WAYS AND MEANS COMMITTEE MEETING BUDGET WORKSHOP JUNE 22, :30 A.M.

Transcription

1 WAYS AND MEANS COMMITTEE MEETING BUDGET WORKSHOP JUNE 22, :30 A.M. MINUTES MEMBERS PRESENT: MEMBERS ABSENT: Commissioners Blake Mulder - Chairperson, John B~les, Roger Eakin, and Jeremy Whittum. Commissioners Freeman and Daryl Baker. Joe Brehler, AL PRESENT: Commissioners John Forell, Dale Barr and Wayne Ridge, John Fuentes, Connie Sobie and Jeanne Wright. The June 22, 2012, Budget Workshop meeting of the Ways and Means Committee was called to order at 8:30 a.m. by Chairperson Mulder. Multi-year General Fund projections utilizing various health insurance cost sharing options (attached). A worksheet was provided detailing the current insurance rates and employee cost sharing at the current level, 12.5%, 20% and capping the employer cost per Public Act 152 as enacted by the State legislature. Information was also provided that spreads 20% cost sharing option as a percent of gross payroll. The options and the method of withholding employee cost sharing were discussed at length. Discussion was held regarding options for pay increases and the impact to the budget deficit. Projections for future year budget fund balances and maintaining an adequate amount in fund balance were discussed. The Controller's Office will provide additional calculations utilizing the 12.5% employee cost sharing. Commissioner Mulder adjourned the meeting at 10:04 a.m. A special meeting of the Ways and Means Committee will be held on Friday, July 13, 2012 at 8:30 a.m. in the Board of Commissioners Room at the Courthouse. The next regularly scheduled meeting of the Ways and Means Committee will be held on Friday, July 13,2012 at 8:30 a.m. in Board of Commissioners Room at the Courthouse.

2 WAYS AND MEANS COMMITTEE SPECIAL MEETING FRIDAY, JUNE 22, :30 A.M. AGENDA Meeting location: EATON COUNTY COURTHOUSE BOARD OF COMMISSIONERS ROOM 1. Budget Workshop.

3 ) ) ), MULTI-YEAR GENERAL FUND BUDGET PROJECTIONS 6/ % EMPLOYEE SHARE TREND 110/1900 ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ANALYSI BUDGET BUDGET BUDGET BUDGET BUDGET 5 YRAVG } 04/05 05/06 06/07 07/ /10 10/ /14 14/15 15/16 PROPERTY TAX 102%, 5 15,155, ,369, ,900, ,883,530 $ 17,899,422 $ 17,322,580 $ 16,932,232 $ 16,704,61.7 S 16,849,906 $ 16,849, ,849, ,849,906 PROP TAX -GM SUPPLIERS 100%, $27, , ,362 $30, , ,000 $30,000 $30,000 OTHER TAXES 101%, 5723,208 $527, , ,7 5823,7 5684,321 $655,328 $610,022 S628,639 $634,925 $641, ,687 LICENSES & PERMITS 104% 5221, ,299 $188, , , , ,344 $231,0 S208,9 5217,308 $226, ,040 INTERGOVT 107%, 52,835,304 52,966,378 52,903,802 52,886,861 52,737,211 52,827,513 52,864,896 $2,978,372 S3,072,259 53,271,956 $3,484,633 53,711,134 REVENUE SHARING RESERVE 0% 51,898,766 51,955,729 52,026,152 52,080,780 52,172,334 52,165,817 52,202, ,211 STATE REV SHARING 0% 51,305,989 SI,655,914 51,0,000 51,0,000 51,0,000 DELTASHERlFFCONTRACT 105% 52,175,381 52,382,225 52,516,416 $2,623,860 52,757,051 52,848,872 52,834,244 52,992,810 52,875,696 $3,019,481 53,170,455 53,328,978 COURT FEE 101% 5582, , , , , ,189 $421, , ; ,200 $428, ,726 CHARGES FOR SERVICES 106% 52,412,178 52,927,414 52,887,929 52,449,313 52,307,868 52,896,046 53,080,600 53,143,075 S3,122,575 53,309,930 53,8,525 $3,719,037 FINES & FORFEITURES 101% 5121, , , , , ,3 5204,684 $222,0 S212,OOO $214, , ,424 INTEREST & RENTS 103% $423, ,820 $557, , , , , ,829 S319, , , ,486 OTHER REVENUE 102% 5234, , , , ,226 $206, , ,0 SI93,0 $197, , ,344 TRANSFERS-IN 51,156,673 57,000 50,000 50, , , ,936 55,048 S5,048 5"0,000 50,000 $0,000 TRF FROM DTR TO CCF - $1 51 TRF-IN DISPATCH 5182, , , , , , ,077 $218,889 S212, , ,345 $222,925 TRF-IN JAIL $170,000 $130, ,000 5,000 5,000 5,000 TRF-IN Eeu so 5451,858 TOTAL PROJECTED REVENUES $28,293,674 $30, $31,383, ,163, ,949,787 $31, $30,871, ,431,362 S30,351,810 $30,714,488 $31,315,467 $31,9,688 $12,737, ,168,449 $13,704,174 $13,963, ,395, ,689, ,715, ,573,7 SALARIES 101% S13,540,241 $13,675,643 $13,812, ,9,524 STEP INCREASES $90,000 $90,000 $90,000 HEALTH INSURANCE 11 O~ $2,667,671 52,607,926 $2,469,233 $2,731,284 $2,738,125 52,893,262 53,107,255 53,099,790 S2,815,664 53,097,230 $3,406,953 $3,747,649 OTHER FRINGES ,514,476 51,368,393 $1,0,080 $1,57-9,313 $1,449,622 $1,0,991 $1,535,816 51,568,208 SI,416,538 $1,442,744 $1,469,435 $1,496,619 NEW POSITIONS (JAIL MILLAGE) $76,125 $133,092 $201,063 RETIREMENT 5% ANNUAL 105% $1,295,035 51,318,088 51,462,353 $1,542,871 51,452,238 51,468,523 $1,648,834 51,635,723 SI,700,818 $1,785,859 51,875,152.51,968,909 RETIREES HEALTH 103% 5746, , , , ,0 5970,658 $983,778 $1,049,0 51,074,161 $1,106,386 51,139,577 $1,173,765 TOTAL PROJECTED SALARIES & FRINGES 518,961,179 $19, ,020, ,765, , ,523, ,990, ,926, ,547, ,273,987 $21,926, ,628,529 SUPPLIES & OTHER 102~ $7,173,027 57,692,180 57,962,531 58,120,477 $8,284,084 58,129,131 58,092,596 58,240,835 58,214,564 58,378,855 $8,546,432 58,717,361 CHILD CARE FUND O~ $1,300,000 51,341,820 $1,538,656 51,309,549 $1,200,000 $1,210,543 51,320,000 $1,228,576 51,431,667 51,300,000 51,300,000 $1,300,000 COMPUTERFUND 103~ $328,181 $316, ,834 $415,305 $411, , ,206 $387, ,232 $452,409 $465, ,961 PUBLIC IMPROVEMENT O~ 5155,000 $320,000 $330, ,000 52,000 $173, ,000 $230, , , ,000 $300,000 CONTINGENCY ,000 S120, , ,000 $120,000 TOTAL PROJECTED SUPPLIES & OTHER 58,956,208 59,670, ,248, , ,145,484 59,692,9 $9,925,802 $10, ,535, ,551, ,732,414 $10,917,322 CAPITAL 5122, , , ,688 $251,5 $216,632 S249, ,000 $300,000 TOTAL EXPENDITlJRES 528,039, ,315, ,803, ,230, ,421, , ,168, ,530, ,332, ,125, ,959, ,845,851 HISTORICAL BUDGET MARGIN $940, , , ,553 51,005,900 PROJECTED SURPLUS (DEFICIT) $253,871 $686,942 $580,145 ($67,837) $528,413 51,109,637 (5296,859) ($158,395) (S45,583) (5454,060) ($663,003) (5889,263) PROJECTED FUND BALANCE 51,090,126 51,777,068 52,321, ,017 52,752,426 53,962,063 $3,665,204 53,6,808 53,461,225 $3,007,165 52,344,163 51,454,899 ESTIMATED USE OF FUND BALANCJ 51,098,807 $980,654 $1,410,764 $1,643,556 $1,895,163

4 ) ) ) MULTI-YEAR GENERAL FUND BUDGET PROJECTIONS 6/ % EMPLOYEE SHAREII % PAY INCREASE TREND 1/0/1900 ESTIMATED ESTIMATED ESTIMATED ESTIMATED ESTIMATED ANALYSIS; BUDGET BUDGET BUDGET BUDGET BUDGET 5 YRAVG; 04/ /07 07/08 08/09 09/10 10/11 11/ /14 14/15 15/16 PROPERTY TAX 102% $ 15,155,749 $ 16,369,975 $ 17,900,261 $ 17,883,530 $ 17,899,422 $ 17,322,580 $, 16,932,232 $ 16,704,617 $ 16,849, ,849, ,849,906 $ 16,849,906 PROP TAX - GM SUPPLIERS 100% 527, ,678 $38,362 $30, ,000 $30,000 $30, ,000 OTIlER TAXES 101% $723, ,121 $603, ,7 5823,7 5684, ,328 $610, , , , ,687 LICENSES & PERMITS 104% 5221, , ,546 $164, , , ,344 $231,0 5208,9 5217, , ,040 INTERGOVT 107% $2,835,304 $2,966,378 S2,903,802 $2,886,861 S2,737,211 $2,827,513 S2,864,896 $2,978,372 S3,072,985 $3,272,729 $3,485,456 $3,712,011 REVENUE SHARING RESERVE 0% SI,898,766 SI,955,729 S2,026,152 S2,080,780 S2,172,334 $2,165,817 S2,202,636 S510,211 STATE REV SHARING 0% SI,305,989 SI,655,914 SI,0,000 $1,0,000 $1,0,000 DELTA SHERIFF CONTRACT 105% S2,175,38\ S2,382,225 $2,516,4\6 S2,623,860 S2,757,051 S2,848,872 $2,834,244 $2,992,810 $2,895,078 $3,039,832 $3,\9\,823 S3,351,415 COURT FEE 101% S582,661 $551,475 S642,222 $541,817 S485,186 S442,189 S421,968 S420, ,000 S424,200 $428,442 S432,726 CHARGES FOR SERVICES 106% $2,412,178. S2,927,414 S2,887,929 $2,449,313 S2,307,868 S2,896,046 $3,080,600 $3,143,075 S3,122,575 S3,309,930 S3,8,525 $3,719,037 FINES & FORFEITURES 101% S121,345 S167,735 S166,040 $154,045 $172,997 S200,3 S204,684 S222,0 $212,000 S214,120 $216,261 S2\8,424 INTEREST & RENTS. 