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November 7, 2014 Cindy Peruchietti, Budget Director Budget Division

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November 7, 2014 Cindy Peruchietti, Budget Director Budget Division
3500 (Rev. 11-13)
RICK SNYDER
STATE OF MICHIGAN
DEPARTMENT OF TREASURY
GOVERNOR
R. KEVIN CLINTON
STATE TREASURER
DATE:
November 7, 2014
TO:
Cindy Peruchietti, Budget Director
Budget Division
FROM:
Suzanne Schafer, Administrator
Local Audit and Finance Division
SUBJECT:
Reports to Legislature
Public Act 140 of 1971, the Glenn Steil State Revenue Sharing Act (PA 140), specifically Section 21(3),
states:
The department of treasury shall notify each house of the legislature of any local unit of
government that fails to provide a financial report or an audit required by subsection (1) and of
any local unit of government required to file a financial plan under subsection (2).
In accordance with the PA 140, attached are the following reports:
1. As of November 7, 2014, units of local government that filed an audit past the due date (late) or
has not yet filed as required by Public Act 2 of 1968, as amended, the Uniform Budgeting and
Accounting Act, Section 7 (Page Audit-1 thru Audit-6.)
2. As of November 7, 2014, units of local government that filed a financial report (Annual Local
Unit Fiscal Report-F65) past the due date (late) or has not yet filed as required by Public Act 2 of
1968, as amended, the Uniform Budgeting and Accounting Act, Section 4 (Page F65-01 thru F6516.)
3. As of November 7, 2014, units of local government that were required to file a financial plan
under Section 21(2) of PA 140. The Department refers to these plans as deficit elimination plans.
Section 21(4) of PA 140 defines a deficit to mean “total expenditures, including an accrued deficit,
exceeded total revenues for that fiscal year, including any surplus carried forward” without regard
to a specific fund, i.e. an aggregate deficit. However, the attached report breaks out units of local
government with a deficit in the general fund as this is the area of greatest concern. The
remainder of the deficit elimination plan report indicates units of local governments that have
deficits in one or more funds other than the general fund (Page Deficit-1 thru Deficit-6.)
The data in the reports is based on the fiscal year ending 2013 of the unit of local government. All three
documents referenced above are due within six months after the end of the local unit’s fiscal year.
Therefore, all were due to the Department of Treasury between July 1, 2013 and June 30, 2014.
www.michigan.gov/treasury
DEPARTMENT OF TREASURY
ANNUAL AUDIT REPORTS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Summary of Filing Status
Counties
Cities
Townships
Villages
Total
Not Filed
2
0
15
10
27
Late
4
7
88
27
126
Timely
77
1233
174
219
1703
Not Filed Late Timely
Counties
2.41% 4.82% 92.77%
Cities
0.00% 0.56% 99.44%
Townships
5.42% 31.77% 62.82%
Villages
3.91% 10.55% 85.55%
Total
1.45% 6.79% 91.76%
Total
83
1240
277
256
1856
Total
100.00%
100.00%
100.00%
100.00%
100.00%
Audit-1
DEPARTMENT OF TREASURY
ANNUAL AUDIT REPORTS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Not Filed
Counties
Local Unit Name
KALKASKA
MONTCALM
County
KALKASKA - 40
MONTCALM - 59
Due Date
6/30/2014
3/31/2014
County
ALLEGAN - 03
CASS - 14
CHIPPEWA - 17
GOGEBIC - 27
HILLSDALE - 30
LENAWEE - 46
MENOMINEE - 55
MENOMINEE - 55
ONTONAGON - 66
SAINT JOSEPH - 75
SHIAWASSEE - 78
TUSCOLA - 79
TUSCOLA - 79
TUSCOLA - 79
WAYNE - 82
Due Date
9/30/2013
9/30/2013
9/30/2013
9/30/2013
9/30/2013
9/30/2013
9/30/2013
9/30/2013
9/30/2013
9/30/2013
6/30/2014
9/30/2013
9/30/2013
9/30/2013
6/30/2014
County
ANTRIM - 05
ARENAC - 06
CASS - 14
CLINTON - 19
HILLSDALE - 30
IONIA - 34
ISABELLA - 37
JACKSON - 38
MACOMB - 50
PRESQUE ISLE - 71
Due Date
9/1/2013
6/30/2014
9/1/2013
9/30/2013
9/1/2013
9/2/2013
9/3/2013
6/30/2014
9/30/2013
9/30/2013
Total Counties: 2
Townships
Local Unit Name
CHESHIRE
CALVIN
BAY MILLS
WAKEFIELD
CAMBRIA
RIGA
MELLEN
MEYER
STANNARD
STURGIS
CALEDONIA
ELMWOOD
FAIRGROVE
KOYLTON
PLYMOUTH CHARTER
Total Townships: 15
Villages
Local Unit Name
CENTRAL LAKE
TURNER
VANDALIA
ELSIE
CAMDEN
CLARKSVILLE
SHEPHERD
CONCORD
NEW HAVEN
MILLERSBURG
Total Villages: 10
Audit-2
DEPARTMENT OF TREASURY
ANNUAL AUDIT REPORTS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
