HomeMy WebLinkAboutResolutions - 1996.10.17 - 248954.3805 Mills .2439 Mill .2236 Mill
a,' -lilt
-
MISCELLANEOUS RESOLUTION 196225
BY: FINANCE & PERSONNEL COMMITTEE, SUE ANN DOUGLAS, CHAIRPERSON
IN RE: 1996 COUNTY GENERAL FUND PROPERTY TAX AND PARKS & RECREATION TAX RATES
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Chairperson, Ladies and Gentlemen:
WHEREAS the County has a fixed millage rate of 5.26 mills and a voted
.25 mill for Parks & Recreation; and
WHEREAS the Huron-Clinton Metro Parks Authority has requested the County
to apportion a .25 mill property tax rate; and
WHEREAS Michigan Law (MCL 211.34d(16) permanently reduced the County's
Maximum Allowable Tax Rate to the 1994 "Headlee" rollback ( Article 9, Section
31 of the Michigan Constitution) tax rate of 4.4805 mills, a Parks &
Recreation maximum allowable tax rate of .2439 mill and a Huron-Clinton
Authority maximum allowable tax rate of .2236 mill; and
WHEREAS Public Act 5 of 1982, "Truth in Taxation" Act, requires the
County Board of Commissioners to hold a public hearing if the recommended
property tax rate exceeds the adjusted Base Tax Rate of 4,3023 mills; and
WHEREAS the County Executive recommends that the County tax rate be set
at 4.3805 mills, 1/10th (.1) mill less than the Maximum Allowable Tax Levy as
constrained by State law, equivalent to a total tax reduction of $3.4 million;
and
WHEREAS the Finance Committee recommends that the 1997 County General
Fund Property Tax rate be set at 4.3805 mills, 1/10th (.1) mill below the
maximum allowable tax rate; the Oakland County Parks & Recreation Tax rate be
set at .2439 mill, the maximum allowable tax rate; and the Huron-Clinton Metro
Park Authority Tax rate be set at .2236 mill, the maximum allowable tax rate;
and
WHEREAS $150,221,153 is the estimated amount of the 1997 County General
Fund Budget to be raised by taxation based on the 1996 Taxable Value of all
property located in Oakland County ($34,293,152,087) at the recommended rate
of 4.3805 mills, together with the voted .2439 mill for Parks & Recreation of
$8,364,100 and the .2236 mill for the Huron-Clinton Authority of $7,667,949.
NOW THEREFORE BE IT RESOLVED that each Supervisor of the various
townships and Assessing Officers of the several cities of Oakland County are
authorized and directed to spread on their respective township or city tax
rolls for the year 1996 the following tax rates to be applied to the 1996
Taxable Value of all property located within their respective jurisdictions:
1996 County Voted for Huron-Clinton
General Property Tax Levy parks & Rtmorpai-inn Park Anthnrity
Mr. Chairperson, on behalf of the Finance & Personnel Committee, I move
adoption of the foregoing resolution.
FINANCE &PERSONNEL COMMITTEE
/-
1.41
Resolution #96225 October 10, 1996
Action taken at October 10, 1996 Board meeting
Moved by Douglas supported by Garfield the resolution be adopted.
Moved by Kingzett supported by Holbert the resolution be amended by
changing the 1996 County General Property Tax Levy rate to be the same as the
truth in taxation rate - 4.3023 mills.
Discussion followed.
Vote on amendment:
AYES: Devine, Holbert, Jacobs, Kaczmar, Kingzett, Law, McPherson, Moffitt,
Obrecht, Pernick, Powers, Quarles, Wolf. (13)
NAYS: Dingeldey, Douglas, Garfield, Huntoon, Jensen, Johnson, McCulloch,
Palmer, Schmid, Taub, Amos, Crake. (12)
A sufficient majority having voted therefor, the amendment carried.
Discussion followed.
Commissioner Palmer questioned whether the vote required a super majority.
Chairperson McCulloch stated that the amendment to lower the millage rate
carried. Taking funds from the Millage Reduction Stabilization Fund to support
the tax cut requires a two-thirds (2/3) vote, 28 day notice.
Discussion followed.
Kingzett called for the question.
Vote on resolution, as amended:
AYES: Douglas, Garfield, Holbert, Jacobs, Jensen, Johnson, Kaczmar,
Kingzett, Law, McCulloch, McPherson, Moffitt, Obrecht, Palmer, Pernick, Powers,
Quarles, Schmid, Taub, Wolf, Devine. (21)
NAYS: Dingeldey, Huntoon, Amos, Crake. (4)
A sufficient majority having voted therefor, the resolution, as amended,
was adopted.
Resolution #96225 October 17, 1996
Action taken at the October 17, 1996 Board meeting
Moved by Palmer supported by Schmid Miscellaneous Resolution #96225, 1996
COUNTY GENERAL FUND PROPERTY TAX AND PARKS AND RECREATION TAX RATES be amended
by striking the 4.3023 mills taxation rate in the NOW THEREFORE BE IT RESOLVED
paragraph, voted upon at the October 10, 1996 Board meeting, and inserting
4.3805 mills.
Commissioner Pernick questioned Commissioner Palmer's motion to "amend"
Resolution #96225, rather than a motion to "reconsider" the resolution.
Chairperson McCulloch asked for Corporation Counsel's opinion on the
motion.
Gerald Poisson, Corporation Counsel quoted from Roberts Rules,
Section #34, which allows amendment of a previously adopted resolution.
Chairperson McCulloch upheld the decision to amend Miscellaneous
Resolution #96225.
Moved by Pernick supported by McPherson to appeal the Chairperson's
decision to "amend" rather than "reconsider" Miscellaneous Resolution #96225.
Chairperson McCulloch stated a "YES" vote will sustain the rule of the
chair; a "NO" will not.
Vote on appeal:
AYES: Amos, Crake, Devine, Dingeldey, Douglas, Garfield, Huntoon, Jensen,
Johnson, Kingzett, McCulloch, Obrecht, Palmer, Powers, Schmid, Taub, Wolf. (17)
NAYS: Holbert, Jacobs, Kaczmar, Law, McPherson, Pernick, Quarles. (7)
A sufficient majority not having voted therefor, the appeal failed and the
rule of the chair upheld.
Commissioner Kingzett questioned whether the amendment would require a two-
thirds (2/3) vote.
Chairperson McCulloch requested a response to the matter from Corporation
Counsel.
