890.00 17.43 958.000 DUES/SUBSCRIP/RECERTIFICATION 10,500.00 10,500.00 8,160.14 665.79 0.00 2,339.86 77.72 962.000 SUNDRY 1,000.00 1,000.00 19.98 19.98 0.00 980.02 2.00 Total Dept 101.000-Township Board 107,780.00 107,780.00 40,598.38 14,237.64 0.00 67,181.62 37.67 Dept 171.000-Township Supervisor 703.000 ELECTED OFFICIALS SALARIES 58,000.00 58,000.00 17,846.16 4,461.54 0.00 40,153.84 30.77 715.000 TOWNSHIP FICA 4,437.00 4,437.00 1,338.45 335.78 0.00 3,098.55 30.17 719.000 LONG/SHORT TERM DISABILITY 817.00 817.00 288.84 70.99 0.00 528.16 35.35 720.000 RETIREMENT 5,800.00 5,800.00 1,784.64 669.24 0.00 4,015.36 30.77 721.000 LIFE INSURANCE 163.00 163.00 52.60 13.15 0.00 110.40 32.27 722.000 HEALTH/DENTAL/VISION INSURANCE 18,437.00 18,437.00 6,109.63 1,513.21 0.00 12,327.37 33.14 726.000 SUPPLIES & SMALL EQUIPMENT 1,200.00 1,200.00 0.00 0.00 0.00 1,200.00 0.00 853.000 PHONE/COMM/INTERNET 600.00 600.00 200.00 50.00 0.00 400.00 33.33 864.000 WORKSHOPS/SEMINARS 500.00 500.00 0.00 0.00 0.00 500.00 0.00 962.000 SUNDRY 250.00 250.00 0.00 0.00 0.00 250.00 0.00 Page 2 of 25 7 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Total Dept 171.000-Township Supervisor 90,204.00 90,204.00 27,620.32 7,113.91 0.00 62,583.68 30.62 Dept 191.000-Elections 705.000 FULL-TIME EMPLOYEE SALARIES 20,688.00 20,688.00 0.00 0.00 0.00 20,688.00 0.00 707.000 TEMPORARY EMPLOYEES 25,000.00 25,000.00 0.00 0.00 0.00 25,000.00 0.00 709.000 OVERTIME 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.00 715.000 TOWNSHIP FICA 2,603.00 2,603.00 0.00 0.00 0.00 2,603.00 0.00 719.000 LONG/SHORT TERM DISABILITY 304.00 304.00 101.97 25.31 0.00 202.03 33.54 720.000 RETIREMENT 2,069.00 2,069.00 0.00 0.00 0.00 2,069.00 0.00 721.000 LIFE INSURANCE 29.00 29.00 9.48 2.37 0.00 19.52 32.69 722.000 HEALTH/DENTAL/VISION INSURANCE 10,140.00 10,140.00 3,597.97 899.50 0.00 6,542.03 35.48 726.000 SUPPLIES & SMALL EQUIPMENT 5,000.00 5,000.00 13.90 0.00 0.00 4,986.10 0.28 900.000 LEGAL NOTICES/ADVERTISING 500.00 500.00 0.00 0.00 0.00 500.00 0.00 933.000 EQUIPMENT MAINT/REPAIR 2,000.00 2,000.00 1,225.21 0.00 0.00 774.79 61.26 962.000 SUNDRY 4,000.00 4,000.00 0.00 0.00 0.00 4,000.00 0.00 980.500 RESERVE FOR EQUIPMENT PURCHASE 4,000.00 4,000.00 4,000.00 0.00 0.00 0.00 100.00 Total Dept 191.000-Elections 77,833.00 77,833.00 8,948.53 927.18 0.00 68,884.47 11.50 Dept 201.000-ACCOUNTING 705.000 FULL-TIME EMPLOYEE SALARIES 154,150.00 154,150.00 46,531.29 11,820.32 0.00 107,618.71 30.19 709.000 OVERTIME 500.00 500.00 0.00 0.00 0.00 500.00 0.00 710.000 PAY IN LIEU OF MEDICAL INS 6,000.00 6,000.00 2,000.00 500.00 0.00 4,000.00 33.33 715.000 TOWNSHIP FICA 12,290.00 12,290.00 3,643.25 970.73 0.00 8,646.75 29.64 719.000 LONG/SHORT TERM DISABILITY 2,219.00 2,219.00 746.06 185.12 0.00 1,472.94 33.62 720.000 RETIREMENT 15,465.00 15,465.00 4,653.16 1,773.06 0.00 10,811.84 30.09 721.000 LIFE INSURANCE 344.00 344.00 111.24 27.81 0.00 232.76 32.34 721.500 TUITION REIMBURSEMENT 6,000.00 6,000.00 3,459.53 1,587.92 0.00 2,540.47 57.66 722.000 HEALTH/DENTAL/VISION INSURANCE 18,437.00 18,437.00 6,109.63 1,513.21 0.00 12,327.37 33.14 726.000 SUPPLIES & SMALL EQUIPMENT 2,000.00 2,000.00 252.48 31.96 163.88 1,583.64 20.82 729.000 SOFTWARE MAINTENANCE 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 0.00 861.000 MILEAGE 400.00 400.00 323.46 271.48 0.00 76.54 80.87 864.000 WORKSHOPS/SEMINARS 2,500.00 2,500.00 325.00 0.00 233.85 1,941.15 22.35 958.000 DUES/SUBSCRIP/RECERTIFICATION 1,000.00 1,000.00 105.00 0.00 0.00 895.00 10.50 962.000 SUNDRY 500.00 500.00 0.00 0.00 0.00 500.00 0.00 Page 3 of 25 8 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 3,000.00 3,000.00 0.00 0.00 0.00 3,000.00 0.00 980.600 RESERVE FOR SOFTWARE REPLACEMEN 10,000.00 10,000.00 10,000.00 0.00 0.00 0.00 100.00 Total Dept 201.000-ACCOUNTING 239,805.00 239,805.00 78,260.10 18,681.61 397.73 161,147.17 32.80 Dept 209.000-Assessing 705.000 FULL-TIME EMPLOYEE SALARIES 214,508.00 214,508.00 66,038.39 16,500.88 0.00 148,469.61 30.79 706.000 PART-TIME EMPLOYEE SALARIES 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 0.00 709.000 OVERTIME 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.00 710.000 PAY IN LIEU OF MEDICAL INS 3,000.00 3,000.00 1,000.00 250.00 0.00 2,000.00 33.33 715.000 TOWNSHIP FICA 17,519.00 17,519.00 5,026.56 1,258.97 0.00 12,492.44 28.69 719.000 LONG/SHORT TERM DISABILITY 3,090.00 3,090.00 1,031.51 256.31 0.00 2,058.49 33.38 720.000 RETIREMENT 21,601.00 21,601.00 6,603.81 2,475.12 0.00 14,997.19 30.57 721.000 LIFE INSURANCE 889.00 889.00 298.36 74.59 0.00 590.64 33.56 722.000 HEALTH/DENTAL/VISION INSURANCE 47,365.00 47,365.00 15,645.91 3,886.93 0.00 31,719.09 33.03 726.000 SUPPLIES & SMALL EQUIPMENT 1,500.00 1,500.00 79.13 69.13 11.99 1,408.88 6.07 729.000 SOFTWARE MAINTENANCE 3,500.00 3,500.00 3,315.00 0.00 0.00 185.00 94.71 751.000 VEHICLE FUEL 800.00 800.00 351.80 150.87 0.00 448.20 43.98 823.100 ASSESSMENT ROLL PREP 6,000.00 6,000.00 0.00 0.00 0.00 6,000.00 0.00 853.000 PHONE/COMM/INTERNET 300.00 300.00 80.00 20.00 0.00 220.00 26.67 861.000 MILEAGE 200.00 200.00 0.00 0.00 0.00 200.00 0.00 864.000 WORKSHOPS/SEMINARS 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 0.00 933.000 EQUIPMENT MAINT/REPAIR 0.00 0.00 495.00 0.00 0.00 (495.00) 100.00 939.000 VEHICLE MAINTENANCE 1,000.00 1,000.00 396.99 0.00 0.00 603.01 39.70 958.000 DUES/SUBSCRIP/RECERTIFICATION 1,200.00 1,200.00 75.00 0.00 0.00 1,125.00 6.25 962.000 SUNDRY 0.00 0.00 85.00 0.00 0.00 (85.00) 100.00 975.200 RECORD RETENTION PROJECT 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 0.00 980.500 RESERVE FOR EQUIPMENT PURCHASE 6,500.00 6,500.00 6,500.00 0.00 0.00 0.00 100.00 981.500 RESERVE FOR VEHICLE PURCHASE 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 100.00 Total Dept 209.000-Assessing 357,972.00 357,972.00 112,022.46 24,942.80 11.99 245,937.55 31.30 Dept 215.000-CLERK'S OFFICE 703.000 ELECTED OFFICIALS SALARIES 58,000.00 58,000.00 17,846.16 4,461.54 0.00 40,153.84 30.77 705.000 FULL-TIME EMPLOYEE SALARIES 66,090.00 66,090.00 26,567.44 6,588.02 0.00 39,522.56 40.20 705.500 LEAVE TIME PAYOUT 933.00 933.00 0.00 0.00 0.00 933.00 0.00 Page 4 of 25 9 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 709.000 OVERTIME 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.00 710.000 PAY IN LIEU OF MEDICAL INS 3,000.00 3,000.00 1,000.00 250.00 0.00 2,000.00 33.33 715.000 TOWNSHIP FICA 9,909.00 9,909.00 3,447.86 859.33 0.00 6,461.14 34.80 719.000 LONG/SHORT TERM DISABILITY 1,788.00 1,788.00 614.68 151.87 0.00 1,173.32 34.38 720.000 RETIREMENT 12,652.00 12,652.00 3,061.19 1,148.31 0.00 9,590.81 24.20 721.000 LIFE INSURANCE 584.00 584.00 219.56 54.89 0.00 364.44 37.60 721.500 TUITION REIMBURSEMENT 6,000.00 6,000.00 521.80 0.00 0.00 5,478.20 8.70 722.000 HEALTH/DENTAL/VISION INSURANCE 7,375.00 7,375.00 2,509.42 615.47 0.00 4,865.58 34.03 726.000 SUPPLIES & SMALL EQUIPMENT 2,500.00 2,500.00 1,420.33 134.68 (486.16) 1,565.83 37.37 853.000 PHONE/COMM/INTERNET 600.00 600.00 200.00 50.00 0.00 400.00 33.33 861.000 MILEAGE 200.00 200.00 0.00 0.00 0.00 200.00 0.00 864.000 WORKSHOPS/SEMINARS 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.00 933.000 EQUIPMENT MAINT/REPAIR 200.00 200.00 0.00 0.00 0.00 200.00 0.00 958.000 DUES/SUBSCRIP/RECERTIFICATION 400.00 400.00 0.00 0.00 0.00 400.00 0.00 962.000 SUNDRY 700.00 700.00 56.29 0.00 0.00 643.71 8.04 Total Dept 215.000-CLERK'S OFFICE 173,931.00 173,931.00 57,464.73 14,314.11 (486.16) 116,952.43 32.76 Dept 245.000-TECHNICAL/UTILITIES SERVICES 705.000 FULL-TIME EMPLOYEE SALARIES 117,218.00 117,218.00 35,876.60 8,963.12 0.00 81,341.40 30.61 705.500 LEAVE TIME PAYOUT 1,694.00 1,694.00 1,707.20 0.00 0.00 (13.20) 100.78 709.000 OVERTIME 250.00 250.00 0.00 0.00 0.00 250.00 0.00 715.000 TOWNSHIP FICA 9,116.00 9,116.00 2,776.97 662.85 0.00 6,339.03 30.46 719.000 LONG/SHORT TERM DISABILITY 1,698.00 1,698.00 561.97 139.87 0.00 1,136.03 33.10 720.000 RETIREMENT 11,916.00 11,916.00 3,318.86 1,108.44 0.00 8,597.14 27.85 721.000 LIFE INSURANCE 210.00 210.00 68.12 17.03 0.00 141.88 32.44 722.000 HEALTH/DENTAL/VISION INSURANCE 32,758.00 32,758.00 10,221.95 2,368.21 0.00 22,536.05 31.20 726.000 SUPPLIES & SMALL EQUIPMENT 1,500.00 1,500.00 208.48 115.94 0.00 1,291.52 13.90 729.000 SOFTWARE MAINTENANCE 1,500.00 1,500.00 126.00 0.00 0.00 1,374.00 8.40 861.000 MILEAGE 100.00 100.00 0.00 0.00 0.00 100.00 0.00 864.000 WORKSHOPS/SEMINARS 500.00 500.00 0.00 0.00 0.00 500.00 0.00 962.000 SUNDRY 100.00 100.00 0.00 0.00 0.00 100.00 0.00 965.100 CONTRACTED SUPPORT 6,000.00 6,000.00 2,453.97 0.00 0.00 3,546.03 40.90 980.500 RESERVE FOR EQUIPMENT PURCHASE 3,000.00 3,000.00 3,000.00 0.00 0.00 0.00 100.00 Total Dept 245.000-TECHNICAL/UTILITIES SERVICES 187,560.00 187,560.00 60,320.12 13,375.46 0.00 127,239.88 32.16 Page 5 of 25 10 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Dept 247.000-Board of Review 702.000 PER DIEM 1,700.00 1,700.00 200.00 0.00 0.00 1,500.00 11.76 715.000 TOWNSHIP FICA 130.00 130.00 15.31 0.00 0.00 114.69 11.78 900.000 LEGAL NOTICES/ADVERTISING 300.00 300.00 120.00 0.00 0.00 180.00 40.00 962.000 SUNDRY 200.00 200.00 0.00 0.00 0.00 200.00 0.00 Total Dept 247.000-Board of Review 2,330.00 2,330.00 335.31 0.00 0.00 1,994.69 14.39 Dept 253.000-Treasurer 703.000 ELECTED OFFICIALS SALARIES 29,500.00 29,500.00 8,923.12 2,230.78 0.00 20,576.88 30.25 705.000 FULL-TIME EMPLOYEE SALARIES 51,184.00 51,184.00 15,699.78 3,937.20 0.00 35,484.22 30.67 706.000 PART-TIME EMPLOYEE SALARIES 41,938.00 41,938.00 11,479.51 2,406.60 0.00 30,458.49 27.37 709.000 OVERTIME 300.00 300.00 0.00 0.00 0.00 300.00 0.00 710.000 PAY IN LIEU OF MEDICAL INS 3,000.00 3,000.00 1,000.00 250.00 0.00 2,000.00 33.33 715.000 TOWNSHIP FICA 9,633.00 9,633.00 2,889.29 666.71 0.00 6,743.71 29.99 719.000 LONG/SHORT TERM DISABILITY 752.00 752.00 252.63 62.69 0.00 499.37 33.59 720.000 RETIREMENT 8,068.00 8,068.00 2,462.30 925.20 0.00 5,605.70 30.52 721.000 LIFE INSURANCE 37.00 37.00 11.92 2.98 0.00 25.08 32.22 722.000 HEALTH/DENTAL/VISION INSURANCE 18,437.00 18,437.00 6,109.63 1,513.21 0.00 12,327.37 33.14 726.000 SUPPLIES & SMALL EQUIPMENT 2,800.00 2,800.00 24.80 24.80 193.97 2,581.23 7.81 729.000 SOFTWARE MAINTENANCE 4,500.00 4,500.00 105.00 0.00 0.00 4,395.00 2.33 730.000 POSTAGE 8,500.00 8,500.00 4,166.26 0.00 0.00 4,333.74 49.01 823.000 TAX ROLL PREP/TAX BILL PREP 7,000.00 7,000.00 5.00 0.00 0.00 6,995.00 0.07 826.000 LEGAL FEES 2,000.00 2,000.00 63.18 0.00 0.00 1,936.82 3.16 853.000 PHONE/COMM/INTERNET 600.00 600.00 200.00 50.00 0.00 400.00 33.33 861.000 MILEAGE 400.00 400.00 0.00 0.00 0.00 400.00 0.00 864.000 WORKSHOPS/SEMINARS 2,000.00 2,000.00 325.00 0.00 233.85 1,441.15 27.94 933.000 EQUIPMENT MAINT/REPAIR 200.00 200.00 0.00 0.00 0.00 200.00 0.00 958.000 DUES/SUBSCRIP/RECERTIFICATION 300.00 300.00 0.00 0.00 0.00 300.00 0.00 962.000 SUNDRY 250.00 250.00 12.00 0.00 0.00 238.00 4.80 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 Total Dept 253.000-Treasurer 192,399.00 192,399.00 53,729.42 12,070.17 427.82 138,241.76 28.15 Dept 258.000-COMPUTER/CABLE Page 6 of 25 11 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 706.000 PART-TIME EMPLOYEE SALARIES 1,300.00 1,300.00 271.92 101.97 0.00 1,028.08 20.92 715.000 TOWNSHIP FICA 100.00 100.00 20.83 7.81 0.00 79.17 20.83 726.000 SUPPLIES & SMALL EQUIPMENT 5,000.00 5,000.00 2,009.38 200.00 (422.56) 3,413.18 31.74 729.000 SOFTWARE MAINTENANCE 11,000.00 11,000.00 4,983.87 82.99 0.00 6,016.13 45.31 821.000 ENG/CONSULTANT/PROFESS FEES 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.00 853.000 PHONE/COMM/INTERNET 1,800.00 1,800.00 749.95 299.98 0.00 1,050.05 41.66 933.000 EQUIPMENT MAINT/REPAIR 750.00 750.00 97.46 97.46 0.00 652.54 12.99 962.000 SUNDRY 200.00 200.00 0.00 0.00 0.00 200.00 0.00 965.000 TRAINING 1,500.00 1,500.00 154.79 37.50 37.50 1,307.71 12.82 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 35,000.00 35,000.00 25,609.58 23,217.00 0.00 9,390.42 73.17 983.600 RESERVE FOR CABLE TV EQUIP PURCHA 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 100.00 Total Dept 258.000-COMPUTER/CABLE 63,150.00 63,150.00 38,897.78 24,044.71 (385.06) 24,637.28 60.99 Dept 265.000-Township Buildings 705.000 FULL-TIME EMPLOYEE SALARIES 40,560.00 40,560.00 12,553.13 3,120.00 0.00 28,006.87 30.95 706.000 PART-TIME EMPLOYEE SALARIES 80,976.00 80,976.00 36,827.89 8,863.45 0.00 44,148.11 45.48 709.000 OVERTIME 2,700.00 2,700.00 240.04 0.00 0.00 2,459.96 8.89 715.000 TOWNSHIP FICA 9,504.00 9,504.00 3,792.85 916.31 0.00 5,711.15 39.91 719.000 LONG/SHORT TERM DISABILITY 543.00 543.00 204.35 49.66 0.00 338.65 37.63 720.000 RETIREMENT 4,326.00 4,326.00 1,271.40 468.00 0.00 3,054.60 29.39 721.000 LIFE INSURANCE 371.00 371.00 120.00 30.00 0.00 251.00 32.35 722.000 HEALTH/DENTAL/VISION INSURANCE 6,237.00 6,237.00 2,015.74 500.28 0.00 4,221.26 32.32 726.000 SUPPLIES & SMALL EQUIPMENT 4,000.00 4,000.00 782.14 213.01 870.28 2,347.58 41.31 751.000 VEHICLE FUEL 4,000.00 4,000.00 1,253.31 394.27 0.00 2,746.69 31.33 758.000 UNIFORMS/ACCESSORIES 1,800.00 1,800.00 681.87 189.40 1,118.13 0.00 100.00 801.000 CONTRACTUAL SERVICES 900.00 900.00 273.00 112.00 0.00 627.00 30.33 813.000 TRASH DISPOSAL 800.00 800.00 273.39 69.16 0.00 526.61 34.17 822.000 PERMIT FEES 350.00 350.00 0.00 0.00 0.00 350.00 0.00 853.000 PHONE/COMM/INTERNET 420.00 420.00 140.00 35.00 0.00 280.00 33.33 864.000 WORKSHOPS/SEMINARS 500.00 500.00 0.00 0.00 0.00 500.00 0.00 921.000 ELECTRIC 21,000.00 21,000.00 5,965.24 1,879.85 0.00 15,034.76 28.41 922.000 SEWER USAGE 4,310.00 4,310.00 1,090.80 1,090.80 0.00 3,219.20 25.31 923.000 NATURAL GAS/HEAT 4,000.00 4,000.00 90.97 31.80 0.00 3,909.03 2.27 923.500 DIESEL FUEL 1,500.00 1,500.00 1,344.63 (664.38) 0.00 155.37 89.64 Page 7 of 25 12 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 931.000 MAINTENANCE LIGHTING 1,500.00 1,500.00 0.00 0.00 0.00 1,500.00 0.00 932.000 MAINTENANCE TWP HALL 18,000.00 18,000.00 4,605.79 2,299.89 2,550.04 10,844.17 39.75 932.004 MAINTENANCE DPW GARAGE/OLD PAC 1,500.00 1,500.00 55.00 0.00 0.00 1,445.00 3.67 932.008 MAINTENANCE LIBRARY 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 932.014 RESERVE FOR TWP BLDGS 30,000.00 30,000.00 30,000.00 0.00 0.00 0.00 100.00 932.020 MAINTENANCE - FERTILIZER 1,500.00 1,500.00 575.00 575.00 0.00 925.00 38.33 933.000 EQUIPMENT MAINT/REPAIR 2,500.00 2,500.00 2,033.16 380.67 791.48 (324.64) 112.99 939.000 VEHICLE MAINTENANCE 3,000.00 3,000.00 136.96 0.00 0.00 2,863.04 4.57 962.000 SUNDRY 500.00 500.00 55.00 0.00 246.00 199.00 60.20 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 15,000.00 15,000.00 10,745.77 0.00 4,490.00 (235.77) 101.57 980.500 RESERVE FOR EQUIPMENT PURCHASE 30,000.00 30,000.00 30,000.00 0.00 0.00 0.00 100.00 981.500 RESERVE FOR VEHICLE PURCHASE 5,000.00 5,000.00 5,000.00 0.00 0.00 0.00 100.00 998.590 Transfer Out - Enterprise Fund 0.00 0.00 109.20 54.60 0.00 (109.20) 100.00 999.208 TRANSFER OUT PARKS 52,000.00 52,000.00 17,333.32 4,333.33 0.00 34,666.68 33.33 Total Dept 265.000-Township Buildings 350,297.00 350,297.00 169,569.95 24,942.10 10,065.93 170,661.12 51.28 Dept 276.000-CEMETERY 702.000 PER DIEM 780.00 780.00 130.00 0.00 0.00 650.00 16.67 706.000 PART-TIME EMPLOYEE SALARIES 26,185.00 26,185.00 9,615.96 2,245.48 0.00 16,569.04 36.72 715.000 TOWNSHIP FICA 2,063.00 2,063.00 745.57 171.78 0.00 1,317.43 36.14 726.000 SUPPLIES & SMALL EQUIPMENT 500.00 500.00 26.66 26.66 8.98 464.36 7.13 751.000 VEHICLE FUEL 250.00 250.00 96.77 0.00 0.00 153.23 38.71 861.000 MILEAGE 100.00 100.00 0.00 0.00 0.00 100.00 0.00 933.000 EQUIPMENT MAINT/REPAIR 200.00 200.00 27.90 0.00 0.00 172.10 13.95 939.000 VEHICLE MAINTENANCE 500.00 500.00 0.00 0.00 0.00 500.00 0.00 960.000 MAUSOLEUM MARKETING EXPENSE 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 0.00 962.000 SUNDRY 500.00 500.00 1,800.00 700.00 0.00 (1,300.00) 360.00 972.000 NORTH HAMBURG CEMETERY DEVELOP 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 0.00 991.000 DEBT SERVICE - PRINCIPAL 14,599.00 14,599.00 0.00 0.00 0.00 14,599.00 0.00 995.000 INTEREST EXPENSE 7,308.00 7,308.00 0.00 0.00 0.00 7,308.00 0.00 Total Dept 276.000-CEMETERY 64,985.00 64,985.00 12,442.86 3,143.92 8.98 52,533.16 19.16 Dept 299.000-Other Expenses 708.000 PORTAGE/BASE LAKES GROSS WAGES 1,000.00 1,000.00 100.00 0.00 0.00 900.00 10.00 Page 8 of 25 13 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 715.000 TOWNSHIP FICA 77.00 77.00 7.65 0.00 0.00 69.35 9.94 717.000 WORKERS' COMPENSATION 10,015.00 10,015.00 7,318.07 0.00 0.00 2,696.93 73.07 722.500 HEALTH CARE REIMBURSEMENT 25,000.00 25,000.00 3,933.70 619.45 0.00 21,066.30 15.73 724.000 UNEMPLOYMENT COMPENSATION 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 725.000 LIABILITY/CASUALTY INSURANCE 30,000.00 30,000.00 23,671.14 0.00 0.00 6,328.86 78.90 726.000 SUPPLIES & SMALL EQUIPMENT 12,000.00 12,000.00 3,959.68 565.26 127.85 7,912.47 34.06 730.000 POSTAGE 25,000.00 25,000.00 5,117.15 (72.36) 0.00 19,882.85 20.47 734.000 ADDRESS SIGNS 200.00 200.00 150.00 0.00 0.00 50.00 75.00 806.000 FOIA EXPENSES 200.00 200.00 23.13 0.00 0.00 176.87 11.57 808.100 MISC MEDICAL EXPENSES 500.00 500.00 0.00 0.00 0.00 500.00 0.00 820.000 AUDIT 41,715.00 41,715.00 36,750.00 28,250.00 0.00 4,965.00 88.10 821.000 ENG/CONSULTANT/PROFESS FEES 3,500.00 3,500.00 0.00 0.00 0.00 3,500.00 0.00 853.000 PHONE/COMM/INTERNET 4,000.00 4,000.00 789.24 197.56 0.00 3,210.76 19.73 901.000 BAD DEBT EXPENSE 2,000.00 2,000.00 4,409.75 0.00 0.00 (2,409.75) 220.49 933.000 EQUIPMENT MAINT/REPAIR 3,800.00 3,800.00 2,185.32 0.00 0.00 1,614.68 57.51 956.000 PAYROLL PROCESSING 8,000.00 8,000.00 1,318.53 435.76 0.00 6,681.47 16.48 958.000 DUES/SUBSCRIP/RECERTIFICATION 200.00 200.00 168.02 0.00 0.00 31.98 84.01 962.000 SUNDRY 3,200.00 3,200.00 432.98 0.00 0.00 2,767.02 13.53 975.000 SPECIAL PROJECTS 48,000.00 48,000.00 29,385.72 14,408.43 0.00 18,614.28 61.22 975.200 RECORD RETENTION PROJECT 0.00 0.00 1,111.00 0.00 0.00 (1,111.00) 100.00 998.591 TRANSFER OUT WATER FUND 115,500.00 115,500.00 90,250.00 0.00 0.00 25,250.00 78.14 999.206 TRANSFER OUT FIRE DEPT 52,000.00 52,000.00 52,000.00 0.00 0.00 0.00 100.00 999.302 TRANSFER OUT FIRE BOND 0.00 0.00 32,093.75 500.00 0.00 (32,093.75) 100.00 Total Dept 299.000-Other Expenses 386,907.00 386,907.00 295,174.83 44,904.10 127.85 91,604.32 76.32 Dept 345.000-Public Safety (Police & Fire) 702.000 PER DIEM 1,500.00 1,500.00 130.00 65.00 0.00 1,370.00 8.67 715.000 TOWNSHIP FICA 115.00 115.00 9.94 4.97 0.00 105.06 8.64 999.207 TRANSFER OUT POLICE OPERATIONS 400,000.00 400,000.00 133,333.32 33,333.33 0.00 266,666.68 33.33 Total Dept 345.000-Public Safety (Police & Fire) 401,615.00 401,615.00 133,473.26 33,403.30 0.00 268,141.74 33.23 Dept 400.000-Planning Commission 702.000 PER DIEM 4,960.00 4,960.00 405.00 405.00 0.00 4,555.00 8.17 706.000 PART-TIME EMPLOYEE SALARIES 1,200.00 1,200.00 100.00 100.00 0.00 1,100.00 8.33 Page 9 of 25 14 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 715.000 TOWNSHIP FICA 471.00 471.00 30.96 38.62 0.00 440.04 6.57 726.000 SUPPLIES & SMALL EQUIPMENT 150.00 150.00 0.00 0.00 0.00 150.00 0.00 821.000 ENG/CONSULTANT/PROFESS FEES 11,000.00 11,000.00 2,835.00 1,830.00 0.00 8,165.00 25.77 864.000 WORKSHOPS/SEMINARS 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 900.000 LEGAL NOTICES/ADVERTISING 500.00 500.00 0.00 0.00 0.00 500.00 0.00 958.000 DUES/SUBSCRIP/RECERTIFICATION 800.00 800.00 800.00 175.00 0.00 0.00 100.00 962.000 SUNDRY 100.00 100.00 0.00 0.00 0.00 100.00 0.00 Total Dept 400.000-Planning Commission 20,181.00 20,181.00 4,170.96 2,548.62 0.00 16,010.04 20.67 Dept 410.000-Zoning 705.000 FULL-TIME EMPLOYEE SALARIES 74,625.00 74,625.00 22,673.53 6,097.11 0.00 51,951.47 30.38 706.000 PART-TIME EMPLOYEE SALARIES 6,240.00 6,240.00 0.00 0.00 0.00 6,240.00 0.00 715.000 TOWNSHIP FICA 6,186.00 6,186.00 1,688.90 454.85 0.00 4,497.10 27.30 719.000 LONG/SHORT TERM DISABILITY 1,115.00 1,115.00 365.55 91.30 0.00 749.45 32.78 720.000 RETIREMENT 7,462.00 7,462.00 2,105.50 787.97 0.00 5,356.50 28.22 721.000 LIFE INSURANCE 121.00 121.00 39.32 9.83 0.00 81.68 32.50 722.000 HEALTH/DENTAL/VISION INSURANCE 23,046.00 23,046.00 7,645.97 1,876.77 0.00 15,400.03 33.18 726.000 SUPPLIES & SMALL EQUIPMENT 700.00 700.00 0.00 0.00 43.26 656.74 6.18 736.000 STORM WATER DISCHARGE 750.00 750.00 0.00 0.00 0.00 750.00 0.00 751.000 VEHICLE FUEL 1,300.00 1,300.00 381.51 133.74 0.00 918.49 29.35 821.000 ENG/CONSULTANT/PROFESS FEES 750.00 750.00 0.00 0.00 0.00 750.00 0.00 853.000 PHONE/COMM/INTERNET 300.00 300.00 80.00 20.00 0.00 220.00 26.67 861.000 MILEAGE 100.00 100.00 0.00 0.00 0.00 100.00 0.00 864.000 WORKSHOPS/SEMINARS 500.00 500.00 0.00 0.00 0.00 500.00 0.00 939.000 VEHICLE MAINTENANCE 500.00 500.00 24.95 0.00 0.00 475.05 4.99 958.000 DUES/SUBSCRIP/RECERTIFICATION 250.00 250.00 215.00 215.00 0.00 35.00 86.00 962.000 SUNDRY 250.00 250.00 0.00 0.00 0.00 250.00 0.00 981.500 RESERVE FOR VEHICLE PURCHASE 3,000.00 3,000.00 3,000.00 0.00 0.00 0.00 100.00 Total Dept 410.000-Zoning 127,195.00 127,195.00 38,220.23 9,686.57 43.26 88,931.51 30.08 Dept 412.000-Zoning Board of Appeals 702.000 PER DIEM 1,000.00 1,000.00 410.00 0.00 0.00 590.00 41.00 706.000 PART-TIME EMPLOYEE SALARIES 600.00 600.00 200.00 0.00 0.00 400.00 33.33 715.000 TOWNSHIP FICA 122.00 122.00 46.66 0.00 0.00 75.34 38.25 Page 10 of 25 15 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund 206 - Fire Fund Revenues Dept 000.000 402.000 CURRENT PROPERTY TAX 897,809.00 897,809.00 0.00 0.00 0.00 897,809.00 0.00 422.000 CHARGE BACKS/MTT/BOARD OF REVIEW 0.00 0.00 (65.45) (65.45) 0.00 65.45 100.00 664.000 INTEREST REVENUE 300.00 300.00 0.00 0.00 0.00 300.00 0.00 699.101 TRANSFER IN 101-OPERATIONS 52,000.00 52,000.00 52,000.00 0.00 0.00 0.00 100.00 699.999 APPROPRIATION FROM SURPLUS 0.00 0.00 0.00 0.00 (505.30) 505.30 0.00 Total Dept 000.000 950,109.00 950,109.00 51,934.55 (65.45) (505.30) 898,679.75 5.41 TOTAL Revenues 950,109.00 950,109.00 51,934.55 (65.45) (505.30) 898,679.75 5.41 Expenditures Dept 000.000 705.000 FULL-TIME EMPLOYEE SALARIES 242,489.00 242,489.00 64,782.75 16,748.96 0.00 177,706.25 26.72 705.500 LEAVE TIME PAYOUT 828.00 828.00 828.00 0.00 0.00 0.00 100.00 707.500 PAID ON CALL FIRE 240,000.00 240,000.00 76,937.17 23,392.04 0.00 163,062.83 32.06 710.000 PAY IN LIEU OF MEDICAL INS 6,000.00 6,000.00 2,000.00 500.00 0.00 4,000.00 33.33 715.000 TOWNSHIP FICA 37,815.00 37,815.00 11,335.21 3,373.67 0.00 26,479.79 29.98 717.000 WORKERS' COMPENSATION 17,172.00 17,172.00 11,327.30 0.00 0.00 5,844.70 65.96 719.000 LONG/SHORT TERM DISABILITY 7,670.00 7,670.00 5,324.56 4,539.41 0.00 2,345.44 69.42 720.000 RETIREMENT 24,332.00 24,332.00 6,561.09 2,485.03 0.00 17,770.91 26.96 721.000 LIFE INSURANCE 228.00 228.00 75.68 18.92 0.00 152.32 33.19 722.000 HEALTH/DENTAL/VISION INSURANCE 24,674.00 24,674.00 8,125.37 2,013.49 0.00 16,548.63 32.93 725.000 LIABILITY/CASUALTY INSURANCE 46,665.00 46,665.00 41,579.16 0.00 0.00 5,085.84 89.10 726.000 SUPPLIES & SMALL EQUIPMENT 9,250.00 9,250.00 678.77 291.50 3,868.96 4,702.27 49.16 727.000 MEDICAL AND SCENE SUPPLIES 4,000.00 4,000.00 1,080.51 524.15 200.00 2,719.49 32.01 737.000 FIRE FIGHTERS INCENTIVIZATION 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 0.00 751.000 VEHICLE FUEL 26,000.00 26,000.00 7,497.93 2,254.30 15,898.10 2,603.97 89.98 758.000 UNIFORMS/ACCESSORIES 4,500.00 4,500.00 1,260.95 13.95 129.67 3,109.38 30.90 759.000 TURN OUT GEAR 18,000.00 18,000.00 11,985.39 0.00 2,720.00 3,294.61 81.70 Page 12 of 25 17 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 801.000 CONTRACTUAL SERVICES 3,500.00 3,500.00 747.50 0.00 0.00 2,752.50 21.36 808.000 EMPLOYEE PHYSICALS/VACCINATION 4,000.00 4,000.00 102.00 32.00 3,930.00 (32.00) 100.80 813.000 TRASH DISPOSAL 1,200.00 1,200.00 426.42 125.37 0.00 773.58 35.54 826.000 LEGAL FEES 1,000.00 1,000.00 21.06 0.00 0.00 978.94 2.11 853.000 PHONE/COMM/INTERNET 7,500.00 7,500.00 2,779.53 728.64 0.00 4,720.47 37.06 870.000 HAZMAT YEARLY DUES 3,700.00 3,700.00 3,500.00 0.00 0.00 200.00 94.59 899.000 WATER USAGE 1,500.00 1,500.00 466.40 466.40 0.00 1,033.60 31.09 900.000 LEGAL NOTICES/ADVERTISING 500.00 500.00 0.00 0.00 0.00 500.00 0.00 921.000 ELECTRIC 40,000.00 40,000.00 8,831.10 2,929.60 0.00 31,168.90 22.08 922.000 SEWER USAGE 2,400.00 2,400.00 606.00 606.00 0.00 1,794.00 25.25 932.003 MAINTENANCE FIRE HALL 14,000.00 14,000.00 3,400.69 1,158.90 1,202.83 9,396.48 32.88 933.000 EQUIPMENT MAINT/REPAIR 11,000.00 11,000.00 7,387.56 2,180.51 (11.00) 3,623.44 67.06 939.000 VEHICLE MAINTENANCE 30,000.00 30,000.00 3,398.71 1,294.54 25,053.15 1,548.14 94.84 958.000 DUES/SUBSCRIP/RECERTIFICATION 2,000.00 2,000.00 180.00 150.00 0.00 1,820.00 9.00 962.000 SUNDRY 2,500.00 2,500.00 725.89 461.47 (232.02) 2,006.13 19.75 965.000 TRAINING 20,000.00 20,000.00 7,359.81 1,562.49 2,547.72 10,092.47 49.54 966.000 EDUCATIONAL 0.00 0.00 1,230.00 0.00 0.00 (1,230.00) 100.00 966.500 FIRE PREVENTION 3,000.00 3,000.00 20.00 20.00 0.00 2,980.00 0.67 970.760 SCBA 14,000.00 14,000.00 14,000.00 0.00 0.00 0.00 100.00 975.000 SPECIAL PROJECTS 6,000.00 6,000.00 850.00 0.00 0.00 5,150.00 14.17 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 67,000.00 67,000.00 40,513.61 0.00 2,694.29 23,792.10 64.49 998.101 TRANSFER OUT G/F B&G SERVICES 2,600.00 2,600.00 16.33 0.00 0.00 2,583.67 0.63 Total Dept 000.000 949,023.00 949,023.00 347,942.45 67,871.34 58,001.70 543,078.85 42.77 TOTAL Expenditures 949,023.00 949,023.00 347,942.45 67,871.34 58,001.70 543,078.85 42.77 Fund 206: TOTAL REVENUES 950,109.00 950,109.00 51,934.55 (65.45) (505.30) 898,679.75 5.41 TOTAL EXPENDITURES 949,023.00 949,023.00 347,942.45 67,871.34 58,001.70 543,078.85 42.77 NET OF REVENUES & EXPENDITURES 1,086.00 1,086.00 (296,007.90) (67,936.79) (58,507.00) 355,600.90 32,644.10 Page 13 of 25 18 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund 207 - Police Fund Revenues Dept 000.000 402.000 CURRENT PROPERTY TAX 1,346,714.00 1,346,714.00 0.00 0.00 0.00 1,346,714.00 0.00 422.000 CHARGE BACKS/MTT/BOARD OF REVIEW 0.00 0.00 (70.47) (70.47) 0.00 70.47 100.00 452.000 LIQUOR LICENSE FEES 7,000.00 7,000.00 7,548.20 0.00 0.00 (548.20) 107.83 602.000 BREATHALIZER TEST REQUIRED 1,500.00 1,500.00 457.00 0.00 0.00 1,043.00 30.47 603.000 SALVAGE VEHICLE INSPECTION 36,000.00 36,000.00 12,000.00 3,000.00 0.00 24,000.00 33.33 629.000 GUN PERM/FINGERPRINTS/VIN INSP 100.00 100.00 35.00 0.00 0.00 65.00 35.00 636.000 COPIES/MAPS 1,000.00 1,000.00 330.00 0.00 0.00 670.00 33.00 657.000 ORDINANCE FINES 15,000.00 15,000.00 4,943.97 1,545.61 0.00 10,056.03 32.96 664.000 INTEREST REVENUE 300.00 300.00 0.00 0.00 0.00 300.00 0.00 676.000 REIMBURSEMENTS & COST RECOVERY 0.00 0.00 100.00 0.00 0.00 (100.00) 100.00 676.100 OVERTIME REIMB - FEDERAL 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 676.200 OVERTIME REIMB - OTHER 0.00 0.00 460.25 460.25 0.00 (460.25) 100.00 678.000 PA302 TRAINING REIMB 2,500.00 2,500.00 1,477.95 1,477.95 0.00 1,022.05 59.12 692.000 SUNDRY 100.00 100.00 247.50 137.50 0.00 (147.50) 247.50 699.101 TRANSFER IN 101-OPERATIONS 400,000.00 400,000.00 133,333.32 33,333.33 0.00 266,666.68 33.33 699.265 TRANSFER IN 265-OPERATION 100,000.00 100,000.00 0.00 0.00 0.00 100,000.00 0.00 699.999 APPROPRIATION FROM SURPLUS 50,000.00 50,000.00 0.00 0.00 0.00 50,000.00 0.00 Total Dept 000.000 1,961,214.00 1,961,214.00 160,862.72 39,884.17 0.00 1,800,351.28 8.20 TOTAL Revenues 1,961,214.00 1,961,214.00 160,862.72 39,884.17 0.00 1,800,351.28 8.20 Expenditures Dept 000.000 705.000 FULL-TIME EMPLOYEE SALARIES 919,009.00 919,009.00 292,762.37 78,604.52 0.00 626,246.63 31.86 705.500 LEAVE TIME PAYOUT 25,000.00 25,000.00 0.00 0.00 0.00 25,000.00 0.00 705.550 RESERVE FOR RET LEAVE TIME PA 15,000.00 15,000.00 15,000.00 0.00 0.00 0.00 100.00 706.000 PART-TIME EMPLOYEE SALARIES 59,904.00 59,904.00 6,088.00 0.00 0.00 53,816.00 10.16 709.000 OVERTIME 67,000.00 67,000.00 21,943.26 5,208.93 0.00 45,056.74 32.75 Page 14 of 25 19 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 709.500 HOLIDAY PAY 30,000.00 30,000.00 9,703.51 368.28 0.00 20,296.49 32.35 710.000 PAY IN LIEU OF MEDICAL INS 9,000.00 9,000.00 3,000.00 750.00 0.00 6,000.00 33.33 715.000 TOWNSHIP FICA 84,908.00 84,908.00 25,540.99 6,507.28 0.00 59,367.01 30.08 717.000 WORKERS' COMPENSATION 26,301.00 26,301.00 17,289.41 0.00 0.00 9,011.59 65.74 719.000 LONG/SHORT TERM DISABILITY 12,133.00 12,133.00 4,257.14 1,226.23 0.00 7,875.86 35.09 720.000 RETIREMENT 84,622.00 84,622.00 22,927.03 7,311.96 0.00 61,694.97 27.09 721.000 LIFE INSURANCE 555.00 555.00 199.52 49.88 0.00 355.48 35.95 721.500 TUITION REIMBURSEMENT 9,000.00 9,000.00 0.00 0.00 0.00 9,000.00 0.00 722.000 HEALTH/DENTAL/VISION INSURANCE 150,291.00 150,291.00 59,280.55 15,618.33 0.00 91,010.45 39.44 723.000 RETIREE HEALTH INSURANCE 70,000.00 70,000.00 1,366.81 746.90 0.00 68,633.19 1.95 725.000 LIABILITY/CASUALTY INSURANCE 70,000.00 70,000.00 71,436.44 0.00 0.00 (1,436.44) 102.05 726.000 SUPPLIES & SMALL EQUIPMENT 8,000.00 8,000.00 2,985.64 1,070.13 2,177.29 2,837.07 64.54 726.100 AMMUNITION 3,000.00 3,000.00 885.00 885.00 0.00 2,115.00 29.50 729.000 SOFTWARE MAINTENANCE 10,000.00 10,000.00 7,931.29 1,282.99 3,500.00 (1,431.29) 114.31 730.000 POSTAGE 200.00 200.00 58.12 5.12 0.00 141.88 29.06 751.000 VEHICLE FUEL 78,000.00 78,000.00 20,023.28 6,876.05 51,387.68 6,589.04 91.55 758.000 UNIFORMS/ACCESSORIES 15,000.00 15,000.00 6,357.80 2,580.07 4,624.10 4,018.10 73.21 801.000 CONTRACTUAL SERVICES 3,000.00 3,000.00 204.27 69.16 695.73 2,100.00 30.00 826.000 LEGAL FEES 15,000.00 15,000.00 973.56 83.05 0.00 14,026.44 6.49 853.000 PHONE/COMM/INTERNET 9,000.00 9,000.00 2,352.55 621.41 1,945.60 4,701.85 47.76 871.000 LAW ENFORCEMENT INFO NETWORK 4,000.00 4,000.00 794.25 393.50 2,305.75 900.00 77.50 921.000 ELECTRIC 16,000.00 16,000.00 4,536.91 1,486.45 0.00 11,463.09 28.36 922.000 SEWER USAGE 3,500.00 3,500.00 848.40 848.40 0.00 2,651.60 24.24 923.000 NATURAL GAS/HEAT 2,000.00 2,000.00 86.52 35.73 0.00 1,913.48 4.33 923.500 DIESEL FUEL 400.00 400.00 0.00 0.00 0.00 400.00 0.00 932.002 MAINTENANCE POLICE BUILDING 10,000.00 10,000.00 4,142.87 1,857.44 563.92 5,293.21 47.07 932.017 RESERVE FOR BLDG MAINTENANCE 10,000.00 10,000.00 10,000.00 0.00 0.00 0.00 100.00 932.020 MAINTENANCE - FERTILIZER 400.00 400.00 287.50 287.50 0.00 112.50 71.88 933.000 EQUIPMENT MAINT/REPAIR 3,000.00 3,000.00 678.72 231.22 1,052.50 1,268.78 57.71 939.000 VEHICLE MAINTENANCE 34,000.00 34,000.00 7,223.85 3,278.94 25,291.76 1,484.39 95.63 958.000 DUES/SUBSCRIP/RECERTIFICATION 800.00 800.00 0.00 0.00 0.00 800.00 0.00 962.000 SUNDRY 3,000.00 3,000.00 357.61 226.34 240.00 2,402.39 19.92 965.000 TRAINING 10,000.00 10,000.00 3,093.81 334.59 3,696.22 3,209.97 67.90 975.000 SPECIAL PROJECTS 7,000.00 7,000.00 1,527.23 (339.79) 737.76 4,735.01 32.36 Page 15 of 25 20 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 721.000 LIFE INSURANCE 55.00 55.00 17.64 4.41 0.00 37.36 32.07 722.000 HEALTH/DENTAL/VISION INSURANCE 13,828.00 13,828.00 4,575.53 1,147.89 0.00 9,252.47 33.09 725.000 LIABILITY/CASUALTY INSURANCE 2,000.00 2,000.00 1,116.81 0.00 0.00 883.19 55.84 726.000 SUPPLIES & SMALL EQUIPMENT 3,000.00 3,000.00 1,326.91 649.25 71.27 1,601.82 46.61 751.000 VEHICLE FUEL 500.00 500.00 0.00 0.00 0.00 500.00 0.00 813.000 TRASH DISPOSAL 1,200.00 1,200.00 312.72 105.89 0.00 887.28 26.06 821.000 ENG/CONSULTANT/PROFESS FEES 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 826.000 LEGAL FEES 3,000.00 3,000.00 153.36 27.00 0.00 2,846.64 5.11 900.000 LEGAL NOTICES/ADVERTISING 200.00 200.00 0.00 0.00 0.00 200.00 0.00 921.000 ELECTRIC 5,500.00 5,500.00 1,901.60 662.40 0.00 3,598.40 34.57 922.000 SEWER USAGE 500.00 500.00 151.50 151.50 0.00 348.50 30.30 923.000 NATURAL GAS/HEAT 500.00 500.00 0.00 0.00 0.00 500.00 0.00 923.500 DIESEL FUEL 2,000.00 2,000.00 1,192.62 1,192.62 0.00 807.38 59.63 932.005 MAINTENANCE PARK BUILDINGS 10,000.00 10,000.00 1,570.50 521.94 0.00 8,429.50 15.71 932.015 RESERVE FOR PARKS MAINTENANCE 7,500.00 7,500.00 7,500.00 0.00 0.00 0.00 100.00 932.020 MAINTENANCE - FERTILIZER 12,000.00 12,000.00 7,993.05 5,939.00 0.00 4,006.95 66.61 933.000 EQUIPMENT MAINT/REPAIR 1,500.00 1,500.00 344.00 344.00 1,000.00 156.00 89.60 941.000 PORTABLE TOILETS 6,500.00 6,500.00 2,697.26 934.00 0.00 3,802.74 41.50 962.000 SUNDRY 1,000.00 1,000.00 775.00 0.00 0.00 225.00 77.50 975.000 SPECIAL PROJECTS 45,000.00 45,000.00 8,233.27 3,096.54 0.00 36,766.73 18.30 980.500 RESERVE FOR EQUIPMENT PURCHASE 20,000.00 20,000.00 20,000.00 0.00 0.00 0.00 100.00 999.101 TRANSFER OUT GENERAL FUND 2,000.00 2,000.00 925.13 146.97 0.00 1,074.87 46.26 999.590 TRANSFER OUT ENTERPRISE FUND 1,500.00 1,500.00 1,238.64 231.88 0.00 261.36 82.58 Total Dept 750.000-Recreation Board 174,248.00 174,248.00 72,169.58 17,276.54 1,071.27 101,007.15 42.03 Dept 800.000-LAKELAND TRAIL 725.000 LIABILITY/CASUALTY INSURANCE 400.00 400.00 0.00 0.00 0.00 400.00 0.00 813.000 TRASH DISPOSAL 200.00 200.00 0.00 0.00 0.00 200.00 0.00 826.000 LEGAL FEES 200.00 200.00 0.00 0.00 0.00 200.00 0.00 921.000 ELECTRIC 500.00 500.00 128.75 42.37 0.00 371.25 25.75 932.018 RESERVE FOR LL TRAIL MAINTENANCE 15,000.00 15,000.00 15,000.00 0.00 0.00 0.00 100.00 933.000 EQUIPMENT MAINT/REPAIR 500.00 500.00 0.00 0.00 0.00 500.00 0.00 938.000 LAKELAND TRAIL MAINTENANCE 10,000.00 10,000.00 3,467.37 176.07 0.00 6,532.63 34.67 938.500 LL TRAIL RAILROAD MAINT FEE 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 Page 18 of 25 23 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 941.000 PORTABLE TOILETS 1,800.00 1,800.00 290.00 290.00 0.00 1,510.00 16.11 962.000 SUNDRY 250.00 250.00 1,078.12 376.82 0.00 (828.12) 431.25 975.300 GRANT MATCH 40,000.00 40,000.00 0.00 0.00 0.00 40,000.00 0.00 999.101 TRANSFER OUT GENERAL FUND 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 0.00 999.590 TRANSFER OUT ENTERPRISE FUND 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 Total Dept 800.000-LAKELAND TRAIL 73,350.00 73,350.00 19,964.24 885.26 0.00 53,385.76 27.22 Dept 805.000-SENIOR CENTER 705.000 FULL-TIME EMPLOYEE SALARIES 37,856.00 37,856.00 11,766.30 3,021.20 0.00 26,089.70 31.08 706.000 PART-TIME EMPLOYEE SALARIES 10,609.00 10,609.00 3,809.31 1,138.86 0.00 6,799.69 35.91 709.000 OVERTIME 1,800.00 1,800.00 423.15 122.85 0.00 1,376.85 23.51 710.000 PAY IN LIEU OF MEDICAL INS 3,000.00 3,000.00 1,000.00 250.00 0.00 2,000.00 33.33 715.000 TOWNSHIP FICA 3,937.00 3,937.00 1,300.41 346.78 0.00 2,636.59 33.03 717.000 WORKERS' COMPENSATION 589.00 589.00 0.00 0.00 0.00 589.00 0.00 719.000 LONG/SHORT TERM DISABILITY 556.00 556.00 170.78 30.34 0.00 385.22 30.72 720.000 RETIREMENT 3,966.00 3,966.00 1,231.96 473.34 0.00 2,734.04 31.06 721.000 LIFE INSURANCE 163.00 163.00 52.60 13.15 0.00 110.40 32.27 725.000 LIABILITY/CASUALTY INSURANCE 2,000.00 2,000.00 1,401.76 0.00 0.00 598.24 70.09 726.000 SUPPLIES & SMALL EQUIPMENT 3,500.00 3,500.00 356.45 82.21 306.57 2,836.98 18.94 801.000 CONTRACTUAL SERVICES 250.00 250.00 126.00 63.00 0.00 124.00 50.40 813.000 TRASH DISPOSAL 800.00 800.00 273.39 69.16 0.00 526.61 34.17 853.000 PHONE/COMM/INTERNET 800.00 800.00 259.02 63.94 0.00 540.98 32.38 861.000 MILEAGE 900.00 900.00 0.00 0.00 0.00 900.00 0.00 864.000 WORKSHOPS/SEMINARS 750.00 750.00 150.00 150.00 217.80 382.20 49.04 902.000 NEWSLETTER/PUBLICATIONS 5,400.00 5,400.00 861.78 0.00 2,638.22 1,900.00 64.81 921.000 ELECTRIC 6,000.00 6,000.00 1,699.95 550.76 0.00 4,300.05 28.33 923.000 NATURAL GAS/HEAT 2,400.00 2,400.00 62.36 23.83 0.00 2,337.64 2.60 932.001 MAINTENANCE COMM CENTER 3,500.00 3,500.00 951.30 304.61 946.45 1,602.25 54.22 932.016 RESERVE FOR COMM CTR MAINTENANC 10,000.00 10,000.00 10,000.00 0.00 0.00 0.00 100.00 932.020 MAINTENANCE - FERTILIZER 500.00 500.00 287.50 287.50 0.00 212.50 57.50 933.000 EQUIPMENT MAINT/REPAIR 2,000.00 2,000.00 1,578.50 1,578.50 0.00 421.50 78.93 937.000 IMPROVEMENTS 2,500.00 2,500.00 0.00 0.00 0.00 2,500.00 0.00 958.000 DUES/SUBSCRIP/RECERTIFICATION 250.00 250.00 75.00 0.00 0.00 175.00 30.00 962.000 SUNDRY 2,000.00 2,000.00 59.99 59.99 0.00 1,940.01 3.00 Page 19 of 25 24 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Fund 590 - SEWER FUND Revenues Dept 001.000 623.000 O&M USAGE FEES 1,229,240.00 1,229,240.00 345,300.32 125,169.46 0.00 883,939.68 28.09 623.001 O&M LATE PENALTY 40,000.00 40,000.00 9,269.34 3,282.65 0.00 30,730.66 23.17 623.500 ADMIN FEE FOR DELINQ ON TAXES 20,000.00 20,000.00 21,268.98 0.00 0.00 (1,268.98) 106.34 664.001 INTEREST REVENUE - O&M ACCOUNTS 400.00 400.00 17.10 17.10 0.00 382.90 4.28 667.000 RENTAL INCOME 10,800.00 10,800.00 3,600.00 900.00 0.00 7,200.00 33.33 673.000 SALE OF FIXED ASSETS 0.00 0.00 4,122.50 0.00 0.00 (4,122.50) 100.00 676.000 REIMBURSEMENTS & COST RECOVERY 35,000.00 35,000.00 19,828.80 5,571.05 0.00 15,171.20 56.65 699.101 TRANSFER IN 101-OPERATIONS 500.00 500.00 109.20 54.60 0.00 390.80 21.84 699.208 TRANSFER IN RECREATION FUND 1,000.00 1,000.00 1,238.64 231.88 0.00 (238.64) 123.86 699.999 APPROPRIATION FROM SURPLUS 817,246.00 817,246.00 0.00 0.00 0.00 817,246.00 0.00 Total Dept 001.000 2,154,186.00 2,154,186.00 404,754.88 135,226.74 0.00 1,749,431.12 18.79 Dept 003.000 607.000 NON-TAX ADMIN FEE 0.00 0.00 5,049.08 627.24 0.00 (5,049.08) 100.00 617.000 DIRECT TAP FEE 60,000.00 60,000.00 24,210.00 0.00 0.00 35,790.00 40.35 618.000 INDIRECT TAP FEE 22,500.00 22,500.00 12,500.00 2,500.00 0.00 10,000.00 55.56 619.000 MAIN LINE EXTENSION 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 0.00 620.000 GRINDER PUMP INSTALLATION 30,000.00 30,000.00 14,962.88 1,119.68 0.00 15,037.12 49.88 621.000 GRINDER PUMP PURCHASE 30,000.00 30,000.00 35,940.00 2,995.00 0.00 (5,940.00) 119.80 622.000 APPLICATION FEES - SEWERS 5,000.00 5,000.00 2,400.00 400.00 0.00 2,600.00 48.00 664.002 INTEREST REVENUE - CAPITAL ACCTS 2,500.00 2,500.00 423.17 423.17 0.00 2,076.83 16.93 Total Dept 003.000 160,000.00 160,000.00 95,485.13 8,065.09 0.00 64,514.87 59.68 Dept 004.000 624.000 WWTP DEBT FEE 725,110.00 725,110.00 203,695.64 73,835.39 0.00 521,414.36 28.09 624.001 WWTP DEBT LATE PENALTY 15,000.00 15,000.00 5,398.13 1,914.88 0.00 9,601.87 35.99 664.003 INTEREST REVENUE SAD'S & OTHER 2,000.00 2,000.00 0.00 0.00 0.00 2,000.00 0.00 672.000 SPECIAL ASSESSMENTS REVENUE 856,337.00 856,337.00 1,865.03 154.44 0.00 854,471.97 0.22 Total Dept 004.000 1,598,447.00 1,598,447.00 210,958.80 75,904.71 0.00 1,387,488.20 13.20 Page 21 of 25 26 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED Dept 005.000 607.100 WATER CONNECTION ADM FEE 2,000.00 2,000.00 1,360.00 0.00 0.00 640.00 68.00 620.100 WATER METER INSTALLATION 500.00 500.00 200.00 0.00 0.00 300.00 40.00 625.000 WATER CHARGE O&M 11,500.00 11,500.00 5,398.32 0.00 0.00 6,101.68 46.94 625.001 WATER CHARGE PENALTY (10%) 100.00 100.00 126.83 76.15 0.00 (26.83) 126.83 664.001 INTEREST REVENUE - O&M ACCOUNTS 0.00 0.00 0.65 0.65 0.00 (0.65) 100.00 Total Dept 005.000 14,100.00 14,100.00 7,085.80 76.80 0.00 7,014.20 50.25 TOTAL Revenues 3,926,733.00 3,926,733.00 718,284.61 219,273.34 0.00 3,208,448.39 18.29 Expenditures Dept 001.000 702.000 PER DIEM 1,560.00 1,560.00 520.00 130.00 0.00 1,040.00 33.33 705.000 FULL-TIME EMPLOYEE SALARIES 293,346.00 293,346.00 93,059.83 23,576.90 0.00 200,286.17 31.72 705.500 LEAVE TIME PAYOUT 539.00 539.00 578.80 0.00 0.00 (39.80) 107.38 706.000 PART-TIME EMPLOYEE SALARIES 67,327.00 67,327.00 23,403.06 5,870.73 0.00 43,923.94 34.76 709.000 OVERTIME 25,000.00 25,000.00 9,391.09 1,187.39 0.00 15,608.91 37.56 715.000 TOWNSHIP FICA 29,665.00 29,665.00 9,495.41 2,316.67 0.00 20,169.59 32.01 717.000 WORKERS' COMPENSATION 7,798.00 7,798.00 4,911.22 0.00 0.00 2,886.78 62.98 719.000 LONG/SHORT TERM DISABILITY 4,278.00 4,278.00 1,434.11 356.05 0.00 2,843.89 33.52 720.000 RETIREMENT 31,888.00 31,888.00 10,596.77 3,854.55 0.00 21,291.23 33.23 721.000 LIFE INSURANCE 341.00 341.00 117.12 29.28 0.00 223.88 34.35 722.000 HEALTH/DENTAL/VISION INSURANCE 82,393.00 82,393.00 27,784.33 7,058.91 0.00 54,608.67 33.72 725.000 LIABILITY/CASUALTY INSURANCE 33,000.00 33,000.00 26,063.94 0.00 0.00 6,936.06 78.98 726.000 SUPPLIES & SMALL EQUIPMENT 15,000.00 15,000.00 4,358.81 1,430.34 2,762.22 7,878.97 47.47 729.000 SOFTWARE MAINTENANCE 1,600.00 1,600.00 0.00 0.00 0.00 1,600.00 0.00 751.000 VEHICLE FUEL 10,000.00 10,000.00 2,349.09 768.36 0.00 7,650.91 23.49 758.000 UNIFORMS/ACCESSORIES 3,800.00 3,800.00 1,170.62 344.30 2,253.36 376.02 90.10 808.100 MISC MEDICAL EXPENSES 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 821.000 ENG/CONSULTANT/PROFESS FEES 1,000.00 1,000.00 260.00 0.00 0.00 740.00 26.00 826.000 LEGAL FEES 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 829.000 TREATMENT EXPENSE 55,000.00 55,000.00 14,705.83 14,705.83 0.00 40,294.17 26.74 Page 22 of 25 27 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 850.000 PUMP & MAIN REPAIR/MAINTENANCE 40,000.00 40,000.00 22,465.60 18,691.13 522.22 17,012.18 57.47 850.100 GRINDER PUMP PARTS 115,000.00 115,000.00 45,609.87 19,349.71 15,829.89 53,560.24 53.43 850.200 GRINDER PUMP CORES 52,000.00 52,000.00 32,260.00 32,260.00 0.00 19,740.00 62.04 850.300 GRINDER PUMP REPLACEMENT 60,000.00 60,000.00 0.00 0.00 0.00 60,000.00 0.00 853.000 PHONE/COMM/INTERNET 7,000.00 7,000.00 2,806.26 1,078.72 0.00 4,193.74 40.09 864.000 WORKSHOPS/SEMINARS 1,500.00 1,500.00 120.00 0.00 0.00 1,380.00 8.00 900.000 LEGAL NOTICES/ADVERTISING 750.00 750.00 0.00 0.00 0.00 750.00 0.00 921.000 ELECTRIC 24,000.00 24,000.00 6,920.00 2,305.59 0.00 17,080.00 28.83 923.000 NATURAL GAS/HEAT 2,500.00 2,500.00 182.98 54.58 0.00 2,317.02 7.32 923.500 DIESEL FUEL 1,000.00 1,000.00 491.33 0.00 0.00 508.67 49.13 932.006 BLDG MAINT-ENT @ LRG(RENTAL HOME 2,500.00 2,500.00 223.09 223.09 0.00 2,276.91 8.92 932.010 SEWER MAINTENANCE GARAGE 1,000.00 1,000.00 291.06 0.00 0.00 708.94 29.11 932.011 ENTERPRISE POLE BARN(ORIGINAL) 500.00 500.00 0.00 0.00 0.00 500.00 0.00 933.000 EQUIPMENT MAINT/REPAIR 1,000.00 1,000.00 1,993.40 1,853.58 260.18 (1,253.58) 225.36 939.000 VEHICLE MAINTENANCE 6,000.00 6,000.00 155.21 32.74 444.79 5,400.00 10.00 958.000 DUES/SUBSCRIP/RECERTIFICATION 1,000.00 1,000.00 0.00 0.00 0.00 1,000.00 0.00 962.000 SUNDRY 1,000.00 1,000.00 395.40 329.40 0.00 604.60 39.54 969.000 DEPRECIATION 920,000.00 920,000.00 0.00 0.00 0.00 920,000.00 0.00 969.001 AMORT EXP OF BOND ISSUE COSTS 10,000.00 10,000.00 0.00 0.00 0.00 10,000.00 0.00 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 0.00 0.00 8,750.00 5,150.00 0.00 (8,750.00) 100.00 981.500 RESERVE FOR VEHICLE PURCHASE 15,000.00 15,000.00 15,000.00 0.00 0.00 0.00 100.00 983.500 RESERVE FOR GRINDER PUMP PURCHAS 40,000.00 40,000.00 40,000.00 0.00 0.00 0.00 100.00 997.000 TRANSFER OUT G/F ADMIN FEE 57,500.00 57,500.00 19,166.67 4,791.67 0.00 38,333.33 33.33 Total Dept 001.000 2,024,785.00 2,024,785.00 427,030.90 147,749.52 22,072.66 1,575,681.44 22.18 Dept 002.000 726.000 SUPPLIES & SMALL EQUIPMENT 12,000.00 12,000.00 5,430.48 1,976.04 10,667.19 (4,097.67) 134.15 728.000 CHEMICALS 15,000.00 15,000.00 199.88 0.00 4,395.93 10,404.19 30.64 735.000 ANNUAL GRNDWATER DISCHARGE FEE 5,000.00 5,000.00 0.00 0.00 0.00 5,000.00 0.00 801.000 CONTRACTUAL SERVICES 40,000.00 40,000.00 10,856.98 4,446.06 0.00 29,143.02 27.14 813.000 TRASH DISPOSAL 600.00 600.00 165.99 56.22 0.00 434.01 27.67 821.000 ENG/CONSULTANT/PROFESS FEES 1,000.00 1,000.00 896.00 896.00 0.00 104.00 89.60 830.000 LAB ANALYSIS - WWTP 13,000.00 13,000.00 3,395.00 1,920.00 0.00 9,605.00 26.12 831.000 SLUDGE REMOVAL EXPENSE WWTP 35,000.00 35,000.00 13,489.50 13,489.50 0.00 21,510.50 38.54 Page 23 of 25 28 of 138

