HomeMy WebLinkAboutMinutes - 2007.05.17 - 36178MIKE ROGERS
Chairperson
EILEEN KOWALL
Vice Chairperson
HELAINE ZACK
Minority Vice Chairperson
May 17, 2007
Chairperson Rogers called the meeting of the Finance Committee to order at 9:03 a.m., in the Board of
Commissioners' Committee Room A, Commissioners' Wing, County Service Center, Pontiac, Michigan.
COMMITTEE MEMBERS PRESENT
Mike Rogers, Eileen Kowall, Helaine Zack, Sue Ann Douglas, Hugh Crawford, Tom Middleton,
Christine Long, , Helaine Zack, Dave Coulter, Tim Greimel
COMMITTEE MEMBERS ABSENT WITH NOTICE
Jeff Potter, David Woodard
OTHERS PRESENT
EQUALIZATION Dave Hieber, Manager
Lori Norris, Tax Standards Specialist
Shannon Moore, Clerk
EXECUTIVE OFFICE Bob Daddow, Deputy
Phil Bertolini, Deputy
FISCAL SERVICES Tim Soave, Manager
Nancy Fournier, Chief
LaVerne Smith, Supervisor
Holly Conforti, Supervisor
Michael Potter, Intern
HUMAN RESOURCES Nancy Scarlet, Director
Jennifer Mason, Manager
Judy Fandale, Supervisor
INFORMATION TECHNOLOGY Ed Poisson, Director
Scott Oppmann
MANAGEMENT AND BUDGET Laurie Van Pelt, Director
Art Holdsworth, Deputy Director
SHERIFF Michael McCabe, Under sheriff
Dale Cunningham, Business Manager
BOARD OF COMMISSIONERS Larry Doyle, Administrative Director
Harvey Wedell, Sr. Analyst
Sheryl Mitchell, Sr. Analyst
Helen Hanger, Sr. Committee Coordinator
OAKLAND COUNTY BOARD OF COMMISSIONERS
1200 N. TELEGRAPH ROAD, PONTIAC, MI 48341-0470
Telephone (248) 858 -0100 FAX (248) 858-1572
FINANCE COMMITTEE
Sue Ann Douglas
Hugh D. Crawford
Tom Middleton
Christine Long
Jeff Potter
David Coulter
David Woodward
Tim Greimel
FINANCE COMMITTEE Page 2
May 17, 2007
APPROVAL OF THE PREVIOUS M INUTES
Middleton moved approval of the minutes of May 3, 2007 as printed. Supported by Kowall.
Motion carried on a voice vote.
PUBLIC COMMENT
None.
5. FY 2007/FY 2008 C ONTINGENCY REPORT
The Contingency Fund balance of $310,221 will remain uncha nged by actions taken at today’s meeting.
Long moved to receive and file and Contingency Report dated May 10, 2007. Supported by
Greimel.
Motion carried on a voice vote.
REGULAR AGENDA
6. MR #07121 – DEPARTMENT OF INFORMATION TECHNOLOGY – REVISION OF ACCESS
OAKLAND MASTER FEE STRUCTURE TO INCLUDE ELECTRONIC CHECK FEE
The Department of Information Technology is requesting authorization to amend the Access Oakland
Master Fee schedule to remove the CVT Property Sales Report – Subscription and Recorde d Document
Type Report – Subscription and to include the new electronic check payment option. This action will allow
citizens without credit cards the ability to make payments through electronic check for available products.
Revenue resulting from the Electronic Check Fee is anticipated to offset ACH fees but the exact amount is
unknown at this time. No budget amendments are required at this time.
Zack moved approval of the attached suggested Fiscal Note. Supported by Coulter.
Motion carried unanimously on a roll call vote with Potter and Woodward absent.
7. MR #07122 – DEPARTMENT OF INFORMATION TECHNOLOGY – PAY LOCAL TAXES.COM
AGREEMENT WITH THE IDENTIFIED CITIES, TOWNSHIPS AND VILLAGES
The Department of Information Technology is requesting au thorization to enter into agreements with the
Cities of Rochester, Southfield, Farmington, Lake Angelus and the City of the Village of Clarkston, the
Villages of Bingham Farms, Ortonville and Leonard and the Township of Groveland and Charter Township
of Brandon to implement the “PayLocalTaxes.com program. This program will allow County taxpayers the
convenience of using a credit card for payment of current property taxes. Reimbursement to the County for
use of this service is included in the agreement. A percentage of the total credit card transaction amount
will be imposed upon the taxpayer remitting payment to a municipality and will paid to the County by the
municipality. Impact on revenue is unknown at this time; therefore, no budget amendments are r equired.
