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From YouTube: Bay County Ways & Means Committee Meeting (8/3/21)
Description
0:15 - Call to Order
0:20 - Roll Call
0:35 - Changes to Agenda
0:40 - Approval of Agenda
1:02 - Minutes (7/6/21)
1:19 - Citizen Input
1:30 - Petitions and Communications
1:36 - A. Rehmann - Presentation of 2020 Bay County Audit
18:47 - B. WM J. Bohlen, Department of Water & Sewer - Bay Area Water Treatment Plant 2013B Bonds Refund/Refinancing
19:10 - C. Ways & Means Chair - "Donation" for Friends of Pinconning Community Center
19:47 - D. Probate Judge - 2021-2022 Child Care Fund Annual Plan and Budget
20:07 - E1. Bay County Sheriff - OHSP Traffic Enforcement Grant
20:25 - E2. Bay County Sheriff - Memorial Justice Assistance Grant
20:47 - F. Assistant Corporation Counsel - Amendment to VEBA Trust Agreement to Update Board Composition
23:22 - G. Mosquito Control Manager - Information Item re Bid for Fixed Wing Aerial Contractor
24:52 - H. Emergency Management Coordinator - 2020 Homeland Security Grant Program Sub-recipient Funding Agreement w/ City of Midland
25:12 - I1. Personnel Director - 2022 Medicare Advantage Renewal for Retirees
28:02 - I2. Personnel Director - Tuition Reimbursement
28:21 - I. Payables; General
28:44 - J1. Finance Officer - Analysis of General Fund Equity
29:00 - J2. Finance Officer - Update - Executive Directive #2007-11
29:19 - Referrals
29:25 - Unfinished Business
29:30 - New Business
29:34 - Closed Session
29:39 - Miscellaneous
29:42 - Announcements
32:05 - Adjournment
A
B
E
C
C
A
Good
afternoon,
everyone
I'm
doug
dieter
with
raymond,
and
we
performed
their
county's
planche
statement.
Audit
for
the
fiscal
year
ended
december.
31St
2020
and
I
just
want
to
do
a
quick,
high
level
overview
of
the
results
of
that
audit
and
I'd
be
happy
to
take
any
questions
or
discuss
anything
in
the
250.
Some
page
report
that
I'm
sure
you
guys
all
read
as
we
go.
E
A
A
A
Next,
we'll
look
at
we'll
focus
on
the
general
fund
here
to
start
with
the
balance
sheet,
which
lists
all
the
assets
liabilities,
as
well
as
the
fund
balances,
which
is
the
what's
left
over.
Basically
so
we'll
start
the
top
section
of
the
assets
again.
This
is
as
of
december
31st
2020
about
21.3
million
in
total
assets.
A
Majority
of
that
is
in
your
investments,
in
cash,
with
some
receivables
about
4.5
million.
That's
some
property
taxes,
some
money
due
from
the
state
and
some
other
small
miscellaneous
things,
liabilities
accounts
payable.
These
are
just
the
trade
invoices
that
were
for
services
or
merchandise,
received
prior
to
december
31st,
2020
weren't,
paid
until
subsequent
to
the
year
end
about
840
000,
then
there's
some
other
liabilities.
A
These
have
there's
due
to
other
funds,
there's
due
to
other
governments,
there's
some
accrued
liabilities
such
as
accrued
payroll
and
that
type
of
thing
that
make
up
the
million
or
two
million.
Eighty
three
thousand
there's
some
about
642
000:
what's
called
unavailable
revenue
for
property
taxes,
so
there's
a
portion
of
your
property
tax
receivable,
that's
not
collected
within
60
days
of
your
end.
So
therefore,
it's
not
considered
available
for
spending
right
away.
A
G
A
A
A
A
Does
that
make
sense,
yeah,
okay,
so
the
difference
between
those
categories
is
what's
called
fund
balance.
This
is
kind
of
what's
left
over
what's
available
for
future
use,
that's
broken
into
several
categories.
You
have
non-spendable
935
000.
that
is
related
to
prepaid
assets,
so
things
that
were
paid
ahead
of
time
inventory.
A
There's
an
advance
long-term
advance,
those
types
of
things
that
where
the
the
funds
aren't
going
to
be
available
so
like
prepaids
and
inventory,
the
the
cash
has
already
gone
out
the
door,
so
it's
not
available
for
future
spending.
So
it
kind
of
offsets
that
again,
another
offset
to
an
asset
account
restricted
about
151
thousand
committed
of
just
over
7
million.
This
has
to
do
with
the
budget
stabilization.
A
The
board
has
adopted
to
ensure
that
funds
are
available
for
future
a
small
amount
of
assigned
to
375
000,
and
then
the
majority
of
it
is
considered
unassigned
and
9.1
million.
This
is
what
is
truly
available
for
any
type
of
spending.
The
board
sees
that
assigned
can
be
changed
any
time.
So
that's
a
very
low
level
of
set
aside.