11/26/2013 REVENUE AND EXPENDITURE REPORT FOR HAMBURG TWP PERIOD ENDING 10/31/2013 % Fiscal Year Completed: 33.70 ADJUSTING ENTRIES INCOMPLETE 2013-14 2013-14 YTD BALANCE ACTIVITY FOR ORIGINAL AMENDED 10/31/2013 MONTH 10/31/2013 ENCUMBERED UNENCUMBERED % BDGT ACCOUNT DESCRIPTION BUDGET BUDGET NORM (ABNORM) INCR (DECR) YEAR-TO-DATE BALANCE USED 850.000 PUMP & MAIN REPAIR/MAINTENANCE 5,000.00 5,000.00 495.84 495.84 2,310.76 2,193.40 56.13 853.000 PHONE/COMM/INTERNET 1,000.00 1,000.00 256.11 63.91 0.00 743.89 25.61 864.000 WORKSHOPS/SEMINARS 2,000.00 2,000.00 390.00 0.00 0.00 1,610.00 19.50 921.000 ELECTRIC 65,000.00 65,000.00 19,684.95 6,897.91 0.00 45,315.05 30.28 923.000 NATURAL GAS/HEAT 8,000.00 8,000.00 23.30 0.00 0.00 7,976.70 0.29 932.007 BUILDING MAINTENANCE - WWTP 1,000.00 1,000.00 1,359.78 973.00 0.00 (359.78) 135.98 933.000 EQUIPMENT MAINT/REPAIR 3,000.00 3,000.00 2,927.27 1,083.02 0.00 72.73 97.58 958.000 DUES/SUBSCRIP/RECERTIFICATION 500.00 500.00 95.00 0.00 0.00 405.00 19.00 962.000 SUNDRY 500.00 500.00 0.00 0.00 0.00 500.00 0.00 980.000 CAPITAL EQUIPMENT/CAPITAL IMP 15,000.00 15,000.00 8,977.94 8,977.94 7,328.02 (1,305.96) 108.71 Total Dept 002.000 222,600.00 222,600.00 68,644.02 41,275.44 24,701.90 129,254.08 41.93 Dept 003.000 819.000 GRINDER SYSTEM INSTALLATION 0.00 0.00 0.00 0.00 12,697.00 (12,697.00) 0.00 821.000 ENG/CONSULTANT/PROFESS FEES 2,000.00 2,000.00 200.00 200.00 0.00 1,800.00 10.00 997.000 TRANSFER OUT G/F ADMIN FEE 57,500.00 57,500.00 19,166.65 4,791.66 0.00 38,333.35 33.33 Total Dept 003.000 59,500.00 59,500.00 19,366.65 4,991.66 12,697.00 27,436.35 53.89 Dept 004.000 991.000 DEBT SERVICE - PRINCIPAL 1,191,550.00 1,191,550.00 55,000.00 0.00 0.00 1,136,550.00 4.62 995.000 INTEREST EXPENSE 414,473.00 414,473.00 128,833.02 0.00 0.00 285,639.98 31.08 996.000 AGENT FEES 325.00 325.00 200.00 200.00 0.00 125.00 61.54 Total Dept 004.000 1,606,348.00 1,606,348.00 184,033.02 200.00 0.00 1,422,314.98 11.46 Dept 005.000 828.000 WATER PURCHASE CITY OF BRIGHTON 13,500.00 13,500.00 5,273.66 5,273.66 0.00 8,226.34 39.06 Total Dept 005.000 13,500.00 13,500.00 5,273.66 5,273.66 0.00 8,226.34 39.06 TOTAL Expenditures 3,926,733.00 3,926,733.00 704,348.25 199,490.28 59,471.56 3,162,913.19 19.45 Fund 590: TOTAL REVENUES 3,926,733.00 3,926,733.00 718,284.61 219,273.34 0.00 3,208,448.39 18.29 TOTAL EXPENDITURES 3,926,733.00 3,926,733.00 704,348.25 199,490.28 59,471.56 3,162,913.19 19.45 NET OF REVENUES & EXPENDITURES 0.00 0.00 13,936.36 19,783.06 (59,471.56) 45,535.20 100.00 Page 24 of 25 29 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 101 General Fund 002.000 CASH/SAVINGS 3,162,596.51 862,720.97 1,102,117.38 2,923,200.10 002.179 TPA HEALTH CARE REIMB 2,311.80 3,000.00 3,933.70 1,378.10 003.001 ZONING REVIEW ESCROW 3,054.50 0.83 338.75 2,716.58 004.000 PETTY CASH 200.00 0.00 0.00 200.00 004.100 SENIOR CENTER PETTY CASH 300.00 0.00 0.00 300.00 007.000 CHANGE ACCOUNT 250.00 0.00 0.00 250.00 008.003 HAYCRK/CHAMBERSRDCONSTESCROW 38,819.37 175.71 0.00 38,995.08 008.004 HAYCRK/CHAMBERSRDENGESCROW 25,956.31 10.74 0.00 25,967.05 General Fund 3,233,488.49 865,908.25 1,106,389.83 2,993,006.91 Fund 204 Road Fund 002.000 CASH/SAVINGS 2,889.90 0.66 0.00 2,890.56 Fund 206 Fire Fund 002.000 CASH/SAVINGS 640,257.02 53,654.21 428,740.56 265,170.67 004.000 PETTY CASH 300.00 0.00 0.00 300.00 Fire Fund 640,557.02 53,654.21 428,740.56 265,470.67 Page 1 of 11 31 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 207 Police Fund 002.000 CASH/SAVINGS 790,386.34 163,474.32 694,162.18 259,698.48 004.000 PETTY CASH 200.00 0.00 0.00 200.00 Police Fund 790,586.34 163,474.32 694,162.18 259,898.48 Fund 208 SENIORS, PARKS, LL TRAIL 002.000 CASH/SAVINGS 383,252.73 48,244.79 94,224.91 337,272.61 Fund 211 Act 302 Training Fund 002.000 CASH/SAVINGS 1,228.62 995.45 0.00 2,224.07 Fund 245 Public/Capital Improvements 002.000 CASH/SAVINGS 11,041.32 2.48 0.00 11,043.80 Page 2 of 11 32 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 265 Drug Enforcement Fund 002.000 CASH/SAVINGS 0.00 15,461.97 15,461.97 0.00 002.003 FEDERAL FORFEITURE FUNDS 21,963.34 13,681.77 980.20 34,664.91 002.005 STATE FORFEITURE FUNDS 20,200.63 1,550.00 0.00 21,750.63 Drug Enforcement Fund 42,163.97 30,693.74 16,442.17 56,415.54 Fund 302 Twp FIRE STN Cap Imp Debt Ser 002.000 CASH/SAVINGS 0.00 32,093.75 32,093.75 0.00 003.000 CASH 0.00 32,093.75 32,093.75 0.00 Twp FIRE STN Cap Imp Debt Ser 0.00 64,187.50 64,187.50 0.00 Fund 366 Tamarack Lake Sewer SAD 002.000 CASH/SAVINGS 0.00 4,882.50 4,882.50 0.00 003.466 RESTRICTED SAFETY NET/DEBT 149,157.18 33.22 4,882.50 144,307.90 Tamarack Lake Sewer SAD 149,157.18 4,915.72 9,765.00 144,307.90 Page 3 of 11 33 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 373 Huron Highlands Rd IMP DebtSer 002.000 CASH/SAVINGS 0.00 0.00 0.00 0.00 003.000 CASH 14,701.27 3.32 0.00 14,704.59 Huron Highlands Rd IMP DebtSer 14,701.27 3.32 0.00 14,704.59 Fund 375 Mumford Dredging Debt Retiremt 002.000 CASH/SAVINGS 0.00 0.00 0.00 0.00 003.908 2004 BOND DEBT 4,512.80 0.95 553.90 3,959.85 Mumford Dredging Debt Retiremt 4,512.80 0.95 553.90 3,959.85 Fund 376 Buhl Rd Improve. Debt Retiremt 002.000 CASH/SAVINGS 7,213.07 1.62 0.00 7,214.69 Fund 401 Capital Projects Fund 002.000 CASH/SAVINGS 0.00 0.00 0.00 0.00 Page 4 of 11 34 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 002.004 CAP ACT COMM CTR KITCHEN 0.00 0.00 0.00 0.00 002.006 MAUSOLEUM CONSTRUCTION MONIES 0.00 0.00 0.00 0.00 002.007 NEW FIRE STATION 0.00 0.00 0.00 0.00 002.245 CAPITAL RESERVE CASH FOR CAP IMP 0.00 0.00 0.00 0.00 Capital Projects Fund 0.00 0.00 0.00 0.00 Fund 474 Shan-gri-la Proposed Rd Impro 002.000 CASH/SAVINGS 133,672.19 0.00 0.00 133,672.19 Fund 479 Rustic/Lake Pointe Road SAD 002.000 CASH/SAVINGS 1,226.60 0.12 1,555.00 (328.28) Fund 480 Scott Drive ROAD SAD 002.000 CASH/SAVINGS 881.70 0.07 1,020.00 (138.23) Page 5 of 11 35 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 481 Midland/Strawberry Dr Rd SAD 002.000 CASH/SAVINGS 0.00 0.00 0.00 0.00 Fund 482 Crystal Drive/Beach Rd Maint 002.000 CASH/SAVINGS 1,444.25 0.11 1,200.00 244.36 Fund 483 Norene Ct/Peary Dr SAD - Rd Mn 002.000 CASH/SAVINGS 3,091.21 0.64 475.00 2,616.85 Fund 484 Community Dr SAD - Road Maint 002.000 CASH/SAVINGS 1,794.94 0.25 1,217.50 577.69 Page 6 of 11 36 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 485 Edgelake/Burton Drive SAD 002.000 CASH/SAVINGS 428.97 0.05 250.00 179.02 Fund 486 Downing Drive SAD 002.000 CASH/SAVINGS 826.15 0.16 150.00 676.31 Fund 487 Riverside/Century/Lagoon SAD 002.000 CASH/SAVINGS 8,086.89 51.77 11,230.00 (3,091.34) Fund 491 Campbell Drive SAD 002.000 CASH/SAVINGS 2,360.10 0.36 1,318.00 1,042.46 Page 7 of 11 37 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 Fund 492 Mumford Park Lighting SAD 002.000 CASH/SAVINGS 286.29 0.01 524.60 (238.30) Fund 493 KINGSTON DRIVE MAINTENANCE SAD 002.000 CASH/SAVINGS 4,997.90 0.49 4,630.00 368.39 Fund 494 Winans Drive SAD 002.000 CASH/SAVINGS 4,209.92 0.47 3,677.50 532.89 Fund 497 STRAWBERRY INDIANOLA IMP SAD 002.000 CASH/SAVINGS 0.00 19,038.62 19,038.62 0.00 002.497 S'BERRY INDIANOLA CONSTRUCTION CASH 0.00 0.00 0.00 0.00 003.497 S'BERRY INDIANOLA DEBT CASH 103,051.61 11,023.56 16,075.64 97,999.53 Page 8 of 11 38 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 STRAWBERRY INDIANOLA IMP SAD 103,051.61 30,062.18 35,114.26 97,999.53 Fund 499 DOWNING DR ROAD IMP SAD 002.000 CASH/SAVINGS 0.00 2,250.58 2,250.58 0.00 002.499 DOWNING CONSTRUCTION CASH 0.00 0.00 0.00 0.00 003.499 DOWNING DEBT CASH 31,889.76 1,132.38 2,250.58 30,771.56 DOWNING DR ROAD IMP SAD 31,889.76 3,382.96 4,501.16 30,771.56 Fund 590 SEWER FUND 001.908 WWTP IMPROVEMENTS-'03 58,951.02 13.36 0.00 58,964.38 002.000 CASH/SAVINGS (8,883.41) 973,736.33 973,205.52 (8,352.60) 002.002 WATER RECEIPTS FROM BILLS 10,249.79 9,763.89 14,045.93 5,967.75 002.590 SAVINGS - O&M 38,087.06 464,029.71 465,792.30 36,324.47 002.908 2004 BOND SERIES CONSTRUCTION 692,451.57 932.69 0.00 693,384.26 003.590 SAVINGS - CAP ACTIVITY-ENTERPRS 356,541.52 93,556.58 237,058.76 213,039.34 003.903 STRWBERRY RESTRICTED DEBT 527,134.74 2,893.66 7,743.75 522,284.65 003.905 98 CONTRACT SAD'S RESTRICTED 150,799.49 33.88 2,485.00 148,348.37 003.906 01 CSAD'S/MA/TOW/GALL-WHT/BCK 666,891.09 3,774.62 34,850.00 635,815.71 003.908 2004 BOND DEBT 232,720.83 39,156.08 32,975.00 238,901.91 003.912 MIDLAND SEWER CONTRACT SAD DEBT 683.83 0.12 293.14 390.81 Page 9 of 11 39 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 005.465 WWTP BOND RESERVE 444,268.91 100.67 0.00 444,369.58 006.465 WWTP PRINCIPAL/INTER REDEMPTN 197,642.74 311,379.77 250,464.09 258,558.42 006.590 EQUIPMENT RESERVE - ENTERPRISE 1,432,314.69 324.57 0.00 1,432,639.26 008.000 CASH - INFRASTRUCTURE DEPOSIT 51,141.80 11.59 0.00 51,153.39 SEWER FUND 4,850,995.67 1,899,707.52 2,018,913.49 4,731,789.70 Fund 591 WATER DEBT SERVICE FUND 002.000 CASH/SAVINGS 0.00 120,406.25 120,406.25 0.00 003.907 WATER SYSTEM DEBT (Well) 1,089.65 90,250.24 90,250.00 1,089.89 003.910 M36 CORRIDOR WATER DISTRICT DEBT 423,276.55 25,724.20 30,156.25 418,844.50 WATER DEBT SERVICE FUND 424,366.20 236,380.69 240,812.50 419,934.39 Fund 701 Trust & Agency Fund 002.000 CASH/SAVINGS (412.83) 449,060.28 433,510.34 15,137.11 003.100 Escrow Bank Accounts 72,792.36 0.00 4,125.00 68,667.36 Trust & Agency Fund 72,379.53 449,060.28 437,635.34 83,804.47 Fund 703 Winter Tax Collection Fund Page 10 of 11 40 of 138