COUNTIES
County
CASS - 14
DELTA - 21
HILLSDALE - 30
JACKSON - 38
Due Date
Submit Date
3/31/2014
6/5/2014
3/31/2014
4/15/2014
6/30/2014
7/14/2014
6/30/2014
7/29/2014
Local Unit Name
County
GENESEE - 25
GRATIOT - 29
MACKINAC - 49
OAKLAND - 63
VAN BUREN - 80
WASHTENAW - 81
WAYNE - 82
Due Date
Submit Date
1/2/2014
4/18/2014
1/2/2014
2/14/2014
6/30/2014
8/18/2014
1/2/2014
2/20/2014
1/2/2014
6/26/2014
1/2/2014
2/18/2014
1/2/2014
7/25/2014
Local Unit Name
County
ALGER - 02
ALGER - 02
ALLEGAN - 03
ALLEGAN - 03
ALLEGAN - 03
ALPENA - 04
ALPENA - 04
ALPENA - 04
ALPENA - 04
ANTRIM - 05
ARENAC - 06
BARAGA - 07
BAY - 09
BRANCH - 12
CALHOUN - 13
CASS - 14
Due Date
Submit Date
9/30/2013 10/15/2013
9/30/2013 12/16/2013
9/30/2013 11/25/2013
9/30/2013
10/9/2013
9/30/2013
10/4/2013
9/30/2013
5/1/2014
9/30/2013 12/26/2013
9/30/2013
3/24/2014
9/30/2013
8/15/2014
9/30/2013 10/22/2013
9/30/2013 11/12/2013
1/2/2014
1/24/2014
9/30/2013 11/27/2013
9/30/2013
5/21/2014
9/30/2013 11/27/2013
1/2/2014
1/29/2014
CASS
DELTA
HILLSDALE
JACKSON
Total Counties: 4
CITIES
LINDEN
ALMA
ST IGNACE
SOUTHFIELD
GOBLES
MILAN
DETROIT
Total Cities: 7
TOWNSHIPS LIMESTONE
MATHIAS
LEE
MONTEREY
OVERISEL
LONG RAPIDS
OSSINEKE
SANBORN
WILSON
ELK RAPIDS
WHITNEY
COVINGTON
GIBSON
CALIFORNIA
CLARENCE
JEFFERSON
Audit-3
DEPARTMENT OF TREASURY
ANNUAL AUDIT REPORTS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
PENN
WAYNE
CHARLEVOIX
KOEHLER
MACKINAW
BRUCE
SUGAR ISLAND
SUPERIOR
RILEY
GRAYLING
BARK RIVER
ESCANABA
NAHMA
WAUCEDAH
BELLEVUE
RESORT
WAWATAM
RICHFIELD
BUTMAN
CLEMENT
ERWIN
IRONWOOD CHARTER
MARENISCO
AMBOY
CAMDEN
FAYETTE
JEFFERSON
SCIPIO
ELM RIVER
PORTAGE CHARTER
HURON
DANBY
OTISCO
NAPOLEON
RIVES
TYRONE
HUDSON
County
CASS - 14
CASS - 14
CHARLEVOIX - 15
CHEBOYGAN - 16
CHEBOYGAN - 16
CHIPPEWA - 17
CHIPPEWA - 17
CHIPPEWA - 17
CLINTON - 19
CRAWFORD - 20
DELTA - 21
DELTA - 21
DELTA - 22
DICKINSON - 22
EATON - 23
EMMET - 24
EMMET - 24
GENESEE - 25
GLADWIN - 26
GLADWIN - 26
GOGEBIC - 27
GOGEBIC - 27
GOGEBIC - 27
HILLSDALE - 30
HILLSDALE - 30
HILLSDALE - 30
HILLSDALE - 30
HILLSDALE - 30
HOUGHTON - 31
HOUGHTON - 31
HURON - 32
IONIA - 34
IONIA - 34
JACKSON - 38
JACKSON - 38
KENT - 41
LENAWEE - 46
Due Date
Submit Date
9/30/2013
10/1/2013
9/30/2013
10/4/2013
1/2/2014
1/23/2014
9/30/2013 10/28/2013
9/30/2013
1/20/2014
9/30/2013
12/6/2013
9/30/2013
1/17/2014
9/30/2013
1/31/2014
9/30/2013
6/24/2014
9/30/2013
10/1/2013
9/30/2013
10/3/2013
9/30/2013
11/8/2013
9/30/2013
11/7/2013
9/30/2013
1/8/2014
9/30/2013 11/26/2013
9/30/2013
3/7/2014
9/30/2013 11/13/2013
1/2/2014
1/15/2014
1/2/2014
1/9/2014
9/30/2013
11/6/2013
9/30/2013
1/2/2014
6/30/2014
7/31/2014
9/30/2013 11/18/2013
9/30/2013 10/28/2013
9/30/2013
1/9/2014
9/30/2013
11/5/2013
9/30/2013 10/28/2013
9/30/2013 11/11/2013
9/30/2013
5/9/2014
6/30/2014
7/15/2014
9/30/2013 11/15/2013
9/30/2013 10/25/2013
9/30/2013 11/15/2013
1/2/2014
2/10/2014
9/30/2013
11/4/2013
9/30/2013
10/9/2013
9/30/2013 11/27/2013
Audit-4
DEPARTMENT OF TREASURY
ANNUAL AUDIT REPORTS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
CONWAY
BEAR LAKE
NORMAN
STRONACH
MORTON
LONDON
SUMMERFIELD
PIERSON
REYNOLDS
AVERY
MOORLAND
BIG PRAIRIE
DAYTON
LILLEY
MERRILL
BRANDON CHARTER
HOLLY
INDEPENDENCE CHARTER
ROSE
CLAYBANKS
HORTON
BOHEMIA
ALLIS
AU SABLE
BLUMFIELD
ZILWAUKEE
RILEY
CONSTANTINE
LOCKPORT
SENEY
RUSH
MILLINGTON
BANGOR
AUGUSTA CHARTER
MANCHESTER
County
LIVINGSTON - 47
MANISTEE - 51
MANISTEE - 51
MANISTEE - 51
MECOSTA - 54
MONROE - 58
MONROE - 58
MONTCALM - 59
MONTCALM - 59
MONTMORENCY - 60
MUSKEGON - 61
NEWAYGO - 62
NEWAYGO - 62
NEWAYGO - 62
NEWAYGO - 62
OAKLAND - 63
OAKLAND - 63
OAKLAND - 63
OAKLAND - 63
OCEANA - 64
OGEMAW - 65
ONTONAGON - 66
PRESQUE ISLE - 71
ROSCOMMON - 72
SAGINAW - 73
SAGINAW - 73
SAINT CLAIR - 74
SAINT JOSEPH - 75
SAINT JOSEPH - 75
SCHOOLCRAFT - 77
SHIAWASSEE - 78
TUSCOLA - 79
VAN BUREN - 80
WASHTENAW - 81
WASHTENAW - 81
Due Date
Submit Date
9/30/2013 12/13/2013
9/30/2013
10/4/2013
1/2/2014
2/10/2014
1/2/2014
5/1/2014
1/2/2014
10/1/2014
9/30/2013 10/15/2013
1/2/2014
3/7/2014
9/30/2013 11/14/2013
9/30/2013
2/6/2014
9/30/2013 12/26/2013
9/30/2013
12/2/2013
9/30/2013
10/1/2013
9/30/2013 10/27/2013
1/2/2014
6/23/2014
9/30/2013 10/28/2013
6/30/2014
7/8/2014
1/2/2014
6/18/2014
6/30/2014
8/5/2014
1/2/2014
2/28/2014
9/30/2013 10/14/2013
9/30/2013 12/27/2013
9/30/2013
10/3/2013
9/30/2013
12/6/2013
9/30/2013 11/18/2013
9/30/2013 12/10/2013