Middleton moved approval of the attached suggested Fiscal Note . Supported by Coulter.
Motion carried unanimously on a roll call vote with Potter and Woodward absent.
FINANCE COMMITTEE Page 3
May 17, 2007
8. MR #07085 – SHERIFF’S OFFICE – POLICE DISPATCH SERVICES FOR THE CITY OF LAKE
ANGELUS FOR 2007-2012 (RATES)
The resolution was introduced by Commissioner s Middleton and Scott to provide dispatch services to the
City of Lake Angelus based on the cost of one full -time eligible deputy at the following rates:
2007: $4,565.00; 2008: $4,702.00; 2009: $4,984.00; 2010: $5,134.00; 2011: $5,288.00; 2012: $5,446.00.
Undersheriff McCabe explained that dispatch costs provided through law enforcement contracts is factored
into the cost of deputies at $4,565 per full-time eligible deputy. The dispatch rate charged to communities
is discounted because dispatch is provided on a pooling basis to 15 communities and the cost does not
include the Sheriff. A previous staffing study has indicated that to provide dispatch service to a commun ity
would require 5.25 bodies to cover three shifts, 24 hours daily . A previous policy decision allowed for
communities with populations below 1,000 to pay a flat rate , currently of $4,200.
Commissioner Middleton stated that the minimum number of officers you could have to cover three shifts
would be four. Lake Angelus has a population of 300 residents that does not generate as much work for
dispatch as other communities and so he and Commissioner Scott proposed to base rates on a call volume
basis. The Public Services Committee determined that these smaller communities opted into the extra cost
for dispatch so they will be recommending the following rates as a compromise: 2007: $4,565.00; 2008
$9,403.98; 2009 $9967.98; 2010 $10,267.98; 2011 $10,575.9 6. This proposal allows for an 8% increase in
the first year. In the second year cost is equivalent to two full-time eligible officers, with a 3% rate increase
added each year through 2012.
Middleton moved to report to recommend the same language and rate amendments as proposed by
the Public Services Committee. Supported by Kowall.
Roll Call:
Ayes: Middleton, Kowall
Nays: Douglas, Crawford, Long, Coulter, Greimel, Zack, Rogers
Absent: Potter, Woodward
Motion failed.
(No motion was offered on the fiscal note.)
9. MR #07123 – SHERIFF’S OFFICE – POLICE DISPATCH SERVICES FOR THE CITY OF LAKE
ANGELUS FOR 2007-2012 (CONTRACT)
The Sheriff is requesting authorization to contract with the C ity of Lake Angelus to provide dispatch services
for the period 2007-2012. The contract incorporates the following rates as included in the FY 2008 and FY
2009 County Executive’s Recommended Budget: 3/31/2008 $18,260; 3/31/2009 $18,808; 3/31/2010
$19,936; 3/31/2011 $20,536; 3/31/2012 $21,152.
Long moved to report to recommend that the contract be amended on page 4, section 11, to reflect
the annual rates included in the proposed budget , on a calendar month basis. Supported by
Greimel.
Motion carried on a roll call vote with Middleton voting no and Potter and Woodw ard absent.
Long moved approval of the attached suggested Fiscal Note. Supported by Greimel.
FINANCE COMMITTEE Page 4
May 17, 2007
Long moved to amend the Fiscal Note to strike paragraph 1 and include only those rates in the
current proposed FY 2080 and FY 2009 County Executive Recommended Budget outlined under
paragraph 2. Supported by Greimel.
Motion to amend carried on a roll call vote with Middleton voting no and Potter and Woodward
absent.
Motion on the Fiscal Note, as amended, carried on a roll call vote with Middleton voting no an d
Potter and Woodward absent.
10. MR #07086 – SHERIFF’S OFFICE - POLICE DISPATCH SERVICES FOR THE CITY OF THE
VILLAGE OF CLARKSTON FOR 2007 -2012 (RATES)
The resolution was introduced by Commissioners Middleton and Scott to provid e dispatch services to the
City of the Village of Clarkston based on the cost of one full -time eligible deputy at the following rates:
2007: $4,565.00; 2008: $4,702.00; 2009: $4,984.00; 2010: $5,134.00; 2011: $5,288.00; 2012: $5,446.00.
As with Item #8, the Public Services Com mittee is reporting to recommend the following rates:
2007 $4,565.00; 2008 $7,053.00; 2009 $7476.00; $2010 $7701.00; 2011 $7,932.00.