Gerald Poisson, Corporation Counsel quoted Roberts Rules, Section #34, in
response to Commissioner Kingzett's question.
County Executive, L. Brooks Patterson addressed the Board in regards to the
recommended property tax reduction and issues facing the County.
Moved by Palmer supported by Schmid to move the previous question.
Discussion followed.
Chairperson McCulloch called the question, stating a "YES" vote will bring
the question before the Board; a "NO" will not.
I HEREBYPffigt(lE THE FOREGOING RESOLUTIOts
Date L. Brooks Patterson. County Executive
Resolution #96225 October 17, 1996
Discussion followed.
Vote to call question:
AYES: Crake, Devine, Dingeldey, Douglas, Garfield, Huntoon, Jensen,
Johnson, McCulloch, Palmer, Powers, Schmid, Taub, Wolf, Amos. (15)
NAYS: Holbert, Jacobs, Kaczmar, Kingzett, Law, McPherson, Obrecht,
Pernick, Quarles. (9)
A sufficient majority having voted therefor, the motion to call the
question before the Board carried.
Discussion followed.
Moved by Law supported by Obrecht to amend Commissioner Palmer's amendment
by reducing the tax rate to 4.3023 mills with seven-tenths (7/10ths) of 1 mill
to come from the Millage Reduction Fund for 1996 only and to further set the 1997
tax rate at 4.4805 mills.
Chairperson McCulloch ruled Commissioner Law's amendment out of order.
Discussion followed.
Chairperson McCulloch stated a "YES" vote would adjust the 1996 COUNTY
GENERAL FUND PROPERTY TAX AND PARKS AND RECREATION TAX RATE to 4.3805 mills; a
"NO" vote would keep the tax rate at 4.3023 mills, as previously adopted at the
October 10, 1996 Board meeting.
Vote on amendment:
AYES: Devine, Dingeldey, Douglas, Garfield, Huntoon, Jensen, Johnson,
McCulloch, Palmer, Powers, Schmid, Taub, Wolf, Amos, Crake. (15)
NAYS: Holbert, Jacobs, Kaczmar, Kingzett, Law, McPherson, Obrecht,
Pernick, Quarles. (9)
A sufficient majority having voted therefor, the motion to amend
Miscellaneous Resolution #96225 carried.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland, do hereby certify that the
foregoing resolution is a true and accurate copy of a resolution adopted by the
Oakland County Board of Commissioners on October 17, 1996 with the original
record thereof now remaining in my office.
In Testimony Whereof, I have hereunto set my hand and affixed the seal of the
County of Oakland at Pontiac, Michigan this 17th day of Octokiar_1996.
43 /1Ve,
D. Allen, County Clerk
RECOMMENDED PROPERTY TAX REDUCTION
AND
ISSUES FACING THE COUNTY
OAKLAND COUNTY, MICHIGAN
October 17, 1996
OVERVIEW OF RECOMMENDATION AND ISSUES
October 17, 1996
COUNTY EXECUTIVE RECOMMENDATION
* TAX REDUCTION OF .1 MILL FROM 4.4805 TO 4.3805 RESULTING IN A
$3.5 MILLION REDUCTION IN REVENUES OVER THE PREVIOUS YEAR
OVER VIEW OF ISSUES
* EQUITY:
** STATE SCHOOL LAWSUIT:
*** $500 MILLION CURRENTLY
*** $3.5 BILLION ON-GOING
** WELFARE REFORM / BLOCK GRANTS - IMPACT UNKNOWN
** CMH OPERATING CONCERNS:
*** $10 MILLION REDUCED ANNUALLY STARTING 10/1/96
*** $5.3 MILLION UNRESOLVED 1997 BUDGET SHORTFALL
* COMPUTER PROJECTS - $35.8 MILLION TO $60.1 MILLION
* FACILITY PROJECTS - $241.9 MILLION
* STRATEGIC PLANNING COMMITTEE - LONG RANGE PLANNING
* 12 TOWN DRAINS
* FURTHER MILLAGE REDUCTION = SERVICE LEVEL REDUCTIONS
NEW INFORMATION SINCE OCTOBER 10, 1996
October 17, 1996
* SCHOOL LAWSUIT LOST BY STATE - STATE DEBATING HOW TO FUND:
** IMMEDIATE STATE COST OF $500 MILLION
** ON-GOING STATE COST OF $3.5 BILLION
BURDEN FOR FUNDING THIS LAWSUIT EXPOSES COUNTY TO FURTHER
STATE FUNDING REDUCTIONS
* CMH BUDGET SHORTFALL OF $5.3 MILLION
* COMPUTER PROJECTS:
** FINANCIAL / PAYROLL / HUMAN RESOURCE - $7.0 TO $8.0 MILLION
** FRIEND OF THE COURT / CSES - $2.5 TO $4.0 MILLION
** CLEMIS REPLACEMENT - $4.2 TO $4.9 MILLION
* FACILITY PROJECTS - $241 MILLION
PROPERTY TAX RECOMMENDATION AND ISSUES FACING THE COUNTY
OAKLAND COUNTY, MICHIGAN
October 17, 1996
COUNTY EXECUTIVE RECOMMENDATION FOR PROPERTY TAX REDUCTION
1. County Executive's property tax millage rate resulted in a reduction of $3.5 million in
taxes when the rate was reduced from 4.4805 mils (fiscal year 1996 property tax rate)
versus the recommended rate of 4.3805 for fiscal year 1997.
2. The property tax reduction was both prudent and measured. The reduction was funded
out of current operations without impacting the County's services to the public.
ISSUES FACING THE COUNTY
Note: The issues reflected in bold type represent information not available at the time of the
property tax vote was taken by the Board of Commissioners on October 10, 1996.
3. equity - issues surrounding the devolution of program responsibility without the
consummate funding from the federal or State governments:
a. School lawsuit:
i. Approximately two weeks ago, the Supreme Court ruled that the State
had failed to honor its funding commitment under Headlee for
mandated services to roughly 40 schools (many of which are located in
Oakland County).
Loss to the State applicable to the lawsuit is estimated at $500 million.
Should all schools be included, the State has indicated a loss of $3.5
billion.
iii. Although the Supreme Court had ruled previously, the State may
appeal. However, plans are underway to reduce services in order to
fund this lawsuit.
iv. In all likelihood, contributions for programs (such as the County's
$19+ million in revenue sharing) are in serious jeopardy.
b. Welfare Reform Act and federal / State block granting - the impact of the Welfare
Reform Act passed in the summer of 1996 on the County's operations cannot
presently be determined. Further, the likelihood of federal and State block grants
(such as the one offered in the juvenile delinquent / abuse and neglected children
program) will continue to plague the County over the next several years.