9/30/2013 12/10/2013
9/30/2013
10/2/2013
9/30/2013
6/27/2014
1/2/2014
4/3/2014
9/30/2013 10/31/2013
9/30/2013 10/10/2013
9/30/2013 12/12/2013
9/30/2013
10/9/2013
9/30/2013 10/22/2013
1/2/2014
1/15/2014
Total Townships: 88
Audit-5
DEPARTMENT OF TREASURY
ANNUAL AUDIT REPORTS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
VILLAGES
Local Unit Name
HOPKINS
TWINING
HOMER
EAGLE
KINDE
PORT HOPE
DANSVILLE
WEBBERVILLE
LAKE ODESSA
BALDWIN
CLIFFORD
OTTER LAKE
BRITTON
ONEKAMA
CARNEY
PIERSON
SHERIDAN
ONTONAGON
MARION
OAKLEY
CONSTANTINE
APPLEGATE
FORESTVILLE
MELVIN
LAWRENCE
MANCHESTER
MESICK
County
ALLEGAN - 03
ARENAC - 06
CALHOUN - 13
CLINTON - 19
HURON - 32
HURON - 32
INGHAM - 33
INGHAM - 33
IONIA - 34
LAKE - 43
LAPEER - 44
LAPEER - 44
LENAWEE - 46
MANISTEE - 51
MENOMINEE - 55
MONTCALM - 59
MONTCALM - 59
ONTONAGON - 66
OSCEOLA - 67
SAGINAW - 73
SAINT JOSEPH - 75
SANILAC - 76
SANILAC - 76
SANILAC - 76
VAN BUREN - 80
WASHTENAW - 81
WEXFORD - 83
Due Date
Submit Date
6/30/2014
8/14/2014
9/3/2013
9/9/2013
6/30/2014
7/3/2014
9/30/2013
6/20/2014
7/31/2013
9/11/2013
9/30/2013 10/13/2014
9/3/2013
6/23/2014
9/30/2013
8/1/2014
9/3/2013
9/12/2013
9/3/2013
12/3/2013
9/3/2013
9/23/2013
9/3/2013
9/23/2013
9/3/2013
9/10/2013
9/3/2013
9/30/2013
1/2/2014
1/9/2014
9/30/2013
1/2/2014
9/30/2013
11/6/2013
9/30/2013
10/8/2013
9/3/2013
9/10/2013
9/30/2013 10/14/2013
9/30/2013
6/27/2014
9/30/2013
10/2/2013
9/3/2013
4/18/2014
9/3/2013
9/25/2013
9/3/2013
9/6/2013
1/2/2014
1/3/2014
9/3/2013
1/2/2014
Total Villages: 27
Audit-6
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F65)
For Local Unit's Fiscal Year Beginning 7/1/2013 thru 6/30/2014 (Fiscal Year 2013)
Summary of Filing Status
Counties
Townships
Cities
Villages
Total
Not Filed
2
30
2
5
39
Late
29
263
35
68
395
Timely
52
947
240
183
1422
Total
83
1240
277
256
1856
Counties
Townships
Cities
Villages
Total
Not Filed
2.41%
2.42%
0.72%
1.95%
2.10%
Late
34.94%
21.21%
12.64%
26.56%
27.78%
Timely
62.65%
76.37%
86.64%
71.48%
76.62%
Total
100.00%
100.00%
100.00%
100.00%
400.00%
F65-01
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Not Filed
Counties
Local Unit Name
County
Kalkaska County
Montcalm County
Kalkaska
Montcalm
Due Date Received Date
06/30/2014
03/31/2014
Total Counties: 2
Local Unit Name
County
Wilson Township
Maple Grove Township
Bay Mills Township
Raber Township
Riley Township
Nahma Township
Waucedah Township
McKinley Township
Allen Township
Cambria Township
Elm River Township
Rubicon Township
Ionia Township
Lakefield Township
Grant Township
Chippewa Township
Mellen Township
Meyer Township
Enterprise Township
Vienna Township
Lyon Charter Township
Nester Township
Grant Township
Constantine Township
Lockport Township
Caledonia Charter Township
Venice Township
Plymouth Charter Township
Alpena
Alpena
Barry
Chippewa
Chippewa
Clinton
Delta
Dickinson
Emmett
Hillsdale
Hillsdale
Houghton
Huron
Ionia
Luce
Mason
Mecosta
Menominee
Menominee
Missaukee
Montmorency
Oakland
Roscommon
St. Clair
St. Joseph
St. Joseph
Shiawassee
Shiawassee
Wayne
Townships Wellington Township
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
12/31/2013
06/30/2014
09/30/2013
06/30/2014
F65-02
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Not Filed
Local Unit Name
Townships Henderson Township
County
Wexford
Due Date Received Date
09/30/2013
Total Townships: 31
Cities
Local Unit Name
County
Milan
Melvindale
Washtenaw
Wayne
Due Date Received Date
12/31/2013
06/30/2014
Total Cities: 2
Villages
Local Unit Name
County
Turner
Beulah
Camden
Constantine
Barton Hills Village
Arenac
Benzie
Hillsdale
St. Joseph
Washtenaw
Due Date Received Date
06/30/2014
06/30/2014
08/31/2013
09/30/2013
09/30/2013
Total Villages: 5
F65-03
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Counties
Local Unit Name
County
Alcona County
Antrim County
Baraga County
Calhoun County
Cass County
Clare County
Crawford County
Delta County
Dickinson County
Gogebic County
Hillsdale County
Iron County
Isabella County
Jackson County
Livingston County
Mackinac County
Macomb County
Mason County
Menominee County
Missaukee County
Montmorency County
Muskegon County
Newaygo County
Oakland County
Ontonagon County
Otsego County
Schoolcraft County
Shiawassee County
Van Buren County
Alcona
Antrim
Baraga
Calhoun
Cass
Clare
Crawford
Delta
Dickinson
Gogebic
Hillsdale
Iron
Isabella
Jackson
Livingston
Mackinac
Macomb
Mason
Menominee