11/26/2013 CASH SUMMARY BY ACCOUNT FOR HAMBURG TWP FROM 07/01/2013 TO 10/31/2013 FUND: ALL FUNDS CASH AND INVESTMENT ACCOUNTS Beginning Ending Fund Balance Total Total Balance Account Description 07/01/2013 Debits Credits 10/31/2013 001.000 CASH/CHECKING 0.00 0.00 0.00 0.00 002.000 CASH/SAVINGS (7.09) 8,815,656.17 8,786,160.38 29,488.70 Winter Tax Collection Fund (7.09) 8,815,656.17 8,786,160.38 29,488.70 Fund 711 Cemetery Trust Fund 002.000 CASH/SAVINGS 47,323.31 2,320.42 25,266.46 24,377.27 002.711 CEMETERY PERP CARE ENDOWMENT 35,086.92 1.82 20.65 35,068.09 002.712 CEMETERY PERP CARE INTEREST 4,206.51 27.74 0.00 4,234.25 002.713 MAUSOLEUM PERP CARE 4,196.51 0.22 2.31 4,194.42 002.714 MAUSOLEUM PERP CARE INTEREST 1,709.88 3.43 0.00 1,713.31 003.000 CASH 0.00 0.00 0.00 0.00 003.005 RESTRICTED CEMETERY TRUST 7,297.19 5.24 0.00 7,302.43 Cemetery Trust Fund 99,820.32 2,358.87 25,289.42 76,889.77 Fund 750 Imprest Payroll Fund 001.000 CASH/CHECKING 0.00 883,948.58 883,948.58 0.00 TOTAL - ALL FUNDS 11,026,595.82 13,552,694.76 14,874,088.78 9,705,201.80 Page 11 of 11 41 of 138

TAB 2 CASH FLOW ANALYSIS & DEBT PAYMENT SCHEDULES FOR 2013/2014 42 of 138

10405 Merrill Road P.O. Box 157 Hamburg, MI 48139 Phone: 810.231.1000 Fax: 810.231.4295 www.hamburg.mi.us CASH FLOW ANALYSIS The cash flow analysis is included in tab 2. The cash flow analysis has actual cash flows for July - October, 2013 and estimates for November 2013 - June 2014. The funds included in the pooled cash flow are general, fire, police, parks, public capital improvements and sewer operations and maintenance, WWTP debt accounts, cemetery, sewer equipment reserve, road maintenance SADs, performance bonds, SAD debt and escrows. Tab 2 also includes a debt payment schedules for fiscal year 2013-14 and 2014-15. The cash flow analysis and the debt payment schedules assist the Treasurer s staff in determining maturity dates on future investments by determining cash needs for each month. 43 of 138

HAMBURG TOWNSHIP Name: POOLED CASH Total Time Period: FY 13/14 Total for CASH INFLOWS JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE All Periods PROPERTY TAXES $0 $0 $0 $0 $0 $2,140,000 $250,000 $1,135,000 $235,000 $3,760,000 STATE REVENUE SHARING 0 262,363 281,133 276,999 274,014 244,738 257,459 $1,596,706 CABLE FRANCHISE FEES 0 82,097 0 82,097 $0 $82,097 0 82,097 $328,388 PROPERTY TAX ADMIN FEES 13,325 4,025 63,316 6,027 5,000 87,500 13,000 40,000 $232,193 OTHER CASH RECEIPTS 35,306 56,913 27,885 43,787 35,000 35,000 35,000 35,000 35,000 35,000 35,000 35,000 $443,890 SEWER UTILITY BILL RECEIPTS 248,737 186,011 14,387 240,389 180,000 75,000 265,000 180,000 28,000 263,000 176,000 28,000 $1,884,524 NEW SEWER HOOKUPS 25,680 35,775 25,740 6,295 12,000 12,000 12,000 12,000 12,000 12,000 12,000 15,000 $192,490 $0 MMRMA LIAB INS EXCESS DIST $0 (ONE TIME PER YEAR) 24,000 $24,000 $0 $0 FROM FORFEITURE - BUDGETED 100,000 $100,000 SAD PAYOFFS 15,319 24,888 4,076 $44,283 ANNUAL SAD ON TAX BILLS 221,000 52,000 810,000 $1,083,000 Total Cash Inflows $338,366 $652,072 $135,404 $577,631 $314,097 $2,847,499 $627,000 $2,568,111 $75,000 $554,738 $305,097 $694,459 $9,689,474 Total for CASH OUTFLOWS JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE All Periods PAYROLL #1 $111,492 $112,561 $121,582 $120,082 $111,492 $111,492 $111,492 $111,492 $111,492 $111,492 $111,492 $111,492 $1,357,653 PAYROLL #2 153,542 154,981 146,333 146,880 153,542 153,542 153,542 153,542 153,542 153,542 153,542 153,542 $1,830,067 PAYROLL #3 0 $118,053 $111,492 $229,545 BENEFITS 11,658 113,799 66,434.58 67,158 73,000 73,000 75,000 75,000 75,000 75,000 75,000 185,000 $965,049 $0 LIABILITY/CASUALTY INSURANCE 110,180 55,090 0 55,090 0 $220,359 UTILITIES 3,062 19,020 15,448 17,286 14,000 16,500 22,000 25,000 25,000 27,000 23,000 18,000 $225,315 $0 DUST CONTROL 0 12,744 0 16,641 0 15,000 $44,386 TREATMENT/SLUDGE HAUL EXP 15,499 13,196 0 14,706 12,000 13,000 25,000 $93,401 OTHER EXPENDITURES 9,728 138,661 100,055 88,699 145,000 145,000 145,000 145,000 145,000 145,000 145,000 145,000 $1,497,143 FUEL 9,005 13,679 7,663 12,806 2,000 9,000 1,500 10,000 9,000 9,000 9,000 12,000 $104,652 VEHICLE PURCHASE 24,346 0 26,027 $50,373 GRINDER PARTS/PUMP MAINT 0 37,268 18,076 210,988 21,000 12,000 68,000 33,000 3,000 12,000 13,000 21,000 $449,332 CAPITAL EQUIPMENT 0 122,831 0 27,045 $149,876 MAUSOLEUM DEBT 22,000 2007 FIRE BLDG DEBT 31,594 481,594 1997 TAMARACK SEWER DEBT 4,883 49,883 2010 STRAWBERRY/DOWNING DEBT 9,456 34,456 1999 STRAWBERRY SEWER DEBT 7,744 302,744 1998 CONTRACT SEWER SAD DEBT 2,485 22,485 2011 SAD REFUNDING DEBT 34,850 302,744 2012 WATER WELL REFUNDING DEBT 90,250 24,600 2012 SAD (2004) REFUNDING DEBT 32,775 282,775 2008 WATER SAD DEBT 30,156 80,156 HURON RIVER HIGHLANDS SAD DEBT 0 22,500 $22,500 2007 SEWER PLANT DEBT 82,000 300,000 $382,000 WWTP IMP EXP/DEBT 177,240 35,199 $212,439 ORE LAKE DEBT 64,000 12,928 $76,928 Total Cash Outflows $424,164 $881,140 $1,016,113 $748,317 $575,124 $636,534 $701,025 $553,034 $2,151,596 $533,034 $530,034 $1,008,534 $9,758,647 Individual Time Periods Total for SUMMARY JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE All Periods Net Cash Flow ($85,798) ($229,067) ($880,710) ($170,686) ($261,027) $2,210,966 ($74,025) $2,015,078 ($2,076,596) $21,705 ($224,937) ($314,075) ($69,172) Beginning cash balance $10,092,290 $10,092,290 Cumulative Net Cash Flow $10,006,492 $9,777,425 $8,896,715 $8,726,029 $8,465,002 $10,675,968 $10,601,943 $12,617,020 $10,540,424 $10,562,129 $10,337,192 $10,023,118 $10,023,118 10,006,492.38 9,777,424.89 8,896,715.37 8726028.98 0.00 0.00 (0.00) 0.00 8,465,002.49 10,675,967.99 10,601,942.52 12,617,020.02 ########### 10,562,128.53 10,337,192.03 ########### POOLED CASH: GENERAL, FIRE, POLICE, REC, ACT 302, PUBLIC CAP IMP, SEWER O&M, ROAD MAINT SAD, CEMETERY, EQUIPMENT RESERVE, ESCROW, DEBT ACCOUNTS 44 of 138