4
c. Community Mental Health - in the last six months, the Department of Community
Health has reduced its funding otherwise available to expand County services to
the public by over $10 million annually in the following formulas / allocations:
i. Funding formula - instituted effective October 1, 1996 (reduces allocations
from State).
Managed care - exposes County to potential losses above the cap.
Fairlawn rate structure - instituted effective April 1, 1996 (virtually
eliminates trade-off).
iv. Clinton Valley Center rate structure - similar to Fairlawn rate issue,
effective October 1, 1996).
v. MORC residential rates - State eliminated the provision (only to provide
halfback) of allowing County's to forego their local match when
institutions, such as MORC, are privatized.
These actions by the State have left the CMH program with a $5.3 million
budgetary shortfall for the fiscal year that started October 1, 1996. At
present, CMH program reductions have yet to be determined. Each month
that the program reductions are delayed effectively increases the operating
reductions otherwise required to ensure that the County's General Fund is
not exposed to funding these State imposed reductions.
4. Computer needs - as noted in Exhibit A, the County's needs for Information
Technology are estimated to cost between $35.8 million to $60.1 million. While a
small portion of the projects are currently funded, the majority of the costs must be
incurred between now and January 1, 2000. The principal cause of the needs involves the
conversion from existing, customer-driven (Cobol based) software programs that are not
year 2000 compliant to a vendor supported software package. The most critical aspect to
the concerns raised in the memorandum is not the staggering cost, but the ability to
gamer the necessary human resources to implement this much change in the County in a
three year time frame.
A summary of the projects, cost estimates of which where determined during the
week of the vote by the Board of Commissioners, follow (all involve the year 2000
compliance problem):
* Financial / payroll / human resource system - $7.0 to $8.0 million (contract
negotiated to conclusion on October 8, 1996; on October 16 and 17, 1996
Strategic Planning and Finance / Personnel Committees for consideration).
* Friend of the Court / CSES - $2.5 to $4.0 million (federal mandate; meeting
held on this on October 9, 1996).
* CLEMIS replacement - $4.2 to $4.9 million (results from CLEMIS strategic
2
plan performed by Plante & Moran; meeting held directly after October 10,
1996 Board meeting).
5. Facility program - as noted in Exhibit B, Facilities Management has assembled the
estimated cost of facility needs over the next 5 years. The facility needs approximates
$241 million (including the construction of a new jail, courthouse expansion, south-
Oakland office building, Troy and Rochester District Court, and Medical Examiner
facility) was discussed at the Planning and Building Committee on October 15, 1996.
6. Strategic Planning Committee - over the past several months, the Committee's roles and
responsibilities in the development of a County-wide strategic plan have been defined.
Shortly, the County will launch longer-term, departmentally-formulated plans prepared in
a methodical manner. The property tax reduction negates much of the Committee's
ability to function in a proactive (rather than reactive), deliberative mode.
During the summer of 1996, the Strategic Planning Committee set a .1 mill property tax
reduction as a goal to be achieved through the assistance of outside consultants starting in
1997. The 1997 property tax reduction recommendation by the County Executive
endorses this Committee goal for 1997.
7. Twelve Town Drains - over the past year, the County has been negotiating the permitting
of the Twelve Town Drains by the State of Michigan. Federal and State regulations, laws
and mandates may require the investment of up to $100 million over the next several
years.
8. Millage Reduction and Stabilization Fund (Fund) - as of September 30, 1996, the Fund
has approximately $4.4 million in reserves. The County Executive recommended a
property tax millage rate of 4.38, a reduction of $3.5 million in property tax revenue
below the millage rate in effect in the prior year of approximately 4.48 mills. The
reduction in millage from 4.48 to 4.38 was funded in a prudent and measured manner out
of current operations. Departmental service levels were maintained and expanded where
clearly necessary. The Fund's equity was not used to balance the proposed 1997 budget
as a super-majority of the Board of Commissioners would be required to remove any
amounts from the Fund.
The additional, property tax reduction from 4.38 to 4.30 would result in an additional $2.6
million in revenue reductions that have not been funded. Departmental service levels will
be adversely impacted in 1997 through position reductions in the unlikely event that the
Board cannot obtain the necessary super-majority vote to remove an amount from the
Fund.
Further, the 1998 operating millage contemplated in the County's two year budget is
tentatively set at 4.48 mills. Two alternatives already exist in this budget to retain the
3
property tax millage rate of 4.38 recommended by the County Executive: further
reductions in service level (or a methodical implementation of plans developed through
the Strategic Planning Committee and departments) or accessing the Fund's reserves, or a
combination of both. Assuming that the entire $3.5 million balance to retain a 4.38
millage level was extracted from the Fund, this would leave approximately $1 million to
go towards property tax relief in the 1999 fiscal year. Essentially, retaining the Fund's
current integrity, rather than using it to address the present situation, is prudent and
measured.
4
EXHIBIT A
INFORMATION TECHNOLOGY NEEDS / ISSUES
OAKLAND COUNTY, MICHIGAN
October 17, 1996
COUNTY MICHIGAN
DEPARTMENT OF MANAGEMENT AND BUDGET Robert J. Daddow, Director
L. BROOKS PATTERSON, OAKLAND COUNTY EXECUTIVE
TO:
FROM:
SUBJECT:
DATE:
L. Brooks Patterson
John McCulloch
Ken Rogers
Doug Williams
John Mahoney
Jerry Poisson
Vince Luzi
Jeff Pardee
Bob Daddow
Information Technology Projects - Projected Costs
October 12, 1996
Over the past six months, the nature, size and financial responsibilities associated with the major
projects contemplated or underway at the Department of Information Technology has been
identified - both as to the project and financial obligations. Many projects currently underway
may not involve expenditures for quite some time. Many expenditures must be made today to
avoid higher levels of expenditures later. Two major issues are reflected in the financial
assessment of the projects attached:
Year 2000 compliance problem. This problem is facing virtually every computer shop
in this nation, and for that matter - world.
* Customer-driven software. The County has invested in customized software
approaches over the past 20 years in an effort to move technology to the manner in which
the County performs its official business. Over the past 6 to 8 years, packaged software
solutions have become more prevalent and must be considered going forward.