If
you
will
the
committed,
if
you
want
to
change
that,
that
takes
a
board
action
to
say,
okay,
we're
going
to
uncommit
these
and
we're
going
to
use
them
for
a
different
purpose.
A
A
So
you
can
see
your
property
taxes
stay
fairly
consistent
a
little
bit
up
from
last
year,
a
little
bit
over
budget
federal
you're
under
budget
here,
however,
you're
over
almost
double
a
little
over
double
what
it
was
in
the
prior
year
and
what
had
happened.
There
is
that's
all
that
cobid
funding
that
came
in
for
the
county
to
use
the
cares,
act
and
you'll
see
a
smaller,
corresponding
reduction
in
state
revenue,
because
the
state
withheld
one
of
your
revenue
sharing
payments
and
offset
that
with
a
larger
federal
payment
that
came
through
on
the
federal
line.
A
A
Same
general,
information
only
on
the
expenditures
for
the
general
fund.
Here,
as
you
can
see,
an
overall
theme
here
is
you're
under
budget
in
most
categories
you're
under
the
prior
year
as
well,
and
that
all
had
to
do
with
with
covid
the
shutdown,
the
limited
services
that
were
being
offered
and
therefore
the
limited
costs.
The
one
item
that
is
over
is
the
public
safety,
but
you,
the
county,
as
well
as
many
other
municipalities,
received.
A
So
if
we
look
at
the
total
revenues
and
the
total
expenditures,
the
difference
between
the
two
is
what's
called.
The
change
in
fund
balance
fund
balance
is
similar
to
you
know.
Well,
this
is
the
those
different
categories
I
showed
you
on
the
the
slide
earlier
for
the
general
fund
fund
balances
are
broken
into
different
categories,
so
the
original,
but
I'm
sorry,
the
final
budget.
You
expected
to
have
a
surplus,
so
revenues
over
expenditures
of
592
000
actual
ended
up
a
surplus
of
three,
almost
3.7
million.
B
A
Next
area
I
want
to
look
at
is
a
pension
trust
fund.
This
is
a
complete
picture
of
the
trust
fund.
So
this
is
all
the
county
departments
component
units
as
well
as
babh,
are
included
in
these
numbers
investments.
You
can
see
there
about
419
million.
That's
you
know
makes
up
almost
all
the
investments
another
good
year
for
the
market.
You
can
see
the
large
increase
in
the
investments
from
19
to
20..
A
A
So
the
money
going
in
and
out
of
the
trust
fund
for
the
pension,
as
you
can
see
here,
the
largest
portion
is
the
return
on
the
investments
of
58.2
million
that
is
down
from
2019
and
set
almost
72
million,
but
still
a
pretty
good
year
in
the
stock
market
contributions.
The
employer
contributed
2.2
million
plan
members
contributed
about
the
same
amount,
a
little
bit
of
other
revenue
in
there
and
then
the
deductions
there's
some
administrative
fees
in
there,
but
majority
of
that
is
payments
to
retirees
for
their
pension,
monthly
pension
cost.
A
So
you
had
an
increase
of
net
position
of
42.6
million,
so
a
good
increase
to
the
net
position,
similar
information
for
the
viba
trust
or
the
retiree
healthcare
total
investments
of
80.6
million
up
about
14.6
million
for
the
prior
year
ended
with
a
restricted
net
position
of
79.8
million.
We'll
look
at
some
additional
charts
a
little
bit
later
on
about
the
pension
and
viva
so
additions
into
the
viba
trust.
Again.
A
Majority
of
that
is
investment,
return
of
11.5
million
the
employer
contributions
of
6.5,
and
then
you
see
deductions
of
four
million
three
eighty
eight
now
this
was
a
change
in
accounting
standards,
so
the
the
four
million
388
paid
out
that
didn't
actually
come
out
of
the
trust
fund
because
you're
not
paying
benefits
out
of
the
trust
fund.
At
this
point,
what
that
is,
is
the
pay
as
you
go
so
there's
4.3
million
in
the
employer
contributions
then
4.3
million
in
the
deductions.
What
you're
seeing
here.
A
A
A
The
plan
that
position
this
is
all
the
investments
that
are
being
held
in
the
trust
fund
that
the
county
has
contributed
over
the
year
of
315.2
million.
So
the
difference
between
the
plan
that
position
or
the
assets
that
are
in
the
trust
fund
to
fund
the
liability
and
the
liability
is
called
the
net
pension
asset.
So
the
plan
is
over
funded,
it's
about
121,
funded
again,
which
is
a
pretty
significant
increase
year
over
year,
but
because
it's
all
due
to
the
market
returns
and
that
type
of
thing
the
bottom
part
of
the
slide.
A
A
A
A
So
the
county
was
subject
to
a
single
audit
again
this
year
as
they
have
in
the
past.
This
is
a
little
different
than
the
fine
statement.
Audit
we
just
looked
at
the
single
audit,
looks
at
the
federal
award
compliance,
so
we
look
at
all
the
different
federal
awards
due
to
the
timing
of
things
this
year
with
covid.