HAMBURG TOWNSHIP DEBT PAYMENT SCHEDULE FY 13/14 ANTICIPATED BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 98 CONTRACT SADs 10/1/2013 8/20/2013 9/7/2013 2,470.00 STRAWBERRY 10/1/2013 8/20/2013 9/7/2013 7,743.75 11 SAD 10/1/2013 8/20/2013 9/7/2013 34,850.00 12 REFUNDING (04 SAD) 10/1/2013 8/20/2013 9/7/2013 32,775.00 12 REFUNDING (2002 WATER) 10/1/2013 8/20/2013 9/7/2013 90,250.00 1997 TAMARACK 10/1/2013 8/20/2013 9/7/2013 4,882.50 FIRE STATION DEBT 10/1/2013 8/20/2013 9/7/2013 31,593.75 2008 WATER SYS PROJ 10/1/2013 8/20/2013 9/7/2013 30,156.25 2009 ORE LAKE SRF 10/1/2013 8/20/2013 9/7/2013 63,615.03 2010 IND/DOWNING 10/1/2013 8/20/2013 9/7/2013 9,456.25 2010 WWTP IMP 10/1/2013 8/20/2013 9/7/2013 171,886.21 MAUSOLEUM N/A 12/19/2013 N/A 11/19/2013 N/A 21,906.48 2007 WWTP REFUNDING 1/1/2014 11/20/2013 12/21/2013 76,859.38 FIRE STATION DEBT 10/1/2013 10/1/2013 9/21/2013 500.00 98 CONTRACT SADs 4/1/2014 2/20/2014 3/15/2014 22,485.00 STRAWBERRY 4/1/2014 2/20/2014 3/15/2014 302,743.75 11 SAD 4/1/2014 2/20/2014 3/15/2014 264,850.00 12 REFUNDING (04 SAD) 4/1/2014 2/20/2014 3/15/2014 282,775.00 12 REFUNDING (2002 WATER 4/1/2014 2/20/2014 3/15/2014 24,600.00 1997 TAMARACK 4/1/2014 2/20/2014 3/15/2014 49,882.50 FIRE STATION DEBT 4/1/2014 2/20/2014 3/15/2014 481,593.75 2008 WATER SYS PROJ 4/1/2014 2/20/2014 3/15/2014 80,156.25 2003 WWTP IMPROVEMENTS PAID OFF 4/11/13 (FY 12/13) - 98 CONTRACT SADs 4/1/2014 4/1/2014 3/15/2014 300.00 STRAWBERRY 4/1/2014 4/1/2014 3/15/2014 300.00 11 SAD 4/1/2014 4/1/2014 3/15/2014 290.00 2002 WATER SYSTEM 4/1/2014 4/1/2014 3/15/2014 250.00 1997 TAMARACK 4/1/2014 4/1/2014 3/15/2014 300.00 2008 WATER SYS PROJ 4/1/2014 4/1/2014 3/15/2014 250.00 45 of 138

BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 2009 ORE LAKE SRF 4/1/2014 2/20/2014 3/15/2014 12,927.53 2010 IND/DOWNING 4/1/2014 2/20/2014 3/15/2014 34,456.25 2010 WWTP IMP 4/1/2014 2/20/2014 3/15/2014 35,198.71 04 SAD 5/1/2014 5/1/2014 4/20/2014 240.75 2007 WWTP REFUNDING 5/1/2014 5/1/2014 4/20/2014 325.00 2007 WWTP REFUNDING 7/1/2014 5/20/2014 6/21/2014 292,109.38 HURON RIVER HIGHLANDS N/A 7/1/2014 N/A 6/1/2014 6/15/2014 21,503.03 46 of 138

HAMBURG TOWNSHIP DEBT PAYMENT SCHEDULE FY 14/15 ANTICIPATED BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 98 CONTRACT SADs 10/1/2014 8/20/2014 9/7/2014 1,965.00 STRAWBERRY pd off 13/14-11 SAD 10/1/2014 8/20/2014 9/7/2014 31,400.00 12 REFUNDING (04 SAD) 10/1/2014 8/20/2014 9/7/2014 30,275.00 12 REFUNDING (2002 WATER) 10/1/2014 8/20/2014 9/7/2014 89,600.00 1997 TAMARACK 10/1/2014 8/20/2014 9/7/2014 3,678.75 FIRE STATION DEBT 10/1/2014 8/20/2014 9/7/2014 22,312.50 2008 WATER SYS PROJ 10/1/2014 8/20/2014 9/7/2014 29,281.25 2009 ORE LAKE SRF 10/1/2014 8/20/2014 9/7/2014 67,927.53 2010 IND/DOWNING 10/1/2014 8/20/2014 9/7/2014 9,050.00 2010 WWTP IMP 10/1/2014 8/20/2014 9/7/2014 175,937.50 MAUSOLEUM N/A 12/19/2014 N/A 11/19/2014 N/A 21,906.48 2007 WWTP REFUNDING 1/1/2015 11/19/2014 12/21/2014 70,984.38 FIRE STATION DEBT 10/1/2014 10/1/2014 9/21/2014 500.00 98 CONTRACT SADs 4/1/2015 2/20/2015 3/15/2015 21,995.00 STRAWBERRY pd off 13/14 11 SAD 4/1/2015 2/20/2015 3/15/2015 241,400.00 12 REFUNDING (04 SAD) 4/1/2015 2/20/2015 3/15/2015 280,275.00 12 REFUNDING (2002 WATER 4/1/2015 2/20/2015 3/15/2015 23,950.00 1997 TAMARACK 4/1/2015 2/20/2015 3/15/2015 48,678.75 FIRE STATION DEBT 4/1/2015 2/20/2015 3/15/2015 522,312.50 2008 WATER SYS PROJ 4/1/2015 2/20/2015 3/15/2015 79,281.25 98 CONTRACT SADs 4/1/2015 4/1/2015 3/15/2015 300.00 11 SAD 4/1/2015 4/1/2015 3/15/2015 290.00 2002 WATER SYSTEM 4/1/2015 4/1/2015 3/15/2015 250.00 1997 TAMARACK 4/1/2015 4/1/2015 3/15/2015 300.00 2008 WATER SYS PROJ 4/1/2015 4/1/2015 3/15/2015 250.00 2009 ORE LAKE SRF 4/1/2015 2/20/2015 3/15/2015 12,240.03 2010 IND/DOWNING 4/1/2015 2/20/2015 3/15/2015 34,050.00 47 of 138

BANK PRIN & INVOICE TRANSFER/ ACCOUNT DEBT INTEREST INTEREST ADMIN FEE ANTICIPATED INVESTMENT AMOUNT INFO ISSUE DUE DATE DUE DATE DUE DATE DATE LIQUIDATION DATE DUE 2010 WWTP IMP 4/1/2015 2/20/2015 3/15/2015 34,187.50 04 SAD 5/1/2015 5/1/2015 4/20/2015 240.75 2007 WWTP REFUNDING 5/1/2015 5/1/2015 4/20/2015 325.00 2007 WWTP REFUNDING 7/1/2015 5/20/2015 6/21/2015 305,984.38 HURON RIVER HIGHLANDS N/A 7/1/2015 N/A 6/1/2015 6/15/2015 20,631.65 48 of 138

TAB 3 FINANCE MAJOR ISSUES 49 of 138

October/November, 2013 TOWNSHIP PROJECTS - STATUS: ISSUE ACTIONS TAKEN TOWNSHIP ACTIONS TO BE TAKEN The governor signed into law significant changes to the Personal Property Tax Rules which will reduce the total amount collected by the Township starting in 2014. The bottom line is if the taxable value of the personal property is worth $40,000 or less there will be no tax on that property. Preparation of notices is in process and will be mailed out to those affected by the new law. Based on the response Assessing will be busy changing a number of property tax records to conform to the new law. A major issue is Condition of the Townships roads and should the Township raise funds to help maintain selected roads. Township has formed a focus group to advise the board of trustees on the following: 1. Should the Board of Trustees put a road millage question on the 2014 general election ballot? 2. If a millage is placed on the ballot, what rate, and for how many years, should the millage be requested? 3. Is it prudent to sell a bond and provide for the majority of the road improvements in the first three to five years of the millage leaving the residual millage proceeds for ongoing annual maintenance? Focus group has had three meetings to date to better understand what maintenance the County will and will not be completing in the near future based on current funding and the alternatives to funding plus selection process of proposed roads. There are 4 more meetings scheduled. 1/9/14, 1/23/14, 2/13/14, & 3/13/14 First three meetings have been held to date and all have been very positive. Mike Crain, our Livingston County Road Commissioner, gave an excellent presentation at the November meeting.. 50 of 138

TAB 4 PROPERTY TAXES 51 of 138

SUMMARY 2013/2014 WINTER TAX BILLS and news letters were sent out by 12/1/13. If you have not received either a bill or an information copy by 12/10/13 please call the Treasury department 810-231-1000 ex 205 for follow up. The attached 2013 Millage Breakdown table has been updated with the winter Millage rates. The Township Board approved a resolution at the October 1 st meeting to again wave the 3% penalty fee and the 1% interest for all winter taxes paid after Feb 14 th but on or before Feb 28 th 2014. As a reminder After September 16 th all unpaid summer tax bills will have 1% interest added monthly to the payment. On February 28 th at 5 PM all unpaid summer and winter Property Taxes will be turned over to the County for collection purposes. We will not accept summer or winter property tax payments in the Township after that time. In the case of duplicate payments, our policy is for the first payment to be applied to the bill and the second payment to be returned to the sender. Looking at the following document (7 year tax comparison) you will see that the Township has turned a corner and the property values for the entire Township are on the rise as well as taxes billed. Also shown on that page is a reduction in delinquency up thru the 2012-13 tax year. The 2013-14 tax values have also been added to the charts in TAB 8. Governor Snyder signed into law on November 5 th 2013, Public Acts 153 of 2013, which contains significant changes to the Personal Property tax law. If you have any Personal Property on our tax roll it is critical that you become familiar with the major changes in this law. Attached in this TAB is a copy of Senate Bill No. 489 which contains the revised Personal Property tax law (click on link below), a copy of the Legislative Analysis and a document being sent out by our Assessing Dept to all Personal Property tax payers. It is also important to remember that this act will be repealed if not approved by a majority of the qualified electors of this State who will vote on the question at an election in August 2014. If repealed, assessors should remove the exception from the property on the assessment roll for 2015. Hyper link to Michigan Legislature for bill contents. http://www.legislature.mi.gov/(s(mh5kjvyrcmbiq555cqde1n55))/mileg.aspx?page=getobject&obj ectname=2013-sb-0489 52 of 138 1

7 YEAR ANNUAL TAX COLLECTION COMPARISON Property Taxable Value for Fiscal Years 2013/14 $ 897,618,424 2012/13 $ 881,084,678 2011/12 $ 881,499,312 2010/11 $ 894,000,134 2009/10 $ 990,687,632 2008/09 $1,034,487,767 2007/08 $1,041,905,999 Property Taxes Billed (excluding special accounts and DNR parcels) 2013/14 $26,475,384 (13 is 10.91% smaller than 2007) 2012/13 $25,849,436 (12 is 13.01% smaller than 2007) 2011/12 $26,514,328 2010/11 $26,556,593 2009/10 $29,451,387 2008/09 $29,446,841 2007/08 $29,716,911 Delinquency percentage 2013/14 Collection in process 2012/13 4.73% 2011/12 5.74% 2010/11 6.68% 2009/10 6.52% 2008/09 8.01% 2007/08 7.67% 53 of 138 1

CHART 5 PROPERTY TAX ROLL FOR THE PAST 7 YEARS (2013-14 is 10.9% less compared to 2007-08) $35,000,000.00 $30,000,000.00 $25,000,000.00 $20,000,000.00 $15,000,000.00 $10,000,000.00 $5,000,000.00 $- 2007-08 $29,716,911 2008-09 $29,446,841 2009-10 $29,451,387 2010-11 $26,556,593 2011-12 $26,514,238 2012-13 $25,849,436 2013-14 $26,481,672 Non-Township Enitities Township Office Township Fire Township Police Township Parks and Senior Center Township Library Township Special Assessments 54 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** REAL PROPERTY *** PARCEL COUNT 10481 TAXABLE VALUE 874,696,487 ASSESSED VALUE 938,099,768 SEV VALUE 938,099,768 PRE/MBT TAXABLE 742,412,935 NON PRE/MBT TAXABLE 132,283,552 Page: 1/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ----------------------------------------- ADMIN FEE 253,863.32 COUNTY 3,458,620.56 LOCAL 4,133,909.40 SCHOOL 8,939,222.39 STATE TAX 5,248,154.69 INT SCHOOL 2,130,124.17 LIBRARY 88,388.54 SPECIALS 1,398,943.63 -------------- TOTALS 25,651,226.70 TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED ------------------------------------------------------------------------------ (S) STATE ED TAX 9,852 874,696,487 6.00000 5,248,154.69 (S) COUNTY ALLOCATED 9,852 874,696,487 3.38970 2,964,909.14 (S) BR SCHOOL OPER 327 12,354,916 15.94530 212,076.68 (S) BR SCH OPER VOTE 327 12,354,916 2.05470 27,326.71 (S) LIVINGSTON ISD 1,534 142,652,249 2.33610 333,242.34 (W) TOWNSHIP ALLOC 9,850 874,696,487 0.84420 738,369.81 (W) TOWNSHIP POLICE 9,850 874,696,487 1.50000 1,312,007.00 (W) TOWNSHIP FIRE 9,850 874,696,487 1.00000 874,669.26 (W) VOTED FIRE BOND 9,850 874,696,487 0.69040 603,841.09 (W) TOWNSHIP LIBRARY 9,850 874,696,487 0.44180 386,391.25 (W) COUNTY AMBULANCE 9,850 874,696,487 0.30000 262,362.82 (W) HCMA - PARKS 9,850 874,696,487 0.21460 187,660.19 (W) LIVINGSTON ISD 7,748 679,069,223 ***** 1,586,335.56 (W) BR SCHOOL DEBT 1,416 129,163,686 7.19000 928,679.76 (W) TOWNSHIP REC 9,850 874,696,487 0.25000 218,630.99 (W) VETERANS RELIEF 9,847 874,696,487 0.05000 43,688.41 (W) BR SCH DEBT 92 115 13,356,067 1.85480 24,772.32 (W) PI SCH DEBT 92 115 13,356,067 0.71000 9,482.24 (W) PI SCHOOL OPER 1,763 113,484,151 18.00000 2,042,710.52 (W) PI SCHOOL DEBT 7,748 679,069,223 7.55000 5,126,935.63 (W) BR SCH DEBT 79 1 132,496 7.19000 952.64 (W) WASHTENAW ISD 570 52,975,015 3.97450 210,546.27 (W) DE SCHOOL OPER 154 6,444,485 18.00000 116,000.42 (W) DE SCHOOL DEBT 570 52,975,015 8.50000 450,285.47 (W) DE LIBRARY OPER 570 52,975,015 1.12860 59,784.54 (W) DE LIBRARY DEBT 570 52,975,015 0.54000 28,604.00 (*) X0015, PAST DUE 477 0 (N/A) 233,956.81 (*) X2065, TOWRPINER 17 0 (N/A) 14,917.67 (*) X13029, PINE LAK 30 0 (N/A) 1,000.00 (*) X2016, CONTRACT 18 0 (N/A) 13,724.82 (*) X2056, CONSAD200 18 0 (N/A) 32,703.26 (*) X2062, CONSAD01R 29 0 (N/A) 36,410.78 (*) XM1303, KNOLLWOO 37 0 (N/A) 1,000.08 (*) X3770, RI-CE-LA- 167 0 (N/A) 23,576.23 (*) X3930, WINANS DR 55 0 (N/A) 4,445.71 (*) X3008, COMM DR R 11 0 (N/A) 3,727.06 (*) X2053, RUSH LAKE 242 0 (N/A) 225,821.31 (*) X3152, KINGSTON 29 0 (N/A) 9,005.10 (*) X2112, CONSAD200 6 0 (N/A) 6,233.93 (*) X2054, ONEID/M-3 18 0 (N/A) 24,356.04 (*) X2002, STRAWBERR 412 0 (N/A) 225,757.14 (*) X0002, RIV/FERN 10 0 (N/A) 4,232.69 (*) X2133, O&M SEWER 1 0 (N/A) 600.24 (*) X3119, HURONRIVE 62 0 (N/A) 17,221.05 (*) X2055, GALATIAN 6 0 (N/A) 5,411.16 (*) X2064, BUCKLAKER 136 0 (N/A) 83,826.96 (*) X2132, SEWER AR 1 0 (N/A) 493.72 (*) X2115, CONSAD06P 1 0 (N/A) 991.44 (*) X13017, HURON OA 14 0 (N/A) 500.00 (*) X2565, WATERPHAS 34 0 (N/A) 120,647.95 (*) X2574, LCWA 5 0 (N/A) 207.10 (*) X3780, CAMPBELL 13 0 (N/A) 2,522.80 (*) X3633, SCOTT RD 11 0 (N/A) 1,978.30 (*) X3800, EDGE/BUR 101 0 (N/A) 1,166.03 55 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels Page: 2/7 DB: Hamburg Twp 2013 (*) X3093, BUHL DR. 12 0 (N/A) 839.04 (*) X3129, INDIANOLA 107 0 (N/A) 36,402.47 (*) X3142, MIDLAND D 1 0 (N/A) 1,412.25 (*) X3139, DOWNING D 31 0 (N/A) 1,621.35 (*) X3137, DOWNING D 22 0 (N/A) 6,515.56 (*) X3634, RUST/LKP 19 0 (N/A) 2,348.40 (*) X2063, WHTCORGAR 182 0 (N/A) 158,241.15 (*) X2066, MARYANNRE 12 0 (N/A) 9,262.92 (*) X3009, CRYSTAL D 97 0 (N/A) 3,560.75 (*) X015PL, PBLASWA- 66 0 (N/A) 18,549.05 (*) XL1101, PORTAGE 370 0 (N/A) 16,879.15 (*) XL1303, PORTAGE 440 0 (N/A) 6,095.26 (*) X2057, MUMFORD P 19 0 (N/A) 5,022.27 (*) X0004, MUMFORD L 76 0 (N/A) 1,478.79 (*) X2393, TAMARACK 43 0 (N/A) 32,635.55 (*) X3012, NOR/PEAR 16 0 (N/A) 1,644.29 (S) ADMIN FEE 87,807.75 (W) ADMIN FEE 166,055.57 (S) TOTALS 8,873,517.31 (W) TOTALS 16,777,709.39 GRAND TOTALS 25,651,226.70 56 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** PERSONAL PROPERTY *** PARCEL COUNT 294 TAXABLE VALUE 22,482,688 ASSESSED VALUE 22,482,688 SEV VALUE 22,482,688 PRE/MBT TAXABLE 9,895,478 NON PRE/MBT TAXABLE 12,587,210 Page: 3/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ----------------------------------------- ADMIN FEE 8,048.56 COUNTY 88,898.41 LOCAL 106,256.77 SCHOOL 437,686.60 STATE TAX 116,379.16 INT SCHOOL 54,184.75 LIBRARY 1,694.79 -------------- TOTALS 813,149.04 TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED ------------------------------------------------------------------------------ (S) STATE ED TAX 250 19,396,528 ***** 116,379.16 (S) COUNTY ALLOCATED 258 22,482,688 3.38970 76,208.25 (S) BR SCHOOL OPER 18 1,173,890 ***** 19,051.94 (S) BR SCH OPER VOTE 18 1,173,890 ***** 2,454.94 (S) LIVINGSTON ISD 18 1,236,730 2.33610 2,889.03 (W) TOWNSHIP ALLOC 258 22,482,688 0.84420 18,978.60 (W) TOWNSHIP POLICE 258 22,482,688 1.50000 33,723.40 (W) TOWNSHIP FIRE 258 22,482,688 1.00000 22,482.68 (W) VOTED FIRE BOND 258 22,482,688 0.69040 15,520.78 (W) TOWNSHIP LIBRARY 257 22,482,688 0.44180 9,931.59 (W) COUNTY AMBULANCE 254 22,482,688 0.30000 6,743.68 (W) HCMA - PARKS 254 22,482,688 0.21460 4,823.59 (W) LIVINGSTON ISD 234 20,230,228 ***** 47,258.74 (W) BR SCHOOL DEBT 17 1,236,350 7.19000 8,889.29 (W) TOWNSHIP REC 254 22,482,688 0.25000 5,619.72 (W) VETERANS RELIEF 236 22,482,688 0.05000 1,122.89 (W) BR SCH DEBT 92 1 380 1.85480 0.70 (W) PI SCH DEBT 92 1 380 0.71000 0.26 (W) PI SCHOOL OPER 226 10,409,990 ***** 227,784.28 (W) PI SCHOOL DEBT 234 20,230,228 7.55000 152,737.16 (W) WASHTENAW ISD 6 1,015,730 3.97450 4,036.98 (W) DE SCHOOL OPER 6 1,003,330 ***** 18,134.34 (W) DE SCHOOL DEBT 6 1,015,730 8.50000 8,633.69 (W) DE LIBRARY OPER 6 1,015,730 1.12860 1,146.33 (W) DE LIBRARY DEBT 6 1,015,730 0.54000 548.46 (S) ADMIN FEE 2,168.67 (W) ADMIN FEE 5,879.89 (S) TOTALS 219,151.99 (W) TOTALS 593,997.05 GRAND TOTALS 813,149.04 57 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** EXEMPT PROPERTY *** PARCEL COUNT 343 TAXABLE VALUE 0 ASSESSED VALUE 0 SEV VALUE 0 PRE/MBT TAXABLE 0 NON PRE/MBT TAXABLE 0 Page: 4/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ----------------------------------------- ADMIN FEE 16.22 SPECIALS 1,625.98 -------------- TOTALS 1,642.20 TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED ------------------------------------------------------------------------------ (*) X2064, BUCKLAKER 2 0 (N/A) 1,519.84 (*) XL1303, PORTAGE 5 0 (N/A) 67.22 (*) X0004, MUMFORD L 2 0 (N/A) 38.92 (W) ADMIN FEE 16.22 (W) TOTALS 1,642.20 GRAND TOTALS 1,642.20 58 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** BUILDINGS ON LEASED LAND *** PARCEL COUNT 349 TAXABLE VALUE 414,169 ASSESSED VALUE 421,620 SEV VALUE 421,620 PRE/MBT TAXABLE 117,885 NON PRE/MBT TAXABLE 296,284 Page: 5/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ----------------------------------------- ADMIN FEE 153.61 COUNTY 1,635.02 LOCAL 1,954.36 SCHOOL 8,459.40 STATE TAX 2,484.92 INT SCHOOL 966.79 -------------- TOTALS 15,654.10 TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED ------------------------------------------------------------------------------ (S) STATE ED TAX 141 414,169 6.00000 2,484.92 (S) COUNTY ALLOCATED 141 414,169 3.38970 1,403.20 (W) TOWNSHIP ALLOC 141 414,169 0.84420 348.96 (W) TOWNSHIP POLICE 141 414,169 1.50000 620.86 (W) TOWNSHIP FIRE 141 414,169 1.00000 414.07 (W) VOTED FIRE BOND 141 414,169 0.69040 285.21 (W) TOWNSHIP LIBRARY 141 414,169 0.44180 182.27 (W) COUNTY AMBULANCE 141 414,169 0.30000 123.63 (W) HCMA - PARKS 141 414,169 0.21460 88.16 (W) LIVINGSTON ISD 141 414,169 2.33610 966.79 (W) TOWNSHIP REC 141 414,169 0.25000 102.99 (W) VETERANS RELIEF 139 414,169 0.05000 20.03 (W) PI SCHOOL OPER 53 296,284 18.00000 5,333.08 (W) PI SCHOOL DEBT 141 414,169 7.55000 3,126.32 (S) ADMIN FEE 38.17 (W) ADMIN FEE 115.44 (S) TOTALS 3,926.29 (W) TOTALS 11,727.81 GRAND TOTALS 15,654.10 59 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels *** GRAND TOTALS *** PARCEL COUNT 11467 TAXABLE VALUE 897,593,344 ASSESSED VALUE 961,004,076 SEV VALUE 961,004,076 PRE/MBT TAXABLE 752,426,298 NON PRE/MBT TAXABLE 145,167,046 Page: 6/7 DB: Hamburg Twp 2013 TAX ROLL SUMMARY TOTALS DESCRIPTION TAX BILLED ----------------------------------------- ADMIN FEE 262,081.71 COUNTY 3,549,153.99 LOCAL 4,242,120.53 SCHOOL 9,385,368.39 STATE TAX 5,367,018.77 INT SCHOOL 2,185,275.71 LIBRARY 90,083.33 SPECIALS 1,400,569.61 -------------- TOTALS 26,481,672.04 TAX ROLL DETAILS TAX DESCRIPTION COUNT TAXABLE MILLAGE TAX BILLED ------------------------------------------------------------------------------ (S) STATE ED TAX 10,243 894,507,184 ***** 5,367,018.77 (S) COUNTY ALLOCATED 10,251 897,593,344 3.38970 3,042,520.59 (S) BR SCHOOL OPER 345 13,528,806 ***** 231,128.62 (S) BR SCH OPER VOTE 345 13,528,806 ***** 29,781.65 (S) LIVINGSTON ISD 1,552 143,888,979 2.33610 336,131.37 (W) TOWNSHIP ALLOC 10,249 897,593,344 0.84420 757,697.37 (W) TOWNSHIP POLICE 10,249 897,593,344 1.50000 1,346,351.26 (W) TOWNSHIP FIRE 10,249 897,593,344 1.00000 897,566.01 (W) VOTED FIRE BOND 10,249 897,593,344 0.69040 619,647.08 (W) TOWNSHIP LIBRARY 10,248 897,593,344 0.44180 396,505.11 (W) COUNTY AMBULANCE 10,245 897,593,344 0.30000 269,230.13 (W) HCMA - PARKS 10,245 897,593,344 0.21460 192,571.94 (W) LIVINGSTON ISD 8,123 699,713,620 ***** 1,634,561.09 (W) BR SCHOOL DEBT 1,433 130,400,036 7.19000 937,569.05 (W) TOWNSHIP REC 10,245 897,593,344 0.25000 224,353.70 (W) VETERANS RELIEF 10,222 897,593,344 0.05000 44,831.33 (W) BR SCH DEBT 92 116 13,356,447 1.85480 24,773.02 (W) PI SCH DEBT 92 116 13,356,447 0.71000 9,482.50 (W) PI SCHOOL OPER 2,042 124,190,425 ***** 2,275,827.88 (W) PI SCHOOL DEBT 8,123 699,713,620 7.55000 5,282,799.11 (W) BR SCH DEBT 79 1 132,496 7.19000 952.64 (W) WASHTENAW ISD 576 53,990,745 3.97450 214,583.25 (W) DE SCHOOL OPER 160 7,447,815 ***** 134,134.76 (W) DE SCHOOL DEBT 576 53,990,745 8.50000 458,919.16 (W) DE LIBRARY OPER 576 53,990,745 1.12860 60,930.87 (W) DE LIBRARY DEBT 576 53,990,745 0.54000 29,152.46 (*) X0015, PAST DUE 477 0 (N/A) 233,956.81 (*) X2065, TOWRPINER 17 0 (N/A) 14,917.67 (*) X13029, PINE LAK 30 0 (N/A) 1,000.00 (*) X2016, CONTRACT 18 0 (N/A) 13,724.82 (*) X2056, CONSAD200 18 0 (N/A) 32,703.26 (*) X2062, CONSAD01R 29 0 (N/A) 36,410.78 (*) XM1303, KNOLLWOO 37 0 (N/A) 1,000.08 (*) X3770, RI-CE-LA- 167 0 (N/A) 23,576.23 (*) X3930, WINANS DR 55 0 (N/A) 4,445.71 (*) X3008, COMM DR R 11 0 (N/A) 3,727.06 (*) X2053, RUSH LAKE 242 0 (N/A) 225,821.31 (*) X3152, KINGSTON 29 0 (N/A) 9,005.10 (*) X2112, CONSAD200 6 0 (N/A) 6,233.93 (*) X2054, ONEID/M-3 18 0 (N/A) 24,356.04 (*) X2002, STRAWBERR 412 0 (N/A) 225,757.14 (*) X0002, RIV/FERN 10 0 (N/A) 4,232.69 (*) X2133, O&M SEWER 1 0 (N/A) 600.24 (*) X3119, HURONRIVE 62 0 (N/A) 17,221.05 (*) X2055, GALATIAN 6 0 (N/A) 5,411.16 (*) X2064, BUCKLAKER 138 0 (N/A) 85,346.80 (*) X2132, SEWER AR 1 0 (N/A) 493.72 (*) X2115, CONSAD06P 1 0 (N/A) 991.44 (*) X13017, HURON OA 14 0 (N/A) 500.00 (*) X2565, WATERPHAS 34 0 (N/A) 120,647.95 (*) X2574, LCWA 5 0 (N/A) 207.10 (*) X3780, CAMPBELL 13 0 (N/A) 2,522.80 (*) X3633, SCOTT RD 11 0 (N/A) 1,978.30 (*) X3800, EDGE/BUR 101 0 (N/A) 1,166.03 60 of 138