Missaukee
Montmorency
Muskegon
Newaygo
Oakland
Ontonagon
Otsego
Schoolcraft
Shiawassee
Van Buren
Due Date Received Date
06/30/2014
06/30/2014
03/31/2014
06/30/2014
03/31/2014
03/31/2014
03/31/2014
03/31/2014
06/30/2014
06/30/2014
06/30/2014
06/30/2014
03/31/2014
06/30/2014
06/30/2014
06/30/2014
06/30/2014
06/30/2014
03/31/2014
03/31/2014
06/30/2014
03/31/2014
03/31/2014
03/31/2014
03/31/2014
06/30/2014
03/31/2014
06/30/2014
03/31/2014
07/25/2014
07/03/2014
05/09/2014
07/02/2014
05/27/2014
04/28/2014
04/01/2014
05/20/2014
07/15/2014
07/07/2014
07/23/2014
07/21/2014
05/24/2014
08/06/2014
08/12/2014
07/22/2014
07/28/2014
08/06/2014
04/29/2014
07/07/2014
07/24/2014
05/06/2014
04/21/2014
04/30/2014
04/25/2014
07/02/2014
04/24/2014
07/08/2014
05/06/2014
Total Counties: 29
F65-04
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Curtis Township
Mitchell Township
Mathias Township
Munising Township
Hopkins Township
Lee Township
Monterey Township
Overisel Township
Green Township
Long Rapids Township
Ossineke Township
Sanborn Township
Elk Rapids Township
Jordan Township
Sims Township
Whitney Township
Baraga Township
Assyria Township
Hope Township
Fraser Township
Gibson Township
Williams Charter Township
Colfax Township
Platte Township
Weldon Township
Berrien Township
Pipestone Township
Bronson Township
California Township
Gilead Township
Kinderhook Township
Albion Township
Athens Township
County
Alcona
Alcona
Alger
Alger
Allegan
Allegan
Allegan
Allegan
Alpena
Alpena
Alpena
Alpena
Antrim
Antrim
Arenac
Arenac
Baraga
Barry
Barry
Bay
Bay
Bay
Benzie
Benzie
Benzie
Berrien
Berrien
Branch
Branch
Branch
Branch
Calhoun
Calhoun
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
10/08/2013
01/20/2014
12/02/2013
11/11/2013
01/03/2014
11/25/2013
11/05/2013
10/03/2013
11/26/2013
02/14/2014
02/03/2014
08/05/2014
10/09/2013
12/10/2013
11/05/2013
12/13/2013
12/15/2013
04/23/2014
11/04/2013
11/05/2013
11/27/2013
07/02/2014
10/07/2013
11/25/2013
10/01/2013
11/04/2013
11/05/2013
12/09/2013
05/21/2014
11/14/2013
12/03/2013
11/20/2013
11/05/2013
F65-05
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Clarence Township
Howard Township
Penn Township
Volinia Township
Bay Township
Charlevoix Township
Hudson Township
Beaugrand Township
Grant Township
Koehler Township
Mackinaw Township
Nunda Township
Waverly Township
Bruce Township
Chippewa Township
Dafter Township
DeTour Township
Pickford Township
Rudyard Township
Sugar Island Township
Superior Township
Sheridan Township
Winterfield Township
Bath Charter Township
Eagle Township
Greenbush Township
Bark River Township
Bay De Noc Township
Escanaba Township
Fairbanks Township
Garden Township
Wells Township
Breen Township
County
Calhoun
Cass
Cass
Cass
Charlevoix
Charlevoix
Charlevoix
Cheboygan
Cheboygan
Cheboygan
Cheboygan
Cheboygan
Cheboygan
Chippewa
Chippewa
Chippewa
Chippewa
Chippewa
Chippewa
Chippewa
Chippewa
Clare
Clare
Clinton
Clinton
Clinton
Delta
Delta
Delta
Delta
Delta
Delta
Dickinson
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
11/27/2013
11/05/2013
10/07/2013
11/13/2013
10/06/2013
01/23/2014
10/16/2013
11/30/2013
11/11/2013
10/25/2013
01/20/2014
12/16/2013
01/27/2014
10/02/2013
02/20/2014
10/08/2013
01/02/2014
02/18/2014
11/13/2013
01/17/2014
01/31/2014
11/04/2013
03/12/2014
07/02/2014
11/21/2013
11/03/2013
10/02/2013
10/31/2013
11/08/2013
11/12/2013
12/11/2013
03/07/2014
11/18/2013
F65-06
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Bellevue Township
Bliss Township
Carp Lake Township
Cross Village Township
Littlefield Township
Little Traverse Township
Readmond Township
Resort Township
Wawatam Township
Flushing Charter Township
Mundy Charter Township
Richfield Township
Vienna Charter Township
Clement Township
Sherman Township
Erwin Township
Ironwood Charter Township
Marenisco Township
Paradise Township
Emerson Township
Hamilton Township
New Haven Township
North Shade Township
Pine River Township
Seville Township
Sumner Township
Wheeler Township
Amboy Township
Camden Township
Fayette Township
Hillsdale Township
Jefferson Township
Litchfield Township
County
Eaton
Emmett
Emmett
Emmett
Emmett
Emmett
Emmett
Emmett
Emmett
Genesee
Genesee
Genesee
Genesee
Gladwin
Gladwin
Gogebic
Gogebic
Gogebic
Grand Traverse
Gratiot
Gratiot
Gratiot
Gratiot
Gratiot
Gratiot
Gratiot
Gratiot
Hillsdale
Hillsdale
Hillsdale
Hillsdale
Hillsdale
Hillsdale
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
