Table of Contents

    Fiscal Health

  1. Good or Bad Times in the coming year?
    1. Better or Less Able to meet jurisdiction's needs this fiscal year than last
    2. Better or Less Able to meet jurisdiction's needs next fiscal year than this
  2. Changes from the Last Fiscal Year to the Current Fiscal Year

    1. Change in jurisdiction's revenue from property taxes
    2. Change in jurisdiction's revenue from fees for services, licenses, transfers, etc.
    3. Change in jurisdiction's amount of debt
    4. Change in jurisdiction's ability to repay its debt
    5. Change in amount of federal aid to jurisdiction
    6. Change in amount of state aid to jurisdiction
    7. Change in jurisdiction's tax delinquencies
    8. Change in jurisdiction's amount of home foreclosures
    9. Change in jurisdiction's population
    10. Change in jurisdiction's public safety needs
    11. Change in jurisdiction's infrastructure needs
    12. Change in jurisdiction's human service needs
    13. Change in jurisdiction's general government operations needs
    14. Change in jurisdiction's number of employees
    15. Change in pay rates for jurisdiction's employee wages and salaries
    16. Change in jurisdiction's cost of government's employee pensions
    17. Change in jurisdiction's cost of government's current employee health benefits
    18. Change in jurisdiction's cost of government's retired employee health benefits
  3. Expected Changes from the Current Fiscal Year to the Next Fiscal Year

    1. Projected change in property tax rates
    2. Projected change in charges for fees, licenses, etc.
    3. Projected change in reliance on general fund balance
    4. Projected change in reliance on “rainy day” funds
    5. Projected change in amount of services provided
    6. Projected change in actual public safety spending
    7. Projected change in actual infrastructure spending
    8. Projected change in actual human services spending
    9. Projected change in actual general government operations spending
    10. Projected change in funding for economic development programs
    11. Projected change in amount of debt
    12. Projected change in sale of public assets
    13. Projected change in privatizing or contracting out services
    14. Projected change in number and/or scope of interlocal agreements or other cost-sharing plans with other governments
    15. Projected change in jurisdiction's workforce hiring
    16. Projected change in jurisdiction's workforce layoffs
    17. Projected change in jurisdiction's filling vacant positions
    18. Projected change in employee pay rates
    19. Projected change in employees' share of premiums, deductibles, and/or co-pays on health insurance
    20. Projected change in employees' share of contributions to retirement funds
    21. Projected change in retirees' share of premiums, deductibles, and/or co-pays on health insurance
  4. Budgeting Process

  5. Jurisdiction’s fiscal year end
    1. Jurisdiction’s last fiscal year’s revenues compared to budget
    2. Jurisdiction’s last fiscal year’s expenditures compared to budget
  6. General Fund Balances

  7. Jurisdiction’s unreserved general fund balance as a percentage of general fund expenditures last year
  8. Assessment of level of jurisdiction’s unreserved general fund balance
  9. Jurisdiction’s cash flow as a fiscal health problem
    1. Jurisdiction's overall fiscal health today
    2. Jurisdiction's overall fiscal health five years from now
  10. Preferred Use of a Potential Surplus

    1. Jurisdiction’s Board/Council preference
    2. Jurisdiction’s citizen preference
    3. Local official’s preference
  11. Preferred Response to a Potential Deficit

    1. Jurisdiction’s Board/Council preference
    2. Jurisdiction’s citizen preference
    3. Local official’s preference
  12. Retirement Income Benefits

  13. Jurisdiction provides retirement income benefits
    1. Should jurisdiction provide benefits to employees?
    2. Should jurisdiction provide benefits to elected officials?
    1. Type of retirement income benefits offered to new hires
    2. Type of retirement income benefits offered to current employees
    3. Type of retirement income benefits offered to retired employees
    4. Type of retirement income benefits offered to current elected officials
    5. Type of retirement income benefits offered to former elected officials
    1. Generosity of retirement income benefits offered to new hires
    2. Generosity of retirement income benefits offered to current employees
    3. Generosity of retirement income benefits offered to retired employees
    4. Generosity of retirement income benefits offered to current elected officials
    5. Generosity of retirement income benefits offered to former elected officials
    1. Jurisdiction has had actuarial valuation of pension
    2. Jurisdiction has increased years required for benefits
    3. Jurisdiction has increased employee contribution
    4. Jurisdiction has reduced multiplier for pension
    5. Jurisdiction has changed cost of living adjustment (COLA)
    6. Jurisdiction has reduced assumed rate of return
    7. Jurisdiction has closed defined benefit pension to new individuals
    8. Jurisdiction has converted to defined contribution plan
    9. Jurisdiction has converted to a hybrid plan
    10. Jurisdiction has financed liability through bonds
  14. Effectiveness of jurisdiction’s efforts to control costs
  15. Jurisdiction’s contributions to pension fund in previous year
  16. Are jurisdiction’s pension obligations fully funded?
  17. Jurisdiction’s pension obligations as a fiscal health problem
  18. Concern for inability of jurisdiction to fulfill pension obligations
  19. Retirement Health Care Benefits

  20. Jurisdiction provides retirement health care benefits
    1. Should jurisdiction provide benefits to employees?
    2. Should jurisdiction provide benefits to elected officials?
    1. Jurisdiction provides retiree health care benefits to new hires
    2. Jurisdiction provides retiree health care benefits to current employees
    3. Jurisdiction provides retiree health care benefits to retired employees
    4. Jurisdiction provides retiree health care benefits to current elected officials
    5. Jurisdiction provides retiree health care benefits to former elected officials
    1. Generosity of retiree health care benefits offered to new hires
    2. Generosity of retiree health care benefits offered to current employees
    3. Generosity of retiree health care benefits offered to retired employees
    4. Generosity of retiree health care benefits offered to current elected officials
    5. Generosity of retiree health care benefits offered to former elected officials
    1. Jurisdiction has had actuarial study
    2. Jurisdiction has increased cost-sharing by retirees
    3. Jurisdiction has increased years required for benefits
    4. Jurisdiction has changed benefits for spouses or dependents
    5. Jurisdiction has introduced less expensive plans
    6. Jurisdiction has implemented a wellness plan
    7. Jurisdiction has changed to defined contribution or stipend
    8. Jurisdiction has introduced retirement health savings accounts (HSA)
    9. Jurisdiction has financed liability through bonds
    10. Jurisdiction has joined a health care trust
    11. Jurisdiction has transferred management to a Voluntary Employee Beneficiary Association (VEBA)
  21. Effectiveness of jurisdiction’s efforts to control costs
  22. Status of jurisdiction’s use of public health care exchanges
  23. Jurisdiction’s contributions to retiree health care fund in previous year
  24. Are jurisdiction’s retiree health care obligations fully funded?
  25. Jurisdiction’s retiree health care obligations as a fiscal health problem
  26. Concern for inability of jurisdiction to fulfill retiree health care obligations
    1. Support or oppose state prohibiting jurisdictions from providing retiree health care benefits
    2. Support or oppose state setting hard caps on jurisdiction contributions to retiree health care
    3. Support or oppose creating a state-pooled retiree health care benefit system
    4. Support or oppose creation of private health care exchanges for local governments
    5. Support or oppose creating state-wide bonding pool for retiree health care benefits
    6. Support or oppose easing credit rating-based restrictions on bond issuance
  27. Evaluating current events and political issues

  28. Jurisdiction going in right direction or on wrong track
  29. Jurisdiction’s board or council’s job performance
  30. State of Michigan going in right direction or on wrong track
  31. Governor Snyder’s job performance
  32. Michigan Legislature’s job performance