This memorandum is a first cut at trying to clearly explain the size and financial commitments
that this County is facing. While some of the projects cited herein are discretionary, the year
2000 problem will create a situation that REQUIRES the County to convert customer-driven
software packages. Failure to do otherwise could expose the County to actions by County
management based on information created by programs that have coding that cannot correctly
account for time-based information.
1
EXECUTIVE OFFICE BUILDING • 1200 N TELEGRAPH RD DEPT 409 • PONTIAC MI 48341-0409 • (810) 858-0490 • FAX (810) 452-9215
The year 2000 problem is fairly simplistic, but critical to the proper operations of the computer.
Cobol written programs, such as many of those in the County, are particularly susceptible to the
problem. Basically, to reduce storage requirements, programs were written over the past 20
years to use two calendar year positions positions in place of four. The computer programming
logic was programmed to understand that a "19" would be placed in front of the two year digits.
While seemingly mundane, this situation will result in incorrect answers involving the financial
system, jail tracking (days of stay in the jail), eligibility tests and many, many other uses of
government information. The long and short is either we replace the offending software
packages or go line by line of code to make sure that there is no problem shortly after midnight,
December 31, 1999. Neither is a particularly satisfactory answer. Data files must also be
reviewed for conversion to four digit years.
In addition to the normal maintenance of programs and many smaller projects, the attached
Exhibit represents major initiatives underway (expressed in millions of dollars). These
estimates are very tentative and would require much more effort than is presently possible in this
memorandum - should be used as a general target or understanding of aggregate funding needs
over the next several years. The projects reflected on this Exhibit must be quantified so that this
administration can begin to formulate a plan to address them. However, this listing excludes all
new and maintenance projects less than $300,000. Presently, there are over 600 open work
orders with a two year or more backlog of projects that have been accepted by Information
Technology. Essentially, existing staff will not be able to provide any significant direction to
address these major initiatives.
Generally, there are two basic solution alternatives: replace the problem custom software with a
package (and at the same time challenge the business practices performed by County
departments) or go line by line changing the program code. The later alternative does not
provide any significant benefit than providing the ability to operate beyond the 1999 calendar
year.
For example, assuming that all of the projects were currently underway and would be
implemented before the year 2000. There are only 780 business days left between January 1,
1997 and January 1, 2000. Assume further than the $35.8 million to $60.1 million project total is
correct, half attributed to hardware / software and the remaining costs associated with personnel
and related implementation costs.. Effective January 1, 1997, the County would have to begin to
spend (incur costs in a controlled manner using outside vendors) at a pace of between $46,000 to
$77,000 per day. Since programming / implementation efforts can be purchased at $50 per hour
(today, but expected to rise shortly), this would equate to obtaining between 59 to 100 or so
individuals (assuming half of the costs noted above relate to labor) - either full time or via
contractual employees starting January 1, 1997 for the next three years. Essentially, this clearly
demonstrates that the County is in an untenable situation involving these projects. In short, we
have a major problem - much of the future focus for Information Technology must be
directed at this critical problem.
2
The remaining portion of the memorandum will discuss the individual projects, concerns and / or
funding relating to the project, and its likelihood of moving forward.
FINANCIAL SYSTEM ($7.0 to $8.0 million)
The financial system includes: general ledger, receipting, billing, disbursements, payables,
purchasing, budgeting, inventory management, cost accounting and similar functions. This
portion of the system was installed in 1970 and modified ever since. There is little or no formal
documentation on the coding of this system in its entirety. The system results in added labor in
the Fiscal Services Division and throughout the County due to redundant processing efforts. The
system is not year 2000 compliant.
In addition, the County is actively pursuing the replacement of the payroll / personnel system
(largely fringe benefits). Installed in 1990 or so, the system has been substantially modified to
conform to the County's business practices. Upgrades for new system versions, if possible at
this time, would require substantial effort. Many features that would enable a financial system to
be fully functional are not present, or are labor intensive, including: labor distribution, time and
attendance reporting, position control, fringe benefit tracking, and other features.
The County is currently pursuing the replacement of the financial system and payroll / personnel
system. The total cost of the project (excluding internal costs and related disruptions) would
approach $7.0 to $8.0 million, including some provisions for project scope creep. Internal costs
of time commitments are not yet calculated.
The implementation of the financial system would include reductions of manual processes as
outlined in a Plante & Moran study. This portion of the investment could be recouped in 3 to 5
years through staff reductions. The benefits of the payroll / personnel system are currently under
review.
COURTS ($3.0 million to $3.7 million)
The County is presently reviewing several potential directions relating to the replacement of the
County's three court packages - Probate, Circuit and 52nd District Court. In many instances,
similar functions were programmed as separate applications within each of the three courts. The
court packages are generally not year 2000 compliant, but may not have as many issues related to
the year 2000 problem as a financial system does.
The State is actively pursuing the consolidation of the courts into anyone of several potential
alternatives. No one really knows how this will ultimately impact the court operations.
However, regardless of what happens, the consolidation of the three courts will be a problem for
the computer systems presently in place.
3
Over the past two months, the County has been actively pursuing the replacement of the courts'
systems. The review was hampered by the resignation of the former chief judge of the District
Court in July 1996. However, there are several demonstrations of standard court software
systems coming up over the next several months. The first such demonstration would have
resulted in a high-level projected cost of roughly $2.5 to $3.0 million - thus, the projection for
the replacement of all three systems.
Benefits would result from a series of labor reductions in many areas. Ticket processing could
be streamlined as just one example in this process. Case tracking and passing of data from one
standard system to another as a case proceeds from the lower courts to higher courts is another.
DISASTER RECOVERY ($.3 million to $.7 million)
Peat Marwick cited the County for failing to have a functional disaster recovery plan in place.
The County has sought requests for proposal in March 1996 and received the proposals to serve
in July 1996. Presently, Information Technology is reviewing the proposals to serve. Likely, the
final result will be closer to the $.3 million cost, but it is really too early to tell.
CLEMIS ($4.2 million to $4.9 million)
The CLEMIS strategic plan, which was initiated during the negotiations with the police chiefs in
June 1996, may result in replacing a significant component of that system. The records
management system may be able to be replaced and improved over the County's system. The
final Plante & Moran report is still pending.
Over the past 60 days, the City of Novi entered into an agreement with a vendor to install a
$600,000 records management system for its police department. Southfield is considering a
similar system for roughly $800,000. The principal issues expressed in a survey to the police
chiefs prepared and controlled by Plante & Moran involved the following:
* Control over the CLEMIS destiny by the law enforcement community.