06/30/2014
12/31/2013
06/30/2014
09/30/2013
12/31/2013
09/30/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/04/2013
11/15/2013
07/30/2014
12/12/2013
11/25/2013
11/26/2013
06/03/2014
03/06/2014
11/13/2013
11/05/2013
07/24/2014
01/31/2014
07/08/2014
10/10/2013
03/12/2014
12/31/2013
07/31/2014
11/14/2013
10/30/2013
10/16/2013
01/20/2014
12/05/2013
11/02/2013
10/11/2013
11/25/2013
11/06/2013
04/23/2014
10/16/2013
01/09/2014
11/05/2013
12/06/2013
10/29/2013
01/27/2014
F65-07
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Ransom Township
Reading Township
Scipio Township
Wright Township
Adams Township
Portage Charter Township
Fair Haven Township
Gore Township
Huron Township
Lake Township
Meade Township
Paris Township
Sigel Township
Winsor Township
Aurelius Township
Bunker Hill Township
Ingham Township
Wheatfield Township
White Oak Township
Boston Township
Danby Township
North Plains Township
Otisco Township
Ronald Township
Reno Township
Wilber Township
Mansfield Township
Coe Township
Denver Township
Isabella Township
Rolland Township
Sherman Township
Vernon Township
County
Hillsdale
Hillsdale
Hillsdale
Hillsdale
Houghton
Houghton
Huron
Huron
Huron
Huron
Huron
Huron
Huron
Huron
Ingham
Ingham
Ingham
Ingham
Ingham
Ionia
Ionia
Ionia
Ionia
Ionia
Iosco
Iosco
Iron
Isabella
Isabella
Isabella
Isabella
Isabella
Isabella
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
10/30/2013
11/27/2013
11/11/2013
10/28/2013
11/05/2013
08/05/2014
11/18/2013
11/17/2013
11/15/2013
11/05/2013
11/05/2013
01/10/2014
10/18/2013
11/08/2013
11/13/2013
03/25/2014
03/25/2014
01/16/2014
10/25/2013
10/11/2013
10/25/2013
11/07/2013
10/31/2013
01/09/2014
11/25/2013
11/07/2013
10/22/2013
11/04/2013
11/13/2013
11/06/2013
10/23/2013
11/18/2013
12/13/2013
F65-08
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Liberty Township
Napoleon Township
Rives Township
Sandstone Charter Township
Tompkins Township
Boardman Township
Orange Township
Nelson Township
Tyrone Township
Houghton Township
Chase Township
Pinora Township
Deerfield Township
Elba Township
Bingham Township
Centerville Township
Elmwood Charter Township
Glen Arbor Township
Solon Township
Suttons Bay Township
Deerfield Township
Dover Township
Madison Charter Township
Ogden Township
Rollin Township
Rome Township
Woodstock Township
Conway Township
Bois Blanc Township
Garfield Township
Hendricks Township
Hudson Township
Marquette Township
County
Jackson
Jackson
Jackson
Jackson
Jackson
Kalkaska
Kalkaska
Kent
Kent
Keweenaw
Lake
Lake
Lapeer
Lapeer
Leelanau
Leelanau
Leelanau
Leelanau
Leelanau
Leelanau
Lenawee
Lenawee
Lenawee
Lenawee
Lenawee
Lenawee
Lenawee
Livingston
Mackinac
Mackinac
Mackinac
Mackinac
Mackinac
Due Date Received Date
12/31/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
12/31/2013
09/30/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
06/30/2014
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
02/27/2014
02/13/2014
11/04/2013
12/13/2013
11/05/2013
02/13/2014
10/14/2013
10/11/2013
10/11/2013
11/27/2013
11/07/2013
11/25/2013
11/13/2013
02/24/2014
02/26/2014
11/12/2013
07/18/2014
11/12/2013
12/11/2013
10/02/2013
01/09/2014
10/16/2013
07/15/2014
11/05/2013
10/28/2013
10/05/2013
10/07/2013
12/17/2013
11/04/2013
10/02/2013
11/05/2013
11/12/2013
11/21/2013
F65-09
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Moran Township
Bruce Township
Harrison Charter Township
Lenox Township
Bear Lake Township
Manistee Township
Onekama Township
Stronach Township
Ewing Township
Forsyth Township
Turin Township
Sheridan Township
Deerfield Township
Millbrook Township
Sheridan Tovnship
Faithorn Township
Nadeau Township
Spalding Township
Jasper Township
Jerome Township
Summerfield Township
Evergreen Township
Ferris Township
Montcalm Township
Pierson Township
Reynolds Township
Richland Township
Avery Township
Briley Township
Hillman Township
Loud Township
Fruitport Charter Township
Moorland Township
County
Mackinac
Macomb
Macomb
Macomb
Manistee
Manistee
Manistee
Manistee
Marquette
Marquette
Marquette
Mason
Mecosta
Mecosta
Mecosta
Menominee
Menominee
Menominee
Midland
Midland
Monroe
Montcalm
Montcalm
Montcalm
Montcalm
Montcalm
Montcalm
Montmorency
Montmorency
Montmorency
Montmorency
Muskegon
Muskegon
Due Date Received Date
09/30/2013
09/30/2013
06/30/2014
12/31/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
10/02/2013
11/19/2013