11/25/2013 03:36 PM 2013 Combined Adjusted Tax Roll For HAMBURG TOWNSHIP LIVINGSTON Spec. Population: Ad Valorem Parcels Page: 7/7 DB: Hamburg Twp 2013 (*) X3093, BUHL DR. 12 0 (N/A) 839.04 (*) X3129, INDIANOLA 107 0 (N/A) 36,402.47 (*) X3142, MIDLAND D 1 0 (N/A) 1,412.25 (*) X3139, DOWNING D 31 0 (N/A) 1,621.35 (*) X3137, DOWNING D 22 0 (N/A) 6,515.56 (*) X3634, RUST/LKP 19 0 (N/A) 2,348.40 (*) X2063, WHTCORGAR 182 0 (N/A) 158,241.15 (*) X2066, MARYANNRE 12 0 (N/A) 9,262.92 (*) X3009, CRYSTAL D 97 0 (N/A) 3,560.75 (*) X015PL, PBLASWA- 66 0 (N/A) 18,549.05 (*) XL1101, PORTAGE 370 0 (N/A) 16,879.15 (*) XL1303, PORTAGE 445 0 (N/A) 6,162.48 (*) X2057, MUMFORD P 19 0 (N/A) 5,022.27 (*) X0004, MUMFORD L 78 0 (N/A) 1,517.71 (*) X2393, TAMARACK 43 0 (N/A) 32,635.55 (*) X3012, NOR/PEAR 16 0 (N/A) 1,644.29 (S) ADMIN FEE 90,014.59 (W) ADMIN FEE 172,067.12 (S) TOTALS 9,096,595.59 (W) TOTALS 17,385,076.45 GRAND TOTALS 26,481,672.04 61 of 138

HAMBURG TOWNSHIP - 2013 MILLAGE BREAKDOWN MILLAGE PINCKNEY - 47080 BRIGHTON - 47010 DEXTER - 81050 LEVY HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME HOMESTAD NON - HOME TOWNSHIP Allocated 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 0.8442 Police - voted 1996 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 1.5000 Fire - voted 1998 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 Library 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 0.4418 Voted Fire Bond 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 0.6904 Township Rec. 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 0.2500 TOTAL 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 4.7264 COUNTY Allocated-General Operations 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 3.3897 Ambulance 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 0.3000 Parks (HCMA) - voted 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 0.2146 Vets Millage 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 0.0500 TOTAL 3.3897 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 3.9543 PINCKNEY COMM. SCHOOLS Operating 18.0000 18.0000 18.0000 Debt 0.7100 0.7100 Debt 7.5500 7.5500 7.5500 TOTAL 7.5500 25.5500 0.0000 0.0000 0.7100 0.7100 18.0000 BRIGHTON AREA SCHOOLS Operating 18.0000 18.0000 18.0000 18.0000 18.0000 Debt 7.1900 7.1900 7.1900 7.1900 Debt 1.8548 1.8548 TOTAL 7.1900 25.1900 7.1900 25.1900 1.8548 19.8548 18.0000 HOWELL PUBLIC SCHOOLS Debt 1989 - voted TOTAL DEXTER COMMUNITY SCH. Operating 18.0000 Debt 8.5000 8.5000 TOTAL 8.5000 26.5000 PINCK/BRTN '79-47021 PINCK/BRTN '92-47023 HOWELL/PINCK 89-47081 PINCK/BRTN '80-47022 State Education Tax-TOTAL 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 6.0000 Livingston I.S.D. 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 TOTAL 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 2.3361 Dexter Library 1.1286 1.1286 Dexter Library-Debt 0.5400 0.5400 Howell Library 0.6920 0.6920 Washtenaw I.S.D. 3.9745 3.9745 TOTAL 5.6431 5.6431 0.6920 0.6920 TOTAL ALL RATES 24.5668 42.5668 24.2068 42.2068 28.8238 46.8238 24.2068 42.2068 19.5816 37.5816 17.7088 35.7088 17.0168 35.0168 summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n summer-h summer-n 9.3897 9.3897 11.7258 29.7258 9.3897 9.3897 11.7258 29.7258 11.7258 29.7258 9.3897 9.3897 11.7258 29.7258 winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n winter-h winter-n 15.1771 33.1771 12.481 12.481 19.4341 37.4341 12.4810 12.4810 7.8558 7.8558 8.3191 26.3191 5.2910 5.2910 PINCKNEY-47080 BRIGHTON-47010 DEXTER-81050 PINCK/BRTN-47021 PINCK/BRTN 47023 HOWELL/PINCK-47081 PINCK/BRTN-47022 62 of 138

RESOLUTION HAMBURG TOWNSHIP 2013 TAX LEVIES At a regular meeting of the Hamburg Township Board of Trustees, held at the Hamburg Township Hall located at 10405 Merrill Road, Hamburg Township, Livingston County, Michigan on Tuesday, October 1, 2013 beginning at 2:30 p.m., there were: PRESENT: ABSENT: Resolution moved by, and supported by to adopt the following: NOW THEREFORE BE IT RESOLVED, that the Hamburg Township Board hereby authorizes the Levy of Mills on the 2013 taxes, broken down as follows: Allocated Operating Police Fund Fire Fund Library Parks Fund Fire Bond TOTAL:.8442 mills 1.5000 mills 1.0000 mills.4418 mills.2500 mills.6904 mills 4.7264 mills BE IT FURTHER RESOLVED, that the following amounts are levied to be included on the December 2013 tax bills for Special Assessment Districts in the Township: ROAD MAINTENANCE DISTRICTS 3780 Campbell Drive $2,522.80 3008 Community Drive 3,727.06 3009 Crystal Drive/Crystal Beach 3,560.75 3139 Downing Drive 1,621.35 3800 Edgelake/Burton Drives 1,166.03 3152 Kingston Drive 9,005.10 3012 Norene-Peary 1,644.29 3633 Rustic/Lakepointe Drives 2,348.40 3634 Scott Drive 1,978.30 3770 Riverside/Century/Lagoon Drives 23,576.23 3930 Winans Drive 4,445.71 Sub Total $55,596.02 STREET LIGHTING DISTRICTS 0004 Mumford Park $1,517.71 Sub Total $1,517.71 63 of 138

SEWER ASSESSMENTS 2002 Strawberry Lake $225,757.14 2016 Contract S.A.D.s 13,724.82 2053 Rush Lake 225,821.31 2054 Oneida/M-36 24,356.04 2055 Galatian 5,411.16 2056 Contract S.A.D. 2003 (2004) 32,703.26 2062 Contract S.A.D. 2001 36,410.78 2112 Contract S.A.D. 2006 6,233.93 2115 Contract S.A.D. 2006 Purcell 991.44 Contract S.A.D. 2010 Minke 1,412.25 2063 Whitewood/Cornwell/Gallagher 158,241.15 2064 Buck Lake 85,346.80 2065 Towering Pines 14,917.67 2066 Mary Ann Drive 9,262.92 2393 Tamarack Lake 32,635.55 2565 Water Phase 1 2008 120,647.95 Sub Total $993,874.17 DELINQUENT SEWER OPERATION/MAINTENANCE 015 Hamburg Village $12,189.35 015 Ore Lake 36,028.71 015 Portage Lake 18,549.05 015 Strawberry Lake 115,396.11 015 Winans Lake 8,173.21 015 Outside Established Districts 48,305.50 015 Riverview/Fernlands 13,863.93 Sub Total $252,505.86 ROAD IMPROVEMENTS 3093 Buhl Drive Road Improvement $839.04 3119 Huron River Highlands Road Improvement 17,221.05 3129 Indianola/Gallagher Area Road Improvement 36,402.47 3137 Downing Drive Road Improvement 6,515.56 Sub Total $60,978.12 DRAIN ASSESSMENT PROPERTIES TOWNSHIP XL1101 Portage & Baseline Lakes Debt $16,879.15 $0.00 X13017 Huron Oaks 500.00 312.50 XM1303 Knollwood Hills 1,000.08 625.00 X13029 Pine Lake 1,000.00 625.00 XL1303 Portage-Baseline Lake Level 6,162.48 0.00 Sub Total $25,541.71 $1,562.50 CANAL DREDGING 2057 Mumford Park $5,022.27 Sub Total $5,022.27 DELINQUENT SEWER CONNECTIONS Riverview/Fernlands $4,232.69 Sub Total $4,232.69 MISC. 64 of 138

2105 Bond Series 2004 S.A.D. Overruns $0.00 2132 Sewer A/R 493.72 2133 O & M Sewer A/R 600.24 X2574 LCWA Delinquent UB Bills 207.10 Sub Total $1,301.06 GRAND TOTAL $25,541.71 $1,376,590.40 A roll call vote was taken as follows: AYES: NAYS: ABSENT: RESOLUTION DECLARED. CERTIFICATION I, JAMES A. NEILSON, being the duly elected Clerk of the Township of Hamburg, County of Livingston, State of Michigan, do hereby certify that (1) the foregoing to be a true and complete copy of a Resolution duly adopted by the Township Board, and the vote taken thereon, at the meeting described in the introductory paragraph, at which a quorum was present and remained throughout; (2) the original of such resolution is on file in the records in my office; (3) the meeting was conducted, and public notice thereof was given, pursuant to and in full compliance with the Open Meetings Act (Act No. 267, Public Acts of Michigan, 1976, as amended) and (4) minutes of such meeting were kept and have been or will be made available as required thereby. James A. Neilson, Clerk Hamburg Township 10405 Merrill Road P.O. Box 157 Hamburg, MI 48139-0157 Dated: October 1, 2013 65 of 138

H A M B U R G T O W N S H I P Winter 2013 Taxes Special Assessment Payment Detail ALL CONTRACT S.A.D. s Dollar Amounts TAMARACK LAKE SEWER x2393 Dollar Amounts Levy Amount Vary 20 Years @ 6.00 % Levy Amount 813.76 WATER PHASE 1 Principal Portion Vary 2013 is payment #17 Principal Portion 648.31 Interest Portion Vary Interest Portion 165.45 GALATIAN x2055 WHITE / CORN / GALL SEWER x2063 19 Years @5.32% Levy Amount 901.86 20 Years @ 5.79 % Levy Amount 963.68 2013 is payment #10 Principal Amount 687.79 2013 is payment #13 Principal Portion 700.46 Interest Amount 214.07 Interest Portion 263.22 RUSH LAKE x2053 MUMFORD PK DREDGE x2057 19 Years @5.32% Levy Amount 992.03 19 Years @5.32% Levy Amount 264.33 2013 is payment #10 Principal Portion 756.55 2013 is payment #10 Principal Portion 201.59 Interest Portion 235.48 Interest Portion 62.74 BUCK LAKE SEWER x2064 TOWERING PINES SEWER x2065 20 Years @ 5.79 % Levy Amount 716.08 20 Years @ 5.79 % Levy Amount 877.51 2013 is payment # 13 Principal Portion 520.49 2013 is payment #13 Principal Portion 637.83 Interest Portion 195.59 Interest Portion 239.68 ONEIDA/M-36 x2054 MARY ANN DR SEWER x2066 19 years @5.32% Levy Amount 1084.55 20 Years @ 5.79 % Levy Amount 771.91 2013 is payment #10 Principal Amount 827.11 2013 is payment #13 Principal Portion 561.07 Interest Amount 257.44 Interest Portion 210.84 STRAWBERRY / ZUKE SEWER x2002 20 Years @ 6.0 % Levy Amount 561.83 2013 is payment #20 Principal Portion 530.03 Interest Portion 31.80 66 of 138

H A M B U R G T O W N S H I P Winter 2013 Taxes Special Assessment Payment Detail BUHL DR. RD IMP Dollar Amounts HURON RIVER RD IMP X3119 Dollar Amounts X3093 Levy Amount Vary 10 Years @ 4.55 % Levy Amount 273.35 2013 is payment #8 Principal Portion 240.52 Interest Portion 32.83 SHANG RI LA RD.IMP X3121 DOWNING DR. RD. IMP X3790 PAID IN FULL 2012 10 Years @ 6.19225 % Levy Amount 271.48 2013 is payment #4 Principal Portion 189.39 Interest Portion 82.09 INDIANOLA/ GALLACHER RD. IMP X3129 20 Years @6.19225% Levy Amount 340.21 2013 is payment #4 Principal Portion 165.74 Interest Portion 174.47 67 of 138

Act No. 153 Public Acts of 2013 Approved by the Governor November 5, 2013 Filed with the Secretary of State November 5, 2013 EFFECTIVE DATE: November 5, 2013 STATE OF MICHIGAN 97TH LEGISLATURE REGULAR SESSION OF 2013 Introduced by Senators Brandenburg, Robertson, Caswell, Proos, Marleau, Colbeck and Booher ENROLLED SENATE BILL No. 489 AN ACT to amend 1893 PA 206, entitled An act to provide for the assessment of rights and interests, including leasehold interests, in property and the levy and collection of taxes on property, and for the collection of taxes levied; making those taxes a lien on the property taxed, establishing and continuing the lien, providing for the sale or forfeiture and conveyance of property delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to provide for the establishment of a delinquent tax revolving fund and the borrowing of money by counties and the issuance of notes; to define and limit the jurisdiction of the courts in proceedings in connection with property delinquent for taxes; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to prescribe certain powers and duties of certain officers, departments, agencies, and political subdivisions of this state; to provide for certain reimbursements of certain expenses incurred by units of local government; to provide penalties for the violation of this act; and to repeal acts and parts of acts, by amending sections 9o, 19, 21, 22, 30, and 53b (MCL 211.9o, 211.19, 211.21, 211.22, 211.30, and 211.53b), section 9o as added by 2012 PA 402, section 19 as amended by 2002 PA 267, sections 21 and 22 as amended by 1996 PA 126, section 30 as amended by 2003 PA 194, and section 53b as amended by 2010 PA 24. The People of the State of Michigan enact: Sec. 9o. (1) Beginning December 31, 2013, eligible personal property for which an exemption has been properly claimed under this section is exempt from the collection of taxes under this act. (2) An owner of eligible personal property shall claim the exemption under this section by annually filing an affidavit with the local tax collecting unit in which the eligible personal property is located not later than February 10 in each tax year. The affidavit shall be in a form prescribed by the state tax commission and shall include any address where any property owned by, leased to, or in the possession of that owner or a related entity is located within that local tax collecting unit. The affidavit shall require the owner to attest that the combined true cash value of all industrial personal property and commercial personal property in that local tax collecting unit owned by, leased to, or in the possession of that owner or a related entity on December 31 of the immediately preceding year is less than $80,000.00. (3) If an affidavit claiming the exemption under this section is filed as provided in subsection (2), the owner of that eligible personal property is not required to also file a statement under section 19 in that tax year. (4) A person who claims an exemption for eligible personal property under this section shall maintain books and records and shall provide access to those books and records as provided in section 22. (5) If the assessor of the local tax collecting unit believes that personal property for which an affidavit claiming an exemption is filed under subsection (2) is not eligible personal property, the assessor may deny that claim for exemption by notifying the person that filed the affidavit in writing of the reason for the denial and advising the person that the denial may be appealed to the board of review under section 30 or 53b during that tax year. The assessor may deny a claim for exemption for the current year and for the 3 immediately preceding calendar years. If the assessor denies a ESB 489 68 of 138 (57)

claim for exemption, the assessor shall remove the exemption of that personal property and, if the tax roll is in the local tax collecting unit s possession, amend the tax roll to reflect the denial and the local treasurer shall within 30 days of the date of the denial issue a corrected tax bill for any additional taxes with interest at the rate of 1% per month or fraction of a month and penalties computed from the date the taxes were last payable without interest or penalty. If the tax roll is in the county treasurer s possession, the tax roll shall be amended to reflect the denial and the county treasurer shall within 30 days of the date of the denial prepare and submit a supplemental tax bill for any additional taxes, together with interest at the rate of 1% per month or fraction of a month and penalties computed from the date the taxes were last payable without interest or penalty. Interest on any tax set forth in a corrected or supplemental tax bill shall again begin to accrue 60 days after the date the corrected or supplemental tax bill is issued at the rate of 1% per month or fraction of a month. Taxes levied in a corrected or supplemental tax bill shall be returned as delinquent on the March 1 in the year immediately succeeding the year in which the corrected or supplemental tax bill is issued. (6) If a person fraudulently claims an exemption for personal property under this section, that person is subject to the penalties provided for in section 21(2). (7) For 2014 only, if an owner of eligible personal property did not timely file an affidavit to claim the exemption under this section, that owner may file an appeal with the March 2014 board of review to claim the exemption. (8) As used in this section: (a) Commercial personal property means personal property that is classified as commercial personal property under section 34c or would be classified as commercial personal property under section 34c if not exempt from the collection of taxes under this act under this section or section 9m or 9n. (b) Control, controlled by, and under common control with mean the possession of the power to direct or cause the direction of the management and policies of a related entity, directly or indirectly, whether derived from a management position, official office, or corporate office held by an individual; by an ownership interest, beneficial interest, or equitable interest; or by contractual agreement or other similar arrangement. There is a rebuttable presumption that control exists if any person, directly or indirectly, owns, controls, or holds the power to vote, directly or by proxy, 10% or more of the ownership interest of any other person or has contributed more than 10% of the capital of the other person. Indirect ownership includes ownership through attribution or through 1 or more intermediary entities. (c) Eligible personal property means property that meets all of the following conditions: (i) Is industrial personal property or commercial personal property. (ii) The combined true cash value of all industrial personal property and commercial personal property in that local tax collecting unit owned by, leased to, or in the possession of the person claiming an exemption under this section or a related entity on December 31 of the immediately preceding year is less than $80,000.00. (iii) Is not leased to or used by a person that previously owned the property or a person that, directly or indirectly, controls, is controlled by, or is under common control with the person that previously owned the property. (d) Industrial personal property means personal property that is classified as industrial personal property under section 34c or would be classified as industrial personal property under section 34c if not exempt from the collection of taxes under this act under this section or section 9m or 9n. (e) Person means an individual, partnership, corporation, association, limited liability company, or any other legal entity. (f) Related entity means a person that, directly or indirectly, controls, is controlled by, or is under common control with the person claiming an exemption under this section. Sec. 19. (1) A supervisor or other assessing officer, as soon as possible after entering upon the duties of his or her office or as required under the provisions of any charter that makes special provisions for the assessment of property, shall ascertain the taxable property in his or her assessing district, the person to whom it should be assessed, and that person s residence. (2) Except as otherwise provided in section 9m, 9n, or 9o, the supervisor or other assessing officer shall require any person whom he or she believes has personal property in their possession to make a statement of all the personal property of that person whether owned by that person or held for the use of another to be completed and delivered to the supervisor or assessor on or before February 20 of each year. A notice the supervisor or other assessing officer provides regarding that statement shall also do all of the following: (a) Notify the person to whom such notice is given of the exemptions available under sections 9m, 9n, and 9o. (b) Explain where information about those exemptions, the forms and requirements for claiming those exemptions, and the forms for the statement otherwise required under this section are available. (c) Be sent or delivered by not later than January 10 of each year. 2 ESB 489 69 of 138

(3) If a supervisor, an assessing officer, a county tax or equalization department provided for in section 34, or the state tax commission considers it necessary to require from any person a statement of real property assessable to that person, it shall notify the person, and that person shall submit the statement. (4) A local tax collecting unit may provide for the electronic filing of the statement required under subsection (2) or (3). (5) A statement under subsection (2) or (3) shall be in a form prescribed by the state tax commission. If a local tax collecting unit has provided for electronic filing of the statement under subsection (4), the filing format shall be prescribed by the state tax commission. The state tax commission shall not prescribe more than 1 format for electronically filing a statement under subsection (2) or more than 1 format for electronically filing a statement under subsection (3). (6) A statement under subsection (2) or (3) shall be signed manually, by facsimile, or electronically. A supervisor or assessor shall not require that a statement required under subsection (2) or (3) be filed before February 20 of each year. (7) A supervisor or assessor shall not accept a statement under subsection (2) or (3) as final or sufficient if that statement is not in the proper form or does not contain a manual, facsimile, or electronic signature. A supervisor or assessor shall preserve a statement that is not in the proper form or is not signed as in other cases, and that statement may be used to make the assessment and as evidence in any proceeding regarding the assessment of the person furnishing that statement. (8) An electronic or facsimile signature shall be accepted by a local tax collecting unit using a procedure prescribed by the state tax commission. (9) A statement under subsection (2) for 2015 shall include a schedule of when any personal property included in the statement will become eligible for exemption under section 9m or 9n. Sec. 21. (1) If a person, member of a firm, or officer of a corporation willfully neglects or refuses to make out and deliver a statement required under section 19 or falsely answers or refuses to answer questions concerning his or her property or property under his or her control as required under this act, that person is guilty of a misdemeanor punishable by imprisonment in the county jail for not less than 30 days or more than 6 months or by a fine of not less than $100.00 or more than $1,000.00, or both. If a supervisor, assessing officer, or member of the state tax commission is satisfied that a person is liable under this subsection, he or she shall report the case to the prosecuting attorney of the county in which the property is located. (2) If a person fraudulently claims an exemption for personal property under section 9m, 9n, or 9o, that person is guilty of a misdemeanor punishable by imprisonment in the county jail for not less than 30 days or more than 6 months or by a fine of not less than $500.00 or more than $2,500.00, or both. If the assessor for the local tax collecting unit is satisfied that a person is liable under this subsection, he or she shall report the case to the prosecuting attorney of the county in which the personal property is located. Sec. 22. (1) If a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department is satisfied that a statement required under section 19 is incorrect, or if a statement required under section 19 cannot be obtained from the person, firm, or corporation whose property is assessed, a supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department may examine, under oath to be administered by the supervisor, assessing officer, member of the state tax commission, or director or deputy director of the county tax or equalization department, any person he or she believes has knowledge of the amount or value of any property owned, held, or controlled by the person neglecting, refusing, or omitting to be examined or to furnish the statement required under section 19. (2) A person who files an affidavit claiming an exemption for personal property under section 9o shall maintain adequate books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of all industrial personal property and commercial personal property owned by, leased by, or in the possession of that person or a related entity for 4 years after filing an affidavit claiming the exemption. A person who files an affidavit claiming an exemption for personal property under section 9o shall provide access to the books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of all industrial personal property and commercial personal property owned by, leased by, or in the possession of that person or a related entity if requested by the assessor of the local tax collecting unit, county equalization department, or department of treasury for 4 years immediately succeeding the year in which that person files an affidavit claiming the exemption. (3) A person who files an affidavit claiming an exemption for personal property under section 9m or 9n shall maintain adequate books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of that personal property; the customary industrial use for that personal property; and the asset classification grouping of that personal property as applied in mass appraisal techniques for assessing purposes until that personal property is no longer eligible for exemption under section 9m or 9n. A person who claims an exemption for personal property under section 9m or 9n shall provide access to the books and records relating to the description; the date of purchase, lease, or acquisition; and the purchase price, lease amount, or value of that personal property; the customary industrial use for that personal property; and the asset classification grouping of that personal property as applied in mass appraisal techniques for assessing purposes if requested by the assessor of the local tax collecting unit, county equalization department, or department of treasury in any year in which that person claims an exemption for that personal property under section 9m or 9n. ESB 489 70 of 138 3

(4) The assessor of a local tax collecting unit shall preserve all affidavits claiming an exemption for personal property filed under sections 9m, 9n, and 9o for not less than 4 years after completion of the assessment roll for which the affidavits are filed. (5) A supervisor or assessing officer is authorized to assess to a person, firm, or corporation subject to assessment the amount of real and personal property the supervisor or assessing officer considers reasonable and just. Sec. 30. (1) Except as otherwise provided in subsection (2), the board of review shall meet on the second Monday in March. (2) The governing body of the city or township may authorize, by adoption of an ordinance or resolution, alternative starting dates in March when the board of review shall initially meet, which alternative starting dates shall be the Tuesday or Wednesday following the second Monday of March. (3) The first meeting of the board of review shall start not earlier than 9 a.m. and not later than 3 p.m. and last for not less than 6 hours. The board of review shall also meet for not less than 6 hours during the remainder of that week. Persons or their agents who have appeared to file a protest before the board of review at a scheduled meeting or at a scheduled appointment shall be afforded an opportunity to be heard by the board of review. The board of review shall schedule a final meeting after the board of review makes a change in the assessed value or tentative taxable value of property, adds property to the assessment roll, or exempts personal property under section 9m, 9n, or 9o and removes it from the assessment roll. The board of review shall hold at least 3 hours of its required sessions for review of assessment rolls during the week of the second Monday in March after 6 p.m. (4) A board of review shall meet a total of at least 12 hours during the week beginning the second Monday in March to hear protests. At the request of a person whose property is assessed on the assessment roll or of his or her agent, and if sufficient cause is shown, the board of review shall correct the assessed value or tentative taxable value of the property in a manner that will make the valuation of the property relatively just and proper under this act. For the appeal of a denial of a claim of exemption for personal property under section 9m, 9n, or 9o, or for an appeal under section 9o(7), if an exemption is approved, the board of review shall remove the personal property from the assessment roll. The board of review may examine under oath the person making the application, or any other person concerning the matter. A member of the board of review may administer the oath. A nonresident taxpayer may file his or her appearance, protest, and papers in support of the protest by letter, and his or her personal appearance is not required. The board of review, on its own motion, may change assessed values or tentative taxable values or add to the roll property omitted from the roll that is liable to assessment if the person who is assessed for the altered valuation or for the omitted property is promptly notified and granted an opportunity to file objections to the change at the meeting or at a subsequent meeting. An objection to a change in assessed value or tentative taxable value or to the addition of property to the tax roll shall be promptly heard and determined. Each person who makes a request, protest, or application to the board of review for the correction of the assessed value or tentative taxable value of the person s property or for the exemption of that person s personal property under section 9m, 9n, or 9o shall be notified in writing, not later than the first Monday in June, of the board of review s action on the request, protest, or application, of the state equalized valuation or tentative taxable value of the property, and of information regarding the right of further appeal to the tax tribunal. Information regarding the right of further appeal to the tax tribunal shall include, but is not limited to, a statement of the right to appeal to the tax tribunal, the address of the tax tribunal, and the final date for filing an appeal with the tax tribunal. (5) If an exemption for personal property under section 9m, 9n, or 9o is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall be corrected. If the board of review does not approve an exemption under section 9m, 9n, or 9o, the person claiming the exemption for that personal property may appeal that decision in writing to the Michigan tax tribunal. A correction under this subsection that approves an exemption under section 9o may be made for the year in which the appeal was filed and the immediately preceding 3 tax years. A correction under this subsection that approves an exemption under section 9m or 9n may be made only for the year in which the appeal was filed. (6) After the board of review completes the review of the assessment roll, a majority of the board of review shall indorse the roll and sign a statement to the effect that the roll is the assessment roll for the year in which it has been prepared and approved by the board of review. (7) The completed assessment roll shall be delivered by the appropriate assessing officer to the county equalization director not later than the tenth day after the adjournment of the board of review, or the Wednesday following the first Monday in April, whichever date occurs first. (8) The governing body of the township or city may authorize, by adoption of an ordinance or resolution, a resident taxpayer to file his or her protest before the board of review by letter without a personal appearance by the taxpayer or his or her agent. If that ordinance or resolution is adopted, the township or city shall include a statement notifying taxpayers of this option in each assessment notice under section 24c and on each notice or publication of the meeting of the board of review. 4 ESB 489 71 of 138