103% $423,744 S603,820 S557,925 S577,641 S335,319 S310,194 S288,601 S319,829 S319,829 S329,424 S339,307 S349,486 OTIlER REVENUE 102%, $234,712 S253,9\0 S217,666 S226,442 S193,226 S206,611 S274,295 S193,0 $193,0 $197,370 S201,317 $205,344 TRANSFERS-IN TRF FROM DlR TO CCF TRF-IN DISPATCH TRF-IN JAn.. TRF-IN ECU TOTAL PROJECTED REVENUES SI,156,673 SI82,727 S170,000 S28,293,674 S7,000 S188,222 $130,000 S30,002,303 S0,000 S182,962 S90,OOO S31,383,607 S0,700 S188,326 $,000 S31,163,039 S584,000 S193,404 S,000 $30,949,787 $645,473 S232,680 S,000 $451,858 S31,521, ,936 S235,o77 $30,871,203 S5,048 $218,889 $30,431,362 S5,048 S212, ,371,918 S0, ,869 $30,735,613 $0,000 $1 $219,345 $31,337,659 $0,000 SI S222,925 S31,974,002 SALARIES 101% STEP INCREASES HEALTH INSURANCE 110% OTIlER FRINGES 102% NEW POSITIONS (JAn.. Mll..LAGE) RETIREMENT 5% ANNUAL 105% RETIREES HEALTH 103% TOTAL PROJECTED SALARIES & FRINGES SUPPLIES & OTHER 102% CHILD CARE FUND 0% COMPUTER FUND 103% PUBLIC IMPROVEMENT 0% CONTINGENCY 100% TOTAL PROJECTED SUPPLIES & OTIlER CAPITAL TOTAL EXPENDITURES IDSTORICAL BUDGET MARGIN PROJECTED SURPLUS (DEFICIT). PROJECTED FUND BALANCE S\2,737,738 $ 13,168,449 S13,704,174 S13,963,3 \3 $\3,395,080 S13,689,596 $\3,7\5,072 $13,573,7 SI3,657,995 S\3,794,575 $\3,932,52\ $14,071,846 $90,000 $90,000 $90,000 $2,667,67\ $2,607,926 S2,469,233 $2,731,284 S2,738,125 S2,893,262 S3,\07,255 S3,099,790 S2,815,666 $3,097,233 S3,406,956 S3,747,651 $\,514,476 $\,368,393 S\,0,080 SI,579,3\3 SI,449,622 $1,0,99\ S\,535,816 $\,568,208 SI,427,3 $1,453,756 $\,480,6 51,8,042 S76,\25 S133,092 $201,063 $1,295,035 S\,3\8,088 $1,462,353 SI,542,871 $\,452,238 SI,468,523 $1,648,834 $\,635,723 SI,7I6,231 $\,802,043 $\,892,\45 $1,986,752 S746,259 S805,677 $884,468 $948,8\3 S923,0 $970,658 $983,778 SI,049,0 SI,083,631 $1,\16,140 $1,149,624 $1,184,113 $18,961,179 $19,268, ,765,594 SI9,958, ,523,030 $20,990,755 S20,926,278 S20,700, ,429,871 $22,084,988 $22,789,468 $7,173,027 S7,692,180 S7,962,531 $8,120,477 S8,284,084 $8,129,131 $8,092,596 $8,240,835 S8,218,828 $8,383,205 $8,5,869 $8,721,886 51,300,000 SI,341,820 $1,538,656 51,309,549 $1,200,000 SI,210,543 SI,320,000 $1,228,576 SI,440,155 51,300,000 SI,300,000 $1,300,000 $328,181 S316, ,834 $415,305 S411, ,057 S193,206 $387,847 S439, ,409 $465,981 S479,961 $155,000 $320,000 S330,000 S170,000 S2,000 $173,778 $320,000 $230,000 S330,000 $300,000 $300,000 S300,000 - $300,000 S120,OOO $120,000 $120,000 $120,000 S8,956,208 59,670, , S10, S10, $9,692,9 $ SI0,387,258 SI0,548,215 SI0,555, ,736,8 $10,921,847 S122,416 S376,786 $535,133 S449,952 S317,775 S196,688 S251,5 5216,632 S249, ,000 $300,000 S300,000 S28,039,803 S29,315, ,803,462 $31,230,876 $30,421,374 S30,412,227 S31,168,063 S31,530, ,498,667 $32,285,485 $33,121,838 S34,011,315 $940,411 S939, , ,734 51,010, ,871 S686,942 $580,145 ($67,837) 5528,413 SI,109,637 (S296,859) ($158,395) (S187,423) (S589,057) ($799,444) ($1,027,159) ,777,068 52,321,854 52,254,017 52,752,426 S3,962,063 53,665,204 S3,6,808 S3,319,386 S2,730,329 $1,930,885 $903,725 ESTIMATED USE OF FUND BALANCEI SI,098,807 $1,126,749 $1,549,872 $1,784,178 $2,037,312

5 ) ) ) MULTI-YEAR GENERAL FUND BUDGET PROJECTIONS 6/22/ % EMPLOYEE SHARE TREND ANALYSIS; 5 YRAVG ; 04/05 05/06 06/07 07/08 08/09 09/10 1/0/ /11 ESTIMATED ESTIMATED BUDGET BUDGET 11/12 12/13 ESTIMATED ESTIMATED ESTIMATED BUDGET BUDGET BUDGET 13/14 14/15 15/16 PROPERTY TAX 102% $ 15,155,749 PROP TAX GM SUPPLIERS 100%, OTHER TAXES 10 I%, $723,208 LICENSES & PERMITS 104% $221,226 rntergovt 107% $2,835,304 REVENUE SHARING RESERVE 0% $1,898,766 STATE REV SHARING 0% DELTA SHERIFF CONTRACT 105% 52,175,381 COURT FEE 101% $582,661 CHARGES FOR SERVICES 106% $2,412,178 FINES & FORFEITURES 10 1% $121,345 INTEREST & RENTS 103% $423,744 OTHER REVENUE 102% $234,712 TRANSFERS IN TRF FROM DTR TO CCF TRF-IN DISPATCH TRF IN JAIL TRF IN ECU TOTAL PROJECTED REVENUES $1,156,673 $182,727 $170,000 $28,293,674 $ 16,369,975 $527,121 $228,299 $2,966,378 $1,955,729 $2,382,225 $551,475 $2,927,414 $167,735 $603,820 $253,910 $7,000 $188,222 $130,000 $30,002,303 $ 17,900,261 $603,686 $188,546 $2,903,802 $2,026,152 $2,516,416 $642,222 $2,887,929 $166,040 $557,925 $217,666 $0,000 $182,962 $90,000 $31,383,607 $ 17,883,530 $835,7 $164,217 $2,886,861 $2,080,780 $2,623,860 $541,817 $2,449,313 $154,045 $577,641 $226,442 $0,700 $188,326 $,000 $31,163,039 $ 17,899,422 $27,688 $823,7 $210,332 $2,737,211 52,172,334 $2,757,051 $485,186 $2,307,868 $172,997 $335,319 $193,226 $584,000 $193,404 $,000 $30,949,787 $ 17,322,580 $38,678 $684,321 $198,684 52,827,513 $2,165,817 $2,848,872 $442,189 $2,896,046 $200,3 $310,194 $206,611 $645,473 $232,680 $,000 $451,858 $31,521,864 $ 16,932,232 $38,362 $655, ,344 $2,864,896 $2,202,636 _ $2,834,244 $421,968 $3,080,600 $204,684 $288,601 $274,295 $636,936 $235,077 $30, $ 16,704, ,849,906 $30, , , ,639 $231,0 5208,9 $2,978,372 53,073,185 $510,211 $1,305,989 $1,655,914 $2,992,810 52,895,300 $420,000 $420,000 $3,143,075 53,122,575 $222,0 $212,000 $319,829 $319,829 $193,0 $193,0 $5,048 $5,048 $218,889 $212,494 $30,431,362 $30,372,340 $ 16,849,906 $ 16,849,906 $ 16,849,906 $30,000 $30,000 $30,000 $634,925 $641,275 $647,687 $217,308 $226,000 $235,040 $3,272,942 $3,485,683 $3,712,253 $1,0,000 $1,0,000 $1,0,000 $3,040,065 $3,192,068 $3,351, ,200 $428,442 $432,726 53,309,930 $3,8,525 $3,719,037 $214,120 $216,261 $218,424 $329,424 $339,307 $349,486 $197,370 $201,317 $205,344 $0,000 $0,000 $0,000 $1 $1 $215,869 $219,345 $222,925 $30,736,059 $31,338,131 $31,974,1 SALARIES 101%, STEP INCREASES HEALTH INSURANCE 110%, OTHER FRINGES 102%, NEW POSITIONS (JAIL MILLAGE) RETIREMENT 5% ANNUAL 105%, RETIREES HEALTH 103%, TOTAL PROJECTED SALARIES & FRINGES $12,737,738 $2,667,671 $1,514,476 $1,295,035 $746,259 $18, $ 13,168,449 $2,607,926 $1,368,393 $1,318,088 $805,677 $ $13,704,174 $2,469,233 $1,0,080 $1,462,353 $884,468 $20,020,308 $13,963,313 $2,731,284 $1,579,313 $1,542,871 $ $20765,594 $13,395,080 $2,738,125 $1,449,622 $1,452,238 $9230 $19958,115 $13,689,596 $2,893,262 $1,0,991 $1,468,523 $970,658 $ $13,715,072 $3,107,255 $1,535,816 $1,648,834 $983,778 $ $13,573,7 513,540,241 $3,099,790 $3,001,697 $1,568,208 51,416,538 $1,635,723 $1,700,818 $1,049, ,161 $20926,278 $20,733,455 $13,675,643 $13,812,400 $13,9.524 $90,000 $90,000 $90,000 $3,301,867 $3,632,053 $3,995,259 $1,442,744 $1,469,435 $1,496,619 $76,125 $133,092 $201,063 $1,785,859 $1,875,152 $1,968,909 $1,106,386 $1,139,577 $1,173,765 $21478,624 $22,151,709 $22,876,139 SUPPLIES & OTHER 102% CHILD CARE FUND 0% COMPUTER FUND 103% PUBLIC IMPROVEMENT 0% CONTINGENCY 100% TOTAL PROJECTED SUPPLIES & OTHER $7,173,027 $1,300,000 $328,181 $155,000 $8,956,208 $7,692,180 $1,341,820 $316,043 $320,000 $9, $7,962,531 $1,538,656 $416,834 $330,000 $10,248,021 $8,120,477 $1,309,549 $415,305 $170,000 $10,015,331 $8,284,084 $1,200,000 $411,400 $2,000 $10,145,484 $8,129,131 $1,210,543 $179,057 $173,778. $9,6929 $8,092,596 $1,320,000 $193,206 $320,000 $9,925,802 $8,240,835 $8,223,625 $1,228,576 51,442,084 $387,847 $439,232 $230, ,000 $300, ,000 $10,387,258 $10,554,941 $8,388,098 $8,555,859 $8,726,977 $1,300,000 $1,300,000 $1,300,000 $452,409 $465,981 $479,961 $300,000 $300,000 $300,000 $120,000 $120,000 $120,000 $10,560,6 $10,741,841 $10,926,937 CAPITAL $ $376,786 $ $449,952 $ $196,688 $251,5 $216, , ,000 $300,000 $300,000 TOTAL EXPENDITURES $28,039,803 $29,315,361 $30,803,462 $31,230,876 $30,421,374 $30,412,227 $31,168,063 $31,530,168 $31,537,975 $32,339,130 $33,193,5 $34,103,077 HISTORICAL BUDGETMARGIN PROJECTED SURPLUS (DEFICIT) PROJECTED FUND BALANCE $253,871 51,090,126 $686,942 $1,777,068 $580,145 $2,321,854 ($67,837) $ $528,413 $2752,426 $1,109,637 $3962,063 ($296,859) $3,665,204 $ ,311 ($158,395) (5225,324) $3,6808 $3,281,484 $962,159 $986,529 $1,012,449 ($640,913) $2,640,571 ($868,890) $1,771,682 ($1,116,126) $655,556 ESTlMATED USE OF FUND BALANCEI $1,098,807 $1,165,635 $1,603,072 $1,855,419 $2,128,576