The need to continue to maintain a County-wide database for use by the County Sheriff's
Department and cities, villages and townships' police departments.
Complaints by the police chiefs existed as a result of the high cost of maintaining
CLEMIS data on the County's mainframe.
* The need to provide a user-friendly approach to ad-hoc reporting of law enforcement
data. Presently, the police chiefs believe that the data is input, but they cannot easily
extract data from the CLEMIS system for information requested by their administrations.
This was cited as one of the most important reasons by Novi and Southfield for moving
4
away from CLEMIS. In fact, it is our understanding that they are actively recruiting
other CVTs to participate in their system as a means of mitigating some of the costs of
these projects.
Assuming that the County would replace its system, the funding of the project would have to be
determined as to the County and police department portions. The current negotiations with the
police chiefs have been placed on hold pending the release of the CLEMIS Strategic Planning
report.
JAIL MANAGEMENT SYSTEM ($2.0 million to $4.0 million)
The jail management system is very labor intensive and many years old. It is not year 2000
compliant. Constant complaints have been expressed by Community Corrections as the data
relating to this system does not readily permit an assessment of the crimes for which the
individual is being held.
REMOTE ACCESS / TELECOMMUTING ($3 million to $.5 million)
The remote access project, which is currently underway, has provided the Board of
Commissioners the ability to access the email system. This pilot project should be completed in
late October 1996 or early November and would be the basis for serious discussions involving
telecommuting. Previously, the equipment was not in place (nor was the appropriate security
measures to prevent hacking) to enable the County to take advantage of this approach. The
likely departmental candidates for this effort would include: public health nurses, sanitarians,
CMH clinicians, and assessors.
MISC. HARDWARE ($2.0 million to $5.0 million)
Over the past three years, the County has acquired a substantial number of personal computers
and related equipment. As programs continue to become more sophisticated, additional
operational and storage capacity is needed - in short, the computers acquired in late 1993 or early
1994 may have to be scrapped or retrofitted. Some retrofitting of the laptops acquired just two
years ago at a substantial cost (roughly $300 per laptop at 300+ laptops) was required simply to
accommodate the memory needed to run WordPerfect 6.1.
The hardware estimates do not include the necessary upgrades involving training efforts of an
extraordinary nature arising from significant shifts in technology. One such example was the
upgrade from WordPerfect 5.2 to 6.1. However, the computer industry is changing rapidly.
Suites of products are now required. The County has acquired in the summer of 1996 sufficient
separate software packages of County standard products to delay the inevitable suite problem. A
decision as to Microsoft or NT is still upcoming - neither will markedly improve the operations
of the County's computers, but will be required to run many of the more sophisticated programs
coming on the market today.
PROJECT MANAGEMENT ($.2 million to $.3 million)
The reason why the project management (ABT, Inc.'s package called "Project Workbench") was
included on the list involved the nature of the project. The funding has been sought and
obtained. The project is underway, but will not be completed until the first quarter of 1997
(maybe second quarter). However, because the project involves ALL of the upper level systems
analysts and programmers, the ability to supervise County projects and address many of the
higher level issues noted in this memorandum will be diminished greatly until the system has
been installed, understood via training, and then used for some time. Yet, failing to address this
significant need will continue to result in departments not obtaining periodic reports, failing to
understand the implications of "crisis" requests, etc.
ASSESSING / EQUALIZATION (S.5 million to $1.0 million)
To a large extent, this effort will continue to be performed internally. Year 2000 compliance is
being addressed in this effort. However, because of Proposition A, the County is facing
significant State mandated programming projects to keep up with the legislative and
administrative changes to enable Proposition A. This will continue over the next several years.
In addition to the above, the assessing and equalization systems provide cities, villages and
townships significant billing data for use in their tax levies. This system is also year 2000
deficient.
FRIEND OF THE COURT - CSES ($2.0 million to $3.5 million)
The Maximus report, which evaluates the CSES project, is fairly critical and was issued several
weeks ago. The Auditor General's report was also issued a week ago and it is very critical of the
project's management and status. The Maximus report suggests that the County and surrounding
counties (Wayne, Macomb, Genesee and Washtenaw) should begin to move to a regional system
or potentially obtain a waiver of their own individual systems. While this approach would
certainly be preferable over the implementation of the CSES in Oakland County (if at all
feasible), substantial efforts will be required to make the County's 15 year old system federally
compliant as well as year 2000 compliant.
Last week, the Family Independence Agency (FIA) held a briefing of the Maximus report with
county representatives from southeastern Michigan. It appears that the Maximus
recommendation would be acceptable from the State's perspective. Three alternatives exist:
* Resist any changes. Resisting any changes in the program implemented by the County
would result in a lawsuit with the State. Also, the County's funding for the Friend of the
Court would be in jeopardy. This is the least preferable solution. The County would still
be faced with a need to bring the County's system into compliance with the year 2000.
6
* CSES / other system. The County can take a passive role and allow the State to impose
either CSES (or a similar program from a surrounding state) onto the County and its
regional "partners" of Wayne, Genesee, and Macomb. None of their systems are in a
condition that would enable the County to use them and still improve operations; in fact,
the County would lose functionality if their systems would be used. This alternative has
been quantified and reflected in the attached list as being between $2.5 to $4.0 million,
much of which would be funded by the State. The upgrades would be required to address
year 2000 and the need for federal certification.
Regional system. Development of a regional system, which may be based on the
County's existing system, would be the most preferable solution to all other solutions. In
doing so, the County would be able to use its existing system, upgrade it for federal
certification issues, and the year 2000 issues. However, because the County's system was
not designed to address the 400,000 cases (only 77,000 on the County's system), there
may be scalability issues. Also, there would be a significant effort required to address
system and business practice issues in the surrounding counties. The cost may be
between $5 to $8 million, or much more. The ability to quantify this alternative is almost
impossible at this time.
YEAR 2000 ($.5 million to $1.0 million)
While the individual major systems in place at Information Technology are being discussed,
there are many, many more that are not included in this memorandum. The County must be
prepared to analyze these individually, review hundreds of thousands of lines of code and correct
the deficiencies when found. File evaluation and conversion would also be required. The task
size is presently unknown and actions to date have been minimal (except in some very specific
instances - payroll system for example).
Information Technology is in the process of assembling a listing of applications that would have
to be reviewed and a request for proposal to do so from an outside vendor.