Sec. 53b. (1) If there has been a qualified error, the qualified error shall be verified by the local assessing officer and approved by the board of review. Except as otherwise provided in subsection (9), the board of review shall meet for the purposes of this section on Tuesday following the second Monday in December and on Tuesday following the third Monday in July. If approved, the board of review shall file an affidavit within 30 days relative to the qualified error with the proper officials and all affected official records shall be corrected. If the qualified error results in an overpayment or underpayment, the rebate, including any interest paid, shall be made to the taxpayer or the taxpayer shall be notified and payment made within 30 days of the notice. A rebate shall be without interest. The treasurer in possession of the appropriate tax roll may deduct the rebate from the appropriate tax collecting unit s subsequent distribution of taxes. The treasurer in possession of the appropriate tax roll shall bill to the appropriate tax collecting unit the tax collecting unit s share of taxes rebated. Except as otherwise provided in subsections (6) and (8) and section 27a(4), a correction under this subsection may be made for the current year and the immediately preceding year only. (2) Action pursuant to subsection (1) may be initiated by the taxpayer or the assessing officer. (3) The board of review meeting in July and December shall meet only for the purpose described in subsection (1) and to hear appeals provided for in sections 7u, 7cc, 7ee, 7jj, 9m, 9n, and 9o. If an exemption under section 7u is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall be corrected. If an appeal under section 7cc, 7ee, 7jj, 9m, 9n, or 9o results in a determination that an overpayment has been made, the board of review shall file an affidavit and a rebate shall be made at the times and in the manner provided in subsection (1). Except as otherwise provided in sections 7cc, 7ee, 7jj, and 9o, a correction under this subsection shall be made for the year in which the appeal is made only. If the board of review approves an exemption or provides a rebate for property under section 7cc, 7ee, or 7jj as provided in this subsection, the board of review shall require the owner to execute the affidavit provided for in section 7cc, 7ee, or 7jj and shall forward a copy of any section 7cc affidavits to the department of treasury. (4) If an exemption under section 7cc is approved by the board of review under this section, the provisions of section 7cc apply. If an exemption under section 7cc is not approved by the board of review under this section, the owner may appeal that decision in writing to the department of treasury within 35 days of the board of review s denial and the appeal shall be conducted as provided in section 7cc(8). (5) An owner or assessor may appeal a decision of the board of review under this section regarding an exemption under section 7ee or 7jj to the residential and small claims division of the Michigan tax tribunal. An owner is not required to pay the amount of tax in dispute in order to receive a final determination of the residential and small claims division of the Michigan tax tribunal. However, interest and penalties, if any, shall accrue and be computed based on interest and penalties that would have accrued from the date the taxes were originally levied as if there had not been an exemption. (6) A correction under this section that approves a principal residence exemption pursuant to section 7cc may be made for the year in which the appeal was filed and the 3 immediately preceding tax years. (7) For the appeal of a denial of a claim of exemption for personal property under section 9m, 9n, or 9o, if an exemption is approved, the board of review shall remove the personal property from the assessment roll. (8) If an exemption for personal property under section 9m, 9n, or 9o is approved, the board of review shall file an affidavit with the proper officials involved in the assessment and collection of taxes and all affected official records shall be corrected. If the board of review does not approve an exemption under section 9m, 9n, or 9o, the person claiming the exemption for that personal property may appeal that decision in writing to the Michigan tax tribunal. A correction under this subsection that approves an exemption under section 9o may be made for the year in which the appeal was filed and the immediately preceding 3 tax years. A correction under this subsection that approves an exemption under section 9m or 9n may be made only for the year in which the appeal was filed. (9) The governing body of the city or township may authorize, by adoption of an ordinance or resolution, 1 or more of the following alternative meeting dates for the purposes of this section: (a) An alternative meeting date during the week of the second Monday in December. (b) An alternative meeting date during the week of the third Monday in July. (10) As used in this section, qualified error means 1 or more of the following: (a) A clerical error relative to the correct assessment figures, the rate of taxation, or the mathematical computation relating to the assessing of taxes. (b) A mutual mistake of fact. (c) An adjustment under section 27a(4) or an exemption under section 7hh(3)(b). (d) An error of measurement or calculation of the physical dimensions or components of the real property being assessed. (e) An error of omission or inclusion of a part of the real property being assessed. (f) An error regarding the correct taxable status of the real property being assessed. ESB 489 72 of 138 5

(g) An error made by the taxpayer in preparing the statement of assessable personal property under section 19. (h) An error made in the denial of a claim of exemption for personal property under section 9m, 9n, or 9o. This act is ordered to take immediate effect. Secretary of the Senate Clerk of the House of Representatives Approved Governor 6 ESB 489 73 of 138

Legislative Analysis PERSONAL PROPERTY TAX EXEMPTIONS Senate Bills 489 & 490 Sponsor: Sen. Jack Brandenburg House Committee: Tax Policy Senate Committee: Finance Mary Ann Cleary, Director Phone: (517) 373-8080 http://www.house.mi.gov/hfa Complete to 10-1-13 A SUMMARY OF SENATE BILLS 489 & 490 AS PASSED BY THE SENATE 9-19-13 Senate Bills 489 and 490 would make several "clean-up" amendments to the personal property tax exemptions enacted last session. Senate Bill 489 generally amends the process regarding the exemption provided to owners of industrial or commercial personal property with a combined taxable value of less than $40,000. Senate Bill 490 generally amends the process regarding the exemptions provided for eligible manufacturing personal property. Section 9o (Eligible Personal Property) Senate Bill 489 ** The act provides an exemption, beginning December 31, 2013, for commercial and industrial personal property if the combined taxable value of all such property owned by the taxpayer is less than $40,000 in a particular tax collecting unit, (This is known as "eligible personal property"). Senate Bill 489 provides, instead, an exemption for commercial and industrial personal property owned by taxpayer in a particular tax collecting unit if the true cash value of the property is less than $80,000. ** The act requires taxpayers claiming the exemption to file an affidavit with the local tax collecting unit and the Department of Treasury by February 20. The bill deletes the requirement that the affidavit be filed with the Department of Treasury, and moves the filing date to February 10. ** Under the act, the property subject to the exemption would have to be owned by, or under the control, of the owner. The bill provides that the property would have to be owned by, leased by, or in the possession of the owner or a related entity. ** The bill also provides that if the local assessor believes that the property for which the exemption is claimed is not eligible for the exemption, the assessor may deny the claim for exemption by notifying the taxpayer of the reasons for the denial and advising the taxpayer of the right to appeal the denial to the local Board of Review. The bill would permit the local assessor to deny the claim for exemption for the current tax year and any of the three immediately preceding years, and require the tax roll to be amended and revised tax notices be sent out reflecting the denial of the exemption. Analysis available at http://www.legislature.mi.gov Page 1 of 7 74 of 138

Section 19 (Personal Property Statement) **The bill requires the local assessor or supervisor to notify personal property owners of the requirement to file a personal property statement. This notice would also have to include information on the exemptions available for qualified new personal property (Sec. 9m), qualified previously existing personal property (Sec. 9n), and eligible personal property (Sec. 9o). The bill requires this notice to be sent by January 10. (The act requires the statement to be submitted by February 20.) ** The bill also adds that the statement remitted by taxpayers for 2015 would have to include a schedule of when any personal property listed in the statement would be eligible for exemption as qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n). Section 21 (Fraudulent Claim for Exemption) ** The bill provides that if a person fraudulently claims an exemption for personal property under Sections 9m, 9n, or 9o, that person would be guilty of a misdemeanor punishable by imprisonment of 30 days to 6 months and/or a fine of $500 to $2,500. The assessor would have to report suspected fraudulent claims to the prosecuting attorney. Section 22 (Books and Records) ** The bill provides that a person filing a claim for an exemption as eligible personal property (Sec. 9o) would have to maintain adequate books and records relating to the description, the date of purchase or acquisition, purchase price or lease amount, or value of all industrial or commercial personal property for a period of four years. The person would have to make those records available to the local assessor, county equalization department, and the Department of Treasury for four years after the exemption is claimed. The bill also requires a person filing a claim for exemption as qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n) to maintain adequate books and records regarding the description, date of purchase or acquisition, purchase or lease price, value, customary industrial use, asset classification grouping, until that property is no longer eligible for exemptions under Sec. 9m or Sec. 9n. The person would have to make those records available to the local assessor, county equalization department, and the Department of Treasury in any year in which the person claims an exemption. The local assessor would have to retain all affidavits claiming the exemptions under Sec. 9m, Sec. 9n, or Sec. 9o, for at least four years after completion of the assessment roll. Section 30 (March Board of Review) ** The act requires that local Boards of Review (which hear taxpayer challenges regarding their tax assessment) meet in March of each year to examine the tax roll and hear taxpayer challenges for current year assessments. The bill would add provisions Analysis available at http://www.legislature.mi.gov SB 489 & SB 490 Page 2 of 7 75 of 138

regarding the appeal of a denial of a claim for exemption under Sections 9m, 9n, and 9o. For eligible personal property exemptions (Sec. 9o), the board may hear appeals for the current tax year and the immediately preceding three tax years. For qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n), the board may only hear appeals for the current year. ** If the board denies a claim for exemption, the taxpayer may appeal the decision to the Michigan Tax Tribunal. If the board approves the exemption, it would have to notify the appropriate officials of the affected local governments and notify the taxpayer, who would be required to file an affidavit claiming the exemption. Section 53b (July and December Board of Review) ** The act requires that that local Boards of Review meet in July and December of each year to hear taxpayer appeals regarding qualified errors, principal residence exemptions, qualified agricultural exemptions, and poverty exemptions. The bill would add provisions regarding the appeal of a denial of a claim for exemption under Sections 9m, 9n, and 9o. (This appeal would not be limited to circumstances in which there is a qualified error.) The bill contains similar language as provided in Section 30 regarding notice to the appropriate local officials and taxpayers regarding a decision of the review board, and providing that a decision of the review board to deny a claim for exemption may be appealed to the Michigan Tax Tribunal. The bill would include in the definition of "qualified error" an error made in the denial of a claim for exemption for personal property under Sections 9m, 9n, and 9o. Senate Bill 490 Definition of Eligible Manufacturing Personal Property Sections 9m and 9n of the act provide an exemption for eligible manufacturing personal property that was qualified new personal property (Sec. 9m) or qualified previously existing personal property (Sec. 9n). Generally, eligible manufacturing personal property is defined to mean personal property that is located on real property and used more than 50% of the time in industrial processing or in direct integrated support. The act determines the percentage of use in industrial processing or direct integrated support by multiplying the true cash value of the property, multiplied by the percentage of time used in industrial processing or direct integrated support. The act sums this calculation for all personal property and divides the sum total by the true cash value of all personal property located on that parcel of real property. Percentage of Use in Industrial Processing or Direct Integrated Support The bill alters the definition of eligible manufacturing personal property to mean personal property that is "predominantly used" (i.e., more than 50%) in industrial processing or direct integrated support and located on "occupied real property." The percentage of use would be determined by: multiplying the original cost of all personal property by the percentage of use in industrial processing or in direct integrated support, and dividing the resulting product of that calculation by the total original cost of all personal property located on that parcel of real property. The industrial processing use of personal property Analysis available at http://www.legislature.mi.gov SB 489 & SB 490 Page 3 of 7 76 of 138

would be based on the extent to which the property was eligible for the industrial processing exemption under the sales and use taxes. Definition of Occupied Real Property The bill would define "occupied real property" to generally mean real property that is owned, leased, or otherwise occupied by a person claiming the exemption under Section 9m or 9n and any contiguous real property that is entirely owned, leased, or otherwise occupied by a person claiming the exemption that hosts a single, integrated business operation engaged primarily in industrial processing and/or direct integrated support. Definition of Industrial Processing The bill replaces the definition of "industrial processing" in the act by referring instead to the definition as used in the General Sales Tax Act (MCL 205.54t) or the Use Tax Act (MCL 205.94o). The existing definition in the act is similar to the definition used in the sales and use taxes. Definition of Direct Integrated Support The bill generally provides greater detail in the definition of what constitutes "direct integrated support" for the purpose of determining property that is considered eligible manufacturing property. Direct integrated support is defined to include research and development functions, testing and quality control functions, engineering functions, warehousing facilities, and sorting and distribution centers. The bill specifies that research and development functions, testing and quality control functions, and engineering functions apply to goods produced in industrial processing and conducted in furtherance of that industrial processing. Under the act, warehousing facilities must directly support industrial processing and must store tangible personal property. The bill, instead, provides that direct integrated support includes receiving or storing equipment, materials, supplies, parts, or components for industrial processing (or the resulting scrap or waste materials) at the industrial processing site or any another site owned or leased by the owner or lessee of the industrial processing site. It also includes storing finished goods inventory if the inventory was produced by a business primarily engaged in industrial processing and if the inventory is stored at the site where it was produced or at another site owned or leased by the business that produced the inventory. Section 9m (Qualified New Personal Property) The act provides an exemption beginning December 15, 2015, for eligible manufacturing that is "qualified new personal property." Definition of New Personal Property "New personal property" is defined in the act to means property that (1) was not, before January 1, 2013, subject to or exempt from taxation and was not in use or placed in service in the state; (2) before January 1, 2013, was not in use or placed services outside of the state; and (3) was initially purchased from a vendor or new property after Analysis available at http://www.legislature.mi.gov SB 489 & SB 490 Page 4 of 7 77 of 138

December 31, 2012. The bill, instead, defines "new personal property" to mean property that was initially placed in service in this state or outside of the state after December 31, 2012. Affidavit Filing Requirements The act requires a person claiming a qualified new personal property exemption to file an affidavit with the local tax collecting unit and the Department of Treasury by February 20, 2016. The bill would delete the requirement that the affidavit be filed with the Department of Treasury. The affidavit would have to be filed by February 10 of the first year in which the person is claiming the exemption. The affidavit would apply to all existing qualified new personal property (at the time the affidavit was filed) as well as any subsequently acquired qualified new personal property. The bill would delete provisions exempting a person who files an affidavit claiming an exemption for qualified new personal property in 2016 from also having to file a personal property statement under Section 19 of the act (MCL 211.19), and exempting owners of qualified new personal property from filing the affidavit or the Section 19 statement in 2017 and subsequent years. The bill provides, instead, that in 2015, if an affidavit claiming the exemption under Section 9m would have to be filed by February 10, 2016, and the person claiming the exemption filed the Section 19 statement (or the filing requirement was not applicable), the person would not have to file the Section 19 statement for that qualified new personal property in 2016. The bill further provides that beginning in 2017, a person claiming the exemption under Section 9m would not be required to file the Section 19 statement for qualified new personal property that is exempt from taxes as provided in Section 9m. This applies to persons other than those claiming an exemption under Section 9m for personal property that was subject to an industrial facilities exemption under Section 9f of 1974 PA 198 in 2015. For property subject to an industrial facilities exemption under Section 9f of 1974 PA 198 in 2015, the person would not have to file a Section 19 statement in the year the first claim a Section 9m exemption if they complied with the filing requirements of Section 19 in 2015 and if they timely filed the affidavit claiming the exemption under Section 9m. If the person did not file a Section 19 statement in 2015, they would be required to file the statement in the first year in which they claim the exemption under Section 9m, but would not be required to file the Section 19 statement in subsequent years. Denial of Affidavit The bill also provides that if the local assessor believes that the property for which the exemption is claimed is not eligible for the exemption, the assessor may deny the claim for exemption by notifying the taxpayer of the reasons for the denial and advising the taxpayer of the right to appeal the denial to the local Board of Review. The bill would permit the local assessor to deny the claim for exemption for the current tax year and any of the three immediately preceding years, and require the tax roll to be amended and revised tax notices be sent out reflecting the denial of the exemption. Analysis available at http://www.legislature.mi.gov SB 489 & SB 490 Page 5 of 7 78 of 138

Books and Records Requirements The bill would require taxpayers claiming the exemption for qualified new personal property to maintain books and records as provided in Section 22 (as amended by Senate Bill 489). Fraudulent Claims The bill would subject a person fraudulently claiming the qualified new personal property exemption to the same penalties as provided in Section 21(2) (as amended by SB 489). Section 9n (Qualified Previously Existing Personal Property) Affidavit The act provides an exemption, beginning December 31, 2015, to qualified previously existing personal property. This generally applies to eligible manufacturing property that has been subject to or exempt from the collection of taxes for the immediately preceding 10 years or would have been subject to taxes or exempt if located in that state for that period. (This basically phases in the exemption each year until all such property would become exempt in 2023) The act requires an owner of qualified previously existing personal property to claim the exemption by filing an affidavit with the local tax collecting unit and the Department of Treasury by February 20. The bill would delete the requirement that the affidavit be filed with the Department of Treasury. The affidavit would, instead, have to be filed by February 10 of the first year in which the person is claiming the exemption The act provides that if an affidavit claiming the exemption under Section 9n is filed, the owner of the qualified previously existing personal property is not required also to file the Section 19 personal property statement. The bill would delete this provision. Instead, the bill provides that if the person complied with the Section 19 filing requirements in 2015 (or if the filing requirements did not apply because the property was acquired in 2015 or later), the person would not be required also to file a statement of personal property for that property in the first year for which the exemption was claimed or in any subsequent year. If the person filed an affidavit but did not comply with Section 19(9) with respect to the property in 2015, the person would have to file a statement of personal property in the first year for which the exemption was claimed, but not in any subsequent year. If a person claiming an exemption for qualified previously existing personal property had not filed an affidavit as required by Section 9n, the property would be subject to taxation and the person would have to file a statement of personal property. Denial of Affidavit The bill also provides that if the local assessor believes that the property for which the exemption is claimed is not eligible for the exemption, the assessor may deny the claim for exemption by notifying the taxpayer of the reasons for the denial and advising the taxpayer of the right to appeal the denial to the local Board of Review. The bill would permit the local assessor to deny the claim for exemption for the current tax year and any Analysis available at http://www.legislature.mi.gov SB 489 & SB 490 Page 6 of 7 79 of 138

of the three immediately preceding years, and require the tax roll to be amended and revised tax notices be sent out reflecting the denial of the exemption. Books and Records Requirements The bill would require taxpayers claiming the exemption for qualified previously existing personal property to maintain books and records as provided in Section 22 (as amended by Senate Bill 489). Fraudulent Claims The bill would subject a person fraudulently claiming the qualified previously existing personal property exemption to the same penalties as provided in Section 21(2) (as amended by Senate Bill 489). FISCAL IMPACT: As written, both of these bills would have indeterminate effects on state and local revenues. The primary impact of Senate Bill 489 derives from changing the limit of the personal property exemption from $40,000 in taxable value to $80,000 in true cash value. This change should have no fiscal impact, as taxable value is calculated as 50% of true cash value. Changes to the definitions of eligible manufacturing personal property, direct integrated support, and industrial processing are the main drivers of the fiscal impact of Senate Bill 490. Some of these changes reduce while others expand the types of personal property that qualify for exemption. On balance, the definitional changes could have a small but indeterminate fiscal impact relative to current law, as the value of personal property affected by these changes cannot be determined. The bills add a misdemeanor provision. The cost of local incarceration in a county jail and local misdemeanor probation supervision varies by jurisdiction. Penal fine revenues benefit local libraries, which are the constitutionally-designated recipients of those revenues. Legislative Analyst: Mark Wolf Fiscal Analyst: Adam Desrosiers Jim Stansell This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent. Analysis available at http://www.legislature.mi.gov SB 489 & SB 490 Page 7 of 7 80 of 138

PERSONAL PROPERTY TAX NEW FOR 2014 Enclosed please find a Personal Property Statement to be filled out and returned to the township by February 1, 2014 even if you qualify for an exemption. Beginning December 31, 2013, Eligible Personal Property is exempt from taxation. Eligible Personal Property must meet all of the following conditions: The exemption must be properly claimed. The personal property must be classified as industrial personal property or commercial personal property as defined in MCL 211.34c or would be classified as industrial personal property or commercial personal property if not exempt, The combined true cash value of all industrial personal property and commercial personal property owned by, leased by, or in the possession of the owner or a related entity claiming the exemption, is less than $80,000 in the local tax collecting unit, The property is not leased to or used by a person that previously owned the property or a person that directly or indirectly controls, is controlled by, or under common control with the person that previously owned the property. To claim an exemption, Michigan Department of Treasury Form 5076 (enclosed) must be received by the Assessor no later than February 10, 2014. 81 of 138

TAB 5 COMPREHENSIVE MONTHLY BANK/INVESTMENT REPORT 82 of 138

TAB 5 COMPRENHENSIVE MONTHLY BANK/INVESTMENT REPORT This Tab includes; 1) Name of financial institution 2) Name and type of account 3) Amount in the account 4) Interest Rate 5) Maturity date of CD/investment, if applicable For future investments in CDs, CDs will be laddered so that one or more matures every month. This will insure that funds are invested for optimal earnings while keeping funds available for day-to-day expenses. When viewing the figures it must be remembered that the accounts include funds available for Township use and funds that are only available for Bond payments. The latter includes the SAD (Special Assessment District) payments. 83 of 138 1

TAB 5 BANK SUMMARY BANK Sum of Total Balance Balance verified as of Date below PNC $ 525,270.88 10/31/2013 CHASE $ 4,109,237.59 10/31/2013 MBIA $ 281,142.00 10/31/2013 FLAGSTAR $ 2,874,610.52 10/31/2013 HUNTINGTON $ 250,000.00 10/31/2013 MORGAN STANLEY $ 1,673,943.79 10/31/2013 FIRST NATIONAL $ 250,000.00 10/31/2013 CITIZENS $ 250,000.00 10/31/2013 Total $ 10,214,204.78 84 of 138

PNC Bank Monthly Report October 31, 2013 BANK ACCOUNT NAME INVESTMENT NAME CURRENT BALANCE Notes PNC LIBRARY DISBURSEMENT CASH 87,291.98 PNC LIBRARY POOLED CASH 437,978.90 Bank 525,270.88 85 of 138

MBIA Monthly Statements October 31, 2013 BANK ACCOUNT NAME INTEREST RATE CURRENT BALANCE Notes MBIA POOLED 0.04% 281,142.00 Bank Total 281,142.00 moved funds to chase pooled on 11/1/2013 86 of 138

Flagstar Bank CDARS CD'S Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT NAME MATURITY DATE INTEREST RATE CURRENT BALANCE 1998 SEWER SAD WEX BANK 11/21/2013 0.05% 56,357.83 2004 SAD CONSTRUCTION WEX BANK 11/21/2013 0.05% 60,694.25 2004 SAD CONSTRUCTION GRANDPOINT BANK 3/13/2014 0.15% 54,156.59 2004 SAD CONSTRUCTION WEX BANK 11/21/2013 0.05% 42,431.77 2004 SAD CONSTRUCTION COLE TAYLOR BANK 11/21/2013 0.05% 54,431.38 2004 SAD CONSTRUCTION TIB INDEPENDENT BANK 11/21/2013 0.05% 8,211.67 2004 SAD CONSTRUCTION WEX BANK 11/21/2013 0.05% 89,016.15 2004 SAD CONSTRUCTION THE PRIVATE BANK AND TRUST 11/29/2013 0.05% 117,860.84 2004 SAD CONSTRUCTION TIB INDEPENDENT BANK 11/29/2013 0.05% 25,201.56 2004 SAD CONSTRUCTION COLE TAYLOR BANK 1/30/2014 0.10% 57,842.18 2004 SAD CONSTRUCTION EVERBANK 1/30/2014 0.10% 2,996.15 2004 SAD CONSTRUCTION EVERBANK 1/30/2014 0.10% 180,541.72 HEY CREEK ENGINEERING EVERBANK 1/30/2014 0.10% 25,967.05 HEY CREEK CONSTRUCTION EVERBANK 1/30/2014 0.05% 38,995.08 POOLED TALBOT BANK OF EASTON 11/7/2013 0.05% 200,007.67 POOLED FIRST COMMONWEALTH 11/7/2013 0.05% 151,515.34 POOLED TALBOT BANK OF EASTON 11/7/2013 0.05% 48,492.33 POOLED SUSQEHENNA 11/7/2013 0.05% 98,392.83 POOLED UNITED BANK 11/7/2013 0.05% 103,046.21 POOLED FIRST COMMONWEALTH 11/7/2013 0.05% 96,984.66 POOLED SUSQEHENNA 11/7/2013 0.05% 103,023.02 POOLED FIRST AMERICAN BANK 11/14/2013 0.05% 100,839.84 POOLED FIRST AMERICAN BANK 11/14/2013 0.05% 64,962.18 POOLED TIB INDEPENDENT BANK 11/14/2013 0.05% 35,573.37 POOLED FLUSHING BANK 11/14/2013 0.05% 114,417.46 POOLED TIB INDEPENDENT BANK 11/14/2013 0.05% 11,557.84 POOLED BB&T 11/14/2013 0.05% 30,434.07 POOLED TIB INDEPENDENT BANK 11/29/2013 0.05% 126,291.32 POOLED COLE TAYLOR BANK 11/29/2013 0.05% 136,226.44 POOLED FIRST AMERICAN BANK 11/29/2013 0.05% 45,276.95 POOLED SUSQEHENNA 11/29/2013 0.05% 47,084.15 POOLED THE PRIVATE BANK AND TRUST 11/29/2013 0.05% 24,098.28 GENERAL FUND BB&T 11/14/2013 0.05% 116,933.14 GENERAL FUND FIRST AMERICAN BANK 11/14/2013 0.05% 37,421.03 GENERAL FUND BB&T 11/14/2013 0.05% 101,132.79 GENERAL FUND TIB INDEPENDENT BANK 11/29/2013 0.05% 41,664.24 SEWER PLANT DEBT CD CD TERMS 152 DAYS 2/10/2014 0.25% 22,266.35 POOLED CD TERMS 158 DAYS 12/16/2013 0.25% 50,574.39 POOLED CD TERMS 211 DAYS 11/14/2013 0.30% 50,519.93 POOLED CD TERMS 112 DAYS 3/20/2014 0.25% 50,620.99 POOLED CD TERMS 120 DAYS 1/10/2014 0.25% 50,549.48 Now Account Flagstar 0.15% - Bank Total 2,874,610.52 87 of 138

Chase Bank Ocotber 31, 2013 BANK ACCOUNT NAME S CURRENT BALANCE CHASE BANK POOLED 3,916,994.14 CHASE BANK SHAN-GRI-LA RD IMP 133,672.19 CHASE BANK STATE DRUG NON ADJ 3,984.55 CHASE BANK HEALTH REIMBURSEMENT 2,155.72 CHASE BANK FEDERAL DRUG % 44,598.83 CHASE BANK STATE DRUG ADJ 7,832.16 CHASE BANK DISBURSEMENT - CHASE BANK PAYROLL - BANK TOTAL 4,109,237.59 88 of 138

Huntington Bank Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE Notes POOLED CD 3/10/2014 0.30% 50,000.00 POOLED CD 4/8/2014 0.33% 50,000.00 POOLED CD 5/8/2014 0.35% 50,000.00 POOLED CD 9/12/2014 0.40% 50,000.00 POOLED CD 5/13/2015 0.60% 50,000.00 TOTAL 250,000.00 89 of 138

FIRST NATIONAL MONTHLY REPORT October 31, 2013 ACCOUNT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE Notes POOLED CD 11/21/2013 0.25% 50,000.00 POOLED CD 5/21/2014 0.45% 100,000.00 POOLED CD 5/21/2015 0.80% 100,000.00 250,000.00 90 of 138

Citizens Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE Notes POOLED CD 2/10/2014 0.28% 100,000.00 POOLED CD 5/16/2014 0.35% 100,000.00 POOLED CD 11/12/2013 0.25% 50,000.00 TOTAL 250,000.00 91 of 138

MORGAN STANLEY-SMITH BARNEY Monthly Report October 31, 2013 ACCOUNT NAME INVESTMENT NAME INVESTMENT TYPE MATURITY DATE INTEREST RATE CURRENT BALANCE POOLED GENERAL ELECTRIC COMMERCIAL PAPER 1/6/2014 0.15% 374,743.75 POOLED MET LIFE SHORT TERM FUND COMMERCIAL PAPER 1/21/2014 0.15% 349,800.21 POOLED MET LIFE SHORT TERM FUND COMMERCIAL PAPER 11/26/2013 0.11% 449,892.75 POOLED COCA COLA COMMERCIAL PAPER 3/6/2014 0.14% 249,847.36 POOLED COCA COLA COMMERCIAL PAPER 6/2/2014 0.20% 249,659.72 TOTAL 1,673,943.79 92 of 138

TAB 6 INVESTMENT POLICY 93 of 138

10405 Merrill Road P.O. Box 157 Hamburg, MI 48139 Phone: 810.231.1000 Fax: 810.231.4295 www.hamburg.mi.us SUMMARY PAGE ISSUE ACTIONS TAKEN ACTIONS TO BE TAKEN Investment in Long-Term Securities All invested funds have been placed in short term investments, 2 years or less, and are fully insured or collateralized. None 94 of 138