6 ) ) ) MULTI-YEAR GENERAL FUND BUDGET PROJECTIONS 6/22/2012 CAP ON EMPLOYER SHARE S5,0/SII,OOO/SI5.000 TREND ANALYSIS; 5 YRAVG ) 04/05 110/1900 ESTIMATED BUDGET 05/06 06/07 07/08 08/09 09/10 10/11 11/12 ESTIMATED BUDGET ESTIMATED ESTIMATED ESTIMATED BUDGET BUDGET BUDGET 13/14 14/15 15/16 PROPERTY TAX 1020/,, 5 15,155,749 PROP TAX GM SUPPLIERS 1000/,, OTHER TAXES 1010/,, 5723,208 LICENSES & PERMITS 1040/,, 5221,226 INTERGOVT 1070/,, 52,835,304 REVENUE SHARING RESERVE 00/, 51,898,766 STATE REV SHARING 00/, DELTA SHERIFF CONTRACT 10/, 52,175,381 COURT FEE 1010/, 5582,661 CHARGES FOR SERVICES 1060/, 52,412,178 FINES & FORFEITURES 10 I0/, S121,345 INTEREST & RENTS 1030/, S423,744 OTHER REVENUE 1020/, 5234,712 TRANSFERS-IN 51,156,673 TRF FROM DTR TO CCF TRF-IN DISPATCH SI82,727 TRF-IN JAIL S170,000 TRF-IN ECU TOTAL PROJEcTED REVENUES S28,293, ,369, ,900, ,883, ,899, ,322, ,932, ,704,617 S27,688 S38,678 S38,362 S30, , ,686 S835,7 5823,7 S684, , , , , , ,332 S198, , ,0 52,966,378 S2,903,802 S2,886,861 52,737,211 52,827,513 52,864,896 S2,978,372 51,955,729 S2,026,152 S2,080,780 52,172,334 52,165,817 52,202, ,211 SI,305,989 S2,382,225 52,516,416 52,623,860 S2,757,051 52,848,872 52,834,244 S2,992, , , , ,186 S442,189 S421, ,000 52,927,414 S2,887,929 S2,449,313 S2,307,868 S2,896,046 53,080,600 53,143, ,735 S166,040 S154,045 SI72,997 S200,3 5204, ,0 5603,820 S557,925 S577,641 S335,319 S310,I , , ,910 S217,666 S226, ,226 S206,611 S274,295 Sl93,0 57,000 50,000 50,700 S584,OOO S645,473 S636,936 55, ,222 S182, ,326 S193,404 S232, ,077 S218,889 S130,000 S90,000 S,OOO S,000 5, , ,002, ,383,607 S31,163,039 S , ,871, ,431, ,849,906 S30,000 S628, ,9 53,071,751 51,655,914 52,867, ,000 53,122, , , ,0 55, , ,342, ,849, ,849, ,849, , , , , , , , , ,040 53,271,415 53,484,057 53,710,520 51,0,000 51,0,000 51,0,000 53,010,683 53,161,217 53,319, , ,442 S432,726 53,309,930 53,8,525 53,719, , , , , , , , , ,344 50,000 50,000 50, SI 5215, , , ,705, ,305, ,940,375 SALARIES 1010/, S12,737,738 STEP INCREASES HEALTH INSURANCE 1100/,, 52,667,671 OTHER FRINGES 1020/, 51,514,476 NEW POSITIONS (JAIL MILLAGE) RETIREMENT 5% ANNUAL 10/, $1,295,035 RETIREES HEALTH 103" ~ 5746,259 TOTAL PROJECTED SALARIES & FRINGES 518,961,179 S 13,168, ,704, ,963,313 SI3,395,080 SI3,689, ,715,072 SI3,573,7. S2,607,926 S2,469,233 S2,731,284 52,738, ,893,262 S3,107,255 S3,099,790 SI,368,393 SI,0,080 SI,579,313 SI,449,622 SI,0,991 SI,535,816 SI,568,208 $1,318,088 $1,462,353 $1;542,871 51,452,238 $1,468,523 51,648,834 $1,635,723 $ , ,0 5970, ,778 51,049,0 519,268, ,308 $ $19958,115 $20,523, ,990,755 $20, ,540,241 52,716,620 51,416,538 $1,700, , ,448, ,675, ,812, ,9, , , ,000 52,988,282 53,287,110 53,615,821 51,442,744 51,469,435 51,496, ,125 $133, ,063 51,785,859 51,875,152 51,968,909 51,106,386 51,139,577 51,173,765 $21, ,806,766 $22,496,702 SUPPLIES & OTHER 102~ ~ $7,173,027 CHILD CARE FUND O~ ~ $1,300,000 COMPUTERFUND 103~ ~ $328,181 PUBLIC IMPROVEMENT O~ ~ 5155,000 CONTINGENCY 100" ~ TOTAL PROJECTED SUPPLIES & OTHER 58956,208 $7,692,180 $7,962,531 $8,120,477 $8,284,084 58,129,131 $8,092,596 $8,240,835 $1,341,820 $1,538,656 $1,309,549 $1,200,000 $1,210,543 SI,320,000 $1,228, ,043 $416, ',305 $411,400 $179,057 $193, , , , ,000 $2, , , ,000 - $300,000 $9, SIO,248, ,015,331 $10,145,484 59,692,9 59,925, ,387,258 58,212,512 $1,425, , , , ,526,776 $8,376,762 58,544,297 58,715,183 51,300,000 $1,300,000 51,300,000 $452, , , , , , , , , ,171 $10,730, ,915,144 CAPITAL 5122, , , , ,775 $196, ,5 5216, , , , ,000 TOTAL EXPENDITURES $28,039, ,315, ,803, ,230, ,421, ,412, ,168, ,530, ,224, ,014, ,837, ,711,846 HISTORICAL BUDGET MARGIN 5940, , ,881 $977,454 51,002,498 PROJECTED SURPLUS (DEFICIT) 5253,871 PROJECTED FUND BALANCE $1,090,126 $686, ,145 (567,837) 5528,413 51,109,637 (5296,859) (5158,395) SI,777,068 52,321,854 52,254,017 $2,752,426 53,962,063 53,665,204 53,6,808 5,523 53,557,331 (5355,180) (5553,937) (5768,973) 53,202,151 52,648,214 51,879,241 ESTIMATED USE OF FUND BALANCEI 51,098, ,810 51,309,061 51,531,392 51,771,471