07/08/2014
01/21/2014
10/04/2013
12/11/2013
10/07/2013
02/25/2014
11/18/2013
11/18/2013
12/11/2013
11/04/2013
10/21/2013
11/22/2013
12/31/2013
10/23/2013
12/23/2013
11/27/2013
11/20/2013
02/24/2014
02/27/2014
11/05/2013
11/22/2013
11/05/2013
11/14/2013
02/09/2014
11/11/2013
12/21/2013
11/20/2013
10/02/2013
11/23/2013
11/04/2013
12/04/2013
F65-10
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Sullivan Township
Beaver Township
Brooks Township
Dayton Township
Everett Township
Lilley Township
Monroe Township
Sherman Township
Holly Township
Independence Charter Township
Oakland Charter Township
Oxford Charter Township
Rose Township
Claybanks Township
Elbridge Township
Greenwood Township
Weare Township
Goodar Township
Horton Township
Bohemia Township
Carp Lake Township
Haight Township
Interior Township
Matchwood Township
Rockland Township
Stannard Township
Evart Township
Clinton Township
Elmer Township
Charlton Township
Chester Township
Allis Township
Presque Isle Township
County
Muskegon
Newaygo
Newaygo
Newaygo
Newaygo
Newaygo
Newaygo
Newaygo
Oakland
Oakland
Oakland
Oakland
Oakland
Oceana
Oceana
Oceana
Oceana
Ogemaw
Ogemaw
Ontonagon
Ontonagon
Ontonagon
Ontonagon
Ontonagon
Ontonagon
Ontonagon
Osceola
Oscoda
Oscoda
Otsego
Ottawa
Presque Isle
Presque Isle
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
12/31/2013
06/30/2014
09/30/2013
06/30/2014
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
11/20/2013
11/03/2013
11/04/2013
10/30/2013
11/19/2013
06/23/2014
10/12/2013
11/08/2013
06/12/2014
07/31/2014
10/02/2013
07/02/2014
02/26/2014
10/21/2013
10/05/2013
11/08/2013
09/19/2014
01/06/2014
11/30/2013
10/03/2013
10/25/2013
11/10/2013
10/24/2013
12/02/2013
11/05/2013
11/14/2013
11/05/2013
12/19/2013
12/28/2013
10/14/2013
11/04/2013
12/06/2013
02/27/2014
F65-11
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Local Unit Name
Townships Rogers Township
AuSable Township
Higgins Township
Carrollton Township
Jonesfield Township
Thomas Township
Zilwaukee Township
Berlin Township
Clay Township
Port Huron Charter Township
Riley Township
Saint Clair Township
Florence Township
Leonidas Township
Buel Township
Elmer Township
Fremont Township
Maple Valley Township
Sanilac Township
Seney Township
Antrim Township
Bennington Township
Burns Township
Rush Township
Shiawassee Township
Vernon Township
Elmwood Township
Wisner Township
Hartford Township
Augusta Charter Township
Manchester Township
Colfax Township
County
Presque Isle
Roscommon
Roscommon
Saginaw
Saginaw
Saginaw
Saginaw
St. Clair
St. Clair
St. Clair
St. Clair
St. Clair
St. Joseph
St. Joseph
Sanilac
Sanilac
Sanilac
Sanilac
Sanilac
Schoolcraft
Shiawassee
Shiawassee
Shiawassee
Shiawassee
Shiawassee
Shiawassee
Tuscola
Tuscola
Van Buren
Washtenaw
Washtenaw
Wexford
Due Date Received Date
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
06/30/2014
09/30/2013
12/31/2013
09/30/2013
12/31/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
09/30/2013
12/31/2013
09/30/2013
11/17/2013
11/10/2013
12/23/2013
11/04/2013
10/28/2013
10/01/2013
10/24/2013
10/02/2013
02/27/2014
07/08/2014
11/05/2013
02/25/2014
11/10/2013
01/15/2014
11/14/2013
01/02/2014
12/18/2013
12/04/2013
12/09/2013
12/13/2013
11/20/2013
10/02/2013
10/14/2013
10/21/2013
10/10/2013
11/13/2013
02/02/2014
11/07/2013
12/09/2013
10/22/2013
01/14/2014
10/29/2013
Total Townships: 263
F65-12
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Cities
Local Unit Name
County
Bay City
Niles
Cheboygan
Harrison
Gladstone
Harbor Springs
Petoskey
Linden
Beaverton
Bessemer
Wakefield
Alma
Hillsdale
Bad Axe
Lansing
Jackson
Kalamazoo
Walker
Saint Ignace
Fraser
Utica
Ishpeming
Fremont
Newaygo
Clarkston
Rochester
Hart
Onaway
Saint Clair
Gobles
Hartford
Detroit
Grosse Pointe Park
Bay
Berrien
Cheboygan
Clare
Delta
Emmett
Emmett
Genesee
Gladwin
Gogebic
Gogebic
Gratiot
Hillsdale
Huron
Ingham
Jackson
Kalamazoo
Kent
Mackinac
Macomb
Macomb
Marquette
Newaygo
Newaygo
Oakland
Oakland
Oceana
Presque Isle
St. Clair
Van Buren
Van Buren
Wayne
Wayne
Due Date Received Date
12/31/2013
03/31/2014
12/31/2013
06/30/2014
09/30/2013
06/30/2014
06/30/2014
12/31/2013
12/31/2013
12/31/2013
12/31/2013
12/31/2013
12/31/2013
12/31/2013
12/31/2013
12/31/2013
06/30/2014
12/31/2013
06/30/2014
12/31/2013
12/31/2013
06/30/2014
12/31/2013
12/31/2013
12/31/2013
12/31/2013
12/31/2013
09/30/2013
03/31/2014
12/31/2013
12/31/2013
12/31/2013
12/31/2013