Middleton moved to Report to amend the resolution to include amendments and rates consistent
with the recommendation of the Public Services Committee . Supported by Kowall.
Roll Call:
Ayes: Kowall, Middleton
Nays: Coulter, Greimel, Zack, Crawford, Long, Rogers
Absent: Potter, Woodward
Motion failed.
(No motion was offered on the fiscal note.)
11. MR #07124 – SHERIFF’S OFFICE – POLICE DISPATCH SERVICES FOR THE CITY OF THE
VILLAGE OF CLARKSTON FOR 2007 -2012 (CONTRACT)
The Sheriff is requesting authorization to contract with the City of the Village of Clarkston to provide
Dispatch services for the period 2007 -2012. The contract incorporates rates as included in the FY 2008
and Fy2009 County Executive’s Recommended Budget: 3/31/2008 $13,695; 3/31/2009 $14,106;
3/31/2010 $14,592; 3/31/2011 $15,402; 3/31/2012 $15,864.
Long moved to report to recommend that the contract be amended on page 4, section 11, to reflect
the annual rates included in the proposed budget, on a calendar month basis. Supported by Zack.
Motion carried on a roll call vote with Kowall and Middleton voting no and Potter and Woodward
absent.
Long moved a suggested Fiscal Note to include only those rates in the current proposed FY 2080
and FY 2009 County Executive Recommended Budget. Supported by Zack.
Motion carried on a roll call vote with Kowall and Middleton voting non and Potter and Woodward
absent.
FINANCE COMMITTEE Page 5
May 17, 2007
12. BOARD OF COMMISSIONERS – 2007 COUNTY GENERAL FUND PROPERTY TAX AND
PARKS AND RECREATION TAX RATES
The resolution would authorize a 2007 County General Fund Property Tax rate of 4.1900 mills, 0.0340 mills
below the 2007 maximum allowable tax rate, and an Oakland County Parks and R ecreation Tax rate of
0.2415 mill, the 2007 maximum allowable tax rate. Authorization is also provided for each Supervisor of the
various townships and Assessing Officers of the several cities of Oakland County to spread these tax rates
on their respective tax rolls for the year 2007.
Mr. Soave explained that July invoices to taxpayers would now include the entire property tax levy for
county operations as a result of the accelerated tax shift that began three years ago under Public Act 347 of
2004 requiring that the tax rate be moved over a three -year period from a December to a July levy. The tax
shift resulted in one full years additional collection which was been placed into a separate Revenue Sharing
Fund and can not be used for operations. With the shift to a July levy, the County is collecting money nine
months into its fiscal year, creating an arrearage. In several years as the Revenue Sharing Fund is
depleted, the County will run into a cash flow problem. There will be a separate resolution in the fall for
the Huron Clinton Metropolitan Authority (HCMA) tax levy, which was not impacted by the change in State
law and remains on a December tax basis .
Mr. Heiber stated that many of the communities could hear taxpayers say what a waste of money it is for
these HCMA tax bills to be sent out for such a small amount of collection.
Ms. Van Pelt indicated that various associations are looking at ways to make the levies one tax bill.
Long moved approval of the attached suggested Resolution. Supported by Crawford.
Motion carried unanimously on a roll call vote with Potter and Woodward absent.
13. OAKLAND COUNTY RETIREES’ HEALTH CARE TRUST TWENTY-SECOND ANNUAL ACTUAL
VALUATION REPORT, SEPTEMBER 30, 2006
In conjunction with the written report, Ms. Fandale explained that the Retirees’ Health Care Trust was
established to receive contributions for promised retirement health care benefits. The fund contribution for
2005 was $54.8 million and for 2006 $60 million. Three general reasons for a change in contribution from
one plan year to the next include a change in the benefits or eligibility conditions of the plan, a change in
valuation assumptions to predict future occurrences and the difference during the year betwee n the Plan’s
actual experience and what was assumed. The actual rate of increase in health costs over the p lan year
was higher than expected while the investment experience of the plan was slightly lower than expected.
While there were no changes in elig ibility conditions, a minor valuation change was made by reallocating
General division members of the plan between Genera l union and non -union employment divisions to
create a more equitable distribution of retiree liabilities. Health care benefit changes implemented for 2007
include higher co-pays and deductibles will slightly change cost figures next year. The report also includes
data on the County’s unfunded accrued liability , how well that obligation is being met and a 20-year
projection of plan disbursements. The assumption for premium inflation is 10% and has been brought down
to 5% and raised back up to 10% over time as necessary. The actuarial assumption is 5%.