7 A I - insurance Rates $ 6, $ 15, $ 19, Current 5% $ $ $ % $ $ 1, $ 2, % $ 1, $ 3, $ 3, $ $ $ CAP 1, , , ) I Difference of20% Health Cost vs 6.5% of Wage Wage 6.% Double Family # of Positions in this Pay Level %of Top of Scale of Annual Wag Single.Double Family Total Total A $ 25, $ 1,64~.96 (1,484.89) $ (2,267.34) % B $ 27, $ 1, (1,340.85) $ (2,123.30) % C $ 29, $ 1, (1,184.26) $ (1,966.71) % D $ 32, $ 2, (1,013.96) $ (1,796.41) '8.31 % E $ 35, $ 2, (828.91) $ (1,611.36) % F $ 38, $ 2,2.37 (627.47) $ (1,409.92) % G $ 41, $ 2, (408.55) $ (1,191.00) % H $ 45, $ 2, (170.46) $ (952.91) % I $ 49, $ 3,218.35' $ (693.95) % J $ 53,844;00 $ 3, $ (412.43) % K $ 58, $ 3, $ (106.09) % L $ 63, $ 4, % M $ 69, $ 4, % N $ 75, $ 4, % o $ 81, $ 5, % P $ 89, $ 5, % Q $ 96, $ 6, % JDG $ 140, $ 9, % Union Positions were placed at the Grade Level closest to that scale % Shaded = Employee pays more

8 PUBLICLY FUNDED HEALTH INSURANCE CONTRIBUTION ACT Act 152 of 2011 AN ACT to limit a public employer's expenditures for employee medical benefit plans; to provide the power and duties of certain state agencies and officials; to provide for exceptions; and to provide for sanctions.. History: 2011, Act 152, Imd. Eff. Sept. 27, The People ofthe State ofmichigan enact: Short title. Sec. I. This act shall be known and may be cited as the "publicly funded health insurance contribution act". History: 201 I, Act 152, Imd. Eff. Sept. 27, Definitions. Sec. 2. As used in this act: (a) "Designated state official" means: (i) For an election affecting employees and officers in the judicial branch of state government, the state court administrator. (ii) For an election affecting senate employees and officers, the secretary of the senate. (iii) For an election affecting house of representatives employees and officers, the clerk of the house. (iv) For an election affecting legislative council employees, the legislative council. (v) For an election affecting employees in the state classified service, the civil service commission. (vi) For an election affecting executive branch employees who are not in the state classified service, the state employer. (b) "Flexible spending account" means a medical expense flexible spending account in conjunction with a cafeteria plan as permitted under the federal internal revenue code of (c) "Health savings account" means an account as permitted under section 223 of the internal revenue code of 1986, 26 USC 223. (d) "Local unit of government" means a city, village, township, or county, a municipal electric utility system as defined in section 4 of the Michigan energy employment act of 1976, 1976 PA 448, MCL , an authority created under chapter VIA of the aeronautics code of the state of Michigan, 1945 PA 327, MCL to c, or an authority created under 1939 PA 147, MCL to (e) "Medical benefit plan" means a plan established and maintained by a carrier, a voluntary employees' beneficiary association described in section I(c)(9) ofthe internal revenue code of 1986, 26 USC I, or by I or more public employers, that provides for the payment of medical benefits, including, but not limited to, hospital and physician services, prescription drugs, and related benefits, for public employees or elected public officials. Medical benefit plan does not include benefits provided to individuals retired from a public employer. (f) "Public employer" means this state; a local unit of government or other political subdivision of this state; any intergovernmental, metropolitan, or local department, agency, or authority, or other local political subdivision; a school district, a public school academy, or an intermediate school district, as those terms are defined in sections 4 to 6 of the revised school code, 1976 PA 451, MCL to 380.6; a community college or junior college described in section 7 of article VIII of the state constitution of 1963; or an institutiol1 of higher education described in section 