02/24/2014
04/03/2014
02/24/2014
07/11/2014
10/17/2013
07/18/2014
07/07/2014
05/02/2014
02/13/2014
02/28/2014
02/25/2014
01/15/2014
01/21/2014
01/23/2014
08/19/2014
01/24/2014
07/18/2014
02/24/2014
08/20/2014
01/07/2014
01/28/2014
07/08/2014
01/15/2014
02/21/2014
01/09/2014
01/10/2014
02/21/2014
12/26/2013
06/23/2014
06/27/2014
02/24/2014
08/15/2014
03/04/2014
F65-13
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Cities
Local Unit Name
County
Grosse Pointe Shores City
Harper Woods
Wayne
Wayne
Due Date Received Date
09/30/2013
06/30/2014
01/13/2014
07/16/2014
Total Cities: 35
Villages
Local Unit Name
County
Lincoln
Hopkins
Mancelona
Baraga
Thompsonville
Three Oaks
Quincy
Union City
Homer
Cassopolis
Marcellus
Eagle
Bellevue
Mulliken
Alanson
Pellston
Breckenridge
North Adams
Waldron
Lake Linden
Kinde
Owendale
Port Austin
Ubly
Dansville
Webberville
Lake Odessa
Parma
Alcona
Allegan
Antrim
Baraga
Benzie
Berrien
Branch
Branch
Calhoun
Cass
Cass
Clinton
Eaton
Eaton
Emmett
Emmett
Gratiot
Hillsdale
Hillsdale
Houghton
Huron
Huron
Huron
Huron
Ingham
Ingham
Ionia
Jackson
Due Date Received Date
09/30/2013
06/30/2014
08/31/2013
08/31/2013
09/30/2013
03/31/2014
09/30/2013
09/30/2013
06/30/2014
08/31/2013
06/30/2014
09/30/2013
06/30/2014
08/31/2013
08/31/2013
08/31/2013
08/31/2013
08/31/2013
08/31/2013
08/31/2013
07/31/2013
08/31/2013
08/31/2013
08/31/2013
08/31/2013
09/30/2013
08/31/2013
08/31/2013
12/03/2013
08/14/2014
09/23/2013
09/03/2013
11/13/2013
05/01/2014
10/02/2013
09/13/2014
07/03/2014
10/09/2013
07/10/2014
06/18/2014
07/09/2014
11/06/2013
09/24/2013
09/27/2013
10/03/2013
09/17/2013
09/19/2013
11/01/2013
09/10/2013
09/24/2013
09/25/2013
10/03/2013
10/28/2013
10/31/2013
09/23/2013
10/03/2013
F65-14
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Villages
Local Unit Name
County
Augusta
Climax
Caledonia
Sand Lake
Baldwin
Clifford
Columbiaville
Otter Lake
Suttons Bay
Blissfield
Newberry
Copemish
Onekama
Custer
Carney
Daggett
Powers
Pierson
Sheridan
Lake Orion
Leonard
Ontonagon
Marion
Spring Lake
Chesaning
Oakley
Centreville
Applegate
Forestville
Melvin
Minden City
Peck
Bancroft
Kalamazoo
Kalamazoo
Kent
Kent
Lake
Lapeer
Lapeer
Lapeer
Leelanau
Lenawee
Luce
Manistee
Manistee
Mason
Menominee
Menominee
Menominee
Montcalm
Montcalm
Oakland
Oakland
Ontonagon
Osceola
Ottawa
Saginaw
Saginaw
St. Joseph
Sanilac
Sanilac
Sanilac
Sanilac
Sanilac
Shiawassee
Due Date Received Date
08/31/2013
09/30/2013
12/31/2013
09/30/2013
08/31/2013
08/31/2013
08/31/2013
08/31/2013
06/30/2014
03/31/2014
06/30/2014
08/31/2013
08/31/2013
08/31/2013
12/31/2013
09/30/2013
08/31/2013
09/30/2013
09/30/2013
12/31/2013
08/31/2013
09/30/2013
08/31/2013
12/31/2013
08/31/2013
09/30/2013
09/30/2013
09/30/2013
08/31/2013
08/31/2013
08/31/2013
09/30/2013
08/31/2013
02/12/2014
10/24/2013
02/26/2014
10/11/2013
01/04/2014
09/23/2013
09/17/2013
09/25/2013
07/10/2014
04/18/2014
07/03/2014
10/07/2013
10/07/2013
09/23/2013
03/06/2014
12/06/2013
10/07/2013
01/02/2014
11/06/2013
01/10/2014
12/19/2013
10/16/2013
09/09/2013
03/14/2014
10/03/2013
10/11/2013
10/02/2013
11/22/2013
04/28/2014
09/25/2013
09/25/2013
01/23/2014
09/05/2013
F65-15
DEPARTMENT OF TREASURY
ANNUAL LOCAL UNIT FISCAL REPORT (F-65)
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Filing Status: Late
Villages
Local Unit Name
County
Lennon
New Lothrop
Millington
Reese
Dexter
Buckley
Mesick
Shiawassee
Shiawassee
Tuscola
Tuscola
Washtenaw
Wexford
Wexford
Due Date Received Date
12/31/2013
08/31/2013
08/31/2013
09/30/2013
12/31/2013
08/31/2013
08/31/2013
06/02/2014
09/25/2013
09/23/2013
11/05/2013
01/11/2014
10/17/2013
12/26/2013
Total Villages: 68
F65-16
DEPARTMENT OF TREASURY
FUND DEFICITS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Fund Type: General Fund
COUNTIES
Local Unit Name
OCEANA COUNTY ROAD COMMISSION
WAYNE
County
OCEANA
WAYNE
Total Counties: 2
CITIES
Local Unit Name
BENTON HARBOR
FLINT
CASEVILLE
ALLEN PARK
DETROIT
INKSTER
LINCOLN PARK
MELVINDALE
TAYLOR
County
BERRIEN
GENESEE
HURON
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
Total Cities: 9
Local Unit Name
TOWNSHIPS GENESEE CHARTER
County
GENESEE
Total Townships: 1
VILLAGES
Local Unit Name
ELBERTA
GARDEN
PRESCOTT
County
BENZIE
DELTA
OGEMAW
Total Villages: 3
OTHER
Local Unit Name
PATHWAYS
FREMONT AREA DISTRICT LIBRARY
BRANDON TOWNSHIP PUBLIC LIBRARY
County
MARQUETTE
NEWAYGO
OAKLAND
Total Other: 3
Deficit-1
