Loading...
HomeMy WebLinkAboutMinutes - 2011.04.28 - 36529TOM MIDDLETON Chairperson SHELLEY TAUB Vice Chairperson DAVID WOODWARD Minority Vice Chairperson April 28, 2011 Chairperson Middleton called the meeting of the Finance Committee to order at 9:04 a.m. in the Board of Commissioners' Committee Room A of the Commissioners' Auditorium Wing, County Service Center in Pontiac, Michigan. COMMITTEE MEMBERS PRESENT Tom Middleton, Shelley Taub, David Woodward, Christine Long, David Potts, Jim Runestad, Kathy Crawford, Bill Dwyer, Helaine Zack, Tim Greimel, Nancy Quarles COMMITTEE MEMBERS ABSENT : None. OTHERS PRESENT CLERK/REGISTER OF DEEDS Larry Doyle, Deputy ELECTIONS Joe Rozell, Director EXECUTIVE Bob Daddow, Deputy Executive FISCAL SERVICES Tim Soave, Manager Nancy Fournier, Chief Penny Cremer, Chief LaVerne Smith, Supervisor Leo Lease, Analyst Prentiss Malone, Analyst Nancy Falardeau , Analyst HUMAN RESOURCES Dana Cosby, Analyst INFORMATION TECHNOLOGY Tammi Shepherd, Supervisor SHERIFF Michael McCabe, Undersheriff Dale Cunningham, Business Manager WATER RESOURCES COMMISSIONER John McCulloch, Water Resources Commissioner Kevin Larsen, Chief Deputy PLANTE & MORAN, PLLC Les Pulver, Partner William Brickey, Senior Manager Tim St. Andrew, Field Supervisor Joe Heffernan, Audit Partner BOARD OF COMMISSIONERS Jim Ver Ploeg, Administrative Director Harvey Wedell, Sr. Analy st Julia Ruffin, BOC Liaison Helen Hanger, Sr. Committee Coordinator PLEDGE OF ALLEGIANCE Chairperson Middleton led the Pledge of Allegiance. OAKLAND COUNTY BOARD OF COMMISSIONERS 1200 N. TELEGRAPH ROAD, PONTIAC, MI 48341-0475 Telephone (248) 858 -0100 FAX (248) 858-1572 FINANCE COMMITTEE Christine Long David Potts Jim Runestad Kathy Crawford Bill Dwyer Helaine Zack Tim Greimel Nancy Quarles FINANCE COMMITTEE Page 2 April 28, 2011 APPROVAL OF THE PREVIOUS MINUTES Dwyer moved approval of the previous minutes o f April 14, 2011 as printed. Supported by Potts. Motion carried on a voice vote. AGENDA No changes. PUBLIC COMMENT None. FY 2011 - FY 2013 CONTINGENCY REPORT The FY 11 Contingency Fund balance of $301,917 will be reduced by $77,309 to $224,608 with adoption of item 3. The Grant Match fund of $1,984,471 will remain unchanged by today’s agenda. Zack moved to receive and file the FY 2011 Contingency Report dated April 20, 2011. Supported by Crawford. Motion carried on a voice vote. CONSENT AGENDA 1a. MR #11082 – BOARD OF COMMISSIONERS – TRI-PARTY IMPROVEMENT PROGRAM FISCAL YEAR 2011 APPROPRIATION – CHARTER TOWNSHIP OF ORION – PROJECT NO. 50811 Introduced by Commissioner Gingell, the resolution approves the project submitted by the Charter Township of Orion as eligible for Tri-Party Road Improvement Program funding and authorizes the release of the County’s one-third share of funding from the General Fund Designated Fund Balance. The program consists of the construction of a right -turn lane on Scripps Road at M-24. A copy of the Cost Participation Agreement between the Road Commission for Oakland County and the Township is included. A budget amendment of $29,167 will be made as outlined in the Fiscal Note. 1b. MR #11080 – BOARD OF COMMISSIONERS – TRI-PARTY IMP ROVEMENT PROGRAM FISCAL YEAR 2011 APPROPRIATION – CITY OF ROYAL OAK – PROJECT NO. 580831 Introduced by Commissioners Woodward and Covey , the resolution approves the project submitted by the City of Royal Oak as eligible for Tri-Party Road Improvement Program funding and authorizes the release of the County’s one-third share of funding from the General Fund Designated Fund Balance. The program consists of new concrete pavement, curb and gutter, drainage improvements and ADA upgrades . A copy of the Cost Pa rticipation Agreement between the Road Commission for Oakland County and the City is included. A budget amendment of $150,667 will be made as outlined in the Fiscal Note. Taub moved approval of the attached suggested Fiscal Notes for Consent Agenda Items 1a – 1b. Supported by Runestad. Motion carried unanimously on a roll call vote with Woodward, Greimel and Quarles absent. FINANCE COMMITTEE Page 3 April 28, 2011 2. FY 2010 AUDIT PRESENTATION BY PLANTE & MORAN Messrs. Pulver, Brickey, St. Andrew and Heffernan presented the letter of audit communications and power point material summarizing the Report to the Finance Committee, which was included in the agenda mailing, for the audit of Fiscal Year 2010, ending September 30, 2010. An explanation of the requ irement for the letter, contents of the letter and the audit process were summarized. Mr. Pulver explained that the letter is a requirement to communicate findings with those in charge of governance. The County Comprehensive Annual Financial Report (CAFR) is audited in accordance with general accounting standards and an opinion is expressed on the fairness of the county’s financial statements. The letter indicates the following: n o new significant accou nting policies were put in place and no existing policies were changed; no transactions occurred for which there was no authoritative guid ance or consensus; n o significant transactions occurred in a different period and accounting estimates for significant receivables and liabilities are reported as reasonable. Disclosures that are particularly sensitive to the financial statements were reported as neutral, consistent and clear. These in clude deposits and investments, the Defined Benefit and Defined Contribution Plans and Postemployment Benefits. There were no disagreements with manageme nt and no consultation with other accountants by management