4 of article VIII of the state constitution of History: 201 I, Act 152, Imd. Eff. Sept. 27, Public employer contribution to medical benefit plan; limitation on amount. Sec. 3. Except as otherwise provided in this act, a public employer that offers or contributes to a medical benefit plan for its employees or elected public officials shall pay no more of the annual costs or illustrative rate and any payments for reimbursement of co-pays, deductibles, or payments into health savings accounts,. flexible spending accounts, or similar accounts used for health care costs, than a total amount equal to $5,0.00 times the number of employees with single person coverage, $1l, times the number of employees with individual and spouse coverage, plus $15, times the number of employees with family coverage, for a medical benefit plan coverage year beginning on or after January 1,2012. A public employer may allocate its payments for medical benefit plan costs among its employees and elected public officials as it sees fit. By October I of each year after 20 II, the state treasurer shall adjust the maximum payment permitted Rendered Wednesday, June 20, 2012 Page 1 Michigan Compiled Laws Complete Through PA 164 and includes 166 & 167 of 2012 Legislative Council, State of Michigan Courtesy ofwww.legislature.mi.gov

9 under this section for each coverage category for medical benefit plan coverage years beginning the succeeding calendar year, based on the change in the medical care component of the United States consumer price index for the most recent 12-month period for which data are available from the United States department of labor, bureau or labor statistics. History: 2011, Act 152, Imd. Err. Sept. 27, Public employer contribution to medical benefit plan; limitation on percentage of annual costs. Sec. 4. (1) By a majority vote of its governing body, a public employer, excluding this state, may elect to comply with this section for ~ medical benefit plan coverage year instead of the requirements in section 3. The designated state official may elect to comply with this section instead of section 3 as to medical benefit plans for state employees and state officers.. (2) For medical benefit plan coverage years beginning on or after January 1,2012, a public employer shall pay not more than 80% of the total annual costs of all of the medical benefit plans it offers or contributes to for its employees and elected public officials. For purposes of this subsection, total annual costs includes the premium or illustrative rate of the medical benefit plan and all employer payments for reimbursement of co-pays, deductibles, and payments into health savings accounts, flexible spending accounts, or similar accounts used for health care but does not include beneficiary-paid copayments, coinsurance, deductibles, other out-of-pocket expenses, other service-related fees that are assessed to the coverage beneficiary, or beneficiary payments into health savings accounts, flexible spending accounts, or similar accounts used for health care. Each elected public official who participates in a medical benefit plan offered by a public employer shall be required to pay 20% or more of the total annual costs of that plan. The public employer may allocate the employees' share of to~1 annual costs of the medical benefit plans among the employees of the public employer as it sees fit. History: 201 I, Act 152, Imd. EfT. Sept. 27, Collective bargaining agreement or other contract in effect; inconsistent terms. Sec. 5. (I)If a collective bargaining agreement or other contract that is inconsistent with sections 3 and 4 is in effect for a group of employees of a public employer on the effective date of this act, the requirements of section 3 or 4 do not apply to that group of employees until the contract expires. A public employer's expenditures for medical benefit plans under a collective