TAX SYSTEM - TREASURER ($.3 million to $.5 million)
This system is presently being programmed by outside contractors. The project was started in
1995. It is a custom system and will require maintenance when complete. It is being funded via
the Delinquent Tax Revolving Fund.
GIS ($3.0 million to $5.0 million)
The GIS project, which is underway, would include: acquisition of hardware and software,
conversion costs, remontunentation costs, and similar efforts. The project is significant. While
7
much of the cost is outside Information Technology, many of the upper level personnel will have
to continue to be active throughout this project. Presently, there is roughly 2+ full time
equivalents out of 40 or so programmers who are working on this project.
NETWORK UPGRADES - ACORN ($2.8 million to $4.0 million)
The ACORN II upgrade is underway and should be completed by the end of the 1996 calendar
year. The project was funded out of the equity of the Information Technology Fund and will
have to be replenished over the next several years. The ACORN II project arose because of the
network failures and capacity arising in the spring of 1996.
The ACORN III project will be required in roughly two years. By the end of 1997 or mid 1998,
the system will again begin to drag as more computers are added, additional traffic occurs and
most importantly, the imaging projects require the transmission of data over the network. In
addition, the GIS project will require the passing of significant data over the infrastructure as
well. Bandwidth needs will continue to rise geometrically. Rates will be adjusted over the next
several years to build a kitty for the funding of this project as well.
DATA WAREHOUSING ($.5 million to $1.0 million)
The data warehousing effort (pilot project for $75,000) has been approved by the Board of
Commissioners. The data warehousing effort should enable the County administration access to
data presently not able to be retrieved from the mainframe computer. While the data resides in
the mainframe, it is not readily accessible due to different programs, operating systems and other
barriers to its access. The data warehousing project, which would also involve cleansing of data
maintained more than once, would enable the County departments improved information.
One key system that would be able to use the data would be the GIS project. GIS is the
comparison of spatial data to non-spatial data. Presently, even if the County had a GIS and a
base map that was full converted, the non-spatial data may not be able to accessed for use in the
GIS - rendering this effort to be marginally useful. While the data warehousing project was
approved and started in March 1995, it was stopped almost immediately.
IMAGING - COUNTYWIDE ($1.0 million to $3.0 million)
The County-wide imaging effort, which is being analyzed currently, was started in February
1996. Proposals to serve have been returned from vendors. No funding has been sought and a
formal cost / benefit report has to be prepared before launching. However, the current state of
the imaging components attached to the Friend of the Court system is failing and will have to be
replaced regardless of whether the County continues on a County-wide effort or not in the next
year or so.
8
CMH MANAGED CARE ($2.0 million to $4.0 million)
The State has been intending on moving to a managed care system for quite some time. If the
County continues to maintain the responsibilities of the CMH program, then the software
presently on-site at the CMH facilities will not support the billing requirements under a managed
care arrangement. The system is fairly costly and probably would not replace any labor - in fact,
it may be more costly to operate than the present system. Should the County's Task Force
support an authority and that position is ratified by the Board, the County may not have to fund
these system needs.
MAINFRAME ($.8 million to $1.0 million)
The County processes its transactions on many different hardware platforms. However, the
County has two mainframe computers that are over 7 years old. While both are functional, they
are not anywhere near the state of the art and are approaching maximum capacity. Also, they
require two operating systems, licensing agreements and linking between the two mainframes.
Use of one mainframe computer in place of the two probably could be cost justified. However,
strong consideration should be given to replacing these computers with one mainframe in 1997.
CHAMPS - HEALTH DIVISION ($.5 million to $2.0 million)
The Health Division's CHAMPS system, which is used to track statistical and financial data, is
not year 2000 compliant.PAAM / PACC ($.3 million to $.5 million)
The Prosecutor's office has requested (for quite some time) a case management system. The
PAAM / PACC system, which has been designed by the Prosecutor's association, will not cost
the County for the actual software (other than annual licensing fees). However, PAAM does not
fund the acquisition of equipment (preliminarily identified in the spring at roughly $150,000) and
will not assist in the implementation / linking to other systems. As such, we have increased the
list by between $.3 million to $.5 million.
STRATEGIC PLANNING ($.3 million to $.5 million)
Each of the individual departments will be preparing strategic plans in accordance with a
discussion held between the County Executive's staff and leadership of the Board. This
agreement plows the way to begin the County's departmental strategic planning initiatives. Each
departmental plan will require input from the Information Technology Department in order to be
meaningful. In addition, once the departmental plans are well understood, they need to be
coordinated into a single Information Technology strategic plan - a plan that has not been
completed since the early 1990s.
9
CLERK / REGISTER OF DEEDS ($2.8 million to $3.5 million)
The Clerk / Register of Deeds is considering a land records management system for their present
manual system. While the funding for this system will arise from the increasing of fees to pay
for the system, the information maintained on this system would be helpful for the GIS. In
addition, the information on this system will not reside in a vacuum - it will have to be linked
with the County's other systems in order to be used. The County's Information Technology
Department will have to be actively involved in this effort.
OTHER
Other systems and efforts not quantified:
* Internet home pages - the County continues to develop (using internal staff resources)
various internet home pages. Targeted departments include: Board of Commissioners,
Clerk / Register of Deeds, Parks and Recreation, and Human Services.
Enhanced access - the legislation on this project is still being debated in Lansing. Absent
the legislative changes, no action will be taken to address this particular need. However,
many of the separate projects underway (GIS, remote access, Internet, data warehousing
and Clerk / Register), would enable the County to be in a position to distribute its data to
the public. Once committed to this project, bandwidth and infrastructure issues may
force the County into accelerating the ACORN III project presently contemplated to start
in two years.
* Maintenance - as noted previously, the substantial portion of the systems' programmers
and analysts duties today involve maintaining the current software programs. Hardware
and software efforts have become increasingly complex. Nominal changes in state
statutes, departmental needs, and software / hardware version which appear to be nominal
can become a very difficult problem to resolve.
* MVS / VSE - while the County has periodically debated the use of these two operating
systems over the past several decades, no projections have been identified relating to this
direction. Changes from the County's VSE mainframe operating system to MVS would
require hardware, software and training that could approach $5 to $10 million alone. An
estimate cannot be accurately provided, but would be significant! Over the past several
years, however, the two different operating systems have been moving towards one
another mitigating the prior problems in this area.
10
* Welfare Reform Act - in the summer of 1996, the federal government passed the Welfare
Reform Act. The impact on the County's operations, if any, cannot presently be
determined. However, to the extent that the Act impacts operations, it most certainly will
impact computer programs.