that the auditors are aware of. The only issue wa s a delay in receiving the Schedule of Expenditures of Federal awards for the single compliance audit of grants which is in process and should be issued by June 30, 2011. The County has received an unqualified opinion which is the highest opinion you can receive from your auditors. Commissioner Potts asked why no opinion is provided on internal controls. Mr. St. Andrew explained that the auditor’s letter contains a legal disclaimer regarding the consideration of internal controls solely for the purpose of determining audit procedures of the financial statements and does not provide assurance concerning such controls. A typical financial statemen t audit does not include such a review. If requested, there is a different procedure that could be done to review internal controls but it is more for service agencies relying on those controls and is not really appropriate for Oakland County. Mr. Brickey reviewed the various presentation graphics which include the sources of general fund b alance, taxable property value, expenditures, total General Fund balance, the Revenue Sharing Reserve Fund, Change in Net Assets/Fund Balance (Employees Retirement/VE BA and Interim Retiree Medical Benefits Trust) the Delinquent Tax Revolving Fund Net Assets and fund deficits, for which the County has filed the required deficit elimination plans with the State. Discussion followed. Mr. Pulver indicated that if commiss ioners had questions, they could contact him, he could provide answers through Board staff or he would be happy to visit again at no cost. Mr. Soave also indicated that Mr. Pulver would be happy to go over the CAFR with any commissioner who wished to do s o. Long moved to receive and file the audit presentation material submitted by Plante & Moran for FY 2010 . Supported by Woodward. Motion carried on a voice vote. 3. MR #11076 – OAKLAND COUNTY APPORTIONMENT APPROPRIATION The Oakland County Apportion ment Commission is requesting an appropriation of $77,309 to comply with the provisions of Public Act 261 of 1966 to apportion the County Commissioner Districts following the 2010 Federal Census. To accomplish this task, it is estimated that $32,230 will be utilized for software acquisition and $45,069 for Information Technology support to prod uce an approved map and plan. Funding will come from the Non -Departmental Contingency Fund. A budget amendment will be made as FINANCE COMMITTEE Page 4 April 28, 2011 outlined in the Fiscal Note. Commissioner Woodward asked if the software had already been paid for before final authorization from the Board of Commissioners and when the process had begun. Several other members of the committee indicated that they would have liked to have been apprised o f this effort sooner. Mr. Rozell reported that the invoice has not yet been received but they have begun to use the product due to the timeline of events. Discussion began sometime in December/January with the Information Technology Department on how to proceed. The State had decided to move forward with their contract so a decision to utilize their contract would need to be made quickly. The Apportionment Commission was not able to coordinate their schedules and convene until March 2, at which time t he alternatives, including a request for proposal process, were presented. They requested additional information. On March 9 the Commission adopted a motion to purchase the State’s software and to ask Elections to proceed with this request through the Board of Commissioners. The apportionment process must be complete by May 22. After that time, the software can be utilized to develop legal descriptions for commissioner districts and to allow local clerks to redraw precinct lines in the event there are precinct splits. The County Clerk monitors precinct numbers throughout the year based on voter count. Discussion followed. Dwyer moved approval of the attached suggested Fiscal Note. Supported by Taub. Motion carried on a roll call vote with Woodward and Greimel voting no and Quarles absent. 4. MR #11078 – WATER RESOURCES COMMISSIONER – FY 2011 – 2014 BUDGET TASK The Water Resources Commissioner is requesting authorization to make structural staffing changes to address his Fiscal Year 2011 – 2014 Budget Task. These actions will include the deletion of one Special Revenue (SR) full-time eligible (FTE) Drainage District Legal Counsel position and one vacant general fund-general purpose FTE Account Clerk I position and to create a new classification and SR position of Paralegal – WRC, all actions to become effective on June 4, 2011. Budget amendments and details regarding offset of these actions by changes in Revenue Reimbursement are outlined in the Fiscal Note. Crawford moved approval of the attached suggested Fiscal Note . Supported by Zack. Motion carried unanimously on a roll call vote with Quarles absent . COMMUNICATIONS A. Notice of Hearing on April 18, 2011 Re: Proposed Commercial Rehabilitation District for Facility Located at 300 N. Opdyke, Au burn Hills, MI 48326 Runestad moved to receive and file the communication s. Supported by Potts. Motion carried on a voice vote. OTHER BUSINESS / ADJOURNMENT There being no other business to come before the committee, the meeting was adjourned at 10:14 a.m. ________________________ _______________________________ FINANCE COMMITTEE Page 5 April 28, 2011 Helen A. Hanger Jim Ver Ploeg Senior Committee Coordinator Administrator Director NOTE: The foregoing minutes are subject to Committee approval.