DEPARTMENT OF TREASURY
FUND DEFICITS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Fund Type: Other Funds
COUNTIES
Local Unit Name
BENZIE
BRANCH
CALHOUN
DELTA
DICKINSON
GENESEE
GRAND TRAVERSE
GRATIOT
HILLSDALE
HOUGHTON
IOSCO
IRON
JACKSON
KENT
KEWEENAW
LENAWEE
LIVINGSTON
MENOMINEE
MONTMORENCY
MUSKEGON
NEWAYGO
OAKLAND
ONTONAGON
PRESQUE ISLE
ROSCOMMON
WAYNE (has General Fund deficit )
County
BENZIE
BRANCH
CALHOUN
DELTA
DICKINSON
GENESEE
GRAND TRAVERS
GRATIOT
HILLSDALE
HOUGHTON
IOSCO
IRON
JACKSON
KENT
KEWEENAW
LENAWEE
LIVINGSON
MENOMINEE
MONTMORENCY
MUSKEGON
NEWAYGO
OAKLAND
ONTONAGON
PRESQUE ISLE
ROSCOMMON
WAYNE
# of Other
Funds
w/Deficits
2
2
1
2
2
4
2
3
2
5
1
1
1
1
1
1
1
1
2
1
3
3
1
4
1
7
Total Counties: 26
Deficit-2
DEPARTMENT OF TREASURY
FUND DEFICITS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Fund Type: Other Funds
CITIES
Local Unit Name
FENNVILLE
AUBURN
BAY CITY
BATTLE CREEK
CHARLEVOIX
EAST JORDAN
GLADSTONE
NORWAY
POTTERVILLE
CLIO
IRONWOOD
ITHACA
LITCHFIELD
HANCOCK
HOUGHTON
CASEVILLE
LANSING
IONIA
CRYSTAL FALLS
PARCHMENT
GRAND RAPIDS
LAPEER
MACKINAC ISLAND
FRASER
MOUNT CLEMENS
RICHMOND
MIDLAND
PETERSBURG
GREENVILLE
MUSKEGON
HAZEL PARK
ORCHARD LAKE VILLAGE
PONTIAC
SYLVAN LAKE
TROY
FERRYSBURG
GRAND HAVEN
County
ALLEGAN
BAY
BAY
CALHOUN
CHARLEVOIX
CHARLEVOIX
DELTA
DICKINSON
EATON
GENESEE
GOGEBIC
GRATIOT
HILLSDALE
HOUGHTON
HOUGHTON
HURON
INGHAM
IONIA
IRON
KALAMAZOO
KENT
LAPEER
MACKINAC
MACOMB
MACOMB
MACOMB
MIDLAND
MONROE
MONTCALM
MUSKEGON
OAKLAND
OAKLAND
OAKLAND
OAKLAND
OAKLAND
OTTAWA
OTTAWA
# of Other
Funds
w/Deficits
1
1
2
2
1
2
1
3
1
1
1
2
1
1
2
2
3
2
1
1
1
1
1
1
2
1
2
1
7
2
5
1
3
1
1
1
1
Deficit-3
DEPARTMENT OF TREASURY
FUND DEFICITS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Fund Type: Other Funds
CITIES
Local Unit Name
SAGINAW
MARYSVILLE
ST CLAIR
MANISTIQUE
OWOSSO
SOUTH HAVEN
CHELSEA
ALLEN PARK (has General Fund deficit)
DEARBORN
DEARBORN HEIGHTS
DETROIT (has General Fund deficit)
ECORSE
GARDEN CITY
GROSSE POINTE FARMS
HARPER WOODS
HIGHLAND PARK
INKSTER (has General Fund deficit)
LINCOLN PARK (has General Fund deficit)
MELVINDALE (has General Fund deficit)
RIVER ROUGE
RIVERVIEW
ROMULUS
TRENTON
WAYNE
WYANDOTTE
County
SAGINAW
ST. CLAIR
ST. CLAIR
SCHOOLCRAFT
SHIAWASSEE
VAN BUREN
WASHTENAW
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
WAYNE
# of Other
Funds
w/Deficits
3
2
1
1
1
1
1
1
1
1
9
1
4
1
2
4
5
1
2
1
2
1
1
3
1
County
ALLEGAN
BERRIEN
GENESEE
GENESEE
HURON
HURON
# of Other
Funds
w/Deficits
1
1
1
1
1
1
Total Cities: 62
Local Unit Name
TOWNSHIPS LAKETOWN
CHIKAMING
MT MORRIS CHARTER
RICHFIELD
CASEVILLE
HUME
Deficit-4
DEPARTMENT OF TREASURY
FUND DEFICITS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Fund Type: Other Funds
Local Unit Name
TOWNSHIPS LANSING CHARTER
MERIDIAN CHARTER
PLAINFIELD
UNION CHARTER
PAVILION
DEERFIELD
CHOCOLAY CHARTER
MICHIGAMME
HOMER
BEDFORD
FRENCHTOWN CHARTER
IDA
WHITEFORD
DALTON
MUSKEGON CHARTER
INDEPENDENCE CHARTER
ROYAL OAK CHARTER
BUENA VISTA CHARTER
BERLIN
CHINA CHARTER
DENMARK
REDFORD CHARTER
County
INGHAM
INGHAM
IOSCO
ISABELLA
KALAMAZOO
LENAWEE
MARQUETTE
MARQUETTE
MIDLAND
MONROE
MONROE
MONROE
MONROE
MUSKEGON
MUSKEGON
OAKLAND
OAKLAND
SAGINAW
ST. CLAIR
ST. CLAIR
TUSCOLA
WAYNE
# of Other
Funds
w/Deficits
1
1
1
1
1
1
1
1
2
1
1
1
2
1
1
3
3
3
1
1
1
2
County
BENZIE
CALHOUN
CLINTON
HURON
HURON
HURON
KALAMAZOO
KALAMAZOO
LIVINGSTON
# of Other
Funds
w/Deficits
1
1
1
2
1
1
1
2
1
Total Townships: 28
Local Unit Name
VILLAGES
ELBERTA (has General Fund deficit)
HOMER
OVID
ELKTON
OWENDALE
PIGEON
SCHOOLCRAFT
VICKSBURG
FOWLERVILLE
Deficit-5
DEPARTMENT OF TREASURY
FUND DEFICITS
For Local Unit's Fiscal Year Ending 2013 (Due 7/1/2013 thru 6/30/2014)
Fund Type: Other Funds
Local Unit Name
VILLAGES
FRANKLIN
HOLLY
SPRING LAKE
PORT SANILAC
GAGETOWN
County
OAKLAND
OAKLAND
OTTAWA
SANILAC
TUSCOLA
# of Other
Funds
w/Deficits
1
2
2
1
1
County
ALGER
EMMET
GENESEE
GRAND TRAVERSE
MARQUETTE
WASHTENAW
WAYNE
WAYNE
# of Other
Funds
w/Deficits
1
1
1
7
1
8
1
1
Total Villages: 14
OTHER
Local Unit Name
ALGER COUNTY TRANSIT AUTHORITY-ALTRAN
NORTH COUNTRY COMMUNITY MENTAL HEALTH
CLIO AREA FIRE AUTHORITY
NORTHWEST MICHIGAN COUNCIL OF GOVERNMENTS
PATHWAYS (has General Fund deficit)
WASHTENAW COUNTY DRAIN COMMISSION
DOWNRIVER COMMUNITY CONFERENCE
DETROIT AREA REGIONAL TRANSPORTATION AUTHORITY
Total Other: 8
Deficit-6
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