Suites - the computer industry has moved to packages of software called "suites." The
County's standard software packages are not located on one standard suite. Also, the
industry is quickly moving to a position that will require the County to select one of two
primary vendors for the suites - Correll or Microsoft. When selected, the packages may
be cheap to acquire, but training County employees is expensive. The cost of this
problem has not been identified.
FUNDING CONSIDERATIONS
The following are the initial funding recommendations:
* Financial / human resources - funds have been included in the County's General Fund to
cover most of the costs of this project.
* Courts - the County has been setting aside P.A. 189 funds to cover the future replacement
of this computer system (or enhancements in the County's court operations). At
September 30, 1996, the County should have roughly $3 million in this Fund.
* CLEMIS - a portion of the cost of this could be allocated from the local governmental
units benefiting from the use of this County-wide system.
* Assessing / equalization - a portion of the cost of this could be allocated from the local
governmental units benefiting from the use of this County-wide system.
* FOC / CSES - despite an outstanding request since August 1995, the State has not
provided the County direction as to what costs the State intends on funding and the
expectations of County funding for the replacement of the County's FOC system.
Funding would, at least in part, by covered by the State.
Tax system - covered by the Delinquent Tax Revolving Fund as administrative expenses.
CMH managed care - the County would expect that 90% of the costs of this project
would be borne by the Community Mental Health operations. However, the CMH
program has been plagued by State cutbacks and direct consumer services would be
impacted in the development of this system.
11
* CHAMPS (Health) - potentially a small portion of this effort could be covered by the
CPBC program covering the County-wide administrative costs of the public health
programs.
* Clerk / Register of Deeds - the Clerk / Register intends on increasing fees to the users of
the system to cover a portion or all of the costs of the system.
All other projects noted on the attached list would generally be funded by the County's
General Fund.
One other issue arises in the replacement of various systems presently operating on the County's
mainframes. When the County moves various programs from the mainframe to servers (or
moves the entire function out of the County operations altogether), the County's allocation of
costs (most of which are fixed) of mainframe operations must be spread over a smaller and
smaller base. Eventually, the fixed costs will be applied to a base so small as to become too
costly to operate. This situation is similar to the trade-off dollars relating to CMH.
The County has yet to resolve what will happen when the County continues to down-size its
mainframe computer operations. During the 1980s and into the early 1990s, the County's
strategic direction involved heavy reliance on the mainframe computer via customer-driven
programs. The County's present direction is to actively divest itself of these programs and begin
to rely upon software vendors to support their own products. Many of these products have the
"best business practices" programmed into the software packages providing the County the
benefits of many commercial and governmental organizations operating practices.
In short, the County may have to cover fixed costs of Information Technology at some time in
the future as the base of allocation declines. One method of doing so would be to expand the
base - for example, combining the Oakland Schools, Road Commission, and County Information
Technology would so just that. Very preliminary discussions have been held at a minimal level
concerning certain operations that could be performed cooperatively with Oakland Schools. This
issue, however, is highly dependent upon how many systems are taken off the County's
computer. More to follow on this issue.
CONCLUSION
In short, the County has a major problem on its hands. While we cannot idly stand by and allow
technology to pass the County by, the County cannot realistically afford all of the projects noted
in this memorandum. No resolution to this issue can be determined at this point. It has been
shared with the above individuals with the hope that a business problem identified can be
addressed.
12
While the size of the funding is staggering, the most critical two factors that will impact the
County's ability to resolve these matters are time and external resources. While internal
resources, both financial and personnel, are somewhat controllable, the County is competing with
all other governmental and commercial entities against a limited set of programmers in the nation
to address one problem (most entities have not even realized they have a problem or have
delayed the resolution): year 2000.
I would strongly encourage a meeting to discuss the County's Information Technology strategic
direction. It should be soon - the year 2000 clock is ticking.
13
MAJOR COMPUTER PROJECTS - EXHIBIT A (in millions)
OAKLAND COUNTY, MICHIGAN
October 12, 1996
Range Yr. 2000
Low High Compliance?
* Financial system / Payroll / H.R. $ 7.0 $ 8.0 No (payroll - yes)
* Court 3.0 3.7 No
* Disaster recovery .3 .7 N/A
* CLEMIS 4.2 4.9 No
* Jail management system 2.0 4.0 No
* Remote access / telecommuting .3 .5 N/A
* Misc hardware / replacements. 2.0 5.0 N/A
* Project management ._ .2 .3 N/A
* Assessing / equalization (includes billing) 1.5 2.0 No
* Friend of the Court / CSES 2.5 4.0 No
* Year 2000 .5 1.0 No
* Tax system - Treasurer .3 .5 No
* GIS 3.0 5.0 N/A
* Network upgrade - ACORN II 1.3 1.5 N/A
* Network upgrade - ACORN III 1.5 2.5 N/A
* Data warehousing .5 2.0 N/A
* Imaging - countywide 1.0 3.0 N/A
* CMH managed care 2.0 4.0 No
* Mainframe .8 1.0 No
* CHAMPS - Health .5 2.0 No
* PAAM / PAC .3 .5 N/A
* Strategic planning assistance .3 .5 N/A
* Clerk / Register - land records 2.8 3.5 N/A
$35.8 $60.1
Note: The above projects are described in a memorandum dated October 12, 1996 as to the
commitments required, status of the project, benefits and other matters of significance,
The projects reflected above do not include the roughly 600 open work orders (involving
new and maintenance projects) valued at less than $300,000. These work orders
represent two years of backlog based on existing staff levels.
14
The column involving the year 2000 compliance indicates which system is compliant
(yes - compliant; no - not compliant) or N/A because the project is underway or
contemplated (and therefore future vendor packages or programming efforts would
anticipate compliance).
The above projects do not consider the following because they cannot be quantified (even
at a high level): enhanced access; Welfare Reform Act; MVS / VSE; Internet; and suites
/ training.