INVESTMENT POLICY Hamburg Township Livingston County, Michigan INVESTMENT POLICY (NOVEMBER 5, 2009) 1.0 Purpose It is the policy of Hamburg Township to invest public funds in a manner, which will provide maximum security with the highest investment return while meeting the daily cash flow demands of the Township and conforming to all State statutes and local Ordinances governing the investment of funds. 2.0 Scope This investment policy applies to all transactions involving the financial assets and related activity of the Township except for its employee pension funds and employee deferred compensation funds that are organized and administered separately. These funds are accounted for in the annual report and include the following funds: General Fund Enterprise Fund Capital Improvement Fund Trust and Agency Fund Road Fund Police Fund Fire Fund Park Land Purchase Fund Drug Enforcement Fund Special Assessment Funds Any new funds created by the Township Board, unless specifically exempted by the Township board 3.0 Investment Objectives Funds of the Township will be invested in accordance with Michigan Public Act 20 of the Public Acts of 1943, as amended, and in accordance with the following objectives in order of priority. 3.1 Safety Safety of principal is the foremost objective of the investment program. The primary objective of the Hamburg Township investment activities is the preservation of capital in the overall portfolio and the protection of investment principal. 3.2 Diversification The investments shall be diversified or restricted by specific maturity dates, individual financial institution(s) or a specific class of securities as may be set forth by Board amendment to this policy and in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio. 3.3 Liquidity The investment portfolio will remain sufficiently liquid to enable Hamburg Township to meet operating requirements that might be reasonably anticipated. Further, it is specifically intended that an investment strategy that ensures short term (two years or less) versus longer term be followed. 3.4 Return on Investment Subject to the foregoing constraints, Hamburg Township will strive to maximize the return on the investment portfolio. The portfolio shall be designed with the objective of obtaining a rate of return appropriate to existing budgetary and economic cycles, taking into account the investment risk constraints and cash flow characteristics of the portfolio. 95 of 138

INVESTMENT POLICY 4.0 Delegation of Authority Responsibility for the establishment of the Township s Investment Policy rests solely with the Township Board of Trustees. Authority to manage the investment program related to implementation of the Township Investment Policy is derived from MCL 41.75, as amended. Management responsibility for the investment program is hereby delegated to the Township Treasurer (Investment Officer), who shall establish written procedures and internal controls for the operation of the investment program, consistent with this investment policy. No person may engage in investment transactions except as provided under the terms of this policy and the procedures established by the Investment Officer. The Investment Officer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. The Board shall appoint an Investment Committee whose sole purpose shall be to advise the Treasurer on overall Banking, Depository and Investment strategy, Primary banking structure and relationship and specific investment selection and evaluation of the Township s Investment portfolio. The committee shall consist of the Director of Accounting, the Deputy Treasurer and two members of the Township s Board of Trustees. 5.0 Ethics and Conflict of Interest Officers and employees, including any officials appointed to an Investment Committee by the Township Board, shall refrain from personal business activity that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. Employees, Investment Committee members, and investment officials shall disclose to the Township Board any material financial interest in financial institutions that conduct business with this Township and they shall disclose any large personal financial/investment positions that could be related to the performance of the Township s portfolio. Employees, Investment Committee members, and officials shall subordinate their personal investment transactions to those of the Township particularly with regard to the timing of purchases and sales. 6.0 Qualified Financial Dealers and Institutions The Township shall maintain a listing of depositories and financial institutions, which are approved by the Township Board for depository and investment services by the Board of Trustees. In addition, the list will include approved security broker/dealers, who maintain an office in the State of Michigan or who are primary dealers or regional dealers that quality under Security & Exchange Commission Rule15C3-1. No public deposit shall be made except in a qualified public depository as established by State statute. All financial Institutions and broker/dealers who desire to become qualified bidders for investment transactions must supply to the Treasurer and the Board, at minimum, their quarterly and annual audited financial statements for the most recent fiscal year, certification of having read the Hamburg Township investment policy and the pertinent State statutes, proof of National Association of Security Dealers certification if appropriate and proof of State registration, where applicable. In addition, they must provide schedules of rates and fees for all transaction types and investment products. A periodic review of the financial condition and registration of qualified bidders will be conducted by the Township Treasurer and the Investment Committee who shall at a minimum conduct a quarterly evaluation of each bank s credit worthiness to determine whether it should be maintained on the Approved Financial Institutions listing. Changes in the financial condition of Approved Financial Institutions shall be immediately brought to the attention of the Board of Trustees with an associated recommended action for the Boards consideration. It shall be the responsibility of the Board, Investment Committee or the Treasurer to ensure compliance with these provisions. 96 of 138

INVESTMENT POLICY 7.0 Authorized and Suitable Instruments All investments shall be made in strict accordance with Public Act 20 of the Public Acts of 1943, as amended, (see attachment Investment of Surplus Funds of Political Subdivisions ) and Public Act 7 of the Public Acts of 1967, as amended (see attachment Urban Cooperation Act of 1967 ). Except as may be determined by Board Action, all deposits and investments shall be strictly segregated by Fund type. It is understood that there are times when deposits are transferred to our accounts from an external source in a comingled form with allocation instructions. These funds should be segregated as soon as possible upon receipt. 8.0 Competitive Selection of Investment Instruments 8.1 Before the Township invests any funds, competitive proposals from qualified financial institutions shall be sought. If a specific maturity date is required, whether for cash flow purposes or for conformance to maturity guidelines, proposals shall be requested for instruments that meet the maturity required. If no specific maturity is required, an analysis will be conducted to determine which maturates would be most advantageous. 8.2 Quotes will be requested from financial institutions for various options with regard to terms and instruments. The Township will accept the quotes, which provide the highest rate of return that is within the maturity term required and that comply with the parameters of the Investment Policy and particularly with regards to the safety of the investment. 8.3 Records indicating the quotes offered, the quotes accepted and brief explanation of the decision which was made regarding the investment, shall be kept for future review. 9.0 Short-Term versus Long-Term Portfolio 9.1 The Township shall attempt to match its investment maturities as closely as possible to its anticipated cash flow requirements. With the exception of Debt Service Funds, Capital Funds and Special Assessment Funds, it strongly advised that all funds be invested in instruments whose maturities do not exceed two years at the time of purchase unless specifically agreed to by the Investment Committee and reported to the Board. 9.2 Debt Service Funds, Capital Funds, and Special Assessment Funds, may be invested in securities exceeding two years provided the maturity dates match anticipated need for the funds. 10.0 Investment Performance and Reporting 10.1 The Treasurer shall submit to the Board a Monthly investment report that provides the following information for each investment by investment type and financial institution: 10.1.1 principal and type of investment, 10.1.2 annualized yield, 10.1.3 earnings for each investment, 10.1.4 profit or loss as appropriate 10.1.5 type and nature of insurance, asset collateralization and/or other form of investment security 10.1.6 maturity date of the investment 10.1.7 percentage of funds and type of investment at each financial institution 10.2 Information indicating a loss or prospective loss of capital on existing instruments and material deviations from projected investment strategies shall be reported immediately to the Board of Trustees. 97 of 138

INVESTMENT POLICY 10.3 A Comprehensive Financial Condition Report shall be developed cooperatively by the Treasurer, Director of Accounting, Chief Budget Officer and Assessor and presented to the Board of Trustees at its second Board meeting each month. The report will address each of the following in summary and in detail: 10.3.1 Tab 1 Budget & Financial Status 10.3.2 Tab 2 Cash Flow Analysis 10.3.3 Tab 3 Major Issues 10.3.4 Tab 4 Delinquent Taxes 10.3.5 Tab 5 Comprehensive Investment Report 10.3.6 Tab 6 Current Investment Policy 10.3.7 Tab 7 Five Year Forecast 11.0 Access to Financial Information 11.1 By resolution the Hamburg Board of Trustees has determined that the following Officers shall have the right to all financial and investment information (including on line read only access) from all depositories and financial institutions with whom the Township does business: 11.1.1 Township Supervisor 11.1.2 Township Clerk 11.1.3 Township Treasurer and Deputy Treasurer 11.1.4 Township Trustees (4) 11.1.5 Township Director of Accounting 11.1.6 Township Attorney 11.2 Additionally by resolution the Hamburg Board of Trustees has determined that the following employees shall have the right to all financial and investment information (including on line read only access) from all depositories and financial institutions with whom the Township does business for Library Accounts: 11.2.1 Director of the Library 11.2.2 Library Accountant 12.0 Safekeeping and Custody 12.1 All security transactions including collateral for repurchase agreements and institution deposits entered into by the Township shall be on a cash (or delivery vs. payment) basis. Securities may be held by a third party custodian designated by the Treasurer and evidenced by safekeeping receipts as determined by the Treasurer. 12.2 A Trust Receipt from the contra-party and proof of SIPC and other insurance will be required when the transaction is covered by insurance. Non-negotiable, noncollateralized Certificates of Deposit, as in the law in the State of Michigan shall be evidenced by safekeeping receipt from the issuing bank. 13.0 Prudence 13.1 Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion, and intelligence exercise in the management of their own affairs, not for speculation but for investment, considering the probable safety of their capital as well as the probable income to be derived. 14.0 Effective Date 14.1 This policy shall become effective on November 6, 2009, the day following adoption by the Hamburg Township Board. 15.0 Amendment 15.1 This Investment Policy and its associated Investment Procedures may be amended from time to time by a majority vote of the Hamburg Township Board of Trustees. 98 of 138

INVESTMENT POLICY CERTIFICATION I, hereby certify that I have received a copy of the Investment Policy of Hamburg Township. I have read and fully understand the State of Michigan Public Act 20 of Public Acts of 1943, as amended. I have personally read the Investment Policy, and agree to comply with the terms of the Investment Policy, and Public Act 20, regarding the investment of the Township funds. Any investment not conforming to your Investment Policy will be disclosed promptly. We also pledge to exercise due diligence in informing you of all foreseeable risks associated with financial transactions conducted with your Township. By: Its: Date Institution Address City/State/Zip INVESTMENT POLICY HAMBURG TOWNSHIP BOARD APPROVAL DATE: November 5, 2009 (See Attachment Page Approved Financial Institutions) (See Attachment Investment of Surplus Funds of Political Subdivisions Act 20 of 1943 ) (See Attachment Urban Cooperation Act of 1967 99 of 138

Hamburg Township Approved Financial Institutions Revised August 6, 2013 Brighton Commerce Bank 8700 No. Second Street Brighton, MI 48116 Charter One Bank Government Banking 27777 Franklin Road Southfield, MI 48034 Comerica Bank Municipalities Group PO Box 75000 Detroit, MI 48226 Fifth Third Bank Public Funds Banking 1000 Town Center, Suite 1400 Southfield, MI 48075 FirstMerit Bank Government Banking 328 S. Saginaw St. Flint, MI 48502 First National Bank 101 East Grand River Howell, MI 48843 Flagstar Bank Public Funds Group 5151 Corporate Drive Troy, MI 48098 JP Morgan Chase Municipal Banking Group 620 S. Capitol Ave Lansing, MI 48933 MBIA Asset Management Group 3135 S. State Street, Suite 108 Ann Arbor, MI 48108 Michigan Liquid Asset Fund 305 E. Eisenhower Parkway, Suite 305 Ann Arbor, MI 48108 MBS Multi Bank Securities 24280 Woodward Avenue Pleasant Ridge, MI 48069 PNC 207 N. Michigan Ave Howell, MI 48843 Huntington Bank 801 W. Big Beaver Rd. Troy, MI 48084 100 of 138

TAB 7 FIVE YEAR FORECAST FOR THE TOWNSHIPS GENERAL FUND, POLICE FUND, FIRE FUND AND PARKS & RECREATION/SENIOR CENTER FUND. CAPITAL RESERVES SCHEDULE FOR THE ABOVE. 101 of 138

10405 Merrill Road P.O. Box 157 Hamburg, MI 48139 Phone: 810.231.1000 Fax: 810.231.4295 www.hamburg.mi.us FIVE-YEAR FORECAST Tab 7 is the five-year forecast for the Township, which was updated in May 2013. Also, included is the capital reserve schedule. 102 of 138

HAMBURG TOWNSHIP DIFFERENCES IN ASSUMPTIONS FY 11/12 VS. FY 12/13 FORECASTS GENERAL FUND FY 11/12 FY 12/13 PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 STATE SHARED REVENUE GROWTH BASE $1,453,000 BASE $1,500,000 1% PER YEAR FY 13/14-16/17 1% PER YEAR FY 13/14-17/18 HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR PROPERTY TAX ADMIN FEE REVENUE 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 POLICE FUND PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 FORFEITURE REVENUES $100,000/YEAR $100,000/YEAR HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR PERSONNEL COSTS LT & SGT OUT IN FY 13/14 2 PT TO 2 FT FIRE FUND PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR 103 of 138

FY 11/12 FIRE TRUCK PURCHASE OF $400,000 INCLUDED INCLUDED REC FUND PROPERTY TAX REVENUE GROWTH 1% PER YEAR FY 13/14-16/17 1.7% FY 13/14 1.5% 14/15-17/18 HEALTH INSURANCE INCREASES 2.7% PER YEAR 2.4% FY 13/14 FY 12/13-16/17 3 % FY 14/15-17/18 OTHER COST INCREASES 2%/YEAR 2%/YEAR 104 of 138

HAMBURG TOWNSHIP GENERAL FUND FINANCIAL PROJECTION VARIABLES USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE BASE FY 2012-13 FY 2013-14 PROJECTED PROJECTED FY 2014/15 FY 2015-16 FY 2016-17 FY 2017-18 PROPERTY TAXES - TAXABLE VALUE $ 882,456 1.70% 1.5% 1.5% 1.5% 1.5% (AND ADMIN FEE) STATE SHARED REVENUE $ 1,532 1% 1% 1% 1% 1% OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ 1,012 3% 3% 3% 3% 3% HEALTH INSURANCE $ 166 2.4% 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% BUILDING/MAUSOLEUM DEBT $ 22 $ 22 $ 22 $ 22 $ 22 $ 22 2002 WATER WELL DEBT $ 109 $ 115 $ 114 $ 107 $ 131 $ 129 TRANSFER TO POLICE OPERATING $ 480 $ 450 $ 350 $ 300 $ 300 $ 300 NO ADDITIONS TO FULL OR PART-TIME STAFF THROUGH 2017/18 RETIREMENT & FICA EXPENSES ARE DIRECTLY TIED TO SALARIES AND WILL ALSO BE ASSUMED TO INCREASE 3% STATE SHARED REVENUE FOR 12/13 IS PROJECTED FROM STATE WEBSITE WITH 1.8% DECREASE BUILT IN BASED ON ACTUAL THROUGH DECEMBER 2012 PROJECTED AT 1% INCREASE ANNUALLY FOR 13/14-17/18 HEALTH INSURANCE TO INCREASE 2.4% FOR 13/14 AND 2.7% ANNUALLY FRO 14/15-17/18 (CPI FOR ALL CITIES AS PUBLISHED BY U.S. DEPARTMENT OF LABOR) 105 of 138

HAMBURG TOWNSHIP GENERAL FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL FY FY FY FY FY FY FY FY FY FY 2008/09 2009/10 2010/11 2011/12 2012/13 ASSUMPTIONS 2013/14 2014/15 2015/16 2016/17 2017/18 REVENUES: PROPERTY TAXES 874 835 756 747 746 SEE VARIABLES TAB 759 770 782 794 806 PROP TAX ADMIN FEE 294 290 262 256 255 SEE VARIABLES TAB 259 263 267 271 275 STATE SHARED REVENUE 1,344 1,302 1,428 1,520 1,532 SEE VARIABLES TAB 1,547 1,563 1,578 1,594 1,610 CABLE FRANCHISE FEE 257 263 280 293 305 NO INCREASE 265 265 265 265 265 ADMIN FEE FROM SEWER FUND 254 159 160 160 160 NO INCREASE 115 115 115 115 115 INTEREST REVENUE 39 15 9 9 5 4 4 4 4 4 ALL OTHER 221 216 206 245 144 SEE VARIABLES TAB 144 144 144 144 144 TOTAL REVENUES & TRANSFERS 3,281 3,081 3,102 3,229 3,147 3,094 3,124 3,155 3,187 3,219 OK EXPENDITURES: SALARIES AND WAGES 1,191 939 1,038 1,012 1,098 SEE VARIABLES TAB 1,131 1,165 1,200 1,236 1,273 HEALTH INSURANCE 153 147 158 166 168 SEE VARIABLES TAB 172 177 183 188 194 RETIREMENT 93 71 74 80 82 VARIES WITH SALARIES 84 87 90 92 95 FICA 92 71 78 76 81 VARIES WITH SALARIES 83 86 88 91 94 OTHER PERSONNEL COSTS 62 100 44 58 72 2% INCREASE ANNUALLY 73 74 76 77 79 BLDG & MAUSOLEUM DEBT 361 294 40 22 22 SEE VARIABLES TAB 22 22 22 22 22 TRANSFER TO POLICE OPERATING 562 550 550 550 480 SEE VARIABLES TAB 450 350 300 300 300 TRANSFER TO FIRE 52 52 52 52 52 52 OTHER OPERATING COSTS 647 552 559 678 718 2% INCREASE ANNUALLY 784 800 816 832 849 TRANSFER TO WATER - DEFICIT ELIMINATION (ONE-TIME ONLY) 508 - - - - - - TRANSFER TO PARKS - LAND PURCHASE (ONE-TIME ONLY) 95 - - - - - TOTAL EXPENDITURES 3,161 2,724 3,145 $ 2,642 $ 2,772 $ 2,852 $ 2,813 $ 2,826 $ 2,890 $ 2,957 OPERATING SURPLUS (SHORTFALL) 120 357 (43) $ 587 $ 375 $ 242 $ 311 $ 330 $ 296 $ 262 FUND BALANCE - BEGINNING OF YEAR 2,292 2,413 2,769 $ 2,726 $ 3,315 $ 3,690 $ 3,932 $ 4,244 $ 4,573 $ 4,870 FUND BALANCE - END OF YEAR 2,413 2,769 2,726 3,315 3,690 3,932 4,244 4,573 4,870 5,132 FUND BALANCE RESERVED FOR WATER RECEIVABLE 668 793 422 372 481 596 709 817 948 1,077 OTHER DESIGNATED FUND BALANCE 23 25 46 121 214 318 422 526 630 734 UNDESIGNATED FUND BALANCE $ 1,722 $ 1,951 $ 2,258 $ 2,822 $ 2,996 $ 3,019 $ 3,112 $ 3,231 $ 3,292 $ 3,321 106 of 138

HAMBURG TOWNSHIP GENERAL FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL FY FY FY FY FY FY FY FY FY FY 2008/09 2009/10 2010/11 2011/12 2012/13 ASSUMPTIONS 2013/14 2014/15 2015/16 2016/17 2017/18 $214,000 IN OTHER DESIGNATED FUND BALANCE IN 12/13 CONSISTS OF: $19,000 DESIGNATED FOR WEED HARVESTING $86,200 DESISNATED FOR TWP BLDGS MAINT $8,000 FOR ELECTION EQUIPMENT $15,000 FOR CABLE EQUIPMENT $10,000 FOR B&G VEHICLE $45,000 FOR B&G EQUIPMENT $6,000 FOR ZONING VEHICLE $10,000 FOR ASSESSING VEHICLE $10,000 FOR ACCOUNTING SOFTWARE REPLACEMENT $1,500 FOR ASSESSING EQUIPMENT $3,000 FOR TECHNICAL/UTILITIES EQUIPMENT 107 of 138

HAMBURG TOWNSHIP POLICE FUND FINANCIAL PROJECTION ASSUMPTIONS USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE FY 2012-13 PROJECTED FY 2013-14 FY 2014/15 FY 2015-16 FY 2016-17 FY 2017-18 PROPERTY TAXES - TAXABLE VALUE $ 882,456 1.70% 1.5% 1.5% 1.5% 1.5% TRANSFER FROM GENERAL FUND $ 480 $ 450 $ 350 $ 300 $ 300 $ 300 TRANSFER FROM FORFEITURE $ 100 100 100 100 100 100 OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ 1,055 2% 2% 2% 2% 2% HEALTH INSURANCE $ 145 2.4% 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% 108 of 138

HAMBURG TOWNSHIP POLICE FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REQUEST FY FY FY FY FY FY FY FY FY FY 2008/09 2009/10 2010/11 2011/12 2012/13 ASSUMPTIONS 2013/14 2014/15 2015/16 2016/17 2017/18 REVENUES: PROPERTY TAXES 957 1,487 1,344 1,328 1,325 SEE VARIABLES TAB 1,347 1,367 1,388 1,409 1,430 TRANSFER FROM GENERAL FUND - OPERATING 562 550 550 550 480 SEE VARIABLES TAB 450 350 300 300 300 TRANSFER FROM FORFEITURE 137 120 142 152 100 SEE VARIABLES TAB 100 100 100 100 100 TRANS FROM G/F - BLDG DEBT 182 146 10 - - FROM DEBT SCHEDULE - - - - - ALL OTHER 35 55 52 79 65 SEE VARIABLES TAB 65 65 65 65 65 TOTAL REVENUES & TRANSFERS $ 1,873 $ 2,358 $ 2,098 $ 2,108 $ 1,970 $ 1,961 $ 1,883 $ 1,853 $ 1,874 $ 1,895 OK EXPENDITURES: SALARIES AND WAGES 1,001 932 978 1,055 1,172 SEE VARIABLES TAB 1,123 1,145 1,168 1,192 1,215 HEALTH INSURANCE 176 128 147 145 176 SEE VARIABLES TAB 180 186 191 197 203 RETIREMENT 141 215 110 117 130 VARIES WITH SALARIES 85 86 88 90 92 RETIREE HEALTH CARE 49 52 87 72 70 2% INCREASE ANNUALLY 71 73 74 76 77 FICA 80 72 75 82 85 VARIES WITH SALARIES 85 87 88 90 92 OTHER PERSONNEL COSTS 50 43 188 33 50 2% INCREASE ANNUALLY 51 52 53 54 55 BLDG DEBT 182 146 10 - - - - - - - OTHER OPERATING COSTS 193 289 407 474 330 2% INCREASE ANNUALLY 315 321 328 334 341 TOTAL EXPENDITURES $ 1,871 $ 1,877 $ 2,001 $ 1,976 $ 2,013 $ 1,910 $ 1,950 $ 1,991 $ 2,033 $ 2,075 OPERATING SURPLUS (SHORTFALL) $ 2 $ 482 $ 96 $ 131 $ (44) $ 51 $ (68) $ (138) $ (159) $ (180) FUND BALANCE - BEGINNING OF YEAR $ - $ 2 $ 484 $ 580 $ 713 $ 669 $ 720 $ 653 $ 515 $ 356 FUND BALANCE - END OF YEAR $ 2 $ 484 $ 580 $ 713 $ 669 $ 720 $ 653 $ 515 $ 356 $ 175 FUND BALANCE DESIGNATED FOR MERS - - - - - - - - FUND BALANCE DESIGNATED FOR VEHICLES 42 52 62 72 82 92 102 112 FUND BALANCE DESIGNATED FOR LEAVE TIME P/O 51 35 14 29 44 59 74 89 FUND BALANCE DESIGNATED FOR BLDG MAINT 40 23 33 43 53 63 73 83 UNDESIGNATED FUND BALANCE 447 603 560 576 473 300 106 (109) 109 of 138

HAMBURG TOWNSHIP FIRE FUND FINANCIAL PROJECTION VARIABLES USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE FY 2012-13 PROJECTED FY 2013/14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 PROPERTY TAXES - TAXABLE VALUE $ 882,456 1.70% 1.5% 1.5% 1.5% 1.5% OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ 478 3% 3% 3% 3% 3% HEALTH INSURANCE $ 23 2.4% 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% RETIREMENT & FICA EXPENSES ARE DIRECTLY TIED TO SALARIES AND WILL ALSO BE ASSUMED TO INCREASE 3% 110 of 138

HAMBURG TOWNSHIP FIRE FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REQUEST FY FY FY FY FY FY FY FY FY FY 2008/09 2009/10 2010/11 2011/12 2012/13 ASSUMPTIONS 2013/14 2014/15 2015/16 2016/17 2017/18 REVENUES: PROPERTY TAXES 1,036 991 886 885 884 SEE VARIABLES TAB 898 911 925 939 953 ALL OTHER 26 21 7 5 61 SEE VARIABLES TAB 52 52 63 63 63 TOTAL REVENUES & TRANSFERS $ 1,061 $ 1,012 $ 893 $ 890 $ 944 $ 950 $ 964 $ 988 $ 1,002 $ 1,016 ok EXPENDITURES: SALARIES AND WAGES 417 415 498 478 484 SEE VARIABLES TAB 483 498 513 528 544 HEALTH INSURANCE 17 13 15 23 24 SEE VARIABLES TAB 25 25 26 27 28 RETIREMENT 16 17 16 23 24 VARIES WITH SALARIES 24 25 26 27 27 FICA 33 33 39 37 38 VARIES WITH SALARIES 38 39 40 41 43 OTHER PERSONNEL COSTS 17 35 30 22 19 2% INCREASE ANNUALLY 31 32 32 33 34 BLDG DEBT 155 124 8 - - - - - - - OTHER OPERATING COSTS 383 295 379 324 396 2% INCREASE ANNUALLY 348 355 362 369 376 FIRE TRUCK 240 229 TOTAL EXPENDITURES $ 1,038 $ 932 $ 989 $ 1,147 $ 1,213 $ 949 $ 974 $ 999 $ 1,025 $ 1,052 OPERATING SURPLUS (SHORTFALL) $ 23 $ 80 $ (97) $ (257) $ (269) $ 1 $ (11) $ (12) $ (24) $ (37) FUND BALANCE - BEGINNING OF YEAR $ 1,011 $ 1,035 $ 1,115 $ 1,018 $ 761 $ 492 $ 493 $ 482 $ 470 $ 445 FUND BALANCE - END OF YEAR $ 1,035 $ 1,115 $ 1,018 $ 761 $ 492 $ 493 $ 482 $ 470 $ 445 $ 409 FUND BALANCE DESIGNATED FOR VEH PURCH 195 195 230 1 1 1 1 1 1 FUND BALANCE DESIGNATED FOR SCBA 28 28 42 56 70 84 98 112 FUND BALANCE DESIGNATED FOR TURN OUT 20 - - - - - - - UNDESIGNATED FUND BALANCE $ 1,035 $ 920 $ 775 $ 503 $ 449 $ 436 $ 411 $ 385 $ 346 $ 295 111 of 138

HAMBURG TOWNSHIP REC FUND FINANCIAL PROJECTION VARIABLES USED IN FORECASTED NUMBERS (DOLLAR AMOUNTS IN 000'S) BASE FY 2011-12 PROJECTED FY 2013/14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 PROPERTY TAXES - TAXABLE VALUE $ 882,456 1.70% 1.5% 1.5% 1.5% 1.5% OTHER REVENUES 0% 0% 0% 0% 0% SALARY INCREASES $ - 3% 3% 3% 3% 3% HEALTH INSURANCE $ - 2.4% 3.0% 3.0% 3.0% 3.0% OTHER OPERATING COSTS 2% 2% 2% 2% 2% NO ADDITIONS TO FULL-OR PART-TIME STAFF THROUGH 2016/17 RETIREMENT & FICA EXPENSES ARE DIRECTLY TIED TO SALARIES AND WILL ALSO BE ASSUMED TO INCREASE 3% 112 of 138

HAMBURG TOWNSHIP REC FUND FINANCIAL PROJECTION DOLLAR AMOUNTS IN 000'S PROJECTED BUDGET ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL REQUEST FY FY FY FY FY FY FY FY FY FY 2008/09 2009/10 2010/11 2011/12 2012/13 ASSUMPTIONS 2013/14 2014/15 2015/16 2016/17 2017/18 REVENUES: PROPERTY TAXES 248 224 221 220 SEE VARIABLES TAB 224 227 231 234 238 ALL OTHER 32 497 100 92 SEE VARIABLES TAB 92 92 92 92 92 TOTAL REVENUES & TRANSFERS $ - $ 280 $ 721 $ 321 $ 312 $ 316 $ 320 $ 323 $ 326 $ 330 ok EXPENDITURES: SALARIES AND WAGES 50 60 73 81 SEE VARIABLES TAB 83 86 88 91 94 HEALTH INSURANCE - - 14 14 SEE VARIABLES TAB 14 15 15 16 16 RETIREMENT 4 4 6 7 VARIES WITH SALARIES 7 7 7 7 8 FICA 4 5 6 6 VARIES WITH SALARIES 6 7 7 7 7 OTHER PERSONNEL COSTS 4 4 4 5 2% INCREASE ANNUALLY 5 5 5 5 5 DNR LAND PURCHASE - 383 - - - - - - OTHER OPERATING COSTS 63 236 134 175 2% INCREASE ANNUALLY 178 182 185 189 193 TOTAL EXPENDITURES $ - $ 124 $ 691 $ 237 $ 287 $ 294 $ 301 $ 308 $ 315 $ 323 OPERATING SURPLUS (SHORTFALL) $ - $ 156 $ 30 $ 84 $ 25 $ 22 $ 19 $ 15 $ 11 $ 7 FUND BALANCE - BEGINNING OF YEAR $ - $ - $ 206 $ 236 $ 320 $ 345 $ 368 $ 386 $ 401 $ 413 FUND BALANCE - END OF YEAR $ - $ 206 $ 236 $ 320 $ 345 $ 368 $ 386 $ 401 $ 413 $ 420 FUND BALANCE DESIGNATED FOR PARKS MAINTENANCE 10 18 25 33 40 48 55 63 70 FUND BALANCE DESIGNATED FOR LL TRAIL MAINT 30 45 52 67 82 97 112 127 142 FUND BALANCE DESIGNATED FOR SR CTR MAINT 10 20 30 40 50 60 70 80 90 FUND BALANCE DESIGNATED FOR EQUIPMENT 20 40 60 80 100 120 140 UNDESIGNATED FUND BALANCE $ - $ 156 $ 153 $ 192 $ 165 $ 135 $ 102 $ 64 $ 23 $ (22) 113 of 138

