Delhi Township board amends FY2026 budget, shifts retiree liabilities to OPEB fund

The Delhi Charter Township Board adopted Amendment No. 1 to the General Appropriations Act for fiscal year 2026 at its Feb. 17 meeting, approving a set of revenue and expenditure adjustments across the General Fund and several special funds. The motion to adopt the amendment was made by Trustee Fred Ford and supported by Clerk Evan Hope; the roll‑call vote was unanimous (7‑0).

Township Manager Tracy Miller’s memorandum accompanying the amendment said revenues in the General Fund were revised downward by $25,761, while revenues increased in the Fire Fund, Parks Fund and the Downtown Development Authority (DDA) largely because of an asset sale. The amendment establishes a new Other Postemployment Benefit (OPEB) fund and shifts retiree insurance liabilities from operating funds into that new fund; the amendment shows an expected $196,599 increase in the OPEB fund’s expenditures corresponding to those transferred liabilities.

The amendment also reallocated staff and department expenses (for example, moving accounting functions into a consolidated finance department and adding the treasurer to certain cost centers) and made capital and transfer adjustments in the Sewer and DDA funds. The board packet includes detailed line‑item adjustments and revised 2026 fund balance projections for all township funds.

The amendment was presented for adoption as an agenda item; no public hearing on the amendment was recorded during the meeting. The board’s adoption completes the administrative step of amending the FY2026 budget; implementation will follow through department budget and accounting actions described in the packet.