bargaining agreement or other contract described in this subsection shall be excluded from calculation of the public employer's maximum payment under section 4. The requirements of sections 3 and 4 apply to any extension or renewal of the contract. (2) A collective bargaining agreement or other contract that is executed on or after September 15, 2011 shall not include terms that are inconsistent with the requirements of sections 3 and 4. History: 2011, Act 152,lmd. EfT. Sept. 27, Deduction by public employer. Sec. 6. A public employer may deduct the covered employee's or elected public official's portion of the cost of a medical benefit plan from compensation due to the covered employee or elected public official. The employer may condition eligibility for the medical benefit plan on the employee's or elected public official's authorizing the public employer to make the deduction. History: 2011, Act 152, Imd. EfT. Sept. 27, ' Applicability of requirements to medical benefit plans of public employees and elected public officials; scope; effect of certain sections found to be invalid. Sec. 7. (1) The requirements of this act apply to medical benefit plans of all public employees and elected public officials to the greatest extent consistent with constitutionally allocated powers, whether or not a public employee is a member of a collective bargaining unit.. (2) If a court 'finds the requirements of section 3 to be invalid, the expenditure limit in section 4 shall apply to a public employer that does not exempt itself under section 8, except that the requirement for a majority vote of the governing body of the public employer in section 4 shall not apply. If a court finds section 4 to be invalid, the expenditure limit in section 3 shall apply to each public employer that does not exempt itself under section 8. History: 2011, Act 152, Imd. Eff. Sept. 27, Exemption. Sec. 8. (1) By a 2/3 vote of its governing body each year, a local unit of government may exempt itself Rendered Wednesday, June 20, 2012 Page 2 Michigan Compiled Laws Complete Through PA 164 and includes 166 & 167 of 2012 Legislative Council, State of Michigan Courtesy ofwww.legis/ature.mi.gov

10 from the requirements of this act for the next succeeding year. (2) A 2/3 vote of the governing body of the local unit of government is required to extend an exemption under this section to a new year. (3) An exemption under this section is not effective for a city with a mayor who is.both the chief executive and chief administrator, unless the mayor also approves the exemption. (4) An exemption under this section is not effective for a county with a county executive who is both the chief executive and chief administrator, unless the county executive also approves the exemption. History: 20 II, Act 152, Imd. Eff. Sept. 27, 20 II Noncompliance by public employer; penalty. Sec. 9. If a public employer fails to comply with this act, the public employer shall permit the state treasurer to reduce by 10% each economic vitality incentive program payment received under 20 II PA 63 and the department of education shall assess the public employer a penalty equal to 10% of each payment of any funds for which the public employer qualifies under the state school aid act of 1979, 1979 PA 94, MCL to , during the period that the public employer fails to comply with this act. Any reduction setoff or penalty amounts recovered shall be returned to the fund from which the reduction is assessed or upon which the penalty is determined. The department of education may also refer the penalty collection to the department oftreasury for collection consistent with section 13 of 1941 PA 122, MCL History: 2011, Act 152, Imd. Eff. Sept. 27, 201 I. Rendered Wednesday, June 20, 2012 Page 3 Michigan Compiled Laws Complete Through PA 164 and includes 166 & 167 of 2012 Legislative Council, State of Michigan Courtesy of