The
federal
government
you
know
has
offered
extensions
for
these
single
audit
programs.
We
are
in
the
process
of
completing
this.
It
hasn't
been
finalized,
yet
hopefully,
by
the
end
of
august,
this
will
be
finalized
for
the
county.
A
The
total
federal
awards
expended
by
the
county
were
6.4
million
major
federal
programs.
So
we
look
only
look
at
certain
programs
each
year,
the
crf,
the
coronal
vice
relief
funds
was
a
significant
addition
to
the
federal
awards
this
year
and
then
child
support
enforcement
or
title
4d
has
been
a
standard
program
over
the
years.
A
Some
upcoming
changes,
accounting
standards,
gatsby
87,
has
to
do
with
leases
and
how
they're
accounted
for
in
your
external
financial
reporting
that
won't
be
effective
until
december.
31St,
2022
and
gatsby
96
has
to
do
a
subscription-based
I.t
arrangements
similar
to
the
leases
and
that's
not
effective
until
1231-2023
for
the
county.
A
A
C
C
C
G
C
Those
opposed
motion
carry
bay
county
sheriff,
seeking
authorization
to
apply
for
the
memorial
justice
assistance,
grant,
support,
moved
and
supported
any
discussion,
all
those
in
favor
all
right
all
right.
Those
opposed
notion
carried.
Are
you
keeping
up
dan?
Yes,
okay,
good,
okay
item
f,
amendment
to
the
vivo
trust
agreement.
E
G
F
Yes
recently,
we
were
reviewing
the
viva
document
and
in
reviewing
the
viva
document,
we
realized
that
the
the
board
composition
in
the
trust
agreement
did
not
match
the
board
composition
that
was
currently
in
place.
So
it's
really
a
housekeeping
matter
to
make
sure
that
the
viva
trust
matches
the
board
composition
that
we
have
in
place
and
it
will
be
the
same
board
composition.
That's
on
the
retirement
board.
G
And
I
think
the
purpose
of
that
is
at
some
point
in
time.
You
know
you're
going
to
be
able
to
use
those
dollars
to
pay
retirement
health
care,
and
I
brought
the
question
up
to
see
where
we
are
at
and
I
think
we're
at
the
position
where
we
can
use
it,
but
we
couldn't
use
it
until
everything
was
brought
into
into
compliance
and
with
us
having
a
closed
system.
You
know
with
future
employees
at
some
point
not
receiving
post-employment
health
care
only
makes
sense
to
that
money
can't
be
used
for
anything
else.
G
Hopefully
before
before
I
die
that
money
is
you
know,
we
should
be
using
that
because
who
knows
what's
going
to
happen
with
that
money,
so
we
might
as
well
use
it
while
we
can
in
my
view,
but
it
would
take,
it
would
take
a
vote
here
to
do
that.
So
that's
why
that
was
brought
into
compliance
so
that
at
some
point
we
can
use
those
dollars
for
post-employment
health
care
which
would
free
the
general
fund
to
have
you
know
a
little
more
flexibility.
G
C
G
G
D
Have
not
put
it
out
for
bid,
it
was
just
a
notification
that
we
will
be
bidding
and
we
hope
to
have
that
out.
In
september.
Our
previous
bid
was
was
eight
years
ago.
We
only
received
one
bid
in
2013
for
our
2014
contract,
but
it
has
not
gone
out
to
bid
yet
we're
working
with
finance
and
then
your
future
on
that.
E
C
C
G
G
Understand
their
retiree
plans
yeah.
I
understand
that,
but
they're
all
on
your
health
care.
So
the
supplement
goes
down
60,
which
is
a
good
thing,
but
there's
no
correlation
between
that
supplement,
because
everybody's
covered
and
everybody
uses
health
care,
whether
it's
you
know
folks,
over
65
or
folks,
under
65,
there's
no
correlation
between
health
care
going
up
and
then
the
supplements
going
down
there.
H
E
C
C
C
C
F
B
Yeah,
that's
always
a
nice
event.
Weekend
event
draws
thousands
of
people
to
bay
county.
I
just
wanted
to
also
mention
that
our
health
department
is
sponsoring
a
clinic
for
vaccinating
our
residents
in
bay,
county
or
visitors
at
the
fops
national
night
out,
which
is
at
uptown
tonight
between
five
and
eight
pm.
Thank.
G
You
know
a
ton
of
boaters
out
there,
but
I
think
the
purpose
of
the
beach
20
some
years
ago
was
so
that
average
people
people
that
didn't
have
boats,
people
that
didn't
have
pools
but
get
out
to
the
beach
and
enjoy
it
with
their
families,
which
is
healthy,
and
I
hear
from
people
that
it's
really
nice
and
the
beach
is
packed
and
there's
always
people
out
there.
So
and
so
it's
a
great
resource
for
the
community,
and
it
has
been
over
the
past
number
of
years.
So
this
one
will
be.