CAPITAL RESERVE - DPW ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, 2012 2012/13 JUNE 30, 2013 GRINDER PUMPS /2900 $11,454,000 10 VARIOUS VARIOUS REPAIRED $15,000 $20,000 $35,000 MAINS,VALVES,APPUR $5,575,000 50 VARIOUS VARIOUS A & B WASTE WATER TREATMENT PLANT $18,200,000 50 VARIOUS VARIOUS A & B WWTP - LAND $1,330,000 1996 VARIOUS A & B MACHINERY/EQUIP $108,000 7 VARIOUS VARIOUS A & B EQUIPMENT $56,000 7 VARIOUS VARIOUS A & B OFFICE EQUIPMENT $14,000 10 VARIOUS VARIOUS A & B COMPUTERS $2,200 7 VARIOUS VARIOUS EXPENSE TRUCKS (4) $90,000 7 $20,000 PUMP STATIONS $765,000 30 A & B ODOR CONTROL $55,000 25 A & B FIBRE OPTICS $19,180 50 NA RUSH LAKE LOT $64,260 2004 TRACTOR LOADER BACKHOE $24,143 20 2004 $35,000 EQUIPMENT RESERVE, BOND COVENANT INFASTRUCTURE CASH RESERVE FOR GRINDERS $1,427,577 $1,427,577 A $332,635 $332,635 B $15,000 $15,000 $30,000 TOTAL $1,790,212 $55,000 $1,825,212 114 of 138 4/26/2012 05121.009 - Budget - Capital Reserve - 2012-2013DPW

CAPITAL RESERVE - FIRE DEPARTMENT ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, 2012 2012/13 JUNE 30, 2013 STATION 11 $355,600 75 1986 2076 NA STATION 11 $1,226,000 75 2001 2076 NA STATION 12 $2,776,000 75 2007 2082 NA TRAINING TOWER $322,000 50 2009 2059 NA STATION 11 - LAND $15,000 NA 1981 NA NA STATION 12 - LAND $500,000 NA 2007 NA NA STATION 11 - LOT RESURFACE $39,000 25 2001 2026 $50,000 SCBA REFILL STATION $39,969 20 2002 2022 $50,000 EXTRICATION EQUIPMENT $27,893 20 2003 2023 $30,000 THERMAL IMAGERS $26,000 10 2012 2022 $15,000 SCOTT AIR PAK $157,500 15 VARIOUS 2018 $200,000 $28,000.00 TURNOUT GEAR $20,000 5 VARIOUS VARIOUS EXPENSED FIRE SAFETY HOUSE $29,145 30 2002 2032?????????????? ATV MULE $12,000 10 2008 2018 $10,000 COPIER $6,495 7 2008 2015 $5,000 COPIER $4,995 7 2011 2017 $5,000 FURNITURE - STATION 11 $20,821 30 2001 2031 $20,000 FURNITURE - STATION 12 $33,100 30 2008 2038 $40,000 TANKER 11 $315,446 20 2001 2021 $500,000 PUMPER 12 $355,217 20 2003 ELIMINATE ELIMINATE ELIMINATE ELIMINATE ELIMINATE RESCUE 12 $47,326 20 2008 ELIMINATE ELIMINATE ELIMINATE ELIMINATE ELIMINATE RESCUE 11 $87,406 10 2008 ELIMINATE ELIMINATE ELIMINATE ELIMINATE ELIMINATE CHIEF 1 $34,600 10 2010 2020 $40,000 MEDICAL 11 $35,000 10 2012 2022 $40,000 CHIEF 10 $35,000 10 2012 2022 $40,000 MEDICAL 12 $35,000 10 2012 2022 $40,000 INSPECTOR VEHICLE $22,000 20 1997 2017 $40,000 ENGINE 11 $180,000 20 1996 2016 $500,000 BRUSH 11 $30,000 30 1988 2018 $40,000 AIR BOAT $40,000 15 2001 2016 $40,000 ENGINE 12 $370,000 20 2012 2032 $500,000 TANKER 12 $360,000 20 2004 2024 $500,000 UTILITY 12 $61,000 20 2010 2030 $75,000 EQUIPMENT, TOOL, SAW, FAN $50,000 10 VARIOUS VARIOUS $60,000 EXPENSE EXPENSE EXPENSE 206 UNDESIGNATED CAPITAL EQUIPMENT 206-000.000.980 $505,458.00 $0.00 $505,458.00 $18,000.00 $46,000.00 115 of 138 4/26/2012 05121.009 - Budget - Capital Reserve - 2012-2013FIRE

CAPITAL RESERVE - POLICE DEPARTMENT ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, 2012 2012/13 JUNE 30, 2013 STATION $1,635,000 75 2001 2076 NA MUG SHOT SOFTWARE $10,500 7 2010 2017 $6,000 LIVESCAN FINGER PRINT STN. $36,700 10 2011 2022 $40,000 PARKING LOT $25,326 20 2001 2021 $35,000 B CAR PORT/STORAGE GARAGE $21,000 20 2011 2032 $35,000 NIGHT VISION BINOCS $13,617 15 2008 2022 $6,000 POLARIS RANGER $9,600 10 2011 2021 $12,000 NIKON CAMERA & ADAPTER $2,196 10 2004 2014 $1,500 L-3 CAR VIDEO $43,609 6 2011 2017 $35,000 FURNITURE $22,581 10 2012 2022 $32,000 GPS TRACKING SYSTEM $7,292 10 2006 2016 $4,000 FLOORING $10,500 10 2012 2022 $18,000 B STATION CAMERA $24,000 7 2012 2019 $20,000 LANIER COPIER $6,678 7 2009 2016 $4,500 SMART SPEED CART $13,005 15 2007 2022 $18,000 C BOSTON WHALER BOAT $6,750 10 2011 2021 $10,000 C COMMAND EXPLOER - 2012 $24,947 4 2011 2015 $28,000 C LAWNET EDGE $26,623 4 2008 2012 $26,000 C DEA VEHICLE $27,672 3 2010 2013 $28,000 C CV #3093 $20,775 4 2011 2015 $28,000 C CV #3177 $20,775 4 2010 2013 $28,000 C CV #3187 $20,775 4 2010 2014 $28,000 C CV #3189 $20,775 4 2010 2014 $28,000 C CV #3179 $20,775 5 2008 2013 $28,000 C SUV #3181 $26,000 4 2012 2016 $28,000 C SUV #3061 $26,000 4 2012 2016 $28,000 C 207.000.000-390.017 RETIREE LEAVE PAYOUT A $27,019 $15,000 $42,019 207.000.000.390.932 BUILDING MAINTENANCE B $22,970 $10,000 $32,970 207.000.000.390.981 VEHICLE PURCHASE C $52,475 $10,000 $62,475 UNDESGNATED $571,609 ($522) $571,087 TOTAL $674,073 $34,478 $708,551 116 of 138 4/26/2012 05121.009 - Budget - Capital Reserve - 2012-2013POLICE

CAPITAL RESERVE - LAKELANDS TRAIL, SENIOR/COMMUNITY CENTER, RECREATION ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, 2012 2012/13 JUNE 30, 2013 WEST CONCESSION STAND $71,000 40 2003 2043 NA A SENIOR/COMMUNITY CENTER $508,000 75 1986 NA NA NA SENIOR/COMMUNITY CENTER - ROOF $21,500 25 2001 2026 $50,000 D BENNETT EAST - 120 ACRES $135,000 NA 1978 NA NA NA BENNETT WEST - 172 ACRES $208,600 NA 1992 NA NA NA WET LAND, PETTYS - 6 ACRES $6,415 NA 2003 NA NA NA PLAYGROUND EQUIPMENT EAST $33,790 CONTINUAL 2000 NA B IRRIGATION SYSTEM $80,000 30 1998 CONTINUAL NA NA WEST BOARD WALK $369,311 20 2003 2023 $600,000 A PLAYGROUND EQUIPMENT WEST $35,280 CONTINUAL 2002 CONTINUAL NA B SOCCER FIELD EXC. $70,110 NA 1998 NA NA NA SENIOR CENTER PARKING LOT $26,578 20 2001 2021 $55,000 D LAKELANDS TRAIL $1,645,000 100 2007 CONTINUAL NA C FLYER PARKING LOT $5,779 GRAVEL 2010 NA NA A DITCH BANK MOWER $5,971 Sell 2008 Never $0 NA JD 1545 FRONT MOWER $26,541 10 2011 2021 $35,000 B VOLLEY BALL COURT $5,545 20 2011 2021 $10,000 B BAL 6-30-12 PARK $17,500 A $7,500 $25,000 EQUIPMENT $20,000 B $20,000 $40,000 TRAIL $52,250 C $15,000 $67,500 SENIOR/COMMUNITY BLDG $29,430 D $10,000 $39,430 UNDESIGNATED $178,749 $4,953 $183,702 TOTAL $297,929 $57,453 $355,632 117 of 138 4/26/2012 05121.009 - Budget - Capital Reserve - 2012-2013TR, SEN, REC

CAPITAL RESERVE - TOWNSHIP GENERAL FUND ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, 2012 2012/13 JUNE 30, 2013 TOWNSHIP HALL $598,000 75 1986 2076 NA NA NA TOWNSHIP HALL $1,223,000 75 2001 2076 NA NA $30,000 HVAC UNIT - HALL $83,950 20 2001 2021 $95,000 B CARPET - HALL $28,890 20 2001 2021 $35,000 B ROOF - HALL $43,335 30 2001 2031 $65,000 B PHONE SYSTEM, MITEL 3300 $38,300 10 2010 2020 $25,000 D BS&A SOFTWARE $84,000 15 2010 2025 $55,000 F CABLE TV EQUIPMENT $40,000 10 VARIOUS VARIOUS VARIOUS FRANCHISE FEE $7,500 NEXTEL TOWER - LAND $1,000 NA 1998 NA NA NA NA PARKING LOT - HALL $26,578 20 2001 2021 $40,000 B DELL PROJECTOR $2,511 10 2002 2012 $1,500 D BALLOT BOXES/TABULATORS $42,750 20 2005 2025 $50,000 C $4,000 COPIER $6,678 5 2009 2014 $6,000 D FURNITURE $32,000 15 2001 2016 $40,000 D $8,700 JEEP - ZONING $15,861 10 2008 2018 $20,000 E $3,000 EDGE - ASSESSING $25,500 7 2008 2015 $20,000 E $5,000 NETWORK/SERVERS $60,000 7 VARIOUS VARIOUS $60,000 EXPENSE NETWORK/SWITCH $10,000 7 VARIOUS VARIOUS $10,000 EXPENSE COMPUTERS $32,000 6 VARIOUS VARIOUS $30,000 EXPENSE TRUCKS (2) $42,000 7 2007 2014 $45,000 E GENERAL FUND BALANCE RESERVE RESERVE 6-30-12 6-30-12 BALANCE 101.390.009 HURON RIVER WEED HARVEST $14,000 A $5,000 $19,000 101.390.014 TOWNSHIP BUILDINGD MAINTENANCE $56,200 B $30,000 $86,200 101.390.015 ELECTION EQUIPMENT $4,000 C $4,000 $8,000 101.390.980 EQUIPMENT $22,500 D $42,000 $64,500 101.390.981 VEHICLES $13,000 E $13,000 $26,000 101.201.980.006 RESERVE SOFTWARE $0 F $10,000 $10,000 DESIGNATED TOTAL $109,700 $104,000 $213,700 101 UNDESIGNATED BALANCE $2,637,798 $264,946 $2,902,744 TOTAL $2,747,498 $368,946 $3,116,444 118 of 138 4/26/2012 05121.009 - Budget - Capital Reserve - 2012-2013TWP GEN

CAPITAL RESERVE - CEMETERY ESTIMATED RESERVE RESERVE FORECASTED TOTAL LIFE/YEARS DATE YEAR TO REPLACMENT BALANCE FISCAL YEAR RESERVE DESCRIPTION/ # UNITS COST TO REPLACE ACQUIRED REPLACE COST JUNE 30, 2012 2012/13 JUNE 30, 2013 MAUSOLEUM $257,000 2008 NA NA $0 HAMBURG CEMETERY $30,700 1978 NA NA $0 PLACEWAY CEMETERY $4,000 1978 NA NA $0 NORTH HAMBURG CEMETERY $16,000 1978 NA NA $0 MOWER $3,800 5 2009 2014 $0 $0 GRAVE DIGGER $12,600 25 2006 2031 $0 $0 In fiscal year 12/13, $10,000 for North Hamburg Cemetery development and $2000 for mausoleum marketing 119 of 138 4/26/2012 05121.009 - Budget - Capital Reserve - 2012-2013CEMETERY

TAB 8 2009 to 2013 REVENUE & EXPENSE DATA 2010 to 2013 TAX ROLL DISTRIBUTION CHARTS DIRECTIONS TO ACCESS HAMBURG S DASHBOARD AND CITIZENS GUIDE 120 of 138

Hamburg Township 2009 - Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description Beginning Balance General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Totals 2,292,284 3,327,732 18,753,822 1,513,897 25,887,735 Revenues Federal contributions State Revenue Sharing State contributions 15,409 15,409 1,343,587 3,081 1,346,668 13,397 12,957 26,354 Property taxes 875,963 2,910,564 458,812 4,245,339 Licenses and Permits 268,189 268,189 Other services (parking, airports, 631,929 19,353 1,754,491 3,695 2,409,468 housing, etc.) Net interest and investment 63,390 48,837 800,931 35,822 948,980 income Other Revenue 49,824 347,792 332,501 98,854 828,971 Transfers In 35,527 1,374,783 2,296 1,412,606 Total Revenues 3,281,806 4,719,819 2,890,219 610,140 11,501,984 Expenditures Police Department 163,890 2,692,184 2,856,074 General Government 1,716,276 2,686 1,718,962 Public Works Department 251,283 2,327,229 2,578,512 Health & Welfare 76,906 76,906 Recreation & Culture 27,350 27,350 Library 556,540 556,540 Debt Service 21,906 1,545,653 847,080 2,414,639 Capital Outlay & Special Items 871,608 78,855 950,463 Transfers Out 903,337 509,269 1,412,606 Total Expenditures 3,160,948 5,621,400 3,174,309 635,395 12,592,052 121 of 138

Hamburg Township 2010 - Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description Beginning Balance General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Totals 2,413,142 2,426,151 17,495,589 1,491,057 23,825,939 Revenues Federal contributions State contributions State Revenue Sharing 12,701 12,701 8,051 8,051 1,321,896 1,321,896 Property taxes 840,350 3,632,297 439,356 4,912,003 Licenses and Permits 278,466 278,466 Other services (parking, airports, 522,441 17,341 1,958,667 4,247 2,502,696 housing, etc.) Net interest and investment 35,716 41,174 574,542 13,380 664,812 income Other Revenue 52,530 616,967 687,944 99,501 1,456,942 Transfers In 30,250 1,271,619 1,301,869 Total Revenues 3,081,649 5,592,099 3,221,153 564,535 12,459,436 Expenditures Police Department 119,171 2,624,951 2,744,122 General Government 1,639,585 494 1,640,079 Public Works Department 136,493 370,645 2,223,864 2,731,002 Recreation & Culture 123,933 123,933 Library 542,617 542,617 Debt Service 1,669,837 674,371 2,344,208 Capital Outlay & Special Items 46,364 33,874 80,238 Transfers Out 829,711 472,158 1,301,869 Total Expenditures 2,724,960 5,308,382 2,898,235 576,491 11,508,068 122 of 138

Hamburg Township 2011 - Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Beginning Balance 2,769,831 2,393,374 14,981,090 1,475,111 21,619,406 Totals Revenues Federal contributions 9,100 9,100 State contributions 121,219 9,919 131,138 State Revenue Sharing 1,440,474 1,440,474 Property taxes 743,648 2,787,648 397,362 3,928,658 Licenses and Permits 295,589 295,589 Other services (parking, airports, housing, etc.) Net interest and investment income 490,242 19,331 1,977,931 5,572 2,493,076 33,738 32,206 418,458 6,002 490,404 Other Revenue 52,764 995,055 105,578 139,427 1,292,824 Transfers In 36,500 1,727,905 1,764,405 Total Revenues 3,092,955 5,692,464 2,501,967 558,282 11,845,668 Expenditures Police Department 108,205 1,966,014 2,074,219 Fire Department 1,037,420 1,037,420 General Government 1,683,621 23,785 1,707,406 Public Works Department 157,315 67,006 224,321 Recreation & Culture 307,951 307,951 Library 554,462 554,462 Utilities 2,300,940 2,300,940 Debt Service 830,947 830,947 Capital Outlay & Special Items 440,315 50,690 491,005 Transfers Out 1,195,745 307,075 1,502,820 Total Expenditures 4,182,306 3,943,093 2,300,940 605,152 11,031,491 123 of 138

Hamburg Township 2012 - Historic Data Report Prepared on: Wednesday, August 28, 2013 Fund Equity Description General Fund All Other Governmental Funds Enterprise Funds Component Unit Funds Beginning Balance 2,728,898 2,832,742 12,030,007 1,430,504 19,022,151 Totals Revenues Federal contributions 40,446 40,446 State contributions 11,193 117,654 128,847 State Revenue Sharing 1,532,983 1,532,983 Property taxes 737,402 2,769,775 392,993 3,900,170 Licenses and Permits 308,006 308,006 Other services (parking, airports, housing, etc.) Net interest and investment income 539,789 18,804 2,016,837 16,010 2,591,440 34,532 36,148 327,015 3,560 401,255 Other Revenue 54,869 676,187 311,103 1,042,159 Transfers In 21,907 900,774 922,681 Total Revenues 3,229,488 4,453,327 2,654,955 530,217 10,867,987 Expenditures Police Department 119,208 2,702,742 2,821,950 General Government 1,553,998 856 1,554,854 Public Works Department 163,098 43,792 206,890 Recreation & Culture 200,969 200,969 Library 558,791 558,791 Utilities 2,380,624 2,380,624 Debt Service 873,548 525,501 1,399,049 Capital Outlay & Special Items 56,864 486,708 36,294 579,866 Transfers Out 749,250 173,431 922,681 Total Expenditures 2,642,418 4,482,046 2,906,125 595,085 10,625,674 124 of 138

CHART 1 2010/2011 TAX ROLL DISTRIBUTION Dexter Library, $86,223.00, 0% Dexter Schools, $595,499.00, 2% Brighton Schools, $1,060,253.00, 4% Township Office, $1,016,868.00, 4% Township Fire, $1,245,456.00, 5% Township Police, $1,340,968.00, 5% Township Special Assessments, $1,776,418.00, 7% Pinckney Schools, $7,710,474.00, 29% Township Parks, Senior Center, Lakland Trail, $223,457.00, 1% Township Library, $394,917.00, 1% Washtenaw ISD, $206,629.00, 1% State, $5,340,385.00, 20% livingston ISD, $1,966,971.00, 7% Livingston County, $3,030,341.00, 11% livingston Ambulance, $263,231.00, 1% Vetrans, $44,650.00, 0% County Parks, $191,801.00, 1% 125 of 138

CHART 2 2011/12 TAX ROLL DISTRIBUTION Township Library, $389,394.00, 1% Township Recreation, $220,332.00, 1% Special Assessments, $1,652,400.00, 6% Township Police, $1,322,215.00, 5% Township Fire, $1,228,035.00, 5% Township General Office, $1,001,184.00, 4% HCMA Parks, $189,118.00, 1% County ambulance, $264,403.00, 1% Veterans Relief, $44,025.00, 0% State Education, $5,273,503.00, 20% County Allocated, $2,987,966.00, 12% Dexter Library, $84,789.00, 0% Pinckney Schools, $7,585,022.00, 29% Brighton Schools, $993,009.00, 4% Dexter Schools, $595,696.00, 2% Livingston ISD, $1,937,590.00, 7% Washtenaw ISD, $206,933.00, 1% 126 of 138

CHART 3 2012-2013 TAX ROLL DISTRIBUTION TOWNSHIP GENERAL, $998,917.82, 4% TOWNSHIP POLICE, $1,320,223.02, 5% TOWNSHIP FIRE, $1,226,223.14, 5% TOWNSHIP PARKS & REC, $220,037.17, 1% TOWNSHIP LIBRARY, $388,849.68, 2% PINCKNEY SCHOOL, $7,450,972.69, 29% SPECIAL ASSESSMENTS, $1,513,564.82, 6% VETERANS RELIEF, $44,007.41, 0% COUNTY AMBULANCE, $264,044.51, 1% COUNTY ALLOCATED, $2,983,438.96, 12% HCMA PARKS, $188,879.84, 1% BRIGHTON SCHOOL, $1,179,579.22, 5% DEXTER SCHOOL, $578,252.03, 2% DEXTER LIBRARY, $86,347.74, 0% STATE TAX, $5,264,168.94, 20% LIVINGSTON ISD, $1,933,758.10, 7% WASHTENAW ISD, $208,170.02, 1% 127 of 138

CHART 4 2013-2014 TAX ROLL DISTRIBUTION ($26,481,672) TOWNSHIP GENERAL, $1,019,774.00, 4% TOWNSHIP POLICE, $1,346,351.00, 5% TOWNSHIP FIRE, $1,517,213.00, 6% TOWNSHIP PARKS & REC, $224,353.00, 1% PINCKNEY SCHOOL, $7,568,108.00, 29% TOWNSHIP LIBRARY, $396,505.00, 1% SPECIAL ASSESSMENTS, $1,400,569.00, 5% VETERANS RELIEF, $44,831.00, 0% COUNTY ALLOCATED, $3,042,520.00, 11% COUNTY AMBULANCE, $269,230.00, 1% HCMA PARKS, $192,571.00, 1% BRIGHTON SCHOOL, $1,224,203.00, 5% DEXTER SCHOOL, $593,053.00, 2% DEXTER LIBRARY, $90,083.00, 0% STATE TAX, $5,367,018.00, 20% LIVINGSTON ISD, $1,970,692.00, 7% WASHTENAW ISD, $214,583.00, 1% 128 of 138

INTRODUCTION TO THE PROCEDURES FOR ACCESSING HAMBURG S DASHBOARD AND CITIZENS GUIDE The Dashboard and Citizens Guide have been developed to display the financial health of a municipality. The Dashboard format is fairly standard for all units of government as specified by the State of Michigan. The Citizens Guide is much more flexible. The Dashboard is a summary page of the financial status and a few statistics about the Township. The data is a comparison between the prior two year with indicators showing if you are improving staying the same or in a negative position. The ground rules for the arrows have been established by the state to insure that when you look at another municipality you will be comparing apples to apples. As you work your way through the Citizens Guide there will be information on the logic behind the position of the arrows. The core content of the financial data that is behind the indicators comes from a document that all municipalities in Michigan use to report their financial condition to the state. It is called the F-65 report. This report is stored in the states computer network and all of that data is available to all who have internet access. Some of the statistical data is also from the states database. Hamburg provides the rest of the statistical data and some of the financial data. We have elected not to develop the software to display the Dashboard and Citizens Guide reports but to use a vendor (Munetrix) to provide all of the reports. The rest of this procedure will consist of how to use their software to display a wide variety of financial reports, called the Citizens Guide, and our Dashboard. If you do not need any additional instructions the following HyperLinks will take you directly to one of four places to obtain the Dashboard and Citizens Guide information. 1. Go to a list of all Municipalities in Michigan http://www.munetrix.com/michigan/municipalities 2. Go to Hamburg s Dashboard http://www.munetrix.com/michigan/municipalities/01-semcog/livingston- County/Township/Hamburg/dashboard/785/Township 3. Go to Hamburg s Citizens Guide http://www.munetrix.com/michigan/municipalities/01-semcog/livingston- County/Township/Hamburg 4. Display the Dashboard data within Hamburg s Web site http://www.hamburg.mi.us/treasurer/munetrix%20iframe%20generator.html If you need additional assistance the following are two different methods of accessing the Dashboard and Citizens guide reports. The first time through either procedure will seem cumbersome but once you work your way through a couple of times they will not be so challenging. The first method will be through Hamburg s Web site. The second method does not involve using Hamburg s WEB site. You will be going directly to the reports using your WEB browser. 129 of 138

DASHBOARD AND CITIZENS GUIDE PROCEDURE There are 6 pages at the end of this procedure which are copies of the primary screens you will encounter with some instructions on how to navigate on that screen and how to proceed to another layer of data. Through Hamburg s WEB site You have two options to navigate through Hamburg s WEB site. The first option is to log onto Hamburg s Web site and proceed from there. If you do not have Hamburg s WEB address please right click on the following field, http://www.hamburg.mi.us/, then left click on the Open Hyperlink field. Once you have arrived at Hamburg s WEB site (see attached screen 1) left click on the word DASHBOARD, which is on the right side of the screen just below the photo. On the next screen, (see attached screen 2), left click on the words Munetrix Community Dashboard Click Here, which is on the left middle of the Page. This will take you to Hamburg s Dashboard (See the next screen labeled PAGE 3). Proceed to the Both Methods section on page 2 for further instructions. The second option is to right click on the following link (http://www.hamburg.mi.us/treasurer/munetrix%20iframe%20generator.html) then on the drop down menu left click on the Open Hyperlink field. This will take you to the Dashboard displayed within Hamburg s WEB site. Proceed to the Both Methods section below for further instructions. Directly to Hamburg s Dashboard This method will take you directly to the Dashboard screen. Right click on the following field, http://www.munetrix.com/michigan/municipalities/01- SEMCOG/Livingston-County/Township/Hamburg/dashboard/785/Township, On the drop down screen left click on Open Hyperlink which is in the middle of the drop down screen. This will take you directly the Hamburg s Dashboard. (See attached screen 3). Your computer screen may look a little different but the core contents is the same. 130 of 138

Both Methods You are now on the Dashboard screen. There is not a lot of data on this screen. It is just a summary indicating the health of the Township by comparing the last two years to each other. To proceed to the data that is behind the numbers and arrows plus a lot more, click on the words View details in the Citizens Guide which are at the top of the guide just below the words Dashboard for Hamburg. (You may encounter the welcome Munetrix Guest User screen (screen 4). Left click on the word Accept in the middle of the screen. This screen may appear at this point or when you follow the next paragraph) You should now be at Hamburg s home page within the Citizens Guide (screen 5). There is a lot of information on this screen plus many points where you can drill down to another layer of detail. Looking at the middle of the screen, there are the words United States 01 SEMCOG Livingston County Hamburg which identifies the level of data you are at. As you drill down the primary screen will carry the above line of names. The last name in this sequence is the name of the screen you are on. You can always go back to Hamburg s Citizens Guide home pages by left clicking on the word Hamburg or if you are deeper into the data you can left click on any of the prior names to return to that level of information. On Hamburg s Citizens Guide home page you will be able to look at the financial detail for the past 7 years. By clicking on any one of the blue dates in the year field you will be taken to the data detail for that year (screen 6). Below the financial data are several additional fields that you can click on to obtain several charts reflecting the source, allocation and distribution of income. To return to the Hamburg s multiyear Home page click on the word Hamburg in blue on the United States line. By clicking on the number in the Fiscal Indicator Score column (#4) on the home page you will be taken to a screen which has the rules for that score. Click on the X in the upper right hand corner to return to the multi-year screen. I To return back to the Dashboard screen scroll down to the bottom of the Home page (multiyear screen) and left click on the word Dashboard in blue. 131 of 138

Remember the key to navigation in the Citizens Guide is that when you left click on any of the blue fields it is like drilling down the data. At the top of the data on each of the screens and to the right of the words United States are a series of words which indicate the level you have drilled down to. The last word to the right and in red is where you are at. If you Left click on the words Livingston County in blue on the screen name line, you will be taken back to a screen that contains all of the municipalities in Livingston County. You can then drill down to any one of them and find comparable data to Hamburg s data. You can then click on the name Hamburg which is in the list of Municipalities to go back to Hamburg s data The next 6 pages are copies of the main screens in the above procedure that will guide you to and through the Dashboard and Citizens guide. 132 of 138

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