Ms. Van Pelt advised that cash flow assumptions are very helpful to the County in me asuring performance
since the County is self-funded. Increased co-pays and deductibles were added to keep within inflationary
assumptions. The Retirement Board handles portfolio investments and looks at a blend of risk and return
with different fund styles. Over the past ten years investments have averaged 7.85%.
FINANCE COMMITTEE Page 6
May 17, 2007
Mr. Daddow explained that the Retirement Board evaluates fund performance on a monthly basis and a
fund manager’s performance is measured against other investment managers within their own po rtfolios.
By comparing the best performance against the worst, eliminating the worst and bringing in new managers,
funds have performed well.
Kowall moved to receive and file the Oakland County Retiree’s Health Care Trust Twenty -Second
Annual Actuarial Valuation Report of September 30, 2006. S upported by Douglas.
Motion carried on a voice vote.
14. COUNTY EXECUTIVE – SIZING OF THE RETIREE’S HEALTHCARE TRUST CERTIFICATES
Mr. Daddow indicated that his memo of April 19, 2007 w as provided to Wall Stree t last week to let them
know that the County will be borrowing $570 million to issue retiree healthcare trust certificates some time
in July of this year with a 20-year debt service period, at an anticipated 7.5% rate of return. A 20 -year debt
service period will allow the County to completely fund its retirees’ healthcare obligation 10 years sooner
than the current amortization period requires. The $570 million includes the unfunded actuarial accrued
liability of $562.6 million as identified in the actuar ial’s report, a 2007 operating short-fall of $11.78 million, a
2008 operating short-fall of $2 million, Contingency of $20 million and $10 million for issuance costs. The
2007 shortfall recognizes the difference between the increased amount the County bud geted of $43 million
for its annual required contribution and the actual annual required contribution (ARC) cited by the actuaries
for FY 2007 of $54.78 million. This difference is a result of the unanticipated veto by the Governor of the
enabling bond legislation last January that would have allowed the County to issue bonds sooner which
would have earned enou gh funds to cover these shortfalls. An Intermediary Fund will be established to
receive certificate proceeds and accumulate investment income , to make ARC payments to the Voluntary
Employee Benefit Act (trust) Fund and to cover outstanding trust certificates to the extent possible should
the federal government establish Universal Healthcare . The Debt Service Fund will receive payment from
the Fringe Benefit Fund for debt service on the trust certificates and provide payment to the trust certificate
agent for payment to the debt-holders. The Contingency Event Account will be used to address the impact
on the ARC for several outstanding union contracts (the OCEU has now been settled) and to address
unanticipated adverse market fluctuations or adverse actuarial assumptions.
Mr. Daddow also reported that the Administration w ill be bringing to the committee a program to allow
deferred retirees, representing $52 million of the unfunded actuarial accrued liability, the opportunity to
receive a lump sum distribution to roll into an IRA , requiring them to sign a waiver for future retirement
benefits. Information will be mailed to commissioners in the next several days.
Zack moved to receive and file Mr. Daddow’s memo of April 19, 2007, Sizing of the Retirees’
Healthcare Trust Certificates . Supported by Kowall.
Motion carried on a voice vote.
COMMUNICATIONS
Communications were taken up out of order with the committee’s consent.
A. Memo from State of Michigan Department of Treasury – RE: Implementation of Local Government
Fiscal Distress Indicators
B. Department of Economic Development & Community Affairs – Community and Home Improvement
Division – FY 2007 Housing Counseling Grant Application
FINANCE COMMITTEE Page 7
May 17, 2007
C. Prosecuting Attorney –FY 2008 Victims Rights Grant Application
D. Notice of Hearing for an Industrial Facilities Exemption Certificate for:
1. April 10 – Microposite, inc. – 20 Corporate Dr., Auburn Hills, MI 48 326
2. May 7 – Delphi Automotive System LLC – 3000 University Dr., Auburn Hills, MI 48326
Kowall moved to receive and file Communications A - D. Supported by Long.
Motion carried on a voice vote.
OTHER BUSINESS/ADJOURNMENT
At the request of Commissione r Long, Ms. Scarlet reported on contract negotiations with the Oakland
County Sheriff’s Deputies Association. Hearings have concluded on eligibility for the arbitration request
and the County is awaiting an administrative law judge’s decision. The union has requested a return to
mediation and has hired a new attorney.
There being no other business to come before the committe e, the meeting was adjourned at 10:53 a.m.
________________________ _______________________________
Helen A. Hanger Lawrence M. Doyle
Senior Committee Coordinator Administrative Director
NOTE: The foregoing minutes are subject to Committee approval.