15
EXHIBIT B
FACILITY MANAGEMENT ISSUES / NEEDS
OAKLAND COUNTY, MICHIGAN
October 17, 1996
Project Total
$925,000
7,150,000 *
10,200,000
4,700,000
150,000
7,860,000
6,400,000 •
1,050,000
77,000,000 *
200,000
7,700,000
1,000,000
80,000,000 •
7,000,000 *
900,000 •
1,000,000
11,000,000
1,700,000
2,500,000 •
400,000
400,000
400,000 •
400,000
130,000
4,500,000
350,000
67,300
136,000
850,000
300,000
$236,368,300
2,159,000
75,000
180,000 •
950,000
75,000
150,000
95,000
75,000
200,000
125,000
175,000
1,225,000
$5,484,000
1$91 FY1997
$625,000
5,000,000 •
4,500,000
3,000,000
150,000
300,000
550,000 *
210,000 107,000
300,000 •
200,000
200,000
200,000
67,300
136,000
850,000
300,000
$1,563,300 $15,132,000
300,000
75,000
180,000 •
1,225,000
$1,225,000 $555,000
_ sumioo A15.687.000
FY1597419118
300,000
2,150,000 "
5,700,000
1,700,000
4,500,000
4,650,000 •
200,000
25,200,000 •
5,000,000
200,000
750,000 •
2,000,000 •
400,000 •
200,000
11,000,000
100,000
50,000
130,000
Future
199811999 200012001 200112002 Years
900,000 700,000
200,000 • 2,300,000 *
350,000
400,000
400,000 •
400,000
300,000 3,000,000 1,200,000
350,000
2,500,000
200,000 200,000
12,000,000 • 25,000,000 •
5,000,000 •
500,000 •
200,000 200,000 400,000 Ongoing
200,000 Ongoing
25,000,000 • 17,250,000
3,060,000
1,200,000 •
200,000 240,000
51,500,000 •
93,000 Ongoing
200,000
125,000
175,000
$1,525,000 $750,000 $204,000 $1,225,000 $0
Astpscgoo _$82,760,000 _$30,044,000 426,918,000 517,600,000
10/09/96
$64,630,000
180,000
950,000
75,000
150,000
95,000
75,000
$62,010,000
250,000
$29,840,000 $25,693,000 $17,600,000
1,225,000 204,000
CAPITAL IMPROVEMENT PROGRAM
1997 through 2001
4,
Priorities BUILDING PROJE_CIS
Pita C.E. Project
1 Probate Court Renovations
2 South Oakland Office Building
3 Medical Examiner Facility
4 New Troy District Courthouse
5 Courthouse Master Plan Update
6 New Work Release Facility
7 CMH Crisis Center
8 Roof Replacement Program
9 Medium Security Jail Addition
10 Renovation of former State Police Post
11 New Rochester District Courthouse
12 Miscellaneous Remodeling
Future Courthouse Addition & Renovations
Courthouse Parking Deck
CMH Building HVAC System Improvements
Electrical Upgrades
Purchase of CVC
Jail Observation Cell and Kitchen lmporovements
Former Work Release Facility Renovation
Renovation of former Medical Examiner Area
Public Works Buidling Air Conditioning Replacement
CMH Building Air Conditioning Replacement
Jail Air Conditioning Replacement
Courthouse Receiving Area Security Gate
Children's Village "J" Building Addition
Sheriff Department Outdoor Gun Range
Proiedri-APPLOpriated In 1996:
Medical Examiner Facility - Pm-planning
Children's Village
Administrative Annex II Renovations
Courthouse Heating
COST OF BUILDING PROJECTS
ROADS_AND PARKING LOLPROJECTS
1 Service Center Road Maintenance Program - Children's Village
2 Children's Village "A" Building Parking Expansion
3 Repaving Central Garage Parking Lot
Courthouse Road Relocation
Expand Medical Care Facility Parking Lot
Repave Executive Office Bldg. North Parking Lot
Public Works Parking Lot Expansion
Repave Material Management Parking Lot
Repave Annex ll Parking Lot
Repave Children's Village School Parking Lot
Health Center Parking Lot Repaving and Improvements
Projects_Appropriateil
Service Center Road Maintenance Program
COST OF UTILITY PROJECTS
TOTAL COST OF CAPITAL IMPROVEMENT PROJECTS _4241,852,300
• The recommendation is to consider financing these projects through the sale of bonds or alternative sources.
FUNDING
Project Total
2,150,000 •
25,200,000
2,000,000
750,000
550,000 • 4,650,000
400,000 •
180,000 •
51,500,000 *
5,000,000 •
12,000,000 • 25,000,000 • 25,000,000 " 17,250,000
1,200,000 •
500,000 •
10,954
5,000,000 •
300,000
18,820 (16,737,980) (26,747,980) (27,141,980) (26,909,980)
1,000,000 1,000,000 1,000,000 1,000,000 1.000,000
1,000,000 1,000,000 1,000,000 1,000,000
150,000 150,000 150,000 150,000
1,622,620
1,000,000
200,000
1,900,000
3,991,200
762,000
200,000
1,200,000
11,348,200
600,000
CAPITAL IMPROVEMENT PROGRAM
1997 through 2001
Future
1916 FY1997 Et199111193 199811999 200012001 2001/2002 Years
Carry Forward From Combined Fund From Previous Year
Plus Transfer From FM&O Fund Operations
Plus Transfer From FM&O Fund Balance
Plus Transfer From Telephone Communications Fund
Plus Transfer from General Fund (Includes future space requirements)
Income from sale of Royal Oak Market & Fourth Street & Troy Street
Income from Fund close out of Royal Oak Market
Reimbursement From Bonds / Alternative Funding Sources
Refund of Closed Work Projects 10,954
South Oakland Office Building 7,150,000 "
Medium Security Jail Addition 77,000,000 *
Courthouse Parking Deck 7,000,000 *
Future Courthouse Addition 80,000,000 *
CMH Crisis Center 6,400,000 "
CMH Building 1-'IVAC System Improvements 900,000 *
Repaving Central Garage Parking Lot 180,000
CMH Building Air Conditioning Replacement 400,000 •
Former Work Release Facility Renovation 2,500,000 *
Total Reimbursement from Bonds / Alternative Sources $181,530,000
TOTAL AVAILABLE FOR CURRENT YEAR
MINUS Current Years Projects
CARRY FORWARD AVAILABLE FOR NEXT YEAR
1,533,340
1,000,000
1,136,000
580,626
150,000
400,000 *
2,500,000 *
$0 $6,030,000 $35,150,000 ;70,600,000 $27,500,000 $25,000,000 $17,250,000
4,410,920 15,705,820 49,317,020 56,012,020 2,902,020 8,020 (7,509,980)
2,788,300 15,687,000 66,055,000 82,760,000 30,044,000 26,918,000 17,600,000
$1,622,020 ;18,820 4$15.737.980) 1$26,74T,980) ($27,141,980) ($26,909,980) 1$25,100,980)